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   "value": "<div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 h9 y197 ff3 fs4 fc0 sc0 ls7 ws0\">1.<span class=\"ls0\"> <span class=\"_ _4\"> </span>Informaci\u00f3n genera<span class=\"_ _1\"></span>l </span></div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 h3f y199 ff7 fs4 fc0 sc0 ls0 ws0\">Talgo, <span class=\"_ _0\"></span>S.A. (en <span class=\"_ _0\"></span>adelante, <span class=\"_ _0\"></span>la \u201cSociedad <span class=\"_ _0\"></span>dominante\u201d), se <span class=\"_ _0\"></span>constituy\u00f3 como <span class=\"_ _0\"></span>sociedad <span class=\"_ _0\"></span>limitada el </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">30 de <span class=\"_ _1\"></span>septiembre<span class=\"_ _1\"></span> de 2<span class=\"_ _1\"></span>005 <span class=\"_ _1\"></span>en Es<span class=\"_ _1\"></span>pa\u00f1a. La<span class=\"_ _1\"></span> Sociedad<span class=\"_ _1\"></span> tiene <span class=\"_ _1\"></span>su do<span class=\"_ _1\"></span>micilio <span class=\"_ _1\"></span>social <span class=\"_ _1\"></span>y fiscal<span class=\"_ _1\"></span> actual <span class=\"_ _1\"></span>en </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">Las Rozas, Madrid (Espa\u00f1a) y <span class=\"_ _0\"></span>se encuentra inscrita en el Registro Mercantil <span class=\"_ _0\"></span>de Madrid. Con </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 ha y19c ff4 fs4 fc0 sc0 ls0 ws0\">fecha <span class=\"_ _5\"> </span>28 <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>ma<span class=\"_ _1\"></span>rzo <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>2015 <span class=\"_ _5\"> </span>se <span class=\"_ _5\"> </span>aprob\u00f3<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>el <span class=\"_ _5\"> </span>cambi<span class=\"_ _1\"></span>o <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>denominaci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>Pegaso <span class=\"_ _5\"> </span>Rai<span class=\"_ _1\"></span>l </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 ha y53 ff4 fs4 fc0 sc0 ls0 ws0\">International <span class=\"_ _6\"></span>S.A. <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>Talgo <span class=\"_ _6\"></span>S.A., <span class=\"_ _6\"></span>quedando <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>mismo <span class=\"_ _6\"></span>inscrito <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Registro <span class=\"_ _6\"></span>Mercan<span class=\"_ _1\"></span>til <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Madrid </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 ha y19d ff4 fs4 fc0 sc0 ls0 ws0\">con fecha 9 de ab<span class=\"_ _1\"></span>ril de 2015. </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 ha y19f ff4 fs4 fc0 sc0 ls0 ws0\">Con <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>28 <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>marzo de <span class=\"_ _7\"></span>2015 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Junta <span class=\"_ _0\"></span>General <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Accionistas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>dominante </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 ha y1a0 ff4 fs4 fc0 sc0 ls0 ws0\">aprob\u00f3 la solicitud de admisi\u00f3n a cotizaci\u00f3n de las acciones de la <span class=\"_ _0\"></span>Sociedad en las bolsas de </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 ha y1a1 ff4 fs4 fc0 sc0 ls0 ws0\">valores espa\u00f1olas<span class=\"_ _1\"></span>, as\u00ed como su<span class=\"_ _1\"></span> inclusi\u00f3n en el Si<span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>ema de In<span class=\"_ _1\"></span>terconexi\u00f3n B<span class=\"_ _1\"></span>urs\u00e1til Espa\u00f1ol. </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 ha y1a3 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _6\"></span>23 de <span class=\"_ _6\"></span>abril <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2015 <span class=\"_ _6\"></span>la <span class=\"_ _1\"></span>Comisi\u00f3n <span class=\"_ _6\"></span>Nacional <span class=\"_ _6\"></span>del Mercado <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>Valores <span class=\"_ _6\"></span>(CNMV) <span class=\"_ _1\"></span>aprob\u00f3 <span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>folleto<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 ha y1a4 ff4 fs4 fc0 sc0 ls0 ws0\">informativo <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>inscribi\u00f3 <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>registros <span class=\"_ _8\"></span>oficiales <span class=\"_ _8\"></span>contemplados <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _9\"></span>art\u00edculo <span class=\"_ _8\"></span>92 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _9\"></span>Ley </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 ha y1a5 ff4 fs4 fc0 sc0 ls0 ws0\">24/1988 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>28 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>julio <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Mercado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Valores <span class=\"_ _6\"></span>los <span class=\"_ _a\"></span>documentos <span class=\"_ _a\"></span>acreditativos, <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>anuales<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 ha y1a6 ff4 fs4 fc0 sc0 ls0 ws0\">y <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>folleto <span class=\"_ _a\"></span>informativo <span class=\"_ _6\"></span>correspondi<span class=\"_ _1\"></span>entes <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>opera<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _6\"></span>Oferta <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>Venta <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acciones <span class=\"_ _6\"></span>destinada<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 ha y1a7 ff4 fs4 fc0 sc0 ls0 ws0\">a <span class=\"_ _8\"></span>inversores <span class=\"_ _8\"></span>cualificados <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>posterior <span class=\"_ _8\"></span>admisi\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>negociaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>Talgo,<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>S.A. <span class=\"_ _8\"></span>en <span class=\"_ _9\"></span>las </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 ha y1a8 ff4 fs4 fc0 sc0 ls0 ws0\">Bolsas de Madrid,<span class=\"_ _1\"></span> Barcelona, Valen<span class=\"_ _1\"></span>cia y Bilba<span class=\"_ _1\"></span>o. </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 ha y1aa ff4 fs4 fc0 sc0 ls0 ws0\">Con <span class=\"_ _8\"></span>fecha <span class=\"_ _8\"></span>7 <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>mayo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2015<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>mate<span class=\"_ _1\"></span>rializ\u00f3 <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Ofer<span class=\"_ _1\"></span>ta <span class=\"_ _8\"></span>P\u00fablica <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>Venta <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>45%<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 ha y1ab ff4 fs4 fc0 sc0 ls0 ws0\">acciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _a\"></span>Dominante <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>admisi\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>cotizaci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>merca<span class=\"_ _1\"></span>dos <span class=\"_ _6\"></span>anteriormente<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 ha y1ac ff4 fs4 fc0 sc0 ls0 ws0\">mencionados. </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 ha y1ae ff4 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _8\"></span>Sociedad <span class=\"_ _8\"></span>dominant<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>sus<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>sociedades <span class=\"_ _8\"></span>depe<span class=\"_ _6\"></span>ndientes <span class=\"_ _8\"></span>(el <span class=\"_ _8\"></span>Grupo) <span class=\"_ _8\"></span>tien<span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>actividad </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 ha y1af ff4 fs4 fc0 sc0 ls0 ws0\">principal <span class=\"_ _6\"></span>el dise\u00f1o, <span class=\"_ _6\"></span>la fab<span class=\"_ _1\"></span>ricaci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>mantenimiento de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>aterial <span class=\"_ _6\"></span>rodante f<span class=\"_ _1\"></span>erroviario, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _6\"></span>como </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 ha y1b0 ff4 fs4 fc0 sc0 ls0 ws0\">maquinaria <span class=\"_ _5\"> </span>auxiliar <span class=\"_ _5\"> </span>para <span class=\"_ _5\"> </span>el <span class=\"_ _5\"> </span>mantenimiento <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>sistemas <span class=\"_ _5\"> </span>ferrovia<span class=\"_ _1\"></span>rios. <span class=\"_ _5\"> </span>Talgo, <span class=\"_ _b\"> </span>S.A. <span class=\"_ _5\"> </span>tiene, </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 ha y1b1 ff4 fs4 fc0 sc0 ls0 ws0\">conforme al ar<span class=\"_ _1\"></span>t\u00edculo 2 de sus esta<span class=\"_ _1\"></span>tutos sociales,<span class=\"_ _1\"></span> el siguien<span class=\"_ _1\"></span>te objeto social: </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x73 ha y1b3 ff8 fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _c\"> </span>La  fabricaci\u00f3n,  mon<span class=\"_ _1\"></span>taje,  reparaci\u00f3n<span class=\"_ _6\"></span>,<span class=\"_ _0\"></span>  conservac<span class=\"_ _1\"></span>i\u00f3n,  mantenimien<span class=\"_ _1\"></span>to,  compra-venta, </span></div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x74 ha y1b4 ff4 fs4 fc0 sc0 ls0 ws0\">importaci\u00f3n, exportaci\u00f3n<span class=\"_ _1\"></span>, representaci\u00f3n, distribu<span class=\"_ _1\"></span>ci\u00f3n y comercializaci\u00f3n de motores, </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x74 ha y1b5 ff4 fs4 fc0 sc0 ls0 ws0\">maquinaria, <span class=\"_ _5\"> </span>piezas <span class=\"_ _d\"> </span>y <span class=\"_ _5\"> </span>componentes<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>los <span class=\"_ _d\"> </span>mismos, <span class=\"_ _5\"> </span>destinadas <span class=\"_ _d\"> </span>a <span class=\"_ _5\"> </span>las <span class=\"_ _d\"> </span>industrias </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x74 ha y1b6 ff4 fs4 fc0 sc0 ls0 ws0\">electromec\u00e1nica,<span class=\"_ _1\"></span> siderometal\u00fargica<span class=\"_ _1\"></span> y del transp<span class=\"_ _1\"></span>orte. </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x73 ha y1b7 ff8 fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _c\"> </span>La  investigaci\u00f3n  y  des<span class=\"_ _1\"></span>arrollo  de  productos  y  t\u00e9cni<span class=\"_ _1\"></span>cas  relacionados  con<span class=\"_ _1\"></span>  los  dos </span></div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x74 ha y1b8 ff4 fs4 fc0 sc0 ls0 ws0\">apartados <span class=\"_ _7\"></span>anteriores, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _2\"></span>como <span class=\"_ _7\"></span>la <span class=\"_ _2\"></span>adquisici\u00f3n,<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>explotaci<span class=\"_ _1\"></span>\u00f3n, <span class=\"_ _7\"></span>cesi\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>enajen<span class=\"_ _1\"></span>aci\u00f3n <span class=\"_ _7\"></span>de </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x74 ha y1b9 ff4 fs4 fc0 sc0 ls0 ws0\">patentes y ma<span class=\"_ _1\"></span>rcas relacionadas con <span class=\"_ _1\"></span>el objeto soc<span class=\"_ _1\"></span>ial. </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x73 ha y1ba ff8 fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _c\"> </span>La  suscripci\u00f3n,<span class=\"_ _1\"></span>  adquisic<span class=\"_ _1\"></span>i\u00f3n,  enajena<span class=\"_ _1\"></span>ci\u00f3n,  tenen<span class=\"_ _1\"></span>cia  y  ad<span class=\"_ _1\"></span>ministraci\u00f3n  de<span class=\"_ _1\"></span>  acciones,<span class=\"_ _1\"></span> </span></div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x74 ha y1bb ff4 fs4 fc0 sc0 ls7 ws0\">pa<span class=\"ls0\">rticipaciones o <span class=\"_ _0\"></span>cuotas, <span class=\"_ _0\"></span>con pleno <span class=\"_ _0\"></span>respeto <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los l\u00edmites <span class=\"_ _0\"></span>impuestos por <span class=\"_ _0\"></span>Ia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>legislaci\u00f3n </span></div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x74 ha y1bc ff4 fs4 fc0 sc0 ls0 ws0\">del <span class=\"_ _6\"></span>mercado de <span class=\"_ _6\"></span>valores, <span class=\"_ _6\"></span>sociedades <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>inversi\u00f3n <span class=\"_ _6\"></span>colectiva <span class=\"_ _6\"></span>y dem\u00e1<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>normativa <span class=\"_ _6\"></span>vigente </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x74 ha y1bd ff4 fs4 fc0 sc0 ls0 ws0\">que sea de apli<span class=\"_ _1\"></span>caci\u00f3n. </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x73 ha y1be ff8 fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _c\"> </span>La <span class=\"_ _e\"> </span>compra,<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>rehabilitaci\u00f3<span class=\"_ _1\"></span>n, <span class=\"_ _e\"> </span>remodel<span class=\"_ _1\"></span>aci\u00f3n, <span class=\"_ _e\"> </span>cons<span class=\"_ _1\"></span>trucci\u00f3n, <span class=\"_ _e\"> </span>arrend<span class=\"_ _1\"></span>amiento, <span class=\"_ _f\"> </span>promoci\u00f3n, </span></div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x74 ha y1bf ff4 fs4 fc0 sc0 ls0 ws0\">explotaci\u00f3n y venta<span class=\"_ _1\"></span> de todo tipo de<span class=\"_ _1\"></span> bienes inmue<span class=\"_ _6\"></span>bles.<span class=\"_ _0\"></span> </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x73 ha y1c1 ff4 fs4 fc0 sc0 ls0 ws0\">Dichas <span class=\"_ _10\"> </span>actividades<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>podr\u00e1n <span class=\"_ _10\"> </span>ser <span class=\"_ _10\"> </span>desarrolladas <span class=\"_ _10\"> </span>por <span class=\"_ _10\"> </span>la <span class=\"_ _10\"> </span>Sociedad<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>dominante <span class=\"_ _10\"> </span>total <span class=\"_ _10\"> </span>o<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x73 ha y1c2 ff4 fs4 fc0 sc0 ls0 ws0\">parcialmente, <span class=\"_ _2\"></span>bien <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>forma <span class=\"_ _11\"></span>directa, <span class=\"_ _2\"></span>o <span class=\"_ _11\"></span>bien <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>cualesquiera <span class=\"_ _2\"></span>otras <span class=\"_ _11\"></span>forma<span class=\"_ _1\"></span>s <span class=\"_ _11\"></span>admitidas<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>en </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x73 ha y1c3 ff4 fs4 fc0 sc0 ls0 ws0\">derecho, como su<span class=\"_ _1\"></span> participaci\u00f3n<span class=\"_ _1\"></span> en otras entidade<span class=\"_ _1\"></span>s de objeto id\u00e9ntico<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>o an\u00e1logo.  </div></div><div class=\"c w41 h3e gs4\"><div class=\"t m0 x38 ha y1c5 ff4 fs4 fc0 sc0 ls0 ws0\">La Sociedad dominan<span class=\"_ _1\"></span>te tien<span class=\"_ _1\"></span>e participaci\u00f3n direc<span class=\"_ _1\"></span>ta o indirecta en<span class=\"_ _1\"></span> las siguientes soci<span class=\"_ _1\"></span>edades: </div></div><table class=\"s w1ed hdd\" id=\"_373adf7e-7cef-4eaa-8ded-724a6ad98629\"><tr><td></td><td class=\"c x21f yb1f w46 h43\"><div class=\"t m0 x7c h26 yc9 ff3 fs8 fc0 sc0 ls0 ws0\">Domicilio Social<span class=\"_ _0\"></span><span class=\"ff4\"> </span></div></td><td></td><td></td><td class=\"t m0 x220 h26 yb20 ff3 fs8 fc0 sc0 ls0 ws0\">% Participaci\u00f3n </td></tr><tr><td class=\"t m0 x221 h26 yb21 ff3 fs8 fc0 sc0 ls0 ws0\">Sociedad<span class=\"ff4\"> </span></td><td></td><td class=\"t m0 x222 h26 yb21 ff3 fs8 fc0 sc0 ls0 ws0\">Actividad<span class=\"ff4\"> </span></td><td class=\"t m0 x223 h26 yb21 ff3 fs8 fc0 sc0 ls0 ws0\">Directa </td><td class=\"t m0 x224 h26 yb21 ff3 fs8 fc0 sc0 ls0 ws0\">Indirecta </td></tr><tr><td class=\"c x225 yb22 w45 h44\"><div class=\"t m0 x2 h26 ye1 ff3 fs8 fc0 sc0 ls0 ws0\">Sociedades dep<span class=\"_ _0\"></span>endientes </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 yb23 w45 h45\"><div class=\"t m0 x1e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Patentes Talgo, S.L<span class=\"_ _0\"></span>.U. (a) </div></td><td class=\"c x21f yb23 w46 h45\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">C/ Paseo del Tren Tal<span class=\"_ _0\"></span>go 2, Madri<span class=\"_ _0\"></span>d, Espa\u00f1a </div></td><td class=\"c x226 yb23 w47 h45\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Fabricaci\u00f3n y ma<span class=\"_ _0\"></span>ntenimiento de mat<span class=\"_ _0\"></span>erial rodante<span class=\"_ _0\"></span> </div></td><td class=\"c x227 yb23 w49 h45\"><div class=\"t m0 x31 h28 y1d2 ff4 fs8 fc0 sc0 ls4 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x228 yb23 w4a h45\"><div class=\"t m0 x17 h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x225 yb24 w45 h44\"><div class=\"t m0 x1e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">Talgo Inc (b) </div></td><td class=\"c x21f yb24 w46 h44\"><div class=\"t m0 x2e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">3533 27th Street, 5<span class=\"_ _0\"></span>3216 Milwaukee , <span class=\"_ _0\"></span>WI </div></td><td class=\"c x226 yb24 w47 h44\"><div class=\"t m0 x2e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">Fabricaci\u00f3n y ma<span class=\"_ _0\"></span>ntenimiento de mat<span class=\"_ _0\"></span>erial rodante<span class=\"_ _0\"></span> </div></td><td class=\"c x227 yb24 w49 h44\"><div class=\"t m0 x20 h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x228 yb24 w4a h44\"><div class=\"t m0 x49 h28 ye1 ff4 fs8 fc0 sc0 ls4 ws0\">100%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yb25 w45 h46\"><div class=\"t m0 x1e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Talgo Deutschland<span class=\"_ _0\"></span>, Gmbh (c)  </div></td><td class=\"c x21f yb25 w46 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Revaler Strasse <span class=\"_ _0\"></span>99, 10245, Berlin, Ale<span class=\"_ _0\"></span>mania </div></td><td class=\"c x226 yb25 w47 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Mantenimiento d<span class=\"_ _0\"></span>e material rodant<span class=\"_ _0\"></span>e </div></td><td class=\"c x227 yb25 w49 h46\"><div class=\"t m0 x20 h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x228 yb25 w4a h46\"><div class=\"t m0 x49 h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">100%  </div></td></tr><tr><td class=\"c x225 yb26 w45 h46\"><div class=\"t m0 x1e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Talgo Kazajst\u00e1n, S.L<span class=\"_ _0\"></span>.U. (b) (*) </div></td><td class=\"c x21f yb26 w46 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">C/ Paseo del Tren Tal<span class=\"_ _0\"></span>go 2, Madrid, Es<span class=\"_ _0\"></span>pa\u00f1a </div></td><td class=\"c x226 yb26 w47 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Fabricaci\u00f3n y ma<span class=\"_ _0\"></span>ntenimiento de mat<span class=\"_ _0\"></span>erial rodante<span class=\"_ _0\"></span> </div></td><td class=\"c x227 yb26 w49 h46\"><div class=\"t m0 x20 h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x228 yb26 w4a h46\"><div class=\"t m0 x49 h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">100%  </div></td></tr><tr><td class=\"c x225 yb27 w45 h44\"><div class=\"t m0 x1e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">Talgo Demiryolu Ar<span class=\"_ _0\"></span>acli \u00dcretim VE BA. <span class=\"_ _0\"></span>A.S.(b) (**)<span class=\"_ _0\"></span> </div></td><td class=\"c x21f yb27 w46 h44\"><div class=\"t m0 x2e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">Estambul </div></td><td class=\"c x226 yb27 w47 h44\"><div class=\"t m0 x2e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">Fabricaci\u00f3n y ma<span class=\"_ _0\"></span>ntenimiento de mat<span class=\"_ _0\"></span>erial rodante<span class=\"_ _0\"></span> </div></td><td class=\"c x227 yb27 w49 h44\"><div class=\"t m0 x20 h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x228 yb27 w4a h44\"><div class=\"t m0 x49 h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">100%  </div></td></tr><tr><td class=\"c x225 yb28 w45 h46\"><div class=\"t m0 x1e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Patentes Talgo T<span class=\"_ _0\"></span>ashkent, LLC. (b) (**)<span class=\"_ _0\"></span> </div></td><td class=\"c x21f yb28 w46 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Mirabad region, Kadi<span class=\"_ _0\"></span>rov A., 64 street,<span class=\"_ _0\"></span> Afrosiab service cen<span class=\"_ _0\"></span>ter, 100105 <span class=\"_ _0\"></span>Tashkent, Uzbekist<span class=\"_ _0\"></span>an </div></td><td class=\"c x226 yb28 w47 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Fabricaci\u00f3n y ma<span class=\"_ _0\"></span>ntenimiento de mat<span class=\"_ _0\"></span>erial rodante<span class=\"_ _0\"></span> </div></td><td class=\"c x227 yb28 w49 h46\"><div class=\"t m0 x20 h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x228 yb28 w4a h46\"><div class=\"t m0 x49 h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">100%  </div></td></tr><tr><td class=\"c x225 yb29 w45 h44\"><div class=\"t m0 x1e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">Talgo India Private<span class=\"_ _0\"></span> Limited (b) </div></td><td class=\"c x21f yb29 w46 h44\"><div class=\"t m0 x2e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">Business Center Av<span class=\"_ _0\"></span>anta, office 406, W<span class=\"_ _0\"></span>orld Mark 2, <span class=\"_ _0\"></span>110037  N<span class=\"_ _0\"></span>ew Delhi, India<span class=\"_ _0\"></span> </div></td><td class=\"c x226 yb29 w47 h44\"><div class=\"t m0 x2e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">Fabricaci\u00f3n y ma<span class=\"_ _0\"></span>ntenimiento de mat<span class=\"_ _0\"></span>erial rodante<span class=\"_ _0\"></span> </div></td><td class=\"c x227 yb29 w49 h44\"><div class=\"t m0 x20 h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x228 yb29 w4a h44\"><div class=\"t m0 x49 h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">100%  </div></td></tr><tr><td class=\"c x225 yb2a w45 h46\"><div class=\"t m0 x1e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Tarvia Mantenimient<span class=\"_ _0\"></span>o Ferroviario, S.A<span class=\"_ _0\"></span>.(a) </div></td><td class=\"c x21f yb2a w46 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">C/ Paseo del Tren Tal<span class=\"_ _0\"></span>go 2, Madrid, Es<span class=\"_ _0\"></span>pa\u00f1a </div></td><td class=\"c x226 yb2a w47 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Mantenimiento d<span class=\"_ _0\"></span>e material rodant<span class=\"_ _0\"></span>e </div></td><td class=\"c x227 yb2a w49 h46\"><div class=\"t m0 x20 h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x228 yb2a w4a h46\"><div class=\"t m0 x56 h28 y1d2 ff4 fs8 fc0 sc0 ls4 ws0\">51%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yb2b w45 h46\"><div class=\"t m0 x1e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Motion Rail, S.A.(b<span class=\"_ _0\"></span>) (*) </div></td><td class=\"c x21f yb2b w46 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">C/ Paseo del Tren Tal<span class=\"_ _0\"></span>go 2, Madrid, Es<span class=\"_ _0\"></span>pa\u00f1a </div></td><td class=\"c x226 yb2b w47 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Explotaci\u00f3n y op<span class=\"_ _0\"></span>eraci\u00f3n de activid<span class=\"_ _0\"></span>ades ferroviari<span class=\"_ _0\"></span>as </div></td><td class=\"c x227 yb2b w49 h46\"><div class=\"t m0 x20 h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x228 yb2b w4a h46\"><div class=\"t m0 x56 h28 y1d2 ff4 fs8 fc0 sc0 ls4 ws0\">95%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yb2c w45 h44\"><div class=\"t m0 x1e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">Talgo Denmark, APS <span class=\"_ _0\"></span>(b) </div></td><td class=\"c x21f yb2c w46 h44\"><div class=\"t m0 x2e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">Hersted\u00f8stervej 27, <span class=\"_ _0\"></span>2620 Albertslu<span class=\"_ _0\"></span>nd, Conegagu<span class=\"_ _0\"></span>en, Denmark<span class=\"_ _0\"></span> </div></td><td class=\"c x226 yb2c w47 h44\"><div class=\"t m0 x2e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">Reparaci\u00f3n e instal<span class=\"_ _0\"></span>aci\u00f3n de maqui<span class=\"_ _0\"></span>naria y equipos fe<span class=\"_ _0\"></span>rroviarios<span class=\"_ _0\"></span> </div></td><td class=\"c x227 yb2c w49 h44\"><div class=\"t m0 x20 h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x228 yb2c w4a h44\"><div class=\"t m0 x49 h28 ye1 ff4 fs8 fc0 sc0 ls4 ws0\">100%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yb2d w45 h46\"><div class=\"t m0 x1e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Talgo Shanghai Rail<span class=\"_ _0\"></span>ways Equipment<span class=\"_ _0\"></span> Co. Ltd (b)<span class=\"_ _0\"></span> </div></td><td class=\"c x21f yb2d w46 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Room 1209, Chon<span class=\"_ _0\"></span>g Hing Finance C<span class=\"_ _0\"></span>entre, West Nanji<span class=\"_ _0\"></span>ng Road 288, <span class=\"_ _0\"></span>Shanghai </div></td><td class=\"c x226 yb2d w47 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Central de compras<span class=\"_ _0\"></span> </div></td><td class=\"c x227 yb2d w49 h46\"><div class=\"t m0 x20 h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x228 yb2d w4a h46\"><div class=\"t m0 x49 h28 y1d2 ff4 fs8 fc0 sc0 ls4 ws0\">100%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yb2e w45 h44\"><div class=\"t m0 x2 h26 ye1 ff3 fs8 fc0 sc0 ls0 ws0\">Sociedades asocia<span class=\"_ _0\"></span>das </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x229 h28 yb2f ff4 fs8 fc0 sc0 ls0 ws0\">Consorcio Espa\u00f1<span class=\"_ _0\"></span>ol Alta Velocidad <span class=\"_ _0\"></span>Meca-Medina, </td><td class=\"c x21f yb30 w46 h43\"><div class=\"t m0 x2e h28 yc9 ff4 fs8 fc0 sc0 ls0 ws0\">Calle Vel\u00e1zquez 6<span class=\"_ _0\"></span>3, Madrid </div></td><td class=\"t m0 x22a h28 yb2f ff4 fs8 fc0 sc0 ls0 ws0\">Fabricaci\u00f3n, operaci<span class=\"_ _0\"></span>\u00f3n y mantenimie<span class=\"_ _0\"></span>nto de tren de A<span class=\"_ _0\"></span>V Arabia </td><td class=\"c x227 yb30 w49 h43\"><div class=\"t m0 x20 h28 yc9 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x228 yb30 w4a h43\"><div class=\"t m0 x1a h28 yc9 ff4 fs8 fc0 sc0 ls0 ws0\">16,79% </div></td></tr><tr><td class=\"t m0 x229 h28 yb31 ff4 fs8 fc0 sc0 ls0 ws0\">S.A.(d) </td><td></td><td class=\"t m0 x22a h28 yb31 ff4 fs8 fc0 sc0 ls0 ws0\">Saud\u00ed </td><td></td><td></td></tr></table>(a) Socied<span class=\"_ _0\"></span>ad auditada por D<span class=\"_ _0\"></span>eloitte Auditores, S<span class=\"_ _0\"></span>.L. (b) Sociedad<span class=\"_ _0\"></span> no auditada. (c) Sociedad au<span class=\"_ _0\"></span>ditada por Deloitte, Gmbh.<span class=\"_ _0\"></span> (d) Sociedad<span class=\"_ _0\"></span> auditada por Kpmg Auditores,<span class=\"_ _0\"></span> S.L.<span class=\"_ _0\"></span> (*) Socieda<span class=\"_ _0\"></span>des sin actividad. (**) Socied<span class=\"_ _0\"></span>ades sin actividad y en proceso<span class=\"_ _0\"></span> de disoluci\u00f3n<span class=\"_ _39\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "Talgo, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "S.A.",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-1": {
   "value": "Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "Las Rozas, Madrid",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Talgo S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "Madrid ",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "Talgo, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "La Sociedad dominante y sus sociedades dependientes (el Grupo) tienen como actividad principal el dise\u00f1o, la fabricaci\u00f3n y el mantenimiento de material rodante ferroviario, as\u00ed como maquinaria  auxiliar  para  el  mantenimiento  de  sistemas  ferroviarios.  Talgo,  S.A.  tiene, conforme al art\u00edculo 2 de sus estatutos sociales, el siguiente objeto social: \u2022  La  fabricaci\u00f3n,  montaje,  reparaci\u00f3n,  conservaci\u00f3n,  mantenimiento,  compra-venta, importaci\u00f3n, exportaci\u00f3n, representaci\u00f3n, distribuci\u00f3n y comercializaci\u00f3n de motores, maquinaria,  piezas  y  componentes  de  los  mismos,  destinadas  a  las  industrias electromec\u00e1nica, siderometal\u00fargica y del transporte. \u2022  La  investigaci\u00f3n  y  desarrollo  de  productos  y  t\u00e9cnicas  relacionados  con  los  dos apartados anteriores, as\u00ed como la adquisici\u00f3n, explotaci\u00f3n, cesi\u00f3n y enajenaci\u00f3n de patentes y marcas relacionadas con el objeto social. \u2022  La  suscripci\u00f3n,  adquisici\u00f3n,  enajenaci\u00f3n,  tenencia  y  administraci\u00f3n  de  acciones, participaciones o cuotas, con pleno respeto a los l\u00edmites impuestos por Ia legislaci\u00f3n del mercado de valores, sociedades de inversi\u00f3n colectiva y dem\u00e1s normativa vigente que sea de aplicaci\u00f3n. \u2022  La  compra,  rehabilitaci\u00f3n,  remodelaci\u00f3n,  construcci\u00f3n,  arrendamiento,  promoci\u00f3n, explotaci\u00f3n y venta de todo tipo de bienes inmuebles. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "La Sociedad dominan<span class=\"_ _1\"></span>te tien<span class=\"_ _1\"></span>e participaci\u00f3n direc<span class=\"_ _1\"></span>ta o indirecta en<span class=\"_ _1\"></span> las siguientes soci<span class=\"_ _1\"></span>edades:<table class=\"s w1ed hdd\" id=\"_373adf7e-7cef-4eaa-8ded-724a6ad98629\"><tr><td></td><td class=\"c x21f yb1f w46 h43\"><div class=\"t m0 x7c h26 yc9 ff3 fs8 fc0 sc0 ls0 ws0\">Domicilio Social<span class=\"_ _0\"></span><span class=\"ff4\"> </span></div></td><td></td><td></td><td class=\"t m0 x220 h26 yb20 ff3 fs8 fc0 sc0 ls0 ws0\">% Participaci\u00f3n </td></tr><tr><td class=\"t m0 x221 h26 yb21 ff3 fs8 fc0 sc0 ls0 ws0\">Sociedad<span class=\"ff4\"> </span></td><td></td><td class=\"t m0 x222 h26 yb21 ff3 fs8 fc0 sc0 ls0 ws0\">Actividad<span class=\"ff4\"> </span></td><td class=\"t m0 x223 h26 yb21 ff3 fs8 fc0 sc0 ls0 ws0\">Directa </td><td class=\"t m0 x224 h26 yb21 ff3 fs8 fc0 sc0 ls0 ws0\">Indirecta </td></tr><tr><td class=\"c x225 yb22 w45 h44\"><div class=\"t m0 x2 h26 ye1 ff3 fs8 fc0 sc0 ls0 ws0\">Sociedades dep<span class=\"_ _0\"></span>endientes </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 yb23 w45 h45\"><div class=\"t m0 x1e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Patentes Talgo, S.L<span class=\"_ _0\"></span>.U. (a) </div></td><td class=\"c x21f yb23 w46 h45\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">C/ Paseo del Tren Tal<span class=\"_ _0\"></span>go 2, Madri<span class=\"_ _0\"></span>d, Espa\u00f1a </div></td><td class=\"c x226 yb23 w47 h45\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Fabricaci\u00f3n y ma<span class=\"_ _0\"></span>ntenimiento de mat<span class=\"_ _0\"></span>erial rodante<span class=\"_ _0\"></span> </div></td><td class=\"c x227 yb23 w49 h45\"><div class=\"t m0 x31 h28 y1d2 ff4 fs8 fc0 sc0 ls4 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x228 yb23 w4a h45\"><div class=\"t m0 x17 h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x225 yb24 w45 h44\"><div class=\"t m0 x1e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">Talgo Inc (b) </div></td><td class=\"c x21f yb24 w46 h44\"><div class=\"t m0 x2e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">3533 27th Street, 5<span class=\"_ _0\"></span>3216 Milwaukee , <span class=\"_ _0\"></span>WI </div></td><td class=\"c x226 yb24 w47 h44\"><div class=\"t m0 x2e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">Fabricaci\u00f3n y ma<span class=\"_ _0\"></span>ntenimiento de mat<span class=\"_ _0\"></span>erial rodante<span class=\"_ _0\"></span> </div></td><td class=\"c x227 yb24 w49 h44\"><div class=\"t m0 x20 h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x228 yb24 w4a h44\"><div class=\"t m0 x49 h28 ye1 ff4 fs8 fc0 sc0 ls4 ws0\">100%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yb25 w45 h46\"><div class=\"t m0 x1e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Talgo Deutschland<span class=\"_ _0\"></span>, Gmbh (c)  </div></td><td class=\"c x21f yb25 w46 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Revaler Strasse <span class=\"_ _0\"></span>99, 10245, Berlin, Ale<span class=\"_ _0\"></span>mania </div></td><td class=\"c x226 yb25 w47 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Mantenimiento d<span class=\"_ _0\"></span>e material rodant<span class=\"_ _0\"></span>e </div></td><td class=\"c x227 yb25 w49 h46\"><div class=\"t m0 x20 h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x228 yb25 w4a h46\"><div class=\"t m0 x49 h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">100%  </div></td></tr><tr><td class=\"c x225 yb26 w45 h46\"><div class=\"t m0 x1e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Talgo Kazajst\u00e1n, S.L<span class=\"_ _0\"></span>.U. (b) (*) </div></td><td class=\"c x21f yb26 w46 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">C/ Paseo del Tren Tal<span class=\"_ _0\"></span>go 2, Madrid, Es<span class=\"_ _0\"></span>pa\u00f1a </div></td><td class=\"c x226 yb26 w47 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Fabricaci\u00f3n y ma<span class=\"_ _0\"></span>ntenimiento de mat<span class=\"_ _0\"></span>erial rodante<span class=\"_ _0\"></span> </div></td><td class=\"c x227 yb26 w49 h46\"><div class=\"t m0 x20 h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x228 yb26 w4a h46\"><div class=\"t m0 x49 h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">100%  </div></td></tr><tr><td class=\"c x225 yb27 w45 h44\"><div class=\"t m0 x1e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">Talgo Demiryolu Ar<span class=\"_ _0\"></span>acli \u00dcretim VE BA. <span class=\"_ _0\"></span>A.S.(b) (**)<span class=\"_ _0\"></span> </div></td><td class=\"c x21f yb27 w46 h44\"><div class=\"t m0 x2e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">Estambul </div></td><td class=\"c x226 yb27 w47 h44\"><div class=\"t m0 x2e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">Fabricaci\u00f3n y ma<span class=\"_ _0\"></span>ntenimiento de mat<span class=\"_ _0\"></span>erial rodante<span class=\"_ _0\"></span> </div></td><td class=\"c x227 yb27 w49 h44\"><div class=\"t m0 x20 h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x228 yb27 w4a h44\"><div class=\"t m0 x49 h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">100%  </div></td></tr><tr><td class=\"c x225 yb28 w45 h46\"><div class=\"t m0 x1e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Patentes Talgo T<span class=\"_ _0\"></span>ashkent, LLC. (b) (**)<span class=\"_ _0\"></span> </div></td><td class=\"c x21f yb28 w46 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Mirabad region, Kadi<span class=\"_ _0\"></span>rov A., 64 street,<span class=\"_ _0\"></span> Afrosiab service cen<span class=\"_ _0\"></span>ter, 100105 <span class=\"_ _0\"></span>Tashkent, Uzbekist<span class=\"_ _0\"></span>an </div></td><td class=\"c x226 yb28 w47 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Fabricaci\u00f3n y ma<span class=\"_ _0\"></span>ntenimiento de mat<span class=\"_ _0\"></span>erial rodante<span class=\"_ _0\"></span> </div></td><td class=\"c x227 yb28 w49 h46\"><div class=\"t m0 x20 h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x228 yb28 w4a h46\"><div class=\"t m0 x49 h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">100%  </div></td></tr><tr><td class=\"c x225 yb29 w45 h44\"><div class=\"t m0 x1e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">Talgo India Private<span class=\"_ _0\"></span> Limited (b) </div></td><td class=\"c x21f yb29 w46 h44\"><div class=\"t m0 x2e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">Business Center Av<span class=\"_ _0\"></span>anta, office 406, W<span class=\"_ _0\"></span>orld Mark 2, <span class=\"_ _0\"></span>110037  N<span class=\"_ _0\"></span>ew Delhi, India<span class=\"_ _0\"></span> </div></td><td class=\"c x226 yb29 w47 h44\"><div class=\"t m0 x2e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">Fabricaci\u00f3n y ma<span class=\"_ _0\"></span>ntenimiento de mat<span class=\"_ _0\"></span>erial rodante<span class=\"_ _0\"></span> </div></td><td class=\"c x227 yb29 w49 h44\"><div class=\"t m0 x20 h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x228 yb29 w4a h44\"><div class=\"t m0 x49 h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">100%  </div></td></tr><tr><td class=\"c x225 yb2a w45 h46\"><div class=\"t m0 x1e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Tarvia Mantenimient<span class=\"_ _0\"></span>o Ferroviario, S.A<span class=\"_ _0\"></span>.(a) </div></td><td class=\"c x21f yb2a w46 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">C/ Paseo del Tren Tal<span class=\"_ _0\"></span>go 2, Madrid, Es<span class=\"_ _0\"></span>pa\u00f1a </div></td><td class=\"c x226 yb2a w47 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Mantenimiento d<span class=\"_ _0\"></span>e material rodant<span class=\"_ _0\"></span>e </div></td><td class=\"c x227 yb2a w49 h46\"><div class=\"t m0 x20 h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x228 yb2a w4a h46\"><div class=\"t m0 x56 h28 y1d2 ff4 fs8 fc0 sc0 ls4 ws0\">51%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yb2b w45 h46\"><div class=\"t m0 x1e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Motion Rail, S.A.(b<span class=\"_ _0\"></span>) (*) </div></td><td class=\"c x21f yb2b w46 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">C/ Paseo del Tren Tal<span class=\"_ _0\"></span>go 2, Madrid, Es<span class=\"_ _0\"></span>pa\u00f1a </div></td><td class=\"c x226 yb2b w47 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Explotaci\u00f3n y op<span class=\"_ _0\"></span>eraci\u00f3n de activid<span class=\"_ _0\"></span>ades ferroviari<span class=\"_ _0\"></span>as </div></td><td class=\"c x227 yb2b w49 h46\"><div class=\"t m0 x20 h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x228 yb2b w4a h46\"><div class=\"t m0 x56 h28 y1d2 ff4 fs8 fc0 sc0 ls4 ws0\">95%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yb2c w45 h44\"><div class=\"t m0 x1e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">Talgo Denmark, APS <span class=\"_ _0\"></span>(b) </div></td><td class=\"c x21f yb2c w46 h44\"><div class=\"t m0 x2e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">Hersted\u00f8stervej 27, <span class=\"_ _0\"></span>2620 Albertslu<span class=\"_ _0\"></span>nd, Conegagu<span class=\"_ _0\"></span>en, Denmark<span class=\"_ _0\"></span> </div></td><td class=\"c x226 yb2c w47 h44\"><div class=\"t m0 x2e h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">Reparaci\u00f3n e instal<span class=\"_ _0\"></span>aci\u00f3n de maqui<span class=\"_ _0\"></span>naria y equipos fe<span class=\"_ _0\"></span>rroviarios<span class=\"_ _0\"></span> </div></td><td class=\"c x227 yb2c w49 h44\"><div class=\"t m0 x20 h28 ye1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x228 yb2c w4a h44\"><div class=\"t m0 x49 h28 ye1 ff4 fs8 fc0 sc0 ls4 ws0\">100%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yb2d w45 h46\"><div class=\"t m0 x1e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Talgo Shanghai Rail<span class=\"_ _0\"></span>ways Equipment<span class=\"_ _0\"></span> Co. Ltd (b)<span class=\"_ _0\"></span> </div></td><td class=\"c x21f yb2d w46 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Room 1209, Chon<span class=\"_ _0\"></span>g Hing Finance C<span class=\"_ _0\"></span>entre, West Nanji<span class=\"_ _0\"></span>ng Road 288, <span class=\"_ _0\"></span>Shanghai </div></td><td class=\"c x226 yb2d w47 h46\"><div class=\"t m0 x2e h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">Central de compras<span class=\"_ _0\"></span> </div></td><td class=\"c x227 yb2d w49 h46\"><div class=\"t m0 x20 h28 y1d2 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x228 yb2d w4a h46\"><div class=\"t m0 x49 h28 y1d2 ff4 fs8 fc0 sc0 ls4 ws0\">100%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yb2e w45 h44\"><div class=\"t m0 x2 h26 ye1 ff3 fs8 fc0 sc0 ls0 ws0\">Sociedades asocia<span class=\"_ _0\"></span>das </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x229 h28 yb2f ff4 fs8 fc0 sc0 ls0 ws0\">Consorcio Espa\u00f1<span class=\"_ _0\"></span>ol Alta Velocidad <span class=\"_ _0\"></span>Meca-Medina, </td><td class=\"c x21f yb30 w46 h43\"><div class=\"t m0 x2e h28 yc9 ff4 fs8 fc0 sc0 ls0 ws0\">Calle Vel\u00e1zquez 6<span class=\"_ _0\"></span>3, Madrid </div></td><td class=\"t m0 x22a h28 yb2f ff4 fs8 fc0 sc0 ls0 ws0\">Fabricaci\u00f3n, operaci<span class=\"_ _0\"></span>\u00f3n y mantenimie<span class=\"_ _0\"></span>nto de tren de A<span class=\"_ _0\"></span>V Arabia </td><td class=\"c x227 yb30 w49 h43\"><div class=\"t m0 x20 h28 yc9 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x228 yb30 w4a h43\"><div class=\"t m0 x1a h28 yc9 ff4 fs8 fc0 sc0 ls0 ws0\">16,79% </div></td></tr><tr><td class=\"t m0 x229 h28 yb31 ff4 fs8 fc0 sc0 ls0 ws0\">S.A.(d) </td><td></td><td class=\"t m0 x22a h28 yb31 ff4 fs8 fc0 sc0 ls0 ws0\">Saud\u00ed </td><td></td><td></td></tr></table>(a) Socied<span class=\"_ _0\"></span>ad auditada por D<span class=\"_ _0\"></span>eloitte Auditores, S<span class=\"_ _0\"></span>.L. (b) Sociedad<span class=\"_ _0\"></span> no auditada. (c) Sociedad au<span class=\"_ _0\"></span>ditada por Deloitte, Gmbh.<span class=\"_ _0\"></span> (d) Sociedad<span class=\"_ _0\"></span> auditada por Kpmg Auditores,<span class=\"_ _0\"></span> S.L.<span class=\"_ _0\"></span> (*) Socieda<span class=\"_ _0\"></span>des sin actividad. (**) Socied<span class=\"_ _0\"></span>ades sin actividad y en proceso<span class=\"_ _0\"></span> de disoluci\u00f3n<span class=\"_ _39\"> </span>.<span class=\"_ _0\"></span><span class=\"ff4 fs4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "<div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 h9 y197 ff3 fs4 fc0 sc0 ls7 ws0\">2.<span class=\"ls0\"> <span class=\"_ _4\"> </span>Resumen de las<span class=\"_ _1\"></span> principales po<span class=\"_ _1\"></span>l\u00edticas contab<span class=\"_ _1\"></span>les </span></div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">A continuaci\u00f3n, se <span class=\"_ _0\"></span>descri<span class=\"_ _1\"></span>ben las <span class=\"_ _0\"></span>principales pol\u00edticas contables<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>adoptadas<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>en la preparaci\u00f3n </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">de estas <span class=\"_ _1\"></span>cuentas<span class=\"_ _1\"></span> anuales <span class=\"_ _1\"></span>consolidadas <span class=\"_ _1\"></span>del eje<span class=\"_ _1\"></span>rcicio 2024.<span class=\"_ _1\"></span> Estas <span class=\"_ _1\"></span>pol\u00edticas <span class=\"_ _6\"></span>se han aplicado<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">manera uniforme<span class=\"_ _1\"></span> para todos los a\u00f1os<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>presentado<span class=\"_ _1\"></span>s, salvo que se ind<span class=\"_ _1\"></span>ique lo cont<span class=\"_ _1\"></span>rario. </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y53 ff4 fs4 fc0 sc0 ls0 ws0\">2.1 <span class=\"_ _12\"> </span>Bases de presen<span class=\"_ _1\"></span>taci\u00f3n </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y19e ff4 fs4 fc0 sc0 ls0 ws0\">Las cuentas anuales consoli<span class=\"_ _1\"></span>dadas del Grupo <span class=\"_ _0\"></span>correspon<span class=\"_ _1\"></span>dientes al ejercicio 2024, <span class=\"_ _0\"></span>que se han </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y19f ff4 fs4 fc0 sc0 ls0 ws0\">obtenido <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>partir<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>registros <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>contabil<span class=\"_ _1\"></span>idad <span class=\"_ _6\"></span>mantenidos po<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Socie<span class=\"_ _1\"></span>dad do<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>inante <span class=\"_ _6\"></span>y po<span class=\"_ _1\"></span>r </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1a0 ff4 fs4 fc0 sc0 ls0 ws0\">las <span class=\"_ _1\"></span>restantes en<span class=\"_ _1\"></span>tidades i<span class=\"_ _6\"></span>ntegradas en el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mismo, <span class=\"_ _1\"></span>han <span class=\"_ _6\"></span>sido formuladas <span class=\"_ _6\"></span>por los <span class=\"_ _1\"></span>Administrado<span class=\"_ _1\"></span>res </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1a1 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _2\"></span>dominante <span class=\"_ _7\"></span>en <span class=\"_ _2\"></span>reuni\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _7\"></span>Consejo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Administraci\u00f3n <span class=\"_ _7\"></span>celebrada <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>28 <span class=\"_ _2\"></span>de </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1a2 ff4 fs4 fc0 sc0 ls0 ws0\">febrero de 2025.<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1ec ff4 fs4 fc0 sc0 ls0 ws0\">Estas <span class=\"_ _f\"> </span>cuentas<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>anuales <span class=\"_ _f\"> </span>consolida<span class=\"_ _1\"></span>das <span class=\"_ _f\"> </span>han <span class=\"_ _f\"> </span>sido <span class=\"_ _f\"> </span>formulad<span class=\"_ _1\"></span>as <span class=\"_ _f\"> </span>por <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>Ad<span class=\"_ _1\"></span>ministradores <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>la </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha ya3 ff4 fs4 fc0 sc0 ls0 ws0\">Sociedad <span class=\"_ _e\"> </span>dominante <span class=\"_ _e\"> </span>de  acuerdo<span class=\"_ _1\"></span>  con<span class=\"_ _1\"></span>  l<span class=\"_ _1\"></span>o <span class=\"_ _e\"> </span>establecido <span class=\"_ _e\"> </span>por  las <span class=\"_ _e\"> </span>Normas <span class=\"_ _f\"> </span>Internacionales <span class=\"_ _e\"> </span>de </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1ed ff4 fs4 fc0 sc0 ls0 ws0\">Informaci\u00f3n Financiera<span class=\"_ _1\"></span> (NIIF) adoptadas por la Uni<span class=\"_ _1\"></span>\u00f3n Europea, teniendo en considera<span class=\"_ _1\"></span>ci\u00f3n la </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1ee ff4 fs4 fc0 sc0 ls0 ws0\">totalidad <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>los <span class=\"_ _9\"> </span>principios <span class=\"_ _13\"> </span>y <span class=\"_ _13\"> </span>normas <span class=\"_ _9\"></span>contables <span class=\"_ _8\"></span>y <span class=\"_ _13\"> </span>los <span class=\"_ _13\"> </span>criterios <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>valora<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>aplicaci\u00f3n </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y62 ff4 fs4 fc0 sc0 ls0 ws0\">obligatoria <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>las <span class=\"_ _13\"> </span>NIIF-UE, <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>forma <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>muestran <span class=\"_ _9\"> </span>la <span class=\"_ _13\"> </span>imagen <span class=\"_ _9\"></span>fiel <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>patrimonio <span class=\"_ _9\"> </span>y <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>la </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1ef ff4 fs4 fc0 sc0 ls0 ws0\">situaci\u00f3n <span class=\"_ _2\"></span>financiera <span class=\"_ _7\"></span>consolidada <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _7\"></span>resultado<span class=\"ls8\">s </span></div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y34 ff4 fs4 fc0 sc0 ls0 ws0\">globales de sus operacio<span class=\"_ _1\"></span>nes, de los cambios en e<span class=\"_ _1\"></span>l patrimonio neto y de los<span class=\"_ _1\"></span> flujos de efectivo </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1f0 ff4 fs4 fc0 sc0 ls0 ws0\">consolidados que se<span class=\"_ _1\"></span> han producido en<span class=\"_ _1\"></span> el Grupo e<span class=\"_ _1\"></span>n el ejercicio <span class=\"_ _1\"></span>terminado e<span class=\"_ _1\"></span>n esa fecha. </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1f1 ff4 fs4 fc0 sc0 ls0 ws0\">No <span class=\"_ _11\"></span>obstante, <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>dado <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>principios <span class=\"_ _11\"></span>contables <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>criterios<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>valoraci\u00f3n <span class=\"_ _11\"></span>aplicados <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>la </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1f2 ff4 fs4 fc0 sc0 ls0 ws0\">preparaci\u00f3n de las cuen<span class=\"_ _1\"></span>tas anuales consol<span class=\"_ _1\"></span>idadas<span class=\"_ _1\"></span> del Grupo del ejerci<span class=\"_ _1\"></span>cio 2024 pueden diferir </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1f3 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>utilizados <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>algunas <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>entidades <span class=\"_ _8\"></span>integradas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>mismo, <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _9\"> </span>proceso <span class=\"_ _11\"></span>de </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1f4 ff4 fs4 fc0 sc0 ls0 ws0\">consolidaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>se <span class=\"_ _14\"> </span>han<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>introduci<span class=\"_ _1\"></span>do <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>a<span class=\"_ _6\"></span>j<span class=\"_ _0\"></span>ustes <span class=\"_ _14\"> </span>y<span class=\"_ _6\"></span> <span class=\"_ _14\"> </span>reclasificaciones <span class=\"_ _15\"> </span>necesarios<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>para </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1f5 ff4 fs4 fc0 sc0 ls0 ws0\">homogeneizar <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>ntre <span class=\"_ _10\"> </span>s<span class=\"_ _1\"></span>\u00ed <span class=\"_ _10\"> </span>tal<span class=\"_ _1\"></span>es <span class=\"_ _10\"> </span>princi<span class=\"_ _1\"></span>pios <span class=\"_ _10\"> </span>y <span class=\"_ _16\"> </span>criterio<span class=\"_ _1\"></span>s <span class=\"_ _16\"> </span>y <span class=\"_ _10\"> </span>para <span class=\"_ _16\"> </span>adecuarlos <span class=\"_ _16\"> </span>a <span class=\"_ _10\"> </span>las <span class=\"_ _10\"> </span>Normas </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1f6 ff4 fs4 fc0 sc0 ls0 ws0\">Internacionales de <span class=\"_ _1\"></span>Informaci\u00f3n Fi<span class=\"_ _1\"></span>nanciera. </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1f7 ff4 fs4 fc0 sc0 ls0 ws0\">Con <span class=\"_ _1\"></span>el ob<span class=\"_ _1\"></span>jeto de<span class=\"_ _1\"></span> presen<span class=\"_ _1\"></span>tar <span class=\"_ _1\"></span>de una <span class=\"_ _6\"></span>forma ho<span class=\"_ _1\"></span>mog\u00e9nea <span class=\"_ _6\"></span>las distintas <span class=\"_ _1\"></span>partidas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>que compone<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>las </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1f8 ff4 fs4 fc0 sc0 ls0 ws0\">cuentas <span class=\"_ _e\"> </span>anuales <span class=\"_ _e\"> </span>consoli<span class=\"_ _1\"></span>dadas, <span class=\"_ _e\"> </span>se  ha<span class=\"_ _1\"></span>n <span class=\"_ _e\"> </span>aplicado <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>todas <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>sociedades <span class=\"_ _e\"> </span>incluida<span class=\"_ _1\"></span>s  en<span class=\"_ _1\"></span>  el<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1f9 ff4 fs4 fc0 sc0 ls0 ws0\">per\u00edmetro <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>consolidaci\u00f3n <span class=\"_ _2\"></span>los <span class=\"_ _7\"></span>principios <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>normas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>valoraci\u00f3n <span class=\"_ _7\"></span>seguidos <span class=\"_ _2\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _2\"></span>Sociedad </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1fa ff4 fs4 fc0 sc0 ls0 ws0\">dominante. </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1fb ff4 fs4 fc0 sc0 ls0 ws0\">Las <span class=\"_ _e\"> </span>cuentas <span class=\"_ _e\"> </span>anuales <span class=\"_ _e\"> </span>consoli<span class=\"_ _1\"></span>dadas <span class=\"_ _e\"> </span>del  Grup<span class=\"_ _1\"></span>o <span class=\"_ _e\"> </span>correspondientes <span class=\"_ _f\"> </span>al  eje<span class=\"_ _1\"></span>rcicio <span class=\"_ _e\"> </span>2023  fueron<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1fc ff4 fs4 fc0 sc0 ls0 ws0\">aprobadas <span class=\"_ _6\"></span>por la<span class=\"_ _1\"></span> Jun<span class=\"_ _1\"></span>ta <span class=\"_ _6\"></span>General de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accionistas<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Sociedad <span class=\"_ _6\"></span>dominante <span class=\"_ _1\"></span>celebrada<span class=\"_ _1\"></span> el<span class=\"_ _1\"></span> d<span class=\"_ _6\"></span>\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>27 </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1fd ff4 fs4 fc0 sc0 ls7 ws0\">de <span class=\"_ _0\"></span><span class=\"ls0\">junio de <span class=\"_ _0\"></span>2024. Las <span class=\"_ _0\"></span>cuentas anuales consolidadas del Grupo <span class=\"_ _0\"></span>y las <span class=\"_ _0\"></span>cuentas anuales de <span class=\"_ _0\"></span>las </span></div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1fe ff4 fs4 fc0 sc0 ls0 ws0\">entidades <span class=\"_ _b\"> </span>integradas <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>mismo <span class=\"_ _b\"> </span>correspondientes <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>ejercicio <span class=\"_ _b\"> </span>2024, <span class=\"_ _17\"> </span>se <span class=\"_ _b\"> </span>encuentran </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y1ff ff4 fs4 fc0 sc0 ls0 ws0\">pendientes de<span class=\"_ _1\"></span> aproba<span class=\"_ _1\"></span>ci\u00f3n por<span class=\"_ _1\"></span> sus <span class=\"_ _1\"></span>respectivas<span class=\"_ _1\"></span> Juntas <span class=\"_ _6\"></span>G<span class=\"_ _0\"></span>enerales <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Accioni<span class=\"_ _1\"></span>stas o S<span class=\"_ _1\"></span>ocios. N<span class=\"_ _1\"></span>o </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y200 ff4 fs4 fc0 sc0 ls0 ws0\">obstante, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Consejo<span class=\"_ _1\"></span> de <span class=\"_ _6\"></span>Administraci\u00f3n de<span class=\"_ _6\"></span> la S<span class=\"_ _1\"></span>ociedad<span class=\"_ _1\"></span> dominante<span class=\"_ _1\"></span> es<span class=\"_ _1\"></span>tima <span class=\"_ _1\"></span><span class=\"ls9\">qu<span class=\"ls0\">e dichas <span class=\"_ _6\"></span>cuentas </span></span></div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y201 ff4 fs4 fc0 sc0 ls0 ws0\">anuales ser\u00e1n aprobad<span class=\"_ _1\"></span>as sin ninguna <span class=\"_ _1\"></span>modificaci<span class=\"_ _1\"></span>\u00f3n. </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y202 ff4 fs4 fc0 sc0 ls0 ws0\">2.1.1 Cambios de<span class=\"_ _1\"></span> criterios contables<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y204 ff4 fs4 fc0 sc0 ls0 ws0\">Durante <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _7\"></span>no <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>producido <span class=\"_ _7\"></span>cambios <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>criterios <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>significativos </div></div><div class=\"c w41 h3e gs6\"><div class=\"t m0 x38 ha y205 ff4 fs4 fc0 sc0 ls0 ws0\">respecto a los cri<span class=\"_ _1\"></span>terios aplicad<span class=\"_ _1\"></span>os en el ejercicio 2<span class=\"_ _1\"></span>023. </div></div>2.1.2. Moneda funci<span class=\"_ _1\"></span>onal Las <span class=\"_ _0\"></span>presentes <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>anuales consolidadas <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>presentan <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>ser <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>euro<span class=\"_ _1\"></span> la <span class=\"_ _2\"></span>moneda <span class=\"_ _2\"></span>del <span class=\"_ _11\"></span>entorno<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>econ\u00f3mico <span class=\"_ _2\"></span>principal <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>opera <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>Grupo.<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Las <span class=\"_ _11\"></span>opera<span class=\"_ _1\"></span>ciones <span class=\"_ _2\"></span>en moneda extranje<span class=\"_ _1\"></span>ra se registran de<span class=\"_ _1\"></span> conformidad c<span class=\"_ _1\"></span>on las pol\u00edticas desc<span class=\"_ _1\"></span>ritas en la no<span class=\"_ _1\"></span>ta 2.5. 2.2.  Adopci\u00f3n de<span class=\"_ _1\"></span> las normas in<span class=\"_ _1\"></span>ternacionales de infor<span class=\"_ _1\"></span>maci\u00f3n financiera<span class=\"_ _1\"></span> Las <span class=\"_ _1\"></span>cuentas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>anuales <span class=\"_ _6\"></span>consol<span class=\"_ _1\"></span>idadas <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>Grupo <span class=\"_ _6\"></span>correspondientes <span class=\"_ _6\"></span>al <span class=\"_ _1\"></span>ejercicio <span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>erminado <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>31 de<span class=\"_ _6\"></span> diciembre <span class=\"_ _f\"> </span>de <span class=\"_ _13\"> </span>2024 <span class=\"_ _f\"> </span>han <span class=\"_ _f\"> </span>sido <span class=\"_ _13\"> </span>elaboradas <span class=\"_ _f\"> </span>de <span class=\"_ _13\"> </span>acuerdo <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>las <span class=\"_ _13\"> </span>Normas <span class=\"_ _13\"> </span>Internacionales <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span> Informaci\u00f3n <span class=\"_ _6\"></span>Financiera<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>(NIIF), <span class=\"_ _6\"></span>conforme <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>estableci<span class=\"_ _1\"></span>do <span class=\"_ _6\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>Reglamento<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>(CE) <span class=\"_ _6\"></span>n\u00ba <span class=\"_ _6\"></span>1606/2002 del Parlamen<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>o Eu<span class=\"_ _1\"></span>ropeo y <span class=\"_ _1\"></span>en el<span class=\"_ _1\"></span> Consejo <span class=\"_ _1\"></span>del 1<span class=\"_ _1\"></span>9 d<span class=\"_ _1\"></span>e julio de<span class=\"_ _6\"></span> 2002. En <span class=\"_ _1\"></span>Espa\u00f1a, <span class=\"_ _1\"></span>la ob<span class=\"_ _1\"></span>ligaci\u00f3n <span class=\"_ _1\"></span>de presentar <span class=\"_ _f\"> </span>cuentas<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>anuales <span class=\"_ _13\"> </span>consolidadas <span class=\"_ _f\"> </span>bajo <span class=\"_ _13\"> </span>NIIF <span class=\"_ _e\"> </span>aprobadas<span class=\"_ _6\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _f\"> </span>Europa <span class=\"_ _13\"> </span>f<span class=\"_ _0\"></span>ue, <span class=\"_ _13\"> </span>asimismo, regulada en <span class=\"_ _1\"></span>la disposi<span class=\"_ _1\"></span>ci\u00f3n final<span class=\"_ _1\"></span> und\u00e9cima de<span class=\"_ _1\"></span> la Le<span class=\"_ _1\"></span>y 62/2003, <span class=\"_ _1\"></span>de 30 de <span class=\"_ _1\"></span>diciembre de <span class=\"_ _1\"></span>2003, de<span class=\"_ _1\"></span> medidas fiscales, ad<span class=\"_ _1\"></span>ministrativas y<span class=\"_ _1\"></span> de orden soci<span class=\"_ _6\"></span>al.<span class=\"_ _0\"></span> Durante <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _7\"></span>2024 <span class=\"_ _2\"></span>han <span class=\"_ _7\"></span>entrado <span class=\"_ _2\"></span>en <span class=\"_ _7\"></span>vigor <span class=\"_ _2\"></span>las <span class=\"_ _7\"></span>siguientes <span class=\"_ _7\"></span>normas <span class=\"_ _7\"></span>e <span class=\"_ _2\"></span>interpretaciones <span class=\"_ _7\"></span>de aplicaci\u00f3n <span class=\"_ _13\"> </span>obligatoria, <span class=\"_ _e\"> </span>ya <span class=\"_ _f\"> </span>adoptadas <span class=\"_ _f\"> </span>por <span class=\"_ _e\"> </span>la <span class=\"_ _f\"> </span>Uni\u00f3n <span class=\"_ _f\"> </span>Europea <span class=\"_ _e\"> </span>que, <span class=\"_ _f\"> </span>en <span class=\"_ _e\"> </span>caso <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>resultar <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span> aplicaci\u00f3n, <span class=\"_ _13\"> </span>han <span class=\"_ _13\"> </span>sido <span class=\"_ _13\"> </span>utilizadas <span class=\"_ _f\"> </span>por <span class=\"_ _13\"> </span>el <span class=\"_ _13\"> </span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _13\"> </span>en <span class=\"_ _13\"> </span>la <span class=\"_ _f\"> </span>elaboraci\u00f3n <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>las <span class=\"_ _13\"> </span>presentes <span class=\"_ _13\"> </span>cuentas anuales consoli<span class=\"_ _1\"></span>dadas al 31 de diciemb<span class=\"_ _1\"></span>re de 2024:<span class=\"_ _1\"></span> 2.2.1 <span class=\"_ _7\"></span>Normas, <span class=\"_ _17\"> </span>interpretacione<span class=\"_ _1\"></span>s <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>modificaciones <span class=\"_ _17\"> </span>obliga<span class=\"_ _1\"></span>torias <span class=\"_ _17\"> </span>para <span class=\"_ _17\"> </span>todos <span class=\"_ _17\"> </span>los <span class=\"_ _16\"> </span>ejercicios<span class=\"_ _1\"></span> comenzados el 1 d<span class=\"_ _1\"></span>e enero de 2024:<span class=\"_ _1\"></span> <table class=\"s w1ee hde\" id=\"_ad5402d5-bb7c-4468-8c9c-ffc67cc59082\"><tr><td class=\"c x22c yb32 w4c h49\"><div class=\"t m0 xf h26 y21b ff3 fs8 fc0 sc0 ls0 ws0\">Nuevas normas, mo<span class=\"_ _0\"></span>dificaciones e <span class=\"_ _0\"></span>interpretaciones:<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x22c yb33 w4c h4a\"><div class=\"t m0 xf h26 y21d ff3 fs8 fc0 sc0 ls0 ws0\">Aprobadas para su<span class=\"_ _0\"></span> uso en la Uni\u00f3n <span class=\"_ _0\"></span>Europea </div></td><td></td></tr><tr><td class=\"c x22c yb34 w4c h4a\"><div class=\"t m0 xf h26 y21d ff3 fs8 fc0 sc0 ls0 ws0\">Modificaciones </div></td><td></td></tr><tr><td class=\"t m0 x22d h28 yb35 ff4 fs8 fc0 sc0 ls0 ws0\">Modificaci\u00f3n a l<span class=\"_ _0\"></span>a NIC 1.  </td><td></td></tr><tr><td class=\"t m0 x22d h28 yb36 ff4 fs8 fc0 sc0 ls0 ws0\">Clasificaci\u00f3n de los<span class=\"_ _0\"></span> pasivos como </td><td></td></tr><tr><td class=\"t m0 x22d h28 yb37 ff4 fs8 fc0 sc0 ls0 ws0\">corrientes y no co<span class=\"_ _0\"></span>rrientes y clasifi<span class=\"_ _0\"></span>caci\u00f3n </td><td class=\"c x22e yb38 w4e h4b\"><div class=\"t m0 xf h28 y224 ff4 fs8 fc0 sc0 ls0 ws0\">Clarificaciones <span class=\"_ _11\"></span>respecto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>prese<span class=\"_ _0\"></span>ntaci\u00f3n <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>cor<span class=\"_ _0\"></span>rientes <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>corrientes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>asivos, <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"t m0 x22d h28 yb39 ff4 fs8 fc0 sc0 ls0 ws0\">de los pasivos no c<span class=\"_ _0\"></span>orrientes con </td><td class=\"c x22e yb38 w4e h4b\"><div class=\"t m0 xf h28 y225 ff4 fs8 fc0 sc0 ls0 ws0\">particular, aquellos co<span class=\"_ _0\"></span>ndicionados <span class=\"_ _0\"></span>al cumplimiento de <span class=\"_ _0\"></span>covenants.<span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"t m0 x22d h28 yb3a ff4 fs8 fc0 sc0 ls0 ws0\">covenants. </td><td></td></tr><tr><td class=\"c x22c yb3b w4d h4d\"><div class=\"t m0 xf h28 y227 ff4 fs8 fc0 sc0 ls0 ws0\">Modificaci\u00f3n a l<span class=\"_ _0\"></span>a NIIF16. </div></td><td></td></tr><tr><td class=\"c x22c yb3b w4d h4d\"><div class=\"t m0 xf h28 y228 ff4 fs8 fc0 sc0 ls0 ws0\">Pasivo por arrend<span class=\"_ _0\"></span>amiento en una ve<span class=\"_ _0\"></span>nta </div></td><td class=\"c x22e yb3b w4e h4d\"><div class=\"t m0 xf h28 y229 ff4 fs8 fc0 sc0 ls0 ws0\">Esta modificaci\u00f3n <span class=\"_ _0\"></span>aclara la contabilid<span class=\"_ _0\"></span>ad posterior de los p<span class=\"_ _0\"></span>asivos por arrendami<span class=\"_ _0\"></span>ento que surgen<span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x22c yb3b w4d h4d\"><div class=\"t m0 xf h4c y21d ff4 fs8 fc0 sc0 ls0 ws0\">con arrendamiento<span class=\"_ _0\"></span> posterior.<span class=\"_ _0\"></span><span class=\"ff5 fs4\"> </span></div></td><td class=\"c x22e yb3b w4e h4d\"><div class=\"t m0 xf h28 y22a ff4 fs8 fc0 sc0 ls0 ws0\">en las transaccion<span class=\"_ _0\"></span>es de venta y ar<span class=\"_ _0\"></span>rendamiento poste<span class=\"_ _0\"></span>rior. </div></td></tr><tr><td class=\"c x22c yb3c w4d h4e\"><div class=\"t m0 xf h28 y22c ff4 fs8 fc0 sc0 ls0 ws0\">Modificaci\u00f3n a l<span class=\"_ _0\"></span>a NIC7 y NIIF7.<span class=\"_ _0\"></span> </div></td><td class=\"c x22e yb3c w4e h4e\"><div class=\"t m0 xf h28 y22d ff4 fs8 fc0 sc0 ls0 ws0\">Esta modificaci\u00f3<span class=\"_ _0\"></span>n introduce r<span class=\"_ _0\"></span>equisitos de<span class=\"_ _0\"></span> desglose d<span class=\"_ _0\"></span>e informaci\u00f3n<span class=\"_ _0\"></span> espec\u00edficos d<span class=\"_ _0\"></span>e los acuerdos<span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x22c yb3c w4d h4e\"><div class=\"t m0 xf h28 y223 ff4 fs8 fc0 sc0 ls0 ws0\">Acuerdo de financi<span class=\"_ _0\"></span>aci\u00f3n con </div></td><td class=\"c x22e yb3c w4e h4e\"><div class=\"t m0 xf h28 y22e ff4 fs8 fc0 sc0 ls0 ws0\">de financiaci\u00f3n con proveedores y sus efectos en los pasivos y flujos de <span class=\"_ _1\"></span>efectivo de la empresa </div></td></tr><tr><td class=\"c x22c yb3c w4d h4e\"><div class=\"t m0 xf h4c y21d ff4 fs8 fc0 sc0 ls0 ws0\">proveedores.<span class=\"_ _0\"></span><span class=\"ff5 fs4\"> </span></div></td><td class=\"c x22e yb3c w4e h4e\"><div class=\"t m0 xf h28 y123 ff4 fs8 fc0 sc0 ls0 ws0\">incluyendo el riesg<span class=\"_ _0\"></span>o de liquidez y ges<span class=\"_ _0\"></span>ti\u00f3n de los ri<span class=\"_ _0\"></span>esgos asociado<span class=\"_ _0\"></span>s. </div></td></tr></table>Ninguna <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>estas <span class=\"_ _1a\"> </span>normas, <span class=\"_ _19\"> </span>interpretaci<span class=\"_ _1\"></span>ones <span class=\"_ _19\"> </span>y <span class=\"_ _19\"> </span>modificaciones <span class=\"_ _19\"> </span>ha <span class=\"_ _19\"> </span>sido <span class=\"_ _1a\"> </span>aplicad<span class=\"_ _1\"></span>a anticipadamente<span class=\"_ _1\"></span>. <span class=\"_ _8\"></span>La <span class=\"_ _8\"></span>aplicaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>estas <span class=\"_ _11\"></span>normas, <span class=\"_ _8\"></span>interpretaciones <span class=\"_ _11\"></span>y <span class=\"_ _8\"></span>modificaciones <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>ha tenido <span class=\"_ _b\"> </span>impactos <span class=\"_ _b\"> </span>signific<span class=\"_ _1\"></span>ativos <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>estas <span class=\"_ _b\"> </span>cuentas <span class=\"_ _b\"> </span>anuales <span class=\"_ _b\"> </span>consolidadas. <span class=\"_ _b\"> </span>El <span class=\"_ _b\"> </span>Grupo <span class=\"_ _b\"> </span>est\u00e1<span class=\"_ _1\"></span> aplicando <span class=\"_ _2\"></span>desde <span class=\"_ _2\"></span>su <span class=\"_ _11\"></span>entrada <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>vigor <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>1 <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>en<span class=\"_ _1\"></span>ero <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span><span class=\"ls7\">202</span>4 <span class=\"_ _11\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>nor<span class=\"_ _1\"></span>mas <span class=\"_ _2\"></span>e <span class=\"_ _11\"></span>interpretacion<span class=\"_ _1\"></span>es antes se\u00f1aladas.<span class=\"_ _39\"> </span>2.2.2. <span class=\"_ _f\"> </span>A <span class=\"_ _f\"> </span>la <span class=\"_ _e\"> </span>fecha <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>f<span class=\"_ _0\"></span>ormulaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>estas <span class=\"_ _13\"> </span>cuentas <span class=\"_ _e\"> </span>anuales<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>consolidadas, <span class=\"_ _f\"> </span>las <span class=\"_ _e\"> </span>normas<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>e interpretaciones<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>m\u00e1s <span class=\"_ _2\"></span>signi<span class=\"_ _1\"></span>ficativas <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>hab\u00edan <span class=\"_ _7\"></span>sido <span class=\"_ _7\"></span>publicadas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>IASB, <span class=\"_ _7\"></span>pero<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>hab\u00edan entrado <span class=\"_ _8\"></span>a\u00fan <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>vigor, <span class=\"_ _8\"></span>bien <span class=\"_ _8\"></span>porque <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>fecha <span class=\"_ _9\"> </span>de <span class=\"_ _11\"></span>efect<span class=\"_ _0\"></span>ividad <span class=\"_ _11\"></span>es <span class=\"_ _8\"></span>post<span class=\"_ _0\"></span>erior <span class=\"_ _11\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _9\"> </span>fecha <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las cuentas <span class=\"_ _e\"> </span>anuales <span class=\"_ _e\"> </span>consoli<span class=\"_ _1\"></span>dadas <span class=\"_ _e\"> </span>o  bien<span class=\"_ _6\"></span>  porque <span class=\"_ _f\"> </span>no  han <span class=\"_ _f\"> </span>sido <span class=\"_ _e\"> </span>a\u00fan <span class=\"_ _e\"> </span>adoptadas <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>la  U<span class=\"_ _1\"></span>ni\u00f3n Europea, son las<span class=\"_ _1\"></span> siguientes: <table class=\"s w1ef hdf\" id=\"_06c200bf-19fe-4d72-b688-d6a2e726a25d\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22f h26 yb3d ff3 fs8 fc0 sc0 ls0 ws0\">Aplicaci\u00f3n </td></tr><tr><td class=\"c x22c yb3e w4f h50\"><div class=\"t m0 xf h26 y243 ff3 fs8 fc0 sc0 ls0 ws0\">Nuevas normas, mo<span class=\"_ _0\"></span>dificaciones e <span class=\"_ _0\"></span>interpretaciones:<span class=\"_ _0\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22f h26 yb3f ff3 fs8 fc0 sc0 ls0 ws0\">obligatoria ejercici<span class=\"_ _0\"></span>os </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22f h26 yb40 ff3 fs8 fc0 sc0 ls0 ws0\">iniciados a partir <span class=\"_ _0\"></span>de<span class=\"ff4\">:</span> </td></tr><tr><td class=\"c x22c yb41 w4c h51\"><div class=\"t m0 xf h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">No aprobadas para<span class=\"_ _0\"></span> su uso en la Uni<span class=\"_ _0\"></span>\u00f3n Europea <span class=\"_ _0\"></span><span class=\"ff4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x22c yb42 w4c h52\"><div class=\"t m0 xf h26 y116 ff3 fs8 fc0 sc0 ls0 ws0\">Nuevas normas<span class=\"ff4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x22c yb43 w4d h53\"><div class=\"t m0 xf h28 y24a ff4 fs8 fc0 sc0 ls0 ws0\">NIIF 18. </div></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb43 w51 h53\"><div class=\"t m0 xf h28 y24b ff4 fs8 fc0 sc0 ls0 ws0\">El <span class=\"_ _2\"></span>objeto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>esta <span class=\"_ _2\"></span>nuev<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>orma <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>establec<span class=\"_ _0\"></span>er <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>requerimiento<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e </div></td><td></td></tr><tr><td class=\"c x22c yb43 w4d h53\"><div class=\"t m0 xf h28 y111 ff4 fs8 fc0 sc0 ls0 ws0\">Presentaci\u00f3n  y <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>esgloses  d<span class=\"_ _0\"></span>e  estados </div></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb43 w51 h53\"><div class=\"t m0 xf h28 y24c ff4 fs8 fc0 sc0 ls0 ws0\">presentaci\u00f3n y <span class=\"_ _1\"></span>desglose de <span class=\"_ _1\"></span>los estados financieros <span class=\"_ _1\"></span>reemplazando<span class=\"_ _0\"></span> con </div></td><td class=\"c x230 yb43 w50 h53\"><div class=\"t m0 x29 h28 y24c ff4 fs8 fc0 sc0 ls0 ws0\">1 de enero de 20<span class=\"_ _0\"></span>27 </div></td></tr><tr><td class=\"c x22c yb43 w4d h53\"><div class=\"t m0 xf h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">financieros. </div></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb43 w51 h53\"><div class=\"t m0 xf h28 y24d ff4 fs8 fc0 sc0 ls0 ws0\">ello a la NIC 1 actualm<span class=\"_ _0\"></span>ente en vigor.<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x22c yb44 w4d h54\"><div class=\"t m0 xf h28 y147 ff4 fs8 fc0 sc0 ls0 ws0\">NIIF 19. </div></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb44 w51 h54\"><div class=\"t m0 xf h28 y250 ff4 fs8 fc0 sc0 ls0 ws0\">El <span class=\"_ _2\"></span>objetivo <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>esta <span class=\"_ _2\"></span>nueva <span class=\"_ _11\"></span>norma <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>detallar <span class=\"_ _2\"></span>los <span class=\"_ _11\"> </span>desgloses <span class=\"_ _2\"></span>que <span class=\"_ _11\"> </span>una </div></td><td></td></tr><tr><td class=\"c x232 yb46 w1f0 he0\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">Desgloses<span class=\"_ _39\"> </span></div></td><td class=\"c x233 yb46 w1f1 he0\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">de<span class=\"_ _39\"> </span></div></td><td class=\"c x234 yb46 w1f2 he0\" colspan=\"2\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">subsidiarias<span class=\"_ _39\"> </span></div></td><td class=\"c x235 yb46 w1f3 he0\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">sin<span class=\"_ _39\"> </span></div></td><td></td><td class=\"c x22e yb44 w51 h54\"><div class=\"t m0 xf h28 y251 ff4 fs8 fc0 sc0 ls0 ws0\">subsidiaria <span class=\"_ _e\"> </span>pued<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>aplicar, <span class=\"_ _e\"> </span>opcio<span class=\"_ _0\"></span>nalmente, <span class=\"_ _e\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>emisi\u00f3n <span class=\"_ _e\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>sus </div></td><td class=\"c x230 yb44 w50 h54\"><div class=\"t m0 x29 h28 y251 ff4 fs8 fc0 sc0 ls0 ws0\">1 de enero de 20<span class=\"_ _0\"></span>27 </div></td></tr><tr><td class=\"c x22c yb44 w4d h54\"><div class=\"t m0 xf h28 y163 ff4 fs8 fc0 sc0 ls0 ws0\">contabilidad p\u00fablica<span class=\"_ _0\"></span>. </div></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb44 w51 h54\"><div class=\"t m0 xf h28 y152 ff4 fs8 fc0 sc0 ls0 ws0\">estados financiero<span class=\"_ _0\"></span>s. </div></td><td></td></tr><tr><td class=\"c x22c yb47 w4c h51\"><div class=\"t m0 xf h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">Modificaciones<span class=\"ff4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x22c yb48 w4d h55\"><div class=\"t m0 xf h28 y253 ff4 fs8 fc0 sc0 ls0 ws0\">Modificaci\u00f3n a l<span class=\"_ _0\"></span>a NIC 21.(*) </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x22c yb48 w4d h55\"><div class=\"t m0 xf h28 y254 ff4 fs8 fc0 sc0 ls0 ws0\">Ausencia de conver<span class=\"_ _0\"></span>tibilidad. </div></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb48 w51 h55\"><div class=\"t m0 xf h28 y256 ff4 fs8 fc0 sc0 ls0 ws0\">Esta <span class=\"_ _7\"></span>m<span class=\"_ _0\"></span>odificaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>establece <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>enfo<span class=\"_ _0\"></span>que <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>especific<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>cuando <span class=\"_ _2\"></span>una </div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb48 w51 h55\"><div class=\"t m0 xf h28 y257 ff4 fs8 fc0 sc0 ls0 ws0\">moneda <span class=\"_ _7\"></span>puede <span class=\"_ _7\"></span>ser <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>tercambiada<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>otra, <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>caso <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>rlo, <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> </div></td><td class=\"c x230 yb48 w50 h55\"><div class=\"t m0 x29 h28 y257 ff4 fs8 fc0 sc0 ls0 ws0\">1 de enero de 20<span class=\"_ _0\"></span>25 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb48 w51 h55\"><div class=\"t m0 xf h28 y258 ff4 fs8 fc0 sc0 ls0 ws0\">determinaci\u00f3n d<span class=\"_ _0\"></span>el tipo de cambio a u<span class=\"_ _0\"></span>tilizar.<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x22c yb49 w4d h56\"><div class=\"t m0 xf h28 y123 ff4 fs8 fc0 sc0 ls0 ws0\">Mejoras anuales <span class=\"_ _0\"></span>(vol.11) </div></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb49 w51 h56\"><div class=\"t m0 xf h28 y22a ff4 fs8 fc0 sc0 ls0 ws0\">El objetivo de es<span class=\"_ _0\"></span>tas mejoras es la<span class=\"_ _0\"></span> calidad de l<span class=\"_ _0\"></span>as normas, mo<span class=\"_ _0\"></span>dificando </div></td><td class=\"c x230 yb49 w50 h56\"><div class=\"t m0 x29 h28 y123 ff4 fs8 fc0 sc0 ls0 ws0\">1 de enero de 20<span class=\"_ _0\"></span>26 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb49 w51 h56\"><div class=\"t m0 xf h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">las NIIF existentes p<span class=\"_ _0\"></span>ara aclarar o cor<span class=\"_ _0\"></span>regir aspectos m<span class=\"_ _0\"></span>enores.<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb4a w51 h57\"><div class=\"t m0 xf h28 y25d ff4 fs8 fc0 sc0 ls0 ws0\">Los <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span>tratos <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>hacen <span class=\"_ _11\"> </span>referencia <span class=\"_ _11\"> </span>a <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>producci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>elect<span class=\"_ _0\"></span>ricidad </div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb4a w51 h57\"><div class=\"t m0 xf h28 y25e ff4 fs8 fc0 sc0 ls0 ws0\">dependiente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>naturale<span class=\"lsa\">za</span>, <span class=\"_ _0\"></span>tam<span class=\"_ _0\"></span>bi\u00e9n <span class=\"_ _7\"></span>conocidos <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>acu<span class=\"_ _0\"></span>erdos <span class=\"_ _7\"></span>de </div></td><td></td></tr><tr><td class=\"c x232 yb4b w1f4 he1\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">Modificaciones<span class=\"_ _39\"> </span></div></td><td></td><td class=\"c x236 yb4b w1f5 he1\" colspan=\"2\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">a <span class=\"_ _5\"> </span>NII<span class=\"_ _0\"></span>F <span class=\"_ _5\"> </span>9 <span class=\"_ _5\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>NIIF<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>7.<span class=\"_ _39\"> </span></div></td><td></td><td class=\"c x22e yb4a w51 h57\"><div class=\"t m0 xf h28 y25a ff4 fs8 fc0 sc0 ls0 ws0\">compra <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _f\"> </span>energ\u00eda <span class=\"_ _f\"> </span>(PPA)<span class=\"lsb\">, <span class=\"_ _13\"> </span></span>so<span class=\"_ _0\"></span>n <span class=\"_ _13\"> </span>c<span class=\"_ _0\"></span>ontratos <span class=\"_ _f\"> </span>para <span class=\"_ _13\"> </span>c<span class=\"_ _0\"></span>omprar <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>recibir<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x22c yb4a w4d h57\"><div class=\"t m0 xf h28 y25b ff4 fs8 fc0 sc0 ls0 ws0\">Contratos <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>hacen <span class=\"_ _e\"> </span>referencia <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>la </div></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb4a w51 h57\"><div class=\"t m0 xf h28 y25b ff4 fs8 fc0 sc0 ls0 ws0\">electricidad  que <span class=\"_ _13\"> </span>se  prod<span class=\"_ _0\"></span>uce  a  trav\u00e9s<span class=\"_ _0\"></span>  de  fuentes  r<span class=\"_ _0\"></span>enovables.<span class=\"_ _0\"></span>  Las </div></td><td class=\"c x230 yb4a w50 h57\"><div class=\"t m0 x29 h28 y25f ff4 fs8 fc0 sc0 ls0 ws0\">1 de enero de 20<span class=\"_ _0\"></span>26 </div></td></tr><tr><td class=\"c x232 yb4c w1f6 he1\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">electricidad<span class=\"_ _39\"> </span></div></td><td class=\"c x237 yb4c w1f7 he1\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">qu<span class=\"_ _0\"></span>e<span class=\"_ _39\"> </span></div></td><td class=\"c x238 yb4c w1f8 he1\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">depende<span class=\"_ _39\"> </span></div></td><td class=\"c x239 yb4c w1f9 he1\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">d<span class=\"_ _0\"></span>e<span class=\"_ _39\"> </span></div></td><td class=\"c x23a yb4c w1fa he1\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">la<span class=\"_ _39\"> </span></div></td><td class=\"c x22e yb4a w51 h57\"><div class=\"t m0 xf h28 y1f ff4 fs8 fc0 sc0 ls0 ws0\">modificaciones <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>detalles<span class=\"_ _0\"></span> so<span class=\"_ _0\"></span>bre qu\u00e9 <span class=\"_ _0\"></span>contratos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>PPA p<span class=\"_ _0\"></span>ueden </div></td><td></td></tr><tr><td class=\"c x22c yb4a w4d h57\"><div class=\"t m0 xf h28 y25c ff4 fs8 fc0 sc0 ls4 ws0\">nat<span class=\"ls0\">uraleza.</span><span class=\"ls0\"><span class=\"_ _0\"></span> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb4a w51 h57\"><div class=\"t m0 xf h28 y25c ff4 fs8 fc0 sc0 ls0 ws0\">utilizarse <span class=\"_ _f\"> </span>en <span class=\"_ _e\"> </span>la <span class=\"_ _f\"> </span>c<span class=\"_ _0\"></span>ontabilidad <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>cob<span class=\"_ _0\"></span>erturas <span class=\"_ _e\"> </span>y <span class=\"_ _f\"> </span>en <span class=\"_ _e\"> </span>las <span class=\"_ _f\"> </span>co<span class=\"_ _0\"></span>ndiciones </div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb4a w51 h57\"><div class=\"t m0 xf h28 y111 ff4 fs8 fc0 sc0 ls0 ws0\">espec\u00edficas <span class=\"_ _7\"></span>permitidas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>dichas <span class=\"_ _7\"></span>operaciones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cobertura <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>nuev<span class=\"_ _0\"></span>os </div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb4a w51 h57\"><div class=\"t m0 xf h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">requisitos de divulg<span class=\"_ _0\"></span>aci\u00f3n. </div></td><td></td></tr><tr><td class=\"c x22c yb4d w4d h58\"><div class=\"t m0 xf h28 y261 ff4 fs8 fc0 sc0 ls0 ws0\">Modificaci\u00f3n a l<span class=\"_ _0\"></span>a NIIF 7 y NIIF 9.<span class=\"_ _0\"></span> </div></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb4d w51 h58\"><div class=\"t m0 xf h28 y1f ff4 fs8 fc0 sc0 ls0 ws0\">Esta <span class=\"_ _7\"></span>m<span class=\"_ _0\"></span>odificaci\u00f3n <span class=\"_ _2\"></span>acla<span class=\"_ _0\"></span>ra <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>riterios <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>clasificaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>ci<span class=\"_ _0\"></span>ertos </div></td><td></td></tr><tr><td class=\"c x232 yb4e w1fb he1\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">Clasificaci\u00f3n<span class=\"_ _39\"> </span></div></td><td class=\"c x23b yb4e w1fc he1\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">y<span class=\"_ _39\"> </span></div></td><td class=\"c x23c yb4e w1fd he1\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">valoraci\u00f3n<span class=\"_ _39\"> </span></div></td><td></td><td class=\"c x23d yb4e w1f1 he1\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">de<span class=\"_ _39\"> </span></div></td><td class=\"c x22e yb4d w51 h58\"><div class=\"t m0 xf h28 y25c ff4 fs8 fc0 sc0 ls0 ws0\">activos <span class=\"_ _11\"> </span>financieros, <span class=\"_ _11\"> </span>a<span class=\"_ _0\"></span>s\u00ed <span class=\"_ _11\"> </span>como, <span class=\"_ _11\"> </span>los <span class=\"_ _11\"> </span>criterios <span class=\"_ _11\"> </span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>baja <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>pasivos </div></td><td class=\"c x230 yb4d w50 h58\"><div class=\"t m0 x29 h28 y263 ff4 fs8 fc0 sc0 ls0 ws0\">1 de enero de 20<span class=\"_ _0\"></span>26 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb4d w51 h58\"><div class=\"t m0 xf h28 y111 ff4 fs8 fc0 sc0 ls0 ws0\">financieros <span class=\"_ _13\"> </span>liqui<span class=\"_ _0\"></span>dados <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>  t<span class=\"_ _0\"></span>rav\u00e9s <span class=\"_ _13\"> </span>de <span class=\"_ _f\"> </span>sistemas<span class=\"_ _0\"></span>  de <span class=\"_ _f\"> </span>pago <span class=\"_ _f\"> </span>electr\u00f3nico. </div></td><td></td></tr><tr><td class=\"c x22c yb4d w4d h58\"><div class=\"t m0 xf h1f y130 ff4 fs8 fc0 sc0 ls0 ws0\">instrumentos fina<span class=\"_ _0\"></span>ncieros.<span class=\"ff1 fs7\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb4d w51 h58\"><div class=\"t m0 xf h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Adicionalmente, i<span class=\"_ _0\"></span>ntroduce requerimie<span class=\"_ _0\"></span>ntos de desgl<span class=\"_ _0\"></span>ose adicio<span class=\"_ _0\"></span>nales. </div></td><td></td></tr><tr><td></td><td></td><td class=\"c x23e yb4f w41 h3e\"><div class=\"t m0 x74 h28 y231 ff4 fs8 fc0 sc0 ls0 ws0\">(*) Aprobadas a la <span class=\"_ _0\"></span>fecha. </div></td><td></td><td></td><td></td><td></td></tr></table>Los <span class=\"_ _11\"></span>administrado<span class=\"_ _1\"></span>res <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Grupo<span class=\"_ _6\"></span> <span class=\"_ _8\"></span>no <span class=\"_ _11\"></span>esperan <span class=\"_ _2\"></span>impactos <span class=\"_ _11\"></span>significativos<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>apl<span class=\"_ _1\"></span>icaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>las normas <span class=\"_ _0\"></span>detalladas <span class=\"_ _0\"></span>anteriormente. <span class=\"_ _0\"></span>Se <span class=\"_ _7\"></span>evalua<span class=\"_ _1\"></span>r\u00e1 <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>impacto <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>presentaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>estado<span class=\"_ _1\"></span>s financieros de acuerdo<span class=\"_ _1\"></span> con la NI<span class=\"_ _1\"></span>IF 18. 2.3    Principios de <span class=\"_ _1\"></span>consoli<span class=\"_ _1\"></span>daci\u00f3n  <span class=\"_ _1b\"> </span><span class=\"ls7\"></span><span class=\"ls7\">a)</span> <span class=\"_ _1c\"> </span>Dependientes  <span class=\"_ _1d\"> </span>Dependientes son <span class=\"_ _0\"></span>todas <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>entidades (<span class=\"_ _0\"></span>incluidas las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>cometido <span class=\"_ _0\"></span>especial)<span class=\"_ _1\"></span> sobre <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _2\"></span>tiene <span class=\"_ _11\"></span>poder <span class=\"_ _11\"></span>para <span class=\"_ _11\"></span>diri<span class=\"_ _1\"></span>gir <span class=\"_ _11\"></span>las <span class=\"_ _2\"></span>pol\u00edticas <span class=\"_ _11\"></span>f<span class=\"_ _0\"></span>inancieras<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>operativas<span class=\"_ _1\"></span>, ejerce  el  pode<span class=\"_ _1\"></span>r  sobre  las <span class=\"_ _e\"> </span>actividades  relevant<span class=\"_ _1\"></span>es,  manteniendo <span class=\"_ _e\"> </span>la  exposici\u00f3n<span class=\"_ _1\"></span>  o  el derecho a<span class=\"_ _1\"></span> los <span class=\"_ _1\"></span>resultados <span class=\"_ _6\"></span>variables de la<span class=\"_ _1\"></span> inversi\u00f3n<span class=\"_ _1\"></span> y <span class=\"_ _1\"></span>la capaci<span class=\"_ _1\"></span>dad de <span class=\"_ _1\"></span>utili<span class=\"_ _1\"></span>zar dicho<span class=\"_ _1\"></span> poder de <span class=\"_ _8\"></span>modo <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>pueda <span class=\"_ _8\"></span>influir <span class=\"_ _11\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _9\"> </span>importe <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>es<span class=\"_ _1\"></span>os <span class=\"_ _8\"></span>retornos, <span class=\"_ _8\"></span>ello <span class=\"_ _9\"></span>genera<span class=\"_ _1\"></span>lmente <span class=\"_ _11\"></span>viene acompa\u00f1ado <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>una <span class=\"_ _6\"></span>participaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>superior <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>mitad de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>los <span class=\"_ _6\"></span>derechos <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>voto. <span class=\"_ _6\"></span>A l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>hora<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>evaluar <span class=\"_ _6\"></span>si el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Grupo co<span class=\"_ _1\"></span>ntrola <span class=\"_ _6\"></span>otra <span class=\"_ _1\"></span>entidad, <span class=\"_ _6\"></span>se co<span class=\"_ _6\"></span>nsidera la <span class=\"_ _6\"></span>existencia <span class=\"_ _6\"></span>y el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>efect<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>de l<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> derechos <span class=\"_ _11\"></span>potenciales <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>voto <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>sean <span class=\"_ _11\"></span>actualmente <span class=\"_ _11\"></span>ejercitables <span class=\"_ _11\"></span>o <span class=\"_ _8\"></span>convertibles. <span class=\"_ _11\"></span>Las<span class=\"_ _39\"> </span> dependientes <span class=\"_ _1\"></span>se <span class=\"_ _6\"></span>consolidan a <span class=\"_ _6\"></span>partir de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a fe<span class=\"_ _1\"></span>cha <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _6\"></span>transfiere el<span class=\"_ _1\"></span> con<span class=\"_ _1\"></span>trol al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Grupo,<span class=\"_ _1\"></span> y se excluyen de<span class=\"_ _1\"></span> la consolida<span class=\"_ _1\"></span>ci\u00f3n en la fecha en qu<span class=\"_ _1\"></span>e cesa el mismo. Para <span class=\"_ _2\"></span>contabil<span class=\"_ _1\"></span>izar <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>adquisici<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>dependientes <span class=\"_ _7\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>se <span class=\"_ _2\"></span>utiliza <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>m<span class=\"_ _0\"></span>\u00e9todo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de adquisici\u00f3n<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>La <span class=\"_ _7\"></span>contrap<span class=\"_ _1\"></span>restaci\u00f3n <span class=\"_ _0\"></span>transferida <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>dependiente <span class=\"_ _7\"></span>se<span class=\"_ _39\"> </span> corresponde con el valor razonable<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>los activos<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>transferidos, los pasivos<span class=\"_ _1\"></span> incurrid<span class=\"_ _0\"></span>os y las <span class=\"_ _b\"> </span>participaciones <span class=\"_ _b\"> </span>en <span class=\"_ _5\"> </span>el <span class=\"_ _17\"> </span>patri<span class=\"_ _1\"></span>monio <span class=\"_ _b\"> </span>emitidas <span class=\"_ _5\"> </span>por <span class=\"_ _17\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>Grupo. <span class=\"_ _b\"> </span>La <span class=\"_ _b\"> </span>contraprestaci\u00f3n<span class=\"_ _1\"></span> transferida <span class=\"_ _1\"></span>tambi\u00e9n i<span class=\"_ _1\"></span>ncluye el <span class=\"_ _1\"></span>valor razona<span class=\"_ _1\"></span>ble de<span class=\"_ _1\"></span> cual<span class=\"_ _1\"></span>quier activo o<span class=\"_ _6\"></span> pasivo que pro<span class=\"_ _1\"></span>ceda<span class=\"_ _39\"> </span><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y19e ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _5\"> </span>un <span class=\"_ _5\"> </span>acuerdo <span class=\"_ _d\"> </span>de <span class=\"_ _5\"> </span>contraprestaci\u00f3n <span class=\"_ _d\"> </span>contingente. <span class=\"_ _d\"> </span>Los <span class=\"_ _5\"> </span>costes <span class=\"_ _5\"> </span>relacionados <span class=\"_ _d\"> </span>con <span class=\"_ _5\"> </span>la </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y19f ff4 fs4 fc0 sc0 ls7 ws0\">adqui<span class=\"ls0\">sici\u00f3n <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconocen <span class=\"_ _2\"></span>como <span class=\"_ _11\"></span>ga<span class=\"_ _1\"></span>stos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>ejercici<span class=\"_ _1\"></span>os <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>los<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>in<span class=\"_ _1\"></span>curra <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los </span></div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y1a0 ff4 fs4 fc0 sc0 ls0 ws0\">mismos. <span class=\"_ _13\"> </span>Los <span class=\"_ _f\"> </span>activos <span class=\"_ _13\"> </span>identificables <span class=\"_ _13\"> </span>adquiridos <span class=\"_ _13\"> </span>y <span class=\"_ _13\"> </span>los <span class=\"_ _f\"> </span>pasivos <span class=\"_ _13\"> </span>y <span class=\"_ _f\"> </span>pasivos <span class=\"_ _13\"> </span>contingentes </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y1a1 ff4 fs4 fc0 sc0 ls0 ws0\">asumidos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>una <span class=\"_ _1\"></span>combinaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>negocios <span class=\"_ _6\"></span>se <span class=\"_ _1\"></span>valoran <span class=\"_ _6\"></span>inicialmente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _1\"></span>valor <span class=\"_ _6\"></span>razonable </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y1a2 ff4 fs4 fc0 sc0 ls0 ws0\">en la <span class=\"_ _0\"></span>fecha de adquisici\u00f3n. Para <span class=\"_ _0\"></span>cada combinaci\u00f3n de negocios, el G<span class=\"_ _0\"></span>rupo<span class=\"_ _1\"></span> puede <span class=\"_ _0\"></span>optar </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y1a3 ff4 fs4 fc0 sc0 ls0 ws0\">por <span class=\"_ _5\"> </span>reconocer <span class=\"_ _d\"> </span>cualquier <span class=\"_ _5\"> </span>participaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>no <span class=\"_ _5\"> </span>dominante <span class=\"_ _d\"> </span>en <span class=\"_ _5\"> </span>la <span class=\"_ _b\"> </span>adquirida<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>por <span class=\"_ _b\"> </span>el <span class=\"_ _5\"> </span>valor<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y1a4 ff4 fs4 fc0 sc0 ls0 ws0\">razonable <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>parte <span class=\"_ _7\"></span>proporcional <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>participaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>dominante <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>ac<span class=\"_ _1\"></span>tivos </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y1a5 ff4 fs4 fc0 sc0 ls0 ws0\">netos identificabl<span class=\"_ _1\"></span>es de la adquirida<span class=\"_ _1\"></span>. </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x38 ha y1a7 ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1d\"> </span>El <span class=\"_ _8\"></span>fondo <span class=\"_ _9\"></span>de <span class=\"_ _8\"></span>comercio <span class=\"_ _8\"></span>se <span class=\"_ _9\"></span>valora <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>el <span class=\"_ _9\"></span>exceso <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _9\"></span>suma <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>la <span class=\"_ _8\"></span>contraprestaci\u00f3n<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y1a8 ff4 fs4 fc0 sc0 ls0 ws0\">transferida, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> cua<span class=\"_ _1\"></span>lquier <span class=\"_ _1\"></span>participaci<span class=\"_ _1\"></span>\u00f3n n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>dominante <span class=\"_ _6\"></span>en la <span class=\"_ _6\"></span>adquirida y <span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>valor </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y1a9 ff4 fs4 fc0 sc0 ls0 ws0\">razonable <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>fecha <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>adquisici\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _8\"></span>partici<span class=\"_ _1\"></span>paci\u00f3n <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _8\"></span>patrimonio <span class=\"_ _11\"></span>neto <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y1aa ff4 fs4 fc0 sc0 ls0 ws0\">adquirida anteriormente mantenido <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>adquire<span class=\"_ _1\"></span>nte <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>el importe <span class=\"_ _0\"></span>neto en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y1ab ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _7\"></span>identificables <span class=\"_ _0\"></span>adquiridos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>pasivos <span class=\"_ _0\"></span>asumidos. <span class=\"_ _0\"></span>Si <span class=\"_ _7\"></span>este </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y1ac ff4 fs4 fc0 sc0 ls0 ws0\">importe <span class=\"_ _a\"></span>fuera <span class=\"_ _a\"></span>inferior <span class=\"_ _a\"></span>al <span class=\"_ _6\"></span>valor <span class=\"_ _a\"></span>razonable <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _a\"></span>netos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>dependie<span class=\"_ _1\"></span>nte <span class=\"_ _6\"></span>adquirida, </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y1ad ff4 fs4 fc0 sc0 ls0 ws0\">en <span class=\"_ _6\"></span>caso <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>tratarse <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>una <span class=\"_ _a\"></span>compra <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>condicion<span class=\"_ _1\"></span>es <span class=\"_ _6\"></span>ventajosas, <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>diferencia <span class=\"_ _a\"></span>se <span class=\"_ _6\"></span>reconoce </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y1ae ff4 fs4 fc0 sc0 ls0 ws0\">como ganancia di<span class=\"_ _1\"></span>rectamente en l<span class=\"_ _1\"></span>a cuenta de res<span class=\"_ _1\"></span>ultados. </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y1b0 ff4 fs4 fc0 sc0 ls0 ws0\">Las  cuentas<span class=\"_ _1\"></span>  anua<span class=\"_ _1\"></span>les  d<span class=\"_ _1\"></span>e  l<span class=\"_ _1\"></span>as  entidade<span class=\"_ _1\"></span>s  depend<span class=\"_ _1\"></span>ientes <span class=\"_ _e\"> </span>se  consoli<span class=\"_ _1\"></span>dan  c<span class=\"_ _1\"></span>on  l<span class=\"_ _1\"></span>as  de <span class=\"_ _e\"> </span>la </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y1b1 ff4 fs4 fc0 sc0 ls0 ws0\">Sociedad <span class=\"_ _1\"></span>dominante<span class=\"_ _1\"></span> por <span class=\"_ _6\"></span>el m\u00e9todo de<span class=\"_ _6\"></span> integraci\u00f3n global<span class=\"_ _1\"></span>, se<span class=\"_ _1\"></span> elimina<span class=\"_ _1\"></span>n las<span class=\"_ _1\"></span> transacci<span class=\"_ _1\"></span>ones </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y1b2 ff4 fs4 fc0 sc0 ls0 ws0\">inter-compa\u00f1\u00eda, <span class=\"_ _e\"> </span>los  sald<span class=\"_ _1\"></span>os  y <span class=\"_ _e\"> </span>las  gananci<span class=\"_ _1\"></span>as  no<span class=\"_ _1\"></span>  reali<span class=\"_ _1\"></span>zadas  por <span class=\"_ _e\"> </span>transacciones <span class=\"_ _e\"> </span>entre </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y264 ff4 fs4 fc0 sc0 ls0 ws0\">entidades <span class=\"_ _8\"></span>del <span class=\"_ _11\"></span>Grupo. <span class=\"_ _8\"></span>Tambi\u00e9n <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>eliminan <span class=\"_ _8\"></span>las <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _9\"></span>no <span class=\"_ _8\"></span>realizadas. <span class=\"_ _11\"></span>Las <span class=\"_ _8\"></span>pol\u00edticas </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha ye ff4 fs4 fc0 sc0 ls0 ws0\">contables <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>dependi<span class=\"_ _1\"></span>entes <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>han <span class=\"_ _a\"></span>modificado <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>casos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>sido <span class=\"_ _a\"></span>necesario </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y265 ff4 fs4 fc0 sc0 ls0 ws0\">para <span class=\"_ _f\"> </span>asegurar <span class=\"_ _13\"> </span>la <span class=\"_ _f\"> </span>uniformidad <span class=\"_ _13\"> </span>con <span class=\"_ _f\"> </span>las <span class=\"_ _f\"> </span>pol\u00edticas <span class=\"_ _13\"> </span>adoptadas <span class=\"_ _f\"> </span>por <span class=\"_ _f\"> </span>el <span class=\"_ _13\"> </span>Grupo. <span class=\"_ _f\"> </span>Todas <span class=\"_ _f\"> </span>las </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y266 ff4 fs4 fc0 sc0 ls0 ws0\">dependientes del Grupo<span class=\"_ _1\"></span> tienen fecha<span class=\"_ _1\"></span> de cierre co<span class=\"_ _1\"></span>ntable el 31 de dici<span class=\"_ _1\"></span>embre. </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y268 ff4 fs4 fc0 sc0 ls7 ws0\">b)<span class=\"ls0\">      Sociedades asocia<span class=\"_ _6\"></span>das </span></div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y26a ff4 fs4 fc0 sc0 ls0 ws0\">Asociadas <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>odas <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>entidades <span class=\"_ _6\"></span>sobre <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _a\"></span>sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>tiene <span class=\"_ _a\"></span>capacidad </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y26b ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _0\"></span>ejercer <span class=\"_ _0\"></span>una influencia <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span>(sin <span class=\"_ _0\"></span>control ni <span class=\"_ _0\"></span>control <span class=\"_ _0\"></span>conjunto). Se <span class=\"_ _0\"></span>entiende <span class=\"_ _0\"></span>que </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y26c ff4 fs4 fc0 sc0 ls0 ws0\">existe <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>fluencia <span class=\"_ _6\"></span>significativa <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _6\"></span>tiene <span class=\"_ _1\"></span>participa<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _6\"></span>en l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>sociedad y<span class=\"_ _6\"></span> poder<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y26d ff4 fs4 fc0 sc0 ls0 ws0\">para <span class=\"_ _a\"></span>intervenir <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _a\"></span>decisiones <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>pol\u00edtica <span class=\"_ _a\"></span>financiera <span class=\"_ _a\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>explotaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>\u00e9sta, <span class=\"_ _a\"></span>sin <span class=\"_ _a\"></span>llegar </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y26e ff4 fs4 fc0 sc0 ls0 ws0\">a <span class=\"_ _e\"> </span>tener <span class=\"_ _f\"> </span>control. <span class=\"_ _e\"> </span>Habitualmente,<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>esta <span class=\"_ _f\"> </span>capacidad <span class=\"_ _e\"> </span>se <span class=\"_ _f\"> </span>manifiesta <span class=\"_ _e\"> </span>en <span class=\"_ _f\"> </span>una <span class=\"_ _f\"> </span>part<span class=\"_ _0\"></span>icipaci\u00f3n<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y26f ff4 fs4 fc0 sc0 ls0 ws0\">(directa <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>indirecta)<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>igual <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>superior <span class=\"_ _9\"></span>al <span class=\"_ _8\"></span>20% <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>derechos <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>vot<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>entidad </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y270 ff4 fs4 fc0 sc0 ls0 ws0\">participada. Estas<span class=\"_ _1\"></span> operaciones se integ<span class=\"_ _1\"></span>ran por el m\u00e9<span class=\"_ _1\"></span>todo de la pa<span class=\"_ _1\"></span>rticipaci\u00f3n. </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y271 ff4 fs4 fc0 sc0 ls0 ws0\">Bajo <span class=\"_ _2\"></span>esta <span class=\"_ _7\"></span>categor\u00eda <span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>encuentra <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>Consorcio <span class=\"_ _2\"></span>Espa\u00f1ol <span class=\"_ _7\"></span>Alta <span class=\"_ _2\"></span>Velocidad <span class=\"_ _7\"></span>Meca-Medina, </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y272 ff4 fs4 fc0 sc0 ls0 ws0\">S.A. <span class=\"_ _f\"> </span>al <span class=\"_ _e\"> </span>31 <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>2024 <span class=\"_ _f\"> </span>y <span class=\"_ _e\"> </span>2023. <span class=\"_ _e\"> </span>Se <span class=\"_ _f\"> </span>considera <span class=\"_ _f\"> </span>que <span class=\"_ _e\"> </span>existe <span class=\"_ _f\"> </span>una <span class=\"_ _f\"> </span>influencia </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y273 ff4 fs4 fc0 sc0 ls0 ws0\">significativa <span class=\"_ _9\"> </span>sin <span class=\"_ _13\"> </span>control <span class=\"_ _13\"> </span>ni <span class=\"_ _13\"> </span>control <span class=\"_ _13\"> </span>conjunto <span class=\"_ _13\"> </span>en <span class=\"_ _13\"> </span>este <span class=\"_ _13\"> </span>consorcio <span class=\"_ _13\"> </span>por <span class=\"_ _13\"> </span>los <span class=\"_ _13\"> </span>miembros <span class=\"_ _13\"> </span>del </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y274 ff4 fs4 fc0 sc0 ls0 ws0\">Consejo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>administraci\u00f3n <span class=\"_ _0\"></span>nombrados <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>Grupo, <span class=\"_ _7\"></span>ya <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>toma <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>decisiones <span class=\"_ _7\"></span>se </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y275 ff4 fs4 fc0 sc0 ls0 ws0\">acuerda <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _2\"></span>derechos<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>participativos <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _7\"></span>miembros <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>consorcio <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>como </div></div><div class=\"c w41 h3e gs16\"><div class=\"t m0 x81 ha y276 ff4 fs4 fc0 sc0 ls0 ws0\">norma general se exi<span class=\"_ _1\"></span>ge una mayor\u00eda<span class=\"_ _1\"></span> del 75%.<span class=\"_ _39\"> </span> </div></div>La <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _0\"></span>financiera <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>elevan<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>respecto <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>mencionada <span class=\"_ _0\"></span>sociedad <span class=\"_ _0\"></span>asociada se presenta a con<span class=\"_ _1\"></span>tinuaci\u00f3n, en mil<span class=\"_ _1\"></span>es de euros: <table class=\"s w1fe he2\" id=\"_be903a4f-1c8a-4c05-85bf-f4b5b0edb97c\"><tr><td></td><td class=\"c x240 yb50 w55 h5a\"><div class=\"t m0 x52 hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x241 yb50 w57 h5a\"><div class=\"t m0 x51 hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x242 yb51 w53 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Activos corrientes </div></td><td class=\"c x240 yb51 w55 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">240 938 </div></td><td class=\"c x241 yb51 w57 h5b\"><div class=\"t m0 x50 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">326 976 </div></td></tr><tr><td class=\"c x242 yb52 w53 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Activos no corrientes </div></td><td class=\"c x240 yb52 w55 h5a\"><div class=\"t m0 x86 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">94<span class=\"ls0\"> </span></div></td><td class=\"c x241 yb52 w57 h5a\"><div class=\"t m0 x66 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">94<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x242 yb53 w53 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Total Activos </div></td><td class=\"c x240 yb53 w55 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">241 032 </div></td><td class=\"c x241 yb53 w57 h5b\"><div class=\"t m0 x50 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">327 070 </div></td></tr><tr><td class=\"c x242 yb54 w53 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Pasivos corrientes </div></td><td class=\"c x240 yb54 w55 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">240 972 </div></td><td class=\"c x241 yb54 w57 h5b\"><div class=\"t m0 x50 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">327 010 </div></td></tr><tr><td class=\"c x242 yb55 w53 h5c\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Pasivos no corrientes </div></td><td class=\"c x240 yb55 w55 h5c\"><div class=\"t m0 x34 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x241 yb55 w57 h5c\"><div class=\"t m0 x35 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x242 yb56 w53 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Total pasivos </div></td><td class=\"c x240 yb56 w55 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">240 972 </div></td><td class=\"c x241 yb56 w57 h5b\"><div class=\"t m0 x50 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">327 010 </div></td></tr><tr><td class=\"c x242 yb57 w53 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Patrimonio Neto </div></td><td class=\"c x240 yb57 w55 h5a\"><div class=\"t m0 x86 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">60<span class=\"ls0\"> </span></div></td><td class=\"c x241 yb57 w57 h5a\"><div class=\"t m0 x66 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">60<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x242 yb58 w53 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Ingresos de explotaci\u00f3n </div></td><td class=\"c x240 yb58 w55 h5b\"><div class=\"t m0 x3a hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 814 </div></td><td class=\"c x241 yb58 w57 h5b\"><div class=\"t m0 x14 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">3 274 </div></td></tr><tr><td class=\"c x242 yb59 w53 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Gastos de explotaci\u00f3n </div></td><td class=\"c x240 yb59 w55 h5b\"><div class=\"t m0 x7b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">( 2 423) </div></td><td class=\"c x241 yb59 w57 h5b\"><div class=\"t m0 x4a hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">( 2 801) </div></td></tr><tr><td class=\"c x242 yb5a w53 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Resultado financiero </div></td><td class=\"c x240 yb5a w55 h5a\"><div class=\"t m0 x7b hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(    455) </div></td><td class=\"c x241 yb5a w57 h5a\"><div class=\"t m0 x4a hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(    411) </div></td></tr><tr><td class=\"c x242 yb5b w53 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Resultado neto </div></td><td class=\"c x240 yb5b w55 h5b\"><div class=\"t m0 x34 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x241 yb5b w57 h5b\"><div class=\"t m0 x35 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr></table>El <span class=\"_ _7\"></span>auditor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>dicha <span class=\"_ _2\"></span>sociedad <span class=\"_ _7\"></span>es <span class=\"_ _2\"></span>KPMG <span class=\"_ _2\"></span>Auditore<span class=\"_ _1\"></span>s, <span class=\"_ _2\"></span>S.L. <span class=\"_ _7\"></span>Las <span class=\"_ _2\"></span>cifras <span class=\"_ _2\"></span>corres<span class=\"_ _1\"></span>pondientes <span class=\"_ _7\"></span>al ejercicio 2024 y<span class=\"_ _1\"></span> 2023 se encuentran<span class=\"_ _1\"></span> en proceso d<span class=\"_ _1\"></span>e auditor\u00eda. Las <span class=\"_ _6\"></span>sociedades<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>asociadas <span class=\"_ _a\"></span>se <span class=\"_ _6\"></span>incluyen <span class=\"_ _6\"></span>en <span class=\"_ _a\"></span>las <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>consolidadas <span class=\"_ _a\"></span>aplicando <span class=\"_ _6\"></span>el <span class=\"_ _a\"></span>m\u00e9todo de <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>partici<span class=\"_ _1\"></span>paci\u00f3n, <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>decir, <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>la <span class=\"_ _7\"></span>fr<span class=\"_ _0\"></span>acci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>neto <span class=\"_ _11\"></span>pa<span class=\"_ _1\"></span>trimonial <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>representa <span class=\"_ _2\"></span>la participaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>capital,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>vez <span class=\"_ _7\"></span>considerados <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>dividendos <span class=\"_ _0\"></span>percibidos de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>mismas <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>otras <span class=\"_ _a\"></span>eliminaciones <span class=\"_ _6\"></span>patrimonial<span class=\"_ _1\"></span>es. <span class=\"_ _6\"></span>En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>transacci<span class=\"_ _1\"></span>ones <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>una asociada, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>o <span class=\"_ _7\"></span>ganancias <span class=\"_ _7\"></span>correspondientes <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>eliminan <span class=\"_ _7\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>porcentaje <span class=\"_ _7\"></span>de participaci\u00f3n del <span class=\"_ _1\"></span>Grupo en su capi<span class=\"_ _1\"></span>tal. Cuando <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>aplica <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>primera <span class=\"_ _2\"></span>vez <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>m\u00e9todo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>participaci\u00f3n, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>participaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la sociedad se valora <span class=\"_ _0\"></span>por el importe <span class=\"_ _0\"></span>que el porcentaje de inversi\u00f3n de <span class=\"_ _0\"></span>las sociedades del Grupo <span class=\"_ _7\"></span>represente <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>patrimonio <span class=\"_ _7\"></span>neto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>aquel<span class=\"_ _1\"></span>la, <span class=\"_ _2\"></span>una <span class=\"_ _7\"></span>vez <span class=\"_ _2\"></span>ajustados<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>sus <span class=\"_ _7\"></span>activo<span class=\"_ _0\"></span><span class=\"ls8\">s </span>netos a su valor <span class=\"_ _1\"></span>razonable a la fe<span class=\"_ _1\"></span>cha de adquisi<span class=\"_ _1\"></span>ci\u00f3n de la influencia <span class=\"_ _1\"></span>significativa. La diferen<span class=\"_ _1\"></span>cia en<span class=\"_ _1\"></span>tre el val<span class=\"_ _6\"></span>or neto contabl<span class=\"_ _1\"></span>e de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>participaci<span class=\"_ _1\"></span>\u00f3n en <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cuentas ind<span class=\"_ _1\"></span>ividuales y el importe mencionad<span class=\"_ _1\"></span>o en el p\u00e1rrafo anterior constituye un <span class=\"_ _1\"></span>fondo de comercio que <span class=\"_ _1\"></span>se recoge <span class=\"_ _8\"> </span>en <span class=\"_ _13\"> </span>la <span class=\"_ _9\"> </span>partida<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>\u201cInversiones <span class=\"_ _8\"> </span>en <span class=\"_ _13\"> </span>asociadas\u201d<span class=\"_ _1\"></span>. <span class=\"_ _9\"> </span>En <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>caso <span class=\"_ _9\"> </span>excepcional <span class=\"_ _8\"> </span>de <span class=\"_ _13\"> </span>que <span class=\"_ _9\"> </span><span class=\"ff4\">la </span>diferencia  entre  el <span class=\"_ _d\"> </span>importe  al  que  la <span class=\"_ _d\"> </span>inversi\u00f3n  est\u00e9  contabilizada  en  las <span class=\"_ _d\"> </span>cuentas individual<span class=\"_ _1\"></span>es <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>parte <span class=\"_ _f\"> </span>proporcional <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>valor <span class=\"_ _13\"> </span>razonable <span class=\"_ _13\"> </span>de <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>activos <span class=\"_ _f\"> </span>netos <span class=\"_ _13\"> </span>de <span class=\"_ _e\"> </span>la sociedad <span class=\"_ _2\"></span>fuese <span class=\"_ _11\"></span>nega<span class=\"_ _1\"></span>tiva, <span class=\"_ _2\"></span>dicha <span class=\"_ _11\"></span>difere<span class=\"_ _1\"></span>ncia <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>regi<span class=\"_ _1\"></span>stra <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>resultados <span class=\"_ _11\"></span>tras<span class=\"_ _1\"></span> haber <span class=\"_ _6\"></span>evaluado<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>nuevo <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>asignaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _6\"></span>valores <span class=\"_ _6\"></span>razonables <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _a\"></span>y <span class=\"_ _6\"></span>pasivos de la sociedad aso<span class=\"_ _1\"></span>ciada. En general, <span class=\"_ _0\"></span>salvo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el caso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>surja una <span class=\"_ _0\"></span>diferencia negativa en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>adquisici\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de influencia signi<span class=\"_ _1\"></span>ficativa, la inversi\u00f3n se<span class=\"_ _1\"></span> valora ini<span class=\"_ _1\"></span>cialmente por su cos<span class=\"_ _1\"></span>te. Los <span class=\"_ _d\"> </span>resultados <span class=\"_ _d\"> </span>generados <span class=\"_ _d\"> </span>por <span class=\"_ _5\"> </span>la <span class=\"_ _d\"> </span>sociedad <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>m\u00e9todo <span class=\"_ _5\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _d\"> </span>se reconocen desde la <span class=\"_ _1\"></span>fecha en que<span class=\"_ _1\"></span> se adquiere la i<span class=\"_ _1\"></span>nfluencia signifi<span class=\"_ _1\"></span>cativa. El <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>part<span class=\"_ _0\"></span>icipaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>se <span class=\"_ _1\"></span>modifica <span class=\"_ _6\"></span>(aumenta <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>disminuye) <span class=\"_ _6\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>proporci\u00f3n que co<span class=\"_ _1\"></span>rresponda a<span class=\"_ _1\"></span> las<span class=\"_ _1\"></span> soci<span class=\"_ _1\"></span>edades del <span class=\"_ _6\"></span>Grupo, por l<span class=\"_ _1\"></span>as va<span class=\"_ _1\"></span>riaciones <span class=\"_ _1\"></span>experim<span class=\"_ _1\"></span>entadas en <span class=\"_ _1\"></span>el<span class=\"_ _39\"> </span>patrimonio <span class=\"_ _6\"></span>neto <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>sociedad <span class=\"_ _a\"></span>part<span class=\"_ _0\"></span>icipada <span class=\"_ _a\"></span>desde <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>valoraci\u00f3n <span class=\"_ _6\"></span>inicial<span class=\"_ _1\"></span>, <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>vez <span class=\"_ _6\"></span>eliminada la <span class=\"_ _13\"> </span>proporci\u00f3n <span class=\"_ _f\"> </span>de <span class=\"_ _13\"> </span>resultados <span class=\"_ _13\"> </span>no <span class=\"_ _f\"> </span>realizados <span class=\"_ _13\"> </span>generados <span class=\"_ _13\"> </span>en <span class=\"_ _f\"> </span>transacciones<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>entre <span class=\"_ _f\"> </span>dicha sociedad y las soci<span class=\"_ _1\"></span>edades del <span class=\"_ _1\"></span>Grupo. El <span class=\"_ _9\"> </span>mayor <span class=\"_ _13\"> </span>valor <span class=\"_ _13\"> </span>atribuido <span class=\"_ _9\"></span>a <span class=\"_ _13\"> </span>la <span class=\"_ _9\"> </span>participaci\u00f3n <span class=\"_ _13\"> </span>como <span class=\"_ _9\"> </span>consecuencia <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>aplicaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>del m\u00e9todo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reduce <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>ejercicios <span class=\"_ _0\"></span>posteriores,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>cargo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>resultados consolidados <span class=\"_ _2\"></span>o <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>partida <span class=\"_ _11\"></span>del <span class=\"_ _2\"></span>patrimonio <span class=\"_ _11\"></span>neto <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>corresponda <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>a <span class=\"_ _2\"></span>medida <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>se deprecien, <span class=\"_ _e\"> </span>causen <span class=\"_ _f\"> </span>baja <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>enajenen <span class=\"_ _f\"> </span>a  te<span class=\"_ _1\"></span>rceros <span class=\"_ _f\"> </span>los <span class=\"_ _e\"> </span>correspondientes <span class=\"_ _f\"> </span>elementos patrimoniales. <span class=\"_ _6\"></span>Del mi<span class=\"_ _1\"></span>smo <span class=\"_ _6\"></span>modo, pro<span class=\"_ _1\"></span>cede <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>carg<span class=\"_ _1\"></span>o a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>resultados<span class=\"_ _1\"></span> consol<span class=\"_ _1\"></span>idados <span class=\"_ _1\"></span>cuando <span class=\"_ _6\"></span>se producen <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _11\"></span>por <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>valor <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>ele<span class=\"_ _1\"></span>mentos <span class=\"_ _11\"></span>pa<span class=\"_ _1\"></span>trimonial<span class=\"_ _1\"></span>es <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>sociedad<span class=\"_ _1\"></span> participada, con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>l\u00edmite<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>plusval\u00eda asignada a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>mismos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la fecha de <span class=\"_ _0\"></span>primera puesta en equival<span class=\"_ _1\"></span>encia. Las  variaciones<span class=\"_ _1\"></span>  en  el <span class=\"_ _e\"> </span>valor  de  la<span class=\"_ _1\"></span>  participaci<span class=\"_ _1\"></span>\u00f3n  correspondi<span class=\"_ _1\"></span>entes  a <span class=\"_ _e\"> </span>resultados  del<span class=\"_ _1\"></span> ejercicio de la participada forman parte<span class=\"_ _1\"></span> de los resultados consolidados, figurando en la partida <span class=\"_ _1\"></span>\u201cParticipa<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _6\"></span>beneficios <span class=\"_ _1\"></span>(p\u00e9rdidas) <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>sociedades <span class=\"_ _1\"></span>puestas <span class=\"_ _6\"></span>en e<span class=\"_ _1\"></span>quivalenci<span class=\"_ _1\"></span>a<span class=\"lsc\">\u201d. </span>No <span class=\"_ _11\"></span>obstante, <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>sociedad <span class=\"_ _11\"></span>asociada <span class=\"_ _11\"></span>incurre <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>p\u00e9rdidas<span class=\"_ _1\"></span>, <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>reducci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>cuenta representativa <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>inversi\u00f3n <span class=\"_ _d\"> </span>tendr\u00e1 <span class=\"_ _5\"> </span>como <span class=\"_ _d\"> </span>l\u00edmite <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>propio <span class=\"_ _d\"> </span>valor <span class=\"_ _5\"> </span>contable  de <span class=\"_ _5\"> </span>la participaci\u00f3n.<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>Si <span class=\"_ _b\"> </span>la <span class=\"_ _5\"> </span>participaci\u00f3n <span class=\"_ _b\"> </span>hubiera<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>quedado <span class=\"_ _5\"> </span>r<span class=\"_ _0\"></span>educi<span class=\"_ _1\"></span>da <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>cero,<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>las <span class=\"_ _b\"> </span>p\u00e9rdida<span class=\"_ _1\"></span>s adicionales, y <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>correspondi<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>pasivo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocer\u00e1n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>medida <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>haya incurrido <span class=\"_ _0\"></span>en obligaciones legales, <span class=\"_ _0\"></span>contractuales,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>impl\u00edcitas o <span class=\"_ _0\"></span>t\u00e1citas, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>bien si <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo hubiera efectuado<span class=\"_ _1\"></span> pagos en no<span class=\"_ _1\"></span>mbre de la socied<span class=\"_ _6\"></span>ad participada. Las variaciones <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>participaci\u00f3n correspondien<span class=\"_ _1\"></span>tes a <span class=\"_ _0\"></span>otras <span class=\"_ _0\"></span>variaci<span class=\"_ _1\"></span>ones <span class=\"_ _0\"></span>en el <span class=\"_ _7\"></span>patrimonio <span class=\"_ _0\"></span>neto <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>muestran <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>correspondi<span class=\"_ _1\"></span>entes <span class=\"_ _7\"></span>ep\u00edgrafes <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>patrimonio <span class=\"_ _7\"></span>neto conforme a su<span class=\"_ _1\"></span> naturaleza. La <span class=\"_ _7\"></span><span class=\"ls0\">homogeneizaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>valorativa <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>temporal <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>aplica <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>inversiones <span class=\"_ _0\"></span>asociadas <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la </span>misma forma<span class=\"_ _1\"></span> que para las socied<span class=\"_ _1\"></span>ades dependi<span class=\"_ _1\"></span>entes. c)    Negocio con<span class=\"_ _1\"></span>junto  Control <span class=\"_ _11\"></span>conjun<span class=\"_ _1\"></span>to <span class=\"_ _11\"></span>es <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>reparto <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>cont<span class=\"_ _1\"></span>rol <span class=\"_ _11\"></span>contractualmen<span class=\"_ _1\"></span>te <span class=\"_ _11\"></span>decidi<span class=\"_ _1\"></span>do, <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>existe <span class=\"_ _2\"></span>solo cuando <span class=\"_ _9\"></span>las <span class=\"_ _9\"> </span>decisiones <span class=\"_ _8\"></span>sobre <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>actividades <span class=\"_ _9\"></span>relevantes<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>requieren <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>consentimiento<span class=\"_ _1\"></span> un\u00e1nime de las partes q<span class=\"_ _1\"></span>ue comparten el control. Cua<span class=\"_ _1\"></span>ndo una sociedad del<span class=\"_ _1\"></span> Grupo lleva a cabo <span class=\"_ _6\"></span>sus activi<span class=\"_ _1\"></span>dades en<span class=\"_ _1\"></span> el <span class=\"_ _6\"></span>marco de <span class=\"_ _1\"></span>operaciones <span class=\"_ _6\"></span>conjuntas, el<span class=\"_ _1\"></span> Grup<span class=\"_ _1\"></span>o c<span class=\"_ _1\"></span>omo operado<span class=\"_ _6\"></span>r conjunto reconocer\u00e1<span class=\"_ _1\"></span> en rel<span class=\"_ _1\"></span>aci\u00f3n con su participac<span class=\"_ _1\"></span>i\u00f3n en una ope<span class=\"_ _1\"></span>raci\u00f3n conjunta: - <span class=\"_ _20\"> </span>sus <span class=\"_ _17\"> </span>activos <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>pasivos,<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>incluyendo <span class=\"_ _17\"> </span>su <span class=\"_ _17\"> </span>participaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>activos <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>pasivos mantenidos conjun<span class=\"_ _1\"></span>tamente; - <span class=\"_ _20\"> </span>su participaci\u00f3n<span class=\"_ _1\"></span> en los ingresos y gas<span class=\"_ _1\"></span>tos que real<span class=\"_ _1\"></span>iza la operaci\u00f3n con<span class=\"_ _1\"></span>junta. A <span class=\"ls0\">cierre de los ejerci<span class=\"_ _1\"></span>cios 2024 y 2023 el <span class=\"_ _1\"></span>Grupo no ten\u00eda negoci<span class=\"_ _1\"></span>os con<span class=\"_ _1\"></span>juntos<span class=\"_ _39\"> </span></span>2.4 <span class=\"_ _12\"> </span>Variaciones en el pe<span class=\"_ _1\"></span>r\u00edmetro de consol<span class=\"_ _1\"></span>idaci\u00f3n Durante <span class=\"_ _e\"> </span>el  e<span class=\"_ _1\"></span>jercicio <span class=\"_ _e\"> </span>2024  se <span class=\"_ _e\"> </span>han <span class=\"_ _e\"> </span>producido <span class=\"_ _e\"> </span>los  si<span class=\"_ _1\"></span>guientes <span class=\"_ _e\"> </span>cambios<span class=\"_ _1\"></span>  e<span class=\"_ _1\"></span>n  el <span class=\"_ _e\"> </span>per\u00edme<span class=\"_ _1\"></span>tro  de<span class=\"_ _1\"></span> consolidaci\u00f3n<span class=\"_ _1\"></span>: \u2022<span class=\"ff4\"> <span class=\"_ _c\"> </span><span class=\"fs4\">Se ha<span class=\"_ _6\"></span> disuelto la<span class=\"_ _6\"></span> sociedad <span class=\"_ _1\"></span>OOO Talgo<span class=\"_ _1\"></span>, de<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> cu\u00e1l <span class=\"_ _6\"></span>la sociedad <span class=\"_ _1\"></span>dominante<span class=\"_ _1\"></span> partici<span class=\"_ _1\"></span>paba <span class=\"_ _1\"></span>en </span></span>un 10<span class=\"_ _1\"></span>0% <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>tr<span class=\"_ _0\"></span>av\u00e9s<span class=\"_ _1\"></span> de<span class=\"_ _6\"></span> sus <span class=\"_ _6\"></span>filial<span class=\"ls7\">es</span> Patentes <span class=\"_ _6\"></span>Talgo, S<span class=\"_ _6\"></span>.<span class=\"_ _0\"></span>L.U<span class=\"lse\">. </span>y <span class=\"_ _6\"></span>Talgo <span class=\"_ _1\"></span>Kazajst\u00e1n,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>S.L.U. N<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>ha habido ning\u00fan impacto<span class=\"_ _1\"></span> en la cuenta<span class=\"_ _1\"></span> de resultados f<span class=\"_ _1\"></span>ruto de esta di<span class=\"_ _1\"></span>soluci\u00f3n. <span class=\"fs0\"> </span>Durante <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>ejercicio <span class=\"_ _17\"> </span>2023 <span class=\"_ _17\"> </span>se <span class=\"_ _17\"> </span>produjeron <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>siguientes <span class=\"_ _17\"> </span>cambios <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>per\u00edmetro <span class=\"_ _16\"> </span>de<span class=\"_ _1\"></span> consolidaci\u00f3n<span class=\"_ _1\"></span>: \u2022<span class=\"ff4\"> <span class=\"_ _12\"> </span>La <span class=\"_ _11\"></span>socied<span class=\"_ _1\"></span>ad <span class=\"_ _11\"></span>Talgo <span class=\"_ _2\"></span>UK, <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _11\"></span>domin<span class=\"_ _1\"></span>ante <span class=\"_ _11\"></span>partici<span class=\"_ _1\"></span>paba <span class=\"_ _11\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>100%<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> </span>manera <span class=\"_ _2\"></span>indirecta <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>trav\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>su <span class=\"_ _7\"></span>filial <span class=\"_ _2\"></span>Patentes <span class=\"_ _2\"></span>Talgo, <span class=\"_ _2\"></span>S.L.U., <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>disolvi\u00f3,<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>eniendo<span class=\"_ _1\"></span> impacto en la cuen<span class=\"_ _1\"></span>ta de resultados<span class=\"_ _1\"></span>. \u2022<span class=\"ff4\"> <span class=\"_ _12\"> </span>Se cre\u00f3 <span class=\"_ _1\"></span>la sociedad <span class=\"_ _1\"></span>Talg<span class=\"_ _1\"></span>o Denmark <span class=\"_ _1\"></span>APS, en <span class=\"_ _1\"></span>la q<span class=\"_ _1\"></span>ue la soci<span class=\"_ _1\"></span>edad dominant<span class=\"_ _1\"></span>e, a <span class=\"_ _1\"></span>trav\u00e9s de<span class=\"_ _1\"></span> </span>su <span class=\"_ _2\"></span>filial <span class=\"_ _2\"></span>Patentes <span class=\"_ _2\"></span>Talgo, <span class=\"_ _2\"></span>S.L.U., <span class=\"_ _2\"></span>ostenta <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>100%<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>participaci\u00f3n, <span class=\"_ _2\"></span>habiendo <span class=\"_ _2\"></span>sido <span class=\"_ _2\"></span>la inversi\u00f3n de la misma <span class=\"_ _0\"></span>de 5 miles de euros, estando totalmente desembolsada al cierre del ejercicio 2023.<span class=\"_ _1\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _c\"> </span><span class=\"fs4\">La Sociedad<span class=\"_ _1\"></span> dominante, a trav\u00e9s de su fi<span class=\"_ _1\"></span>lial Patentes Talgo, S<span class=\"_ _1\"></span>.L.U. adquiri\u00f3 un total de </span></span>29.250 <span class=\"_ _7\"></span>acciones <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>sociedad <span class=\"_ _7\"></span>Motion <span class=\"_ _2\"></span>Rail, <span class=\"_ _7\"></span>S.A., <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>1 <span class=\"_ _2\"></span>euro. <span class=\"_ _0\"></span>A <span class=\"_ _2\"></span>trav\u00e9s <span class=\"_ _7\"></span>de dicha  inversi\u00f3n, <span class=\"_ _d\"> </span>Talgo,  S.A. <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>manera <span class=\"_ _d\"> </span>indirecta  pasa <span class=\"_ _d\"> </span>a  tener <span class=\"_ _d\"> </span>un  porcentaje <span class=\"_ _d\"> </span>de participaci\u00f3n del 95<span class=\"_ _1\"></span>%, consi<span class=\"_ _1\"></span>der\u00e1ndose a partir de<span class=\"_ _1\"></span> ese momen<span class=\"_ _1\"></span>to empresa d<span class=\"_ _1\"></span>el grupo. La compra de <span class=\"_ _0\"></span>estas acciones supuso <span class=\"_ _0\"></span>una diferencia negativa de consolidaci\u00f3n de <span class=\"_ _0\"></span>6 miles de <span class=\"_ _7\"></span>euros, <span class=\"_ _0\"></span>habiendo <span class=\"_ _0\"></span>sido <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _0\"></span>satisfecho <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>misma <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>1 <span class=\"_ _0\"></span>euro, <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>proporci\u00f3n<span class=\"_ _6\"></span> de <span class=\"_ _6\"></span>los <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>ondos <span class=\"_ _a\"></span>propios <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _a\"></span>que <span class=\"_ _6\"></span>hac<span class=\"lsf\">\u00eda</span> <span class=\"_ _6\"></span>referenci<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>6 <span class=\"_ _a\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros. <span class=\"_ _a\"></span>Durante <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio 2023, <span class=\"_ _17\"> </span>es<span class=\"_ _1\"></span>ta <span class=\"_ _17\"> </span>sociedad <span class=\"_ _5\"> </span>pas\u00f3 <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>consoli<span class=\"_ _1\"></span>darse <span class=\"_ _b\"> </span>por <span class=\"_ _17\"> </span>el <span class=\"_ _b\"> </span>m\u00e9todo <span class=\"_ _b\"> </span>de <span class=\"_ _17\"> </span>integraci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _17\"> </span>global<span class=\"_ _1\"></span>, habi\u00e9ndose <span class=\"_ _10\"> </span>consolidado <span class=\"_ _10\"> </span>hasta <span class=\"_ _10\"> </span>ese <span class=\"_ _21\"> </span>momento <span class=\"_ _10\"> </span>por <span class=\"_ _10\"> </span>el <span class=\"_ _21\"> </span>m\u00e9todo <span class=\"_ _10\"> </span>de <span class=\"_ _21\"> </span>la <span class=\"_ _10\"> </span>puesta <span class=\"_ _10\"> </span>en equivalenci<span class=\"_ _1\"></span>a.<span class=\"fs0\"> </span>2.5 <span class=\"_ _12\"> </span>Transacciones en <span class=\"_ _1\"></span>moneda extranje<span class=\"_ _1\"></span>ra  <span class=\"_ _1d\"> </span><span class=\"ls7\">a)</span> <span class=\"_ _1c\"> </span>Moneda funcional<span class=\"_ _1\"></span> y de presentaci\u00f3n<span class=\"_ _1\"></span>  <span class=\"_ _1d\"> </span>Las <span class=\"_ _8\"></span>partidas <span class=\"_ _8\"></span>incluidas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>estados <span class=\"_ _9\"> </span>financieros <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cada <span class=\"_ _9\"></span>una <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _9\"></span>entidades <span class=\"_ _11\"></span>del Grupo <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>valoran <span class=\"_ _1\"></span>utili<span class=\"_ _1\"></span>zando <span class=\"_ _1\"></span>la moned<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>entorno <span class=\"_ _6\"></span>econ\u00f3mico <span class=\"_ _1\"></span>principal <span class=\"_ _1\"></span>en <span class=\"_ _6\"></span>el que <span class=\"_ _1\"></span>opera<span class=\"_ _1\"></span> la <span class=\"_ _6\"></span>entidad <span class=\"_ _a\"></span>(moneda <span class=\"_ _6\"></span>funcional). <span class=\"_ _6\"></span>Las <span class=\"_ _a\"></span>cuentas <span class=\"_ _6\"></span>anual<span class=\"_ _1\"></span>es <span class=\"_ _6\"></span>consolidadas <span class=\"_ _a\"></span>se <span class=\"_ _6\"></span>presentan <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>miles de <span class=\"_ _2\"></span>euros, <span class=\"_ _2\"></span>salvo <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>indique <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>contrario, <span class=\"_ _11\"></span>siendo<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>moneda <span class=\"_ _2\"></span>funcional <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> presentaci\u00f3n de la Soci<span class=\"_ _1\"></span>edad dominante<span class=\"_ _1\"></span>.  b)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Transacciones y saldo<span class=\"_ _1\"></span>s </span> <span class=\"_ _1d\"> </span>Las <span class=\"_ _6\"></span>transacciones <span class=\"_ _6\"></span>en <span class=\"_ _1\"></span>moneda <span class=\"_ _6\"></span>extranjera <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>convierten <span class=\"_ _6\"></span>a l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>moneda <span class=\"_ _1\"></span>funcional<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>utilizando los <span class=\"_ _e\"> </span>tipos  de<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>cambio <span class=\"_ _e\"> </span>vigentes <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>las  fe<span class=\"_ _1\"></span>chas <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>transacciones. <span class=\"_ _e\"> </span>Las <span class=\"_ _e\"> </span>p\u00e9rdidas <span class=\"_ _e\"> </span>y ganancias en moneda extranjera que r<span class=\"_ _0\"></span>esultan de la liquidaci<span class=\"_ _1\"></span>\u00f3n de <span class=\"_ _0\"></span>estas transacciones y <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>conversi\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>tipos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambio de <span class=\"_ _7\"></span>cierre de <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>activos y <span class=\"_ _7\"></span>pasivos m<span class=\"_ _0\"></span>onetarios<span class=\"_ _6\"></span> denominados en moned<span class=\"_ _1\"></span>a extranjera se reconocen en la cuenta de resultados, excepto<span class=\"_ _1\"></span> si  se  difieren  en  otro  resultado  global  como  las  coberturas<span class=\"_ _1\"></span>  de  flujos  de  efectivo cualificadas y las<span class=\"_ _1\"></span> coberturas de<span class=\"_ _1\"></span> inversiones neta<span class=\"_ _1\"></span>s cualificadas. <div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y198 ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1d\"> </span>Las <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>gananci<span class=\"_ _1\"></span>as <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>diferencias <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>cambio <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>elativas <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>recu<span class=\"_ _1\"></span>rsos <span class=\"_ _11\"></span>ajenos <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>a<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x81 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">efectivo <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>equivalente<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>al <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>presentan <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>resultados <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>l\u00ednea </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x81 ha y19a ff7 fs4 fc0 sc0 ls0 ws0\">de \u201cingresos fina<span class=\"_ _1\"></span>ncieros\u201d o \u201ccostes <span class=\"_ _1\"></span>financieros\u201d. <span class=\"ff4\"> </span></div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y19c ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1d\"> </span>c) <span class=\"_ _4\"> </span>Entidades del <span class=\"_ _1\"></span>Grupo </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y19d ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1d\"> </span>Los <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>situaci\u00f3n <span class=\"_ _7\"></span>financiera <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>todas <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>entidades <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>(ninguna <span class=\"_ _7\"></span>de </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x81 ha y19e ff4 fs4 fc0 sc0 ls0 ws0\">las <span class=\"_ _6\"></span>cuales tiene <span class=\"_ _6\"></span>la <span class=\"_ _1\"></span>moneda <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>una <span class=\"_ _6\"></span>econom\u00eda hi<span class=\"_ _1\"></span>perinflacion<span class=\"_ _1\"></span>aria) <span class=\"_ _1\"></span>que <span class=\"_ _6\"></span>tienen <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>moneda </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x81 ha y19f ff4 fs4 fc0 sc0 ls0 ws0\">funcional <span class=\"_ _e\"> </span>diferente  de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>moneda  de <span class=\"_ _e\"> </span>presentaci\u00f3n<span class=\"_ _1\"></span>  se <span class=\"_ _e\"> </span>convierten  a<span class=\"_ _1\"></span>  l<span class=\"_ _1\"></span>a  moneda <span class=\"_ _e\"> </span>de </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x81 ha y1a0 ff4 fs4 fc0 sc0 ls0 ws0\">presentaci\u00f3n como<span class=\"_ _1\"></span> sigue: </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x81 ha y2d9 ff8 fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _22\"> </span>Los <span class=\"_ _d\"> </span>activos <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>pasivos <span class=\"_ _d\"> </span>de <span class=\"_ _5\"> </span>cada <span class=\"_ _d\"> </span>estado <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>situaci\u00f3n <span class=\"_ _d\"> </span>financiera <span class=\"_ _d\"> </span>presentado, <span class=\"_ _d\"> </span>se<span class=\"_ _1\"></span> </span></div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x88 ha y2da ff4 fs4 fc0 sc0 ls0 ws0\">convierten al tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio de cierre en <span class=\"_ _0\"></span>la f<span class=\"_ _0\"></span>ech<span class=\"_ _1\"></span>a del <span class=\"_ _0\"></span>estado de <span class=\"_ _0\"></span>situaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>financiera<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x88 ha y2db ff4 fs4 fc0 sc0 ls0 ws0\">y los fondos propi<span class=\"_ _1\"></span>os al coste his<span class=\"_ _1\"></span>t\u00f3rico; </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x81 ha y2dd ff8 fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _22\"> </span>Los <span class=\"_ _11\"></span>ingresos <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>gas<span class=\"_ _1\"></span>tos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>cada <span class=\"_ _11\"></span>cuenta <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>resultados <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>convierten <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _11\"></span>tipos <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> </span></div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x88 ha y2de ff4 fs4 fc0 sc0 ls0 ws0\">cambio <span class=\"_ _9\"> </span>medios <span class=\"_ _13\"> </span>del <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>a <span class=\"_ _9\"> </span>menos <span class=\"_ _13\"> </span>que <span class=\"_ _9\"> </span>esta <span class=\"_ _9\"> </span>media <span class=\"_ _13\"> </span>no <span class=\"_ _9\"> </span>sea <span class=\"_ _13\"> </span>una <span class=\"_ _9\"> </span>aproximaci\u00f3n </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x88 ha y2df ff4 fs4 fc0 sc0 ls0 ws0\">razonable <span class=\"_ _a\"></span>del <span class=\"_ _6\"></span>efecto <span class=\"_ _a\"></span>acumulativo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>ipos <span class=\"_ _a\"></span>existentes <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _a\"></span>fechas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>ransa<span class=\"_ _1\"></span>cci\u00f3n, </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x88 ha y2e0 ff4 fs4 fc0 sc0 ls0 ws0\">en cuyo<span class=\"_ _1\"></span> caso <span class=\"_ _1\"></span>los ingreso<span class=\"_ _1\"></span>s y <span class=\"_ _1\"></span>gastos se<span class=\"_ _1\"></span> convier<span class=\"_ _1\"></span>ten <span class=\"_ _1\"></span>en la <span class=\"_ _1\"></span>fecha de<span class=\"_ _1\"></span> las <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ransa<span class=\"_ _1\"></span>cciones; y </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x81 ha y2e2 ff8 fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _22\"> </span>Todas las diferenci<span class=\"_ _1\"></span>as de cambio re<span class=\"_ _1\"></span>sultantes se<span class=\"_ _1\"></span> reconocen en resultados.</span><span class=\"ff4\"><span class=\"_ _1\"></span> </span></div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y2e4 ff4 fs4 fc0 sc0 ls0 ws0\">2.6 <span class=\"_ _12\"> </span>Inmovilizado mate<span class=\"_ _1\"></span>rial </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y2e6 ff4 fs4 fc0 sc0 ls0 ws0\">Los elementos<span class=\"_ _1\"></span> del inmov<span class=\"_ _1\"></span>ilizado mate<span class=\"_ _1\"></span>rial se recon<span class=\"_ _1\"></span>ocen por su p<span class=\"_ _1\"></span>recio de ad<span class=\"_ _1\"></span>quisici\u00f3n menos<span class=\"_ _1\"></span> la </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y2e7 ff4 fs4 fc0 sc0 ls0 ws0\">amortizaci\u00f3n <span class=\"_ _0\"></span>acumulada <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>acumulado<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _7\"></span>reconocidas.<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y2e8 ff4 fs4 fc0 sc0 ls0 ws0\">El coste del inmovi<span class=\"_ _1\"></span>lizado material<span class=\"_ _1\"></span> incluye los gast<span class=\"_ _1\"></span>os directamente a<span class=\"_ _1\"></span>tribuibles a la adquisici\u00f3n </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y2e9 ff4 fs4 fc0 sc0 ls0 ws0\">de los elementos.<span class=\"_ _1\"></span>  </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y2eb ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _9\"> </span>trabajos <span class=\"_ _8\"></span>realizados <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>inmovilizado <span class=\"_ _9\"></span>material <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>reflejan <span class=\"_ _8\"></span>al <span class=\"_ _9\"> </span>coste <span class=\"_ _9\"> </span>acumulado <span class=\"_ _9\"></span>que </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y2ec ff4 fs4 fc0 sc0 ls0 ws0\">resulta <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>a\u00f1adir <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>externos <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>internos, <span class=\"_ _0\"></span>determinados <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>funci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>los </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y2ed ff4 fs4 fc0 sc0 ls0 ws0\">consumos <span class=\"_ _0\"></span>propios <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>materiales <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>almac\u00e9n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>producci\u00f3n, <span class=\"_ _0\"></span>aplic<span class=\"_ _0\"></span>ados <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>la </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y231 ff4 fs4 fc0 sc0 ls0 ws0\">base <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>tasas <span class=\"_ _6\"></span>horarias <span class=\"_ _a\"></span>iguales <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _a\"></span>usadas <span class=\"_ _6\"></span>para <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>valoraci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>proyectos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>fabricaci\u00f3n. </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y2ef ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _23\"> </span>costes <span class=\"_ _23\"> </span>posteriore<span class=\"_ _1\"></span>s <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>ampli<span class=\"_ _1\"></span>aci\u00f3n, <span class=\"_ _23\"> </span>modernizaci\u00f3n<span class=\"_ _1\"></span>, <span class=\"_ _23\"> </span>mejora <span class=\"_ _23\"> </span>o <span class=\"_ _22\"> </span>de <span class=\"_ _23\"> </span>reparaci\u00f3n <span class=\"_ _23\"> </span>y </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y2f0 ff4 fs4 fc0 sc0 ls0 ws0\">mantenimiento se <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe en <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se reconocen <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>activo </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y2f1 ff4 fs4 fc0 sc0 ls0 ws0\">separado, <span class=\"_ _f\"> </span>seg\u00fan <span class=\"_ _e\"> </span>corresponda, <span class=\"_ _f\"> </span>s\u00f3lo <span class=\"_ _e\"> </span>cuando <span class=\"_ _f\"> </span>es <span class=\"_ _e\"> </span>probable <span class=\"_ _e\"> </span>que <span class=\"_ _f\"> </span>los <span class=\"_ _e\"> </span>beneficios <span class=\"_ _f\"> </span>econ\u00f3micos </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y2f2 ff4 fs4 fc0 sc0 ls0 ws0\">futuros <span class=\"_ _2\"></span>asociados <span class=\"_ _2\"></span>con <span class=\"_ _11\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _11\"></span>elementos<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>vayan <span class=\"_ _11\"></span>a <span class=\"_ _2\"></span>fluir <span class=\"_ _2\"></span>al <span class=\"_ _11\"></span>Grupo <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>coste <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>elemento <span class=\"_ _11\"></span>pueda<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y2f3 ff4 fs4 fc0 sc0 ls0 ws0\">determinarse<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>forma <span class=\"_ _13\"> </span>fiable. <span class=\"_ _e\"> </span>El <span class=\"_ _f\"> </span>importe <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>libros <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>parte <span class=\"_ _f\"> </span>sustituida <span class=\"_ _f\"> </span>se <span class=\"_ _f\"> </span>da <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>baja </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y2f4 ff4 fs4 fc0 sc0 ls0 ws0\">contablemente.<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>El <span class=\"_ _d\"> </span>resto  de <span class=\"_ _d\"> </span>reparaciones <span class=\"_ _d\"> </span>y  m<span class=\"_ _0\"></span>antenimi<span class=\"_ _1\"></span>ento  se <span class=\"_ _5\"> </span>cargan  en <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>cuenta  de </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 h9 y2f5 ff4 fs4 fc0 sc0 ls0 ws0\">resultados duran<span class=\"_ _1\"></span>te el ejercici<span class=\"_ _1\"></span>o financiero en que<span class=\"_ _1\"></span> se incurre en ell<span class=\"_ _1\"></span>os.<span class=\"ff3\"> </span></div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y2f7 ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _0\"></span>terrenos <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>amortizan. La <span class=\"_ _0\"></span>amortizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>otros <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>calcula <span class=\"_ _0\"></span>sistem\u00e1tica<span class=\"_ _1\"></span>mente </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y2f8 ff4 fs4 fc0 sc0 ls0 ws0\">usando <span class=\"_ _0\"></span>el m<span class=\"_ _0\"></span>\u00e9todo<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>lineal para <span class=\"_ _7\"></span>asignar<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>sus <span class=\"_ _0\"></span>costes hasta <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe de <span class=\"_ _0\"></span>sus <span class=\"_ _0\"></span>valores <span class=\"_ _0\"></span>residuales,<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y2f9 ff4 fs4 fc0 sc0 ls0 ws0\">durante sus vidas \u00fatiles estimadas<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span>Cada parte de un elemento de inmovilizado material que<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y2fa ff4 fs4 fc0 sc0 ls0 ws0\">tenga <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>coste <span class=\"_ _11\"></span>significativo <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>relaci\u00f3n <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>cost<span class=\"_ _1\"></span>e <span class=\"_ _11\"></span>total <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>elemento <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>amortiza <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>forma </div></div><div class=\"c w41 h3e gs1f\"><div class=\"t m0 x38 ha y2fb ff4 fs4 fc0 sc0 ls0 ws0\">independien<span class=\"_ _1\"></span>te. Las vidas \u00fatiles es<span class=\"_ _1\"></span>timadas son: </div></div><div class=\"gs21\"><table class=\"s w1ff he3\" id=\"_2c4e2fd9-697b-47d9-b90c-8df9e3b02c2d\"><tr><td></td><td class=\"c x243 yb5c w5a h5b\"><div class=\"t m0 x65 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">A\u00f1os<span class=\"ff4\"> </span></div></td><td></td><td class=\"c x244 yb5c w5a h5b\"><div class=\"t m0 x46 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">%<span class=\"ff4\"> </span></div></td></tr><tr><td class=\"c x225 yb5d w59 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls10 ws0\">   <span class=\"ls0\">Construcciones </span></div></td><td class=\"c x243 yb5d w5a h5b\"><div class=\"t m0 x17 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">50 <span class=\"ls0\">- </span>33<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x244 yb5d w5a h5b\"><div class=\"t m0 x49 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2 <span class=\"ls0\">- 3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yb5e w59 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls10 ws0\">   <span class=\"ls0\">Maquinaria </span></div></td><td class=\"c x243 yb5e w5a h5b\"><div class=\"t m0 x58 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">8 </div></td><td></td><td class=\"c x244 yb5e w5a h5b\"><div class=\"t m0 x49 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">12,5 </div></td></tr><tr><td class=\"c x225 yb5f w59 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls10 ws0\">   <span class=\"ls0\">Otras instalaciones, Utillaje y Mobiliario </span></div></td><td class=\"c x243 yb5f w5a h5a\"><div class=\"t m0 x2f hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">3 <span class=\"ls0\">- </span>14<span class=\"ls0\"> </span></div></td><td class=\"c x245 yb61 w200 he4\"><div class=\"t m0 x231 hb yb60 ff4 fs5 fc0 sc0 ls0 ws0\">33,3 -<span class=\"_ _39\"> </span></div></td><td class=\"c x246 yb61 w201 he4\"><div class=\"t m0 x231 hb yb60 ff4 fs5 fc0 sc0 ls0 ws0\">7,14</div></td></tr><tr><td class=\"c x225 yb62 w59 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls10 ws0\">   <span class=\"ls0\">Otro inmovilizado material </span></div></td><td class=\"c x243 yb62 w5a h5b\"><div class=\"t m0 x2f hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">4 <span class=\"ls0\">- </span>12<span class=\"ls0\"> </span></div></td><td class=\"c x244 yb62 w5a h5b\" colspan=\"2\"><div class=\"t m0 x1a hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">25 <span class=\"ls0\">- 8,3</span><span class=\"ls0\"> </span></div></td></tr></table></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y304 ff4 fs4 fc0 sc0 ls0 ws0\">El valor residual y <span class=\"_ _0\"></span>la vida \u00fatil <span class=\"_ _0\"></span>de los activos <span class=\"_ _0\"></span>se revisan, y <span class=\"_ _0\"></span>ajustan si es <span class=\"_ _0\"></span>nec<span class=\"_ _1\"></span>esario, en <span class=\"_ _0\"></span>la fecha </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y305 ff4 fs4 fc0 sc0 ls0 ws0\">de cada estado<span class=\"_ _1\"></span> de situaci<span class=\"_ _1\"></span>\u00f3n financiera. </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y307 ff4 fs4 fc0 sc0 ls0 ws0\">Cuando <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>importe<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>libros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>activo <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>superior <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>estimado, <span class=\"_ _0\"></span>su </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y308 ff4 fs4 fc0 sc0 ls0 ws0\">importe en libros<span class=\"_ _1\"></span> se reduce de <span class=\"_ _1\"></span>forma inmediata<span class=\"_ _1\"></span> hasta su impo<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>te recupera<span class=\"_ _1\"></span>ble. </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y30a ff4 fs4 fc0 sc0 ls0 ws0\">Las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>ganancias <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>inmovil<span class=\"_ _1\"></span>izado <span class=\"_ _0\"></span>material <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>calculan <span class=\"_ _0\"></span>comparando <span class=\"_ _0\"></span>los </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y30b ff4 fs4 fc0 sc0 ls0 ws0\">ingresos ob<span class=\"_ _1\"></span>tenidos con <span class=\"_ _1\"></span>el i<span class=\"_ _1\"></span>mporte en l<span class=\"_ _1\"></span>ibros y <span class=\"_ _6\"></span>se reconocen en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cuenta de <span class=\"_ _6\"></span>resultados dentro<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y30c ff4 fs4 fc0 sc0 ls0 ws0\">del ep\u00edgrafe Result<span class=\"_ _1\"></span>ado de enajenaciones<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>del inmovi<span class=\"_ _1\"></span>lizado.  </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 h5e y30e ff9 fs4 fc0 sc0 ls0 ws0\">Derechos de uso<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y310 ff4 fs4 fc0 sc0 ls0 ws0\">Como consecuenci<span class=\"_ _1\"></span>a de la aplicaci<span class=\"_ _1\"></span>\u00f3n de la NIIF 16 el Grupo <span class=\"_ _1\"></span>registra para l<span class=\"_ _1\"></span>os arrendamientos<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y311 ff4 fs4 fc0 sc0 ls0 ws0\">que <span class=\"_ _6\"></span>cumplen <span class=\"_ _a\"></span>los <span class=\"_ _6\"></span>criterios <span class=\"_ _a\"></span>definidos <span class=\"_ _6\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>citada <span class=\"_ _6\"></span>norma <span class=\"_ _a\"></span>un <span class=\"_ _6\"></span>activo <span class=\"_ _a\"></span>por <span class=\"_ _6\"></span>derecho <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>uso <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>pasivo<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y312 ff4 fs4 fc0 sc0 ls0 ws0\">por el arrendami<span class=\"_ _1\"></span>ento correspondi<span class=\"_ _1\"></span>ente. </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y314 ff4 fs4 fc0 sc0 ls0 ws0\">Bajo <span class=\"_ _7\"></span>esta <span class=\"_ _7\"></span>norma, <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>arrendatarios<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>reconocen <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>activo <span class=\"_ _0\"></span>por <span class=\"_ _2\"></span>derecho<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>uso <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>pasivo<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>por </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y315 ff4 fs4 fc0 sc0 ls0 ws0\">arrendamiento  co<span class=\"_ _1\"></span>rrespo<span class=\"_ _1\"></span>ndiente.  El  de<span class=\"_ _1\"></span>recho  de<span class=\"_ _1\"></span>  uso  se <span class=\"_ _e\"> </span>depreciar\u00e1  en  funci<span class=\"_ _1\"></span>\u00f3n  del  pl<span class=\"_ _1\"></span>azo </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y316 ff4 fs4 fc0 sc0 ls0 ws0\">contractual o <span class=\"_ _0\"></span>en algunos <span class=\"_ _0\"></span>casos, en <span class=\"_ _0\"></span>su vida <span class=\"_ _0\"></span>\u00fatil econ\u00f3mica. <span class=\"_ _0\"></span>Por <span class=\"_ _0\"></span>su parte, el <span class=\"_ _0\"></span>pasivo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>financiero </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y317 ff4 fs4 fc0 sc0 ls0 ws0\">se <span class=\"_ _f\"> </span>mide <span class=\"_ _e\"> </span>en <span class=\"_ _f\"> </span>su <span class=\"_ _e\"> </span>reconoc<span class=\"_ _1\"></span>imiento <span class=\"_ _f\"> </span>inicial <span class=\"_ _f\"> </span>descontando <span class=\"_ _f\"> </span>a <span class=\"_ _e\"> </span>valor <span class=\"_ _f\"> </span>presente <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>pagos <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>renta </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha yb2 ff4 fs4 fc0 sc0 ls0 ws0\">m\u00ednimos <span class=\"_ _0\"></span>futuros de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>plazo, <span class=\"_ _0\"></span>utilizando <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>tasa <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>descuento<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>represente <span class=\"_ _0\"></span>el </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y318 ff4 fs4 fc0 sc0 ls0 ws0\">tipo <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>inter\u00e9s <span class=\"_ _0\"></span>impl\u00edcito <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>arrendamiento,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>o <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>\u00e9ste <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>pudiera <span class=\"_ _7\"></span>ser <span class=\"_ _7\"></span>determinado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>manera </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y319 ff4 fs4 fc0 sc0 ls0 ws0\">fiable, <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>inter\u00e9s <span class=\"_ _0\"></span>incremental <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>endeudamiento<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>arrendatario.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Posteriormente, <span class=\"_ _7\"></span>el </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y31a ff4 fs4 fc0 sc0 ls0 ws0\">pasivo devengar\u00e1<span class=\"_ _1\"></span> intereses hasta su<span class=\"_ _1\"></span> vencimient<span class=\"_ _1\"></span>o.  </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y31b ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>aplica <span class=\"_ _7\"></span>exenciones <span class=\"_ _7\"></span>para<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>r<span class=\"_ _0\"></span>econocer<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>pasivo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>m\u00e9todo </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha yba ff4 fs4 fc0 sc0 ls0 ws0\">descrito, para <span class=\"_ _0\"></span>los contratos de <span class=\"_ _0\"></span>arrendamiento<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>con un <span class=\"_ _0\"></span>plazo menor <span class=\"_ _0\"></span>a 12 <span class=\"_ _0\"></span>meses (siempre que </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y31c ff4 fs4 fc0 sc0 ls0 ws0\">no <span class=\"_ _7\"></span>contengan <span class=\"_ _7\"></span>opciones <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>compra<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>ni <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>r<span class=\"_ _0\"></span>enova<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>plazo) <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>aquellos <span class=\"_ _0\"></span>contratos <span class=\"_ _2\"></span>en </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y31d ff4 fs4 fc0 sc0 ls0 ws0\">los <span class=\"_ _f\"> </span>que <span class=\"_ _f\"> </span>la <span class=\"_ _13\"> </span>adquisici\u00f3n <span class=\"_ _13\"> </span>de <span class=\"_ _f\"> </span>un <span class=\"_ _f\"> </span>activo <span class=\"_ _f\"> </span>individual <span class=\"_ _13\"> </span>del <span class=\"_ _f\"> </span>contrato <span class=\"_ _f\"> </span>fuese <span class=\"_ _13\"> </span>menor<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>5 <span class=\"_ _f\"> </span>mil <span class=\"_ _f\"> </span>d\u00f3lares<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y31e ff4 fs4 fc0 sc0 ls0 ws0\">estadounidenses. Por <span class=\"_ _0\"></span>lo tanto, <span class=\"_ _7\"></span>los pagos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>dichos <span class=\"_ _0\"></span>arrenda<span class=\"_ _1\"></span>mientos siguen <span class=\"_ _0\"></span>reconoci\u00e9ndose<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y31f ff4 fs4 fc0 sc0 ls0 ws0\">como gastos dent<span class=\"_ _1\"></span>ro del resul<span class=\"_ _1\"></span>tado de explotaci\u00f3n <span class=\"_ _1\"></span>consolidado. </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y320 ff4 fs4 fc0 sc0 ls0 ws0\">2.7     Activos intangi<span class=\"_ _1\"></span>bles </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y322 ff4 fs4 fc0 sc0 ls0 ws0\">Los activo<span class=\"_ _1\"></span>s in<span class=\"_ _1\"></span>tangibles <span class=\"_ _6\"></span>se reconocen <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>adquisici\u00f3n <span class=\"_ _6\"></span>o de <span class=\"_ _1\"></span>producci\u00f3n, <span class=\"_ _1\"></span>cuando <span class=\"_ _1\"></span>se<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y323 ff4 fs4 fc0 sc0 ls0 ws0\">desarrollan <span class=\"_ _7\"></span>internamente<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>menos <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>amortizaci\u00f3n <span class=\"_ _0\"></span>acumulada <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _7\"></span>acumulado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y324 ff4 fs4 fc0 sc0 ls0 ws0\">p\u00e9rdidas por dete<span class=\"_ _1\"></span>rioro. </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y326 ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1d\"> </span><span class=\"ls7\">a)</span> <span class=\"_ _1c\"> </span>Aplicacion<span class=\"_ _1\"></span>es inform\u00e1ticas </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x38 ha y328 ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1d\"> </span>Las <span class=\"_ _e\"> </span>licencias <span class=\"_ _f\"> </span>para <span class=\"_ _e\"> </span>prog<span class=\"_ _1\"></span>ramas <span class=\"_ _e\"> </span>inform\u00e1<span class=\"_ _1\"></span>ticos <span class=\"_ _e\"> </span>adquirida<span class=\"_ _1\"></span>s <span class=\"_ _e\"> </span>a <span class=\"_ _f\"> </span>t<span class=\"_ _0\"></span>erceros <span class=\"_ _f\"> </span>se <span class=\"_ _e\"> </span>capitali<span class=\"_ _1\"></span>zan <span class=\"_ _e\"> </span>en </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x81 ha y329 ff4 fs4 fc0 sc0 ls0 ws0\">funci\u00f3n <span class=\"_ _6\"></span>de l<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>costes <span class=\"_ _6\"></span>incurridos <span class=\"_ _1\"></span>para <span class=\"_ _6\"></span>su <span class=\"_ _1\"></span>adquisici<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _6\"></span>para <span class=\"_ _1\"></span>poner<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _6\"></span>condiciones <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>uso<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x81 ha y32a ff4 fs4 fc0 sc0 ls0 ws0\">el  programa  espe<span class=\"_ _1\"></span>c\u00edfico  y <span class=\"_ _e\"> </span>se  valoran  a  su  coste  de<span class=\"_ _1\"></span>  adquisici<span class=\"_ _1\"></span>\u00f3n.  Estos  costes <span class=\"_ _e\"> </span>se </div></div><div class=\"c w41 h3e gs22\"><div class=\"t m0 x81 ha y32b ff4 fs4 fc0 sc0 ls0 ws0\">amortizan durante<span class=\"_ _1\"></span> sus vidas \u00fatiles es<span class=\"_ _1\"></span>timadas de<span class=\"_ _1\"></span> cuatro a\u00f1os.<span class=\"_ _39\"> </span> </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x81 ha y198 ff4 fs4 fc0 sc0 ls0 ws0\">b)      Gastos de de<span class=\"_ _1\"></span>sarrollo </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1d\"> </span>Los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>desar<span class=\"_ _1\"></span>rollo <span class=\"_ _2\"></span>directamente<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>at<span class=\"_ _1\"></span>ribuibles <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>dise\u00f1o <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>realizaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>proyecto </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x81 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">relacionados <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>tecnolog\u00edas <span class=\"_ _11\"></span>aplicadas <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>\u00e1mbito <span class=\"_ _11\"></span>ferroviario <span class=\"_ _11\"></span>que <span class=\"_ _8\"></span>sean <span class=\"_ _11\"></span>identificables, </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x81 ha y19c ff4 fs4 fc0 sc0 ls0 ws0\">\u00fanicos <span class=\"_ _9\"> </span>y <span class=\"_ _13\"> </span>susceptibles <span class=\"_ _13\"> </span>de <span class=\"_ _9\"> </span>ser <span class=\"_ _13\"> </span>controlados <span class=\"_ _9\"> </span>por <span class=\"_ _13\"> </span>el <span class=\"_ _9\"> </span>Grupo <span class=\"_ _13\"> </span>se <span class=\"_ _9\"> </span>r<span class=\"_ _0\"></span>econocen <span class=\"_ _9\"></span>como <span class=\"_ _9\"> </span>activos </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x81 ha y53 ff4 fs4 fc0 sc0 ls0 ws0\">intangibles, cuando<span class=\"_ _1\"></span> se cumplen las sigui<span class=\"_ _1\"></span>entes condi<span class=\"_ _1\"></span>ciones: </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x8d ha y19e ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _b\"> </span> <span class=\"_ _1d\"> </span><span class=\"ls11\">i)</span> <span class=\"_ _1f\"> </span>T\u00e9cnicamente, <span class=\"_ _8\"></span>es <span class=\"_ _11\"></span>posible <span class=\"_ _11\"></span>completar <span class=\"_ _11\"></span>la <span class=\"_ _8\"></span>producci\u00f3n <span class=\"_ _11\"></span>del <span class=\"_ _8\"></span>activo <span class=\"_ _11\"></span>intangible <span class=\"_ _11\"></span>de </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x8e ha y19f ff4 fs4 fc0 sc0 ls0 ws0\">forma que pueda e<span class=\"_ _1\"></span>star dispo<span class=\"_ _1\"></span>nible para su utili<span class=\"_ _1\"></span>zaci\u00f3n o su venta; </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x8d ha y1a1 ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _b\"> </span> <span class=\"_ _1d\"> </span><span class=\"ls11\">ii)</span> <span class=\"_ _12\"> </span>La <span class=\"_ _7\"></span>direcci\u00f3n <span class=\"_ _2\"></span>tiene <span class=\"_ _2\"></span>intenci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>completar <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>activo <span class=\"_ _7\"></span>intangible, <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>usarlo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>o </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x8e ha y1a2 ff4 fs4 fc0 sc0 ls0 ws0\">venderlo;  </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x8d ha y1a4 ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _b\"> </span> <span class=\"_ _1d\"> </span><span class=\"ls11\">iii)</span> <span class=\"_ _20\"> </span>La entidad <span class=\"_ _1\"></span>tiene capacid<span class=\"_ _1\"></span>ad para utilizar o<span class=\"_ _1\"></span> vender el activo intangi<span class=\"_ _1\"></span>ble; </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x8d ha y1a6 ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _b\"> </span> <span class=\"_ _1d\"> </span>iv) <span class=\"_ _23\"> </span>Se <span class=\"_ _13\"> </span>puede <span class=\"_ _9\"> </span>demostrar <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>forma <span class=\"_ _13\"> </span>en <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>el <span class=\"_ _13\"> </span>activo <span class=\"_ _9\"> </span>intangible <span class=\"_ _9\"> </span>vaya <span class=\"_ _13\"> </span>a <span class=\"_ _9\"> </span>generar </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x8e ha y1a7 ff4 fs4 fc0 sc0 ls0 ws0\">probables beneficios<span class=\"_ _1\"></span> econ\u00f3micos en<span class=\"_ _1\"></span> el futuro;<span class=\"_ _1\"></span>  </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x8d ha y1a9 ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _b\"> </span> <span class=\"_ _1d\"> </span>v) <span class=\"_ _c\"> </span>E<span class=\"_ _1\"></span>xiste <span class=\"_ _11\"></span>disponibili<span class=\"_ _1\"></span>dad <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>adecuados <span class=\"_ _11\"></span>recursos<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>t\u00e9cnicos, <span class=\"_ _11\"></span>financiero<span class=\"_ _1\"></span>s <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>de </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x8e ha y1aa ff4 fs4 fc0 sc0 ls0 ws0\">otro <span class=\"_ _e\"> </span>tipo,  pa<span class=\"_ _1\"></span>ra <span class=\"_ _e\"> </span>completar <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>desarrollo <span class=\"_ _e\"> </span>y  pa<span class=\"_ _1\"></span>ra <span class=\"_ _e\"> </span>utilizar <span class=\"_ _e\"> </span>o  vende<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>el  ac<span class=\"_ _1\"></span>tivo </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x8e ha y1ab ff4 fs4 fc0 sc0 ls0 ws0\">intangible; y </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x8d ha y1ad ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _b\"> </span> <span class=\"_ _1d\"> </span>vi) <span class=\"_ _23\"> </span>El <span class=\"_ _13\"> </span>desembolso <span class=\"_ _13\"> </span>atribuible <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span>activo <span class=\"_ _f\"> </span>intangible<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>durante <span class=\"_ _13\"> </span>su <span class=\"_ _13\"> </span>desarrollo <span class=\"_ _f\"> </span>puede </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x8e ha y1ae ff4 fs4 fc0 sc0 ls0 ws0\">valorarse de for<span class=\"_ _1\"></span>ma fiable. </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x38 ha y1b0 ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1d\"> </span>Los gast<span class=\"_ _0\"></span>os de <span class=\"_ _0\"></span>desarrollo reconocidos <span class=\"_ _0\"></span>como un <span class=\"_ _0\"></span>activo intangible <span class=\"_ _0\"></span>se r<span class=\"_ _0\"></span>efleja<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>al coste <span class=\"_ _0\"></span>de </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x81 ha y1b1 ff4 fs4 fc0 sc0 ls0 ws0\">adquisici\u00f3n<span class=\"_ _1\"></span> acumulado que resulta de a\u00f1adir a los <span class=\"_ _0\"></span>costes<span class=\"_ _1\"></span> externos los costes internos, </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x81 ha y1b2 ff4 fs4 fc0 sc0 ls0 ws0\">determinados <span class=\"_ _8\"></span>en <span class=\"_ _9\"> </span>f<span class=\"_ _0\"></span>unci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>los <span class=\"_ _9\"></span>consumos <span class=\"_ _8\"></span>propios <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>m<span class=\"_ _0\"></span>ateriales <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>almac\u00e9n <span class=\"_ _9\"></span>y <span class=\"_ _9\"> </span>los </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x81 ha y264 ff4 fs4 fc0 sc0 ls0 ws0\">costes <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>producci\u00f3n, <span class=\"_ _0\"></span>aplicados <span class=\"_ _0\"></span>sobre <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>base <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>tasas <span class=\"_ _0\"></span>horarias <span class=\"_ _7\"></span>iguales <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>usadas </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x81 ha ye ff4 fs4 fc0 sc0 ls0 ws0\">para la valoraci\u00f3n<span class=\"_ _1\"></span> de los proyecto<span class=\"_ _1\"></span>s de fabricaci<span class=\"_ _1\"></span>\u00f3n. </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x81 ha y266 ff4 fs4 fc0 sc0 ls0 ws0\">Los  cos<span class=\"_ _1\"></span>tes <span class=\"_ _e\"> </span>que  no <span class=\"_ _e\"> </span>cumplan <span class=\"_ _e\"> </span>estos <span class=\"_ _e\"> </span>criterios  s<span class=\"_ _1\"></span>e  recono<span class=\"_ _1\"></span>cer\u00e1n <span class=\"_ _e\"> </span>como  u<span class=\"_ _1\"></span>n  gasto<span class=\"_ _1\"></span>  en<span class=\"_ _6\"></span>  el </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x81 ha y267 ff4 fs4 fc0 sc0 ls0 ws0\">momento <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>incurran. <span class=\"_ _16\"> </span>Los <span class=\"_ _16\"> </span>desembolsos <span class=\"_ _16\"> </span>sobre <span class=\"_ _17\"> </span>un <span class=\"_ _10\"> </span>activo <span class=\"_ _17\"> </span>intangible </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x81 ha y268 ff4 fs4 fc0 sc0 ls0 ws0\">reconocidos <span class=\"_ _0\"></span>inicialmente <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>gastos <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>reconocer\u00e1n <span class=\"_ _7\"></span>posteriorment<span class=\"_ _1\"></span>e </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x81 ha y2a8 ff4 fs4 fc0 sc0 ls0 ws0\">como activos<span class=\"_ _1\"></span> intangibles. </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x81 ha y2aa ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>de <span class=\"_ _9\"></span>desarrollo <span class=\"_ _11\"></span>reconocidos <span class=\"_ _8\"></span>como <span class=\"_ _9\"></span>acti<span class=\"_ _1\"></span>vos <span class=\"_ _8\"></span>se <span class=\"_ _9\"></span>amortizan <span class=\"_ _8\"></span>durante <span class=\"_ _11\"></span>sus <span class=\"_ _9\"> </span>vidas </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x81 ha y2ab ff4 fs4 fc0 sc0 ls0 ws0\">\u00fatiles estimadas que<span class=\"_ _1\"></span> no superan los<span class=\"_ _1\"></span> cinco a\u00f1os. </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x81 ha y2ad ff4 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _a\"></span>amortizaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _6\"></span>costes <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>desarrollo <span class=\"_ _a\"></span>reconocidos <span class=\"_ _a\"></span>como <span class=\"_ _6\"></span>activos <span class=\"_ _a\"></span>comienza <span class=\"_ _a\"></span>cuando </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x81 ha y2ae ff4 fs4 fc0 sc0 ls0 ws0\">el <span class=\"_ _11\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _11\"></span>empieza <span class=\"_ _11\"></span>a <span class=\"_ _8\"></span>aplicar <span class=\"_ _8\"></span>la <span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>ecnolog\u00eda <span class=\"_ _11\"></span>desarroll<span class=\"_ _1\"></span>ada <span class=\"_ _11\"></span>en <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>proyectos <span class=\"_ _11\"></span>f<span class=\"_ _0\"></span>irmados <span class=\"_ _11\"></span>en </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x81 ha y2af ff4 fs4 fc0 sc0 ls0 ws0\">cartera <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>bien <span class=\"_ _7\"></span>cuando <span class=\"_ _0\"></span>finaliza <span class=\"_ _7\"></span>definitivamente<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>desarrollo <span class=\"_ _0\"></span>reconocido <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>activo, <span class=\"_ _0\"></span>lo </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x81 ha y32d ff4 fs4 fc0 sc0 ls0 ws0\">que ocurra antes<span class=\"_ _1\"></span>. </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x81 ha y32f ff4 fs4 fc0 sc0 ls0 ws0\">c)  <span class=\"_ _24\"> </span>Propiedad industrial<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x81 ha y331 ff4 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _6\"></span>propiedad <span class=\"_ _a\"></span>industrial <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>valora <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>amor<span class=\"_ _1\"></span>tizaci\u00f3n <span class=\"_ _6\"></span>acumulad<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>correccione<span class=\"_ _1\"></span>s </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x81 ha y332 ff4 fs4 fc0 sc0 ls0 ws0\">por <span class=\"_ _8\"></span>deterioro <span class=\"_ _11\"></span>del <span class=\"_ _8\"></span>valor <span class=\"_ _11\"></span>reconocidas. <span class=\"_ _11\"></span>La <span class=\"_ _8\"></span>amortizaci\u00f3n <span class=\"_ _11\"></span>se <span class=\"_ _8\"></span>calcula <span class=\"_ _11\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _11\"></span>lineal </div></div><div class=\"c w41 h3e gs24\"><div class=\"t m0 x81 ha y333 ff4 fs4 fc0 sc0 ls0 ws0\">durante su vida<span class=\"_ _1\"></span> \u00fatil estimada. </div></div>d)      Activos i<span class=\"_ _1\"></span>ntangibles adqu<span class=\"_ _1\"></span>iridos en una combi<span class=\"_ _1\"></span>naci\u00f3n de negocios<span class=\"_ _6\"></span>:<span class=\"_ _0\"></span> Los <span class=\"_ _1\"></span>activos <span class=\"_ _6\"></span>intangibles <span class=\"_ _6\"></span>adquiridos <span class=\"_ _6\"></span>en una<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>combinaci\u00f3n <span class=\"_ _6\"></span>de negocios<span class=\"_ _6\"></span> y <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se recono<span class=\"_ _1\"></span>cen separadamente<span class=\"_ _1\"></span> del fondo de<span class=\"_ _1\"></span> comercio<span class=\"_ _1\"></span> se regist<span class=\"_ _1\"></span>ran inici<span class=\"_ _1\"></span>almente a val<span class=\"_ _1\"></span>or razon<span class=\"_ _1\"></span>able en la fecha de adquisici<span class=\"_ _1\"></span>\u00f3n y se amo<span class=\"_ _1\"></span>rtizan en base<span class=\"_ _1\"></span> a su vida \u00fatil. Posteriormente<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>valora <span class=\"_ _2\"></span>a <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>menos <span class=\"_ _2\"></span>amorti<span class=\"_ _1\"></span>zaci\u00f3n <span class=\"_ _7\"></span>acumulada <span class=\"_ _2\"></span>y <span class=\"_ _7\"></span>correcciones <span class=\"_ _7\"></span>por deterioro de valo<span class=\"_ _1\"></span>r reconoci<span class=\"_ _1\"></span>das, de la misma for<span class=\"_ _1\"></span>ma que se reali<span class=\"_ _1\"></span>za en el rest<span class=\"_ _1\"></span>o de activos intangibles. 2.8    Fondo de co<span class=\"_ _1\"></span>mercio El fondo de <span class=\"_ _0\"></span>comercio representa<span class=\"_ _1\"></span> el exceso <span class=\"_ _0\"></span>del coste de adquisici\u00f3n sobre el valor razonable de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>participaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _7\"></span>neto<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>identificables <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>dependiente <span class=\"_ _0\"></span>adquirida en la fecha de<span class=\"_ _1\"></span> adquisici\u00f3n.  El fondo de comerci<span class=\"_ _1\"></span>o se somete<span class=\"_ _1\"></span> anualmente a un<span class=\"_ _1\"></span>a prueba para p\u00e9<span class=\"_ _1\"></span>rdidas por deterioro<span class=\"_ _1\"></span> de su valor <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>valora <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>menos <span class=\"_ _7\"></span>las <span class=\"_ _11\"></span>p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _7\"></span>por <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valor<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>acumuladas. <span class=\"_ _7\"></span>Las p\u00e9rdidas <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>deterioro <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>fondo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>comercio <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>revierten. <span class=\"_ _0\"></span>Las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>ganancias <span class=\"_ _0\"></span>por la <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>entidad <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>del f<span class=\"_ _0\"></span>ondo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>comerci<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>relacionado <span class=\"_ _0\"></span>con la entidad vendida.<span class=\"_ _1\"></span> El fondo de comercio se asigna a las unidades generadoras<span class=\"_ _1\"></span> de efectivo a efectos de llevar a cabo <span class=\"_ _11\"></span>las <span class=\"_ _2\"></span>pruebas <span class=\"_ _2\"></span>para <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>deterioro<span class=\"_ _1\"></span>. <span class=\"_ _11\"></span>La <span class=\"_ _2\"></span>asignaci\u00f3n <span class=\"_ _11\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>hace<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>a <span class=\"_ _2\"></span>aquellas <span class=\"_ _11\"></span>unidades<span class=\"_ _6\"></span> generadoras <span class=\"_ _11\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _11\"></span>efectivo<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>o <span class=\"_ _2\"></span>grupos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>unidade<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>generadoras <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>efectivo<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>espera <span class=\"_ _11\"></span>se beneficien <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _1\"></span>combina<span class=\"_ _6\"></span>ci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>negocios <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _1\"></span>que <span class=\"_ _6\"></span>surge <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>ercio <span class=\"_ _6\"></span>identificadas de acuerdo con<span class=\"_ _1\"></span> los segmentos opera<span class=\"_ _1\"></span>tivos. 2.9     P\u00e9rdidas por<span class=\"_ _1\"></span> deterioro del<span class=\"_ _1\"></span> valor de los<span class=\"_ _1\"></span> activos no financi<span class=\"_ _1\"></span>eros Los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>tienen <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>vida <span class=\"_ _7\"></span>\u00fatil <span class=\"_ _7\"></span>indefinida, <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>ejemplo, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>fondo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>comercio, <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>est\u00e1n sujetos <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>amortizaci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>someten <span class=\"_ _0\"></span>anualmente <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>pruebas<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>deterioro <span class=\"_ _0\"></span>del valor, as\u00ed co<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>o los <span class=\"_ _1\"></span>activos i<span class=\"_ _1\"></span>ntangibles que <span class=\"_ _1\"></span>a\u00fan no <span class=\"_ _1\"></span>est\u00e1n disponibl<span class=\"_ _1\"></span>es para su <span class=\"_ _1\"></span>uso. Los a<span class=\"_ _1\"></span>ctivos<span class=\"_ _1\"></span> sujetos <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>amortizaci\u00f3n <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>someten <span class=\"_ _6\"></span>a <span class=\"_ _a\"></span>revisiones <span class=\"_ _a\"></span>para <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>por <span class=\"_ _6\"></span>deterioro<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>siempre <span class=\"_ _6\"></span>que <span class=\"_ _a\"></span>alg\u00fan suceso  o <span class=\"_ _f\"> </span>cambio  en <span class=\"_ _e\"> </span>las  circuns<span class=\"_ _1\"></span>tancias  ind<span class=\"_ _1\"></span>ique  qu<span class=\"_ _1\"></span>e  el <span class=\"_ _e\"> </span>importe <span class=\"_ _e\"> </span>en  libr<span class=\"_ _1\"></span>os  pued<span class=\"_ _1\"></span>e  no <span class=\"_ _e\"> </span>ser recuperable. <span class=\"_ _2\"></span>Se <span class=\"_ _2\"></span>reconoce <span class=\"_ _2\"></span>una <span class=\"_ _11\"></span>p\u00e9rdida <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>cuando <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>importe <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>libros <span class=\"_ _2\"></span>del <span class=\"_ _11\"></span>ac<span class=\"_ _1\"></span>tivo excede <span class=\"_ _11\"></span>su <span class=\"_ _11\"></span>imp<span class=\"_ _1\"></span>orte <span class=\"_ _11\"></span>recu<span class=\"_ _1\"></span>perable. <span class=\"_ _11\"></span>El <span class=\"_ _11\"></span>impo<span class=\"_ _1\"></span>rte <span class=\"_ _11\"></span>recu<span class=\"_ _1\"></span>perable <span class=\"_ _11\"></span>es <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>valor <span class=\"_ _11\"></span>razonabl<span class=\"_ _1\"></span>e <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>activo<span class=\"_ _1\"></span> menos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>venta<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>uso, el <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ayor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>dos. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>efectos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>evaluar las p\u00e9rdidas por <span class=\"_ _0\"></span>deterio<span class=\"_ _1\"></span>ro del valor, <span class=\"_ _0\"></span>los activos <span class=\"_ _0\"></span>se agrupan al nivel m\u00e1s bajo <span class=\"_ _0\"></span>para el que hay flujos de<span class=\"_ _1\"></span> efec<span class=\"_ _1\"></span>tivo <span class=\"_ _1\"></span>identificab<span class=\"_ _1\"></span>les po<span class=\"_ _1\"></span>r sepa<span class=\"_ _1\"></span>rado (uni<span class=\"_ _1\"></span>dades <span class=\"_ _6\"></span>generadoras de <span class=\"_ _6\"></span>efectivo). <span class=\"_ _1\"></span>Los ac<span class=\"_ _1\"></span>tivos no <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>distin<span class=\"_ _1\"></span>tos <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fondo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>comercio que <span class=\"_ _0\"></span>hubieran <span class=\"_ _0\"></span>sufrido <span class=\"_ _0\"></span>una p\u00e9rdida <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>deterioro<span class=\"_ _1\"></span> se <span class=\"_ _7\"></span>someten <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>evisiones<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cada <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _7\"></span>financiera, <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>hubieran producido reversione<span class=\"_ _1\"></span>s de la p\u00e9rdida<span class=\"_ _1\"></span>. 2.10    Activos<span class=\"_ _1\"></span> financieros: clasificaci<span class=\"_ _1\"></span>\u00f3n, reconoci<span class=\"_ _1\"></span>miento y valora<span class=\"_ _1\"></span>ci\u00f3n Clasificaci<span class=\"_ _1\"></span>\u00f3n La clasificaci\u00f3n de los a<span class=\"_ _1\"></span>ctivos financi<span class=\"_ _1\"></span>eros depend<span class=\"_ _1\"></span>er\u00e1 del modo en que el <span class=\"_ _1\"></span>Grupo gestiona sus<span class=\"_ _6\"></span> instrumentos <span class=\"_ _2\"></span>financieros <span class=\"_ _11\"></span>(su <span class=\"_ _2\"></span>modelo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>negoci<span class=\"_ _1\"></span>o) <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>existencia <span class=\"_ _2\"></span>o <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>flujos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>efec<span class=\"_ _1\"></span>tivo contractuales de<span class=\"_ _1\"></span> los activos financi<span class=\"_ _1\"></span>eros espec<span class=\"_ _1\"></span>\u00edficamente definido<span class=\"_ _1\"></span>s. En este sentido<span class=\"_ _1\"></span>, la NIIF 9 establ<span class=\"_ _1\"></span>ece dos escen<span class=\"_ _1\"></span>arios diferenci<span class=\"_ _1\"></span>ados a la hora de de<span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inir el registro contabl<span class=\"_ _1\"></span>e del instrumento <span class=\"_ _1\"></span>financiero: Por <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>lado, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>objetiv<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>modelo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>negocio<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>mantener <span class=\"_ _0\"></span>un activo <span class=\"_ _0\"></span>financiero <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>el f<span class=\"_ _0\"></span>in de <span class=\"_ _2\"></span>cobrar <span class=\"_ _7\"></span>flujos <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>efectivo <span class=\"_ _2\"></span>contractuales <span class=\"_ _7\"></span>y, <span class=\"_ _2\"></span>seg<span class=\"_ _1\"></span>\u00fan <span class=\"_ _2\"></span>las <span class=\"_ _7\"></span>condiciones <span class=\"_ _2\"></span>del <span class=\"_ _7\"></span>contrato, <span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>r<span class=\"_ _0\"></span>eciben flujos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>efectivo <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>fechas <span class=\"_ _7\"></span>espec\u00edficas <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>constituyen <span class=\"_ _7\"></span>exclusivamente <span class=\"_ _0\"></span>pagos <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>principal m\u00e1s intereses sob<span class=\"_ _1\"></span>re dicho princi<span class=\"_ _1\"></span>pal, el activo fina<span class=\"_ _6\"></span>nciero se valorar\u00e1 al cost<span class=\"_ _1\"></span>e amortizado. Por <span class=\"_ _11\"></span>otro <span class=\"_ _2\"></span>lado, <span class=\"_ _11\"></span>si <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>modelo <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>negocio <span class=\"_ _11\"></span>tiene <span class=\"_ _2\"></span>como <span class=\"_ _11\"></span>objetivo <span class=\"_ _2\"></span>tanto <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>obt<span class=\"_ _1\"></span>enci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>flujos <span class=\"_ _11\"></span>de efectivo contractuales como su venta y, seg\u00fan las condiciones del contrato<span class=\"_ _1\"></span>, se r<span class=\"_ _0\"></span>eciben flu<span class=\"_ _1\"></span>jos de <span class=\"_ _2\"></span>efectivo <span class=\"_ _11\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>echas <span class=\"_ _2\"></span>espec\u00edficas <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>constituyen <span class=\"_ _2\"></span>exclusivamen<span class=\"_ _1\"></span>te <span class=\"_ _11\"></span>pago<span class=\"_ _1\"></span>s <span class=\"_ _11\"></span>del <span class=\"_ _2\"></span>principal <span class=\"_ _2\"></span>m\u00e1s intereses sobre <span class=\"_ _0\"></span>dicho<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>principal<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>los activos financieros se <span class=\"_ _0\"></span>valorar\u00e1n a su <span class=\"_ _0\"></span>valor razonable con cambios en patrimonio<span class=\"_ _1\"></span> neto. Los intereses,<span class=\"_ _1\"></span> deterioro y diferenci<span class=\"_ _1\"></span>as de cambio se registran en resultados <span class=\"_ _a\"></span>como <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>modelo <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>amortizado. <span class=\"_ _6\"></span>El <span class=\"_ _a\"></span>resto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>variaciones<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable se <span class=\"_ _6\"></span>registran <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>partidas <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>patrimonio <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>podr\u00e1n <span class=\"_ _a\"></span>r<span class=\"_ _0\"></span>ecicl<span class=\"_ _1\"></span>arse <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>ganancias <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>venta. Reconocimiento y<span class=\"_ _1\"></span> Valoraci\u00f3n En <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>su criterio<span class=\"_ _6\"></span> de <span class=\"_ _1\"></span>valoraci\u00f3n<span class=\"_ _1\"></span>, se<span class=\"_ _6\"></span> distinguen<span class=\"_ _1\"></span> las <span class=\"_ _6\"></span>siguientes <span class=\"_ _1\"></span>clases <span class=\"_ _6\"></span>de activos<span class=\"_ _1\"></span> fina<span class=\"_ _1\"></span>ncieros:<span class=\"_ _1\"></span> - <span class=\"_ _25\"> </span>Activos financi<span class=\"_ _1\"></span>eros a cos<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>e amor<span class=\"_ _1\"></span>tizado. Los<span class=\"_ _1\"></span> activos <span class=\"_ _1\"></span>financieros a<span class=\"_ _1\"></span> coste <span class=\"_ _1\"></span>amortizad<span class=\"_ _1\"></span>o son aq<span class=\"_ _1\"></span>uellos <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>i) <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>conservan <span class=\"_ _6\"></span>dentro de<span class=\"_ _6\"></span> un <span class=\"_ _1\"></span>modelo <span class=\"_ _6\"></span>de negocio <span class=\"_ _6\"></span>cuyo ob<span class=\"_ _1\"></span>jetivo <span class=\"_ _1\"></span>es mantener <span class=\"_ _7\"></span>dichos <span class=\"_ _7\"></span>activos <span class=\"_ _0\"></span>para <span class=\"_ _2\"></span>obtener<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>efectivo<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>contractuales <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>ii) <span class=\"_ _7\"></span>las condiciones contra<span class=\"_ _1\"></span>ctuales del activo <span class=\"_ _1\"></span>financiero dan luga<span class=\"_ _1\"></span>r, en fechas espec\u00edficas<span class=\"_ _1\"></span>, a flujos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>efectivo <span class=\"_ _8\"></span>que <span class=\"_ _9\"></span>son <span class=\"_ _8\"></span>\u00fanicamente <span class=\"_ _9\"> </span>pagos <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>principal <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>intereses <span class=\"_ _8\"></span>sobre <span class=\"_ _9\"> </span>el importe del p<span class=\"_ _1\"></span>rincipal pendien<span class=\"_ _1\"></span>te. - <span class=\"_ _25\"> </span>Activos <span class=\"_ _9\"> </span>financieros <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>su <span class=\"_ _13\"> </span>valor <span class=\"_ _9\"> </span>r<span class=\"_ _0\"></span>azonable<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>con <span class=\"_ _13\"> </span>cambios <span class=\"_ _9\"> </span>en <span class=\"_ _13\"> </span>patrimonio <span class=\"_ _9\"> </span>neto. <span class=\"_ _13\"> </span>Los activos <span class=\"_ _f\"> </span>financieros <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>su <span class=\"_ _e\"> </span>valor <span class=\"_ _f\"> </span>razonable <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>cambios <span class=\"_ _f\"> </span>en <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _13\"> </span>neto <span class=\"_ _e\"> </span>son<span class=\"_ _1\"></span> aquellos <span class=\"_ _16\"> </span>cuyo <span class=\"_ _10\"> </span>modelo <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>negocio <span class=\"_ _10\"> </span>se <span class=\"_ _10\"> </span>basa <span class=\"_ _16\"> </span>en <span class=\"_ _10\"> </span>obtener <span class=\"_ _10\"> </span>flujos <span class=\"_ _16\"> </span>de <span class=\"_ _10\"> </span>efectivo contractuales <span class=\"_ _d\"> </span>y <span class=\"_ _5\"> </span>vender <span class=\"_ _d\"> </span>activos <span class=\"_ _5\"> </span>financieros, <span class=\"_ _5\"> </span>adem\u00e1s <span class=\"_ _d\"> </span>de <span class=\"_ _5\"> </span>que <span class=\"_ _d\"> </span>sus <span class=\"_ _5\"> </span>condiciones contractuales  dan  lugar<span class=\"_ _1\"></span>,  en  fechas  espec\u00edficas<span class=\"_ _1\"></span>,  a  flujos  de  efectivo  que<span class=\"_ _1\"></span>  son \u00fanicamente <span class=\"_ _a\"></span>pagos <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>principal <span class=\"_ _a\"></span>e <span class=\"_ _6\"></span>intereses <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>el <span class=\"_ _a\"></span>import<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>del <span class=\"_ _6\"></span>principal <span class=\"_ _6\"></span>pendiente<span class=\"_ _1\"></span>.  Los <span class=\"_ _a\"></span>saldos <span class=\"_ _6\"></span>englobados <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _6\"></span>ep\u00edgrafe <span class=\"_ _6\"></span>\u201cClientes <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>otras <span class=\"_ _6\"></span>cuentas <span class=\"_ _a\"></span>por <span class=\"_ _6\"></span>cobrar\u201d <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>clasifican <span class=\"_ _6\"></span>dentro<span class=\"_ _1\"></span> de la categor\u00eda de<span class=\"_ _1\"></span> coste amortizad<span class=\"_ _1\"></span>o. Cancelaci\u00f3n El  Grupo  da  de  baja  un  activo<span class=\"_ _1\"></span>  financiero  trasferido  del  es<span class=\"_ _1\"></span>tado  de  situaci\u00f3n  financier<span class=\"_ _1\"></span>a consolidado <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"> </span>todos <span class=\"_ _9\"> </span>los <span class=\"_ _13\"> </span>derechos <span class=\"_ _8\"></span>contractuales <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>recibir <span class=\"_ _13\"> </span>los <span class=\"_ _9\"> </span>flujos <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>efectivo <span class=\"_ _9\"></span>que genera <span class=\"_ _2\"></span>dicho <span class=\"_ _2\"></span>activo <span class=\"_ _7\"></span>hayan <span class=\"_ _2\"></span>vencido, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>hayan <span class=\"_ _7\"></span>transferido <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>cuando <span class=\"_ _2\"></span>aun <span class=\"_ _7\"></span>conservando <span class=\"_ _11\"></span>esto<span class=\"_ _1\"></span>s derechos, <span class=\"_ _8\"></span>asume <span class=\"_ _11\"></span>la <span class=\"_ _9\"></span>obligaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>contractual <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>abonarlos <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>los <span class=\"_ _8\"></span>cesionarios <span class=\"_ _11\"></span>y <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>riesgos <span class=\"_ _8\"></span>y beneficios <span class=\"_ _11\"></span>asociadas <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>propiedad <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>activo <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>transfieren <span class=\"_ _11\"></span>sustancial<span class=\"_ _1\"></span>mente. <span class=\"_ _11\"></span>En <span class=\"_ _11\"></span>el<span class=\"_ _39\"> </span> <span class=\"_ _11\"></span>caso concreto <span class=\"_ _6\"></span>de las<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>cuentas <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>cobrar se<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>ent<span class=\"_ _0\"></span>iende <span class=\"_ _6\"></span>que <span class=\"_ _1\"></span>este <span class=\"_ _6\"></span>hecho se<span class=\"_ _6\"></span> produce <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>general si<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>se han<span class=\"_ _6\"></span> transferido los riesgos<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>de insol<span class=\"_ _1\"></span>vencia y de mora.<span class=\"_ _1\"></span>  En <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>transfe<span class=\"_ _1\"></span>rencias <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>activos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>riesgos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>beneficios <span class=\"_ _2\"></span>asociadas <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la propiedad del activo<span class=\"_ _1\"></span> se retienen sus<span class=\"_ _1\"></span>tancialmente,<span class=\"_ _1\"></span> el activo financiero <span class=\"_ _1\"></span>transferido no<span class=\"_ _1\"></span> se <span class=\"ls7\">da</span><span class=\"ff9\"> </span><span class=\"ls7\">de </span>baja <span class=\"_ _0\"></span>del estado de <span class=\"_ _0\"></span>situaci\u00f3n financiera consolidado, reconoci\u00e9ndose un <span class=\"_ _0\"></span>pasivo asociado por un <span class=\"_ _11\"></span>impo<span class=\"_ _1\"></span>rte <span class=\"_ _11\"></span>igual<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>contraprestaci\u00f3n <span class=\"_ _2\"></span>recibida, <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>se <span class=\"_ _2\"></span>valora <span class=\"_ _2\"></span>posteriormente <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>coste<span class=\"_ _1\"></span> amortizado. <span class=\"_ _2\"></span>El <span class=\"_ _11\"></span>activo <span class=\"_ _2\"></span>financiero <span class=\"_ _2\"></span>transferido <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>c<span class=\"_ _1\"></span>ontin\u00faa <span class=\"_ _2\"></span>valorando <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _2\"></span>mismos <span class=\"_ _11\"></span>crite<span class=\"_ _1\"></span>rios utilizados <span class=\"_ _6\"></span>antes <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>transferencia. <span class=\"_ _6\"></span>En <span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>cuenta <span class=\"_ _6\"></span>de re<span class=\"_ _1\"></span>sultados<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>consolidad<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>se <span class=\"_ _1\"></span>reconocen, <span class=\"_ _6\"></span>sin compensar, <span class=\"_ _2\"></span>tanto <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>ingresos <span class=\"_ _11\"></span>del <span class=\"_ _2\"></span>activo <span class=\"_ _11\"></span>financi<span class=\"_ _1\"></span>ero <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ransferido<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>como <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>gasto<span class=\"_ _1\"></span>s <span class=\"_ _11\"></span>del <span class=\"_ _2\"></span>pasivo originado. Al dar <span class=\"_ _0\"></span>de baja <span class=\"_ _0\"></span>un activo financiero m<span class=\"_ _0\"></span>edido<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a coste amortizado, la <span class=\"_ _0\"></span>diferenci<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>entre el <span class=\"_ _0\"></span>valor en libros <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>suma <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>contraprestaci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>recibida <span class=\"_ _7\"></span>y, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>caso, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>pasivo <span class=\"_ _7\"></span>asumido por el Grupo, se <span class=\"_ _1\"></span>reconoce en resul<span class=\"_ _1\"></span>tados. En <span class=\"_ _2\"></span>determinados <span class=\"_ _2\"></span>contratos <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>obtiene <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>cliente <span class=\"_ _2\"></span>ant<span class=\"_ _0\"></span>icip<span class=\"_ _1\"></span>os <span class=\"_ _2\"></span>instrumentados<span class=\"_ _1\"></span> mediante <span class=\"_ _7\"></span>reconocimien<span class=\"_ _1\"></span>tos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>deuda <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>contrato, <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>son <span class=\"_ _7\"></span>posteriormente <span class=\"_ _7\"></span>cedidos<span class=\"_ _1\"></span> sin <span class=\"_ _e\"> </span>recurso <span class=\"_ _f\"> </span>a <span class=\"_ _e\"> </span>entidades <span class=\"_ _f\"> </span>financieras. <span class=\"_ _e\"> </span>En <span class=\"_ _f\"> </span>el <span class=\"_ _e\"> </span>momento <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>cesi\u00f3n <span class=\"_ _f\"> </span>el <span class=\"_ _e\"> </span>Grupo <span class=\"_ _e\"> </span>asume <span class=\"_ _f\"> </span>un<span class=\"_ _0\"></span><span class=\"ls12\">a </span>obligaci\u00f3n<span class=\"_ _1\"></span> de pago peri\u00f3dica en funci\u00f3n de tipos de inter\u00e9s<span class=\"_ _1\"></span>, registrando en el momen<span class=\"_ _1\"></span>to de la cesi\u00f3n el correspondi<span class=\"_ _1\"></span>ente pasivo que<span class=\"_ _1\"></span> posteriorm<span class=\"_ _1\"></span>ente es medido<span class=\"_ _1\"></span> a su valor razon<span class=\"_ _1\"></span>able. 2.11 <span class=\"_ _5\"> </span> Compensaci\u00f3n de instru<span class=\"_ _1\"></span>mentos financiero<span class=\"_ _1\"></span>s Los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>compensan, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>presentan <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>en el <span class=\"_ _b\"> </span>estado <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>situaci\u00f3n <span class=\"_ _b\"> </span>financiera, <span class=\"_ _5\"> </span>cuando <span class=\"_ _b\"> </span>existe <span class=\"_ _b\"> </span>un <span class=\"_ _5\"> </span>derecho, <span class=\"_ _b\"> </span>exigible <span class=\"_ _5\"> </span>legalmente, <span class=\"_ _b\"> </span>de compensar <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>importes <span class=\"_ _0\"></span>reconocidos, <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>iene <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>intenci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>liquidar <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>neto, <span class=\"_ _7\"></span>o<span class=\"_ _0\"></span> de realizar el activo<span class=\"_ _1\"></span> y cancel<span class=\"_ _1\"></span>ar el pasivo simult\u00e1n<span class=\"_ _1\"></span>eamente. 2.12    P\u00e9rdidas po<span class=\"_ _1\"></span>r deterioro del v<span class=\"_ _1\"></span>alor de los ac<span class=\"_ _1\"></span>tivos financieros El <span class=\"_ _6\"></span>Grupo <span class=\"_ _a\"></span>utiliza <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>modelo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>deterioro<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>basado <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>crediticias <span class=\"_ _a\"></span>esperadas, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>luga<span class=\"_ _1\"></span>r de <span class=\"_ _9\"> </span>las <span class=\"_ _13\"> </span>p\u00e9rdidas <span class=\"_ _13\"> </span>incurrid<span class=\"_ _1\"></span>as, <span class=\"_ _13\"> </span>aplicable <span class=\"_ _9\"></span>a <span class=\"_ _13\"> </span>los <span class=\"_ _9\"> </span>activos <span class=\"_ _9\"> </span>financieros <span class=\"_ _9\"> </span>sujetos <span class=\"_ _9\"> </span>a <span class=\"_ _13\"> </span>dicha <span class=\"_ _9\"> </span>evaluaci\u00f3n (activos <span class=\"_ _9\"></span>financieros <span class=\"_ _9\"></span>medidos <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>coste <span class=\"_ _9\"> </span>amortizado <span class=\"_ _9\"> </span>y <span class=\"_ _13\"> </span>a <span class=\"_ _9\"> </span>su <span class=\"_ _13\"> </span>valor <span class=\"_ _9\"></span>razonable <span class=\"_ _13\"> </span>con <span class=\"_ _9\"> </span>cambios <span class=\"_ _9\"> </span>en patrimonio <span class=\"_ _6\"></span>neto), <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _1\"></span>como<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>las <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>cobrar <span class=\"_ _6\"></span>por a<span class=\"_ _1\"></span>rrendamientos<span class=\"_ _1\"></span>, <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>contratos, ciertos compro<span class=\"_ _1\"></span>misos de <span class=\"_ _1\"></span>pr\u00e9stamos po<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span> escrito <span class=\"_ _1\"></span>y a <span class=\"_ _1\"></span>los contratos <span class=\"_ _1\"></span>de garant<span class=\"_ _1\"></span>\u00edas financiera<span class=\"_ _1\"></span>s. Las<span class=\"_ _6\"></span> p\u00e9rdidas <span class=\"_ _2\"></span>crediticias<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>esp<span class=\"_ _1\"></span>eradas <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>estos <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>financieros <span class=\"_ _11\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>estiman <span class=\"_ _2\"></span>desde <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>origen<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>del activo en<span class=\"_ _1\"></span> cada <span class=\"_ _1\"></span>fecha de <span class=\"_ _6\"></span>cierre, tomando <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>referencia l<span class=\"_ _1\"></span>a expe<span class=\"_ _1\"></span>riencia hi<span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>\u00f3rica de<span class=\"_ _1\"></span> p\u00e9rdida<span class=\"_ _1\"></span>s crediticias del<span class=\"_ _1\"></span> Grupo, aju<span class=\"_ _1\"></span>stada por fa<span class=\"_ _1\"></span>ctores que <span class=\"_ _1\"></span>son espec<span class=\"_ _1\"></span>\u00edficos de los de<span class=\"_ _1\"></span>udores o g<span class=\"_ _1\"></span>rupos de<span class=\"_ _1\"></span> deudores, <span class=\"_ _13\"> </span>las <span class=\"_ _13\"> </span>condiciones <span class=\"_ _13\"> </span>econ\u00f3micas <span class=\"_ _13\"> </span>generales <span class=\"_ _13\"> </span>y <span class=\"_ _13\"> </span>una <span class=\"_ _f\"> </span>evaluaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>tanto <span class=\"_ _f\"> </span>de <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>situaci\u00f3n actual, como de la<span class=\"_ _1\"></span> previsi\u00f3n<span class=\"_ _1\"></span> de condiciones futu<span class=\"_ _1\"></span>ras. - <span class=\"_ _25\"> </span>Cuentas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>cobrar <span class=\"_ _7\"></span>comercial<span class=\"_ _1\"></span>es. <span class=\"_ _7\"></span>El <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>adoptado <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>c\u00e1lculo <span class=\"_ _7\"></span>de p\u00e9rdida <span class=\"_ _11\"></span>esperada<span class=\"_ _6\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>median<span class=\"_ _1\"></span>te <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>cual<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>reconoce <span class=\"_ _11\"></span>la<span class=\"_ _6\"></span>s <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _11\"></span>creditici<span class=\"_ _1\"></span>as <span class=\"_ _11\"></span>esperadas<span class=\"_ _6\"></span> durante el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tiempo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>vida <span class=\"_ _6\"></span>de la <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>cobrar. <span class=\"_ _6\"></span>El Grupo <span class=\"_ _1\"></span>hace <span class=\"_ _6\"></span>un an\u00e1lisi<span class=\"_ _1\"></span>s de l<span class=\"_ _1\"></span>as cuentas po<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cobrar <span class=\"_ _1\"></span>client<span class=\"_ _1\"></span>es a <span class=\"_ _1\"></span>cliente<span class=\"_ _1\"></span>, los <span class=\"_ _6\"></span>analiza <span class=\"_ _1\"></span>y eva<span class=\"_ _1\"></span>l\u00faa <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>individu<span class=\"_ _1\"></span>alizada, solicitando <span class=\"_ _6\"></span>cotizaciones<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>alternativas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>credi<span class=\"_ _1\"></span>ticio <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>compar\u00e1ndolas <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>otros indicadores <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>riesgo <span class=\"_ _11\"></span>seg\u00fan <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>\u00e1rea <span class=\"_ _11\"></span>geogr\u00e1fica <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>mercado <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>pertenecen <span class=\"_ _11\"></span>y realizando test de<span class=\"_ _1\"></span> holgura sobre<span class=\"_ _1\"></span> los valores ob<span class=\"_ _1\"></span>tenidos.  - <span class=\"_ _25\"> </span>Otros <span class=\"_ _f\"> </span>activos <span class=\"_ _f\"> </span>financieros: <span class=\"_ _f\"> </span>No <span class=\"_ _e\"> </span>se <span class=\"_ _f\"> </span>han <span class=\"_ _f\"> </span>identificado <span class=\"_ _13\"> </span>saldos <span class=\"_ _e\"> </span>significativos<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>en <span class=\"_ _e\"> </span>este apartado que den<span class=\"_ _1\"></span> lugar a p\u00e9rdidas credi<span class=\"_ _1\"></span>ticias es<span class=\"_ _1\"></span>peradas. De acuerdo <span class=\"_ _0\"></span>al an\u00e1lisis realizado por <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>durante el <span class=\"_ _0\"></span>ejercicio,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>no se <span class=\"_ _0\"></span>ha producido<span class=\"_ _1\"></span> un <span class=\"_ _6\"></span>incremento <span class=\"_ _a\"></span>significativo <span class=\"_ _a\"></span>del <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito.<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Durante <span class=\"_ _a\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _a\"></span>202<span class=\"_ _0\"></span>4 <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>habido<span class=\"_ _1\"></span> cambios en l<span class=\"_ _1\"></span>as t\u00e9cni<span class=\"_ _1\"></span>cas <span class=\"_ _1\"></span>de estimaci<span class=\"_ _1\"></span>\u00f3n o en <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>principal<span class=\"_ _1\"></span>es asunciones <span class=\"_ _1\"></span>utilizadas <span class=\"_ _1\"></span>en la<span class=\"_ _1\"></span> evaluaci\u00f3n de la p\u00e9rdida<span class=\"_ _6\"></span> esperada. En <span class=\"_ _2\"></span>base <span class=\"_ _11\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>estimaci\u00f3n <span class=\"_ _2\"></span>anterior, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _11\"></span>consi<span class=\"_ _1\"></span>dera <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>lo <span class=\"_ _11\"></span>siguiente<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>constituye <span class=\"_ _2\"></span>un evento  de<span class=\"_ _1\"></span>  incu<span class=\"_ _1\"></span>mplimien<span class=\"_ _1\"></span>to,  ya <span class=\"_ _e\"> </span>que  l<span class=\"_ _1\"></span>a  expe<span class=\"_ _1\"></span>riencia <span class=\"_ _e\"> </span>hist\u00f3rica  indi<span class=\"_ _1\"></span>ca  que<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>los  activos<span class=\"_ _6\"></span> financieros <span class=\"_ _8\"></span>no <span class=\"_ _9\"> </span>son <span class=\"_ _9\"> </span>recuperables <span class=\"_ _9\"></span>cuando <span class=\"_ _8\"></span>cumplen <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>cualquiera <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>siguientes criterios: - <span class=\"_ _25\"> </span>el deudor incumpl<span class=\"_ _1\"></span>e los calendarios de pago<span class=\"_ _6\"></span>;<span class=\"_ _0\"></span> o - <span class=\"_ _25\"> </span>la <span class=\"_ _6\"></span>informaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>desarrollada <span class=\"_ _a\"></span>internamente<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>u <span class=\"_ _6\"></span>obtenida <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>fuentes <span class=\"_ _a\"></span>externas <span class=\"_ _a\"></span>indica <span class=\"_ _6\"></span>que es <span class=\"_ _11\"></span>improbable<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>el <span class=\"_ _8\"></span>deudor<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>pague <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>sus <span class=\"_ _11\"></span>acreedores, <span class=\"_ _11\"></span>incluido <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>G<span class=\"_ _0\"></span>rupo, <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>su<span class=\"_ _1\"></span> totalidad (sin conside<span class=\"_ _1\"></span>rar ningun<span class=\"_ _1\"></span>a garant\u00eda que ten<span class=\"_ _1\"></span>ga el Grupo). El Grupo recono<span class=\"_ _1\"></span>ce las<span class=\"_ _1\"></span> p\u00e9rdidas credi<span class=\"_ _1\"></span>ticias esper<span class=\"_ _1\"></span>adas durante el<span class=\"_ _1\"></span> tiempo d<span class=\"_ _1\"></span>e vida del ac<span class=\"_ _1\"></span>tivo de todos los instrumentos financi<span class=\"_ _1\"></span>eros para los cuales ha <span class=\"_ _0\"></span>habido incrementos<span class=\"_ _1\"></span> significativos en el riesgo <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>cr\u00e9dito <span class=\"_ _13\"> </span>desde <span class=\"_ _f\"> </span>su <span class=\"_ _f\"> </span>reconocimiento<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>inicial <span class=\"_ _13\"> </span>(<span class=\"_ _0\"></span>evaluado <span class=\"_ _13\"> </span>sobre <span class=\"_ _f\"> </span>una <span class=\"_ _e\"> </span>base <span class=\"_ _f\"> </span>colectiva <span class=\"_ _13\"> </span>o individual<span class=\"_ _1\"></span>), <span class=\"_ _6\"></span>considerando <span class=\"_ _6\"></span>toda <span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>informaci\u00f3n <span class=\"_ _6\"></span>disponibl<span class=\"_ _1\"></span>e, <span class=\"_ _6\"></span>incluyendo <span class=\"_ _6\"></span>la <span class=\"_ _1\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>efiera <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>futuro. Si <span class=\"_ _9\"> </span>a <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>fecha <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>presentaci\u00f3n <span class=\"_ _9\"></span>el <span class=\"_ _9\"> </span>r<span class=\"_ _0\"></span>iesgo <span class=\"_ _9\"> </span>crediticio <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>un <span class=\"_ _13\"> </span>instrumento <span class=\"_ _9\"> </span>financiero <span class=\"_ _9\"> </span>no <span class=\"_ _13\"> </span>se <span class=\"_ _13\"> </span>ha incrementado <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>f<span class=\"_ _0\"></span>orma <span class=\"_ _13\"> </span>significativa <span class=\"_ _e\"> </span>desde <span class=\"_ _f\"> </span>el <span class=\"_ _f\"> </span>reconocimiento <span class=\"_ _e\"> </span>inicial, <span class=\"_ _f\"> </span>el <span class=\"_ _f\"> </span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _f\"> </span>calcula <span class=\"_ _f\"> </span>la provisi\u00f3n <span class=\"_ _13\"> </span>por <span class=\"_ _13\"> </span>p\u00e9rdidas <span class=\"_ _13\"> </span>para <span class=\"_ _f\"> </span>ese <span class=\"_ _13\"> </span>instrumento <span class=\"_ _13\"> </span>financiero <span class=\"_ _13\"> </span>como <span class=\"_ _13\"> </span>el <span class=\"_ _13\"> </span>importe <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>las <span class=\"_ _f\"> </span>p\u00e9rdidas crediticias espe<span class=\"_ _1\"></span>radas en los pr\u00f3ximos<span class=\"_ _1\"></span> 12 mese<span class=\"_ _1\"></span>s. En <span class=\"_ _a\"></span>ambos <span class=\"_ _6\"></span>casos, <span class=\"_ _6\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>reconoce <span class=\"_ _6\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _6\"></span>resultado <span class=\"_ _a\"></span>del <span class=\"_ _6\"></span>periodo <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>disminuci\u00f3n <span class=\"_ _a\"></span>o <span class=\"_ _6\"></span>el <span class=\"_ _a\"></span>incremento en la provisi\u00f3n po<span class=\"_ _1\"></span>r p\u00e9rdidas credi<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>icias esperada<span class=\"_ _1\"></span>s al final del period<span class=\"_ _1\"></span>o. 2.13 <span class=\"_ _5\"> </span> Existencias Las materias primas y <span class=\"_ _0\"></span>auxiliares se <span class=\"_ _0\"></span>valoran a coste o <span class=\"_ _0\"></span>a su <span class=\"_ _0\"></span>valor neto realizable, <span class=\"_ _0\"></span>el menor de los <span class=\"_ _f\"> </span>dos. <span class=\"_ _f\"> </span>El <span class=\"_ _e\"> </span>coste <span class=\"_ _f\"> </span>se <span class=\"_ _f\"> </span>determina <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>funci\u00f3n <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>coste <span class=\"_ _f\"> </span>medio <span class=\"_ _f\"> </span>ponderado. <span class=\"_ _f\"> </span>El <span class=\"_ _f\"> </span>coste <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>los productos <span class=\"_ _0\"></span>terminados<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>productos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>curso <span class=\"_ _0\"></span>incluye <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>materiales, la <span class=\"_ _0\"></span>mano <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>obra <span class=\"_ _0\"></span>y los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>directos <span class=\"_ _7\"></span>e <span class=\"_ _2\"></span>indirectos<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>f<span class=\"_ _0\"></span>abricaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>acumulados <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _2\"></span>realizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _7\"></span>distintos proyectos <span class=\"_ _6\"></span>por el<span class=\"_ _6\"></span> impo<span class=\"_ _1\"></span>rte <span class=\"_ _6\"></span>efectivamente <span class=\"_ _6\"></span>incurrido. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>valor ne<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>realiza<span class=\"_ _0\"></span>ble <span class=\"_ _6\"></span>es <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>precio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>venta estimado en<span class=\"_ _6\"></span> el curso <span class=\"_ _1\"></span>normal del<span class=\"_ _6\"></span> negocio, <span class=\"_ _1\"></span>menos los <span class=\"_ _1\"></span>costes<span class=\"_ _1\"></span> variab<span class=\"_ _1\"></span>les de<span class=\"_ _1\"></span> venta <span class=\"_ _1\"></span>aplicables,<span class=\"_ _1\"></span> as<span class=\"_ _1\"></span>\u00ed como <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>caso <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>materias <span class=\"_ _2\"></span>primas <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>productos <span class=\"_ _2\"></span>en <span class=\"_ _7\"></span>curso, <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>estimados necesarios para co<span class=\"_ _1\"></span>mpletar su produc<span class=\"_ _1\"></span>ci\u00f3n. Cuando <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>neto <span class=\"_ _7\"></span>realizable <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>existencias <span class=\"_ _7\"></span>sea <span class=\"_ _7\"></span>inferior <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>coste, <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>efec<span class=\"_ _1\"></span>tuar\u00e1n <span class=\"_ _7\"></span>las oportunas <span class=\"_ _b\"> </span>correcciones <span class=\"_ _b\"> </span>valorativas, <span class=\"_ _b\"> </span>reconoci\u00e9ndolas <span class=\"_ _b\"> </span>como <span class=\"_ _17\"> </span>un<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>gas<span class=\"_ _1\"></span>to <span class=\"_ _b\"> </span>en <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>cuen<span class=\"_ _1\"></span>ta <span class=\"_ _17\"> </span>de<span class=\"_ _1\"></span> resultados consoli<span class=\"_ _1\"></span>dada <span class=\"ff7\">en el ep\u00edgrafe<span class=\"_ _1\"></span> \u201cCoste de A<span class=\"_ _6\"></span>provisionamientos\u201d.<span class=\"ff4\"> </span></span>Si <span class=\"_ _2\"></span>las <span class=\"_ _11\"></span>circuns<span class=\"_ _1\"></span>tancias <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>causan<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>correcci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>valor <span class=\"_ _2\"></span>dejaran <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>existir, <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>importe<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>la<span class=\"_ _1\"></span> correcci\u00f3n <span class=\"_ _2\"></span>es <span class=\"_ _11\"></span>objeto <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>reversi\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>econoce <span class=\"_ _2\"></span>como <span class=\"_ _11\"></span>ingreso<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>cuenta <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>esultados<span class=\"_ _1\"></span> consolidada. 2.14 <span class=\"_ _5\"> </span> Efectivo y equivalentes <span class=\"_ _1\"></span>al efectivo El <span class=\"_ _0\"></span>efectivo <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>equivalentes <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>efectivo <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>efectivo <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>caja, <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>dep\u00f3sitos <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>vista <span class=\"_ _0\"></span>en entidades de <span class=\"_ _6\"></span>cr\u00e9dito y ot<span class=\"_ _1\"></span>ras inversi<span class=\"_ _1\"></span>ones a <span class=\"_ _1\"></span>corto pl<span class=\"_ _6\"></span>azo con vencimiento<span class=\"_ _1\"></span> orig<span class=\"_ _1\"></span>inal de <span class=\"_ _1\"></span>tres <span class=\"_ _1\"></span>meses o <span class=\"_ _f\"> </span>menos, <span class=\"_ _f\"> </span>y <span class=\"_ _e\"> </span>aquellos <span class=\"_ _f\"> </span>dep\u00f3sitos <span class=\"_ _f\"> </span>que, <span class=\"_ _f\"> </span>por <span class=\"_ _e\"> </span>sus <span class=\"_ _13\"> </span>condiciones <span class=\"_ _f\"> </span>contractua<span class=\"_ _0\"></span>les <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>caracter\u00edsticas<span class=\"_ _1\"></span> espec\u00edficas, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>consideran <span class=\"_ _a\"></span>dep\u00f3sitos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>vista <span class=\"_ _6\"></span>y <span class=\"_ _1\"></span>que <span class=\"_ _6\"></span>devengan<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>inter\u00e9s de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>mercado.<span class=\"_ _1\"></span> 2.15 <span class=\"_ _5\"> </span>Instrumentos de patrim<span class=\"_ _1\"></span>onio Los  costes <span class=\"_ _d\"> </span>incrementales  directamente  atribuibl<span class=\"_ _1\"></span>es  a <span class=\"_ _d\"> </span>la  emisi\u00f3n <span class=\"_ _d\"> </span>de  nuevas <span class=\"_ _d\"> </span>acciones  u opciones se <span class=\"_ _1\"></span>presentan e<span class=\"_ _6\"></span>n el patrimonio ne<span class=\"_ _1\"></span>to como <span class=\"_ _1\"></span>una deducci\u00f3n<span class=\"_ _1\"></span>, neta d<span class=\"_ _1\"></span>e impuestos<span class=\"_ _1\"></span>, de los<span class=\"_ _1\"></span> ingresos obtenido<span class=\"_ _1\"></span>s. Cuando cual<span class=\"_ _1\"></span>quier entida<span class=\"_ _1\"></span>d del <span class=\"_ _1\"></span>Grupo adqui<span class=\"_ _1\"></span>ere acci<span class=\"_ _1\"></span>ones de l<span class=\"_ _1\"></span>a Sociedad <span class=\"_ _1\"></span>(acciones <span class=\"_ _1\"></span>propias), l<span class=\"_ _1\"></span>a contraprestaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>pagada, <span class=\"_ _2\"></span>incluido <span class=\"_ _2\"></span>cualquier<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>incremental<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>directamente <span class=\"_ _2\"></span>atribuibl<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>(neto de <span class=\"_ _1\"></span>impuesto <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>las ga<span class=\"_ _1\"></span>nancias) <span class=\"_ _6\"></span>se dedu<span class=\"_ _1\"></span>ce <span class=\"_ _6\"></span>del p<span class=\"_ _1\"></span>atrimonio <span class=\"_ _6\"></span>neto a<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ribuible <span class=\"_ _6\"></span>a l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>tenedores <span class=\"_ _6\"></span>de instrumentos <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>patrimonio <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>Sociedad <span class=\"_ _17\"> </span>hasta <span class=\"_ _16\"> </span>su <span class=\"_ _17\"> </span>cancelaci\u00f3n, <span class=\"_ _17\"> </span>nueva <span class=\"_ _16\"> </span>emisi\u00f3n <span class=\"_ _16\"> </span>o enajenaci\u00f3n. <span class=\"_ _2\"></span>Cuando <span class=\"_ _2\"></span>estas <span class=\"_ _7\"></span>acciones <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>vuelven <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>emitir <span class=\"_ _2\"></span>posteriormente, <span class=\"_ _7\"></span>cualquier <span class=\"_ _2\"></span>importe recibido, <span class=\"_ _7\"></span>neto<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cualquier <span class=\"_ _0\"></span>coste <span class=\"_ _7\"></span>incremental<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>transacci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>directamente <span class=\"_ _7\"></span>atribuible <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>los correspondientes efec<span class=\"_ _1\"></span>tos del impuesto sobre las ganancias, se incluye en el patrimonio neto atribuible a los tened<span class=\"_ _1\"></span>ores de instru<span class=\"_ _1\"></span>mentos de pat<span class=\"_ _1\"></span>rimonio del Grupo<span class=\"_ _1\"></span>. 2.16<span class=\"ls0\"> <span class=\"_ _5\"> </span> <span class=\"_ _0\"></span>Pasivos fina<span class=\"_ _1\"></span>ncieros </span>Los <span class=\"_ _9\"> </span>pasivos <span class=\"_ _9\"> </span>financieros <span class=\"_ _8\"></span>se <span class=\"_ _13\"> </span>reconocen, <span class=\"_ _9\"> </span>inicialmen<span class=\"_ _1\"></span>te, <span class=\"_ _9\"> </span>por <span class=\"_ _13\"> </span>su <span class=\"_ _9\"></span>valor <span class=\"_ _8\"></span>r<span class=\"_ _0\"></span>azonabl<span class=\"_ _1\"></span>e, <span class=\"_ _9\"> </span>netos <span class=\"_ _13\"> </span>de <span class=\"_ _9\"></span>los costes en que se ha<span class=\"_ _1\"></span>ya incurrido en<span class=\"_ _1\"></span> la transacci<span class=\"_ _1\"></span>\u00f3n.  Los <span class=\"_ _11\"></span>pasivos<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>financieros <span class=\"_ _2\"></span>asumidos <span class=\"_ _11\"></span>o <span class=\"_ _2\"></span>incurridos <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>clasifican <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>las <span class=\"_ _11\"></span>siguien<span class=\"_ _1\"></span>tes categor\u00edas de valora<span class=\"_ _1\"></span>ci\u00f3n: a.<span class=\"ls0\"> <span class=\"_ _9\"> </span>Pasivos <span class=\"_ _2\"></span>financieros <span class=\"_ _11\"></span>a <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>amortizado: <span class=\"_ _2\"></span>son <span class=\"_ _2\"></span>aquellos <span class=\"_ _2\"></span>d\u00e9bitos <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>partidas <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>pagar <span class=\"_ _2\"></span>que </span>tiene <span class=\"_ _a\"></span>el <span class=\"_ _6\"></span>grupo <span class=\"_ _a\"></span>y <span class=\"_ _6\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _6\"></span>han <span class=\"_ _a\"></span>originado <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _a\"></span>compra <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>bienes <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>servicios <span class=\"_ _a\"></span>por <span class=\"_ _6\"></span>operaciones<span class=\"_ _1\"></span> de <span class=\"_ _9\"> </span>tr\u00e1fico <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>empresa, <span class=\"_ _8\"></span>o <span class=\"_ _9\"> </span>aquellos <span class=\"_ _9\"></span>que, <span class=\"_ _9\"></span>sin <span class=\"_ _8\"></span>tener <span class=\"_ _13\"> </span>un <span class=\"_ _9\"></span>origen <span class=\"_ _8\"></span>comercial, <span class=\"_ _8\"></span>no <span class=\"_ _9\"> </span>sien<span class=\"_ _0\"></span>do instrumentos <span class=\"_ _1\"></span>derivados, <span class=\"_ _6\"></span>proceden de <span class=\"_ _1\"></span>operaci<span class=\"_ _1\"></span>ones de<span class=\"_ _1\"></span> pr\u00e9s<span class=\"_ _1\"></span>tamos o<span class=\"_ _1\"></span> cr\u00e9dito <span class=\"_ _6\"></span>recibidos po<span class=\"_ _6\"></span>r el Grupo.  <span class=\"_ _25\"> </span>Estos <span class=\"_ _6\"></span>pasivos <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>valoran <span class=\"_ _a\"></span>inicialmente <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>contraprestaci\u00f3n <span class=\"_ _6\"></span>recibida,<span class=\"_ _1\"></span> ajustada <span class=\"_ _7\"></span>por <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>costes <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>transacci\u00f3n <span class=\"_ _7\"></span>directamente<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>atribuibles. <span class=\"_ _7\"></span>Con <span class=\"_ _2\"></span>posterioridad<span class=\"_ _1\"></span>, dichos pasivos se<span class=\"_ _1\"></span> valoran de acuerdo <span class=\"_ _1\"></span>con su cos<span class=\"_ _1\"></span>te amortizado. Las cuentas <span class=\"_ _0\"></span>comercial<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>pagar son obligaciones de <span class=\"_ _0\"></span>pago <span class=\"_ _0\"></span>por bienes o <span class=\"_ _0\"></span>servicios que se han <span class=\"_ _6\"></span>adquirido <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>proveedores<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>curso <span class=\"_ _1\"></span>ordinario <span class=\"_ _6\"></span>de la<span class=\"_ _1\"></span> activida<span class=\"_ _1\"></span>d. <span class=\"_ _1\"></span>As\u00ed <span class=\"_ _6\"></span>mismo no<span class=\"_ _1\"></span> devengan <span class=\"_ _11\"></span>intereses <span class=\"_ _8\"></span>expl\u00edcita<span class=\"_ _1\"></span>mente <span class=\"_ _11\"></span>y <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>registran <span class=\"_ _11\"></span>a <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>nominal, <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>no <span class=\"_ _8\"></span>difiere significativamente<span class=\"_ _1\"></span> de su valor razo<span class=\"_ _1\"></span>nable. b.<span class=\"ls0\"> <span class=\"_ _26\"> </span>Pasivos financieros<span class=\"_ _1\"></span> a valor razonabl<span class=\"_ _1\"></span>e con cambios en resul<span class=\"_ _1\"></span>tados<span class=\"lsf\">. </span> </span>Los <span class=\"_ _b\"> </span>instrumentos <span class=\"_ _b\"> </span>financi<span class=\"_ _1\"></span>eros <span class=\"_ _b\"> </span>con <span class=\"_ _b\"> </span>cambios <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>esultados <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>valoran <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>su <span class=\"_ _b\"> </span>valor razonable, <span class=\"_ _9\"> </span>registr\u00e1ndose <span class=\"_ _9\"></span>en <span class=\"_ _13\"> </span>la <span class=\"_ _9\"></span>cuenta <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>p\u00e9rdidas <span class=\"_ _9\"></span>y <span class=\"_ _9\"> </span>ganancias <span class=\"_ _13\"> </span>el <span class=\"_ _9\"> </span>resultado <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>las variaciones de dicho<span class=\"_ _1\"></span> valor razona<span class=\"_ _1\"></span>ble. Los <span class=\"_ _1\"></span>pasivos<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>financieros <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>clasifican <span class=\"_ _6\"></span>como pasi<span class=\"_ _1\"></span>vos <span class=\"_ _6\"></span>corrientes <span class=\"_ _6\"></span>a <span class=\"_ _1\"></span>menos <span class=\"_ _6\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _1\"></span>tenga <span class=\"_ _6\"></span>un derecho <span class=\"_ _6\"></span>incondicional <span class=\"_ _6\"></span>a di<span class=\"_ _1\"></span>ferir <span class=\"_ _1\"></span>su <span class=\"_ _6\"></span>liquidaci\u00f3n <span class=\"_ _6\"></span>durante al <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>12 meses<span class=\"_ _6\"></span> despu\u00e9<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>fecha del estado de situa<span class=\"_ _1\"></span>ci\u00f3n financi<span class=\"_ _1\"></span>era.  Los <span class=\"_ _7\"></span>pasivos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>dan <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>baja <span class=\"_ _7\"></span>cuando <span class=\"_ _0\"></span>han <span class=\"_ _7\"></span>expirado <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>pagado <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>cancelado las obligaci<span class=\"_ _1\"></span>ones contractuales a ell<span class=\"_ _1\"></span>os asociadas.  Adicional<span class=\"_ _1\"></span>mente, el <span class=\"_ _6\"></span>Grupo ha <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>ormalizado <span class=\"_ _6\"></span>en el <span class=\"_ _1\"></span>prese<span class=\"_ _1\"></span>nte e<span class=\"_ _1\"></span>jercicio <span class=\"_ _1\"></span>determinado<span class=\"_ _1\"></span>s cont<span class=\"_ _1\"></span>ratos con<span class=\"_ _6\"></span> entidades <span class=\"_ _0\"></span>financieras <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cesi\u00f3n <span class=\"_ _0\"></span>sin <span class=\"_ _0\"></span>recurso <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>derechos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cr\u00e9dito futuros <span class=\"_ _7\"></span>asociados<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>a un contrato a<span class=\"_ _1\"></span>ctualmente<span class=\"_ _1\"></span> en ejecuci\u00f3n,<span class=\"_ _1\"></span> mediante<span class=\"_ _1\"></span> los que el Grupo<span class=\"_ _1\"></span> tiene la opci<span class=\"_ _1\"></span>\u00f3n de anticipar<span class=\"_ _1\"></span> fondos <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>funci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>determinados <span class=\"_ _6\"></span>hitos <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>producci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _6\"></span>alcanzados,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>verificados <span class=\"_ _a\"></span>por <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>tercero<span class=\"_ _1\"></span> independien<span class=\"_ _1\"></span>te. <span class=\"_ _0\"></span>En el <span class=\"_ _0\"></span>caso de obtener <span class=\"_ _0\"></span>un anticipo, el <span class=\"_ _0\"></span>Grupo registra, por <span class=\"_ _0\"></span>una parte un <span class=\"_ _0\"></span>pasivo financiero <span class=\"_ _6\"></span>correspondiente <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>obligaci<span class=\"_ _1\"></span>\u00f3n de<span class=\"_ _6\"></span> pago <span class=\"_ _6\"></span>futura de<span class=\"_ _1\"></span> los <span class=\"_ _6\"></span>intereses <span class=\"_ _6\"></span>que posterior<span class=\"_ _1\"></span>mente<span class=\"_ _1\"></span> es medido a <span class=\"_ _1\"></span>su valor <span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>azonabl<span class=\"_ _1\"></span>e y, por o<span class=\"_ _1\"></span>tra parte u<span class=\"_ _1\"></span>n pasivo <span class=\"_ _1\"></span>de naturaleza <span class=\"_ _1\"></span>comercial da<span class=\"_ _1\"></span>do que<span class=\"_ _6\"></span> el <span class=\"_ _11\"></span>Grupo <span class=\"_ _2\"></span>no <span class=\"_ _11\"></span>tiene <span class=\"_ _11\"></span>obligaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>desembol<span class=\"_ _1\"></span>sos <span class=\"_ _11\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>mismo<span class=\"_ _1\"></span>, <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>est\u00e1 <span class=\"_ _2\"></span>vinculado <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>la obligaci\u00f3n<span class=\"_ _1\"></span> de ejecuci\u00f3n del contrato <span class=\"_ _1\"></span>con el cliente. Derivados de cober<span class=\"_ _1\"></span>tura Los instrumentos <span class=\"_ _1\"></span>financieros derivad<span class=\"_ _1\"></span>os de pasivo<span class=\"_ _1\"></span> se valoran a su <span class=\"_ _1\"></span>valor razonab<span class=\"_ _1\"></span>le.  El <span class=\"_ _13\"> </span>Grupo <span class=\"_ _f\"> </span>utiliza <span class=\"_ _13\"> </span>instrumentos <span class=\"_ _13\"> </span>financieros <span class=\"_ _13\"> </span>derivados <span class=\"_ _13\"> </span>para <span class=\"_ _f\"> </span>cubrir <span class=\"_ _13\"> </span>los <span class=\"_ _f\"> </span>riesgos <span class=\"_ _13\"> </span>a <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>que <span class=\"_ _13\"> </span>se encuentran expues<span class=\"_ _1\"></span>tas sus activida<span class=\"_ _1\"></span>des, operaci<span class=\"_ _1\"></span>ones y flujos de efec<span class=\"_ _1\"></span>tivo futuros<span class=\"_ _1\"></span>.  Fundamentalmente<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>estos <span class=\"_ _7\"></span>riesgos <span class=\"_ _2\"></span>son <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>fluctuaciones <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>tipos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inter\u00e9s <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>de cambio. Para qu<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>stos <span class=\"_ _1\"></span>instrume<span class=\"_ _1\"></span>ntos <span class=\"_ _1\"></span>financieros <span class=\"_ _6\"></span>se puedan <span class=\"_ _6\"></span>calificar como<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> cob<span class=\"_ _1\"></span>ertura <span class=\"_ _1\"></span>contable, <span class=\"_ _6\"></span>son designados inicialmente <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>tales <span class=\"_ _0\"></span>document\u00e1ndose la <span class=\"_ _0\"></span>relaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cobertura. Asimismo, <span class=\"_ _0\"></span>el Grupo verifica inicialmente y <span class=\"_ _0\"></span>de forma peri\u00f3dica a lo largo <span class=\"_ _0\"></span>de su <span class=\"_ _0\"></span>vida (como <span class=\"_ _0\"></span>m\u00ednimo en cada cierre contable)<span class=\"_ _1\"></span> que la relaci<span class=\"_ _1\"></span>\u00f3n de cobertura es<span class=\"_ _1\"></span> eficaz. El <span class=\"_ _f\"> </span>Grupo <span class=\"_ _e\"> </span>aplica <span class=\"_ _f\"> </span>cobertura <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>valor <span class=\"_ _e\"> </span>razonable, <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>cambios <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>valor <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>instrumento <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span> cobertura y de la<span class=\"_ _1\"></span> partida cubi<span class=\"_ _1\"></span>erta, atribuibles al<span class=\"_ _1\"></span> riesgo cubier<span class=\"_ _1\"></span>to, se reconocen<span class=\"_ _1\"></span> en resultados. La cont<span class=\"_ _0\"></span>abilizaci<span class=\"_ _1\"></span>\u00f3n de <span class=\"_ _0\"></span>coberturas <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>interrumpida cuando el <span class=\"_ _0\"></span>instrumento <span class=\"_ _0\"></span>de cobertura <span class=\"_ _0\"></span>vence,<span class=\"_ _1\"></span> o <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>vendido, <span class=\"_ _7\"></span>finalizado <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>ejercido, <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>deja <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cumplir <span class=\"_ _7\"></span>los <span class=\"_ _2\"></span>criterios<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>contabilizaci\u00f3n <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> coberturas. <span class=\"_ _11\"></span>En<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>ese <span class=\"_ _11\"></span>momento<span class=\"_ _1\"></span>, <span class=\"_ _11\"></span>cualquier <span class=\"_ _11\"></span>bene<span class=\"_ _1\"></span>ficio <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>p\u00e9rdida<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>acumulada <span class=\"_ _2\"></span>correspondiente <span class=\"_ _11\"></span>al<span class=\"_ _1\"></span> instrumento de cobertura <span class=\"_ _0\"></span>que haya sido r<span class=\"_ _0\"></span>egistrad<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>patrimoni<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>neto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>se mantiene dentro del <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>hasta <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>produzca <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>operaci\u00f3n <span class=\"_ _0\"></span>prevista. <span class=\"_ _0\"></span>Cuando <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>espera <span class=\"_ _7\"></span>que<span class=\"_ _1\"></span> se <span class=\"_ _9\"></span>produzca<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _8\"></span>operaci\u00f3n <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _9\"></span>siendo <span class=\"_ _8\"></span>objeto <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cobertura, <span class=\"_ _8\"></span>los <span class=\"_ _9\"></span>beneficios <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>p\u00e9rdidas acumulados <span class=\"_ _1\"></span>netos<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>conocido<span class=\"_ _1\"></span>s en<span class=\"_ _1\"></span> el<span class=\"_ _1\"></span> pa<span class=\"_ _1\"></span>trimonio <span class=\"_ _6\"></span>neto se <span class=\"_ _6\"></span>transfieren <span class=\"_ _6\"></span>a los <span class=\"_ _6\"></span>resultados <span class=\"_ _1\"></span>netos <span class=\"_ _6\"></span>del per\u00edodo<span class=\"_ _39\"> </span>2.17<span class=\"ls0\"> <span class=\"_ _5\"> </span> <span class=\"_ _0\"></span>Impuestos co<span class=\"_ _1\"></span>rrientes y <span class=\"_ _1\"></span>diferidos  </span>El <span class=\"_ _f\"> </span>gasto <span class=\"_ _e\"> </span>por <span class=\"_ _f\"> </span>impuesto <span class=\"_ _f\"> </span>del <span class=\"_ _e\"> </span>periodo <span class=\"_ _f\"> </span>comprende <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>impuestos <span class=\"_ _f\"> </span>corrientes <span class=\"_ _f\"> </span>y <span class=\"_ _e\"> </span>diferidos. <span class=\"_ _f\"> </span>Los impuestos <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconocen <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>resultado, <span class=\"_ _2\"></span>excepto <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>medida <span class=\"_ _11\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>estos <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>refieran<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>a<span class=\"_ _6\"></span> partidas reconocidas<span class=\"_ _1\"></span> en resultados o direc<span class=\"_ _1\"></span>tamente en el pa<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>rimonio neto<span class=\"_ _1\"></span>.  El <span class=\"_ _9\"></span>gasto <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>impuesto <span class=\"_ _9\"> </span>corriente <span class=\"_ _8\"></span>se <span class=\"_ _9\"> </span>calcula <span class=\"_ _9\"> </span>en <span class=\"_ _13\"> </span>base <span class=\"_ _9\"></span>a <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>leyes <span class=\"_ _9\"> </span>aprobadas <span class=\"_ _8\"></span>o <span class=\"_ _13\"> </span>a <span class=\"_ _9\"></span>punto <span class=\"_ _9\"></span>de aprobarse <span class=\"_ _11\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>fecha <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>estado<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>si<span class=\"_ _1\"></span>tuaci\u00f3n <span class=\"_ _11\"></span>fin<span class=\"_ _1\"></span>anciera <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>pa\u00edses<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>opera <span class=\"_ _11\"></span>el Grupo <span class=\"_ _f\"> </span>y <span class=\"_ _e\"> </span>en <span class=\"_ _f\"> </span>los <span class=\"_ _e\"> </span>que <span class=\"_ _f\"> </span>generan <span class=\"_ _f\"> </span>bases <span class=\"_ _e\"> </span>imponibles. <span class=\"_ _f\"> </span>La <span class=\"_ _f\"> </span>direcci\u00f3n <span class=\"_ _e\"> </span>eval\u00faa <span class=\"_ _f\"> </span>peri\u00f3dicamente <span class=\"_ _f\"> </span>las posiciones <span class=\"_ _1\"></span>tomadas en <span class=\"_ _1\"></span>las declaracion<span class=\"_ _1\"></span>es de imp<span class=\"_ _1\"></span>uestos <span class=\"_ _1\"></span>respecto a l<span class=\"_ _1\"></span>as situaci<span class=\"_ _1\"></span>ones en l<span class=\"_ _1\"></span>as que<span class=\"_ _6\"></span> la <span class=\"_ _8\"></span>regulaci\u00f3n <span class=\"_ _9\"></span>fiscal <span class=\"_ _9\"></span>aplicable <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _9\"></span>sujeta <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>interpretaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _9\"></span>y, <span class=\"_ _8\"></span>en <span class=\"_ _9\"> </span>caso <span class=\"_ _9\"> </span>necesario, <span class=\"_ _9\"></span>establece<span class=\"_ _39\"> </span><span class=\"_ _1\"></span> provisiones en funci<span class=\"_ _1\"></span>\u00f3n de las canti<span class=\"_ _1\"></span>dades que se espera paga<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span> a las autorida<span class=\"_ _1\"></span>des fiscales.<span class=\"_ _39\"> </span> Los <span class=\"_ _d\"> </span>impuestos  diferidos <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>reconocen, <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>acu<span class=\"_ _1\"></span>erdo <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>el  m\u00e9todo <span class=\"_ _5\"> </span>de  pasivo, <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>las diferencias <span class=\"_ _2\"></span>temporarias<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>surgen <span class=\"_ _2\"></span>entre <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>bases <span class=\"_ _2\"></span>fiscales <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>activos <span class=\"_ _11\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>pasivos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>sus importes <span class=\"_ _6\"></span>en <span class=\"_ _1\"></span>libros <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _1\"></span>cuentas <span class=\"_ _6\"></span>anuales <span class=\"_ _6\"></span>consolidadas. <span class=\"_ _6\"></span>Sin emba<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>go, <span class=\"_ _6\"></span>los <span class=\"_ _1\"></span>impuesto<span class=\"_ _1\"></span>s di<span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>eridos no <span class=\"_ _d\"> </span>se  contabilizan  si <span class=\"_ _d\"> </span>surgen <span class=\"_ _d\"> </span>del  r<span class=\"_ _0\"></span>econoci<span class=\"_ _1\"></span>miento  inicial <span class=\"_ _d\"> </span>de  un <span class=\"_ _d\"> </span>activo  o <span class=\"_ _d\"> </span>pasivo <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>una transacci\u00f3n,<span class=\"_ _1\"></span> distinta de una combinaci\u00f3n de nego<span class=\"_ _1\"></span>cios que, en el momento<span class=\"_ _1\"></span> de la transacci\u00f3n, no <span class=\"_ _2\"></span>afecta <span class=\"_ _2\"></span>ni <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>resultado <span class=\"_ _2\"></span>contable <span class=\"_ _2\"></span>ni <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>ganancia <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>p\u00e9rdida <span class=\"_ _2\"></span>fiscal. <span class=\"_ _11\"></span>El<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>impuesto <span class=\"_ _2\"></span>diferido <span class=\"_ _7\"></span>se determina usando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>normativa y <span class=\"_ _0\"></span>los t<span class=\"_ _0\"></span>ipos impositivos aprobados <span class=\"_ _0\"></span>o a <span class=\"_ _0\"></span>punto de <span class=\"_ _0\"></span>aprobarse <span class=\"_ _0\"></span>en<span class=\"_ _1\"></span> la <span class=\"_ _2\"></span>fecha <span class=\"_ _11\"></span>del <span class=\"_ _2\"></span>estado <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>situaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>inanciera <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>espera <span class=\"_ _2\"></span>ser\u00e1n <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>apli<span class=\"_ _1\"></span>caci\u00f3n <span class=\"_ _2\"></span>cuando <span class=\"_ _11\"></span>el correspondiente <span class=\"_ _7\"></span>activo<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>impuesto <span class=\"_ _7\"></span>diferido <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>realice <span class=\"_ _7\"></span>o <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>pasivo <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>impuesto <span class=\"_ _0\"></span>diferido <span class=\"_ _7\"></span>se liquide. Los activos po<span class=\"_ _1\"></span>r impuesto<span class=\"_ _1\"></span>s diferidos se<span class=\"_ _1\"></span> reconocen<span class=\"_ _1\"></span> en la medida<span class=\"_ _1\"></span> en que es<span class=\"_ _1\"></span> probable que<span class=\"_ _1\"></span> vaya a <span class=\"_ _9\"> </span>disponerse <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>beneficios <span class=\"_ _8\"></span>fiscales <span class=\"_ _9\"></span>futuros <span class=\"_ _9\"></span>con <span class=\"_ _8\"></span>los <span class=\"_ _9\"> </span>que <span class=\"_ _13\"> </span>poder <span class=\"_ _8\"></span>compensar <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>diferencias temporarias.<span class=\"_ _1\"></span> Se <span class=\"_ _16\"> </span>reconocen <span class=\"_ _16\"> </span>impuestos <span class=\"_ _17\"> </span>diferidos <span class=\"_ _16\"> </span>sobre <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>diferencias <span class=\"_ _16\"> </span>temporaria<span class=\"_ _6\"></span>s <span class=\"_ _10\"> </span>que <span class=\"_ _16\"> </span>surgen <span class=\"_ _16\"> </span>en inversiones en<span class=\"_ _1\"></span> dependie<span class=\"_ _1\"></span>ntes, asoci<span class=\"_ _1\"></span>adas y <span class=\"_ _1\"></span>negocios <span class=\"_ _1\"></span>conjuntos<span class=\"_ _1\"></span>, excepto en<span class=\"_ _6\"></span> aquellos casos en<span class=\"_ _1\"></span> que <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _11\"></span>pueda <span class=\"_ _2\"></span>controlar <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>fecha <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>revertir\u00e1n<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>las <span class=\"_ _2\"></span>diferencias <span class=\"_ _2\"></span>temporarias <span class=\"_ _11\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>sea probable que \u00e9stas<span class=\"_ _1\"></span> no vayan a rever<span class=\"_ _1\"></span>tir en un futu<span class=\"_ _1\"></span>ro previsibl<span class=\"_ _1\"></span>e. Los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>impuestos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>diferidos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>compensan <span class=\"_ _0\"></span>si, <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>solo <span class=\"_ _0\"></span>si, <span class=\"_ _0\"></span>existe <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>derecho legalmente reconocido <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compensar<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos por <span class=\"_ _7\"></span>impuesto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>corriente con <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pasivos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>por impuesto corriente <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>los activos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pasivos por <span class=\"_ _0\"></span>impuestos <span class=\"_ _0\"></span>diferidos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>derivan del impuesto <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>gana<span class=\"_ _1\"></span>ncias <span class=\"_ _6\"></span>correspondientes <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>misma <span class=\"_ _6\"></span>autoridad <span class=\"_ _6\"></span>fiscal, <span class=\"_ _a\"></span>que <span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>ecaen <span class=\"_ _a\"></span>sobre la <span class=\"_ _11\"></span>misma <span class=\"_ _8\"></span>entidad <span class=\"_ _8\"></span>o <span class=\"_ _11\"></span>sujeto <span class=\"_ _11\"></span>fiscal, <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>diferentes <span class=\"_ _11\"></span>entidades <span class=\"_ _11\"></span>o <span class=\"_ _8\"></span>sujetos <span class=\"_ _11\"></span>fiscales, <span class=\"_ _11\"></span>que <span class=\"_ _8\"></span>pretenden liquidar los activos<span class=\"_ _1\"></span> y pasivos fiscales<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>corrientes<span class=\"_ _1\"></span> por su importe neto<span class=\"_ _1\"></span>. 2.18<span class=\"ls0\"> <span class=\"_ _5\"> </span>Prestaciones a los empl<span class=\"_ _1\"></span>eados </span> <span class=\"_ _1d\"> </span><span class=\"ls7\">a)</span> <span class=\"_ _1c\"> </span>Plan de pensiones de<span class=\"_ _1\"></span> aportaci\u00f3n de<span class=\"_ _1\"></span>finida  <span class=\"_ _1d\"> </span>Patentes <span class=\"_ _8\"></span>Talgo, <span class=\"_ _11\"></span>S.L.U. <span class=\"_ _8\"></span>mantiene <span class=\"_ _11\"></span>acordado <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>sus <span class=\"_ _8\"></span>trabajadores <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>plan <span class=\"_ _8\"></span>de pensiones <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>aportaci\u00f3n <span class=\"_ _13\"> </span>definida <span class=\"_ _f\"> </span>por <span class=\"_ _13\"> </span>el <span class=\"_ _13\"> </span>cual <span class=\"_ _13\"> </span>la <span class=\"_ _f\"> </span>mencionada <span class=\"_ _13\"> </span>sociedad <span class=\"_ _13\"> </span>dependiente<span class=\"_ _1\"></span> realiza <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>aportaci\u00f3n <span class=\"_ _2\"></span>mensual <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>4% <span class=\"_ _11\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _2\"></span>salario <span class=\"_ _2\"></span>bruto <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>anti<span class=\"_ _1\"></span>g\u00fcedad <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>cada empleado, estando<span class=\"_ _1\"></span> el fondo asi<span class=\"_ _1\"></span>gnado espec\u00ed<span class=\"_ _1\"></span>ficamente a cada <span class=\"_ _1\"></span>trabajador. Una<span class=\"_ _1\"></span> vez que se <span class=\"_ _6\"></span>han <span class=\"_ _a\"></span>pagado <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>aportacion<span class=\"_ _1\"></span>es, <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>sociedad <span class=\"_ _a\"></span>dependiente <span class=\"_ _6\"></span>no <span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>iene<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>obligaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>realizar pagos adicional<span class=\"_ _1\"></span>es<span class=\"_ _39\"> </span>.  <span class=\"_ _1d\"> </span>El <span class=\"_ _11\"></span>acuerdo <span class=\"_ _11\"></span>firmado <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>trabajadores <span class=\"_ _11\"></span>respect<span class=\"_ _1\"></span>o <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>todos <span class=\"_ _8\"></span>los <span class=\"_ _11\"></span>derechos <span class=\"_ _11\"></span>devengados estableci\u00f3 <span class=\"_ _9\"> </span>una <span class=\"_ _13\"> </span>\u00fanica <span class=\"_ _9\"> </span>aportaci\u00f3n <span class=\"_ _9\"> </span>a <span class=\"_ _13\"> </span>una <span class=\"_ _9\"> </span>entidad <span class=\"_ _9\"></span>financiera <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>gestiona <span class=\"_ _13\"> </span>el <span class=\"_ _9\"> </span>f<span class=\"_ _0\"></span>ondo <span class=\"_ _9\"></span>de pensiones <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _1\"></span>las<span class=\"_ _1\"></span> apor<span class=\"_ _1\"></span>taciones <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>uturas <span class=\"_ _6\"></span>que la <span class=\"_ _6\"></span>sociedad <span class=\"_ _1\"></span>ha i<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>realizando.<span class=\"_ _1\"></span> La <span class=\"_ _6\"></span>sociedad tiene externalizad<span class=\"_ _1\"></span>o el plan de pensi<span class=\"_ _1\"></span>ones desde m<span class=\"_ _1\"></span>arzo de 2000. b)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Indemnizaciones<span class=\"_ _1\"></span> por cese </span> <span class=\"_ _1d\"> </span>Las <span class=\"_ _11\"></span>indemnizaciones <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>cese <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>pagan <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>empleados <span class=\"_ _11\"></span>como<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>consecuencia <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la decisi\u00f3n <span class=\"_ _e\"> </span>del  Grupo<span class=\"_ _1\"></span>  de <span class=\"_ _e\"> </span>rescindir  su <span class=\"_ _f\"> </span>contrato  d<span class=\"_ _1\"></span>e  traba<span class=\"_ _1\"></span>jo.  El<span class=\"_ _1\"></span>  Grupo <span class=\"_ _f\"> </span>r<span class=\"_ _0\"></span>econoce <span class=\"_ _e\"> </span>estas prestaciones cuando se <span class=\"_ _1\"></span>ha comprometido de fo<span class=\"_ _1\"></span>rma demostrabl<span class=\"_ _1\"></span>e a cesar en su empleo a <span class=\"_ _e\"> </span>los  traba<span class=\"_ _1\"></span>jadores. <span class=\"_ _e\"> </span>Las <span class=\"_ _e\"> </span>prestaciones <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>no <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>van  a <span class=\"_ _f\"> </span>pagar  en <span class=\"_ _f\"> </span>los  do<span class=\"_ _1\"></span>ce <span class=\"_ _e\"> </span>meses siguientes <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>estado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>situaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>financiera, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>descuentan <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>actual.  <span class=\"_ _1d\"> </span><span class=\"ff4 fs4\">c) <span class=\"_ _4\"> </span>Bonus </span>El <span class=\"_ _7\"></span><span class=\"ls0\">Grupo, <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>re\u00fanen <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>condiciones <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>ello, <span class=\"_ _7\"></span>reconoce <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>pasivo <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>gasto </span>para <span class=\"_ _f\"> </span>pago <span class=\"_ _13\"> </span>de <span class=\"_ _f\"> </span>objetivos <span class=\"_ _13\"> </span>en <span class=\"_ _f\"> </span>base <span class=\"_ _13\"> </span>a <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>acuerdos <span class=\"_ _13\"> </span>individuales <span class=\"_ _f\"> </span>con <span class=\"_ _13\"> </span>cada <span class=\"_ _f\"> </span>uno <span class=\"_ _f\"> </span>de <span class=\"_ _13\"> </span>los trabajadores.  <span class=\"_ _1d\"> </span><span class=\"ls7\"></span><span class=\"ls7\">d)</span> <span class=\"_ _1c\"> </span>Prestaciones  a<span class=\"_ _6\"></span>  los  em<span class=\"_ _1\"></span>pleados <span class=\"_ _e\"> </span>del  Grupo  - <span class=\"_ _e\"> </span>Retribuci\u00f3n <span class=\"_ _e\"> </span>con  instru<span class=\"_ _1\"></span>mentos <span class=\"_ _e\"> </span>de patrimonio El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>reconoce, <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>lado, los <span class=\"_ _1\"></span>bienes <span class=\"_ _1\"></span>y se<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>vicios <span class=\"_ _6\"></span>recibidos como<span class=\"_ _1\"></span> un <span class=\"_ _6\"></span>activo o <span class=\"_ _1\"></span>como un <span class=\"_ _2\"></span>gasto, <span class=\"_ _11\"></span>a<span class=\"_ _1\"></span>tendiendo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>naturaleza, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _11\"></span>obtenci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>y, <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>o<span class=\"_ _1\"></span>tro, <span class=\"_ _2\"></span>el correspondiente <span class=\"_ _9\"></span>incremento <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _13\"> </span>patrimonio <span class=\"_ _9\"> </span>neto <span class=\"_ _13\"> </span>o <span class=\"_ _13\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _13\"> </span>pasivo, <span class=\"_ _9\"> </span>dependiendo <span class=\"_ _9\"></span>del medio aprobado.<span class=\"_ _1\"></span> En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>de tr<span class=\"_ _0\"></span>ansacci<span class=\"_ _1\"></span>ones <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>liquiden con <span class=\"_ _0\"></span>instrumentos <span class=\"_ _0\"></span>de patrimonio, tanto <span class=\"_ _0\"></span>los servicios <span class=\"_ _2\"></span>prestados <span class=\"_ _7\"></span>como <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>incremen<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>patrimonio <span class=\"_ _2\"></span>neto <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>valoran <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor razonable <span class=\"_ _6\"></span>de los <span class=\"_ _6\"></span>instrum<span class=\"_ _1\"></span>entos <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>patrimonio <span class=\"_ _6\"></span>cedidos, <span class=\"_ _1\"></span>referido <span class=\"_ _6\"></span>a la <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>acuerdo de<span class=\"_ _1\"></span> concesi\u00f3n. 2.19<span class=\"ls0\"> <span class=\"_ _5\"> </span>Provisiones </span>Las provisiones se recon<span class=\"_ _1\"></span>ocen cuando el Grupo ti<span class=\"_ _1\"></span>ene una obligaci\u00f3n presente, ya sea leg<span class=\"_ _1\"></span>al o impl\u00edcita, <span class=\"_ _2\"></span>como <span class=\"_ _11\"></span>resultad<span class=\"_ _1\"></span>o <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>sucesos <span class=\"_ _11\"></span>pasados<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>es <span class=\"_ _11\"></span>probable <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>vaya <span class=\"_ _11\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>ser <span class=\"_ _2\"></span>necesaria <span class=\"_ _11\"></span>una<span class=\"_ _6\"></span> salida de recursos<span class=\"_ _1\"></span> para liqui<span class=\"_ _1\"></span>dar la obligaci\u00f3n<span class=\"_ _1\"></span> y el importe puede<span class=\"_ _1\"></span> estimarse <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>forma fiable.<span class=\"_ _1\"></span> Las <span class=\"_ _7\"></span>provisiones <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>valoran <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _7\"></span>actual<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>desembolsos <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>espera <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>sean necesarios <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>liquidar <span class=\"_ _8\"></span>la <span class=\"_ _13\"> </span>obligaci\u00f3n <span class=\"_ _8\"></span>usando <span class=\"_ _9\"> </span>un <span class=\"_ _13\"> </span>tipo <span class=\"_ _9\"> </span>antes <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>impuestos <span class=\"_ _8\"></span>que <span class=\"_ _9\"> </span>r<span class=\"_ _0\"></span>efleje<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>las evaluaciones del<span class=\"_ _1\"></span> mercado actual del val<span class=\"_ _1\"></span>or tempor<span class=\"_ _1\"></span>al del dinero y los<span class=\"_ _1\"></span> riesgos espec\u00edficos de la obligaci\u00f3n<span class=\"_ _1\"></span>. Los ajustes e<span class=\"_ _6\"></span>n la provisi\u00f3n con <span class=\"_ _1\"></span>motivo<span class=\"_ _1\"></span> de su <span class=\"_ _1\"></span>actualizaci\u00f3n se <span class=\"_ _6\"></span>reconocen como <span class=\"_ _1\"></span>un gasto financiero co<span class=\"_ _1\"></span>nforme se van<span class=\"_ _1\"></span> devengando. Los pasivos<span class=\"_ _1\"></span> contingen<span class=\"_ _1\"></span>tes no<span class=\"_ _1\"></span> se <span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>econocen <span class=\"_ _1\"></span>en las<span class=\"_ _1\"></span> cuentas <span class=\"_ _1\"></span>anuales<span class=\"_ _1\"></span> consolida<span class=\"_ _1\"></span>das, sino <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se informa sobre los <span class=\"_ _1\"></span>mismos, confor<span class=\"_ _1\"></span>me a los reque<span class=\"_ _1\"></span>rimientos de la N<span class=\"_ _1\"></span>IC 37<span class=\"_ _39\"> </span><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls7 ws0\">2.<span class=\"ls0\">20   Reconocimien<span class=\"_ _1\"></span>to de ingresos </span></div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">Identificaci\u00f3n de con<span class=\"_ _1\"></span>tratos y obli<span class=\"_ _1\"></span>gaciones de eje<span class=\"_ _1\"></span>cuci\u00f3n </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _2\"></span>contratos <span class=\"_ _7\"></span>firmados <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _7\"></span>tienen <span class=\"_ _2\"></span>sustancia <span class=\"_ _2\"></span>comercial <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>identifican <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>manera </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y19c ff4 fs4 fc0 sc0 ls0 ws0\">clara <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>bien<span class=\"_ _1\"></span>es <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>ser<span class=\"_ _1\"></span>vicios <span class=\"_ _11\"></span>objeto<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>estos, <span class=\"_ _2\"></span>as\u00ed <span class=\"_ _11\"></span>como <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>plazo<span class=\"_ _6\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _11\"></span>entreg<span class=\"_ _1\"></span>a, <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>preci<span class=\"_ _1\"></span>o <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>las<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y53 ff4 fs4 fc0 sc0 ls0 ws0\">condiciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>pago a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>apli<span class=\"_ _1\"></span>car <span class=\"_ _1\"></span>en <span class=\"_ _6\"></span>el con<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>rato. <span class=\"_ _6\"></span>La <span class=\"_ _6\"></span>tipolog\u00eda <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>contratos <span class=\"_ _6\"></span>de l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>compa\u00f1\u00eda<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>incluy<span class=\"_ _1\"></span>e </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y19d ff4 fs4 fc0 sc0 ls0 ws0\">la <span class=\"_ _f\"> </span>fabricaci\u00f3n <span class=\"_ _13\"> </span>y <span class=\"_ _13\"> </span>m<span class=\"_ _0\"></span>antenimien<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>de <span class=\"_ _13\"> </span>material <span class=\"_ _f\"> </span>rodante <span class=\"_ _13\"> </span>y <span class=\"_ _f\"> </span>m\u00e1quinas <span class=\"_ _13\"> </span>auxiliares <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>la <span class=\"_ _13\"> </span>venta <span class=\"_ _f\"> </span>de </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y19e ff4 fs4 fc0 sc0 ls0 ws0\">repuestos.  </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y1a0 ff4 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _0\"></span>identificaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>obligaciones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ejecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cada <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>realiza <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>base </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y1a1 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _1\"></span>si <span class=\"_ _6\"></span>los <span class=\"_ _1\"></span>bienes <span class=\"_ _6\"></span>o <span class=\"_ _1\"></span>servicios <span class=\"_ _6\"></span>prestados <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>distintos, <span class=\"_ _1\"></span>tanto <span class=\"_ _6\"></span>porque <span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>cliente <span class=\"_ _6\"></span>pueda <span class=\"_ _1\"></span>beneficiarse<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y1a2 ff4 fs4 fc0 sc0 ls0 ws0\">de ellos (es decir, el bien o servicio es capaz de ser distinto) c<span class=\"_ _0\"></span>omo porque<span class=\"_ _1\"></span> son considerados </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y1a3 ff4 fs4 fc0 sc0 ls0 ws0\">distintos en el con<span class=\"_ _1\"></span>texto del<span class=\"_ _1\"></span> contrato. </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y1a5 ff4 fs4 fc0 sc0 ls0 ws0\">Se identifica como u<span class=\"_ _1\"></span>na obli<span class=\"_ _1\"></span>gaci\u00f3n de ejecuci\u00f3n c<span class=\"_ _1\"></span>ada compro<span class=\"_ _1\"></span>miso de transferir al<span class=\"_ _1\"></span> cliente: </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x8f h3 y3bc ff4 fs0 fc0 sc0 ls0 ws0\">- <span class=\"_ _1e\"> </span><span class=\"fs4\">Un bien<span class=\"_ _1\"></span> o servicio (o gru<span class=\"_ _1\"></span>po de bienes o se<span class=\"_ _1\"></span>rvicios) diferenciado<span class=\"_ _6\"></span>.<span class=\"_ _0\"></span><span class=\"fs0\"> </span></span></div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x8f h3 y3bd ff4 fs0 fc0 sc0 ls0 ws0\">- <span class=\"_ _1e\"> </span><span class=\"fs4\">Una <span class=\"_ _2\"></span>serie <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>bien<span class=\"_ _1\"></span>es <span class=\"_ _2\"></span>o <span class=\"_ _11\"></span>servici<span class=\"_ _1\"></span>os <span class=\"_ _2\"></span>diferenciados <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>sean <span class=\"_ _11\"></span>pr\u00e1c<span class=\"_ _1\"></span>ticamente <span class=\"_ _2\"></span>iguales <span class=\"_ _2\"></span>y </span></div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x90 h3 y33 ff4 fs4 fc0 sc0 ls0 ws0\">que se atengan al<span class=\"_ _1\"></span> mismo pat<span class=\"_ _1\"></span>r\u00f3n de transferenci<span class=\"_ _1\"></span>a al cliente<span class=\"fs0 ls13\">. <span class=\"ls0\"> </span></span></div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y3bf ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _6\"></span>ingresos <span class=\"_ _6\"></span>procedentes <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>ejecuci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>fabricaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>material <span class=\"_ _6\"></span>rodante </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y3c0 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _7\"></span>un <span class=\"_ _2\"></span>n\u00famero <span class=\"_ _7\"></span>determinado <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>trenes <span class=\"_ _7\"></span>completos <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>composiciones <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>coches, <span class=\"_ _7\"></span>en <span class=\"_ _2\"></span>un <span class=\"_ _7\"></span>mismo </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y3c1 ff4 fs4 fc0 sc0 ls0 ws0\">contrato, <span class=\"_ _11\"></span>son<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>considerados <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>misma <span class=\"_ _11\"></span>obligaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>ejecuci\u00f3n <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>normal<span class=\"_ _1\"></span>mente <span class=\"_ _11\"></span>conll<span class=\"_ _1\"></span>evan <span class=\"_ _11\"></span>un </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y3c2 ff4 fs4 fc0 sc0 ls0 ws0\">periodo de reali<span class=\"_ _1\"></span>zaci\u00f3n superior al a\u00f1o<span class=\"_ _6\"></span>.<span class=\"_ _0\"></span> </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y3c4 ff4 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _f\"> </span>fabricaci\u00f3n <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>maquinaria <span class=\"_ _f\"> </span>para <span class=\"_ _f\"> </span>el <span class=\"_ _f\"> </span>mantenimiento <span class=\"_ _f\"> </span>de <span class=\"_ _13\"> </span>t<span class=\"_ _0\"></span>renes <span class=\"_ _13\"> </span>(m\u00e1quinas <span class=\"_ _f\"> </span>auxiliares) <span class=\"_ _f\"> </span>se </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y3c5 ff4 fs4 fc0 sc0 ls0 ws0\">considera <span class=\"_ _16\"> </span>una <span class=\"_ _10\"> </span>obligaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _10\"> </span>ejecuci\u00f3n. <span class=\"_ _16\"> </span>Son <span class=\"_ _16\"> </span>contratos <span class=\"_ _10\"> </span>negociados<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>en <span class=\"_ _10\"> </span>base <span class=\"_ _16\"> </span>a <span class=\"_ _10\"> </span>unas </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y3c6 ff4 fs4 fc0 sc0 ls0 ws0\">caracter\u00edsticas<span class=\"_ _1\"></span> t\u00e9cnicas defi<span class=\"_ _1\"></span>nidas por el clien<span class=\"_ _1\"></span>te. </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y3c8 ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _8\"></span>contratos <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>remodelaciones, <span class=\"_ _8\"></span>son <span class=\"_ _8\"></span>contratos<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>definidos <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>unas <span class=\"_ _8\"></span>caracter<span class=\"_ _1\"></span>\u00edsticas </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y3c9 ff4 fs4 fc0 sc0 ls0 ws0\">t\u00e9cnicas defini<span class=\"_ _1\"></span>das por el <span class=\"_ _1\"></span>cliente y son<span class=\"_ _1\"></span> considerados co<span class=\"_ _1\"></span>mo una \u00fani<span class=\"_ _1\"></span>ca obligaci\u00f3n de<span class=\"_ _1\"></span> ejecuci\u00f3n<span class=\"_ _1\"></span>. </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y3ca ff4 fs4 fc0 sc0 ls0 ws0\">Normalmente co<span class=\"_ _1\"></span>nllevan un peri<span class=\"_ _1\"></span>odo de realizaci<span class=\"_ _1\"></span>\u00f3n superior al<span class=\"_ _1\"></span> a\u00f1o. </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y3cc ff4 fs4 fc0 sc0 ls0 ws0\">Adicional<span class=\"_ _1\"></span>mente, <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>contratos<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>fabricaci\u00f3n <span class=\"_ _0\"></span>ofrecen <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>periodo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>garan<span class=\"_ _1\"></span>t\u00eda <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>supone </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y3cd ff4 fs4 fc0 sc0 ls0 ws0\">un <span class=\"_ _0\"></span>servicio <span class=\"_ _0\"></span>diferenciado, <span class=\"_ _0\"></span>ya <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ata<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>garant\u00edas<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>propias <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>secto<span class=\"_ _1\"></span>r. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>estima<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y3ce ff4 fs4 fc0 sc0 ls0 ws0\">provisi\u00f3n <span class=\"_ _11\"></span>correspondiente <span class=\"_ _11\"></span>para <span class=\"_ _8\"></span>reclamaciones <span class=\"_ _11\"></span>futuras <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>garant\u00eda <span class=\"_ _11\"></span>en <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>informaci\u00f3n </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y3cf ff4 fs4 fc0 sc0 ls0 ws0\">hist\u00f3rica <span class=\"_ _6\"></span>sobre <span class=\"_ _a\"></span>r<span class=\"_ _0\"></span>eclamaci<span class=\"_ _1\"></span>ones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>garant\u00eda, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>tendencias<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>recientes <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>podr\u00edan <span class=\"_ _6\"></span>sugeri<span class=\"_ _1\"></span>r </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y3d0 ff4 fs4 fc0 sc0 ls0 ws0\">que la informaci\u00f3n pa<span class=\"_ _1\"></span>sada sobre<span class=\"_ _1\"></span> el coste puede<span class=\"_ _1\"></span> diferir de las <span class=\"_ _1\"></span>reclamaciones fu<span class=\"_ _1\"></span>turas. </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y1be ff4 fs4 fc0 sc0 ls0 ws0\">Las <span class=\"_ _6\"></span>ventas <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>repuestos <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>consideradas <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>ejecuci\u00f3n <span class=\"_ _6\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _6\"></span>satisfacen<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y1bf ff4 fs4 fc0 sc0 ls0 ws0\">en <span class=\"_ _9\"> </span>el <span class=\"_ _13\"> </span>momento <span class=\"_ _13\"> </span>que <span class=\"_ _13\"> </span>se <span class=\"_ _9\"> </span>transfieren <span class=\"_ _13\"> </span>los <span class=\"_ _9\"> </span>bienes <span class=\"_ _13\"> </span>y <span class=\"_ _9\"> </span>se <span class=\"_ _13\"> </span>tr<span class=\"_ _0\"></span>aspasan <span class=\"_ _9\"></span>los <span class=\"_ _9\"> </span>riesgos <span class=\"_ _13\"> </span>asociados <span class=\"_ _9\"> </span>a <span class=\"_ _13\"> </span>la </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y1c0 ff4 fs4 fc0 sc0 ls0 ws0\">propiedad de los<span class=\"_ _1\"></span> mismos. </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y1c2 ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _8\"></span>ingresos <span class=\"_ _11\"></span>procedentes <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _8\"></span>obligaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>ejecuci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _11\"></span>mantenimiento <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>trenes <span class=\"_ _8\"></span>son </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y3d3 ff4 fs4 fc0 sc0 ls0 ws0\">considerados <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>obligaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>ejecuci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>separada <span class=\"_ _2\"></span>del <span class=\"_ _11\"></span>contra<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>fabricaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>se </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y1c4 ff4 fs4 fc0 sc0 ls0 ws0\">reconoce a <span class=\"_ _0\"></span>medida que se <span class=\"_ _0\"></span>va prestando <span class=\"_ _0\"></span>el servicio en <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _0\"></span>de unos c\u00e1nones <span class=\"_ _0\"></span>negociados </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y1c5 ff4 fs4 fc0 sc0 ls0 ws0\">anualmente <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>cliente.<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>En <span class=\"_ _11\"></span>determinados <span class=\"_ _11\"></span>contratos<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>debe <span class=\"_ _11\"></span>realizar <span class=\"_ _11\"></span>actuaciones </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y3d4 ff4 fs4 fc0 sc0 ls0 ws0\">espec\u00edficas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>mantenimiento, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _2\"></span>como <span class=\"_ _7\"></span>entregar<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>cliente<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>repuestos <span class=\"_ _2\"></span>al <span class=\"_ _7\"></span>finalizar <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>periodo<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y3d5 ff4 fs4 fc0 sc0 ls0 ws0\">del contrato. El <span class=\"_ _0\"></span>reconocimien<span class=\"_ _1\"></span>to de <span class=\"_ _0\"></span>estos ingresos se realiza <span class=\"_ _0\"></span>en el m<span class=\"_ _7\"></span>ome<span class=\"_ _1\"></span>nto de <span class=\"_ _0\"></span>su ejecuci\u00f3n, </div></div><div class=\"c w41 h3e gs42\"><div class=\"t m0 x38 ha y3d6 ff4 fs4 fc0 sc0 ls0 ws0\">manteniendo el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>a cierre <span class=\"_ _7\"></span>del ejercicio <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>pasivo <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la f<span class=\"_ _0\"></span>acturaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ya <span class=\"_ _0\"></span>realizada <span class=\"_ _0\"></span>que ha </div></div><div class=\"c w41 h3e gs44\"><div class=\"t m0 x38 h3f y197 ff7 fs4 fc0 sc0 ls0 ws0\">sido asignada <span class=\"_ _0\"></span>como precio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>estos servicios en <span class=\"_ _0\"></span>el ep\u00edgrafe <span class=\"_ _0\"></span>\u201cProvision<span class=\"_ _1\"></span>es para <span class=\"_ _0\"></span>otros pasivos </div></div><div class=\"c w41 h3e gs44\"><div class=\"t m0 x38 ha y198 ff7 fs4 fc0 sc0 ls0 ws0\">e ingresos diferidos<span class=\"_ _1\"></span>\u201d.<span class=\"ff4\"> </span></div></div><div class=\"c w41 h3e gs44\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">En <span class=\"_ _0\"></span>este <span class=\"_ _7\"></span>sentido,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>mayor\u00eda <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>contratos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>clientes <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>grupo <span class=\"_ _7\"></span>Talgo no <span class=\"_ _7\"></span>contienen <span class=\"_ _0\"></span>m\u00e1s </div></div><div class=\"c w41 h3e gs44\"><div class=\"t m0 x38 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _f\"> </span>una <span class=\"_ _f\"> </span>\u00fanica <span class=\"_ _e\"> </span>obligaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>ejecuci\u00f3n. <span class=\"_ _f\"> </span>S\u00f3lo <span class=\"_ _f\"> </span>un <span class=\"_ _f\"> </span>contrato <span class=\"_ _f\"> </span>que <span class=\"_ _f\"> </span>se <span class=\"_ _f\"> </span>ejecuta <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>dos <span class=\"_ _e\"> </span>etapas, </div></div><div class=\"c w41 h3e gs44\"><div class=\"t m0 x38 ha y19c ff4 fs4 fc0 sc0 ls0 ws0\">empezando po<span class=\"_ _1\"></span>r el <span class=\"_ _1\"></span>suministro<span class=\"_ _1\"></span> de bien<span class=\"_ _1\"></span>es a <span class=\"_ _1\"></span>un cl<span class=\"_ _1\"></span>iente seg<span class=\"_ _1\"></span>uido de <span class=\"_ _1\"></span>servicios p<span class=\"_ _6\"></span>restados sobre l<span class=\"_ _1\"></span>os </div></div><div class=\"c w41 h3e gs44\"><div class=\"t m0 x38 ha y53 ff4 fs4 fc0 sc0 ls0 ws0\">activos <span class=\"_ _a\"></span>construidos <span class=\"_ _a\"></span>(mantenimiento), <span class=\"_ _a\"></span>incluye <span class=\"_ _a\"></span>dos <span class=\"_ _6\"></span>obli<span class=\"_ _1\"></span>gaciones <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>ejecuci\u00f3n <span class=\"_ _a\"></span>distintas. <span class=\"_ _a\"></span>El <span class=\"_ _6\"></span>precio </div></div><div class=\"c w41 h3e gs44\"><div class=\"t m0 x38 ha y19d ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ransacci\u00f3n <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>distribuye <span class=\"_ _6\"></span>entre <span class=\"_ _1\"></span>las <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>ejecuci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _1\"></span>propo<span class=\"_ _1\"></span>rci\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _1\"></span>los <span class=\"_ _6\"></span>precios </div></div><div class=\"c w41 h3e gs44\"><div class=\"t m0 x38 ha y19e ff4 fs4 fc0 sc0 ls0 ws0\">de venta independi<span class=\"_ _1\"></span>entes de los bienes<span class=\"_ _1\"></span> y servicios<span class=\"_ _1\"></span>.  </div></div><div class=\"c w41 h3e gs44\"><div class=\"t m0 x38 ha y1a0 ff4 fs4 fc0 sc0 ls0 ws0\">Identificaci\u00f3n y asignaci<span class=\"_ _1\"></span>\u00f3n del precio<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs44\"><div class=\"t m0 x38 ha y1a2 ff4 fs4 fc0 sc0 ls0 ws0\">En <span class=\"_ _13\"> </span>la <span class=\"_ _f\"> </span>determinaci\u00f3n <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>precio <span class=\"_ _13\"> </span>de <span class=\"_ _f\"> </span>los <span class=\"_ _13\"> </span>contratos, <span class=\"_ _13\"> </span>el <span class=\"_ _13\"> </span>Grupo <span class=\"_ _f\"> </span>eval\u00faa, <span class=\"_ _13\"> </span>adicionalmente,<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>a <span class=\"_ _13\"> </span>las </div></div><div class=\"c w41 h3e gs44\"><div class=\"t m0 x38 ha y1a3 ff4 fs4 fc0 sc0 ls0 ws0\">contraprestacion<span class=\"_ _1\"></span>es <span class=\"_ _22\"> </span>en<span class=\"_ _6\"></span> <span class=\"_ _22\"> </span>efectivo <span class=\"_ _27\"> </span>que <span class=\"_ _27\"> </span>se <span class=\"_ _27\"> </span>esperan <span class=\"_ _27\"> </span>recibir, <span class=\"_ _27\"> </span>otros <span class=\"_ _27\"> </span>factores, <span class=\"_ _27\"> </span>tales <span class=\"_ _27\"> </span>como<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs44\"><div class=\"t m0 x38 ha y1a4 ff4 fs4 fc0 sc0 ls0 ws0\">contraprestacion<span class=\"_ _1\"></span>es <span class=\"_ _7\"></span>variables, <span class=\"_ _0\"></span>contraprestaciones <span class=\"_ _0\"></span>distintas <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>efectivo, <span class=\"_ _0\"></span>contraprestaciones <span class=\"_ _0\"></span>a </div></div><div class=\"c w41 h3e gs44\"><div class=\"t m0 x38 ha y1a5 ff4 fs4 fc0 sc0 ls0 ws0\">pagar a un cliente<span class=\"_ _1\"></span> y eventual<span class=\"_ _1\"></span>es componente<span class=\"_ _1\"></span>s de financiaci\u00f3n.<span class=\"_ _39\"> </span> </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y1a7 ff4 fs4 fc0 sc0 ls0 ws0\">Reconocimiento de<span class=\"_ _1\"></span> ingresos </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y1a9 ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _b\"> </span>ingresos <span class=\"_ _5\"> </span>por <span class=\"_ _b\"> </span>contratos <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>f<span class=\"_ _0\"></span>abricaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>material <span class=\"_ _5\"> </span>rodante <span class=\"_ _b\"> </span>y <span class=\"_ _5\"> </span>m\u00e1quinas <span class=\"_ _b\"> </span>auxiliares </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y1aa ff4 fs4 fc0 sc0 ls0 ws0\">espec\u00edficamente<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>negociados en <span class=\"_ _7\"></span>base <span class=\"_ _0\"></span>a unas <span class=\"_ _0\"></span>caracter\u00edsticas t\u00e9cnicas <span class=\"_ _0\"></span>definidas por <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>cliente<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y1ab ff4 fs4 fc0 sc0 ls0 ws0\">final, <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>implican <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>fabricaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>un <span class=\"_ _2\"></span>activo <span class=\"_ _2\"></span>o <span class=\"_ _11\"></span>conjunto<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>activos, <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>no <span class=\"_ _11\"></span>ti<span class=\"_ _0\"></span>enen <span class=\"_ _2\"></span>un <span class=\"_ _11\"></span>uso<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y1ac ff4 fs4 fc0 sc0 ls0 ws0\">alternativo <span class=\"_ _1\"></span>y para<span class=\"_ _1\"></span> los qu<span class=\"_ _1\"></span>e el <span class=\"_ _6\"></span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _1\"></span>tiene de<span class=\"_ _1\"></span>recho <span class=\"_ _1\"></span>al cobro<span class=\"_ _1\"></span> de lo<span class=\"_ _6\"></span> ejecutado <span class=\"_ _1\"></span>hasta la<span class=\"_ _1\"></span> fecha, <span class=\"_ _1\"></span>que </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y1ad ff4 fs4 fc0 sc0 ls0 ws0\">est\u00e9n \u00edntima<span class=\"_ _1\"></span>mente relaci<span class=\"_ _1\"></span>onados entre<span class=\"_ _1\"></span> ellos en t\u00e9r<span class=\"_ _1\"></span>minos de su<span class=\"_ _1\"></span> dise\u00f1o, tecn<span class=\"_ _1\"></span>olog\u00eda y funci<span class=\"_ _1\"></span>\u00f3n, o </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y1ae ff4 fs4 fc0 sc0 ls0 ws0\">bien en <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _1\"></span>con su<span class=\"_ _1\"></span> \u00faltimo <span class=\"_ _1\"></span>destino <span class=\"_ _1\"></span>o util<span class=\"_ _1\"></span>izaci\u00f3n, y<span class=\"_ _1\"></span> que man<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>engan c<span class=\"_ _1\"></span>aracter\u00edsticas<span class=\"_ _1\"></span> t\u00e9cnicas<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y1af ff4 fs4 fc0 sc0 ls0 ws0\">y <span class=\"_ _6\"></span>estructurales <span class=\"_ _a\"></span>distintas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>otros <span class=\"_ _6\"></span>activos, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _a\"></span>durante <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>del <span class=\"_ _a\"></span>contrato <span class=\"_ _6\"></span>cuando </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y1b0 ff4 fs4 fc0 sc0 ls0 ws0\">el resultado del mismo p<span class=\"_ _1\"></span>uede estimarse de forma<span class=\"_ _1\"></span> fiable y es probable que<span class=\"_ _1\"></span> el contrato vaya a </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y1b1 ff4 fs4 fc0 sc0 ls0 ws0\">ser <span class=\"_ _1\"></span>rentable. <span class=\"_ _6\"></span>El cri<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>erio <span class=\"_ _6\"></span>de reconocimi<span class=\"_ _1\"></span>ento <span class=\"_ _6\"></span>de ingr<span class=\"_ _1\"></span>esos <span class=\"_ _6\"></span>en contrato<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>abricaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>aterial<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y1b2 ff4 fs4 fc0 sc0 ls0 ws0\">rodante <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>m\u00e1quinas <span class=\"_ _0\"></span>auxiliares var\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>estimaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>resultado <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>e </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y264 ff4 fs4 fc0 sc0 ls0 ws0\">incluye todos los costes relacionad<span class=\"_ _1\"></span>os, potenciales retrasos,<span class=\"_ _1\"></span> reclamaciones y penalizaci<span class=\"_ _1\"></span>ones. </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha ye ff4 fs4 fc0 sc0 ls0 ws0\">Cuando sea <span class=\"_ _1\"></span>probable qu<span class=\"_ _6\"></span>e los costes del<span class=\"_ _1\"></span> contra<span class=\"_ _1\"></span>to vayan <span class=\"_ _1\"></span>a exceder <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>total <span class=\"_ _1\"></span>de los i<span class=\"_ _1\"></span>ngresos de<span class=\"_ _1\"></span>l </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y265 ff4 fs4 fc0 sc0 ls0 ws0\">mismo, la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>esperada se <span class=\"_ _0\"></span>reconoce <span class=\"_ _0\"></span>inmediatamen<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>como un <span class=\"_ _0\"></span>gasto. El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>utiliza el </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y266 ff4 fs4 fc0 sc0 ls0 ws0\">m\u00e9todo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>porcen<span class=\"_ _1\"></span>taje d<span class=\"_ _6\"></span>e realizaci\u00f3n <span class=\"_ _6\"></span>para de<span class=\"_ _1\"></span>terminar<span class=\"_ _1\"></span> el <span class=\"_ _6\"></span>importe <span class=\"_ _1\"></span>adecuado <span class=\"_ _6\"></span>a reconocer <span class=\"_ _6\"></span>en un<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y267 ff4 fs4 fc0 sc0 ls0 ws0\">periodo <span class=\"_ _11\"></span>deter<span class=\"_ _1\"></span>minado. <span class=\"_ _2\"></span>El <span class=\"_ _11\"></span>grado <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>realizaci\u00f3n <span class=\"_ _11\"></span>se <span class=\"_ _2\"></span>determina <span class=\"_ _11\"></span>por <span class=\"_ _2\"></span>referencia <span class=\"_ _11\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>costes <span class=\"_ _11\"></span>del<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y268 ff4 fs4 fc0 sc0 ls0 ws0\">contrato <span class=\"_ _0\"></span>incurridos en <span class=\"_ _7\"></span>la f<span class=\"_ _0\"></span>echa <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>situaci\u00f3n <span class=\"_ _0\"></span>financiera <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>un porcentaje <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y2a8 ff4 fs4 fc0 sc0 ls0 ws0\">costes <span class=\"_ _27\"> </span>es<span class=\"_ _1\"></span>timados <span class=\"_ _21\"> </span>totales <span class=\"_ _27\"> </span>para<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>cada <span class=\"_ _21\"> </span>contrato. <span class=\"_ _21\"> </span>El <span class=\"_ _27\"> </span>Grupo <span class=\"_ _21\"> </span>revis<span class=\"_ _0\"></span>a <span class=\"_ _27\"> </span>peri\u00f3<span class=\"_ _1\"></span>dicamente <span class=\"_ _21\"> </span>sus </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y2a9 ff4 fs4 fc0 sc0 ls0 ws0\">presupuestos. </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y2ab ff4 fs4 fc0 sc0 ls0 ws0\">En <span class=\"_ _16\"> </span>los <span class=\"_ _17\"> </span>contratos <span class=\"_ _16\"> </span>de <span class=\"_ _17\"> </span>fabricaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _17\"> </span>trenes, <span class=\"_ _17\"> </span>m<span class=\"_ _0\"></span>\u00e1quinas <span class=\"_ _17\"> </span>auxiliares <span class=\"_ _17\"> </span>y <span class=\"_ _16\"> </span>remodelaci\u00f3n, <span class=\"_ _16\"> </span>las </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y2ac ff4 fs4 fc0 sc0 ls0 ws0\">obligacion<span class=\"_ _1\"></span>es <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>ejecuci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>suelen <span class=\"_ _11\"></span>lleva<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>tiempo <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>realizaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>superior <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>a\u00f1o. <span class=\"_ _11\"></span>El<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>p<span class=\"_ _1\"></span>recio </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y2ad ff4 fs4 fc0 sc0 ls0 ws0\">establecido <span class=\"_ _2\"></span>bien <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>fijo <span class=\"_ _2\"></span>seg\u00fan <span class=\"_ _2\"></span>contrato <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>bien <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>actualiza <span class=\"_ _2\"></span>peri\u00f3dicamente <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>acuerdo <span class=\"_ _2\"></span>con </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y2ae ff4 fs4 fc0 sc0 ls0 ws0\">una formula refe<span class=\"_ _1\"></span>renciada a <span class=\"_ _1\"></span>\u00edndices de material<span class=\"_ _1\"></span>es, costes de pe<span class=\"_ _1\"></span>rsonal o infla<span class=\"_ _1\"></span>ci\u00f3n.  </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y32d ff4 fs4 fc0 sc0 ls0 ws0\">En <span class=\"_ _0\"></span>cuanto <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>condiciones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>pago, <span class=\"_ _7\"></span>son <span class=\"_ _0\"></span>habituales <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>recepciones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>anticipos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>parte </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y32e ff4 fs4 fc0 sc0 ls0 ws0\">de  los <span class=\"_ _d\"> </span>clientes  (pasivos  contractual<span class=\"_ _1\"></span>es  de <span class=\"_ _d\"> </span>contratos<span class=\"_ _1\"></span>  con <span class=\"_ _d\"> </span>clientes).  En  este  sentido,  los </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y32f ff4 fs4 fc0 sc0 ls0 ws0\">calendarios <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>hitos  de<span class=\"_ _6\"></span>l  proyecto <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>generan <span class=\"_ _f\"> </span>el  derecho <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>facturaci\u00f3n<span class=\"_ _1\"></span>  y <span class=\"_ _f\"> </span>cobr<span class=\"_ _0\"></span>o <span class=\"_ _e\"> </span>est\u00e1n </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y330 ff4 fs4 fc0 sc0 ls0 ws0\">especificados en <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>proyecto estableci\u00e9ndose hitos <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>facturaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>momento en </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y331 ff4 fs4 fc0 sc0 ls0 ws0\">que <span class=\"_ _a\"></span>se <span class=\"_ _6\"></span>obtienen <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>certificaciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>aceptaci\u00f3n <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>irmadas<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>por <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>clientes, <span class=\"_ _a\"></span>asociadas <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>dichos </div></div><div class=\"c w41 h3e gs46\"><div class=\"t m0 x38 ha y332 ff4 fs4 fc0 sc0 ls0 ws0\">hitos y generalmen<span class=\"_ _1\"></span>te se trata de<span class=\"_ _1\"></span> hitos de car\u00e1cte<span class=\"_ _1\"></span>r t\u00e9cnico.<span class=\"_ _39\"> </span>  </div></div><div class=\"c w41 h3e gs48\"><div class=\"t m0 x38 ha y333 ff4 fs4 fc0 sc0 ls0 ws0\">En el momento en el que<span class=\"_ _1\"></span> satisface una obligaci\u00f3n<span class=\"_ _1\"></span> de ejecuci\u00f3n de un contrato se regist<span class=\"_ _1\"></span>ra un </div></div><div class=\"c w41 h3e gs48\"><div class=\"t m0 x38 h3f y334 ff7 fs4 fc0 sc0 ls0 ws0\">menor \u201cAnticipo recibido por contrato\u201d<span class=\"_ _1\"></span> y en <span class=\"_ _0\"></span>el caso de que no hubiese un anticipo previo <span class=\"_ _0\"></span>o el<span class=\"_ _39\"> </span> </div></div>mismo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>hubiese consumido, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registra <span class=\"_ _0\"></span>una cuenta <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>cobrar <span class=\"_ _0\"></span>denominada \u201cConstrucci\u00f3n ejecutada  pendi<span class=\"_ _1\"></span>ente  de<span class=\"_ _1\"></span>  facturar<span class=\"_ _1\"></span>\u201d  (ac<span class=\"_ _1\"></span>tivos  cont<span class=\"_ _1\"></span>ractuales  de<span class=\"_ _1\"></span>  contra<span class=\"_ _1\"></span>tos  con<span class=\"_ _1\"></span>  clientes)  si<span class=\"_ _6\"></span>  el reconocimiento del<span class=\"_ _1\"></span> ingreso no coinci<span class=\"_ _1\"></span>de con el de <span class=\"_ _1\"></span>la facturaci\u00f3n. En <span class=\"_ _1\"></span>cuanto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>los<span class=\"_ _1\"></span> cont<span class=\"_ _1\"></span>ratos de<span class=\"_ _6\"></span> venta <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>repuestos, <span class=\"_ _6\"></span>la satisfacci\u00f3n <span class=\"_ _6\"></span>de la<span class=\"_ _1\"></span> ob<span class=\"_ _1\"></span>ligaci\u00f3n <span class=\"_ _6\"></span>de ejecu<span class=\"_ _1\"></span>ci\u00f3n y la facturaci\u00f3n se<span class=\"_ _1\"></span> producen en el <span class=\"_ _1\"></span>momento de e<span class=\"_ _1\"></span>ntrega de dichos<span class=\"_ _1\"></span> productos al cli<span class=\"_ _1\"></span>ente. En <span class=\"_ _9\"> </span>los <span class=\"_ _13\"> </span>contratos <span class=\"_ _13\"> </span>de <span class=\"_ _9\"> </span>mantenimiento, <span class=\"_ _9\"> </span>la <span class=\"_ _13\"> </span>duraci\u00f3n <span class=\"_ _9\"> </span>fluct\u00faa <span class=\"_ _13\"> </span>en <span class=\"_ _9\"> </span>funci\u00f3n <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>las <span class=\"_ _9\"> </span>necesidades <span class=\"_ _9\"> </span>y requerimientos de cada uno <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>clientes. En <span class=\"_ _0\"></span>este sentido, el <span class=\"_ _0\"></span>precio se <span class=\"_ _0\"></span>estipula en <span class=\"_ _0\"></span>funci\u00f3n<span class=\"_ _1\"></span> del contrato, exis<span class=\"_ _1\"></span>tiendo las siguien<span class=\"_ _1\"></span>tes modalidades: - <span class=\"_ _25\"> </span>En f<span class=\"_ _0\"></span>unci\u00f3n de <span class=\"_ _0\"></span>unos c\u00e1nones <span class=\"_ _0\"></span>negociados con el <span class=\"_ _0\"></span>cliente de <span class=\"_ _0\"></span>acuerdo con <span class=\"_ _0\"></span>los planes anuales <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>mantenimient<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>acordados <span class=\"_ _6\"></span>referenciad<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>a l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>kil\u00f3me<span class=\"_ _1\"></span>tros <span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>ecor<span class=\"_ _1\"></span>ridos <span class=\"_ _6\"></span>por los trenes<span class=\"_ _39\"> </span>Seg\u00fan <span class=\"_ _9\"></span>el <span class=\"_ _9\"> </span>n\u00famero <span class=\"_ _13\"> </span>de <span class=\"_ _8\"></span>t<span class=\"_ _0\"></span>renes <span class=\"_ _9\"></span>medios <span class=\"_ _9\"> </span>anuales <span class=\"_ _9\"> </span>comprendidos <span class=\"_ _9\"></span>bajo <span class=\"_ _9\"></span>el <span class=\"_ _9\"> </span>contrato <span class=\"_ _9\"></span>de servicios de man<span class=\"_ _1\"></span>tenimiento. - <span class=\"_ _1e\"> </span><span class=\"fs4\">Seg\u00fan<span class=\"_ _1\"></span> el n\u00famero de tren<span class=\"_ _1\"></span>es o coches disponi<span class=\"_ _1\"></span>bles en v\u00eda cada<span class=\"_ _1\"></span> d\u00eda de servic<span class=\"_ _1\"></span>io.<span class=\"fs0\"> </span></span>Los <span class=\"_ _2\"></span>contratos <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>mantenimiento, <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span>expensas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>modalidad, <span class=\"_ _7\"></span>se <span class=\"_ _2\"></span>ajustan <span class=\"_ _2\"></span>anualmente <span class=\"_ _7\"></span>con f\u00f3rmulas indexadas<span class=\"_ _1\"></span> a la inflaci\u00f3n<span class=\"_ _1\"></span> del mercado do<span class=\"_ _1\"></span>nde se est\u00e9n<span class=\"_ _1\"></span> realizando di<span class=\"_ _1\"></span>chos servicios. En <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>servicios <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>mantenimiento <span class=\"_ _11\"></span>lineales <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>facturaci\u00f3n <span class=\"_ _11\"></span>es <span class=\"_ _8\"></span>mensual <span class=\"_ _8\"></span>y <span class=\"_ _11\"></span>se <span class=\"_ _9\"> </span>alinea <span class=\"_ _11\"></span>con <span class=\"_ _8\"></span>los ingresos reconocido<span class=\"_ _1\"></span>s.  Modificaci\u00f3n de<span class=\"_ _1\"></span> contratos El <span class=\"_ _f\"> </span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _e\"> </span>considera <span class=\"_ _f\"> </span>las <span class=\"_ _f\"> </span>m<span class=\"_ _0\"></span>odificaciones <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _f\"> </span>contratos <span class=\"_ _e\"> </span>siempre <span class=\"_ _f\"> </span>que <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>mismas <span class=\"_ _f\"> </span>est\u00e9n acordadas <span class=\"_ _11\"></span>y <span class=\"_ _8\"></span>aprobadas <span class=\"_ _11\"></span>entre <span class=\"_ _8\"></span>las <span class=\"_ _11\"></span>partes. <span class=\"_ _8\"></span>El <span class=\"_ _8\"></span>Grupo <span class=\"_ _11\"></span>eval\u00faa <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>las <span class=\"_ _11\"></span>modificaciones <span class=\"_ _11\"></span>se <span class=\"_ _8\"></span>deben considerar como <span class=\"_ _0\"></span>un contrato <span class=\"_ _0\"></span>separado o <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>un contrato <span class=\"_ _0\"></span>\u00fanico junto <span class=\"_ _0\"></span>con el <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>inicial<span class=\"_ _1\"></span> de acuerdo al sigui<span class=\"_ _1\"></span>ente criterio: - Como un contrato separ<span class=\"_ _1\"></span>ado cuando concurren la<span class=\"_ _6\"></span>s <span class=\"_ _0\"></span>siguientes do<span class=\"_ _1\"></span>s condicione<span class=\"_ _1\"></span>s: - <span class=\"_ _25\"> </span>que <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>alcance <span class=\"_ _6\"></span>del <span class=\"_ _a\"></span>contr<span class=\"_ _0\"></span>ato <span class=\"_ _6\"></span>aumente <span class=\"_ _a\"></span>debido <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>incorporaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>bienes<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>servicios prometidos dife<span class=\"_ _1\"></span>renciados; y - <span class=\"_ _25\"> </span>que <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>precio <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>contrato <span class=\"_ _7\"></span>aumente <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>contrapresta<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>refleje los <span class=\"_ _a\"></span>precios <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>venta <span class=\"_ _a\"></span>independientes <span class=\"_ _a\"></span>aplicados<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>por <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>entidad <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>bienes <span class=\"_ _6\"></span>o <span class=\"_ _a\"></span>servicios adicionales <span class=\"_ _8\"></span>prometidos <span class=\"_ _8\"></span>y, <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>su <span class=\"_ _9\"> </span>caso, <span class=\"_ _9\"></span>los <span class=\"_ _8\"></span>aj<span class=\"_ _0\"></span>ustes <span class=\"_ _8\"></span>adecuados <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>ese <span class=\"_ _9\"></span>precio <span class=\"_ _8\"></span>en funci\u00f3n <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>circunstan<span class=\"_ _1\"></span>cias <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contrato <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>que <span class=\"_ _6\"></span>se trate; <span class=\"_ _6\"></span>por ejemplo<span class=\"_ _1\"></span>, un<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>entidad puede <span class=\"_ _9\"></span>ajustar <span class=\"_ _8\"></span>el <span class=\"_ _13\"> </span>precio <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>venta <span class=\"_ _9\"> </span>independiente <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>un <span class=\"_ _13\"> </span>bien <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>servicio <span class=\"_ _8\"></span>adicional aplicando <span class=\"_ _f\"> </span>un <span class=\"_ _f\"> </span>descuento <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>cliente, <span class=\"_ _f\"> </span>al <span class=\"_ _e\"> </span>no <span class=\"_ _f\"> </span>verse <span class=\"_ _f\"> </span>obligada <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>soportar <span class=\"_ _f\"> </span>los <span class=\"_ _e\"> </span>costes<span class=\"_ _1\"></span> relacionados <span class=\"_ _1\"></span>con la ven<span class=\"_ _6\"></span>ta que soportar\u00eda en<span class=\"_ _1\"></span> caso<span class=\"_ _1\"></span> de vende<span class=\"_ _1\"></span>r un produ<span class=\"_ _6\"></span>ct<span class=\"_ _0\"></span>o o<span class=\"_ _1\"></span> servicio<span class=\"_ _1\"></span> similar a un nuevo<span class=\"_ _1\"></span> cliente.<span class=\"_ _39\"> </span>- Como <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>contrato <span class=\"_ _2\"></span>\u00fanico, <span class=\"_ _7\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>den <span class=\"_ _7\"></span>las <span class=\"_ _2\"></span>condiciones <span class=\"_ _2\"></span>anteriores, <span class=\"_ _7\"></span>en cuyo caso el grupo<span class=\"_ _1\"></span>: - <span class=\"_ _25\"> </span>Contabilizar\u00e1 la <span class=\"_ _0\"></span>modificaci\u00f3n del <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>si f<span class=\"_ _0\"></span>uera una <span class=\"_ _0\"></span>rescisi\u00f3n <span class=\"_ _0\"></span>del contrato vigente y la creaci\u00f3n de un nuevo contrato si los bienes o servicios <span class=\"_ _0\"></span>transferidos se<span class=\"_ _6\"></span> encuentran <span class=\"_ _2\"></span>diferenciados. <span class=\"_ _2\"></span>En <span class=\"_ _11\"></span>este <span class=\"_ _2\"></span>caso <span class=\"_ _11\"></span>se <span class=\"_ _2\"></span>crea <span class=\"_ _11\"></span>un <span class=\"_ _2\"></span>nuevo <span class=\"_ _2\"></span>contrato <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>se combinar\u00e1n <span class=\"_ _7\"></span>la <span class=\"_ _2\"></span>contraprestaci\u00f3n <span class=\"_ _7\"></span>inicial <span class=\"_ _2\"></span>prometida <span class=\"_ _7\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>cliente <span class=\"_ _7\"></span>que <span class=\"_ _2\"></span>todav\u00eda <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>se haya reconocido<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>como<span class=\"_ _1\"></span> ingresos ordina<span class=\"_ _1\"></span>rios junto<span class=\"_ _1\"></span> con la<span class=\"_ _1\"></span> contraprestaci\u00f3n<span class=\"_ _1\"></span> prometida en el marco de la <span class=\"_ _1\"></span>modificaci<span class=\"_ _1\"></span>\u00f3n del contrato. - <span class=\"_ _25\"> </span>Contabilizar\u00e1 <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>modificaci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _6\"></span>contrato <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>si <span class=\"_ _6\"></span>formara <span class=\"_ _a\"></span>parte <span class=\"_ _6\"></span>del <span class=\"_ _a\"></span>contrato <span class=\"_ _a\"></span>vigente si <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>bienes <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>servicios pendientes <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>est\u00e1n <span class=\"_ _0\"></span>diferenciad<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>forman <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>una \u00fanica obligaci<span class=\"_ _1\"></span>\u00f3n de ejecuci\u00f3n que queda parcialmente sati<span class=\"_ _1\"></span>sfecha en la fecha de la<span class=\"_ _1\"></span> modificaci\u00f3n. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>efecto que <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>modificaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>precio de <span class=\"_ _7\"></span>la transacci\u00f3n <span class=\"_ _17\"> </span>y <span class=\"_ _16\"> </span>sobre <span class=\"_ _17\"> </span>la <span class=\"_ _16\"> </span>medici\u00f3n <span class=\"_ _17\"> </span>por <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>enti<span class=\"_ _1\"></span>dad <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>progresi\u00f3n <span class=\"_ _17\"> </span>hacia <span class=\"_ _17\"> </span>el cumplimiento comple<span class=\"_ _1\"></span>to de la <span class=\"_ _0\"></span>obligaci\u00f3n<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>ejecuci<span class=\"_ _1\"></span>\u00f3n, se reconoce como un aj<span class=\"_ _0\"></span>uste<span class=\"_ _6\"></span> de los ingresos ordinario<span class=\"_ _1\"></span>s (como inc<span class=\"_ _1\"></span>remento o reducci<span class=\"_ _1\"></span>\u00f3n de dichos ingres<span class=\"_ _1\"></span>os) en la<span class=\"_ _1\"></span> fecha de la modi<span class=\"_ _1\"></span>ficaci\u00f3n. Los <span class=\"_ _5\"> </span>contratos <span class=\"_ _5\"> </span>pueden <span class=\"_ _5\"> </span>ofrecer <span class=\"_ _5\"> </span>a <span class=\"_ _b\"> </span>los <span class=\"_ _5\"> </span>clientes <span class=\"_ _5\"> </span>la <span class=\"_ _d\"> </span>opci\u00f3n <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>adquirir <span class=\"_ _5\"> </span>bienes <span class=\"_ _5\"> </span>o <span class=\"_ _5\"> </span>servicios adicionales. <span class=\"_ _10\"> </span>Los <span class=\"_ _21\"> </span>bienes <span class=\"_ _21\"> </span>adicional<span class=\"_ _1\"></span>es <span class=\"_ _21\"> </span>vendidos <span class=\"_ _10\"> </span>en <span class=\"_ _21\"> </span>el <span class=\"_ _10\"> </span>m<span class=\"_ _0\"></span>arco <span class=\"_ _10\"> </span>de <span class=\"_ _21\"> </span>una <span class=\"_ _21\"> </span>opci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>ejercida<span class=\"_ _6\"></span> posteriormente <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>trav\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>modificaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>rato <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>contabilizan <span class=\"_ _2\"></span>en <span class=\"_ _7\"></span>funci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la evaluaci\u00f3n que hace<span class=\"_ _1\"></span> el Grupo de los<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>aspectos a<span class=\"_ _1\"></span>nteriores caso a ca<span class=\"_ _1\"></span>so.  Por otra<span class=\"_ _1\"></span> parte<span class=\"_ _1\"></span>, el <span class=\"_ _6\"></span>Grupo reconoce <span class=\"_ _1\"></span>ingresos<span class=\"_ _1\"></span> por <span class=\"_ _1\"></span>reclamaci<span class=\"_ _1\"></span>ones al<span class=\"_ _1\"></span> alcance<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> contrato<span class=\"_ _1\"></span> cuando<span class=\"_ _6\"></span> dichas reclamaci<span class=\"_ _1\"></span>ones son firmes<span class=\"_ _1\"></span>, aceptadas y fir<span class=\"_ _1\"></span>madas por el<span class=\"_ _1\"></span> cliente. Ingresos por inte<span class=\"_ _1\"></span>reses Los ingresos por<span class=\"_ _1\"></span> intereses se <span class=\"_ _1\"></span>reconocen usando<span class=\"_ _1\"></span> el m\u00e9todo del<span class=\"_ _1\"></span> tipo de inter\u00e9s e<span class=\"_ _1\"></span>fectivo.  Cuando <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span>cobrar <span class=\"_ _7\"></span>sufre <span class=\"_ _7\"></span>p\u00e9rdida <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>deterioro <span class=\"_ _7\"></span>del <span class=\"_ _2\"></span>valor, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>reduce <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>valor contable <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>su <span class=\"_ _11\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _2\"></span>recuperable, <span class=\"_ _2\"></span>descontando<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>lujos<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>uturos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>efectivo <span class=\"_ _2\"></span>estimados <span class=\"_ _2\"></span>al tipo de <span class=\"_ _0\"></span>inter\u00e9s efectivo original del instrumento, clasificando dicho desc<span class=\"_ _0\"></span>uento como m<span class=\"_ _0\"></span>enore<span class=\"_ _1\"></span>s ingresos por inte<span class=\"_ _1\"></span>reses. Costes incremen<span class=\"_ _1\"></span>tales de obtenci\u00f3n d<span class=\"_ _1\"></span>e un contrat<span class=\"_ _1\"></span>o Se <span class=\"_ _6\"></span>corresponden <span class=\"_ _6\"></span>principalmente <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _1\"></span>costes <span class=\"_ _6\"></span>incrementales <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>s\u00f3lo <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>capitalizan <span class=\"_ _6\"></span>cuando est\u00e1n <span class=\"_ _13\"> </span>directamente <span class=\"_ _9\"> </span>relacionados <span class=\"_ _9\"> </span>con <span class=\"_ _f\"> </span>un <span class=\"_ _13\"> </span>contrato <span class=\"_ _13\"> </span>y <span class=\"_ _13\"> </span>son <span class=\"_ _13\"> </span>incrementales <span class=\"_ _9\"> </span>para <span class=\"_ _13\"> </span>garantizar <span class=\"_ _13\"> </span>el contrato. <span class=\"_ _0\"></span>Estos <span class=\"_ _0\"></span>costes <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>amortizan <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>largo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>duraci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>contrat<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>refieren en <span class=\"_ _6\"></span>cuotas <span class=\"_ _6\"></span>anuales <span class=\"_ _6\"></span>iguales, <span class=\"_ _1\"></span>y <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>clasifican <span class=\"_ _6\"></span>dentro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _1\"></span>partida <span class=\"_ _6\"></span>Periodificaci<span class=\"_ _1\"></span>ones <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>Activo. <span class=\"_ _6\"></span>Los<span class=\"_ _1\"></span> costes <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>hubi<span class=\"_ _1\"></span>era <span class=\"_ _0\"></span>incurrido independientemente de <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>contrato se <span class=\"_ _0\"></span>adjudicara o no, no se consideran<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>costes inc<span class=\"_ _1\"></span>rementales capi<span class=\"_ _1\"></span>talizables.  2.21<span class=\"ls0\"> <span class=\"_ _5\"> </span>Subvenciones oficiales  </span>Las <span class=\"_ _8\"></span>subvencion<span class=\"_ _1\"></span>es <span class=\"_ _11\"></span>recibidas <span class=\"_ _8\"></span>de <span class=\"_ _11\"></span>organismos <span class=\"_ _11\"></span>p\u00fablicos <span class=\"_ _11\"></span>se <span class=\"_ _8\"></span>reconocen<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>por <span class=\"_ _11\"></span>su <span class=\"_ _8\"></span>valor <span class=\"_ _11\"></span>razonable cuando <span class=\"_ _7\"></span>hay <span class=\"_ _7\"></span>una <span class=\"_ _2\"></span>segurid<span class=\"_ _6\"></span>ad <span class=\"_ _2\"></span>razonable <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _2\"></span>subvenci\u00f3n <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>cobrar\u00e1 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>cumplir\u00e1 con todas las con<span class=\"_ _1\"></span>diciones establecida<span class=\"_ _1\"></span>s. Las <span class=\"_ _0\"></span>subvenciones <span class=\"_ _0\"></span>oficial<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>relacionadas <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>difieren <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta<span class=\"_ _39\"> </span>de <span class=\"_ _17\"> </span>resultados, <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>ep\u00edgrafe <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>Otros <span class=\"_ _17\"> </span>ingresos <span class=\"_ _17\"> </span>durante <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>per\u00edodo <span class=\"_ _17\"> </span>necesario <span class=\"_ _17\"> </span>para<span class=\"_ _1\"></span> correlacionarlas con<span class=\"_ _1\"></span> los costes<span class=\"_ _1\"></span> que pretenden<span class=\"_ _1\"></span> compensar. Las <span class=\"_ _d\"> </span>subvenciones <span class=\"_ _d\"> </span>oficial<span class=\"_ _1\"></span>es <span class=\"_ _d\"> </span>relacionadas <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>adquisici\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>inmovilizad<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>material <span class=\"_ _d\"> </span>e intangible <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>incluyen <span class=\"_ _11\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>pasivos <span class=\"_ _11\"></span>no <span class=\"_ _2\"></span>corrientes <span class=\"_ _7\"></span>como <span class=\"_ _11\"></span>subvencion<span class=\"_ _1\"></span>es <span class=\"_ _2\"></span>oficiales <span class=\"_ _2\"></span>diferidas <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>se abonan <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>cuenta<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>resultados <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>ep\u00edgra<span class=\"_ _1\"></span>fe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Otros <span class=\"_ _2\"></span>ingresos <span class=\"_ _2\"></span>seg\u00fan <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>m\u00e9<span class=\"_ _1\"></span>to<span class=\"_ _0\"></span>do <span class=\"_ _2\"></span>lineal durante las vidas e<span class=\"_ _1\"></span>speradas de los<span class=\"_ _1\"></span> correspondie<span class=\"_ _1\"></span>ntes activos. Los <span class=\"_ _5\"> </span>pr\u00e9stamos <span class=\"_ _d\"> </span>subvencionados <span class=\"_ _5\"> </span>sin <span class=\"_ _5\"> </span>inter\u00e9s <span class=\"_ _d\"> </span>o <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>tipos <span class=\"_ _5\"> </span>inferiores <span class=\"_ _5\"> </span>a <span class=\"_ _d\"> </span>m<span class=\"_ _0\"></span>ercado, <span class=\"_ _d\"> </span>otorgados principalmente <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>proyectos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>investigaci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>desarrollo <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>registran <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>pasivo <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>su valor <span class=\"_ _0\"></span>razonable. <span class=\"_ _7\"></span>En <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>caso <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>subvenciones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>proyect<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>desarroll<span class=\"_ _1\"></span>o, <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>difer<span class=\"_ _0\"></span>encia <span class=\"_ _0\"></span>entre el <span class=\"_ _0\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>reembolso <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reconoce <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>subvenci\u00f3n, <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> Subvenciones <span class=\"_ _9\"> </span>oficiales <span class=\"_ _13\"> </span>imput\u00e1ndose <span class=\"_ _9\"> </span>al <span class=\"_ _13\"> </span>resultado <span class=\"_ _9\"> </span>a <span class=\"_ _13\"> </span>medida <span class=\"_ _13\"> </span>que <span class=\"_ _9\"> </span>se <span class=\"_ _13\"> </span>amortizan <span class=\"_ _13\"> </span>los <span class=\"_ _13\"> </span>activos relacionados con <span class=\"_ _0\"></span>dichos proyect<span class=\"_ _0\"></span>os. En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>subvenci\u00f3n s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>apli<span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>gastos <span class=\"_ _0\"></span>de investigaci\u00f3n, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>diferenc<span class=\"_ _1\"></span>ia <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>reembolso <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>econoce <span class=\"_ _0\"></span>en resultados cuando <span class=\"_ _1\"></span>se han incurrido<span class=\"_ _1\"></span> los gastos.  Dentro de <span class=\"_ _7\"></span>este ep\u00edgrafe <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>incluyen, b\u00e1sicamente, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>anticipos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>reembolsables <span class=\"_ _0\"></span>a t<span class=\"_ _0\"></span>ipo <span class=\"_ _0\"></span>cero <span class=\"_ _7\"></span>o tipo <span class=\"_ _6\"></span>reducido, <span class=\"_ _6\"></span>que <span class=\"_ _1\"></span>han <span class=\"_ _6\"></span>sido <span class=\"_ _6\"></span>considerados <span class=\"_ _6\"></span>subvenci<span class=\"_ _1\"></span>ones <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>capital <span class=\"_ _6\"></span>concedido<span class=\"_ _1\"></span>s <span class=\"_ _6\"></span>dentro <span class=\"_ _1\"></span>del <span class=\"_ _6\"></span>Plan de <span class=\"_ _6\"></span>competitividad, <span class=\"_ _6\"></span>puest<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>marcha <span class=\"_ _1\"></span>por<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Ministerio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Industria, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>otros <span class=\"_ _6\"></span>concedidos por el Centro<span class=\"_ _1\"></span> de Desarrol<span class=\"_ _1\"></span>lo Tecnol\u00f3gico Indust<span class=\"_ _1\"></span>rial (CDTI). 2.22<span class=\"ls0\"> <span class=\"_ _5\"> </span> <span class=\"_ _0\"></span>Distribuci\u00f3n de<span class=\"_ _1\"></span> dividendos </span>La <span class=\"_ _6\"></span>distribuci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>dividendos <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>socios<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>reconoce <span class=\"_ _a\"></span>como <span class=\"_ _6\"></span>un <span class=\"_ _a\"></span>pasivo <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _a\"></span>cuentas <span class=\"_ _6\"></span>anuale<span class=\"_ _1\"></span>s consolidadas del<span class=\"_ _1\"></span> Grupo en el ejercici<span class=\"_ _1\"></span>o en que se <span class=\"_ _1\"></span>aprueban los mis<span class=\"_ _1\"></span>mos. 2.23<span class=\"ls0\"> <span class=\"_ _5\"> </span> <span class=\"_ _0\"></span>Medioambi<span class=\"_ _1\"></span>ente </span>Los costes de <span class=\"_ _0\"></span>las actuacion<span class=\"_ _1\"></span>es empresariales emprendidas por el Gr<span class=\"_ _0\"></span>upo con incidenci<span class=\"_ _1\"></span>a en <span class=\"_ _0\"></span>el medioambiente<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>detallan <span class=\"_ _7\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>nota <span class=\"_ _2\"></span>31 <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>registran <span class=\"_ _7\"></span>como <span class=\"_ _2\"></span>gasto <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>como mayor  val<span class=\"_ _1\"></span>or  del <span class=\"_ _e\"> </span>activo <span class=\"_ _e\"> </span>correspondiente, <span class=\"_ _e\"> </span>siempre <span class=\"_ _e\"> </span>y  cuando  se<span class=\"_ _6\"></span>  cumplan <span class=\"_ _e\"> </span>las  condicion<span class=\"_ _1\"></span>es detalladas en la no<span class=\"_ _1\"></span>ta 2.6 sobre<span class=\"_ _1\"></span> la valoraci\u00f3n del<span class=\"_ _1\"></span> inmovilizado ma<span class=\"_ _1\"></span>terial. 2.<span class=\"ls0\">24    Informaci\u00f3n <span class=\"_ _1\"></span>financiera por seg<span class=\"_ _1\"></span>mentos </span>a)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Criterios de seg<span class=\"_ _1\"></span>mentaci\u00f3n<span class=\"fs0\"> </span></span>Los segmentos operativ<span class=\"_ _1\"></span>os se presentan de for<span class=\"_ _1\"></span>ma coherente con la info<span class=\"_ _1\"></span>rmaci\u00f3n interna<span class=\"_ _6\"></span> que se presenta a la m\u00e1<span class=\"_ _1\"></span>xima instancia de to<span class=\"_ _1\"></span>ma de decisiones. La m\u00e1xima instanci<span class=\"_ _1\"></span>a de<span class=\"_ _1\"></span> toma <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>decisiones <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>responsable <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>asignar <span class=\"_ _0\"></span>recursos <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>segmen<span class=\"_ _1\"></span>tos <span class=\"_ _0\"></span>operativos <span class=\"_ _0\"></span>y evaluar <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>rendimiento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tales <span class=\"_ _0\"></span>segmentos. <span class=\"_ _0\"></span>Se <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>identificado <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>m\u00e1xima <span class=\"_ _0\"></span>instancia de <span class=\"_ _13\"> </span>toma <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>decisiones <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span>Consejo <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>Administraci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _f\"> </span>Talgo, <span class=\"_ _13\"> </span>S.A. <span class=\"_ _13\"> </span>que <span class=\"_ _13\"> </span>toma <span class=\"_ _13\"> </span>las decisiones estrat\u00e9gi<span class=\"_ _1\"></span>cas. Los <span class=\"_ _11\"></span>criterios <span class=\"_ _11\"></span>aplicados <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>hora <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>presentar <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>informaci\u00f3n <span class=\"_ _11\"></span>segmentad<span class=\"_ _1\"></span>a <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Grupo<span class=\"_ _1\"></span> incluida en las cuentas<span class=\"_ _1\"></span> anuales consol<span class=\"_ _1\"></span>idadas han<span class=\"_ _1\"></span> sido los siguientes<span class=\"_ _1\"></span>: - <span class=\"_ _25\"> </span>Se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>realizado <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>segmentaci\u00f3n <span class=\"_ _6\"></span>atendien<span class=\"_ _1\"></span>do <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>unidades <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>negocio, <span class=\"_ _a\"></span>separando las actividades ope<span class=\"_ _1\"></span>rativas de \u201cMa<span class=\"_ _1\"></span>terial Rodante\u201d<span class=\"_ _1\"></span> y \u201cM\u00e1quinas auxi<span class=\"_ _1\"></span>liares y otros<span class=\"_ _1\"></span>\u201d.<span class=\"ff4\"> </span>- <span class=\"_ _25\"> </span><span class=\"lsd\">El <span class=\"_ _13\"> </span></span>segmento <span class=\"_ _9\"></span>de <span class=\"_ _9\"> </span>servicios <span class=\"_ _9\"> </span>generales <span class=\"_ _9\"> </span>corporativos <span class=\"_ _9\"></span>ha <span class=\"_ _9\"> </span>quedado <span class=\"_ _9\"> </span>clasificado <span class=\"_ _9\"> </span>como \u201cGeneral\u201d.<span class=\"ff4\"> </span> <span class=\"_ _28\"> </span><span class=\"fs4 ls7\">b)</span> <span class=\"_ _29\"> </span><span class=\"fs4\">Bases y metodol<span class=\"_ _1\"></span>og\u00eda de la informa<span class=\"_ _1\"></span>ci\u00f3n por seg<span class=\"_ _1\"></span>mentos </span>Los <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>gastos <span class=\"_ _0\"></span>asignados a <span class=\"_ _7\"></span>cada <span class=\"_ _0\"></span>uno <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>segmentos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>corresponden a <span class=\"_ _7\"></span>los directamente <span class=\"_ _0\"></span>atribuibles al <span class=\"_ _7\"></span>segmento. <span class=\"_ _0\"></span>Aunque <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>medida <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>resultados <span class=\"_ _0\"></span>utilizada <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>la m\u00e1xima instan<span class=\"_ _1\"></span>cia de tom<span class=\"_ _1\"></span>a de decision<span class=\"_ _1\"></span>es para eva<span class=\"_ _1\"></span>luar el rendi<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>iento de<span class=\"_ _1\"></span> los segmento<span class=\"_ _6\"></span>s es <span class=\"_ _13\"> </span>el <span class=\"_ _f\"> </span>Beneficio <span class=\"_ _13\"> </span>de <span class=\"_ _f\"> </span>explotaci\u00f3n, <span class=\"_ _13\"> </span>el <span class=\"_ _13\"> </span>Grupo <span class=\"_ _f\"> </span>reporta <span class=\"_ _13\"> </span>junto <span class=\"_ _13\"> </span>a <span class=\"_ _f\"> </span>la <span class=\"_ _13\"> </span>misma, <span class=\"_ _13\"> </span>m<span class=\"_ _0\"></span>agni<span class=\"_ _1\"></span>tudes <span class=\"_ _f\"> </span>de resultados por<span class=\"_ _1\"></span> segmento hasta<span class=\"_ _1\"></span> el Beneficio antes<span class=\"_ _1\"></span> de impuestos<span class=\"_ _1\"></span>. Los <span class=\"_ _13\"> </span>activos <span class=\"_ _f\"> </span>y <span class=\"_ _13\"> </span>pasivos <span class=\"_ _13\"> </span>de <span class=\"_ _f\"> </span>los <span class=\"_ _13\"> </span>segmentos <span class=\"_ _13\"> </span>son <span class=\"_ _f\"> </span>los <span class=\"_ _13\"> </span>directamente <span class=\"_ _13\"> </span>relacionados <span class=\"_ _13\"> </span>con <span class=\"_ _f\"> </span>la explotaci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _6\"></span>mismo <span class=\"_ _6\"></span>o <span class=\"_ _a\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>participaci\u00f3n <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>sociedades <span class=\"_ _a\"></span>dedicadas <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>dicha <span class=\"_ _a\"></span>actividad. Se identifica mediante<span class=\"_ _1\"></span> la segmentaci\u00f3n aquell<span class=\"_ _1\"></span>os componentes identificables del<span class=\"_ _1\"></span> Grupo Talgo <span class=\"_ _e\"> </span>caracterizados  p<span class=\"_ _1\"></span>or  esta<span class=\"_ _1\"></span>r  so<span class=\"_ _1\"></span>metidos  a <span class=\"_ _e\"> </span>riesgos  y <span class=\"_ _e\"> </span>rendimientos <span class=\"_ _e\"> </span>de  naturaleza<span class=\"_ _6\"></span> diferente <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>que <span class=\"_ _7\"></span>corresponden <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span>otros <span class=\"_ _7\"></span>componentes <span class=\"_ _7\"></span>operativos <span class=\"_ _7\"></span>que <span class=\"_ _2\"></span>desarrollen <span class=\"_ _7\"></span>su actividad en entorno<span class=\"_ _1\"></span>s diferentes. De <span class=\"_ _7\"></span>esta <span class=\"_ _0\"></span>manera <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>experiencia <span class=\"_ _0\"></span>hist\u00f3rica <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>evoluci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>futuro <span class=\"_ _0\"></span>del Grupo, <span class=\"_ _11\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>han <span class=\"_ _11\"></span>determin<span class=\"_ _1\"></span>ado <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>siguientes <span class=\"_ _11\"></span>segmen<span class=\"_ _1\"></span>tos <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>cumplen<span class=\"_ _6\"></span> <span class=\"_ _8\"></span>los <span class=\"_ _11\"></span>requi<span class=\"_ _1\"></span>sitos <span class=\"_ _11\"></span>de homogeneidad <span class=\"_ _f\"> </span>interna <span class=\"_ _f\"> </span>y  que <span class=\"_ _f\"> </span>se <span class=\"_ _e\"> </span>diferencian <span class=\"_ _f\"> </span>del <span class=\"_ _e\"> </span>resto <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>segmentos<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>por  id\u00e9<span class=\"_ _1\"></span>nticas razones. Dentro de<span class=\"_ _1\"></span>l <span class=\"ff7\">segmen<span class=\"_ _1\"></span>to de<span class=\"_ _1\"></span> \u201cmaterial<span class=\"_ _1\"></span> rodante<span class=\"_ _1\"></span>\u201d se<span class=\"_ _1\"></span> incluye<span class=\"_ _1\"></span> tanto <span class=\"_ _1\"></span>la a<span class=\"_ _1\"></span>ctividad de<span class=\"_ _6\"></span> construcci\u00f3n<span class=\"_ _1\"></span> </span>como la <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>antenimien<span class=\"_ _1\"></span>to de<span class=\"_ _1\"></span> trenes<span class=\"_ _1\"></span> construidos<span class=\"_ _6\"></span> con tecnolog<span class=\"_ _1\"></span>\u00eda Talgo<span class=\"_ _1\"></span>, ac<span class=\"_ _1\"></span>tividades que<span class=\"_ _6\"></span> est\u00e1n <span class=\"_ _17\"> </span>estrecha<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>ente <span class=\"_ _b\"> </span>relacionadas <span class=\"_ _17\"> </span>entre<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>s\u00ed. <span class=\"_ _b\"> </span>Igualmente, <span class=\"_ _17\"> </span>el <span class=\"_ _b\"> </span>segmento <span class=\"_ _17\"> </span>\u201cm\u00e1quinas<span class=\"_ _1\"></span> auxiliares <span class=\"_ _1\"></span>y ot<span class=\"_ _1\"></span>ro<span class=\"ff7\">s\u201d, incl<span class=\"_ _1\"></span>uye fu<span class=\"_ _1\"></span>ndamentalmen<span class=\"_ _1\"></span>te l<span class=\"_ _1\"></span>as activida<span class=\"_ _1\"></span>des de <span class=\"_ _6\"></span>fabricaci\u00f3n de<span class=\"_ _1\"></span> tornos<span class=\"_ _1\"></span> y </span>otros equipos, repa<span class=\"_ _1\"></span>raciones, modificaci<span class=\"_ _1\"></span>ones y venta de<span class=\"_ _1\"></span> repuestos. El <span class=\"_ _21\"> </span>segmento<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>general <span class=\"_ _10\"> </span>incluye <span class=\"_ _21\"> </span>los<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>gastos <span class=\"_ _10\"> </span>generales <span class=\"_ _21\"> </span>corpora<span class=\"_ _1\"></span>tivos <span class=\"_ _10\"> </span>no <span class=\"_ _21\"> </span>asignables directamente a los o<span class=\"_ _1\"></span>tros segmento<span class=\"_ _1\"></span>s (nota 5). 2.<span class=\"ls0\">25   Combinaci<span class=\"_ _1\"></span>\u00f3n de negocios </span>La adquisici\u00f3n <span class=\"_ _0\"></span>por<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>parte de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad<span class=\"_ _1\"></span> dominante del <span class=\"_ _0\"></span>control de una <span class=\"_ _0\"></span>sociedad dependiente<span class=\"_ _1\"></span> constituye <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>combinaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>negocios <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>aplicar\u00e1 <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>adquisici\u00f3n. <span class=\"_ _0\"></span>Las combinaciones<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>negocios <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>contabilizan <span class=\"_ _0\"></span>aplicando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>cual se <span class=\"_ _0\"></span>determina <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>calcula <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>coste <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>combinac<span class=\"_ _1\"></span>i\u00f3n, <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>egistr\u00e1ndose<span class=\"_ _6\"></span> los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>identificab<span class=\"_ _1\"></span>les <span class=\"_ _2\"></span>adquiridos <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>pasivos <span class=\"_ _2\"></span>asumidos<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _2\"></span>referido <span class=\"_ _7\"></span>a dicha fecha, salvo<span class=\"_ _1\"></span> que: - <span class=\"_ _25\"> </span>los <span class=\"_ _6\"></span>activos y <span class=\"_ _6\"></span>pasivos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>impuesto <span class=\"_ _1\"></span>diferido <span class=\"_ _6\"></span>o l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>activos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>pasivos <span class=\"_ _1\"></span>relacionados <span class=\"_ _6\"></span>con acuerdos <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>beneficios<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>al <span class=\"_ _8\"></span>personal <span class=\"_ _11\"></span>se <span class=\"_ _8\"></span>valoren <span class=\"_ _11\"></span>a <span class=\"_ _8\"></span>trav\u00e9s <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _11\"></span>IAS <span class=\"_ _8\"></span>12 <span class=\"_ _8\"></span>e <span class=\"_ _11\"></span>IAS <span class=\"_ _8\"></span>19, respectivamente<span class=\"_ _1\"></span>. - <span class=\"_ _25\"> </span>los <span class=\"_ _b\"> </span>pasivos <span class=\"_ _5\"> </span>o <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>instrumentos<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>patrimonio <span class=\"_ _b\"> </span>relacionados <span class=\"_ _5\"> </span>con <span class=\"_ _b\"> </span>un <span class=\"_ _5\"> </span>plan <span class=\"_ _b\"> </span>de retribuci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>a<span class=\"_ _1\"></span>cciones <span class=\"_ _7\"></span>a <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>emplea<span class=\"_ _1\"></span>dos <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>valoren <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>2 <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la fecha de adquisici<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _39\"> </span>. - <span class=\"_ _25\"> </span>activos <span class=\"_ _1\"></span>que <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>clasificados <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>antenidos <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>la <span class=\"_ _1\"></span>venta <span class=\"_ _6\"></span>se <span class=\"_ _1\"></span>valoren <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acuerdo con IFRS 5. <div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">El fondo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>comercio o <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>diferencia negativa <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>combinaci\u00f3n se <span class=\"_ _0\"></span>determina por <span class=\"_ _0\"></span>diferencia<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y198 ff4 fs4 fc0 sc0 ls0 ws0\">entre <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>valores <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>azonabl<span class=\"_ _1\"></span>es <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>adquiridos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>pasivos <span class=\"_ _2\"></span>asumidos <span class=\"_ _2\"></span>registrados <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">coste de la combi<span class=\"_ _1\"></span>naci\u00f3n, todo el<span class=\"_ _1\"></span>lo referido a la fe<span class=\"_ _1\"></span>cha de adquisici\u00f3n<span class=\"_ _1\"></span>. </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y371 ff4 fs4 fc0 sc0 ls0 ws0\">El coste de la co<span class=\"_ _1\"></span>mbinaci\u00f3n se deter<span class=\"_ _1\"></span>mina por la agregaci<span class=\"_ _1\"></span>\u00f3n de: </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x8f ha y415 ff4 fs4 fc0 sc0 ls0 ws0\">- <span class=\"_ _25\"> </span>Los <span class=\"_ _13\"> </span>valores <span class=\"_ _13\"> </span>razonables <span class=\"_ _9\"></span>en <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>fecha <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>adquisici\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _f\"> </span>los <span class=\"_ _13\"> </span>activos <span class=\"_ _9\"> </span>cedidos, <span class=\"_ _13\"> </span>los </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x90 ha y416 ff4 fs4 fc0 sc0 ls0 ws0\">pasivos incurridos<span class=\"_ _1\"></span> o asumido<span class=\"_ _1\"></span>s y los instrumen<span class=\"_ _1\"></span>tos de patrimonio<span class=\"_ _1\"></span> emitidos. </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x8f ha y417 ff4 fs4 fc0 sc0 ls0 ws0\">- <span class=\"_ _25\"> </span>El <span class=\"_ _f\"> </span>valor <span class=\"_ _f\"> </span>razonable <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>cualquier <span class=\"_ _f\"> </span>contraprestaci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>contingente <span class=\"_ _f\"> </span>que <span class=\"_ _f\"> </span>depende <span class=\"_ _f\"> </span>de </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x90 ha y418 ff4 fs4 fc0 sc0 ls0 ws0\">eventos futuros<span class=\"_ _1\"></span> o del cumpli<span class=\"_ _1\"></span>miento de condicion<span class=\"_ _6\"></span>es pr<span class=\"_ _0\"></span>edeter<span class=\"_ _1\"></span>minadas.  </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y419 ff4 fs4 fc0 sc0 ls0 ws0\">No <span class=\"_ _7\"></span>forman <span class=\"_ _7\"></span>parte <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>combinaci\u00f3n <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>gastos <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>elacionados <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>emisi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>los </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y41a ff4 fs4 fc0 sc0 ls0 ws0\">instrumentos <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>patrimonio  o <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>los <span class=\"_ _d\"> </span>pasivos <span class=\"_ _d\"> </span>financieros <span class=\"_ _d\"> </span>entregados <span class=\"_ _d\"> </span>a <span class=\"_ _5\"> </span>cambio <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>los </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y41b ff4 fs4 fc0 sc0 ls0 ws0\">elementos adqui<span class=\"_ _1\"></span>ridos. </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y41c ff4 fs4 fc0 sc0 ls0 ws0\">Asimismo, <span class=\"_ _11\"></span>tampoco <span class=\"_ _11\"></span>forman <span class=\"_ _8\"></span>parte <span class=\"_ _11\"></span>del <span class=\"_ _8\"></span>coste <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _8\"></span>combinaci\u00f3n <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>honorarios <span class=\"_ _8\"></span>abonados <span class=\"_ _11\"></span>a </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y41d ff4 fs4 fc0 sc0 ls0 ws0\">asesores <span class=\"_ _f\"> </span>legales <span class=\"_ _f\"> </span>u <span class=\"_ _e\"> </span>otros <span class=\"_ _f\"> </span>profesionales <span class=\"_ _13\"> </span>que <span class=\"_ _f\"> </span>hayan <span class=\"_ _e\"> </span>intervenido<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>en <span class=\"_ _e\"> </span>la <span class=\"_ _f\"> </span>combinaci\u00f3n <span class=\"_ _f\"> </span>ni <span class=\"_ _f\"> </span>por </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y41e ff4 fs4 fc0 sc0 ls0 ws0\">supuesto  los<span class=\"_ _1\"></span>  gastos  generados<span class=\"_ _1\"></span>  internamente  por  estos<span class=\"_ _1\"></span>  conceptos.<span class=\"_ _1\"></span>  Dichos  importes<span class=\"_ _1\"></span>  se </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y41f ff4 fs4 fc0 sc0 ls11 ws0\">im<span class=\"ls0\">putan directamente en<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>la cuenta de<span class=\"_ _1\"></span> resultados.  </span></div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y420 ff4 fs4 fc0 sc0 ls0 ws0\">Si <span class=\"_ _6\"></span>la combina<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _6\"></span>de neg<span class=\"_ _1\"></span>ocios <span class=\"_ _6\"></span>se realiza <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>etapas, de <span class=\"_ _6\"></span>modo <span class=\"_ _6\"></span>que con<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>anterio<span class=\"_ _1\"></span>ridad <span class=\"_ _6\"></span>a la <span class=\"_ _6\"></span>fecha </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y421 ff4 fs4 fc0 sc0 ls0 ws0\">de adquisici\u00f3n (fecha de toma de <span class=\"_ _0\"></span>control<span class=\"_ _1\"></span>), exist\u00eda una inversi\u00f3n <span class=\"_ _0\"></span>previa, el fondo de comercio </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y422 ff4 fs4 fc0 sc0 ls0 ws0\">o diferencia negativa<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>se obtiene por<span class=\"_ _1\"></span> la diferencia <span class=\"_ _1\"></span>entre: </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x8f ha y423 ff4 fs4 fc0 sc0 ls0 ws0\">- <span class=\"_ _25\"> </span>El <span class=\"_ _11\"></span>coste <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>combinac<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>negoci<span class=\"_ _1\"></span>os, <span class=\"_ _11\"></span>m\u00e1s <span class=\"_ _11\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>valor <span class=\"_ _11\"></span>razonab<span class=\"_ _1\"></span>le <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>fecha <span class=\"_ _11\"></span>de </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x90 ha y424 ff4 fs4 fc0 sc0 ls0 ws0\">adquisici\u00f3n<span class=\"_ _1\"></span>  de  cualqui<span class=\"_ _1\"></span>er  pa<span class=\"_ _1\"></span>rticipaci\u00f3n<span class=\"_ _1\"></span>  previa  d<span class=\"_ _6\"></span>e  la  empresa<span class=\"_ _1\"></span>  adquirente <span class=\"_ _e\"> </span>en  la </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x90 ha y425 ff4 fs4 fc0 sc0 ls0 ws0\">adquirida, y,  </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x8f ha y426 ff4 fs4 fc0 sc0 ls0 ws0\">- <span class=\"_ _25\"> </span>El valor de los<span class=\"_ _1\"></span> activos id<span class=\"_ _1\"></span>entificables adqui<span class=\"_ _1\"></span>ridos m<span class=\"_ _1\"></span>enos el de los<span class=\"_ _1\"></span> pasivos<span class=\"_ _1\"></span> asumidos, </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x90 ha y427 ff4 fs4 fc0 sc0 ls0 ws0\">determinado de a<span class=\"_ _1\"></span>cuerdo a lo ind<span class=\"_ _1\"></span>icado anterior<span class=\"_ _1\"></span>mente. </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y428 ff4 fs4 fc0 sc0 ls0 ws0\">Cualquier <span class=\"_ _a\"></span>beneficio <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _a\"></span>que <span class=\"_ _6\"></span>surja <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>consecuenci<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>valoraci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonabl<span class=\"_ _1\"></span>e </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y429 ff4 fs4 fc0 sc0 ls0 ws0\">en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>obtiene <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>control <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>participaci\u00f3n <span class=\"_ _0\"></span>previa <span class=\"_ _7\"></span>existente <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>adquirida, </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y42a ff4 fs4 fc0 sc0 ls0 ws0\">se reconoce<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>\u00e1 en<span class=\"_ _1\"></span> la <span class=\"_ _6\"></span>cuenta de <span class=\"_ _6\"></span>resultados. Si<span class=\"_ _1\"></span> con <span class=\"_ _6\"></span>anterioridad l<span class=\"_ _1\"></span>a inve<span class=\"_ _1\"></span>rsi\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>esta pa<span class=\"_ _1\"></span>rticipada<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y42b ff4 fs4 fc0 sc0 ls0 ws0\">se <span class=\"_ _8\"></span>hubiera <span class=\"_ _8\"></span>valorado <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>su <span class=\"_ _9\"></span>valor <span class=\"_ _8\"></span>razonable, <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>ajustes <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>valoraci\u00f3n <span class=\"_ _8\"></span>pendientes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>ser </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y42c ff4 fs4 fc0 sc0 ls0 ws0\">imputados <span class=\"_ _2\"></span>al <span class=\"_ _11\"></span>resul<span class=\"_ _1\"></span>tado <span class=\"_ _2\"></span>del <span class=\"_ _11\"></span>ejercicio <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>transferir\u00e1n <span class=\"_ _11\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>estado<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>resultados <span class=\"_ _2\"></span>global<span class=\"_ _0\"></span>. <span class=\"_ _11\"></span>De<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>otra<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha yc1 ff4 fs4 fc0 sc0 ls0 ws0\">parte, <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>presume<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>coste <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>co<span class=\"_ _1\"></span>mbinaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>negocios<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>es <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>mejor<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>eferente <span class=\"_ _2\"></span>para </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y42d ff4 fs4 fc0 sc0 ls0 ws0\">estimar el valor ra<span class=\"_ _1\"></span>zonable en la fecha<span class=\"_ _1\"></span> de adquisic<span class=\"_ _1\"></span>i\u00f3n de cualquier pa<span class=\"_ _1\"></span>rticipaci<span class=\"_ _1\"></span>\u00f3n previa. </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y42e ff4 fs4 fc0 sc0 ls0 ws0\">Los fondos <span class=\"_ _1\"></span>de co<span class=\"_ _1\"></span>mercio <span class=\"_ _1\"></span>no se a<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>ortizan y<span class=\"_ _1\"></span> se val<span class=\"_ _6\"></span>oran posteriormente <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>su coste <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>enos las<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y42f ff4 fs4 fc0 sc0 ls0 ws0\">p\u00e9rdidas por deterioro de valor. <span class=\"_ _0\"></span>Las correcciones valorativas por deterioro reconocidas en el </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y430 ff4 fs4 fc0 sc0 ls0 ws0\">Fondo de Comercio<span class=\"_ _1\"></span> no son obje<span class=\"_ _1\"></span>to de reversi\u00f3n e<span class=\"_ _1\"></span>n ejercicios pos<span class=\"_ _1\"></span>teriores. </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y431 ff4 fs4 fc0 sc0 ls0 ws0\">Si en la fecha<span class=\"_ _1\"></span> de cierre d<span class=\"_ _1\"></span>el ejercicio en<span class=\"_ _1\"></span> que se p<span class=\"_ _1\"></span>roduce la combi<span class=\"_ _1\"></span>naci\u00f3n no <span class=\"_ _1\"></span>pueden concluirse<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y432 ff4 fs4 fc0 sc0 ls0 ws0\">los <span class=\"_ _d\"> </span>procesos <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>valoraci\u00f3n <span class=\"_ _d\"> </span>necesarios <span class=\"_ _d\"> </span>para <span class=\"_ _d\"> </span>aplicar  el <span class=\"_ _d\"> </span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>adquisi<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _d\"> </span>descrito </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y433 ff4 fs4 fc0 sc0 ls0 ws0\">anteriormente,<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>esta  contabilizaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>considera  provisional,  pudi\u00e9ndose  ajust<span class=\"_ _0\"></span>ar  dichos </div></div><div class=\"c w41 h3e gs56\"><div class=\"t m0 x38 ha y434 ff4 fs4 fc0 sc0 ls0 ws0\">valores <span class=\"_ _7\"></span>provisionales <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>per\u00edodo <span class=\"_ _7\"></span>necesario <span class=\"_ _0\"></span>para <span class=\"_ _7\"></span>obtener <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _7\"></span>requerida <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>en </div></div><div class=\"c w41 h3e gs58\"><div class=\"t m0 x38 ha y435 ff4 fs4 fc0 sc0 ls0 ws0\">ning\u00fan caso <span class=\"_ _1\"></span>ser\u00e1 supe<span class=\"_ _1\"></span>rior a un a\u00f1<span class=\"_ _1\"></span>o. Los efec<span class=\"_ _1\"></span>tos de <span class=\"_ _1\"></span>los ajustes <span class=\"_ _1\"></span>realizados <span class=\"_ _6\"></span>en este per\u00edodo se<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs58\"><div class=\"t m0 x38 ha y436 ff4 fs4 fc0 sc0 ls0 ws0\">contabilizan retroac<span class=\"_ _1\"></span>tivamente <span class=\"_ _1\"></span>modificando la<span class=\"_ _1\"></span> informaci\u00f3n comparativa si<span class=\"_ _1\"></span> fuera necesario.<span class=\"_ _1\"></span>  </div></div><div class=\"c w41 h3e gs58\"><div class=\"t m0 x38 ha y437 ff4 fs4 fc0 sc0 ls0 ws0\">Los cambios <span class=\"_ _0\"></span>posteriores<span class=\"_ _1\"></span> en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor razonable de la <span class=\"_ _0\"></span>contraprestaci\u00f3n conting<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>se ajustan<span class=\"_ _39\"> </span> </div></div>contra <span class=\"_ _6\"></span>resultados, <span class=\"_ _1\"></span>salvo<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>que dicha<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>contrapres<span class=\"_ _1\"></span>taci\u00f3n <span class=\"_ _6\"></span>haya <span class=\"_ _1\"></span>sido <span class=\"_ _6\"></span>clasificada <span class=\"_ _6\"></span>como pa<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>rimonio <span class=\"_ _6\"></span>en cuyo caso los ca<span class=\"_ _1\"></span>mbios posteriores en<span class=\"_ _1\"></span> su valor ra<span class=\"_ _1\"></span>zonable no se<span class=\"_ _1\"></span> reconoce<span class=\"_ _1\"></span>n<span class=\"_ _39\"> </span>. 2.<span class=\"ls0\">26   Partidas cor<span class=\"_ _1\"></span>rientes y no cor<span class=\"_ _1\"></span>rientes </span>Se consideran activos<span class=\"_ _1\"></span> corrientes aquellos<span class=\"_ _1\"></span> vinculados al ciclo normal de explotaci\u00f3n<span class=\"_ _1\"></span>, tambi\u00e9n aquellos <span class=\"_ _a\"></span>otros <span class=\"_ _6\"></span>activos <span class=\"_ _a\"></span>cuyo <span class=\"_ _a\"></span>vencimiento, <span class=\"_ _a\"></span>enajenaci\u00f3n <span class=\"_ _a\"></span>o <span class=\"_ _6\"></span>realizaci\u00f3n <span class=\"_ _a\"></span>se <span class=\"_ _6\"></span>esper<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>produzca<span class=\"_ _1\"></span> en <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>corto <span class=\"_ _2\"></span>plazo <span class=\"_ _2\"></span>desde <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>cierre <span class=\"_ _2\"></span>del <span class=\"_ _11\"></span>e<span class=\"_ _1\"></span>jercicio, <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>ac<span class=\"_ _1\"></span>tivos <span class=\"_ _11\"></span>financieros <span class=\"_ _2\"></span>mantenido<span class=\"_ _1\"></span>s para <span class=\"_ _7\"></span>negociar, <span class=\"_ _7\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>excepci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _2\"></span>derivados <span class=\"_ _7\"></span>financieros <span class=\"_ _7\"></span>cuyo <span class=\"_ _7\"></span>plazo <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>liquidaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _7\"></span>sea superior <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>a\u00f1o <span class=\"_ _6\"></span>y el <span class=\"_ _1\"></span>efec<span class=\"_ _1\"></span>tivo y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>otros <span class=\"_ _1\"></span>activos <span class=\"_ _6\"></span>l\u00edquidos <span class=\"_ _1\"></span>equivalentes<span class=\"_ _1\"></span>. Lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>que <span class=\"_ _6\"></span>no cumplen<span class=\"_ _6\"></span> estos requisitos<span class=\"_ _1\"></span> se califican como<span class=\"_ _1\"></span> no corrientes.  Del <span class=\"_ _2\"></span>mismo <span class=\"_ _2\"></span>modo, <span class=\"_ _2\"></span>son <span class=\"_ _11\"></span>p<span class=\"_ _1\"></span>asivos <span class=\"_ _2\"></span>corrientes <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>vinculados <span class=\"_ _2\"></span>al <span class=\"_ _11\"></span>cicl<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>normal <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>explotaci<span class=\"_ _1\"></span>\u00f3n, <span class=\"_ _2\"></span>los pasivos financieros<span class=\"_ _1\"></span> mantenido<span class=\"_ _1\"></span>s para negociar, co<span class=\"_ _1\"></span>n la excepci\u00f3n de los<span class=\"_ _1\"></span> derivados financieros<span class=\"_ _1\"></span> cuyo <span class=\"_ _13\"> </span>plazo <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>liquidaci\u00f3n <span class=\"_ _9\"> </span>sea <span class=\"_ _f\"> </span>superior <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span>a\u00f1o <span class=\"_ _9\"> </span>y <span class=\"_ _f\"> </span>en <span class=\"_ _13\"> </span>general <span class=\"_ _13\"> </span>todas <span class=\"_ _13\"> </span>las <span class=\"_ _13\"> </span>obligaciones <span class=\"_ _13\"> </span>cuyo vencimiento o extinci\u00f3n se producir\u00e1 en el <span class=\"_ _0\"></span>corto plazo. En caso contrario, se <span class=\"_ _0\"></span>clasifican como<span class=\"_ _6\"></span> no corrientes.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "2.1 <span class=\"_ _12\"> </span>Bases de presen<span class=\"_ _1\"></span>taci\u00f3n Las cuentas anuales consoli<span class=\"_ _1\"></span>dadas del Grupo <span class=\"_ _0\"></span>correspon<span class=\"_ _1\"></span>dientes al ejercicio 2024, <span class=\"_ _0\"></span>que se han obtenido <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>partir<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>registros <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>contabil<span class=\"_ _1\"></span>idad <span class=\"_ _6\"></span>mantenidos po<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Socie<span class=\"_ _1\"></span>dad do<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>inante <span class=\"_ _6\"></span>y po<span class=\"_ _1\"></span>r las <span class=\"_ _1\"></span>restantes en<span class=\"_ _1\"></span>tidades i<span class=\"_ _6\"></span>ntegradas en el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mismo, <span class=\"_ _1\"></span>han <span class=\"_ _6\"></span>sido formuladas <span class=\"_ _6\"></span>por los <span class=\"_ _1\"></span>Administrado<span class=\"_ _1\"></span>res de <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _2\"></span>dominante <span class=\"_ _7\"></span>en <span class=\"_ _2\"></span>reuni\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _7\"></span>Consejo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Administraci\u00f3n <span class=\"_ _7\"></span>celebrada <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>28 <span class=\"_ _2\"></span>de febrero de 2025.<span class=\"_ _1\"></span> Estas <span class=\"_ _f\"> </span>cuentas<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>anuales <span class=\"_ _f\"> </span>consolida<span class=\"_ _1\"></span>das <span class=\"_ _f\"> </span>han <span class=\"_ _f\"> </span>sido <span class=\"_ _f\"> </span>formulad<span class=\"_ _1\"></span>as <span class=\"_ _f\"> </span>por <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>Ad<span class=\"_ _1\"></span>ministradores <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>la Sociedad <span class=\"_ _e\"> </span>dominante <span class=\"_ _e\"> </span>de  acuerdo<span class=\"_ _1\"></span>  con<span class=\"_ _1\"></span>  l<span class=\"_ _1\"></span>o <span class=\"_ _e\"> </span>establecido <span class=\"_ _e\"> </span>por  las <span class=\"_ _e\"> </span>Normas <span class=\"_ _f\"> </span>Internacionales <span class=\"_ _e\"> </span>de Informaci\u00f3n Financiera<span class=\"_ _1\"></span> (NIIF) adoptadas por la Uni<span class=\"_ _1\"></span>\u00f3n Europea, teniendo en considera<span class=\"_ _1\"></span>ci\u00f3n la totalidad <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>los <span class=\"_ _9\"> </span>principios <span class=\"_ _13\"> </span>y <span class=\"_ _13\"> </span>normas <span class=\"_ _9\"></span>contables <span class=\"_ _8\"></span>y <span class=\"_ _13\"> </span>los <span class=\"_ _13\"> </span>criterios <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>valora<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>aplicaci\u00f3n obligatoria <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>las <span class=\"_ _13\"> </span>NIIF-UE, <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>forma <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>muestran <span class=\"_ _9\"> </span>la <span class=\"_ _13\"> </span>imagen <span class=\"_ _9\"></span>fiel <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>patrimonio <span class=\"_ _9\"> </span>y <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>la situaci\u00f3n <span class=\"_ _2\"></span>financiera <span class=\"_ _7\"></span>consolidada <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _7\"></span>resultado<span class=\"ls8\">s </span>globales de sus operacio<span class=\"_ _1\"></span>nes, de los cambios en e<span class=\"_ _1\"></span>l patrimonio neto y de los<span class=\"_ _1\"></span> flujos de efectivo consolidados que se<span class=\"_ _1\"></span> han producido en<span class=\"_ _1\"></span> el Grupo e<span class=\"_ _1\"></span>n el ejercicio <span class=\"_ _1\"></span>terminado e<span class=\"_ _1\"></span>n esa fecha. No <span class=\"_ _11\"></span>obstante, <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>dado <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>principios <span class=\"_ _11\"></span>contables <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>criterios<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>valoraci\u00f3n <span class=\"_ _11\"></span>aplicados <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>la preparaci\u00f3n de las cuen<span class=\"_ _1\"></span>tas anuales consol<span class=\"_ _1\"></span>idadas<span class=\"_ _1\"></span> del Grupo del ejerci<span class=\"_ _1\"></span>cio 2024 pueden diferir de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>utilizados <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>algunas <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>entidades <span class=\"_ _8\"></span>integradas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>mismo, <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _9\"> </span>proceso <span class=\"_ _11\"></span>de consolidaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>se <span class=\"_ _14\"> </span>han<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>introduci<span class=\"_ _1\"></span>do <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>a<span class=\"_ _6\"></span>j<span class=\"_ _0\"></span>ustes <span class=\"_ _14\"> </span>y<span class=\"_ _6\"></span> <span class=\"_ _14\"> </span>reclasificaciones <span class=\"_ _15\"> </span>necesarios<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>para homogeneizar <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>ntre <span class=\"_ _10\"> </span>s<span class=\"_ _1\"></span>\u00ed <span class=\"_ _10\"> </span>tal<span class=\"_ _1\"></span>es <span class=\"_ _10\"> </span>princi<span class=\"_ _1\"></span>pios <span class=\"_ _10\"> </span>y <span class=\"_ _16\"> </span>criterio<span class=\"_ _1\"></span>s <span class=\"_ _16\"> </span>y <span class=\"_ _10\"> </span>para <span class=\"_ _16\"> </span>adecuarlos <span class=\"_ _16\"> </span>a <span class=\"_ _10\"> </span>las <span class=\"_ _10\"> </span>Normas Internacionales de <span class=\"_ _1\"></span>Informaci\u00f3n Fi<span class=\"_ _1\"></span>nanciera. Con <span class=\"_ _1\"></span>el ob<span class=\"_ _1\"></span>jeto de<span class=\"_ _1\"></span> presen<span class=\"_ _1\"></span>tar <span class=\"_ _1\"></span>de una <span class=\"_ _6\"></span>forma ho<span class=\"_ _1\"></span>mog\u00e9nea <span class=\"_ _6\"></span>las distintas <span class=\"_ _1\"></span>partidas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>que compone<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>las cuentas <span class=\"_ _e\"> </span>anuales <span class=\"_ _e\"> </span>consoli<span class=\"_ _1\"></span>dadas, <span class=\"_ _e\"> </span>se  ha<span class=\"_ _1\"></span>n <span class=\"_ _e\"> </span>aplicado <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>todas <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>sociedades <span class=\"_ _e\"> </span>incluida<span class=\"_ _1\"></span>s  en<span class=\"_ _1\"></span>  el<span class=\"_ _1\"></span> per\u00edmetro <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>consolidaci\u00f3n <span class=\"_ _2\"></span>los <span class=\"_ _7\"></span>principios <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>normas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>valoraci\u00f3n <span class=\"_ _7\"></span>seguidos <span class=\"_ _2\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _2\"></span>Sociedad dominante. Las <span class=\"_ _e\"> </span>cuentas <span class=\"_ _e\"> </span>anuales <span class=\"_ _e\"> </span>consoli<span class=\"_ _1\"></span>dadas <span class=\"_ _e\"> </span>del  Grup<span class=\"_ _1\"></span>o <span class=\"_ _e\"> </span>correspondientes <span class=\"_ _f\"> </span>al  eje<span class=\"_ _1\"></span>rcicio <span class=\"_ _e\"> </span>2023  fueron<span class=\"_ _1\"></span> aprobadas <span class=\"_ _6\"></span>por la<span class=\"_ _1\"></span> Jun<span class=\"_ _1\"></span>ta <span class=\"_ _6\"></span>General de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Accionistas<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Sociedad <span class=\"_ _6\"></span>dominante <span class=\"_ _1\"></span>celebrada<span class=\"_ _1\"></span> el<span class=\"_ _1\"></span> d<span class=\"_ _6\"></span>\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>27 de <span class=\"_ _0\"></span><span class=\"ls0\">junio de <span class=\"_ _0\"></span>2024. Las <span class=\"_ _0\"></span>cuentas anuales consolidadas del Grupo <span class=\"_ _0\"></span>y las <span class=\"_ _0\"></span>cuentas anuales de <span class=\"_ _0\"></span>las </span>entidades <span class=\"_ _b\"> </span>integradas <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>mismo <span class=\"_ _b\"> </span>correspondientes <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>ejercicio <span class=\"_ _b\"> </span>2024, <span class=\"_ _17\"> </span>se <span class=\"_ _b\"> </span>encuentran pendientes de<span class=\"_ _1\"></span> aproba<span class=\"_ _1\"></span>ci\u00f3n por<span class=\"_ _1\"></span> sus <span class=\"_ _1\"></span>respectivas<span class=\"_ _1\"></span> Juntas <span class=\"_ _6\"></span>G<span class=\"_ _0\"></span>enerales <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Accioni<span class=\"_ _1\"></span>stas o S<span class=\"_ _1\"></span>ocios. N<span class=\"_ _1\"></span>o obstante, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Consejo<span class=\"_ _1\"></span> de <span class=\"_ _6\"></span>Administraci\u00f3n de<span class=\"_ _6\"></span> la S<span class=\"_ _1\"></span>ociedad<span class=\"_ _1\"></span> dominante<span class=\"_ _1\"></span> es<span class=\"_ _1\"></span>tima <span class=\"_ _1\"></span><span class=\"ls9\">qu<span class=\"ls0\">e dichas <span class=\"_ _6\"></span>cuentas </span></span>anuales ser\u00e1n aprobad<span class=\"_ _1\"></span>as sin ninguna <span class=\"_ _1\"></span>modificaci<span class=\"_ _1\"></span>\u00f3n. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "Estas <span class=\"_ _f\"> </span>cuentas<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>anuales <span class=\"_ _f\"> </span>consolida<span class=\"_ _1\"></span>das <span class=\"_ _f\"> </span>han <span class=\"_ _f\"> </span>sido <span class=\"_ _f\"> </span>formulad<span class=\"_ _1\"></span>as <span class=\"_ _f\"> </span>por <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>Ad<span class=\"_ _1\"></span>ministradores <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>la Sociedad <span class=\"_ _e\"> </span>dominante <span class=\"_ _e\"> </span>de  acuerdo<span class=\"_ _1\"></span>  con<span class=\"_ _1\"></span>  l<span class=\"_ _1\"></span>o <span class=\"_ _e\"> </span>establecido <span class=\"_ _e\"> </span>por  las <span class=\"_ _e\"> </span>Normas <span class=\"_ _f\"> </span>Internacionales <span class=\"_ _e\"> </span>de Informaci\u00f3n Financiera<span class=\"_ _1\"></span> (NIIF) adoptadas por la Uni<span class=\"_ _1\"></span>\u00f3n Europea, teniendo en considera<span class=\"_ _1\"></span>ci\u00f3n la totalidad <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>los <span class=\"_ _9\"> </span>principios <span class=\"_ _13\"> </span>y <span class=\"_ _13\"> </span>normas <span class=\"_ _9\"></span>contables <span class=\"_ _8\"></span>y <span class=\"_ _13\"> </span>los <span class=\"_ _13\"> </span>criterios <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>valora<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>aplicaci\u00f3n obligatoria <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>las <span class=\"_ _13\"> </span>NIIF-UE, <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>forma <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>muestran <span class=\"_ _9\"> </span>la <span class=\"_ _13\"> </span>imagen <span class=\"_ _9\"></span>fiel <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>patrimonio <span class=\"_ _9\"> </span>y <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>la situaci\u00f3n <span class=\"_ _2\"></span>financiera <span class=\"_ _7\"></span>consolidada <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _7\"></span>resultado<span class=\"ls8\">s </span>globales de sus operacio<span class=\"_ _1\"></span>nes, de los cambios en e<span class=\"_ _1\"></span>l patrimonio neto y de los<span class=\"_ _1\"></span> flujos de efectivo consolidados que se<span class=\"_ _1\"></span> han producido en<span class=\"_ _1\"></span> el Grupo e<span class=\"_ _1\"></span>n el ejercicio <span class=\"_ _1\"></span>terminado e<span class=\"_ _1\"></span>n esa fecha",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "2.1.1 Cambios de<span class=\"_ _1\"></span> criterios contables<span class=\"_ _1\"></span> Durante <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _7\"></span>no <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>producido <span class=\"_ _7\"></span>cambios <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>criterios <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>significativos respecto a los cri<span class=\"_ _1\"></span>terios aplicad<span class=\"_ _1\"></span>os en el ejercicio 2<span class=\"_ _1\"></span>023. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingEstimatesExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-513": {
   "value": "<div class=\"c w41 h3e gs8\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">2.1.2. Moneda funci<span class=\"_ _1\"></span>onal </div></div><div class=\"c w41 h3e gs8\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">Las <span class=\"_ _0\"></span>presentes <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>anuales consolidadas <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>presentan <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>ser <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>euro<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs8\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">la <span class=\"_ _2\"></span>moneda <span class=\"_ _2\"></span>del <span class=\"_ _11\"></span>entorno<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>econ\u00f3mico <span class=\"_ _2\"></span>principal <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>opera <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>Grupo.<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Las <span class=\"_ _11\"></span>opera<span class=\"_ _1\"></span>ciones <span class=\"_ _2\"></span>en </div></div><div class=\"c w41 h3e gs8\"><div class=\"t m0 x38 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">moneda extranje<span class=\"_ _1\"></span>ra se registran de<span class=\"_ _1\"></span> conformidad c<span class=\"_ _1\"></span>on las pol\u00edticas desc<span class=\"_ _1\"></span>ritas en la no<span class=\"_ _1\"></span>ta 2.5. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-514": {
   "value": "<div class=\"c w41 h3e gsa\"><div class=\"t m0 x38 ha y53 ff4 fs4 fc0 sc0 ls0 ws0\">2.2.  Adopci\u00f3n de<span class=\"_ _1\"></span> las normas in<span class=\"_ _1\"></span>ternacionales de infor<span class=\"_ _1\"></span>maci\u00f3n financiera<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsa\"><div class=\"t m0 x38 ha y20a ff4 fs4 fc0 sc0 ls0 ws0\">Las <span class=\"_ _1\"></span>cuentas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>anuales <span class=\"_ _6\"></span>consol<span class=\"_ _1\"></span>idadas <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>Grupo <span class=\"_ _6\"></span>correspondientes <span class=\"_ _6\"></span>al <span class=\"_ _1\"></span>ejercicio <span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>erminado <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>31 de<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gsa\"><div class=\"t m0 x38 ha y20b ff4 fs4 fc0 sc0 ls0 ws0\">diciembre <span class=\"_ _f\"> </span>de <span class=\"_ _13\"> </span>2024 <span class=\"_ _f\"> </span>han <span class=\"_ _f\"> </span>sido <span class=\"_ _13\"> </span>elaboradas <span class=\"_ _f\"> </span>de <span class=\"_ _13\"> </span>acuerdo <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>las <span class=\"_ _13\"> </span>Normas <span class=\"_ _13\"> </span>Internacionales <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsa\"><div class=\"t m0 x38 ha y20c ff4 fs4 fc0 sc0 ls0 ws0\">Informaci\u00f3n <span class=\"_ _6\"></span>Financiera<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>(NIIF), <span class=\"_ _6\"></span>conforme <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>estableci<span class=\"_ _1\"></span>do <span class=\"_ _6\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>Reglamento<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>(CE) <span class=\"_ _6\"></span>n\u00ba <span class=\"_ _6\"></span>1606/2002 </div></div><div class=\"c w41 h3e gsa\"><div class=\"t m0 x38 ha y20d ff4 fs4 fc0 sc0 ls0 ws0\">del Parlamen<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>o Eu<span class=\"_ _1\"></span>ropeo y <span class=\"_ _1\"></span>en el<span class=\"_ _1\"></span> Consejo <span class=\"_ _1\"></span>del 1<span class=\"_ _1\"></span>9 d<span class=\"_ _1\"></span>e julio de<span class=\"_ _6\"></span> 2002. En <span class=\"_ _1\"></span>Espa\u00f1a, <span class=\"_ _1\"></span>la ob<span class=\"_ _1\"></span>ligaci\u00f3n <span class=\"_ _1\"></span>de </div></div><div class=\"c w41 h3e gsa\"><div class=\"t m0 x38 ha y29 ff4 fs4 fc0 sc0 ls0 ws0\">presentar <span class=\"_ _f\"> </span>cuentas<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>anuales <span class=\"_ _13\"> </span>consolidadas <span class=\"_ _f\"> </span>bajo <span class=\"_ _13\"> </span>NIIF <span class=\"_ _e\"> </span>aprobadas<span class=\"_ _6\"></span> <span class=\"_ _e\"> </span>en <span class=\"_ _f\"> </span>Europa <span class=\"_ _13\"> </span>f<span class=\"_ _0\"></span>ue, <span class=\"_ _13\"> </span>asimismo, </div></div><div class=\"c w41 h3e gsa\"><div class=\"t m0 x38 ha y20e ff4 fs4 fc0 sc0 ls0 ws0\">regulada en <span class=\"_ _1\"></span>la disposi<span class=\"_ _1\"></span>ci\u00f3n final<span class=\"_ _1\"></span> und\u00e9cima de<span class=\"_ _1\"></span> la Le<span class=\"_ _1\"></span>y 62/2003, <span class=\"_ _1\"></span>de 30 de <span class=\"_ _1\"></span>diciembre de <span class=\"_ _1\"></span>2003, de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsa\"><div class=\"t m0 x38 ha y1ec ff4 fs4 fc0 sc0 ls0 ws0\">medidas fiscales, ad<span class=\"_ _1\"></span>ministrativas y<span class=\"_ _1\"></span> de orden soci<span class=\"_ _6\"></span>al.<span class=\"_ _0\"></span> </div></div><div class=\"c w41 h3e gsa\"><div class=\"t m0 x38 ha y20f ff4 fs4 fc0 sc0 ls0 ws0\">Durante <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _7\"></span>2024 <span class=\"_ _2\"></span>han <span class=\"_ _7\"></span>entrado <span class=\"_ _2\"></span>en <span class=\"_ _7\"></span>vigor <span class=\"_ _2\"></span>las <span class=\"_ _7\"></span>siguientes <span class=\"_ _7\"></span>normas <span class=\"_ _7\"></span>e <span class=\"_ _2\"></span>interpretaciones <span class=\"_ _7\"></span>de </div></div><div class=\"c w41 h3e gsa\"><div class=\"t m0 x38 ha y210 ff4 fs4 fc0 sc0 ls0 ws0\">aplicaci\u00f3n <span class=\"_ _13\"> </span>obligatoria, <span class=\"_ _e\"> </span>ya <span class=\"_ _f\"> </span>adoptadas <span class=\"_ _f\"> </span>por <span class=\"_ _e\"> </span>la <span class=\"_ _f\"> </span>Uni\u00f3n <span class=\"_ _f\"> </span>Europea <span class=\"_ _e\"> </span>que, <span class=\"_ _f\"> </span>en <span class=\"_ _e\"> </span>caso <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>resultar <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsa\"><div class=\"t m0 x38 ha y211 ff4 fs4 fc0 sc0 ls0 ws0\">aplicaci\u00f3n, <span class=\"_ _13\"> </span>han <span class=\"_ _13\"> </span>sido <span class=\"_ _13\"> </span>utilizadas <span class=\"_ _f\"> </span>por <span class=\"_ _13\"> </span>el <span class=\"_ _13\"> </span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _13\"> </span>en <span class=\"_ _13\"> </span>la <span class=\"_ _f\"> </span>elaboraci\u00f3n <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>las <span class=\"_ _13\"> </span>presentes <span class=\"_ _13\"> </span>cuentas </div></div><div class=\"c w41 h3e gsa\"><div class=\"t m0 x38 ha y212 ff4 fs4 fc0 sc0 ls0 ws0\">anuales consoli<span class=\"_ _1\"></span>dadas al 31 de diciemb<span class=\"_ _1\"></span>re de 2024:<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsa\"><div class=\"t m0 x38 ha y214 ff4 fs4 fc0 sc0 ls0 ws0\">2.2.1 <span class=\"_ _7\"></span>Normas, <span class=\"_ _17\"> </span>interpretacione<span class=\"_ _1\"></span>s <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>modificaciones <span class=\"_ _17\"> </span>obliga<span class=\"_ _1\"></span>torias <span class=\"_ _17\"> </span>para <span class=\"_ _17\"> </span>todos <span class=\"_ _17\"> </span>los <span class=\"_ _16\"> </span>ejercicios<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsa\"><div class=\"t m0 x38 ha y215 ff4 fs4 fc0 sc0 ls0 ws0\">comenzados el 1 d<span class=\"_ _1\"></span>e enero de 2024:<span class=\"_ _1\"></span> </div></div><div class=\"gsb\"><table class=\"s w1ee hde\" id=\"_ad5402d5-bb7c-4468-8c9c-ffc67cc59082\"><tr><td class=\"c x22c yb32 w4c h49\"><div class=\"t m0 xf h26 y21b ff3 fs8 fc0 sc0 ls0 ws0\">Nuevas normas, mo<span class=\"_ _0\"></span>dificaciones e <span class=\"_ _0\"></span>interpretaciones:<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x22c yb33 w4c h4a\"><div class=\"t m0 xf h26 y21d ff3 fs8 fc0 sc0 ls0 ws0\">Aprobadas para su<span class=\"_ _0\"></span> uso en la Uni\u00f3n <span class=\"_ _0\"></span>Europea </div></td><td></td></tr><tr><td class=\"c x22c yb34 w4c h4a\"><div class=\"t m0 xf h26 y21d ff3 fs8 fc0 sc0 ls0 ws0\">Modificaciones </div></td><td></td></tr><tr><td class=\"t m0 x22d h28 yb35 ff4 fs8 fc0 sc0 ls0 ws0\">Modificaci\u00f3n a l<span class=\"_ _0\"></span>a NIC 1.  </td><td></td></tr><tr><td class=\"t m0 x22d h28 yb36 ff4 fs8 fc0 sc0 ls0 ws0\">Clasificaci\u00f3n de los<span class=\"_ _0\"></span> pasivos como </td><td></td></tr><tr><td class=\"t m0 x22d h28 yb37 ff4 fs8 fc0 sc0 ls0 ws0\">corrientes y no co<span class=\"_ _0\"></span>rrientes y clasifi<span class=\"_ _0\"></span>caci\u00f3n </td><td class=\"c x22e yb38 w4e h4b\"><div class=\"t m0 xf h28 y224 ff4 fs8 fc0 sc0 ls0 ws0\">Clarificaciones <span class=\"_ _11\"></span>respecto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>prese<span class=\"_ _0\"></span>ntaci\u00f3n <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>cor<span class=\"_ _0\"></span>rientes <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>corrientes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>asivos, <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"t m0 x22d h28 yb39 ff4 fs8 fc0 sc0 ls0 ws0\">de los pasivos no c<span class=\"_ _0\"></span>orrientes con </td><td class=\"c x22e yb38 w4e h4b\"><div class=\"t m0 xf h28 y225 ff4 fs8 fc0 sc0 ls0 ws0\">particular, aquellos co<span class=\"_ _0\"></span>ndicionados <span class=\"_ _0\"></span>al cumplimiento de <span class=\"_ _0\"></span>covenants.<span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"t m0 x22d h28 yb3a ff4 fs8 fc0 sc0 ls0 ws0\">covenants. </td><td></td></tr><tr><td class=\"c x22c yb3b w4d h4d\"><div class=\"t m0 xf h28 y227 ff4 fs8 fc0 sc0 ls0 ws0\">Modificaci\u00f3n a l<span class=\"_ _0\"></span>a NIIF16. </div></td><td></td></tr><tr><td class=\"c x22c yb3b w4d h4d\"><div class=\"t m0 xf h28 y228 ff4 fs8 fc0 sc0 ls0 ws0\">Pasivo por arrend<span class=\"_ _0\"></span>amiento en una ve<span class=\"_ _0\"></span>nta </div></td><td class=\"c x22e yb3b w4e h4d\"><div class=\"t m0 xf h28 y229 ff4 fs8 fc0 sc0 ls0 ws0\">Esta modificaci\u00f3n <span class=\"_ _0\"></span>aclara la contabilid<span class=\"_ _0\"></span>ad posterior de los p<span class=\"_ _0\"></span>asivos por arrendami<span class=\"_ _0\"></span>ento que surgen<span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x22c yb3b w4d h4d\"><div class=\"t m0 xf h4c y21d ff4 fs8 fc0 sc0 ls0 ws0\">con arrendamiento<span class=\"_ _0\"></span> posterior.<span class=\"_ _0\"></span><span class=\"ff5 fs4\"> </span></div></td><td class=\"c x22e yb3b w4e h4d\"><div class=\"t m0 xf h28 y22a ff4 fs8 fc0 sc0 ls0 ws0\">en las transaccion<span class=\"_ _0\"></span>es de venta y ar<span class=\"_ _0\"></span>rendamiento poste<span class=\"_ _0\"></span>rior. </div></td></tr><tr><td class=\"c x22c yb3c w4d h4e\"><div class=\"t m0 xf h28 y22c ff4 fs8 fc0 sc0 ls0 ws0\">Modificaci\u00f3n a l<span class=\"_ _0\"></span>a NIC7 y NIIF7.<span class=\"_ _0\"></span> </div></td><td class=\"c x22e yb3c w4e h4e\"><div class=\"t m0 xf h28 y22d ff4 fs8 fc0 sc0 ls0 ws0\">Esta modificaci\u00f3<span class=\"_ _0\"></span>n introduce r<span class=\"_ _0\"></span>equisitos de<span class=\"_ _0\"></span> desglose d<span class=\"_ _0\"></span>e informaci\u00f3n<span class=\"_ _0\"></span> espec\u00edficos d<span class=\"_ _0\"></span>e los acuerdos<span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x22c yb3c w4d h4e\"><div class=\"t m0 xf h28 y223 ff4 fs8 fc0 sc0 ls0 ws0\">Acuerdo de financi<span class=\"_ _0\"></span>aci\u00f3n con </div></td><td class=\"c x22e yb3c w4e h4e\"><div class=\"t m0 xf h28 y22e ff4 fs8 fc0 sc0 ls0 ws0\">de financiaci\u00f3n con proveedores y sus efectos en los pasivos y flujos de <span class=\"_ _1\"></span>efectivo de la empresa </div></td></tr><tr><td class=\"c x22c yb3c w4d h4e\"><div class=\"t m0 xf h4c y21d ff4 fs8 fc0 sc0 ls0 ws0\">proveedores.<span class=\"_ _0\"></span><span class=\"ff5 fs4\"> </span></div></td><td class=\"c x22e yb3c w4e h4e\"><div class=\"t m0 xf h28 y123 ff4 fs8 fc0 sc0 ls0 ws0\">incluyendo el riesg<span class=\"_ _0\"></span>o de liquidez y ges<span class=\"_ _0\"></span>ti\u00f3n de los ri<span class=\"_ _0\"></span>esgos asociado<span class=\"_ _0\"></span>s. </div></td></tr></table></div><div class=\"c w41 h3e gsa\"><div class=\"t m0 x38 ha y81 ff4 fs4 fc0 sc0 ls0 ws0\">Ninguna <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>estas <span class=\"_ _1a\"> </span>normas, <span class=\"_ _19\"> </span>interpretaci<span class=\"_ _1\"></span>ones <span class=\"_ _19\"> </span>y <span class=\"_ _19\"> </span>modificaciones <span class=\"_ _19\"> </span>ha <span class=\"_ _19\"> </span>sido <span class=\"_ _1a\"> </span>aplicad<span class=\"_ _1\"></span>a </div></div><div class=\"c w41 h3e gsa\"><div class=\"t m0 x38 ha y216 ff4 fs4 fc0 sc0 ls0 ws0\">anticipadamente<span class=\"_ _1\"></span>. <span class=\"_ _8\"></span>La <span class=\"_ _8\"></span>aplicaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>estas <span class=\"_ _11\"></span>normas, <span class=\"_ _8\"></span>interpretaciones <span class=\"_ _11\"></span>y <span class=\"_ _8\"></span>modificaciones <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>ha </div></div><div class=\"c w41 h3e gsa\"><div class=\"t m0 x38 ha y217 ff4 fs4 fc0 sc0 ls0 ws0\">tenido <span class=\"_ _b\"> </span>impactos <span class=\"_ _b\"> </span>signific<span class=\"_ _1\"></span>ativos <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>estas <span class=\"_ _b\"> </span>cuentas <span class=\"_ _b\"> </span>anuales <span class=\"_ _b\"> </span>consolidadas. <span class=\"_ _b\"> </span>El <span class=\"_ _b\"> </span>Grupo <span class=\"_ _b\"> </span>est\u00e1<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsa\"><div class=\"t m0 x38 ha y218 ff4 fs4 fc0 sc0 ls0 ws0\">aplicando <span class=\"_ _2\"></span>desde <span class=\"_ _2\"></span>su <span class=\"_ _11\"></span>entrada <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>vigor <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>1 <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>en<span class=\"_ _1\"></span>ero <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span><span class=\"ls7\">202</span>4 <span class=\"_ _11\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>nor<span class=\"_ _1\"></span>mas <span class=\"_ _2\"></span>e <span class=\"_ _11\"></span>interpretacion<span class=\"_ _1\"></span>es </div></div><div class=\"c w41 h3e gsa\"><div class=\"t m0 x38 ha y219 ff4 fs4 fc0 sc0 ls0 ws0\">antes se\u00f1aladas.<span class=\"_ _39\"> </span><span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsd\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">2.2.2. <span class=\"_ _f\"> </span>A <span class=\"_ _f\"> </span>la <span class=\"_ _e\"> </span>fecha <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>f<span class=\"_ _0\"></span>ormulaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>estas <span class=\"_ _13\"> </span>cuentas <span class=\"_ _e\"> </span>anuales<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>consolidadas, <span class=\"_ _f\"> </span>las <span class=\"_ _e\"> </span>normas<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>e </div></div><div class=\"c w41 h3e gsd\"><div class=\"t m0 x38 ha y198 ff4 fs4 fc0 sc0 ls0 ws0\">interpretaciones<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>m\u00e1s <span class=\"_ _2\"></span>signi<span class=\"_ _1\"></span>ficativas <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>hab\u00edan <span class=\"_ _7\"></span>sido <span class=\"_ _7\"></span>publicadas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>IASB, <span class=\"_ _7\"></span>pero<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>hab\u00edan </div></div><div class=\"c w41 h3e gsd\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">entrado <span class=\"_ _8\"></span>a\u00fan <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>vigor, <span class=\"_ _8\"></span>bien <span class=\"_ _8\"></span>porque <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>fecha <span class=\"_ _9\"> </span>de <span class=\"_ _11\"></span>efect<span class=\"_ _0\"></span>ividad <span class=\"_ _11\"></span>es <span class=\"_ _8\"></span>post<span class=\"_ _0\"></span>erior <span class=\"_ _11\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _9\"> </span>fecha <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las </div></div><div class=\"c w41 h3e gsd\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">cuentas <span class=\"_ _e\"> </span>anuales <span class=\"_ _e\"> </span>consoli<span class=\"_ _1\"></span>dadas <span class=\"_ _e\"> </span>o  bien<span class=\"_ _6\"></span>  porque <span class=\"_ _f\"> </span>no  han <span class=\"_ _f\"> </span>sido <span class=\"_ _e\"> </span>a\u00fan <span class=\"_ _e\"> </span>adoptadas <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>la  U<span class=\"_ _1\"></span>ni\u00f3n </div></div><div class=\"c w41 h3e gsd\"><div class=\"t m0 x38 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">Europea, son las<span class=\"_ _1\"></span> siguientes: </div></div><div class=\"gse\"><table class=\"s w1ef hdf\" id=\"_06c200bf-19fe-4d72-b688-d6a2e726a25d\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22f h26 yb3d ff3 fs8 fc0 sc0 ls0 ws0\">Aplicaci\u00f3n </td></tr><tr><td class=\"c x22c yb3e w4f h50\"><div class=\"t m0 xf h26 y243 ff3 fs8 fc0 sc0 ls0 ws0\">Nuevas normas, mo<span class=\"_ _0\"></span>dificaciones e <span class=\"_ _0\"></span>interpretaciones:<span class=\"_ _0\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22f h26 yb3f ff3 fs8 fc0 sc0 ls0 ws0\">obligatoria ejercici<span class=\"_ _0\"></span>os </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22f h26 yb40 ff3 fs8 fc0 sc0 ls0 ws0\">iniciados a partir <span class=\"_ _0\"></span>de<span class=\"ff4\">:</span> </td></tr><tr><td class=\"c x22c yb41 w4c h51\"><div class=\"t m0 xf h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">No aprobadas para<span class=\"_ _0\"></span> su uso en la Uni<span class=\"_ _0\"></span>\u00f3n Europea <span class=\"_ _0\"></span><span class=\"ff4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x22c yb42 w4c h52\"><div class=\"t m0 xf h26 y116 ff3 fs8 fc0 sc0 ls0 ws0\">Nuevas normas<span class=\"ff4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x22c yb43 w4d h53\"><div class=\"t m0 xf h28 y24a ff4 fs8 fc0 sc0 ls0 ws0\">NIIF 18. </div></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb43 w51 h53\"><div class=\"t m0 xf h28 y24b ff4 fs8 fc0 sc0 ls0 ws0\">El <span class=\"_ _2\"></span>objeto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>esta <span class=\"_ _2\"></span>nuev<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>orma <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>establec<span class=\"_ _0\"></span>er <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>requerimiento<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>e </div></td><td></td></tr><tr><td class=\"c x22c yb43 w4d h53\"><div class=\"t m0 xf h28 y111 ff4 fs8 fc0 sc0 ls0 ws0\">Presentaci\u00f3n  y <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>esgloses  d<span class=\"_ _0\"></span>e  estados </div></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb43 w51 h53\"><div class=\"t m0 xf h28 y24c ff4 fs8 fc0 sc0 ls0 ws0\">presentaci\u00f3n y <span class=\"_ _1\"></span>desglose de <span class=\"_ _1\"></span>los estados financieros <span class=\"_ _1\"></span>reemplazando<span class=\"_ _0\"></span> con </div></td><td class=\"c x230 yb43 w50 h53\"><div class=\"t m0 x29 h28 y24c ff4 fs8 fc0 sc0 ls0 ws0\">1 de enero de 20<span class=\"_ _0\"></span>27 </div></td></tr><tr><td class=\"c x22c yb43 w4d h53\"><div class=\"t m0 xf h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">financieros. </div></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb43 w51 h53\"><div class=\"t m0 xf h28 y24d ff4 fs8 fc0 sc0 ls0 ws0\">ello a la NIC 1 actualm<span class=\"_ _0\"></span>ente en vigor.<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x22c yb44 w4d h54\"><div class=\"t m0 xf h28 y147 ff4 fs8 fc0 sc0 ls0 ws0\">NIIF 19. </div></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb44 w51 h54\"><div class=\"t m0 xf h28 y250 ff4 fs8 fc0 sc0 ls0 ws0\">El <span class=\"_ _2\"></span>objetivo <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>esta <span class=\"_ _2\"></span>nueva <span class=\"_ _11\"></span>norma <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>detallar <span class=\"_ _2\"></span>los <span class=\"_ _11\"> </span>desgloses <span class=\"_ _2\"></span>que <span class=\"_ _11\"> </span>una </div></td><td></td></tr><tr><td class=\"c x232 yb46 w1f0 he0\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">Desgloses<span class=\"_ _39\"> </span></div></td><td class=\"c x233 yb46 w1f1 he0\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">de<span class=\"_ _39\"> </span></div></td><td class=\"c x234 yb46 w1f2 he0\" colspan=\"2\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">subsidiarias<span class=\"_ _39\"> </span></div></td><td class=\"c x235 yb46 w1f3 he0\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">sin<span class=\"_ _39\"> </span></div></td><td></td><td class=\"c x22e yb44 w51 h54\"><div class=\"t m0 xf h28 y251 ff4 fs8 fc0 sc0 ls0 ws0\">subsidiaria <span class=\"_ _e\"> </span>pued<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>aplicar, <span class=\"_ _e\"> </span>opcio<span class=\"_ _0\"></span>nalmente, <span class=\"_ _e\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>emisi\u00f3n <span class=\"_ _e\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>sus </div></td><td class=\"c x230 yb44 w50 h54\"><div class=\"t m0 x29 h28 y251 ff4 fs8 fc0 sc0 ls0 ws0\">1 de enero de 20<span class=\"_ _0\"></span>27 </div></td></tr><tr><td class=\"c x22c yb44 w4d h54\"><div class=\"t m0 xf h28 y163 ff4 fs8 fc0 sc0 ls0 ws0\">contabilidad p\u00fablica<span class=\"_ _0\"></span>. </div></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb44 w51 h54\"><div class=\"t m0 xf h28 y152 ff4 fs8 fc0 sc0 ls0 ws0\">estados financiero<span class=\"_ _0\"></span>s. </div></td><td></td></tr><tr><td class=\"c x22c yb47 w4c h51\"><div class=\"t m0 xf h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">Modificaciones<span class=\"ff4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x22c yb48 w4d h55\"><div class=\"t m0 xf h28 y253 ff4 fs8 fc0 sc0 ls0 ws0\">Modificaci\u00f3n a l<span class=\"_ _0\"></span>a NIC 21.(*) </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x22c yb48 w4d h55\"><div class=\"t m0 xf h28 y254 ff4 fs8 fc0 sc0 ls0 ws0\">Ausencia de conver<span class=\"_ _0\"></span>tibilidad. </div></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb48 w51 h55\"><div class=\"t m0 xf h28 y256 ff4 fs8 fc0 sc0 ls0 ws0\">Esta <span class=\"_ _7\"></span>m<span class=\"_ _0\"></span>odificaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>establece <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>enfo<span class=\"_ _0\"></span>que <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>especific<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>cuando <span class=\"_ _2\"></span>una </div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb48 w51 h55\"><div class=\"t m0 xf h28 y257 ff4 fs8 fc0 sc0 ls0 ws0\">moneda <span class=\"_ _7\"></span>puede <span class=\"_ _7\"></span>ser <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>tercambiada<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>otra, <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>caso <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>rlo, <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> </div></td><td class=\"c x230 yb48 w50 h55\"><div class=\"t m0 x29 h28 y257 ff4 fs8 fc0 sc0 ls0 ws0\">1 de enero de 20<span class=\"_ _0\"></span>25 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb48 w51 h55\"><div class=\"t m0 xf h28 y258 ff4 fs8 fc0 sc0 ls0 ws0\">determinaci\u00f3n d<span class=\"_ _0\"></span>el tipo de cambio a u<span class=\"_ _0\"></span>tilizar.<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x22c yb49 w4d h56\"><div class=\"t m0 xf h28 y123 ff4 fs8 fc0 sc0 ls0 ws0\">Mejoras anuales <span class=\"_ _0\"></span>(vol.11) </div></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb49 w51 h56\"><div class=\"t m0 xf h28 y22a ff4 fs8 fc0 sc0 ls0 ws0\">El objetivo de es<span class=\"_ _0\"></span>tas mejoras es la<span class=\"_ _0\"></span> calidad de l<span class=\"_ _0\"></span>as normas, mo<span class=\"_ _0\"></span>dificando </div></td><td class=\"c x230 yb49 w50 h56\"><div class=\"t m0 x29 h28 y123 ff4 fs8 fc0 sc0 ls0 ws0\">1 de enero de 20<span class=\"_ _0\"></span>26 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb49 w51 h56\"><div class=\"t m0 xf h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">las NIIF existentes p<span class=\"_ _0\"></span>ara aclarar o cor<span class=\"_ _0\"></span>regir aspectos m<span class=\"_ _0\"></span>enores.<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb4a w51 h57\"><div class=\"t m0 xf h28 y25d ff4 fs8 fc0 sc0 ls0 ws0\">Los <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span>tratos <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>hacen <span class=\"_ _11\"> </span>referencia <span class=\"_ _11\"> </span>a <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>producci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>elect<span class=\"_ _0\"></span>ricidad </div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb4a w51 h57\"><div class=\"t m0 xf h28 y25e ff4 fs8 fc0 sc0 ls0 ws0\">dependiente <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>naturale<span class=\"lsa\">za</span>, <span class=\"_ _0\"></span>tam<span class=\"_ _0\"></span>bi\u00e9n <span class=\"_ _7\"></span>conocidos <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>acu<span class=\"_ _0\"></span>erdos <span class=\"_ _7\"></span>de </div></td><td></td></tr><tr><td class=\"c x232 yb4b w1f4 he1\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">Modificaciones<span class=\"_ _39\"> </span></div></td><td></td><td class=\"c x236 yb4b w1f5 he1\" colspan=\"2\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">a <span class=\"_ _5\"> </span>NII<span class=\"_ _0\"></span>F <span class=\"_ _5\"> </span>9 <span class=\"_ _5\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>NIIF<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>7.<span class=\"_ _39\"> </span></div></td><td></td><td class=\"c x22e yb4a w51 h57\"><div class=\"t m0 xf h28 y25a ff4 fs8 fc0 sc0 ls0 ws0\">compra <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _f\"> </span>energ\u00eda <span class=\"_ _f\"> </span>(PPA)<span class=\"lsb\">, <span class=\"_ _13\"> </span></span>so<span class=\"_ _0\"></span>n <span class=\"_ _13\"> </span>c<span class=\"_ _0\"></span>ontratos <span class=\"_ _f\"> </span>para <span class=\"_ _13\"> </span>c<span class=\"_ _0\"></span>omprar <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>recibir<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x22c yb4a w4d h57\"><div class=\"t m0 xf h28 y25b ff4 fs8 fc0 sc0 ls0 ws0\">Contratos <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>hacen <span class=\"_ _e\"> </span>referencia <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>la </div></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb4a w51 h57\"><div class=\"t m0 xf h28 y25b ff4 fs8 fc0 sc0 ls0 ws0\">electricidad  que <span class=\"_ _13\"> </span>se  prod<span class=\"_ _0\"></span>uce  a  trav\u00e9s<span class=\"_ _0\"></span>  de  fuentes  r<span class=\"_ _0\"></span>enovables.<span class=\"_ _0\"></span>  Las </div></td><td class=\"c x230 yb4a w50 h57\"><div class=\"t m0 x29 h28 y25f ff4 fs8 fc0 sc0 ls0 ws0\">1 de enero de 20<span class=\"_ _0\"></span>26 </div></td></tr><tr><td class=\"c x232 yb4c w1f6 he1\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">electricidad<span class=\"_ _39\"> </span></div></td><td class=\"c x237 yb4c w1f7 he1\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">qu<span class=\"_ _0\"></span>e<span class=\"_ _39\"> </span></div></td><td class=\"c x238 yb4c w1f8 he1\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">depende<span class=\"_ _39\"> </span></div></td><td class=\"c x239 yb4c w1f9 he1\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">d<span class=\"_ _0\"></span>e<span class=\"_ _39\"> </span></div></td><td class=\"c x23a yb4c w1fa he1\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">la<span class=\"_ _39\"> </span></div></td><td class=\"c x22e yb4a w51 h57\"><div class=\"t m0 xf h28 y1f ff4 fs8 fc0 sc0 ls0 ws0\">modificaciones <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>detalles<span class=\"_ _0\"></span> so<span class=\"_ _0\"></span>bre qu\u00e9 <span class=\"_ _0\"></span>contratos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>PPA p<span class=\"_ _0\"></span>ueden </div></td><td></td></tr><tr><td class=\"c x22c yb4a w4d h57\"><div class=\"t m0 xf h28 y25c ff4 fs8 fc0 sc0 ls4 ws0\">nat<span class=\"ls0\">uraleza.</span><span class=\"ls0\"><span class=\"_ _0\"></span> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb4a w51 h57\"><div class=\"t m0 xf h28 y25c ff4 fs8 fc0 sc0 ls0 ws0\">utilizarse <span class=\"_ _f\"> </span>en <span class=\"_ _e\"> </span>la <span class=\"_ _f\"> </span>c<span class=\"_ _0\"></span>ontabilidad <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>cob<span class=\"_ _0\"></span>erturas <span class=\"_ _e\"> </span>y <span class=\"_ _f\"> </span>en <span class=\"_ _e\"> </span>las <span class=\"_ _f\"> </span>co<span class=\"_ _0\"></span>ndiciones </div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb4a w51 h57\"><div class=\"t m0 xf h28 y111 ff4 fs8 fc0 sc0 ls0 ws0\">espec\u00edficas <span class=\"_ _7\"></span>permitidas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>dichas <span class=\"_ _7\"></span>operaciones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cobertura <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>nuev<span class=\"_ _0\"></span>os </div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb4a w51 h57\"><div class=\"t m0 xf h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">requisitos de divulg<span class=\"_ _0\"></span>aci\u00f3n. </div></td><td></td></tr><tr><td class=\"c x22c yb4d w4d h58\"><div class=\"t m0 xf h28 y261 ff4 fs8 fc0 sc0 ls0 ws0\">Modificaci\u00f3n a l<span class=\"_ _0\"></span>a NIIF 7 y NIIF 9.<span class=\"_ _0\"></span> </div></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb4d w51 h58\"><div class=\"t m0 xf h28 y1f ff4 fs8 fc0 sc0 ls0 ws0\">Esta <span class=\"_ _7\"></span>m<span class=\"_ _0\"></span>odificaci\u00f3n <span class=\"_ _2\"></span>acla<span class=\"_ _0\"></span>ra <span class=\"_ _7\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>c<span class=\"_ _0\"></span>riterios <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>clasificaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>ci<span class=\"_ _0\"></span>ertos </div></td><td></td></tr><tr><td class=\"c x232 yb4e w1fb he1\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">Clasificaci\u00f3n<span class=\"_ _39\"> </span></div></td><td class=\"c x23b yb4e w1fc he1\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">y<span class=\"_ _39\"> </span></div></td><td class=\"c x23c yb4e w1fd he1\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">valoraci\u00f3n<span class=\"_ _39\"> </span></div></td><td></td><td class=\"c x23d yb4e w1f1 he1\"><div class=\"t m0 x231 h28 yb45 ff4 fs8 fc0 sc0 ls0 ws0\">de<span class=\"_ _39\"> </span></div></td><td class=\"c x22e yb4d w51 h58\"><div class=\"t m0 xf h28 y25c ff4 fs8 fc0 sc0 ls0 ws0\">activos <span class=\"_ _11\"> </span>financieros, <span class=\"_ _11\"> </span>a<span class=\"_ _0\"></span>s\u00ed <span class=\"_ _11\"> </span>como, <span class=\"_ _11\"> </span>los <span class=\"_ _11\"> </span>criterios <span class=\"_ _11\"> </span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>baja <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>pasivos </div></td><td class=\"c x230 yb4d w50 h58\"><div class=\"t m0 x29 h28 y263 ff4 fs8 fc0 sc0 ls0 ws0\">1 de enero de 20<span class=\"_ _0\"></span>26 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb4d w51 h58\"><div class=\"t m0 xf h28 y111 ff4 fs8 fc0 sc0 ls0 ws0\">financieros <span class=\"_ _13\"> </span>liqui<span class=\"_ _0\"></span>dados <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>  t<span class=\"_ _0\"></span>rav\u00e9s <span class=\"_ _13\"> </span>de <span class=\"_ _f\"> </span>sistemas<span class=\"_ _0\"></span>  de <span class=\"_ _f\"> </span>pago <span class=\"_ _f\"> </span>electr\u00f3nico. </div></td><td></td></tr><tr><td class=\"c x22c yb4d w4d h58\"><div class=\"t m0 xf h1f y130 ff4 fs8 fc0 sc0 ls0 ws0\">instrumentos fina<span class=\"_ _0\"></span>ncieros.<span class=\"ff1 fs7\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x22e yb4d w51 h58\"><div class=\"t m0 xf h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Adicionalmente, i<span class=\"_ _0\"></span>ntroduce requerimie<span class=\"_ _0\"></span>ntos de desgl<span class=\"_ _0\"></span>ose adicio<span class=\"_ _0\"></span>nales. </div></td><td></td></tr><tr><td></td><td></td><td class=\"c x23e yb4f w41 h3e\"><div class=\"t m0 x74 h28 y231 ff4 fs8 fc0 sc0 ls0 ws0\">(*) Aprobadas a la <span class=\"_ _0\"></span>fecha. </div></td><td></td><td></td><td></td><td></td></tr></table></div><div class=\"c w41 h3e gsd\"><div class=\"t m0 x38 ha y233 ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _11\"></span>administrado<span class=\"_ _1\"></span>res <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Grupo<span class=\"_ _6\"></span> <span class=\"_ _8\"></span>no <span class=\"_ _11\"></span>esperan <span class=\"_ _2\"></span>impactos <span class=\"_ _11\"></span>significativos<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>apl<span class=\"_ _1\"></span>icaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>las </div></div><div class=\"c w41 h3e gsd\"><div class=\"t m0 x38 ha y234 ff4 fs4 fc0 sc0 ls0 ws0\">normas <span class=\"_ _0\"></span>detalladas <span class=\"_ _0\"></span>anteriormente. <span class=\"_ _0\"></span>Se <span class=\"_ _7\"></span>evalua<span class=\"_ _1\"></span>r\u00e1 <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>impacto <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>presentaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>estado<span class=\"_ _1\"></span>s </div></div><div class=\"c w41 h3e gsd\"><div class=\"t m0 x38 ha y235 ff4 fs4 fc0 sc0 ls0 ws0\">financieros de acuerdo<span class=\"_ _1\"></span> con la NI<span class=\"_ _1\"></span>IF 18. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-515": {
   "value": "<div class=\"c w41 h3e gs10\"><div class=\"t m0 x38 ha y237 ff4 fs4 fc0 sc0 ls0 ws0\">2.3    Principios de <span class=\"_ _1\"></span>consoli<span class=\"_ _1\"></span>daci\u00f3n </div></div><div class=\"c w41 h3e gs10\"><div class=\"t m0 x33 ha y239 ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1b\"> </span><span class=\"ls7\"></span><span class=\"ls7\">a)</span> <span class=\"_ _1c\"> </span>Dependientes </div></div><div class=\"c w41 h3e gs10\"><div class=\"t m0 x38 ha y23a ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1d\"> </span>Dependientes son <span class=\"_ _0\"></span>todas <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>entidades (<span class=\"_ _0\"></span>incluidas las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>cometido <span class=\"_ _0\"></span>especial)<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs10\"><div class=\"t m0 x81 ha y23b ff4 fs4 fc0 sc0 ls0 ws0\">sobre <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _2\"></span>tiene <span class=\"_ _11\"></span>poder <span class=\"_ _11\"></span>para <span class=\"_ _11\"></span>diri<span class=\"_ _1\"></span>gir <span class=\"_ _11\"></span>las <span class=\"_ _2\"></span>pol\u00edticas <span class=\"_ _11\"></span>f<span class=\"_ _0\"></span>inancieras<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>operativas<span class=\"_ _1\"></span>, </div></div><div class=\"c w41 h3e gs10\"><div class=\"t m0 x81 ha y23c ff4 fs4 fc0 sc0 ls0 ws0\">ejerce  el  pode<span class=\"_ _1\"></span>r  sobre  las <span class=\"_ _e\"> </span>actividades  relevant<span class=\"_ _1\"></span>es,  manteniendo <span class=\"_ _e\"> </span>la  exposici\u00f3n<span class=\"_ _1\"></span>  o  el </div></div><div class=\"c w41 h3e gs10\"><div class=\"t m0 x81 ha y23d ff4 fs4 fc0 sc0 ls0 ws0\">derecho a<span class=\"_ _1\"></span> los <span class=\"_ _1\"></span>resultados <span class=\"_ _6\"></span>variables de la<span class=\"_ _1\"></span> inversi\u00f3n<span class=\"_ _1\"></span> y <span class=\"_ _1\"></span>la capaci<span class=\"_ _1\"></span>dad de <span class=\"_ _1\"></span>utili<span class=\"_ _1\"></span>zar dicho<span class=\"_ _1\"></span> poder </div></div><div class=\"c w41 h3e gs10\"><div class=\"t m0 x81 ha y23e ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _8\"></span>modo <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>pueda <span class=\"_ _8\"></span>influir <span class=\"_ _11\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _9\"> </span>importe <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>es<span class=\"_ _1\"></span>os <span class=\"_ _8\"></span>retornos, <span class=\"_ _8\"></span>ello <span class=\"_ _9\"></span>genera<span class=\"_ _1\"></span>lmente <span class=\"_ _11\"></span>viene </div></div><div class=\"c w41 h3e gs10\"><div class=\"t m0 x81 ha y23f ff4 fs4 fc0 sc0 ls0 ws0\">acompa\u00f1ado <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>una <span class=\"_ _6\"></span>participaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>superior <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>mitad de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>los <span class=\"_ _6\"></span>derechos <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>voto. <span class=\"_ _6\"></span>A l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>hora<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs10\"><div class=\"t m0 x81 ha y240 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _1\"></span>evaluar <span class=\"_ _6\"></span>si el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Grupo co<span class=\"_ _1\"></span>ntrola <span class=\"_ _6\"></span>otra <span class=\"_ _1\"></span>entidad, <span class=\"_ _6\"></span>se co<span class=\"_ _6\"></span>nsidera la <span class=\"_ _6\"></span>existencia <span class=\"_ _6\"></span>y el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>efect<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>de l<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs10\"><div class=\"t m0 x81 ha y241 ff4 fs4 fc0 sc0 ls0 ws0\">derechos <span class=\"_ _11\"></span>potenciales <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>voto <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>sean <span class=\"_ _11\"></span>actualmente <span class=\"_ _11\"></span>ejercitables <span class=\"_ _11\"></span>o <span class=\"_ _8\"></span>convertibles. <span class=\"_ _11\"></span>Las<span class=\"_ _39\"> </span> </div></div><div class=\"c w41 h3e gs12\"><div class=\"t m0 x81 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">dependientes <span class=\"_ _1\"></span>se <span class=\"_ _6\"></span>consolidan a <span class=\"_ _6\"></span>partir de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a fe<span class=\"_ _1\"></span>cha <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _6\"></span>transfiere el<span class=\"_ _1\"></span> con<span class=\"_ _1\"></span>trol al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Grupo,<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs12\"><div class=\"t m0 x81 ha y198 ff4 fs4 fc0 sc0 ls0 ws0\">y se excluyen de<span class=\"_ _1\"></span> la consolida<span class=\"_ _1\"></span>ci\u00f3n en la fecha en qu<span class=\"_ _1\"></span>e cesa el mismo. </div></div><div class=\"c w41 h3e gs12\"><div class=\"t m0 x81 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">Para <span class=\"_ _2\"></span>contabil<span class=\"_ _1\"></span>izar <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>adquisici<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>dependientes <span class=\"_ _7\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>se <span class=\"_ _2\"></span>utiliza <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>m<span class=\"_ _0\"></span>\u00e9todo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de </div></div><div class=\"c w41 h3e gs12\"><div class=\"t m0 x81 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">adquisici\u00f3n<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>La <span class=\"_ _7\"></span>contrap<span class=\"_ _1\"></span>restaci\u00f3n <span class=\"_ _0\"></span>transferida <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>dependiente <span class=\"_ _7\"></span>se<span class=\"_ _39\"> </span> </div></div><div class=\"c w41 h3e gs14\"><div class=\"t m0 x81 ha y19c ff4 fs4 fc0 sc0 ls0 ws0\">corresponde con el valor razonable<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>los activos<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>transferidos, los pasivos<span class=\"_ _1\"></span> incurrid<span class=\"_ _0\"></span>os y </div></div><div class=\"c w41 h3e gs14\"><div class=\"t m0 x81 ha y53 ff4 fs4 fc0 sc0 ls0 ws0\">las <span class=\"_ _b\"> </span>participaciones <span class=\"_ _b\"> </span>en <span class=\"_ _5\"> </span>el <span class=\"_ _17\"> </span>patri<span class=\"_ _1\"></span>monio <span class=\"_ _b\"> </span>emitidas <span class=\"_ _5\"> </span>por <span class=\"_ _17\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>Grupo. <span class=\"_ _b\"> </span>La <span class=\"_ _b\"> </span>contraprestaci\u00f3n<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs14\"><div class=\"t m0 x81 ha y19d ff4 fs4 fc0 sc0 ls0 ws0\">transferida <span class=\"_ _1\"></span>tambi\u00e9n i<span class=\"_ _1\"></span>ncluye el <span class=\"_ _1\"></span>valor razona<span class=\"_ _1\"></span>ble de<span class=\"_ _1\"></span> cual<span class=\"_ _1\"></span>quier activo o<span class=\"_ _6\"></span> pasivo que pro<span class=\"_ _1\"></span>ceda<span class=\"_ _39\"> </span> </div></div>de <span class=\"_ _5\"> </span>un <span class=\"_ _5\"> </span>acuerdo <span class=\"_ _d\"> </span>de <span class=\"_ _5\"> </span>contraprestaci\u00f3n <span class=\"_ _d\"> </span>contingente. <span class=\"_ _d\"> </span>Los <span class=\"_ _5\"> </span>costes <span class=\"_ _5\"> </span>relacionados <span class=\"_ _d\"> </span>con <span class=\"_ _5\"> </span>la adqui<span class=\"ls0\">sici\u00f3n <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconocen <span class=\"_ _2\"></span>como <span class=\"_ _11\"></span>ga<span class=\"_ _1\"></span>stos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>ejercici<span class=\"_ _1\"></span>os <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>los<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>in<span class=\"_ _1\"></span>curra <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los </span>mismos. <span class=\"_ _13\"> </span>Los <span class=\"_ _f\"> </span>activos <span class=\"_ _13\"> </span>identificables <span class=\"_ _13\"> </span>adquiridos <span class=\"_ _13\"> </span>y <span class=\"_ _13\"> </span>los <span class=\"_ _f\"> </span>pasivos <span class=\"_ _13\"> </span>y <span class=\"_ _f\"> </span>pasivos <span class=\"_ _13\"> </span>contingentes asumidos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>una <span class=\"_ _1\"></span>combinaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>negocios <span class=\"_ _6\"></span>se <span class=\"_ _1\"></span>valoran <span class=\"_ _6\"></span>inicialmente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _1\"></span>valor <span class=\"_ _6\"></span>razonable en la <span class=\"_ _0\"></span>fecha de adquisici\u00f3n. Para <span class=\"_ _0\"></span>cada combinaci\u00f3n de negocios, el G<span class=\"_ _0\"></span>rupo<span class=\"_ _1\"></span> puede <span class=\"_ _0\"></span>optar por <span class=\"_ _5\"> </span>reconocer <span class=\"_ _d\"> </span>cualquier <span class=\"_ _5\"> </span>participaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>no <span class=\"_ _5\"> </span>dominante <span class=\"_ _d\"> </span>en <span class=\"_ _5\"> </span>la <span class=\"_ _b\"> </span>adquirida<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>por <span class=\"_ _b\"> </span>el <span class=\"_ _5\"> </span>valor<span class=\"_ _1\"></span> razonable <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>parte <span class=\"_ _7\"></span>proporcional <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>participaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>dominante <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>ac<span class=\"_ _1\"></span>tivos netos identificabl<span class=\"_ _1\"></span>es de la adquirida<span class=\"_ _1\"></span>.  <span class=\"_ _1d\"> </span>El <span class=\"_ _8\"></span>fondo <span class=\"_ _9\"></span>de <span class=\"_ _8\"></span>comercio <span class=\"_ _8\"></span>se <span class=\"_ _9\"></span>valora <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>el <span class=\"_ _9\"></span>exceso <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _9\"></span>suma <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>la <span class=\"_ _8\"></span>contraprestaci\u00f3n<span class=\"_ _1\"></span> transferida, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> cua<span class=\"_ _1\"></span>lquier <span class=\"_ _1\"></span>participaci<span class=\"_ _1\"></span>\u00f3n n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>dominante <span class=\"_ _6\"></span>en la <span class=\"_ _6\"></span>adquirida y <span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>valor razonable <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>fecha <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>adquisici\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _8\"></span>partici<span class=\"_ _1\"></span>paci\u00f3n <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _8\"></span>patrimonio <span class=\"_ _11\"></span>neto <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la adquirida anteriormente mantenido <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>adquire<span class=\"_ _1\"></span>nte <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>el importe <span class=\"_ _0\"></span>neto en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha de <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _7\"></span>identificables <span class=\"_ _0\"></span>adquiridos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>pasivos <span class=\"_ _0\"></span>asumidos. <span class=\"_ _0\"></span>Si <span class=\"_ _7\"></span>este importe <span class=\"_ _a\"></span>fuera <span class=\"_ _a\"></span>inferior <span class=\"_ _a\"></span>al <span class=\"_ _6\"></span>valor <span class=\"_ _a\"></span>razonable <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _a\"></span>netos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>dependie<span class=\"_ _1\"></span>nte <span class=\"_ _6\"></span>adquirida, en <span class=\"_ _6\"></span>caso <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>tratarse <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>una <span class=\"_ _a\"></span>compra <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>condicion<span class=\"_ _1\"></span>es <span class=\"_ _6\"></span>ventajosas, <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>diferencia <span class=\"_ _a\"></span>se <span class=\"_ _6\"></span>reconoce como ganancia di<span class=\"_ _1\"></span>rectamente en l<span class=\"_ _1\"></span>a cuenta de res<span class=\"_ _1\"></span>ultados. Las  cuentas<span class=\"_ _1\"></span>  anua<span class=\"_ _1\"></span>les  d<span class=\"_ _1\"></span>e  l<span class=\"_ _1\"></span>as  entidade<span class=\"_ _1\"></span>s  depend<span class=\"_ _1\"></span>ientes <span class=\"_ _e\"> </span>se  consoli<span class=\"_ _1\"></span>dan  c<span class=\"_ _1\"></span>on  l<span class=\"_ _1\"></span>as  de <span class=\"_ _e\"> </span>la Sociedad <span class=\"_ _1\"></span>dominante<span class=\"_ _1\"></span> por <span class=\"_ _6\"></span>el m\u00e9todo de<span class=\"_ _6\"></span> integraci\u00f3n global<span class=\"_ _1\"></span>, se<span class=\"_ _1\"></span> elimina<span class=\"_ _1\"></span>n las<span class=\"_ _1\"></span> transacci<span class=\"_ _1\"></span>ones inter-compa\u00f1\u00eda, <span class=\"_ _e\"> </span>los  sald<span class=\"_ _1\"></span>os  y <span class=\"_ _e\"> </span>las  gananci<span class=\"_ _1\"></span>as  no<span class=\"_ _1\"></span>  reali<span class=\"_ _1\"></span>zadas  por <span class=\"_ _e\"> </span>transacciones <span class=\"_ _e\"> </span>entre entidades <span class=\"_ _8\"></span>del <span class=\"_ _11\"></span>Grupo. <span class=\"_ _8\"></span>Tambi\u00e9n <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>eliminan <span class=\"_ _8\"></span>las <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _9\"></span>no <span class=\"_ _8\"></span>realizadas. <span class=\"_ _11\"></span>Las <span class=\"_ _8\"></span>pol\u00edticas contables <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>dependi<span class=\"_ _1\"></span>entes <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>han <span class=\"_ _a\"></span>modificado <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>casos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>sido <span class=\"_ _a\"></span>necesario para <span class=\"_ _f\"> </span>asegurar <span class=\"_ _13\"> </span>la <span class=\"_ _f\"> </span>uniformidad <span class=\"_ _13\"> </span>con <span class=\"_ _f\"> </span>las <span class=\"_ _f\"> </span>pol\u00edticas <span class=\"_ _13\"> </span>adoptadas <span class=\"_ _f\"> </span>por <span class=\"_ _f\"> </span>el <span class=\"_ _13\"> </span>Grupo. <span class=\"_ _f\"> </span>Todas <span class=\"_ _f\"> </span>las dependientes del Grupo<span class=\"_ _1\"></span> tienen fecha<span class=\"_ _1\"></span> de cierre co<span class=\"_ _1\"></span>ntable el 31 de dici<span class=\"_ _1\"></span>embre. b)<span class=\"ls0\">      Sociedades asocia<span class=\"_ _6\"></span>das </span>Asociadas <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>odas <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>entidades <span class=\"_ _6\"></span>sobre <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _a\"></span>sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>tiene <span class=\"_ _a\"></span>capacidad de <span class=\"_ _0\"></span>ejercer <span class=\"_ _0\"></span>una influencia <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span>(sin <span class=\"_ _0\"></span>control ni <span class=\"_ _0\"></span>control <span class=\"_ _0\"></span>conjunto). Se <span class=\"_ _0\"></span>entiende <span class=\"_ _0\"></span>que existe <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>fluencia <span class=\"_ _6\"></span>significativa <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _6\"></span>tiene <span class=\"_ _1\"></span>participa<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _6\"></span>en l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>sociedad y<span class=\"_ _6\"></span> poder<span class=\"_ _1\"></span> para <span class=\"_ _a\"></span>intervenir <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _a\"></span>decisiones <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>pol\u00edtica <span class=\"_ _a\"></span>financiera <span class=\"_ _a\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>explotaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>\u00e9sta, <span class=\"_ _a\"></span>sin <span class=\"_ _a\"></span>llegar a <span class=\"_ _e\"> </span>tener <span class=\"_ _f\"> </span>control. <span class=\"_ _e\"> </span>Habitualmente,<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>esta <span class=\"_ _f\"> </span>capacidad <span class=\"_ _e\"> </span>se <span class=\"_ _f\"> </span>manifiesta <span class=\"_ _e\"> </span>en <span class=\"_ _f\"> </span>una <span class=\"_ _f\"> </span>part<span class=\"_ _0\"></span>icipaci\u00f3n<span class=\"_ _1\"></span> (directa <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>indirecta)<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>igual <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>superior <span class=\"_ _9\"></span>al <span class=\"_ _8\"></span>20% <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>derechos <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>vot<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>entidad participada. Estas<span class=\"_ _1\"></span> operaciones se integ<span class=\"_ _1\"></span>ran por el m\u00e9<span class=\"_ _1\"></span>todo de la pa<span class=\"_ _1\"></span>rticipaci\u00f3n. Bajo <span class=\"_ _2\"></span>esta <span class=\"_ _7\"></span>categor\u00eda <span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>encuentra <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>Consorcio <span class=\"_ _2\"></span>Espa\u00f1ol <span class=\"_ _7\"></span>Alta <span class=\"_ _2\"></span>Velocidad <span class=\"_ _7\"></span>Meca-Medina, S.A. <span class=\"_ _f\"> </span>al <span class=\"_ _e\"> </span>31 <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>2024 <span class=\"_ _f\"> </span>y <span class=\"_ _e\"> </span>2023. <span class=\"_ _e\"> </span>Se <span class=\"_ _f\"> </span>considera <span class=\"_ _f\"> </span>que <span class=\"_ _e\"> </span>existe <span class=\"_ _f\"> </span>una <span class=\"_ _f\"> </span>influencia significativa <span class=\"_ _9\"> </span>sin <span class=\"_ _13\"> </span>control <span class=\"_ _13\"> </span>ni <span class=\"_ _13\"> </span>control <span class=\"_ _13\"> </span>conjunto <span class=\"_ _13\"> </span>en <span class=\"_ _13\"> </span>este <span class=\"_ _13\"> </span>consorcio <span class=\"_ _13\"> </span>por <span class=\"_ _13\"> </span>los <span class=\"_ _13\"> </span>miembros <span class=\"_ _13\"> </span>del Consejo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>administraci\u00f3n <span class=\"_ _0\"></span>nombrados <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>Grupo, <span class=\"_ _7\"></span>ya <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>toma <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>decisiones <span class=\"_ _7\"></span>se acuerda <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _2\"></span>derechos<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>participativos <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _7\"></span>miembros <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>consorcio <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>como norma general se exi<span class=\"_ _1\"></span>ge una mayor\u00eda<span class=\"_ _1\"></span> del 75%.<span class=\"_ _39\"> </span> <div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _0\"></span>financiera <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>elevan<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>respecto <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>mencionada <span class=\"_ _0\"></span>sociedad <span class=\"_ _0\"></span>asociada </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y198 ff4 fs4 fc0 sc0 ls0 ws0\">se presenta a con<span class=\"_ _1\"></span>tinuaci\u00f3n, en mil<span class=\"_ _1\"></span>es de euros: </div></div><div class=\"gs19\"><table class=\"s w1fe he2\" id=\"_be903a4f-1c8a-4c05-85bf-f4b5b0edb97c\"><tr><td></td><td class=\"c x240 yb50 w55 h5a\"><div class=\"t m0 x52 hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x241 yb50 w57 h5a\"><div class=\"t m0 x51 hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x242 yb51 w53 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Activos corrientes </div></td><td class=\"c x240 yb51 w55 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">240 938 </div></td><td class=\"c x241 yb51 w57 h5b\"><div class=\"t m0 x50 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">326 976 </div></td></tr><tr><td class=\"c x242 yb52 w53 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Activos no corrientes </div></td><td class=\"c x240 yb52 w55 h5a\"><div class=\"t m0 x86 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">94<span class=\"ls0\"> </span></div></td><td class=\"c x241 yb52 w57 h5a\"><div class=\"t m0 x66 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">94<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x242 yb53 w53 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Total Activos </div></td><td class=\"c x240 yb53 w55 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">241 032 </div></td><td class=\"c x241 yb53 w57 h5b\"><div class=\"t m0 x50 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">327 070 </div></td></tr><tr><td class=\"c x242 yb54 w53 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Pasivos corrientes </div></td><td class=\"c x240 yb54 w55 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">240 972 </div></td><td class=\"c x241 yb54 w57 h5b\"><div class=\"t m0 x50 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">327 010 </div></td></tr><tr><td class=\"c x242 yb55 w53 h5c\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Pasivos no corrientes </div></td><td class=\"c x240 yb55 w55 h5c\"><div class=\"t m0 x34 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x241 yb55 w57 h5c\"><div class=\"t m0 x35 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x242 yb56 w53 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Total pasivos </div></td><td class=\"c x240 yb56 w55 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">240 972 </div></td><td class=\"c x241 yb56 w57 h5b\"><div class=\"t m0 x50 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">327 010 </div></td></tr><tr><td class=\"c x242 yb57 w53 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Patrimonio Neto </div></td><td class=\"c x240 yb57 w55 h5a\"><div class=\"t m0 x86 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">60<span class=\"ls0\"> </span></div></td><td class=\"c x241 yb57 w57 h5a\"><div class=\"t m0 x66 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">60<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x242 yb58 w53 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Ingresos de explotaci\u00f3n </div></td><td class=\"c x240 yb58 w55 h5b\"><div class=\"t m0 x3a hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 814 </div></td><td class=\"c x241 yb58 w57 h5b\"><div class=\"t m0 x14 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">3 274 </div></td></tr><tr><td class=\"c x242 yb59 w53 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Gastos de explotaci\u00f3n </div></td><td class=\"c x240 yb59 w55 h5b\"><div class=\"t m0 x7b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">( 2 423) </div></td><td class=\"c x241 yb59 w57 h5b\"><div class=\"t m0 x4a hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">( 2 801) </div></td></tr><tr><td class=\"c x242 yb5a w53 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Resultado financiero </div></td><td class=\"c x240 yb5a w55 h5a\"><div class=\"t m0 x7b hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(    455) </div></td><td class=\"c x241 yb5a w57 h5a\"><div class=\"t m0 x4a hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(    411) </div></td></tr><tr><td class=\"c x242 yb5b w53 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Resultado neto </div></td><td class=\"c x240 yb5b w55 h5b\"><div class=\"t m0 x34 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x241 yb5b w57 h5b\"><div class=\"t m0 x35 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr></table></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y288 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _7\"></span>auditor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>dicha <span class=\"_ _2\"></span>sociedad <span class=\"_ _7\"></span>es <span class=\"_ _2\"></span>KPMG <span class=\"_ _2\"></span>Auditore<span class=\"_ _1\"></span>s, <span class=\"_ _2\"></span>S.L. <span class=\"_ _7\"></span>Las <span class=\"_ _2\"></span>cifras <span class=\"_ _2\"></span>corres<span class=\"_ _1\"></span>pondientes <span class=\"_ _7\"></span>al </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y289 ff4 fs4 fc0 sc0 ls0 ws0\">ejercicio 2024 y<span class=\"_ _1\"></span> 2023 se encuentran<span class=\"_ _1\"></span> en proceso d<span class=\"_ _1\"></span>e auditor\u00eda. </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y28b ff4 fs4 fc0 sc0 ls0 ws0\">Las <span class=\"_ _6\"></span>sociedades<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>asociadas <span class=\"_ _a\"></span>se <span class=\"_ _6\"></span>incluyen <span class=\"_ _6\"></span>en <span class=\"_ _a\"></span>las <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>consolidadas <span class=\"_ _a\"></span>aplicando <span class=\"_ _6\"></span>el <span class=\"_ _a\"></span>m\u00e9todo </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y28c ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>partici<span class=\"_ _1\"></span>paci\u00f3n, <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>decir, <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>la <span class=\"_ _7\"></span>fr<span class=\"_ _0\"></span>acci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>neto <span class=\"_ _11\"></span>pa<span class=\"_ _1\"></span>trimonial <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>representa <span class=\"_ _2\"></span>la </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y28d ff4 fs4 fc0 sc0 ls0 ws0\">participaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>capital,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>vez <span class=\"_ _7\"></span>considerados <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>dividendos <span class=\"_ _0\"></span>percibidos </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y28e ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>mismas <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>otras <span class=\"_ _a\"></span>eliminaciones <span class=\"_ _6\"></span>patrimonial<span class=\"_ _1\"></span>es. <span class=\"_ _6\"></span>En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>transacci<span class=\"_ _1\"></span>ones <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>una </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y28f ff4 fs4 fc0 sc0 ls0 ws0\">asociada, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>o <span class=\"_ _7\"></span>ganancias <span class=\"_ _7\"></span>correspondientes <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>eliminan <span class=\"_ _7\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>porcentaje <span class=\"_ _7\"></span>de </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y290 ff4 fs4 fc0 sc0 ls0 ws0\">participaci\u00f3n del <span class=\"_ _1\"></span>Grupo en su capi<span class=\"_ _1\"></span>tal. </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y292 ff4 fs4 fc0 sc0 ls0 ws0\">Cuando <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>aplica <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>primera <span class=\"_ _2\"></span>vez <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>m\u00e9todo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>participaci\u00f3n, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>participaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y293 ff4 fs4 fc0 sc0 ls0 ws0\">sociedad se valora <span class=\"_ _0\"></span>por el importe <span class=\"_ _0\"></span>que el porcentaje de inversi\u00f3n de <span class=\"_ _0\"></span>las sociedades del </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y294 ff4 fs4 fc0 sc0 ls0 ws0\">Grupo <span class=\"_ _7\"></span>represente <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>patrimonio <span class=\"_ _7\"></span>neto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>aquel<span class=\"_ _1\"></span>la, <span class=\"_ _2\"></span>una <span class=\"_ _7\"></span>vez <span class=\"_ _2\"></span>ajustados<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>sus <span class=\"_ _7\"></span>activo<span class=\"_ _0\"></span><span class=\"ls8\">s </span></div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y295 ff4 fs4 fc0 sc0 ls0 ws0\">netos a su valor <span class=\"_ _1\"></span>razonable a la fe<span class=\"_ _1\"></span>cha de adquisi<span class=\"_ _1\"></span>ci\u00f3n de la influencia <span class=\"_ _1\"></span>significativa. </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y21f ff4 fs4 fc0 sc0 ls0 ws0\">La diferen<span class=\"_ _1\"></span>cia en<span class=\"_ _1\"></span>tre el val<span class=\"_ _6\"></span>or neto contabl<span class=\"_ _1\"></span>e de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>participaci<span class=\"_ _1\"></span>\u00f3n en <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cuentas ind<span class=\"_ _1\"></span>ividuales </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y297 ff4 fs4 fc0 sc0 ls0 ws0\">y el importe mencionad<span class=\"_ _1\"></span>o en el p\u00e1rrafo anterior constituye un <span class=\"_ _1\"></span>fondo de comercio que <span class=\"_ _1\"></span>se </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y298 ff7 fs4 fc0 sc0 ls0 ws0\">recoge <span class=\"_ _8\"> </span>en <span class=\"_ _13\"> </span>la <span class=\"_ _9\"> </span>partida<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>\u201cInversiones <span class=\"_ _8\"> </span>en <span class=\"_ _13\"> </span>asociadas\u201d<span class=\"_ _1\"></span>. <span class=\"_ _9\"> </span>En <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>caso <span class=\"_ _9\"> </span>excepcional <span class=\"_ _8\"> </span>de <span class=\"_ _13\"> </span>que <span class=\"_ _9\"> </span><span class=\"ff4\">la </span></div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y299 ff4 fs4 fc0 sc0 ls0 ws0\">diferencia  entre  el <span class=\"_ _d\"> </span>importe  al  que  la <span class=\"_ _d\"> </span>inversi\u00f3n  est\u00e9  contabilizada  en  las <span class=\"_ _d\"> </span>cuentas </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y29a ff4 fs4 fc0 sc0 ls0 ws0\">individual<span class=\"_ _1\"></span>es <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>parte <span class=\"_ _f\"> </span>proporcional <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>valor <span class=\"_ _13\"> </span>razonable <span class=\"_ _13\"> </span>de <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>activos <span class=\"_ _f\"> </span>netos <span class=\"_ _13\"> </span>de <span class=\"_ _e\"> </span>la </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y29b ff4 fs4 fc0 sc0 ls0 ws0\">sociedad <span class=\"_ _2\"></span>fuese <span class=\"_ _11\"></span>nega<span class=\"_ _1\"></span>tiva, <span class=\"_ _2\"></span>dicha <span class=\"_ _11\"></span>difere<span class=\"_ _1\"></span>ncia <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>regi<span class=\"_ _1\"></span>stra <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>resultados <span class=\"_ _11\"></span>tras<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y29c ff4 fs4 fc0 sc0 ls0 ws0\">haber <span class=\"_ _6\"></span>evaluado<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>nuevo <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>asignaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _6\"></span>valores <span class=\"_ _6\"></span>razonables <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _a\"></span>y <span class=\"_ _6\"></span>pasivos </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y29d ff4 fs4 fc0 sc0 ls0 ws0\">de la sociedad aso<span class=\"_ _1\"></span>ciada. </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y29f ff4 fs4 fc0 sc0 ls0 ws0\">En general, <span class=\"_ _0\"></span>salvo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el caso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>surja una <span class=\"_ _0\"></span>diferencia negativa en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>adquisici\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y2a0 ff4 fs4 fc0 sc0 ls0 ws0\">influencia signi<span class=\"_ _1\"></span>ficativa, la inversi\u00f3n se<span class=\"_ _1\"></span> valora ini<span class=\"_ _1\"></span>cialmente por su cos<span class=\"_ _1\"></span>te. </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y2a2 ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _d\"> </span>resultados <span class=\"_ _d\"> </span>generados <span class=\"_ _d\"> </span>por <span class=\"_ _5\"> </span>la <span class=\"_ _d\"> </span>sociedad <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>m\u00e9todo <span class=\"_ _5\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _d\"> </span>se </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y2a3 ff4 fs4 fc0 sc0 ls0 ws0\">reconocen desde la <span class=\"_ _1\"></span>fecha en que<span class=\"_ _1\"></span> se adquiere la i<span class=\"_ _1\"></span>nfluencia signifi<span class=\"_ _1\"></span>cativa. </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y2a5 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>part<span class=\"_ _0\"></span>icipaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>se <span class=\"_ _1\"></span>modifica <span class=\"_ _6\"></span>(aumenta <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>disminuye) <span class=\"_ _6\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>proporci\u00f3n </div></div><div class=\"c w41 h3e gs18\"><div class=\"t m0 x81 ha y2a6 ff4 fs4 fc0 sc0 ls0 ws0\">que co<span class=\"_ _1\"></span>rresponda a<span class=\"_ _1\"></span> las<span class=\"_ _1\"></span> soci<span class=\"_ _1\"></span>edades del <span class=\"_ _6\"></span>Grupo, por l<span class=\"_ _1\"></span>as va<span class=\"_ _1\"></span>riaciones <span class=\"_ _1\"></span>experim<span class=\"_ _1\"></span>entadas en <span class=\"_ _1\"></span>el<span class=\"_ _39\"> </span></div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">la <span class=\"_ _13\"> </span>proporci\u00f3n <span class=\"_ _f\"> </span>de <span class=\"_ _13\"> </span>resultados <span class=\"_ _13\"> </span>no <span class=\"_ _f\"> </span>realizados <span class=\"_ _13\"> </span>generados <span class=\"_ _13\"> </span>en <span class=\"_ _f\"> </span>transacciones<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>entre <span class=\"_ _f\"> </span>dicha </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y198 ff4 fs4 fc0 sc0 ls0 ws0\">sociedad y las soci<span class=\"_ _1\"></span>edades del <span class=\"_ _1\"></span>Grupo. </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _9\"> </span>mayor <span class=\"_ _13\"> </span>valor <span class=\"_ _13\"> </span>atribuido <span class=\"_ _9\"></span>a <span class=\"_ _13\"> </span>la <span class=\"_ _9\"> </span>participaci\u00f3n <span class=\"_ _13\"> </span>como <span class=\"_ _9\"> </span>consecuencia <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>aplicaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>del </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">m\u00e9todo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reduce <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>ejercicios <span class=\"_ _0\"></span>posteriores,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>cargo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>resultados </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y19c ff4 fs4 fc0 sc0 ls0 ws0\">consolidados <span class=\"_ _2\"></span>o <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>partida <span class=\"_ _11\"></span>del <span class=\"_ _2\"></span>patrimonio <span class=\"_ _11\"></span>neto <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>corresponda <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>a <span class=\"_ _2\"></span>medida <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>se </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y53 ff4 fs4 fc0 sc0 ls0 ws0\">deprecien, <span class=\"_ _e\"> </span>causen <span class=\"_ _f\"> </span>baja <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>enajenen <span class=\"_ _f\"> </span>a  te<span class=\"_ _1\"></span>rceros <span class=\"_ _f\"> </span>los <span class=\"_ _e\"> </span>correspondientes <span class=\"_ _f\"> </span>elementos </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y19d ff4 fs4 fc0 sc0 ls0 ws0\">patrimoniales. <span class=\"_ _6\"></span>Del mi<span class=\"_ _1\"></span>smo <span class=\"_ _6\"></span>modo, pro<span class=\"_ _1\"></span>cede <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>carg<span class=\"_ _1\"></span>o a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>resultados<span class=\"_ _1\"></span> consol<span class=\"_ _1\"></span>idados <span class=\"_ _1\"></span>cuando <span class=\"_ _6\"></span>se </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y19e ff4 fs4 fc0 sc0 ls0 ws0\">producen <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _11\"></span>por <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>valor <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>ele<span class=\"_ _1\"></span>mentos <span class=\"_ _11\"></span>pa<span class=\"_ _1\"></span>trimonial<span class=\"_ _1\"></span>es <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>sociedad<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y19f ff4 fs4 fc0 sc0 ls0 ws0\">participada, con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>l\u00edmite<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>plusval\u00eda asignada a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>mismos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la fecha de <span class=\"_ _0\"></span>primera </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y1a0 ff4 fs4 fc0 sc0 ls0 ws0\">puesta en equival<span class=\"_ _1\"></span>encia. </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y1a2 ff4 fs4 fc0 sc0 ls0 ws0\">Las  variaciones<span class=\"_ _1\"></span>  en  el <span class=\"_ _e\"> </span>valor  de  la<span class=\"_ _1\"></span>  participaci<span class=\"_ _1\"></span>\u00f3n  correspondi<span class=\"_ _1\"></span>entes  a <span class=\"_ _e\"> </span>resultados  del<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y1a3 ff4 fs4 fc0 sc0 ls0 ws0\">ejercicio de la participada forman parte<span class=\"_ _1\"></span> de los resultados consolidados, figurando en la </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 h3f y1a4 ff7 fs4 fc0 sc0 ls0 ws0\">partida <span class=\"_ _1\"></span>\u201cParticipa<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _6\"></span>beneficios <span class=\"_ _1\"></span>(p\u00e9rdidas) <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>sociedades <span class=\"_ _1\"></span>puestas <span class=\"_ _6\"></span>en e<span class=\"_ _1\"></span>quivalenci<span class=\"_ _1\"></span>a<span class=\"lsc\">\u201d. </span></div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y1a5 ff4 fs4 fc0 sc0 ls0 ws0\">No <span class=\"_ _11\"></span>obstante, <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>sociedad <span class=\"_ _11\"></span>asociada <span class=\"_ _11\"></span>incurre <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>p\u00e9rdidas<span class=\"_ _1\"></span>, <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>reducci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>cuenta </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y1a6 ff4 fs4 fc0 sc0 ls0 ws0\">representativa <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>inversi\u00f3n <span class=\"_ _d\"> </span>tendr\u00e1 <span class=\"_ _5\"> </span>como <span class=\"_ _d\"> </span>l\u00edmite <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>propio <span class=\"_ _d\"> </span>valor <span class=\"_ _5\"> </span>contable  de <span class=\"_ _5\"> </span>la </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y1a7 ff4 fs4 fc0 sc0 ls0 ws0\">participaci\u00f3n.<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>Si <span class=\"_ _b\"> </span>la <span class=\"_ _5\"> </span>participaci\u00f3n <span class=\"_ _b\"> </span>hubiera<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>quedado <span class=\"_ _5\"> </span>r<span class=\"_ _0\"></span>educi<span class=\"_ _1\"></span>da <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>cero,<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>las <span class=\"_ _b\"> </span>p\u00e9rdida<span class=\"_ _1\"></span>s </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y1a8 ff4 fs4 fc0 sc0 ls0 ws0\">adicionales, y <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>correspondi<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>pasivo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocer\u00e1n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>medida <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>haya </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y1a9 ff4 fs4 fc0 sc0 ls0 ws0\">incurrido <span class=\"_ _0\"></span>en obligaciones legales, <span class=\"_ _0\"></span>contractuales,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>impl\u00edcitas o <span class=\"_ _0\"></span>t\u00e1citas, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>bien si <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y1aa ff4 fs4 fc0 sc0 ls0 ws0\">hubiera efectuado<span class=\"_ _1\"></span> pagos en no<span class=\"_ _1\"></span>mbre de la socied<span class=\"_ _6\"></span>ad participada. </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y1ac ff4 fs4 fc0 sc0 ls0 ws0\">Las variaciones <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>participaci\u00f3n correspondien<span class=\"_ _1\"></span>tes a <span class=\"_ _0\"></span>otras <span class=\"_ _0\"></span>variaci<span class=\"_ _1\"></span>ones <span class=\"_ _0\"></span>en </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y1ad ff4 fs4 fc0 sc0 ls0 ws0\">el <span class=\"_ _7\"></span>patrimonio <span class=\"_ _0\"></span>neto <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>muestran <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>correspondi<span class=\"_ _1\"></span>entes <span class=\"_ _7\"></span>ep\u00edgrafes <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>patrimonio <span class=\"_ _7\"></span>neto </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y1ae ff4 fs4 fc0 sc0 ls0 ws0\">conforme a su<span class=\"_ _1\"></span> naturaleza. </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y1b0 ff4 fs4 fc0 sc0 ls7 ws0\">La <span class=\"_ _7\"></span><span class=\"ls0\">homogeneizaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>valorativa <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>temporal <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>aplica <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>inversiones <span class=\"_ _0\"></span>asociadas <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la </span></div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y1b1 ff4 fs4 fc0 sc0 ls0 ws0\">misma forma<span class=\"_ _1\"></span> que para las socied<span class=\"_ _1\"></span>ades dependi<span class=\"_ _1\"></span>entes. </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y264 ff4 fs4 fc0 sc0 ls0 ws0\">c)    Negocio con<span class=\"_ _1\"></span>junto  </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y265 ff4 fs4 fc0 sc0 ls0 ws0\">Control <span class=\"_ _11\"></span>conjun<span class=\"_ _1\"></span>to <span class=\"_ _11\"></span>es <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>reparto <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>cont<span class=\"_ _1\"></span>rol <span class=\"_ _11\"></span>contractualmen<span class=\"_ _1\"></span>te <span class=\"_ _11\"></span>decidi<span class=\"_ _1\"></span>do, <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>existe <span class=\"_ _2\"></span>solo </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y266 ff4 fs4 fc0 sc0 ls0 ws0\">cuando <span class=\"_ _9\"></span>las <span class=\"_ _9\"> </span>decisiones <span class=\"_ _8\"></span>sobre <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>actividades <span class=\"_ _9\"></span>relevantes<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>requieren <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>consentimiento<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y267 ff4 fs4 fc0 sc0 ls0 ws0\">un\u00e1nime de las partes q<span class=\"_ _1\"></span>ue comparten el control. Cua<span class=\"_ _1\"></span>ndo una sociedad del<span class=\"_ _1\"></span> Grupo lleva </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y268 ff4 fs4 fc0 sc0 ls0 ws0\">a cabo <span class=\"_ _6\"></span>sus activi<span class=\"_ _1\"></span>dades en<span class=\"_ _1\"></span> el <span class=\"_ _6\"></span>marco de <span class=\"_ _1\"></span>operaciones <span class=\"_ _6\"></span>conjuntas, el<span class=\"_ _1\"></span> Grup<span class=\"_ _1\"></span>o c<span class=\"_ _1\"></span>omo operado<span class=\"_ _6\"></span>r </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y2a8 ff4 fs4 fc0 sc0 ls0 ws0\">conjunto reconocer\u00e1<span class=\"_ _1\"></span> en rel<span class=\"_ _1\"></span>aci\u00f3n con su participac<span class=\"_ _1\"></span>i\u00f3n en una ope<span class=\"_ _1\"></span>raci\u00f3n conjunta: </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y2aa ff4 fs4 fc0 sc0 ls0 ws0\">- <span class=\"_ _20\"> </span>sus <span class=\"_ _17\"> </span>activos <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>pasivos,<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>incluyendo <span class=\"_ _17\"> </span>su <span class=\"_ _17\"> </span>participaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>activos <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>pasivos </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x88 ha y2ab ff4 fs4 fc0 sc0 ls0 ws0\">mantenidos conjun<span class=\"_ _1\"></span>tamente; </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y2ac ff4 fs4 fc0 sc0 ls0 ws0\">- <span class=\"_ _20\"> </span>su participaci\u00f3n<span class=\"_ _1\"></span> en los ingresos y gas<span class=\"_ _1\"></span>tos que real<span class=\"_ _1\"></span>iza la operaci\u00f3n con<span class=\"_ _1\"></span>junta. </div></div><div class=\"c w41 h3e gs1b\"><div class=\"t m0 x81 ha y2ae ff4 fs4 fc0 sc0 lsd ws0\">A <span class=\"ls0\">cierre de los ejerci<span class=\"_ _1\"></span>cios 2024 y 2023 el <span class=\"_ _1\"></span>Grupo no ten\u00eda negoci<span class=\"_ _1\"></span>os con<span class=\"_ _1\"></span>juntos<span class=\"_ _39\"> </span></span><span class=\"ls0\">.</span><span class=\"ls0\"> </span></div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">2.4 <span class=\"_ _12\"> </span>Variaciones en el pe<span class=\"_ _1\"></span>r\u00edmetro de consol<span class=\"_ _1\"></span>idaci\u00f3n </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x38 ha y2b0 ff4 fs4 fc0 sc0 ls0 ws0\">Durante <span class=\"_ _e\"> </span>el  e<span class=\"_ _1\"></span>jercicio <span class=\"_ _e\"> </span>2024  se <span class=\"_ _e\"> </span>han <span class=\"_ _e\"> </span>producido <span class=\"_ _e\"> </span>los  si<span class=\"_ _1\"></span>guientes <span class=\"_ _e\"> </span>cambios<span class=\"_ _1\"></span>  e<span class=\"_ _1\"></span>n  el <span class=\"_ _e\"> </span>per\u00edme<span class=\"_ _1\"></span>tro  de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x38 ha y2b1 ff4 fs4 fc0 sc0 ls0 ws0\">consolidaci\u00f3n<span class=\"_ _1\"></span>: </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x30 h3 y2b2 ff8 fs0 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _c\"> </span><span class=\"fs4\">Se ha<span class=\"_ _6\"></span> disuelto la<span class=\"_ _6\"></span> sociedad <span class=\"_ _1\"></span>OOO Talgo<span class=\"_ _1\"></span>, de<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> cu\u00e1l <span class=\"_ _6\"></span>la sociedad <span class=\"_ _1\"></span>dominante<span class=\"_ _1\"></span> partici<span class=\"_ _1\"></span>paba <span class=\"_ _1\"></span>en </span></span></div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y2b3 ff4 fs4 fc0 sc0 ls0 ws0\">un 10<span class=\"_ _1\"></span>0% <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>tr<span class=\"_ _0\"></span>av\u00e9s<span class=\"_ _1\"></span> de<span class=\"_ _6\"></span> sus <span class=\"_ _6\"></span>filial<span class=\"ls7\">es</span> Patentes <span class=\"_ _6\"></span>Talgo, S<span class=\"_ _6\"></span>.<span class=\"_ _0\"></span>L.U<span class=\"lse\">. </span>y <span class=\"_ _6\"></span>Talgo <span class=\"_ _1\"></span>Kazajst\u00e1n,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>S.L.U. N<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>ha </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 h3 y2b4 ff4 fs4 fc0 sc0 ls0 ws0\">habido ning\u00fan impacto<span class=\"_ _1\"></span> en la cuenta<span class=\"_ _1\"></span> de resultados f<span class=\"_ _1\"></span>ruto de esta di<span class=\"_ _1\"></span>soluci\u00f3n. <span class=\"fs0\"> </span></div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x38 ha y2b5 ff4 fs4 fc0 sc0 ls0 ws0\">Durante <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>ejercicio <span class=\"_ _17\"> </span>2023 <span class=\"_ _17\"> </span>se <span class=\"_ _17\"> </span>produjeron <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>siguientes <span class=\"_ _17\"> </span>cambios <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>per\u00edmetro <span class=\"_ _16\"> </span>de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x38 ha y2b6 ff4 fs4 fc0 sc0 ls0 ws0\">consolidaci\u00f3n<span class=\"_ _1\"></span>: </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x30 ha y2b7 ff8 fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _12\"> </span>La <span class=\"_ _11\"></span>socied<span class=\"_ _1\"></span>ad <span class=\"_ _11\"></span>Talgo <span class=\"_ _2\"></span>UK, <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _11\"></span>domin<span class=\"_ _1\"></span>ante <span class=\"_ _11\"></span>partici<span class=\"_ _1\"></span>paba <span class=\"_ _11\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>100%<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> </span></div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y2b8 ff4 fs4 fc0 sc0 ls0 ws0\">manera <span class=\"_ _2\"></span>indirecta <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>trav\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>su <span class=\"_ _7\"></span>filial <span class=\"_ _2\"></span>Patentes <span class=\"_ _2\"></span>Talgo, <span class=\"_ _2\"></span>S.L.U., <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>disolvi\u00f3,<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>eniendo<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y2b9 ff4 fs4 fc0 sc0 ls0 ws0\">impacto en la cuen<span class=\"_ _1\"></span>ta de resultados<span class=\"_ _1\"></span>. </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x30 ha y2bb ff8 fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _12\"> </span>Se cre\u00f3 <span class=\"_ _1\"></span>la sociedad <span class=\"_ _1\"></span>Talg<span class=\"_ _1\"></span>o Denmark <span class=\"_ _1\"></span>APS, en <span class=\"_ _1\"></span>la q<span class=\"_ _1\"></span>ue la soci<span class=\"_ _1\"></span>edad dominant<span class=\"_ _1\"></span>e, a <span class=\"_ _1\"></span>trav\u00e9s de<span class=\"_ _1\"></span> </span></div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y2bc ff4 fs4 fc0 sc0 ls0 ws0\">su <span class=\"_ _2\"></span>filial <span class=\"_ _2\"></span>Patentes <span class=\"_ _2\"></span>Talgo, <span class=\"_ _2\"></span>S.L.U., <span class=\"_ _2\"></span>ostenta <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>100%<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>participaci\u00f3n, <span class=\"_ _2\"></span>habiendo <span class=\"_ _2\"></span>sido <span class=\"_ _2\"></span>la </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y2bd ff4 fs4 fc0 sc0 ls0 ws0\">inversi\u00f3n de la misma <span class=\"_ _0\"></span>de 5 miles de euros, estando totalmente desembolsada al cierre </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y2be ff4 fs4 fc0 sc0 ls0 ws0\">del ejercicio 2023.<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x30 h3 y2c0 ff8 fs0 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _c\"> </span><span class=\"fs4\">La Sociedad<span class=\"_ _1\"></span> dominante, a trav\u00e9s de su fi<span class=\"_ _1\"></span>lial Patentes Talgo, S<span class=\"_ _1\"></span>.L.U. adquiri\u00f3 un total de </span></span></div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y2c1 ff4 fs4 fc0 sc0 ls0 ws0\">29.250 <span class=\"_ _7\"></span>acciones <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>sociedad <span class=\"_ _7\"></span>Motion <span class=\"_ _2\"></span>Rail, <span class=\"_ _7\"></span>S.A., <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>1 <span class=\"_ _2\"></span>euro. <span class=\"_ _0\"></span>A <span class=\"_ _2\"></span>trav\u00e9s <span class=\"_ _7\"></span>de </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y2c2 ff4 fs4 fc0 sc0 ls0 ws0\">dicha  inversi\u00f3n, <span class=\"_ _d\"> </span>Talgo,  S.A. <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>manera <span class=\"_ _d\"> </span>indirecta  pasa <span class=\"_ _d\"> </span>a  tener <span class=\"_ _d\"> </span>un  porcentaje <span class=\"_ _d\"> </span>de </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha yf9 ff4 fs4 fc0 sc0 ls0 ws0\">participaci\u00f3n del 95<span class=\"_ _1\"></span>%, consi<span class=\"_ _1\"></span>der\u00e1ndose a partir de<span class=\"_ _1\"></span> ese momen<span class=\"_ _1\"></span>to empresa d<span class=\"_ _1\"></span>el grupo. La </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y2c3 ff4 fs4 fc0 sc0 ls0 ws0\">compra de <span class=\"_ _0\"></span>estas acciones supuso <span class=\"_ _0\"></span>una diferencia negativa de consolidaci\u00f3n de <span class=\"_ _0\"></span>6 miles </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y2c4 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _7\"></span>euros, <span class=\"_ _0\"></span>habiendo <span class=\"_ _0\"></span>sido <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _0\"></span>satisfecho <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>misma <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>1 <span class=\"_ _0\"></span>euro, <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>proporci\u00f3n<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y2c5 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _6\"></span>los <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>ondos <span class=\"_ _a\"></span>propios <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _a\"></span>que <span class=\"_ _6\"></span>hac<span class=\"lsf\">\u00eda</span> <span class=\"_ _6\"></span>referenci<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>6 <span class=\"_ _a\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros. <span class=\"_ _a\"></span>Durante <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y2c6 ff4 fs4 fc0 sc0 ls0 ws0\">2023, <span class=\"_ _17\"> </span>es<span class=\"_ _1\"></span>ta <span class=\"_ _17\"> </span>sociedad <span class=\"_ _5\"> </span>pas\u00f3 <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>consoli<span class=\"_ _1\"></span>darse <span class=\"_ _b\"> </span>por <span class=\"_ _17\"> </span>el <span class=\"_ _b\"> </span>m\u00e9todo <span class=\"_ _b\"> </span>de <span class=\"_ _17\"> </span>integraci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _17\"> </span>global<span class=\"_ _1\"></span>, </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y1b3 ff4 fs4 fc0 sc0 ls0 ws0\">habi\u00e9ndose <span class=\"_ _10\"> </span>consolidado <span class=\"_ _10\"> </span>hasta <span class=\"_ _10\"> </span>ese <span class=\"_ _21\"> </span>momento <span class=\"_ _10\"> </span>por <span class=\"_ _10\"> </span>el <span class=\"_ _21\"> </span>m\u00e9todo <span class=\"_ _10\"> </span>de <span class=\"_ _21\"> </span>la <span class=\"_ _10\"> </span>puesta <span class=\"_ _10\"> </span>en </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 h3 y1b4 ff4 fs4 fc0 sc0 ls0 ws0\">equivalenci<span class=\"_ _1\"></span>a.<span class=\"fs0\"> </span></div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x38 ha y2c8 ff4 fs4 fc0 sc0 ls0 ws0\">2.5 <span class=\"_ _12\"> </span>Transacciones en <span class=\"_ _1\"></span>moneda extranje<span class=\"_ _1\"></span>ra </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x38 ha y2c9 ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1d\"> </span><span class=\"ls7\">a)</span> <span class=\"_ _1c\"> </span>Moneda funcional<span class=\"_ _1\"></span> y de presentaci\u00f3n<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x38 ha y2cb ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1d\"> </span>Las <span class=\"_ _8\"></span>partidas <span class=\"_ _8\"></span>incluidas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>estados <span class=\"_ _9\"> </span>financieros <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cada <span class=\"_ _9\"></span>una <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _9\"></span>entidades <span class=\"_ _11\"></span>del </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y2cc ff4 fs4 fc0 sc0 ls0 ws0\">Grupo <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>valoran <span class=\"_ _1\"></span>utili<span class=\"_ _1\"></span>zando <span class=\"_ _1\"></span>la moned<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>entorno <span class=\"_ _6\"></span>econ\u00f3mico <span class=\"_ _1\"></span>principal <span class=\"_ _1\"></span>en <span class=\"_ _6\"></span>el que <span class=\"_ _1\"></span>opera<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y2cd ff4 fs4 fc0 sc0 ls0 ws0\">la <span class=\"_ _6\"></span>entidad <span class=\"_ _a\"></span>(moneda <span class=\"_ _6\"></span>funcional). <span class=\"_ _6\"></span>Las <span class=\"_ _a\"></span>cuentas <span class=\"_ _6\"></span>anual<span class=\"_ _1\"></span>es <span class=\"_ _6\"></span>consolidadas <span class=\"_ _a\"></span>se <span class=\"_ _6\"></span>presentan <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>miles </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y2ce ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _2\"></span>euros, <span class=\"_ _2\"></span>salvo <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>indique <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>contrario, <span class=\"_ _11\"></span>siendo<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>moneda <span class=\"_ _2\"></span>funcional <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y2cf ff4 fs4 fc0 sc0 ls0 ws0\">presentaci\u00f3n de la Soci<span class=\"_ _1\"></span>edad dominante<span class=\"_ _1\"></span>.  </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y160 ff4 fs4 fc0 sc0 ls7 ws0\">b)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Transacciones y saldo<span class=\"_ _1\"></span>s </span></div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x38 ha y2d2 ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1d\"> </span>Las <span class=\"_ _6\"></span>transacciones <span class=\"_ _6\"></span>en <span class=\"_ _1\"></span>moneda <span class=\"_ _6\"></span>extranjera <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>convierten <span class=\"_ _6\"></span>a l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>moneda <span class=\"_ _1\"></span>funcional<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>utilizando </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y2d3 ff4 fs4 fc0 sc0 ls0 ws0\">los <span class=\"_ _e\"> </span>tipos  de<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>cambio <span class=\"_ _e\"> </span>vigentes <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>las  fe<span class=\"_ _1\"></span>chas <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>transacciones. <span class=\"_ _e\"> </span>Las <span class=\"_ _e\"> </span>p\u00e9rdidas <span class=\"_ _e\"> </span>y </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y2d4 ff4 fs4 fc0 sc0 ls0 ws0\">ganancias en moneda extranjera que r<span class=\"_ _0\"></span>esultan de la liquidaci<span class=\"_ _1\"></span>\u00f3n de <span class=\"_ _0\"></span>estas transacciones </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y2d5 ff4 fs4 fc0 sc0 ls0 ws0\">y <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>conversi\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>tipos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambio de <span class=\"_ _7\"></span>cierre de <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>activos y <span class=\"_ _7\"></span>pasivos m<span class=\"_ _0\"></span>onetarios<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y2d6 ff4 fs4 fc0 sc0 ls0 ws0\">denominados en moned<span class=\"_ _1\"></span>a extranjera se reconocen en la cuenta de resultados, excepto<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs1d\"><div class=\"t m0 x81 ha y2d7 ff4 fs4 fc0 sc0 ls0 ws0\">si  se  difieren  en  otro  resultado  global  como  las  coberturas<span class=\"_ _1\"></span>  de  flujos  de  efectivo </div></div> <span class=\"_ _1d\"> </span>Las <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>gananci<span class=\"_ _1\"></span>as <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>diferencias <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>cambio <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>elativas <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>recu<span class=\"_ _1\"></span>rsos <span class=\"_ _11\"></span>ajenos <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>a<span class=\"_ _1\"></span> efectivo <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>equivalente<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>al <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>presentan <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>resultados <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>l\u00ednea de \u201cingresos fina<span class=\"_ _1\"></span>ncieros\u201d o \u201ccostes <span class=\"_ _1\"></span>financieros\u201d. <span class=\"ff4\"> </span> <span class=\"_ _1d\"> </span>c) <span class=\"_ _4\"> </span>Entidades del <span class=\"_ _1\"></span>Grupo  <span class=\"_ _1d\"> </span>Los <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>situaci\u00f3n <span class=\"_ _7\"></span>financiera <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>todas <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>entidades <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>(ninguna <span class=\"_ _7\"></span>de las <span class=\"_ _6\"></span>cuales tiene <span class=\"_ _6\"></span>la <span class=\"_ _1\"></span>moneda <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>una <span class=\"_ _6\"></span>econom\u00eda hi<span class=\"_ _1\"></span>perinflacion<span class=\"_ _1\"></span>aria) <span class=\"_ _1\"></span>que <span class=\"_ _6\"></span>tienen <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>moneda funcional <span class=\"_ _e\"> </span>diferente  de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>moneda  de <span class=\"_ _e\"> </span>presentaci\u00f3n<span class=\"_ _1\"></span>  se <span class=\"_ _e\"> </span>convierten  a<span class=\"_ _1\"></span>  l<span class=\"_ _1\"></span>a  moneda <span class=\"_ _e\"> </span>de presentaci\u00f3n como<span class=\"_ _1\"></span> sigue: \u2022<span class=\"ff4\"> <span class=\"_ _22\"> </span>Los <span class=\"_ _d\"> </span>activos <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>pasivos <span class=\"_ _d\"> </span>de <span class=\"_ _5\"> </span>cada <span class=\"_ _d\"> </span>estado <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>situaci\u00f3n <span class=\"_ _d\"> </span>financiera <span class=\"_ _d\"> </span>presentado, <span class=\"_ _d\"> </span>se<span class=\"_ _1\"></span> </span>convierten al tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio de cierre en <span class=\"_ _0\"></span>la f<span class=\"_ _0\"></span>ech<span class=\"_ _1\"></span>a del <span class=\"_ _0\"></span>estado de <span class=\"_ _0\"></span>situaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>financiera<span class=\"_ _1\"></span> y los fondos propi<span class=\"_ _1\"></span>os al coste his<span class=\"_ _1\"></span>t\u00f3rico; \u2022<span class=\"ff4\"> <span class=\"_ _22\"> </span>Los <span class=\"_ _11\"></span>ingresos <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>gas<span class=\"_ _1\"></span>tos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>cada <span class=\"_ _11\"></span>cuenta <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>resultados <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>convierten <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _11\"></span>tipos <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> </span>cambio <span class=\"_ _9\"> </span>medios <span class=\"_ _13\"> </span>del <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>a <span class=\"_ _9\"> </span>menos <span class=\"_ _13\"> </span>que <span class=\"_ _9\"> </span>esta <span class=\"_ _9\"> </span>media <span class=\"_ _13\"> </span>no <span class=\"_ _9\"> </span>sea <span class=\"_ _13\"> </span>una <span class=\"_ _9\"> </span>aproximaci\u00f3n razonable <span class=\"_ _a\"></span>del <span class=\"_ _6\"></span>efecto <span class=\"_ _a\"></span>acumulativo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>ipos <span class=\"_ _a\"></span>existentes <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _a\"></span>fechas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>ransa<span class=\"_ _1\"></span>cci\u00f3n, en cuyo<span class=\"_ _1\"></span> caso <span class=\"_ _1\"></span>los ingreso<span class=\"_ _1\"></span>s y <span class=\"_ _1\"></span>gastos se<span class=\"_ _1\"></span> convier<span class=\"_ _1\"></span>ten <span class=\"_ _1\"></span>en la <span class=\"_ _1\"></span>fecha de<span class=\"_ _1\"></span> las <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ransa<span class=\"_ _1\"></span>cciones; y \u2022<span class=\"ff4\"> <span class=\"_ _22\"> </span>Todas las diferenci<span class=\"_ _1\"></span>as de cambio re<span class=\"_ _1\"></span>sultantes se<span class=\"_ _1\"></span> reconocen en resultados.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "<span class=\"ls7\">a)</span> <span class=\"_ _1c\"> </span>Dependientes  <span class=\"_ _1d\"> </span>Dependientes son <span class=\"_ _0\"></span>todas <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>entidades (<span class=\"_ _0\"></span>incluidas las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>cometido <span class=\"_ _0\"></span>especial)<span class=\"_ _1\"></span> sobre <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _2\"></span>tiene <span class=\"_ _11\"></span>poder <span class=\"_ _11\"></span>para <span class=\"_ _11\"></span>diri<span class=\"_ _1\"></span>gir <span class=\"_ _11\"></span>las <span class=\"_ _2\"></span>pol\u00edticas <span class=\"_ _11\"></span>f<span class=\"_ _0\"></span>inancieras<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>operativas<span class=\"_ _1\"></span>, ejerce  el  pode<span class=\"_ _1\"></span>r  sobre  las <span class=\"_ _e\"> </span>actividades  relevant<span class=\"_ _1\"></span>es,  manteniendo <span class=\"_ _e\"> </span>la  exposici\u00f3n<span class=\"_ _1\"></span>  o  el derecho a<span class=\"_ _1\"></span> los <span class=\"_ _1\"></span>resultados <span class=\"_ _6\"></span>variables de la<span class=\"_ _1\"></span> inversi\u00f3n<span class=\"_ _1\"></span> y <span class=\"_ _1\"></span>la capaci<span class=\"_ _1\"></span>dad de <span class=\"_ _1\"></span>utili<span class=\"_ _1\"></span>zar dicho<span class=\"_ _1\"></span> poder de <span class=\"_ _8\"></span>modo <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>pueda <span class=\"_ _8\"></span>influir <span class=\"_ _11\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _9\"> </span>importe <span class=\"_ _11\"></span>de <span class=\"_ _9\"></span>es<span class=\"_ _1\"></span>os <span class=\"_ _8\"></span>retornos, <span class=\"_ _8\"></span>ello <span class=\"_ _9\"></span>genera<span class=\"_ _1\"></span>lmente <span class=\"_ _11\"></span>viene acompa\u00f1ado <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>una <span class=\"_ _6\"></span>participaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>superior <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>mitad de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>los <span class=\"_ _6\"></span>derechos <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>voto. <span class=\"_ _6\"></span>A l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>hora<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>evaluar <span class=\"_ _6\"></span>si el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Grupo co<span class=\"_ _1\"></span>ntrola <span class=\"_ _6\"></span>otra <span class=\"_ _1\"></span>entidad, <span class=\"_ _6\"></span>se co<span class=\"_ _6\"></span>nsidera la <span class=\"_ _6\"></span>existencia <span class=\"_ _6\"></span>y el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>efect<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>de l<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> derechos <span class=\"_ _11\"></span>potenciales <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>voto <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>sean <span class=\"_ _11\"></span>actualmente <span class=\"_ _11\"></span>ejercitables <span class=\"_ _11\"></span>o <span class=\"_ _8\"></span>convertibles. <span class=\"_ _11\"></span>Las<span class=\"_ _39\"> </span>dependientes <span class=\"_ _1\"></span>se <span class=\"_ _6\"></span>consolidan a <span class=\"_ _6\"></span>partir de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a fe<span class=\"_ _1\"></span>cha <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _6\"></span>transfiere el<span class=\"_ _1\"></span> con<span class=\"_ _1\"></span>trol al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Grupo,<span class=\"_ _1\"></span> y se excluyen de<span class=\"_ _1\"></span> la consolida<span class=\"_ _1\"></span>ci\u00f3n en la fecha en qu<span class=\"_ _1\"></span>e cesa el mismo. Para <span class=\"_ _2\"></span>contabil<span class=\"_ _1\"></span>izar <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>adquisici<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>dependientes <span class=\"_ _7\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>se <span class=\"_ _2\"></span>utiliza <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>m<span class=\"_ _0\"></span>\u00e9todo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de adquisici\u00f3n<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>La <span class=\"_ _7\"></span>contrap<span class=\"_ _1\"></span>restaci\u00f3n <span class=\"_ _0\"></span>transferida <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>dependiente <span class=\"_ _7\"></span>se<span class=\"_ _39\"> </span>corresponde con el valor razonable<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>los activos<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>transferidos, los pasivos<span class=\"_ _1\"></span> incurrid<span class=\"_ _0\"></span>os y las <span class=\"_ _b\"> </span>participaciones <span class=\"_ _b\"> </span>en <span class=\"_ _5\"> </span>el <span class=\"_ _17\"> </span>patri<span class=\"_ _1\"></span>monio <span class=\"_ _b\"> </span>emitidas <span class=\"_ _5\"> </span>por <span class=\"_ _17\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>Grupo. <span class=\"_ _b\"> </span>La <span class=\"_ _b\"> </span>contraprestaci\u00f3n<span class=\"_ _1\"></span> transferida <span class=\"_ _1\"></span>tambi\u00e9n i<span class=\"_ _1\"></span>ncluye el <span class=\"_ _1\"></span>valor razona<span class=\"_ _1\"></span>ble de<span class=\"_ _1\"></span> cual<span class=\"_ _1\"></span>quier activo o<span class=\"_ _6\"></span> pasivo que pro<span class=\"_ _1\"></span>ceda<span class=\"_ _39\"> </span>de <span class=\"_ _5\"> </span>un <span class=\"_ _5\"> </span>acuerdo <span class=\"_ _d\"> </span>de <span class=\"_ _5\"> </span>contraprestaci\u00f3n <span class=\"_ _d\"> </span>contingente. <span class=\"_ _d\"> </span>Los <span class=\"_ _5\"> </span>costes <span class=\"_ _5\"> </span>relacionados <span class=\"_ _d\"> </span>con <span class=\"_ _5\"> </span>la adqui<span class=\"ls0\">sici\u00f3n <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconocen <span class=\"_ _2\"></span>como <span class=\"_ _11\"></span>ga<span class=\"_ _1\"></span>stos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>ejercici<span class=\"_ _1\"></span>os <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>los<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>in<span class=\"_ _1\"></span>curra <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los </span>mismos. <span class=\"_ _13\"> </span>Los <span class=\"_ _f\"> </span>activos <span class=\"_ _13\"> </span>identificables <span class=\"_ _13\"> </span>adquiridos <span class=\"_ _13\"> </span>y <span class=\"_ _13\"> </span>los <span class=\"_ _f\"> </span>pasivos <span class=\"_ _13\"> </span>y <span class=\"_ _f\"> </span>pasivos <span class=\"_ _13\"> </span>contingentes asumidos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>una <span class=\"_ _1\"></span>combinaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>negocios <span class=\"_ _6\"></span>se <span class=\"_ _1\"></span>valoran <span class=\"_ _6\"></span>inicialmente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _1\"></span>valor <span class=\"_ _6\"></span>razonable en la <span class=\"_ _0\"></span>fecha de adquisici\u00f3n. Para <span class=\"_ _0\"></span>cada combinaci\u00f3n de negocios, el G<span class=\"_ _0\"></span>rupo<span class=\"_ _1\"></span> puede <span class=\"_ _0\"></span>optar por <span class=\"_ _5\"> </span>reconocer <span class=\"_ _d\"> </span>cualquier <span class=\"_ _5\"> </span>participaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>no <span class=\"_ _5\"> </span>dominante <span class=\"_ _d\"> </span>en <span class=\"_ _5\"> </span>la <span class=\"_ _b\"> </span>adquirida<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>por <span class=\"_ _b\"> </span>el <span class=\"_ _5\"> </span>valor<span class=\"_ _1\"></span> razonable <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>parte <span class=\"_ _7\"></span>proporcional <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>participaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>dominante <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>ac<span class=\"_ _1\"></span>tivos netos identificabl<span class=\"_ _1\"></span>es de la adquirida<span class=\"_ _1\"></span>.  <span class=\"_ _1d\"> </span>El <span class=\"_ _8\"></span>fondo <span class=\"_ _9\"></span>de <span class=\"_ _8\"></span>comercio <span class=\"_ _8\"></span>se <span class=\"_ _9\"></span>valora <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>el <span class=\"_ _9\"></span>exceso <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _9\"></span>suma <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>la <span class=\"_ _8\"></span>contraprestaci\u00f3n<span class=\"_ _1\"></span> transferida, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> cua<span class=\"_ _1\"></span>lquier <span class=\"_ _1\"></span>participaci<span class=\"_ _1\"></span>\u00f3n n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>dominante <span class=\"_ _6\"></span>en la <span class=\"_ _6\"></span>adquirida y <span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>valor razonable <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>fecha <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>adquisici\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _8\"></span>partici<span class=\"_ _1\"></span>paci\u00f3n <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _8\"></span>patrimonio <span class=\"_ _11\"></span>neto <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la adquirida anteriormente mantenido <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>adquire<span class=\"_ _1\"></span>nte <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>el importe <span class=\"_ _0\"></span>neto en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha de <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _7\"></span>identificables <span class=\"_ _0\"></span>adquiridos <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>pasivos <span class=\"_ _0\"></span>asumidos. <span class=\"_ _0\"></span>Si <span class=\"_ _7\"></span>este importe <span class=\"_ _a\"></span>fuera <span class=\"_ _a\"></span>inferior <span class=\"_ _a\"></span>al <span class=\"_ _6\"></span>valor <span class=\"_ _a\"></span>razonable <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _a\"></span>netos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>dependie<span class=\"_ _1\"></span>nte <span class=\"_ _6\"></span>adquirida, en <span class=\"_ _6\"></span>caso <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>tratarse <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>una <span class=\"_ _a\"></span>compra <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>condicion<span class=\"_ _1\"></span>es <span class=\"_ _6\"></span>ventajosas, <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>diferencia <span class=\"_ _a\"></span>se <span class=\"_ _6\"></span>reconoce como ganancia di<span class=\"_ _1\"></span>rectamente en l<span class=\"_ _1\"></span>a cuenta de res<span class=\"_ _1\"></span>ultados. Las  cuentas<span class=\"_ _1\"></span>  anua<span class=\"_ _1\"></span>les  d<span class=\"_ _1\"></span>e  l<span class=\"_ _1\"></span>as  entidade<span class=\"_ _1\"></span>s  depend<span class=\"_ _1\"></span>ientes <span class=\"_ _e\"> </span>se  consoli<span class=\"_ _1\"></span>dan  c<span class=\"_ _1\"></span>on  l<span class=\"_ _1\"></span>as  de <span class=\"_ _e\"> </span>la Sociedad <span class=\"_ _1\"></span>dominante<span class=\"_ _1\"></span> por <span class=\"_ _6\"></span>el m\u00e9todo de<span class=\"_ _6\"></span> integraci\u00f3n global<span class=\"_ _1\"></span>, se<span class=\"_ _1\"></span> elimina<span class=\"_ _1\"></span>n las<span class=\"_ _1\"></span> transacci<span class=\"_ _1\"></span>ones inter-compa\u00f1\u00eda, <span class=\"_ _e\"> </span>los  sald<span class=\"_ _1\"></span>os  y <span class=\"_ _e\"> </span>las  gananci<span class=\"_ _1\"></span>as  no<span class=\"_ _1\"></span>  reali<span class=\"_ _1\"></span>zadas  por <span class=\"_ _e\"> </span>transacciones <span class=\"_ _e\"> </span>entre entidades <span class=\"_ _8\"></span>del <span class=\"_ _11\"></span>Grupo. <span class=\"_ _8\"></span>Tambi\u00e9n <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>eliminan <span class=\"_ _8\"></span>las <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _9\"></span>no <span class=\"_ _8\"></span>realizadas. <span class=\"_ _11\"></span>Las <span class=\"_ _8\"></span>pol\u00edticas contables <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>dependi<span class=\"_ _1\"></span>entes <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>han <span class=\"_ _a\"></span>modificado <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>casos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>sido <span class=\"_ _a\"></span>necesario para <span class=\"_ _f\"> </span>asegurar <span class=\"_ _13\"> </span>la <span class=\"_ _f\"> </span>uniformidad <span class=\"_ _13\"> </span>con <span class=\"_ _f\"> </span>las <span class=\"_ _f\"> </span>pol\u00edticas <span class=\"_ _13\"> </span>adoptadas <span class=\"_ _f\"> </span>por <span class=\"_ _f\"> </span>el <span class=\"_ _13\"> </span>Grupo. <span class=\"_ _f\"> </span>Todas <span class=\"_ _f\"> </span>las dependientes del Grupo<span class=\"_ _1\"></span> tienen fecha<span class=\"_ _1\"></span> de cierre co<span class=\"_ _1\"></span>ntable el 31 de dici<span class=\"_ _1\"></span>embre.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "b)<span class=\"ls0\">      Sociedades asocia<span class=\"_ _6\"></span>das </span>Asociadas <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>odas <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>entidades <span class=\"_ _6\"></span>sobre <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _a\"></span>sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>tiene <span class=\"_ _a\"></span>capacidad de <span class=\"_ _0\"></span>ejercer <span class=\"_ _0\"></span>una influencia <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span>(sin <span class=\"_ _0\"></span>control ni <span class=\"_ _0\"></span>control <span class=\"_ _0\"></span>conjunto). Se <span class=\"_ _0\"></span>entiende <span class=\"_ _0\"></span>que existe <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>fluencia <span class=\"_ _6\"></span>significativa <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _6\"></span>tiene <span class=\"_ _1\"></span>participa<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _6\"></span>en l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>sociedad y<span class=\"_ _6\"></span> poder<span class=\"_ _1\"></span> para <span class=\"_ _a\"></span>intervenir <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _a\"></span>decisiones <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>pol\u00edtica <span class=\"_ _a\"></span>financiera <span class=\"_ _a\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>explotaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>\u00e9sta, <span class=\"_ _a\"></span>sin <span class=\"_ _a\"></span>llegar a <span class=\"_ _e\"> </span>tener <span class=\"_ _f\"> </span>control. <span class=\"_ _e\"> </span>Habitualmente,<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>esta <span class=\"_ _f\"> </span>capacidad <span class=\"_ _e\"> </span>se <span class=\"_ _f\"> </span>manifiesta <span class=\"_ _e\"> </span>en <span class=\"_ _f\"> </span>una <span class=\"_ _f\"> </span>part<span class=\"_ _0\"></span>icipaci\u00f3n<span class=\"_ _1\"></span> (directa <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>indirecta)<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>igual <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>superior <span class=\"_ _9\"></span>al <span class=\"_ _8\"></span>20% <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>derechos <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>vot<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>entidad participada. Estas<span class=\"_ _1\"></span> operaciones se integ<span class=\"_ _1\"></span>ran por el m\u00e9<span class=\"_ _1\"></span>todo de la pa<span class=\"_ _1\"></span>rticipaci\u00f3n. Bajo <span class=\"_ _2\"></span>esta <span class=\"_ _7\"></span>categor\u00eda <span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>encuentra <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>Consorcio <span class=\"_ _2\"></span>Espa\u00f1ol <span class=\"_ _7\"></span>Alta <span class=\"_ _2\"></span>Velocidad <span class=\"_ _7\"></span>Meca-Medina, S.A. <span class=\"_ _f\"> </span>al <span class=\"_ _e\"> </span>31 <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>2024 <span class=\"_ _f\"> </span>y <span class=\"_ _e\"> </span>2023. <span class=\"_ _e\"> </span>Se <span class=\"_ _f\"> </span>considera <span class=\"_ _f\"> </span>que <span class=\"_ _e\"> </span>existe <span class=\"_ _f\"> </span>una <span class=\"_ _f\"> </span>influencia significativa <span class=\"_ _9\"> </span>sin <span class=\"_ _13\"> </span>control <span class=\"_ _13\"> </span>ni <span class=\"_ _13\"> </span>control <span class=\"_ _13\"> </span>conjunto <span class=\"_ _13\"> </span>en <span class=\"_ _13\"> </span>este <span class=\"_ _13\"> </span>consorcio <span class=\"_ _13\"> </span>por <span class=\"_ _13\"> </span>los <span class=\"_ _13\"> </span>miembros <span class=\"_ _13\"> </span>del Consejo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>administraci\u00f3n <span class=\"_ _0\"></span>nombrados <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>Grupo, <span class=\"_ _7\"></span>ya <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>toma <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>decisiones <span class=\"_ _7\"></span>se acuerda <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _2\"></span>derechos<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>participativos <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _7\"></span>miembros <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>consorcio <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>como norma general se exi<span class=\"_ _1\"></span>ge una mayor\u00eda<span class=\"_ _1\"></span> del 75%.<span class=\"_ _39\"> </span>La <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _0\"></span>financiera <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>elevan<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>respecto <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>mencionada <span class=\"_ _0\"></span>sociedad <span class=\"_ _0\"></span>asociada se presenta a con<span class=\"_ _1\"></span>tinuaci\u00f3n, en mil<span class=\"_ _1\"></span>es de euros: <table class=\"s w1fe he2\" id=\"_be903a4f-1c8a-4c05-85bf-f4b5b0edb97c\"><tr><td></td><td class=\"c x240 yb50 w55 h5a\"><div class=\"t m0 x52 hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x241 yb50 w57 h5a\"><div class=\"t m0 x51 hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x242 yb51 w53 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Activos corrientes </div></td><td class=\"c x240 yb51 w55 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">240 938 </div></td><td class=\"c x241 yb51 w57 h5b\"><div class=\"t m0 x50 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">326 976 </div></td></tr><tr><td class=\"c x242 yb52 w53 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Activos no corrientes </div></td><td class=\"c x240 yb52 w55 h5a\"><div class=\"t m0 x86 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">94<span class=\"ls0\"> </span></div></td><td class=\"c x241 yb52 w57 h5a\"><div class=\"t m0 x66 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">94<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x242 yb53 w53 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Total Activos </div></td><td class=\"c x240 yb53 w55 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">241 032 </div></td><td class=\"c x241 yb53 w57 h5b\"><div class=\"t m0 x50 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">327 070 </div></td></tr><tr><td class=\"c x242 yb54 w53 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Pasivos corrientes </div></td><td class=\"c x240 yb54 w55 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">240 972 </div></td><td class=\"c x241 yb54 w57 h5b\"><div class=\"t m0 x50 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">327 010 </div></td></tr><tr><td class=\"c x242 yb55 w53 h5c\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Pasivos no corrientes </div></td><td class=\"c x240 yb55 w55 h5c\"><div class=\"t m0 x34 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x241 yb55 w57 h5c\"><div class=\"t m0 x35 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x242 yb56 w53 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Total pasivos </div></td><td class=\"c x240 yb56 w55 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">240 972 </div></td><td class=\"c x241 yb56 w57 h5b\"><div class=\"t m0 x50 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">327 010 </div></td></tr><tr><td class=\"c x242 yb57 w53 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Patrimonio Neto </div></td><td class=\"c x240 yb57 w55 h5a\"><div class=\"t m0 x86 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">60<span class=\"ls0\"> </span></div></td><td class=\"c x241 yb57 w57 h5a\"><div class=\"t m0 x66 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">60<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x242 yb58 w53 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Ingresos de explotaci\u00f3n </div></td><td class=\"c x240 yb58 w55 h5b\"><div class=\"t m0 x3a hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 814 </div></td><td class=\"c x241 yb58 w57 h5b\"><div class=\"t m0 x14 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">3 274 </div></td></tr><tr><td class=\"c x242 yb59 w53 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Gastos de explotaci\u00f3n </div></td><td class=\"c x240 yb59 w55 h5b\"><div class=\"t m0 x7b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">( 2 423) </div></td><td class=\"c x241 yb59 w57 h5b\"><div class=\"t m0 x4a hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">( 2 801) </div></td></tr><tr><td class=\"c x242 yb5a w53 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Resultado financiero </div></td><td class=\"c x240 yb5a w55 h5a\"><div class=\"t m0 x7b hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(    455) </div></td><td class=\"c x241 yb5a w57 h5a\"><div class=\"t m0 x4a hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(    411) </div></td></tr><tr><td class=\"c x242 yb5b w53 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Resultado neto </div></td><td class=\"c x240 yb5b w55 h5b\"><div class=\"t m0 x34 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x241 yb5b w57 h5b\"><div class=\"t m0 x35 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr></table>El <span class=\"_ _7\"></span>auditor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>dicha <span class=\"_ _2\"></span>sociedad <span class=\"_ _7\"></span>es <span class=\"_ _2\"></span>KPMG <span class=\"_ _2\"></span>Auditore<span class=\"_ _1\"></span>s, <span class=\"_ _2\"></span>S.L. <span class=\"_ _7\"></span>Las <span class=\"_ _2\"></span>cifras <span class=\"_ _2\"></span>corres<span class=\"_ _1\"></span>pondientes <span class=\"_ _7\"></span>al ejercicio 2024 y<span class=\"_ _1\"></span> 2023 se encuentran<span class=\"_ _1\"></span> en proceso d<span class=\"_ _1\"></span>e auditor\u00eda. Las <span class=\"_ _6\"></span>sociedades<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>asociadas <span class=\"_ _a\"></span>se <span class=\"_ _6\"></span>incluyen <span class=\"_ _6\"></span>en <span class=\"_ _a\"></span>las <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>consolidadas <span class=\"_ _a\"></span>aplicando <span class=\"_ _6\"></span>el <span class=\"_ _a\"></span>m\u00e9todo de <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>partici<span class=\"_ _1\"></span>paci\u00f3n, <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>decir, <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>la <span class=\"_ _7\"></span>fr<span class=\"_ _0\"></span>acci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>neto <span class=\"_ _11\"></span>pa<span class=\"_ _1\"></span>trimonial <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>representa <span class=\"_ _2\"></span>la participaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>capital,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>vez <span class=\"_ _7\"></span>considerados <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>dividendos <span class=\"_ _0\"></span>percibidos de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>mismas <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>otras <span class=\"_ _a\"></span>eliminaciones <span class=\"_ _6\"></span>patrimonial<span class=\"_ _1\"></span>es. <span class=\"_ _6\"></span>En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>transacci<span class=\"_ _1\"></span>ones <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>una asociada, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>o <span class=\"_ _7\"></span>ganancias <span class=\"_ _7\"></span>correspondientes <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>eliminan <span class=\"_ _7\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>porcentaje <span class=\"_ _7\"></span>de participaci\u00f3n del <span class=\"_ _1\"></span>Grupo en su capi<span class=\"_ _1\"></span>tal. Cuando <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>aplica <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>primera <span class=\"_ _2\"></span>vez <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>m\u00e9todo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>participaci\u00f3n, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>participaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la sociedad se valora <span class=\"_ _0\"></span>por el importe <span class=\"_ _0\"></span>que el porcentaje de inversi\u00f3n de <span class=\"_ _0\"></span>las sociedades del Grupo <span class=\"_ _7\"></span>represente <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>patrimonio <span class=\"_ _7\"></span>neto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>aquel<span class=\"_ _1\"></span>la, <span class=\"_ _2\"></span>una <span class=\"_ _7\"></span>vez <span class=\"_ _2\"></span>ajustados<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>sus <span class=\"_ _7\"></span>activo<span class=\"_ _0\"></span><span class=\"ls8\">s </span>netos a su valor <span class=\"_ _1\"></span>razonable a la fe<span class=\"_ _1\"></span>cha de adquisi<span class=\"_ _1\"></span>ci\u00f3n de la influencia <span class=\"_ _1\"></span>significativa. La diferen<span class=\"_ _1\"></span>cia en<span class=\"_ _1\"></span>tre el val<span class=\"_ _6\"></span>or neto contabl<span class=\"_ _1\"></span>e de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>participaci<span class=\"_ _1\"></span>\u00f3n en <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cuentas ind<span class=\"_ _1\"></span>ividuales y el importe mencionad<span class=\"_ _1\"></span>o en el p\u00e1rrafo anterior constituye un <span class=\"_ _1\"></span>fondo de comercio que <span class=\"_ _1\"></span>se recoge <span class=\"_ _8\"> </span>en <span class=\"_ _13\"> </span>la <span class=\"_ _9\"> </span>partida<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>\u201cInversiones <span class=\"_ _8\"> </span>en <span class=\"_ _13\"> </span>asociadas\u201d<span class=\"_ _1\"></span>. <span class=\"_ _9\"> </span>En <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>caso <span class=\"_ _9\"> </span>excepcional <span class=\"_ _8\"> </span>de <span class=\"_ _13\"> </span>que <span class=\"_ _9\"> </span><span class=\"ff4\">la </span>diferencia  entre  el <span class=\"_ _d\"> </span>importe  al  que  la <span class=\"_ _d\"> </span>inversi\u00f3n  est\u00e9  contabilizada  en  las <span class=\"_ _d\"> </span>cuentas individual<span class=\"_ _1\"></span>es <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>parte <span class=\"_ _f\"> </span>proporcional <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>valor <span class=\"_ _13\"> </span>razonable <span class=\"_ _13\"> </span>de <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>activos <span class=\"_ _f\"> </span>netos <span class=\"_ _13\"> </span>de <span class=\"_ _e\"> </span>la sociedad <span class=\"_ _2\"></span>fuese <span class=\"_ _11\"></span>nega<span class=\"_ _1\"></span>tiva, <span class=\"_ _2\"></span>dicha <span class=\"_ _11\"></span>difere<span class=\"_ _1\"></span>ncia <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>regi<span class=\"_ _1\"></span>stra <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>resultados <span class=\"_ _11\"></span>tras<span class=\"_ _1\"></span> haber <span class=\"_ _6\"></span>evaluado<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>nuevo <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>asignaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _6\"></span>valores <span class=\"_ _6\"></span>razonables <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _a\"></span>y <span class=\"_ _6\"></span>pasivos de la sociedad aso<span class=\"_ _1\"></span>ciada. En general, <span class=\"_ _0\"></span>salvo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el caso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>surja una <span class=\"_ _0\"></span>diferencia negativa en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>adquisici\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de influencia signi<span class=\"_ _1\"></span>ficativa, la inversi\u00f3n se<span class=\"_ _1\"></span> valora ini<span class=\"_ _1\"></span>cialmente por su cos<span class=\"_ _1\"></span>te. Los <span class=\"_ _d\"> </span>resultados <span class=\"_ _d\"> </span>generados <span class=\"_ _d\"> </span>por <span class=\"_ _5\"> </span>la <span class=\"_ _d\"> </span>sociedad <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>m\u00e9todo <span class=\"_ _5\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>participaci\u00f3n <span class=\"_ _d\"> </span>se reconocen desde la <span class=\"_ _1\"></span>fecha en que<span class=\"_ _1\"></span> se adquiere la i<span class=\"_ _1\"></span>nfluencia signifi<span class=\"_ _1\"></span>cativa. El <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>part<span class=\"_ _0\"></span>icipaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>se <span class=\"_ _1\"></span>modifica <span class=\"_ _6\"></span>(aumenta <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>disminuye) <span class=\"_ _6\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>proporci\u00f3n que co<span class=\"_ _1\"></span>rresponda a<span class=\"_ _1\"></span> las<span class=\"_ _1\"></span> soci<span class=\"_ _1\"></span>edades del <span class=\"_ _6\"></span>Grupo, por l<span class=\"_ _1\"></span>as va<span class=\"_ _1\"></span>riaciones <span class=\"_ _1\"></span>experim<span class=\"_ _1\"></span>entadas en <span class=\"_ _1\"></span>el<span class=\"_ _39\"> </span>patrimonio <span class=\"_ _6\"></span>neto <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>sociedad <span class=\"_ _a\"></span>part<span class=\"_ _0\"></span>icipada <span class=\"_ _a\"></span>desde <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>valoraci\u00f3n <span class=\"_ _6\"></span>inicial<span class=\"_ _1\"></span>, <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>vez <span class=\"_ _6\"></span>eliminada la <span class=\"_ _13\"> </span>proporci\u00f3n <span class=\"_ _f\"> </span>de <span class=\"_ _13\"> </span>resultados <span class=\"_ _13\"> </span>no <span class=\"_ _f\"> </span>realizados <span class=\"_ _13\"> </span>generados <span class=\"_ _13\"> </span>en <span class=\"_ _f\"> </span>transacciones<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>entre <span class=\"_ _f\"> </span>dicha sociedad y las soci<span class=\"_ _1\"></span>edades del <span class=\"_ _1\"></span>Grupo. El <span class=\"_ _9\"> </span>mayor <span class=\"_ _13\"> </span>valor <span class=\"_ _13\"> </span>atribuido <span class=\"_ _9\"></span>a <span class=\"_ _13\"> </span>la <span class=\"_ _9\"> </span>participaci\u00f3n <span class=\"_ _13\"> </span>como <span class=\"_ _9\"> </span>consecuencia <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>aplicaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>del m\u00e9todo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reduce <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>ejercicios <span class=\"_ _0\"></span>posteriores,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>cargo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>resultados consolidados <span class=\"_ _2\"></span>o <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>partida <span class=\"_ _11\"></span>del <span class=\"_ _2\"></span>patrimonio <span class=\"_ _11\"></span>neto <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>corresponda <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>a <span class=\"_ _2\"></span>medida <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>se deprecien, <span class=\"_ _e\"> </span>causen <span class=\"_ _f\"> </span>baja <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>enajenen <span class=\"_ _f\"> </span>a  te<span class=\"_ _1\"></span>rceros <span class=\"_ _f\"> </span>los <span class=\"_ _e\"> </span>correspondientes <span class=\"_ _f\"> </span>elementos patrimoniales. <span class=\"_ _6\"></span>Del mi<span class=\"_ _1\"></span>smo <span class=\"_ _6\"></span>modo, pro<span class=\"_ _1\"></span>cede <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>carg<span class=\"_ _1\"></span>o a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>resultados<span class=\"_ _1\"></span> consol<span class=\"_ _1\"></span>idados <span class=\"_ _1\"></span>cuando <span class=\"_ _6\"></span>se producen <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _11\"></span>por <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>valor <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>ele<span class=\"_ _1\"></span>mentos <span class=\"_ _11\"></span>pa<span class=\"_ _1\"></span>trimonial<span class=\"_ _1\"></span>es <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>sociedad<span class=\"_ _1\"></span> participada, con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>l\u00edmite<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>plusval\u00eda asignada a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>mismos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la fecha de <span class=\"_ _0\"></span>primera puesta en equival<span class=\"_ _1\"></span>encia. Las  variaciones<span class=\"_ _1\"></span>  en  el <span class=\"_ _e\"> </span>valor  de  la<span class=\"_ _1\"></span>  participaci<span class=\"_ _1\"></span>\u00f3n  correspondi<span class=\"_ _1\"></span>entes  a <span class=\"_ _e\"> </span>resultados  del<span class=\"_ _1\"></span> ejercicio de la participada forman parte<span class=\"_ _1\"></span> de los resultados consolidados, figurando en la partida <span class=\"_ _1\"></span>\u201cParticipa<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _6\"></span>beneficios <span class=\"_ _1\"></span>(p\u00e9rdidas) <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>sociedades <span class=\"_ _1\"></span>puestas <span class=\"_ _6\"></span>en e<span class=\"_ _1\"></span>quivalenci<span class=\"_ _1\"></span>a<span class=\"lsc\">\u201d. </span>No <span class=\"_ _11\"></span>obstante, <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>sociedad <span class=\"_ _11\"></span>asociada <span class=\"_ _11\"></span>incurre <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>p\u00e9rdidas<span class=\"_ _1\"></span>, <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>reducci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>cuenta representativa <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>inversi\u00f3n <span class=\"_ _d\"> </span>tendr\u00e1 <span class=\"_ _5\"> </span>como <span class=\"_ _d\"> </span>l\u00edmite <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>propio <span class=\"_ _d\"> </span>valor <span class=\"_ _5\"> </span>contable  de <span class=\"_ _5\"> </span>la participaci\u00f3n.<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>Si <span class=\"_ _b\"> </span>la <span class=\"_ _5\"> </span>participaci\u00f3n <span class=\"_ _b\"> </span>hubiera<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>quedado <span class=\"_ _5\"> </span>r<span class=\"_ _0\"></span>educi<span class=\"_ _1\"></span>da <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>cero,<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>las <span class=\"_ _b\"> </span>p\u00e9rdida<span class=\"_ _1\"></span>s adicionales, y <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>correspondi<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>pasivo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocer\u00e1n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>medida <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>haya incurrido <span class=\"_ _0\"></span>en obligaciones legales, <span class=\"_ _0\"></span>contractuales,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>impl\u00edcitas o <span class=\"_ _0\"></span>t\u00e1citas, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>bien si <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo hubiera efectuado<span class=\"_ _1\"></span> pagos en no<span class=\"_ _1\"></span>mbre de la socied<span class=\"_ _6\"></span>ad participada. Las variaciones <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>participaci\u00f3n correspondien<span class=\"_ _1\"></span>tes a <span class=\"_ _0\"></span>otras <span class=\"_ _0\"></span>variaci<span class=\"_ _1\"></span>ones <span class=\"_ _0\"></span>en el <span class=\"_ _7\"></span>patrimonio <span class=\"_ _0\"></span>neto <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>muestran <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>correspondi<span class=\"_ _1\"></span>entes <span class=\"_ _7\"></span>ep\u00edgrafes <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>patrimonio <span class=\"_ _7\"></span>neto conforme a su<span class=\"_ _1\"></span> naturaleza. La <span class=\"_ _7\"></span><span class=\"ls0\">homogeneizaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>valorativa <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>temporal <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>aplica <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>inversiones <span class=\"_ _0\"></span>asociadas <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la </span>misma forma<span class=\"_ _1\"></span> que para las socied<span class=\"_ _1\"></span>ades dependi<span class=\"_ _1\"></span>entes.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "c)    Negocio con<span class=\"_ _1\"></span>junto  Control <span class=\"_ _11\"></span>conjun<span class=\"_ _1\"></span>to <span class=\"_ _11\"></span>es <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>reparto <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>cont<span class=\"_ _1\"></span>rol <span class=\"_ _11\"></span>contractualmen<span class=\"_ _1\"></span>te <span class=\"_ _11\"></span>decidi<span class=\"_ _1\"></span>do, <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>existe <span class=\"_ _2\"></span>solo cuando <span class=\"_ _9\"></span>las <span class=\"_ _9\"> </span>decisiones <span class=\"_ _8\"></span>sobre <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>actividades <span class=\"_ _9\"></span>relevantes<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>requieren <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>consentimiento<span class=\"_ _1\"></span> un\u00e1nime de las partes q<span class=\"_ _1\"></span>ue comparten el control. Cua<span class=\"_ _1\"></span>ndo una sociedad del<span class=\"_ _1\"></span> Grupo lleva a cabo <span class=\"_ _6\"></span>sus activi<span class=\"_ _1\"></span>dades en<span class=\"_ _1\"></span> el <span class=\"_ _6\"></span>marco de <span class=\"_ _1\"></span>operaciones <span class=\"_ _6\"></span>conjuntas, el<span class=\"_ _1\"></span> Grup<span class=\"_ _1\"></span>o c<span class=\"_ _1\"></span>omo operado<span class=\"_ _6\"></span>r conjunto reconocer\u00e1<span class=\"_ _1\"></span> en rel<span class=\"_ _1\"></span>aci\u00f3n con su participac<span class=\"_ _1\"></span>i\u00f3n en una ope<span class=\"_ _1\"></span>raci\u00f3n conjunta: - <span class=\"_ _20\"> </span>sus <span class=\"_ _17\"> </span>activos <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>pasivos,<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>incluyendo <span class=\"_ _17\"> </span>su <span class=\"_ _17\"> </span>participaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>activos <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>pasivos mantenidos conjun<span class=\"_ _1\"></span>tamente; - <span class=\"_ _20\"> </span>su participaci\u00f3n<span class=\"_ _1\"></span> en los ingresos y gas<span class=\"_ _1\"></span>tos que real<span class=\"_ _1\"></span>iza la operaci\u00f3n con<span class=\"_ _1\"></span>junta. A <span class=\"ls0\">cierre de los ejerci<span class=\"_ _1\"></span>cios 2024 y 2023 el <span class=\"_ _1\"></span>Grupo no ten\u00eda negoci<span class=\"_ _1\"></span>os con<span class=\"_ _1\"></span>juntos<span class=\"_ _39\"> </span></span><span class=\"ls0\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "2.4 <span class=\"_ _12\"> </span>Variaciones en el pe<span class=\"_ _1\"></span>r\u00edmetro de consol<span class=\"_ _1\"></span>idaci\u00f3n Durante <span class=\"_ _e\"> </span>el  e<span class=\"_ _1\"></span>jercicio <span class=\"_ _e\"> </span>2024  se <span class=\"_ _e\"> </span>han <span class=\"_ _e\"> </span>producido <span class=\"_ _e\"> </span>los  si<span class=\"_ _1\"></span>guientes <span class=\"_ _e\"> </span>cambios<span class=\"_ _1\"></span>  e<span class=\"_ _1\"></span>n  el <span class=\"_ _e\"> </span>per\u00edme<span class=\"_ _1\"></span>tro  de<span class=\"_ _1\"></span> consolidaci\u00f3n<span class=\"_ _1\"></span>: \u2022<span class=\"ff4\"> <span class=\"_ _c\"> </span><span class=\"fs4\">Se ha<span class=\"_ _6\"></span> disuelto la<span class=\"_ _6\"></span> sociedad <span class=\"_ _1\"></span>OOO Talgo<span class=\"_ _1\"></span>, de<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> cu\u00e1l <span class=\"_ _6\"></span>la sociedad <span class=\"_ _1\"></span>dominante<span class=\"_ _1\"></span> partici<span class=\"_ _1\"></span>paba <span class=\"_ _1\"></span>en </span></span>un 10<span class=\"_ _1\"></span>0% <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>tr<span class=\"_ _0\"></span>av\u00e9s<span class=\"_ _1\"></span> de<span class=\"_ _6\"></span> sus <span class=\"_ _6\"></span>filial<span class=\"ls7\">es</span> Patentes <span class=\"_ _6\"></span>Talgo, S<span class=\"_ _6\"></span>.<span class=\"_ _0\"></span>L.U<span class=\"lse\">. </span>y <span class=\"_ _6\"></span>Talgo <span class=\"_ _1\"></span>Kazajst\u00e1n,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>S.L.U. N<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>ha habido ning\u00fan impacto<span class=\"_ _1\"></span> en la cuenta<span class=\"_ _1\"></span> de resultados f<span class=\"_ _1\"></span>ruto de esta di<span class=\"_ _1\"></span>soluci\u00f3n. <span class=\"fs0\"> </span>Durante <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>ejercicio <span class=\"_ _17\"> </span>2023 <span class=\"_ _17\"> </span>se <span class=\"_ _17\"> </span>produjeron <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>siguientes <span class=\"_ _17\"> </span>cambios <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>per\u00edmetro <span class=\"_ _16\"> </span>de<span class=\"_ _1\"></span> consolidaci\u00f3n<span class=\"_ _1\"></span>: \u2022<span class=\"ff4\"> <span class=\"_ _12\"> </span>La <span class=\"_ _11\"></span>socied<span class=\"_ _1\"></span>ad <span class=\"_ _11\"></span>Talgo <span class=\"_ _2\"></span>UK, <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _11\"></span>domin<span class=\"_ _1\"></span>ante <span class=\"_ _11\"></span>partici<span class=\"_ _1\"></span>paba <span class=\"_ _11\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>100%<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> </span>manera <span class=\"_ _2\"></span>indirecta <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>trav\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>su <span class=\"_ _7\"></span>filial <span class=\"_ _2\"></span>Patentes <span class=\"_ _2\"></span>Talgo, <span class=\"_ _2\"></span>S.L.U., <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>disolvi\u00f3,<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>eniendo<span class=\"_ _1\"></span> impacto en la cuen<span class=\"_ _1\"></span>ta de resultados<span class=\"_ _1\"></span>. \u2022<span class=\"ff4\"> <span class=\"_ _12\"> </span>Se cre\u00f3 <span class=\"_ _1\"></span>la sociedad <span class=\"_ _1\"></span>Talg<span class=\"_ _1\"></span>o Denmark <span class=\"_ _1\"></span>APS, en <span class=\"_ _1\"></span>la q<span class=\"_ _1\"></span>ue la soci<span class=\"_ _1\"></span>edad dominant<span class=\"_ _1\"></span>e, a <span class=\"_ _1\"></span>trav\u00e9s de<span class=\"_ _1\"></span> </span>su <span class=\"_ _2\"></span>filial <span class=\"_ _2\"></span>Patentes <span class=\"_ _2\"></span>Talgo, <span class=\"_ _2\"></span>S.L.U., <span class=\"_ _2\"></span>ostenta <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>100%<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>participaci\u00f3n, <span class=\"_ _2\"></span>habiendo <span class=\"_ _2\"></span>sido <span class=\"_ _2\"></span>la inversi\u00f3n de la misma <span class=\"_ _0\"></span>de 5 miles de euros, estando totalmente desembolsada al cierre del ejercicio 2023.<span class=\"_ _1\"></span> \u2022<span class=\"ff4\"> <span class=\"_ _c\"> </span><span class=\"fs4\">La Sociedad<span class=\"_ _1\"></span> dominante, a trav\u00e9s de su fi<span class=\"_ _1\"></span>lial Patentes Talgo, S<span class=\"_ _1\"></span>.L.U. adquiri\u00f3 un total de </span></span>29.250 <span class=\"_ _7\"></span>acciones <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>sociedad <span class=\"_ _7\"></span>Motion <span class=\"_ _2\"></span>Rail, <span class=\"_ _7\"></span>S.A., <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>1 <span class=\"_ _2\"></span>euro. <span class=\"_ _0\"></span>A <span class=\"_ _2\"></span>trav\u00e9s <span class=\"_ _7\"></span>de dicha  inversi\u00f3n, <span class=\"_ _d\"> </span>Talgo,  S.A. <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>manera <span class=\"_ _d\"> </span>indirecta  pasa <span class=\"_ _d\"> </span>a  tener <span class=\"_ _d\"> </span>un  porcentaje <span class=\"_ _d\"> </span>de participaci\u00f3n del 95<span class=\"_ _1\"></span>%, consi<span class=\"_ _1\"></span>der\u00e1ndose a partir de<span class=\"_ _1\"></span> ese momen<span class=\"_ _1\"></span>to empresa d<span class=\"_ _1\"></span>el grupo. La compra de <span class=\"_ _0\"></span>estas acciones supuso <span class=\"_ _0\"></span>una diferencia negativa de consolidaci\u00f3n de <span class=\"_ _0\"></span>6 miles de <span class=\"_ _7\"></span>euros, <span class=\"_ _0\"></span>habiendo <span class=\"_ _0\"></span>sido <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _0\"></span>satisfecho <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>misma <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>1 <span class=\"_ _0\"></span>euro, <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>proporci\u00f3n<span class=\"_ _6\"></span> de <span class=\"_ _6\"></span>los <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>ondos <span class=\"_ _a\"></span>propios <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _a\"></span>que <span class=\"_ _6\"></span>hac<span class=\"lsf\">\u00eda</span> <span class=\"_ _6\"></span>referenci<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>6 <span class=\"_ _a\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros. <span class=\"_ _a\"></span>Durante <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio 2023, <span class=\"_ _17\"> </span>es<span class=\"_ _1\"></span>ta <span class=\"_ _17\"> </span>sociedad <span class=\"_ _5\"> </span>pas\u00f3 <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>consoli<span class=\"_ _1\"></span>darse <span class=\"_ _b\"> </span>por <span class=\"_ _17\"> </span>el <span class=\"_ _b\"> </span>m\u00e9todo <span class=\"_ _b\"> </span>de <span class=\"_ _17\"> </span>integraci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _17\"> </span>global<span class=\"_ _1\"></span>, habi\u00e9ndose <span class=\"_ _10\"> </span>consolidado <span class=\"_ _10\"> </span>hasta <span class=\"_ _10\"> </span>ese <span class=\"_ _21\"> </span>momento <span class=\"_ _10\"> </span>por <span class=\"_ _10\"> </span>el <span class=\"_ _21\"> </span>m\u00e9todo <span class=\"_ _10\"> </span>de <span class=\"_ _21\"> </span>la <span class=\"_ _10\"> </span>puesta <span class=\"_ _10\"> </span>en equivalenci<span class=\"_ _1\"></span>a",
   "dimensions": {
    "concept": "tlg:DescripcionDeVariacionesEnElPerimetroDeConsolidacion",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "2.5 <span class=\"_ _12\"> </span>Transacciones en <span class=\"_ _1\"></span>moneda extranje<span class=\"_ _1\"></span>ra  <span class=\"_ _1d\"> </span><span class=\"ls7\">a)</span> <span class=\"_ _1c\"> </span>Moneda funcional<span class=\"_ _1\"></span> y de presentaci\u00f3n<span class=\"_ _1\"></span>  <span class=\"_ _1d\"> </span>Las <span class=\"_ _8\"></span>partidas <span class=\"_ _8\"></span>incluidas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>estados <span class=\"_ _9\"> </span>financieros <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cada <span class=\"_ _9\"></span>una <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _9\"></span>entidades <span class=\"_ _11\"></span>del Grupo <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>valoran <span class=\"_ _1\"></span>utili<span class=\"_ _1\"></span>zando <span class=\"_ _1\"></span>la moned<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>entorno <span class=\"_ _6\"></span>econ\u00f3mico <span class=\"_ _1\"></span>principal <span class=\"_ _1\"></span>en <span class=\"_ _6\"></span>el que <span class=\"_ _1\"></span>opera<span class=\"_ _1\"></span> la <span class=\"_ _6\"></span>entidad <span class=\"_ _a\"></span>(moneda <span class=\"_ _6\"></span>funcional). <span class=\"_ _6\"></span>Las <span class=\"_ _a\"></span>cuentas <span class=\"_ _6\"></span>anual<span class=\"_ _1\"></span>es <span class=\"_ _6\"></span>consolidadas <span class=\"_ _a\"></span>se <span class=\"_ _6\"></span>presentan <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>miles de <span class=\"_ _2\"></span>euros, <span class=\"_ _2\"></span>salvo <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>indique <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>contrario, <span class=\"_ _11\"></span>siendo<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>moneda <span class=\"_ _2\"></span>funcional <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> presentaci\u00f3n de la Soci<span class=\"_ _1\"></span>edad dominante<span class=\"_ _1\"></span>.  b)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Transacciones y saldo<span class=\"_ _1\"></span>s </span> <span class=\"_ _1d\"> </span>Las <span class=\"_ _6\"></span>transacciones <span class=\"_ _6\"></span>en <span class=\"_ _1\"></span>moneda <span class=\"_ _6\"></span>extranjera <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>convierten <span class=\"_ _6\"></span>a l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>moneda <span class=\"_ _1\"></span>funcional<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>utilizando los <span class=\"_ _e\"> </span>tipos  de<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>cambio <span class=\"_ _e\"> </span>vigentes <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>las  fe<span class=\"_ _1\"></span>chas <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>transacciones. <span class=\"_ _e\"> </span>Las <span class=\"_ _e\"> </span>p\u00e9rdidas <span class=\"_ _e\"> </span>y ganancias en moneda extranjera que r<span class=\"_ _0\"></span>esultan de la liquidaci<span class=\"_ _1\"></span>\u00f3n de <span class=\"_ _0\"></span>estas transacciones y <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>conversi\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>tipos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cambio de <span class=\"_ _7\"></span>cierre de <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>activos y <span class=\"_ _7\"></span>pasivos m<span class=\"_ _0\"></span>onetarios<span class=\"_ _6\"></span> denominados en moned<span class=\"_ _1\"></span>a extranjera se reconocen en la cuenta de resultados, excepto<span class=\"_ _1\"></span> si  se  difieren  en  otro  resultado  global  como  las  coberturas<span class=\"_ _1\"></span>  de  flujos  de  efectivo <span class=\"_ _1d\"> </span>Las <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>gananci<span class=\"_ _1\"></span>as <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>diferencias <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>cambio <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>elativas <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>recu<span class=\"_ _1\"></span>rsos <span class=\"_ _11\"></span>ajenos <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>a<span class=\"_ _1\"></span> efectivo <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>equivalente<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>al <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>presentan <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>resultados <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>l\u00ednea de \u201cingresos fina<span class=\"_ _1\"></span>ncieros\u201d o \u201ccostes <span class=\"_ _1\"></span>financieros\u201d. <span class=\"ff4\"> </span> <span class=\"_ _1d\"> </span>c) <span class=\"_ _4\"> </span>Entidades del <span class=\"_ _1\"></span>Grupo  <span class=\"_ _1d\"> </span>Los <span class=\"_ _7\"></span>resultados <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>situaci\u00f3n <span class=\"_ _7\"></span>financiera <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>todas <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>entidades <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>(ninguna <span class=\"_ _7\"></span>de las <span class=\"_ _6\"></span>cuales tiene <span class=\"_ _6\"></span>la <span class=\"_ _1\"></span>moneda <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>una <span class=\"_ _6\"></span>econom\u00eda hi<span class=\"_ _1\"></span>perinflacion<span class=\"_ _1\"></span>aria) <span class=\"_ _1\"></span>que <span class=\"_ _6\"></span>tienen <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>moneda funcional <span class=\"_ _e\"> </span>diferente  de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>moneda  de <span class=\"_ _e\"> </span>presentaci\u00f3n<span class=\"_ _1\"></span>  se <span class=\"_ _e\"> </span>convierten  a<span class=\"_ _1\"></span>  l<span class=\"_ _1\"></span>a  moneda <span class=\"_ _e\"> </span>de presentaci\u00f3n como<span class=\"_ _1\"></span> sigue: \u2022<span class=\"ff4\"> <span class=\"_ _22\"> </span>Los <span class=\"_ _d\"> </span>activos <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>pasivos <span class=\"_ _d\"> </span>de <span class=\"_ _5\"> </span>cada <span class=\"_ _d\"> </span>estado <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>situaci\u00f3n <span class=\"_ _d\"> </span>financiera <span class=\"_ _d\"> </span>presentado, <span class=\"_ _d\"> </span>se<span class=\"_ _1\"></span> </span>convierten al tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio de cierre en <span class=\"_ _0\"></span>la f<span class=\"_ _0\"></span>ech<span class=\"_ _1\"></span>a del <span class=\"_ _0\"></span>estado de <span class=\"_ _0\"></span>situaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>financiera<span class=\"_ _1\"></span> y los fondos propi<span class=\"_ _1\"></span>os al coste his<span class=\"_ _1\"></span>t\u00f3rico; \u2022<span class=\"ff4\"> <span class=\"_ _22\"> </span>Los <span class=\"_ _11\"></span>ingresos <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>gas<span class=\"_ _1\"></span>tos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>cada <span class=\"_ _11\"></span>cuenta <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>resultados <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>convierten <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _11\"></span>tipos <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> </span>cambio <span class=\"_ _9\"> </span>medios <span class=\"_ _13\"> </span>del <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>a <span class=\"_ _9\"> </span>menos <span class=\"_ _13\"> </span>que <span class=\"_ _9\"> </span>esta <span class=\"_ _9\"> </span>media <span class=\"_ _13\"> </span>no <span class=\"_ _9\"> </span>sea <span class=\"_ _13\"> </span>una <span class=\"_ _9\"> </span>aproximaci\u00f3n razonable <span class=\"_ _a\"></span>del <span class=\"_ _6\"></span>efecto <span class=\"_ _a\"></span>acumulativo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>ipos <span class=\"_ _a\"></span>existentes <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _a\"></span>fechas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>ransa<span class=\"_ _1\"></span>cci\u00f3n, en cuyo<span class=\"_ _1\"></span> caso <span class=\"_ _1\"></span>los ingreso<span class=\"_ _1\"></span>s y <span class=\"_ _1\"></span>gastos se<span class=\"_ _1\"></span> convier<span class=\"_ _1\"></span>ten <span class=\"_ _1\"></span>en la <span class=\"_ _1\"></span>fecha de<span class=\"_ _1\"></span> las <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ransa<span class=\"_ _1\"></span>cciones; y \u2022<span class=\"ff4\"> <span class=\"_ _22\"> </span>Todas las diferenci<span class=\"_ _1\"></span>as de cambio re<span class=\"_ _1\"></span>sultantes se<span class=\"_ _1\"></span> reconocen en resultados.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-516": {
   "value": "2.6 <span class=\"_ _12\"> </span>Inmovilizado mate<span class=\"_ _1\"></span>rial Los elementos<span class=\"_ _1\"></span> del inmov<span class=\"_ _1\"></span>ilizado mate<span class=\"_ _1\"></span>rial se recon<span class=\"_ _1\"></span>ocen por su p<span class=\"_ _1\"></span>recio de ad<span class=\"_ _1\"></span>quisici\u00f3n menos<span class=\"_ _1\"></span> la amortizaci\u00f3n <span class=\"_ _0\"></span>acumulada <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>acumulado<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _7\"></span>reconocidas.<span class=\"_ _1\"></span> El coste del inmovi<span class=\"_ _1\"></span>lizado material<span class=\"_ _1\"></span> incluye los gast<span class=\"_ _1\"></span>os directamente a<span class=\"_ _1\"></span>tribuibles a la adquisici\u00f3n de los elementos.<span class=\"_ _1\"></span>  Los <span class=\"_ _9\"> </span>trabajos <span class=\"_ _8\"></span>realizados <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>inmovilizado <span class=\"_ _9\"></span>material <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>reflejan <span class=\"_ _8\"></span>al <span class=\"_ _9\"> </span>coste <span class=\"_ _9\"> </span>acumulado <span class=\"_ _9\"></span>que resulta <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>a\u00f1adir <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>externos <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>internos, <span class=\"_ _0\"></span>determinados <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>funci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>los consumos <span class=\"_ _0\"></span>propios <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>materiales <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>almac\u00e9n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>producci\u00f3n, <span class=\"_ _0\"></span>aplic<span class=\"_ _0\"></span>ados <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>la base <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>tasas <span class=\"_ _6\"></span>horarias <span class=\"_ _a\"></span>iguales <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _a\"></span>usadas <span class=\"_ _6\"></span>para <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>valoraci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>proyectos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>fabricaci\u00f3n. Los <span class=\"_ _23\"> </span>costes <span class=\"_ _23\"> </span>posteriore<span class=\"_ _1\"></span>s <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>ampli<span class=\"_ _1\"></span>aci\u00f3n, <span class=\"_ _23\"> </span>modernizaci\u00f3n<span class=\"_ _1\"></span>, <span class=\"_ _23\"> </span>mejora <span class=\"_ _23\"> </span>o <span class=\"_ _22\"> </span>de <span class=\"_ _23\"> </span>reparaci\u00f3n <span class=\"_ _23\"> </span>y mantenimiento se <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe en <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se reconocen <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>activo separado, <span class=\"_ _f\"> </span>seg\u00fan <span class=\"_ _e\"> </span>corresponda, <span class=\"_ _f\"> </span>s\u00f3lo <span class=\"_ _e\"> </span>cuando <span class=\"_ _f\"> </span>es <span class=\"_ _e\"> </span>probable <span class=\"_ _e\"> </span>que <span class=\"_ _f\"> </span>los <span class=\"_ _e\"> </span>beneficios <span class=\"_ _f\"> </span>econ\u00f3micos futuros <span class=\"_ _2\"></span>asociados <span class=\"_ _2\"></span>con <span class=\"_ _11\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _11\"></span>elementos<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>vayan <span class=\"_ _11\"></span>a <span class=\"_ _2\"></span>fluir <span class=\"_ _2\"></span>al <span class=\"_ _11\"></span>Grupo <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>coste <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>elemento <span class=\"_ _11\"></span>pueda<span class=\"_ _6\"></span> determinarse<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>forma <span class=\"_ _13\"> </span>fiable. <span class=\"_ _e\"> </span>El <span class=\"_ _f\"> </span>importe <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>libros <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>parte <span class=\"_ _f\"> </span>sustituida <span class=\"_ _f\"> </span>se <span class=\"_ _f\"> </span>da <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>baja contablemente.<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>El <span class=\"_ _d\"> </span>resto  de <span class=\"_ _d\"> </span>reparaciones <span class=\"_ _d\"> </span>y  m<span class=\"_ _0\"></span>antenimi<span class=\"_ _1\"></span>ento  se <span class=\"_ _5\"> </span>cargan  en <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>cuenta  de resultados duran<span class=\"_ _1\"></span>te el ejercici<span class=\"_ _1\"></span>o financiero en que<span class=\"_ _1\"></span> se incurre en ell<span class=\"_ _1\"></span>os.<span class=\"ff3\"> </span>Los <span class=\"_ _0\"></span>terrenos <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>amortizan. La <span class=\"_ _0\"></span>amortizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>otros <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>calcula <span class=\"_ _0\"></span>sistem\u00e1tica<span class=\"_ _1\"></span>mente usando <span class=\"_ _0\"></span>el m<span class=\"_ _0\"></span>\u00e9todo<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>lineal para <span class=\"_ _7\"></span>asignar<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>sus <span class=\"_ _0\"></span>costes hasta <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe de <span class=\"_ _0\"></span>sus <span class=\"_ _0\"></span>valores <span class=\"_ _0\"></span>residuales,<span class=\"_ _1\"></span> durante sus vidas \u00fatiles estimadas<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span>Cada parte de un elemento de inmovilizado material que<span class=\"_ _1\"></span> tenga <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>coste <span class=\"_ _11\"></span>significativo <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>relaci\u00f3n <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>cost<span class=\"_ _1\"></span>e <span class=\"_ _11\"></span>total <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>elemento <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>amortiza <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>forma independien<span class=\"_ _1\"></span>te. Las vidas \u00fatiles es<span class=\"_ _1\"></span>timadas son:<table class=\"s w1ff he3\" id=\"_2c4e2fd9-697b-47d9-b90c-8df9e3b02c2d\"><tr><td></td><td class=\"c x243 yb5c w5a h5b\"><div class=\"t m0 x65 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">A\u00f1os<span class=\"ff4\"> </span></div></td><td></td><td class=\"c x244 yb5c w5a h5b\"><div class=\"t m0 x46 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">%<span class=\"ff4\"> </span></div></td></tr><tr><td class=\"c x225 yb5d w59 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls10 ws0\">   <span class=\"ls0\">Construcciones </span></div></td><td class=\"c x243 yb5d w5a h5b\"><div class=\"t m0 x17 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">50 <span class=\"ls0\">- </span>33<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x244 yb5d w5a h5b\"><div class=\"t m0 x49 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2 <span class=\"ls0\">- 3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yb5e w59 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls10 ws0\">   <span class=\"ls0\">Maquinaria </span></div></td><td class=\"c x243 yb5e w5a h5b\"><div class=\"t m0 x58 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">8 </div></td><td></td><td class=\"c x244 yb5e w5a h5b\"><div class=\"t m0 x49 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">12,5 </div></td></tr><tr><td class=\"c x225 yb5f w59 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls10 ws0\">   <span class=\"ls0\">Otras instalaciones, Utillaje y Mobiliario </span></div></td><td class=\"c x243 yb5f w5a h5a\"><div class=\"t m0 x2f hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">3 <span class=\"ls0\">- </span>14<span class=\"ls0\"> </span></div></td><td class=\"c x245 yb61 w200 he4\"><div class=\"t m0 x231 hb yb60 ff4 fs5 fc0 sc0 ls0 ws0\">33,3 -<span class=\"_ _39\"> </span></div></td><td class=\"c x246 yb61 w201 he4\"><div class=\"t m0 x231 hb yb60 ff4 fs5 fc0 sc0 ls0 ws0\">7,14</div></td></tr><tr><td class=\"c x225 yb62 w59 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls10 ws0\">   <span class=\"ls0\">Otro inmovilizado material </span></div></td><td class=\"c x243 yb62 w5a h5b\"><div class=\"t m0 x2f hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">4 <span class=\"ls0\">- </span>12<span class=\"ls0\"> </span></div></td><td class=\"c x244 yb62 w5a h5b\" colspan=\"2\"><div class=\"t m0 x1a hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">25 <span class=\"ls0\">- 8,3</span><span class=\"ls0\"> </span></div></td></tr></table>El valor residual y <span class=\"_ _0\"></span>la vida \u00fatil <span class=\"_ _0\"></span>de los activos <span class=\"_ _0\"></span>se revisan, y <span class=\"_ _0\"></span>ajustan si es <span class=\"_ _0\"></span>nec<span class=\"_ _1\"></span>esario, en <span class=\"_ _0\"></span>la fecha de cada estado<span class=\"_ _1\"></span> de situaci<span class=\"_ _1\"></span>\u00f3n financiera. Cuando <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>importe<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>libros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>activo <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>superior <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>estimado, <span class=\"_ _0\"></span>su importe en libros<span class=\"_ _1\"></span> se reduce de <span class=\"_ _1\"></span>forma inmediata<span class=\"_ _1\"></span> hasta su impo<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>te recupera<span class=\"_ _1\"></span>ble. Las <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>ganancias <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>inmovil<span class=\"_ _1\"></span>izado <span class=\"_ _0\"></span>material <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>calculan <span class=\"_ _0\"></span>comparando <span class=\"_ _0\"></span>los ingresos ob<span class=\"_ _1\"></span>tenidos con <span class=\"_ _1\"></span>el i<span class=\"_ _1\"></span>mporte en l<span class=\"_ _1\"></span>ibros y <span class=\"_ _6\"></span>se reconocen en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cuenta de <span class=\"_ _6\"></span>resultados dentro<span class=\"_ _6\"></span> del ep\u00edgrafe Result<span class=\"_ _1\"></span>ado de enajenaciones<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>del inmovi<span class=\"_ _1\"></span>lizado.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "Los <span class=\"_ _23\"> </span>costes <span class=\"_ _23\"> </span>posteriore<span class=\"_ _1\"></span>s <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>ampli<span class=\"_ _1\"></span>aci\u00f3n, <span class=\"_ _23\"> </span>modernizaci\u00f3n<span class=\"_ _1\"></span>, <span class=\"_ _23\"> </span>mejora <span class=\"_ _23\"> </span>o <span class=\"_ _22\"> </span>de <span class=\"_ _23\"> </span>reparaci\u00f3n <span class=\"_ _23\"> </span>y mantenimiento se <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe en <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se reconocen <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>activo separado, <span class=\"_ _f\"> </span>seg\u00fan <span class=\"_ _e\"> </span>corresponda, <span class=\"_ _f\"> </span>s\u00f3lo <span class=\"_ _e\"> </span>cuando <span class=\"_ _f\"> </span>es <span class=\"_ _e\"> </span>probable <span class=\"_ _e\"> </span>que <span class=\"_ _f\"> </span>los <span class=\"_ _e\"> </span>beneficios <span class=\"_ _f\"> </span>econ\u00f3micos futuros <span class=\"_ _2\"></span>asociados <span class=\"_ _2\"></span>con <span class=\"_ _11\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _11\"></span>elementos<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>vayan <span class=\"_ _11\"></span>a <span class=\"_ _2\"></span>fluir <span class=\"_ _2\"></span>al <span class=\"_ _11\"></span>Grupo <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>coste <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>elemento <span class=\"_ _11\"></span>pueda<span class=\"_ _6\"></span> determinarse<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>forma <span class=\"_ _13\"> </span>fiable. <span class=\"_ _e\"> </span>El <span class=\"_ _f\"> </span>importe <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>libros <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>parte <span class=\"_ _f\"> </span>sustituida <span class=\"_ _f\"> </span>se <span class=\"_ _f\"> </span>da <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>baja contablemente.<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>El <span class=\"_ _d\"> </span>resto  de <span class=\"_ _d\"> </span>reparaciones <span class=\"_ _d\"> </span>y  m<span class=\"_ _0\"></span>antenimi<span class=\"_ _1\"></span>ento  se <span class=\"_ _5\"> </span>cargan  en <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>cuenta  de resultados duran<span class=\"_ _1\"></span>te el ejercici<span class=\"_ _1\"></span>o financiero en que<span class=\"_ _1\"></span> se incurre en ell<span class=\"_ _1\"></span>os.<span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-517": {
   "value": "Derechos de uso<span class=\"_ _1\"></span> Como consecuenci<span class=\"_ _1\"></span>a de la aplicaci<span class=\"_ _1\"></span>\u00f3n de la NIIF 16 el Grupo <span class=\"_ _1\"></span>registra para l<span class=\"_ _1\"></span>os arrendamientos<span class=\"_ _1\"></span> que <span class=\"_ _6\"></span>cumplen <span class=\"_ _a\"></span>los <span class=\"_ _6\"></span>criterios <span class=\"_ _a\"></span>definidos <span class=\"_ _6\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>citada <span class=\"_ _6\"></span>norma <span class=\"_ _a\"></span>un <span class=\"_ _6\"></span>activo <span class=\"_ _a\"></span>por <span class=\"_ _6\"></span>derecho <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>uso <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>pasivo<span class=\"_ _1\"></span> por el arrendami<span class=\"_ _1\"></span>ento correspondi<span class=\"_ _1\"></span>ente. Bajo <span class=\"_ _7\"></span>esta <span class=\"_ _7\"></span>norma, <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>arrendatarios<span class=\"_ _6\"></span> <span class=\"_ _2\"></span>reconocen <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>activo <span class=\"_ _0\"></span>por <span class=\"_ _2\"></span>derecho<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>uso <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>pasivo<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>por arrendamiento  co<span class=\"_ _1\"></span>rrespo<span class=\"_ _1\"></span>ndiente.  El  de<span class=\"_ _1\"></span>recho  de<span class=\"_ _1\"></span>  uso  se <span class=\"_ _e\"> </span>depreciar\u00e1  en  funci<span class=\"_ _1\"></span>\u00f3n  del  pl<span class=\"_ _1\"></span>azo contractual o <span class=\"_ _0\"></span>en algunos <span class=\"_ _0\"></span>casos, en <span class=\"_ _0\"></span>su vida <span class=\"_ _0\"></span>\u00fatil econ\u00f3mica. <span class=\"_ _0\"></span>Por <span class=\"_ _0\"></span>su parte, el <span class=\"_ _0\"></span>pasivo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>financiero se <span class=\"_ _f\"> </span>mide <span class=\"_ _e\"> </span>en <span class=\"_ _f\"> </span>su <span class=\"_ _e\"> </span>reconoc<span class=\"_ _1\"></span>imiento <span class=\"_ _f\"> </span>inicial <span class=\"_ _f\"> </span>descontando <span class=\"_ _f\"> </span>a <span class=\"_ _e\"> </span>valor <span class=\"_ _f\"> </span>presente <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>pagos <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>renta m\u00ednimos <span class=\"_ _0\"></span>futuros de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>plazo, <span class=\"_ _0\"></span>utilizando <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>tasa <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>descuento<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>represente <span class=\"_ _0\"></span>el tipo <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>inter\u00e9s <span class=\"_ _0\"></span>impl\u00edcito <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>arrendamiento,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>o <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>\u00e9ste <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>pudiera <span class=\"_ _7\"></span>ser <span class=\"_ _7\"></span>determinado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>manera fiable, <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>inter\u00e9s <span class=\"_ _0\"></span>incremental <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>endeudamiento<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>arrendatario.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Posteriormente, <span class=\"_ _7\"></span>el pasivo devengar\u00e1<span class=\"_ _1\"></span> intereses hasta su<span class=\"_ _1\"></span> vencimient<span class=\"_ _1\"></span>o.  El <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>aplica <span class=\"_ _7\"></span>exenciones <span class=\"_ _7\"></span>para<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>r<span class=\"_ _0\"></span>econocer<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>pasivo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>m\u00e9todo descrito, para <span class=\"_ _0\"></span>los contratos de <span class=\"_ _0\"></span>arrendamiento<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>con un <span class=\"_ _0\"></span>plazo menor <span class=\"_ _0\"></span>a 12 <span class=\"_ _0\"></span>meses (siempre que no <span class=\"_ _7\"></span>contengan <span class=\"_ _7\"></span>opciones <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>compra<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>ni <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>r<span class=\"_ _0\"></span>enova<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>plazo) <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>aquellos <span class=\"_ _0\"></span>contratos <span class=\"_ _2\"></span>en los <span class=\"_ _f\"> </span>que <span class=\"_ _f\"> </span>la <span class=\"_ _13\"> </span>adquisici\u00f3n <span class=\"_ _13\"> </span>de <span class=\"_ _f\"> </span>un <span class=\"_ _f\"> </span>activo <span class=\"_ _f\"> </span>individual <span class=\"_ _13\"> </span>del <span class=\"_ _f\"> </span>contrato <span class=\"_ _f\"> </span>fuese <span class=\"_ _13\"> </span>menor<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>5 <span class=\"_ _f\"> </span>mil <span class=\"_ _f\"> </span>d\u00f3lares<span class=\"_ _1\"></span> estadounidenses. Por <span class=\"_ _0\"></span>lo tanto, <span class=\"_ _7\"></span>los pagos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>dichos <span class=\"_ _0\"></span>arrenda<span class=\"_ _1\"></span>mientos siguen <span class=\"_ _0\"></span>reconoci\u00e9ndose<span class=\"_ _1\"></span> como gastos dent<span class=\"_ _1\"></span>ro del resul<span class=\"_ _1\"></span>tado de explotaci\u00f3n <span class=\"_ _1\"></span>consolidado. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-518": {
   "value": "2.7     Activos intangi<span class=\"_ _1\"></span>bles Los activo<span class=\"_ _1\"></span>s in<span class=\"_ _1\"></span>tangibles <span class=\"_ _6\"></span>se reconocen <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>adquisici\u00f3n <span class=\"_ _6\"></span>o de <span class=\"_ _1\"></span>producci\u00f3n, <span class=\"_ _1\"></span>cuando <span class=\"_ _1\"></span>se<span class=\"_ _6\"></span> desarrollan <span class=\"_ _7\"></span>internamente<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>menos <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>amortizaci\u00f3n <span class=\"_ _0\"></span>acumulada <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _7\"></span>acumulado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las p\u00e9rdidas por dete<span class=\"_ _1\"></span>rioro.  <span class=\"_ _1d\"> </span><span class=\"ls7\">a)</span> <span class=\"_ _1c\"> </span>Aplicacion<span class=\"_ _1\"></span>es inform\u00e1ticas  <span class=\"_ _1d\"> </span>Las <span class=\"_ _e\"> </span>licencias <span class=\"_ _f\"> </span>para <span class=\"_ _e\"> </span>prog<span class=\"_ _1\"></span>ramas <span class=\"_ _e\"> </span>inform\u00e1<span class=\"_ _1\"></span>ticos <span class=\"_ _e\"> </span>adquirida<span class=\"_ _1\"></span>s <span class=\"_ _e\"> </span>a <span class=\"_ _f\"> </span>t<span class=\"_ _0\"></span>erceros <span class=\"_ _f\"> </span>se <span class=\"_ _e\"> </span>capitali<span class=\"_ _1\"></span>zan <span class=\"_ _e\"> </span>en funci\u00f3n <span class=\"_ _6\"></span>de l<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>costes <span class=\"_ _6\"></span>incurridos <span class=\"_ _1\"></span>para <span class=\"_ _6\"></span>su <span class=\"_ _1\"></span>adquisici<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _6\"></span>para <span class=\"_ _1\"></span>poner<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _6\"></span>condiciones <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>uso<span class=\"_ _1\"></span> el  programa  espe<span class=\"_ _1\"></span>c\u00edfico  y <span class=\"_ _e\"> </span>se  valoran  a  su  coste  de<span class=\"_ _1\"></span>  adquisici<span class=\"_ _1\"></span>\u00f3n.  Estos  costes <span class=\"_ _e\"> </span>se amortizan durante<span class=\"_ _1\"></span> sus vidas \u00fatiles es<span class=\"_ _1\"></span>timadas de<span class=\"_ _1\"></span> cuatro a\u00f1os.<span class=\"_ _39\"> </span>b)      Gastos de de<span class=\"_ _1\"></span>sarrollo  <span class=\"_ _1d\"> </span>Los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>desar<span class=\"_ _1\"></span>rollo <span class=\"_ _2\"></span>directamente<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>at<span class=\"_ _1\"></span>ribuibles <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>dise\u00f1o <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>realizaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>proyecto relacionados <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>tecnolog\u00edas <span class=\"_ _11\"></span>aplicadas <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>\u00e1mbito <span class=\"_ _11\"></span>ferroviario <span class=\"_ _11\"></span>que <span class=\"_ _8\"></span>sean <span class=\"_ _11\"></span>identificables, \u00fanicos <span class=\"_ _9\"> </span>y <span class=\"_ _13\"> </span>susceptibles <span class=\"_ _13\"> </span>de <span class=\"_ _9\"> </span>ser <span class=\"_ _13\"> </span>controlados <span class=\"_ _9\"> </span>por <span class=\"_ _13\"> </span>el <span class=\"_ _9\"> </span>Grupo <span class=\"_ _13\"> </span>se <span class=\"_ _9\"> </span>r<span class=\"_ _0\"></span>econocen <span class=\"_ _9\"></span>como <span class=\"_ _9\"> </span>activos intangibles, cuando<span class=\"_ _1\"></span> se cumplen las sigui<span class=\"_ _1\"></span>entes condi<span class=\"_ _1\"></span>ciones:  <span class=\"_ _b\"> </span> <span class=\"_ _1d\"> </span><span class=\"ls11\">i)</span> <span class=\"_ _1f\"> </span>T\u00e9cnicamente, <span class=\"_ _8\"></span>es <span class=\"_ _11\"></span>posible <span class=\"_ _11\"></span>completar <span class=\"_ _11\"></span>la <span class=\"_ _8\"></span>producci\u00f3n <span class=\"_ _11\"></span>del <span class=\"_ _8\"></span>activo <span class=\"_ _11\"></span>intangible <span class=\"_ _11\"></span>de forma que pueda e<span class=\"_ _1\"></span>star dispo<span class=\"_ _1\"></span>nible para su utili<span class=\"_ _1\"></span>zaci\u00f3n o su venta;  <span class=\"_ _b\"> </span> <span class=\"_ _1d\"> </span><span class=\"ls11\">ii)</span> <span class=\"_ _12\"> </span>La <span class=\"_ _7\"></span>direcci\u00f3n <span class=\"_ _2\"></span>tiene <span class=\"_ _2\"></span>intenci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>completar <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>activo <span class=\"_ _7\"></span>intangible, <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>usarlo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>o venderlo;   <span class=\"_ _b\"> </span> <span class=\"_ _1d\"> </span><span class=\"ls11\">iii)</span> <span class=\"_ _20\"> </span>La entidad <span class=\"_ _1\"></span>tiene capacid<span class=\"_ _1\"></span>ad para utilizar o<span class=\"_ _1\"></span> vender el activo intangi<span class=\"_ _1\"></span>ble;  <span class=\"_ _b\"> </span> <span class=\"_ _1d\"> </span>iv) <span class=\"_ _23\"> </span>Se <span class=\"_ _13\"> </span>puede <span class=\"_ _9\"> </span>demostrar <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>forma <span class=\"_ _13\"> </span>en <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>el <span class=\"_ _13\"> </span>activo <span class=\"_ _9\"> </span>intangible <span class=\"_ _9\"> </span>vaya <span class=\"_ _13\"> </span>a <span class=\"_ _9\"> </span>generar probables beneficios<span class=\"_ _1\"></span> econ\u00f3micos en<span class=\"_ _1\"></span> el futuro;<span class=\"_ _1\"></span>   <span class=\"_ _b\"> </span> <span class=\"_ _1d\"> </span>v) <span class=\"_ _c\"> </span>E<span class=\"_ _1\"></span>xiste <span class=\"_ _11\"></span>disponibili<span class=\"_ _1\"></span>dad <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>adecuados <span class=\"_ _11\"></span>recursos<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>t\u00e9cnicos, <span class=\"_ _11\"></span>financiero<span class=\"_ _1\"></span>s <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>de otro <span class=\"_ _e\"> </span>tipo,  pa<span class=\"_ _1\"></span>ra <span class=\"_ _e\"> </span>completar <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>desarrollo <span class=\"_ _e\"> </span>y  pa<span class=\"_ _1\"></span>ra <span class=\"_ _e\"> </span>utilizar <span class=\"_ _e\"> </span>o  vende<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>el  ac<span class=\"_ _1\"></span>tivo intangible; y  <span class=\"_ _b\"> </span> <span class=\"_ _1d\"> </span>vi) <span class=\"_ _23\"> </span>El <span class=\"_ _13\"> </span>desembolso <span class=\"_ _13\"> </span>atribuible <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span>activo <span class=\"_ _f\"> </span>intangible<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>durante <span class=\"_ _13\"> </span>su <span class=\"_ _13\"> </span>desarrollo <span class=\"_ _f\"> </span>puede valorarse de for<span class=\"_ _1\"></span>ma fiable.  <span class=\"_ _1d\"> </span>Los gast<span class=\"_ _0\"></span>os de <span class=\"_ _0\"></span>desarrollo reconocidos <span class=\"_ _0\"></span>como un <span class=\"_ _0\"></span>activo intangible <span class=\"_ _0\"></span>se r<span class=\"_ _0\"></span>efleja<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>al coste <span class=\"_ _0\"></span>de adquisici\u00f3n<span class=\"_ _1\"></span> acumulado que resulta de a\u00f1adir a los <span class=\"_ _0\"></span>costes<span class=\"_ _1\"></span> externos los costes internos, determinados <span class=\"_ _8\"></span>en <span class=\"_ _9\"> </span>f<span class=\"_ _0\"></span>unci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>los <span class=\"_ _9\"></span>consumos <span class=\"_ _8\"></span>propios <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>m<span class=\"_ _0\"></span>ateriales <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>almac\u00e9n <span class=\"_ _9\"></span>y <span class=\"_ _9\"> </span>los costes <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>producci\u00f3n, <span class=\"_ _0\"></span>aplicados <span class=\"_ _0\"></span>sobre <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>base <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>tasas <span class=\"_ _0\"></span>horarias <span class=\"_ _7\"></span>iguales <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>usadas para la valoraci\u00f3n<span class=\"_ _1\"></span> de los proyecto<span class=\"_ _1\"></span>s de fabricaci<span class=\"_ _1\"></span>\u00f3n. Los  cos<span class=\"_ _1\"></span>tes <span class=\"_ _e\"> </span>que  no <span class=\"_ _e\"> </span>cumplan <span class=\"_ _e\"> </span>estos <span class=\"_ _e\"> </span>criterios  s<span class=\"_ _1\"></span>e  recono<span class=\"_ _1\"></span>cer\u00e1n <span class=\"_ _e\"> </span>como  u<span class=\"_ _1\"></span>n  gasto<span class=\"_ _1\"></span>  en<span class=\"_ _6\"></span>  el momento <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>incurran. <span class=\"_ _16\"> </span>Los <span class=\"_ _16\"> </span>desembolsos <span class=\"_ _16\"> </span>sobre <span class=\"_ _17\"> </span>un <span class=\"_ _10\"> </span>activo <span class=\"_ _17\"> </span>intangible reconocidos <span class=\"_ _0\"></span>inicialmente <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>gastos <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>reconocer\u00e1n <span class=\"_ _7\"></span>posteriorment<span class=\"_ _1\"></span>e como activos<span class=\"_ _1\"></span> intangibles. Los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>de <span class=\"_ _9\"></span>desarrollo <span class=\"_ _11\"></span>reconocidos <span class=\"_ _8\"></span>como <span class=\"_ _9\"></span>acti<span class=\"_ _1\"></span>vos <span class=\"_ _8\"></span>se <span class=\"_ _9\"></span>amortizan <span class=\"_ _8\"></span>durante <span class=\"_ _11\"></span>sus <span class=\"_ _9\"> </span>vidas \u00fatiles estimadas que<span class=\"_ _1\"></span> no superan los<span class=\"_ _1\"></span> cinco a\u00f1os. La <span class=\"_ _a\"></span>amortizaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _6\"></span>costes <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>desarrollo <span class=\"_ _a\"></span>reconocidos <span class=\"_ _a\"></span>como <span class=\"_ _6\"></span>activos <span class=\"_ _a\"></span>comienza <span class=\"_ _a\"></span>cuando el <span class=\"_ _11\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _11\"></span>empieza <span class=\"_ _11\"></span>a <span class=\"_ _8\"></span>aplicar <span class=\"_ _8\"></span>la <span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>ecnolog\u00eda <span class=\"_ _11\"></span>desarroll<span class=\"_ _1\"></span>ada <span class=\"_ _11\"></span>en <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>proyectos <span class=\"_ _11\"></span>f<span class=\"_ _0\"></span>irmados <span class=\"_ _11\"></span>en cartera <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>bien <span class=\"_ _7\"></span>cuando <span class=\"_ _0\"></span>finaliza <span class=\"_ _7\"></span>definitivamente<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>desarrollo <span class=\"_ _0\"></span>reconocido <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>activo, <span class=\"_ _0\"></span>lo que ocurra antes<span class=\"_ _1\"></span>. c)  <span class=\"_ _24\"> </span>Propiedad industrial<span class=\"_ _1\"></span> La <span class=\"_ _6\"></span>propiedad <span class=\"_ _a\"></span>industrial <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>valora <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>amor<span class=\"_ _1\"></span>tizaci\u00f3n <span class=\"_ _6\"></span>acumulad<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>correccione<span class=\"_ _1\"></span>s por <span class=\"_ _8\"></span>deterioro <span class=\"_ _11\"></span>del <span class=\"_ _8\"></span>valor <span class=\"_ _11\"></span>reconocidas. <span class=\"_ _11\"></span>La <span class=\"_ _8\"></span>amortizaci\u00f3n <span class=\"_ _11\"></span>se <span class=\"_ _8\"></span>calcula <span class=\"_ _11\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _11\"></span>lineal durante su vida<span class=\"_ _1\"></span> \u00fatil estimada.<div class=\"c w41 h3e gs26\"><div class=\"t m0 x81 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">d)      Activos i<span class=\"_ _1\"></span>ntangibles adqu<span class=\"_ _1\"></span>iridos en una combi<span class=\"_ _1\"></span>naci\u00f3n de negocios<span class=\"_ _6\"></span>:<span class=\"_ _0\"></span> </div></div><div class=\"c w41 h3e gs26\"><div class=\"t m0 x81 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _1\"></span>activos <span class=\"_ _6\"></span>intangibles <span class=\"_ _6\"></span>adquiridos <span class=\"_ _6\"></span>en una<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>combinaci\u00f3n <span class=\"_ _6\"></span>de negocios<span class=\"_ _6\"></span> y <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se recono<span class=\"_ _1\"></span>cen </div></div><div class=\"c w41 h3e gs26\"><div class=\"t m0 x81 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">separadamente<span class=\"_ _1\"></span> del fondo de<span class=\"_ _1\"></span> comercio<span class=\"_ _1\"></span> se regist<span class=\"_ _1\"></span>ran inici<span class=\"_ _1\"></span>almente a val<span class=\"_ _1\"></span>or razon<span class=\"_ _1\"></span>able en la </div></div><div class=\"c w41 h3e gs26\"><div class=\"t m0 x81 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">fecha de adquisici<span class=\"_ _1\"></span>\u00f3n y se amo<span class=\"_ _1\"></span>rtizan en base<span class=\"_ _1\"></span> a su vida \u00fatil. </div></div><div class=\"c w41 h3e gs26\"><div class=\"t m0 x81 ha y53 ff4 fs4 fc0 sc0 ls0 ws0\">Posteriormente<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>valora <span class=\"_ _2\"></span>a <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>menos <span class=\"_ _2\"></span>amorti<span class=\"_ _1\"></span>zaci\u00f3n <span class=\"_ _7\"></span>acumulada <span class=\"_ _2\"></span>y <span class=\"_ _7\"></span>correcciones <span class=\"_ _7\"></span>por </div></div><div class=\"c w41 h3e gs26\"><div class=\"t m0 x81 ha y19d ff4 fs4 fc0 sc0 ls0 ws0\">deterioro de valo<span class=\"_ _1\"></span>r reconoci<span class=\"_ _1\"></span>das, de la misma for<span class=\"_ _1\"></span>ma que se reali<span class=\"_ _1\"></span>za en el rest<span class=\"_ _1\"></span>o de activos </div></div><div class=\"c w41 h3e gs26\"><div class=\"t m0 x81 ha y19e ff4 fs4 fc0 sc0 ls0 ws0\">intangibles. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "b)      Gastos de de<span class=\"_ _1\"></span>sarrollo  <span class=\"_ _1d\"> </span>Los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>desar<span class=\"_ _1\"></span>rollo <span class=\"_ _2\"></span>directamente<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>at<span class=\"_ _1\"></span>ribuibles <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>dise\u00f1o <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>realizaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>proyecto relacionados <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>tecnolog\u00edas <span class=\"_ _11\"></span>aplicadas <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>\u00e1mbito <span class=\"_ _11\"></span>ferroviario <span class=\"_ _11\"></span>que <span class=\"_ _8\"></span>sean <span class=\"_ _11\"></span>identificables, \u00fanicos <span class=\"_ _9\"> </span>y <span class=\"_ _13\"> </span>susceptibles <span class=\"_ _13\"> </span>de <span class=\"_ _9\"> </span>ser <span class=\"_ _13\"> </span>controlados <span class=\"_ _9\"> </span>por <span class=\"_ _13\"> </span>el <span class=\"_ _9\"> </span>Grupo <span class=\"_ _13\"> </span>se <span class=\"_ _9\"> </span>r<span class=\"_ _0\"></span>econocen <span class=\"_ _9\"></span>como <span class=\"_ _9\"> </span>activos intangibles, cuando<span class=\"_ _1\"></span> se cumplen las sigui<span class=\"_ _1\"></span>entes condi<span class=\"_ _1\"></span>ciones:  <span class=\"_ _b\"> </span> <span class=\"_ _1d\"> </span><span class=\"ls11\">i)</span> <span class=\"_ _1f\"> </span>T\u00e9cnicamente, <span class=\"_ _8\"></span>es <span class=\"_ _11\"></span>posible <span class=\"_ _11\"></span>completar <span class=\"_ _11\"></span>la <span class=\"_ _8\"></span>producci\u00f3n <span class=\"_ _11\"></span>del <span class=\"_ _8\"></span>activo <span class=\"_ _11\"></span>intangible <span class=\"_ _11\"></span>de forma que pueda e<span class=\"_ _1\"></span>star dispo<span class=\"_ _1\"></span>nible para su utili<span class=\"_ _1\"></span>zaci\u00f3n o su venta;  <span class=\"_ _b\"> </span> <span class=\"_ _1d\"> </span><span class=\"ls11\">ii)</span> <span class=\"_ _12\"> </span>La <span class=\"_ _7\"></span>direcci\u00f3n <span class=\"_ _2\"></span>tiene <span class=\"_ _2\"></span>intenci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>completar <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>activo <span class=\"_ _7\"></span>intangible, <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>usarlo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>o venderlo;   <span class=\"_ _b\"> </span> <span class=\"_ _1d\"> </span><span class=\"ls11\">iii)</span> <span class=\"_ _20\"> </span>La entidad <span class=\"_ _1\"></span>tiene capacid<span class=\"_ _1\"></span>ad para utilizar o<span class=\"_ _1\"></span> vender el activo intangi<span class=\"_ _1\"></span>ble;  <span class=\"_ _b\"> </span> <span class=\"_ _1d\"> </span>iv) <span class=\"_ _23\"> </span>Se <span class=\"_ _13\"> </span>puede <span class=\"_ _9\"> </span>demostrar <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>forma <span class=\"_ _13\"> </span>en <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>el <span class=\"_ _13\"> </span>activo <span class=\"_ _9\"> </span>intangible <span class=\"_ _9\"> </span>vaya <span class=\"_ _13\"> </span>a <span class=\"_ _9\"> </span>generar probables beneficios<span class=\"_ _1\"></span> econ\u00f3micos en<span class=\"_ _1\"></span> el futuro;<span class=\"_ _1\"></span>   <span class=\"_ _b\"> </span> <span class=\"_ _1d\"> </span>v) <span class=\"_ _c\"> </span>E<span class=\"_ _1\"></span>xiste <span class=\"_ _11\"></span>disponibili<span class=\"_ _1\"></span>dad <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>adecuados <span class=\"_ _11\"></span>recursos<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>t\u00e9cnicos, <span class=\"_ _11\"></span>financiero<span class=\"_ _1\"></span>s <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>de otro <span class=\"_ _e\"> </span>tipo,  pa<span class=\"_ _1\"></span>ra <span class=\"_ _e\"> </span>completar <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>desarrollo <span class=\"_ _e\"> </span>y  pa<span class=\"_ _1\"></span>ra <span class=\"_ _e\"> </span>utilizar <span class=\"_ _e\"> </span>o  vende<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>el  ac<span class=\"_ _1\"></span>tivo intangible; y  <span class=\"_ _b\"> </span> <span class=\"_ _1d\"> </span>vi) <span class=\"_ _23\"> </span>El <span class=\"_ _13\"> </span>desembolso <span class=\"_ _13\"> </span>atribuible <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span>activo <span class=\"_ _f\"> </span>intangible<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>durante <span class=\"_ _13\"> </span>su <span class=\"_ _13\"> </span>desarrollo <span class=\"_ _f\"> </span>puede valorarse de for<span class=\"_ _1\"></span>ma fiable.  <span class=\"_ _1d\"> </span>Los gast<span class=\"_ _0\"></span>os de <span class=\"_ _0\"></span>desarrollo reconocidos <span class=\"_ _0\"></span>como un <span class=\"_ _0\"></span>activo intangible <span class=\"_ _0\"></span>se r<span class=\"_ _0\"></span>efleja<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>al coste <span class=\"_ _0\"></span>de adquisici\u00f3n<span class=\"_ _1\"></span> acumulado que resulta de a\u00f1adir a los <span class=\"_ _0\"></span>costes<span class=\"_ _1\"></span> externos los costes internos, determinados <span class=\"_ _8\"></span>en <span class=\"_ _9\"> </span>f<span class=\"_ _0\"></span>unci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>los <span class=\"_ _9\"></span>consumos <span class=\"_ _8\"></span>propios <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>m<span class=\"_ _0\"></span>ateriales <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>almac\u00e9n <span class=\"_ _9\"></span>y <span class=\"_ _9\"> </span>los costes <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>producci\u00f3n, <span class=\"_ _0\"></span>aplicados <span class=\"_ _0\"></span>sobre <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>base <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>tasas <span class=\"_ _0\"></span>horarias <span class=\"_ _7\"></span>iguales <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>usadas para la valoraci\u00f3n<span class=\"_ _1\"></span> de los proyecto<span class=\"_ _1\"></span>s de fabricaci<span class=\"_ _1\"></span>\u00f3n. Los  cos<span class=\"_ _1\"></span>tes <span class=\"_ _e\"> </span>que  no <span class=\"_ _e\"> </span>cumplan <span class=\"_ _e\"> </span>estos <span class=\"_ _e\"> </span>criterios  s<span class=\"_ _1\"></span>e  recono<span class=\"_ _1\"></span>cer\u00e1n <span class=\"_ _e\"> </span>como  u<span class=\"_ _1\"></span>n  gasto<span class=\"_ _1\"></span>  en<span class=\"_ _6\"></span>  el momento <span class=\"_ _16\"> </span>en <span class=\"_ _16\"> </span>el <span class=\"_ _16\"> </span>que <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>incurran. <span class=\"_ _16\"> </span>Los <span class=\"_ _16\"> </span>desembolsos <span class=\"_ _16\"> </span>sobre <span class=\"_ _17\"> </span>un <span class=\"_ _10\"> </span>activo <span class=\"_ _17\"> </span>intangible reconocidos <span class=\"_ _0\"></span>inicialmente <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>gastos <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>reconocer\u00e1n <span class=\"_ _7\"></span>posteriorment<span class=\"_ _1\"></span>e como activos<span class=\"_ _1\"></span> intangibles. Los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>de <span class=\"_ _9\"></span>desarrollo <span class=\"_ _11\"></span>reconocidos <span class=\"_ _8\"></span>como <span class=\"_ _9\"></span>acti<span class=\"_ _1\"></span>vos <span class=\"_ _8\"></span>se <span class=\"_ _9\"></span>amortizan <span class=\"_ _8\"></span>durante <span class=\"_ _11\"></span>sus <span class=\"_ _9\"> </span>vidas \u00fatiles estimadas que<span class=\"_ _1\"></span> no superan los<span class=\"_ _1\"></span> cinco a\u00f1os. La <span class=\"_ _a\"></span>amortizaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _6\"></span>costes <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>desarrollo <span class=\"_ _a\"></span>reconocidos <span class=\"_ _a\"></span>como <span class=\"_ _6\"></span>activos <span class=\"_ _a\"></span>comienza <span class=\"_ _a\"></span>cuando el <span class=\"_ _11\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _11\"></span>empieza <span class=\"_ _11\"></span>a <span class=\"_ _8\"></span>aplicar <span class=\"_ _8\"></span>la <span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>ecnolog\u00eda <span class=\"_ _11\"></span>desarroll<span class=\"_ _1\"></span>ada <span class=\"_ _11\"></span>en <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>proyectos <span class=\"_ _11\"></span>f<span class=\"_ _0\"></span>irmados <span class=\"_ _11\"></span>en cartera <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>bien <span class=\"_ _7\"></span>cuando <span class=\"_ _0\"></span>finaliza <span class=\"_ _7\"></span>definitivamente<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>desarrollo <span class=\"_ _0\"></span>reconocido <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>activo, <span class=\"_ _0\"></span>lo que ocurra antes<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-520": {
   "value": "<div class=\"c w41 h3e gs28\"><div class=\"t m0 x38 ha y335 ff4 fs4 fc0 sc0 ls0 ws0\">2.8    Fondo de co<span class=\"_ _1\"></span>mercio </div></div><div class=\"c w41 h3e gs28\"><div class=\"t m0 x38 ha y337 ff4 fs4 fc0 sc0 ls0 ws0\">El fondo de <span class=\"_ _0\"></span>comercio representa<span class=\"_ _1\"></span> el exceso <span class=\"_ _0\"></span>del coste de adquisici\u00f3n sobre el valor razonable </div></div><div class=\"c w41 h3e gs28\"><div class=\"t m0 x38 ha y338 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>participaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _7\"></span>neto<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>identificables <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>dependiente <span class=\"_ _0\"></span>adquirida </div></div><div class=\"c w41 h3e gs28\"><div class=\"t m0 x38 ha y339 ff4 fs4 fc0 sc0 ls0 ws0\">en la fecha de<span class=\"_ _1\"></span> adquisici\u00f3n.  </div></div><div class=\"c w41 h3e gs28\"><div class=\"t m0 x38 ha y33b ff4 fs4 fc0 sc0 ls0 ws0\">El fondo de comerci<span class=\"_ _1\"></span>o se somete<span class=\"_ _1\"></span> anualmente a un<span class=\"_ _1\"></span>a prueba para p\u00e9<span class=\"_ _1\"></span>rdidas por deterioro<span class=\"_ _1\"></span> de su </div></div><div class=\"c w41 h3e gs28\"><div class=\"t m0 x38 ha y33c ff4 fs4 fc0 sc0 ls0 ws0\">valor <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>valora <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>menos <span class=\"_ _7\"></span>las <span class=\"_ _11\"></span>p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _7\"></span>por <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valor<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>acumuladas. <span class=\"_ _7\"></span>Las </div></div><div class=\"c w41 h3e gs28\"><div class=\"t m0 x38 ha y33d ff4 fs4 fc0 sc0 ls0 ws0\">p\u00e9rdidas <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>deterioro <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>fondo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>comercio <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>revierten. <span class=\"_ _0\"></span>Las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>ganancias <span class=\"_ _0\"></span>por </div></div><div class=\"c w41 h3e gs28\"><div class=\"t m0 x38 ha y33e ff4 fs4 fc0 sc0 ls0 ws0\">la <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>entidad <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>del f<span class=\"_ _0\"></span>ondo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>comerci<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>relacionado <span class=\"_ _0\"></span>con </div></div><div class=\"c w41 h3e gs28\"><div class=\"t m0 x38 ha y33f ff4 fs4 fc0 sc0 ls0 ws0\">la entidad vendida.<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs28\"><div class=\"t m0 x38 ha y341 ff4 fs4 fc0 sc0 ls0 ws0\">El fondo de comercio se asigna a las unidades generadoras<span class=\"_ _1\"></span> de efectivo a efectos de llevar a </div></div><div class=\"c w41 h3e gs28\"><div class=\"t m0 x38 ha y342 ff4 fs4 fc0 sc0 ls0 ws0\">cabo <span class=\"_ _11\"></span>las <span class=\"_ _2\"></span>pruebas <span class=\"_ _2\"></span>para <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>deterioro<span class=\"_ _1\"></span>. <span class=\"_ _11\"></span>La <span class=\"_ _2\"></span>asignaci\u00f3n <span class=\"_ _11\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>hace<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>a <span class=\"_ _2\"></span>aquellas <span class=\"_ _11\"></span>unidades<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs28\"><div class=\"t m0 x38 ha y343 ff4 fs4 fc0 sc0 ls0 ws0\">generadoras <span class=\"_ _11\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _11\"></span>efectivo<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>o <span class=\"_ _2\"></span>grupos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>unidade<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>generadoras <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>efectivo<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>espera <span class=\"_ _11\"></span>se </div></div><div class=\"c w41 h3e gs28\"><div class=\"t m0 x38 ha y344 ff4 fs4 fc0 sc0 ls0 ws0\">beneficien <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _1\"></span>combina<span class=\"_ _6\"></span>ci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>negocios <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _1\"></span>que <span class=\"_ _6\"></span>surge <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>ercio <span class=\"_ _6\"></span>identificadas </div></div><div class=\"c w41 h3e gs28\"><div class=\"t m0 x38 ha y345 ff4 fs4 fc0 sc0 ls0 ws0\">de acuerdo con<span class=\"_ _1\"></span> los segmentos opera<span class=\"_ _1\"></span>tivos. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-519": {
   "value": "<div class=\"c w41 h3e gs2a\"><div class=\"t m0 x38 ha y347 ff4 fs4 fc0 sc0 ls0 ws0\">2.9     P\u00e9rdidas por<span class=\"_ _1\"></span> deterioro del<span class=\"_ _1\"></span> valor de los<span class=\"_ _1\"></span> activos no financi<span class=\"_ _1\"></span>eros </div></div><div class=\"c w41 h3e gs2a\"><div class=\"t m0 x38 ha y349 ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>tienen <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>vida <span class=\"_ _7\"></span>\u00fatil <span class=\"_ _7\"></span>indefinida, <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>ejemplo, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>fondo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>comercio, <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>est\u00e1n </div></div><div class=\"c w41 h3e gs2a\"><div class=\"t m0 x38 ha y34a ff4 fs4 fc0 sc0 ls0 ws0\">sujetos <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>amortizaci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>someten <span class=\"_ _0\"></span>anualmente <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>pruebas<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>deterioro <span class=\"_ _0\"></span>del </div></div><div class=\"c w41 h3e gs2a\"><div class=\"t m0 x38 ha y260 ff4 fs4 fc0 sc0 ls0 ws0\">valor, as\u00ed co<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>o los <span class=\"_ _1\"></span>activos i<span class=\"_ _1\"></span>ntangibles que <span class=\"_ _1\"></span>a\u00fan no <span class=\"_ _1\"></span>est\u00e1n disponibl<span class=\"_ _1\"></span>es para su <span class=\"_ _1\"></span>uso. Los a<span class=\"_ _1\"></span>ctivos<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs2a\"><div class=\"t m0 x38 ha y34b ff4 fs4 fc0 sc0 ls0 ws0\">sujetos <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>amortizaci\u00f3n <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>someten <span class=\"_ _6\"></span>a <span class=\"_ _a\"></span>revisiones <span class=\"_ _a\"></span>para <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>por <span class=\"_ _6\"></span>deterioro<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>siempre <span class=\"_ _6\"></span>que <span class=\"_ _a\"></span>alg\u00fan </div></div><div class=\"c w41 h3e gs2a\"><div class=\"t m0 x38 ha y34c ff4 fs4 fc0 sc0 ls0 ws0\">suceso  o <span class=\"_ _f\"> </span>cambio  en <span class=\"_ _e\"> </span>las  circuns<span class=\"_ _1\"></span>tancias  ind<span class=\"_ _1\"></span>ique  qu<span class=\"_ _1\"></span>e  el <span class=\"_ _e\"> </span>importe <span class=\"_ _e\"> </span>en  libr<span class=\"_ _1\"></span>os  pued<span class=\"_ _1\"></span>e  no <span class=\"_ _e\"> </span>ser </div></div><div class=\"c w41 h3e gs2a\"><div class=\"t m0 x38 ha y34d ff4 fs4 fc0 sc0 ls0 ws0\">recuperable. <span class=\"_ _2\"></span>Se <span class=\"_ _2\"></span>reconoce <span class=\"_ _2\"></span>una <span class=\"_ _11\"></span>p\u00e9rdida <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>cuando <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>importe <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>libros <span class=\"_ _2\"></span>del <span class=\"_ _11\"></span>ac<span class=\"_ _1\"></span>tivo </div></div><div class=\"c w41 h3e gs2a\"><div class=\"t m0 x38 ha y34e ff4 fs4 fc0 sc0 ls0 ws0\">excede <span class=\"_ _11\"></span>su <span class=\"_ _11\"></span>imp<span class=\"_ _1\"></span>orte <span class=\"_ _11\"></span>recu<span class=\"_ _1\"></span>perable. <span class=\"_ _11\"></span>El <span class=\"_ _11\"></span>impo<span class=\"_ _1\"></span>rte <span class=\"_ _11\"></span>recu<span class=\"_ _1\"></span>perable <span class=\"_ _11\"></span>es <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>valor <span class=\"_ _11\"></span>razonabl<span class=\"_ _1\"></span>e <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>activo<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs2a\"><div class=\"t m0 x38 ha y320 ff4 fs4 fc0 sc0 ls0 ws0\">menos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>venta<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>uso, el <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ayor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>dos. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>efectos <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>evaluar </div></div><div class=\"c w41 h3e gs2a\"><div class=\"t m0 x38 ha y34f ff4 fs4 fc0 sc0 ls0 ws0\">las p\u00e9rdidas por <span class=\"_ _0\"></span>deterio<span class=\"_ _1\"></span>ro del valor, <span class=\"_ _0\"></span>los activos <span class=\"_ _0\"></span>se agrupan al nivel m\u00e1s bajo <span class=\"_ _0\"></span>para el que hay </div></div><div class=\"c w41 h3e gs2a\"><div class=\"t m0 x38 ha y322 ff4 fs4 fc0 sc0 ls0 ws0\">flujos de<span class=\"_ _1\"></span> efec<span class=\"_ _1\"></span>tivo <span class=\"_ _1\"></span>identificab<span class=\"_ _1\"></span>les po<span class=\"_ _1\"></span>r sepa<span class=\"_ _1\"></span>rado (uni<span class=\"_ _1\"></span>dades <span class=\"_ _6\"></span>generadoras de <span class=\"_ _6\"></span>efectivo). <span class=\"_ _1\"></span>Los ac<span class=\"_ _1\"></span>tivos </div></div><div class=\"c w41 h3e gs2a\"><div class=\"t m0 x38 ha y323 ff4 fs4 fc0 sc0 ls0 ws0\">no <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>distin<span class=\"_ _1\"></span>tos <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fondo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>comercio que <span class=\"_ _0\"></span>hubieran <span class=\"_ _0\"></span>sufrido <span class=\"_ _0\"></span>una p\u00e9rdida <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>deterioro<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs2a\"><div class=\"t m0 x38 ha y350 ff4 fs4 fc0 sc0 ls0 ws0\">se <span class=\"_ _7\"></span>someten <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>evisiones<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cada <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _7\"></span>financiera, <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>hubieran </div></div><div class=\"c w41 h3e gs2a\"><div class=\"t m0 x38 ha y325 ff4 fs4 fc0 sc0 ls0 ws0\">producido reversione<span class=\"_ _1\"></span>s de la p\u00e9rdida<span class=\"_ _1\"></span>. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-521": {
   "value": "2.10    Activos<span class=\"_ _1\"></span> financieros: clasificaci<span class=\"_ _1\"></span>\u00f3n, reconoci<span class=\"_ _1\"></span>miento y valora<span class=\"_ _1\"></span>ci\u00f3n Clasificaci<span class=\"_ _1\"></span>\u00f3n La clasificaci\u00f3n de los a<span class=\"_ _1\"></span>ctivos financi<span class=\"_ _1\"></span>eros depend<span class=\"_ _1\"></span>er\u00e1 del modo en que el <span class=\"_ _1\"></span>Grupo gestiona sus<span class=\"_ _6\"></span> instrumentos <span class=\"_ _2\"></span>financieros <span class=\"_ _11\"></span>(su <span class=\"_ _2\"></span>modelo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>negoci<span class=\"_ _1\"></span>o) <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>existencia <span class=\"_ _2\"></span>o <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>flujos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>efec<span class=\"_ _1\"></span>tivo contractuales de<span class=\"_ _1\"></span> los activos financi<span class=\"_ _1\"></span>eros espec<span class=\"_ _1\"></span>\u00edficamente definido<span class=\"_ _1\"></span>s. En este sentido<span class=\"_ _1\"></span>, la NIIF 9 establ<span class=\"_ _1\"></span>ece dos escen<span class=\"_ _1\"></span>arios diferenci<span class=\"_ _1\"></span>ados a la hora de de<span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inir el registro contabl<span class=\"_ _1\"></span>e del instrumento <span class=\"_ _1\"></span>financiero: Por <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>lado, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>objetiv<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>modelo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>negocio<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>mantener <span class=\"_ _0\"></span>un activo <span class=\"_ _0\"></span>financiero <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>el f<span class=\"_ _0\"></span>in de <span class=\"_ _2\"></span>cobrar <span class=\"_ _7\"></span>flujos <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>efectivo <span class=\"_ _2\"></span>contractuales <span class=\"_ _7\"></span>y, <span class=\"_ _2\"></span>seg<span class=\"_ _1\"></span>\u00fan <span class=\"_ _2\"></span>las <span class=\"_ _7\"></span>condiciones <span class=\"_ _2\"></span>del <span class=\"_ _7\"></span>contrato, <span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>r<span class=\"_ _0\"></span>eciben flujos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>efectivo <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>fechas <span class=\"_ _7\"></span>espec\u00edficas <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>constituyen <span class=\"_ _7\"></span>exclusivamente <span class=\"_ _0\"></span>pagos <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>principal m\u00e1s intereses sob<span class=\"_ _1\"></span>re dicho princi<span class=\"_ _1\"></span>pal, el activo fina<span class=\"_ _6\"></span>nciero se valorar\u00e1 al cost<span class=\"_ _1\"></span>e amortizado. Por <span class=\"_ _11\"></span>otro <span class=\"_ _2\"></span>lado, <span class=\"_ _11\"></span>si <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>modelo <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>negocio <span class=\"_ _11\"></span>tiene <span class=\"_ _2\"></span>como <span class=\"_ _11\"></span>objetivo <span class=\"_ _2\"></span>tanto <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>obt<span class=\"_ _1\"></span>enci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>flujos <span class=\"_ _11\"></span>de efectivo contractuales como su venta y, seg\u00fan las condiciones del contrato<span class=\"_ _1\"></span>, se r<span class=\"_ _0\"></span>eciben flu<span class=\"_ _1\"></span>jos de <span class=\"_ _2\"></span>efectivo <span class=\"_ _11\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>echas <span class=\"_ _2\"></span>espec\u00edficas <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>constituyen <span class=\"_ _2\"></span>exclusivamen<span class=\"_ _1\"></span>te <span class=\"_ _11\"></span>pago<span class=\"_ _1\"></span>s <span class=\"_ _11\"></span>del <span class=\"_ _2\"></span>principal <span class=\"_ _2\"></span>m\u00e1s intereses sobre <span class=\"_ _0\"></span>dicho<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>principal<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>los activos financieros se <span class=\"_ _0\"></span>valorar\u00e1n a su <span class=\"_ _0\"></span>valor razonable con cambios en patrimonio<span class=\"_ _1\"></span> neto. Los intereses,<span class=\"_ _1\"></span> deterioro y diferenci<span class=\"_ _1\"></span>as de cambio se registran en resultados <span class=\"_ _a\"></span>como <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>modelo <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>amortizado. <span class=\"_ _6\"></span>El <span class=\"_ _a\"></span>resto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>variaciones<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable se <span class=\"_ _6\"></span>registran <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>partidas <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>patrimonio <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>podr\u00e1n <span class=\"_ _a\"></span>r<span class=\"_ _0\"></span>ecicl<span class=\"_ _1\"></span>arse <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>ganancias <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>venta. Reconocimiento y<span class=\"_ _1\"></span> Valoraci\u00f3n En <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>su criterio<span class=\"_ _6\"></span> de <span class=\"_ _1\"></span>valoraci\u00f3n<span class=\"_ _1\"></span>, se<span class=\"_ _6\"></span> distinguen<span class=\"_ _1\"></span> las <span class=\"_ _6\"></span>siguientes <span class=\"_ _1\"></span>clases <span class=\"_ _6\"></span>de activos<span class=\"_ _1\"></span> fina<span class=\"_ _1\"></span>ncieros:<span class=\"_ _1\"></span> - <span class=\"_ _25\"> </span>Activos financi<span class=\"_ _1\"></span>eros a cos<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>e amor<span class=\"_ _1\"></span>tizado. Los<span class=\"_ _1\"></span> activos <span class=\"_ _1\"></span>financieros a<span class=\"_ _1\"></span> coste <span class=\"_ _1\"></span>amortizad<span class=\"_ _1\"></span>o son aq<span class=\"_ _1\"></span>uellos <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>i) <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>conservan <span class=\"_ _6\"></span>dentro de<span class=\"_ _6\"></span> un <span class=\"_ _1\"></span>modelo <span class=\"_ _6\"></span>de negocio <span class=\"_ _6\"></span>cuyo ob<span class=\"_ _1\"></span>jetivo <span class=\"_ _1\"></span>es mantener <span class=\"_ _7\"></span>dichos <span class=\"_ _7\"></span>activos <span class=\"_ _0\"></span>para <span class=\"_ _2\"></span>obtener<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>efectivo<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>contractuales <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>ii) <span class=\"_ _7\"></span>las condiciones contra<span class=\"_ _1\"></span>ctuales del activo <span class=\"_ _1\"></span>financiero dan luga<span class=\"_ _1\"></span>r, en fechas espec\u00edficas<span class=\"_ _1\"></span>, a flujos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>efectivo <span class=\"_ _8\"></span>que <span class=\"_ _9\"></span>son <span class=\"_ _8\"></span>\u00fanicamente <span class=\"_ _9\"> </span>pagos <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>principal <span class=\"_ _9\"> </span>e <span class=\"_ _9\"> </span>intereses <span class=\"_ _8\"></span>sobre <span class=\"_ _9\"> </span>el importe del p<span class=\"_ _1\"></span>rincipal pendien<span class=\"_ _1\"></span>te. - <span class=\"_ _25\"> </span>Activos <span class=\"_ _9\"> </span>financieros <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>su <span class=\"_ _13\"> </span>valor <span class=\"_ _9\"> </span>r<span class=\"_ _0\"></span>azonable<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>con <span class=\"_ _13\"> </span>cambios <span class=\"_ _9\"> </span>en <span class=\"_ _13\"> </span>patrimonio <span class=\"_ _9\"> </span>neto. <span class=\"_ _13\"> </span>Los activos <span class=\"_ _f\"> </span>financieros <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>su <span class=\"_ _e\"> </span>valor <span class=\"_ _f\"> </span>razonable <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>cambios <span class=\"_ _f\"> </span>en <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _13\"> </span>neto <span class=\"_ _e\"> </span>son<span class=\"_ _1\"></span> aquellos <span class=\"_ _16\"> </span>cuyo <span class=\"_ _10\"> </span>modelo <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>negocio <span class=\"_ _10\"> </span>se <span class=\"_ _10\"> </span>basa <span class=\"_ _16\"> </span>en <span class=\"_ _10\"> </span>obtener <span class=\"_ _10\"> </span>flujos <span class=\"_ _16\"> </span>de <span class=\"_ _10\"> </span>efectivo contractuales <span class=\"_ _d\"> </span>y <span class=\"_ _5\"> </span>vender <span class=\"_ _d\"> </span>activos <span class=\"_ _5\"> </span>financieros, <span class=\"_ _5\"> </span>adem\u00e1s <span class=\"_ _d\"> </span>de <span class=\"_ _5\"> </span>que <span class=\"_ _d\"> </span>sus <span class=\"_ _5\"> </span>condiciones contractuales  dan  lugar<span class=\"_ _1\"></span>,  en  fechas  espec\u00edficas<span class=\"_ _1\"></span>,  a  flujos  de  efectivo  que<span class=\"_ _1\"></span>  son \u00fanicamente <span class=\"_ _a\"></span>pagos <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>principal <span class=\"_ _a\"></span>e <span class=\"_ _6\"></span>intereses <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>el <span class=\"_ _a\"></span>import<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>del <span class=\"_ _6\"></span>principal <span class=\"_ _6\"></span>pendiente<span class=\"_ _1\"></span>.  Los <span class=\"_ _a\"></span>saldos <span class=\"_ _6\"></span>englobados <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _6\"></span>ep\u00edgrafe <span class=\"_ _6\"></span>\u201cClientes <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>otras <span class=\"_ _6\"></span>cuentas <span class=\"_ _a\"></span>por <span class=\"_ _6\"></span>cobrar\u201d <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>clasifican <span class=\"_ _6\"></span>dentro<span class=\"_ _1\"></span> de la categor\u00eda de<span class=\"_ _1\"></span> coste amortizad<span class=\"_ _1\"></span>o. Cancelaci\u00f3n El  Grupo  da  de  baja  un  activo<span class=\"_ _1\"></span>  financiero  trasferido  del  es<span class=\"_ _1\"></span>tado  de  situaci\u00f3n  financier<span class=\"_ _1\"></span>a consolidado <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"> </span>todos <span class=\"_ _9\"> </span>los <span class=\"_ _13\"> </span>derechos <span class=\"_ _8\"></span>contractuales <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>recibir <span class=\"_ _13\"> </span>los <span class=\"_ _9\"> </span>flujos <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>efectivo <span class=\"_ _9\"></span>que genera <span class=\"_ _2\"></span>dicho <span class=\"_ _2\"></span>activo <span class=\"_ _7\"></span>hayan <span class=\"_ _2\"></span>vencido, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>hayan <span class=\"_ _7\"></span>transferido <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>cuando <span class=\"_ _2\"></span>aun <span class=\"_ _7\"></span>conservando <span class=\"_ _11\"></span>esto<span class=\"_ _1\"></span>s derechos, <span class=\"_ _8\"></span>asume <span class=\"_ _11\"></span>la <span class=\"_ _9\"></span>obligaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>contractual <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>abonarlos <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>los <span class=\"_ _8\"></span>cesionarios <span class=\"_ _11\"></span>y <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>riesgos <span class=\"_ _8\"></span>y beneficios <span class=\"_ _11\"></span>asociadas <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>propiedad <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>activo <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>transfieren <span class=\"_ _11\"></span>sustancial<span class=\"_ _1\"></span>mente. <span class=\"_ _11\"></span>En <span class=\"_ _11\"></span>el<span class=\"_ _39\"> </span><div class=\"c w41 h3e gs2c\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">concreto <span class=\"_ _6\"></span>de las<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>cuentas <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>cobrar se<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>ent<span class=\"_ _0\"></span>iende <span class=\"_ _6\"></span>que <span class=\"_ _1\"></span>este <span class=\"_ _6\"></span>hecho se<span class=\"_ _6\"></span> produce <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>general si<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>se han<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs2c\"><div class=\"t m0 x38 ha y198 ff4 fs4 fc0 sc0 ls0 ws0\">transferido los riesgos<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>de insol<span class=\"_ _1\"></span>vencia y de mora.<span class=\"_ _1\"></span>  </div></div><div class=\"c w41 h3e gs2c\"><div class=\"t m0 x38 ha y370 ff4 fs4 fc0 sc0 ls0 ws0\">En <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>transfe<span class=\"_ _1\"></span>rencias <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>activos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>riesgos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>beneficios <span class=\"_ _2\"></span>asociadas <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la </div></div><div class=\"c w41 h3e gs2c\"><div class=\"t m0 x38 ha y371 ff4 fs4 fc0 sc0 ls0 ws0\">propiedad del activo<span class=\"_ _1\"></span> se retienen sus<span class=\"_ _1\"></span>tancialmente,<span class=\"_ _1\"></span> el activo financiero <span class=\"_ _1\"></span>transferido no<span class=\"_ _1\"></span> se <span class=\"ls7\">da</span><span class=\"ff9\"> </span><span class=\"ls7\">de </span></div></div><div class=\"c w41 h3e gs2c\"><div class=\"t m0 x38 ha y372 ff4 fs4 fc0 sc0 ls0 ws0\">baja <span class=\"_ _0\"></span>del estado de <span class=\"_ _0\"></span>situaci\u00f3n financiera consolidado, reconoci\u00e9ndose un <span class=\"_ _0\"></span>pasivo asociado por </div></div><div class=\"c w41 h3e gs2c\"><div class=\"t m0 x38 ha y373 ff4 fs4 fc0 sc0 ls0 ws0\">un <span class=\"_ _11\"></span>impo<span class=\"_ _1\"></span>rte <span class=\"_ _11\"></span>igual<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>contraprestaci\u00f3n <span class=\"_ _2\"></span>recibida, <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>se <span class=\"_ _2\"></span>valora <span class=\"_ _2\"></span>posteriormente <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>coste<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs2c\"><div class=\"t m0 x38 ha y374 ff4 fs4 fc0 sc0 ls0 ws0\">amortizado. <span class=\"_ _2\"></span>El <span class=\"_ _11\"></span>activo <span class=\"_ _2\"></span>financiero <span class=\"_ _2\"></span>transferido <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>c<span class=\"_ _1\"></span>ontin\u00faa <span class=\"_ _2\"></span>valorando <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _2\"></span>mismos <span class=\"_ _11\"></span>crite<span class=\"_ _1\"></span>rios </div></div><div class=\"c w41 h3e gs2c\"><div class=\"t m0 x38 ha y20a ff4 fs4 fc0 sc0 ls0 ws0\">utilizados <span class=\"_ _6\"></span>antes <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>transferencia. <span class=\"_ _6\"></span>En <span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>cuenta <span class=\"_ _6\"></span>de re<span class=\"_ _1\"></span>sultados<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>consolidad<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>se <span class=\"_ _1\"></span>reconocen, <span class=\"_ _6\"></span>sin </div></div><div class=\"c w41 h3e gs2c\"><div class=\"t m0 x38 ha y20b ff4 fs4 fc0 sc0 ls0 ws0\">compensar, <span class=\"_ _2\"></span>tanto <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>ingresos <span class=\"_ _11\"></span>del <span class=\"_ _2\"></span>activo <span class=\"_ _11\"></span>financi<span class=\"_ _1\"></span>ero <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ransferido<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>como <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>gasto<span class=\"_ _1\"></span>s <span class=\"_ _11\"></span>del <span class=\"_ _2\"></span>pasivo </div></div><div class=\"c w41 h3e gs2c\"><div class=\"t m0 x38 ha y20c ff4 fs4 fc0 sc0 ls0 ws0\">originado. </div></div><div class=\"c w41 h3e gs2c\"><div class=\"t m0 x38 ha y353 ff4 fs4 fc0 sc0 ls0 ws0\">Al dar <span class=\"_ _0\"></span>de baja <span class=\"_ _0\"></span>un activo financiero m<span class=\"_ _0\"></span>edido<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a coste amortizado, la <span class=\"_ _0\"></span>diferenci<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>entre el <span class=\"_ _0\"></span>valor en </div></div><div class=\"c w41 h3e gs2c\"><div class=\"t m0 x38 ha y354 ff4 fs4 fc0 sc0 ls0 ws0\">libros <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>suma <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>contraprestaci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>recibida <span class=\"_ _7\"></span>y, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>caso, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>pasivo <span class=\"_ _7\"></span>asumido </div></div><div class=\"c w41 h3e gs2c\"><div class=\"t m0 x38 ha y355 ff4 fs4 fc0 sc0 ls0 ws0\">por el Grupo, se <span class=\"_ _1\"></span>reconoce en resul<span class=\"_ _1\"></span>tados. </div></div><div class=\"c w41 h3e gs2c\"><div class=\"t m0 x38 ha y20f ff4 fs4 fc0 sc0 ls0 ws0\">En <span class=\"_ _2\"></span>determinados <span class=\"_ _2\"></span>contratos <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>obtiene <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>cliente <span class=\"_ _2\"></span>ant<span class=\"_ _0\"></span>icip<span class=\"_ _1\"></span>os <span class=\"_ _2\"></span>instrumentados<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs2c\"><div class=\"t m0 x38 ha y210 ff4 fs4 fc0 sc0 ls0 ws0\">mediante <span class=\"_ _7\"></span>reconocimien<span class=\"_ _1\"></span>tos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>deuda <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>contrato, <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>son <span class=\"_ _7\"></span>posteriormente <span class=\"_ _7\"></span>cedidos<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs2c\"><div class=\"t m0 x38 ha y211 ff4 fs4 fc0 sc0 ls0 ws0\">sin <span class=\"_ _e\"> </span>recurso <span class=\"_ _f\"> </span>a <span class=\"_ _e\"> </span>entidades <span class=\"_ _f\"> </span>financieras. <span class=\"_ _e\"> </span>En <span class=\"_ _f\"> </span>el <span class=\"_ _e\"> </span>momento <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>cesi\u00f3n <span class=\"_ _f\"> </span>el <span class=\"_ _e\"> </span>Grupo <span class=\"_ _e\"> </span>asume <span class=\"_ _f\"> </span>un<span class=\"_ _0\"></span><span class=\"ls12\">a </span></div></div><div class=\"c w41 h3e gs2c\"><div class=\"t m0 x38 ha y212 ff4 fs4 fc0 sc0 ls0 ws0\">obligaci\u00f3n<span class=\"_ _1\"></span> de pago peri\u00f3dica en funci\u00f3n de tipos de inter\u00e9s<span class=\"_ _1\"></span>, registrando en el momen<span class=\"_ _1\"></span>to de la </div></div><div class=\"c w41 h3e gs2c\"><div class=\"t m0 x38 ha y213 ff4 fs4 fc0 sc0 ls0 ws0\">cesi\u00f3n el correspondi<span class=\"_ _1\"></span>ente pasivo que<span class=\"_ _1\"></span> posteriorm<span class=\"_ _1\"></span>ente es medido<span class=\"_ _1\"></span> a su valor razon<span class=\"_ _1\"></span>able. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "- <span class=\"_ _25\"> </span>Activos <span class=\"_ _9\"> </span>financieros <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>su <span class=\"_ _13\"> </span>valor <span class=\"_ _9\"> </span>r<span class=\"_ _0\"></span>azonable<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>con <span class=\"_ _13\"> </span>cambios <span class=\"_ _9\"> </span>en <span class=\"_ _13\"> </span>patrimonio <span class=\"_ _9\"> </span>neto. <span class=\"_ _13\"> </span>Los activos <span class=\"_ _f\"> </span>financieros <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>su <span class=\"_ _e\"> </span>valor <span class=\"_ _f\"> </span>razonable <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>cambios <span class=\"_ _f\"> </span>en <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _13\"> </span>neto <span class=\"_ _e\"> </span>son<span class=\"_ _1\"></span> aquellos <span class=\"_ _16\"> </span>cuyo <span class=\"_ _10\"> </span>modelo <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>negocio <span class=\"_ _10\"> </span>se <span class=\"_ _10\"> </span>basa <span class=\"_ _16\"> </span>en <span class=\"_ _10\"> </span>obtener <span class=\"_ _10\"> </span>flujos <span class=\"_ _16\"> </span>de <span class=\"_ _10\"> </span>efectivo contractuales <span class=\"_ _d\"> </span>y <span class=\"_ _5\"> </span>vender <span class=\"_ _d\"> </span>activos <span class=\"_ _5\"> </span>financieros, <span class=\"_ _5\"> </span>adem\u00e1s <span class=\"_ _d\"> </span>de <span class=\"_ _5\"> </span>que <span class=\"_ _d\"> </span>sus <span class=\"_ _5\"> </span>condiciones contractuales  dan  lugar<span class=\"_ _1\"></span>,  en  fechas  espec\u00edficas<span class=\"_ _1\"></span>,  a  flujos  de  efectivo  que<span class=\"_ _1\"></span>  son \u00fanicamente <span class=\"_ _a\"></span>pagos <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>principal <span class=\"_ _a\"></span>e <span class=\"_ _6\"></span>intereses <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>el <span class=\"_ _a\"></span>import<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>del <span class=\"_ _6\"></span>principal <span class=\"_ _6\"></span>pendiente<span class=\"_ _1\"></span>.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "Cancelaci\u00f3n El  Grupo  da  de  baja  un  activo<span class=\"_ _1\"></span>  financiero  trasferido  del  es<span class=\"_ _1\"></span>tado  de  situaci\u00f3n  financier<span class=\"_ _1\"></span>a consolidado <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"> </span>todos <span class=\"_ _9\"> </span>los <span class=\"_ _13\"> </span>derechos <span class=\"_ _8\"></span>contractuales <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>recibir <span class=\"_ _13\"> </span>los <span class=\"_ _9\"> </span>flujos <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>efectivo <span class=\"_ _9\"></span>que genera <span class=\"_ _2\"></span>dicho <span class=\"_ _2\"></span>activo <span class=\"_ _7\"></span>hayan <span class=\"_ _2\"></span>vencido, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>hayan <span class=\"_ _7\"></span>transferido <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>cuando <span class=\"_ _2\"></span>aun <span class=\"_ _7\"></span>conservando <span class=\"_ _11\"></span>esto<span class=\"_ _1\"></span>s derechos, <span class=\"_ _8\"></span>asume <span class=\"_ _11\"></span>la <span class=\"_ _9\"></span>obligaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>contractual <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>abonarlos <span class=\"_ _11\"></span>a <span class=\"_ _9\"></span>los <span class=\"_ _8\"></span>cesionarios <span class=\"_ _11\"></span>y <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>riesgos <span class=\"_ _8\"></span>y beneficios <span class=\"_ _11\"></span>asociadas <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>propiedad <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>activo <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>transfieren <span class=\"_ _11\"></span>sustancial<span class=\"_ _1\"></span>mente. <span class=\"_ _11\"></span>En <span class=\"_ _11\"></span>el<span class=\"_ _39\"> </span>concreto <span class=\"_ _6\"></span>de las<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>cuentas <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>cobrar se<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>ent<span class=\"_ _0\"></span>iende <span class=\"_ _6\"></span>que <span class=\"_ _1\"></span>este <span class=\"_ _6\"></span>hecho se<span class=\"_ _6\"></span> produce <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>general si<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>se han<span class=\"_ _6\"></span> transferido los riesgos<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>de insol<span class=\"_ _1\"></span>vencia y de mora.<span class=\"_ _1\"></span>  En <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>transfe<span class=\"_ _1\"></span>rencias <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>activos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>riesgos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>beneficios <span class=\"_ _2\"></span>asociadas <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la propiedad del activo<span class=\"_ _1\"></span> se retienen sus<span class=\"_ _1\"></span>tancialmente,<span class=\"_ _1\"></span> el activo financiero <span class=\"_ _1\"></span>transferido no<span class=\"_ _1\"></span> se <span class=\"ls7\">da</span><span class=\"ff9\"> </span><span class=\"ls7\">de </span>baja <span class=\"_ _0\"></span>del estado de <span class=\"_ _0\"></span>situaci\u00f3n financiera consolidado, reconoci\u00e9ndose un <span class=\"_ _0\"></span>pasivo asociado por un <span class=\"_ _11\"></span>impo<span class=\"_ _1\"></span>rte <span class=\"_ _11\"></span>igual<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>contraprestaci\u00f3n <span class=\"_ _2\"></span>recibida, <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>se <span class=\"_ _2\"></span>valora <span class=\"_ _2\"></span>posteriormente <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>coste<span class=\"_ _1\"></span> amortizado. <span class=\"_ _2\"></span>El <span class=\"_ _11\"></span>activo <span class=\"_ _2\"></span>financiero <span class=\"_ _2\"></span>transferido <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>c<span class=\"_ _1\"></span>ontin\u00faa <span class=\"_ _2\"></span>valorando <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _2\"></span>mismos <span class=\"_ _11\"></span>crite<span class=\"_ _1\"></span>rios utilizados <span class=\"_ _6\"></span>antes <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>transferencia. <span class=\"_ _6\"></span>En <span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>cuenta <span class=\"_ _6\"></span>de re<span class=\"_ _1\"></span>sultados<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>consolidad<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>se <span class=\"_ _1\"></span>reconocen, <span class=\"_ _6\"></span>sin compensar, <span class=\"_ _2\"></span>tanto <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>ingresos <span class=\"_ _11\"></span>del <span class=\"_ _2\"></span>activo <span class=\"_ _11\"></span>financi<span class=\"_ _1\"></span>ero <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ransferido<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>como <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>gasto<span class=\"_ _1\"></span>s <span class=\"_ _11\"></span>del <span class=\"_ _2\"></span>pasivo originado. Al dar <span class=\"_ _0\"></span>de baja <span class=\"_ _0\"></span>un activo financiero m<span class=\"_ _0\"></span>edido<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a coste amortizado, la <span class=\"_ _0\"></span>diferenci<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>entre el <span class=\"_ _0\"></span>valor en libros <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>suma <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>contraprestaci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>recibida <span class=\"_ _7\"></span>y, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>caso, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>pasivo <span class=\"_ _7\"></span>asumido por el Grupo, se <span class=\"_ _1\"></span>reconoce en resul<span class=\"_ _1\"></span>tados. En <span class=\"_ _2\"></span>determinados <span class=\"_ _2\"></span>contratos <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>obtiene <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>cliente <span class=\"_ _2\"></span>ant<span class=\"_ _0\"></span>icip<span class=\"_ _1\"></span>os <span class=\"_ _2\"></span>instrumentados<span class=\"_ _1\"></span> mediante <span class=\"_ _7\"></span>reconocimien<span class=\"_ _1\"></span>tos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>deuda <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>contrato, <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>son <span class=\"_ _7\"></span>posteriormente <span class=\"_ _7\"></span>cedidos<span class=\"_ _1\"></span> sin <span class=\"_ _e\"> </span>recurso <span class=\"_ _f\"> </span>a <span class=\"_ _e\"> </span>entidades <span class=\"_ _f\"> </span>financieras. <span class=\"_ _e\"> </span>En <span class=\"_ _f\"> </span>el <span class=\"_ _e\"> </span>momento <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>cesi\u00f3n <span class=\"_ _f\"> </span>el <span class=\"_ _e\"> </span>Grupo <span class=\"_ _e\"> </span>asume <span class=\"_ _f\"> </span>un<span class=\"_ _0\"></span><span class=\"ls12\">a </span>obligaci\u00f3n<span class=\"_ _1\"></span> de pago peri\u00f3dica en funci\u00f3n de tipos de inter\u00e9s<span class=\"_ _1\"></span>, registrando en el momen<span class=\"_ _1\"></span>to de la cesi\u00f3n el correspondi<span class=\"_ _1\"></span>ente pasivo que<span class=\"_ _1\"></span> posteriorm<span class=\"_ _1\"></span>ente es medido<span class=\"_ _1\"></span> a su valor razon<span class=\"_ _1\"></span>able.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-522": {
   "value": "<div class=\"c w41 h3e gs2e\"><div class=\"t m0 x38 ha y35c ff4 fs4 fc0 sc0 ls0 ws0\">2.11 <span class=\"_ _5\"> </span> Compensaci\u00f3n de instru<span class=\"_ _1\"></span>mentos financiero<span class=\"_ _1\"></span>s </div></div><div class=\"c w41 h3e gs2e\"><div class=\"t m0 x38 ha y377 ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>compensan, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>presentan <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>en </div></div><div class=\"c w41 h3e gs2e\"><div class=\"t m0 x38 ha y378 ff4 fs4 fc0 sc0 ls0 ws0\">el <span class=\"_ _b\"> </span>estado <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>situaci\u00f3n <span class=\"_ _b\"> </span>financiera, <span class=\"_ _5\"> </span>cuando <span class=\"_ _b\"> </span>existe <span class=\"_ _b\"> </span>un <span class=\"_ _5\"> </span>derecho, <span class=\"_ _b\"> </span>exigible <span class=\"_ _5\"> </span>legalmente, <span class=\"_ _b\"> </span>de </div></div><div class=\"c w41 h3e gs2e\"><div class=\"t m0 x38 ha y379 ff4 fs4 fc0 sc0 ls0 ws0\">compensar <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>importes <span class=\"_ _0\"></span>reconocidos, <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>iene <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>intenci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>liquidar <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>neto, <span class=\"_ _7\"></span>o<span class=\"_ _0\"></span> </div></div><div class=\"c w41 h3e gs2e\"><div class=\"t m0 x38 ha y37a ff4 fs4 fc0 sc0 ls0 ws0\">de realizar el activo<span class=\"_ _1\"></span> y cancel<span class=\"_ _1\"></span>ar el pasivo simult\u00e1n<span class=\"_ _1\"></span>eamente. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-523": {
   "value": "<div class=\"c w41 h3e gs30\"><div class=\"t m0 x38 ha y37c ff4 fs4 fc0 sc0 ls0 ws0\">2.12    P\u00e9rdidas po<span class=\"_ _1\"></span>r deterioro del v<span class=\"_ _1\"></span>alor de los ac<span class=\"_ _1\"></span>tivos financieros </div></div><div class=\"c w41 h3e gs30\"><div class=\"t m0 x38 ha y1f8 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _6\"></span>Grupo <span class=\"_ _a\"></span>utiliza <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>modelo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>deterioro<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>basado <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>crediticias <span class=\"_ _a\"></span>esperadas, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>luga<span class=\"_ _1\"></span>r </div></div><div class=\"c w41 h3e gs30\"><div class=\"t m0 x38 ha y1f9 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _9\"> </span>las <span class=\"_ _13\"> </span>p\u00e9rdidas <span class=\"_ _13\"> </span>incurrid<span class=\"_ _1\"></span>as, <span class=\"_ _13\"> </span>aplicable <span class=\"_ _9\"></span>a <span class=\"_ _13\"> </span>los <span class=\"_ _9\"> </span>activos <span class=\"_ _9\"> </span>financieros <span class=\"_ _9\"> </span>sujetos <span class=\"_ _9\"> </span>a <span class=\"_ _13\"> </span>dicha <span class=\"_ _9\"> </span>evaluaci\u00f3n </div></div><div class=\"c w41 h3e gs30\"><div class=\"t m0 x38 ha y1fa ff4 fs4 fc0 sc0 ls0 ws0\">(activos <span class=\"_ _9\"></span>financieros <span class=\"_ _9\"></span>medidos <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>coste <span class=\"_ _9\"> </span>amortizado <span class=\"_ _9\"> </span>y <span class=\"_ _13\"> </span>a <span class=\"_ _9\"> </span>su <span class=\"_ _13\"> </span>valor <span class=\"_ _9\"></span>razonable <span class=\"_ _13\"> </span>con <span class=\"_ _9\"> </span>cambios <span class=\"_ _9\"> </span>en </div></div><div class=\"c w41 h3e gs30\"><div class=\"t m0 x38 ha y37d ff4 fs4 fc0 sc0 ls0 ws0\">patrimonio <span class=\"_ _6\"></span>neto), <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _1\"></span>como<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>las <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>cobrar <span class=\"_ _6\"></span>por a<span class=\"_ _1\"></span>rrendamientos<span class=\"_ _1\"></span>, <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>contratos, </div></div><div class=\"c w41 h3e gs30\"><div class=\"t m0 x38 ha y37e ff4 fs4 fc0 sc0 ls0 ws0\">ciertos compro<span class=\"_ _1\"></span>misos de <span class=\"_ _1\"></span>pr\u00e9stamos po<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span> escrito <span class=\"_ _1\"></span>y a <span class=\"_ _1\"></span>los contratos <span class=\"_ _1\"></span>de garant<span class=\"_ _1\"></span>\u00edas financiera<span class=\"_ _1\"></span>s. Las<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs30\"><div class=\"t m0 x38 ha y37f ff4 fs4 fc0 sc0 ls0 ws0\">p\u00e9rdidas <span class=\"_ _2\"></span>crediticias<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>esp<span class=\"_ _1\"></span>eradas <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>estos <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>financieros <span class=\"_ _11\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>estiman <span class=\"_ _2\"></span>desde <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>origen<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>del </div></div><div class=\"c w41 h3e gs30\"><div class=\"t m0 x38 ha y380 ff4 fs4 fc0 sc0 ls0 ws0\">activo en<span class=\"_ _1\"></span> cada <span class=\"_ _1\"></span>fecha de <span class=\"_ _6\"></span>cierre, tomando <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>referencia l<span class=\"_ _1\"></span>a expe<span class=\"_ _1\"></span>riencia hi<span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>\u00f3rica de<span class=\"_ _1\"></span> p\u00e9rdida<span class=\"_ _1\"></span>s </div></div><div class=\"c w41 h3e gs30\"><div class=\"t m0 x38 ha y381 ff4 fs4 fc0 sc0 ls0 ws0\">crediticias del<span class=\"_ _1\"></span> Grupo, aju<span class=\"_ _1\"></span>stada por fa<span class=\"_ _1\"></span>ctores que <span class=\"_ _1\"></span>son espec<span class=\"_ _1\"></span>\u00edficos de los de<span class=\"_ _1\"></span>udores o g<span class=\"_ _1\"></span>rupos de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs30\"><div class=\"t m0 x38 ha y382 ff4 fs4 fc0 sc0 ls0 ws0\">deudores, <span class=\"_ _13\"> </span>las <span class=\"_ _13\"> </span>condiciones <span class=\"_ _13\"> </span>econ\u00f3micas <span class=\"_ _13\"> </span>generales <span class=\"_ _13\"> </span>y <span class=\"_ _13\"> </span>una <span class=\"_ _f\"> </span>evaluaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>tanto <span class=\"_ _f\"> </span>de <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>situaci\u00f3n </div></div><div class=\"c w41 h3e gs30\"><div class=\"t m0 x38 ha y383 ff4 fs4 fc0 sc0 ls0 ws0\">actual, como de la<span class=\"_ _1\"></span> previsi\u00f3n<span class=\"_ _1\"></span> de condiciones futu<span class=\"_ _1\"></span>ras. </div></div><div class=\"c w41 h3e gs30\"><div class=\"t m0 x8f ha y384 ff4 fs4 fc0 sc0 ls0 ws0\">- <span class=\"_ _25\"> </span>Cuentas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>cobrar <span class=\"_ _7\"></span>comercial<span class=\"_ _1\"></span>es. <span class=\"_ _7\"></span>El <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>adoptado <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>modelo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>c\u00e1lculo <span class=\"_ _7\"></span>de </div></div><div class=\"c w41 h3e gs30\"><div class=\"t m0 x90 ha y385 ff4 fs4 fc0 sc0 ls0 ws0\">p\u00e9rdida <span class=\"_ _11\"></span>esperada<span class=\"_ _6\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>median<span class=\"_ _1\"></span>te <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>cual<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>reconoce <span class=\"_ _11\"></span>la<span class=\"_ _6\"></span>s <span class=\"_ _11\"></span>p\u00e9rdidas <span class=\"_ _11\"></span>creditici<span class=\"_ _1\"></span>as <span class=\"_ _11\"></span>esperadas<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs30\"><div class=\"t m0 x90 ha y386 ff4 fs4 fc0 sc0 ls0 ws0\">durante el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tiempo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>vida <span class=\"_ _6\"></span>de la <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>cobrar. <span class=\"_ _6\"></span>El Grupo <span class=\"_ _1\"></span>hace <span class=\"_ _6\"></span>un an\u00e1lisi<span class=\"_ _1\"></span>s de l<span class=\"_ _1\"></span>as </div></div><div class=\"c w41 h3e gs30\"><div class=\"t m0 x90 ha y387 ff4 fs4 fc0 sc0 ls0 ws0\">cuentas po<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cobrar <span class=\"_ _1\"></span>client<span class=\"_ _1\"></span>es a <span class=\"_ _1\"></span>cliente<span class=\"_ _1\"></span>, los <span class=\"_ _6\"></span>analiza <span class=\"_ _1\"></span>y eva<span class=\"_ _1\"></span>l\u00faa <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>individu<span class=\"_ _1\"></span>alizada, </div></div><div class=\"c w41 h3e gs30\"><div class=\"t m0 x90 ha y388 ff4 fs4 fc0 sc0 ls0 ws0\">solicitando <span class=\"_ _6\"></span>cotizaciones<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>alternativas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>credi<span class=\"_ _1\"></span>ticio <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>compar\u00e1ndolas <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>otros </div></div><div class=\"c w41 h3e gs30\"><div class=\"t m0 x90 ha y389 ff4 fs4 fc0 sc0 ls0 ws0\">indicadores <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>riesgo <span class=\"_ _11\"></span>seg\u00fan <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>\u00e1rea <span class=\"_ _11\"></span>geogr\u00e1fica <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>mercado <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>pertenecen <span class=\"_ _11\"></span>y </div></div><div class=\"c w41 h3e gs30\"><div class=\"t m0 x90 ha y38a ff4 fs4 fc0 sc0 ls0 ws0\">realizando test de<span class=\"_ _1\"></span> holgura sobre<span class=\"_ _1\"></span> los valores ob<span class=\"_ _1\"></span>tenidos.  </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-524": {
   "value": "<div class=\"c w41 h3e gs32\"><div class=\"t m0 x38 ha y35f ff4 fs4 fc0 sc0 ls0 ws0\">2.13 <span class=\"_ _5\"> </span> Existencias </div></div><div class=\"c w41 h3e gs32\"><div class=\"t m0 x38 ha y361 ff4 fs4 fc0 sc0 ls0 ws0\">Las materias primas y <span class=\"_ _0\"></span>auxiliares se <span class=\"_ _0\"></span>valoran a coste o <span class=\"_ _0\"></span>a su <span class=\"_ _0\"></span>valor neto realizable, <span class=\"_ _0\"></span>el menor de </div></div><div class=\"c w41 h3e gs32\"><div class=\"t m0 x38 ha y11c ff4 fs4 fc0 sc0 ls0 ws0\">los <span class=\"_ _f\"> </span>dos. <span class=\"_ _f\"> </span>El <span class=\"_ _e\"> </span>coste <span class=\"_ _f\"> </span>se <span class=\"_ _f\"> </span>determina <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>funci\u00f3n <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>coste <span class=\"_ _f\"> </span>medio <span class=\"_ _f\"> </span>ponderado. <span class=\"_ _f\"> </span>El <span class=\"_ _f\"> </span>coste <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>los </div></div><div class=\"c w41 h3e gs32\"><div class=\"t m0 x38 ha y362 ff4 fs4 fc0 sc0 ls0 ws0\">productos <span class=\"_ _0\"></span>terminados<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>productos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>curso <span class=\"_ _0\"></span>incluye <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>materiales, la <span class=\"_ _0\"></span>mano <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>obra <span class=\"_ _0\"></span>y </div></div><div class=\"c w41 h3e gs32\"><div class=\"t m0 x38 ha y363 ff4 fs4 fc0 sc0 ls0 ws0\">los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>directos <span class=\"_ _7\"></span>e <span class=\"_ _2\"></span>indirectos<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>f<span class=\"_ _0\"></span>abricaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>acumulados <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _2\"></span>realizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _7\"></span>distintos </div></div><div class=\"c w41 h3e gs32\"><div class=\"t m0 x38 ha y39a ff4 fs4 fc0 sc0 ls0 ws0\">proyectos <span class=\"_ _6\"></span>por el<span class=\"_ _6\"></span> impo<span class=\"_ _1\"></span>rte <span class=\"_ _6\"></span>efectivamente <span class=\"_ _6\"></span>incurrido. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>valor ne<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>realiza<span class=\"_ _0\"></span>ble <span class=\"_ _6\"></span>es <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>precio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>venta </div></div><div class=\"c w41 h3e gs32\"><div class=\"t m0 x38 ha y39b ff4 fs4 fc0 sc0 ls0 ws0\">estimado en<span class=\"_ _6\"></span> el curso <span class=\"_ _1\"></span>normal del<span class=\"_ _6\"></span> negocio, <span class=\"_ _1\"></span>menos los <span class=\"_ _1\"></span>costes<span class=\"_ _1\"></span> variab<span class=\"_ _1\"></span>les de<span class=\"_ _1\"></span> venta <span class=\"_ _1\"></span>aplicables,<span class=\"_ _1\"></span> as<span class=\"_ _1\"></span>\u00ed </div></div><div class=\"c w41 h3e gs32\"><div class=\"t m0 x38 ha y39c ff4 fs4 fc0 sc0 ls0 ws0\">como <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>caso <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>materias <span class=\"_ _2\"></span>primas <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>productos <span class=\"_ _2\"></span>en <span class=\"_ _7\"></span>curso, <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>estimados </div></div><div class=\"c w41 h3e gs32\"><div class=\"t m0 x38 ha y39d ff4 fs4 fc0 sc0 ls0 ws0\">necesarios para co<span class=\"_ _1\"></span>mpletar su produc<span class=\"_ _1\"></span>ci\u00f3n. </div></div><div class=\"c w41 h3e gs32\"><div class=\"t m0 x38 ha y39f ff4 fs4 fc0 sc0 ls0 ws0\">Cuando <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>neto <span class=\"_ _7\"></span>realizable <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>existencias <span class=\"_ _7\"></span>sea <span class=\"_ _7\"></span>inferior <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>coste, <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>efec<span class=\"_ _1\"></span>tuar\u00e1n <span class=\"_ _7\"></span>las </div></div><div class=\"c w41 h3e gs32\"><div class=\"t m0 x38 ha y3a0 ff4 fs4 fc0 sc0 ls0 ws0\">oportunas <span class=\"_ _b\"> </span>correcciones <span class=\"_ _b\"> </span>valorativas, <span class=\"_ _b\"> </span>reconoci\u00e9ndolas <span class=\"_ _b\"> </span>como <span class=\"_ _17\"> </span>un<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>gas<span class=\"_ _1\"></span>to <span class=\"_ _b\"> </span>en <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>cuen<span class=\"_ _1\"></span>ta <span class=\"_ _17\"> </span>de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs32\"><div class=\"t m0 x38 ha y3a1 ff4 fs4 fc0 sc0 ls0 ws0\">resultados consoli<span class=\"_ _1\"></span>dada <span class=\"ff7\">en el ep\u00edgrafe<span class=\"_ _1\"></span> \u201cCoste de A<span class=\"_ _6\"></span>provisionamientos\u201d.<span class=\"ff4\"> </span></span></div></div><div class=\"c w41 h3e gs32\"><div class=\"t m0 x38 ha y3a2 ff4 fs4 fc0 sc0 ls0 ws0\">Si <span class=\"_ _2\"></span>las <span class=\"_ _11\"></span>circuns<span class=\"_ _1\"></span>tancias <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>causan<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>correcci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>valor <span class=\"_ _2\"></span>dejaran <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>existir, <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>importe<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>la<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs32\"><div class=\"t m0 x38 ha y3a3 ff4 fs4 fc0 sc0 ls0 ws0\">correcci\u00f3n <span class=\"_ _2\"></span>es <span class=\"_ _11\"></span>objeto <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>reversi\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>econoce <span class=\"_ _2\"></span>como <span class=\"_ _11\"></span>ingreso<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>cuenta <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>esultados<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs32\"><div class=\"t m0 x38 ha y3a4 ff4 fs4 fc0 sc0 ls0 ws0\">consolidada. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-525": {
   "value": "<div class=\"c w41 h3e gs34\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">2.14 <span class=\"_ _5\"> </span> Efectivo y equivalentes <span class=\"_ _1\"></span>al efectivo </div></div><div class=\"c w41 h3e gs34\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _0\"></span>efectivo <span class=\"_ _7\"></span>y <span class=\"_ _0\"></span>equivalentes <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>efectivo <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>efectivo <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>caja, <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>dep\u00f3sitos <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>vista <span class=\"_ _0\"></span>en </div></div><div class=\"c w41 h3e gs34\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">entidades de <span class=\"_ _6\"></span>cr\u00e9dito y ot<span class=\"_ _1\"></span>ras inversi<span class=\"_ _1\"></span>ones a <span class=\"_ _1\"></span>corto pl<span class=\"_ _6\"></span>azo con vencimiento<span class=\"_ _1\"></span> orig<span class=\"_ _1\"></span>inal de <span class=\"_ _1\"></span>tres <span class=\"_ _1\"></span>meses </div></div><div class=\"c w41 h3e gs34\"><div class=\"t m0 x38 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">o <span class=\"_ _f\"> </span>menos, <span class=\"_ _f\"> </span>y <span class=\"_ _e\"> </span>aquellos <span class=\"_ _f\"> </span>dep\u00f3sitos <span class=\"_ _f\"> </span>que, <span class=\"_ _f\"> </span>por <span class=\"_ _e\"> </span>sus <span class=\"_ _13\"> </span>condiciones <span class=\"_ _f\"> </span>contractua<span class=\"_ _0\"></span>les <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>caracter\u00edsticas<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs34\"><div class=\"t m0 x38 ha y19c ff4 fs4 fc0 sc0 ls0 ws0\">espec\u00edficas, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>consideran <span class=\"_ _a\"></span>dep\u00f3sitos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>vista <span class=\"_ _6\"></span>y <span class=\"_ _1\"></span>que <span class=\"_ _6\"></span>devengan<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>inter\u00e9s de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>mercado.<span class=\"_ _1\"></span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-526": {
   "value": "<div class=\"c w41 h3e gs36\"><div class=\"t m0 x38 ha y19d ff4 fs4 fc0 sc0 ls0 ws0\">2.15 <span class=\"_ _5\"> </span>Instrumentos de patrim<span class=\"_ _1\"></span>onio </div></div><div class=\"c w41 h3e gs36\"><div class=\"t m0 x38 ha y19f ff4 fs4 fc0 sc0 ls0 ws0\">Los  costes <span class=\"_ _d\"> </span>incrementales  directamente  atribuibl<span class=\"_ _1\"></span>es  a <span class=\"_ _d\"> </span>la  emisi\u00f3n <span class=\"_ _d\"> </span>de  nuevas <span class=\"_ _d\"> </span>acciones  u </div></div><div class=\"c w41 h3e gs36\"><div class=\"t m0 x38 ha y1a0 ff4 fs4 fc0 sc0 ls0 ws0\">opciones se <span class=\"_ _1\"></span>presentan e<span class=\"_ _6\"></span>n el patrimonio ne<span class=\"_ _1\"></span>to como <span class=\"_ _1\"></span>una deducci\u00f3n<span class=\"_ _1\"></span>, neta d<span class=\"_ _1\"></span>e impuestos<span class=\"_ _1\"></span>, de los<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs36\"><div class=\"t m0 x38 ha y1a1 ff4 fs4 fc0 sc0 ls0 ws0\">ingresos obtenido<span class=\"_ _1\"></span>s. </div></div><div class=\"c w41 h3e gs36\"><div class=\"t m0 x38 ha y1a3 ff4 fs4 fc0 sc0 ls0 ws0\">Cuando cual<span class=\"_ _1\"></span>quier entida<span class=\"_ _1\"></span>d del <span class=\"_ _1\"></span>Grupo adqui<span class=\"_ _1\"></span>ere acci<span class=\"_ _1\"></span>ones de l<span class=\"_ _1\"></span>a Sociedad <span class=\"_ _1\"></span>(acciones <span class=\"_ _1\"></span>propias), l<span class=\"_ _1\"></span>a </div></div><div class=\"c w41 h3e gs36\"><div class=\"t m0 x38 ha y1a4 ff4 fs4 fc0 sc0 ls0 ws0\">contraprestaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>pagada, <span class=\"_ _2\"></span>incluido <span class=\"_ _2\"></span>cualquier<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>incremental<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>directamente <span class=\"_ _2\"></span>atribuibl<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>(neto </div></div><div class=\"c w41 h3e gs36\"><div class=\"t m0 x38 ha y1a5 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _1\"></span>impuesto <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>las ga<span class=\"_ _1\"></span>nancias) <span class=\"_ _6\"></span>se dedu<span class=\"_ _1\"></span>ce <span class=\"_ _6\"></span>del p<span class=\"_ _1\"></span>atrimonio <span class=\"_ _6\"></span>neto a<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ribuible <span class=\"_ _6\"></span>a l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>tenedores <span class=\"_ _6\"></span>de </div></div><div class=\"c w41 h3e gs36\"><div class=\"t m0 x38 ha y1a6 ff4 fs4 fc0 sc0 ls0 ws0\">instrumentos <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>patrimonio <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>Sociedad <span class=\"_ _17\"> </span>hasta <span class=\"_ _16\"> </span>su <span class=\"_ _17\"> </span>cancelaci\u00f3n, <span class=\"_ _17\"> </span>nueva <span class=\"_ _16\"> </span>emisi\u00f3n <span class=\"_ _16\"> </span>o </div></div><div class=\"c w41 h3e gs36\"><div class=\"t m0 x38 ha y1a7 ff4 fs4 fc0 sc0 ls0 ws0\">enajenaci\u00f3n. <span class=\"_ _2\"></span>Cuando <span class=\"_ _2\"></span>estas <span class=\"_ _7\"></span>acciones <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>vuelven <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>emitir <span class=\"_ _2\"></span>posteriormente, <span class=\"_ _7\"></span>cualquier <span class=\"_ _2\"></span>importe </div></div><div class=\"c w41 h3e gs36\"><div class=\"t m0 x38 ha y1a8 ff4 fs4 fc0 sc0 ls0 ws0\">recibido, <span class=\"_ _7\"></span>neto<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cualquier <span class=\"_ _0\"></span>coste <span class=\"_ _7\"></span>incremental<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>transacci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>directamente <span class=\"_ _7\"></span>atribuible <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>los </div></div><div class=\"c w41 h3e gs36\"><div class=\"t m0 x38 ha y1a9 ff4 fs4 fc0 sc0 ls0 ws0\">correspondientes efec<span class=\"_ _1\"></span>tos del impuesto sobre las ganancias, se incluye en el patrimonio neto </div></div><div class=\"c w41 h3e gs36\"><div class=\"t m0 x38 ha y1aa ff4 fs4 fc0 sc0 ls0 ws0\">atribuible a los tened<span class=\"_ _1\"></span>ores de instru<span class=\"_ _1\"></span>mentos de pat<span class=\"_ _1\"></span>rimonio del Grupo<span class=\"_ _1\"></span>. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-527": {
   "value": "<div class=\"c w41 h3e gs38\"><div class=\"t m0 x38 ha y1ac ff4 fs4 fc0 sc0 ls7 ws0\">2.16<span class=\"ls0\"> <span class=\"_ _5\"> </span> <span class=\"_ _0\"></span>Pasivos fina<span class=\"_ _1\"></span>ncieros </span></div></div><div class=\"c w41 h3e gs38\"><div class=\"t m0 x38 ha y1ae ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _9\"> </span>pasivos <span class=\"_ _9\"> </span>financieros <span class=\"_ _8\"></span>se <span class=\"_ _13\"> </span>reconocen, <span class=\"_ _9\"> </span>inicialmen<span class=\"_ _1\"></span>te, <span class=\"_ _9\"> </span>por <span class=\"_ _13\"> </span>su <span class=\"_ _9\"></span>valor <span class=\"_ _8\"></span>r<span class=\"_ _0\"></span>azonabl<span class=\"_ _1\"></span>e, <span class=\"_ _9\"> </span>netos <span class=\"_ _13\"> </span>de <span class=\"_ _9\"></span>los </div></div><div class=\"c w41 h3e gs38\"><div class=\"t m0 x38 ha y1af ff4 fs4 fc0 sc0 ls0 ws0\">costes en que se ha<span class=\"_ _1\"></span>ya incurrido en<span class=\"_ _1\"></span> la transacci<span class=\"_ _1\"></span>\u00f3n.  </div></div><div class=\"c w41 h3e gs38\"><div class=\"t m0 x38 ha y1b1 ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _11\"></span>pasivos<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>financieros <span class=\"_ _2\"></span>asumidos <span class=\"_ _11\"></span>o <span class=\"_ _2\"></span>incurridos <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>clasifican <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>las <span class=\"_ _11\"></span>siguien<span class=\"_ _1\"></span>tes </div></div><div class=\"c w41 h3e gs38\"><div class=\"t m0 x38 ha y1b2 ff4 fs4 fc0 sc0 ls0 ws0\">categor\u00edas de valora<span class=\"_ _1\"></span>ci\u00f3n: </div></div><div class=\"c w41 h3e gs38\"><div class=\"t m0 x91 ha y3a6 ff4 fs4 fc0 sc0 ls7 ws0\">a.<span class=\"ls0\"> <span class=\"_ _9\"> </span>Pasivos <span class=\"_ _2\"></span>financieros <span class=\"_ _11\"></span>a <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>amortizado: <span class=\"_ _2\"></span>son <span class=\"_ _2\"></span>aquellos <span class=\"_ _2\"></span>d\u00e9bitos <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>partidas <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>pagar <span class=\"_ _2\"></span>que </span></div></div><div class=\"c w41 h3e gs38\"><div class=\"t m0 x81 ha y3a7 ff4 fs4 fc0 sc0 ls0 ws0\">tiene <span class=\"_ _a\"></span>el <span class=\"_ _6\"></span>grupo <span class=\"_ _a\"></span>y <span class=\"_ _6\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _6\"></span>han <span class=\"_ _a\"></span>originado <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _a\"></span>compra <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>bienes <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>servicios <span class=\"_ _a\"></span>por <span class=\"_ _6\"></span>operaciones<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs38\"><div class=\"t m0 x81 ha y3a8 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _9\"> </span>tr\u00e1fico <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>empresa, <span class=\"_ _8\"></span>o <span class=\"_ _9\"> </span>aquellos <span class=\"_ _9\"></span>que, <span class=\"_ _9\"></span>sin <span class=\"_ _8\"></span>tener <span class=\"_ _13\"> </span>un <span class=\"_ _9\"></span>origen <span class=\"_ _8\"></span>comercial, <span class=\"_ _8\"></span>no <span class=\"_ _9\"> </span>sien<span class=\"_ _0\"></span>do </div></div><div class=\"c w41 h3e gs38\"><div class=\"t m0 x81 ha y3a9 ff4 fs4 fc0 sc0 ls0 ws0\">instrumentos <span class=\"_ _1\"></span>derivados, <span class=\"_ _6\"></span>proceden de <span class=\"_ _1\"></span>operaci<span class=\"_ _1\"></span>ones de<span class=\"_ _1\"></span> pr\u00e9s<span class=\"_ _1\"></span>tamos o<span class=\"_ _1\"></span> cr\u00e9dito <span class=\"_ _6\"></span>recibidos po<span class=\"_ _6\"></span>r </div></div><div class=\"c w41 h3e gs38\"><div class=\"t m0 x81 ha y3aa ff4 fs4 fc0 sc0 ls0 ws0\">el Grupo. </div></div><div class=\"c w41 h3e gs38\"><div class=\"t m0 x91 ha y3ab ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _25\"> </span>Estos <span class=\"_ _6\"></span>pasivos <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>valoran <span class=\"_ _a\"></span>inicialmente <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>contraprestaci\u00f3n <span class=\"_ _6\"></span>recibida,<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs38\"><div class=\"t m0 x81 ha y3ac ff4 fs4 fc0 sc0 ls0 ws0\">ajustada <span class=\"_ _7\"></span>por <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>costes <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>transacci\u00f3n <span class=\"_ _7\"></span>directamente<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>atribuibles. <span class=\"_ _7\"></span>Con <span class=\"_ _2\"></span>posterioridad<span class=\"_ _1\"></span>, </div></div><div class=\"c w41 h3e gs38\"><div class=\"t m0 x81 ha y3ad ff4 fs4 fc0 sc0 ls0 ws0\">dichos pasivos se<span class=\"_ _1\"></span> valoran de acuerdo <span class=\"_ _1\"></span>con su cos<span class=\"_ _1\"></span>te amortizado. </div></div><div class=\"c w41 h3e gs38\"><div class=\"t m0 x81 ha y383 ff4 fs4 fc0 sc0 ls0 ws0\">Las cuentas <span class=\"_ _0\"></span>comercial<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>pagar son obligaciones de <span class=\"_ _0\"></span>pago <span class=\"_ _0\"></span>por bienes o <span class=\"_ _0\"></span>servicios que </div></div><div class=\"c w41 h3e gs38\"><div class=\"t m0 x81 ha y81 ff4 fs4 fc0 sc0 ls0 ws0\">se han <span class=\"_ _6\"></span>adquirido <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>proveedores<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>curso <span class=\"_ _1\"></span>ordinario <span class=\"_ _6\"></span>de la<span class=\"_ _1\"></span> activida<span class=\"_ _1\"></span>d. <span class=\"_ _1\"></span>As\u00ed <span class=\"_ _6\"></span>mismo no<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs38\"><div class=\"t m0 x81 ha y3ae ff4 fs4 fc0 sc0 ls0 ws0\">devengan <span class=\"_ _11\"></span>intereses <span class=\"_ _8\"></span>expl\u00edcita<span class=\"_ _1\"></span>mente <span class=\"_ _11\"></span>y <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>registran <span class=\"_ _11\"></span>a <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>nominal, <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>no <span class=\"_ _8\"></span>difiere </div></div><div class=\"c w41 h3e gs38\"><div class=\"t m0 x81 ha y3af ff4 fs4 fc0 sc0 ls0 ws0\">significativamente<span class=\"_ _1\"></span> de su valor razo<span class=\"_ _1\"></span>nable. </div></div><div class=\"c w41 h3e gs38\"><div class=\"t m0 x91 ha y387 ff4 fs4 fc0 sc0 ls7 ws0\">b.<span class=\"ls0\"> <span class=\"_ _26\"> </span>Pasivos financieros<span class=\"_ _1\"></span> a valor razonabl<span class=\"_ _1\"></span>e con cambios en resul<span class=\"_ _1\"></span>tados<span class=\"lsf\">. </span> </span></div></div><div class=\"c w41 h3e gs38\"><div class=\"t m0 x81 ha y206 ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _b\"> </span>instrumentos <span class=\"_ _b\"> </span>financi<span class=\"_ _1\"></span>eros <span class=\"_ _b\"> </span>con <span class=\"_ _b\"> </span>cambios <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>esultados <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>valoran <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>su <span class=\"_ _b\"> </span>valor </div></div><div class=\"c w41 h3e gs38\"><div class=\"t m0 x81 ha y3b0 ff4 fs4 fc0 sc0 ls0 ws0\">razonable, <span class=\"_ _9\"> </span>registr\u00e1ndose <span class=\"_ _9\"></span>en <span class=\"_ _13\"> </span>la <span class=\"_ _9\"></span>cuenta <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>p\u00e9rdidas <span class=\"_ _9\"></span>y <span class=\"_ _9\"> </span>ganancias <span class=\"_ _13\"> </span>el <span class=\"_ _9\"> </span>resultado <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>las </div></div><div class=\"c w41 h3e gs38\"><div class=\"t m0 x81 ha y3b1 ff4 fs4 fc0 sc0 ls0 ws0\">variaciones de dicho<span class=\"_ _1\"></span> valor razona<span class=\"_ _1\"></span>ble. </div></div><div class=\"c w41 h3e gs38\"><div class=\"t m0 x38 ha y3b2 ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _1\"></span>pasivos<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>financieros <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>clasifican <span class=\"_ _6\"></span>como pasi<span class=\"_ _1\"></span>vos <span class=\"_ _6\"></span>corrientes <span class=\"_ _6\"></span>a <span class=\"_ _1\"></span>menos <span class=\"_ _6\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _1\"></span>tenga <span class=\"_ _6\"></span>un </div></div><div class=\"c w41 h3e gs3a\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">derecho <span class=\"_ _6\"></span>incondicional <span class=\"_ _6\"></span>a di<span class=\"_ _1\"></span>ferir <span class=\"_ _1\"></span>su <span class=\"_ _6\"></span>liquidaci\u00f3n <span class=\"_ _6\"></span>durante al <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>12 meses<span class=\"_ _6\"></span> despu\u00e9<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>fecha </div></div><div class=\"c w41 h3e gs3a\"><div class=\"t m0 x38 ha y198 ff4 fs4 fc0 sc0 ls0 ws0\">del estado de situa<span class=\"_ _1\"></span>ci\u00f3n financi<span class=\"_ _1\"></span>era.  </div></div><div class=\"c w41 h3e gs3a\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _7\"></span>pasivos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>dan <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>baja <span class=\"_ _7\"></span>cuando <span class=\"_ _0\"></span>han <span class=\"_ _7\"></span>expirado <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>pagado <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>cancelado </div></div><div class=\"c w41 h3e gs3a\"><div class=\"t m0 x38 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">las obligaci<span class=\"_ _1\"></span>ones contractuales a ell<span class=\"_ _1\"></span>os asociadas.  </div></div><div class=\"c w41 h3e gs3a\"><div class=\"t m0 x38 ha y53 ff4 fs4 fc0 sc0 ls0 ws0\">Adicional<span class=\"_ _1\"></span>mente, el <span class=\"_ _6\"></span>Grupo ha <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>ormalizado <span class=\"_ _6\"></span>en el <span class=\"_ _1\"></span>prese<span class=\"_ _1\"></span>nte e<span class=\"_ _1\"></span>jercicio <span class=\"_ _1\"></span>determinado<span class=\"_ _1\"></span>s cont<span class=\"_ _1\"></span>ratos con<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs3a\"><div class=\"t m0 x38 ha y19d ff4 fs4 fc0 sc0 ls0 ws0\">entidades <span class=\"_ _0\"></span>financieras <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cesi\u00f3n <span class=\"_ _0\"></span>sin <span class=\"_ _0\"></span>recurso <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>derechos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cr\u00e9dito futuros <span class=\"_ _7\"></span>asociados<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>a </div></div><div class=\"c w41 h3e gs3a\"><div class=\"t m0 x38 ha y19e ff4 fs4 fc0 sc0 ls0 ws0\">un contrato a<span class=\"_ _1\"></span>ctualmente<span class=\"_ _1\"></span> en ejecuci\u00f3n,<span class=\"_ _1\"></span> mediante<span class=\"_ _1\"></span> los que el Grupo<span class=\"_ _1\"></span> tiene la opci<span class=\"_ _1\"></span>\u00f3n de anticipar<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs3a\"><div class=\"t m0 x38 ha y19f ff4 fs4 fc0 sc0 ls0 ws0\">fondos <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>funci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>determinados <span class=\"_ _6\"></span>hitos <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>producci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _6\"></span>alcanzados,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>verificados <span class=\"_ _a\"></span>por <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>tercero<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs3a\"><div class=\"t m0 x38 ha y1a0 ff4 fs4 fc0 sc0 ls0 ws0\">independien<span class=\"_ _1\"></span>te. <span class=\"_ _0\"></span>En el <span class=\"_ _0\"></span>caso de obtener <span class=\"_ _0\"></span>un anticipo, el <span class=\"_ _0\"></span>Grupo registra, por <span class=\"_ _0\"></span>una parte un <span class=\"_ _0\"></span>pasivo </div></div><div class=\"c w41 h3e gs3a\"><div class=\"t m0 x38 ha y1a1 ff4 fs4 fc0 sc0 ls0 ws0\">financiero <span class=\"_ _6\"></span>correspondiente <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>obligaci<span class=\"_ _1\"></span>\u00f3n de<span class=\"_ _6\"></span> pago <span class=\"_ _6\"></span>futura de<span class=\"_ _1\"></span> los <span class=\"_ _6\"></span>intereses <span class=\"_ _6\"></span>que posterior<span class=\"_ _1\"></span>mente<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs3a\"><div class=\"t m0 x38 ha y1a2 ff4 fs4 fc0 sc0 ls0 ws0\">es medido a <span class=\"_ _1\"></span>su valor <span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>azonabl<span class=\"_ _1\"></span>e y, por o<span class=\"_ _1\"></span>tra parte u<span class=\"_ _1\"></span>n pasivo <span class=\"_ _1\"></span>de naturaleza <span class=\"_ _1\"></span>comercial da<span class=\"_ _1\"></span>do que<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs3a\"><div class=\"t m0 x38 ha y1a3 ff4 fs4 fc0 sc0 ls0 ws0\">el <span class=\"_ _11\"></span>Grupo <span class=\"_ _2\"></span>no <span class=\"_ _11\"></span>tiene <span class=\"_ _11\"></span>obligaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>desembol<span class=\"_ _1\"></span>sos <span class=\"_ _11\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>mismo<span class=\"_ _1\"></span>, <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>est\u00e1 <span class=\"_ _2\"></span>vinculado <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>la </div></div><div class=\"c w41 h3e gs3a\"><div class=\"t m0 x38 ha y1a4 ff4 fs4 fc0 sc0 ls0 ws0\">obligaci\u00f3n<span class=\"_ _1\"></span> de ejecuci\u00f3n del contrato <span class=\"_ _1\"></span>con el cliente. </div></div><div class=\"c w41 h3e gs3c\"><div class=\"t m0 x38 ha y1a6 ff4 fs4 fc0 sc0 ls0 ws0\">Derivados de cober<span class=\"_ _1\"></span>tura </div></div><div class=\"c w41 h3e gs3c\"><div class=\"t m0 x38 ha y1a8 ff4 fs4 fc0 sc0 ls0 ws0\">Los instrumentos <span class=\"_ _1\"></span>financieros derivad<span class=\"_ _1\"></span>os de pasivo<span class=\"_ _1\"></span> se valoran a su <span class=\"_ _1\"></span>valor razonab<span class=\"_ _1\"></span>le.  </div></div><div class=\"c w41 h3e gs3c\"><div class=\"t m0 x38 ha y1aa ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _13\"> </span>Grupo <span class=\"_ _f\"> </span>utiliza <span class=\"_ _13\"> </span>instrumentos <span class=\"_ _13\"> </span>financieros <span class=\"_ _13\"> </span>derivados <span class=\"_ _13\"> </span>para <span class=\"_ _f\"> </span>cubrir <span class=\"_ _13\"> </span>los <span class=\"_ _f\"> </span>riesgos <span class=\"_ _13\"> </span>a <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>que <span class=\"_ _13\"> </span>se </div></div><div class=\"c w41 h3e gs3c\"><div class=\"t m0 x38 ha y1ab ff4 fs4 fc0 sc0 ls0 ws0\">encuentran expues<span class=\"_ _1\"></span>tas sus activida<span class=\"_ _1\"></span>des, operaci<span class=\"_ _1\"></span>ones y flujos de efec<span class=\"_ _1\"></span>tivo futuros<span class=\"_ _1\"></span>.  </div></div><div class=\"c w41 h3e gs3c\"><div class=\"t m0 x38 ha y1ad ff4 fs4 fc0 sc0 ls0 ws0\">Fundamentalmente<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>estos <span class=\"_ _7\"></span>riesgos <span class=\"_ _2\"></span>son <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>fluctuaciones <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>tipos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inter\u00e9s <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>de </div></div><div class=\"c w41 h3e gs3c\"><div class=\"t m0 x38 ha y1ae ff4 fs4 fc0 sc0 ls0 ws0\">cambio. </div></div><div class=\"c w41 h3e gs3c\"><div class=\"t m0 x38 ha y1b0 ff4 fs4 fc0 sc0 ls0 ws0\">Para qu<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>stos <span class=\"_ _1\"></span>instrume<span class=\"_ _1\"></span>ntos <span class=\"_ _1\"></span>financieros <span class=\"_ _6\"></span>se puedan <span class=\"_ _6\"></span>calificar como<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> cob<span class=\"_ _1\"></span>ertura <span class=\"_ _1\"></span>contable, <span class=\"_ _6\"></span>son </div></div><div class=\"c w41 h3e gs3c\"><div class=\"t m0 x38 ha y1b1 ff4 fs4 fc0 sc0 ls0 ws0\">designados inicialmente <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>tales <span class=\"_ _0\"></span>document\u00e1ndose la <span class=\"_ _0\"></span>relaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cobertura. Asimismo, <span class=\"_ _0\"></span>el </div></div><div class=\"c w41 h3e gs3c\"><div class=\"t m0 x38 ha y1b2 ff4 fs4 fc0 sc0 ls0 ws0\">Grupo verifica inicialmente y <span class=\"_ _0\"></span>de forma peri\u00f3dica a lo largo <span class=\"_ _0\"></span>de su <span class=\"_ _0\"></span>vida (como <span class=\"_ _0\"></span>m\u00ednimo en cada </div></div><div class=\"c w41 h3e gs3c\"><div class=\"t m0 x38 ha y264 ff4 fs4 fc0 sc0 ls0 ws0\">cierre contable)<span class=\"_ _1\"></span> que la relaci<span class=\"_ _1\"></span>\u00f3n de cobertura es<span class=\"_ _1\"></span> eficaz. </div></div><div class=\"c w41 h3e gs3c\"><div class=\"t m0 x38 ha y265 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _f\"> </span>Grupo <span class=\"_ _e\"> </span>aplica <span class=\"_ _f\"> </span>cobertura <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>valor <span class=\"_ _e\"> </span>razonable, <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>cambios <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>valor <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>instrumento <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs3c\"><div class=\"t m0 x38 ha y266 ff4 fs4 fc0 sc0 ls0 ws0\">cobertura y de la<span class=\"_ _1\"></span> partida cubi<span class=\"_ _1\"></span>erta, atribuibles al<span class=\"_ _1\"></span> riesgo cubier<span class=\"_ _1\"></span>to, se reconocen<span class=\"_ _1\"></span> en resultados. </div></div><div class=\"c w41 h3e gs3c\"><div class=\"t m0 x38 ha y3aa ff4 fs4 fc0 sc0 ls0 ws0\">La cont<span class=\"_ _0\"></span>abilizaci<span class=\"_ _1\"></span>\u00f3n de <span class=\"_ _0\"></span>coberturas <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>interrumpida cuando el <span class=\"_ _0\"></span>instrumento <span class=\"_ _0\"></span>de cobertura <span class=\"_ _0\"></span>vence,<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs3c\"><div class=\"t m0 x38 ha y3b3 ff4 fs4 fc0 sc0 ls0 ws0\">o <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>vendido, <span class=\"_ _7\"></span>finalizado <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>ejercido, <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>deja <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cumplir <span class=\"_ _7\"></span>los <span class=\"_ _2\"></span>criterios<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>contabilizaci\u00f3n <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs3c\"><div class=\"t m0 x38 ha y3b4 ff4 fs4 fc0 sc0 ls0 ws0\">coberturas. <span class=\"_ _11\"></span>En<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>ese <span class=\"_ _11\"></span>momento<span class=\"_ _1\"></span>, <span class=\"_ _11\"></span>cualquier <span class=\"_ _11\"></span>bene<span class=\"_ _1\"></span>ficio <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>p\u00e9rdida<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>acumulada <span class=\"_ _2\"></span>correspondiente <span class=\"_ _11\"></span>al<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs3c\"><div class=\"t m0 x38 ha y3b5 ff4 fs4 fc0 sc0 ls0 ws0\">instrumento de cobertura <span class=\"_ _0\"></span>que haya sido r<span class=\"_ _0\"></span>egistrad<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>patrimoni<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>neto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>se mantiene dentro </div></div><div class=\"c w41 h3e gs3c\"><div class=\"t m0 x38 ha y3b6 ff4 fs4 fc0 sc0 ls0 ws0\">del <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>hasta <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>produzca <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>operaci\u00f3n <span class=\"_ _0\"></span>prevista. <span class=\"_ _0\"></span>Cuando <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>espera <span class=\"_ _7\"></span>que<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs3c\"><div class=\"t m0 x38 ha y3b7 ff4 fs4 fc0 sc0 ls0 ws0\">se <span class=\"_ _9\"></span>produzca<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _8\"></span>operaci\u00f3n <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _9\"></span>siendo <span class=\"_ _8\"></span>objeto <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cobertura, <span class=\"_ _8\"></span>los <span class=\"_ _9\"></span>beneficios <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>p\u00e9rdidas </div></div><div class=\"c w41 h3e gs3c\"><div class=\"t m0 x38 ha y3b8 ff4 fs4 fc0 sc0 ls0 ws0\">acumulados <span class=\"_ _1\"></span>netos<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>conocido<span class=\"_ _1\"></span>s en<span class=\"_ _1\"></span> el<span class=\"_ _1\"></span> pa<span class=\"_ _1\"></span>trimonio <span class=\"_ _6\"></span>neto se <span class=\"_ _6\"></span>transfieren <span class=\"_ _6\"></span>a los <span class=\"_ _6\"></span>resultados <span class=\"_ _1\"></span>netos <span class=\"_ _6\"></span>del </div></div><div class=\"c w41 h3e gs3c\"><div class=\"t m0 x38 ha y3b9 ff4 fs4 fc0 sc0 ls0 ws0\">per\u00edodo<span class=\"_ _39\"> </span>. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "Derivados de cober<span class=\"_ _1\"></span>tura Los instrumentos <span class=\"_ _1\"></span>financieros derivad<span class=\"_ _1\"></span>os de pasivo<span class=\"_ _1\"></span> se valoran a su <span class=\"_ _1\"></span>valor razonab<span class=\"_ _1\"></span>le.  El <span class=\"_ _13\"> </span>Grupo <span class=\"_ _f\"> </span>utiliza <span class=\"_ _13\"> </span>instrumentos <span class=\"_ _13\"> </span>financieros <span class=\"_ _13\"> </span>derivados <span class=\"_ _13\"> </span>para <span class=\"_ _f\"> </span>cubrir <span class=\"_ _13\"> </span>los <span class=\"_ _f\"> </span>riesgos <span class=\"_ _13\"> </span>a <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>que <span class=\"_ _13\"> </span>se encuentran expues<span class=\"_ _1\"></span>tas sus activida<span class=\"_ _1\"></span>des, operaci<span class=\"_ _1\"></span>ones y flujos de efec<span class=\"_ _1\"></span>tivo futuros<span class=\"_ _1\"></span>.  Fundamentalmente<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>estos <span class=\"_ _7\"></span>riesgos <span class=\"_ _2\"></span>son <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>fluctuaciones <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>tipos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inter\u00e9s <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>de cambio. Para qu<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>stos <span class=\"_ _1\"></span>instrume<span class=\"_ _1\"></span>ntos <span class=\"_ _1\"></span>financieros <span class=\"_ _6\"></span>se puedan <span class=\"_ _6\"></span>calificar como<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> cob<span class=\"_ _1\"></span>ertura <span class=\"_ _1\"></span>contable, <span class=\"_ _6\"></span>son designados inicialmente <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>tales <span class=\"_ _0\"></span>document\u00e1ndose la <span class=\"_ _0\"></span>relaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cobertura. Asimismo, <span class=\"_ _0\"></span>el Grupo verifica inicialmente y <span class=\"_ _0\"></span>de forma peri\u00f3dica a lo largo <span class=\"_ _0\"></span>de su <span class=\"_ _0\"></span>vida (como <span class=\"_ _0\"></span>m\u00ednimo en cada cierre contable)<span class=\"_ _1\"></span> que la relaci<span class=\"_ _1\"></span>\u00f3n de cobertura es<span class=\"_ _1\"></span> eficaz. El <span class=\"_ _f\"> </span>Grupo <span class=\"_ _e\"> </span>aplica <span class=\"_ _f\"> </span>cobertura <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>valor <span class=\"_ _e\"> </span>razonable, <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>cambios <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>valor <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>instrumento <span class=\"_ _e\"> </span>de<span class=\"_ _1\"></span> cobertura y de la<span class=\"_ _1\"></span> partida cubi<span class=\"_ _1\"></span>erta, atribuibles al<span class=\"_ _1\"></span> riesgo cubier<span class=\"_ _1\"></span>to, se reconocen<span class=\"_ _1\"></span> en resultados. La cont<span class=\"_ _0\"></span>abilizaci<span class=\"_ _1\"></span>\u00f3n de <span class=\"_ _0\"></span>coberturas <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>interrumpida cuando el <span class=\"_ _0\"></span>instrumento <span class=\"_ _0\"></span>de cobertura <span class=\"_ _0\"></span>vence,<span class=\"_ _1\"></span> o <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>vendido, <span class=\"_ _7\"></span>finalizado <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>ejercido, <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>deja <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cumplir <span class=\"_ _7\"></span>los <span class=\"_ _2\"></span>criterios<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>contabilizaci\u00f3n <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> coberturas. <span class=\"_ _11\"></span>En<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>ese <span class=\"_ _11\"></span>momento<span class=\"_ _1\"></span>, <span class=\"_ _11\"></span>cualquier <span class=\"_ _11\"></span>bene<span class=\"_ _1\"></span>ficio <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>p\u00e9rdida<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>acumulada <span class=\"_ _2\"></span>correspondiente <span class=\"_ _11\"></span>al<span class=\"_ _1\"></span> instrumento de cobertura <span class=\"_ _0\"></span>que haya sido r<span class=\"_ _0\"></span>egistrad<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>patrimoni<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>neto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>se mantiene dentro del <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>hasta <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>produzca <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>operaci\u00f3n <span class=\"_ _0\"></span>prevista. <span class=\"_ _0\"></span>Cuando <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>espera <span class=\"_ _7\"></span>que<span class=\"_ _1\"></span> se <span class=\"_ _9\"></span>produzca<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _8\"></span>operaci\u00f3n <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _9\"></span>siendo <span class=\"_ _8\"></span>objeto <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cobertura, <span class=\"_ _8\"></span>los <span class=\"_ _9\"></span>beneficios <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>p\u00e9rdidas acumulados <span class=\"_ _1\"></span>netos<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>conocido<span class=\"_ _1\"></span>s en<span class=\"_ _1\"></span> el<span class=\"_ _1\"></span> pa<span class=\"_ _1\"></span>trimonio <span class=\"_ _6\"></span>neto se <span class=\"_ _6\"></span>transfieren <span class=\"_ _6\"></span>a los <span class=\"_ _6\"></span>resultados <span class=\"_ _1\"></span>netos <span class=\"_ _6\"></span>del per\u00edodo<span class=\"_ _39\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-528": {
   "value": "<div class=\"c w41 h3e gs3e\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls7 ws0\">2.17<span class=\"ls0\"> <span class=\"_ _5\"> </span> <span class=\"_ _0\"></span>Impuestos co<span class=\"_ _1\"></span>rrientes y <span class=\"_ _1\"></span>diferidos  </span></div></div><div class=\"c w41 h3e gs3e\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _f\"> </span>gasto <span class=\"_ _e\"> </span>por <span class=\"_ _f\"> </span>impuesto <span class=\"_ _f\"> </span>del <span class=\"_ _e\"> </span>periodo <span class=\"_ _f\"> </span>comprende <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>impuestos <span class=\"_ _f\"> </span>corrientes <span class=\"_ _f\"> </span>y <span class=\"_ _e\"> </span>diferidos. <span class=\"_ _f\"> </span>Los </div></div><div class=\"c w41 h3e gs3e\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">impuestos <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconocen <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>resultado, <span class=\"_ _2\"></span>excepto <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>medida <span class=\"_ _11\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>estos <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>refieran<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>a<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs3e\"><div class=\"t m0 x38 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">partidas reconocidas<span class=\"_ _1\"></span> en resultados o direc<span class=\"_ _1\"></span>tamente en el pa<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>rimonio neto<span class=\"_ _1\"></span>.  </div></div><div class=\"c w41 h3e gs3e\"><div class=\"t m0 x38 ha y53 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _9\"></span>gasto <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>impuesto <span class=\"_ _9\"> </span>corriente <span class=\"_ _8\"></span>se <span class=\"_ _9\"> </span>calcula <span class=\"_ _9\"> </span>en <span class=\"_ _13\"> </span>base <span class=\"_ _9\"></span>a <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>leyes <span class=\"_ _9\"> </span>aprobadas <span class=\"_ _8\"></span>o <span class=\"_ _13\"> </span>a <span class=\"_ _9\"></span>punto <span class=\"_ _9\"></span>de </div></div><div class=\"c w41 h3e gs3e\"><div class=\"t m0 x38 ha y19d ff4 fs4 fc0 sc0 ls0 ws0\">aprobarse <span class=\"_ _11\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>fecha <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>estado<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>si<span class=\"_ _1\"></span>tuaci\u00f3n <span class=\"_ _11\"></span>fin<span class=\"_ _1\"></span>anciera <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>pa\u00edses<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>opera <span class=\"_ _11\"></span>el </div></div><div class=\"c w41 h3e gs3e\"><div class=\"t m0 x38 ha y19e ff4 fs4 fc0 sc0 ls0 ws0\">Grupo <span class=\"_ _f\"> </span>y <span class=\"_ _e\"> </span>en <span class=\"_ _f\"> </span>los <span class=\"_ _e\"> </span>que <span class=\"_ _f\"> </span>generan <span class=\"_ _f\"> </span>bases <span class=\"_ _e\"> </span>imponibles. <span class=\"_ _f\"> </span>La <span class=\"_ _f\"> </span>direcci\u00f3n <span class=\"_ _e\"> </span>eval\u00faa <span class=\"_ _f\"> </span>peri\u00f3dicamente <span class=\"_ _f\"> </span>las </div></div><div class=\"c w41 h3e gs3e\"><div class=\"t m0 x38 ha y19f ff4 fs4 fc0 sc0 ls0 ws0\">posiciones <span class=\"_ _1\"></span>tomadas en <span class=\"_ _1\"></span>las declaracion<span class=\"_ _1\"></span>es de imp<span class=\"_ _1\"></span>uestos <span class=\"_ _1\"></span>respecto a l<span class=\"_ _1\"></span>as situaci<span class=\"_ _1\"></span>ones en l<span class=\"_ _1\"></span>as que<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs3e\"><div class=\"t m0 x38 ha y1a0 ff4 fs4 fc0 sc0 ls0 ws0\">la <span class=\"_ _8\"></span>regulaci\u00f3n <span class=\"_ _9\"></span>fiscal <span class=\"_ _9\"></span>aplicable <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _9\"></span>sujeta <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>interpretaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _9\"></span>y, <span class=\"_ _8\"></span>en <span class=\"_ _9\"> </span>caso <span class=\"_ _9\"> </span>necesario, <span class=\"_ _9\"></span>establece<span class=\"_ _39\"> </span><span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y1a1 ff4 fs4 fc0 sc0 ls0 ws0\">provisiones en funci<span class=\"_ _1\"></span>\u00f3n de las canti<span class=\"_ _1\"></span>dades que se espera paga<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span> a las autorida<span class=\"_ _1\"></span>des fiscales.<span class=\"_ _39\"> </span> </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y1a3 ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _d\"> </span>impuestos  diferidos <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>reconocen, <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>acu<span class=\"_ _1\"></span>erdo <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>el  m\u00e9todo <span class=\"_ _5\"> </span>de  pasivo, <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>las </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y1a4 ff4 fs4 fc0 sc0 ls0 ws0\">diferencias <span class=\"_ _2\"></span>temporarias<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>surgen <span class=\"_ _2\"></span>entre <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>bases <span class=\"_ _2\"></span>fiscales <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>activos <span class=\"_ _11\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>pasivos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>sus </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y1a5 ff4 fs4 fc0 sc0 ls0 ws0\">importes <span class=\"_ _6\"></span>en <span class=\"_ _1\"></span>libros <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _1\"></span>cuentas <span class=\"_ _6\"></span>anuales <span class=\"_ _6\"></span>consolidadas. <span class=\"_ _6\"></span>Sin emba<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>go, <span class=\"_ _6\"></span>los <span class=\"_ _1\"></span>impuesto<span class=\"_ _1\"></span>s di<span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>eridos </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y1a6 ff4 fs4 fc0 sc0 ls0 ws0\">no <span class=\"_ _d\"> </span>se  contabilizan  si <span class=\"_ _d\"> </span>surgen <span class=\"_ _d\"> </span>del  r<span class=\"_ _0\"></span>econoci<span class=\"_ _1\"></span>miento  inicial <span class=\"_ _d\"> </span>de  un <span class=\"_ _d\"> </span>activo  o <span class=\"_ _d\"> </span>pasivo <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>una </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y1a7 ff4 fs4 fc0 sc0 ls0 ws0\">transacci\u00f3n,<span class=\"_ _1\"></span> distinta de una combinaci\u00f3n de nego<span class=\"_ _1\"></span>cios que, en el momento<span class=\"_ _1\"></span> de la transacci\u00f3n, </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y1a8 ff4 fs4 fc0 sc0 ls0 ws0\">no <span class=\"_ _2\"></span>afecta <span class=\"_ _2\"></span>ni <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>resultado <span class=\"_ _2\"></span>contable <span class=\"_ _2\"></span>ni <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>ganancia <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>p\u00e9rdida <span class=\"_ _2\"></span>fiscal. <span class=\"_ _11\"></span>El<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>impuesto <span class=\"_ _2\"></span>diferido <span class=\"_ _7\"></span>se </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y1a9 ff4 fs4 fc0 sc0 ls0 ws0\">determina usando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>normativa y <span class=\"_ _0\"></span>los t<span class=\"_ _0\"></span>ipos impositivos aprobados <span class=\"_ _0\"></span>o a <span class=\"_ _0\"></span>punto de <span class=\"_ _0\"></span>aprobarse <span class=\"_ _0\"></span>en<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y1aa ff4 fs4 fc0 sc0 ls0 ws0\">la <span class=\"_ _2\"></span>fecha <span class=\"_ _11\"></span>del <span class=\"_ _2\"></span>estado <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>situaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>inanciera <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>espera <span class=\"_ _2\"></span>ser\u00e1n <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>apli<span class=\"_ _1\"></span>caci\u00f3n <span class=\"_ _2\"></span>cuando <span class=\"_ _11\"></span>el </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y1ab ff4 fs4 fc0 sc0 ls0 ws0\">correspondiente <span class=\"_ _7\"></span>activo<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>impuesto <span class=\"_ _7\"></span>diferido <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>realice <span class=\"_ _7\"></span>o <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>pasivo <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>impuesto <span class=\"_ _0\"></span>diferido <span class=\"_ _7\"></span>se </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y1ac ff4 fs4 fc0 sc0 ls0 ws0\">liquide. </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y1ae ff4 fs4 fc0 sc0 ls0 ws0\">Los activos po<span class=\"_ _1\"></span>r impuesto<span class=\"_ _1\"></span>s diferidos se<span class=\"_ _1\"></span> reconocen<span class=\"_ _1\"></span> en la medida<span class=\"_ _1\"></span> en que es<span class=\"_ _1\"></span> probable que<span class=\"_ _1\"></span> vaya </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y1af ff4 fs4 fc0 sc0 ls0 ws0\">a <span class=\"_ _9\"> </span>disponerse <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>beneficios <span class=\"_ _8\"></span>fiscales <span class=\"_ _9\"></span>futuros <span class=\"_ _9\"></span>con <span class=\"_ _8\"></span>los <span class=\"_ _9\"> </span>que <span class=\"_ _13\"> </span>poder <span class=\"_ _8\"></span>compensar <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>diferencias </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y1b0 ff4 fs4 fc0 sc0 ls0 ws0\">temporarias.<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y1b2 ff4 fs4 fc0 sc0 ls0 ws0\">Se <span class=\"_ _16\"> </span>reconocen <span class=\"_ _16\"> </span>impuestos <span class=\"_ _17\"> </span>diferidos <span class=\"_ _16\"> </span>sobre <span class=\"_ _16\"> </span>las <span class=\"_ _16\"> </span>diferencias <span class=\"_ _16\"> </span>temporaria<span class=\"_ _6\"></span>s <span class=\"_ _10\"> </span>que <span class=\"_ _16\"> </span>surgen <span class=\"_ _16\"> </span>en </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y264 ff4 fs4 fc0 sc0 ls0 ws0\">inversiones en<span class=\"_ _1\"></span> dependie<span class=\"_ _1\"></span>ntes, asoci<span class=\"_ _1\"></span>adas y <span class=\"_ _1\"></span>negocios <span class=\"_ _1\"></span>conjuntos<span class=\"_ _1\"></span>, excepto en<span class=\"_ _6\"></span> aquellos casos en<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha ye ff4 fs4 fc0 sc0 ls0 ws0\">que <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _11\"></span>pueda <span class=\"_ _2\"></span>controlar <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>fecha <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>revertir\u00e1n<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>las <span class=\"_ _2\"></span>diferencias <span class=\"_ _2\"></span>temporarias <span class=\"_ _11\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>sea </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y265 ff4 fs4 fc0 sc0 ls0 ws0\">probable que \u00e9stas<span class=\"_ _1\"></span> no vayan a rever<span class=\"_ _1\"></span>tir en un futu<span class=\"_ _1\"></span>ro previsibl<span class=\"_ _1\"></span>e. </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y267 ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>impuestos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>diferidos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>compensan <span class=\"_ _0\"></span>si, <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>solo <span class=\"_ _0\"></span>si, <span class=\"_ _0\"></span>existe <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>derecho </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y268 ff4 fs4 fc0 sc0 ls0 ws0\">legalmente reconocido <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compensar<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos por <span class=\"_ _7\"></span>impuesto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>corriente con <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pasivos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>por </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y2a8 ff4 fs4 fc0 sc0 ls0 ws0\">impuesto corriente <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>los activos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pasivos por <span class=\"_ _0\"></span>impuestos <span class=\"_ _0\"></span>diferidos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>derivan del </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y2a9 ff4 fs4 fc0 sc0 ls0 ws0\">impuesto <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>gana<span class=\"_ _1\"></span>ncias <span class=\"_ _6\"></span>correspondientes <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>misma <span class=\"_ _6\"></span>autoridad <span class=\"_ _6\"></span>fiscal, <span class=\"_ _a\"></span>que <span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>ecaen <span class=\"_ _a\"></span>sobre </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y2aa ff4 fs4 fc0 sc0 ls0 ws0\">la <span class=\"_ _11\"></span>misma <span class=\"_ _8\"></span>entidad <span class=\"_ _8\"></span>o <span class=\"_ _11\"></span>sujeto <span class=\"_ _11\"></span>fiscal, <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>diferentes <span class=\"_ _11\"></span>entidades <span class=\"_ _11\"></span>o <span class=\"_ _8\"></span>sujetos <span class=\"_ _11\"></span>fiscales, <span class=\"_ _11\"></span>que <span class=\"_ _8\"></span>pretenden </div></div><div class=\"c w41 h3e gs40\"><div class=\"t m0 x38 ha y2ab ff4 fs4 fc0 sc0 ls0 ws0\">liquidar los activos<span class=\"_ _1\"></span> y pasivos fiscales<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>corrientes<span class=\"_ _1\"></span> por su importe neto<span class=\"_ _1\"></span>. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "El <span class=\"_ _f\"> </span>gasto <span class=\"_ _e\"> </span>por <span class=\"_ _f\"> </span>impuesto <span class=\"_ _f\"> </span>del <span class=\"_ _e\"> </span>periodo <span class=\"_ _f\"> </span>comprende <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>impuestos <span class=\"_ _f\"> </span>corrientes <span class=\"_ _f\"> </span>y <span class=\"_ _e\"> </span>diferidos. <span class=\"_ _f\"> </span>Los impuestos <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconocen <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>resultado, <span class=\"_ _2\"></span>excepto <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>medida <span class=\"_ _11\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>estos <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>refieran<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>a<span class=\"_ _6\"></span> partidas reconocidas<span class=\"_ _1\"></span> en resultados o direc<span class=\"_ _1\"></span>tamente en el pa<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>rimonio neto<span class=\"_ _1\"></span>.  El <span class=\"_ _9\"></span>gasto <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>impuesto <span class=\"_ _9\"> </span>corriente <span class=\"_ _8\"></span>se <span class=\"_ _9\"> </span>calcula <span class=\"_ _9\"> </span>en <span class=\"_ _13\"> </span>base <span class=\"_ _9\"></span>a <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>leyes <span class=\"_ _9\"> </span>aprobadas <span class=\"_ _8\"></span>o <span class=\"_ _13\"> </span>a <span class=\"_ _9\"></span>punto <span class=\"_ _9\"></span>de aprobarse <span class=\"_ _11\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>fecha <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>estado<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>si<span class=\"_ _1\"></span>tuaci\u00f3n <span class=\"_ _11\"></span>fin<span class=\"_ _1\"></span>anciera <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>pa\u00edses<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>opera <span class=\"_ _11\"></span>el Grupo <span class=\"_ _f\"> </span>y <span class=\"_ _e\"> </span>en <span class=\"_ _f\"> </span>los <span class=\"_ _e\"> </span>que <span class=\"_ _f\"> </span>generan <span class=\"_ _f\"> </span>bases <span class=\"_ _e\"> </span>imponibles. <span class=\"_ _f\"> </span>La <span class=\"_ _f\"> </span>direcci\u00f3n <span class=\"_ _e\"> </span>eval\u00faa <span class=\"_ _f\"> </span>peri\u00f3dicamente <span class=\"_ _f\"> </span>las posiciones <span class=\"_ _1\"></span>tomadas en <span class=\"_ _1\"></span>las declaracion<span class=\"_ _1\"></span>es de imp<span class=\"_ _1\"></span>uestos <span class=\"_ _1\"></span>respecto a l<span class=\"_ _1\"></span>as situaci<span class=\"_ _1\"></span>ones en l<span class=\"_ _1\"></span>as que<span class=\"_ _6\"></span> la <span class=\"_ _8\"></span>regulaci\u00f3n <span class=\"_ _9\"></span>fiscal <span class=\"_ _9\"></span>aplicable <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _9\"></span>sujeta <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>interpretaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _9\"></span>y, <span class=\"_ _8\"></span>en <span class=\"_ _9\"> </span>caso <span class=\"_ _9\"> </span>necesario, <span class=\"_ _9\"></span>establece<span class=\"_ _39\"> </span>provisiones en funci<span class=\"_ _1\"></span>\u00f3n de las canti<span class=\"_ _1\"></span>dades que se espera paga<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span> a las autorida<span class=\"_ _1\"></span>des fiscales.<span class=\"_ _39\"> </span>b)<span class=\"ls0\"> <span class=\"_ _10\"> </span>I<span class=\"_ _0\"></span>mpuesto sob<span class=\"_ _1\"></span>re las gana<span class=\"_ _1\"></span>ncias y activos y pasivos<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>de naturaleza<span class=\"_ _1\"></span> fiscal  </span>El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>est\u00e1 <span class=\"_ _1\"></span>suje<span class=\"_ _1\"></span>to al <span class=\"_ _6\"></span>impuesto sob<span class=\"_ _6\"></span>re las <span class=\"_ _1\"></span>ganan<span class=\"_ _1\"></span>cias <span class=\"_ _1\"></span>en va<span class=\"_ _1\"></span>rias <span class=\"_ _6\"></span>j<span class=\"_ _0\"></span>urisdiccio<span class=\"_ _1\"></span>nes. S<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>requiere <span class=\"_ _6\"></span>un grado <span class=\"_ _0\"></span>elevado de <span class=\"_ _0\"></span>juicio <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>determinar<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>provisi\u00f3n para <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>impuesto sobre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>ganancias a nivel global<span class=\"_ _1\"></span>.  Al <span class=\"_ _13\"> </span>determinar <span class=\"_ _13\"> </span>la <span class=\"_ _9\"> </span>provisi\u00f3n <span class=\"_ _13\"> </span>para <span class=\"_ _13\"> </span>el <span class=\"_ _13\"> </span>impuesto <span class=\"_ _9\"> </span>sobre <span class=\"_ _13\"> </span>las <span class=\"_ _13\"> </span>ganancias, <span class=\"_ _9\"> </span>y <span class=\"_ _f\"> </span>los <span class=\"_ _9\"> </span>correspondientes activos <span class=\"_ _1\"></span>y/o <span class=\"_ _6\"></span>pasivos <span class=\"_ _6\"></span>fiscales, <span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _1\"></span>eval\u00faa <span class=\"_ _6\"></span>si <span class=\"_ _1\"></span>existe <span class=\"_ _6\"></span>incertidumbre <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>la ace<span class=\"_ _1\"></span>ptabilidad <span class=\"_ _6\"></span>del tratamiento fiscal de <span class=\"_ _0\"></span>alguna transacci\u00f3n o <span class=\"_ _0\"></span>circunstancia concreta.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Si e<span class=\"_ _0\"></span>l Grupo <span class=\"_ _0\"></span>considera que es probable<span class=\"_ _1\"></span> que l<span class=\"_ _1\"></span>as auto<span class=\"_ _1\"></span>ridades <span class=\"_ _1\"></span>tributarias <span class=\"_ _1\"></span>acepten<span class=\"_ _1\"></span> el <span class=\"_ _1\"></span>tratamiento <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>iscal in<span class=\"_ _6\"></span>cierto, determina <span class=\"_ _1\"></span>la ganancia <span class=\"_ _a\"></span>(<span class=\"_ _0\"></span>p\u00e9rdida)<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>fiscal <span class=\"_ _a\"></span>y <span class=\"_ _6\"></span>correspondientes<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>activos <span class=\"_ _a\"></span>y/o <span class=\"_ _6\"></span>pasivos <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>iscales<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>manera <span class=\"_ _6\"></span>coherente<span class=\"_ _1\"></span> con dicho tratamiento fiscal<span class=\"_ _1\"></span>. Por el contra<span class=\"_ _0\"></span>rio, si el Grupo concluye<span class=\"_ _1\"></span> que no es probable que la autoridad <span class=\"_ _b\"> </span>fiscal <span class=\"_ _17\"> </span>acep<span class=\"_ _1\"></span>te <span class=\"_ _b\"> </span>dicho <span class=\"_ _17\"> </span>tratamient<span class=\"_ _1\"></span>o <span class=\"_ _17\"> </span>imp<span class=\"_ _1\"></span>ositivo <span class=\"_ _b\"> </span>incierto, <span class=\"_ _b\"> </span>reflejar\u00e1 <span class=\"_ _17\"> </span>el <span class=\"_ _b\"> </span>efecto <span class=\"_ _b\"> </span>de <span class=\"_ _17\"> </span>la<span class=\"_ _1\"></span> incertidumbre <span class=\"_ _a\"></span>al <span class=\"_ _6\"></span>determin<span class=\"_ _1\"></span>ar <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>ganancia <span class=\"_ _a\"></span>o <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _a\"></span>fiscal <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _6\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _6\"></span>y <span class=\"_ _a\"></span>pasivos <span class=\"_ _6\"></span>fiscales<span class=\"_ _1\"></span> correspondientes, <span class=\"_ _6\"></span>reflejando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>efecto de <span class=\"_ _6\"></span>la incerti<span class=\"_ _1\"></span>dumbre po<span class=\"_ _1\"></span>r uno <span class=\"_ _6\"></span>de los <span class=\"_ _1\"></span>sigui<span class=\"_ _1\"></span>entes m\u00e9<span class=\"_ _1\"></span>todos: - <span class=\"_ _25\"> </span>El <span class=\"_ _1\"></span>importe <span class=\"_ _6\"></span>m\u00e1s probable,<span class=\"_ _1\"></span> si<span class=\"_ _1\"></span> los<span class=\"_ _6\"></span> posibles <span class=\"_ _1\"></span>resultado<span class=\"_ _1\"></span>s de<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>incertidumbre<span class=\"_ _1\"></span> son<span class=\"_ _1\"></span> dual<span class=\"_ _1\"></span>es o se concentran en<span class=\"_ _1\"></span> un valor. - <span class=\"_ _25\"> </span>El <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>esperado, es <span class=\"_ _7\"></span>decir, <span class=\"_ _0\"></span>la suma <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>importes ponderados <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>probabi<span class=\"_ _1\"></span>lidad en un abanico de <span class=\"_ _1\"></span>resultados posibl<span class=\"_ _1\"></span>es, en los cas<span class=\"_ _1\"></span>os distintos al an<span class=\"_ _1\"></span>terior. Tal y co<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>o se <span class=\"_ _1\"></span>describe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la nota <span class=\"_ _1\"></span>26, la<span class=\"_ _6\"></span> Sociedad dominan<span class=\"_ _1\"></span>te y <span class=\"_ _1\"></span>su fil<span class=\"_ _1\"></span>ial Pat<span class=\"_ _1\"></span>entes Talgo<span class=\"_ _1\"></span> S.L<span class=\"_ _1\"></span>.U. recibieron <span class=\"_ _5\"> </span>con <span class=\"_ _5\"> </span>f<span class=\"_ _0\"></span>echa <span class=\"_ _5\"> </span>10 <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>julio <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>2017 <span class=\"_ _b\"> </span>notificaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _5\"> </span>de <span class=\"_ _b\"> </span>las <span class=\"_ _b\"> </span>autorida<span class=\"_ _1\"></span>des <span class=\"_ _5\"> </span>f<span class=\"_ _0\"></span>iscales <span class=\"_ _5\"> </span>de comprobaci\u00f3n <span class=\"_ _11\"></span>parcial<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Impuesto <span class=\"_ _11\"></span>sobre <span class=\"_ _11\"></span>Socied<span class=\"_ _1\"></span>ades <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>ejercicios <span class=\"_ _11\"></span>2012 <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>2015 <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>del Impuesto sobre <span class=\"_ _0\"></span>la Renta de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>Personas F\u00edsicas de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>per\u00edodos comprendido<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>entre mayo 2013 <span class=\"_ _11\"></span>y <span class=\"_ _8\"></span>diciembre <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>2015. <span class=\"_ _11\"></span>Como <span class=\"_ _11\"></span>resultado <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>mencionado <span class=\"_ _11\"></span>procedimiento, <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>mes <span class=\"_ _11\"></span>de octubre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2019 <span class=\"_ _1\"></span>se <span class=\"_ _6\"></span>firmaron <span class=\"_ _6\"></span>actas <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>disconformidad, <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _1\"></span>confirmaron<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>me<span class=\"_ _0\"></span>diante <span class=\"_ _6\"></span>acuerdos de <span class=\"_ _10\"> </span>liquidaci\u00f3n <span class=\"_ _16\"> </span>notificados <span class=\"_ _21\"> </span>en <span class=\"_ _10\"> </span>noviembre <span class=\"_ _10\"> </span>de <span class=\"_ _16\"> </span>2019. <span class=\"_ _21\"> </span>Al <span class=\"_ _10\"> </span>cierre <span class=\"_ _10\"> </span>del <span class=\"_ _10\"> </span>ejercici<span class=\"_ _1\"></span>o <span class=\"_ _10\"> </span>2019, <span class=\"_ _21\"> </span>los administradores<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>evaluaron, <span class=\"_ _2\"></span>tomando <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>conside<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>opini<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>su<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>asesores <span class=\"_ _2\"></span>fiscales, los  asuntos <span class=\"_ _d\"> </span>en  discusi\u00f3n  y  el <span class=\"_ _d\"> </span>Grupo  registr\u00f3  los  activos <span class=\"_ _d\"> </span>y  pasivos  fiscales  asociados considerando <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>importe<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _7\"></span>probable <span class=\"_ _2\"></span>que <span class=\"_ _7\"></span>estim\u00f3 <span class=\"_ _7\"></span>se <span class=\"_ _2\"></span>derivar\u00eda <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>dichas <span class=\"_ _7\"></span>actas. <span class=\"_ _2\"></span>Durante <span class=\"_ _7\"></span>el ejercicio <span class=\"_ _6\"></span>2024 <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>estima<span class=\"_ _1\"></span>ciones <span class=\"_ _6\"></span>realizadas <span class=\"_ _a\"></span>no <span class=\"_ _6\"></span>han <span class=\"_ _6\"></span>sufrido <span class=\"_ _6\"></span>variaciones <span class=\"_ _a\"></span>al <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>haberse <span class=\"_ _6\"></span>producido nuevos <span class=\"_ _7\"></span>acontecimien<span class=\"_ _1\"></span>tos <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>hagan <span class=\"_ _7\"></span>modificar <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ismas. <span class=\"_ _0\"></span>La <span class=\"_ _7\"></span>doctrina <span class=\"_ _7\"></span>sobre <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>asuntos <span class=\"_ _7\"></span>en discusi\u00f3n <span class=\"_ _6\"></span>es escasa <span class=\"_ _6\"></span>y <span class=\"_ _1\"></span>dispar. <span class=\"_ _6\"></span>As\u00ed <span class=\"_ _1\"></span>mismo, <span class=\"_ _6\"></span>no ha <span class=\"_ _6\"></span>habido <span class=\"_ _6\"></span>planes <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>etribuci\u00f3n <span class=\"_ _6\"></span>posteriores <span class=\"_ _6\"></span>a los<span class=\"_ _1\"></span> cuestionados en la <span class=\"_ _1\"></span>mencion<span class=\"_ _1\"></span>ada inspecci\u00f3n. Asimismo, <span class=\"_ _a\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _a\"></span>eval\u00faa, <span class=\"_ _6\"></span>a <span class=\"_ _a\"></span>cada <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>del <span class=\"_ _a\"></span>estado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>situaci\u00f3n <span class=\"_ _a\"></span>financiera, <span class=\"_ _6\"></span>la <span class=\"_ _a\"></span>recuperabilidad<span class=\"_ _1\"></span> de <span class=\"_ _17\"> </span>los <span class=\"_ _b\"> </span>activos <span class=\"_ _17\"> </span>de <span class=\"_ _b\"> </span>naturaleza <span class=\"_ _b\"> </span>fiscal, <span class=\"_ _17\"> </span>principa<span class=\"_ _1\"></span>lmente <span class=\"_ _17\"> </span>a<span class=\"_ _1\"></span>ctivos <span class=\"_ _17\"> </span>po<span class=\"_ _1\"></span>r <span class=\"_ _17\"> </span>imp<span class=\"_ _1\"></span>uestos <span class=\"_ _17\"> </span>dife<span class=\"_ _1\"></span>ridos <span class=\"_ _b\"> </span>y deducciones, en base<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>a una serie de<span class=\"_ _1\"></span> criterios qu<span class=\"_ _1\"></span>e son: \u2022<span class=\"ff4\"> <span class=\"_ _2a\"> </span>La <span class=\"_ _6\"></span>existencia <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>resultados <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>uturos <span class=\"_ _a\"></span>imponibles <span class=\"_ _a\"></span>contra <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>que <span class=\"_ _a\"></span>sea <span class=\"_ _6\"></span>posible <span class=\"_ _6\"></span>realizar <span class=\"_ _a\"></span>dichos </span>activos.<span class=\"_ _39\"> </span>La <span class=\"_ _8\"></span>existencia <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>adecuados <span class=\"_ _8\"></span>soportes <span class=\"_ _8\"></span>documentales, <span class=\"_ _11\"></span>especialmente <span class=\"_ _11\"></span>en <span class=\"_ _8\"></span>r<span class=\"_ _0\"></span>elaci\u00f3n <span class=\"_ _11\"></span>con cierto <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>deducciones, <span class=\"_ _2\"></span>que <span class=\"_ _7\"></span>por <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>lado <span class=\"_ _2\"></span>acrediten <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>manera <span class=\"_ _7\"></span>f<span class=\"_ _0\"></span>iable <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>de activos fiscal<span class=\"_ _1\"></span>es a <span class=\"_ _1\"></span>reconocer y<span class=\"_ _1\"></span> por <span class=\"_ _1\"></span>el otro <span class=\"_ _6\"></span>sirvan a la <span class=\"_ _1\"></span>Direcci\u00f3n de<span class=\"_ _1\"></span> base <span class=\"_ _1\"></span>para<span class=\"_ _1\"></span> realizar <span class=\"_ _1\"></span>sus estimaciones <span class=\"_ _9\"></span>en <span class=\"_ _13\"> </span>cuanto<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>a <span class=\"_ _9\"> </span>la <span class=\"_ _13\"> </span>fiabilidad <span class=\"_ _9\"></span>y <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>la <span class=\"_ _9\"></span>cuant\u00eda <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>los <span class=\"_ _9\"> </span>importes <span class=\"_ _9\"></span>a <span class=\"_ _9\"> </span>activar <span class=\"_ _13\"> </span>por deducciones. <span class=\"_ _7\"></span>En <span class=\"_ _2\"></span><span class=\"ls7\">el</span> <span class=\"_ _7\"></span>caso <span class=\"_ _2\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _2\"></span>Direcci\u00f3n <span class=\"_ _7\"></span>no <span class=\"_ _2\"></span>dispu<span class=\"_ _1\"></span>siera, <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span>una <span class=\"_ _7\"></span>determinada <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>de las <span class=\"_ _2\"></span>cuentas <span class=\"_ _11\"></span>anuales,<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>toda <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>adecuada <span class=\"_ _11\"></span>docu<span class=\"_ _1\"></span>mentaci\u00f3n <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>que, <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>j<span class=\"_ _0\"></span>uicio, <span class=\"_ _2\"></span>los activos fiscales no se pudieran medir de manera fiable y <span class=\"_ _0\"></span>por tanto fuera poco probable su <span class=\"_ _7\"></span>recuperaci\u00f3n<span class=\"_ _1\"></span>,<span class=\"_ _39\"> </span>cumplieran <span class=\"_ _11\"></span>las <span class=\"_ _8\"></span>dos <span class=\"_ _8\"></span>condici<span class=\"_ _1\"></span>ones <span class=\"_ _8\"></span>anteriormente <span class=\"_ _11\"></span>mencionadas <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>acuerdo <span class=\"_ _11\"></span>con <span class=\"_ _8\"></span>toda <span class=\"_ _11\"></span>la documentaci\u00f3n sopor<span class=\"_ _1\"></span>te relaci<span class=\"_ _1\"></span>onada con los activ<span class=\"_ _1\"></span>os fiscales.<span class=\"_ _39\"> </span>La <span class=\"_ _e\"> </span>evaluaci\u00f3n <span class=\"_ _f\"> </span>por <span class=\"_ _e\"> </span>parte <span class=\"_ _f\"> </span>de  l<span class=\"_ _1\"></span>a <span class=\"_ _e\"> </span>Direcci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>todas <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>evidencias <span class=\"_ _f\"> </span>disponibles <span class=\"_ _f\"> </span>para justificar o no el<span class=\"_ _1\"></span> reconocimiento de<span class=\"_ _1\"></span> los activos fi<span class=\"_ _1\"></span>scales. En esta<span class=\"_ _1\"></span> evaluaci\u00f3n <span class=\"_ _1\"></span>la Direcci\u00f3n tiene <span class=\"_ _1\"></span>en cuenta <span class=\"_ _6\"></span>tanto evi<span class=\"_ _1\"></span>dencias <span class=\"_ _1\"></span>favorables co<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>desf<span class=\"_ _0\"></span>avorables, <span class=\"_ _6\"></span>tanto pre<span class=\"_ _1\"></span>sentes co<span class=\"_ _1\"></span>mo hist\u00f3ricas, <span class=\"_ _13\"> </span>su <span class=\"_ _13\"> </span>objetiva <span class=\"_ _f\"> </span>comprobaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>y/o <span class=\"_ _f\"> </span>demostraci\u00f3n,<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>y <span class=\"_ _f\"> </span>el <span class=\"_ _13\"> </span>peso <span class=\"_ _f\"> </span>asignado <span class=\"_ _13\"> </span>a <span class=\"_ _f\"> </span>cada evidencia. El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>reeval\u00faa <span class=\"_ _0\"></span>sus <span class=\"_ _0\"></span>juicios y <span class=\"_ _7\"></span>estimaciones <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>hechos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>circunstancias en <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>se basan <span class=\"_ _6\"></span>cambian <span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span>surge nueva<span class=\"_ _6\"></span> informaci\u00f3n<span class=\"_ _6\"></span> que <span class=\"_ _6\"></span>afecte <span class=\"_ _6\"></span>al <span class=\"_ _1\"></span>juicio <span class=\"_ _6\"></span>o esti<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _6\"></span>realizado, reflejando los ca<span class=\"_ _1\"></span>mbios en dicha es<span class=\"_ _1\"></span>timaci\u00f3n prospectivamen<span class=\"_ _1\"></span>te.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-529": {
   "value": "2.18<span class=\"ls0\"> <span class=\"_ _5\"> </span>Prestaciones a los empl<span class=\"_ _1\"></span>eados </span> <span class=\"_ _1d\"> </span><span class=\"ls7\">a)</span> <span class=\"_ _1c\"> </span>Plan de pensiones de<span class=\"_ _1\"></span> aportaci\u00f3n de<span class=\"_ _1\"></span>finida  <span class=\"_ _1d\"> </span>Patentes <span class=\"_ _8\"></span>Talgo, <span class=\"_ _11\"></span>S.L.U. <span class=\"_ _8\"></span>mantiene <span class=\"_ _11\"></span>acordado <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>sus <span class=\"_ _8\"></span>trabajadores <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>plan <span class=\"_ _8\"></span>de pensiones <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>aportaci\u00f3n <span class=\"_ _13\"> </span>definida <span class=\"_ _f\"> </span>por <span class=\"_ _13\"> </span>el <span class=\"_ _13\"> </span>cual <span class=\"_ _13\"> </span>la <span class=\"_ _f\"> </span>mencionada <span class=\"_ _13\"> </span>sociedad <span class=\"_ _13\"> </span>dependiente<span class=\"_ _1\"></span> realiza <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>aportaci\u00f3n <span class=\"_ _2\"></span>mensual <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>4% <span class=\"_ _11\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _2\"></span>salario <span class=\"_ _2\"></span>bruto <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>anti<span class=\"_ _1\"></span>g\u00fcedad <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>cada empleado, estando<span class=\"_ _1\"></span> el fondo asi<span class=\"_ _1\"></span>gnado espec\u00ed<span class=\"_ _1\"></span>ficamente a cada <span class=\"_ _1\"></span>trabajador. Una<span class=\"_ _1\"></span> vez que se <span class=\"_ _6\"></span>han <span class=\"_ _a\"></span>pagado <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>aportacion<span class=\"_ _1\"></span>es, <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>sociedad <span class=\"_ _a\"></span>dependiente <span class=\"_ _6\"></span>no <span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>iene<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>obligaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>realizar pagos adicional<span class=\"_ _1\"></span>es<span class=\"_ _39\"> </span>tableci\u00f3 <span class=\"_ _9\"> </span>una <span class=\"_ _13\"> </span>\u00fanica <span class=\"_ _9\"> </span>aportaci\u00f3n <span class=\"_ _9\"> </span>a <span class=\"_ _13\"> </span>una <span class=\"_ _9\"> </span>entidad <span class=\"_ _9\"></span>financiera <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>gestiona <span class=\"_ _13\"> </span>el <span class=\"_ _9\"> </span>f<span class=\"_ _0\"></span>ondo <span class=\"_ _9\"></span>de pensiones <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _1\"></span>las<span class=\"_ _1\"></span> apor<span class=\"_ _1\"></span>taciones <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>uturas <span class=\"_ _6\"></span>que la <span class=\"_ _6\"></span>sociedad <span class=\"_ _1\"></span>ha i<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>realizando.<span class=\"_ _1\"></span> La <span class=\"_ _6\"></span>sociedad tiene externalizad<span class=\"_ _1\"></span>o el plan de pensi<span class=\"_ _1\"></span>ones desde m<span class=\"_ _1\"></span>arzo de 2000. b)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Indemnizaciones<span class=\"_ _1\"></span> por cese </span> <span class=\"_ _1d\"> </span>Las <span class=\"_ _11\"></span>indemnizaciones <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>cese <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>pagan <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>empleados <span class=\"_ _11\"></span>como<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>consecuencia <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la decisi\u00f3n <span class=\"_ _e\"> </span>del  Grupo<span class=\"_ _1\"></span>  de <span class=\"_ _e\"> </span>rescindir  su <span class=\"_ _f\"> </span>contrato  d<span class=\"_ _1\"></span>e  traba<span class=\"_ _1\"></span>jo.  El<span class=\"_ _1\"></span>  Grupo <span class=\"_ _f\"> </span>r<span class=\"_ _0\"></span>econoce <span class=\"_ _e\"> </span>estas prestaciones cuando se <span class=\"_ _1\"></span>ha comprometido de fo<span class=\"_ _1\"></span>rma demostrabl<span class=\"_ _1\"></span>e a cesar en su empleo a <span class=\"_ _e\"> </span>los  traba<span class=\"_ _1\"></span>jadores. <span class=\"_ _e\"> </span>Las <span class=\"_ _e\"> </span>prestaciones <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>no <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>van  a <span class=\"_ _f\"> </span>pagar  en <span class=\"_ _f\"> </span>los  do<span class=\"_ _1\"></span>ce <span class=\"_ _e\"> </span>meses siguientes <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>estado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>situaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>financiera, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>descuentan <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>actual.  <span class=\"_ _1d\"> </span><span class=\"ff4 fs4\">c) <span class=\"_ _4\"> </span>Bonus </span>El <span class=\"_ _7\"></span><span class=\"ls0\">Grupo, <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>re\u00fanen <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>condiciones <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>ello, <span class=\"_ _7\"></span>reconoce <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>pasivo <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>gasto </span>para <span class=\"_ _f\"> </span>pago <span class=\"_ _13\"> </span>de <span class=\"_ _f\"> </span>objetivos <span class=\"_ _13\"> </span>en <span class=\"_ _f\"> </span>base <span class=\"_ _13\"> </span>a <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>acuerdos <span class=\"_ _13\"> </span>individuales <span class=\"_ _f\"> </span>con <span class=\"_ _13\"> </span>cada <span class=\"_ _f\"> </span>uno <span class=\"_ _f\"> </span>de <span class=\"_ _13\"> </span>los trabajadores.  <span class=\"_ _1d\"> </span><span class=\"ls7\"></span><span class=\"ls7\">d)</span> <span class=\"_ _1c\"> </span>Prestaciones  a<span class=\"_ _6\"></span>  los  em<span class=\"_ _1\"></span>pleados <span class=\"_ _e\"> </span>del  Grupo  - <span class=\"_ _e\"> </span>Retribuci\u00f3n <span class=\"_ _e\"> </span>con  instru<span class=\"_ _1\"></span>mentos <span class=\"_ _e\"> </span>de patrimonio El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>reconoce, <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>lado, los <span class=\"_ _1\"></span>bienes <span class=\"_ _1\"></span>y se<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>vicios <span class=\"_ _6\"></span>recibidos como<span class=\"_ _1\"></span> un <span class=\"_ _6\"></span>activo o <span class=\"_ _1\"></span>como un <span class=\"_ _2\"></span>gasto, <span class=\"_ _11\"></span>a<span class=\"_ _1\"></span>tendiendo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>naturaleza, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _11\"></span>obtenci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>y, <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>o<span class=\"_ _1\"></span>tro, <span class=\"_ _2\"></span>el correspondiente <span class=\"_ _9\"></span>incremento <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _13\"> </span>patrimonio <span class=\"_ _9\"> </span>neto <span class=\"_ _13\"> </span>o <span class=\"_ _13\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _13\"> </span>pasivo, <span class=\"_ _9\"> </span>dependiendo <span class=\"_ _9\"></span>del medio aprobado.<span class=\"_ _1\"></span> En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>de tr<span class=\"_ _0\"></span>ansacci<span class=\"_ _1\"></span>ones <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>liquiden con <span class=\"_ _0\"></span>instrumentos <span class=\"_ _0\"></span>de patrimonio, tanto <span class=\"_ _0\"></span>los servicios <span class=\"_ _2\"></span>prestados <span class=\"_ _7\"></span>como <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>incremen<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>patrimonio <span class=\"_ _2\"></span>neto <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>valoran <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor razonable <span class=\"_ _6\"></span>de los <span class=\"_ _6\"></span>instrum<span class=\"_ _1\"></span>entos <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>patrimonio <span class=\"_ _6\"></span>cedidos, <span class=\"_ _1\"></span>referido <span class=\"_ _6\"></span>a la <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>acuerdo de<span class=\"_ _1\"></span> concesi\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "b)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Indemnizaciones<span class=\"_ _1\"></span> por cese </span> <span class=\"_ _1d\"> </span>Las <span class=\"_ _11\"></span>indemnizaciones <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>cese <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>pagan <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>empleados <span class=\"_ _11\"></span>como<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>consecuencia <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la decisi\u00f3n <span class=\"_ _e\"> </span>del  Grupo<span class=\"_ _1\"></span>  de <span class=\"_ _e\"> </span>rescindir  su <span class=\"_ _f\"> </span>contrato  d<span class=\"_ _1\"></span>e  traba<span class=\"_ _1\"></span>jo.  El<span class=\"_ _1\"></span>  Grupo <span class=\"_ _f\"> </span>r<span class=\"_ _0\"></span>econoce <span class=\"_ _e\"> </span>estas prestaciones cuando se <span class=\"_ _1\"></span>ha comprometido de fo<span class=\"_ _1\"></span>rma demostrabl<span class=\"_ _1\"></span>e a cesar en su empleo a <span class=\"_ _e\"> </span>los  traba<span class=\"_ _1\"></span>jadores. <span class=\"_ _e\"> </span>Las <span class=\"_ _e\"> </span>prestaciones <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>no <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>van  a <span class=\"_ _f\"> </span>pagar  en <span class=\"_ _f\"> </span>los  do<span class=\"_ _1\"></span>ce <span class=\"_ _e\"> </span>meses siguientes <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>estado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>situaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>financiera, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>descuentan <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>actual",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "<span class=\"ls7\">d)</span> <span class=\"_ _1c\"> </span>Prestaciones  a<span class=\"_ _6\"></span>  los  em<span class=\"_ _1\"></span>pleados <span class=\"_ _e\"> </span>del  Grupo  - <span class=\"_ _e\"> </span>Retribuci\u00f3n <span class=\"_ _e\"> </span>con  instru<span class=\"_ _1\"></span>mentos <span class=\"_ _e\"> </span>de patrimonio El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>reconoce, <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>lado, los <span class=\"_ _1\"></span>bienes <span class=\"_ _1\"></span>y se<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>vicios <span class=\"_ _6\"></span>recibidos como<span class=\"_ _1\"></span> un <span class=\"_ _6\"></span>activo o <span class=\"_ _1\"></span>como un <span class=\"_ _2\"></span>gasto, <span class=\"_ _11\"></span>a<span class=\"_ _1\"></span>tendiendo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>naturaleza, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _11\"></span>obtenci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>y, <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>o<span class=\"_ _1\"></span>tro, <span class=\"_ _2\"></span>el correspondiente <span class=\"_ _9\"></span>incremento <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _13\"> </span>patrimonio <span class=\"_ _9\"> </span>neto <span class=\"_ _13\"> </span>o <span class=\"_ _13\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _13\"> </span>pasivo, <span class=\"_ _9\"> </span>dependiendo <span class=\"_ _9\"></span>del medio aprobado.<span class=\"_ _1\"></span> En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>de tr<span class=\"_ _0\"></span>ansacci<span class=\"_ _1\"></span>ones <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>liquiden con <span class=\"_ _0\"></span>instrumentos <span class=\"_ _0\"></span>de patrimonio, tanto <span class=\"_ _0\"></span>los servicios <span class=\"_ _2\"></span>prestados <span class=\"_ _7\"></span>como <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>incremen<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>patrimonio <span class=\"_ _2\"></span>neto <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>valoran <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor razonable <span class=\"_ _6\"></span>de los <span class=\"_ _6\"></span>instrum<span class=\"_ _1\"></span>entos <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>patrimonio <span class=\"_ _6\"></span>cedidos, <span class=\"_ _1\"></span>referido <span class=\"_ _6\"></span>a la <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>acuerdo de<span class=\"_ _1\"></span> concesi\u00f3n. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-530": {
   "value": "2.19<span class=\"ls0\"> <span class=\"_ _5\"> </span>Provisiones </span>Las provisiones se recon<span class=\"_ _1\"></span>ocen cuando el Grupo ti<span class=\"_ _1\"></span>ene una obligaci\u00f3n presente, ya sea leg<span class=\"_ _1\"></span>al o impl\u00edcita, <span class=\"_ _2\"></span>como <span class=\"_ _11\"></span>resultad<span class=\"_ _1\"></span>o <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>sucesos <span class=\"_ _11\"></span>pasados<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>es <span class=\"_ _11\"></span>probable <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>vaya <span class=\"_ _11\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>ser <span class=\"_ _2\"></span>necesaria <span class=\"_ _11\"></span>una<span class=\"_ _6\"></span> salida de recursos<span class=\"_ _1\"></span> para liqui<span class=\"_ _1\"></span>dar la obligaci\u00f3n<span class=\"_ _1\"></span> y el importe puede<span class=\"_ _1\"></span> estimarse <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>forma fiable.<span class=\"_ _1\"></span> Las <span class=\"_ _7\"></span>provisiones <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>valoran <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _7\"></span>actual<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>desembolsos <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>espera <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>sean necesarios <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>liquidar <span class=\"_ _8\"></span>la <span class=\"_ _13\"> </span>obligaci\u00f3n <span class=\"_ _8\"></span>usando <span class=\"_ _9\"> </span>un <span class=\"_ _13\"> </span>tipo <span class=\"_ _9\"> </span>antes <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>impuestos <span class=\"_ _8\"></span>que <span class=\"_ _9\"> </span>r<span class=\"_ _0\"></span>efleje<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>las evaluaciones del<span class=\"_ _1\"></span> mercado actual del val<span class=\"_ _1\"></span>or tempor<span class=\"_ _1\"></span>al del dinero y los<span class=\"_ _1\"></span> riesgos espec\u00edficos de la obligaci\u00f3n<span class=\"_ _1\"></span>. Los ajustes e<span class=\"_ _6\"></span>n la provisi\u00f3n con <span class=\"_ _1\"></span>motivo<span class=\"_ _1\"></span> de su <span class=\"_ _1\"></span>actualizaci\u00f3n se <span class=\"_ _6\"></span>reconocen como <span class=\"_ _1\"></span>un gasto financiero co<span class=\"_ _1\"></span>nforme se van<span class=\"_ _1\"></span> devengando. Los pasivos<span class=\"_ _1\"></span> contingen<span class=\"_ _1\"></span>tes no<span class=\"_ _1\"></span> se <span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>econocen <span class=\"_ _1\"></span>en las<span class=\"_ _1\"></span> cuentas <span class=\"_ _1\"></span>anuales<span class=\"_ _1\"></span> consolida<span class=\"_ _1\"></span>das, sino <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se informa sobre los <span class=\"_ _1\"></span>mismos, confor<span class=\"_ _1\"></span>me a los reque<span class=\"_ _1\"></span>rimientos de la N<span class=\"_ _1\"></span>IC 37<span class=\"_ _39\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "Los pasivos<span class=\"_ _1\"></span> contingen<span class=\"_ _1\"></span>tes no<span class=\"_ _1\"></span> se <span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>econocen <span class=\"_ _1\"></span>en las<span class=\"_ _1\"></span> cuentas <span class=\"_ _1\"></span>anuales<span class=\"_ _1\"></span> consolida<span class=\"_ _1\"></span>das, sino <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se informa sobre los <span class=\"_ _1\"></span>mismos, confor<span class=\"_ _1\"></span>me a los reque<span class=\"_ _1\"></span>rimientos de la N<span class=\"_ _1\"></span>IC 37<span class=\"_ _39\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-531": {
   "value": "2.<span class=\"ls0\">20   Reconocimien<span class=\"_ _1\"></span>to de ingresos </span>Identificaci\u00f3n de con<span class=\"_ _1\"></span>tratos y obli<span class=\"_ _1\"></span>gaciones de eje<span class=\"_ _1\"></span>cuci\u00f3n Los <span class=\"_ _2\"></span>contratos <span class=\"_ _7\"></span>firmados <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _7\"></span>tienen <span class=\"_ _2\"></span>sustancia <span class=\"_ _2\"></span>comercial <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>identifican <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>manera clara <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>bien<span class=\"_ _1\"></span>es <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>ser<span class=\"_ _1\"></span>vicios <span class=\"_ _11\"></span>objeto<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>estos, <span class=\"_ _2\"></span>as\u00ed <span class=\"_ _11\"></span>como <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>plazo<span class=\"_ _6\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _11\"></span>entreg<span class=\"_ _1\"></span>a, <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>preci<span class=\"_ _1\"></span>o <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>las<span class=\"_ _1\"></span> condiciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>pago a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>apli<span class=\"_ _1\"></span>car <span class=\"_ _1\"></span>en <span class=\"_ _6\"></span>el con<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>rato. <span class=\"_ _6\"></span>La <span class=\"_ _6\"></span>tipolog\u00eda <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>contratos <span class=\"_ _6\"></span>de l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>compa\u00f1\u00eda<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>incluy<span class=\"_ _1\"></span>e la <span class=\"_ _f\"> </span>fabricaci\u00f3n <span class=\"_ _13\"> </span>y <span class=\"_ _13\"> </span>m<span class=\"_ _0\"></span>antenimien<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>de <span class=\"_ _13\"> </span>material <span class=\"_ _f\"> </span>rodante <span class=\"_ _13\"> </span>y <span class=\"_ _f\"> </span>m\u00e1quinas <span class=\"_ _13\"> </span>auxiliares <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>la <span class=\"_ _13\"> </span>venta <span class=\"_ _f\"> </span>de repuestos.  La <span class=\"_ _0\"></span>identificaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>obligaciones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ejecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cada <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>realiza <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>base de <span class=\"_ _1\"></span>si <span class=\"_ _6\"></span>los <span class=\"_ _1\"></span>bienes <span class=\"_ _6\"></span>o <span class=\"_ _1\"></span>servicios <span class=\"_ _6\"></span>prestados <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>distintos, <span class=\"_ _1\"></span>tanto <span class=\"_ _6\"></span>porque <span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>cliente <span class=\"_ _6\"></span>pueda <span class=\"_ _1\"></span>beneficiarse<span class=\"_ _6\"></span> de ellos (es decir, el bien o servicio es capaz de ser distinto) c<span class=\"_ _0\"></span>omo porque<span class=\"_ _1\"></span> son considerados distintos en el con<span class=\"_ _1\"></span>texto del<span class=\"_ _1\"></span> contrato. Se identifica como u<span class=\"_ _1\"></span>na obli<span class=\"_ _1\"></span>gaci\u00f3n de ejecuci\u00f3n c<span class=\"_ _1\"></span>ada compro<span class=\"_ _1\"></span>miso de transferir al<span class=\"_ _1\"></span> cliente: - <span class=\"_ _1e\"> </span><span class=\"fs4\">Un bien<span class=\"_ _1\"></span> o servicio (o gru<span class=\"_ _1\"></span>po de bienes o se<span class=\"_ _1\"></span>rvicios) diferenciado<span class=\"_ _6\"></span>.<span class=\"_ _0\"></span><span class=\"fs0\"> </span></span>- <span class=\"_ _1e\"> </span><span class=\"fs4\">Una <span class=\"_ _2\"></span>serie <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>bien<span class=\"_ _1\"></span>es <span class=\"_ _2\"></span>o <span class=\"_ _11\"></span>servici<span class=\"_ _1\"></span>os <span class=\"_ _2\"></span>diferenciados <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>sean <span class=\"_ _11\"></span>pr\u00e1c<span class=\"_ _1\"></span>ticamente <span class=\"_ _2\"></span>iguales <span class=\"_ _2\"></span>y </span>que se atengan al<span class=\"_ _1\"></span> mismo pat<span class=\"_ _1\"></span>r\u00f3n de transferenci<span class=\"_ _1\"></span>a al cliente<span class=\"fs0 ls13\">. <span class=\"ls0\"> </span></span>Los <span class=\"_ _6\"></span>ingresos <span class=\"_ _6\"></span>procedentes <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>ejecuci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>fabricaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>material <span class=\"_ _6\"></span>rodante de <span class=\"_ _7\"></span>un <span class=\"_ _2\"></span>n\u00famero <span class=\"_ _7\"></span>determinado <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>trenes <span class=\"_ _7\"></span>completos <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>composiciones <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>coches, <span class=\"_ _7\"></span>en <span class=\"_ _2\"></span>un <span class=\"_ _7\"></span>mismo contrato, <span class=\"_ _11\"></span>son<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>considerados <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>misma <span class=\"_ _11\"></span>obligaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>ejecuci\u00f3n <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>normal<span class=\"_ _1\"></span>mente <span class=\"_ _11\"></span>conll<span class=\"_ _1\"></span>evan <span class=\"_ _11\"></span>un periodo de reali<span class=\"_ _1\"></span>zaci\u00f3n superior al a\u00f1o<span class=\"_ _6\"></span>.<span class=\"_ _0\"></span> La <span class=\"_ _f\"> </span>fabricaci\u00f3n <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>maquinaria <span class=\"_ _f\"> </span>para <span class=\"_ _f\"> </span>el <span class=\"_ _f\"> </span>mantenimiento <span class=\"_ _f\"> </span>de <span class=\"_ _13\"> </span>t<span class=\"_ _0\"></span>renes <span class=\"_ _13\"> </span>(m\u00e1quinas <span class=\"_ _f\"> </span>auxiliares) <span class=\"_ _f\"> </span>se considera <span class=\"_ _16\"> </span>una <span class=\"_ _10\"> </span>obligaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _10\"> </span>ejecuci\u00f3n. <span class=\"_ _16\"> </span>Son <span class=\"_ _16\"> </span>contratos <span class=\"_ _10\"> </span>negociados<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>en <span class=\"_ _10\"> </span>base <span class=\"_ _16\"> </span>a <span class=\"_ _10\"> </span>unas caracter\u00edsticas<span class=\"_ _1\"></span> t\u00e9cnicas defi<span class=\"_ _1\"></span>nidas por el clien<span class=\"_ _1\"></span>te. Los <span class=\"_ _8\"></span>contratos <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>remodelaciones, <span class=\"_ _8\"></span>son <span class=\"_ _8\"></span>contratos<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>definidos <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>unas <span class=\"_ _8\"></span>caracter<span class=\"_ _1\"></span>\u00edsticas t\u00e9cnicas defini<span class=\"_ _1\"></span>das por el <span class=\"_ _1\"></span>cliente y son<span class=\"_ _1\"></span> considerados co<span class=\"_ _1\"></span>mo una \u00fani<span class=\"_ _1\"></span>ca obligaci\u00f3n de<span class=\"_ _1\"></span> ejecuci\u00f3n<span class=\"_ _1\"></span>. Normalmente co<span class=\"_ _1\"></span>nllevan un peri<span class=\"_ _1\"></span>odo de realizaci<span class=\"_ _1\"></span>\u00f3n superior al<span class=\"_ _1\"></span> a\u00f1o. Adicional<span class=\"_ _1\"></span>mente, <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>contratos<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>fabricaci\u00f3n <span class=\"_ _0\"></span>ofrecen <span class=\"_ _0\"></span>un <span class=\"_ _7\"></span>periodo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>garan<span class=\"_ _1\"></span>t\u00eda <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>supone un <span class=\"_ _0\"></span>servicio <span class=\"_ _0\"></span>diferenciado, <span class=\"_ _0\"></span>ya <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ata<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>garant\u00edas<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>propias <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>secto<span class=\"_ _1\"></span>r. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>estima<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la provisi\u00f3n <span class=\"_ _11\"></span>correspondiente <span class=\"_ _11\"></span>para <span class=\"_ _8\"></span>reclamaciones <span class=\"_ _11\"></span>futuras <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>garant\u00eda <span class=\"_ _11\"></span>en <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>informaci\u00f3n hist\u00f3rica <span class=\"_ _6\"></span>sobre <span class=\"_ _a\"></span>r<span class=\"_ _0\"></span>eclamaci<span class=\"_ _1\"></span>ones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>garant\u00eda, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>tendencias<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>recientes <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>podr\u00edan <span class=\"_ _6\"></span>sugeri<span class=\"_ _1\"></span>r que la informaci\u00f3n pa<span class=\"_ _1\"></span>sada sobre<span class=\"_ _1\"></span> el coste puede<span class=\"_ _1\"></span> diferir de las <span class=\"_ _1\"></span>reclamaciones fu<span class=\"_ _1\"></span>turas. Las <span class=\"_ _6\"></span>ventas <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>repuestos <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>consideradas <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>ejecuci\u00f3n <span class=\"_ _6\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _6\"></span>satisfacen<span class=\"_ _1\"></span> en <span class=\"_ _9\"> </span>el <span class=\"_ _13\"> </span>momento <span class=\"_ _13\"> </span>que <span class=\"_ _13\"> </span>se <span class=\"_ _9\"> </span>transfieren <span class=\"_ _13\"> </span>los <span class=\"_ _9\"> </span>bienes <span class=\"_ _13\"> </span>y <span class=\"_ _9\"> </span>se <span class=\"_ _13\"> </span>tr<span class=\"_ _0\"></span>aspasan <span class=\"_ _9\"></span>los <span class=\"_ _9\"> </span>riesgos <span class=\"_ _13\"> </span>asociados <span class=\"_ _9\"> </span>a <span class=\"_ _13\"> </span>la propiedad de los<span class=\"_ _1\"></span> mismos. Los <span class=\"_ _8\"></span>ingresos <span class=\"_ _11\"></span>procedentes <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _8\"></span>obligaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>ejecuci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _11\"></span>mantenimiento <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>trenes <span class=\"_ _8\"></span>son considerados <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>obligaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>ejecuci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>separada <span class=\"_ _2\"></span>del <span class=\"_ _11\"></span>contra<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>fabricaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>se reconoce a <span class=\"_ _0\"></span>medida que se <span class=\"_ _0\"></span>va prestando <span class=\"_ _0\"></span>el servicio en <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _0\"></span>de unos c\u00e1nones <span class=\"_ _0\"></span>negociados anualmente <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>cliente.<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>En <span class=\"_ _11\"></span>determinados <span class=\"_ _11\"></span>contratos<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>debe <span class=\"_ _11\"></span>realizar <span class=\"_ _11\"></span>actuaciones espec\u00edficas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>mantenimiento, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _2\"></span>como <span class=\"_ _7\"></span>entregar<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>cliente<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>repuestos <span class=\"_ _2\"></span>al <span class=\"_ _7\"></span>finalizar <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>periodo<span class=\"_ _1\"></span> del contrato. El <span class=\"_ _0\"></span>reconocimien<span class=\"_ _1\"></span>to de <span class=\"_ _0\"></span>estos ingresos se realiza <span class=\"_ _0\"></span>en el m<span class=\"_ _7\"></span>ome<span class=\"_ _1\"></span>nto de <span class=\"_ _0\"></span>su ejecuci\u00f3n, manteniendo el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>a cierre <span class=\"_ _7\"></span>del ejercicio <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>pasivo <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la f<span class=\"_ _0\"></span>acturaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ya <span class=\"_ _0\"></span>realizada <span class=\"_ _0\"></span>que ha sido asignada <span class=\"_ _0\"></span>como precio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>estos servicios en <span class=\"_ _0\"></span>el ep\u00edgrafe <span class=\"_ _0\"></span>\u201cProvision<span class=\"_ _1\"></span>es para <span class=\"_ _0\"></span>otros pasivos e ingresos diferidos<span class=\"_ _1\"></span>\u201d.<span class=\"ff4\"> </span>En <span class=\"_ _0\"></span>este <span class=\"_ _7\"></span>sentido,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>mayor\u00eda <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>contratos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>clientes <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>grupo <span class=\"_ _7\"></span>Talgo no <span class=\"_ _7\"></span>contienen <span class=\"_ _0\"></span>m\u00e1s de <span class=\"_ _f\"> </span>una <span class=\"_ _f\"> </span>\u00fanica <span class=\"_ _e\"> </span>obligaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>ejecuci\u00f3n. <span class=\"_ _f\"> </span>S\u00f3lo <span class=\"_ _f\"> </span>un <span class=\"_ _f\"> </span>contrato <span class=\"_ _f\"> </span>que <span class=\"_ _f\"> </span>se <span class=\"_ _f\"> </span>ejecuta <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>dos <span class=\"_ _e\"> </span>etapas, empezando po<span class=\"_ _1\"></span>r el <span class=\"_ _1\"></span>suministro<span class=\"_ _1\"></span> de bien<span class=\"_ _1\"></span>es a <span class=\"_ _1\"></span>un cl<span class=\"_ _1\"></span>iente seg<span class=\"_ _1\"></span>uido de <span class=\"_ _1\"></span>servicios p<span class=\"_ _6\"></span>restados sobre l<span class=\"_ _1\"></span>os activos <span class=\"_ _a\"></span>construidos <span class=\"_ _a\"></span>(mantenimiento), <span class=\"_ _a\"></span>incluye <span class=\"_ _a\"></span>dos <span class=\"_ _6\"></span>obli<span class=\"_ _1\"></span>gaciones <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>ejecuci\u00f3n <span class=\"_ _a\"></span>distintas. <span class=\"_ _a\"></span>El <span class=\"_ _6\"></span>precio de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ransacci\u00f3n <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>distribuye <span class=\"_ _6\"></span>entre <span class=\"_ _1\"></span>las <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>ejecuci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _1\"></span>propo<span class=\"_ _1\"></span>rci\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _1\"></span>los <span class=\"_ _6\"></span>precios de venta independi<span class=\"_ _1\"></span>entes de los bienes<span class=\"_ _1\"></span> y servicios<span class=\"_ _1\"></span>.  Identificaci\u00f3n y asignaci<span class=\"_ _1\"></span>\u00f3n del precio<span class=\"_ _1\"></span> En <span class=\"_ _13\"> </span>la <span class=\"_ _f\"> </span>determinaci\u00f3n <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>precio <span class=\"_ _13\"> </span>de <span class=\"_ _f\"> </span>los <span class=\"_ _13\"> </span>contratos, <span class=\"_ _13\"> </span>el <span class=\"_ _13\"> </span>Grupo <span class=\"_ _f\"> </span>eval\u00faa, <span class=\"_ _13\"> </span>adicionalmente,<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>a <span class=\"_ _13\"> </span>las contraprestacion<span class=\"_ _1\"></span>es <span class=\"_ _22\"> </span>en<span class=\"_ _6\"></span> <span class=\"_ _22\"> </span>efectivo <span class=\"_ _27\"> </span>que <span class=\"_ _27\"> </span>se <span class=\"_ _27\"> </span>esperan <span class=\"_ _27\"> </span>recibir, <span class=\"_ _27\"> </span>otros <span class=\"_ _27\"> </span>factores, <span class=\"_ _27\"> </span>tales <span class=\"_ _27\"> </span>como<span class=\"_ _1\"></span> contraprestacion<span class=\"_ _1\"></span>es <span class=\"_ _7\"></span>variables, <span class=\"_ _0\"></span>contraprestaciones <span class=\"_ _0\"></span>distintas <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>efectivo, <span class=\"_ _0\"></span>contraprestaciones <span class=\"_ _0\"></span>a pagar a un cliente<span class=\"_ _1\"></span> y eventual<span class=\"_ _1\"></span>es componente<span class=\"_ _1\"></span>s de financiaci\u00f3n.<span class=\"_ _39\"> </span>Reconocimiento de<span class=\"_ _1\"></span> ingresos Los <span class=\"_ _b\"> </span>ingresos <span class=\"_ _5\"> </span>por <span class=\"_ _b\"> </span>contratos <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>f<span class=\"_ _0\"></span>abricaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>material <span class=\"_ _5\"> </span>rodante <span class=\"_ _b\"> </span>y <span class=\"_ _5\"> </span>m\u00e1quinas <span class=\"_ _b\"> </span>auxiliares espec\u00edficamente<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>negociados en <span class=\"_ _7\"></span>base <span class=\"_ _0\"></span>a unas <span class=\"_ _0\"></span>caracter\u00edsticas t\u00e9cnicas <span class=\"_ _0\"></span>definidas por <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>cliente<span class=\"_ _1\"></span> final, <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>implican <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>fabricaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>un <span class=\"_ _2\"></span>activo <span class=\"_ _2\"></span>o <span class=\"_ _11\"></span>conjunto<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>activos, <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>no <span class=\"_ _11\"></span>ti<span class=\"_ _0\"></span>enen <span class=\"_ _2\"></span>un <span class=\"_ _11\"></span>uso<span class=\"_ _1\"></span> alternativo <span class=\"_ _1\"></span>y para<span class=\"_ _1\"></span> los qu<span class=\"_ _1\"></span>e el <span class=\"_ _6\"></span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _1\"></span>tiene de<span class=\"_ _1\"></span>recho <span class=\"_ _1\"></span>al cobro<span class=\"_ _1\"></span> de lo<span class=\"_ _6\"></span> ejecutado <span class=\"_ _1\"></span>hasta la<span class=\"_ _1\"></span> fecha, <span class=\"_ _1\"></span>que est\u00e9n \u00edntima<span class=\"_ _1\"></span>mente relaci<span class=\"_ _1\"></span>onados entre<span class=\"_ _1\"></span> ellos en t\u00e9r<span class=\"_ _1\"></span>minos de su<span class=\"_ _1\"></span> dise\u00f1o, tecn<span class=\"_ _1\"></span>olog\u00eda y funci<span class=\"_ _1\"></span>\u00f3n, o bien en <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _1\"></span>con su<span class=\"_ _1\"></span> \u00faltimo <span class=\"_ _1\"></span>destino <span class=\"_ _1\"></span>o util<span class=\"_ _1\"></span>izaci\u00f3n, y<span class=\"_ _1\"></span> que man<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>engan c<span class=\"_ _1\"></span>aracter\u00edsticas<span class=\"_ _1\"></span> t\u00e9cnicas<span class=\"_ _1\"></span> y <span class=\"_ _6\"></span>estructurales <span class=\"_ _a\"></span>distintas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>otros <span class=\"_ _6\"></span>activos, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _a\"></span>durante <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>del <span class=\"_ _a\"></span>contrato <span class=\"_ _6\"></span>cuando el resultado del mismo p<span class=\"_ _1\"></span>uede estimarse de forma<span class=\"_ _1\"></span> fiable y es probable que<span class=\"_ _1\"></span> el contrato vaya a ser <span class=\"_ _1\"></span>rentable. <span class=\"_ _6\"></span>El cri<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>erio <span class=\"_ _6\"></span>de reconocimi<span class=\"_ _1\"></span>ento <span class=\"_ _6\"></span>de ingr<span class=\"_ _1\"></span>esos <span class=\"_ _6\"></span>en contrato<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>abricaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>aterial<span class=\"_ _1\"></span> rodante <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>m\u00e1quinas <span class=\"_ _0\"></span>auxiliares var\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>estimaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>resultado <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>e incluye todos los costes relacionad<span class=\"_ _1\"></span>os, potenciales retrasos,<span class=\"_ _1\"></span> reclamaciones y penalizaci<span class=\"_ _1\"></span>ones. Cuando sea <span class=\"_ _1\"></span>probable qu<span class=\"_ _6\"></span>e los costes del<span class=\"_ _1\"></span> contra<span class=\"_ _1\"></span>to vayan <span class=\"_ _1\"></span>a exceder <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>total <span class=\"_ _1\"></span>de los i<span class=\"_ _1\"></span>ngresos de<span class=\"_ _1\"></span>l mismo, la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>esperada se <span class=\"_ _0\"></span>reconoce <span class=\"_ _0\"></span>inmediatamen<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>como un <span class=\"_ _0\"></span>gasto. El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>utiliza el m\u00e9todo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>porcen<span class=\"_ _1\"></span>taje d<span class=\"_ _6\"></span>e realizaci\u00f3n <span class=\"_ _6\"></span>para de<span class=\"_ _1\"></span>terminar<span class=\"_ _1\"></span> el <span class=\"_ _6\"></span>importe <span class=\"_ _1\"></span>adecuado <span class=\"_ _6\"></span>a reconocer <span class=\"_ _6\"></span>en un<span class=\"_ _1\"></span> periodo <span class=\"_ _11\"></span>deter<span class=\"_ _1\"></span>minado. <span class=\"_ _2\"></span>El <span class=\"_ _11\"></span>grado <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>realizaci\u00f3n <span class=\"_ _11\"></span>se <span class=\"_ _2\"></span>determina <span class=\"_ _11\"></span>por <span class=\"_ _2\"></span>referencia <span class=\"_ _11\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>costes <span class=\"_ _11\"></span>del<span class=\"_ _1\"></span> contrato <span class=\"_ _0\"></span>incurridos en <span class=\"_ _7\"></span>la f<span class=\"_ _0\"></span>echa <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>situaci\u00f3n <span class=\"_ _0\"></span>financiera <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>un porcentaje <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los costes <span class=\"_ _27\"> </span>es<span class=\"_ _1\"></span>timados <span class=\"_ _21\"> </span>totales <span class=\"_ _27\"> </span>para<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>cada <span class=\"_ _21\"> </span>contrato. <span class=\"_ _21\"> </span>El <span class=\"_ _27\"> </span>Grupo <span class=\"_ _21\"> </span>revis<span class=\"_ _0\"></span>a <span class=\"_ _27\"> </span>peri\u00f3<span class=\"_ _1\"></span>dicamente <span class=\"_ _21\"> </span>sus presupuestos. En <span class=\"_ _16\"> </span>los <span class=\"_ _17\"> </span>contratos <span class=\"_ _16\"> </span>de <span class=\"_ _17\"> </span>fabricaci\u00f3n <span class=\"_ _16\"> </span>de <span class=\"_ _17\"> </span>trenes, <span class=\"_ _17\"> </span>m<span class=\"_ _0\"></span>\u00e1quinas <span class=\"_ _17\"> </span>auxiliares <span class=\"_ _17\"> </span>y <span class=\"_ _16\"> </span>remodelaci\u00f3n, <span class=\"_ _16\"> </span>las obligacion<span class=\"_ _1\"></span>es <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>ejecuci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>suelen <span class=\"_ _11\"></span>lleva<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>tiempo <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>realizaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>superior <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>a\u00f1o. <span class=\"_ _11\"></span>El<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>p<span class=\"_ _1\"></span>recio establecido <span class=\"_ _2\"></span>bien <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>fijo <span class=\"_ _2\"></span>seg\u00fan <span class=\"_ _2\"></span>contrato <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>bien <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>actualiza <span class=\"_ _2\"></span>peri\u00f3dicamente <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>acuerdo <span class=\"_ _2\"></span>con una formula refe<span class=\"_ _1\"></span>renciada a <span class=\"_ _1\"></span>\u00edndices de material<span class=\"_ _1\"></span>es, costes de pe<span class=\"_ _1\"></span>rsonal o infla<span class=\"_ _1\"></span>ci\u00f3n.  En <span class=\"_ _0\"></span>cuanto <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>condiciones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>pago, <span class=\"_ _7\"></span>son <span class=\"_ _0\"></span>habituales <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>recepciones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>anticipos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>parte de  los <span class=\"_ _d\"> </span>clientes  (pasivos  contractual<span class=\"_ _1\"></span>es  de <span class=\"_ _d\"> </span>contratos<span class=\"_ _1\"></span>  con <span class=\"_ _d\"> </span>clientes).  En  este  sentido,  los calendarios <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>hitos  de<span class=\"_ _6\"></span>l  proyecto <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>generan <span class=\"_ _f\"> </span>el  derecho <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>facturaci\u00f3n<span class=\"_ _1\"></span>  y <span class=\"_ _f\"> </span>cobr<span class=\"_ _0\"></span>o <span class=\"_ _e\"> </span>est\u00e1n especificados en <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>proyecto estableci\u00e9ndose hitos <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>facturaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>momento en que <span class=\"_ _a\"></span>se <span class=\"_ _6\"></span>obtienen <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>certificaciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>aceptaci\u00f3n <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>irmadas<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>por <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>clientes, <span class=\"_ _a\"></span>asociadas <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>dichos hitos y generalmen<span class=\"_ _1\"></span>te se trata de<span class=\"_ _1\"></span> hitos de car\u00e1cte<span class=\"_ _1\"></span>r t\u00e9cnico.<span class=\"_ _39\"> </span>En el momento en el que<span class=\"_ _1\"></span> satisface una obligaci\u00f3n<span class=\"_ _1\"></span> de ejecuci\u00f3n de un contrato se regist<span class=\"_ _1\"></span>ra un menor \u201cAnticipo recibido por contrato\u201d<span class=\"_ _1\"></span> y en <span class=\"_ _0\"></span>el caso de que no hubiese un anticipo previo <span class=\"_ _0\"></span>o el<span class=\"_ _39\"> </span>mismo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>hubiese consumido, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registra <span class=\"_ _0\"></span>una cuenta <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>cobrar <span class=\"_ _0\"></span>denominada \u201cConstrucci\u00f3n ejecutada  pendi<span class=\"_ _1\"></span>ente  de<span class=\"_ _1\"></span>  facturar<span class=\"_ _1\"></span>\u201d  (ac<span class=\"_ _1\"></span>tivos  cont<span class=\"_ _1\"></span>ractuales  de<span class=\"_ _1\"></span>  contra<span class=\"_ _1\"></span>tos  con<span class=\"_ _1\"></span>  clientes)  si<span class=\"_ _6\"></span>  el reconocimiento del<span class=\"_ _1\"></span> ingreso no coinci<span class=\"_ _1\"></span>de con el de <span class=\"_ _1\"></span>la facturaci\u00f3n. En <span class=\"_ _1\"></span>cuanto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>los<span class=\"_ _1\"></span> cont<span class=\"_ _1\"></span>ratos de<span class=\"_ _6\"></span> venta <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>repuestos, <span class=\"_ _6\"></span>la satisfacci\u00f3n <span class=\"_ _6\"></span>de la<span class=\"_ _1\"></span> ob<span class=\"_ _1\"></span>ligaci\u00f3n <span class=\"_ _6\"></span>de ejecu<span class=\"_ _1\"></span>ci\u00f3n y la facturaci\u00f3n se<span class=\"_ _1\"></span> producen en el <span class=\"_ _1\"></span>momento de e<span class=\"_ _1\"></span>ntrega de dichos<span class=\"_ _1\"></span> productos al cli<span class=\"_ _1\"></span>ente. En <span class=\"_ _9\"> </span>los <span class=\"_ _13\"> </span>contratos <span class=\"_ _13\"> </span>de <span class=\"_ _9\"> </span>mantenimiento, <span class=\"_ _9\"> </span>la <span class=\"_ _13\"> </span>duraci\u00f3n <span class=\"_ _9\"> </span>fluct\u00faa <span class=\"_ _13\"> </span>en <span class=\"_ _9\"> </span>funci\u00f3n <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>las <span class=\"_ _9\"> </span>necesidades <span class=\"_ _9\"> </span>y requerimientos de cada uno <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>clientes. En <span class=\"_ _0\"></span>este sentido, el <span class=\"_ _0\"></span>precio se <span class=\"_ _0\"></span>estipula en <span class=\"_ _0\"></span>funci\u00f3n<span class=\"_ _1\"></span> del contrato, exis<span class=\"_ _1\"></span>tiendo las siguien<span class=\"_ _1\"></span>tes modalidades: - <span class=\"_ _25\"> </span>En f<span class=\"_ _0\"></span>unci\u00f3n de <span class=\"_ _0\"></span>unos c\u00e1nones <span class=\"_ _0\"></span>negociados con el <span class=\"_ _0\"></span>cliente de <span class=\"_ _0\"></span>acuerdo con <span class=\"_ _0\"></span>los planes anuales <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>mantenimient<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>acordados <span class=\"_ _6\"></span>referenciad<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>a l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>kil\u00f3me<span class=\"_ _1\"></span>tros <span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>ecor<span class=\"_ _1\"></span>ridos <span class=\"_ _6\"></span>por los trenes<span class=\"_ _39\"> </span>Seg\u00fan <span class=\"_ _9\"></span>el <span class=\"_ _9\"> </span>n\u00famero <span class=\"_ _13\"> </span>de <span class=\"_ _8\"></span>t<span class=\"_ _0\"></span>renes <span class=\"_ _9\"></span>medios <span class=\"_ _9\"> </span>anuales <span class=\"_ _9\"> </span>comprendidos <span class=\"_ _9\"></span>bajo <span class=\"_ _9\"></span>el <span class=\"_ _9\"> </span>contrato <span class=\"_ _9\"></span>de servicios de man<span class=\"_ _1\"></span>tenimiento. - <span class=\"_ _1e\"> </span><span class=\"fs4\">Seg\u00fan<span class=\"_ _1\"></span> el n\u00famero de tren<span class=\"_ _1\"></span>es o coches disponi<span class=\"_ _1\"></span>bles en v\u00eda cada<span class=\"_ _1\"></span> d\u00eda de servic<span class=\"_ _1\"></span>io.<span class=\"fs0\"> </span></span>Los <span class=\"_ _2\"></span>contratos <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>mantenimiento, <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span>expensas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>modalidad, <span class=\"_ _7\"></span>se <span class=\"_ _2\"></span>ajustan <span class=\"_ _2\"></span>anualmente <span class=\"_ _7\"></span>con f\u00f3rmulas indexadas<span class=\"_ _1\"></span> a la inflaci\u00f3n<span class=\"_ _1\"></span> del mercado do<span class=\"_ _1\"></span>nde se est\u00e9n<span class=\"_ _1\"></span> realizando di<span class=\"_ _1\"></span>chos servicios. En <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>servicios <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>mantenimiento <span class=\"_ _11\"></span>lineales <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>facturaci\u00f3n <span class=\"_ _11\"></span>es <span class=\"_ _8\"></span>mensual <span class=\"_ _8\"></span>y <span class=\"_ _11\"></span>se <span class=\"_ _9\"> </span>alinea <span class=\"_ _11\"></span>con <span class=\"_ _8\"></span>los ingresos reconocido<span class=\"_ _1\"></span>s.  Modificaci\u00f3n de<span class=\"_ _1\"></span> contratos El <span class=\"_ _f\"> </span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _e\"> </span>considera <span class=\"_ _f\"> </span>las <span class=\"_ _f\"> </span>m<span class=\"_ _0\"></span>odificaciones <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _f\"> </span>contratos <span class=\"_ _e\"> </span>siempre <span class=\"_ _f\"> </span>que <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>mismas <span class=\"_ _f\"> </span>est\u00e9n acordadas <span class=\"_ _11\"></span>y <span class=\"_ _8\"></span>aprobadas <span class=\"_ _11\"></span>entre <span class=\"_ _8\"></span>las <span class=\"_ _11\"></span>partes. <span class=\"_ _8\"></span>El <span class=\"_ _8\"></span>Grupo <span class=\"_ _11\"></span>eval\u00faa <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>las <span class=\"_ _11\"></span>modificaciones <span class=\"_ _11\"></span>se <span class=\"_ _8\"></span>deben considerar como <span class=\"_ _0\"></span>un contrato <span class=\"_ _0\"></span>separado o <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>un contrato <span class=\"_ _0\"></span>\u00fanico junto <span class=\"_ _0\"></span>con el <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>inicial<span class=\"_ _1\"></span> de acuerdo al sigui<span class=\"_ _1\"></span>ente criterio: - Como un contrato separ<span class=\"_ _1\"></span>ado cuando concurren la<span class=\"_ _6\"></span>s <span class=\"_ _0\"></span>siguientes do<span class=\"_ _1\"></span>s condicione<span class=\"_ _1\"></span>s: - <span class=\"_ _25\"> </span>que <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>alcance <span class=\"_ _6\"></span>del <span class=\"_ _a\"></span>contr<span class=\"_ _0\"></span>ato <span class=\"_ _6\"></span>aumente <span class=\"_ _a\"></span>debido <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>incorporaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>bienes<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>servicios prometidos dife<span class=\"_ _1\"></span>renciados; y - <span class=\"_ _25\"> </span>que <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>precio <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>contrato <span class=\"_ _7\"></span>aumente <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>contrapresta<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>refleje los <span class=\"_ _a\"></span>precios <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>venta <span class=\"_ _a\"></span>independientes <span class=\"_ _a\"></span>aplicados<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>por <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>entidad <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>bienes <span class=\"_ _6\"></span>o <span class=\"_ _a\"></span>servicios adicionales <span class=\"_ _8\"></span>prometidos <span class=\"_ _8\"></span>y, <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>su <span class=\"_ _9\"> </span>caso, <span class=\"_ _9\"></span>los <span class=\"_ _8\"></span>aj<span class=\"_ _0\"></span>ustes <span class=\"_ _8\"></span>adecuados <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>ese <span class=\"_ _9\"></span>precio <span class=\"_ _8\"></span>en funci\u00f3n <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>circunstan<span class=\"_ _1\"></span>cias <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contrato <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>que <span class=\"_ _6\"></span>se trate; <span class=\"_ _6\"></span>por ejemplo<span class=\"_ _1\"></span>, un<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>entidad puede <span class=\"_ _9\"></span>ajustar <span class=\"_ _8\"></span>el <span class=\"_ _13\"> </span>precio <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>venta <span class=\"_ _9\"> </span>independiente <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>un <span class=\"_ _13\"> </span>bien <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>servicio <span class=\"_ _8\"></span>adicional aplicando <span class=\"_ _f\"> </span>un <span class=\"_ _f\"> </span>descuento <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>cliente, <span class=\"_ _f\"> </span>al <span class=\"_ _e\"> </span>no <span class=\"_ _f\"> </span>verse <span class=\"_ _f\"> </span>obligada <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>soportar <span class=\"_ _f\"> </span>los <span class=\"_ _e\"> </span>costes<span class=\"_ _1\"></span> relacionados <span class=\"_ _1\"></span>con la ven<span class=\"_ _6\"></span>ta que soportar\u00eda en<span class=\"_ _1\"></span> caso<span class=\"_ _1\"></span> de vende<span class=\"_ _1\"></span>r un produ<span class=\"_ _6\"></span>ct<span class=\"_ _0\"></span>o o<span class=\"_ _1\"></span> servicio<span class=\"_ _1\"></span> similar a un nuevo<span class=\"_ _1\"></span> cliente.<span class=\"_ _39\"> </span>- Como <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>contrato <span class=\"_ _2\"></span>\u00fanico, <span class=\"_ _7\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>den <span class=\"_ _7\"></span>las <span class=\"_ _2\"></span>condiciones <span class=\"_ _2\"></span>anteriores, <span class=\"_ _7\"></span>en cuyo caso el grupo<span class=\"_ _1\"></span>: - <span class=\"_ _25\"> </span>Contabilizar\u00e1 la <span class=\"_ _0\"></span>modificaci\u00f3n del <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>si f<span class=\"_ _0\"></span>uera una <span class=\"_ _0\"></span>rescisi\u00f3n <span class=\"_ _0\"></span>del contrato vigente y la creaci\u00f3n de un nuevo contrato si los bienes o servicios <span class=\"_ _0\"></span>transferidos se<span class=\"_ _6\"></span> encuentran <span class=\"_ _2\"></span>diferenciados. <span class=\"_ _2\"></span>En <span class=\"_ _11\"></span>este <span class=\"_ _2\"></span>caso <span class=\"_ _11\"></span>se <span class=\"_ _2\"></span>crea <span class=\"_ _11\"></span>un <span class=\"_ _2\"></span>nuevo <span class=\"_ _2\"></span>contrato <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>se combinar\u00e1n <span class=\"_ _7\"></span>la <span class=\"_ _2\"></span>contraprestaci\u00f3n <span class=\"_ _7\"></span>inicial <span class=\"_ _2\"></span>prometida <span class=\"_ _7\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>cliente <span class=\"_ _7\"></span>que <span class=\"_ _2\"></span>todav\u00eda <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>se haya reconocido<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>como<span class=\"_ _1\"></span> ingresos ordina<span class=\"_ _1\"></span>rios junto<span class=\"_ _1\"></span> con la<span class=\"_ _1\"></span> contraprestaci\u00f3n<span class=\"_ _1\"></span> prometida en el marco de la <span class=\"_ _1\"></span>modificaci<span class=\"_ _1\"></span>\u00f3n del contrato. - <span class=\"_ _25\"> </span>Contabilizar\u00e1 <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>modificaci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _6\"></span>contrato <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>si <span class=\"_ _6\"></span>formara <span class=\"_ _a\"></span>parte <span class=\"_ _6\"></span>del <span class=\"_ _a\"></span>contrato <span class=\"_ _a\"></span>vigente si <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>bienes <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>servicios pendientes <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>est\u00e1n <span class=\"_ _0\"></span>diferenciad<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>forman <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>una \u00fanica obligaci<span class=\"_ _1\"></span>\u00f3n de ejecuci\u00f3n que queda parcialmente sati<span class=\"_ _1\"></span>sfecha en la fecha de la<span class=\"_ _1\"></span> modificaci\u00f3n. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>efecto que <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>modificaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>precio de <span class=\"_ _7\"></span>la transacci\u00f3n <span class=\"_ _17\"> </span>y <span class=\"_ _16\"> </span>sobre <span class=\"_ _17\"> </span>la <span class=\"_ _16\"> </span>medici\u00f3n <span class=\"_ _17\"> </span>por <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>enti<span class=\"_ _1\"></span>dad <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>progresi\u00f3n <span class=\"_ _17\"> </span>hacia <span class=\"_ _17\"> </span>el cumplimiento comple<span class=\"_ _1\"></span>to de la <span class=\"_ _0\"></span>obligaci\u00f3n<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>ejecuci<span class=\"_ _1\"></span>\u00f3n, se reconoce como un aj<span class=\"_ _0\"></span>uste<span class=\"_ _6\"></span> de los ingresos ordinario<span class=\"_ _1\"></span>s (como inc<span class=\"_ _1\"></span>remento o reducci<span class=\"_ _1\"></span>\u00f3n de dichos ingres<span class=\"_ _1\"></span>os) en la<span class=\"_ _1\"></span> fecha de la modi<span class=\"_ _1\"></span>ficaci\u00f3n<div class=\"c w41 h3e gs4a\"><div class=\"t m0 x38 ha y33e ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _5\"> </span>contratos <span class=\"_ _5\"> </span>pueden <span class=\"_ _5\"> </span>ofrecer <span class=\"_ _5\"> </span>a <span class=\"_ _b\"> </span>los <span class=\"_ _5\"> </span>clientes <span class=\"_ _5\"> </span>la <span class=\"_ _d\"> </span>opci\u00f3n <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>adquirir <span class=\"_ _5\"> </span>bienes <span class=\"_ _5\"> </span>o <span class=\"_ _5\"> </span>servicios </div></div><div class=\"c w41 h3e gs4a\"><div class=\"t m0 x38 ha y33f ff4 fs4 fc0 sc0 ls0 ws0\">adicionales. <span class=\"_ _10\"> </span>Los <span class=\"_ _21\"> </span>bienes <span class=\"_ _21\"> </span>adicional<span class=\"_ _1\"></span>es <span class=\"_ _21\"> </span>vendidos <span class=\"_ _10\"> </span>en <span class=\"_ _21\"> </span>el <span class=\"_ _10\"> </span>m<span class=\"_ _0\"></span>arco <span class=\"_ _10\"> </span>de <span class=\"_ _21\"> </span>una <span class=\"_ _21\"> </span>opci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>ejercida<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs4a\"><div class=\"t m0 x38 ha y340 ff4 fs4 fc0 sc0 ls0 ws0\">posteriormente <span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>trav\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>modificaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>rato <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>contabilizan <span class=\"_ _2\"></span>en <span class=\"_ _7\"></span>funci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la </div></div><div class=\"c w41 h3e gs4a\"><div class=\"t m0 x38 ha y341 ff4 fs4 fc0 sc0 ls0 ws0\">evaluaci\u00f3n que hace<span class=\"_ _1\"></span> el Grupo de los<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>aspectos a<span class=\"_ _1\"></span>nteriores caso a ca<span class=\"_ _1\"></span>so.  </div></div><div class=\"c w41 h3e gs4a\"><div class=\"t m0 x38 ha y343 ff4 fs4 fc0 sc0 ls0 ws0\">Por otra<span class=\"_ _1\"></span> parte<span class=\"_ _1\"></span>, el <span class=\"_ _6\"></span>Grupo reconoce <span class=\"_ _1\"></span>ingresos<span class=\"_ _1\"></span> por <span class=\"_ _1\"></span>reclamaci<span class=\"_ _1\"></span>ones al<span class=\"_ _1\"></span> alcance<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> contrato<span class=\"_ _1\"></span> cuando<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs4a\"><div class=\"t m0 x38 ha y344 ff4 fs4 fc0 sc0 ls0 ws0\">dichas reclamaci<span class=\"_ _1\"></span>ones son firmes<span class=\"_ _1\"></span>, aceptadas y fir<span class=\"_ _1\"></span>madas por el<span class=\"_ _1\"></span> cliente. </div></div><div class=\"c w41 h3e gs4a\"><div class=\"t m0 x38 ha y346 ff4 fs4 fc0 sc0 ls0 ws0\">Ingresos por inte<span class=\"_ _1\"></span>reses </div></div><div class=\"c w41 h3e gs4a\"><div class=\"t m0 x38 ha y348 ff4 fs4 fc0 sc0 ls0 ws0\">Los ingresos por<span class=\"_ _1\"></span> intereses se <span class=\"_ _1\"></span>reconocen usando<span class=\"_ _1\"></span> el m\u00e9todo del<span class=\"_ _1\"></span> tipo de inter\u00e9s e<span class=\"_ _1\"></span>fectivo.  </div></div><div class=\"c w41 h3e gs4a\"><div class=\"t m0 x38 ha y34a ff4 fs4 fc0 sc0 ls0 ws0\">Cuando <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span>cobrar <span class=\"_ _7\"></span>sufre <span class=\"_ _7\"></span>p\u00e9rdida <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>deterioro <span class=\"_ _7\"></span>del <span class=\"_ _2\"></span>valor, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>reduce <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>valor </div></div><div class=\"c w41 h3e gs4a\"><div class=\"t m0 x38 ha y260 ff4 fs4 fc0 sc0 ls0 ws0\">contable <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>su <span class=\"_ _11\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _2\"></span>recuperable, <span class=\"_ _2\"></span>descontando<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>lujos<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>uturos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>efectivo <span class=\"_ _2\"></span>estimados <span class=\"_ _2\"></span>al </div></div><div class=\"c w41 h3e gs4a\"><div class=\"t m0 x38 ha y34b ff4 fs4 fc0 sc0 ls0 ws0\">tipo de <span class=\"_ _0\"></span>inter\u00e9s efectivo original del instrumento, clasificando dicho desc<span class=\"_ _0\"></span>uento como m<span class=\"_ _0\"></span>enore<span class=\"_ _1\"></span>s </div></div><div class=\"c w41 h3e gs4a\"><div class=\"t m0 x38 ha y34c ff4 fs4 fc0 sc0 ls0 ws0\">ingresos por inte<span class=\"_ _1\"></span>reses. </div></div><div class=\"c w41 h3e gs4a\"><div class=\"t m0 x38 ha y34e ff4 fs4 fc0 sc0 ls0 ws0\">Costes incremen<span class=\"_ _1\"></span>tales de obtenci\u00f3n d<span class=\"_ _1\"></span>e un contrat<span class=\"_ _1\"></span>o </div></div><div class=\"c w41 h3e gs4a\"><div class=\"t m0 x38 ha y34f ff4 fs4 fc0 sc0 ls0 ws0\">Se <span class=\"_ _6\"></span>corresponden <span class=\"_ _6\"></span>principalmente <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _1\"></span>costes <span class=\"_ _6\"></span>incrementales <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>s\u00f3lo <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>capitalizan <span class=\"_ _6\"></span>cuando </div></div><div class=\"c w41 h3e gs4a\"><div class=\"t m0 x38 ha y322 ff4 fs4 fc0 sc0 ls0 ws0\">est\u00e1n <span class=\"_ _13\"> </span>directamente <span class=\"_ _9\"> </span>relacionados <span class=\"_ _9\"> </span>con <span class=\"_ _f\"> </span>un <span class=\"_ _13\"> </span>contrato <span class=\"_ _13\"> </span>y <span class=\"_ _13\"> </span>son <span class=\"_ _13\"> </span>incrementales <span class=\"_ _9\"> </span>para <span class=\"_ _13\"> </span>garantizar <span class=\"_ _13\"> </span>el </div></div><div class=\"c w41 h3e gs4a\"><div class=\"t m0 x38 ha y323 ff4 fs4 fc0 sc0 ls0 ws0\">contrato. <span class=\"_ _0\"></span>Estos <span class=\"_ _0\"></span>costes <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>amortizan <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>largo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>duraci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>contrat<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>refieren </div></div><div class=\"c w41 h3e gs4a\"><div class=\"t m0 x38 ha y350 ff4 fs4 fc0 sc0 ls0 ws0\">en <span class=\"_ _6\"></span>cuotas <span class=\"_ _6\"></span>anuales <span class=\"_ _6\"></span>iguales, <span class=\"_ _1\"></span>y <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>clasifican <span class=\"_ _6\"></span>dentro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _1\"></span>partida <span class=\"_ _6\"></span>Periodificaci<span class=\"_ _1\"></span>ones <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>Activo. <span class=\"_ _6\"></span>Los<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs4a\"><div class=\"t m0 x38 ha y325 ff4 fs4 fc0 sc0 ls0 ws0\">costes <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>hubi<span class=\"_ _1\"></span>era <span class=\"_ _0\"></span>incurrido independientemente de <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>contrato se <span class=\"_ _0\"></span>adjudicara </div></div><div class=\"c w41 h3e gs4a\"><div class=\"t m0 x38 ha y351 ff4 fs4 fc0 sc0 ls0 ws0\">o no, no se consideran<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>costes inc<span class=\"_ _1\"></span>rementales capi<span class=\"_ _1\"></span>talizables.  </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "Los ingresos por<span class=\"_ _1\"></span> intereses se <span class=\"_ _1\"></span>reconocen usando<span class=\"_ _1\"></span> el m\u00e9todo del<span class=\"_ _1\"></span> tipo de inter\u00e9s e<span class=\"_ _1\"></span>fectivo.  Cuando <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span>cobrar <span class=\"_ _7\"></span>sufre <span class=\"_ _7\"></span>p\u00e9rdida <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>deterioro <span class=\"_ _7\"></span>del <span class=\"_ _2\"></span>valor, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>reduce <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>valor contable <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>su <span class=\"_ _11\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _2\"></span>recuperable, <span class=\"_ _2\"></span>descontando<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>lujos<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>uturos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>efectivo <span class=\"_ _2\"></span>estimados <span class=\"_ _2\"></span>al tipo de <span class=\"_ _0\"></span>inter\u00e9s efectivo original del instrumento, clasificando dicho desc<span class=\"_ _0\"></span>uento como m<span class=\"_ _0\"></span>enore<span class=\"_ _1\"></span>s ingresos por inte<span class=\"_ _1\"></span>reses. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-532": {
   "value": "<div class=\"c w41 h3e gs4c\"><div class=\"t m0 x38 ha y328 ff4 fs4 fc0 sc0 ls7 ws0\">2.21<span class=\"ls0\"> <span class=\"_ _5\"> </span>Subvenciones oficiales  </span></div></div><div class=\"c w41 h3e gs4c\"><div class=\"t m0 x38 ha y32a ff4 fs4 fc0 sc0 ls0 ws0\">Las <span class=\"_ _8\"></span>subvencion<span class=\"_ _1\"></span>es <span class=\"_ _11\"></span>recibidas <span class=\"_ _8\"></span>de <span class=\"_ _11\"></span>organismos <span class=\"_ _11\"></span>p\u00fablicos <span class=\"_ _11\"></span>se <span class=\"_ _8\"></span>reconocen<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>por <span class=\"_ _11\"></span>su <span class=\"_ _8\"></span>valor <span class=\"_ _11\"></span>razonable </div></div><div class=\"c w41 h3e gs4c\"><div class=\"t m0 x38 ha y3f7 ff4 fs4 fc0 sc0 ls0 ws0\">cuando <span class=\"_ _7\"></span>hay <span class=\"_ _7\"></span>una <span class=\"_ _2\"></span>segurid<span class=\"_ _6\"></span>ad <span class=\"_ _2\"></span>razonable <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _2\"></span>subvenci\u00f3n <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>cobrar\u00e1 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>cumplir\u00e1 </div></div><div class=\"c w41 h3e gs4c\"><div class=\"t m0 x38 ha y32c ff4 fs4 fc0 sc0 ls0 ws0\">con todas las con<span class=\"_ _1\"></span>diciones establecida<span class=\"_ _1\"></span>s. </div></div><div class=\"c w41 h3e gs4c\"><div class=\"t m0 x38 ha y25d ff4 fs4 fc0 sc0 ls0 ws0\">Las <span class=\"_ _0\"></span>subvenciones <span class=\"_ _0\"></span>oficial<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>relacionadas <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>difieren <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta<span class=\"_ _39\"> </span></div></div><div class=\"c w41 h3e gs4e\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _17\"> </span>resultados, <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>ep\u00edgrafe <span class=\"_ _17\"> </span>de <span class=\"_ _16\"> </span>Otros <span class=\"_ _17\"> </span>ingresos <span class=\"_ _17\"> </span>durante <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>per\u00edodo <span class=\"_ _17\"> </span>necesario <span class=\"_ _17\"> </span>para<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs4e\"><div class=\"t m0 x38 ha y198 ff4 fs4 fc0 sc0 ls0 ws0\">correlacionarlas con<span class=\"_ _1\"></span> los costes<span class=\"_ _1\"></span> que pretenden<span class=\"_ _1\"></span> compensar. </div></div><div class=\"c w41 h3e gs4e\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">Las <span class=\"_ _d\"> </span>subvenciones <span class=\"_ _d\"> </span>oficial<span class=\"_ _1\"></span>es <span class=\"_ _d\"> </span>relacionadas <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>adquisici\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>inmovilizad<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>material <span class=\"_ _d\"> </span>e </div></div><div class=\"c w41 h3e gs4e\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">intangible <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>incluyen <span class=\"_ _11\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>pasivos <span class=\"_ _11\"></span>no <span class=\"_ _2\"></span>corrientes <span class=\"_ _7\"></span>como <span class=\"_ _11\"></span>subvencion<span class=\"_ _1\"></span>es <span class=\"_ _2\"></span>oficiales <span class=\"_ _2\"></span>diferidas <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>se </div></div><div class=\"c w41 h3e gs4e\"><div class=\"t m0 x38 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">abonan <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>cuenta<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>resultados <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>ep\u00edgra<span class=\"_ _1\"></span>fe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Otros <span class=\"_ _2\"></span>ingresos <span class=\"_ _2\"></span>seg\u00fan <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>m\u00e9<span class=\"_ _1\"></span>to<span class=\"_ _0\"></span>do <span class=\"_ _2\"></span>lineal </div></div><div class=\"c w41 h3e gs4e\"><div class=\"t m0 x38 ha y19c ff4 fs4 fc0 sc0 ls0 ws0\">durante las vidas e<span class=\"_ _1\"></span>speradas de los<span class=\"_ _1\"></span> correspondie<span class=\"_ _1\"></span>ntes activos. </div></div><div class=\"c w41 h3e gs4e\"><div class=\"t m0 x38 ha y19d ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _5\"> </span>pr\u00e9stamos <span class=\"_ _d\"> </span>subvencionados <span class=\"_ _5\"> </span>sin <span class=\"_ _5\"> </span>inter\u00e9s <span class=\"_ _d\"> </span>o <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>tipos <span class=\"_ _5\"> </span>inferiores <span class=\"_ _5\"> </span>a <span class=\"_ _d\"> </span>m<span class=\"_ _0\"></span>ercado, <span class=\"_ _d\"> </span>otorgados </div></div><div class=\"c w41 h3e gs4e\"><div class=\"t m0 x38 ha y19e ff4 fs4 fc0 sc0 ls0 ws0\">principalmente <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>proyectos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>investigaci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>desarrollo <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>registran <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>pasivo <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>su </div></div><div class=\"c w41 h3e gs4e\"><div class=\"t m0 x38 ha y19f ff4 fs4 fc0 sc0 ls0 ws0\">valor <span class=\"_ _0\"></span>razonable. <span class=\"_ _7\"></span>En <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>caso <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>subvenciones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>proyect<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>desarroll<span class=\"_ _1\"></span>o, <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>difer<span class=\"_ _0\"></span>encia <span class=\"_ _0\"></span>entre </div></div><div class=\"c w41 h3e gs4e\"><div class=\"t m0 x38 ha y1a0 ff4 fs4 fc0 sc0 ls0 ws0\">el <span class=\"_ _0\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>reembolso <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>reconoce <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>subvenci\u00f3n, <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs4e\"><div class=\"t m0 x38 ha y1a1 ff4 fs4 fc0 sc0 ls0 ws0\">Subvenciones <span class=\"_ _9\"> </span>oficiales <span class=\"_ _13\"> </span>imput\u00e1ndose <span class=\"_ _9\"> </span>al <span class=\"_ _13\"> </span>resultado <span class=\"_ _9\"> </span>a <span class=\"_ _13\"> </span>medida <span class=\"_ _13\"> </span>que <span class=\"_ _9\"> </span>se <span class=\"_ _13\"> </span>amortizan <span class=\"_ _13\"> </span>los <span class=\"_ _13\"> </span>activos </div></div><div class=\"c w41 h3e gs4e\"><div class=\"t m0 x38 ha y1a2 ff4 fs4 fc0 sc0 ls0 ws0\">relacionados con <span class=\"_ _0\"></span>dichos proyect<span class=\"_ _0\"></span>os. En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>subvenci\u00f3n s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>apli<span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>gastos <span class=\"_ _0\"></span>de </div></div><div class=\"c w41 h3e gs4e\"><div class=\"t m0 x38 ha y1a3 ff4 fs4 fc0 sc0 ls0 ws0\">investigaci\u00f3n, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>diferenc<span class=\"_ _1\"></span>ia <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>reembolso <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>econoce <span class=\"_ _0\"></span>en </div></div><div class=\"c w41 h3e gs4e\"><div class=\"t m0 x38 ha y1a4 ff4 fs4 fc0 sc0 ls0 ws0\">resultados cuando <span class=\"_ _1\"></span>se han incurrido<span class=\"_ _1\"></span> los gastos.  </div></div><div class=\"c w41 h3e gs4e\"><div class=\"t m0 x38 ha y1a6 ff4 fs4 fc0 sc0 ls0 ws0\">Dentro de <span class=\"_ _7\"></span>este ep\u00edgrafe <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>incluyen, b\u00e1sicamente, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>anticipos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>reembolsables <span class=\"_ _0\"></span>a t<span class=\"_ _0\"></span>ipo <span class=\"_ _0\"></span>cero <span class=\"_ _7\"></span>o </div></div><div class=\"c w41 h3e gs4e\"><div class=\"t m0 x38 ha y1a7 ff4 fs4 fc0 sc0 ls0 ws0\">tipo <span class=\"_ _6\"></span>reducido, <span class=\"_ _6\"></span>que <span class=\"_ _1\"></span>han <span class=\"_ _6\"></span>sido <span class=\"_ _6\"></span>considerados <span class=\"_ _6\"></span>subvenci<span class=\"_ _1\"></span>ones <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>capital <span class=\"_ _6\"></span>concedido<span class=\"_ _1\"></span>s <span class=\"_ _6\"></span>dentro <span class=\"_ _1\"></span>del <span class=\"_ _6\"></span>Plan </div></div><div class=\"c w41 h3e gs4e\"><div class=\"t m0 x38 ha y1a8 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _6\"></span>competitividad, <span class=\"_ _6\"></span>puest<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>marcha <span class=\"_ _1\"></span>por<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Ministerio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Industria, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>otros <span class=\"_ _6\"></span>concedidos </div></div><div class=\"c w41 h3e gs4e\"><div class=\"t m0 x38 ha y1a9 ff4 fs4 fc0 sc0 ls0 ws0\">por el Centro<span class=\"_ _1\"></span> de Desarrol<span class=\"_ _1\"></span>lo Tecnol\u00f3gico Indust<span class=\"_ _1\"></span>rial (CDTI). </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-533": {
   "value": "<div class=\"c w41 h3e gs50\"><div class=\"t m0 x38 ha y1ab ff4 fs4 fc0 sc0 ls7 ws0\">2.22<span class=\"ls0\"> <span class=\"_ _5\"> </span> <span class=\"_ _0\"></span>Distribuci\u00f3n de<span class=\"_ _1\"></span> dividendos </span></div></div><div class=\"c w41 h3e gs50\"><div class=\"t m0 x38 ha y1ad ff4 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _6\"></span>distribuci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>dividendos <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>socios<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>reconoce <span class=\"_ _a\"></span>como <span class=\"_ _6\"></span>un <span class=\"_ _a\"></span>pasivo <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _a\"></span>cuentas <span class=\"_ _6\"></span>anuale<span class=\"_ _1\"></span>s </div></div><div class=\"c w41 h3e gs50\"><div class=\"t m0 x38 ha y1ae ff4 fs4 fc0 sc0 ls0 ws0\">consolidadas del<span class=\"_ _1\"></span> Grupo en el ejercici<span class=\"_ _1\"></span>o en que se <span class=\"_ _1\"></span>aprueban los mis<span class=\"_ _1\"></span>mos. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-534": {
   "value": "<div class=\"c w41 h3e gs52\"><div class=\"t m0 x38 ha y1b0 ff4 fs4 fc0 sc0 ls7 ws0\">2.23<span class=\"ls0\"> <span class=\"_ _5\"> </span> <span class=\"_ _0\"></span>Medioambi<span class=\"_ _1\"></span>ente </span></div></div><div class=\"c w41 h3e gs52\"><div class=\"t m0 x38 ha y1b2 ff4 fs4 fc0 sc0 ls0 ws0\">Los costes de <span class=\"_ _0\"></span>las actuacion<span class=\"_ _1\"></span>es empresariales emprendidas por el Gr<span class=\"_ _0\"></span>upo con incidenci<span class=\"_ _1\"></span>a en <span class=\"_ _0\"></span>el </div></div><div class=\"c w41 h3e gs52\"><div class=\"t m0 x38 ha y264 ff4 fs4 fc0 sc0 ls0 ws0\">medioambiente<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>detallan <span class=\"_ _7\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>nota <span class=\"_ _2\"></span>31 <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>registran <span class=\"_ _7\"></span>como <span class=\"_ _2\"></span>gasto <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>como </div></div><div class=\"c w41 h3e gs52\"><div class=\"t m0 x38 ha ye ff4 fs4 fc0 sc0 ls0 ws0\">mayor  val<span class=\"_ _1\"></span>or  del <span class=\"_ _e\"> </span>activo <span class=\"_ _e\"> </span>correspondiente, <span class=\"_ _e\"> </span>siempre <span class=\"_ _e\"> </span>y  cuando  se<span class=\"_ _6\"></span>  cumplan <span class=\"_ _e\"> </span>las  condicion<span class=\"_ _1\"></span>es </div></div><div class=\"c w41 h3e gs52\"><div class=\"t m0 x38 ha y265 ff4 fs4 fc0 sc0 ls0 ws0\">detalladas en la no<span class=\"_ _1\"></span>ta 2.6 sobre<span class=\"_ _1\"></span> la valoraci\u00f3n del<span class=\"_ _1\"></span> inmovilizado ma<span class=\"_ _1\"></span>terial. </div></div><div class=\"c w41 h3e gs12c\"><div class=\"t m0 x38 h9 y197 ff3 fs4 fc0 sc0 ls0 ws0\">31.   Medioambien<span class=\"_ _1\"></span>te </div></div><div class=\"c w41 h3e gs12c\"><div class=\"t m0 x38 ha y58a ff4 fs4 fc0 sc0 ls0 ws0\">El detall<span class=\"_ _1\"></span>e de gastos <span class=\"_ _1\"></span>incurridos <span class=\"_ _1\"></span>durante los <span class=\"_ _1\"></span>ejercicios <span class=\"ls7\">202</span>4 <span class=\"_ _1\"></span>y <span class=\"ls7\">202</span>3 para l<span class=\"_ _1\"></span>a protecci\u00f3n<span class=\"_ _1\"></span> y me<span class=\"_ _1\"></span>jora </div></div><div class=\"c w41 h3e gs12c\"><div class=\"t m0 x38 ha y58b ff4 fs4 fc0 sc0 ls0 ws0\">de medio ambiente<span class=\"_ _1\"></span> es el sigui<span class=\"_ _1\"></span>ente: </div></div><div class=\"gs9d\"><table class=\"s w256 h130\" id=\"_df9b13fc-fca2-4079-8738-8cc9c030cb94\"><tr><td></td><td></td><td class=\"c x2fd ye61 w1dd h5b\"><div class=\"t m0 xf hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x355 ye62 w1dc hcf\"><div class=\"t m0 x10 hc y10c ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x2fd ye62 w1dd hcf\"><div class=\"t m0 x39 hc y10c ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ye63 w1db h5a\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Peri\u00f3dicos (gesti\u00f3n de residuos, anal\u00edticas peri\u00f3dicas <span class=\"_ _1\"></span>y otros): </div></td><td></td><td></td></tr><tr><td class=\"c x225 ye64 w1db h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Anal\u00edticas de agua potable, aguas residuales y gastos depuradora </div></td><td class=\"c x355 ye64 w1dc h5b\"><div class=\"t m0 x134 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">24<span class=\"ls0\"> </span></div></td><td class=\"c x2fd ye64 w1dd h5b\"><div class=\"t m0 x32 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">25<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ye65 w1db h68\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Gesti\u00f3n de residuos peligrosos y residuos inertes </div></td><td class=\"c x355 ye65 w1dc h68\"><div class=\"t m0 x48 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">294<span class=\"ls0\"> </span></div></td><td class=\"c x2fd ye65 w1dd h68\"><div class=\"t m0 x9d hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">230<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ye66 w1db h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Compra de materiales y otros </div></td><td class=\"c x355 ye66 w1dc h5b\"><div class=\"t m0 x134 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">22<span class=\"ls0\"> </span></div></td><td class=\"c x2fd ye66 w1dd h5b\"><div class=\"t m0 x32 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">24<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ye67 w1db h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Consejero de Seguridad </div></td><td class=\"c x355 ye67 w1dc h5a\"><div class=\"t m0 x1b hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x2fd ye67 w1dd h5a\"><div class=\"t m0 x35 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">4 </div></td></tr><tr><td class=\"c x225 ye68 w1db h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Canon de vertidos y control legionelosis </div></td><td class=\"c x355 ye68 w1dc h5b\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x2fd ye68 w1dd h5b\"><div class=\"t m0 x35 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 </div></td></tr><tr><td class=\"c x225 ye69 w1db h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Control de emisiones atmosf\u00e9ricas </div></td><td class=\"c x355 ye69 w1dc h5b\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">3 </div></td><td class=\"c x2fd ye69 w1dd h5b\"><div class=\"t m0 x32 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">11<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ye6a w1db h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Actualizaci\u00f3n de la legislaci\u00f3n </div></td><td class=\"c x355 ye6a w1dc h5b\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x2fd ye6a w1dd h5b\"><div class=\"t m0 x35 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 </div></td></tr><tr><td class=\"c x225 ye6b w1db h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Total gastos peri\u00f3dicos  </div></td><td class=\"c x355 ye6b w1dc h5b\"><div class=\"t m0 x48 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">351<span class=\"ls0\"> </span></div></td><td class=\"c x2fd ye6b w1dd h5b\"><div class=\"t m0 x9d hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">298<span class=\"ls0\"> </span></div></td></tr></table></div><div class=\"gs12d\"><table class=\"s w257 h131\" id=\"_9ef6cccf-e630-43fc-b51e-59e9b8c0fe48\"><tr><td></td><td></td><td class=\"c x355 ye6c w1df h5b\"><div class=\"t m0 xdb hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x355 ye6d w1e0 hcf\"><div class=\"t m0 x10 hc y10c ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x2fd ye6d w1e1 hcf\"><div class=\"t m0 x51 hc y10c ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ye6e w1de h98\"><div class=\"t m0 x2 hc y152 ff3 fs5 fc0 sc0 ls0 ws0\">No Peri\u00f3dicos : </div></td><td></td><td></td></tr><tr><td class=\"c x225 ye6f w1de h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Environdec publicaci\u00f3n EPD </div></td><td class=\"c x355 ye6f w1e0 h5a\"><div class=\"t m0 x1b hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x2fd ye6f w1e1 h5a\"><div class=\"t m0 x35 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x225 ye70 w1de h68\"><div class=\"t m0 x2 hb y5b2 ff4 fs5 fc0 sc0 ls0 ws0\">App carpooling </div></td><td class=\"c x355 ye70 w1e0 h68\"><div class=\"t m0 x134 hb y5b2 ff4 fs5 fc0 sc0 ls3 ws0\">10<span class=\"ls0\"> </span></div></td><td class=\"c x2fd ye70 w1e1 h68\"><div class=\"t m0 x35 hb y5b2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x225 ye71 w1de h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Greemko licence carbon footprint calculation  </div></td><td class=\"c x355 ye71 w1e0 h5b\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">7 </div></td><td class=\"c x2fd ye71 w1e1 h5b\"><div class=\"t m0 x35 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x225 ye72 w1de h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Reach, CLP, SCIP </div></td><td class=\"c x355 ye72 w1e0 h5b\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x2fd ye72 w1e1 h5b\"><div class=\"t m0 x35 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x225 ye73 w1de h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Caracterizaci\u00f3n residuo granallado </div></td><td class=\"c x355 ye73 w1e0 h5b\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">3 </div></td><td class=\"c x2fd ye73 w1e1 h5b\"><div class=\"t m0 x35 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x225 ye74 w1de h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Certificaci\u00f3n ISO 14001  </div></td><td class=\"c x355 ye74 w1e0 h5a\"><div class=\"t m0 x1b hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">8 </div></td><td class=\"c x2fd ye74 w1e1 h5a\"><div class=\"t m0 x108 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">5 </div></td></tr><tr><td class=\"c x225 ye75 w1de h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Software gestor documental residuos </div></td><td class=\"c x355 ye75 w1e0 h5b\"><div class=\"t m0 x134 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">17<span class=\"ls0\"> </span></div></td><td class=\"c x2fd ye75 w1e1 h5b\"><div class=\"t m0 x66 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">10<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ye76 w1de h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Inspecci\u00f3n almac\u00e9n inflamables </div></td><td class=\"c x355 ye76 w1e0 h5b\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x2fd ye76 w1e1 h5b\"><div class=\"t m0 x108 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 </div></td></tr><tr><td class=\"c x225 ye77 w1de h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Total gastos no peri\u00f3dicos </div></td><td class=\"c x355 ye77 w1e0 h5b\"><div class=\"t m0 x134 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">52<span class=\"ls0\"> </span></div></td><td class=\"c x2fd ye77 w1e1 h5b\"><div class=\"t m0 x66 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">16<span class=\"ls0\"> </span></div></td></tr></table></div>Las inversiones<span class=\"_ _1\"></span> que se han realizad<span class=\"_ _1\"></span>o en el ejercic<span class=\"_ _1\"></span>io 2024 y 2023 se detall<span class=\"_ _1\"></span>an a continu<span class=\"_ _1\"></span>aci\u00f3n:  <table class=\"s w257 h132\" id=\"_10997d60-d042-448c-80b3-5ede18f61f13\"><tr><td></td><td></td><td class=\"c x355 ye78 w1df h5b\"><div class=\"t m0 xdb hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x355 ye79 w1e0 hd0\"><div class=\"t m0 x10 hc y9d4 ff3 fs5 fc0 sc0 ls3 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x2fd ye79 w1e1 hd0\"><div class=\"t m0 x51 hc y9d4 ff3 fs5 fc0 sc0 ls3 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ye7a w1de h98\"><div class=\"t m0 x2 hc y152 ff3 fs5 fc0 sc0 ls0 ws0\">Inversiones: </div></td><td></td><td></td></tr><tr><td class=\"c x225 ye7b w1de h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Cargadores de veh\u00edculos el\u00e9ctricos </div></td><td class=\"c x355 ye7b w1e0 h5b\"><div class=\"t m0 x9e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fd ye7c w1e1 h5a\"><div class=\"t m0 x66 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">45<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ye7d w1de h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Instalaci\u00f3n placas fotovoltaicas </div></td><td class=\"c x355 ye7d w1e0 h5b\"><div class=\"t m0 x48 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">355<span class=\"ls0\"> </span></div></td><td class=\"c x2fd ye7d w1e1 h5b\"><div class=\"t m0 x14 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 045 </div></td></tr><tr><td class=\"c x225 ye7e w1de h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Total gastos no peri\u00f3dicos </div></td><td class=\"c x355 ye7e w1e0 h5b\"><div class=\"t m0 x48 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">355<span class=\"ls0\"> </span></div></td><td class=\"c x2fd ye7e w1e1 h5b\"><div class=\"t m0 x14 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">1 090 </div></td></tr></table>La <span class=\"_ _e\"> </span><span class=\"ls0\">Direcci\u00f3n <span class=\"_ _f\"> </span>considera <span class=\"_ _f\"> </span>que  no<span class=\"_ _6\"></span>  existen<span class=\"_ _6\"></span>  posibl<span class=\"_ _6\"></span>es  riesg<span class=\"_ _1\"></span>os <span class=\"_ _f\"> </span>inherentes <span class=\"_ _e\"> </span>o <span class=\"_ _f\"> </span>gastos <span class=\"_ _e\"> </span>previsibles </span>significativos <span class=\"_ _6\"></span>correspondi<span class=\"_ _1\"></span>entes <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>actuaciones <span class=\"_ _6\"></span>medioa<span class=\"_ _1\"></span>mbientales, <span class=\"_ _6\"></span>incluido <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>cambio <span class=\"_ _6\"></span>clim\u00e1tico<span class=\"_ _1\"></span>, para dotar provisi\u00f3n<span class=\"_ _1\"></span> alguna",
   "dimensions": {
    "concept": "tlg:DesgloseDeInformacionMedioambiente",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-535": {
   "value": "2.<span class=\"ls0\">24    Informaci\u00f3n <span class=\"_ _1\"></span>financiera por seg<span class=\"_ _1\"></span>mentos </span>a)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Criterios de seg<span class=\"_ _1\"></span>mentaci\u00f3n<span class=\"fs0\"> </span></span>Los segmentos operativ<span class=\"_ _1\"></span>os se presentan de for<span class=\"_ _1\"></span>ma coherente con la info<span class=\"_ _1\"></span>rmaci\u00f3n interna<span class=\"_ _6\"></span> que se presenta a la m\u00e1<span class=\"_ _1\"></span>xima instancia de to<span class=\"_ _1\"></span>ma de decisiones. La m\u00e1xima instanci<span class=\"_ _1\"></span>a de<span class=\"_ _1\"></span> toma <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>decisiones <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>responsable <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>asignar <span class=\"_ _0\"></span>recursos <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>segmen<span class=\"_ _1\"></span>tos <span class=\"_ _0\"></span>operativos <span class=\"_ _0\"></span>y evaluar <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>rendimiento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tales <span class=\"_ _0\"></span>segmentos. <span class=\"_ _0\"></span>Se <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>identificado <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>m\u00e1xima <span class=\"_ _0\"></span>instancia de <span class=\"_ _13\"> </span>toma <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>decisiones <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span>Consejo <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>Administraci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _f\"> </span>Talgo, <span class=\"_ _13\"> </span>S.A. <span class=\"_ _13\"> </span>que <span class=\"_ _13\"> </span>toma <span class=\"_ _13\"> </span>las decisiones estrat\u00e9gi<span class=\"_ _1\"></span>cas. Los <span class=\"_ _11\"></span>criterios <span class=\"_ _11\"></span>aplicados <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>hora <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>presentar <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>informaci\u00f3n <span class=\"_ _11\"></span>segmentad<span class=\"_ _1\"></span>a <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Grupo<span class=\"_ _1\"></span> incluida en las cuentas<span class=\"_ _1\"></span> anuales consol<span class=\"_ _1\"></span>idadas han<span class=\"_ _1\"></span> sido los siguientes<span class=\"_ _1\"></span>: - <span class=\"_ _25\"> </span>Se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>realizado <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>segmentaci\u00f3n <span class=\"_ _6\"></span>atendien<span class=\"_ _1\"></span>do <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>unidades <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>negocio, <span class=\"_ _a\"></span>separando las actividades ope<span class=\"_ _1\"></span>rativas de \u201cMa<span class=\"_ _1\"></span>terial Rodante\u201d<span class=\"_ _1\"></span> y \u201cM\u00e1quinas auxi<span class=\"_ _1\"></span>liares y otros<span class=\"_ _1\"></span>\u201d.<span class=\"ff4\"> </span>- <div class=\"c w41 h3e gs54\"><div class=\"t m0 x90 ha y197 ff7 fs4 fc0 sc0 ls0 ws0\">\u201cGeneral\u201d.<span class=\"ff4\"> </span></div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x38 h3 y3f8 ff4 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _28\"> </span><span class=\"fs4 ls7\">b)</span> <span class=\"_ _29\"> </span><span class=\"fs4\">Bases y metodol<span class=\"_ _1\"></span>og\u00eda de la informa<span class=\"_ _1\"></span>ci\u00f3n por seg<span class=\"_ _1\"></span>mentos </span></div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x81 ha y371 ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>gastos <span class=\"_ _0\"></span>asignados a <span class=\"_ _7\"></span>cada <span class=\"_ _0\"></span>uno <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>segmentos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>corresponden a <span class=\"_ _7\"></span>los </div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x81 ha y372 ff4 fs4 fc0 sc0 ls0 ws0\">directamente <span class=\"_ _0\"></span>atribuibles al <span class=\"_ _7\"></span>segmento. <span class=\"_ _0\"></span>Aunque <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>medida <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>resultados <span class=\"_ _0\"></span>utilizada <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>la </div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x81 ha y373 ff4 fs4 fc0 sc0 ls0 ws0\">m\u00e1xima instan<span class=\"_ _1\"></span>cia de tom<span class=\"_ _1\"></span>a de decision<span class=\"_ _1\"></span>es para eva<span class=\"_ _1\"></span>luar el rendi<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>iento de<span class=\"_ _1\"></span> los segmento<span class=\"_ _6\"></span>s </div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x81 ha y374 ff4 fs4 fc0 sc0 ls0 ws0\">es <span class=\"_ _13\"> </span>el <span class=\"_ _f\"> </span>Beneficio <span class=\"_ _13\"> </span>de <span class=\"_ _f\"> </span>explotaci\u00f3n, <span class=\"_ _13\"> </span>el <span class=\"_ _13\"> </span>Grupo <span class=\"_ _f\"> </span>reporta <span class=\"_ _13\"> </span>junto <span class=\"_ _13\"> </span>a <span class=\"_ _f\"> </span>la <span class=\"_ _13\"> </span>misma, <span class=\"_ _13\"> </span>m<span class=\"_ _0\"></span>agni<span class=\"_ _1\"></span>tudes <span class=\"_ _f\"> </span>de </div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x81 ha y20a ff4 fs4 fc0 sc0 ls0 ws0\">resultados por<span class=\"_ _1\"></span> segmento hasta<span class=\"_ _1\"></span> el Beneficio antes<span class=\"_ _1\"></span> de impuestos<span class=\"_ _1\"></span>. </div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x81 ha y20c ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _13\"> </span>activos <span class=\"_ _f\"> </span>y <span class=\"_ _13\"> </span>pasivos <span class=\"_ _13\"> </span>de <span class=\"_ _f\"> </span>los <span class=\"_ _13\"> </span>segmentos <span class=\"_ _13\"> </span>son <span class=\"_ _f\"> </span>los <span class=\"_ _13\"> </span>directamente <span class=\"_ _13\"> </span>relacionados <span class=\"_ _13\"> </span>con <span class=\"_ _f\"> </span>la </div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x81 ha y20d ff4 fs4 fc0 sc0 ls0 ws0\">explotaci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _6\"></span>mismo <span class=\"_ _6\"></span>o <span class=\"_ _a\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>participaci\u00f3n <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>sociedades <span class=\"_ _a\"></span>dedicadas <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>dicha <span class=\"_ _a\"></span>actividad. </div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x81 ha y20e ff4 fs4 fc0 sc0 ls0 ws0\">Se identifica mediante<span class=\"_ _1\"></span> la segmentaci\u00f3n aquell<span class=\"_ _1\"></span>os componentes identificables del<span class=\"_ _1\"></span> Grupo </div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x81 ha y1ec ff4 fs4 fc0 sc0 ls0 ws0\">Talgo <span class=\"_ _e\"> </span>caracterizados  p<span class=\"_ _1\"></span>or  esta<span class=\"_ _1\"></span>r  so<span class=\"_ _1\"></span>metidos  a <span class=\"_ _e\"> </span>riesgos  y <span class=\"_ _e\"> </span>rendimientos <span class=\"_ _e\"> </span>de  naturaleza<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x81 ha ya3 ff4 fs4 fc0 sc0 ls0 ws0\">diferente <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>que <span class=\"_ _7\"></span>corresponden <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span>otros <span class=\"_ _7\"></span>componentes <span class=\"_ _7\"></span>operativos <span class=\"_ _7\"></span>que <span class=\"_ _2\"></span>desarrollen <span class=\"_ _7\"></span>su </div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x81 ha y1ed ff4 fs4 fc0 sc0 ls0 ws0\">actividad en entorno<span class=\"_ _1\"></span>s diferentes. </div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x81 ha y288 ff4 fs4 fc0 sc0 ls0 ws0\">De <span class=\"_ _7\"></span>esta <span class=\"_ _0\"></span>manera <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>experiencia <span class=\"_ _0\"></span>hist\u00f3rica <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>evoluci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>futuro <span class=\"_ _0\"></span>del </div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x81 ha y3fa ff4 fs4 fc0 sc0 ls0 ws0\">Grupo, <span class=\"_ _11\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>han <span class=\"_ _11\"></span>determin<span class=\"_ _1\"></span>ado <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>siguientes <span class=\"_ _11\"></span>segmen<span class=\"_ _1\"></span>tos <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>cumplen<span class=\"_ _6\"></span> <span class=\"_ _8\"></span>los <span class=\"_ _11\"></span>requi<span class=\"_ _1\"></span>sitos <span class=\"_ _11\"></span>de </div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x81 ha y3fb ff4 fs4 fc0 sc0 ls0 ws0\">homogeneidad <span class=\"_ _f\"> </span>interna <span class=\"_ _f\"> </span>y  que <span class=\"_ _f\"> </span>se <span class=\"_ _e\"> </span>diferencian <span class=\"_ _f\"> </span>del <span class=\"_ _e\"> </span>resto <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>segmentos<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>por  id\u00e9<span class=\"_ _1\"></span>nticas </div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x81 ha y3fc ff4 fs4 fc0 sc0 ls0 ws0\">razones. </div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x81 ha y28d ff4 fs4 fc0 sc0 ls0 ws0\">Dentro de<span class=\"_ _1\"></span>l <span class=\"ff7\">segmen<span class=\"_ _1\"></span>to de<span class=\"_ _1\"></span> \u201cmaterial<span class=\"_ _1\"></span> rodante<span class=\"_ _1\"></span>\u201d se<span class=\"_ _1\"></span> incluye<span class=\"_ _1\"></span> tanto <span class=\"_ _1\"></span>la a<span class=\"_ _1\"></span>ctividad de<span class=\"_ _6\"></span> construcci\u00f3n<span class=\"_ _1\"></span> </span></div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x81 ha y3fe ff4 fs4 fc0 sc0 ls0 ws0\">como la <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>antenimien<span class=\"_ _1\"></span>to de<span class=\"_ _1\"></span> trenes<span class=\"_ _1\"></span> construidos<span class=\"_ _6\"></span> con tecnolog<span class=\"_ _1\"></span>\u00eda Talgo<span class=\"_ _1\"></span>, ac<span class=\"_ _1\"></span>tividades que<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x81 h3f y3ff ff7 fs4 fc0 sc0 ls0 ws0\">est\u00e1n <span class=\"_ _17\"> </span>estrecha<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>ente <span class=\"_ _b\"> </span>relacionadas <span class=\"_ _17\"> </span>entre<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>s\u00ed. <span class=\"_ _b\"> </span>Igualmente, <span class=\"_ _17\"> </span>el <span class=\"_ _b\"> </span>segmento <span class=\"_ _17\"> </span>\u201cm\u00e1quinas<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x81 ha y400 ff4 fs4 fc0 sc0 ls0 ws0\">auxiliares <span class=\"_ _1\"></span>y ot<span class=\"_ _1\"></span>ro<span class=\"ff7\">s\u201d, incl<span class=\"_ _1\"></span>uye fu<span class=\"_ _1\"></span>ndamentalmen<span class=\"_ _1\"></span>te l<span class=\"_ _1\"></span>as activida<span class=\"_ _1\"></span>des de <span class=\"_ _6\"></span>fabricaci\u00f3n de<span class=\"_ _1\"></span> tornos<span class=\"_ _1\"></span> y </span></div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x81 ha y401 ff4 fs4 fc0 sc0 ls0 ws0\">otros equipos, repa<span class=\"_ _1\"></span>raciones, modificaci<span class=\"_ _1\"></span>ones y venta de<span class=\"_ _1\"></span> repuestos. </div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x81 ha y403 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _21\"> </span>segmento<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>general <span class=\"_ _10\"> </span>incluye <span class=\"_ _21\"> </span>los<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>gastos <span class=\"_ _10\"> </span>generales <span class=\"_ _21\"> </span>corpora<span class=\"_ _1\"></span>tivos <span class=\"_ _10\"> </span>no <span class=\"_ _21\"> </span>asignables </div></div><div class=\"c w41 h3e gs54\"><div class=\"t m0 x81 ha y404 ff4 fs4 fc0 sc0 ls0 ws0\">directamente a los o<span class=\"_ _1\"></span>tros segmento<span class=\"_ _1\"></span>s (nota 5). </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-536": {
   "value": "2.<span class=\"ls0\">25   Combinaci<span class=\"_ _1\"></span>\u00f3n de negocios </span>La adquisici\u00f3n <span class=\"_ _0\"></span>por<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>parte de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad<span class=\"_ _1\"></span> dominante del <span class=\"_ _0\"></span>control de una <span class=\"_ _0\"></span>sociedad dependiente<span class=\"_ _1\"></span> constituye <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>combinaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>negocios <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>aplicar\u00e1 <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>adquisici\u00f3n. <span class=\"_ _0\"></span>Las combinaciones<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>negocios <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>contabilizan <span class=\"_ _0\"></span>aplicando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>cual se <span class=\"_ _0\"></span>determina <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>calcula <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>coste <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>combinac<span class=\"_ _1\"></span>i\u00f3n, <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>egistr\u00e1ndose<span class=\"_ _6\"></span> los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>identificab<span class=\"_ _1\"></span>les <span class=\"_ _2\"></span>adquiridos <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>pasivos <span class=\"_ _2\"></span>asumidos<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _2\"></span>referido <span class=\"_ _7\"></span>a dicha fecha, salvo<span class=\"_ _1\"></span> que: - <span class=\"_ _25\"> </span>los <span class=\"_ _6\"></span>activos y <span class=\"_ _6\"></span>pasivos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>impuesto <span class=\"_ _1\"></span>diferido <span class=\"_ _6\"></span>o l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>activos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>pasivos <span class=\"_ _1\"></span>relacionados <span class=\"_ _6\"></span>con acuerdos <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>beneficios<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>al <span class=\"_ _8\"></span>personal <span class=\"_ _11\"></span>se <span class=\"_ _8\"></span>valoren <span class=\"_ _11\"></span>a <span class=\"_ _8\"></span>trav\u00e9s <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _11\"></span>IAS <span class=\"_ _8\"></span>12 <span class=\"_ _8\"></span>e <span class=\"_ _11\"></span>IAS <span class=\"_ _8\"></span>19, respectivamente<span class=\"_ _1\"></span>. - <span class=\"_ _25\"> </span>los <span class=\"_ _b\"> </span>pasivos <span class=\"_ _5\"> </span>o <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>instrumentos<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>patrimonio <span class=\"_ _b\"> </span>relacionados <span class=\"_ _5\"> </span>con <span class=\"_ _b\"> </span>un <span class=\"_ _5\"> </span>plan <span class=\"_ _b\"> </span>de retribuci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>a<span class=\"_ _1\"></span>cciones <span class=\"_ _7\"></span>a <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>emplea<span class=\"_ _1\"></span>dos <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>valoren <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>2 <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la fecha de adquisici<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _39\"> </span>El fondo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>comercio o <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>diferencia negativa <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>combinaci\u00f3n se <span class=\"_ _0\"></span>determina por <span class=\"_ _0\"></span>diferencia<span class=\"_ _1\"></span> entre <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>valores <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>azonabl<span class=\"_ _1\"></span>es <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>adquiridos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>pasivos <span class=\"_ _2\"></span>asumidos <span class=\"_ _2\"></span>registrados <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el coste de la combi<span class=\"_ _1\"></span>naci\u00f3n, todo el<span class=\"_ _1\"></span>lo referido a la fe<span class=\"_ _1\"></span>cha de adquisici\u00f3n<span class=\"_ _1\"></span>. El coste de la co<span class=\"_ _1\"></span>mbinaci\u00f3n se deter<span class=\"_ _1\"></span>mina por la agregaci<span class=\"_ _1\"></span>\u00f3n de: - <span class=\"_ _25\"> </span>Los <span class=\"_ _13\"> </span>valores <span class=\"_ _13\"> </span>razonables <span class=\"_ _9\"></span>en <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>fecha <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>adquisici\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _f\"> </span>los <span class=\"_ _13\"> </span>activos <span class=\"_ _9\"> </span>cedidos, <span class=\"_ _13\"> </span>los pasivos incurridos<span class=\"_ _1\"></span> o asumido<span class=\"_ _1\"></span>s y los instrumen<span class=\"_ _1\"></span>tos de patrimonio<span class=\"_ _1\"></span> emitidos. - <span class=\"_ _25\"> </span>El <span class=\"_ _f\"> </span>valor <span class=\"_ _f\"> </span>razonable <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>cualquier <span class=\"_ _f\"> </span>contraprestaci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _f\"> </span>contingente <span class=\"_ _f\"> </span>que <span class=\"_ _f\"> </span>depende <span class=\"_ _f\"> </span>de eventos futuros<span class=\"_ _1\"></span> o del cumpli<span class=\"_ _1\"></span>miento de condicion<span class=\"_ _6\"></span>es pr<span class=\"_ _0\"></span>edeter<span class=\"_ _1\"></span>minadas.  No <span class=\"_ _7\"></span>forman <span class=\"_ _7\"></span>parte <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>combinaci\u00f3n <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>gastos <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>elacionados <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>emisi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>los instrumentos <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>patrimonio  o <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>los <span class=\"_ _d\"> </span>pasivos <span class=\"_ _d\"> </span>financieros <span class=\"_ _d\"> </span>entregados <span class=\"_ _d\"> </span>a <span class=\"_ _5\"> </span>cambio <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>los elementos adqui<span class=\"_ _1\"></span>ridos. Asimismo, <span class=\"_ _11\"></span>tampoco <span class=\"_ _11\"></span>forman <span class=\"_ _8\"></span>parte <span class=\"_ _11\"></span>del <span class=\"_ _8\"></span>coste <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _8\"></span>combinaci\u00f3n <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>honorarios <span class=\"_ _8\"></span>abonados <span class=\"_ _11\"></span>a asesores <span class=\"_ _f\"> </span>legales <span class=\"_ _f\"> </span>u <span class=\"_ _e\"> </span>otros <span class=\"_ _f\"> </span>profesionales <span class=\"_ _13\"> </span>que <span class=\"_ _f\"> </span>hayan <span class=\"_ _e\"> </span>intervenido<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>en <span class=\"_ _e\"> </span>la <span class=\"_ _f\"> </span>combinaci\u00f3n <span class=\"_ _f\"> </span>ni <span class=\"_ _f\"> </span>por supuesto  los<span class=\"_ _1\"></span>  gastos  generados<span class=\"_ _1\"></span>  internamente  por  estos<span class=\"_ _1\"></span>  conceptos.<span class=\"_ _1\"></span>  Dichos  importes<span class=\"_ _1\"></span>  se im<span class=\"ls0\">putan directamente en<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>la cuenta de<span class=\"_ _1\"></span> resultados.  </span>Si <span class=\"_ _6\"></span>la combina<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _6\"></span>de neg<span class=\"_ _1\"></span>ocios <span class=\"_ _6\"></span>se realiza <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>etapas, de <span class=\"_ _6\"></span>modo <span class=\"_ _6\"></span>que con<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>anterio<span class=\"_ _1\"></span>ridad <span class=\"_ _6\"></span>a la <span class=\"_ _6\"></span>fecha de adquisici\u00f3n (fecha de toma de <span class=\"_ _0\"></span>control<span class=\"_ _1\"></span>), exist\u00eda una inversi\u00f3n <span class=\"_ _0\"></span>previa, el fondo de comercio o diferencia negativa<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>se obtiene por<span class=\"_ _1\"></span> la diferencia <span class=\"_ _1\"></span>entre: - <span class=\"_ _25\"> </span>El <span class=\"_ _11\"></span>coste <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>combinac<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>negoci<span class=\"_ _1\"></span>os, <span class=\"_ _11\"></span>m\u00e1s <span class=\"_ _11\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>valor <span class=\"_ _11\"></span>razonab<span class=\"_ _1\"></span>le <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>fecha <span class=\"_ _11\"></span>de adquisici\u00f3n<span class=\"_ _1\"></span>  de  cualqui<span class=\"_ _1\"></span>er  pa<span class=\"_ _1\"></span>rticipaci\u00f3n<span class=\"_ _1\"></span>  previa  d<span class=\"_ _6\"></span>e  la  empresa<span class=\"_ _1\"></span>  adquirente <span class=\"_ _e\"> </span>en  la adquirida, y,  - <span class=\"_ _25\"> </span>El valor de los<span class=\"_ _1\"></span> activos id<span class=\"_ _1\"></span>entificables adqui<span class=\"_ _1\"></span>ridos m<span class=\"_ _1\"></span>enos el de los<span class=\"_ _1\"></span> pasivos<span class=\"_ _1\"></span> asumidos, determinado de a<span class=\"_ _1\"></span>cuerdo a lo ind<span class=\"_ _1\"></span>icado anterior<span class=\"_ _1\"></span>mente. Cualquier <span class=\"_ _a\"></span>beneficio <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _a\"></span>que <span class=\"_ _6\"></span>surja <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>consecuenci<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>valoraci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonabl<span class=\"_ _1\"></span>e en <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>obtiene <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>control <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>participaci\u00f3n <span class=\"_ _0\"></span>previa <span class=\"_ _7\"></span>existente <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>adquirida, se reconoce<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>\u00e1 en<span class=\"_ _1\"></span> la <span class=\"_ _6\"></span>cuenta de <span class=\"_ _6\"></span>resultados. Si<span class=\"_ _1\"></span> con <span class=\"_ _6\"></span>anterioridad l<span class=\"_ _1\"></span>a inve<span class=\"_ _1\"></span>rsi\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>esta pa<span class=\"_ _1\"></span>rticipada<span class=\"_ _6\"></span> se <span class=\"_ _8\"></span>hubiera <span class=\"_ _8\"></span>valorado <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>su <span class=\"_ _9\"></span>valor <span class=\"_ _8\"></span>razonable, <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>ajustes <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>valoraci\u00f3n <span class=\"_ _8\"></span>pendientes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>ser imputados <span class=\"_ _2\"></span>al <span class=\"_ _11\"></span>resul<span class=\"_ _1\"></span>tado <span class=\"_ _2\"></span>del <span class=\"_ _11\"></span>ejercicio <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>transferir\u00e1n <span class=\"_ _11\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>estado<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>resultados <span class=\"_ _2\"></span>global<span class=\"_ _0\"></span>. <span class=\"_ _11\"></span>De<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>otra<span class=\"_ _1\"></span> parte, <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>presume<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>coste <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>co<span class=\"_ _1\"></span>mbinaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>negocios<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>es <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>mejor<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>eferente <span class=\"_ _2\"></span>para estimar el valor ra<span class=\"_ _1\"></span>zonable en la fecha<span class=\"_ _1\"></span> de adquisic<span class=\"_ _1\"></span>i\u00f3n de cualquier pa<span class=\"_ _1\"></span>rticipaci<span class=\"_ _1\"></span>\u00f3n previa. Los fondos <span class=\"_ _1\"></span>de co<span class=\"_ _1\"></span>mercio <span class=\"_ _1\"></span>no se a<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>ortizan y<span class=\"_ _1\"></span> se val<span class=\"_ _6\"></span>oran posteriormente <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>su coste <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>enos las<span class=\"_ _1\"></span> p\u00e9rdidas por deterioro de valor. <span class=\"_ _0\"></span>Las correcciones valorativas por deterioro reconocidas en el Fondo de Comercio<span class=\"_ _1\"></span> no son obje<span class=\"_ _1\"></span>to de reversi\u00f3n e<span class=\"_ _1\"></span>n ejercicios pos<span class=\"_ _1\"></span>teriores. Si en la fecha<span class=\"_ _1\"></span> de cierre d<span class=\"_ _1\"></span>el ejercicio en<span class=\"_ _1\"></span> que se p<span class=\"_ _1\"></span>roduce la combi<span class=\"_ _1\"></span>naci\u00f3n no <span class=\"_ _1\"></span>pueden concluirse<span class=\"_ _6\"></span> los <span class=\"_ _d\"> </span>procesos <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>valoraci\u00f3n <span class=\"_ _d\"> </span>necesarios <span class=\"_ _d\"> </span>para <span class=\"_ _d\"> </span>aplicar  el <span class=\"_ _d\"> </span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>adquisi<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _d\"> </span>descrito anteriormente,<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>esta  contabilizaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>considera  provisional,  pudi\u00e9ndose  ajust<span class=\"_ _0\"></span>ar  dichos valores <span class=\"_ _7\"></span>provisionales <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>per\u00edodo <span class=\"_ _7\"></span>necesario <span class=\"_ _0\"></span>para <span class=\"_ _7\"></span>obtener <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _7\"></span>requerida <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>en ning\u00fan caso <span class=\"_ _1\"></span>ser\u00e1 supe<span class=\"_ _1\"></span>rior a un a\u00f1<span class=\"_ _1\"></span>o. Los efec<span class=\"_ _1\"></span>tos de <span class=\"_ _1\"></span>los ajustes <span class=\"_ _1\"></span>realizados <span class=\"_ _6\"></span>en este per\u00edodo se<span class=\"_ _6\"></span> contabilizan retroac<span class=\"_ _1\"></span>tivamente <span class=\"_ _1\"></span>modificando la<span class=\"_ _1\"></span> informaci\u00f3n comparativa si<span class=\"_ _1\"></span> fuera necesario.<span class=\"_ _1\"></span>  Los cambios <span class=\"_ _0\"></span>posteriores<span class=\"_ _1\"></span> en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor razonable de la <span class=\"_ _0\"></span>contraprestaci\u00f3n conting<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>se ajustan<span class=\"_ _39\"> </span>contra <span class=\"_ _6\"></span>resultados, <span class=\"_ _1\"></span>salvo<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>que dicha<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>contrapres<span class=\"_ _1\"></span>taci\u00f3n <span class=\"_ _6\"></span>haya <span class=\"_ _1\"></span>sido <span class=\"_ _6\"></span>clasificada <span class=\"_ _6\"></span>como pa<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>rimonio <span class=\"_ _6\"></span>en cuyo caso los ca<span class=\"_ _1\"></span>mbios posteriores en<span class=\"_ _1\"></span> su valor ra<span class=\"_ _1\"></span>zonable no se<span class=\"_ _1\"></span> reconoce<span class=\"_ _1\"></span>n<span class=\"_ _39\"> </span>La <span class=\"_ _6\"></span>Direcci\u00f3n <span class=\"_ _6\"></span>ha <span class=\"_ _1\"></span>determin<span class=\"_ _1\"></span>ado <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>segmentos <span class=\"_ _1\"></span>opera<span class=\"_ _1\"></span>tivos <span class=\"_ _6\"></span>bas\u00e1ndose <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _1\"></span>informes <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>revisa el <span class=\"_ _7\"></span>Consejo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Administraci\u00f3n, <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>utilizan<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>t<span class=\"_ _0\"></span>oma <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>decisiones <span class=\"_ _7\"></span>estrat\u00e9gicas, <span class=\"_ _7\"></span>la evoluci\u00f3n de los <span class=\"_ _1\"></span>resultados de los<span class=\"_ _1\"></span> segmentos y la<span class=\"_ _1\"></span> asignaci\u00f3n de <span class=\"_ _1\"></span>recursos a los mi<span class=\"_ _1\"></span>smos. El <span class=\"_ _11\"></span>Con<span class=\"_ _1\"></span>sejo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>Admini<span class=\"_ _1\"></span>straci\u00f3n <span class=\"_ _2\"></span>monitoriza <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>neg<span class=\"_ _1\"></span>ocio <span class=\"_ _2\"></span>desde <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>punto <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>vista <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>actividad, considerando <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>rendimi<span class=\"_ _1\"></span>ento <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>segmen<span class=\"_ _1\"></span>tos <span class=\"_ _2\"></span>operativos <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>Material <span class=\"_ _11\"></span>rod<span class=\"_ _1\"></span>ante <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>M\u00e1quinas auxiliares <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>Otros, <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>coinciden <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>segme<span class=\"_ _1\"></span>ntos <span class=\"_ _2\"></span>reportables. <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>medida <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>re<span class=\"_ _0\"></span>sultados<span class=\"_ _1\"></span> que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Consejo de <span class=\"_ _0\"></span>Administraci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>utiliza <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>evalua<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>rendimiento <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>segmentos <span class=\"_ _0\"></span>es el<span class=\"_ _0\"></span><span class=\"ff9\"> </span>Resultado de explo<span class=\"_ _1\"></span>taci\u00f3n. Dentro <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>segmento<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>\u201c<span class=\"_ _0\"></span>Material <span class=\"_ _6\"></span>rodante\u201d <span class=\"_ _1\"></span>se i<span class=\"_ _1\"></span>ncluye <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>anto<span class=\"_ _1\"></span> la <span class=\"_ _6\"></span>actividad <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>construcci\u00f3n co<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>o la <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>mantenimiento<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>trenes <span class=\"_ _f\"> </span>construidos <span class=\"_ _13\"> </span>con <span class=\"_ _f\"> </span>tecnolog\u00eda <span class=\"_ _13\"> </span>Talgo, <span class=\"_ _f\"> </span>actividades <span class=\"_ _13\"> </span>que <span class=\"_ _f\"> </span>est\u00e1n estrechamente <span class=\"_ _1\"></span>relacionadas entre s<span class=\"_ _1\"></span>\u00ed. Igualmente, <span class=\"_ _d\"> </span>la <span class=\"_ _5\"> </span>actividad<span class=\"_ _6\"></span> <span class=\"_ _5\"> </span>\u201cM\u00e1quinas <span class=\"_ _d\"> </span>auxiliares <span class=\"_ _d\"> </span>y <span class=\"_ _5\"> </span>Otros\u201d, <span class=\"_ _5\"> </span>incluye,<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>fundamentalmente<span class=\"_ _1\"></span>, <span class=\"_ _5\"> </span>las<span class=\"_ _1\"></span> actividades  de <span class=\"_ _d\"> </span>construcci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _d\"> </span>y  m<span class=\"_ _0\"></span>antenimi<span class=\"_ _1\"></span>ento  de <span class=\"_ _d\"> </span>tornos  y <span class=\"_ _d\"> </span>otros <span class=\"_ _d\"> </span>equipos,<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>reparaciones, modificaciones y<span class=\"_ _1\"></span> venta de repues<span class=\"_ _1\"></span>tos. El segmento<span class=\"_ _1\"></span> general incl<span class=\"_ _1\"></span>uye los gasto<span class=\"_ _1\"></span>s generales<span class=\"_ _1\"></span> corporativos no<span class=\"_ _1\"></span> asignabl<span class=\"_ _1\"></span>es directa<span class=\"_ _1\"></span>mente a los otros segmento<span class=\"_ _1\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-537": {
   "value": "<div class=\"c w41 h3e gs5a\"><div class=\"t m0 x38 ha y370 ff4 fs4 fc0 sc0 ls7 ws0\">2.<span class=\"ls0\">26   Partidas cor<span class=\"_ _1\"></span>rientes y no cor<span class=\"_ _1\"></span>rientes </span></div></div><div class=\"c w41 h3e gs5a\"><div class=\"t m0 x38 ha y372 ff4 fs4 fc0 sc0 ls0 ws0\">Se consideran activos<span class=\"_ _1\"></span> corrientes aquellos<span class=\"_ _1\"></span> vinculados al ciclo normal de explotaci\u00f3n<span class=\"_ _1\"></span>, tambi\u00e9n </div></div><div class=\"c w41 h3e gs5a\"><div class=\"t m0 x38 ha y373 ff4 fs4 fc0 sc0 ls0 ws0\">aquellos <span class=\"_ _a\"></span>otros <span class=\"_ _6\"></span>activos <span class=\"_ _a\"></span>cuyo <span class=\"_ _a\"></span>vencimiento, <span class=\"_ _a\"></span>enajenaci\u00f3n <span class=\"_ _a\"></span>o <span class=\"_ _6\"></span>realizaci\u00f3n <span class=\"_ _a\"></span>se <span class=\"_ _6\"></span>esper<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>produzca<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs5a\"><div class=\"t m0 x38 ha y374 ff4 fs4 fc0 sc0 ls0 ws0\">en <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>corto <span class=\"_ _2\"></span>plazo <span class=\"_ _2\"></span>desde <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>cierre <span class=\"_ _2\"></span>del <span class=\"_ _11\"></span>e<span class=\"_ _1\"></span>jercicio, <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>ac<span class=\"_ _1\"></span>tivos <span class=\"_ _11\"></span>financieros <span class=\"_ _2\"></span>mantenido<span class=\"_ _1\"></span>s </div></div><div class=\"c w41 h3e gs5a\"><div class=\"t m0 x38 ha y20a ff4 fs4 fc0 sc0 ls0 ws0\">para <span class=\"_ _7\"></span>negociar, <span class=\"_ _7\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>excepci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _2\"></span>derivados <span class=\"_ _7\"></span>financieros <span class=\"_ _7\"></span>cuyo <span class=\"_ _7\"></span>plazo <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>liquidaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _7\"></span>sea </div></div><div class=\"c w41 h3e gs5a\"><div class=\"t m0 x38 ha y20b ff4 fs4 fc0 sc0 ls0 ws0\">superior <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>a\u00f1o <span class=\"_ _6\"></span>y el <span class=\"_ _1\"></span>efec<span class=\"_ _1\"></span>tivo y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>otros <span class=\"_ _1\"></span>activos <span class=\"_ _6\"></span>l\u00edquidos <span class=\"_ _1\"></span>equivalentes<span class=\"_ _1\"></span>. Lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>que <span class=\"_ _6\"></span>no cumplen<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs5a\"><div class=\"t m0 x38 ha y20c ff4 fs4 fc0 sc0 ls0 ws0\">estos requisitos<span class=\"_ _1\"></span> se califican como<span class=\"_ _1\"></span> no corrientes.  </div></div><div class=\"c w41 h3e gs5a\"><div class=\"t m0 x38 ha y353 ff4 fs4 fc0 sc0 ls0 ws0\">Del <span class=\"_ _2\"></span>mismo <span class=\"_ _2\"></span>modo, <span class=\"_ _2\"></span>son <span class=\"_ _11\"></span>p<span class=\"_ _1\"></span>asivos <span class=\"_ _2\"></span>corrientes <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>vinculados <span class=\"_ _2\"></span>al <span class=\"_ _11\"></span>cicl<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>normal <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>explotaci<span class=\"_ _1\"></span>\u00f3n, <span class=\"_ _2\"></span>los </div></div><div class=\"c w41 h3e gs5c\"><div class=\"t m0 x38 ha y354 ff4 fs4 fc0 sc0 ls0 ws0\">pasivos financieros<span class=\"_ _1\"></span> mantenido<span class=\"_ _1\"></span>s para negociar, co<span class=\"_ _1\"></span>n la excepci\u00f3n de los<span class=\"_ _1\"></span> derivados financieros<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs5c\"><div class=\"t m0 x38 ha y355 ff4 fs4 fc0 sc0 ls0 ws0\">cuyo <span class=\"_ _13\"> </span>plazo <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>liquidaci\u00f3n <span class=\"_ _9\"> </span>sea <span class=\"_ _f\"> </span>superior <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span>a\u00f1o <span class=\"_ _9\"> </span>y <span class=\"_ _f\"> </span>en <span class=\"_ _13\"> </span>general <span class=\"_ _13\"> </span>todas <span class=\"_ _13\"> </span>las <span class=\"_ _13\"> </span>obligaciones <span class=\"_ _13\"> </span>cuyo </div></div><div class=\"c w41 h3e gs5c\"><div class=\"t m0 x38 ha y375 ff4 fs4 fc0 sc0 ls0 ws0\">vencimiento o extinci\u00f3n se producir\u00e1 en el <span class=\"_ _0\"></span>corto plazo. En caso contrario, se <span class=\"_ _0\"></span>clasifican como<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs5c\"><div class=\"t m0 x38 h3 y20f ff4 fs4 fc0 sc0 ls0 ws0\">no corrientes.<span class=\"ff1 fs0\"> <span class=\"_ _1\"></span> </span></div></div>",
   "dimensions": {
    "concept": "tlg:DescripcionDePoliticaContableParaLaClasificacionDeActivosYPasivosEntreCorrienteYNoCorriente",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "<div class=\"c w41 h3e gs5e\"><div class=\"t m0 x38 h9 y358 ff3 fs4 fc0 sc0 ls7 ws0\">3.<span class=\"ls0\"> <span class=\"_ _4\"> </span>Gesti\u00f3n del riesgo<span class=\"_ _1\"></span> financ<span class=\"_ _1\"></span>iero<span class=\"ff4\"> </span></span></div></div><div class=\"c w41 h3e gs5e\"><div class=\"t m0 x38 ha y35a ff4 fs4 fc0 sc0 ls0 ws0\">3.1 <span class=\"_ _12\"> </span>Factores de riesgo <span class=\"_ _1\"></span>financi<span class=\"_ _1\"></span>ero </div></div><div class=\"c w41 h3e gs5e\"><div class=\"t m0 x38 ha y35c ff4 fs4 fc0 sc0 ls0 ws0\">Las <span class=\"_ _1\"></span>actividades <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Gr<span class=\"_ _0\"></span>up<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>est\u00e1n <span class=\"_ _6\"></span>expuestas <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>diversos <span class=\"_ _6\"></span>riesgos <span class=\"_ _1\"></span>financieros: <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>mercado </div></div><div class=\"c w41 h3e gs5e\"><div class=\"t m0 x38 ha y376 ff4 fs4 fc0 sc0 ls0 ws0\">(incluyendo tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inter\u00e9s, del <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio y <span class=\"_ _0\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>precio), <span class=\"_ _0\"></span>riesgo de <span class=\"_ _7\"></span>cr\u00e9dito<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>riesgo </div></div><div class=\"c w41 h3e gs5e\"><div class=\"t m0 x38 ha y377 ff4 fs4 fc0 sc0 ls0 ws0\">de liquidez.  </div></div><div class=\"c w41 h3e gs5e\"><div class=\"t m0 x38 ha y379 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _f\"> </span>programa <span class=\"_ _13\"> </span>de <span class=\"_ _e\"> </span>gesti\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>riesgo <span class=\"_ _f\"> </span>global <span class=\"_ _f\"> </span>del <span class=\"_ _13\"> </span>Grupo <span class=\"_ _f\"> </span>se <span class=\"_ _f\"> </span>centra <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>minimizar <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>efectos<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs5e\"><div class=\"t m0 x38 ha y37a ff4 fs4 fc0 sc0 ls0 ws0\">derivados <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>incertidumbre<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>mercados <span class=\"_ _2\"></span>financieros <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>trata <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>minimizar <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>efectos </div></div><div class=\"c w41 h3e gs5e\"><div class=\"t m0 x38 ha y37b ff4 fs4 fc0 sc0 ls0 ws0\">potenciales adversos so<span class=\"_ _1\"></span>bre la rentabil<span class=\"_ _1\"></span>idad financi<span class=\"_ _1\"></span>era del Grupo.  </div></div><div class=\"c w41 h3e gs5e\"><div class=\"t m0 x38 ha y1f7 ff4 fs4 fc0 sc0 ls0 ws0\">La gesti\u00f3n del riesgo est\u00e1 controlada a trav\u00e9s de distintos niveles<span class=\"_ _1\"></span> de supervisi\u00f3n con arreglo </div></div><div class=\"c w41 h3e gs5e\"><div class=\"t m0 x38 ha y1f8 ff4 fs4 fc0 sc0 ls0 ws0\">a <span class=\"_ _0\"></span>las pol\u00edticas aprobadas por el <span class=\"_ _0\"></span>Consejo de <span class=\"_ _0\"></span>Admini<span class=\"_ _1\"></span>straci\u00f3n, el <span class=\"_ _0\"></span>cual ejerce la <span class=\"_ _0\"></span>responsabilidad<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs5e\"><div class=\"t m0 x38 ha y1f9 ff4 fs4 fc0 sc0 ls0 ws0\">del <span class=\"_ _0\"></span>mantenimiento del <span class=\"_ _0\"></span>sistema <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>control <span class=\"_ _0\"></span>interno que <span class=\"_ _7\"></span>incluye el <span class=\"_ _7\"></span>seguimiento <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>control <span class=\"_ _0\"></span>de los </div></div><div class=\"c w41 h3e gs5e\"><div class=\"t m0 x38 ha y1fa ff4 fs4 fc0 sc0 ls0 ws0\">riesgos relevantes<span class=\"_ _1\"></span> del Grupo. </div></div><div class=\"c w41 h3e gs5e\"><div class=\"t m0 x38 ha y37e ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _6\"></span>Consejo de <span class=\"_ _6\"></span>Administraci<span class=\"_ _1\"></span>\u00f3n, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>partir <span class=\"_ _6\"></span>de la <span class=\"_ _6\"></span>evaluaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>los riesgos <span class=\"_ _6\"></span>operativos, <span class=\"_ _6\"></span>lleva a <span class=\"_ _6\"></span>cabo </div></div><div class=\"c w41 h3e gs5e\"><div class=\"t m0 x38 ha y37f ff4 fs4 fc0 sc0 ls0 ws0\">el <span class=\"_ _a\"></span>control <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _a\"></span>mismos, <span class=\"_ _a\"></span>aprobando <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>caso <span class=\"_ _a\"></span>las <span class=\"_ _6\"></span>acciones <span class=\"_ _a\"></span>encaminadas <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>mejorar<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs5e\"><div class=\"t m0 x38 ha y380 ff4 fs4 fc0 sc0 ls0 ws0\">los procedimientos exi<span class=\"_ _1\"></span>stentes. </div></div><div class=\"c w41 h3e gs5e\"><div class=\"t m0 x38 ha y382 ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1d\"></span><span class=\"_ _1d\"> </span><span class=\"ls7\">a)</span> <span class=\"_ _1c\"> </span>Riesgo de mercado<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs5e\"><div class=\"t m0 x38 ha y81 ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1d\"> </span> <span class=\"_ _1d\"> </span>(i) <span class=\"_ _12\"> </span>Riesgo de tipo de ca<span class=\"_ _1\"></span>mbio </div></div><div class=\"c w41 h3e gs5e\"><div class=\"t m0 x38 ha y3af ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1d\"> </span> <span class=\"_ _1d\"> </span>El riesgo de tipo de cam<span class=\"_ _1\"></span>bio es reducido, ya que<span class=\"_ _1\"></span> las ventas en moneda ex<span class=\"_ _1\"></span>tranjera<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs5e\"><div class=\"t m0 x92 ha y218 ff4 fs4 fc0 sc0 ls0 ws0\">se <span class=\"_ _11\"></span>realizan <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>Estados <span class=\"_ _11\"></span>Unidos, <span class=\"_ _11\"></span>Arabia <span class=\"_ _11\"></span>Saud\u00ed <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>Kazajs<span class=\"_ _1\"></span>t\u00e1n, <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>suponen <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>peso </div></div><div class=\"c w41 h3e gs5e\"><div class=\"t m0 x92 ha y438 ff4 fs4 fc0 sc0 ls0 ws0\">significativo <span class=\"_ _e\"> </span>sobre  l<span class=\"_ _1\"></span>a  cif<span class=\"_ _1\"></span>ra  de<span class=\"_ _1\"></span>  negoci<span class=\"_ _1\"></span>os <span class=\"_ _e\"> </span>total  del <span class=\"_ _e\"> </span>Grupo.  Cuando <span class=\"_ _e\"> </span>se  trata<span class=\"_ _1\"></span>  de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs5e\"><div class=\"t m0 x92 ha y439 ff4 fs4 fc0 sc0 ls0 ws0\">vol\u00famenes <span class=\"_ _9\"></span>significativos<span class=\"_ _1\"></span>, <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>Grupo <span class=\"_ _9\"> </span>f<span class=\"_ _0\"></span>ormaliza <span class=\"_ _8\"></span>contratos <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>cobertura <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>divisa<span class=\"lse\">, </span></div></div><div class=\"c w41 h3e gs5e\"><div class=\"t m0 x92 ha y89 ff4 fs4 fc0 sc0 ls0 ws0\">cuando <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>considera<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>necesario <span class=\"_ _8\"></span>y <span class=\"_ _9\"> </span>otros <span class=\"_ _9\"> </span>instrumentos, <span class=\"_ _8\"></span>como <span class=\"_ _13\"> </span>p\u00f3lizas <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>cr\u00e9dito </div></div><div class=\"c w41 h3e gs5e\"><div class=\"t m0 x92 ha y43a ff4 fs4 fc0 sc0 ls0 ws0\">multidivisa. </div></div> <span class=\"_ _1d\"> </span> <span class=\"_ _1d\"> </span>(ii) <span class=\"_ _20\"> </span>Riesgo de precio<span class=\"_ _1\"></span>  <span class=\"_ _1d\"> </span> <span class=\"_ _1d\"> </span>El <span class=\"_ _11\"></span>Grupo, <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>objeto <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>mitigar <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>riesgos <span class=\"_ _11\"></span>del <span class=\"_ _8\"></span>precio <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>venta, <span class=\"_ _11\"></span>mantiene <span class=\"_ _11\"></span>una estructura <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>muy <span class=\"_ _7\"></span>competitiva, <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>av\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>cl\u00e1usulas <span class=\"_ _0\"></span>establecidas <span class=\"_ _7\"></span>en los distintos cont<span class=\"_ _1\"></span>ratos que formali<span class=\"_ _1\"></span>za con sus cli<span class=\"_ _1\"></span>entes y proveedores<span class=\"_ _1\"></span>. <span class=\"_ _17\"> </span>  <span class=\"_ _1d\"> </span> <span class=\"_ _1d\"> </span>(iii) <span class=\"_ _10\"> </span>Riesgo de tipo de inte<span class=\"_ _1\"></span>r\u00e9s de los flujos<span class=\"_ _1\"></span> de efectivo  <span class=\"_ _1d\"> </span> <span class=\"_ _1d\"> </span>El riesgo de tipo de inter<span class=\"_ _1\"></span>\u00e9s del Grupo surge de lo<span class=\"_ _1\"></span>s recursos ajenos <span class=\"_ _1\"></span>a largo plazo.<span class=\"_ _1\"></span> Los recursos ajenos emit<span class=\"_ _1\"></span>idos a tipos variables exponen al<span class=\"_ _1\"></span> Grupo a riesgo de tipo de <span class=\"_ _13\"> </span>inter\u00e9s <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>los <span class=\"_ _13\"> </span>flujos <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>efectivo, <span class=\"_ _13\"> </span>para <span class=\"_ _13\"> </span>ello <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>direcci\u00f3n <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>grupo <span class=\"_ _9\"> </span>pone <span class=\"_ _13\"> </span>en funcionamiento <span class=\"_ _11\"></span>pol<span class=\"_ _1\"></span>\u00edticas <span class=\"_ _2\"></span>para <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>gesti\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _11\"></span>riesgo <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>tipo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>inter\u00e9<span class=\"_ _1\"></span>s, <span class=\"_ _11\"></span>como <span class=\"_ _2\"></span>ha sido <span class=\"_ _9\"></span>la <span class=\"_ _9\"> </span>negociaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>tipos <span class=\"_ _9\"></span>de <span class=\"_ _9\"> </span>inter\u00e9s <span class=\"_ _9\"></span>fijos <span class=\"_ _9\"></span>para <span class=\"_ _8\"></span>mitigar <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>exposici\u00f3n <span class=\"_ _8\"></span>a <span class=\"_ _13\"> </span>este riesgo, <span class=\"_ _13\"> </span>cuando <span class=\"_ _f\"> </span>se <span class=\"_ _f\"> </span>considera <span class=\"_ _13\"> </span>necesario <span class=\"_ _13\"> </span>y <span class=\"_ _f\"> </span>eficiente <span class=\"_ _13\"> </span>seg\u00fan <span class=\"_ _f\"> </span>los <span class=\"_ _13\"> </span>t<span class=\"_ _0\"></span>ipos <span class=\"_ _f\"> </span>de <span class=\"_ _13\"> </span>inter\u00e9s existentes <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>mercado  en <span class=\"_ _5\"> </span>cada <span class=\"_ _d\"> </span>momento. <span class=\"_ _d\"> </span>En  este <span class=\"_ _5\"> </span>sentido,  parte <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la financiaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>es <span class=\"_ _6\"></span>deuda <span class=\"_ _a\"></span>negociada <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>tipo <span class=\"_ _a\"></span>fijo, <span class=\"_ _a\"></span>por <span class=\"_ _6\"></span>lo <span class=\"_ _a\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _a\"></span>exposici\u00f3n a variaciones de tipos<span class=\"_ _1\"></span> de inter\u00e9s<span class=\"_ _1\"></span> es limitada<span class=\"lse\">. </span>  <span class=\"_ _1d\"> </span> <span class=\"_ _1d\"> </span>Por <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>parte, <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>pasivos <span class=\"_ _a\"></span>financieros <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>cambios <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>resultados<span class=\"lse\">, </span>que <span class=\"_ _7\"></span>incluyen <span class=\"_ _7\"></span>los <span class=\"_ _2\"></span>in<span class=\"_ _1\"></span>tereses <span class=\"_ _7\"></span>totales <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>pagar <span class=\"_ _2\"></span>como<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>consecuencia <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>determinadas operaciones realizadas por <span class=\"_ _0\"></span>el Grupo, var\u00edan <span class=\"_ _0\"></span>en funci\u00f3n de <span class=\"_ _0\"></span>los t<span class=\"_ _0\"></span>ipos de inter\u00e9s, si bien <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>administradores <span class=\"_ _f\"> </span>no <span class=\"_ _e\"> </span>estiman <span class=\"_ _f\"> </span>variaciones <span class=\"_ _f\"> </span>significativas <span class=\"_ _f\"> </span>respecto <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>las curvas utilizadas para<span class=\"_ _1\"></span> la medici\u00f3n<span class=\"_ _1\"></span> del valor razonab<span class=\"_ _1\"></span>le al cierre del e<span class=\"_ _1\"></span>jercicio.  <span class=\"_ _1d\"> </span><span class=\"ls7\"></span><span class=\"ls7\">b)</span> <span class=\"_ _1c\"> </span>Riesgo de cr\u00e9di<span class=\"_ _1\"></span>to  <span class=\"_ _1d\"> </span>Los <span class=\"_ _e\"> </span>principales <span class=\"_ _f\"> </span>activos <span class=\"_ _e\"> </span>financieros <span class=\"_ _f\"> </span>del <span class=\"_ _e\"> </span>Grupo <span class=\"_ _e\"> </span>son <span class=\"_ _e\"> </span>saldos <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>caja <span class=\"_ _f\"> </span>y  e<span class=\"_ _1\"></span>fectivo, deudores <span class=\"_ _2\"></span>comerciales <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>otr<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>cuentas <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>cobrar <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>otros <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>financieros, <span class=\"_ _2\"></span>que representan la exposici\u00f3n <span class=\"_ _0\"></span>m\u00e1xima del Grupo <span class=\"_ _0\"></span>al r<span class=\"_ _0\"></span>iesgo de cr\u00e9dito <span class=\"_ _0\"></span>en relaci\u00f3n <span class=\"_ _0\"></span>con los activos financi<span class=\"_ _1\"></span>eros.   <span class=\"_ _1d\"> </span>El <span class=\"_ _b\"> </span>riesgo <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>cr\u00e9dito <span class=\"_ _5\"> </span>del <span class=\"_ _b\"> </span>Grupo <span class=\"_ _b\"> </span>es <span class=\"_ _b\"> </span>atribuibl<span class=\"_ _1\"></span>e <span class=\"_ _b\"> </span>principalmente <span class=\"_ _5\"> </span>a <span class=\"_ _b\"> </span>sus <span class=\"_ _b\"> </span>deudas comerciales. <span class=\"_ _9\"> </span>Los <span class=\"_ _9\"> </span>importes <span class=\"_ _9\"> </span>se <span class=\"_ _13\"> </span>reflejan <span class=\"_ _9\"> </span>en <span class=\"_ _13\"> </span>el <span class=\"_ _9\"> </span>estado <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>situaci\u00f3n <span class=\"_ _9\"> </span>financiera <span class=\"_ _9\"> </span>de situaci\u00f3n <span class=\"_ _2\"></span>consolidado <span class=\"_ _11\"></span>netos <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>provisi<span class=\"_ _1\"></span>ones <span class=\"_ _11\"></span>para <span class=\"_ _2\"></span>insolvencias, <span class=\"_ _11\"></span>e<span class=\"_ _1\"></span>stimadas <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>la Direcci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>funci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>pol\u00edtica <span class=\"_ _6\"></span>descrita <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>notas <span class=\"_ _6\"></span>2.10 <span class=\"_ _6\"></span>y <span class=\"_ _1\"></span>2.1<span class=\"_ _1\"></span>2 <span class=\"_ _6\"></span>para activos financieros. El <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>opera <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>una <span class=\"_ _11\"></span>cartera <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>clientes <span class=\"_ _11\"></span>que <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>mayor\u00eda <span class=\"_ _8\"></span>pertenecen <span class=\"_ _11\"></span>al sector p\u00fablico <span class=\"_ _1\"></span>ferroviario, po<span class=\"_ _1\"></span>r la que<span class=\"_ _1\"></span> no se ha pue<span class=\"_ _1\"></span>sto de manifiesto<span class=\"_ _1\"></span> ning\u00fan i<span class=\"_ _1\"></span>ndicio de riesgo de<span class=\"_ _1\"></span> cr\u00e9dito <span class=\"_ _1\"></span>relevante de<span class=\"_ _1\"></span>rivado de l<span class=\"_ _1\"></span>a solv<span class=\"_ _1\"></span>encia o <span class=\"_ _1\"></span>del retraso en<span class=\"_ _1\"></span> los pago<span class=\"_ _1\"></span>s de dichos clientes.<span class=\"_ _1\"></span> No obstante, desde la direcci\u00f3n<span class=\"_ _1\"></span> financiera del Grupo este riesgo<span class=\"_ _1\"></span> se considera un aspecto <span class=\"_ _2\"></span>clave <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>gesti\u00f3n <span class=\"_ _2\"></span>diaria <span class=\"_ _2\"></span>del <span class=\"_ _11\"></span>negocio, <span class=\"_ _2\"></span>centrando <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>esfuerzos <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>una adecuada <span class=\"_ _13\"> </span>supervisi\u00f3n <span class=\"_ _9\"> </span>y <span class=\"_ _f\"> </span>control <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>evoluci\u00f3n <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>las <span class=\"_ _f\"> </span>cuentas <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>cobrar <span class=\"_ _13\"> </span>y <span class=\"_ _f\"> </span>la morosidad. <span class=\"_ _9\"> </span>Durante <span class=\"_ _9\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _13\"> </span>se <span class=\"_ _13\"> </span>ha <span class=\"_ _9\"> </span>r<span class=\"_ _0\"></span>ealizado <span class=\"_ _9\"></span>un <span class=\"_ _13\"> </span>esfuerzo <span class=\"_ _9\"> </span>importante <span class=\"_ _9\"> </span>en <span class=\"_ _13\"> </span>el<span class=\"_ _39\"> </span> <div class=\"c w41 h3e gs62\"><div class=\"t m0 x92 ha y330 ff4 fs4 fc0 sc0 ls0 ws0\">seguimiento <span class=\"_ _11\"></span>y <span class=\"_ _8\"></span>la <span class=\"_ _11\"></span>recuperaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>cuentas <span class=\"_ _11\"></span>a <span class=\"_ _8\"></span>cobrar <span class=\"_ _8\"></span>vencidas, <span class=\"_ _11\"></span>as\u00ed <span class=\"_ _11\"></span>como <span class=\"_ _8\"></span>un </div></div><div class=\"c w41 h3e gs62\"><div class=\"t m0 x92 ha y331 ff4 fs4 fc0 sc0 ls0 ws0\">an\u00e1lisis detallado por <span class=\"_ _0\"></span>cliente <span class=\"_ _0\"></span>del riesgo <span class=\"_ _0\"></span>de mora e <span class=\"_ _0\"></span>insolvencia, <span class=\"_ _0\"></span>mensualm<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>se </div></div><div class=\"c w41 h3e gs62\"><div class=\"t m0 x92 ha y332 ff4 fs4 fc0 sc0 ls0 ws0\">realizan an\u00e1lisis de la antig\u00fcedad de la d<span class=\"_ _0\"></span>euda para cubrir los posibles riesgos de </div></div><div class=\"c w41 h3e gs62\"><div class=\"t m0 x92 ha y333 ff4 fs4 fc0 sc0 ls0 ws0\">insolvencia. El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>tiene establecida <span class=\"_ _0\"></span>una pol\u00edtica <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aceptaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>clientes en </div></div><div class=\"c w41 h3e gs62\"><div class=\"t m0 x92 ha y334 ff4 fs4 fc0 sc0 ls0 ws0\">base <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>evaluaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>peri\u00f3dica <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>riesgos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>liquidez <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>solvencia, <span class=\"_ _2\"></span>aspectos </div></div>que son <span class=\"_ _1\"></span>muy rel<span class=\"_ _1\"></span>evantes <span class=\"_ _1\"></span>al evalua<span class=\"_ _1\"></span>r las dis<span class=\"_ _1\"></span>tintas lic<span class=\"_ _6\"></span>itaciones a las que<span class=\"_ _6\"></span> se presenta.  <span class=\"_ _1d\"> </span>El Grupo \u00fanicamente trabaja con <span class=\"_ _0\"></span>entidades financi<span class=\"_ _1\"></span>eras de <span class=\"_ _0\"></span>reconocido<span class=\"_ _1\"></span> prestigio y calificadas con ratings<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>que no p<span class=\"_ _1\"></span>resentan riesgos<span class=\"_ _1\"></span> de insolvenci<span class=\"_ _1\"></span>a.<span class=\"_ _39\"> </span>c) <span class=\"_ _4\"> </span>Riesgo de liqu<span class=\"_ _1\"></span>idez Una <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _6\"></span>prudente <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>liquide<span class=\"_ _1\"></span>z <span class=\"_ _6\"></span>implica <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>mantenimiento<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>suficiente efectivo,  la  disponi<span class=\"_ _1\"></span>bilidad  de  financiaci<span class=\"_ _1\"></span>\u00f3n  mediante  un  impo<span class=\"_ _1\"></span>rte  suficiente  de<span class=\"_ _1\"></span> facilidades <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>\u00e9dito <span class=\"_ _0\"></span>comprometidas y <span class=\"_ _7\"></span>tener <span class=\"_ _7\"></span>capacidad <span class=\"_ _0\"></span>para <span class=\"_ _7\"></span>liquidar <span class=\"_ _0\"></span>posiciones de <span class=\"_ _13\"> </span>mercado. <span class=\"_ _13\"> </span>La <span class=\"_ _f\"> </span>Direcci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>del <span class=\"_ _13\"> </span>Grupo <span class=\"_ _13\"> </span>realiza <span class=\"_ _13\"> </span>un <span class=\"_ _13\"> </span>seguimiento <span class=\"_ _13\"> </span>peri\u00f3dico <span class=\"_ _13\"> </span>de <span class=\"_ _f\"> </span>las previsiones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>liquidez <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>efec<span class=\"_ _1\"></span>tivo <span class=\"_ _0\"></span>esperados tanto <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>corto <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>a <span class=\"_ _1\"></span>largo <span class=\"_ _6\"></span>plazo. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>mantiene <span class=\"_ _6\"></span>suficiente <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>hacer frente a sus necesi<span class=\"_ _1\"></span>dades de li<span class=\"_ _1\"></span>quidez. La <span class=\"_ _2\"></span>situaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>general <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>m<span class=\"_ _0\"></span>ercados<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ha <span class=\"_ _7\"></span>provocado <span class=\"_ _2\"></span>un <span class=\"_ _7\"></span>aumento <span class=\"_ _7\"></span>general <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>las tensiones de <span class=\"_ _0\"></span>liquidez en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>econom\u00eda, <span class=\"_ _0\"></span>as\u00ed como <span class=\"_ _0\"></span>una contracci\u00f3n del <span class=\"_ _0\"></span>mercado de cr\u00e9dito. <span class=\"_ _e\"> </span>En <span class=\"_ _e\"> </span>este <span class=\"_ _f\"> </span>sentido,  el<span class=\"_ _6\"></span>  Grupo<span class=\"_ _1\"></span>  ha<span class=\"_ _6\"></span>  continuad<span class=\"_ _1\"></span>o <span class=\"_ _e\"> </span>aumentando <span class=\"_ _e\"> </span>su <span class=\"_ _e\"> </span>capacida<span class=\"_ _1\"></span>d financiera <span class=\"_ _f\"> </span>con  l<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>f<span class=\"_ _0\"></span>ormal<span class=\"_ _1\"></span>izaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>nuevos <span class=\"_ _f\"> </span>pr\u00e9stamos <span class=\"_ _e\"> </span>bancarios <span class=\"_ _f\"> </span>y  p\u00f3l<span class=\"_ _1\"></span>izas <span class=\"_ _e\"> </span>de cr\u00e9dito <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2024 <span class=\"_ _7\"></span>(nota <span class=\"_ _0\"></span>18). <span class=\"_ _7\"></span>Adicional<span class=\"_ _1\"></span>mente, <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>febrero <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2025 <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>ha renovado <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>prog<span class=\"_ _1\"></span>rama <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>pagar\u00e9s <span class=\"_ _2\"></span>(MARF) <span class=\"_ _11\"></span>que <span class=\"_ _7\"></span>junto <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>p\u00f3lizas <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>cr\u00e9dito disponibles<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>tesorer\u00eda <span class=\"_ _7\"></span>existente <span class=\"_ _7\"></span>al <span class=\"_ _0\"></span>cierre <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>2024 <span class=\"_ _0\"></span>proporcionan <span class=\"_ _0\"></span>una capacidad financiera<span class=\"_ _1\"></span> del Grupo de 278<span class=\"_ _1\"></span> millon<span class=\"_ _1\"></span>es de euros<span class=\"lsf\">. </span> La <span class=\"_ _2\"></span>tabla <span class=\"_ _7\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>muestra <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>continuaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>presenta<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>an\u00e1lisis <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _7\"></span>pasivos <span class=\"_ _7\"></span>f<span class=\"_ _0\"></span>inancieros<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>del Grupo <span class=\"_ _8\"></span>agrupados <span class=\"_ _8\"></span>por <span class=\"_ _9\"> </span>vencimientos <span class=\"_ _8\"></span>de <span class=\"_ _9\"></span>acuerdo<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>los <span class=\"_ _8\"></span>plazos <span class=\"_ _9\"></span>pendientes <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _9\"> </span>fecha <span class=\"_ _9\"></span>del estado de situaci\u00f3n<span class=\"_ _1\"></span> financi<span class=\"_ _1\"></span>era hasta la fecha<span class=\"_ _1\"></span> de vencimiento es<span class=\"_ _1\"></span>tipulada en el contrato:<div class=\"gs68\"><table class=\"s w202 he5\" id=\"_1c5082a5-b79a-4da4-bf38-d4ea774c73ec\"><tr><td></td><td></td><td></td><td></td><td class=\"c x248 yb63 w66 h62\"><div class=\"t m0 xf hf ydf ff3 fs6 fc0 sc0 ls0 ws0\">Miles de euros  </div></td></tr><tr><td></td><td class=\"t m0 x249 hf yb64 ff3 fs6 fc0 sc0 ls0 ws0\">Menos de </td><td class=\"t m0 x24a hf yb64 ff3 fs6 fc0 sc0 ls0 ws0\">Entre 1 y </td><td class=\"t m0 x24b hf yb64 ff3 fs6 fc0 sc0 ls0 ws0\">Entre 2 y  </td><td class=\"t m0 x24c hf yb64 ff3 fs6 fc0 sc0 ls0 ws0\">M\u00e1s de  </td></tr><tr><td class=\"t m0 x24d hf yb65 ff3 fs6 fc0 sc0 ls0 ws0\">Al 31 de dicie<span class=\"_ _1\"></span>mbre de 2024<span class=\"_ _1\"></span> </td><td class=\"t m0 x24e hf yb65 ff3 fs6 fc0 sc0 ls0 ws0\"> 1 a\u00f1o </td><td class=\"t m0 x24f hf yb65 ff3 fs6 fc0 sc0 ls0 ws0\"> 2 a\u00f1os </td><td class=\"t m0 x250 hf yb65 ff3 fs6 fc0 sc0 ls0 ws0\">5 a\u00f1os  </td><td class=\"t m0 x251 hf yb65 ff3 fs6 fc0 sc0 ls0 ws0\">5 a\u00f1os </td></tr><tr><td class=\"c x252 yb66 w61 h13\"><div class=\"t m0 x2 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">Obligaciones <span class=\"_ _1\"></span>y otros valores ne<span class=\"_ _1\"></span>gociables (n<span class=\"_ _1\"></span>ota 18 d) </div></td><td class=\"c x253 yb66 w63 h13\"><div class=\"t m0 x68 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">84 376 </div></td><td class=\"c x254 yb66 w31 h13\"><div class=\"t m0 x32 hf y26 ff4 fs6 fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x255 yb66 w65 h13\"><div class=\"t m0 x66 hf y26 ff4 fs6 fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x248 yb66 w66 h13\"><div class=\"t m0 x32 hf y26 ff4 fs6 fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x252 yb67 w61 h10\"><div class=\"t m0 x2 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">Deudas con entida<span class=\"_ _1\"></span>des de cr\u00e9d<span class=\"_ _1\"></span>ito (nota 18 a)  </div></td><td class=\"c x253 yb67 w63 h10\"><div class=\"t m0 x68 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">54 995 </div></td><td class=\"c x254 yb67 w31 h10\"><div class=\"t m0 x58 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">117 833 </div></td><td class=\"c x255 yb67 w65 h10\"><div class=\"t m0 x56 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">202 515 </div></td><td class=\"c x248 yb67 w66 h10\"><div class=\"t m0 x4a he y26 ff4 fs6 fc0 sc0 ls0 ws0\">30 097 </div></td></tr><tr><td class=\"c x252 yb68 w61 hd\"><div class=\"t m0 x2 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">Proveedores y<span class=\"_ _1\"></span> otras cuentas a pa<span class=\"_ _6\"></span>gar (nota 17) (*) </div></td><td class=\"c x253 yb68 w63 hd\"><div class=\"t m0 x58 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">269 029 </div></td><td class=\"c x254 yb68 w31 hd\"><div class=\"t m0 x32 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x255 yb68 w65 hd\"><div class=\"t m0 x66 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x248 yb68 w66 hd\"><div class=\"t m0 x32 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 yb69 w61 h10\"><div class=\"t m0 x2 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">Deudas por arr<span class=\"_ _1\"></span>endamiento<span class=\"_ _1\"></span>s (nota 18 b) </div></td><td class=\"c x253 yb69 w63 h10\"><div class=\"t m0 x7b he y26 ff4 fs6 fc0 sc0 ls0 ws0\">2 102 </div></td><td class=\"c x254 yb69 w31 h10\"><div class=\"t m0 x7b he y26 ff4 fs6 fc0 sc0 ls0 ws0\">1 496 </div></td><td class=\"c x255 yb69 w65 h10\"><div class=\"t m0 x10 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">3 702 </div></td><td class=\"c x248 yb69 w66 h10\"><div class=\"t m0 x52 he y26 ff4 fs6 fc0 sc0 ls1 ws0\">41<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 yb6a w61 h12\"><div class=\"t m0 x2 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">Deudas por anti<span class=\"_ _1\"></span>cipos reembolsabl<span class=\"_ _1\"></span>es (nota 18 <span class=\"_ _1\"></span>c) </div></td><td class=\"c x253 yb6a w63 h12\"><div class=\"t m0 x7b he y26 ff4 fs6 fc0 sc0 ls0 ws0\">2 872 </div></td><td class=\"c x254 yb6a w31 h12\"><div class=\"t m0 x7b he y26 ff4 fs6 fc0 sc0 ls0 ws0\">2 030 </div></td><td class=\"c x255 yb6a w65 h12\"><div class=\"t m0 x10 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">5 503 </div></td><td class=\"c x248 yb6a w66 h12\"><div class=\"t m0 x7b he y26 ff4 fs6 fc0 sc0 ls0 ws0\">3 217 </div></td></tr><tr><td></td><td class=\"c x253 yb6b w63 h10\"><div class=\"t m0 x58 hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">413 374 </div></td><td class=\"c x254 yb6b w31 h10\"><div class=\"t m0 x58 hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">121 359 </div></td><td class=\"c x255 yb6b w65 h10\"><div class=\"t m0 x56 hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">211 720 </div></td><td class=\"c x248 yb6b w66 h10\"><div class=\"t m0 x4a hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">33 355 </div></td></tr><tr><td class=\"c x252 yb6c w61 hd\"><div class=\"t m0 x2 hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">Al 31 de dicie<span class=\"_ _1\"></span>mbre de 2023<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 yb6d w61 h10\"><div class=\"t m0 x2 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">Deudas con entida<span class=\"_ _1\"></span>des de cr\u00e9d<span class=\"_ _1\"></span>ito (nota 18 a)  </div></td><td class=\"c x253 yb6d w63 h10\"><div class=\"t m0 x58 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">101 010 </div></td><td class=\"c x254 yb6d w31 h10\"><div class=\"t m0 x68 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">58 910 </div></td><td class=\"c x255 yb6d w65 h10\"><div class=\"t m0 x56 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">211 224 </div></td><td class=\"c x248 yb6d w66 h10\"><div class=\"t m0 x4a he y26 ff4 fs6 fc0 sc0 ls0 ws0\">22 072 </div></td></tr><tr><td class=\"c x252 yb6e w61 h10\"><div class=\"t m0 x2 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">Proveedores y<span class=\"_ _1\"></span> otras cuentas a pa<span class=\"_ _1\"></span>gar (nota 17)<span class=\"_ _1\"></span> (*) </div></td><td class=\"c x253 yb6e w63 h10\"><div class=\"t m0 x58 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">273 716 </div></td><td class=\"c x254 yb6e w31 h10\"><div class=\"t m0 x32 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x255 yb6e w65 h10\"><div class=\"t m0 x66 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x248 yb6e w66 h10\"><div class=\"t m0 x32 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 yb6f w61 hd\"><div class=\"t m0 x2 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">Deudas por arr<span class=\"_ _1\"></span>endamiento<span class=\"_ _1\"></span>s (nota 18 b) </div></td><td class=\"c x253 yb6f w63 hd\"><div class=\"t m0 x7b he y26 ff4 fs6 fc0 sc0 ls0 ws0\">1 945 </div></td><td class=\"c x254 yb6f w31 hd\"><div class=\"t m0 x39 he y26 ff4 fs6 fc0 sc0 ls1 ws0\">582<span class=\"ls0\"> </span></div></td><td class=\"c x255 yb6f w65 hd\"><div class=\"t m0 x51 he y26 ff4 fs6 fc0 sc0 ls1 ws0\">592<span class=\"ls0\"> </span></div></td><td class=\"c x248 yb6f w66 hd\"><div class=\"t m0 x52 he y26 ff4 fs6 fc0 sc0 ls1 ws0\">36<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 yb70 w61 h10\"><div class=\"t m0 x2 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">Deudas por anti<span class=\"_ _1\"></span>cipos reembol<span class=\"_ _1\"></span>sables (nota<span class=\"_ _1\"></span> 18 c) </div></td><td class=\"c x253 yb70 w63 h10\"><div class=\"t m0 x7b he y26 ff4 fs6 fc0 sc0 ls0 ws0\">2 514 </div></td><td class=\"c x254 yb70 w31 h10\"><div class=\"t m0 x7b he y26 ff4 fs6 fc0 sc0 ls0 ws0\">2 878 </div></td><td class=\"c x255 yb70 w65 h10\"><div class=\"t m0 x10 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">5 812 </div></td><td class=\"c x248 yb70 w66 h10\"><div class=\"t m0 x7b he y26 ff4 fs6 fc0 sc0 ls0 ws0\">4 968 </div></td></tr><tr><td></td><td class=\"c x253 yb71 w63 hd\"><div class=\"t m0 x58 hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">379 185 </div></td><td class=\"c x254 yb71 w31 hd\"><div class=\"t m0 x68 hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">62 370 </div></td><td class=\"c x255 yb71 w65 hd\"><div class=\"t m0 x56 hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">217 628 </div></td><td class=\"c x248 yb71 w66 hd\"><div class=\"t m0 x4a hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">27 076 </div></td></tr></table></div><div class=\"c w41 h3e gs69\"><div class=\"t m0 x38 he y44b ff4 fs6 fc0 sc0 ls0 ws0\">(*) <span class=\"_ _6\"></span>Las <span class=\"_ _6\"></span>cifras <span class=\"_ _1\"></span>en <span class=\"_ _6\"></span>este <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>ap\u00edtulo <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>ontienen<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _1\"></span>saldo <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>cuenta <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>pagar <span class=\"_ _6\"></span>mostrado <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _1\"></span>nota <span class=\"_ _6\"></span>17 <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>excepci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _6\"></span>anticipos <span class=\"_ _6\"></span>recibidos. </div></div>3.2 <span class=\"_ _12\"> </span>Gesti\u00f3n del riesgo<span class=\"_ _1\"></span> de capital Hasta la <span class=\"_ _0\"></span>fecha el <span class=\"_ _0\"></span>objetivo del <span class=\"_ _0\"></span>Grupo en r<span class=\"_ _0\"></span>elaci\u00f3n con el <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>es asegurar que <span class=\"_ _0\"></span>se mantenga la capacidad para continuar como<span class=\"_ _1\"></span> un <span class=\"_ _0\"></span>negoci<span class=\"_ _1\"></span>o en marcha y conseguir la mayor rentabilidad y eficiencia del mis<span class=\"_ _1\"></span>mo.  El <span class=\"_ _e\"> </span>Grupo  ha <span class=\"_ _f\"> </span>definido <span class=\"_ _e\"> </span>la  de<span class=\"_ _1\"></span>uda <span class=\"_ _e\"> </span>financiera  ne<span class=\"_ _6\"></span>ta  como <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>agregaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>las  de<span class=\"_ _1\"></span>udas <span class=\"_ _e\"> </span>con entidades <span class=\"_ _0\"></span>de cr<span class=\"_ _0\"></span>\u00e9dito y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>acreedores <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>arrend<span class=\"_ _1\"></span>amiento <span class=\"_ _0\"></span>menos el <span class=\"_ _7\"></span>efec<span class=\"_ _1\"></span>tivo <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>equivalentes <span class=\"_ _0\"></span>a efectivo. <table class=\"s w203 he6\" id=\"_25b1c60d-a230-4d3e-86cf-45278f15f43d\"><tr><td></td><td></td><td class=\"c x256 yb72 w6a h5a\"><div class=\"t m0 x8d hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x256 yb73 w6b h5b\"><div class=\"t m0 x7b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"c x257 yb73 w6c h5b\"><div class=\"t m0 x98 hc ye5 ff3 fs5 fc0 sc0 ls10 ws0\">  <span class=\"ls0\">31.12.23 </span></div></td></tr><tr><td class=\"c x225 yb74 w68 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Obligaciones y otros valores negociables (nota 18) </div></td><td class=\"c x256 yb74 w6b h5b\"><div class=\"t m0 x53 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">84 376 </div></td><td class=\"c x257 yb74 w6c h5b\"><div class=\"t m0 x54 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x225 yb75 w68 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Deudas con entidades de cr\u00e9dito (nota 18) </div></td><td class=\"c x256 yb75 w6b h5b\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">405 440 </div></td><td class=\"c x257 yb75 w6c h5b\"><div class=\"t m0 x51 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">393 216 </div></td></tr><tr><td class=\"c x225 yb76 w68 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Deudas por arrendamientos (nota 18) </div></td><td class=\"c x256 yb76 w6b h5b\"><div class=\"t m0 x9d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">7 341 </div></td><td class=\"c x257 yb76 w6c h5b\"><div class=\"t m0 x66 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">3 155 </div></td></tr><tr><td class=\"c x225 yb77 w68 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Efectivo y equivalentes al efectivo (nota 13) </div></td><td class=\"c x256 yb77 w6b h5a\"><div class=\"t m0 x68 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(  93 292) </div></td><td class=\"c x257 yb77 w6c h5a\"><div class=\"t m0 x56 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(    155 760) </div></td></tr><tr><td class=\"c x225 yb78 w68 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Total Deuda financiera Neta </div></td><td class=\"c x256 yb78 w6b h5b\"><div class=\"t m0 x2b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">403 865 </div></td><td class=\"c x257 yb78 w6c h5b\"><div class=\"t m0 x51 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">240 611 </div></td></tr></table>El <span class=\"_ _2\"></span><span class=\"ls0\">Grupo <span class=\"_ _11\"></span>hace <span class=\"_ _2\"></span>segui<span class=\"_ _1\"></span>miento <span class=\"_ _2\"></span>peri\u00f3dico <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Deuda <span class=\"_ _2\"></span>financiera <span class=\"_ _2\"></span>Neta <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>incidenci<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>el </span>capital <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>otal <span class=\"_ _2\"></span>calculado <span class=\"_ _11\"></span>como <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>patrimoni<span class=\"_ _1\"></span>o <span class=\"_ _11\"></span>neto <span class=\"_ _2\"></span>atribuible <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>propieta<span class=\"_ _1\"></span>rios <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>Sociedad<span class=\"_ _6\"></span> dominante, <span class=\"_ _8\"></span>tal <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>muestra <span class=\"_ _9\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>estado <span class=\"_ _11\"></span>de <span class=\"_ _9\"> </span>situaci\u00f3n <span class=\"_ _8\"></span>financiera <span class=\"_ _11\"></span>consolida<span class=\"_ _0\"></span>do <span class=\"_ _8\"></span>m\u00e1s <span class=\"_ _9\"></span>la deuda neta financiera<span class=\"_ _1\"></span>: <table class=\"s w204 he7\" id=\"_3667e9bb-9b49-4cf3-b134-42f8adaab7ed\"><tr><td></td><td></td><td class=\"c x256 yb79 w6a h5b\"><div class=\"t m0 x8d hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x256 yb7a w6b h5a\"><div class=\"t m0 x7b hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"c x257 yb7a w6c h5a\"><div class=\"t m0 x14 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </div></td></tr><tr><td class=\"c x225 yb7b w68 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Total Deuda Financiera Neta </div></td><td class=\"c x256 yb7b w6b h5b\"><div class=\"t m0 x2b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">403 865 </div></td><td class=\"c x257 yb7b w6c h5b\"><div class=\"t m0 x51 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">240 611 </div></td></tr><tr><td class=\"c x225 yb7c w68 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Patrimonio neto atribuible a los propietarios de la dominante </div></td><td class=\"c x256 yb7c w6b h5a\"><div class=\"t m0 x2b hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">17<span class=\"ls0\">0 607</span><span class=\"ls0\"> </span></div></td><td class=\"c x257 yb7c w6c h5a\"><div class=\"t m0 x51 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">277 995 </div></td></tr><tr><td class=\"c x225 yb7d w68 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Capital total </div></td><td class=\"c x256 yb7d w6b h5b\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">574 472 </div></td><td class=\"c x257 yb7d w6c h5b\"><div class=\"t m0 x51 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">518 606 </div></td></tr><tr><td class=\"c x225 yb7e w68 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Endeudamiento </div></td><td class=\"c x256 yb7e w6b h5b\"><div class=\"t m0 x9e hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">70<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x257 yb7e w6c h5b\"><div class=\"t m0 x33 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">46%<span class=\"ls0\"> </span></div></td></tr></table>3.3     Estimaci\u00f3n del<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>valor razonable El <span class=\"_ _11\"></span>impor<span class=\"_ _1\"></span>te <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>libros <span class=\"_ _2\"></span>menos <span class=\"_ _11\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>provisi\u00f3n <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>det<span class=\"_ _1\"></span>erioro <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>cuentas<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>a <span class=\"_ _2\"></span>cobrar <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>a pagar  corrientes<span class=\"_ _1\"></span>  se  aproxima  a  su<span class=\"_ _1\"></span>  valor  razonabl<span class=\"_ _1\"></span>e.  El  valor  razonab<span class=\"_ _1\"></span>le  de  los  pasivos<span class=\"_ _6\"></span> financieros a <span class=\"_ _7\"></span>efec<span class=\"_ _1\"></span>tos <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>presentaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>informaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>financiera se <span class=\"_ _0\"></span>estima <span class=\"_ _0\"></span>descontando<span class=\"_ _1\"></span> los <span class=\"_ _2\"></span>flujos <span class=\"_ _11\"></span>con<span class=\"_ _1\"></span>tractuales<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>futuros<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>efec<span class=\"_ _1\"></span>tivo <span class=\"_ _2\"></span>al <span class=\"_ _11\"></span>tip<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>in<span class=\"_ _1\"></span>ter\u00e9s <span class=\"_ _2\"></span>corriente <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>mercado <span class=\"_ _11\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>que puede disponer el<span class=\"_ _1\"></span> Grupo para<span class=\"_ _1\"></span> instrumentos fina<span class=\"_ _1\"></span>ncieros simil<span class=\"_ _1\"></span>ares. Las <span class=\"_ _6\"></span>valoraciones <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>y <span class=\"_ _1\"></span>pasivos <span class=\"_ _a\"></span>registrados <span class=\"_ _6\"></span>por su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>se <span class=\"_ _1\"></span>desglosan <span class=\"_ _6\"></span>por niveles seg\u00fan la <span class=\"_ _1\"></span>jerarqu\u00eda siguiente de<span class=\"_ _1\"></span>terminada po<span class=\"_ _1\"></span>r la NIIF 7:  - <span class=\"_ _25\"> </span>Precios <span class=\"_ _13\"> </span>de <span class=\"_ _9\"> </span>cotizaci\u00f3n <span class=\"_ _13\"> </span>(no <span class=\"_ _13\"> </span>ajustados) <span class=\"_ _13\"> </span>en <span class=\"_ _9\"> </span>mercados <span class=\"_ _13\"> </span>activos <span class=\"_ _13\"> </span>para <span class=\"_ _9\"> </span>activos <span class=\"_ _13\"> </span>y <span class=\"_ _13\"> </span>pasivos id\u00e9nticos (nivel 1<span class=\"_ _1\"></span>). - <span class=\"_ _25\"> </span>Datos <span class=\"_ _b\"> </span>distintos <span class=\"_ _17\"> </span>al <span class=\"_ _b\"> </span>precio <span class=\"_ _b\"> </span>de <span class=\"_ _17\"> </span>cotizaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>inclui<span class=\"_ _1\"></span>dos <span class=\"_ _b\"> </span>dentro <span class=\"_ _17\"> </span>del <span class=\"_ _b\"> </span>nivel <span class=\"_ _b\"> </span>1 <span class=\"_ _17\"> </span>que <span class=\"_ _b\"> </span>sean observables <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>activo <span class=\"_ _6\"></span>o el pa<span class=\"_ _1\"></span>sivo, <span class=\"_ _1\"></span>tanto <span class=\"_ _1\"></span>direct<span class=\"_ _1\"></span>amente <span class=\"_ _1\"></span>(esto <span class=\"_ _1\"></span>es, <span class=\"_ _1\"></span>los p<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>ecios), <span class=\"_ _1\"></span>como<span class=\"_ _1\"></span> indirectamente <span class=\"_ _1\"></span>(esto es, derivad<span class=\"_ _1\"></span>os de los preci<span class=\"_ _1\"></span>os) (nivel 2). - <span class=\"_ _25\"> </span>Datos <span class=\"_ _9\"> </span>para <span class=\"_ _13\"> </span>el <span class=\"_ _9\"> </span>activo <span class=\"_ _9\"> </span>o <span class=\"_ _13\"> </span>el <span class=\"_ _13\"> </span>pasivo <span class=\"_ _13\"> </span>que <span class=\"_ _9\"> </span>no <span class=\"_ _13\"> </span>est\u00e1n <span class=\"_ _9\"></span>basados <span class=\"_ _9\"> </span>en <span class=\"_ _13\"> </span>datos <span class=\"_ _9\"></span>observables <span class=\"_ _9\"> </span>de mercado (esto<span class=\"_ _1\"></span> es, datos no observabl<span class=\"_ _1\"></span>es) (nivel<span class=\"_ _1\"></span> 3). A <span class=\"_ _1\"></span>efecto <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>desglose <span class=\"_ _1\"></span>por <span class=\"_ _6\"></span>niveles, <span class=\"_ _1\"></span>consideramos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>la val<span class=\"_ _1\"></span>oraci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>los derivad<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>(permutas<span class=\"_ _6\"></span> de <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>in<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>er\u00e9s) <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>clasifica <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>nivel <span class=\"_ _2\"></span>2. <span class=\"_ _2\"></span>Adicionalmente, <span class=\"_ _2\"></span>identificam<span class=\"_ _1\"></span>os <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>nivel <span class=\"_ _2\"></span>2 <span class=\"_ _2\"></span>el valor razonable del<span class=\"_ _1\"></span> pasivo financiero<span class=\"_ _1\"></span> mencionado<span class=\"_ _1\"></span> en la nota 18.c.2).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-538": {
   "value": "<span class=\"_ _1d\"> </span><span class=\"ls7\">a)</span> <span class=\"_ _1c\"> </span>Riesgo de mercado<span class=\"_ _1\"></span>  <span class=\"_ _1d\"> </span> <span class=\"_ _1d\"> </span>(i) <span class=\"_ _12\"> </span>Riesgo de tipo de ca<span class=\"_ _1\"></span>mbio  <span class=\"_ _1d\"> </span> <span class=\"_ _1d\"> </span>El riesgo de tipo de cam<span class=\"_ _1\"></span>bio es reducido, ya que<span class=\"_ _1\"></span> las ventas en moneda ex<span class=\"_ _1\"></span>tranjera<span class=\"_ _1\"></span> se <span class=\"_ _11\"></span>realizan <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>Estados <span class=\"_ _11\"></span>Unidos, <span class=\"_ _11\"></span>Arabia <span class=\"_ _11\"></span>Saud\u00ed <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>Kazajs<span class=\"_ _1\"></span>t\u00e1n, <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>suponen <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>peso significativo <span class=\"_ _e\"> </span>sobre  l<span class=\"_ _1\"></span>a  cif<span class=\"_ _1\"></span>ra  de<span class=\"_ _1\"></span>  negoci<span class=\"_ _1\"></span>os <span class=\"_ _e\"> </span>total  del <span class=\"_ _e\"> </span>Grupo.  Cuando <span class=\"_ _e\"> </span>se  trata<span class=\"_ _1\"></span>  de<span class=\"_ _1\"></span> vol\u00famenes <span class=\"_ _9\"></span>significativos<span class=\"_ _1\"></span>, <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>Grupo <span class=\"_ _9\"> </span>f<span class=\"_ _0\"></span>ormaliza <span class=\"_ _8\"></span>contratos <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>cobertura <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>divisa<span class=\"lse\">, </span>cuando <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>considera<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>necesario <span class=\"_ _8\"></span>y <span class=\"_ _9\"> </span>otros <span class=\"_ _9\"> </span>instrumentos, <span class=\"_ _8\"></span>como <span class=\"_ _13\"> </span>p\u00f3lizas <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>cr\u00e9dito multidivisa. <div class=\"c w41 h3e gs60\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1d\"> </span> <span class=\"_ _1d\"> </span>(ii) <span class=\"_ _20\"> </span>Riesgo de precio<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs60\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1d\"> </span> <span class=\"_ _1d\"> </span>El <span class=\"_ _11\"></span>Grupo, <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>objeto <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>mitigar <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>riesgos <span class=\"_ _11\"></span>del <span class=\"_ _8\"></span>precio <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>venta, <span class=\"_ _11\"></span>mantiene <span class=\"_ _11\"></span>una </div></div><div class=\"c w41 h3e gs60\"><div class=\"t m0 x92 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">estructura <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>muy <span class=\"_ _7\"></span>competitiva, <span class=\"_ _7\"></span>a <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>av\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>cl\u00e1usulas <span class=\"_ _0\"></span>establecidas <span class=\"_ _7\"></span>en </div></div><div class=\"c w41 h3e gs60\"><div class=\"t m0 x92 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">los distintos cont<span class=\"_ _1\"></span>ratos que formali<span class=\"_ _1\"></span>za con sus cli<span class=\"_ _1\"></span>entes y proveedores<span class=\"_ _1\"></span>. <span class=\"_ _17\"> </span> </div></div><div class=\"c w41 h3e gs60\"><div class=\"t m0 x38 ha y53 ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1d\"> </span> <span class=\"_ _1d\"> </span>(iii) <span class=\"_ _10\"> </span>Riesgo de tipo de inte<span class=\"_ _1\"></span>r\u00e9s de los flujos<span class=\"_ _1\"></span> de efectivo </div></div><div class=\"c w41 h3e gs60\"><div class=\"t m0 x38 ha y19e ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1d\"> </span> <span class=\"_ _1d\"> </span>El riesgo de tipo de inter<span class=\"_ _1\"></span>\u00e9s del Grupo surge de lo<span class=\"_ _1\"></span>s recursos ajenos <span class=\"_ _1\"></span>a largo plazo.<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs60\"><div class=\"t m0 x92 ha y19f ff4 fs4 fc0 sc0 ls0 ws0\">Los recursos ajenos emit<span class=\"_ _1\"></span>idos a tipos variables exponen al<span class=\"_ _1\"></span> Grupo a riesgo de tipo </div></div><div class=\"c w41 h3e gs60\"><div class=\"t m0 x92 ha y1a0 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _13\"> </span>inter\u00e9s <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>los <span class=\"_ _13\"> </span>flujos <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>efectivo, <span class=\"_ _13\"> </span>para <span class=\"_ _13\"> </span>ello <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>direcci\u00f3n <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>grupo <span class=\"_ _9\"> </span>pone <span class=\"_ _13\"> </span>en </div></div><div class=\"c w41 h3e gs60\"><div class=\"t m0 x92 ha y1a1 ff4 fs4 fc0 sc0 ls0 ws0\">funcionamiento <span class=\"_ _11\"></span>pol<span class=\"_ _1\"></span>\u00edticas <span class=\"_ _2\"></span>para <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>gesti\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _11\"></span>riesgo <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>tipo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>inter\u00e9<span class=\"_ _1\"></span>s, <span class=\"_ _11\"></span>como <span class=\"_ _2\"></span>ha </div></div><div class=\"c w41 h3e gs60\"><div class=\"t m0 x92 ha y1a2 ff4 fs4 fc0 sc0 ls0 ws0\">sido <span class=\"_ _9\"></span>la <span class=\"_ _9\"> </span>negociaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>tipos <span class=\"_ _9\"></span>de <span class=\"_ _9\"> </span>inter\u00e9s <span class=\"_ _9\"></span>fijos <span class=\"_ _9\"></span>para <span class=\"_ _8\"></span>mitigar <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>exposici\u00f3n <span class=\"_ _8\"></span>a <span class=\"_ _13\"> </span>este </div></div><div class=\"c w41 h3e gs60\"><div class=\"t m0 x92 ha y1a3 ff4 fs4 fc0 sc0 ls0 ws0\">riesgo, <span class=\"_ _13\"> </span>cuando <span class=\"_ _f\"> </span>se <span class=\"_ _f\"> </span>considera <span class=\"_ _13\"> </span>necesario <span class=\"_ _13\"> </span>y <span class=\"_ _f\"> </span>eficiente <span class=\"_ _13\"> </span>seg\u00fan <span class=\"_ _f\"> </span>los <span class=\"_ _13\"> </span>t<span class=\"_ _0\"></span>ipos <span class=\"_ _f\"> </span>de <span class=\"_ _13\"> </span>inter\u00e9s </div></div><div class=\"c w41 h3e gs60\"><div class=\"t m0 x92 ha y1a4 ff4 fs4 fc0 sc0 ls0 ws0\">existentes <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>mercado  en <span class=\"_ _5\"> </span>cada <span class=\"_ _d\"> </span>momento. <span class=\"_ _d\"> </span>En  este <span class=\"_ _5\"> </span>sentido,  parte <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la </div></div><div class=\"c w41 h3e gs60\"><div class=\"t m0 x92 ha y1a5 ff4 fs4 fc0 sc0 ls0 ws0\">financiaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>es <span class=\"_ _6\"></span>deuda <span class=\"_ _a\"></span>negociada <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>tipo <span class=\"_ _a\"></span>fijo, <span class=\"_ _a\"></span>por <span class=\"_ _6\"></span>lo <span class=\"_ _a\"></span>que <span class=\"_ _6\"></span>la <span class=\"_ _a\"></span>exposici\u00f3n </div></div><div class=\"c w41 h3e gs60\"><div class=\"t m0 x92 ha y1a6 ff4 fs4 fc0 sc0 ls0 ws0\">a variaciones de tipos<span class=\"_ _1\"></span> de inter\u00e9s<span class=\"_ _1\"></span> es limitada<span class=\"lse\">. </span> </div></div><div class=\"c w41 h3e gs60\"><div class=\"t m0 x38 ha y1a8 ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1d\"> </span> <span class=\"_ _1d\"> </span>Por <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>parte, <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>pasivos <span class=\"_ _a\"></span>financieros <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>cambios <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>resultados<span class=\"lse\">, </span></div></div><div class=\"c w41 h3e gs60\"><div class=\"t m0 x92 ha y1a9 ff4 fs4 fc0 sc0 ls0 ws0\">que <span class=\"_ _7\"></span>incluyen <span class=\"_ _7\"></span>los <span class=\"_ _2\"></span>in<span class=\"_ _1\"></span>tereses <span class=\"_ _7\"></span>totales <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>pagar <span class=\"_ _2\"></span>como<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>consecuencia <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>determinadas </div></div><div class=\"c w41 h3e gs60\"><div class=\"t m0 x92 ha y1aa ff4 fs4 fc0 sc0 ls0 ws0\">operaciones realizadas por <span class=\"_ _0\"></span>el Grupo, var\u00edan <span class=\"_ _0\"></span>en funci\u00f3n de <span class=\"_ _0\"></span>los t<span class=\"_ _0\"></span>ipos de inter\u00e9s, si </div></div><div class=\"c w41 h3e gs60\"><div class=\"t m0 x92 ha y1ab ff4 fs4 fc0 sc0 ls0 ws0\">bien <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>administradores <span class=\"_ _f\"> </span>no <span class=\"_ _e\"> </span>estiman <span class=\"_ _f\"> </span>variaciones <span class=\"_ _f\"> </span>significativas <span class=\"_ _f\"> </span>respecto <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>las </div></div><div class=\"c w41 h3e gs60\"><div class=\"t m0 x92 ha y1ac ff4 fs4 fc0 sc0 ls0 ws0\">curvas utilizadas para<span class=\"_ _1\"></span> la medici\u00f3n<span class=\"_ _1\"></span> del valor razonab<span class=\"_ _1\"></span>le al cierre del e<span class=\"_ _1\"></span>jercicio. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-539": {
   "value": "<span class=\"ls7\">b)</span> <span class=\"_ _1c\"> </span>Riesgo de cr\u00e9di<span class=\"_ _1\"></span>to  <span class=\"_ _1d\"> </span>Los <span class=\"_ _e\"> </span>principales <span class=\"_ _f\"> </span>activos <span class=\"_ _e\"> </span>financieros <span class=\"_ _f\"> </span>del <span class=\"_ _e\"> </span>Grupo <span class=\"_ _e\"> </span>son <span class=\"_ _e\"> </span>saldos <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>caja <span class=\"_ _f\"> </span>y  e<span class=\"_ _1\"></span>fectivo, deudores <span class=\"_ _2\"></span>comerciales <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>otr<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>cuentas <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>cobrar <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>otros <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>financieros, <span class=\"_ _2\"></span>que representan la exposici\u00f3n <span class=\"_ _0\"></span>m\u00e1xima del Grupo <span class=\"_ _0\"></span>al r<span class=\"_ _0\"></span>iesgo de cr\u00e9dito <span class=\"_ _0\"></span>en relaci\u00f3n <span class=\"_ _0\"></span>con los activos financi<span class=\"_ _1\"></span>eros.   <span class=\"_ _1d\"> </span>El <span class=\"_ _b\"> </span>riesgo <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>cr\u00e9dito <span class=\"_ _5\"> </span>del <span class=\"_ _b\"> </span>Grupo <span class=\"_ _b\"> </span>es <span class=\"_ _b\"> </span>atribuibl<span class=\"_ _1\"></span>e <span class=\"_ _b\"> </span>principalmente <span class=\"_ _5\"> </span>a <span class=\"_ _b\"> </span>sus <span class=\"_ _b\"> </span>deudas comerciales. <span class=\"_ _9\"> </span>Los <span class=\"_ _9\"> </span>importes <span class=\"_ _9\"> </span>se <span class=\"_ _13\"> </span>reflejan <span class=\"_ _9\"> </span>en <span class=\"_ _13\"> </span>el <span class=\"_ _9\"> </span>estado <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>situaci\u00f3n <span class=\"_ _9\"> </span>financiera <span class=\"_ _9\"> </span>de situaci\u00f3n <span class=\"_ _2\"></span>consolidado <span class=\"_ _11\"></span>netos <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>provisi<span class=\"_ _1\"></span>ones <span class=\"_ _11\"></span>para <span class=\"_ _2\"></span>insolvencias, <span class=\"_ _11\"></span>e<span class=\"_ _1\"></span>stimadas <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>la Direcci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>funci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>pol\u00edtica <span class=\"_ _6\"></span>descrita <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>notas <span class=\"_ _6\"></span>2.10 <span class=\"_ _6\"></span>y <span class=\"_ _1\"></span>2.1<span class=\"_ _1\"></span>2 <span class=\"_ _6\"></span>para activos financieros. El <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>opera <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>una <span class=\"_ _11\"></span>cartera <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>clientes <span class=\"_ _11\"></span>que <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>mayor\u00eda <span class=\"_ _8\"></span>pertenecen <span class=\"_ _11\"></span>al sector p\u00fablico <span class=\"_ _1\"></span>ferroviario, po<span class=\"_ _1\"></span>r la que<span class=\"_ _1\"></span> no se ha pue<span class=\"_ _1\"></span>sto de manifiesto<span class=\"_ _1\"></span> ning\u00fan i<span class=\"_ _1\"></span>ndicio de riesgo de<span class=\"_ _1\"></span> cr\u00e9dito <span class=\"_ _1\"></span>relevante de<span class=\"_ _1\"></span>rivado de l<span class=\"_ _1\"></span>a solv<span class=\"_ _1\"></span>encia o <span class=\"_ _1\"></span>del retraso en<span class=\"_ _1\"></span> los pago<span class=\"_ _1\"></span>s de dichos clientes.<span class=\"_ _1\"></span> No obstante, desde la direcci\u00f3n<span class=\"_ _1\"></span> financiera del Grupo este riesgo<span class=\"_ _1\"></span> se considera un aspecto <span class=\"_ _2\"></span>clave <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>gesti\u00f3n <span class=\"_ _2\"></span>diaria <span class=\"_ _2\"></span>del <span class=\"_ _11\"></span>negocio, <span class=\"_ _2\"></span>centrando <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>esfuerzos <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>una adecuada <span class=\"_ _13\"> </span>supervisi\u00f3n <span class=\"_ _9\"> </span>y <span class=\"_ _f\"> </span>control <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>evoluci\u00f3n <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>las <span class=\"_ _f\"> </span>cuentas <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>cobrar <span class=\"_ _13\"> </span>y <span class=\"_ _f\"> </span>la morosidad. <span class=\"_ _9\"> </span>Durante <span class=\"_ _9\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _13\"> </span>se <span class=\"_ _13\"> </span>ha <span class=\"_ _9\"> </span>r<span class=\"_ _0\"></span>ealizado <span class=\"_ _9\"></span>un <span class=\"_ _13\"> </span>esfuerzo <span class=\"_ _9\"> </span>importante <span class=\"_ _9\"> </span>en <span class=\"_ _13\"> </span>el<span class=\"_ _39\"> </span>seguimiento <span class=\"_ _11\"></span>y <span class=\"_ _8\"></span>la <span class=\"_ _11\"></span>recuperaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>cuentas <span class=\"_ _11\"></span>a <span class=\"_ _8\"></span>cobrar <span class=\"_ _8\"></span>vencidas, <span class=\"_ _11\"></span>as\u00ed <span class=\"_ _11\"></span>como <span class=\"_ _8\"></span>un an\u00e1lisis detallado por <span class=\"_ _0\"></span>cliente <span class=\"_ _0\"></span>del riesgo <span class=\"_ _0\"></span>de mora e <span class=\"_ _0\"></span>insolvencia, <span class=\"_ _0\"></span>mensualm<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>se realizan an\u00e1lisis de la antig\u00fcedad de la d<span class=\"_ _0\"></span>euda para cubrir los posibles riesgos de insolvencia. El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>tiene establecida <span class=\"_ _0\"></span>una pol\u00edtica <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aceptaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>clientes en base <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>evaluaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>peri\u00f3dica <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>riesgos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>liquidez <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>solvencia, <span class=\"_ _2\"></span>aspectos<div class=\"c w41 h3e gs64\"><div class=\"t m0 x92 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">que son <span class=\"_ _1\"></span>muy rel<span class=\"_ _1\"></span>evantes <span class=\"_ _1\"></span>al evalua<span class=\"_ _1\"></span>r las dis<span class=\"_ _1\"></span>tintas lic<span class=\"_ _6\"></span>itaciones a las que<span class=\"_ _6\"></span> se presenta. </div></div><div class=\"c w41 h3e gs64\"><div class=\"t m0 x81 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1d\"> </span>El Grupo \u00fanicamente trabaja con <span class=\"_ _0\"></span>entidades financi<span class=\"_ _1\"></span>eras de <span class=\"_ _0\"></span>reconocido<span class=\"_ _1\"></span> prestigio y </div></div><div class=\"c w41 h3e gs64\"><div class=\"t m0 x92 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">calificadas con ratings<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>que no p<span class=\"_ _1\"></span>resentan riesgos<span class=\"_ _1\"></span> de insolvenci<span class=\"_ _1\"></span>a.<span class=\"_ _39\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-540": {
   "value": "<div class=\"c w41 h3e gs66\"><div class=\"t m0 x81 ha y19c ff4 fs4 fc0 sc0 ls0 ws0\">c) <span class=\"_ _4\"> </span>Riesgo de liqu<span class=\"_ _1\"></span>idez </div></div><div class=\"c w41 h3e gs66\"><div class=\"t m0 x92 ha y19d ff4 fs4 fc0 sc0 ls0 ws0\">Una <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _6\"></span>prudente <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>liquide<span class=\"_ _1\"></span>z <span class=\"_ _6\"></span>implica <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>mantenimiento<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>suficiente </div></div><div class=\"c w41 h3e gs66\"><div class=\"t m0 x92 ha y19e ff4 fs4 fc0 sc0 ls0 ws0\">efectivo,  la  disponi<span class=\"_ _1\"></span>bilidad  de  financiaci<span class=\"_ _1\"></span>\u00f3n  mediante  un  impo<span class=\"_ _1\"></span>rte  suficiente  de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs66\"><div class=\"t m0 x92 ha y19f ff4 fs4 fc0 sc0 ls0 ws0\">facilidades <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>\u00e9dito <span class=\"_ _0\"></span>comprometidas y <span class=\"_ _7\"></span>tener <span class=\"_ _7\"></span>capacidad <span class=\"_ _0\"></span>para <span class=\"_ _7\"></span>liquidar <span class=\"_ _0\"></span>posiciones </div></div><div class=\"c w41 h3e gs66\"><div class=\"t m0 x92 ha y1a0 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _13\"> </span>mercado. <span class=\"_ _13\"> </span>La <span class=\"_ _f\"> </span>Direcci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>del <span class=\"_ _13\"> </span>Grupo <span class=\"_ _13\"> </span>realiza <span class=\"_ _13\"> </span>un <span class=\"_ _13\"> </span>seguimiento <span class=\"_ _13\"> </span>peri\u00f3dico <span class=\"_ _13\"> </span>de <span class=\"_ _f\"> </span>las </div></div><div class=\"c w41 h3e gs66\"><div class=\"t m0 x92 ha y1a1 ff4 fs4 fc0 sc0 ls0 ws0\">previsiones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>liquidez <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>efec<span class=\"_ _1\"></span>tivo <span class=\"_ _0\"></span>esperados </div></div><div class=\"c w41 h3e gs66\"><div class=\"t m0 x92 ha y1a2 ff4 fs4 fc0 sc0 ls0 ws0\">tanto <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>corto <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>a <span class=\"_ _1\"></span>largo <span class=\"_ _6\"></span>plazo. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>mantiene <span class=\"_ _6\"></span>suficiente <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>hacer </div></div><div class=\"c w41 h3e gs66\"><div class=\"t m0 x92 ha y1a3 ff4 fs4 fc0 sc0 ls0 ws0\">frente a sus necesi<span class=\"_ _1\"></span>dades de li<span class=\"_ _1\"></span>quidez. </div></div><div class=\"c w41 h3e gs66\"><div class=\"t m0 x92 ha y1a5 ff4 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _2\"></span>situaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>general <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>m<span class=\"_ _0\"></span>ercados<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ha <span class=\"_ _7\"></span>provocado <span class=\"_ _2\"></span>un <span class=\"_ _7\"></span>aumento <span class=\"_ _7\"></span>general <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>las </div></div><div class=\"c w41 h3e gs66\"><div class=\"t m0 x92 ha y1a6 ff4 fs4 fc0 sc0 ls0 ws0\">tensiones de <span class=\"_ _0\"></span>liquidez en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>econom\u00eda, <span class=\"_ _0\"></span>as\u00ed como <span class=\"_ _0\"></span>una contracci\u00f3n del <span class=\"_ _0\"></span>mercado de </div></div><div class=\"c w41 h3e gs66\"><div class=\"t m0 x92 ha y1a7 ff4 fs4 fc0 sc0 ls0 ws0\">cr\u00e9dito. <span class=\"_ _e\"> </span>En <span class=\"_ _e\"> </span>este <span class=\"_ _f\"> </span>sentido,  el<span class=\"_ _6\"></span>  Grupo<span class=\"_ _1\"></span>  ha<span class=\"_ _6\"></span>  continuad<span class=\"_ _1\"></span>o <span class=\"_ _e\"> </span>aumentando <span class=\"_ _e\"> </span>su <span class=\"_ _e\"> </span>capacida<span class=\"_ _1\"></span>d </div></div><div class=\"c w41 h3e gs66\"><div class=\"t m0 x92 ha y1a8 ff4 fs4 fc0 sc0 ls0 ws0\">financiera <span class=\"_ _f\"> </span>con  l<span class=\"_ _1\"></span>a <span class=\"_ _f\"> </span>f<span class=\"_ _0\"></span>ormal<span class=\"_ _1\"></span>izaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>nuevos <span class=\"_ _f\"> </span>pr\u00e9stamos <span class=\"_ _e\"> </span>bancarios <span class=\"_ _f\"> </span>y  p\u00f3l<span class=\"_ _1\"></span>izas <span class=\"_ _e\"> </span>de </div></div><div class=\"c w41 h3e gs66\"><div class=\"t m0 x92 ha y1a9 ff4 fs4 fc0 sc0 ls0 ws0\">cr\u00e9dito <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2024 <span class=\"_ _7\"></span>(nota <span class=\"_ _0\"></span>18). <span class=\"_ _7\"></span>Adicional<span class=\"_ _1\"></span>mente, <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>febrero <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2025 <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>ha </div></div><div class=\"c w41 h3e gs66\"><div class=\"t m0 x92 ha y1aa ff4 fs4 fc0 sc0 ls0 ws0\">renovado <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>prog<span class=\"_ _1\"></span>rama <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>pagar\u00e9s <span class=\"_ _2\"></span>(MARF) <span class=\"_ _11\"></span>que <span class=\"_ _7\"></span>junto <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>p\u00f3lizas <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>cr\u00e9dito </div></div><div class=\"c w41 h3e gs66\"><div class=\"t m0 x92 ha y1ab ff4 fs4 fc0 sc0 ls0 ws0\">disponibles<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>tesorer\u00eda <span class=\"_ _7\"></span>existente <span class=\"_ _7\"></span>al <span class=\"_ _0\"></span>cierre <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>2024 <span class=\"_ _0\"></span>proporcionan <span class=\"_ _0\"></span>una </div></div><div class=\"c w41 h3e gs66\"><div class=\"t m0 x92 ha y1ac ff4 fs4 fc0 sc0 ls0 ws0\">capacidad financiera<span class=\"_ _1\"></span> del Grupo de 278<span class=\"_ _1\"></span> millon<span class=\"_ _1\"></span>es de euros<span class=\"lsf\">. </span> </div></div><div class=\"c w41 h3e gs66\"><div class=\"t m0 x38 ha y1ae ff4 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _2\"></span>tabla <span class=\"_ _7\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>muestra <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>continuaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>presenta<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>an\u00e1lisis <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _7\"></span>pasivos <span class=\"_ _7\"></span>f<span class=\"_ _0\"></span>inancieros<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>del </div></div><div class=\"c w41 h3e gs66\"><div class=\"t m0 x38 ha y1af ff4 fs4 fc0 sc0 ls0 ws0\">Grupo <span class=\"_ _8\"></span>agrupados <span class=\"_ _8\"></span>por <span class=\"_ _9\"> </span>vencimientos <span class=\"_ _8\"></span>de <span class=\"_ _9\"></span>acuerdo<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>los <span class=\"_ _8\"></span>plazos <span class=\"_ _9\"></span>pendientes <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _9\"> </span>fecha <span class=\"_ _9\"></span>del </div></div><div class=\"c w41 h3e gs66\"><div class=\"t m0 x38 ha y1b0 ff4 fs4 fc0 sc0 ls0 ws0\">estado de situaci\u00f3n<span class=\"_ _1\"></span> financi<span class=\"_ _1\"></span>era hasta la fecha<span class=\"_ _1\"></span> de vencimiento es<span class=\"_ _1\"></span>tipulada en el contrato:<span class=\"_ _1\"></span>  </div></div><table class=\"s w202 he5\" id=\"_1c5082a5-b79a-4da4-bf38-d4ea774c73ec\"><tr><td></td><td></td><td></td><td></td><td class=\"c x248 yb63 w66 h62\"><div class=\"t m0 xf hf ydf ff3 fs6 fc0 sc0 ls0 ws0\">Miles de euros  </div></td></tr><tr><td></td><td class=\"t m0 x249 hf yb64 ff3 fs6 fc0 sc0 ls0 ws0\">Menos de </td><td class=\"t m0 x24a hf yb64 ff3 fs6 fc0 sc0 ls0 ws0\">Entre 1 y </td><td class=\"t m0 x24b hf yb64 ff3 fs6 fc0 sc0 ls0 ws0\">Entre 2 y  </td><td class=\"t m0 x24c hf yb64 ff3 fs6 fc0 sc0 ls0 ws0\">M\u00e1s de  </td></tr><tr><td class=\"t m0 x24d hf yb65 ff3 fs6 fc0 sc0 ls0 ws0\">Al 31 de dicie<span class=\"_ _1\"></span>mbre de 2024<span class=\"_ _1\"></span> </td><td class=\"t m0 x24e hf yb65 ff3 fs6 fc0 sc0 ls0 ws0\"> 1 a\u00f1o </td><td class=\"t m0 x24f hf yb65 ff3 fs6 fc0 sc0 ls0 ws0\"> 2 a\u00f1os </td><td class=\"t m0 x250 hf yb65 ff3 fs6 fc0 sc0 ls0 ws0\">5 a\u00f1os  </td><td class=\"t m0 x251 hf yb65 ff3 fs6 fc0 sc0 ls0 ws0\">5 a\u00f1os </td></tr><tr><td class=\"c x252 yb66 w61 h13\"><div class=\"t m0 x2 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">Obligaciones <span class=\"_ _1\"></span>y otros valores ne<span class=\"_ _1\"></span>gociables (n<span class=\"_ _1\"></span>ota 18 d) </div></td><td class=\"c x253 yb66 w63 h13\"><div class=\"t m0 x68 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">84 376 </div></td><td class=\"c x254 yb66 w31 h13\"><div class=\"t m0 x32 hf y26 ff4 fs6 fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x255 yb66 w65 h13\"><div class=\"t m0 x66 hf y26 ff4 fs6 fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x248 yb66 w66 h13\"><div class=\"t m0 x32 hf y26 ff4 fs6 fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x252 yb67 w61 h10\"><div class=\"t m0 x2 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">Deudas con entida<span class=\"_ _1\"></span>des de cr\u00e9d<span class=\"_ _1\"></span>ito (nota 18 a)  </div></td><td class=\"c x253 yb67 w63 h10\"><div class=\"t m0 x68 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">54 995 </div></td><td class=\"c x254 yb67 w31 h10\"><div class=\"t m0 x58 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">117 833 </div></td><td class=\"c x255 yb67 w65 h10\"><div class=\"t m0 x56 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">202 515 </div></td><td class=\"c x248 yb67 w66 h10\"><div class=\"t m0 x4a he y26 ff4 fs6 fc0 sc0 ls0 ws0\">30 097 </div></td></tr><tr><td class=\"c x252 yb68 w61 hd\"><div class=\"t m0 x2 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">Proveedores y<span class=\"_ _1\"></span> otras cuentas a pa<span class=\"_ _6\"></span>gar (nota 17) (*) </div></td><td class=\"c x253 yb68 w63 hd\"><div class=\"t m0 x58 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">269 029 </div></td><td class=\"c x254 yb68 w31 hd\"><div class=\"t m0 x32 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x255 yb68 w65 hd\"><div class=\"t m0 x66 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x248 yb68 w66 hd\"><div class=\"t m0 x32 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 yb69 w61 h10\"><div class=\"t m0 x2 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">Deudas por arr<span class=\"_ _1\"></span>endamiento<span class=\"_ _1\"></span>s (nota 18 b) </div></td><td class=\"c x253 yb69 w63 h10\"><div class=\"t m0 x7b he y26 ff4 fs6 fc0 sc0 ls0 ws0\">2 102 </div></td><td class=\"c x254 yb69 w31 h10\"><div class=\"t m0 x7b he y26 ff4 fs6 fc0 sc0 ls0 ws0\">1 496 </div></td><td class=\"c x255 yb69 w65 h10\"><div class=\"t m0 x10 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">3 702 </div></td><td class=\"c x248 yb69 w66 h10\"><div class=\"t m0 x52 he y26 ff4 fs6 fc0 sc0 ls1 ws0\">41<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 yb6a w61 h12\"><div class=\"t m0 x2 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">Deudas por anti<span class=\"_ _1\"></span>cipos reembolsabl<span class=\"_ _1\"></span>es (nota 18 <span class=\"_ _1\"></span>c) </div></td><td class=\"c x253 yb6a w63 h12\"><div class=\"t m0 x7b he y26 ff4 fs6 fc0 sc0 ls0 ws0\">2 872 </div></td><td class=\"c x254 yb6a w31 h12\"><div class=\"t m0 x7b he y26 ff4 fs6 fc0 sc0 ls0 ws0\">2 030 </div></td><td class=\"c x255 yb6a w65 h12\"><div class=\"t m0 x10 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">5 503 </div></td><td class=\"c x248 yb6a w66 h12\"><div class=\"t m0 x7b he y26 ff4 fs6 fc0 sc0 ls0 ws0\">3 217 </div></td></tr><tr><td></td><td class=\"c x253 yb6b w63 h10\"><div class=\"t m0 x58 hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">413 374 </div></td><td class=\"c x254 yb6b w31 h10\"><div class=\"t m0 x58 hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">121 359 </div></td><td class=\"c x255 yb6b w65 h10\"><div class=\"t m0 x56 hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">211 720 </div></td><td class=\"c x248 yb6b w66 h10\"><div class=\"t m0 x4a hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">33 355 </div></td></tr><tr><td class=\"c x252 yb6c w61 hd\"><div class=\"t m0 x2 hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">Al 31 de dicie<span class=\"_ _1\"></span>mbre de 2023<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x252 yb6d w61 h10\"><div class=\"t m0 x2 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">Deudas con entida<span class=\"_ _1\"></span>des de cr\u00e9d<span class=\"_ _1\"></span>ito (nota 18 a)  </div></td><td class=\"c x253 yb6d w63 h10\"><div class=\"t m0 x58 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">101 010 </div></td><td class=\"c x254 yb6d w31 h10\"><div class=\"t m0 x68 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">58 910 </div></td><td class=\"c x255 yb6d w65 h10\"><div class=\"t m0 x56 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">211 224 </div></td><td class=\"c x248 yb6d w66 h10\"><div class=\"t m0 x4a he y26 ff4 fs6 fc0 sc0 ls0 ws0\">22 072 </div></td></tr><tr><td class=\"c x252 yb6e w61 h10\"><div class=\"t m0 x2 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">Proveedores y<span class=\"_ _1\"></span> otras cuentas a pa<span class=\"_ _1\"></span>gar (nota 17)<span class=\"_ _1\"></span> (*) </div></td><td class=\"c x253 yb6e w63 h10\"><div class=\"t m0 x58 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">273 716 </div></td><td class=\"c x254 yb6e w31 h10\"><div class=\"t m0 x32 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x255 yb6e w65 h10\"><div class=\"t m0 x66 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x248 yb6e w66 h10\"><div class=\"t m0 x32 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x252 yb6f w61 hd\"><div class=\"t m0 x2 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">Deudas por arr<span class=\"_ _1\"></span>endamiento<span class=\"_ _1\"></span>s (nota 18 b) </div></td><td class=\"c x253 yb6f w63 hd\"><div class=\"t m0 x7b he y26 ff4 fs6 fc0 sc0 ls0 ws0\">1 945 </div></td><td class=\"c x254 yb6f w31 hd\"><div class=\"t m0 x39 he y26 ff4 fs6 fc0 sc0 ls1 ws0\">582<span class=\"ls0\"> </span></div></td><td class=\"c x255 yb6f w65 hd\"><div class=\"t m0 x51 he y26 ff4 fs6 fc0 sc0 ls1 ws0\">592<span class=\"ls0\"> </span></div></td><td class=\"c x248 yb6f w66 hd\"><div class=\"t m0 x52 he y26 ff4 fs6 fc0 sc0 ls1 ws0\">36<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 yb70 w61 h10\"><div class=\"t m0 x2 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">Deudas por anti<span class=\"_ _1\"></span>cipos reembol<span class=\"_ _1\"></span>sables (nota<span class=\"_ _1\"></span> 18 c) </div></td><td class=\"c x253 yb70 w63 h10\"><div class=\"t m0 x7b he y26 ff4 fs6 fc0 sc0 ls0 ws0\">2 514 </div></td><td class=\"c x254 yb70 w31 h10\"><div class=\"t m0 x7b he y26 ff4 fs6 fc0 sc0 ls0 ws0\">2 878 </div></td><td class=\"c x255 yb70 w65 h10\"><div class=\"t m0 x10 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">5 812 </div></td><td class=\"c x248 yb70 w66 h10\"><div class=\"t m0 x7b he y26 ff4 fs6 fc0 sc0 ls0 ws0\">4 968 </div></td></tr><tr><td></td><td class=\"c x253 yb71 w63 hd\"><div class=\"t m0 x58 hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">379 185 </div></td><td class=\"c x254 yb71 w31 hd\"><div class=\"t m0 x68 hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">62 370 </div></td><td class=\"c x255 yb71 w65 hd\"><div class=\"t m0 x56 hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">217 628 </div></td><td class=\"c x248 yb71 w66 hd\"><div class=\"t m0 x4a hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">27 076 </div></td></tr></table>(*) <span class=\"_ _6\"></span>Las <span class=\"_ _6\"></span>cifras <span class=\"_ _1\"></span>en <span class=\"_ _6\"></span>este <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>ap\u00edtulo <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>ontienen<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _1\"></span>saldo <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>cuenta <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>pagar <span class=\"_ _6\"></span>mostrado <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _1\"></span>nota <span class=\"_ _6\"></span>17 <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>excepci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _6\"></span>anticipos <span class=\"_ _6\"></span>recibidos",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-553": {
   "value": "<div class=\"c w41 h3e gs6b\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">3.2 <span class=\"_ _12\"> </span>Gesti\u00f3n del riesgo<span class=\"_ _1\"></span> de capital </div></div><div class=\"c w41 h3e gs6b\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">Hasta la <span class=\"_ _0\"></span>fecha el <span class=\"_ _0\"></span>objetivo del <span class=\"_ _0\"></span>Grupo en r<span class=\"_ _0\"></span>elaci\u00f3n con el <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>es asegurar que <span class=\"_ _0\"></span>se mantenga </div></div><div class=\"c w41 h3e gs6b\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">la capacidad para continuar como<span class=\"_ _1\"></span> un <span class=\"_ _0\"></span>negoci<span class=\"_ _1\"></span>o en marcha y conseguir la mayor rentabilidad y </div></div><div class=\"c w41 h3e gs6b\"><div class=\"t m0 x38 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">eficiencia del mis<span class=\"_ _1\"></span>mo.  </div></div><div class=\"c w41 h3e gs6b\"><div class=\"t m0 x38 ha y53 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _e\"> </span>Grupo  ha <span class=\"_ _f\"> </span>definido <span class=\"_ _e\"> </span>la  de<span class=\"_ _1\"></span>uda <span class=\"_ _e\"> </span>financiera  ne<span class=\"_ _6\"></span>ta  como <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>agregaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>las  de<span class=\"_ _1\"></span>udas <span class=\"_ _e\"> </span>con </div></div><div class=\"c w41 h3e gs6b\"><div class=\"t m0 x38 ha y19d ff4 fs4 fc0 sc0 ls0 ws0\">entidades <span class=\"_ _0\"></span>de cr<span class=\"_ _0\"></span>\u00e9dito y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>acreedores <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>arrend<span class=\"_ _1\"></span>amiento <span class=\"_ _0\"></span>menos el <span class=\"_ _7\"></span>efec<span class=\"_ _1\"></span>tivo <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>equivalentes <span class=\"_ _0\"></span>a </div></div><div class=\"c w41 h3e gs6b\"><div class=\"t m0 x38 ha y19e ff4 fs4 fc0 sc0 ls0 ws0\">efectivo. </div></div><div class=\"gs6c\"><table class=\"s w203 he6\" id=\"_25b1c60d-a230-4d3e-86cf-45278f15f43d\"><tr><td></td><td></td><td class=\"c x256 yb72 w6a h5a\"><div class=\"t m0 x8d hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x256 yb73 w6b h5b\"><div class=\"t m0 x7b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"c x257 yb73 w6c h5b\"><div class=\"t m0 x98 hc ye5 ff3 fs5 fc0 sc0 ls10 ws0\">  <span class=\"ls0\">31.12.23 </span></div></td></tr><tr><td class=\"c x225 yb74 w68 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Obligaciones y otros valores negociables (nota 18) </div></td><td class=\"c x256 yb74 w6b h5b\"><div class=\"t m0 x53 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">84 376 </div></td><td class=\"c x257 yb74 w6c h5b\"><div class=\"t m0 x54 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x225 yb75 w68 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Deudas con entidades de cr\u00e9dito (nota 18) </div></td><td class=\"c x256 yb75 w6b h5b\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">405 440 </div></td><td class=\"c x257 yb75 w6c h5b\"><div class=\"t m0 x51 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">393 216 </div></td></tr><tr><td class=\"c x225 yb76 w68 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Deudas por arrendamientos (nota 18) </div></td><td class=\"c x256 yb76 w6b h5b\"><div class=\"t m0 x9d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">7 341 </div></td><td class=\"c x257 yb76 w6c h5b\"><div class=\"t m0 x66 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">3 155 </div></td></tr><tr><td class=\"c x225 yb77 w68 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Efectivo y equivalentes al efectivo (nota 13) </div></td><td class=\"c x256 yb77 w6b h5a\"><div class=\"t m0 x68 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(  93 292) </div></td><td class=\"c x257 yb77 w6c h5a\"><div class=\"t m0 x56 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(    155 760) </div></td></tr><tr><td class=\"c x225 yb78 w68 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Total Deuda financiera Neta </div></td><td class=\"c x256 yb78 w6b h5b\"><div class=\"t m0 x2b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">403 865 </div></td><td class=\"c x257 yb78 w6c h5b\"><div class=\"t m0 x51 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">240 611 </div></td></tr></table></div><div class=\"c w41 h3e gs6b\"><div class=\"t m0 x38 ha ya8 ff4 fs4 fc0 sc0 lsd ws0\">El <span class=\"_ _2\"></span><span class=\"ls0\">Grupo <span class=\"_ _11\"></span>hace <span class=\"_ _2\"></span>segui<span class=\"_ _1\"></span>miento <span class=\"_ _2\"></span>peri\u00f3dico <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Deuda <span class=\"_ _2\"></span>financiera <span class=\"_ _2\"></span>Neta <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>incidenci<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>el </span></div></div><div class=\"c w41 h3e gs6b\"><div class=\"t m0 x38 ha y456 ff4 fs4 fc0 sc0 ls0 ws0\">capital <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>otal <span class=\"_ _2\"></span>calculado <span class=\"_ _11\"></span>como <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>patrimoni<span class=\"_ _1\"></span>o <span class=\"_ _11\"></span>neto <span class=\"_ _2\"></span>atribuible <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>propieta<span class=\"_ _1\"></span>rios <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>Sociedad<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs6b\"><div class=\"t m0 x38 ha y457 ff4 fs4 fc0 sc0 ls0 ws0\">dominante, <span class=\"_ _8\"></span>tal <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>muestra <span class=\"_ _9\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>estado <span class=\"_ _11\"></span>de <span class=\"_ _9\"> </span>situaci\u00f3n <span class=\"_ _8\"></span>financiera <span class=\"_ _11\"></span>consolida<span class=\"_ _0\"></span>do <span class=\"_ _8\"></span>m\u00e1s <span class=\"_ _9\"></span>la </div></div><div class=\"c w41 h3e gs6b\"><div class=\"t m0 x38 ha y458 ff4 fs4 fc0 sc0 ls0 ws0\">deuda neta financiera<span class=\"_ _1\"></span>: </div></div><div class=\"gs6d\"><table class=\"s w204 he7\" id=\"_3667e9bb-9b49-4cf3-b134-42f8adaab7ed\"><tr><td></td><td></td><td class=\"c x256 yb79 w6a h5b\"><div class=\"t m0 x8d hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x256 yb7a w6b h5a\"><div class=\"t m0 x7b hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"c x257 yb7a w6c h5a\"><div class=\"t m0 x14 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </div></td></tr><tr><td class=\"c x225 yb7b w68 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Total Deuda Financiera Neta </div></td><td class=\"c x256 yb7b w6b h5b\"><div class=\"t m0 x2b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">403 865 </div></td><td class=\"c x257 yb7b w6c h5b\"><div class=\"t m0 x51 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">240 611 </div></td></tr><tr><td class=\"c x225 yb7c w68 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Patrimonio neto atribuible a los propietarios de la dominante </div></td><td class=\"c x256 yb7c w6b h5a\"><div class=\"t m0 x2b hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">17<span class=\"ls0\">0 607</span><span class=\"ls0\"> </span></div></td><td class=\"c x257 yb7c w6c h5a\"><div class=\"t m0 x51 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">277 995 </div></td></tr><tr><td class=\"c x225 yb7d w68 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Capital total </div></td><td class=\"c x256 yb7d w6b h5b\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">574 472 </div></td><td class=\"c x257 yb7d w6c h5b\"><div class=\"t m0 x51 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">518 606 </div></td></tr><tr><td class=\"c x225 yb7e w68 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Endeudamiento </div></td><td class=\"c x256 yb7e w6b h5b\"><div class=\"t m0 x9e hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">70<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x257 yb7e w6c h5b\"><div class=\"t m0 x33 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">46%<span class=\"ls0\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-554": {
   "value": "3.3     Estimaci\u00f3n del<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>valor razonable El <span class=\"_ _11\"></span>impor<span class=\"_ _1\"></span>te <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>libros <span class=\"_ _2\"></span>menos <span class=\"_ _11\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>provisi\u00f3n <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>det<span class=\"_ _1\"></span>erioro <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>cuentas<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>a <span class=\"_ _2\"></span>cobrar <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>a pagar  corrientes<span class=\"_ _1\"></span>  se  aproxima  a  su<span class=\"_ _1\"></span>  valor  razonabl<span class=\"_ _1\"></span>e.  El  valor  razonab<span class=\"_ _1\"></span>le  de  los  pasivos<span class=\"_ _6\"></span> financieros a <span class=\"_ _7\"></span>efec<span class=\"_ _1\"></span>tos <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>presentaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>informaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>financiera se <span class=\"_ _0\"></span>estima <span class=\"_ _0\"></span>descontando<span class=\"_ _1\"></span> los <span class=\"_ _2\"></span>flujos <span class=\"_ _11\"></span>con<span class=\"_ _1\"></span>tractuales<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>futuros<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>efec<span class=\"_ _1\"></span>tivo <span class=\"_ _2\"></span>al <span class=\"_ _11\"></span>tip<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>in<span class=\"_ _1\"></span>ter\u00e9s <span class=\"_ _2\"></span>corriente <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>mercado <span class=\"_ _11\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>que puede disponer el<span class=\"_ _1\"></span> Grupo para<span class=\"_ _1\"></span> instrumentos fina<span class=\"_ _1\"></span>ncieros simil<span class=\"_ _1\"></span>ares. Las <span class=\"_ _6\"></span>valoraciones <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>y <span class=\"_ _1\"></span>pasivos <span class=\"_ _a\"></span>registrados <span class=\"_ _6\"></span>por su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>se <span class=\"_ _1\"></span>desglosan <span class=\"_ _6\"></span>por niveles seg\u00fan la <span class=\"_ _1\"></span>jerarqu\u00eda siguiente de<span class=\"_ _1\"></span>terminada po<span class=\"_ _1\"></span>r la NIIF 7:  - <span class=\"_ _25\"> </span>Precios <span class=\"_ _13\"> </span>de <span class=\"_ _9\"> </span>cotizaci\u00f3n <span class=\"_ _13\"> </span>(no <span class=\"_ _13\"> </span>ajustados) <span class=\"_ _13\"> </span>en <span class=\"_ _9\"> </span>mercados <span class=\"_ _13\"> </span>activos <span class=\"_ _13\"> </span>para <span class=\"_ _9\"> </span>activos <span class=\"_ _13\"> </span>y <span class=\"_ _13\"> </span>pasivos id\u00e9nticos (nivel 1<span class=\"_ _1\"></span>). - <span class=\"_ _25\"> </span>Datos <span class=\"_ _b\"> </span>distintos <span class=\"_ _17\"> </span>al <span class=\"_ _b\"> </span>precio <span class=\"_ _b\"> </span>de <span class=\"_ _17\"> </span>cotizaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>inclui<span class=\"_ _1\"></span>dos <span class=\"_ _b\"> </span>dentro <span class=\"_ _17\"> </span>del <span class=\"_ _b\"> </span>nivel <span class=\"_ _b\"> </span>1 <span class=\"_ _17\"> </span>que <span class=\"_ _b\"> </span>sean observables <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>activo <span class=\"_ _6\"></span>o el pa<span class=\"_ _1\"></span>sivo, <span class=\"_ _1\"></span>tanto <span class=\"_ _1\"></span>direct<span class=\"_ _1\"></span>amente <span class=\"_ _1\"></span>(esto <span class=\"_ _1\"></span>es, <span class=\"_ _1\"></span>los p<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>ecios), <span class=\"_ _1\"></span>como<span class=\"_ _1\"></span> indirectamente <span class=\"_ _1\"></span>(esto es, derivad<span class=\"_ _1\"></span>os de los preci<span class=\"_ _1\"></span>os) (nivel 2). - <span class=\"_ _25\"> </span>Datos <span class=\"_ _9\"> </span>para <span class=\"_ _13\"> </span>el <span class=\"_ _9\"> </span>activo <span class=\"_ _9\"> </span>o <span class=\"_ _13\"> </span>el <span class=\"_ _13\"> </span>pasivo <span class=\"_ _13\"> </span>que <span class=\"_ _9\"> </span>no <span class=\"_ _13\"> </span>est\u00e1n <span class=\"_ _9\"></span>basados <span class=\"_ _9\"> </span>en <span class=\"_ _13\"> </span>datos <span class=\"_ _9\"></span>observables <span class=\"_ _9\"> </span>de mercado (esto<span class=\"_ _1\"></span> es, datos no observabl<span class=\"_ _1\"></span>es) (nivel<span class=\"_ _1\"></span> 3). A <span class=\"_ _1\"></span>efecto <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>desglose <span class=\"_ _1\"></span>por <span class=\"_ _6\"></span>niveles, <span class=\"_ _1\"></span>consideramos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>la val<span class=\"_ _1\"></span>oraci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>los derivad<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>(permutas<span class=\"_ _6\"></span> de <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>in<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>er\u00e9s) <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>clasifica <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>nivel <span class=\"_ _2\"></span>2. <span class=\"_ _2\"></span>Adicionalmente, <span class=\"_ _2\"></span>identificam<span class=\"_ _1\"></span>os <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>nivel <span class=\"_ _2\"></span>2 <span class=\"_ _2\"></span>el valor razonable del<span class=\"_ _1\"></span> pasivo financiero<span class=\"_ _1\"></span> mencionado<span class=\"_ _1\"></span> en la nota 18.c.2).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-541": {
   "value": "<div class=\"c w41 h3e gs6f\"><div class=\"t m0 x38 ha y19e ff4 fs4 fc0 sc0 ls0 ws0\">Las <span class=\"_ _6\"></span>valoraciones <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>y <span class=\"_ _1\"></span>pasivos <span class=\"_ _a\"></span>registrados <span class=\"_ _6\"></span>por su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>se <span class=\"_ _1\"></span>desglosan <span class=\"_ _6\"></span>por </div></div><div class=\"c w41 h3e gs6f\"><div class=\"t m0 x38 ha y19f ff4 fs4 fc0 sc0 ls0 ws0\">niveles seg\u00fan la <span class=\"_ _1\"></span>jerarqu\u00eda siguiente de<span class=\"_ _1\"></span>terminada po<span class=\"_ _1\"></span>r la NIIF 7:  </div></div><div class=\"c w41 h3e gs6f\"><div class=\"t m0 x73 ha y1a1 ff4 fs4 fc0 sc0 ls0 ws0\">- <span class=\"_ _25\"> </span>Precios <span class=\"_ _13\"> </span>de <span class=\"_ _9\"> </span>cotizaci\u00f3n <span class=\"_ _13\"> </span>(no <span class=\"_ _13\"> </span>ajustados) <span class=\"_ _13\"> </span>en <span class=\"_ _9\"> </span>mercados <span class=\"_ _13\"> </span>activos <span class=\"_ _13\"> </span>para <span class=\"_ _9\"> </span>activos <span class=\"_ _13\"> </span>y <span class=\"_ _13\"> </span>pasivos </div></div><div class=\"c w41 h3e gs6f\"><div class=\"t m0 x74 ha y1a2 ff4 fs4 fc0 sc0 ls0 ws0\">id\u00e9nticos (nivel 1<span class=\"_ _1\"></span>). </div></div><div class=\"c w41 h3e gs6f\"><div class=\"t m0 x73 ha y1a3 ff4 fs4 fc0 sc0 ls0 ws0\">- <span class=\"_ _25\"> </span>Datos <span class=\"_ _b\"> </span>distintos <span class=\"_ _17\"> </span>al <span class=\"_ _b\"> </span>precio <span class=\"_ _b\"> </span>de <span class=\"_ _17\"> </span>cotizaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>inclui<span class=\"_ _1\"></span>dos <span class=\"_ _b\"> </span>dentro <span class=\"_ _17\"> </span>del <span class=\"_ _b\"> </span>nivel <span class=\"_ _b\"> </span>1 <span class=\"_ _17\"> </span>que <span class=\"_ _b\"> </span>sean </div></div><div class=\"c w41 h3e gs6f\"><div class=\"t m0 x74 ha y1a4 ff4 fs4 fc0 sc0 ls0 ws0\">observables <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>activo <span class=\"_ _6\"></span>o el pa<span class=\"_ _1\"></span>sivo, <span class=\"_ _1\"></span>tanto <span class=\"_ _1\"></span>direct<span class=\"_ _1\"></span>amente <span class=\"_ _1\"></span>(esto <span class=\"_ _1\"></span>es, <span class=\"_ _1\"></span>los p<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>ecios), <span class=\"_ _1\"></span>como<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs6f\"><div class=\"t m0 x74 ha y1a5 ff4 fs4 fc0 sc0 ls0 ws0\">indirectamente <span class=\"_ _1\"></span>(esto es, derivad<span class=\"_ _1\"></span>os de los preci<span class=\"_ _1\"></span>os) (nivel 2). </div></div><div class=\"c w41 h3e gs6f\"><div class=\"t m0 x73 ha y1a6 ff4 fs4 fc0 sc0 ls0 ws0\">- <span class=\"_ _25\"> </span>Datos <span class=\"_ _9\"> </span>para <span class=\"_ _13\"> </span>el <span class=\"_ _9\"> </span>activo <span class=\"_ _9\"> </span>o <span class=\"_ _13\"> </span>el <span class=\"_ _13\"> </span>pasivo <span class=\"_ _13\"> </span>que <span class=\"_ _9\"> </span>no <span class=\"_ _13\"> </span>est\u00e1n <span class=\"_ _9\"></span>basados <span class=\"_ _9\"> </span>en <span class=\"_ _13\"> </span>datos <span class=\"_ _9\"></span>observables <span class=\"_ _9\"> </span>de </div></div><div class=\"c w41 h3e gs6f\"><div class=\"t m0 x74 ha y1a7 ff4 fs4 fc0 sc0 ls0 ws0\">mercado (esto<span class=\"_ _1\"></span> es, datos no observabl<span class=\"_ _1\"></span>es) (nivel<span class=\"_ _1\"></span> 3). </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "<div class=\"c w41 h3e gs71\"><div class=\"t m0 x38 h9 y342 ff3 fs4 fc0 sc0 ls0 ws0\">4.      Estimac<span class=\"_ _1\"></span>iones y juicios<span class=\"_ _1\"></span> contables impo<span class=\"_ _1\"></span>rtantes<span class=\"ff4\"> </span></div></div><div class=\"c w41 h3e gs71\"><div class=\"t m0 x38 ha y344 ff4 fs4 fc0 sc0 ls0 ws0\">Las esti<span class=\"_ _1\"></span>maciones y<span class=\"_ _6\"></span> juicios se <span class=\"_ _1\"></span>eval\u00faan<span class=\"_ _1\"></span> continu<span class=\"_ _1\"></span>amente <span class=\"_ _1\"></span>y se<span class=\"_ _1\"></span> basan<span class=\"_ _1\"></span> en la<span class=\"_ _1\"></span> exp<span class=\"_ _1\"></span>eriencia hi<span class=\"_ _1\"></span>st\u00f3rica <span class=\"_ _1\"></span>y </div></div><div class=\"c w41 h3e gs71\"><div class=\"t m0 x38 ha y345 ff4 fs4 fc0 sc0 ls0 ws0\">otros <span class=\"_ _8\"></span>factores, <span class=\"_ _8\"></span>incluidas <span class=\"_ _11\"></span>las <span class=\"_ _9\"></span>expectativas <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>sucesos <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>uturos <span class=\"_ _11\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _9\"></span>creen <span class=\"_ _11\"></span>razonables <span class=\"_ _8\"></span>en </div></div><div class=\"c w41 h3e gs71\"><div class=\"t m0 x38 ha y346 ff4 fs4 fc0 sc0 ls0 ws0\">circunstancias nor<span class=\"_ _1\"></span>males. </div></div><div class=\"c w41 h3e gs71\"><div class=\"t m0 x38 ha y348 ff4 fs4 fc0 sc0 ls0 ws0\">4.1 <span class=\"_ _12\"> </span>Estimaciones e hi<span class=\"_ _1\"></span>p\u00f3tesis signifi<span class=\"_ _1\"></span>cativas </div></div><div class=\"c w41 h3e gs71\"><div class=\"t m0 x38 ha y34a ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>hace <span class=\"_ _6\"></span>estimaciones <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>hip\u00f3tesis<span class=\"_ _1\"></span> en <span class=\"_ _6\"></span>relaci\u00f3n <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>futuro. Las<span class=\"_ _1\"></span> es<span class=\"_ _1\"></span>timaciones <span class=\"_ _1\"></span>contables<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs71\"><div class=\"t m0 x38 ha y260 ff4 fs4 fc0 sc0 ls0 ws0\">resultantes, <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>definici\u00f3n, <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>coincidir\u00e1n <span class=\"_ _7\"></span>exactamente <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _2\"></span>correspondi<span class=\"_ _1\"></span>entes <span class=\"_ _7\"></span>resultados </div></div><div class=\"c w41 h3e gs71\"><div class=\"t m0 x38 ha y34b ff4 fs4 fc0 sc0 ls0 ws0\">reales. <span class=\"_ _6\"></span>A <span class=\"_ _6\"></span>continuaci\u00f3n, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>explican <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>estimaciones <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>juicios <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _6\"></span>significativos <span class=\"_ _6\"></span>realizados <span class=\"_ _6\"></span>po<span class=\"_ _1\"></span>r </div></div><div class=\"c w41 h3e gs71\"><div class=\"t m0 x38 ha y34c ff4 fs4 fc0 sc0 ls0 ws0\">la Direcci\u00f3n del <span class=\"_ _1\"></span>Grupo. </div></div><div class=\"c w41 h3e gs71\"><div class=\"t m0 x38 ha y34e ff4 fs4 fc0 sc0 ls7 ws0\">a)<span class=\"ls0\"> <span class=\"_ _10\"> </span>P\u00e9rdida estimada por deterioro<span class=\"_ _1\"></span> del fondo de com<span class=\"_ _1\"></span>ercio </span></div></div><div class=\"c w41 h3e gs71\"><div class=\"t m0 x38 ha y34f ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _9\"> </span>Grupo <span class=\"_ _13\"> </span>comprueba <span class=\"_ _9\"> </span>anualmente <span class=\"_ _9\"> </span>si <span class=\"_ _13\"> </span>el <span class=\"_ _13\"> </span>fondo <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>comercio <span class=\"_ _9\"> </span>ha <span class=\"_ _13\"> </span>sufrido <span class=\"_ _9\"> </span>alguna <span class=\"_ _9\"> </span>p\u00e9rdida <span class=\"_ _13\"> </span>por </div></div><div class=\"c w41 h3e gs71\"><div class=\"t m0 x38 ha y322 ff4 fs4 fc0 sc0 ls0 ws0\">deterioro <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>valor, <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>acuerdo <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>pol\u00edtica <span class=\"_ _d\"> </span>contable <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>nota <span class=\"_ _d\"> </span>2.8. <span class=\"_ _d\"> </span>Los <span class=\"_ _d\"> </span>importes </div></div><div class=\"c w41 h3e gs71\"><div class=\"t m0 x38 ha y323 ff4 fs4 fc0 sc0 ls0 ws0\">recuperables de las unid<span class=\"_ _1\"></span>ades generadoras de efe<span class=\"_ _1\"></span>ctivo (UGE) se han determina<span class=\"_ _1\"></span>do en base <span class=\"_ _0\"></span><span class=\"ls9\">a </span></div></div><div class=\"c w41 h3e gs71\"><div class=\"t m0 x38 ha y350 ff4 fs4 fc0 sc0 ls0 ws0\">c\u00e1lculos del valor en uso. Estos c\u00e1lcul<span class=\"_ _1\"></span>os requieren el uso de estimaciones<span class=\"_ _1\"></span>. Sobre la base de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs71\"><div class=\"t m0 x38 ha y325 ff4 fs4 fc0 sc0 ls0 ws0\">los <span class=\"_ _2\"></span>c\u00e1lculos <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>uso, <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>acuerdo <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>supuestos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>hip\u00f3tesis <span class=\"_ _7\"></span>descritas <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la </div></div><div class=\"c w41 h3e gs71\"><div class=\"t m0 x38 ha y351 ff4 fs4 fc0 sc0 ls0 ws0\">nota 8 <span class=\"_ _0\"></span>para los a\u00f1os 2024 y <span class=\"_ _0\"></span>2023, el importe recuperable de las UGEs <span class=\"_ _0\"></span>a las que <span class=\"_ _0\"></span>el fondo de </div></div><div class=\"c w41 h3e gs71\"><div class=\"t m0 x38 ha y327 ff4 fs4 fc0 sc0 ls0 ws0\">comercio <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>asignado <span class=\"_ _2\"></span>ha <span class=\"_ _11\"></span>sido <span class=\"_ _2\"></span>superior <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>su <span class=\"_ _11\"></span>valor <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>libros <span class=\"_ _2\"></span>incluso <span class=\"_ _11\"></span>d<span class=\"_ _1\"></span>espu\u00e9s <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>reali<span class=\"_ _1\"></span>zar </div></div><div class=\"c w41 h3e gs71\"><div class=\"t m0 x38 ha y328 ff4 fs4 fc0 sc0 ls0 ws0\">ciertos <span class=\"_ _6\"></span>an\u00e1lisis <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>sensibi<span class=\"_ _1\"></span>lidad <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>tasas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>descuento <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>tasas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>crecimiento. <span class=\"_ _6\"></span>Dicha </div></div><div class=\"c w41 h3e gs71\"><div class=\"t m0 x38 ha y3f6 ff4 fs4 fc0 sc0 ls0 ws0\">sensibili<span class=\"_ _1\"></span>dad ha<span class=\"_ _1\"></span> sido<span class=\"_ _6\"></span> analizada <span class=\"_ _1\"></span>con <span class=\"_ _6\"></span>variaciones <span class=\"_ _6\"></span>d<span class=\"ls9\">e </span>+250 y<span class=\"_ _6\"></span> -<span class=\"ls7\">150</span> pun<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>os <span class=\"_ _1\"></span>b\u00e1sic<span class=\"_ _1\"></span>os en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>las <span class=\"_ _6\"></span>tasas de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs71\"><div class=\"t m0 x38 ha y32a ff4 fs4 fc0 sc0 ls0 ws0\">descuento <span class=\"_ _6\"></span>y variaci<span class=\"_ _1\"></span>\u00f3n de<span class=\"_ _6\"></span> <span class=\"ls7\">30</span>0 <span class=\"_ _1\"></span>puntos<span class=\"_ _1\"></span> b\u00e1sicos<span class=\"_ _6\"></span> en <span class=\"_ _1\"></span>las <span class=\"_ _6\"></span>tasas de<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>recimiento <span class=\"_ _6\"></span>utilizadas, as\u00ed<span class=\"_ _1\"></span> co<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs71\"><div class=\"t m0 x38 ha y3f7 ff4 fs4 fc0 sc0 ls0 ws0\">variaciones de los<span class=\"_ _1\"></span> flujos de caja neto<span class=\"_ _1\"></span>s de los p<span class=\"_ _1\"></span>royectos en un<span class=\"_ _1\"></span> m\u00e1s menos 30<span class=\"_ _1\"></span>%. </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls7 ws0\">b)<span class=\"ls0\"> <span class=\"_ _10\"> </span>I<span class=\"_ _0\"></span>mpuesto sob<span class=\"_ _1\"></span>re las gana<span class=\"_ _1\"></span>ncias y activos y pasivos<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>de naturaleza<span class=\"_ _1\"></span> fiscal  </span></div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>est\u00e1 <span class=\"_ _1\"></span>suje<span class=\"_ _1\"></span>to al <span class=\"_ _6\"></span>impuesto sob<span class=\"_ _6\"></span>re las <span class=\"_ _1\"></span>ganan<span class=\"_ _1\"></span>cias <span class=\"_ _1\"></span>en va<span class=\"_ _1\"></span>rias <span class=\"_ _6\"></span>j<span class=\"_ _0\"></span>urisdiccio<span class=\"_ _1\"></span>nes. S<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>requiere <span class=\"_ _6\"></span>un </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">grado <span class=\"_ _0\"></span>elevado de <span class=\"_ _0\"></span>juicio <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>determinar<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>provisi\u00f3n para <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>impuesto sobre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>ganancias a </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">nivel global<span class=\"_ _1\"></span>.  </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y53 ff4 fs4 fc0 sc0 ls0 ws0\">Al <span class=\"_ _13\"> </span>determinar <span class=\"_ _13\"> </span>la <span class=\"_ _9\"> </span>provisi\u00f3n <span class=\"_ _13\"> </span>para <span class=\"_ _13\"> </span>el <span class=\"_ _13\"> </span>impuesto <span class=\"_ _9\"> </span>sobre <span class=\"_ _13\"> </span>las <span class=\"_ _13\"> </span>ganancias, <span class=\"_ _9\"> </span>y <span class=\"_ _f\"> </span>los <span class=\"_ _9\"> </span>correspondientes </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y19d ff4 fs4 fc0 sc0 ls0 ws0\">activos <span class=\"_ _1\"></span>y/o <span class=\"_ _6\"></span>pasivos <span class=\"_ _6\"></span>fiscales, <span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _1\"></span>eval\u00faa <span class=\"_ _6\"></span>si <span class=\"_ _1\"></span>existe <span class=\"_ _6\"></span>incertidumbre <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>la ace<span class=\"_ _1\"></span>ptabilidad <span class=\"_ _6\"></span>del </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y19e ff4 fs4 fc0 sc0 ls0 ws0\">tratamiento fiscal de <span class=\"_ _0\"></span>alguna transacci\u00f3n o <span class=\"_ _0\"></span>circunstancia concreta.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Si e<span class=\"_ _0\"></span>l Grupo <span class=\"_ _0\"></span>considera que </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y19f ff4 fs4 fc0 sc0 ls0 ws0\">es probable<span class=\"_ _1\"></span> que l<span class=\"_ _1\"></span>as auto<span class=\"_ _1\"></span>ridades <span class=\"_ _1\"></span>tributarias <span class=\"_ _1\"></span>acepten<span class=\"_ _1\"></span> el <span class=\"_ _1\"></span>tratamiento <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>iscal in<span class=\"_ _6\"></span>cierto, determina <span class=\"_ _1\"></span>la </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y1a0 ff4 fs4 fc0 sc0 ls0 ws0\">ganancia <span class=\"_ _a\"></span>(<span class=\"_ _0\"></span>p\u00e9rdida)<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>fiscal <span class=\"_ _a\"></span>y <span class=\"_ _6\"></span>correspondientes<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>activos <span class=\"_ _a\"></span>y/o <span class=\"_ _6\"></span>pasivos <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>iscales<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>manera <span class=\"_ _6\"></span>coherente<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y1a1 ff4 fs4 fc0 sc0 ls0 ws0\">con dicho tratamiento fiscal<span class=\"_ _1\"></span>. Por el contra<span class=\"_ _0\"></span>rio, si el Grupo concluye<span class=\"_ _1\"></span> que no es probable que la </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y1a2 ff4 fs4 fc0 sc0 ls0 ws0\">autoridad <span class=\"_ _b\"> </span>fiscal <span class=\"_ _17\"> </span>acep<span class=\"_ _1\"></span>te <span class=\"_ _b\"> </span>dicho <span class=\"_ _17\"> </span>tratamient<span class=\"_ _1\"></span>o <span class=\"_ _17\"> </span>imp<span class=\"_ _1\"></span>ositivo <span class=\"_ _b\"> </span>incierto, <span class=\"_ _b\"> </span>reflejar\u00e1 <span class=\"_ _17\"> </span>el <span class=\"_ _b\"> </span>efecto <span class=\"_ _b\"> </span>de <span class=\"_ _17\"> </span>la<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y1a3 ff4 fs4 fc0 sc0 ls0 ws0\">incertidumbre <span class=\"_ _a\"></span>al <span class=\"_ _6\"></span>determin<span class=\"_ _1\"></span>ar <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>ganancia <span class=\"_ _a\"></span>o <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _a\"></span>fiscal <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _6\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _6\"></span>y <span class=\"_ _a\"></span>pasivos <span class=\"_ _6\"></span>fiscales<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y1a4 ff4 fs4 fc0 sc0 ls0 ws0\">correspondientes, <span class=\"_ _6\"></span>reflejando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>efecto de <span class=\"_ _6\"></span>la incerti<span class=\"_ _1\"></span>dumbre po<span class=\"_ _1\"></span>r uno <span class=\"_ _6\"></span>de los <span class=\"_ _1\"></span>sigui<span class=\"_ _1\"></span>entes m\u00e9<span class=\"_ _1\"></span>todos: </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x74 ha y1a6 ff4 fs4 fc0 sc0 ls0 ws0\">- <span class=\"_ _25\"> </span>El <span class=\"_ _1\"></span>importe <span class=\"_ _6\"></span>m\u00e1s probable,<span class=\"_ _1\"></span> si<span class=\"_ _1\"></span> los<span class=\"_ _6\"></span> posibles <span class=\"_ _1\"></span>resultado<span class=\"_ _1\"></span>s de<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>incertidumbre<span class=\"_ _1\"></span> son<span class=\"_ _1\"></span> dual<span class=\"_ _1\"></span>es </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x9f ha y1a7 ff4 fs4 fc0 sc0 ls0 ws0\">o se concentran en<span class=\"_ _1\"></span> un valor. </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x74 ha y1a9 ff4 fs4 fc0 sc0 ls0 ws0\">- <span class=\"_ _25\"> </span>El <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>esperado, es <span class=\"_ _7\"></span>decir, <span class=\"_ _0\"></span>la suma <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>importes ponderados <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>probabi<span class=\"_ _1\"></span>lidad </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x9f ha y1aa ff4 fs4 fc0 sc0 ls0 ws0\">en un abanico de <span class=\"_ _1\"></span>resultados posibl<span class=\"_ _1\"></span>es, en los cas<span class=\"_ _1\"></span>os distintos al an<span class=\"_ _1\"></span>terior. </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y1ac ff4 fs4 fc0 sc0 ls0 ws0\">Tal y co<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>o se <span class=\"_ _1\"></span>describe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la nota <span class=\"_ _1\"></span>26, la<span class=\"_ _6\"></span> Sociedad dominan<span class=\"_ _1\"></span>te y <span class=\"_ _1\"></span>su fil<span class=\"_ _1\"></span>ial Pat<span class=\"_ _1\"></span>entes Talgo<span class=\"_ _1\"></span> S.L<span class=\"_ _1\"></span>.U. </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y1ad ff4 fs4 fc0 sc0 ls0 ws0\">recibieron <span class=\"_ _5\"> </span>con <span class=\"_ _5\"> </span>f<span class=\"_ _0\"></span>echa <span class=\"_ _5\"> </span>10 <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>julio <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>2017 <span class=\"_ _b\"> </span>notificaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _5\"> </span>de <span class=\"_ _b\"> </span>las <span class=\"_ _b\"> </span>autorida<span class=\"_ _1\"></span>des <span class=\"_ _5\"> </span>f<span class=\"_ _0\"></span>iscales <span class=\"_ _5\"> </span>de </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y1ae ff4 fs4 fc0 sc0 ls0 ws0\">comprobaci\u00f3n <span class=\"_ _11\"></span>parcial<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Impuesto <span class=\"_ _11\"></span>sobre <span class=\"_ _11\"></span>Socied<span class=\"_ _1\"></span>ades <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>ejercicios <span class=\"_ _11\"></span>2012 <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>2015 <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>del </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y1af ff4 fs4 fc0 sc0 ls0 ws0\">Impuesto sobre <span class=\"_ _0\"></span>la Renta de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>Personas F\u00edsicas de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>per\u00edodos comprendido<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>entre mayo </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y1b0 ff4 fs4 fc0 sc0 ls0 ws0\">2013 <span class=\"_ _11\"></span>y <span class=\"_ _8\"></span>diciembre <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>2015. <span class=\"_ _11\"></span>Como <span class=\"_ _11\"></span>resultado <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>mencionado <span class=\"_ _11\"></span>procedimiento, <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>mes <span class=\"_ _11\"></span>de </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y1b1 ff4 fs4 fc0 sc0 ls0 ws0\">octubre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2019 <span class=\"_ _1\"></span>se <span class=\"_ _6\"></span>firmaron <span class=\"_ _6\"></span>actas <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>disconformidad, <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _1\"></span>confirmaron<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>me<span class=\"_ _0\"></span>diante <span class=\"_ _6\"></span>acuerdos </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y1b2 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _10\"> </span>liquidaci\u00f3n <span class=\"_ _16\"> </span>notificados <span class=\"_ _21\"> </span>en <span class=\"_ _10\"> </span>noviembre <span class=\"_ _10\"> </span>de <span class=\"_ _16\"> </span>2019. <span class=\"_ _21\"> </span>Al <span class=\"_ _10\"> </span>cierre <span class=\"_ _10\"> </span>del <span class=\"_ _10\"> </span>ejercici<span class=\"_ _1\"></span>o <span class=\"_ _10\"> </span>2019, <span class=\"_ _21\"> </span>los </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y264 ff4 fs4 fc0 sc0 ls0 ws0\">administradores<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>evaluaron, <span class=\"_ _2\"></span>tomando <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>conside<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>opini<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>su<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>asesores <span class=\"_ _2\"></span>fiscales, </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha ye ff4 fs4 fc0 sc0 ls0 ws0\">los  asuntos <span class=\"_ _d\"> </span>en  discusi\u00f3n  y  el <span class=\"_ _d\"> </span>Grupo  registr\u00f3  los  activos <span class=\"_ _d\"> </span>y  pasivos  fiscales  asociados </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y265 ff4 fs4 fc0 sc0 ls0 ws0\">considerando <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>importe<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _7\"></span>probable <span class=\"_ _2\"></span>que <span class=\"_ _7\"></span>estim\u00f3 <span class=\"_ _7\"></span>se <span class=\"_ _2\"></span>derivar\u00eda <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>dichas <span class=\"_ _7\"></span>actas. <span class=\"_ _2\"></span>Durante <span class=\"_ _7\"></span>el </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y266 ff4 fs4 fc0 sc0 ls0 ws0\">ejercicio <span class=\"_ _6\"></span>2024 <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>estima<span class=\"_ _1\"></span>ciones <span class=\"_ _6\"></span>realizadas <span class=\"_ _a\"></span>no <span class=\"_ _6\"></span>han <span class=\"_ _6\"></span>sufrido <span class=\"_ _6\"></span>variaciones <span class=\"_ _a\"></span>al <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>haberse <span class=\"_ _6\"></span>producido </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y267 ff4 fs4 fc0 sc0 ls0 ws0\">nuevos <span class=\"_ _7\"></span>acontecimien<span class=\"_ _1\"></span>tos <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>hagan <span class=\"_ _7\"></span>modificar <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ismas. <span class=\"_ _0\"></span>La <span class=\"_ _7\"></span>doctrina <span class=\"_ _7\"></span>sobre <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>asuntos <span class=\"_ _7\"></span>en </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y268 ff4 fs4 fc0 sc0 ls0 ws0\">discusi\u00f3n <span class=\"_ _6\"></span>es escasa <span class=\"_ _6\"></span>y <span class=\"_ _1\"></span>dispar. <span class=\"_ _6\"></span>As\u00ed <span class=\"_ _1\"></span>mismo, <span class=\"_ _6\"></span>no ha <span class=\"_ _6\"></span>habido <span class=\"_ _6\"></span>planes <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>etribuci\u00f3n <span class=\"_ _6\"></span>posteriores <span class=\"_ _6\"></span>a los<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y2a8 ff4 fs4 fc0 sc0 ls0 ws0\">cuestionados en la <span class=\"_ _1\"></span>mencion<span class=\"_ _1\"></span>ada inspecci\u00f3n. </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y2a9 ff4 fs4 fc0 sc0 ls0 ws0\">Asimismo, <span class=\"_ _a\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _a\"></span>eval\u00faa, <span class=\"_ _6\"></span>a <span class=\"_ _a\"></span>cada <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>del <span class=\"_ _a\"></span>estado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>situaci\u00f3n <span class=\"_ _a\"></span>financiera, <span class=\"_ _6\"></span>la <span class=\"_ _a\"></span>recuperabilidad<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y2aa ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _17\"> </span>los <span class=\"_ _b\"> </span>activos <span class=\"_ _17\"> </span>de <span class=\"_ _b\"> </span>naturaleza <span class=\"_ _b\"> </span>fiscal, <span class=\"_ _17\"> </span>principa<span class=\"_ _1\"></span>lmente <span class=\"_ _17\"> </span>a<span class=\"_ _1\"></span>ctivos <span class=\"_ _17\"> </span>po<span class=\"_ _1\"></span>r <span class=\"_ _17\"> </span>imp<span class=\"_ _1\"></span>uestos <span class=\"_ _17\"> </span>dife<span class=\"_ _1\"></span>ridos <span class=\"_ _b\"> </span>y </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y2ab ff4 fs4 fc0 sc0 ls0 ws0\">deducciones, en base<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>a una serie de<span class=\"_ _1\"></span> criterios qu<span class=\"_ _1\"></span>e son: </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y2cf ff8 fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _2a\"> </span>La <span class=\"_ _6\"></span>existencia <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>resultados <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>uturos <span class=\"_ _a\"></span>imponibles <span class=\"_ _a\"></span>contra <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>que <span class=\"_ _a\"></span>sea <span class=\"_ _6\"></span>posible <span class=\"_ _6\"></span>realizar <span class=\"_ _a\"></span>dichos </span></div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x81 ha y461 ff4 fs4 fc0 sc0 ls0 ws0\">activos.<span class=\"_ _39\"> </span> </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x38 ha y463 ff8 fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _2a\"> </span>La <span class=\"_ _8\"></span>existencia <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>adecuados <span class=\"_ _8\"></span>soportes <span class=\"_ _8\"></span>documentales, <span class=\"_ _11\"></span>especialmente <span class=\"_ _11\"></span>en <span class=\"_ _8\"></span>r<span class=\"_ _0\"></span>elaci\u00f3n <span class=\"_ _11\"></span>con </span></div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x81 ha y464 ff4 fs4 fc0 sc0 ls0 ws0\">cierto <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>deducciones, <span class=\"_ _2\"></span>que <span class=\"_ _7\"></span>por <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>lado <span class=\"_ _2\"></span>acrediten <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>manera <span class=\"_ _7\"></span>f<span class=\"_ _0\"></span>iable <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>de </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x81 ha y465 ff4 fs4 fc0 sc0 ls0 ws0\">activos fiscal<span class=\"_ _1\"></span>es a <span class=\"_ _1\"></span>reconocer y<span class=\"_ _1\"></span> por <span class=\"_ _1\"></span>el otro <span class=\"_ _6\"></span>sirvan a la <span class=\"_ _1\"></span>Direcci\u00f3n de<span class=\"_ _1\"></span> base <span class=\"_ _1\"></span>para<span class=\"_ _1\"></span> realizar <span class=\"_ _1\"></span>sus </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x81 ha y88 ff4 fs4 fc0 sc0 ls0 ws0\">estimaciones <span class=\"_ _9\"></span>en <span class=\"_ _13\"> </span>cuanto<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>a <span class=\"_ _9\"> </span>la <span class=\"_ _13\"> </span>fiabilidad <span class=\"_ _9\"></span>y <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>la <span class=\"_ _9\"></span>cuant\u00eda <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>los <span class=\"_ _9\"> </span>importes <span class=\"_ _9\"></span>a <span class=\"_ _9\"> </span>activar <span class=\"_ _13\"> </span>por </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x81 ha y466 ff4 fs4 fc0 sc0 ls0 ws0\">deducciones. <span class=\"_ _7\"></span>En <span class=\"_ _2\"></span><span class=\"ls7\">el</span> <span class=\"_ _7\"></span>caso <span class=\"_ _2\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _2\"></span>Direcci\u00f3n <span class=\"_ _7\"></span>no <span class=\"_ _2\"></span>dispu<span class=\"_ _1\"></span>siera, <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span>una <span class=\"_ _7\"></span>determinada <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>de </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x81 ha y467 ff4 fs4 fc0 sc0 ls0 ws0\">las <span class=\"_ _2\"></span>cuentas <span class=\"_ _11\"></span>anuales,<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>toda <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>adecuada <span class=\"_ _11\"></span>docu<span class=\"_ _1\"></span>mentaci\u00f3n <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>que, <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>j<span class=\"_ _0\"></span>uicio, <span class=\"_ _2\"></span>los </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x81 ha y468 ff4 fs4 fc0 sc0 ls0 ws0\">activos fiscales no se pudieran medir de manera fiable y <span class=\"_ _0\"></span>por tanto fuera poco probable </div></div><div class=\"c w41 h3e gs73\"><div class=\"t m0 x81 ha y469 ff4 fs4 fc0 sc0 ls0 ws0\">su <span class=\"_ _7\"></span>recuperaci\u00f3n<span class=\"_ _1\"></span>,<span class=\"_ _39\"> </span> <span class=\"_ _7\"></span>dichos <span class=\"_ _0\"></span>activos <span class=\"_ _7\"></span>fiscales <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>activar\u00edan <span class=\"_ _0\"></span>hasta <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>omento <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>se </div></div>cumplieran <span class=\"_ _11\"></span>las <span class=\"_ _8\"></span>dos <span class=\"_ _8\"></span>condici<span class=\"_ _1\"></span>ones <span class=\"_ _8\"></span>anteriormente <span class=\"_ _11\"></span>mencionadas <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>acuerdo <span class=\"_ _11\"></span>con <span class=\"_ _8\"></span>toda <span class=\"_ _11\"></span>la documentaci\u00f3n sopor<span class=\"_ _1\"></span>te relaci<span class=\"_ _1\"></span>onada con los activ<span class=\"_ _1\"></span>os fiscales.<span class=\"_ _39\"> </span>La <span class=\"_ _e\"> </span>evaluaci\u00f3n <span class=\"_ _f\"> </span>por <span class=\"_ _e\"> </span>parte <span class=\"_ _f\"> </span>de  l<span class=\"_ _1\"></span>a <span class=\"_ _e\"> </span>Direcci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>todas <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>evidencias <span class=\"_ _f\"> </span>disponibles <span class=\"_ _f\"> </span>para justificar o no el<span class=\"_ _1\"></span> reconocimiento de<span class=\"_ _1\"></span> los activos fi<span class=\"_ _1\"></span>scales. En esta<span class=\"_ _1\"></span> evaluaci\u00f3n <span class=\"_ _1\"></span>la Direcci\u00f3n tiene <span class=\"_ _1\"></span>en cuenta <span class=\"_ _6\"></span>tanto evi<span class=\"_ _1\"></span>dencias <span class=\"_ _1\"></span>favorables co<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>desf<span class=\"_ _0\"></span>avorables, <span class=\"_ _6\"></span>tanto pre<span class=\"_ _1\"></span>sentes co<span class=\"_ _1\"></span>mo hist\u00f3ricas, <span class=\"_ _13\"> </span>su <span class=\"_ _13\"> </span>objetiva <span class=\"_ _f\"> </span>comprobaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>y/o <span class=\"_ _f\"> </span>demostraci\u00f3n,<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>y <span class=\"_ _f\"> </span>el <span class=\"_ _13\"> </span>peso <span class=\"_ _f\"> </span>asignado <span class=\"_ _13\"> </span>a <span class=\"_ _f\"> </span>cada evidencia. El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>reeval\u00faa <span class=\"_ _0\"></span>sus <span class=\"_ _0\"></span>juicios y <span class=\"_ _7\"></span>estimaciones <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>hechos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>circunstancias en <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>se basan <span class=\"_ _6\"></span>cambian <span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span>surge nueva<span class=\"_ _6\"></span> informaci\u00f3n<span class=\"_ _6\"></span> que <span class=\"_ _6\"></span>afecte <span class=\"_ _6\"></span>al <span class=\"_ _1\"></span>juicio <span class=\"_ _6\"></span>o esti<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _6\"></span>realizado, reflejando los ca<span class=\"_ _1\"></span>mbios en dicha es<span class=\"_ _1\"></span>timaci\u00f3n prospectivamen<span class=\"_ _1\"></span>te. c) <span class=\"_ _4\"> </span>Reconocimien<span class=\"_ _1\"></span>to de ingresos Para <span class=\"_ _1\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ingresos <span class=\"_ _6\"></span>procedentes<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>desempe\u00f1o <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>fabricaci\u00f3n, <span class=\"_ _6\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _6\"></span>realizan bajo condicion<span class=\"_ _1\"></span>es espec\u00edfi<span class=\"_ _1\"></span>cas acordadas<span class=\"_ _1\"></span> con los <span class=\"_ _1\"></span>cli<span class=\"_ _1\"></span>entes, el G<span class=\"_ _1\"></span>rupo reconoc<span class=\"_ _1\"></span>e estos ing<span class=\"_ _6\"></span>resos a lo largo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>tiempo dado<span class=\"_ _1\"></span> que <span class=\"_ _1\"></span>no se <span class=\"_ _1\"></span>crea un<span class=\"_ _6\"></span> activo con <span class=\"_ _1\"></span>un uso <span class=\"_ _1\"></span>alternativo<span class=\"_ _1\"></span> pa<span class=\"_ _1\"></span>ra el <span class=\"_ _1\"></span>Grupo y<span class=\"_ _1\"></span> este tiene un derecho e<span class=\"_ _1\"></span>xigible al pago de l<span class=\"_ _1\"></span>o ejecutado ha<span class=\"_ _1\"></span>sta la fecha. Para el<span class=\"_ _1\"></span>lo, el Grupo u<span class=\"_ _1\"></span>tiliza el m\u00e9todo <span class=\"_ _a\"></span>del <span class=\"_ _6\"></span>porcentaje <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>realizaci\u00f3n<span class=\"lsf\">, <span class=\"_ _a\"></span><span class=\"ls0\">para <span class=\"_ _6\"></span>contabili<span class=\"_ _1\"></span>zar <span class=\"_ _6\"></span>los <span class=\"_ _a\"></span>ingresos <span class=\"_ _a\"></span>derivados <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>contratos<span class=\"_ _1\"></span> </span></span>de fabricaci\u00f3n de tr<span class=\"_ _0\"></span>enes y m\u00e1quinas auxiliares. El porcentaje <span class=\"_ _0\"></span>de realizaci<span class=\"ls7\">\u00f3n</span> se calcula como porcentaje de<span class=\"_ _1\"></span> los cos<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>incurridos de<span class=\"_ _1\"></span>l con<span class=\"_ _1\"></span>trato so<span class=\"_ _1\"></span>bre el <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>otal de<span class=\"_ _1\"></span> los cos<span class=\"_ _1\"></span>tes estimados<span class=\"_ _6\"></span> para la realizaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _11\"></span>contrato. <span class=\"_ _7\"></span>Dicho <span class=\"_ _2\"></span>m\u00e9todo <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>recon<span class=\"_ _6\"></span>ocimiento <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>ingresos <span class=\"_ _7\"></span>solamente <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>apli<span class=\"_ _1\"></span>ca cuando <span class=\"_ _a\"></span>el <span class=\"_ _6\"></span>resultado <span class=\"_ _a\"></span>del <span class=\"_ _6\"></span>contrato <span class=\"_ _a\"></span>puede <span class=\"_ _6\"></span>estima<span class=\"_ _1\"></span>rse <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>fiable <span class=\"_ _a\"></span>y <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>probable <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _6\"></span>contrato genere <span class=\"_ _f\"> </span>beneficios. <span class=\"_ _f\"> </span>Si <span class=\"_ _f\"> </span>el <span class=\"_ _e\"> </span>resultado <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>contrato <span class=\"_ _13\"> </span>no <span class=\"_ _e\"> </span>puede <span class=\"_ _f\"> </span>estimarse <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>forma <span class=\"_ _f\"> </span>fiable, <span class=\"_ _f\"> </span>los ingresos se re<span class=\"_ _1\"></span>conocen e<span class=\"_ _6\"></span>n la medida de recupe<span class=\"_ _6\"></span>raci\u00f3n de los <span class=\"_ _1\"></span>costes. Cuan<span class=\"_ _6\"></span>do es probable que<span class=\"_ _1\"></span> los <span class=\"_ _7\"></span>costes <span class=\"_ _2\"></span>del <span class=\"_ _7\"></span>contrato <span class=\"_ _7\"></span>excedan <span class=\"_ _2\"></span>los <span class=\"_ _7\"></span>ingresos <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>contr<span class=\"_ _0\"></span>ato, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>p\u00e9rdida <span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>reconoce <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>forma inmediata <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>gasto. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>uso <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>este <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _2\"></span>exige <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _11\"></span>re<span class=\"_ _1\"></span>alice <span class=\"_ _2\"></span>estimaciones<span class=\"_ _6\"></span> significativas <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>relaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>costes <span class=\"_ _2\"></span>totales <span class=\"_ _2\"></span>necesarios <span class=\"_ _2\"></span>para <span class=\"_ _7\"></span>la <span class=\"_ _11\"></span>reali<span class=\"_ _1\"></span>zaci\u00f3n <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>contr<span class=\"_ _0\"></span>ato. Dichas <span class=\"_ _8\"></span>estimaciones<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>revisan <span class=\"_ _8\"></span>de <span class=\"_ _11\"></span>manera <span class=\"_ _8\"></span>peri\u00f3dica <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>objetivo <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>verificar <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>ha generado <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _1\"></span>y <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>es <span class=\"_ _1\"></span>posible <span class=\"_ _6\"></span>seguir <span class=\"_ _6\"></span>aplicando <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e9todo <span class=\"_ _1\"></span>del <span class=\"_ _6\"></span>porcentaje <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>realizaci\u00f3n o <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>reestimar <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>margen <span class=\"_ _6\"></span>esperado <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>contrato. <span class=\"_ _6\"></span>Durante<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>el de<span class=\"_ _1\"></span>sarrollo <span class=\"_ _a\"></span>del <span class=\"_ _6\"></span>contrato, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo estima <span class=\"_ _2\"></span>tambi\u00e9n <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>contingencias <span class=\"_ _2\"></span>probables <span class=\"_ _2\"></span>relacionadas <span class=\"_ _2\"></span>con <span class=\"_ _11\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>incremento <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>coste <span class=\"_ _11\"></span>total estimado y var\u00eda<span class=\"_ _1\"></span> el reconoci<span class=\"_ _1\"></span>miento de los ingres<span class=\"_ _1\"></span>os de forma consecu<span class=\"_ _1\"></span>ente. d)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Vidas \u00fatiles de los<span class=\"_ _1\"></span> elementos del <span class=\"_ _1\"></span>Inmovilizad<span class=\"_ _1\"></span>o Material y Activos<span class=\"_ _1\"></span> Intangibles </span>La <span class=\"_ _2\"></span>Direcci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _2\"></span>determina <span class=\"_ _7\"></span>las <span class=\"_ _2\"></span>vidas <span class=\"_ _7\"></span>\u00fatiles <span class=\"_ _2\"></span>estimadas<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>los <span class=\"_ _7\"></span>correspondi<span class=\"_ _1\"></span>entes <span class=\"_ _2\"></span>cargos por <span class=\"_ _1\"></span>amortizaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _6\"></span>para <span class=\"_ _1\"></span>su <span class=\"_ _6\"></span>Inmovilizado <span class=\"_ _6\"></span>Material <span class=\"_ _6\"></span>y <span class=\"_ _1\"></span>Activos <span class=\"_ _6\"></span>Intangibl<span class=\"_ _1\"></span>es. E<span class=\"_ _1\"></span>sta <span class=\"_ _6\"></span>estimaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>se <span class=\"_ _6\"></span>basa en el per\u00edodo en el que los elementos de Inmovilizad<span class=\"_ _1\"></span>o Material y Activos <span class=\"_ _0\"></span>Intangibles vayan a<div class=\"c w41 h3e gs75\"><div class=\"t m0 x38 ha y2cf ff4 fs4 fc0 sc0 ls0 ws0\">generar <span class=\"_ _e\"> </span>beneficios  eco<span class=\"_ _1\"></span>n\u00f3micos. <span class=\"_ _e\"> </span>El  Grupo <span class=\"_ _f\"> </span>revisa  en <span class=\"_ _e\"> </span>cada  ci<span class=\"_ _1\"></span>erre  l<span class=\"_ _1\"></span>as <span class=\"_ _e\"> </span>vidas  \u00fatiles <span class=\"_ _e\"> </span>de  los<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs75\"><div class=\"t m0 x38 ha y461 ff4 fs4 fc0 sc0 ls0 ws0\">elementos de<span class=\"_ _1\"></span>l In<span class=\"_ _1\"></span>movilizado <span class=\"_ _6\"></span>Material y A<span class=\"_ _1\"></span>ctivos <span class=\"_ _1\"></span>Intang<span class=\"_ _1\"></span>ibles y<span class=\"_ _1\"></span> si l<span class=\"_ _1\"></span>as es<span class=\"_ _1\"></span>timacione<span class=\"_ _1\"></span>s difieren<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>las </div></div><div class=\"c w41 h3e gs75\"><div class=\"t m0 x38 ha y462 ff4 fs4 fc0 sc0 ls0 ws0\">previamente <span class=\"_ _1\"></span>realizadas <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>efecto del <span class=\"_ _1\"></span>cambio <span class=\"_ _6\"></span>se contabiliza de <span class=\"_ _1\"></span>forma p<span class=\"_ _1\"></span>rospectiva <span class=\"_ _1\"></span>en l<span class=\"_ _1\"></span>a cuenta<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs75\"><div class=\"t m0 x38 ha y162 ff4 fs4 fc0 sc0 ls0 ws0\">de resultados del e<span class=\"_ _1\"></span>jercicio a pa<span class=\"_ _1\"></span>rtir del cual se r<span class=\"_ _1\"></span>ealiza el cambio<span class=\"_ _1\"></span>. </div></div><div class=\"c w41 h3e gs75\"><div class=\"t m0 x38 ha y2d3 ff4 fs4 fc0 sc0 ls7 ws0\">e)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Provisiones de ga<span class=\"_ _1\"></span>rant\u00eda </span></div></div><div class=\"c w41 h3e gs75\"><div class=\"t m0 x38 ha y487 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>general<span class=\"_ _1\"></span>mente <span class=\"_ _a\"></span>ofrece <span class=\"_ _6\"></span>garant\u00edas<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>dos <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>tres <span class=\"_ _a\"></span>a\u00f1os <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>las <span class=\"_ _a\"></span>construcciones <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>trenes, </div></div><div class=\"c w41 h3e gs75\"><div class=\"t m0 x38 ha y488 ff4 fs4 fc0 sc0 ls0 ws0\">maquinaria <span class=\"_ _2\"></span>auxiliar <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>tra<span class=\"_ _1\"></span>bajos <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>reparaciones <span class=\"_ _11\"></span>rea<span class=\"_ _1\"></span>lizados. <span class=\"_ _11\"></span>La <span class=\"_ _2\"></span>direcci\u00f3n <span class=\"_ _11\"></span>estima <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>provisi\u00f3n </div></div>correspondiente <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>trabajos <span class=\"_ _9\"> </span>futuros <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>garant\u00eda <span class=\"_ _8\"></span>en <span class=\"_ _9\"> </span>base <span class=\"_ _8\"></span>a <span class=\"_ _9\"> </span>informaci\u00f3n <span class=\"_ _9\"> </span>hist\u00f3rica <span class=\"_ _9\"> </span>sobre costes <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>periodo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>garant\u00eda, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _0\"></span>tendencias <span class=\"_ _7\"></span>recientes <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>podr\u00edan <span class=\"_ _0\"></span>sugerir <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>la<span class=\"_ _39\"> </span>informaci\u00f3n pasada sobre el <span class=\"_ _0\"></span>coste puede diferir de <span class=\"_ _0\"></span>los trabajos futuros. <span class=\"_ _0\"></span>Las estimaciones se realizaron <span class=\"_ _0\"></span>en f<span class=\"_ _0\"></span>unci\u00f3n <span class=\"_ _0\"></span>de la <span class=\"_ _7\"></span>mejor <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _0\"></span>dispo<span class=\"_ _1\"></span>nible <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>circunstancias <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre de 2024 y 2023, no<span class=\"_ _1\"></span> esper\u00e1ndose ca<span class=\"_ _1\"></span>mbios releva<span class=\"_ _1\"></span>ntes en las cita<span class=\"_ _1\"></span>das estimaci<span class=\"_ _1\"></span>ones.  f)      Provisi\u00f3n<span class=\"_ _1\"></span> por remune<span class=\"_ _1\"></span>raciones El <span class=\"_ _7\"></span>Grupo, <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>re\u00fanen <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>condiciones<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>ello, <span class=\"_ _7\"></span>reconoce <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>pasivo <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>gasto <span class=\"_ _7\"></span>para pago de objetivos<span class=\"_ _1\"></span> en base a los a<span class=\"_ _1\"></span>cuerdos indi<span class=\"_ _1\"></span>viduales con cada<span class=\"_ _1\"></span> uno de los<span class=\"_ _1\"></span> trabajadores. g)      Penalizaci<span class=\"_ _1\"></span>ones de contratos <span class=\"_ _1\"></span>con clientes El <span class=\"_ _2\"></span>Grupo <span class=\"_ _11\"></span>eval\u00faa<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>las <span class=\"_ _11\"></span>eventuales <span class=\"_ _2\"></span>penalizaci<span class=\"_ _1\"></span>ones <span class=\"_ _2\"></span>con <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>contratos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>clientes. <span class=\"_ _2\"></span>A <span class=\"_ _11\"></span>efectos <span class=\"_ _2\"></span>de determinar <span class=\"_ _17\"> </span>si <span class=\"_ _b\"> </span>la <span class=\"_ _17\"> </span>penalizaci\u00f3n <span class=\"_ _b\"> </span>es <span class=\"_ _17\"> </span>altamente <span class=\"_ _17\"> </span>probab<span class=\"_ _1\"></span>le <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>co<span class=\"_ _1\"></span>nsecuencia <span class=\"_ _b\"> </span>afecta <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>la contraprestaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>recibir por <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>cliente, los <span class=\"_ _0\"></span>Administrado<span class=\"_ _1\"></span>res <span class=\"_ _0\"></span>tienen en <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>ideraci\u00f3n,<span class=\"_ _1\"></span> entre otros aspectos, los siguien<span class=\"_ _1\"></span>tes: i) el hist\u00f3rico de penalizaciones ii) la responsabilida<span class=\"_ _1\"></span>d de las part<span class=\"_ _0\"></span>es sobre las <span class=\"_ _0\"></span>mismas iii) <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>estado<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>negociaciones con <span class=\"_ _0\"></span>los clientes <span class=\"_ _0\"></span>iv) la f<span class=\"_ _0\"></span>irmeza<span class=\"_ _1\"></span> administrativa y<span class=\"_ _1\"></span>/o jur\u00eddica de l<span class=\"_ _1\"></span>as penalizaci<span class=\"_ _1\"></span>ones.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "<div class=\"c w41 h3e gs77\"><div class=\"t m0 x38 h9 y33d ff3 fs4 fc0 sc0 ls7 ws0\">5.<span class=\"ls0\"> <span class=\"_ _4\"> </span>Informaci\u00f3n financ<span class=\"_ _1\"></span>iera por segmen<span class=\"_ _1\"></span>tos </span></div></div><div class=\"c w41 h3e gs77\"><div class=\"t m0 x38 ha y33f ff4 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _6\"></span>Direcci\u00f3n <span class=\"_ _6\"></span>ha <span class=\"_ _1\"></span>determin<span class=\"_ _1\"></span>ado <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>segmentos <span class=\"_ _1\"></span>opera<span class=\"_ _1\"></span>tivos <span class=\"_ _6\"></span>bas\u00e1ndose <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _1\"></span>informes <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>revisa </div></div><div class=\"c w41 h3e gs77\"><div class=\"t m0 x38 ha y340 ff4 fs4 fc0 sc0 ls0 ws0\">el <span class=\"_ _7\"></span>Consejo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Administraci\u00f3n, <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>utilizan<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>t<span class=\"_ _0\"></span>oma <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>decisiones <span class=\"_ _7\"></span>estrat\u00e9gicas, <span class=\"_ _7\"></span>la </div></div><div class=\"c w41 h3e gs77\"><div class=\"t m0 x38 ha y341 ff4 fs4 fc0 sc0 ls0 ws0\">evoluci\u00f3n de los <span class=\"_ _1\"></span>resultados de los<span class=\"_ _1\"></span> segmentos y la<span class=\"_ _1\"></span> asignaci\u00f3n de <span class=\"_ _1\"></span>recursos a los mi<span class=\"_ _1\"></span>smos. </div></div><div class=\"c w41 h3e gs77\"><div class=\"t m0 x38 ha y343 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _11\"></span>Con<span class=\"_ _1\"></span>sejo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>Admini<span class=\"_ _1\"></span>straci\u00f3n <span class=\"_ _2\"></span>monitoriza <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>neg<span class=\"_ _1\"></span>ocio <span class=\"_ _2\"></span>desde <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>punto <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>vista <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>actividad, </div></div><div class=\"c w41 h3e gs77\"><div class=\"t m0 x38 ha y344 ff4 fs4 fc0 sc0 ls0 ws0\">considerando <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>rendimi<span class=\"_ _1\"></span>ento <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>segmen<span class=\"_ _1\"></span>tos <span class=\"_ _2\"></span>operativos <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>Material <span class=\"_ _11\"></span>rod<span class=\"_ _1\"></span>ante <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>M\u00e1quinas </div></div><div class=\"c w41 h3e gs77\"><div class=\"t m0 x38 ha y345 ff4 fs4 fc0 sc0 ls0 ws0\">auxiliares <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>Otros, <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>coinciden <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>segme<span class=\"_ _1\"></span>ntos <span class=\"_ _2\"></span>reportables. <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>medida <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>re<span class=\"_ _0\"></span>sultados<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs77\"><div class=\"t m0 x38 ha y346 ff4 fs4 fc0 sc0 ls0 ws0\">que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Consejo de <span class=\"_ _0\"></span>Administraci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>utiliza <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>evalua<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>rendimiento <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>segmentos <span class=\"_ _0\"></span>es el<span class=\"_ _0\"></span><span class=\"ff9\"> </span></div></div><div class=\"c w41 h3e gs77\"><div class=\"t m0 x38 ha y347 ff4 fs4 fc0 sc0 ls0 ws0\">Resultado de explo<span class=\"_ _1\"></span>taci\u00f3n. </div></div><div class=\"c w41 h3e gs77\"><div class=\"t m0 x38 h3f y349 ff7 fs4 fc0 sc0 ls0 ws0\">Dentro <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>segmento<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>\u201c<span class=\"_ _0\"></span>Material <span class=\"_ _6\"></span>rodante\u201d <span class=\"_ _1\"></span>se i<span class=\"_ _1\"></span>ncluye <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>anto<span class=\"_ _1\"></span> la <span class=\"_ _6\"></span>actividad <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>construcci\u00f3n co<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>o </div></div><div class=\"c w41 h3e gs77\"><div class=\"t m0 x38 ha y34a ff4 fs4 fc0 sc0 ls0 ws0\">la <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>mantenimiento<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>trenes <span class=\"_ _f\"> </span>construidos <span class=\"_ _13\"> </span>con <span class=\"_ _f\"> </span>tecnolog\u00eda <span class=\"_ _13\"> </span>Talgo, <span class=\"_ _f\"> </span>actividades <span class=\"_ _13\"> </span>que <span class=\"_ _f\"> </span>est\u00e1n </div></div><div class=\"c w41 h3e gs77\"><div class=\"t m0 x38 ha y260 ff4 fs4 fc0 sc0 ls0 ws0\">estrechamente <span class=\"_ _1\"></span>relacionadas entre s<span class=\"_ _1\"></span>\u00ed. </div></div><div class=\"c w41 h3e gs77\"><div class=\"t m0 x38 h3f y34c ff7 fs4 fc0 sc0 ls0 ws0\">Igualmente, <span class=\"_ _d\"> </span>la <span class=\"_ _5\"> </span>actividad<span class=\"_ _6\"></span> <span class=\"_ _5\"> </span>\u201cM\u00e1quinas <span class=\"_ _d\"> </span>auxiliares <span class=\"_ _d\"> </span>y <span class=\"_ _5\"> </span>Otros\u201d, <span class=\"_ _5\"> </span>incluye,<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>fundamentalmente<span class=\"_ _1\"></span>, <span class=\"_ _5\"> </span>las<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs77\"><div class=\"t m0 x38 ha y34d ff4 fs4 fc0 sc0 ls0 ws0\">actividades  de <span class=\"_ _d\"> </span>construcci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _d\"> </span>y  m<span class=\"_ _0\"></span>antenimi<span class=\"_ _1\"></span>ento  de <span class=\"_ _d\"> </span>tornos  y <span class=\"_ _d\"> </span>otros <span class=\"_ _d\"> </span>equipos,<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>reparaciones, </div></div><div class=\"c w41 h3e gs77\"><div class=\"t m0 x38 ha y34e ff4 fs4 fc0 sc0 ls0 ws0\">modificaciones y<span class=\"_ _1\"></span> venta de repues<span class=\"_ _1\"></span>tos. </div></div><div class=\"c w41 h3e gs77\"><div class=\"t m0 x38 ha y34f ff4 fs4 fc0 sc0 ls0 ws0\">El segmento<span class=\"_ _1\"></span> general incl<span class=\"_ _1\"></span>uye los gasto<span class=\"_ _1\"></span>s generales<span class=\"_ _1\"></span> corporativos no<span class=\"_ _1\"></span> asignabl<span class=\"_ _1\"></span>es directa<span class=\"_ _1\"></span>mente a </div></div><div class=\"c w41 h3e gs77\"><div class=\"t m0 x38 ha y322 ff4 fs4 fc0 sc0 ls0 ws0\">los otros segmento<span class=\"_ _1\"></span>s. </div></div><div class=\"c w41 h3e gs77\"><div class=\"t m0 x38 ha y350 ff4 fs4 fc0 sc0 ls0 ws0\">La i<span class=\"_ _1\"></span>nformaci\u00f3n <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>segm<span class=\"_ _1\"></span>entos que <span class=\"_ _6\"></span>se su<span class=\"_ _1\"></span>ministra <span class=\"_ _6\"></span>al Consejo <span class=\"_ _6\"></span>de administ<span class=\"_ _1\"></span>raci\u00f3n <span class=\"_ _6\"></span>de Talgo, <span class=\"_ _1\"></span>S.A. </div></div><div class=\"c w41 h3e gs77\"><div class=\"t m0 x38 ha y325 ff4 fs4 fc0 sc0 ls0 ws0\">para la<span class=\"_ _1\"></span> toma de<span class=\"_ _6\"></span> decisiones re<span class=\"_ _1\"></span>specto a<span class=\"_ _6\"></span> los ejercici<span class=\"_ _1\"></span>os ter<span class=\"_ _1\"></span>minados el <span class=\"_ _1\"></span>31 de<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>ciembre de<span class=\"_ _1\"></span> 2024 <span class=\"ls8\">y </span></div></div><div class=\"c w41 h3e gs77\"><div class=\"t m0 x38 ha y351 ff4 fs4 fc0 sc0 ls7 ws0\">202<span class=\"ls0\">3, <span class=\"_ _b\"> </span>se <span class=\"_ _5\"> </span>obtiene <span class=\"_ _5\"> </span>de <span class=\"_ _b\"> </span>los <span class=\"_ _5\"> </span>sistemas <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>informaci\u00f3n <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>gesti\u00f3n <span class=\"_ _b\"> </span>del <span class=\"_ _5\"> </span>Grupo <span class=\"_ _5\"> </span>y <span class=\"_ _b\"> </span>no <span class=\"_ _b\"> </span>difiere<span class=\"_ _6\"></span> </span></div></div><div class=\"c w41 h3e gs77\"><div class=\"t m0 x38 ha y327 ff4 fs4 fc0 sc0 ls0 ws0\">significativamente<span class=\"_ _1\"></span> de la informaci<span class=\"_ _1\"></span>\u00f3n NIIF, es la si<span class=\"_ _6\"></span>guiente: </div></div><table class=\"s w205 he8\" id=\"_41606fc7-ef68-43a8-bf6f-951cd1de0fb4\"><tr><td></td><td></td><td></td><td></td><td class=\"c x258 yb7f w6f h5b\"><div class=\"t m0 xa2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"t m0 x259 hc yb80 ff3 fs5 fc0 sc0 ls0 ws0\">Material </td><td class=\"t m0 x25a hc yb80 ff3 fs5 fc0 sc0 ls0 ws0\">M\u00e1quinas </td><td></td><td class=\"c x258 yb81 w6f h5b\"><div class=\"t m0 xa3 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td></td><td class=\"t m0 x25b hc yb82 ff3 fs5 fc0 sc0 ls0 ws0\">Rodante </td><td class=\"t m0 x25c hc yb82 ff3 fs5 fc0 sc0 ls0 ws0\">auxiliares y otros </td><td class=\"c x25d yb83 w72 h66\"><div class=\"t m0 x47 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">General </div></td><td class=\"c x25e yb83 w74 h66\"><div class=\"t m0 x1d hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Total </div></td></tr><tr><td class=\"c x225 yb84 w6e h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Ingresos totales del segmento </div></td><td class=\"c x258 yb84 w70 h5b\"><div class=\"t m0 x64 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">610 311 </div></td><td class=\"c x25f yb84 w71 h5b\"><div class=\"t m0 x37 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">58 905 </div></td><td class=\"c x25d yb84 w72 h5b\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25e yb84 w74 h5b\"><div class=\"t m0 x47 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">669 216 </div></td></tr><tr><td class=\"c x225 yb85 w6e h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Ingresos inter-segmentos </div></td><td class=\"c x258 yb85 w70 h5a\"><div class=\"t m0 x51 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25f yb85 w71 h5a\"><div class=\"t m0 x9c hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25d yb85 w72 h5a\"><div class=\"t m0 x2b hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25e yb85 w74 h5a\"><div class=\"t m0 x2b hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x225 yb86 w6e h68\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Ingresos ordinarios de clientes externos </div></td><td class=\"c x258 yb86 w70 h68\"><div class=\"t m0 x64 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">610 311 </div></td><td class=\"c x25f yb86 w71 h68\"><div class=\"t m0 x37 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">58 905 </div></td><td class=\"c x25d yb86 w72 h68\"><div class=\"t m0 x2b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25e yb86 w74 h68\"><div class=\"t m0 x47 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">669 216 </div></td></tr><tr><td class=\"c x225 yb87 w6e h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Amortizaciones </div></td><td class=\"c x258 yb87 w70 h5a\"><div class=\"t m0 x17 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">19 994 </div></td><td class=\"c x25f yb87 w71 h5a\"><div class=\"t m0 x21 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">647<span class=\"ls0\"> </span></div></td><td class=\"c x25d yb87 w72 h5a\"><div class=\"t m0 x1d hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">3 734 </div></td><td class=\"c x25e yb87 w74 h5a\"><div class=\"t m0 x43 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">24 375 </div></td></tr><tr><td class=\"c x225 yb88 w6e h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Resultado de explotaci\u00f3n </div></td><td class=\"c x258 yb88 w70 h5b\"><div class=\"t m0 x29 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">(  20 990) </div></td><td class=\"c x25f yb88 w71 h5b\"><div class=\"t m0 x51 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">(   4 477) </div></td><td class=\"c x25d yb88 w72 h5b\"><div class=\"t m0 x2e hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">( 45 957) </div></td><td class=\"c x25e yb88 w74 h5b\"><div class=\"t m0 x1e hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">( 71 424) </div></td></tr><tr><td class=\"c x225 yb89 w6e h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Ingresos Financieros </div></td><td class=\"c x258 yb89 w70 h5a\"><div class=\"t m0 x49 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">2 768 </div></td><td class=\"c x25f yb89 w71 h5a\"><div class=\"t m0 x87 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">36 <span class=\"ls0\"> </span></div></td><td class=\"c x25d yb89 w72 h5a\"><div class=\"t m0 x4a hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">22<span class=\"ls0\"> </span></div></td><td class=\"c x25e yb89 w74 h5a\"><div class=\"t m0 x1d hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">2 826 </div></td></tr><tr><td class=\"c x225 yb8a w6e h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Gastos Financieros </div></td><td class=\"c x258 yb8a w70 h5b\"><div class=\"t m0 x17 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">23 110 </div></td><td class=\"c x25f yb8a w71 h5b\"><div class=\"t m0 x96 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 848 </div></td><td class=\"c x25d yb8a w72 h5b\"><div class=\"t m0 x1d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 340 </div></td><td class=\"c x25e yb8a w74 h5b\"><div class=\"t m0 x43 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">26 298 </div></td></tr><tr><td class=\"c x225 yb8b w6e h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Resultados antes de impuestos </div></td><td class=\"c x258 yb8b w70 h5b\"><div class=\"t m0 xd hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">( 41 332) </div></td><td class=\"c x25f yb8b w71 h5b\"><div class=\"t m0 x51 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">(   6 289) </div></td><td class=\"c x25d yb8b w72 h5b\"><div class=\"t m0 x2e hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">( 47 275) </div></td><td class=\"c x25e yb8b w74 h5b\"><div class=\"t m0 x1e hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">( 94 896) </div></td></tr><tr><td class=\"c x225 yb8c w6e h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Total Activos </div></td><td class=\"c x258 yb8c w70 h5b\"><div class=\"t m0 x1e hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">1 <span class=\"ls0\">164 983</span><span class=\"ls0\"> </span></div></td><td class=\"c x25f yb8c w71 h5b\"><div class=\"t m0 x37 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">80 235 </div></td><td class=\"c x25d yb8c w72 h5b\"><div class=\"t m0 x20 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">25 877 </div></td><td class=\"c x25e yb8c w74 h5b\"><div class=\"t m0 xf hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">1 <span class=\"ls0\">271 095</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yb8d w6e h5a\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Total Pasivos </div></td><td class=\"c x258 yb8d w70 h5a\"><div class=\"t m0 x64 hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">989 <span class=\"ls0\">3</span>42<span class=\"ls0\"> </span></div></td><td class=\"c x25f yb8d w71 h5a\"><div class=\"t m0 x37 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">57 495 </div></td><td class=\"c x25d yb8d w72 h5a\"><div class=\"t m0 x20 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">45 120 </div></td><td class=\"c x25e yb8d w74 h5a\"><div class=\"t m0 xf hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">1 <span class=\"ls0\">091 957</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yb8e w6e h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Inversiones de activos fijos </div></td><td class=\"c x258 yb8e w70 h5b\"><div class=\"t m0 x17 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">45 243 </div></td><td class=\"c x25f yb8e w71 h5b\"><div class=\"t m0 x87 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">56<span class=\"ls0\"> </span></div></td><td class=\"c x25d yb8e w72 h5b\"><div class=\"t m0 x1d hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">3 271 </div></td><td class=\"c x25e yb8e w74 h5b\"><div class=\"t m0 x43 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">48 570 </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x258 yb8f w6f h5c\"><div class=\"t m0 xa2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"t m0 x259 hc yb90 ff3 fs5 fc0 sc0 ls0 ws0\">Material </td><td class=\"t m0 x25a hc yb90 ff3 fs5 fc0 sc0 ls0 ws0\">M\u00e1quinas </td><td></td><td class=\"c x258 yb91 w6f h5b\"><div class=\"t m0 xa3 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td></td><td class=\"t m0 x25b hc yb92 ff3 fs5 fc0 sc0 ls0 ws0\">Rodante </td><td class=\"t m0 x25c hc yb92 ff3 fs5 fc0 sc0 ls0 ws0\">auxiliares y otros </td><td class=\"c x25d yb93 w72 h66\"><div class=\"t m0 x47 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">General </div></td><td class=\"c x25e yb93 w74 h66\"><div class=\"t m0 x1d hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Total </div></td></tr><tr><td class=\"c x225 yb94 w6e h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Ingresos totales del segmento </div></td><td class=\"c x258 yb94 w70 h5a\"><div class=\"t m0 x64 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">622 308 </div></td><td class=\"c x25f yb94 w71 h5a\"><div class=\"t m0 x37 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">29 688 </div></td><td class=\"c x25d yb94 w72 h5a\"><div class=\"t m0 x2b hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25e yb94 w74 h5a\"><div class=\"t m0 x47 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">651 996 </div></td></tr><tr><td class=\"c x225 yb95 w6e h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Ingresos inter-segmentos </div></td><td class=\"c x258 yb95 w70 h5b\"><div class=\"t m0 x51 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25f yb95 w71 h5b\"><div class=\"t m0 x9c hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25d yb95 w72 h5b\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25e yb95 w74 h5b\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x225 yb96 w6e h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Ingresos ordinarios de clientes externos </div></td><td class=\"c x258 yb96 w70 h5b\"><div class=\"t m0 x64 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">622 308 </div></td><td class=\"c x25f yb96 w71 h5b\"><div class=\"t m0 x37 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">29 688 </div></td><td class=\"c x25d yb96 w72 h5b\"><div class=\"t m0 x2b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x25e yb96 w74 h5b\"><div class=\"t m0 x47 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">651 996 </div></td></tr><tr><td class=\"c x225 yb97 w6e h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Amortizaciones </div></td><td class=\"c x258 yb97 w70 h5b\"><div class=\"t m0 x17 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">13 082 </div></td><td class=\"c x25f yb97 w71 h5b\"><div class=\"t m0 x21 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">484<span class=\"ls0\"> </span></div></td><td class=\"c x25d yb97 w72 h5b\"><div class=\"t m0 x1d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">3 674 </div></td><td class=\"c x25e yb97 w74 h5b\"><div class=\"t m0 x43 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">17 240 </div></td></tr><tr><td class=\"c x225 yb98 w6e h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Resultado de explotaci\u00f3n </div></td><td class=\"c x258 yb98 w70 h5b\"><div class=\"t m0 x64 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">120 276 </div></td><td class=\"c x25f yb98 w71 h5b\"><div class=\"t m0 x51 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">( 13 237) </div></td><td class=\"c x25d yb98 w72 h5b\"><div class=\"t m0 x2e hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">( 48 066) </div></td><td class=\"c x25e yb98 w74 h5b\"><div class=\"t m0 x43 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">58 973 </div></td></tr><tr><td class=\"c x225 yb99 w6e h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Ingresos Financieros </div></td><td class=\"c x258 yb99 w70 h5b\"><div class=\"t m0 x49 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 656 </div></td><td class=\"c x25f yb99 w71 h5b\"><div class=\"t m0 x87 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">69<span class=\"ls0\"> </span></div></td><td class=\"c x25d yb99 w72 h5b\"><div class=\"t m0 x4a hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">81 <span class=\"ls0\"> </span></div></td><td class=\"c x25e yb99 w74 h5b\"><div class=\"t m0 x1d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 806 </div></td></tr><tr><td class=\"c x225 yb9a w6e h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Gastos Financieros </div></td><td class=\"c x258 yb9a w70 h5b\"><div class=\"t m0 x17 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">36 332 </div></td><td class=\"c x25f yb9a w71 h5b\"><div class=\"t m0 x96 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 494 </div></td><td class=\"c x25d yb9a w72 h5b\"><div class=\"t m0 x1d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 654 </div></td><td class=\"c x25e yb9a w74 h5b\"><div class=\"t m0 x43 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">39 480 </div></td></tr><tr><td class=\"c x225 yb9b w6e h5c\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Resultados antes de impuestos </div></td><td class=\"c x258 yb9b w70 h5c\"><div class=\"t m0 x17 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">85 600 </div></td><td class=\"c x25f yb9b w71 h5c\"><div class=\"t m0 x51 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">( 14 662) </div></td><td class=\"c x25d yb9b w72 h5c\"><div class=\"t m0 x2e hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">( 49 639) </div></td><td class=\"c x25e yb9b w74 h5c\"><div class=\"t m0 x43 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">21 299 </div></td></tr><tr><td class=\"c x225 yb9c w6e h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Total Activos </div></td><td class=\"c x258 yb9c w70 h5b\"><div class=\"t m0 x1e hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">1 038 326 </div></td><td class=\"c x25f yb9c w71 h5b\"><div class=\"t m0 x37 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">53 378 </div></td><td class=\"c x25d yb9c w72 h5b\"><div class=\"t m0 x20 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">24 061 </div></td><td class=\"c x25e yb9c w74 h5b\"><div class=\"t m0 xf hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">1 115 765 </div></td></tr><tr><td class=\"c x225 yb9d w6e h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Total Pasivos </div></td><td class=\"c x258 yb9d w70 h5b\"><div class=\"t m0 x64 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">728 434 </div></td><td class=\"c x25f yb9d w71 h5b\"><div class=\"t m0 x37 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">44 587 </div></td><td class=\"c x25d yb9d w72 h5b\"><div class=\"t m0 x20 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">54 458 </div></td><td class=\"c x25e yb9d w74 h5b\"><div class=\"t m0 x47 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">827 479 </div></td></tr><tr><td class=\"c x225 yb9e w6e h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Inversiones de activos fijos </div></td><td class=\"c x258 yb9e w70 h5b\"><div class=\"t m0 x17 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">23 142 </div></td><td class=\"c x25f yb9e w71 h5b\"><div class=\"t m0 x87 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">16<span class=\"ls0\"> </span></div></td><td class=\"c x25d yb9e w72 h5b\"><div class=\"t m0 x1d hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">3 308 </div></td><td class=\"c x25e yb9e w74 h5b\"><div class=\"t m0 x43 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">26 466 </div></td></tr></table>Los <span class=\"_ _11\"></span>ingresos<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>ordina<span class=\"_ _1\"></span>rios <span class=\"_ _2\"></span>procedentes <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>clientes <span class=\"_ _11\"></span>exte<span class=\"_ _1\"></span>rnos, <span class=\"_ _11\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>activos<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>tot<span class=\"_ _1\"></span>ales <span class=\"_ _11\"></span>y <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>pasivos<span class=\"_ _1\"></span> totales <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _6\"></span>informa <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>Consejo <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>Administraci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>valoran <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _6\"></span>con <span class=\"_ _a\"></span>criterios uniformes a los apl<span class=\"_ _1\"></span>icados en las<span class=\"_ _1\"></span> cuentas anuales<span class=\"_ _1\"></span>.<span class=\"_ _39\"> </span>El total del impor<span class=\"_ _1\"></span>te neto de la cif<span class=\"_ _1\"></span>ra de negocios procede<span class=\"_ _1\"></span>nte de cli<span class=\"_ _1\"></span>entes externos en<span class=\"_ _1\"></span> <span class=\"ls7\">202</span>4 y 202<span class=\"ls0\">3 se distribuye ge<span class=\"_ _1\"></span>ogr\u00e1ficamente co<span class=\"_ _1\"></span>mo sigue:  </span><table class=\"s w207 hea\" id=\"_b7415763-f774-4281-83a4-6de6ed14eca7\"><tr><td></td><td></td><td class=\"c x260 yba4 w78 h5b\"><div class=\"t m0 x86 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x260 yba5 w7a h5a\"><div class=\"t m0 x10 hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x261 yba5 w7c h5a\"><div class=\"t m0 x46 hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yba6 w76 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Espa\u00f1a </div></td><td class=\"c x260 yba6 w7a h5b\"><div class=\"t m0 x49 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">162 192 </div></td><td class=\"c x261 yba6 w7c h5b\"><div class=\"t m0 x31 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">221 280 </div></td></tr><tr><td class=\"c x225 yba7 w76 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Resto de Europa </div></td><td class=\"c x260 yba7 w7a h5a\"><div class=\"t m0 x49 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">34<span class=\"ls0\">0 821</span><span class=\"ls0\"> </span></div></td><td class=\"c x261 yba7 w7c h5a\"><div class=\"t m0 x31 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">273 169 </div></td></tr><tr><td class=\"c x225 yba8 w76 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Am\u00e9rica </div></td><td class=\"c x260 yba8 w7a h5b\"><div class=\"t m0 x58 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">17 157 </div></td><td class=\"c x261 yba8 w7c h5b\"><div class=\"t m0 x56 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">7 324 </div></td></tr><tr><td class=\"c x225 yba9 w76 h68\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Oriente Medio y Norte de \u00c1frica </div></td><td class=\"c x260 yba9 w7a h68\"><div class=\"t m0 x58 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">95 770 </div></td><td class=\"c x261 yba9 w7c h68\"><div class=\"t m0 x65 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">99 238 </div></td></tr><tr><td class=\"c x225 ybaa w76 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Comunidad de Estados Independientes </div></td><td class=\"c x260 ybaa w7a h5b\"><div class=\"t m0 x58 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">52 025 </div></td><td class=\"c x261 ybaa w7c h5b\"><div class=\"t m0 x65 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">50 <span class=\"ls0\">696</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ybab w76 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls14 ws0\">APAC<span class=\"ls0\"> </span></div></td><td class=\"c x260 ybab w7a h5a\"><div class=\"t m0 x68 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">1 251 </div></td><td class=\"c x261 ybab w7c h5a\"><div class=\"t m0 x68 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">289<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x260 ybac w7a h5b\"><div class=\"t m0 x49 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">669 216 </div></td><td class=\"c x261 ybac w7c h5b\"><div class=\"t m0 x31 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">651 996 </div></td></tr></table>Teniendo <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>naturaleza<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>actividades <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>Grupo, <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ingresos <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>actividad<span class=\"_ _1\"></span> de <span class=\"_ _7\"></span>fabricaci\u00f3n,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>mantenimiento<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>(que <span class=\"_ _0\"></span>componen <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>actividad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>material <span class=\"_ _0\"></span>rodante) <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>m<span class=\"_ _0\"></span>\u00e1quinas auxiliares <span class=\"_ _8\"></span>y <span class=\"_ _13\"> </span>otros, <span class=\"_ _9\"> </span>representaron<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>el <span class=\"_ _13\"> </span>52%, <span class=\"_ _9\"> </span>42% <span class=\"_ _9\"></span>y <span class=\"_ _9\"> </span>6%, <span class=\"_ _13\"> </span>respectiva<span class=\"_ _1\"></span>mente, <span class=\"_ _8\"></span>de <span class=\"_ _13\"> </span>la <span class=\"_ _9\"> </span>totalidad <span class=\"_ _9\"></span>de ingresos medios de<span class=\"_ _1\"></span> los \u00faltimos <span class=\"_ _1\"></span>tres a\u00f1os (pe<span class=\"_ _1\"></span>riodo 2022-<span class=\"ls7\">202</span>4<span class=\"lsc\">).</span> El <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>corrientes <span class=\"_ _0\"></span>distintos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>instrumentos financieros <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>impuesto diferido al 31 de dici<span class=\"_ _1\"></span>embre <span class=\"ls7\">202</span>4 y <span class=\"ls7\">202</span>3 se di<span class=\"_ _1\"></span>stribuye geogr\u00e1<span class=\"_ _1\"></span>ficamente co<span class=\"_ _1\"></span>mo sigue:  <table class=\"s w206 he9\" id=\"_fd45d323-353c-4ad9-ac67-bd0923e7db37\"><tr><td></td><td></td><td class=\"c x260 yb9f w7f h5b\"><div class=\"t m0 x86 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x260 yba0 w81 h5a\"><div class=\"t m0 x10 hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x261 yba0 w83 h5a\"><div class=\"t m0 x56 hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yba1 w7d h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Espa\u00f1a </div></td><td class=\"c x260 yba1 w81 h5b\"><div class=\"t m0 x45 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">273 141 </div></td><td class=\"c x261 yba1 w83 h5b\"><div class=\"t m0 x43 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">243 781 </div></td></tr><tr><td class=\"c x225 yba2 w7d h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Extranjero </div></td><td class=\"c x260 yba2 w81 h5a\"><div class=\"t m0 x68 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">8 756 </div></td><td class=\"c x261 yba2 w83 h5a\"><div class=\"t m0 x45 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">7 410 </div></td></tr><tr><td></td><td class=\"c x260 yba3 w81 h5b\"><div class=\"t m0 x45 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">281 897 </div></td><td class=\"c x261 yba3 w83 h5b\"><div class=\"t m0 x43 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">251 191 </div></td></tr></table>El <span class=\"_ _0\"></span>Grupo cuenta <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>establecimientos permanentes<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>distintos <span class=\"_ _0\"></span>pa\u00edses, siendo <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>detalle de ingresos asociados<span class=\"_ _1\"></span> a los mismos co<span class=\"_ _1\"></span>mo sigue: La cifra de <span class=\"_ _1\"></span>ventas del<span class=\"_ _1\"></span> Grupo <span class=\"_ _1\"></span>afectas al<span class=\"_ _1\"></span> Estableci<span class=\"_ _1\"></span>miento Per<span class=\"_ _1\"></span>manente en <span class=\"_ _1\"></span>Kazajs<span class=\"_ _1\"></span>t\u00e1n ha sido <span class=\"_ _1\"></span>de 44.728 miles de eu<span class=\"_ _1\"></span>ros en el<span class=\"_ _1\"></span> ejercicio 2024 (42.7<span class=\"_ _1\"></span>62 miles de euros<span class=\"_ _1\"></span> en 2023<span class=\"lsc\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>La <span class=\"_ _7\"></span>cifra <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>ventas <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>afectas <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>Establecimiento <span class=\"_ _7\"></span>Permanen<span class=\"_ _1\"></span>te <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>Uzbekist\u00e1n <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>sido de <span class=\"ls0\">7.011 miles de euro<span class=\"_ _1\"></span>s en el ejercici<span class=\"_ _1\"></span>o <span class=\"ls7\">202</span>4 (7.465 miles de<span class=\"_ _1\"></span> euros en 20<span class=\"_ _1\"></span>23<span class=\"lsc\">).</span> </span>La <span class=\"_ _11\"></span>cifra <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>ingre<span class=\"_ _1\"></span>sos <span class=\"_ _11\"></span>asociada <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>Establ<span class=\"_ _1\"></span>ecimiento <span class=\"_ _11\"></span>Permanen<span class=\"_ _1\"></span>te <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>Arabia <span class=\"_ _2\"></span>Saud\u00ed <span class=\"_ _11\"></span>ha <span class=\"_ _11\"></span>sido <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> 87.958 miles de eu<span class=\"_ _1\"></span>ros en el<span class=\"_ _1\"></span> ejercicio <span class=\"ls7\">202</span>4 (84.5<span class=\"_ _1\"></span>11 miles de euros en<span class=\"_ _1\"></span> 2023).  La <span class=\"_ _a\"></span>cifra <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>ingresos <span class=\"_ _a\"></span>asociada <span class=\"_ _a\"></span>al <span class=\"_ _6\"></span>Establecimiento <span class=\"_ _a\"></span>Permanente <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>Egipto<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>ha <span class=\"_ _a\"></span>sido <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>4.497 <span class=\"_ _a\"></span>miles de euros en el<span class=\"_ _1\"></span> ejercicio 2024 y de 3.549<span class=\"_ _1\"></span> miles de <span class=\"_ _1\"></span>euros en el ejercicio 202<span class=\"_ _1\"></span>3. Durante <span class=\"_ _a\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _a\"></span>2024 <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>sociedad <span class=\"_ _a\"></span>Patentes <span class=\"_ _a\"></span>Talgo, <span class=\"_ _6\"></span>S.L.U.<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>ha <span class=\"_ _a\"></span>constituido <span class=\"_ _a\"></span>un <span class=\"_ _6\"></span>establecimiento<span class=\"_ _1\"></span> permanente en Al<span class=\"_ _1\"></span>emania",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "<div class=\"c w41 h3e gs79\"><div class=\"t m0 x38 h9 y197 ff3 fs4 fc0 sc0 ls0 ws0\">6.   Inmovilizado <span class=\"_ _1\"></span>material </div></div><div class=\"c w41 h3e gs79\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _0\"></span>movimientos<span class=\"_ _1\"></span> en <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cuentas de <span class=\"_ _0\"></span>Inmovilizado material durante los <span class=\"_ _0\"></span>ejercicios 202<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2023<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs79\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">han sido los siguientes<span class=\"_ _1\"></span>: </div></div><div class=\"gs7a\"><table class=\"s w208 heb\" id=\"_3292faf0-0ae2-4b6e-9699-f3e53b5f5b47\"><tr><td></td><td></td><td class=\"t m0 x262 h26 ybad ff3 fs8 fc0 sc0 ls0 ws0\">Diferencias </td><td></td><td></td><td></td><td class=\"c x263 ybae w8d h27\"><div class=\"t m0 x96 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"t m0 x264 h26 ybaf ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </td><td class=\"t m0 x265 h26 ybaf ff3 fs8 fc0 sc0 ls0 ws0\">de </td><td></td><td></td><td></td><td class=\"t m0 x266 h26 ybaf ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </td></tr><tr><td></td><td class=\"t m0 x264 h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.23 </td><td class=\"t m0 x267 h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">conversi\u00f3n </td><td class=\"t m0 x268 h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">Adiciones </td><td class=\"t m0 x269 h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">Retiros </td><td class=\"t m0 x26a h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">Traspasos<span class=\"_ _0\"></span> </td><td class=\"t m0 x266 h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.24 </td></tr><tr><td class=\"c x225 ybb1 w85 h6d\"><div class=\"t m0 x2 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">Coste </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 ybb2 w85 h6e\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Terrenos </div></td><td class=\"c x26b ybb2 w87 h6e\"><div class=\"t m0 x56 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">9 894 </div></td><td class=\"c x26c ybb2 w89 h6e\"><div class=\"t m0 x2b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybb2 w8b h6e\"><div class=\"t m0 x48 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybb2 w8c h6e\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybb2 w8e h6e\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybb2 w90 h6e\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">9 894 </div></td></tr><tr><td class=\"c x225 ybb3 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>os de uso </div></td><td class=\"c x26b ybb3 w87 h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">9 407 </div></td><td class=\"c x26c ybb3 w89 h6d\"><div class=\"t m0 x58 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">109<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybb3 w8b h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">6 437 </div></td><td class=\"c x26e ybb3 w8c h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 4 648) </div></td><td class=\"c x263 ybb3 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybb3 w90 h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">11 305 </div></td></tr><tr><td class=\"c x225 ybb4 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Construcciones<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybb4 w87 h6f\"><div class=\"t m0 x72 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">48 222 </div></td><td class=\"c x26c ybb4 w89 h6f\"><div class=\"t m0 x2b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybb4 w8b h6f\"><div class=\"t m0 x48 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybb4 w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybb4 w8e h6f\"><div class=\"t m0 x7b h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">223<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybb4 w90 h6f\"><div class=\"t m0 x67 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">48 445 </div></td></tr><tr><td class=\"c x225 ybb5 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Instalaciones t\u00e9cnic<span class=\"_ _0\"></span>as y maquina<span class=\"_ _0\"></span>ria </div></td><td class=\"c x26b ybb5 w87 h6d\"><div class=\"t m0 x72 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">39 074 </div></td><td class=\"c x26c ybb5 w89 h6d\"><div class=\"t m0 x58 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">248<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybb5 w8b h6d\"><div class=\"t m0 x4a h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">301<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybb5 w8c h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(      28) </div></td><td class=\"c x263 ybb5 w8e h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">556<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybb5 w90 h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">40 151 </div></td></tr><tr><td class=\"c x225 ybb6 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Otras instalaciones,<span class=\"_ _0\"></span> utillaje y mobilia<span class=\"_ _0\"></span>rio </div></td><td class=\"c x26b ybb6 w87 h6d\"><div class=\"t m0 x72 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">62 169 </div></td><td class=\"c x26c ybb6 w89 h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x26d ybb6 w8b h6d\"><div class=\"t m0 x10 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">54<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybb6 w8c h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(    385) </div></td><td class=\"c x263 ybb6 w8e h6d\"><div class=\"t m0 x4a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">1 844 </div></td><td class=\"c x26f ybb6 w90 h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">63 684 </div></td></tr><tr><td class=\"c x225 ybb7 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Anticipos e inmoviliz<span class=\"_ _0\"></span>ado en curso<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybb7 w87 h6f\"><div class=\"t m0 x56 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">3 765 </div></td><td class=\"c x26c ybb7 w89 h6f\"><div class=\"t m0 x7b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">7 </div></td><td class=\"c x26d ybb7 w8b h6f\"><div class=\"t m0 x56 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">4 <span class=\"ls15\">03<span class=\"ls0\">5</span></span><span class=\"ls15\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x26e ybb7 w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybb7 w8e h6f\"><div class=\"t m0 x67 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 3 <span class=\"ls4\">164</span><span class=\"ls4\">)<span class=\"_ _0\"></span></span> </div></td><td class=\"c x26f ybb7 w90 h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">4 643 </div></td></tr><tr><td class=\"c x225 ybb8 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Otro inmovilizado<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybb8 w87 h6d\"><div class=\"t m0 x72 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">12 039 </div></td><td class=\"c x26c ybb8 w89 h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x26d ybb8 w8b h6d\"><div class=\"t m0 x4a h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">207<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybb8 w8c h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(    725) </div></td><td class=\"c x263 ybb8 w8e h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">489<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybb8 w90 h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">12 015 </div></td></tr><tr><td></td><td class=\"c x26b ybb9 w87 h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">184 570 </div></td><td class=\"c x26c ybb9 w89 h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">371<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybb9 w8b h6f\"><div class=\"t m0 x72 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">11 03<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x26e ybb9 w8c h6f\"><div class=\"t m0 x49 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 5 786) </div></td><td class=\"c x263 ybb9 w8e h6f\"><div class=\"t m0 x56 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     5<span class=\"ls15\">2</span><span class=\"ls15\">)</span> </div></td><td class=\"c x26f ybb9 w90 h6f\"><div class=\"t m0 x65 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">190 137 </div></td></tr><tr><td class=\"c x225 ybba w85 h6d\"><div class=\"t m0 x2 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n y p\u00e9r<span class=\"_ _0\"></span>didas por deterior<span class=\"_ _0\"></span>o </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 ybbb w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>os de uso </div></td><td class=\"c x26b ybbb w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(     6 543) </div></td><td class=\"c x26c ybbb w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   39) </div></td><td class=\"c x26d ybbb w8b h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 2 126) </div></td><td class=\"c x26e ybbb w8c h6d\"><div class=\"t m0 x50 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">4 648 </div></td><td class=\"c x263 ybbb w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybbb w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(     4 060) </div></td></tr><tr><td class=\"c x225 ybbc w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Construcciones<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybbc w87 h6f\"><div class=\"t m0 x26 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   32 840) </div></td><td class=\"c x26c ybbc w89 h6f\"><div class=\"t m0 x2b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybbc w8b h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 1 232) </div></td><td class=\"c x26e ybbc w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybbc w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybbc w90 h6f\"><div class=\"t m0 x20 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   34 072) </div></td></tr><tr><td class=\"c x225 ybbd w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Instalaciones t\u00e9cnic<span class=\"_ _0\"></span>as y maquina<span class=\"_ _0\"></span>ria </div></td><td class=\"c x26b ybbd w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   30 321) </div></td><td class=\"c x26c ybbd w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 228) </div></td><td class=\"c x26d ybbd w8b h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 1 858) </div></td><td class=\"c x26e ybbd w8c h6d\"><div class=\"t m0 x14 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybbd w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybbd w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   32 392) </div></td></tr><tr><td class=\"c x225 ybbe w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Otras instalaciones,<span class=\"_ _0\"></span> utillaje y mobilia<span class=\"_ _0\"></span>rio </div></td><td class=\"c x26b ybbe w87 h6f\"><div class=\"t m0 x26 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   51 192) </div></td><td class=\"c x26c ybbe w89 h6f\"><div class=\"t m0 x49 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     2) </div></td><td class=\"c x26d ybbe w8b h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 2 780) </div></td><td class=\"c x26e ybbe w8c h6f\"><div class=\"t m0 x10 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">353<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybbe w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybbe w90 h6f\"><div class=\"t m0 x20 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   53 621) </div></td></tr><tr><td class=\"c x225 ybbf w85 h70\"><div class=\"t m0 x2 h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">Otro inmovilizado<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybbf w87 h70\"><div class=\"t m0 x26 h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">(     9 617) </div></td><td class=\"c x26c ybbf w89 h70\"><div class=\"t m0 x49 h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">(     5) </div></td><td class=\"c x26d ybbf w8b h70\"><div class=\"t m0 x1d h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">(    532) </div></td><td class=\"c x26e ybbf w8c h70\"><div class=\"t m0 x10 h28 y4ed ff4 fs8 fc0 sc0 ls4 ws0\">725<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybbf w8e h70\"><div class=\"t m0 x1c h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybbf w90 h70\"><div class=\"t m0 x20 h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">(     9 429) </div></td></tr><tr><td class=\"c x225 ybc0 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">P\u00e9rdida por deterio<span class=\"_ _0\"></span>ro </div></td><td class=\"c x26b ybc0 w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(        162) </div></td><td class=\"c x26c ybc0 w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(     8) </div></td><td class=\"c x26d ybc0 w8b h6d\"><div class=\"t m0 x48 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybc0 w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybc0 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybc0 w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(        170) </div></td></tr><tr><td></td><td class=\"c x26b ybc1 w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 130 675) </div></td><td class=\"c x26c ybc1 w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 282) </div></td><td class=\"c x26d ybc1 w8b h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 8 528) </div></td><td class=\"c x26e ybc1 w8c h6d\"><div class=\"t m0 x50 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">5 741 </div></td><td class=\"c x263 ybc1 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybc1 w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 133 744) </div></td></tr><tr><td class=\"c x225 ybc2 w85 h6f\"><div class=\"t m0 x2 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">Valor neto conta<span class=\"_ _0\"></span>ble </div></td><td class=\"c x26b ybc2 w87 h6f\"><div class=\"t m0 x72 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">53 895 </div></td><td class=\"c x26c ybc2 w89 h6f\"><div class=\"t m0 x68 h26 y4e1 ff3 fs8 fc0 sc0 ls4 ws0\">89<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybc2 w8b h6f\"><div class=\"t m0 x56 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">2 506 </div></td><td class=\"c x26e ybc2 w8c h6f\"><div class=\"t m0 x67 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">(     45) </div></td><td class=\"c x263 ybc2 w8e h6f\"><div class=\"t m0 x58 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">(    5<span class=\"ls15\">2</span><span class=\"ls15\">)</span> </div></td><td class=\"c x26f ybc2 w90 h6f\"><div class=\"t m0 x67 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">56 393 </div></td></tr><tr><td></td><td></td><td class=\"t m0 x262 h26 ybc3 ff3 fs8 fc0 sc0 ls0 ws0\">Diferencias </td><td></td><td></td><td></td><td class=\"c x263 ybc4 w8d h27\"><div class=\"t m0 x96 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"t m0 x264 h26 ybc5 ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </td><td class=\"t m0 x265 h26 ybc5 ff3 fs8 fc0 sc0 ls0 ws0\">de </td><td></td><td></td><td></td><td class=\"t m0 x266 h26 ybc5 ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </td></tr><tr><td></td><td class=\"t m0 x264 h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.22 </td><td class=\"t m0 x267 h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">conversi\u00f3n </td><td class=\"t m0 x268 h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">Adiciones </td><td class=\"t m0 x269 h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">Retiros </td><td class=\"t m0 x26a h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">Traspasos<span class=\"_ _0\"></span> </td><td class=\"t m0 x266 h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.23 </td></tr><tr><td class=\"c x225 ybc7 w85 h6f\"><div class=\"t m0 x2 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">Coste </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 ybc8 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Terrenos </div></td><td class=\"c x26b ybc8 w87 h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">9 894 </div></td><td class=\"c x26c ybc8 w89 h6d\"><div class=\"t m0 x2b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybc8 w8b h6d\"><div class=\"t m0 x48 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybc8 w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybc8 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybc8 w90 h6d\"><div class=\"t m0 x58 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">9 894 </div></td></tr><tr><td class=\"c x225 ybc9 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>os de uso </div></td><td class=\"c x26b ybc9 w87 h6f\"><div class=\"t m0 x56 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">9 279 </div></td><td class=\"c x26c ybc9 w89 h6f\"><div class=\"t m0 x49 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   84) </div></td><td class=\"c x26d ybc9 w8b h6f\"><div class=\"t m0 x4a h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">212<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybc9 w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybc9 w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybc9 w90 h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">9 407 </div></td></tr><tr><td class=\"c x225 ybca w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Construcciones<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybca w87 h6d\"><div class=\"t m0 x72 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">48 205 </div></td><td class=\"c x26c ybca w89 h6d\"><div class=\"t m0 x2b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybca w8b h6d\"><div class=\"t m0 x48 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybca w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybca w8e h6d\"><div class=\"t m0 x48 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">17<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybca w90 h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">48 222 </div></td></tr><tr><td class=\"c x225 ybcb w85 h70\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Instalaciones t\u00e9cnic<span class=\"_ _0\"></span>as y maquina<span class=\"_ _0\"></span>ria </div></td><td class=\"c x26b ybcb w87 h70\"><div class=\"t m0 x72 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">37 978 </div></td><td class=\"c x26c ybcb w89 h70\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 140) </div></td><td class=\"c x26d ybcb w8b h70\"><div class=\"t m0 x4a h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">146<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybcb w8c h70\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybcb w8e h70\"><div class=\"t m0 x4a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">1 090 </div></td><td class=\"c x26f ybcb w90 h70\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">39 074 </div></td></tr><tr><td class=\"c x225 ybcc w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Otras instalaciones,<span class=\"_ _0\"></span> utillaje y mobilia<span class=\"_ _0\"></span>rio </div></td><td class=\"c x26b ybcc w87 h6f\"><div class=\"t m0 x72 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">59 114 </div></td><td class=\"c x26c ybcc w89 h6f\"><div class=\"t m0 x2b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybcc w8b h6f\"><div class=\"t m0 x4a h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">215<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybcc w8c h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   37) </div></td><td class=\"c x263 ybcc w8e h6f\"><div class=\"t m0 x4a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">2 877 </div></td><td class=\"c x26f ybcc w90 h6f\"><div class=\"t m0 x67 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">62 169 </div></td></tr><tr><td class=\"c x225 ybcd w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Anticipos e inmoviliz<span class=\"_ _0\"></span>ado en curso<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybcd w87 h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">2 693 </div></td><td class=\"c x26c ybcd w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(     4) </div></td><td class=\"c x26d ybcd w8b h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">4 995 </div></td><td class=\"c x26e ybcd w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybcd w8e h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 3 919) </div></td><td class=\"c x26f ybcd w90 h6d\"><div class=\"t m0 x58 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">3 765 </div></td></tr><tr><td class=\"c x225 ybce w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Otro inmovilizado<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybce w87 h6f\"><div class=\"t m0 x72 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">11 626 </div></td><td class=\"c x26c ybce w89 h6f\"><div class=\"t m0 x49 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     4) </div></td><td class=\"c x26d ybce w8b h6f\"><div class=\"t m0 x4a h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">307<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybce w8c h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 101) </div></td><td class=\"c x263 ybce w8e h6f\"><div class=\"t m0 x7b h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">211<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybce w90 h6f\"><div class=\"t m0 x67 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">12 039 </div></td></tr><tr><td></td><td class=\"c x26b ybcf w87 h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">178 789 </div></td><td class=\"c x26c ybcf w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 232) </div></td><td class=\"c x26d ybcf w8b h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">5 875 </div></td><td class=\"c x26e ybcf w8c h6d\"><div class=\"t m0 x58 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 138) </div></td><td class=\"c x263 ybcf w8e h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">276<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybcf w90 h6d\"><div class=\"t m0 x65 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">184 570 </div></td></tr><tr><td class=\"c x225 ybd0 w85 h6d\"><div class=\"t m0 x2 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n y p\u00e9r<span class=\"_ _0\"></span>didas por deterior<span class=\"_ _0\"></span>o </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 ybd1 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>os de uso </div></td><td class=\"c x26b ybd1 w87 h6f\"><div class=\"t m0 x26 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     4 294) </div></td><td class=\"c x26c ybd1 w89 h6f\"><div class=\"t m0 x68 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">27<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybd1 w8b h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 2 276) </div></td><td class=\"c x26e ybd1 w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybd1 w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd1 w90 h6f\"><div class=\"t m0 x20 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     6 543) </div></td></tr><tr><td class=\"c x225 ybd2 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Construcciones<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybd2 w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   31 579) </div></td><td class=\"c x26c ybd2 w89 h6d\"><div class=\"t m0 x2b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybd2 w8b h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 1 261) </div></td><td class=\"c x26e ybd2 w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybd2 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd2 w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   32 840) </div></td></tr><tr><td class=\"c x225 ybd3 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Instalaciones t\u00e9cnic<span class=\"_ _0\"></span>as y maquina<span class=\"_ _0\"></span>ria </div></td><td class=\"c x26b ybd3 w87 h6f\"><div class=\"t m0 x26 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   28 075) </div></td><td class=\"c x26c ybd3 w89 h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">134<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybd3 w8b h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 2 380) </div></td><td class=\"c x26e ybd3 w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybd3 w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd3 w90 h6f\"><div class=\"t m0 x20 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   30 321) </div></td></tr><tr><td class=\"c x225 ybd4 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Otras instalaciones,<span class=\"_ _0\"></span> utillaje y mobilia<span class=\"_ _0\"></span>rio </div></td><td class=\"c x26b ybd4 w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   48 426) </div></td><td class=\"c x26c ybd4 w89 h6d\"><div class=\"t m0 x2b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybd4 w8b h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 2 803) </div></td><td class=\"c x26e ybd4 w8c h6d\"><div class=\"t m0 x14 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">37<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybd4 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd4 w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   51 192) </div></td></tr><tr><td class=\"c x225 ybd5 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Otro inmovilizado<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybd5 w87 h6f\"><div class=\"t m0 x26 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     9 145) </div></td><td class=\"c x26c ybd5 w89 h6f\"><div class=\"t m0 x7b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x26d ybd5 w8b h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(    576) </div></td><td class=\"c x26e ybd5 w8c h6f\"><div class=\"t m0 x10 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">100<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybd5 w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd5 w90 h6f\"><div class=\"t m0 x20 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     9 617) </div></td></tr><tr><td class=\"c x225 ybd6 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">P\u00e9rdida por deterio<span class=\"_ _0\"></span>ro </div></td><td class=\"c x26b ybd6 w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(        166) </div></td><td class=\"c x26c ybd6 w89 h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x26d ybd6 w8b h6d\"><div class=\"t m0 x48 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybd6 w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybd6 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd6 w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(        162) </div></td></tr><tr><td></td><td class=\"c x26b ybd7 w87 h6e\"><div class=\"t m0 x26 h28 y506 ff4 fs8 fc0 sc0 ls0 ws0\">( 121 685) </div></td><td class=\"c x26c ybd7 w89 h6e\"><div class=\"t m0 x58 h28 y506 ff4 fs8 fc0 sc0 ls4 ws0\">169<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybd7 w8b h6e\"><div class=\"t m0 x1d h28 y506 ff4 fs8 fc0 sc0 ls0 ws0\">( 9 296) </div></td><td class=\"c x26e ybd7 w8c h6e\"><div class=\"t m0 x10 h28 y506 ff4 fs8 fc0 sc0 ls4 ws0\">137<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybd7 w8e h6e\"><div class=\"t m0 x1c h28 y506 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd7 w90 h6e\"><div class=\"t m0 x20 h28 y506 ff4 fs8 fc0 sc0 ls0 ws0\">( 130 675) </div></td></tr><tr><td class=\"c x225 ybd8 w85 h6d\"><div class=\"t m0 x2 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">Valor neto conta<span class=\"_ _0\"></span>ble </div></td><td class=\"c x26b ybd8 w87 h6d\"><div class=\"t m0 x72 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">57 104 </div></td><td class=\"c x26c ybd8 w89 h6d\"><div class=\"t m0 x49 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">(   63) </div></td><td class=\"c x26d ybd8 w8b h6d\"><div class=\"t m0 x1d h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">( 3 421) </div></td><td class=\"c x26e ybd8 w8c h6d\"><div class=\"t m0 x58 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">(     1) </div></td><td class=\"c x263 ybd8 w8e h6d\"><div class=\"t m0 x7b h26 y247 ff3 fs8 fc0 sc0 ls4 ws0\">276<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybd8 w90 h6d\"><div class=\"t m0 x67 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">53 895 </div></td></tr></table></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y4b5 ff4 fs4 fc0 sc0 ls0 ws0\">Las <span class=\"_ _0\"></span>principales <span class=\"_ _0\"></span>adiciones del <span class=\"_ _0\"></span>inmovilizado <span class=\"_ _0\"></span>material se <span class=\"_ _7\"></span>refieren <span class=\"_ _0\"></span>a inversiones <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>factor\u00edas </div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y4b6 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>Matas <span class=\"_ _6\"></span>II <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>Rivabellosa, <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _6\"></span>como, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>inversiones <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>equipos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>procesos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>informaci\u00f3n. </div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y509 ff4 fs4 fc0 sc0 ls0 ws0\">Dentro <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>impo<span class=\"_ _1\"></span>rte <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la<span class=\"_ _6\"></span>s <span class=\"_ _8\"></span>adiciones <span class=\"_ _11\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>ejercicio<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>2024 <span class=\"_ _11\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>encuentran <span class=\"_ _11\"></span>ca<span class=\"_ _1\"></span>pitalizados <span class=\"_ _11\"></span>gasto<span class=\"_ _1\"></span>s </div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y27a ff4 fs4 fc0 sc0 ls0 ws0\">incurridos <span class=\"_ _0\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>para <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>activo <span class=\"_ _2\"></span>por<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>1.225 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>(1.008 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de </div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y372 ff4 fs4 fc0 sc0 ls0 ws0\">euros en el ejercici<span class=\"_ _1\"></span>o 2023). </div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y50a ff4 fs4 fc0 sc0 ls0 ws0\">Las <span class=\"_ _2\"></span>bajas <span class=\"_ _11\"></span>correspon<span class=\"_ _1\"></span>den <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>su <span class=\"_ _2\"></span>mayor\u00eda <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>elementos <span class=\"_ _11\"></span>dados<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>baja <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>no <span class=\"_ _11\"></span>encont<span class=\"_ _1\"></span>rarse <span class=\"_ _2\"></span>en </div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y50b ff4 fs4 fc0 sc0 ls0 ws0\">condiciones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>uso. <span class=\"_ _7\"></span>As\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>donaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>equipos <span class=\"_ _0\"></span>inform\u00e1ticos <span class=\"_ _7\"></span>para <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>damnificados </div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y50c ff4 fs4 fc0 sc0 ls0 ws0\">por la <span class=\"ls11\">DANA </span>acontecida en Valen<span class=\"_ _1\"></span>cia. </div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y50e ff4 fs4 fc0 sc0 ls0 ws0\">El ep\u00edgrafe d<span class=\"_ _1\"></span>e Ter<span class=\"_ _1\"></span>renos y <span class=\"_ _1\"></span>Construcciones <span class=\"_ _1\"></span>incluye l<span class=\"_ _1\"></span>as dos propi<span class=\"_ _1\"></span>edades del <span class=\"_ _6\"></span>G<span class=\"_ _0\"></span>rupo si<span class=\"_ _1\"></span>tuadas en<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y50f ff4 fs4 fc0 sc0 ls0 ws0\">Rivabell<span class=\"_ _1\"></span>osa (\u00c1lava) y Las Roza<span class=\"_ _1\"></span>s (Madrid)<span class=\"_ _1\"></span>. </div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y511 ff4 fs4 fc0 sc0 ls0 ws0\">a) <span class=\"_ _29\"> </span>Bienes totalmente amortizad<span class=\"_ _1\"></span>os </div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y513 ff4 fs4 fc0 sc0 ls0 ws0\">Al <span class=\"_ _6\"></span>31 de <span class=\"_ _6\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2024 <span class=\"_ _6\"></span>existe <span class=\"_ _1\"></span>inmovilizado <span class=\"_ _6\"></span>material <span class=\"_ _6\"></span>con un <span class=\"_ _6\"></span>coste <span class=\"_ _1\"></span>origina<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>85.081 <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>iles<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y514 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _11\"></span>euros <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>est\u00e1 <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>otalmente <span class=\"_ _2\"></span>amortizado <span class=\"_ _11\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>todav\u00eda <span class=\"_ _11\"></span>est\u00e1 <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>uso <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>cuales <span class=\"_ _8\"></span>15.586 </div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y515 ff4 fs4 fc0 sc0 ls0 ws0\">miles <span class=\"_ _1\"></span>de eu<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>os <span class=\"_ _1\"></span>correspon<span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>a C<span class=\"_ _1\"></span>onstruccion<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>(80.257 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>euros en <span class=\"_ _6\"></span>2023 de <span class=\"_ _1\"></span>los <span class=\"_ _6\"></span>cuales </div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y516 ff4 fs4 fc0 sc0 ls7 ws0\">15.523<span class=\"ls0\"> miles de euros<span class=\"_ _1\"></span> correspond<span class=\"_ _1\"></span>\u00edan a Construc<span class=\"_ _1\"></span>ciones). </span></div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y518 ff4 fs4 fc0 sc0 ls0 ws0\">b) <span class=\"_ _29\"> </span>Seguros </div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y51a ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _a\"></span>Grupo <span class=\"_ _6\"></span>tiene <span class=\"_ _a\"></span>contratadas <span class=\"_ _a\"></span>varias <span class=\"_ _a\"></span>p\u00f3lizas <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>seguro <span class=\"_ _a\"></span>para <span class=\"_ _6\"></span>cubrir <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>riesgos <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>que <span class=\"_ _a\"></span>est\u00e1n <span class=\"_ _a\"></span>suj<span class=\"_ _0\"></span>etos </div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y259 ff4 fs4 fc0 sc0 ls0 ws0\">los <span class=\"_ _6\"></span>elementos<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>inmovil<span class=\"_ _1\"></span>izado <span class=\"_ _6\"></span>material.<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>La <span class=\"_ _6\"></span>cobertura <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>estas <span class=\"_ _a\"></span>p\u00f3lizas <span class=\"_ _6\"></span>se <span class=\"_ _a\"></span>considera <span class=\"_ _6\"></span>suficiente.<span class=\"_ _6\"></span> <span class=\"_ _0\"></span> </div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y51c ff4 fs4 fc0 sc0 ls0 ws0\">c) <span class=\"_ _4\"> </span>P\u00e9rdidas por dete<span class=\"_ _1\"></span>rioro </div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y51e ff4 fs4 fc0 sc0 ls0 ws0\">Durante los ejerci<span class=\"_ _1\"></span>cios 2024 y 2023<span class=\"lsf\">, </span>el<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>Grupo no h<span class=\"_ _1\"></span>a reconocido p\u00e9rdi<span class=\"_ _1\"></span>das por deterioro<span class=\"_ _1\"></span>.<span class=\"_ _39\"> </span></div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y520 ff4 fs4 fc0 sc0 ls0 ws0\">d) <span class=\"_ _29\"> </span>I<span class=\"_ _0\"></span>nmovilizado <span class=\"_ _1\"></span>material afecto a<span class=\"_ _1\"></span> garant\u00edas </div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y522 ff4 fs4 fc0 sc0 ls0 ws0\">En <span class=\"ls7\">202</span>4 <span class=\"ls8\">y <span class=\"ls7\">202</span></span>3 no hay inmovilizado ma<span class=\"_ _1\"></span>terial afe<span class=\"_ _1\"></span>cto a garant\u00edas. </div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y524 ff4 fs4 fc0 sc0 ls0 ws0\">e)       Inmovil<span class=\"_ _1\"></span>izado material situado<span class=\"_ _1\"></span> en el extran<span class=\"_ _1\"></span>jero </div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y526 ff4 fs4 fc0 sc0 ls0 ws0\">Al <span class=\"_ _1\"></span>31 de<span class=\"_ _6\"></span> diciembre<span class=\"_ _1\"></span> de <span class=\"_ _6\"></span>2024 <span class=\"ls8\">y <span class=\"ls7\">202</span></span>3<span class=\"_ _6\"></span> el <span class=\"_ _1\"></span>Grupo <span class=\"_ _6\"></span>tiene si<span class=\"_ _1\"></span>tuadas en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>extran<span class=\"_ _1\"></span>jero <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>inversiones<span class=\"_ _1\"></span> e<span class=\"_ _6\"></span>n </div></div><div class=\"c w41 h3e gs7c\"><div class=\"t m0 x38 ha y527 ff4 fs4 fc0 sc0 ls0 ws0\">inmovilizado mate<span class=\"_ _1\"></span>rial cuyo valor<span class=\"_ _1\"></span> neto contable<span class=\"_ _1\"></span> se detalla a con<span class=\"_ _1\"></span>tinuaci\u00f3n: </div></div><div class=\"gs21\"><table class=\"s w209 hec\" id=\"_62d8d3ad-ea3b-441b-80c6-8ae09cd7b3fb\"><tr><td></td><td></td><td class=\"c x25d ybd9 w96 h5a\"><div class=\"t m0 x7b hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td class=\"c x225 ybda w92 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Inmovilizado </div></td><td class=\"c x270 ybda w94 h5b\"><div class=\"t m0 x38 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x25d ybda w96 h5b\"><div class=\"t m0 x19 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ybdb w92 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Terrenos y construcciones </div></td><td class=\"c x270 ybdb w94 h5b\"><div class=\"t m0 x21 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">15 684 </div></td><td class=\"c x25d ybdb w96 h5b\"><div class=\"t m0 x4 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">15 684 </div></td></tr><tr><td class=\"c x225 ybdc w92 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Instalaciones t\u00e9cnicas y maquinaria </div></td><td class=\"c x270 ybdc w94 h5b\"><div class=\"t m0 x21 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">14 686 </div></td><td class=\"c x25d ybdc w96 h5b\"><div class=\"t m0 x4 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">13 943 </div></td></tr><tr><td class=\"c x225 ybdd w92 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Otras instalaciones, utillaje y mobiliario </div></td><td class=\"c x270 ybdd w94 h5b\"><div class=\"t m0 x1f hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">3 265 </div></td><td class=\"c x25d ybdd w96 h5b\"><div class=\"t m0 x18 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">3 223 </div></td></tr><tr><td class=\"c x225 ybde w92 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Anticipos e inmovilizado en curso </div></td><td class=\"c x270 ybde w94 h5a\"><div class=\"t m0 x9c hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">134<span class=\"ls0\"> </span></div></td><td class=\"c x25d ybde w96 h5a\"><div class=\"t m0 x91 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">126<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ybdf w92 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Otro inmovilizado material </div></td><td class=\"c x270 ybdf w94 h5b\"><div class=\"t m0 x19 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">99<span class=\"ls0\"> </span></div></td><td class=\"c x25d ybdf w96 h5b\"><div class=\"t m0 x91 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">148<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ybe0 w92 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Activos por derechos de uso </div></td><td class=\"c x270 ybe0 w94 h5b\"><div class=\"t m0 x1f hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">7 724 </div></td><td class=\"c x25d ybe0 w96 h5b\"><div class=\"t m0 x18 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">6 431 </div></td></tr><tr><td class=\"c x225 ybe1 w92 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n acumulada </div></td><td class=\"c x270 ybe1 w94 h5b\"><div class=\"t m0 x9e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">( 32 702) </div></td><td class=\"c x25d ybe1 w96 h5b\"><div class=\"t m0 x36 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(  32 808) </div></td></tr><tr><td class=\"c x225 ybe2 w92 h5c\"><div class=\"t m0 x2 hb y535 ff4 fs5 fc0 sc0 ls0 ws0\">P\u00e9rdidas por deterioro </div></td><td class=\"c x270 ybe2 w94 h5c\"><div class=\"t m0 x9e hb y535 ff4 fs5 fc0 sc0 ls0 ws0\">(      134) </div></td><td class=\"c x25d ybe2 w96 h5c\"><div class=\"t m0 x36 hb y535 ff4 fs5 fc0 sc0 ls0 ws0\">(       126) </div></td></tr><tr><td class=\"c x225 ybe3 w92 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Valor neto contable </div></td><td class=\"c x270 ybe3 w94 h5b\"><div class=\"t m0 x1f hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">8 756 </div></td><td class=\"c x25d ybe3 w96 h5b\"><div class=\"t m0 x18 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">6 621 </div></td></tr></table></div><div class=\"c w41 h3e gs7e\"><div class=\"t m0 x38 ha y538 ff4 fs4 fc0 sc0 ls0 ws0\">f) <span class=\"_ _2b\"> </span>Compromisos de<span class=\"_ _1\"></span> compra<span class=\"ff9\">  </span></div></div><div class=\"c w41 h3e gs7e\"><div class=\"t m0 x38 ha y53a ff4 fs4 fc0 sc0 ls0 ws0\">Al 31 <span class=\"_ _1\"></span>de diciemb<span class=\"_ _1\"></span>re de <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>los co<span class=\"_ _1\"></span>mpromisos de<span class=\"_ _1\"></span> compra<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>Inmovili<span class=\"_ _1\"></span>zado ascienden <span class=\"_ _1\"></span>a 19.891<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs7e\"><div class=\"t m0 x38 ha y2dc ff4 fs4 fc0 sc0 ls0 ws0\">miles de euros <span class=\"_ _1\"></span>(2.463 miles de euro<span class=\"_ _1\"></span>s en 2023<span class=\"ls16\">).</span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "<table class=\"s w208 heb\" id=\"_3292faf0-0ae2-4b6e-9699-f3e53b5f5b47\"><tr><td></td><td></td><td class=\"t m0 x262 h26 ybad ff3 fs8 fc0 sc0 ls0 ws0\">Diferencias </td><td></td><td></td><td></td><td class=\"c x263 ybae w8d h27\"><div class=\"t m0 x96 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"t m0 x264 h26 ybaf ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </td><td class=\"t m0 x265 h26 ybaf ff3 fs8 fc0 sc0 ls0 ws0\">de </td><td></td><td></td><td></td><td class=\"t m0 x266 h26 ybaf ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </td></tr><tr><td></td><td class=\"t m0 x264 h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.23 </td><td class=\"t m0 x267 h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">conversi\u00f3n </td><td class=\"t m0 x268 h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">Adiciones </td><td class=\"t m0 x269 h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">Retiros </td><td class=\"t m0 x26a h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">Traspasos<span class=\"_ _0\"></span> </td><td class=\"t m0 x266 h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.24 </td></tr><tr><td class=\"c x225 ybb1 w85 h6d\"><div class=\"t m0 x2 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">Coste </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 ybb2 w85 h6e\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Terrenos </div></td><td class=\"c x26b ybb2 w87 h6e\"><div class=\"t m0 x56 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">9 894 </div></td><td class=\"c x26c ybb2 w89 h6e\"><div class=\"t m0 x2b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybb2 w8b h6e\"><div class=\"t m0 x48 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybb2 w8c h6e\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybb2 w8e h6e\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybb2 w90 h6e\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">9 894 </div></td></tr><tr><td class=\"c x225 ybb3 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>os de uso </div></td><td class=\"c x26b ybb3 w87 h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">9 407 </div></td><td class=\"c x26c ybb3 w89 h6d\"><div class=\"t m0 x58 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">109<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybb3 w8b h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">6 437 </div></td><td class=\"c x26e ybb3 w8c h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 4 648) </div></td><td class=\"c x263 ybb3 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybb3 w90 h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">11 305 </div></td></tr><tr><td class=\"c x225 ybb4 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Construcciones<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybb4 w87 h6f\"><div class=\"t m0 x72 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">48 222 </div></td><td class=\"c x26c ybb4 w89 h6f\"><div class=\"t m0 x2b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybb4 w8b h6f\"><div class=\"t m0 x48 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybb4 w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybb4 w8e h6f\"><div class=\"t m0 x7b h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">223<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybb4 w90 h6f\"><div class=\"t m0 x67 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">48 445 </div></td></tr><tr><td class=\"c x225 ybb5 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Instalaciones t\u00e9cnic<span class=\"_ _0\"></span>as y maquina<span class=\"_ _0\"></span>ria </div></td><td class=\"c x26b ybb5 w87 h6d\"><div class=\"t m0 x72 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">39 074 </div></td><td class=\"c x26c ybb5 w89 h6d\"><div class=\"t m0 x58 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">248<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybb5 w8b h6d\"><div class=\"t m0 x4a h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">301<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybb5 w8c h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(      28) </div></td><td class=\"c x263 ybb5 w8e h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">556<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybb5 w90 h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">40 151 </div></td></tr><tr><td class=\"c x225 ybb6 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Otras instalaciones,<span class=\"_ _0\"></span> utillaje y mobilia<span class=\"_ _0\"></span>rio </div></td><td class=\"c x26b ybb6 w87 h6d\"><div class=\"t m0 x72 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">62 169 </div></td><td class=\"c x26c ybb6 w89 h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x26d ybb6 w8b h6d\"><div class=\"t m0 x10 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">54<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybb6 w8c h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(    385) </div></td><td class=\"c x263 ybb6 w8e h6d\"><div class=\"t m0 x4a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">1 844 </div></td><td class=\"c x26f ybb6 w90 h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">63 684 </div></td></tr><tr><td class=\"c x225 ybb7 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Anticipos e inmoviliz<span class=\"_ _0\"></span>ado en curso<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybb7 w87 h6f\"><div class=\"t m0 x56 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">3 765 </div></td><td class=\"c x26c ybb7 w89 h6f\"><div class=\"t m0 x7b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">7 </div></td><td class=\"c x26d ybb7 w8b h6f\"><div class=\"t m0 x56 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">4 <span class=\"ls15\">03<span class=\"ls0\">5</span></span><span class=\"ls15\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x26e ybb7 w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybb7 w8e h6f\"><div class=\"t m0 x67 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 3 <span class=\"ls4\">164</span><span class=\"ls4\">)<span class=\"_ _0\"></span></span> </div></td><td class=\"c x26f ybb7 w90 h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">4 643 </div></td></tr><tr><td class=\"c x225 ybb8 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Otro inmovilizado<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybb8 w87 h6d\"><div class=\"t m0 x72 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">12 039 </div></td><td class=\"c x26c ybb8 w89 h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x26d ybb8 w8b h6d\"><div class=\"t m0 x4a h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">207<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybb8 w8c h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(    725) </div></td><td class=\"c x263 ybb8 w8e h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">489<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybb8 w90 h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">12 015 </div></td></tr><tr><td></td><td class=\"c x26b ybb9 w87 h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">184 570 </div></td><td class=\"c x26c ybb9 w89 h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">371<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybb9 w8b h6f\"><div class=\"t m0 x72 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">11 03<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x26e ybb9 w8c h6f\"><div class=\"t m0 x49 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 5 786) </div></td><td class=\"c x263 ybb9 w8e h6f\"><div class=\"t m0 x56 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     5<span class=\"ls15\">2</span><span class=\"ls15\">)</span> </div></td><td class=\"c x26f ybb9 w90 h6f\"><div class=\"t m0 x65 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">190 137 </div></td></tr><tr><td class=\"c x225 ybba w85 h6d\"><div class=\"t m0 x2 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n y p\u00e9r<span class=\"_ _0\"></span>didas por deterior<span class=\"_ _0\"></span>o </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 ybbb w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>os de uso </div></td><td class=\"c x26b ybbb w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(     6 543) </div></td><td class=\"c x26c ybbb w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   39) </div></td><td class=\"c x26d ybbb w8b h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 2 126) </div></td><td class=\"c x26e ybbb w8c h6d\"><div class=\"t m0 x50 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">4 648 </div></td><td class=\"c x263 ybbb w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybbb w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(     4 060) </div></td></tr><tr><td class=\"c x225 ybbc w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Construcciones<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybbc w87 h6f\"><div class=\"t m0 x26 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   32 840) </div></td><td class=\"c x26c ybbc w89 h6f\"><div class=\"t m0 x2b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybbc w8b h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 1 232) </div></td><td class=\"c x26e ybbc w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybbc w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybbc w90 h6f\"><div class=\"t m0 x20 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   34 072) </div></td></tr><tr><td class=\"c x225 ybbd w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Instalaciones t\u00e9cnic<span class=\"_ _0\"></span>as y maquina<span class=\"_ _0\"></span>ria </div></td><td class=\"c x26b ybbd w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   30 321) </div></td><td class=\"c x26c ybbd w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 228) </div></td><td class=\"c x26d ybbd w8b h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 1 858) </div></td><td class=\"c x26e ybbd w8c h6d\"><div class=\"t m0 x14 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybbd w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybbd w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   32 392) </div></td></tr><tr><td class=\"c x225 ybbe w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Otras instalaciones,<span class=\"_ _0\"></span> utillaje y mobilia<span class=\"_ _0\"></span>rio </div></td><td class=\"c x26b ybbe w87 h6f\"><div class=\"t m0 x26 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   51 192) </div></td><td class=\"c x26c ybbe w89 h6f\"><div class=\"t m0 x49 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     2) </div></td><td class=\"c x26d ybbe w8b h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 2 780) </div></td><td class=\"c x26e ybbe w8c h6f\"><div class=\"t m0 x10 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">353<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybbe w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybbe w90 h6f\"><div class=\"t m0 x20 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   53 621) </div></td></tr><tr><td class=\"c x225 ybbf w85 h70\"><div class=\"t m0 x2 h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">Otro inmovilizado<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybbf w87 h70\"><div class=\"t m0 x26 h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">(     9 617) </div></td><td class=\"c x26c ybbf w89 h70\"><div class=\"t m0 x49 h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">(     5) </div></td><td class=\"c x26d ybbf w8b h70\"><div class=\"t m0 x1d h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">(    532) </div></td><td class=\"c x26e ybbf w8c h70\"><div class=\"t m0 x10 h28 y4ed ff4 fs8 fc0 sc0 ls4 ws0\">725<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybbf w8e h70\"><div class=\"t m0 x1c h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybbf w90 h70\"><div class=\"t m0 x20 h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">(     9 429) </div></td></tr><tr><td class=\"c x225 ybc0 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">P\u00e9rdida por deterio<span class=\"_ _0\"></span>ro </div></td><td class=\"c x26b ybc0 w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(        162) </div></td><td class=\"c x26c ybc0 w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(     8) </div></td><td class=\"c x26d ybc0 w8b h6d\"><div class=\"t m0 x48 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybc0 w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybc0 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybc0 w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(        170) </div></td></tr><tr><td></td><td class=\"c x26b ybc1 w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 130 675) </div></td><td class=\"c x26c ybc1 w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 282) </div></td><td class=\"c x26d ybc1 w8b h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 8 528) </div></td><td class=\"c x26e ybc1 w8c h6d\"><div class=\"t m0 x50 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">5 741 </div></td><td class=\"c x263 ybc1 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybc1 w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 133 744) </div></td></tr><tr><td class=\"c x225 ybc2 w85 h6f\"><div class=\"t m0 x2 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">Valor neto conta<span class=\"_ _0\"></span>ble </div></td><td class=\"c x26b ybc2 w87 h6f\"><div class=\"t m0 x72 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">53 895 </div></td><td class=\"c x26c ybc2 w89 h6f\"><div class=\"t m0 x68 h26 y4e1 ff3 fs8 fc0 sc0 ls4 ws0\">89<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybc2 w8b h6f\"><div class=\"t m0 x56 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">2 506 </div></td><td class=\"c x26e ybc2 w8c h6f\"><div class=\"t m0 x67 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">(     45) </div></td><td class=\"c x263 ybc2 w8e h6f\"><div class=\"t m0 x58 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">(    5<span class=\"ls15\">2</span><span class=\"ls15\">)</span> </div></td><td class=\"c x26f ybc2 w90 h6f\"><div class=\"t m0 x67 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">56 393 </div></td></tr><tr><td></td><td></td><td class=\"t m0 x262 h26 ybc3 ff3 fs8 fc0 sc0 ls0 ws0\">Diferencias </td><td></td><td></td><td></td><td class=\"c x263 ybc4 w8d h27\"><div class=\"t m0 x96 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"t m0 x264 h26 ybc5 ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </td><td class=\"t m0 x265 h26 ybc5 ff3 fs8 fc0 sc0 ls0 ws0\">de </td><td></td><td></td><td></td><td class=\"t m0 x266 h26 ybc5 ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </td></tr><tr><td></td><td class=\"t m0 x264 h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.22 </td><td class=\"t m0 x267 h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">conversi\u00f3n </td><td class=\"t m0 x268 h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">Adiciones </td><td class=\"t m0 x269 h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">Retiros </td><td class=\"t m0 x26a h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">Traspasos<span class=\"_ _0\"></span> </td><td class=\"t m0 x266 h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.23 </td></tr><tr><td class=\"c x225 ybc7 w85 h6f\"><div class=\"t m0 x2 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">Coste </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 ybc8 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Terrenos </div></td><td class=\"c x26b ybc8 w87 h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">9 894 </div></td><td class=\"c x26c ybc8 w89 h6d\"><div class=\"t m0 x2b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybc8 w8b h6d\"><div class=\"t m0 x48 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybc8 w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybc8 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybc8 w90 h6d\"><div class=\"t m0 x58 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">9 894 </div></td></tr><tr><td class=\"c x225 ybc9 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>os de uso </div></td><td class=\"c x26b ybc9 w87 h6f\"><div class=\"t m0 x56 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">9 279 </div></td><td class=\"c x26c ybc9 w89 h6f\"><div class=\"t m0 x49 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   84) </div></td><td class=\"c x26d ybc9 w8b h6f\"><div class=\"t m0 x4a h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">212<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybc9 w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybc9 w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybc9 w90 h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">9 407 </div></td></tr><tr><td class=\"c x225 ybca w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Construcciones<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybca w87 h6d\"><div class=\"t m0 x72 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">48 205 </div></td><td class=\"c x26c ybca w89 h6d\"><div class=\"t m0 x2b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybca w8b h6d\"><div class=\"t m0 x48 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybca w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybca w8e h6d\"><div class=\"t m0 x48 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">17<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybca w90 h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">48 222 </div></td></tr><tr><td class=\"c x225 ybcb w85 h70\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Instalaciones t\u00e9cnic<span class=\"_ _0\"></span>as y maquina<span class=\"_ _0\"></span>ria </div></td><td class=\"c x26b ybcb w87 h70\"><div class=\"t m0 x72 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">37 978 </div></td><td class=\"c x26c ybcb w89 h70\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 140) </div></td><td class=\"c x26d ybcb w8b h70\"><div class=\"t m0 x4a h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">146<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybcb w8c h70\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybcb w8e h70\"><div class=\"t m0 x4a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">1 090 </div></td><td class=\"c x26f ybcb w90 h70\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">39 074 </div></td></tr><tr><td class=\"c x225 ybcc w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Otras instalaciones,<span class=\"_ _0\"></span> utillaje y mobilia<span class=\"_ _0\"></span>rio </div></td><td class=\"c x26b ybcc w87 h6f\"><div class=\"t m0 x72 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">59 114 </div></td><td class=\"c x26c ybcc w89 h6f\"><div class=\"t m0 x2b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybcc w8b h6f\"><div class=\"t m0 x4a h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">215<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybcc w8c h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   37) </div></td><td class=\"c x263 ybcc w8e h6f\"><div class=\"t m0 x4a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">2 877 </div></td><td class=\"c x26f ybcc w90 h6f\"><div class=\"t m0 x67 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">62 169 </div></td></tr><tr><td class=\"c x225 ybcd w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Anticipos e inmoviliz<span class=\"_ _0\"></span>ado en curso<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybcd w87 h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">2 693 </div></td><td class=\"c x26c ybcd w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(     4) </div></td><td class=\"c x26d ybcd w8b h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">4 995 </div></td><td class=\"c x26e ybcd w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybcd w8e h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 3 919) </div></td><td class=\"c x26f ybcd w90 h6d\"><div class=\"t m0 x58 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">3 765 </div></td></tr><tr><td class=\"c x225 ybce w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Otro inmovilizado<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybce w87 h6f\"><div class=\"t m0 x72 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">11 626 </div></td><td class=\"c x26c ybce w89 h6f\"><div class=\"t m0 x49 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     4) </div></td><td class=\"c x26d ybce w8b h6f\"><div class=\"t m0 x4a h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">307<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybce w8c h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 101) </div></td><td class=\"c x263 ybce w8e h6f\"><div class=\"t m0 x7b h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">211<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybce w90 h6f\"><div class=\"t m0 x67 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">12 039 </div></td></tr><tr><td></td><td class=\"c x26b ybcf w87 h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">178 789 </div></td><td class=\"c x26c ybcf w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 232) </div></td><td class=\"c x26d ybcf w8b h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">5 875 </div></td><td class=\"c x26e ybcf w8c h6d\"><div class=\"t m0 x58 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 138) </div></td><td class=\"c x263 ybcf w8e h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">276<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybcf w90 h6d\"><div class=\"t m0 x65 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">184 570 </div></td></tr><tr><td class=\"c x225 ybd0 w85 h6d\"><div class=\"t m0 x2 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n y p\u00e9r<span class=\"_ _0\"></span>didas por deterior<span class=\"_ _0\"></span>o </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 ybd1 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>os de uso </div></td><td class=\"c x26b ybd1 w87 h6f\"><div class=\"t m0 x26 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     4 294) </div></td><td class=\"c x26c ybd1 w89 h6f\"><div class=\"t m0 x68 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">27<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybd1 w8b h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 2 276) </div></td><td class=\"c x26e ybd1 w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybd1 w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd1 w90 h6f\"><div class=\"t m0 x20 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     6 543) </div></td></tr><tr><td class=\"c x225 ybd2 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Construcciones<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybd2 w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   31 579) </div></td><td class=\"c x26c ybd2 w89 h6d\"><div class=\"t m0 x2b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybd2 w8b h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 1 261) </div></td><td class=\"c x26e ybd2 w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybd2 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd2 w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   32 840) </div></td></tr><tr><td class=\"c x225 ybd3 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Instalaciones t\u00e9cnic<span class=\"_ _0\"></span>as y maquina<span class=\"_ _0\"></span>ria </div></td><td class=\"c x26b ybd3 w87 h6f\"><div class=\"t m0 x26 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   28 075) </div></td><td class=\"c x26c ybd3 w89 h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">134<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybd3 w8b h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 2 380) </div></td><td class=\"c x26e ybd3 w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybd3 w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd3 w90 h6f\"><div class=\"t m0 x20 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   30 321) </div></td></tr><tr><td class=\"c x225 ybd4 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Otras instalaciones,<span class=\"_ _0\"></span> utillaje y mobilia<span class=\"_ _0\"></span>rio </div></td><td class=\"c x26b ybd4 w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   48 426) </div></td><td class=\"c x26c ybd4 w89 h6d\"><div class=\"t m0 x2b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybd4 w8b h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 2 803) </div></td><td class=\"c x26e ybd4 w8c h6d\"><div class=\"t m0 x14 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">37<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybd4 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd4 w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   51 192) </div></td></tr><tr><td class=\"c x225 ybd5 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Otro inmovilizado<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybd5 w87 h6f\"><div class=\"t m0 x26 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     9 145) </div></td><td class=\"c x26c ybd5 w89 h6f\"><div class=\"t m0 x7b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x26d ybd5 w8b h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(    576) </div></td><td class=\"c x26e ybd5 w8c h6f\"><div class=\"t m0 x10 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">100<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybd5 w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd5 w90 h6f\"><div class=\"t m0 x20 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     9 617) </div></td></tr><tr><td class=\"c x225 ybd6 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">P\u00e9rdida por deterio<span class=\"_ _0\"></span>ro </div></td><td class=\"c x26b ybd6 w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(        166) </div></td><td class=\"c x26c ybd6 w89 h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x26d ybd6 w8b h6d\"><div class=\"t m0 x48 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybd6 w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybd6 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd6 w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(        162) </div></td></tr><tr><td></td><td class=\"c x26b ybd7 w87 h6e\"><div class=\"t m0 x26 h28 y506 ff4 fs8 fc0 sc0 ls0 ws0\">( 121 685) </div></td><td class=\"c x26c ybd7 w89 h6e\"><div class=\"t m0 x58 h28 y506 ff4 fs8 fc0 sc0 ls4 ws0\">169<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybd7 w8b h6e\"><div class=\"t m0 x1d h28 y506 ff4 fs8 fc0 sc0 ls0 ws0\">( 9 296) </div></td><td class=\"c x26e ybd7 w8c h6e\"><div class=\"t m0 x10 h28 y506 ff4 fs8 fc0 sc0 ls4 ws0\">137<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybd7 w8e h6e\"><div class=\"t m0 x1c h28 y506 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd7 w90 h6e\"><div class=\"t m0 x20 h28 y506 ff4 fs8 fc0 sc0 ls0 ws0\">( 130 675) </div></td></tr><tr><td class=\"c x225 ybd8 w85 h6d\"><div class=\"t m0 x2 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">Valor neto conta<span class=\"_ _0\"></span>ble </div></td><td class=\"c x26b ybd8 w87 h6d\"><div class=\"t m0 x72 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">57 104 </div></td><td class=\"c x26c ybd8 w89 h6d\"><div class=\"t m0 x49 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">(   63) </div></td><td class=\"c x26d ybd8 w8b h6d\"><div class=\"t m0 x1d h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">( 3 421) </div></td><td class=\"c x26e ybd8 w8c h6d\"><div class=\"t m0 x58 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">(     1) </div></td><td class=\"c x263 ybd8 w8e h6d\"><div class=\"t m0 x7b h26 y247 ff3 fs8 fc0 sc0 ls4 ws0\">276<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybd8 w90 h6d\"><div class=\"t m0 x67 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">53 895 </div></td></tr></table><table class=\"s w209 hec\" id=\"_62d8d3ad-ea3b-441b-80c6-8ae09cd7b3fb\"><tr><td></td><td></td><td class=\"c x25d ybd9 w96 h5a\"><div class=\"t m0 x7b hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td class=\"c x225 ybda w92 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Inmovilizado </div></td><td class=\"c x270 ybda w94 h5b\"><div class=\"t m0 x38 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x25d ybda w96 h5b\"><div class=\"t m0 x19 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ybdb w92 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Terrenos y construcciones </div></td><td class=\"c x270 ybdb w94 h5b\"><div class=\"t m0 x21 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">15 684 </div></td><td class=\"c x25d ybdb w96 h5b\"><div class=\"t m0 x4 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">15 684 </div></td></tr><tr><td class=\"c x225 ybdc w92 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Instalaciones t\u00e9cnicas y maquinaria </div></td><td class=\"c x270 ybdc w94 h5b\"><div class=\"t m0 x21 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">14 686 </div></td><td class=\"c x25d ybdc w96 h5b\"><div class=\"t m0 x4 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">13 943 </div></td></tr><tr><td class=\"c x225 ybdd w92 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Otras instalaciones, utillaje y mobiliario </div></td><td class=\"c x270 ybdd w94 h5b\"><div class=\"t m0 x1f hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">3 265 </div></td><td class=\"c x25d ybdd w96 h5b\"><div class=\"t m0 x18 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">3 223 </div></td></tr><tr><td class=\"c x225 ybde w92 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Anticipos e inmovilizado en curso </div></td><td class=\"c x270 ybde w94 h5a\"><div class=\"t m0 x9c hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">134<span class=\"ls0\"> </span></div></td><td class=\"c x25d ybde w96 h5a\"><div class=\"t m0 x91 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">126<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ybdf w92 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Otro inmovilizado material </div></td><td class=\"c x270 ybdf w94 h5b\"><div class=\"t m0 x19 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">99<span class=\"ls0\"> </span></div></td><td class=\"c x25d ybdf w96 h5b\"><div class=\"t m0 x91 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">148<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ybe0 w92 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Activos por derechos de uso </div></td><td class=\"c x270 ybe0 w94 h5b\"><div class=\"t m0 x1f hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">7 724 </div></td><td class=\"c x25d ybe0 w96 h5b\"><div class=\"t m0 x18 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">6 431 </div></td></tr><tr><td class=\"c x225 ybe1 w92 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n acumulada </div></td><td class=\"c x270 ybe1 w94 h5b\"><div class=\"t m0 x9e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">( 32 702) </div></td><td class=\"c x25d ybe1 w96 h5b\"><div class=\"t m0 x36 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(  32 808) </div></td></tr><tr><td class=\"c x225 ybe2 w92 h5c\"><div class=\"t m0 x2 hb y535 ff4 fs5 fc0 sc0 ls0 ws0\">P\u00e9rdidas por deterioro </div></td><td class=\"c x270 ybe2 w94 h5c\"><div class=\"t m0 x9e hb y535 ff4 fs5 fc0 sc0 ls0 ws0\">(      134) </div></td><td class=\"c x25d ybe2 w96 h5c\"><div class=\"t m0 x36 hb y535 ff4 fs5 fc0 sc0 ls0 ws0\">(       126) </div></td></tr><tr><td class=\"c x225 ybe3 w92 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Valor neto contable </div></td><td class=\"c x270 ybe3 w94 h5b\"><div class=\"t m0 x1f hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">8 756 </div></td><td class=\"c x25d ybe3 w96 h5b\"><div class=\"t m0 x18 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">6 621 </div></td></tr></table><table class=\"s w20a hed\" id=\"_b866f580-d32e-4c93-95f2-276e7cd30bc9\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x272 ybe4 w41 h3e\"><div class=\"t m0 xb9 h26 y540 ff3 fs8 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x273 ybe5 w9a h72\"><div class=\"t m0 x26 h26 y544 ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </div></td><td class=\"c x274 ybe5 w9c h72\"><div class=\"t m0 x1e h26 y544 ff3 fs8 fc0 sc0 ls0 ws0\">Diferencias de </div></td><td></td><td></td><td></td><td></td><td class=\"c x275 ybe5 wa2 h72\"><div class=\"t m0 x12 h26 y544 ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </div></td></tr><tr><td></td><td class=\"c x273 ybe5 w9a h72\"><div class=\"t m0 x26 h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.23 </div></td><td class=\"c x274 ybe5 w9c h72\"><div class=\"t m0 xd h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">conversi\u00f3n </div></td><td class=\"c x276 ybe5 w9d h72\"><div class=\"t m0 x47 h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">Adiciones </div></td><td class=\"c x277 ybe5 w9e h72\"><div class=\"t m0 x12 h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">Retiros </div></td><td></td><td class=\"c x278 ybe5 wa0 h72\"><div class=\"t m0 x1e h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">Traspasos </div></td><td class=\"c x275 ybe5 wa2 h72\"><div class=\"t m0 xf h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.24 </div></td></tr><tr><td class=\"c x279 ybe6 w98 h73\"><div class=\"t m0 x2 h26 y546 ff3 fs8 fc0 sc0 ls0 ws0\">Coste </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x279 ybe7 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Desarrollo </div></td><td class=\"c x273 ybe7 w9a h27\"><div class=\"t m0 x56 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">166 349 </div></td><td class=\"c x274 ybe7 w9c h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">47<span class=\"ls0\"> </span></div></td><td class=\"c x276 ybe7 w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x277 ybe7 w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x278 ybe7 wa0 h27\"><div class=\"t m0 x49 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">46 642 </div></td><td class=\"c x275 ybe7 wa2 h27\"><div class=\"t m0 x47 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">213 038 </div></td></tr><tr><td class=\"c x279 ybe8 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Propiedad Indust<span class=\"_ _0\"></span>rial </div></td><td class=\"c x273 ybe8 w9a h27\"><div class=\"t m0 x68 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 749 </div></td><td class=\"c x274 ybe8 w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybe8 w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x277 ybe8 w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x278 ybe8 wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybe8 wa2 h27\"><div class=\"t m0 x31 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 749 </div></td></tr><tr><td class=\"c x279 ybe9 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Aplicaciones inform\u00e1ti<span class=\"_ _0\"></span>cas  </div></td><td class=\"c x273 ybe9 w9a h27\"><div class=\"t m0 x58 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">23 463 </div></td><td class=\"c x274 ybe9 w9c h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">41<span class=\"ls0\"> </span></div></td><td class=\"c x276 ybe9 w9d h27\"><div class=\"t m0 x48 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">129<span class=\"ls0\"> </span></div></td><td class=\"c x277 ybe9 w9e h27\"><div class=\"t m0 x20 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   68) </div></td><td></td><td class=\"c x278 ybe9 wa0 h27\"><div class=\"t m0 x46 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 321 </div></td><td class=\"c x275 ybe9 wa2 h27\"><div class=\"t m0 x64 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">24 886 </div></td></tr><tr><td class=\"c x279 ybea w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>os de uso </div></td><td class=\"c x273 ybea w9a h27\"><div class=\"t m0 x68 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 541 </div></td><td class=\"c x274 ybea w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybea w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x277 ybea w9e h27\"><div class=\"t m0 x20 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 210) </div></td><td></td><td class=\"c x278 ybea wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybea wa2 h27\"><div class=\"t m0 x31 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 331 </div></td></tr><tr><td class=\"c x279 ybeb w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Contratos de ma<span class=\"_ _0\"></span>ntenimiento </div></td><td class=\"c x273 ybeb w9a h27\"><div class=\"t m0 x58 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">25 069 </div></td><td class=\"c x274 ybeb w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybeb w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x277 ybeb w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybeb wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybeb wa2 h27\"><div class=\"t m0 x64 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">25 069 </div></td></tr><tr><td class=\"c x279 ybec w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Anticipos e inmoviliz<span class=\"_ _0\"></span>ado en curso<span class=\"_ _0\"></span> </div></td><td class=\"c x273 ybec w9a h27\"><div class=\"t m0 x58 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">29 526 </div></td><td class=\"c x274 ybec w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybec w9d h27\"><div class=\"t m0 x4a h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">43 84<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x277 ybec w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybec wa0 h27\"><div class=\"t m0 x1a h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 47 <span class=\"ls15\">91<span class=\"ls4\">1</span></span><span class=\"ls15\"><span class=\"ls4\">)</span></span> </div></td><td class=\"c x275 ybec wa2 h27\"><div class=\"t m0 x64 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">25 459 </div></td></tr><tr><td></td><td class=\"c x273 ybed w9a h74\"><div class=\"t m0 x56 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">247 697 </div></td><td class=\"c x274 ybed w9c h74\"><div class=\"t m0 x37 h28 y54c ff4 fs8 fc0 sc0 ls4 ws0\">88<span class=\"ls0\"> </span></div></td><td class=\"c x276 ybed w9d h74\"><div class=\"t m0 x4a h28 y54c ff4 fs8 fc0 sc0 ls4 ws0\">43 97<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x277 ybed w9e h74\"><div class=\"t m0 x20 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">( 278) </div></td><td></td><td class=\"c x278 ybed wa0 h74\"><div class=\"t m0 x7b h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">52 </div></td><td class=\"c x275 ybed wa2 h74\"><div class=\"t m0 x47 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">291 532 </div></td></tr><tr><td class=\"c x279 ybee w98 h27\"><div class=\"t m0 x2 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n y P<span class=\"_ _0\"></span>\u00e9rdidas por deteri<span class=\"_ _0\"></span>oro </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x27a h28 ybef ff4 fs8 fc0 sc0 ls0 ws0\">Desarrollo </td><td class=\"c x273 ybf0 w9a h75\"><div class=\"t m0 x1d h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">( 121 199) </div></td><td class=\"c x274 ybf0 w9c h75\"><div class=\"t m0 x48 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">(  17) </div></td><td class=\"c x276 ybf0 w9d h75\"><div class=\"t m0 x67 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">( 11 672) </div></td><td class=\"c x277 ybf0 w9e h75\"><div class=\"t m0 x50 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x27c ybf2 w20b hee\"><div class=\"t m0 x231 h28 ybf1 ff4 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _39\"> </span></div><div class=\"t m0 x27b h28 ybf1 ff4 fs8 fc0 sc0 ls0 ws0\">( 132 888)<span class=\"_ _39\"> </span></div></td></tr><tr><td class=\"c x279 ybf3 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Propiedad Indust<span class=\"_ _0\"></span>rial </div></td><td class=\"c x273 ybf3 w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(          22) </div></td><td class=\"c x274 ybf3 w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybf3 w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x277 ybf3 w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybf3 wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybf3 wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(        <span class=\"lsb\">  </span>22) </div></td></tr><tr><td class=\"c x279 ybf4 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Aplicaciones inform\u00e1ti<span class=\"_ _0\"></span>cas  </div></td><td class=\"c x273 ybf4 w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   18 980) </div></td><td class=\"c x274 ybf4 w9c h27\"><div class=\"t m0 x48 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(  41) </div></td><td class=\"c x276 ybf4 w9d h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   2 185) </div></td><td class=\"c x277 ybf4 w9e h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">68<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x278 ybf4 wa0 h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(  165) </div></td><td class=\"c x275 ybf4 wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   21 303) </div></td></tr><tr><td class=\"c x279 ybf5 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>o de uso </div></td><td class=\"c x273 ybf5 w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(     1 632) </div></td><td class=\"c x274 ybf5 w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybf5 w9d h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(        62) </div></td><td class=\"c x277 ybf5 w9e h27\"><div class=\"t m0 x65 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">210<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x278 ybf5 wa0 h27\"><div class=\"t m0 x68 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">165<span class=\"ls0\"> </span></div></td><td class=\"c x275 ybf5 wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(     1 319) </div></td></tr><tr><td class=\"c x279 ybf6 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Contratos de ma<span class=\"_ _0\"></span>ntenimiento </div></td><td class=\"c x273 ybf6 w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   19 280) </div></td><td class=\"c x274 ybf6 w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybf6 w9d h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   1 928) </div></td><td class=\"c x277 ybf6 w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybf6 wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybf6 wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   21 208) </div></td></tr><tr><td class=\"c x279 ybf7 w98 h76\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">P\u00e9rdidas por det<span class=\"_ _0\"></span>erioro </div></td><td class=\"c x273 ybf7 w9a h76\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(     1 727) </div></td><td class=\"c x274 ybf7 w9c h76\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybf7 w9d h76\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x277 ybf7 w9e h76\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybf7 wa0 h76\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybf7 wa2 h76\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(     1 727) </div></td></tr><tr><td></td><td class=\"c x273 ybf8 w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 162 840) </div></td><td class=\"c x274 ybf8 w9c h27\"><div class=\"t m0 x48 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(  58) </div></td><td class=\"c x276 ybf8 w9d h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 15 847) </div></td><td class=\"c x277 ybf8 w9e h27\"><div class=\"t m0 x65 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">278<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x278 ybf8 wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybf8 wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 178 467) </div></td></tr><tr><td class=\"c x279 ybf9 w98 h27\"><div class=\"t m0 x2 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">Valor neto conta<span class=\"_ _0\"></span>ble </div></td><td class=\"c x273 ybf9 w9a h27\"><div class=\"t m0 x58 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">84 857 </div></td><td class=\"c x274 ybf9 w9c h27\"><div class=\"t m0 x37 h26 y114 ff3 fs8 fc0 sc0 ls4 ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x276 ybf9 w9d h27\"><div class=\"t m0 x4a h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">28 126 </div></td><td class=\"c x277 ybf9 w9e h27\"><div class=\"t m0 x50 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybf9 wa0 h27\"><div class=\"t m0 x7b h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">52 </div></td><td class=\"c x275 ybf9 wa2 h27\"><div class=\"t m0 x47 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">113 065 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-542": {
   "value": "<table class=\"s w208 heb\" id=\"_3292faf0-0ae2-4b6e-9699-f3e53b5f5b47\"><tr><td></td><td></td><td class=\"t m0 x262 h26 ybad ff3 fs8 fc0 sc0 ls0 ws0\">Diferencias </td><td></td><td></td><td></td><td class=\"c x263 ybae w8d h27\"><div class=\"t m0 x96 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"t m0 x264 h26 ybaf ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </td><td class=\"t m0 x265 h26 ybaf ff3 fs8 fc0 sc0 ls0 ws0\">de </td><td></td><td></td><td></td><td class=\"t m0 x266 h26 ybaf ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </td></tr><tr><td></td><td class=\"t m0 x264 h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.23 </td><td class=\"t m0 x267 h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">conversi\u00f3n </td><td class=\"t m0 x268 h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">Adiciones </td><td class=\"t m0 x269 h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">Retiros </td><td class=\"t m0 x26a h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">Traspasos<span class=\"_ _0\"></span> </td><td class=\"t m0 x266 h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.24 </td></tr><tr><td class=\"c x225 ybb1 w85 h6d\"><div class=\"t m0 x2 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">Coste </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 ybb2 w85 h6e\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Terrenos </div></td><td class=\"c x26b ybb2 w87 h6e\"><div class=\"t m0 x56 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">9 894 </div></td><td class=\"c x26c ybb2 w89 h6e\"><div class=\"t m0 x2b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybb2 w8b h6e\"><div class=\"t m0 x48 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybb2 w8c h6e\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybb2 w8e h6e\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybb2 w90 h6e\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">9 894 </div></td></tr><tr><td class=\"c x225 ybb3 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>os de uso </div></td><td class=\"c x26b ybb3 w87 h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">9 407 </div></td><td class=\"c x26c ybb3 w89 h6d\"><div class=\"t m0 x58 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">109<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybb3 w8b h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">6 437 </div></td><td class=\"c x26e ybb3 w8c h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 4 648) </div></td><td class=\"c x263 ybb3 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybb3 w90 h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">11 305 </div></td></tr><tr><td class=\"c x225 ybb4 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Construcciones<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybb4 w87 h6f\"><div class=\"t m0 x72 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">48 222 </div></td><td class=\"c x26c ybb4 w89 h6f\"><div class=\"t m0 x2b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybb4 w8b h6f\"><div class=\"t m0 x48 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybb4 w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybb4 w8e h6f\"><div class=\"t m0 x7b h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">223<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybb4 w90 h6f\"><div class=\"t m0 x67 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">48 445 </div></td></tr><tr><td class=\"c x225 ybb5 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Instalaciones t\u00e9cnic<span class=\"_ _0\"></span>as y maquina<span class=\"_ _0\"></span>ria </div></td><td class=\"c x26b ybb5 w87 h6d\"><div class=\"t m0 x72 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">39 074 </div></td><td class=\"c x26c ybb5 w89 h6d\"><div class=\"t m0 x58 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">248<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybb5 w8b h6d\"><div class=\"t m0 x4a h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">301<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybb5 w8c h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(      28) </div></td><td class=\"c x263 ybb5 w8e h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">556<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybb5 w90 h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">40 151 </div></td></tr><tr><td class=\"c x225 ybb6 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Otras instalaciones,<span class=\"_ _0\"></span> utillaje y mobilia<span class=\"_ _0\"></span>rio </div></td><td class=\"c x26b ybb6 w87 h6d\"><div class=\"t m0 x72 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">62 169 </div></td><td class=\"c x26c ybb6 w89 h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x26d ybb6 w8b h6d\"><div class=\"t m0 x10 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">54<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybb6 w8c h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(    385) </div></td><td class=\"c x263 ybb6 w8e h6d\"><div class=\"t m0 x4a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">1 844 </div></td><td class=\"c x26f ybb6 w90 h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">63 684 </div></td></tr><tr><td class=\"c x225 ybb7 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Anticipos e inmoviliz<span class=\"_ _0\"></span>ado en curso<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybb7 w87 h6f\"><div class=\"t m0 x56 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">3 765 </div></td><td class=\"c x26c ybb7 w89 h6f\"><div class=\"t m0 x7b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">7 </div></td><td class=\"c x26d ybb7 w8b h6f\"><div class=\"t m0 x56 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">4 <span class=\"ls15\">03<span class=\"ls0\">5</span></span><span class=\"ls15\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x26e ybb7 w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybb7 w8e h6f\"><div class=\"t m0 x67 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 3 <span class=\"ls4\">164</span><span class=\"ls4\">)<span class=\"_ _0\"></span></span> </div></td><td class=\"c x26f ybb7 w90 h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">4 643 </div></td></tr><tr><td class=\"c x225 ybb8 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Otro inmovilizado<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybb8 w87 h6d\"><div class=\"t m0 x72 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">12 039 </div></td><td class=\"c x26c ybb8 w89 h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x26d ybb8 w8b h6d\"><div class=\"t m0 x4a h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">207<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybb8 w8c h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(    725) </div></td><td class=\"c x263 ybb8 w8e h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">489<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybb8 w90 h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">12 015 </div></td></tr><tr><td></td><td class=\"c x26b ybb9 w87 h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">184 570 </div></td><td class=\"c x26c ybb9 w89 h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">371<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybb9 w8b h6f\"><div class=\"t m0 x72 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">11 03<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x26e ybb9 w8c h6f\"><div class=\"t m0 x49 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 5 786) </div></td><td class=\"c x263 ybb9 w8e h6f\"><div class=\"t m0 x56 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     5<span class=\"ls15\">2</span><span class=\"ls15\">)</span> </div></td><td class=\"c x26f ybb9 w90 h6f\"><div class=\"t m0 x65 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">190 137 </div></td></tr><tr><td class=\"c x225 ybba w85 h6d\"><div class=\"t m0 x2 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n y p\u00e9r<span class=\"_ _0\"></span>didas por deterior<span class=\"_ _0\"></span>o </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 ybbb w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>os de uso </div></td><td class=\"c x26b ybbb w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(     6 543) </div></td><td class=\"c x26c ybbb w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   39) </div></td><td class=\"c x26d ybbb w8b h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 2 126) </div></td><td class=\"c x26e ybbb w8c h6d\"><div class=\"t m0 x50 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">4 648 </div></td><td class=\"c x263 ybbb w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybbb w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(     4 060) </div></td></tr><tr><td class=\"c x225 ybbc w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Construcciones<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybbc w87 h6f\"><div class=\"t m0 x26 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   32 840) </div></td><td class=\"c x26c ybbc w89 h6f\"><div class=\"t m0 x2b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybbc w8b h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 1 232) </div></td><td class=\"c x26e ybbc w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybbc w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybbc w90 h6f\"><div class=\"t m0 x20 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   34 072) </div></td></tr><tr><td class=\"c x225 ybbd w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Instalaciones t\u00e9cnic<span class=\"_ _0\"></span>as y maquina<span class=\"_ _0\"></span>ria </div></td><td class=\"c x26b ybbd w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   30 321) </div></td><td class=\"c x26c ybbd w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 228) </div></td><td class=\"c x26d ybbd w8b h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 1 858) </div></td><td class=\"c x26e ybbd w8c h6d\"><div class=\"t m0 x14 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybbd w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybbd w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   32 392) </div></td></tr><tr><td class=\"c x225 ybbe w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Otras instalaciones,<span class=\"_ _0\"></span> utillaje y mobilia<span class=\"_ _0\"></span>rio </div></td><td class=\"c x26b ybbe w87 h6f\"><div class=\"t m0 x26 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   51 192) </div></td><td class=\"c x26c ybbe w89 h6f\"><div class=\"t m0 x49 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     2) </div></td><td class=\"c x26d ybbe w8b h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 2 780) </div></td><td class=\"c x26e ybbe w8c h6f\"><div class=\"t m0 x10 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">353<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybbe w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybbe w90 h6f\"><div class=\"t m0 x20 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   53 621) </div></td></tr><tr><td class=\"c x225 ybbf w85 h70\"><div class=\"t m0 x2 h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">Otro inmovilizado<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybbf w87 h70\"><div class=\"t m0 x26 h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">(     9 617) </div></td><td class=\"c x26c ybbf w89 h70\"><div class=\"t m0 x49 h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">(     5) </div></td><td class=\"c x26d ybbf w8b h70\"><div class=\"t m0 x1d h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">(    532) </div></td><td class=\"c x26e ybbf w8c h70\"><div class=\"t m0 x10 h28 y4ed ff4 fs8 fc0 sc0 ls4 ws0\">725<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybbf w8e h70\"><div class=\"t m0 x1c h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybbf w90 h70\"><div class=\"t m0 x20 h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">(     9 429) </div></td></tr><tr><td class=\"c x225 ybc0 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">P\u00e9rdida por deterio<span class=\"_ _0\"></span>ro </div></td><td class=\"c x26b ybc0 w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(        162) </div></td><td class=\"c x26c ybc0 w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(     8) </div></td><td class=\"c x26d ybc0 w8b h6d\"><div class=\"t m0 x48 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybc0 w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybc0 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybc0 w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(        170) </div></td></tr><tr><td></td><td class=\"c x26b ybc1 w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 130 675) </div></td><td class=\"c x26c ybc1 w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 282) </div></td><td class=\"c x26d ybc1 w8b h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 8 528) </div></td><td class=\"c x26e ybc1 w8c h6d\"><div class=\"t m0 x50 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">5 741 </div></td><td class=\"c x263 ybc1 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybc1 w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 133 744) </div></td></tr><tr><td class=\"c x225 ybc2 w85 h6f\"><div class=\"t m0 x2 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">Valor neto conta<span class=\"_ _0\"></span>ble </div></td><td class=\"c x26b ybc2 w87 h6f\"><div class=\"t m0 x72 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">53 895 </div></td><td class=\"c x26c ybc2 w89 h6f\"><div class=\"t m0 x68 h26 y4e1 ff3 fs8 fc0 sc0 ls4 ws0\">89<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybc2 w8b h6f\"><div class=\"t m0 x56 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">2 506 </div></td><td class=\"c x26e ybc2 w8c h6f\"><div class=\"t m0 x67 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">(     45) </div></td><td class=\"c x263 ybc2 w8e h6f\"><div class=\"t m0 x58 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">(    5<span class=\"ls15\">2</span><span class=\"ls15\">)</span> </div></td><td class=\"c x26f ybc2 w90 h6f\"><div class=\"t m0 x67 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">56 393 </div></td></tr><tr><td></td><td></td><td class=\"t m0 x262 h26 ybc3 ff3 fs8 fc0 sc0 ls0 ws0\">Diferencias </td><td></td><td></td><td></td><td class=\"c x263 ybc4 w8d h27\"><div class=\"t m0 x96 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"t m0 x264 h26 ybc5 ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </td><td class=\"t m0 x265 h26 ybc5 ff3 fs8 fc0 sc0 ls0 ws0\">de </td><td></td><td></td><td></td><td class=\"t m0 x266 h26 ybc5 ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </td></tr><tr><td></td><td class=\"t m0 x264 h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.22 </td><td class=\"t m0 x267 h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">conversi\u00f3n </td><td class=\"t m0 x268 h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">Adiciones </td><td class=\"t m0 x269 h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">Retiros </td><td class=\"t m0 x26a h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">Traspasos<span class=\"_ _0\"></span> </td><td class=\"t m0 x266 h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.23 </td></tr><tr><td class=\"c x225 ybc7 w85 h6f\"><div class=\"t m0 x2 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">Coste </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 ybc8 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Terrenos </div></td><td class=\"c x26b ybc8 w87 h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">9 894 </div></td><td class=\"c x26c ybc8 w89 h6d\"><div class=\"t m0 x2b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybc8 w8b h6d\"><div class=\"t m0 x48 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybc8 w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybc8 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybc8 w90 h6d\"><div class=\"t m0 x58 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">9 894 </div></td></tr><tr><td class=\"c x225 ybc9 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>os de uso </div></td><td class=\"c x26b ybc9 w87 h6f\"><div class=\"t m0 x56 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">9 279 </div></td><td class=\"c x26c ybc9 w89 h6f\"><div class=\"t m0 x49 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   84) </div></td><td class=\"c x26d ybc9 w8b h6f\"><div class=\"t m0 x4a h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">212<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybc9 w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybc9 w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybc9 w90 h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">9 407 </div></td></tr><tr><td class=\"c x225 ybca w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Construcciones<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybca w87 h6d\"><div class=\"t m0 x72 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">48 205 </div></td><td class=\"c x26c ybca w89 h6d\"><div class=\"t m0 x2b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybca w8b h6d\"><div class=\"t m0 x48 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybca w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybca w8e h6d\"><div class=\"t m0 x48 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">17<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybca w90 h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">48 222 </div></td></tr><tr><td class=\"c x225 ybcb w85 h70\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Instalaciones t\u00e9cnic<span class=\"_ _0\"></span>as y maquina<span class=\"_ _0\"></span>ria </div></td><td class=\"c x26b ybcb w87 h70\"><div class=\"t m0 x72 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">37 978 </div></td><td class=\"c x26c ybcb w89 h70\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 140) </div></td><td class=\"c x26d ybcb w8b h70\"><div class=\"t m0 x4a h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">146<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybcb w8c h70\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybcb w8e h70\"><div class=\"t m0 x4a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">1 090 </div></td><td class=\"c x26f ybcb w90 h70\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">39 074 </div></td></tr><tr><td class=\"c x225 ybcc w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Otras instalaciones,<span class=\"_ _0\"></span> utillaje y mobilia<span class=\"_ _0\"></span>rio </div></td><td class=\"c x26b ybcc w87 h6f\"><div class=\"t m0 x72 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">59 114 </div></td><td class=\"c x26c ybcc w89 h6f\"><div class=\"t m0 x2b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybcc w8b h6f\"><div class=\"t m0 x4a h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">215<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybcc w8c h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   37) </div></td><td class=\"c x263 ybcc w8e h6f\"><div class=\"t m0 x4a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">2 877 </div></td><td class=\"c x26f ybcc w90 h6f\"><div class=\"t m0 x67 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">62 169 </div></td></tr><tr><td class=\"c x225 ybcd w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Anticipos e inmoviliz<span class=\"_ _0\"></span>ado en curso<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybcd w87 h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">2 693 </div></td><td class=\"c x26c ybcd w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(     4) </div></td><td class=\"c x26d ybcd w8b h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">4 995 </div></td><td class=\"c x26e ybcd w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybcd w8e h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 3 919) </div></td><td class=\"c x26f ybcd w90 h6d\"><div class=\"t m0 x58 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">3 765 </div></td></tr><tr><td class=\"c x225 ybce w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Otro inmovilizado<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybce w87 h6f\"><div class=\"t m0 x72 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">11 626 </div></td><td class=\"c x26c ybce w89 h6f\"><div class=\"t m0 x49 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     4) </div></td><td class=\"c x26d ybce w8b h6f\"><div class=\"t m0 x4a h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">307<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybce w8c h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 101) </div></td><td class=\"c x263 ybce w8e h6f\"><div class=\"t m0 x7b h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">211<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybce w90 h6f\"><div class=\"t m0 x67 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">12 039 </div></td></tr><tr><td></td><td class=\"c x26b ybcf w87 h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">178 789 </div></td><td class=\"c x26c ybcf w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 232) </div></td><td class=\"c x26d ybcf w8b h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">5 875 </div></td><td class=\"c x26e ybcf w8c h6d\"><div class=\"t m0 x58 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 138) </div></td><td class=\"c x263 ybcf w8e h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">276<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybcf w90 h6d\"><div class=\"t m0 x65 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">184 570 </div></td></tr><tr><td class=\"c x225 ybd0 w85 h6d\"><div class=\"t m0 x2 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n y p\u00e9r<span class=\"_ _0\"></span>didas por deterior<span class=\"_ _0\"></span>o </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 ybd1 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>os de uso </div></td><td class=\"c x26b ybd1 w87 h6f\"><div class=\"t m0 x26 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     4 294) </div></td><td class=\"c x26c ybd1 w89 h6f\"><div class=\"t m0 x68 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">27<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybd1 w8b h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 2 276) </div></td><td class=\"c x26e ybd1 w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybd1 w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd1 w90 h6f\"><div class=\"t m0 x20 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     6 543) </div></td></tr><tr><td class=\"c x225 ybd2 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Construcciones<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybd2 w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   31 579) </div></td><td class=\"c x26c ybd2 w89 h6d\"><div class=\"t m0 x2b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybd2 w8b h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 1 261) </div></td><td class=\"c x26e ybd2 w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybd2 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd2 w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   32 840) </div></td></tr><tr><td class=\"c x225 ybd3 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Instalaciones t\u00e9cnic<span class=\"_ _0\"></span>as y maquina<span class=\"_ _0\"></span>ria </div></td><td class=\"c x26b ybd3 w87 h6f\"><div class=\"t m0 x26 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   28 075) </div></td><td class=\"c x26c ybd3 w89 h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">134<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybd3 w8b h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 2 380) </div></td><td class=\"c x26e ybd3 w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybd3 w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd3 w90 h6f\"><div class=\"t m0 x20 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   30 321) </div></td></tr><tr><td class=\"c x225 ybd4 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Otras instalaciones,<span class=\"_ _0\"></span> utillaje y mobilia<span class=\"_ _0\"></span>rio </div></td><td class=\"c x26b ybd4 w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   48 426) </div></td><td class=\"c x26c ybd4 w89 h6d\"><div class=\"t m0 x2b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybd4 w8b h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 2 803) </div></td><td class=\"c x26e ybd4 w8c h6d\"><div class=\"t m0 x14 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">37<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybd4 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd4 w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   51 192) </div></td></tr><tr><td class=\"c x225 ybd5 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Otro inmovilizado<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybd5 w87 h6f\"><div class=\"t m0 x26 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     9 145) </div></td><td class=\"c x26c ybd5 w89 h6f\"><div class=\"t m0 x7b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x26d ybd5 w8b h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(    576) </div></td><td class=\"c x26e ybd5 w8c h6f\"><div class=\"t m0 x10 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">100<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybd5 w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd5 w90 h6f\"><div class=\"t m0 x20 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     9 617) </div></td></tr><tr><td class=\"c x225 ybd6 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">P\u00e9rdida por deterio<span class=\"_ _0\"></span>ro </div></td><td class=\"c x26b ybd6 w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(        166) </div></td><td class=\"c x26c ybd6 w89 h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x26d ybd6 w8b h6d\"><div class=\"t m0 x48 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybd6 w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybd6 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd6 w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(        162) </div></td></tr><tr><td></td><td class=\"c x26b ybd7 w87 h6e\"><div class=\"t m0 x26 h28 y506 ff4 fs8 fc0 sc0 ls0 ws0\">( 121 685) </div></td><td class=\"c x26c ybd7 w89 h6e\"><div class=\"t m0 x58 h28 y506 ff4 fs8 fc0 sc0 ls4 ws0\">169<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybd7 w8b h6e\"><div class=\"t m0 x1d h28 y506 ff4 fs8 fc0 sc0 ls0 ws0\">( 9 296) </div></td><td class=\"c x26e ybd7 w8c h6e\"><div class=\"t m0 x10 h28 y506 ff4 fs8 fc0 sc0 ls4 ws0\">137<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybd7 w8e h6e\"><div class=\"t m0 x1c h28 y506 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd7 w90 h6e\"><div class=\"t m0 x20 h28 y506 ff4 fs8 fc0 sc0 ls0 ws0\">( 130 675) </div></td></tr><tr><td class=\"c x225 ybd8 w85 h6d\"><div class=\"t m0 x2 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">Valor neto conta<span class=\"_ _0\"></span>ble </div></td><td class=\"c x26b ybd8 w87 h6d\"><div class=\"t m0 x72 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">57 104 </div></td><td class=\"c x26c ybd8 w89 h6d\"><div class=\"t m0 x49 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">(   63) </div></td><td class=\"c x26d ybd8 w8b h6d\"><div class=\"t m0 x1d h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">( 3 421) </div></td><td class=\"c x26e ybd8 w8c h6d\"><div class=\"t m0 x58 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">(     1) </div></td><td class=\"c x263 ybd8 w8e h6d\"><div class=\"t m0 x7b h26 y247 ff3 fs8 fc0 sc0 ls4 ws0\">276<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybd8 w90 h6d\"><div class=\"t m0 x67 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">53 895 </div></td></tr></table><table class=\"s w20a hed\" id=\"_b866f580-d32e-4c93-95f2-276e7cd30bc9\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x272 ybe4 w41 h3e\"><div class=\"t m0 xb9 h26 y540 ff3 fs8 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x273 ybe5 w9a h72\"><div class=\"t m0 x26 h26 y544 ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </div></td><td class=\"c x274 ybe5 w9c h72\"><div class=\"t m0 x1e h26 y544 ff3 fs8 fc0 sc0 ls0 ws0\">Diferencias de </div></td><td></td><td></td><td></td><td></td><td class=\"c x275 ybe5 wa2 h72\"><div class=\"t m0 x12 h26 y544 ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </div></td></tr><tr><td></td><td class=\"c x273 ybe5 w9a h72\"><div class=\"t m0 x26 h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.23 </div></td><td class=\"c x274 ybe5 w9c h72\"><div class=\"t m0 xd h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">conversi\u00f3n </div></td><td class=\"c x276 ybe5 w9d h72\"><div class=\"t m0 x47 h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">Adiciones </div></td><td class=\"c x277 ybe5 w9e h72\"><div class=\"t m0 x12 h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">Retiros </div></td><td></td><td class=\"c x278 ybe5 wa0 h72\"><div class=\"t m0 x1e h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">Traspasos </div></td><td class=\"c x275 ybe5 wa2 h72\"><div class=\"t m0 xf h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.24 </div></td></tr><tr><td class=\"c x279 ybe6 w98 h73\"><div class=\"t m0 x2 h26 y546 ff3 fs8 fc0 sc0 ls0 ws0\">Coste </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x279 ybe7 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Desarrollo </div></td><td class=\"c x273 ybe7 w9a h27\"><div class=\"t m0 x56 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">166 349 </div></td><td class=\"c x274 ybe7 w9c h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">47<span class=\"ls0\"> </span></div></td><td class=\"c x276 ybe7 w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x277 ybe7 w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x278 ybe7 wa0 h27\"><div class=\"t m0 x49 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">46 642 </div></td><td class=\"c x275 ybe7 wa2 h27\"><div class=\"t m0 x47 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">213 038 </div></td></tr><tr><td class=\"c x279 ybe8 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Propiedad Indust<span class=\"_ _0\"></span>rial </div></td><td class=\"c x273 ybe8 w9a h27\"><div class=\"t m0 x68 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 749 </div></td><td class=\"c x274 ybe8 w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybe8 w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x277 ybe8 w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x278 ybe8 wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybe8 wa2 h27\"><div class=\"t m0 x31 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 749 </div></td></tr><tr><td class=\"c x279 ybe9 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Aplicaciones inform\u00e1ti<span class=\"_ _0\"></span>cas  </div></td><td class=\"c x273 ybe9 w9a h27\"><div class=\"t m0 x58 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">23 463 </div></td><td class=\"c x274 ybe9 w9c h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">41<span class=\"ls0\"> </span></div></td><td class=\"c x276 ybe9 w9d h27\"><div class=\"t m0 x48 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">129<span class=\"ls0\"> </span></div></td><td class=\"c x277 ybe9 w9e h27\"><div class=\"t m0 x20 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   68) </div></td><td></td><td class=\"c x278 ybe9 wa0 h27\"><div class=\"t m0 x46 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 321 </div></td><td class=\"c x275 ybe9 wa2 h27\"><div class=\"t m0 x64 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">24 886 </div></td></tr><tr><td class=\"c x279 ybea w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>os de uso </div></td><td class=\"c x273 ybea w9a h27\"><div class=\"t m0 x68 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 541 </div></td><td class=\"c x274 ybea w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybea w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x277 ybea w9e h27\"><div class=\"t m0 x20 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 210) </div></td><td></td><td class=\"c x278 ybea wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybea wa2 h27\"><div class=\"t m0 x31 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 331 </div></td></tr><tr><td class=\"c x279 ybeb w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Contratos de ma<span class=\"_ _0\"></span>ntenimiento </div></td><td class=\"c x273 ybeb w9a h27\"><div class=\"t m0 x58 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">25 069 </div></td><td class=\"c x274 ybeb w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybeb w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x277 ybeb w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybeb wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybeb wa2 h27\"><div class=\"t m0 x64 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">25 069 </div></td></tr><tr><td class=\"c x279 ybec w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Anticipos e inmoviliz<span class=\"_ _0\"></span>ado en curso<span class=\"_ _0\"></span> </div></td><td class=\"c x273 ybec w9a h27\"><div class=\"t m0 x58 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">29 526 </div></td><td class=\"c x274 ybec w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybec w9d h27\"><div class=\"t m0 x4a h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">43 84<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x277 ybec w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybec wa0 h27\"><div class=\"t m0 x1a h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 47 <span class=\"ls15\">91<span class=\"ls4\">1</span></span><span class=\"ls15\"><span class=\"ls4\">)</span></span> </div></td><td class=\"c x275 ybec wa2 h27\"><div class=\"t m0 x64 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">25 459 </div></td></tr><tr><td></td><td class=\"c x273 ybed w9a h74\"><div class=\"t m0 x56 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">247 697 </div></td><td class=\"c x274 ybed w9c h74\"><div class=\"t m0 x37 h28 y54c ff4 fs8 fc0 sc0 ls4 ws0\">88<span class=\"ls0\"> </span></div></td><td class=\"c x276 ybed w9d h74\"><div class=\"t m0 x4a h28 y54c ff4 fs8 fc0 sc0 ls4 ws0\">43 97<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x277 ybed w9e h74\"><div class=\"t m0 x20 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">( 278) </div></td><td></td><td class=\"c x278 ybed wa0 h74\"><div class=\"t m0 x7b h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">52 </div></td><td class=\"c x275 ybed wa2 h74\"><div class=\"t m0 x47 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">291 532 </div></td></tr><tr><td class=\"c x279 ybee w98 h27\"><div class=\"t m0 x2 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n y P<span class=\"_ _0\"></span>\u00e9rdidas por deteri<span class=\"_ _0\"></span>oro </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x27a h28 ybef ff4 fs8 fc0 sc0 ls0 ws0\">Desarrollo </td><td class=\"c x273 ybf0 w9a h75\"><div class=\"t m0 x1d h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">( 121 199) </div></td><td class=\"c x274 ybf0 w9c h75\"><div class=\"t m0 x48 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">(  17) </div></td><td class=\"c x276 ybf0 w9d h75\"><div class=\"t m0 x67 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">( 11 672) </div></td><td class=\"c x277 ybf0 w9e h75\"><div class=\"t m0 x50 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x27c ybf2 w20b hee\"><div class=\"t m0 x231 h28 ybf1 ff4 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _39\"> </span></div><div class=\"t m0 x27b h28 ybf1 ff4 fs8 fc0 sc0 ls0 ws0\">( 132 888)<span class=\"_ _39\"> </span></div></td></tr><tr><td class=\"c x279 ybf3 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Propiedad Indust<span class=\"_ _0\"></span>rial </div></td><td class=\"c x273 ybf3 w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(          22) </div></td><td class=\"c x274 ybf3 w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybf3 w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x277 ybf3 w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybf3 wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybf3 wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(        <span class=\"lsb\">  </span>22) </div></td></tr><tr><td class=\"c x279 ybf4 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Aplicaciones inform\u00e1ti<span class=\"_ _0\"></span>cas  </div></td><td class=\"c x273 ybf4 w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   18 980) </div></td><td class=\"c x274 ybf4 w9c h27\"><div class=\"t m0 x48 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(  41) </div></td><td class=\"c x276 ybf4 w9d h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   2 185) </div></td><td class=\"c x277 ybf4 w9e h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">68<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x278 ybf4 wa0 h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(  165) </div></td><td class=\"c x275 ybf4 wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   21 303) </div></td></tr><tr><td class=\"c x279 ybf5 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>o de uso </div></td><td class=\"c x273 ybf5 w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(     1 632) </div></td><td class=\"c x274 ybf5 w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybf5 w9d h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(        62) </div></td><td class=\"c x277 ybf5 w9e h27\"><div class=\"t m0 x65 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">210<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x278 ybf5 wa0 h27\"><div class=\"t m0 x68 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">165<span class=\"ls0\"> </span></div></td><td class=\"c x275 ybf5 wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(     1 319) </div></td></tr><tr><td class=\"c x279 ybf6 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Contratos de ma<span class=\"_ _0\"></span>ntenimiento </div></td><td class=\"c x273 ybf6 w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   19 280) </div></td><td class=\"c x274 ybf6 w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybf6 w9d h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   1 928) </div></td><td class=\"c x277 ybf6 w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybf6 wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybf6 wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   21 208) </div></td></tr><tr><td class=\"c x279 ybf7 w98 h76\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">P\u00e9rdidas por det<span class=\"_ _0\"></span>erioro </div></td><td class=\"c x273 ybf7 w9a h76\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(     1 727) </div></td><td class=\"c x274 ybf7 w9c h76\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybf7 w9d h76\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x277 ybf7 w9e h76\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybf7 wa0 h76\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybf7 wa2 h76\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(     1 727) </div></td></tr><tr><td></td><td class=\"c x273 ybf8 w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 162 840) </div></td><td class=\"c x274 ybf8 w9c h27\"><div class=\"t m0 x48 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(  58) </div></td><td class=\"c x276 ybf8 w9d h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 15 847) </div></td><td class=\"c x277 ybf8 w9e h27\"><div class=\"t m0 x65 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">278<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x278 ybf8 wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybf8 wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 178 467) </div></td></tr><tr><td class=\"c x279 ybf9 w98 h27\"><div class=\"t m0 x2 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">Valor neto conta<span class=\"_ _0\"></span>ble </div></td><td class=\"c x273 ybf9 w9a h27\"><div class=\"t m0 x58 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">84 857 </div></td><td class=\"c x274 ybf9 w9c h27\"><div class=\"t m0 x37 h26 y114 ff3 fs8 fc0 sc0 ls4 ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x276 ybf9 w9d h27\"><div class=\"t m0 x4a h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">28 126 </div></td><td class=\"c x277 ybf9 w9e h27\"><div class=\"t m0 x50 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybf9 wa0 h27\"><div class=\"t m0 x7b h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">52 </div></td><td class=\"c x275 ybf9 wa2 h27\"><div class=\"t m0 x47 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">113 065 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-555": {
   "value": "<table class=\"s w208 heb\" id=\"_3292faf0-0ae2-4b6e-9699-f3e53b5f5b47\"><tr><td></td><td></td><td class=\"t m0 x262 h26 ybad ff3 fs8 fc0 sc0 ls0 ws0\">Diferencias </td><td></td><td></td><td></td><td class=\"c x263 ybae w8d h27\"><div class=\"t m0 x96 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"t m0 x264 h26 ybaf ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </td><td class=\"t m0 x265 h26 ybaf ff3 fs8 fc0 sc0 ls0 ws0\">de </td><td></td><td></td><td></td><td class=\"t m0 x266 h26 ybaf ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </td></tr><tr><td></td><td class=\"t m0 x264 h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.23 </td><td class=\"t m0 x267 h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">conversi\u00f3n </td><td class=\"t m0 x268 h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">Adiciones </td><td class=\"t m0 x269 h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">Retiros </td><td class=\"t m0 x26a h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">Traspasos<span class=\"_ _0\"></span> </td><td class=\"t m0 x266 h26 ybb0 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.24 </td></tr><tr><td class=\"c x225 ybb1 w85 h6d\"><div class=\"t m0 x2 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">Coste </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 ybb2 w85 h6e\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Terrenos </div></td><td class=\"c x26b ybb2 w87 h6e\"><div class=\"t m0 x56 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">9 894 </div></td><td class=\"c x26c ybb2 w89 h6e\"><div class=\"t m0 x2b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybb2 w8b h6e\"><div class=\"t m0 x48 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybb2 w8c h6e\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybb2 w8e h6e\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybb2 w90 h6e\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">9 894 </div></td></tr><tr><td class=\"c x225 ybb3 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>os de uso </div></td><td class=\"c x26b ybb3 w87 h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">9 407 </div></td><td class=\"c x26c ybb3 w89 h6d\"><div class=\"t m0 x58 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">109<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybb3 w8b h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">6 437 </div></td><td class=\"c x26e ybb3 w8c h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 4 648) </div></td><td class=\"c x263 ybb3 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybb3 w90 h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">11 305 </div></td></tr><tr><td class=\"c x225 ybb4 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Construcciones<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybb4 w87 h6f\"><div class=\"t m0 x72 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">48 222 </div></td><td class=\"c x26c ybb4 w89 h6f\"><div class=\"t m0 x2b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybb4 w8b h6f\"><div class=\"t m0 x48 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybb4 w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybb4 w8e h6f\"><div class=\"t m0 x7b h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">223<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybb4 w90 h6f\"><div class=\"t m0 x67 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">48 445 </div></td></tr><tr><td class=\"c x225 ybb5 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Instalaciones t\u00e9cnic<span class=\"_ _0\"></span>as y maquina<span class=\"_ _0\"></span>ria </div></td><td class=\"c x26b ybb5 w87 h6d\"><div class=\"t m0 x72 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">39 074 </div></td><td class=\"c x26c ybb5 w89 h6d\"><div class=\"t m0 x58 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">248<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybb5 w8b h6d\"><div class=\"t m0 x4a h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">301<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybb5 w8c h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(      28) </div></td><td class=\"c x263 ybb5 w8e h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">556<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybb5 w90 h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">40 151 </div></td></tr><tr><td class=\"c x225 ybb6 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Otras instalaciones,<span class=\"_ _0\"></span> utillaje y mobilia<span class=\"_ _0\"></span>rio </div></td><td class=\"c x26b ybb6 w87 h6d\"><div class=\"t m0 x72 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">62 169 </div></td><td class=\"c x26c ybb6 w89 h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x26d ybb6 w8b h6d\"><div class=\"t m0 x10 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">54<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybb6 w8c h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(    385) </div></td><td class=\"c x263 ybb6 w8e h6d\"><div class=\"t m0 x4a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">1 844 </div></td><td class=\"c x26f ybb6 w90 h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">63 684 </div></td></tr><tr><td class=\"c x225 ybb7 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Anticipos e inmoviliz<span class=\"_ _0\"></span>ado en curso<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybb7 w87 h6f\"><div class=\"t m0 x56 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">3 765 </div></td><td class=\"c x26c ybb7 w89 h6f\"><div class=\"t m0 x7b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">7 </div></td><td class=\"c x26d ybb7 w8b h6f\"><div class=\"t m0 x56 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">4 <span class=\"ls15\">03<span class=\"ls0\">5</span></span><span class=\"ls15\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x26e ybb7 w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybb7 w8e h6f\"><div class=\"t m0 x67 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 3 <span class=\"ls4\">164</span><span class=\"ls4\">)<span class=\"_ _0\"></span></span> </div></td><td class=\"c x26f ybb7 w90 h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">4 643 </div></td></tr><tr><td class=\"c x225 ybb8 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Otro inmovilizado<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybb8 w87 h6d\"><div class=\"t m0 x72 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">12 039 </div></td><td class=\"c x26c ybb8 w89 h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x26d ybb8 w8b h6d\"><div class=\"t m0 x4a h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">207<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybb8 w8c h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(    725) </div></td><td class=\"c x263 ybb8 w8e h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">489<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybb8 w90 h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">12 015 </div></td></tr><tr><td></td><td class=\"c x26b ybb9 w87 h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">184 570 </div></td><td class=\"c x26c ybb9 w89 h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">371<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybb9 w8b h6f\"><div class=\"t m0 x72 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">11 03<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x26e ybb9 w8c h6f\"><div class=\"t m0 x49 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 5 786) </div></td><td class=\"c x263 ybb9 w8e h6f\"><div class=\"t m0 x56 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     5<span class=\"ls15\">2</span><span class=\"ls15\">)</span> </div></td><td class=\"c x26f ybb9 w90 h6f\"><div class=\"t m0 x65 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">190 137 </div></td></tr><tr><td class=\"c x225 ybba w85 h6d\"><div class=\"t m0 x2 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n y p\u00e9r<span class=\"_ _0\"></span>didas por deterior<span class=\"_ _0\"></span>o </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 ybbb w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>os de uso </div></td><td class=\"c x26b ybbb w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(     6 543) </div></td><td class=\"c x26c ybbb w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   39) </div></td><td class=\"c x26d ybbb w8b h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 2 126) </div></td><td class=\"c x26e ybbb w8c h6d\"><div class=\"t m0 x50 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">4 648 </div></td><td class=\"c x263 ybbb w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybbb w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(     4 060) </div></td></tr><tr><td class=\"c x225 ybbc w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Construcciones<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybbc w87 h6f\"><div class=\"t m0 x26 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   32 840) </div></td><td class=\"c x26c ybbc w89 h6f\"><div class=\"t m0 x2b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybbc w8b h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 1 232) </div></td><td class=\"c x26e ybbc w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybbc w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybbc w90 h6f\"><div class=\"t m0 x20 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   34 072) </div></td></tr><tr><td class=\"c x225 ybbd w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Instalaciones t\u00e9cnic<span class=\"_ _0\"></span>as y maquina<span class=\"_ _0\"></span>ria </div></td><td class=\"c x26b ybbd w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   30 321) </div></td><td class=\"c x26c ybbd w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 228) </div></td><td class=\"c x26d ybbd w8b h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 1 858) </div></td><td class=\"c x26e ybbd w8c h6d\"><div class=\"t m0 x14 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybbd w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybbd w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   32 392) </div></td></tr><tr><td class=\"c x225 ybbe w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Otras instalaciones,<span class=\"_ _0\"></span> utillaje y mobilia<span class=\"_ _0\"></span>rio </div></td><td class=\"c x26b ybbe w87 h6f\"><div class=\"t m0 x26 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   51 192) </div></td><td class=\"c x26c ybbe w89 h6f\"><div class=\"t m0 x49 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     2) </div></td><td class=\"c x26d ybbe w8b h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 2 780) </div></td><td class=\"c x26e ybbe w8c h6f\"><div class=\"t m0 x10 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">353<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybbe w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybbe w90 h6f\"><div class=\"t m0 x20 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   53 621) </div></td></tr><tr><td class=\"c x225 ybbf w85 h70\"><div class=\"t m0 x2 h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">Otro inmovilizado<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybbf w87 h70\"><div class=\"t m0 x26 h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">(     9 617) </div></td><td class=\"c x26c ybbf w89 h70\"><div class=\"t m0 x49 h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">(     5) </div></td><td class=\"c x26d ybbf w8b h70\"><div class=\"t m0 x1d h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">(    532) </div></td><td class=\"c x26e ybbf w8c h70\"><div class=\"t m0 x10 h28 y4ed ff4 fs8 fc0 sc0 ls4 ws0\">725<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybbf w8e h70\"><div class=\"t m0 x1c h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybbf w90 h70\"><div class=\"t m0 x20 h28 y4ed ff4 fs8 fc0 sc0 ls0 ws0\">(     9 429) </div></td></tr><tr><td class=\"c x225 ybc0 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">P\u00e9rdida por deterio<span class=\"_ _0\"></span>ro </div></td><td class=\"c x26b ybc0 w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(        162) </div></td><td class=\"c x26c ybc0 w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(     8) </div></td><td class=\"c x26d ybc0 w8b h6d\"><div class=\"t m0 x48 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybc0 w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybc0 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybc0 w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(        170) </div></td></tr><tr><td></td><td class=\"c x26b ybc1 w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 130 675) </div></td><td class=\"c x26c ybc1 w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 282) </div></td><td class=\"c x26d ybc1 w8b h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 8 528) </div></td><td class=\"c x26e ybc1 w8c h6d\"><div class=\"t m0 x50 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">5 741 </div></td><td class=\"c x263 ybc1 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybc1 w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 133 744) </div></td></tr><tr><td class=\"c x225 ybc2 w85 h6f\"><div class=\"t m0 x2 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">Valor neto conta<span class=\"_ _0\"></span>ble </div></td><td class=\"c x26b ybc2 w87 h6f\"><div class=\"t m0 x72 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">53 895 </div></td><td class=\"c x26c ybc2 w89 h6f\"><div class=\"t m0 x68 h26 y4e1 ff3 fs8 fc0 sc0 ls4 ws0\">89<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybc2 w8b h6f\"><div class=\"t m0 x56 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">2 506 </div></td><td class=\"c x26e ybc2 w8c h6f\"><div class=\"t m0 x67 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">(     45) </div></td><td class=\"c x263 ybc2 w8e h6f\"><div class=\"t m0 x58 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">(    5<span class=\"ls15\">2</span><span class=\"ls15\">)</span> </div></td><td class=\"c x26f ybc2 w90 h6f\"><div class=\"t m0 x67 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">56 393 </div></td></tr><tr><td></td><td></td><td class=\"t m0 x262 h26 ybc3 ff3 fs8 fc0 sc0 ls0 ws0\">Diferencias </td><td></td><td></td><td></td><td class=\"c x263 ybc4 w8d h27\"><div class=\"t m0 x96 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"t m0 x264 h26 ybc5 ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </td><td class=\"t m0 x265 h26 ybc5 ff3 fs8 fc0 sc0 ls0 ws0\">de </td><td></td><td></td><td></td><td class=\"t m0 x266 h26 ybc5 ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </td></tr><tr><td></td><td class=\"t m0 x264 h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.22 </td><td class=\"t m0 x267 h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">conversi\u00f3n </td><td class=\"t m0 x268 h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">Adiciones </td><td class=\"t m0 x269 h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">Retiros </td><td class=\"t m0 x26a h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">Traspasos<span class=\"_ _0\"></span> </td><td class=\"t m0 x266 h26 ybc6 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.23 </td></tr><tr><td class=\"c x225 ybc7 w85 h6f\"><div class=\"t m0 x2 h26 y4e1 ff3 fs8 fc0 sc0 ls0 ws0\">Coste </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 ybc8 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Terrenos </div></td><td class=\"c x26b ybc8 w87 h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">9 894 </div></td><td class=\"c x26c ybc8 w89 h6d\"><div class=\"t m0 x2b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybc8 w8b h6d\"><div class=\"t m0 x48 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybc8 w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybc8 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybc8 w90 h6d\"><div class=\"t m0 x58 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">9 894 </div></td></tr><tr><td class=\"c x225 ybc9 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>os de uso </div></td><td class=\"c x26b ybc9 w87 h6f\"><div class=\"t m0 x56 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">9 279 </div></td><td class=\"c x26c ybc9 w89 h6f\"><div class=\"t m0 x49 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   84) </div></td><td class=\"c x26d ybc9 w8b h6f\"><div class=\"t m0 x4a h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">212<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybc9 w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybc9 w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybc9 w90 h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">9 407 </div></td></tr><tr><td class=\"c x225 ybca w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Construcciones<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybca w87 h6d\"><div class=\"t m0 x72 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">48 205 </div></td><td class=\"c x26c ybca w89 h6d\"><div class=\"t m0 x2b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybca w8b h6d\"><div class=\"t m0 x48 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybca w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybca w8e h6d\"><div class=\"t m0 x48 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">17<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybca w90 h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">48 222 </div></td></tr><tr><td class=\"c x225 ybcb w85 h70\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Instalaciones t\u00e9cnic<span class=\"_ _0\"></span>as y maquina<span class=\"_ _0\"></span>ria </div></td><td class=\"c x26b ybcb w87 h70\"><div class=\"t m0 x72 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">37 978 </div></td><td class=\"c x26c ybcb w89 h70\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 140) </div></td><td class=\"c x26d ybcb w8b h70\"><div class=\"t m0 x4a h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">146<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybcb w8c h70\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybcb w8e h70\"><div class=\"t m0 x4a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">1 090 </div></td><td class=\"c x26f ybcb w90 h70\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">39 074 </div></td></tr><tr><td class=\"c x225 ybcc w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Otras instalaciones,<span class=\"_ _0\"></span> utillaje y mobilia<span class=\"_ _0\"></span>rio </div></td><td class=\"c x26b ybcc w87 h6f\"><div class=\"t m0 x72 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">59 114 </div></td><td class=\"c x26c ybcc w89 h6f\"><div class=\"t m0 x2b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybcc w8b h6f\"><div class=\"t m0 x4a h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">215<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybcc w8c h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   37) </div></td><td class=\"c x263 ybcc w8e h6f\"><div class=\"t m0 x4a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">2 877 </div></td><td class=\"c x26f ybcc w90 h6f\"><div class=\"t m0 x67 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">62 169 </div></td></tr><tr><td class=\"c x225 ybcd w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Anticipos e inmoviliz<span class=\"_ _0\"></span>ado en curso<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybcd w87 h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">2 693 </div></td><td class=\"c x26c ybcd w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(     4) </div></td><td class=\"c x26d ybcd w8b h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">4 995 </div></td><td class=\"c x26e ybcd w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybcd w8e h6d\"><div class=\"t m0 x67 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 3 919) </div></td><td class=\"c x26f ybcd w90 h6d\"><div class=\"t m0 x58 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">3 765 </div></td></tr><tr><td class=\"c x225 ybce w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Otro inmovilizado<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybce w87 h6f\"><div class=\"t m0 x72 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">11 626 </div></td><td class=\"c x26c ybce w89 h6f\"><div class=\"t m0 x49 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     4) </div></td><td class=\"c x26d ybce w8b h6f\"><div class=\"t m0 x4a h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">307<span class=\"ls0\"> </span></div></td><td class=\"c x26e ybce w8c h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 101) </div></td><td class=\"c x263 ybce w8e h6f\"><div class=\"t m0 x7b h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">211<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybce w90 h6f\"><div class=\"t m0 x67 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">12 039 </div></td></tr><tr><td></td><td class=\"c x26b ybcf w87 h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">178 789 </div></td><td class=\"c x26c ybcf w89 h6d\"><div class=\"t m0 x49 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 232) </div></td><td class=\"c x26d ybcf w8b h6d\"><div class=\"t m0 x56 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">5 875 </div></td><td class=\"c x26e ybcf w8c h6d\"><div class=\"t m0 x58 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 138) </div></td><td class=\"c x263 ybcf w8e h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">276<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybcf w90 h6d\"><div class=\"t m0 x65 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">184 570 </div></td></tr><tr><td class=\"c x225 ybd0 w85 h6d\"><div class=\"t m0 x2 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n y p\u00e9r<span class=\"_ _0\"></span>didas por deterior<span class=\"_ _0\"></span>o </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 ybd1 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>os de uso </div></td><td class=\"c x26b ybd1 w87 h6f\"><div class=\"t m0 x26 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     4 294) </div></td><td class=\"c x26c ybd1 w89 h6f\"><div class=\"t m0 x68 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">27<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybd1 w8b h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 2 276) </div></td><td class=\"c x26e ybd1 w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybd1 w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd1 w90 h6f\"><div class=\"t m0 x20 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     6 543) </div></td></tr><tr><td class=\"c x225 ybd2 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Construcciones<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybd2 w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   31 579) </div></td><td class=\"c x26c ybd2 w89 h6d\"><div class=\"t m0 x2b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybd2 w8b h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 1 261) </div></td><td class=\"c x26e ybd2 w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybd2 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd2 w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   32 840) </div></td></tr><tr><td class=\"c x225 ybd3 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Instalaciones t\u00e9cnic<span class=\"_ _0\"></span>as y maquina<span class=\"_ _0\"></span>ria </div></td><td class=\"c x26b ybd3 w87 h6f\"><div class=\"t m0 x26 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   28 075) </div></td><td class=\"c x26c ybd3 w89 h6f\"><div class=\"t m0 x58 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">134<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybd3 w8b h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">( 2 380) </div></td><td class=\"c x26e ybd3 w8c h6f\"><div class=\"t m0 x3a h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybd3 w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd3 w90 h6f\"><div class=\"t m0 x20 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(   30 321) </div></td></tr><tr><td class=\"c x225 ybd4 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">Otras instalaciones,<span class=\"_ _0\"></span> utillaje y mobilia<span class=\"_ _0\"></span>rio </div></td><td class=\"c x26b ybd4 w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   48 426) </div></td><td class=\"c x26c ybd4 w89 h6d\"><div class=\"t m0 x2b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d ybd4 w8b h6d\"><div class=\"t m0 x1d h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">( 2 803) </div></td><td class=\"c x26e ybd4 w8c h6d\"><div class=\"t m0 x14 h28 y247 ff4 fs8 fc0 sc0 ls4 ws0\">37<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybd4 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd4 w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(   51 192) </div></td></tr><tr><td class=\"c x225 ybd5 w85 h6f\"><div class=\"t m0 x2 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">Otro inmovilizado<span class=\"_ _0\"></span> </div></td><td class=\"c x26b ybd5 w87 h6f\"><div class=\"t m0 x26 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     9 145) </div></td><td class=\"c x26c ybd5 w89 h6f\"><div class=\"t m0 x7b h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x26d ybd5 w8b h6f\"><div class=\"t m0 x1d h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(    576) </div></td><td class=\"c x26e ybd5 w8c h6f\"><div class=\"t m0 x10 h28 y4e1 ff4 fs8 fc0 sc0 ls4 ws0\">100<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybd5 w8e h6f\"><div class=\"t m0 x1c h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd5 w90 h6f\"><div class=\"t m0 x20 h28 y4e1 ff4 fs8 fc0 sc0 ls0 ws0\">(     9 617) </div></td></tr><tr><td class=\"c x225 ybd6 w85 h6d\"><div class=\"t m0 x2 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">P\u00e9rdida por deterio<span class=\"_ _0\"></span>ro </div></td><td class=\"c x26b ybd6 w87 h6d\"><div class=\"t m0 x26 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(        166) </div></td><td class=\"c x26c ybd6 w89 h6d\"><div class=\"t m0 x7b h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x26d ybd6 w8b h6d\"><div class=\"t m0 x48 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e ybd6 w8c h6d\"><div class=\"t m0 x3a h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x263 ybd6 w8e h6d\"><div class=\"t m0 x1c h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd6 w90 h6d\"><div class=\"t m0 x20 h28 y247 ff4 fs8 fc0 sc0 ls0 ws0\">(        162) </div></td></tr><tr><td></td><td class=\"c x26b ybd7 w87 h6e\"><div class=\"t m0 x26 h28 y506 ff4 fs8 fc0 sc0 ls0 ws0\">( 121 685) </div></td><td class=\"c x26c ybd7 w89 h6e\"><div class=\"t m0 x58 h28 y506 ff4 fs8 fc0 sc0 ls4 ws0\">169<span class=\"ls0\"> </span></div></td><td class=\"c x26d ybd7 w8b h6e\"><div class=\"t m0 x1d h28 y506 ff4 fs8 fc0 sc0 ls0 ws0\">( 9 296) </div></td><td class=\"c x26e ybd7 w8c h6e\"><div class=\"t m0 x10 h28 y506 ff4 fs8 fc0 sc0 ls4 ws0\">137<span class=\"ls0\"> </span></div></td><td class=\"c x263 ybd7 w8e h6e\"><div class=\"t m0 x1c h28 y506 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f ybd7 w90 h6e\"><div class=\"t m0 x20 h28 y506 ff4 fs8 fc0 sc0 ls0 ws0\">( 130 675) </div></td></tr><tr><td class=\"c x225 ybd8 w85 h6d\"><div class=\"t m0 x2 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">Valor neto conta<span class=\"_ _0\"></span>ble </div></td><td class=\"c x26b ybd8 w87 h6d\"><div class=\"t m0 x72 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">57 104 </div></td><td class=\"c x26c ybd8 w89 h6d\"><div class=\"t m0 x49 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">(   63) </div></td><td class=\"c x26d ybd8 w8b h6d\"><div class=\"t m0 x1d h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">( 3 421) </div></td><td class=\"c x26e ybd8 w8c h6d\"><div class=\"t m0 x58 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">(     1) </div></td><td class=\"c x263 ybd8 w8e h6d\"><div class=\"t m0 x7b h26 y247 ff3 fs8 fc0 sc0 ls4 ws0\">276<span class=\"ls0\"> </span></div></td><td class=\"c x26f ybd8 w90 h6d\"><div class=\"t m0 x67 h26 y247 ff3 fs8 fc0 sc0 ls0 ws0\">53 895 </div></td></tr></table>c) <span class=\"_ _4\"> </span>P\u00e9rdidas por dete<span class=\"_ _1\"></span>rioro Durante los ejerci<span class=\"_ _1\"></span>cios 2024 y 2023<span class=\"lsf\">, </span>el<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>Grupo no h<span class=\"_ _1\"></span>a reconocido p\u00e9rdi<span class=\"_ _1\"></span>das por deterioro<span class=\"_ _1\"></span>.<span class=\"_ _39\"> </span><table class=\"s w20a hed\" id=\"_b866f580-d32e-4c93-95f2-276e7cd30bc9\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x272 ybe4 w41 h3e\"><div class=\"t m0 xb9 h26 y540 ff3 fs8 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x273 ybe5 w9a h72\"><div class=\"t m0 x26 h26 y544 ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </div></td><td class=\"c x274 ybe5 w9c h72\"><div class=\"t m0 x1e h26 y544 ff3 fs8 fc0 sc0 ls0 ws0\">Diferencias de </div></td><td></td><td></td><td></td><td></td><td class=\"c x275 ybe5 wa2 h72\"><div class=\"t m0 x12 h26 y544 ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </div></td></tr><tr><td></td><td class=\"c x273 ybe5 w9a h72\"><div class=\"t m0 x26 h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.23 </div></td><td class=\"c x274 ybe5 w9c h72\"><div class=\"t m0 xd h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">conversi\u00f3n </div></td><td class=\"c x276 ybe5 w9d h72\"><div class=\"t m0 x47 h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">Adiciones </div></td><td class=\"c x277 ybe5 w9e h72\"><div class=\"t m0 x12 h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">Retiros </div></td><td></td><td class=\"c x278 ybe5 wa0 h72\"><div class=\"t m0 x1e h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">Traspasos </div></td><td class=\"c x275 ybe5 wa2 h72\"><div class=\"t m0 xf h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.24 </div></td></tr><tr><td class=\"c x279 ybe6 w98 h73\"><div class=\"t m0 x2 h26 y546 ff3 fs8 fc0 sc0 ls0 ws0\">Coste </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x279 ybe7 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Desarrollo </div></td><td class=\"c x273 ybe7 w9a h27\"><div class=\"t m0 x56 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">166 349 </div></td><td class=\"c x274 ybe7 w9c h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">47<span class=\"ls0\"> </span></div></td><td class=\"c x276 ybe7 w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x277 ybe7 w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x278 ybe7 wa0 h27\"><div class=\"t m0 x49 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">46 642 </div></td><td class=\"c x275 ybe7 wa2 h27\"><div class=\"t m0 x47 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">213 038 </div></td></tr><tr><td class=\"c x279 ybe8 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Propiedad Indust<span class=\"_ _0\"></span>rial </div></td><td class=\"c x273 ybe8 w9a h27\"><div class=\"t m0 x68 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 749 </div></td><td class=\"c x274 ybe8 w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybe8 w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x277 ybe8 w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x278 ybe8 wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybe8 wa2 h27\"><div class=\"t m0 x31 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 749 </div></td></tr><tr><td class=\"c x279 ybe9 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Aplicaciones inform\u00e1ti<span class=\"_ _0\"></span>cas  </div></td><td class=\"c x273 ybe9 w9a h27\"><div class=\"t m0 x58 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">23 463 </div></td><td class=\"c x274 ybe9 w9c h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">41<span class=\"ls0\"> </span></div></td><td class=\"c x276 ybe9 w9d h27\"><div class=\"t m0 x48 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">129<span class=\"ls0\"> </span></div></td><td class=\"c x277 ybe9 w9e h27\"><div class=\"t m0 x20 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   68) </div></td><td></td><td class=\"c x278 ybe9 wa0 h27\"><div class=\"t m0 x46 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 321 </div></td><td class=\"c x275 ybe9 wa2 h27\"><div class=\"t m0 x64 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">24 886 </div></td></tr><tr><td class=\"c x279 ybea w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>os de uso </div></td><td class=\"c x273 ybea w9a h27\"><div class=\"t m0 x68 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 541 </div></td><td class=\"c x274 ybea w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybea w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x277 ybea w9e h27\"><div class=\"t m0 x20 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 210) </div></td><td></td><td class=\"c x278 ybea wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybea wa2 h27\"><div class=\"t m0 x31 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 331 </div></td></tr><tr><td class=\"c x279 ybeb w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Contratos de ma<span class=\"_ _0\"></span>ntenimiento </div></td><td class=\"c x273 ybeb w9a h27\"><div class=\"t m0 x58 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">25 069 </div></td><td class=\"c x274 ybeb w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybeb w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x277 ybeb w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybeb wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybeb wa2 h27\"><div class=\"t m0 x64 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">25 069 </div></td></tr><tr><td class=\"c x279 ybec w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Anticipos e inmoviliz<span class=\"_ _0\"></span>ado en curso<span class=\"_ _0\"></span> </div></td><td class=\"c x273 ybec w9a h27\"><div class=\"t m0 x58 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">29 526 </div></td><td class=\"c x274 ybec w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybec w9d h27\"><div class=\"t m0 x4a h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">43 84<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x277 ybec w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybec wa0 h27\"><div class=\"t m0 x1a h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 47 <span class=\"ls15\">91<span class=\"ls4\">1</span></span><span class=\"ls15\"><span class=\"ls4\">)</span></span> </div></td><td class=\"c x275 ybec wa2 h27\"><div class=\"t m0 x64 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">25 459 </div></td></tr><tr><td></td><td class=\"c x273 ybed w9a h74\"><div class=\"t m0 x56 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">247 697 </div></td><td class=\"c x274 ybed w9c h74\"><div class=\"t m0 x37 h28 y54c ff4 fs8 fc0 sc0 ls4 ws0\">88<span class=\"ls0\"> </span></div></td><td class=\"c x276 ybed w9d h74\"><div class=\"t m0 x4a h28 y54c ff4 fs8 fc0 sc0 ls4 ws0\">43 97<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x277 ybed w9e h74\"><div class=\"t m0 x20 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">( 278) </div></td><td></td><td class=\"c x278 ybed wa0 h74\"><div class=\"t m0 x7b h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">52 </div></td><td class=\"c x275 ybed wa2 h74\"><div class=\"t m0 x47 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">291 532 </div></td></tr><tr><td class=\"c x279 ybee w98 h27\"><div class=\"t m0 x2 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n y P<span class=\"_ _0\"></span>\u00e9rdidas por deteri<span class=\"_ _0\"></span>oro </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x27a h28 ybef ff4 fs8 fc0 sc0 ls0 ws0\">Desarrollo </td><td class=\"c x273 ybf0 w9a h75\"><div class=\"t m0 x1d h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">( 121 199) </div></td><td class=\"c x274 ybf0 w9c h75\"><div class=\"t m0 x48 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">(  17) </div></td><td class=\"c x276 ybf0 w9d h75\"><div class=\"t m0 x67 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">( 11 672) </div></td><td class=\"c x277 ybf0 w9e h75\"><div class=\"t m0 x50 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x27c ybf2 w20b hee\"><div class=\"t m0 x231 h28 ybf1 ff4 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _39\"> </span></div><div class=\"t m0 x27b h28 ybf1 ff4 fs8 fc0 sc0 ls0 ws0\">( 132 888)<span class=\"_ _39\"> </span></div></td></tr><tr><td class=\"c x279 ybf3 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Propiedad Indust<span class=\"_ _0\"></span>rial </div></td><td class=\"c x273 ybf3 w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(          22) </div></td><td class=\"c x274 ybf3 w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybf3 w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x277 ybf3 w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybf3 wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybf3 wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(        <span class=\"lsb\">  </span>22) </div></td></tr><tr><td class=\"c x279 ybf4 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Aplicaciones inform\u00e1ti<span class=\"_ _0\"></span>cas  </div></td><td class=\"c x273 ybf4 w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   18 980) </div></td><td class=\"c x274 ybf4 w9c h27\"><div class=\"t m0 x48 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(  41) </div></td><td class=\"c x276 ybf4 w9d h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   2 185) </div></td><td class=\"c x277 ybf4 w9e h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">68<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x278 ybf4 wa0 h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(  165) </div></td><td class=\"c x275 ybf4 wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   21 303) </div></td></tr><tr><td class=\"c x279 ybf5 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>o de uso </div></td><td class=\"c x273 ybf5 w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(     1 632) </div></td><td class=\"c x274 ybf5 w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybf5 w9d h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(        62) </div></td><td class=\"c x277 ybf5 w9e h27\"><div class=\"t m0 x65 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">210<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x278 ybf5 wa0 h27\"><div class=\"t m0 x68 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">165<span class=\"ls0\"> </span></div></td><td class=\"c x275 ybf5 wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(     1 319) </div></td></tr><tr><td class=\"c x279 ybf6 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Contratos de ma<span class=\"_ _0\"></span>ntenimiento </div></td><td class=\"c x273 ybf6 w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   19 280) </div></td><td class=\"c x274 ybf6 w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybf6 w9d h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   1 928) </div></td><td class=\"c x277 ybf6 w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybf6 wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybf6 wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   21 208) </div></td></tr><tr><td class=\"c x279 ybf7 w98 h76\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">P\u00e9rdidas por det<span class=\"_ _0\"></span>erioro </div></td><td class=\"c x273 ybf7 w9a h76\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(     1 727) </div></td><td class=\"c x274 ybf7 w9c h76\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybf7 w9d h76\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x277 ybf7 w9e h76\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybf7 wa0 h76\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybf7 wa2 h76\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(     1 727) </div></td></tr><tr><td></td><td class=\"c x273 ybf8 w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 162 840) </div></td><td class=\"c x274 ybf8 w9c h27\"><div class=\"t m0 x48 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(  58) </div></td><td class=\"c x276 ybf8 w9d h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 15 847) </div></td><td class=\"c x277 ybf8 w9e h27\"><div class=\"t m0 x65 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">278<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x278 ybf8 wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybf8 wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 178 467) </div></td></tr><tr><td class=\"c x279 ybf9 w98 h27\"><div class=\"t m0 x2 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">Valor neto conta<span class=\"_ _0\"></span>ble </div></td><td class=\"c x273 ybf9 w9a h27\"><div class=\"t m0 x58 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">84 857 </div></td><td class=\"c x274 ybf9 w9c h27\"><div class=\"t m0 x37 h26 y114 ff3 fs8 fc0 sc0 ls4 ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x276 ybf9 w9d h27\"><div class=\"t m0 x4a h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">28 126 </div></td><td class=\"c x277 ybf9 w9e h27\"><div class=\"t m0 x50 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybf9 wa0 h27\"><div class=\"t m0 x7b h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">52 </div></td><td class=\"c x275 ybf9 wa2 h27\"><div class=\"t m0 x47 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">113 065 </div></td></tr></table>d)  <span class=\"_ _2d\"> </span>P\u00e9rdidas por dete<span class=\"_ _1\"></span>rioro Durante <span class=\"_ _1\"></span>los <span class=\"_ _6\"></span>ejercicios <span class=\"_ _1\"></span>2024 <span class=\"_ _6\"></span>y <span class=\"ls7\">202</span>3 <span class=\"_ _6\"></span>no se <span class=\"_ _6\"></span>han <span class=\"_ _6\"></span>reconocido <span class=\"_ _6\"></span>ni revertido <span class=\"_ _6\"></span>correcci<span class=\"_ _1\"></span>ones <span class=\"_ _6\"></span>valorativas por <span class=\"_ _13\"> </span>deterioro <span class=\"_ _9\"> </span>para <span class=\"_ _13\"> </span>ning\u00fan <span class=\"_ _13\"> </span>inmovilizado <span class=\"_ _9\"> </span>intangible <span class=\"_ _9\"> </span>individual. <span class=\"_ _13\"> </span>De <span class=\"_ _13\"> </span>las <span class=\"_ _13\"> </span>pruebas <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>deterioro realizadas sob<span class=\"_ _1\"></span>re los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>intangibles <span class=\"_ _1\"></span>que no <span class=\"_ _1\"></span>estaban <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>odav\u00eda en<span class=\"_ _1\"></span> uso <span class=\"_ _1\"></span>al 31<span class=\"_ _1\"></span> de dici<span class=\"_ _1\"></span>embre de<span class=\"_ _6\"></span> 202<span class=\"ls0\">4 y </span>202<span class=\"ls0\">3 no se ha ide<span class=\"_ _1\"></span>ntificado ning\u00fan de<span class=\"_ _1\"></span>terioro de valor de<span class=\"_ _1\"></span> los mismos.  </span>Anualmente <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _7\"></span>realiza <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>test <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>deterioro <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>activo <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>contratos <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>mantenimiento<span class=\"_ _1\"></span> descrito <span class=\"_ _0\"></span>anteriormen<span class=\"_ _1\"></span>te. <span class=\"_ _0\"></span>Como <span class=\"_ _0\"></span>resultado <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>mismo <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>puesto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>manifiesto <span class=\"_ _0\"></span>signos <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> deterioro del ac<span class=\"_ _1\"></span>tivo \u201cContratos de<span class=\"_ _1\"></span> mantenimien<span class=\"_ _1\"></span>to\u201d.<span class=\"ff4\"> </span>Dicho <span class=\"_ _11\"></span>test <span class=\"_ _8\"></span>de <span class=\"_ _11\"></span>deterioro <span class=\"_ _11\"></span>ha <span class=\"_ _11\"></span>sido <span class=\"_ _11\"></span>realizado <span class=\"_ _11\"></span>mediante <span class=\"_ _11\"></span>un <span class=\"_ _8\"></span>descuento <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>flujos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>caj<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>los proyectos <span class=\"_ _0\"></span>de f<span class=\"_ _0\"></span>abricaci\u00f3n<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>utilizando una <span class=\"_ _7\"></span>tasa <span class=\"_ _0\"></span>de descuento <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>9,5% (<span class=\"_ _0\"></span>10,8% <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>2023) <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>una tasa de crecimien<span class=\"_ _1\"></span>to del 1% (0,5% en<span class=\"_ _1\"></span> 2023<span class=\"ls16\">).</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-543": {
   "value": "f) <span class=\"_ _2b\"> </span>Compromisos de<span class=\"_ _1\"></span> compra<span class=\"ff9\">  </span>Al 31 <span class=\"_ _1\"></span>de diciemb<span class=\"_ _1\"></span>re de <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>los co<span class=\"_ _1\"></span>mpromisos de<span class=\"_ _1\"></span> compra<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>Inmovili<span class=\"_ _1\"></span>zado ascienden <span class=\"_ _1\"></span>a 19.891<span class=\"_ _1\"></span> miles de euros <span class=\"_ _1\"></span>(2.463 miles de euro<span class=\"_ _1\"></span>s en 2023<span class=\"ls16\">).</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "<div class=\"c w41 h3e gs80\"><div class=\"t m0 x38 h9 y53c ff3 fs4 fc0 sc0 ls0 ws0\">7.       Activos<span class=\"_ _1\"></span> intangibl<span class=\"_ _1\"></span>es </div></div><div class=\"c w41 h3e gs80\"><div class=\"t m0 x38 ha y53e ff4 fs4 fc0 sc0 ls0 ws0\">Los movimientos<span class=\"_ _1\"></span> en las cue<span class=\"_ _1\"></span>ntas de Activos <span class=\"_ _1\"></span>Intangibles durante<span class=\"_ _1\"></span> los ejercici<span class=\"_ _1\"></span>os 2024 y 2023 </div></div><div class=\"c w41 h3e gs80\"><div class=\"t m0 x38 ha y53f ff4 fs4 fc0 sc0 ls0 ws0\">han sido los siguientes<span class=\"_ _1\"></span>: </div></div><div class=\"gs81\"><table class=\"s w20a hed\" id=\"_b866f580-d32e-4c93-95f2-276e7cd30bc9\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x272 ybe4 w41 h3e\"><div class=\"t m0 xb9 h26 y540 ff3 fs8 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x273 ybe5 w9a h72\"><div class=\"t m0 x26 h26 y544 ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </div></td><td class=\"c x274 ybe5 w9c h72\"><div class=\"t m0 x1e h26 y544 ff3 fs8 fc0 sc0 ls0 ws0\">Diferencias de </div></td><td></td><td></td><td></td><td></td><td class=\"c x275 ybe5 wa2 h72\"><div class=\"t m0 x12 h26 y544 ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </div></td></tr><tr><td></td><td class=\"c x273 ybe5 w9a h72\"><div class=\"t m0 x26 h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.23 </div></td><td class=\"c x274 ybe5 w9c h72\"><div class=\"t m0 xd h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">conversi\u00f3n </div></td><td class=\"c x276 ybe5 w9d h72\"><div class=\"t m0 x47 h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">Adiciones </div></td><td class=\"c x277 ybe5 w9e h72\"><div class=\"t m0 x12 h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">Retiros </div></td><td></td><td class=\"c x278 ybe5 wa0 h72\"><div class=\"t m0 x1e h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">Traspasos </div></td><td class=\"c x275 ybe5 wa2 h72\"><div class=\"t m0 xf h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.24 </div></td></tr><tr><td class=\"c x279 ybe6 w98 h73\"><div class=\"t m0 x2 h26 y546 ff3 fs8 fc0 sc0 ls0 ws0\">Coste </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x279 ybe7 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Desarrollo </div></td><td class=\"c x273 ybe7 w9a h27\"><div class=\"t m0 x56 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">166 349 </div></td><td class=\"c x274 ybe7 w9c h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">47<span class=\"ls0\"> </span></div></td><td class=\"c x276 ybe7 w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x277 ybe7 w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x278 ybe7 wa0 h27\"><div class=\"t m0 x49 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">46 642 </div></td><td class=\"c x275 ybe7 wa2 h27\"><div class=\"t m0 x47 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">213 038 </div></td></tr><tr><td class=\"c x279 ybe8 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Propiedad Indust<span class=\"_ _0\"></span>rial </div></td><td class=\"c x273 ybe8 w9a h27\"><div class=\"t m0 x68 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 749 </div></td><td class=\"c x274 ybe8 w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybe8 w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x277 ybe8 w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x278 ybe8 wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybe8 wa2 h27\"><div class=\"t m0 x31 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 749 </div></td></tr><tr><td class=\"c x279 ybe9 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Aplicaciones inform\u00e1ti<span class=\"_ _0\"></span>cas  </div></td><td class=\"c x273 ybe9 w9a h27\"><div class=\"t m0 x58 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">23 463 </div></td><td class=\"c x274 ybe9 w9c h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">41<span class=\"ls0\"> </span></div></td><td class=\"c x276 ybe9 w9d h27\"><div class=\"t m0 x48 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">129<span class=\"ls0\"> </span></div></td><td class=\"c x277 ybe9 w9e h27\"><div class=\"t m0 x20 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   68) </div></td><td></td><td class=\"c x278 ybe9 wa0 h27\"><div class=\"t m0 x46 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 321 </div></td><td class=\"c x275 ybe9 wa2 h27\"><div class=\"t m0 x64 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">24 886 </div></td></tr><tr><td class=\"c x279 ybea w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>os de uso </div></td><td class=\"c x273 ybea w9a h27\"><div class=\"t m0 x68 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 541 </div></td><td class=\"c x274 ybea w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybea w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x277 ybea w9e h27\"><div class=\"t m0 x20 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 210) </div></td><td></td><td class=\"c x278 ybea wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybea wa2 h27\"><div class=\"t m0 x31 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 331 </div></td></tr><tr><td class=\"c x279 ybeb w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Contratos de ma<span class=\"_ _0\"></span>ntenimiento </div></td><td class=\"c x273 ybeb w9a h27\"><div class=\"t m0 x58 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">25 069 </div></td><td class=\"c x274 ybeb w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybeb w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x277 ybeb w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybeb wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybeb wa2 h27\"><div class=\"t m0 x64 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">25 069 </div></td></tr><tr><td class=\"c x279 ybec w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Anticipos e inmoviliz<span class=\"_ _0\"></span>ado en curso<span class=\"_ _0\"></span> </div></td><td class=\"c x273 ybec w9a h27\"><div class=\"t m0 x58 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">29 526 </div></td><td class=\"c x274 ybec w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybec w9d h27\"><div class=\"t m0 x4a h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">43 84<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x277 ybec w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybec wa0 h27\"><div class=\"t m0 x1a h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 47 <span class=\"ls15\">91<span class=\"ls4\">1</span></span><span class=\"ls15\"><span class=\"ls4\">)</span></span> </div></td><td class=\"c x275 ybec wa2 h27\"><div class=\"t m0 x64 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">25 459 </div></td></tr><tr><td></td><td class=\"c x273 ybed w9a h74\"><div class=\"t m0 x56 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">247 697 </div></td><td class=\"c x274 ybed w9c h74\"><div class=\"t m0 x37 h28 y54c ff4 fs8 fc0 sc0 ls4 ws0\">88<span class=\"ls0\"> </span></div></td><td class=\"c x276 ybed w9d h74\"><div class=\"t m0 x4a h28 y54c ff4 fs8 fc0 sc0 ls4 ws0\">43 97<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x277 ybed w9e h74\"><div class=\"t m0 x20 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">( 278) </div></td><td></td><td class=\"c x278 ybed wa0 h74\"><div class=\"t m0 x7b h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">52 </div></td><td class=\"c x275 ybed wa2 h74\"><div class=\"t m0 x47 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">291 532 </div></td></tr><tr><td class=\"c x279 ybee w98 h27\"><div class=\"t m0 x2 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n y P<span class=\"_ _0\"></span>\u00e9rdidas por deteri<span class=\"_ _0\"></span>oro </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x27a h28 ybef ff4 fs8 fc0 sc0 ls0 ws0\">Desarrollo </td><td class=\"c x273 ybf0 w9a h75\"><div class=\"t m0 x1d h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">( 121 199) </div></td><td class=\"c x274 ybf0 w9c h75\"><div class=\"t m0 x48 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">(  17) </div></td><td class=\"c x276 ybf0 w9d h75\"><div class=\"t m0 x67 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">( 11 672) </div></td><td class=\"c x277 ybf0 w9e h75\"><div class=\"t m0 x50 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x27c ybf2 w20b hee\"><div class=\"t m0 x231 h28 ybf1 ff4 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _39\"> </span></div><div class=\"t m0 x27b h28 ybf1 ff4 fs8 fc0 sc0 ls0 ws0\">( 132 888)<span class=\"_ _39\"> </span></div></td></tr><tr><td class=\"c x279 ybf3 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Propiedad Indust<span class=\"_ _0\"></span>rial </div></td><td class=\"c x273 ybf3 w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(          22) </div></td><td class=\"c x274 ybf3 w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybf3 w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x277 ybf3 w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybf3 wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybf3 wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(        <span class=\"lsb\">  </span>22) </div></td></tr><tr><td class=\"c x279 ybf4 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Aplicaciones inform\u00e1ti<span class=\"_ _0\"></span>cas  </div></td><td class=\"c x273 ybf4 w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   18 980) </div></td><td class=\"c x274 ybf4 w9c h27\"><div class=\"t m0 x48 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(  41) </div></td><td class=\"c x276 ybf4 w9d h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   2 185) </div></td><td class=\"c x277 ybf4 w9e h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">68<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x278 ybf4 wa0 h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(  165) </div></td><td class=\"c x275 ybf4 wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   21 303) </div></td></tr><tr><td class=\"c x279 ybf5 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>o de uso </div></td><td class=\"c x273 ybf5 w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(     1 632) </div></td><td class=\"c x274 ybf5 w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybf5 w9d h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(        62) </div></td><td class=\"c x277 ybf5 w9e h27\"><div class=\"t m0 x65 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">210<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x278 ybf5 wa0 h27\"><div class=\"t m0 x68 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">165<span class=\"ls0\"> </span></div></td><td class=\"c x275 ybf5 wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(     1 319) </div></td></tr><tr><td class=\"c x279 ybf6 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Contratos de ma<span class=\"_ _0\"></span>ntenimiento </div></td><td class=\"c x273 ybf6 w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   19 280) </div></td><td class=\"c x274 ybf6 w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybf6 w9d h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   1 928) </div></td><td class=\"c x277 ybf6 w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybf6 wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybf6 wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   21 208) </div></td></tr><tr><td class=\"c x279 ybf7 w98 h76\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">P\u00e9rdidas por det<span class=\"_ _0\"></span>erioro </div></td><td class=\"c x273 ybf7 w9a h76\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(     1 727) </div></td><td class=\"c x274 ybf7 w9c h76\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybf7 w9d h76\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x277 ybf7 w9e h76\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybf7 wa0 h76\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybf7 wa2 h76\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(     1 727) </div></td></tr><tr><td></td><td class=\"c x273 ybf8 w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 162 840) </div></td><td class=\"c x274 ybf8 w9c h27\"><div class=\"t m0 x48 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(  58) </div></td><td class=\"c x276 ybf8 w9d h27\"><div class=\"t m0 x67 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 15 847) </div></td><td class=\"c x277 ybf8 w9e h27\"><div class=\"t m0 x65 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">278<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x278 ybf8 wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybf8 wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 178 467) </div></td></tr><tr><td class=\"c x279 ybf9 w98 h27\"><div class=\"t m0 x2 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">Valor neto conta<span class=\"_ _0\"></span>ble </div></td><td class=\"c x273 ybf9 w9a h27\"><div class=\"t m0 x58 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">84 857 </div></td><td class=\"c x274 ybf9 w9c h27\"><div class=\"t m0 x37 h26 y114 ff3 fs8 fc0 sc0 ls4 ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x276 ybf9 w9d h27\"><div class=\"t m0 x4a h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">28 126 </div></td><td class=\"c x277 ybf9 w9e h27\"><div class=\"t m0 x50 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x278 ybf9 wa0 h27\"><div class=\"t m0 x7b h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">52 </div></td><td class=\"c x275 ybf9 wa2 h27\"><div class=\"t m0 x47 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">113 065 </div></td></tr></table></div><div class=\"gs83\"><table class=\"s w20c hef\" id=\"_3581b8db-3645-48bf-b71b-94fb15555851\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x272 ybfa w41 h3e\"><div class=\"t m0 xb4 h26 y559 ff3 fs8 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x273 ybfb w9a h72\"><div class=\"t m0 x26 h26 y544 ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </div></td><td class=\"c x274 ybfb w9c h72\"><div class=\"t m0 x1e h26 y544 ff3 fs8 fc0 sc0 ls0 ws0\">Diferencias de </div></td><td></td><td></td><td></td><td class=\"c x275 ybfb wa2 h72\"><div class=\"t m0 x12 h26 y544 ff3 fs8 fc0 sc0 ls0 ws0\">Saldo al </div></td></tr><tr><td></td><td class=\"c x273 ybfb w9a h72\"><div class=\"t m0 x26 h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.22 </div></td><td class=\"c x274 ybfb w9c h72\"><div class=\"t m0 xd h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">conversi\u00f3n </div></td><td class=\"c x276 ybfb w9d h72\"><div class=\"t m0 x47 h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">Adiciones </div></td><td class=\"c x277 ybfb w9e h72\"><div class=\"t m0 x12 h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">Retiros </div></td><td class=\"c x278 ybfb wa0 h72\"><div class=\"t m0 x1e h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">Traspasos </div></td><td class=\"c x275 ybfb wa2 h72\"><div class=\"t m0 xf h26 y98 ff3 fs8 fc0 sc0 ls0 ws0\">31.12.23 </div></td></tr><tr><td class=\"c x279 ybfc w98 h73\"><div class=\"t m0 x2 h26 y546 ff3 fs8 fc0 sc0 ls0 ws0\">Coste </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x279 ybfd w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Desarrollo </div></td><td class=\"c x273 ybfd w9a h27\"><div class=\"t m0 x56 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">124 016 </div></td><td class=\"c x274 ybfd w9c h27\"><div class=\"t m0 x48 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(  31) </div></td><td class=\"c x276 ybfd w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x277 ybfd w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x278 ybfd wa0 h27\"><div class=\"t m0 x49 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">42 364 </div></td><td class=\"c x275 ybfd wa2 h27\"><div class=\"t m0 x47 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">166 349 </div></td></tr><tr><td class=\"c x279 ybfe w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Propiedad Indust<span class=\"_ _0\"></span>rial </div></td><td class=\"c x273 ybfe w9a h27\"><div class=\"t m0 x68 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 749 </div></td><td class=\"c x274 ybfe w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 ybfe w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x277 ybfe w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x278 ybfe wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 ybfe wa2 h27\"><div class=\"t m0 x31 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 749 </div></td></tr><tr><td class=\"c x279 ybff w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Aplicaciones inform\u00e1ti<span class=\"_ _0\"></span>cas  </div></td><td class=\"c x273 ybff w9a h27\"><div class=\"t m0 x58 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">20 371 </div></td><td class=\"c x274 ybff w9c h27\"><div class=\"t m0 x48 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(  23) </div></td><td class=\"c x276 ybff w9d h27\"><div class=\"t m0 x48 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">237<span class=\"ls0\"> </span></div></td><td class=\"c x277 ybff w9e h27\"><div class=\"t m0 x20 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(     8) </div></td><td class=\"c x278 ybff wa0 h27\"><div class=\"t m0 x46 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">2 886 </div></td><td class=\"c x275 ybff wa2 h27\"><div class=\"t m0 x64 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">23 463 </div></td></tr><tr><td class=\"c x279 yc00 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>os de uso </div></td><td class=\"c x273 yc00 w9a h27\"><div class=\"t m0 x68 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 743 </div></td><td class=\"c x274 yc00 w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 yc00 w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x277 yc00 w9e h27\"><div class=\"t m0 x20 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 202) </div></td><td class=\"c x278 yc00 wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 yc00 wa2 h27\"><div class=\"t m0 x31 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">1 541 </div></td></tr><tr><td class=\"c x279 yc01 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Contratos de ma<span class=\"_ _0\"></span>ntenimiento </div></td><td class=\"c x273 yc01 w9a h27\"><div class=\"t m0 x58 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">25 069 </div></td><td class=\"c x274 yc01 w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 yc01 w9d h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x277 yc01 w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x278 yc01 wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 yc01 wa2 h27\"><div class=\"t m0 x64 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">25 069 </div></td></tr><tr><td class=\"c x279 yc02 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Anticipos e inmoviliz<span class=\"_ _0\"></span>ado en curso<span class=\"_ _0\"></span> </div></td><td class=\"c x273 yc02 w9a h27\"><div class=\"t m0 x58 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">54 486 </div></td><td class=\"c x274 yc02 w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 yc02 w9d h27\"><div class=\"t m0 x4a h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">20 566 </div></td><td class=\"c x277 yc02 w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x278 yc02 wa0 h27\"><div class=\"t m0 x1a h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 45 526) </div></td><td class=\"c x275 yc02 wa2 h27\"><div class=\"t m0 x64 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">29 526 </div></td></tr><tr><td></td><td class=\"c x273 yc03 w9a h74\"><div class=\"t m0 x56 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">227 434 </div></td><td class=\"c x274 yc03 w9c h74\"><div class=\"t m0 x48 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">(  54) </div></td><td class=\"c x276 yc03 w9d h74\"><div class=\"t m0 x4a h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">20 803 </div></td><td class=\"c x277 yc03 w9e h74\"><div class=\"t m0 x20 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">( 210) </div></td><td class=\"c x278 yc03 wa0 h74\"><div class=\"t m0 x1a h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">(      276) </div></td><td class=\"c x275 yc03 wa2 h74\"><div class=\"t m0 x47 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">247 697 </div></td></tr><tr><td class=\"c x279 yc04 w98 h76\"><div class=\"t m0 x2 h26 y565 ff3 fs8 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n y P<span class=\"_ _0\"></span>\u00e9rdidas por deteri<span class=\"_ _0\"></span>oro </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x27a h28 yc05 ff4 fs8 fc0 sc0 ls0 ws0\">Desarrollo </td><td class=\"c x273 yc06 w9a h75\"><div class=\"t m0 x1d h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">( 116 995) </div></td><td class=\"c x274 yc06 w9c h75\"><div class=\"t m0 x9e h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">7 </div></td><td class=\"c x276 yc06 w9d h75\"><div class=\"t m0 x56 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">(  4 211) </div></td><td class=\"c x277 yc06 w9e h75\"><div class=\"t m0 x50 h28 y54c ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x27c yc07 w20b hf0\"><div class=\"t m0 x231 h28 ybf1 ff4 fs8 fc0 sc0 ls0 ws0\">-</div><div class=\"t m0 x27b h28 ybf1 ff4 fs8 fc0 sc0 ls0 ws0\">( 121 199)<span class=\"_ _39\"> </span></div></td></tr><tr><td class=\"c x279 yc08 w98 h78\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Propiedad Indust<span class=\"_ _0\"></span>rial </div></td><td class=\"c x273 yc08 w9a h78\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(          22) </div></td><td class=\"c x274 yc08 w9c h78\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 yc08 w9d h78\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x277 yc08 w9e h78\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x278 yc08 wa0 h78\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 yc08 wa2 h78\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(          22) </div></td></tr><tr><td class=\"c x279 yc09 w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Aplicaciones inform\u00e1ti<span class=\"_ _0\"></span>cas  </div></td><td class=\"c x273 yc09 w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   17 432) </div></td><td class=\"c x274 yc09 w9c h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">23<span class=\"ls0\"> </span></div></td><td class=\"c x276 yc09 w9d h27\"><div class=\"t m0 x56 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(  1 579) </div></td><td class=\"c x277 yc09 w9e h27\"><div class=\"t m0 x58 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">8 </div></td><td class=\"c x278 yc09 wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 yc09 wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   18 980) </div></td></tr><tr><td class=\"c x279 yc0a w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Activos por derech<span class=\"_ _0\"></span>o de uso </div></td><td class=\"c x273 yc0a w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(     1 608) </div></td><td class=\"c x274 yc0a w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 yc0a w9d h27\"><div class=\"t m0 x56 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(     226) </div></td><td class=\"c x277 yc0a w9e h27\"><div class=\"t m0 x65 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">202<span class=\"ls0\"> </span></div></td><td class=\"c x278 yc0a wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 yc0a wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(     1 632) </div></td></tr><tr><td class=\"c x279 yc0b w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">Contratos de ma<span class=\"_ _0\"></span>ntenimiento </div></td><td class=\"c x273 yc0b w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   17 352) </div></td><td class=\"c x274 yc0b w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 yc0b w9d h27\"><div class=\"t m0 x56 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(  1 928) </div></td><td class=\"c x277 yc0b w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x278 yc0b wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 yc0b wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(   19 280) </div></td></tr><tr><td class=\"c x279 yc0c w98 h27\"><div class=\"t m0 x2 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">P\u00e9rdidas por det<span class=\"_ _0\"></span>erioro </div></td><td class=\"c x273 yc0c w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(     1 730) </div></td><td class=\"c x274 yc0c w9c h27\"><div class=\"t m0 x96 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x276 yc0c w9d h27\"><div class=\"t m0 x9d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">3 </div></td><td class=\"c x277 yc0c w9e h27\"><div class=\"t m0 x50 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x278 yc0c wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 yc0c wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(     1 727) </div></td></tr><tr><td></td><td class=\"c x273 yc0d w9a h27\"><div class=\"t m0 x1d h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 155 139) </div></td><td class=\"c x274 yc0d w9c h27\"><div class=\"t m0 x37 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x276 yc0d w9d h27\"><div class=\"t m0 x56 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">(  7 941) </div></td><td class=\"c x277 yc0d w9e h27\"><div class=\"t m0 x65 h28 y114 ff4 fs8 fc0 sc0 ls4 ws0\">210<span class=\"ls0\"> </span></div></td><td class=\"c x278 yc0d wa0 h27\"><div class=\"t m0 x51 h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x275 yc0d wa2 h27\"><div class=\"t m0 xf h28 y114 ff4 fs8 fc0 sc0 ls0 ws0\">( 162 840) </div></td></tr><tr><td class=\"c x279 yc0e w98 h27\"><div class=\"t m0 x2 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">Valor neto conta<span class=\"_ _0\"></span>ble </div></td><td class=\"c x273 yc0e w9a h27\"><div class=\"t m0 x58 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">72 295 </div></td><td class=\"c x274 yc0e w9c h27\"><div class=\"t m0 x48 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">(  24) </div></td><td class=\"c x276 yc0e w9d h27\"><div class=\"t m0 x4a h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">12 862 </div></td><td class=\"c x277 yc0e w9e h27\"><div class=\"t m0 x50 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x278 yc0e wa0 h27\"><div class=\"t m0 x1d h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">(     276) </div></td><td class=\"c x275 yc0e wa2 h27\"><div class=\"t m0 x64 h26 y114 ff3 fs8 fc0 sc0 ls0 ws0\">84 857 </div></td></tr></table></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y56e ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _11\"></span>gastos <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>desarrollo <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>31 <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>diciembre<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span><span class=\"ls7\">202</span>4 <span class=\"_ _11\"></span><span class=\"ls8\">y <span class=\"_ _8\"></span><span class=\"ls7\">202</span></span>3 <span class=\"_ _11\"></span>incluyen, <span class=\"_ _2\"></span>principalmente, <span class=\"_ _11\"></span>los </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y56f ff4 fs4 fc0 sc0 ls0 ws0\">costes  incur<span class=\"_ _1\"></span>ridos  po<span class=\"_ _1\"></span>r  Patentes  Tal<span class=\"_ _1\"></span>go,  S.L<span class=\"_ _1\"></span>.U.  en <span class=\"_ _e\"> </span>el  desarrollo  de<span class=\"_ _6\"></span>  los  proyectos  de<span class=\"_ _1\"></span>  alta<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y570 ff4 fs4 fc0 sc0 ls0 ws0\">velocidad, trenes <span class=\"_ _1\"></span>regional<span class=\"_ _1\"></span>es y equipos auxili<span class=\"_ _1\"></span>ares para el manteni<span class=\"_ _1\"></span>miento, <span class=\"_ _1\"></span>entre otros.  </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y572 ff4 fs4 fc0 sc0 ls0 ws0\">Durante <span class=\"_ _9\"> </span>el <span class=\"_ _f\"> </span>ejerci<span class=\"_ _1\"></span>cio <span class=\"_ _13\"> </span>2024 <span class=\"_ _13\"> </span>las <span class=\"_ _9\"> </span>principales <span class=\"_ _9\"> </span>adiciones <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>inmovilizad<span class=\"_ _1\"></span>o <span class=\"_ _13\"> </span>en <span class=\"_ _13\"> </span>curso <span class=\"_ _9\"> </span>se <span class=\"_ _13\"> </span>refieren, </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y573 ff4 fs4 fc0 sc0 ls0 ws0\">principalmente, <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>costes <span class=\"_ _6\"></span>incurridos <span class=\"_ _6\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _6\"></span>desarrollo <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>proyect<span class=\"_ _0\"></span>os <span class=\"_ _a\"></span>AVRIL <span class=\"_ _6\"></span>2\u00ba <span class=\"_ _6\"></span>Generaci\u00f3n,<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y574 ff4 fs4 fc0 sc0 ls0 ws0\">PARFAIT <span class=\"_ _21\"> </span>(Plataforma <span class=\"_ _10\"> </span>Ferr<span class=\"_ _0\"></span>oviaria <span class=\"_ _21\"> </span>Autoconfigu<span class=\"_ _1\"></span>rable <span class=\"_ _21\"> </span>e <span class=\"_ _21\"> </span>interoperable), <span class=\"_ _21\"> </span>a <span class=\"_ _21\"> </span>los <span class=\"_ _27\"> </span>proyecto<span class=\"_ _1\"></span>s </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 h3f y575 ff7 fs4 fc0 sc0 ls0 ws0\">Hympulso, <span class=\"_ _11\"></span>as<span class=\"_ _1\"></span>\u00ed <span class=\"_ _11\"></span>como <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>integrados <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>Europ<span class=\"_ _1\"></span>e\u2019s <span class=\"_ _2\"></span>Rail, <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>altas <span class=\"_ _2\"></span>relativas <span class=\"_ _11\"></span>a <span class=\"_ _2\"></span>proyectos <span class=\"_ _11\"></span>de </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y576 ff4 fs4 fc0 sc0 ls0 ws0\">optimizaci\u00f3n de<span class=\"_ _1\"></span> procesos en el \u00e1rea d<span class=\"_ _1\"></span>e IT. </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y578 ff4 fs4 fc0 sc0 ls0 ws0\">De <span class=\"_ _6\"></span>igual <span class=\"_ _6\"></span>manera, <span class=\"_ _1\"></span>duran<span class=\"_ _1\"></span>te <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _6\"></span>2024, <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>traspasos <span class=\"_ _6\"></span>realizados <span class=\"_ _6\"></span>desde <span class=\"_ _6\"></span>dicho <span class=\"_ _6\"></span>inmovilizado </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y579 ff4 fs4 fc0 sc0 ls0 ws0\">en <span class=\"_ _11\"></span>curso <span class=\"_ _2\"></span>al <span class=\"_ _11\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>I<span class=\"_ _0\"></span>nvestigaci\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>Desarroll<span class=\"_ _1\"></span>o, <span class=\"_ _11\"></span>se <span class=\"_ _2\"></span>corresponden <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>su <span class=\"_ _2\"></span>mayor\u00eda <span class=\"_ _11\"></span>con <span class=\"_ _2\"></span>la </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y57a ff4 fs4 fc0 sc0 ls0 ws0\">activaci\u00f3n del p<span class=\"_ _1\"></span>royecto PAR<span class=\"_ _1\"></span>FAIT as\u00ed como el p<span class=\"_ _1\"></span>royecto AVRIL<span class=\"_ _1\"></span> 2\u00ba Generaci<span class=\"_ _1\"></span>\u00f3n. </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y57c ff4 fs4 fc0 sc0 ls0 ws0\">Dentro <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>impo<span class=\"_ _1\"></span>rte <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la<span class=\"_ _6\"></span>s <span class=\"_ _8\"></span>adiciones <span class=\"_ _11\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>ejercicio<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>2024 <span class=\"_ _11\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>encuentran <span class=\"_ _11\"></span>ca<span class=\"_ _1\"></span>pitalizados <span class=\"_ _11\"></span>gasto<span class=\"_ _1\"></span>s </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y57d ff4 fs4 fc0 sc0 ls0 ws0\">incurridos por<span class=\"_ _1\"></span> el <span class=\"_ _1\"></span>Grupo para <span class=\"_ _1\"></span>su activo <span class=\"_ _1\"></span>por i<span class=\"_ _1\"></span>mporte<span class=\"_ _1\"></span> de 19.439<span class=\"_ _1\"></span> miles <span class=\"_ _1\"></span>de eu<span class=\"_ _1\"></span>ros (17.260 <span class=\"_ _1\"></span>miles de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y57e ff4 fs4 fc0 sc0 ls0 ws0\">euros en el ejercici<span class=\"_ _1\"></span>o 2023). </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y580 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>de p<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>ovisiones<span class=\"_ _1\"></span> po<span class=\"_ _1\"></span>r de<span class=\"_ _1\"></span>terioro <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>refiere<span class=\"_ _1\"></span> fundamental<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>a un<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>patente propiedad<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y581 ff4 fs4 fc0 sc0 ls0 ws0\">del <span class=\"_ _0\"></span>Grupo <span class=\"_ _7\"></span>que f<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>deteriorada <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>100%, <span class=\"_ _0\"></span>ya <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>capacidad <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>generaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>no </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y582 ff4 fs4 fc0 sc0 ls0 ws0\">estaba asegurada<span class=\"_ _1\"></span>. </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y584 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>recogido <span class=\"_ _0\"></span>bajo <span class=\"_ _0\"></span>el ep\u00edgrafe <span class=\"_ _0\"></span><span class=\"ff7\">\u201c<span class=\"_ _0\"></span>Contratos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mantenimien<span class=\"_ _1\"></span>to\u201d <span class=\"_ _0\"></span>surgi\u00f3 <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>consecuenci<span class=\"_ _1\"></span>a </span></div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y585 ff4 fs4 fc0 sc0 ls0 ws0\">de l<span class=\"_ _1\"></span>a combina<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _1\"></span>de ne<span class=\"_ _1\"></span>gocios <span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>ealizada <span class=\"_ _6\"></span>por la s<span class=\"_ _6\"></span>ociedad dependien<span class=\"_ _1\"></span>te Pat<span class=\"_ _1\"></span>entes Tal<span class=\"_ _1\"></span>go, S<span class=\"_ _1\"></span>.L.U. </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y43c ff4 fs4 fc0 sc0 ls0 ws0\">en el<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>jercicio <span class=\"_ _6\"></span>2013, co<span class=\"_ _1\"></span>mo <span class=\"_ _1\"></span>diferencia <span class=\"_ _6\"></span>entre el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>dicha <span class=\"_ _1\"></span>combina<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _6\"></span>y el <span class=\"_ _1\"></span>valor <span class=\"_ _6\"></span>razonable </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y431 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _1\"></span>los <span class=\"_ _6\"></span>activos ne<span class=\"_ _1\"></span>tos <span class=\"_ _1\"></span>adqui<span class=\"_ _1\"></span>ridos <span class=\"_ _6\"></span>de la <span class=\"_ _6\"></span>sociedad <span class=\"_ _1\"></span>absorbida <span class=\"_ _6\"></span>que fue <span class=\"_ _6\"></span>asignado <span class=\"_ _6\"></span>por co<span class=\"_ _1\"></span>mpleto <span class=\"_ _6\"></span>a los<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y586 ff4 fs4 fc0 sc0 ls0 ws0\">contratos <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>mantenimiento <span class=\"_ _f\"> </span>con <span class=\"_ _e\"> </span>clientes <span class=\"_ _f\"> </span>formalizados <span class=\"_ _f\"> </span>por <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>sociedad <span class=\"_ _f\"> </span>absorbida <span class=\"_ _e\"> </span>Tarvia </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y587 ff4 fs4 fc0 sc0 ls0 ws0\">Mantenimiento <span class=\"_ _0\"></span>Ferrovi<span class=\"_ _1\"></span>ario, <span class=\"_ _7\"></span>S.A.<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>Este <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _0\"></span>siendo <span class=\"_ _0\"></span>depreciado <span class=\"_ _0\"></span>durante <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>vida <span class=\"_ _0\"></span>restante </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y588 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _a\"></span>los <span class=\"_ _6\"></span>contratos <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _6\"></span>que <span class=\"_ _a\"></span>est\u00e1 <span class=\"_ _a\"></span>asociado, <span class=\"_ _6\"></span>esto<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>es <span class=\"_ _6\"></span>13 <span class=\"_ _a\"></span>a\u00f1os <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2013, <span class=\"_ _6\"></span>habiendo<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs84\"><div class=\"t m0 x38 ha y589 ff4 fs4 fc0 sc0 ls0 ws0\">comenzado su dep<span class=\"_ _1\"></span>reciaci\u00f3n<span class=\"_ _1\"></span> en el ejercicio 2014<span class=\"_ _1\"></span>. </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls7 ws0\">a)<span class=\"ls0\"> <span class=\"_ _2c\"> </span>Bienes totalmente<span class=\"_ _1\"></span> amortizados </span></div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y58b ff4 fs4 fc0 sc0 ls0 ws0\">Al <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>diciembre<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>2024 <span class=\"_ _7\"></span>existe <span class=\"_ _7\"></span>inmovilizado <span class=\"_ _7\"></span>intangible <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>un <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>original <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>137.022 </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y3f0 ff4 fs4 fc0 sc0 ls0 ws0\">miles <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>est\u00e1 <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>otalmen<span class=\"_ _1\"></span>te <span class=\"_ _11\"></span>amor<span class=\"_ _1\"></span>tizado <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>todav<span class=\"_ _1\"></span>\u00eda <span class=\"_ _11\"></span>est\u00e1<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>u<span class=\"_ _1\"></span>so <span class=\"_ _11\"></span>(2023<span class=\"lsf\">: <span class=\"_ _11\"></span></span>135.451<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y3f1 ff4 fs4 fc0 sc0 ls0 ws0\">miles de euros)<span class=\"_ _1\"></span>. </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y3f3 ff4 fs4 fc0 sc0 ls0 ws0\">b)      Seguros </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y3f4 ff4 fs4 fc0 sc0 ls0 ws0\">El Gr<span class=\"_ _0\"></span>upo tiene <span class=\"_ _0\"></span>contratadas varias <span class=\"_ _0\"></span>p\u00f3lizas de <span class=\"_ _0\"></span>seguros para <span class=\"_ _0\"></span>cubrir <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>riesgos a <span class=\"_ _0\"></span>los que <span class=\"_ _0\"></span>est\u00e1n </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y3f5 ff4 fs4 fc0 sc0 ls0 ws0\">sujetos <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>bienes <span class=\"_ _11\"></span>del <span class=\"_ _8\"></span>inmovil<span class=\"_ _1\"></span>izado <span class=\"_ _11\"></span>intangible. <span class=\"_ _11\"></span>La <span class=\"_ _11\"></span>cobertura <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>estas <span class=\"_ _11\"></span>p\u00f3lizas <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>considera </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y335 ff4 fs4 fc0 sc0 ls0 ws0\">suficiente. </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y337 ff4 fs4 fc0 sc0 ls0 ws0\">c) <span class=\"_ _4\"> </span>Subvenciones y ay<span class=\"_ _1\"></span>udas recibida<span class=\"_ _1\"></span>s </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y339 ff4 fs4 fc0 sc0 ls0 ws0\">Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>dentro<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>adquisiciones <span class=\"_ _7\"></span>del <span class=\"_ _2\"></span>inmovilizado, <span class=\"_ _2\"></span>40.789 <span class=\"_ _2\"></span>miles <span class=\"_ _7\"></span>de </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y33a ff4 fs4 fc0 sc0 ls0 ws0\">euros <span class=\"_ _b\"> </span>han <span class=\"_ _5\"> </span>sido <span class=\"_ _b\"> </span>financiados <span class=\"_ _5\"> </span>parcialmente <span class=\"_ _5\"> </span>por <span class=\"_ _b\"> </span>subvenciones <span class=\"_ _5\"> </span>o <span class=\"_ _b\"> </span>pr\u00e9stamos <span class=\"_ _5\"> </span>recibidos <span class=\"_ _b\"> </span>de </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y33b ff4 fs4 fc0 sc0 ls0 ws0\">organismos oficial<span class=\"_ _1\"></span>es (2023<span class=\"lsf\">: </span>18<span class=\"_ _1\"></span>.893 miles de eu<span class=\"_ _1\"></span>ros). </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y33d ff4 fs4 fc0 sc0 ls0 ws0\">d)  <span class=\"_ _2d\"> </span>P\u00e9rdidas por dete<span class=\"_ _1\"></span>rioro </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y33f ff4 fs4 fc0 sc0 ls0 ws0\">Durante <span class=\"_ _1\"></span>los <span class=\"_ _6\"></span>ejercicios <span class=\"_ _1\"></span>2024 <span class=\"_ _6\"></span>y <span class=\"ls7\">202</span>3 <span class=\"_ _6\"></span>no se <span class=\"_ _6\"></span>han <span class=\"_ _6\"></span>reconocido <span class=\"_ _6\"></span>ni revertido <span class=\"_ _6\"></span>correcci<span class=\"_ _1\"></span>ones <span class=\"_ _6\"></span>valorativas </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y340 ff4 fs4 fc0 sc0 ls0 ws0\">por <span class=\"_ _13\"> </span>deterioro <span class=\"_ _9\"> </span>para <span class=\"_ _13\"> </span>ning\u00fan <span class=\"_ _13\"> </span>inmovilizado <span class=\"_ _9\"> </span>intangible <span class=\"_ _9\"> </span>individual. <span class=\"_ _13\"> </span>De <span class=\"_ _13\"> </span>las <span class=\"_ _13\"> </span>pruebas <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>deterioro </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y341 ff4 fs4 fc0 sc0 ls0 ws0\">realizadas sob<span class=\"_ _1\"></span>re los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>intangibles <span class=\"_ _1\"></span>que no <span class=\"_ _1\"></span>estaban <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>odav\u00eda en<span class=\"_ _1\"></span> uso <span class=\"_ _1\"></span>al 31<span class=\"_ _1\"></span> de dici<span class=\"_ _1\"></span>embre de<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y342 ff4 fs4 fc0 sc0 ls7 ws0\">202<span class=\"ls0\">4 y </span>202<span class=\"ls0\">3 no se ha ide<span class=\"_ _1\"></span>ntificado ning\u00fan de<span class=\"_ _1\"></span>terioro de valor de<span class=\"_ _1\"></span> los mismos.  </span></div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y344 ff4 fs4 fc0 sc0 ls0 ws0\">Anualmente <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _7\"></span>realiza <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>test <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>deterioro <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>activo <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>contratos <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>mantenimiento<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y345 ff4 fs4 fc0 sc0 ls0 ws0\">descrito <span class=\"_ _0\"></span>anteriormen<span class=\"_ _1\"></span>te. <span class=\"_ _0\"></span>Como <span class=\"_ _0\"></span>resultado <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>mismo <span class=\"_ _7\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>puesto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>manifiesto <span class=\"_ _0\"></span>signos <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y346 ff7 fs4 fc0 sc0 ls0 ws0\">deterioro del ac<span class=\"_ _1\"></span>tivo \u201cContratos de<span class=\"_ _1\"></span> mantenimien<span class=\"_ _1\"></span>to\u201d.<span class=\"ff4\"> </span></div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y348 ff4 fs4 fc0 sc0 ls0 ws0\">Dicho <span class=\"_ _11\"></span>test <span class=\"_ _8\"></span>de <span class=\"_ _11\"></span>deterioro <span class=\"_ _11\"></span>ha <span class=\"_ _11\"></span>sido <span class=\"_ _11\"></span>realizado <span class=\"_ _11\"></span>mediante <span class=\"_ _11\"></span>un <span class=\"_ _8\"></span>descuento <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>flujos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>caj<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>los </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y349 ff4 fs4 fc0 sc0 ls0 ws0\">proyectos <span class=\"_ _0\"></span>de f<span class=\"_ _0\"></span>abricaci\u00f3n<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>utilizando una <span class=\"_ _7\"></span>tasa <span class=\"_ _0\"></span>de descuento <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>9,5% (<span class=\"_ _0\"></span>10,8% <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>2023) <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>una </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y34a ff4 fs4 fc0 sc0 ls0 ws0\">tasa de crecimien<span class=\"_ _1\"></span>to del 1% (0,5% en<span class=\"_ _1\"></span> 2023<span class=\"ls16\">).</span> </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y34b ff4 fs4 fc0 sc0 ls0 ws0\">e)      Activos por<span class=\"_ _1\"></span> derecho de uso </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y34d ff4 fs4 fc0 sc0 ls0 ws0\">Tal <span class=\"_ _8\"></span>y <span class=\"_ _9\"> </span>como <span class=\"_ _9\"></span>se <span class=\"_ _8\"></span>indica <span class=\"_ _8\"></span>en <span class=\"_ _9\"> </span>la <span class=\"_ _9\"></span>nota <span class=\"_ _8\"></span>18, <span class=\"_ _8\"></span>el <span class=\"_ _9\"> </span>Grupo <span class=\"_ _8\"></span>tiene <span class=\"_ _8\"></span>contratadas <span class=\"_ _9\"></span>diversas <span class=\"_ _8\"></span>operaciones <span class=\"_ _8\"></span>de </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y34e ff4 fs4 fc0 sc0 ls0 ws0\">arrendamiento <span class=\"_ _6\"></span>financiero <span class=\"_ _1\"></span>sobre su<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>nmovilizado <span class=\"_ _6\"></span>intangible, <span class=\"_ _1\"></span>calificados <span class=\"_ _1\"></span>tras <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>entrada <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>vigor </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y320 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>NIIF <span class=\"_ _11\"></span>16 <span class=\"_ _11\"></span>como <span class=\"_ _11\"></span>activos <span class=\"_ _11\"></span>por <span class=\"_ _8\"></span>derecho<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>uso <span class=\"_ _11\"></span>(nota <span class=\"_ _11\"></span>2.<span class=\"_ _0\"></span>6). <span class=\"_ _11\"></span>El <span class=\"_ _11\"></span>coste <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>elementos <span class=\"_ _11\"></span>del </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y34f ff4 fs4 fc0 sc0 ls0 ws0\">inmovilizado <span class=\"_ _a\"></span>intangible <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ujeto <span class=\"_ _6\"></span>a <span class=\"_ _1\"></span>contratos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>arrendamiento <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>inanciero <span class=\"_ _6\"></span>asciende<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>a 1.331 <span class=\"_ _6\"></span>miles </div></div><div class=\"c w41 h3e gs86\"><div class=\"t m0 x38 ha y322 ff4 fs4 fc0 sc0 ls0 ws0\">de euros al cier<span class=\"_ _1\"></span>re del ejercici<span class=\"_ _1\"></span>o 2024 (2023<span class=\"lse\">: <span class=\"ls7\">1.541</span></span> miles de euros).<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs88\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">f)  <span class=\"_ _29\"> </span>I<span class=\"_ _0\"></span>nmovilizado intangi<span class=\"_ _1\"></span>ble situado en<span class=\"_ _1\"></span> el extran<span class=\"_ _1\"></span>jero </div></div><div class=\"c w41 h3e gs88\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">A 31<span class=\"_ _6\"></span> de di<span class=\"_ _1\"></span>ciembre <span class=\"_ _6\"></span>de 20<span class=\"_ _1\"></span>24 el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Grupo <span class=\"_ _6\"></span>ten\u00eda si<span class=\"_ _1\"></span>tuadas <span class=\"_ _1\"></span>en <span class=\"_ _6\"></span>el extranje<span class=\"_ _1\"></span>ro l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>sigui<span class=\"_ _1\"></span>entes i<span class=\"_ _1\"></span>nversiones </div></div><div class=\"c w41 h3e gs88\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">en inmovilizado in<span class=\"_ _1\"></span>tangible: </div></div><div class=\"gs89\"><table class=\"s w20d hf1\" id=\"_c90122e2-4868-4543-84d6-72050dcc1faf\"><tr><td></td><td></td><td class=\"t m0 x27d hc yc0f ff3 fs5 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n </td><td class=\"t m0 x27e hc yc0f ff3 fs5 fc0 sc0 ls0 ws0\">P\u00e9rdidas </td><td class=\"c x27f yc10 wa6 h5a\"><div class=\"t m0 x55 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td class=\"c x225 yc11 wa5 h7a\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Inmovilizado </div></td><td class=\"c x27f yc11 w8b h7a\"><div class=\"t m0 x1d hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Coste </div></td><td class=\"t m0 x280 hc yc12 ff3 fs5 fc0 sc0 ls0 ws0\">acumulada </td><td class=\"t m0 x281 hc yc12 ff3 fs5 fc0 sc0 ls0 ws0\">deterioro </td><td class=\"c x282 yc11 wa8 h7a\"><div class=\"t m0 xd hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Valor contable </div></td></tr><tr><td class=\"c x225 yc13 wa5 h68\"><div class=\"t m0 x2 hb ye7 ff4 fs5 fc0 sc0 ls0 ws0\">Desarrollo </div></td><td class=\"c x27f yc13 w8b h68\"><div class=\"t m0 xc8 hb ye7 ff4 fs5 fc0 sc0 ls3 ws0\">788<span class=\"ls0\"> </span></div></td><td class=\"c x283 yc13 w50 h68\"><div class=\"t m0 x53 hb ye7 ff4 fs5 fc0 sc0 ls0 ws0\">(    340) </div></td><td class=\"c x284 yc13 wa7 h68\"><div class=\"t m0 x1b hb ye7 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 yc13 wa8 h68\"><div class=\"t m0 x86 hb ye7 ff4 fs5 fc0 sc0 ls3 ws0\">448<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yc14 wa5 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Aplicaciones inform\u00e1ticas </div></td><td class=\"c x27f yc14 w8b h5b\"><div class=\"t m0 x65 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 109 </div></td><td class=\"c x283 yc14 w50 h5b\"><div class=\"t m0 x53 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">( 1 827) </div></td><td class=\"c x284 yc14 wa7 h5b\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 yc14 wa8 h5b\"><div class=\"t m0 x86 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">282<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x27f yc15 w8b h5b\"><div class=\"t m0 x65 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">2 897 </div></td><td class=\"c x283 yc15 w50 h5b\"><div class=\"t m0 x53 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">( 2 167) </div></td><td class=\"c x284 yc15 wa7 h5b\"><div class=\"t m0 x1b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 yc15 wa8 h5b\"><div class=\"t m0 x86 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">730<span class=\"ls0\"> </span></div></td></tr></table></div><div class=\"c w41 h3e gs88\"><div class=\"t m0 x38 ha y595 ff4 fs4 fc0 sc0 ls0 ws0\">A 31<span class=\"_ _6\"></span> de di<span class=\"_ _1\"></span>ciembre <span class=\"_ _6\"></span>de 20<span class=\"_ _1\"></span>23 el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Grupo <span class=\"_ _6\"></span>ten\u00eda si<span class=\"_ _1\"></span>tuadas <span class=\"_ _1\"></span>en <span class=\"_ _6\"></span>el extranje<span class=\"_ _1\"></span>ro l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>sigui<span class=\"_ _1\"></span>entes i<span class=\"_ _1\"></span>nversiones </div></div><div class=\"c w41 h3e gs88\"><div class=\"t m0 x38 ha y1ec ff4 fs4 fc0 sc0 ls0 ws0\">en inmovilizado in<span class=\"_ _1\"></span>tangible: </div></div><div class=\"gs8a\"><table class=\"s w20d hf2\" id=\"_ad2fdbc2-ebd0-49ec-8837-247b59c1ae63\"><tr><td></td><td></td><td class=\"t m0 x27d hc yc16 ff3 fs5 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n </td><td class=\"t m0 x27e hc yc16 ff3 fs5 fc0 sc0 ls0 ws0\">P\u00e9rdidas </td><td class=\"c x27f yc17 wa6 h5b\"><div class=\"t m0 x55 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td class=\"c x225 yc18 wa5 h66\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Inmovilizado </div></td><td class=\"c x27f yc18 w8b h66\"><div class=\"t m0 x1d hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Coste </div></td><td class=\"t m0 x285 hc yc19 ff3 fs5 fc0 sc0 ls0 ws0\">acumulada </td><td class=\"t m0 x281 hc yc19 ff3 fs5 fc0 sc0 ls0 ws0\">deterioro </td><td class=\"c x282 yc18 wa8 h66\"><div class=\"t m0 xd hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Valor contable </div></td></tr><tr><td class=\"c x225 yc1a wa5 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Desarrollo </div></td><td class=\"c x27f yc1a w8b h5b\"><div class=\"t m0 xc8 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">741<span class=\"ls0\"> </span></div></td><td class=\"c x283 yc1a w50 h5b\"><div class=\"t m0 x53 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(   1 71) </div></td><td class=\"c x284 yc1a wa7 h5b\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 yc1a wa8 h5b\"><div class=\"t m0 x86 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">570<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yc1b wa5 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Aplicaciones inform\u00e1ticas </div></td><td class=\"c x27f yc1b w8b h5b\"><div class=\"t m0 x65 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 939 </div></td><td class=\"c x283 yc1b w50 h5b\"><div class=\"t m0 x53 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">( 1 751) </div></td><td class=\"c x284 yc1b wa7 h5b\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 yc1b wa8 h5b\"><div class=\"t m0 x86 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">188<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x27f yc1c w8b h68\"><div class=\"t m0 x65 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">2 680 </div></td><td class=\"c x283 yc1c w50 h68\"><div class=\"t m0 x53 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">( 1 922) </div></td><td class=\"c x284 yc1c wa7 h68\"><div class=\"t m0 x1b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 yc1c wa8 h68\"><div class=\"t m0 x86 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">758<span class=\"ls0\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-544": {
   "value": "c) <span class=\"_ _4\"> </span>Subvenciones y ay<span class=\"_ _1\"></span>udas recibida<span class=\"_ _1\"></span>s Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>dentro<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>adquisiciones <span class=\"_ _7\"></span>del <span class=\"_ _2\"></span>inmovilizado, <span class=\"_ _2\"></span>40.789 <span class=\"_ _2\"></span>miles <span class=\"_ _7\"></span>de euros <span class=\"_ _b\"> </span>han <span class=\"_ _5\"> </span>sido <span class=\"_ _b\"> </span>financiados <span class=\"_ _5\"> </span>parcialmente <span class=\"_ _5\"> </span>por <span class=\"_ _b\"> </span>subvenciones <span class=\"_ _5\"> </span>o <span class=\"_ _b\"> </span>pr\u00e9stamos <span class=\"_ _5\"> </span>recibidos <span class=\"_ _b\"> </span>de organismos oficial<span class=\"_ _1\"></span>es (2023<span class=\"lsf\">: </span>18<span class=\"_ _1\"></span>.893 miles de eu<span class=\"_ _1\"></span>ros). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-545": {
   "value": "e)      Activos por<span class=\"_ _1\"></span> derecho de uso Tal <span class=\"_ _8\"></span>y <span class=\"_ _9\"> </span>como <span class=\"_ _9\"></span>se <span class=\"_ _8\"></span>indica <span class=\"_ _8\"></span>en <span class=\"_ _9\"> </span>la <span class=\"_ _9\"></span>nota <span class=\"_ _8\"></span>18, <span class=\"_ _8\"></span>el <span class=\"_ _9\"> </span>Grupo <span class=\"_ _8\"></span>tiene <span class=\"_ _8\"></span>contratadas <span class=\"_ _9\"></span>diversas <span class=\"_ _8\"></span>operaciones <span class=\"_ _8\"></span>de arrendamiento <span class=\"_ _6\"></span>financiero <span class=\"_ _1\"></span>sobre su<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>nmovilizado <span class=\"_ _6\"></span>intangible, <span class=\"_ _1\"></span>calificados <span class=\"_ _1\"></span>tras <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>entrada <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>vigor de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>NIIF <span class=\"_ _11\"></span>16 <span class=\"_ _11\"></span>como <span class=\"_ _11\"></span>activos <span class=\"_ _11\"></span>por <span class=\"_ _8\"></span>derecho<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>uso <span class=\"_ _11\"></span>(nota <span class=\"_ _11\"></span>2.<span class=\"_ _0\"></span>6). <span class=\"_ _11\"></span>El <span class=\"_ _11\"></span>coste <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>elementos <span class=\"_ _11\"></span>del inmovilizado <span class=\"_ _a\"></span>intangible <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ujeto <span class=\"_ _6\"></span>a <span class=\"_ _1\"></span>contratos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>arrendamiento <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>inanciero <span class=\"_ _6\"></span>asciende<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>a 1.331 <span class=\"_ _6\"></span>miles de euros al cier<span class=\"_ _1\"></span>re del ejercici<span class=\"_ _1\"></span>o 2024 (2023<span class=\"lse\">: <span class=\"ls7\">1.541</span></span> miles de euros).",
   "dimensions": {
    "concept": "tlg:DesgloseDelDerechoDeUso",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "<div class=\"c w41 h3e gs8c\"><div class=\"t m0 x38 h9 y59e ff3 fs4 fc0 sc0 ls0 ws0\">8. Fondo de co<span class=\"_ _1\"></span>mercio </div></div><div class=\"c w41 h3e gs8c\"><div class=\"t m0 x38 ha y5a0 ff4 fs4 fc0 sc0 lsd ws0\">El <span class=\"ls0\">movimiento del fondo <span class=\"_ _1\"></span>de comercio es el<span class=\"_ _1\"></span> siguiente: </span></div></div><div class=\"gs8d\"><table class=\"s w20e hf3\" id=\"_6a0a1172-29f8-4816-be82-70a7d2296be9\"><tr><td></td><td class=\"c x286 yc1d wab h5b\"><div class=\"t m0 x20 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td class=\"c x225 yc1e wa9 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al 31.12.22 </div></td><td class=\"c x286 yc1e wab h5b\"><div class=\"t m0 x53 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">112 439 </div></td></tr><tr><td class=\"c x225 yc1f wa9 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Adiciones </div></td><td class=\"c x286 yc1f wab h5b\"><div class=\"t m0 x9c hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x225 yc20 wa9 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Bajas </div></td><td class=\"c x286 yc20 wab h5b\"><div class=\"t m0 x9c hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x225 yc21 wa9 h5a\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al 31.12.23 </div></td><td class=\"c x286 yc21 wab h5a\"><div class=\"t m0 x53 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">112 439 </div></td></tr><tr><td class=\"c x225 yc22 wa9 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Adiciones </div></td><td class=\"c x286 yc22 wab h5b\"><div class=\"t m0 x9c hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x225 yc23 wa9 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Bajas </div></td><td class=\"c x286 yc23 wab h5b\"><div class=\"t m0 x9c hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x225 yc24 wa9 h68\"><div class=\"t m0 x2 hc ye7 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al 31.12.24 </div></td><td class=\"c x286 yc24 wab h68\"><div class=\"t m0 x53 hc ye7 ff3 fs5 fc0 sc0 ls0 ws0\">112 439 </div></td></tr></table></div><div class=\"c w41 h3e gs8c\"><div class=\"t m0 x38 h9 y5a9 ff3 fs4 fc0 sc0 ls0 ws0\">Pruebas de p\u00e9rdida<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>por dete<span class=\"_ _1\"></span>rioro del fondo<span class=\"_ _1\"></span> de comercio<span class=\"ff4\"> </span></div></div><div class=\"c w41 h3e gs8c\"><div class=\"t m0 x38 ha y5aa ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _a\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comercio <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>ha <span class=\"_ _6\"></span>asignado <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>unidades <span class=\"_ _a\"></span>generadores <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _a\"></span>(UGE) <span class=\"_ _a\"></span>del <span class=\"_ _6\"></span>Grupo<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs8c\"><div class=\"t m0 x38 ha y5ab ff4 fs4 fc0 sc0 ls0 ws0\">identificadas seg\u00fan<span class=\"_ _1\"></span> los segmentos opera<span class=\"_ _1\"></span>tivos. </div></div><div class=\"c w41 h3e gs8c\"><div class=\"t m0 x38 ha y5ad ff4 fs4 fc0 sc0 ls0 ws0\">A continuaci\u00f3n, se p<span class=\"_ _1\"></span>resenta un resu<span class=\"_ _1\"></span>men a nivel d<span class=\"_ _1\"></span>e segmentos de la a<span class=\"_ _1\"></span>signaci\u00f3n<span class=\"_ _1\"></span> del fondo de </div></div><div class=\"c w41 h3e gs8c\"><div class=\"t m0 x38 ha y5ae ff4 fs4 fc0 sc0 ls0 ws0\">comercio: </div></div><div class=\"gs8e\"><table class=\"s w20f hf4\" id=\"_bc94363e-db7d-4dc0-aa65-bbb29ae26f6b\"><tr><td></td><td></td><td class=\"c x288 yc25 wb0 h5b\"><div class=\"t m0 x1e hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x289 yc26 wae h5b\"><div class=\"t m0 xc8 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"c x288 yc26 wb0 h5b\"><div class=\"t m0 x4a hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </div></td></tr><tr><td class=\"c x28a yc27 wac h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Material Rodante </div></td><td class=\"c x289 yc27 wae h5b\"><div class=\"t m0 xcf hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">101 886 </div></td><td class=\"c x288 yc27 wb0 h5b\"><div class=\"t m0 x68 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">101 886 </div></td></tr><tr><td class=\"c x28a yc28 wac h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Maquinas Auxiliares y otros </div></td><td class=\"c x289 yc28 wae h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">10 553 </div></td><td class=\"c x288 yc28 wb0 h5b\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">10 553 </div></td></tr><tr><td class=\"c x28a yc29 wac h68\"><div class=\"t m0 x2 hc y5b2 ff3 fs5 fc0 sc0 ls0 ws0\">Total Fondo de comercio </div></td><td class=\"c x289 yc29 wae h68\"><div class=\"t m0 xcf hc y5b2 ff3 fs5 fc0 sc0 ls0 ws0\">112 439 </div></td><td class=\"c x288 yc29 wb0 h68\"><div class=\"t m0 x68 hc y5b2 ff3 fs5 fc0 sc0 ls0 ws0\">112 439 </div></td></tr><tr><td class=\"c x28b yc2a w41 h3e\"><div class=\"t m0 x38 ha y5b5 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _2\"></span>importe <span class=\"_ _7\"></span>r<span class=\"_ _0\"></span>ecuperabl<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>UGE <span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>determina <span class=\"_ _2\"></span>en <span class=\"_ _7\"></span>base <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>c\u00e1lculos <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>uso <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>el </div></td><td></td><td></td></tr></table></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">valor r<span class=\"_ _0\"></span>azonable. Siendo el valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>determinado mediante la <span class=\"_ _0\"></span>cotizaci\u00f3n del <span class=\"_ _0\"></span>Grupo en </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y198 ff4 fs4 fc0 sc0 ls0 ws0\">el mercado. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>c\u00e1lculo del <span class=\"_ _0\"></span>valor en <span class=\"_ _0\"></span>uso <span class=\"_ _0\"></span>utiliza <span class=\"_ _0\"></span>proyeccion<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>de flujos <span class=\"_ _0\"></span>de efectivo <span class=\"_ _0\"></span>basadas en </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">presupuestos <span class=\"_ _6\"></span>financieros <span class=\"_ _1\"></span>aprobados <span class=\"_ _6\"></span>por la di<span class=\"_ _6\"></span>recci\u00f3n que <span class=\"_ _6\"></span>cubren un <span class=\"_ _6\"></span>per\u00edodo de <span class=\"_ _6\"></span>cinco a\u00f1os <span class=\"_ _1\"></span>se </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">proyectan estimando<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>unos flu<span class=\"_ _1\"></span>jos de caja recur<span class=\"_ _1\"></span>rentes y las tasas de c<span class=\"_ _1\"></span>recimiento e<span class=\"_ _1\"></span>stimadas. </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y19c ff4 fs4 fc0 sc0 ls0 ws0\">La Direcci\u00f3n dete<span class=\"_ _1\"></span>rmin\u00f3 el<span class=\"_ _1\"></span> margen bruto presupue<span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>ado en base al rendi<span class=\"_ _1\"></span>miento pasado<span class=\"_ _1\"></span> y sus </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y53 ff4 fs4 fc0 sc0 ls0 ws0\">expectativas de desa<span class=\"_ _1\"></span>rrollo del me<span class=\"_ _1\"></span>rcado, mantenie<span class=\"_ _6\"></span>ndo los m<span class=\"_ _0\"></span>ismos en<span class=\"_ _1\"></span> l\u00ednea con los m\u00e1rgene<span class=\"_ _1\"></span>s </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y19d ff4 fs4 fc0 sc0 ls0 ws0\">de los <span class=\"_ _0\"></span>\u00faltimos ejercicios. Las <span class=\"_ _0\"></span>tasas<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de crecimiento medio ponderado son <span class=\"_ _0\"></span>cohere<span class=\"_ _0\"></span>ntes con <span class=\"_ _0\"></span>las<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y19e ff4 fs4 fc0 sc0 ls0 ws0\">previsiones i<span class=\"_ _1\"></span>ncluidas en<span class=\"_ _6\"></span> los info<span class=\"_ _1\"></span>rmes del<span class=\"_ _1\"></span> sector<span class=\"_ _1\"></span>. L<span class=\"_ _1\"></span>os tipos <span class=\"_ _1\"></span>de de<span class=\"_ _1\"></span>scuento<span class=\"_ _1\"></span> usados <span class=\"_ _1\"></span>son an<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>es de<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y19f ff4 fs4 fc0 sc0 ls0 ws0\">impuestos y refle<span class=\"_ _1\"></span>jan riesgo<span class=\"_ _1\"></span>s espec\u00edficos relaci<span class=\"_ _1\"></span>onados con los<span class=\"_ _1\"></span> segmentos<span class=\"_ _1\"></span>. </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y1a1 ff4 fs4 fc0 sc0 ls0 ws0\">Las <span class=\"_ _11\"></span>hip\u00f3tesis <span class=\"_ _11\"></span>clave <span class=\"_ _11\"></span>usa<span class=\"_ _1\"></span>das <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>c\u00e1lculos <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>valor <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>uso <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span><span class=\"ls7\">202</span>4 <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span><span class=\"ls7\">202</span>3 <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>indican <span class=\"_ _11\"></span>a </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y1a2 ff4 fs4 fc0 sc0 ls0 ws0\">continuaci\u00f3n:<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y1a4 ff4 fs4 fc0 sc0 ls7 ws0\">a)<span class=\"ls0\"> <span class=\"_ _10\"> </span>Tasa <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>crecimiento <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>perpetuidad: <span class=\"_ _2\"></span>A <span class=\"_ _11\"></span>pe<span class=\"_ _1\"></span>rpetuidad <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>considerado <span class=\"_ _2\"></span>que <span class=\"_ _11\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> </span></div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x73 ha y1a5 ff4 fs4 fc0 sc0 ls0 ws0\">caja crecen a <span class=\"_ _0\"></span>una tasa media equivalente no <span class=\"_ _0\"></span>superior al crecimiento medio a largo plazo </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x73 ha y1a6 ff4 fs4 fc0 sc0 ls0 ws0\">para el sector en<span class=\"_ _1\"></span> el que opera el g<span class=\"_ _1\"></span>rupo. </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y1a8 ff4 fs4 fc0 sc0 ls7 ws0\">b)<span class=\"ls0\"> <span class=\"_ _10\"> </span>Tasa  de  descue<span class=\"_ _1\"></span>nto:  Pa<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>a  el<span class=\"_ _1\"></span>  c\u00e1lcul<span class=\"_ _1\"></span>o  de <span class=\"_ _e\"> </span>las  mi<span class=\"_ _1\"></span>smas  se <span class=\"_ _e\"> </span>ha  utili<span class=\"_ _1\"></span>zado  e<span class=\"_ _1\"></span>l <span class=\"_ _e\"> </span>coste  medio </span></div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x73 ha y1a9 ff4 fs4 fc0 sc0 ls0 ws0\">ponderado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>capital <span class=\"_ _7\"></span>(WACC<span class=\"_ _1\"></span>). <span class=\"_ _2\"></span>El <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>utilizado <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>m<span class=\"_ _0\"></span>edia <span class=\"_ _7\"></span>ponderada<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>entre <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>coste </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x73 ha y1aa ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>deuda y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>sus recursos <span class=\"_ _0\"></span>propios o <span class=\"_ _0\"></span>capital. A <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>vez, <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>obtener la <span class=\"_ _0\"></span>Beta </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x73 ha y1ab ff4 fs4 fc0 sc0 ls7 ws0\">em<span class=\"ls0\">pleada <span class=\"_ _f\"> </span>en <span class=\"_ _13\"> </span>el <span class=\"_ _f\"> </span>c\u00e1lculo <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>coste <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>su <span class=\"_ _f\"> </span>capital, <span class=\"_ _13\"> </span>el <span class=\"_ _f\"> </span>Grupo <span class=\"_ _f\"> </span>ha <span class=\"_ _f\"> </span>empleado <span class=\"_ _13\"> </span>como <span class=\"_ _13\"> </span>mej<span class=\"_ _0\"></span>or </span></div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x73 ha y1ac ff4 fs4 fc0 sc0 ls0 ws0\">estimaci\u00f3n las Betas<span class=\"_ _1\"></span> hist\u00f3ricas de<span class=\"_ _1\"></span> compa\u00f1\u00edas del<span class=\"_ _1\"></span> sector en el que ope<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>a.  </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y1ae ff4 fs4 fc0 sc0 ls0 ws0\">c) <span class=\"_ _27\"> </span>Proyecciones <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>flujos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>caja <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>5 <span class=\"_ _7\"></span>a\u00f1os: <span class=\"_ _7\"></span>La <span class=\"_ _2\"></span>Direcci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _2\"></span>prepara<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>actualiza <span class=\"_ _7\"></span>su </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x73 ha y1af ff4 fs4 fc0 sc0 ls0 ws0\">plan de negocio por proyectos correspondientes<span class=\"_ _1\"></span> a los <span class=\"_ _0\"></span>distintos<span class=\"_ _1\"></span> segmentos <span class=\"_ _0\"></span>definidos. Los<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x73 ha y1b0 ff4 fs4 fc0 sc0 ls0 ws0\">principales <span class=\"_ _1\"></span>componentes de <span class=\"_ _1\"></span>dicho pl<span class=\"_ _1\"></span>an son proye<span class=\"_ _1\"></span>cciones de <span class=\"_ _1\"></span>m\u00e1rgenes, <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>circulante </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x73 ha y1b1 ff4 fs4 fc0 sc0 ls0 ws0\">y otros costes de estruct<span class=\"_ _1\"></span>ura. El plan de negocio y en consecuencia<span class=\"_ _1\"></span> las proyecciones han </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x73 ha y1b2 ff4 fs4 fc0 sc0 ls0 ws0\">sido preparadas sob<span class=\"_ _1\"></span>re la base de<span class=\"_ _1\"></span> la experiencia y<span class=\"_ _1\"></span> las mejores e<span class=\"_ _1\"></span>stimaciones disponibles.<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y5b6 ff4 fs4 fc0 sc0 ls7 ws0\">d)<span class=\"ls0\"> <span class=\"_ _10\"> </span>Proyecciones <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>perpetui<span class=\"_ _1\"></span>dad <span class=\"_ _6\"></span>a partir <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>a\u00f1o <span class=\"_ _6\"></span>5: las <span class=\"_ _6\"></span>proyecciones <span class=\"_ _6\"></span>a pe<span class=\"_ _1\"></span>rpetuidad <span class=\"_ _6\"></span>consideran </span></div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x73 ha y5b7 ff4 fs4 fc0 sc0 ls0 ws0\">una <span class=\"_ _7\"></span>base <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>ingresos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>m\u00e1rgenes <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>l\u00ednea <span class=\"_ _7\"></span>con <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>a\u00f1o <span class=\"_ _7\"></span>quinto <span class=\"_ _2\"></span>proyectado<span class=\"_ _6\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>eliminando <span class=\"_ _7\"></span>la </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x73 ha y5b8 ff4 fs4 fc0 sc0 ls0 ws0\">estacionalidad del<span class=\"_ _1\"></span> capital circulan<span class=\"_ _1\"></span>te propia de los <span class=\"_ _1\"></span>proyectos de<span class=\"_ _1\"></span> fabricaci\u00f3n. </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y552 ff4 fs4 fc0 sc0 ls7 ws0\">e)<span class=\"ls0\"> <span class=\"_ _10\"> </span>I<span class=\"_ _0\"></span>nversiones <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>otros: <span class=\"_ _7\"></span>En <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>proyecciones <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _0\"></span>considerado <span class=\"_ _0\"></span>las <span class=\"_ _7\"></span>inversiones <span class=\"_ _0\"></span>necesarias<span class=\"_ _6\"></span> </span></div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x73 ha y5ba ff4 fs4 fc0 sc0 ls0 ws0\">para el<span class=\"_ _1\"></span> mantenimien<span class=\"_ _1\"></span>to d<span class=\"_ _1\"></span>e los a<span class=\"_ _6\"></span>ct<span class=\"_ _0\"></span>ivos <span class=\"_ _1\"></span>actuales <span class=\"_ _1\"></span>y a<span class=\"_ _1\"></span>quellas <span class=\"_ _1\"></span>necesarias <span class=\"_ _1\"></span>para l<span class=\"_ _6\"></span>a ejecuci\u00f3n del<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x73 ha y26a ff4 fs4 fc0 sc0 ls0 ws0\">plan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>negocio. Se <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>considerado el <span class=\"_ _0\"></span>pago <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>impuesto de <span class=\"_ _0\"></span>sociedades en <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>tipo </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x73 ha y26b ff4 fs4 fc0 sc0 ls0 ws0\">medio impositivo<span class=\"_ _1\"></span> esperado<span class=\"_ _1\"></span>. </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y26d ff4 fs4 fc0 sc0 ls0 ws0\">Hip\u00f3tesis clave:<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y26f ff4 fs4 fc0 sc0 ls0 ws0\">Se ha considerado los flujos de caja generados por los proyectos como la principal<span class=\"_ _1\"></span> hip\u00f3tesis </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y270 ff4 fs4 fc0 sc0 ls0 ws0\">clave <span class=\"_ _11\"></span>y <span class=\"_ _8\"></span>principal <span class=\"_ _11\"></span>magnitud <span class=\"_ _8\"></span>utilizada <span class=\"_ _11\"></span>por <span class=\"_ _8\"></span>los <span class=\"_ _11\"></span>administradores <span class=\"_ _11\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _11\"></span>para <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>onitorizar <span class=\"_ _11\"></span>el </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y84 ff4 fs4 fc0 sc0 ls0 ws0\">seguimiento del nego<span class=\"_ _1\"></span>cio. </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y272 ff4 fs4 fc0 sc0 ls0 ws0\">Las <span class=\"_ _0\"></span>hip\u00f3tesis clave <span class=\"_ _0\"></span>utilizadas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>c\u00e1lculos del <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>uso <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>2024 <span class=\"_ _7\"></span>han sido <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>tasa <span class=\"_ _0\"></span>de </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y273 ff4 fs4 fc0 sc0 ls0 ws0\">descuento del <span class=\"_ _0\"></span>9,5% (10,8% <span class=\"_ _0\"></span>en 2023) y <span class=\"_ _0\"></span>una tasa de <span class=\"_ _0\"></span>crecimiento a <span class=\"_ _0\"></span>perpetu<span class=\"_ _1\"></span>idad del <span class=\"_ _7\"></span>1% (0,5% </div></div><div class=\"c w41 h3e gs90\"><div class=\"t m0 x38 ha y274 ff4 fs4 fc0 sc0 ls0 ws0\">en 2023<span class=\"ls16\">).</span> </div></div><div class=\"c w41 h3e gs92\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">An\u00e1lisis de sensi<span class=\"_ _1\"></span>bilidad: </div></div><div class=\"c w41 h3e gs92\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">Se ha <span class=\"_ _0\"></span>procedido a hacer <span class=\"_ _0\"></span>un an\u00e1lisis de <span class=\"_ _0\"></span>sensibi<span class=\"_ _1\"></span>lidad combinando variaciones de los <span class=\"_ _0\"></span>flujos de </div></div><div class=\"c w41 h3e gs92\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">caja netos de has<span class=\"_ _1\"></span>ta el 30%. </div></div><div class=\"c w41 h3e gs92\"><div class=\"t m0 x38 ha y19c ff4 fs4 fc0 sc0 ls0 ws0\">Adicional<span class=\"_ _1\"></span>mente, se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>contemplado <span class=\"_ _1\"></span>una <span class=\"_ _6\"></span>sensibilidad <span class=\"_ _6\"></span>en la <span class=\"_ _6\"></span>variaci\u00f3n <span class=\"_ _6\"></span>de la <span class=\"_ _6\"></span>tasa <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>cr<span class=\"_ _0\"></span>ecimien<span class=\"_ _1\"></span>to </div></div><div class=\"c w41 h3e gs92\"><div class=\"t m0 x38 ha y53 ff4 fs4 fc0 sc0 ls0 ws0\">a <span class=\"_ _8\"></span>perpetuidad <span class=\"_ _8\"></span>en <span class=\"_ _9\"></span>una <span class=\"_ _8\"></span>franja <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>m\u00e1s <span class=\"_ _8\"></span>menos <span class=\"_ _9\"> </span>300 <span class=\"_ _8\"></span>puntos <span class=\"_ _8\"></span>b\u00e1sicos, <span class=\"_ _8\"></span>as\u00ed <span class=\"_ _9\"></span>como <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>franja <span class=\"_ _8\"></span>de </div></div><div class=\"c w41 h3e gs92\"><div class=\"t m0 x38 ha y19d ff4 fs4 fc0 sc0 ls0 ws0\">variaci\u00f3n en la tasa<span class=\"_ _1\"></span> de descuento de<span class=\"_ _1\"></span> +25<span class=\"ls7\">0 <span class=\"ls8\">y </span></span>-<span class=\"_ _0\"></span>150 puntos<span class=\"_ _1\"></span> b\u00e1sicos. </div></div><div class=\"c w41 h3e gs92\"><div class=\"t m0 x38 ha y19f ff4 fs4 fc0 sc0 ls0 ws0\">Igualmente <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>han <span class=\"_ _e\"> </span>sometid<span class=\"_ _1\"></span>o <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>an\u00e1lisis <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>sensibili<span class=\"_ _1\"></span>dad <span class=\"_ _e\"> </span>la  combi<span class=\"_ _1\"></span>naci\u00f3n <span class=\"_ _f\"> </span>de  l<span class=\"_ _1\"></span>as <span class=\"_ _e\"> </span>variables </div></div><div class=\"c w41 h3e gs92\"><div class=\"t m0 x38 ha y1a0 ff4 fs4 fc0 sc0 ls0 ws0\">anteriores. En ning<span class=\"_ _1\"></span>uno d<span class=\"_ _1\"></span>e los casos anal<span class=\"_ _1\"></span>izados se han<span class=\"_ _1\"></span> evidenciado signo<span class=\"_ _1\"></span>s de deterioro<span class=\"_ _1\"></span> en el<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs92\"><div class=\"t m0 x38 ha y1a1 ff4 fs4 fc0 sc0 ls0 ws0\">importe recuperabl<span class=\"_ _1\"></span>e calculad<span class=\"_ _1\"></span>o en funci\u00f3n del valo<span class=\"_ _1\"></span>r en uso. </div></div><div class=\"c w41 h3e gs92\"><div class=\"t m0 x38 ha y1a3 ff4 fs4 fc0 sc0 ls0 ws0\">Estas hip\u00f3tesis se<span class=\"_ _1\"></span> han uti<span class=\"_ _1\"></span>lizado para el an\u00e1lisi<span class=\"_ _1\"></span>s de la UGE<span class=\"_ _1\"></span> dentro del seg<span class=\"_ _1\"></span>mento operativo. </div></div><div class=\"c w41 h3e gs92\"><div class=\"t m0 x38 ha y1a5 ff4 fs4 fc0 sc0 ls0 ws0\">Durante l<span class=\"_ _1\"></span>os e<span class=\"_ _1\"></span>jercicios <span class=\"_ _6\"></span>2024 y <span class=\"_ _1\"></span><span class=\"ls7\">202<span class=\"ls0\">3 no<span class=\"_ _6\"></span> se ha<span class=\"_ _1\"></span> pu<span class=\"_ _1\"></span>esto <span class=\"_ _1\"></span>de mani<span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>iesto de<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>erioro <span class=\"_ _6\"></span>en ninguna <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las<span class=\"_ _1\"></span> </span></span></div></div><div class=\"c w41 h3e gs92\"><div class=\"t m0 x38 ha y1a6 ff4 fs4 fc0 sc0 ls0 ws0\">UGE evaluadas. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "9.<span class=\"ls0\"> <span class=\"_ _4\"> </span>Instrumentos f<span class=\"_ _1\"></span>inancieros<span class=\"_ _1\"></span> por categor\u00eda </span>a)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>El desglose de los ins<span class=\"_ _1\"></span>trumentos financi<span class=\"_ _1\"></span>eros por c<span class=\"_ _1\"></span>ategor\u00eda es el sigui<span class=\"_ _1\"></span>ente: </span><table class=\"s w210 hf5\" id=\"_f12e46ce-c72d-4348-a77c-1015c44c83ba\"><tr><td></td><td></td><td></td><td class=\"c x28c yc2b wb5 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\"> <span class=\"_ _2e\"> </span> <span class=\"_ _2e\"> </span> <span class=\"_ _2a\"> </span> <span class=\"_ _2f\"> </span> <span class=\"_ _1e\"> </span>Miles de euros </div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x28d hc yc2c ff3 fs5 fc0 sc0 ls0 ws0\">Valor </td><td></td></tr><tr><td></td><td class=\"t m0 x28e hc yc2d ff3 fs5 fc0 sc0 ls0 ws0\">Inversiones por </td><td></td><td class=\"t m0 x28f hc yc2d ff3 fs5 fc0 sc0 ls0 ws0\">razonable </td><td></td></tr><tr><td></td><td class=\"t m0 x290 hc yc2e ff3 fs5 fc0 sc0 ls0 ws0\">m\u00e9todo de </td><td class=\"t m0 x291 hc yc2e ff3 fs5 fc0 sc0 ls0 ws0\">Coste </td><td class=\"t m0 x292 hc yc2e ff3 fs5 fc0 sc0 ls0 ws0\">con cambios </td><td></td></tr><tr><td></td><td class=\"t m0 x293 hc yc2f ff3 fs5 fc0 sc0 ls0 ws0\">participaci\u00f3n </td><td class=\"t m0 x294 hc yc2f ff3 fs5 fc0 sc0 ls0 ws0\">amortizado </td><td class=\"t m0 x295 hc yc2f ff3 fs5 fc0 sc0 ls0 ws0\">en </td><td class=\"t m0 x296 hc yc2f ff3 fs5 fc0 sc0 ls0 ws0\">Total </td></tr><tr><td class=\"c x225 yc30 wb6 h37\"><div class=\"t m0 x2 hc y2 ff3 fs5 fc0 sc0 ls0 ws0\">31 de diciembre de 2024 </div></td><td></td><td></td><td class=\"t m0 x297 hc yc31 ff3 fs5 fc0 sc0 ls0 ws0\">patrimonio </td><td></td></tr><tr><td class=\"c x225 yc32 wb6 h63\"><div class=\"t m0 x2 hc y5c0 ff3 fs5 fc0 sc0 ls0 ws0\">Activos en el estado de situaci\u00f3n financiera  </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 yc33 wb6 h20\"><div class=\"t m0 x2 hb y12b ff4 fs5 fc0 sc0 ls0 ws0\">Instrumentos de patrimonio (nota 10) </div></td><td class=\"c x28c yc33 wb7 h20\"><div class=\"t m0 xcc hb y12b ff4 fs5 fc0 sc0 ls3 ws0\">10<span class=\"ls0\"> </span></div></td><td class=\"c x298 yc33 wb8 h20\"><div class=\"t m0 x86 hb y12b ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x299 yc33 wba h20\"><div class=\"t m0 x3a hb y12b ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x29a yc33 wbc h20\"><div class=\"t m0 x14 hb y12b ff4 fs5 fc0 sc0 ls3 ws0\">10<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yc34 wb6 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Otros activos financieros (nota 10) </div></td><td class=\"c x28c yc34 wb7 h5a\"><div class=\"t m0 x38 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x298 yc34 wb8 h5a\"><div class=\"t m0 x3a hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">984<span class=\"ls0\"> </span></div></td><td class=\"c x299 yc34 wba h5a\"><div class=\"t m0 x3a hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x29a yc34 wbc h5a\"><div class=\"t m0 x98 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">984<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yc35 wb6 h7d\"><div class=\"t m0 x2 hb y10e ff4 fs5 fc0 sc0 ls0 ws0\">Efectivo y equivalentes al efectivo (nota 13) </div></td><td class=\"c x28c yc35 wb7 h7d\"><div class=\"t m0 x1c hb y10e ff4 fs5 fc0 sc0 ls0 ws0\">93 292 </div></td><td class=\"c x298 yc35 wb8 h7d\"><div class=\"t m0 x86 hb y10e ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x299 yc35 wba h7d\"><div class=\"t m0 x3a hb y10e ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x29a yc35 wbc h7d\"><div class=\"t m0 x72 hb y10e ff4 fs5 fc0 sc0 ls0 ws0\">93 292 </div></td></tr><tr><td></td><td class=\"c x28c yc36 wb7 h5b\"><div class=\"t m0 x1c hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">93 302 </div></td><td class=\"c x298 yc36 wb8 h5b\"><div class=\"t m0 x3a hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">984<span class=\"ls0\"> </span></div></td><td class=\"c x299 yc36 wba h5b\"><div class=\"t m0 x3a hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x29a yc36 wbc h5b\"><div class=\"t m0 x67 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">94<span class=\"ls0\"> 286</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yc37 wb6 h37\"><div class=\"t m0 x2 hc y2 ff3 fs5 fc0 sc0 ls0 ws0\">31 de diciembre de 2023 </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 yc38 wb6 h7f\"><div class=\"t m0 x2 hc y188 ff3 fs5 fc0 sc0 ls0 ws0\">Activos en el estado de situaci\u00f3n financiera  </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 yc39 wb6 h31\"><div class=\"t m0 x2 hb y5c9 ff4 fs5 fc0 sc0 ls0 ws0\">Instrumentos de patrimonio (nota 10) </div></td><td class=\"c x28c yc39 wb7 h31\"><div class=\"t m0 xcc hb y5c9 ff4 fs5 fc0 sc0 ls3 ws0\">10<span class=\"ls0\"> </span></div></td><td class=\"c x298 yc39 wb8 h31\"><div class=\"t m0 x86 hb y5c9 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x299 yc39 wba h31\"><div class=\"t m0 x3a hb y5c9 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x29a yc39 wbc h31\"><div class=\"t m0 x14 hb y5c9 ff4 fs5 fc0 sc0 ls3 ws0\">10<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yc3a wb6 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Instrumentos financieros derivados </div></td><td class=\"c x28c yc3a wb7 h5a\"><div class=\"t m0 x38 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x298 yc3a wb8 h5a\"><div class=\"t m0 x86 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x299 yc3a wba h5a\"><div class=\"t m0 x2b hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">23<span class=\"ls0\"> </span></div></td><td class=\"c x29a yc3a wbc h5a\"><div class=\"t m0 x14 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">23<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yc3b wb6 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Otros activos financieros (nota 10) </div></td><td class=\"c x28c yc3b wb7 h5b\"><div class=\"t m0 x38 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x298 yc3b wb8 h5b\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 282 </div></td><td class=\"c x299 yc3b wba h5b\"><div class=\"t m0 x3a hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x29a yc3b wbc h5b\"><div class=\"t m0 x46 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 282 </div></td></tr><tr><td class=\"c x225 yc3c wb6 h80\"><div class=\"t m0 x2 hb y5cb ff4 fs5 fc0 sc0 ls0 ws0\">Efectivo y equivalentes al efectivo (nota 13) </div></td><td class=\"c x28c yc3c wb7 h80\"><div class=\"t m0 x38 hb y5cb ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x298 yc3c wb8 h80\"><div class=\"t m0 x46 hb y5cb ff4 fs5 fc0 sc0 ls0 ws0\">155 760 </div></td><td class=\"c x299 yc3c wba h80\"><div class=\"t m0 x3a hb y5cb ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x29a yc3c wbc h80\"><div class=\"t m0 x17 hb y5cb ff4 fs5 fc0 sc0 ls0 ws0\">155 760 </div></td></tr><tr><td></td><td class=\"c x28c yc3d wb7 h5b\"><div class=\"t m0 xcc hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">10<span class=\"ls0\"> </span></div></td><td class=\"c x298 yc3d wb8 h5b\"><div class=\"t m0 x46 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">157<span class=\"ls0\"> 042</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 yc3d wba h5b\"><div class=\"t m0 x2b hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">23<span class=\"ls0\"> </span></div></td><td class=\"c x29a yc3d wbc h5b\"><div class=\"t m0 x2f hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">157 075 </div></td></tr></table>*<span class=\"ff4\">Los <span class=\"_ _11\"> </span>saldos <span class=\"_ _11\"> </span>c<span class=\"_ _0\"></span>orrespond<span class=\"_ _1\"></span>ientes <span class=\"_ _11\"> </span>al <span class=\"_ _11\"> </span>ep\u00edgrafe <span class=\"_ _8\"> </span><span class=\"ff7\">\u201cClientes <span class=\"_ _11\"> </span>y <span class=\"_ _8\"> </span>otras <span class=\"_ _11\"> </span>cuentas <span class=\"_ _11\"> </span>a <span class=\"_ _8\"> </span>cobrar\u201d <span class=\"_ _11\"> </span>han <span class=\"_ _11\"> </span>sido <span class=\"_ _8\"> </span>excluidos <span class=\"_ _11\"> </span>por <span class=\"_ _11\"> </span>no <span class=\"_ _8\"> </span>ser<span class=\"_ _0\"></span></span> <span class=\"_ _11\"> </span>considerados </span>instrumentos finan<span class=\"_ _1\"></span>cieros, al e<span class=\"_ _1\"></span>star en su mayor\u00eda <span class=\"_ _1\"></span>clasificados <span class=\"_ _1\"></span>como activos por <span class=\"_ _1\"></span>contrato seg\u00fan<span class=\"_ _1\"></span> IFRS15<div class=\"gs21\"><table class=\"s w211 hf6\" id=\"_bad46138-89ad-4ba2-a507-75fa5ab18c4e\"><tr><td></td><td class=\"t m0 x29b hc yc3e ff3 fs5 fc0 sc0 ls0 ws0\">Pasivos </td><td></td><td class=\"c x29c yc3f wbf h1e\"><div class=\"t m0 xd6 hc y138 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"t m0 x29d hc yc40 ff3 fs5 fc0 sc0 ls0 ws0\">financieros a </td><td class=\"t m0 x29e hc yc40 ff3 fs5 fc0 sc0 ls0 ws0\">Valor razonable </td><td></td></tr><tr><td></td><td class=\"t m0 x29f hc yc41 ff3 fs5 fc0 sc0 ls0 ws0\">coste </td><td class=\"t m0 x2a0 hc yc41 ff3 fs5 fc0 sc0 ls0 ws0\">con cambios en </td><td></td></tr><tr><td></td><td class=\"t m0 x2a1 hc yc42 ff3 fs5 fc0 sc0 ls0 ws0\">amortizado </td><td class=\"t m0 x2a2 hc yc42 ff3 fs5 fc0 sc0 ls0 ws0\">resultados </td><td class=\"t m0 x2a3 hc yc42 ff3 fs5 fc0 sc0 ls0 ws0\">Total </td></tr><tr><td class=\"c x225 yc43 wbe h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31 de diciembre de 2024 </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 yc44 wbe h5a\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Pasivos en el estado de situaci\u00f3n financiera </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 yc45 wbe h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Recursos ajenos (nota 18) </div></td><td class=\"c x29c yc45 wc0 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">522 884 </div></td><td class=\"c x2a4 yc45 wc1 h5b\"><div class=\"t m0 x48 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">15 882 </div></td><td class=\"c x2a5 yc45 wc2 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">538 766 </div></td></tr><tr><td class=\"c x225 yc46 wbe h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Proveedores y otras cuentas a pagar (nota 17)* </div></td><td class=\"c x29c yc46 wc0 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">254 159 </div></td><td class=\"c x2a4 yc46 wc1 h5b\"><div class=\"t m0 x34 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2a5 yc46 wc2 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2<span class=\"ls3\">54</span> 159 </div></td></tr><tr><td></td><td class=\"c x29c yc47 wc0 h5b\"><div class=\"t m0 x10 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">777 043 </div></td><td class=\"c x2a4 yc47 wc1 h5b\"><div class=\"t m0 x48 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">15 882 </div></td><td class=\"c x2a5 yc47 wc2 h5b\"><div class=\"t m0 x10 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">792<span class=\"ls0\"> 925</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yc48 wbe h5a\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">31 de diciembre de 2023 </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 yc49 wbe h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Pasivos en el estado de situaci\u00f3n financiera </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 yc4a wbe h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Recursos ajenos (nota 18) </div></td><td class=\"c x29c yc4a wc0 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">426 430 </div></td><td class=\"c x2a4 yc4a wc1 h5b\"><div class=\"t m0 x48 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">27 531 </div></td><td class=\"c x2a5 yc4a wc2 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">453 961 </div></td></tr><tr><td class=\"c x225 yc4b wbe h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Proveedores y otras cuentas a pagar (nota 17)* </div></td><td class=\"c x29c yc4b wc0 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">261 561 </div></td><td class=\"c x2a4 yc4b wc1 h5b\"><div class=\"t m0 x34 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2a5 yc4b wc2 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">261 561 </div></td></tr><tr><td></td><td class=\"c x29c yc4c wc0 h5b\"><div class=\"t m0 x10 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">687 991 </div></td><td class=\"c x2a4 yc4c wc1 h5b\"><div class=\"t m0 x48 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">27 531 </div></td><td class=\"c x2a5 yc4c wc2 h5b\"><div class=\"t m0 x10 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">715 522 </div></td></tr></table></div><div class=\"c w41 h3e gs94\"><div class=\"t m0 x38 hf y1a6 ff3 fs6 fc0 sc0 ls0 ws0\">*<span class=\"ff4\">Los <span class=\"_ _2\"></span>saldos <span class=\"_ _7\"></span>correspondiente<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>anticipo<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>recibidos <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>seguridad <span class=\"_ _7\"></span>social <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>otros <span class=\"_ _2\"></span>impuestos <span class=\"_ _7\"></span>han <span class=\"_ _2\"></span>sido <span class=\"_ _7\"></span>excluidos <span class=\"_ _2\"></span>del <span class=\"_ _7\"></span>estado <span class=\"_ _2\"></span>de </span></div></div><div class=\"c w41 h3e gs94\"><div class=\"t m0 x38 he y5df ff4 fs6 fc0 sc0 ls0 ws0\">situaci\u00f3n financier<span class=\"_ _1\"></span>a de Proveedor<span class=\"_ _1\"></span>es y otras cuenta<span class=\"_ _1\"></span>s a pagar po<span class=\"_ _1\"></span>r no ser instrumen<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>os financiero<span class=\"_ _1\"></span>s. </div></div><div class=\"c w41 h3e gs94\"><div class=\"t m0 x38 ha y5e2 ff4 fs4 fc0 sc0 ls7 ws0\">b)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Calidad creditici<span class=\"_ _1\"></span>a de los activos fina<span class=\"_ _1\"></span>ncieros <span class=\"_ _30\"> </span> </span></div></div><div class=\"c w41 h3e gs94\"><div class=\"t m0 x38 ha y5e4 ff4 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _f\"> </span>calidad <span class=\"_ _f\"> </span>crediticia <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>activos <span class=\"_ _f\"> </span>financieros <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>que <span class=\"_ _f\"> </span>tampoco <span class=\"_ _13\"> </span>han <span class=\"_ _e\"> </span>sufrido<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>p\u00e9rdidas <span class=\"_ _f\"> </span>por </div></div><div class=\"c w41 h3e gs94\"><div class=\"t m0 x38 h3f y4ee ff7 fs4 fc0 sc0 ls0 ws0\">deterioro <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>puede <span class=\"_ _8\"> </span>evaluar <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>funci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>clasificaci\u00f3n <span class=\"_ _11\"> </span>cr<span class=\"_ _0\"></span>editicia <span class=\"_ _11\"></span>(\u201crating\u201d) <span class=\"_ _8\"> </span>otorgada <span class=\"_ _8\"> </span>por </div></div><div class=\"c w41 h3e gs94\"><div class=\"t m0 x38 ha y5e5 ff4 fs4 fc0 sc0 ls0 ws0\">organismos exte<span class=\"_ _1\"></span>rnos al Grupo<span class=\"_ _1\"></span>.  </div></div><div class=\"c w41 h3e gs94\"><div class=\"t m0 x38 ha y5e7 ff4 fs4 fc0 sc0 ls0 ws0\">En <span class=\"_ _11\"></span>relaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>sald<span class=\"_ _1\"></span>os <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>Clien<span class=\"_ _1\"></span>tes <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>Otros <span class=\"_ _2\"></span>activos <span class=\"_ _11\"></span>financieros,<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>no <span class=\"_ _11\"></span>mantienen <span class=\"_ _11\"></span>una </div></div><div class=\"c w41 h3e gs94\"><div class=\"t m0 x38 ha y189 ff4 fs4 fc0 sc0 ls0 ws0\">clasificaci\u00f3n <span class=\"_ _0\"></span>crediticia <span class=\"_ _0\"></span>espec\u00edfica<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _0\"></span>considera <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>presentan<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>riesgos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>deterioro </div></div><div class=\"c w41 h3e gs94\"><div class=\"t m0 x38 ha y5e8 ff4 fs4 fc0 sc0 ls0 ws0\">significativos <span class=\"_ _d\"> </span>ya <span class=\"_ _d\"> </span>que <span class=\"_ _5\"> </span>corresponden  a <span class=\"_ _5\"> </span>Entidades <span class=\"_ _d\"> </span>P\u00fablicas <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>de <span class=\"_ _5\"> </span>naturaleza  similar, <span class=\"_ _5\"> </span>que </div></div><div class=\"c w41 h3e gs94\"><div class=\"t m0 x38 ha y5e9 ff4 fs4 fc0 sc0 ls0 ws0\">generalmente pre<span class=\"_ _1\"></span>sentan menores<span class=\"_ _1\"></span> riesgos de de<span class=\"_ _1\"></span>terioro.  </div></div><div class=\"c w41 h3e gs94\"><div class=\"t m0 x38 ha y5eb ff4 fs4 fc0 sc0 ls0 ws0\">Los activos <span class=\"_ _1\"></span>financieros q<span class=\"_ _1\"></span>ue s\u00ed p<span class=\"_ _1\"></span>resentan un<span class=\"_ _1\"></span>a clasi<span class=\"_ _1\"></span>ficaci\u00f3n credi<span class=\"_ _1\"></span>ticia de<span class=\"_ _1\"></span>terminada<span class=\"_ _1\"></span> son efecti<span class=\"_ _1\"></span>vo </div></div><div class=\"c w41 h3e gs94\"><div class=\"t m0 x38 ha y5ec ff4 fs4 fc0 sc0 ls0 ws0\">y equivalentes de <span class=\"_ _0\"></span>efectiv<span class=\"_ _1\"></span>o en <span class=\"_ _0\"></span>entidades de cr\u00e9dito de reconocido prestigio que no <span class=\"_ _0\"></span>presentan<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs94\"><div class=\"t m0 x38 ha y5ed ff4 fs4 fc0 sc0 ls0 ws0\">riesgos de deterio<span class=\"_ _1\"></span>ro con rating A un<span class=\"_ _1\"></span> <span class=\"ls7\">47</span>% (<span class=\"ls7\">49</span>% en el ejercicio 2023)<span class=\"_ _1\"></span> y con BBB<span class=\"_ _1\"></span> o superior en </div></div><div class=\"c w41 h3e gs94\"><div class=\"t m0 x38 ha y1e2 ff4 fs4 fc0 sc0 ls7 ws0\">un 53<span class=\"ls0\">% de los casos<span class=\"_ _1\"></span> (<span class=\"ls7\">51</span>% en el ejercicio 2023<span class=\"_ _1\"></span><span class=\"lsc\">).<span class=\"ls0\"> </span></span></span></div></div><div class=\"c w41 h3e gs94\"><div class=\"t m0 x38 ha y4a ff4 fs4 fc0 sc0 lsd ws0\">El <span class=\"_ _7\"></span><span class=\"ls0\">96,42% <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>cifra <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>negocios <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>2024 <span class=\"_ _2\"></span>proviene <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>8 <span class=\"_ _7\"></span>clientes <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>2023: <span class=\"_ _0\"></span>97,29<span class=\"ls17\">% </span></span></div></div><div class=\"c w41 h3e gs94\"><div class=\"t m0 x38 ha y5ef ff4 fs4 fc0 sc0 ls0 ws0\">procedente de 7 cli<span class=\"_ _1\"></span>entes) y pertenece<span class=\"_ _1\"></span>n mayoritari<span class=\"_ _1\"></span>amente al seg<span class=\"_ _1\"></span>mento de Material<span class=\"_ _1\"></span> Rodante. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "<div class=\"c w41 h3e gs96\"><div class=\"t m0 x38 h9 y197 ff3 fs4 fc0 sc0 ls7 ws0\">10.<span class=\"ls0\"> <span class=\"_ _31\"></span> Otros activos<span class=\"_ _1\"></span> corrientes y no<span class=\"_ _1\"></span> corrientes </span></div></div><div class=\"c w41 h3e gs96\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _7\"></span>ep\u00edgrafes <span class=\"_ _7\"></span>Inversiones <span class=\"_ _7\"></span>en <span class=\"_ _2\"></span>asociadas, <span class=\"_ _7\"></span>Instrum<span class=\"_ _1\"></span>entos <span class=\"_ _7\"></span>financieros <span class=\"_ _7\"></span>derivados <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>otros <span class=\"_ _7\"></span>activos<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs96\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">financieros se desgl<span class=\"_ _1\"></span>osan como sigu<span class=\"_ _1\"></span>e: </div></div><div class=\"gs97\"><table class=\"s w212 hf7\" id=\"_656ddee6-52b4-4ee0-a53d-9215bfb62003\"><tr><td></td><td></td><td class=\"c x2a6 yc4d wc5 h5a\"><div class=\"t m0 x9d hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x2a6 yc4e wc6 h5b\"><div class=\"t m0 xcf hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"c x2a7 yc4e wc7 h5b\"><div class=\"t m0 x1e hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </div></td></tr><tr><td class=\"t m0 x24d hc yc4f ff3 fs5 fc0 sc0 ls0 ws0\">Inversiones en asociadas, instrumentos financieros derivados y otros activos </td><td></td><td></td></tr><tr><td class=\"t m0 x24d hc yc50 ff3 fs5 fc0 sc0 ls0 ws0\">financieros no corrientes </td><td></td><td></td></tr><tr><td class=\"c x252 yc51 wc8 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Inversiones en asociadas </div></td><td class=\"c x2a8 yc51 wc9 h5b\"><div class=\"t m0 x36 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">10<span class=\"ls0\"> </span></div></td><td class=\"c x2a9 yc51 wc7 h5b\"><div class=\"t m0 x56 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">10<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 yc52 wc8 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Cr\u00e9ditos a terceros y otros cr\u00e9ditos  </div></td><td class=\"c x2a8 yc52 wc9 h5b\"><div class=\"t m0 x32 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">635<span class=\"ls0\"> </span></div></td><td class=\"c x2a9 yc52 wc7 h5b\"><div class=\"t m0 x72 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">648<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 yc53 wc8 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Dep\u00f3sitos y fianzas </div></td><td class=\"c x2a8 yc53 wc9 h5b\"><div class=\"t m0 x32 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">239<span class=\"ls0\"> </span></div></td><td class=\"c x2a9 yc53 wc7 h5b\"><div class=\"t m0 x72 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">290<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x2a6 yc54 wc6 h5b\"><div class=\"t m0 x1b hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">884<span class=\"ls0\"> </span></div></td><td class=\"c x2a7 yc54 wc7 h5b\"><div class=\"t m0 x72 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">9<span class=\"ls3\">48</span> </div></td></tr><tr><td class=\"t m0 x24d hc yc55 ff3 fs5 fc0 sc0 ls0 ws0\">Inversiones en asociadas, instrumentos financieros derivados y otros activos </td><td></td><td></td></tr><tr><td class=\"t m0 x24d hc yc56 ff3 fs5 fc0 sc0 ls0 ws0\">financieros corrientes </td><td></td><td></td></tr><tr><td class=\"c x252 yc57 wcb h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Instrumentos financieros derivados </div></td><td class=\"c x2aa yc57 wcc h5b\"><div class=\"t m0 xdb hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ab yc57 wcd h5b\"><div class=\"t m0 x72 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">23 </div></td></tr><tr><td class=\"c x252 yc58 wc4 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Dep\u00f3sitos y fianzas  </div></td><td class=\"c x2a6 yc58 wc6 h5b\"><div class=\"t m0 x33 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">81<span class=\"ls0\"> </span></div></td><td class=\"c x2a7 yc58 wc7 h5b\"><div class=\"t m0 x56 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">28<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 yc59 wc4 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Otros activos financieros </div></td><td class=\"c x2a6 yc59 wc6 h5a\"><div class=\"t m0 x33 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">29<span class=\"ls0\"> </span></div></td><td class=\"c x2a7 yc59 wc7 h5a\"><div class=\"t m0 x72 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">316<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x2a6 yc5a wc6 h5b\"><div class=\"t m0 x1b hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">110<span class=\"ls0\"> </span></div></td><td class=\"c x2a7 yc5a wc7 h5b\"><div class=\"t m0 x72 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">367<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 yc5b wc4 h68\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Total  </div></td><td class=\"c x2a6 yc5b wc6 h68\"><div class=\"t m0 x1b hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">994<span class=\"ls0\"> </span></div></td><td class=\"c x2a7 yc5b wc7 h68\"><div class=\"t m0 x20 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">1 315 </div></td></tr></table></div><div class=\"c w41 h3e gs96\"><div class=\"t m0 x38 ha y606 ff4 fs4 fc0 sc0 ls7 ws0\">a)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Cr\u00e9ditos a tercero<span class=\"_ _1\"></span>s y otros cr\u00e9di<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>os </span></div></div><div class=\"c w41 h3e gs96\"><div class=\"t m0 x38 ha y608 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _6\"></span>Cr\u00e9ditos <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>terceros <span class=\"_ _a\"></span>y <span class=\"_ _6\"></span>otros <span class=\"_ _a\"></span>cr\u00e9ditos <span class=\"_ _a\"></span>incluye <span class=\"_ _a\"></span>saldo <span class=\"_ _6\"></span>con <span class=\"_ _a\"></span>partes <span class=\"_ _a\"></span>vinculadas <span class=\"_ _a\"></span>por <span class=\"_ _6\"></span>importe<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs96\"><div class=\"t m0 x38 ha y609 ff4 fs4 fc0 sc0 ls7 ws0\">de <span class=\"ls0\">6</span>35<span class=\"ls0\"> miles de euros<span class=\"_ _1\"></span> (notas <span class=\"ls7\">21</span> y 30).<span class=\"_ _1\"></span> </span></div></div><div class=\"c w41 h3e gs96\"><div class=\"t m0 x38 h3 y60b ff4 fs4 fc0 sc0 ls7 ws0\">b)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Periodificacion<span class=\"_ _1\"></span>es de activo<span class=\"fs0\"> </span></span></div></div><div class=\"c w41 h3e gs96\"><div class=\"t m0 x38 ha y60d ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _11\"></span>saldo <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>ep\u00edgrafe <span class=\"_ _11\"></span>periodificaci<span class=\"_ _1\"></span>ones <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>activo <span class=\"_ _11\"></span>recoge <span class=\"_ _11\"></span>principalmente<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>el <span class=\"_ _11\"></span>pago <span class=\"_ _11\"></span>anticipado </div></div><div class=\"c w41 h3e gs96\"><div class=\"t m0 x38 ha y46 ff4 fs4 fc0 sc0 ls0 ws0\">realizado a un acreedor en<span class=\"_ _1\"></span> ejercicios anteriores q<span class=\"_ _1\"></span>ue se imputa a resultados en funci\u00f3n de su<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs96\"><div class=\"t m0 x38 ha y60e ff4 fs4 fc0 sc0 ls0 ws0\">devengo. </div></div>",
   "dimensions": {
    "concept": "tlg:RevelacionDeOtrosActivosFinancieros",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "11.<span class=\"ls0\"> <span class=\"_ _15\"> </span>Clientes y otras<span class=\"_ _1\"></span> cuentas a cobra<span class=\"_ _1\"></span>r </span>Los <span class=\"_ _a\"></span>saldos <span class=\"_ _6\"></span>recogidos <span class=\"_ _a\"></span>bajo <span class=\"_ _a\"></span>este <span class=\"_ _6\"></span>ep\u00edgrafe <span class=\"_ _6\"></span>corre<span class=\"_ _1\"></span>sponden <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>operaciones<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>tr\u00e1fico <span class=\"_ _a\"></span>y <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>devengan<span class=\"_ _1\"></span> tipo de inter\u00e9s<span class=\"_ _1\"></span> alguno. El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>tiene <span class=\"_ _9\"> </span>dudas <span class=\"_ _9\"> </span>acerca <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _13\"> </span>calidad <span class=\"_ _8\"></span>crediticia <span class=\"_ _9\"> </span>y <span class=\"_ _13\"> </span>solvencia <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>los <span class=\"_ _13\"> </span>mencionados<span class=\"_ _6\"></span> clientes, en base<span class=\"_ _1\"></span> al sector al que<span class=\"_ _1\"></span> pertenecen<span class=\"_ _1\"></span>, as\u00ed como a su experi<span class=\"_ _1\"></span>encia acumulada<span class=\"_ _39\"> </span>La composici\u00f3n<span class=\"_ _1\"></span> de este ep\u00edgrafe es<span class=\"_ _1\"></span> la siguiente: <table class=\"s w213 hf8\" id=\"_5f167d3b-1668-49d5-9d4a-6bf0e058cad6\"><tr><td></td><td></td><td class=\"c x2a5 yc5c wd3 h5b\"><div class=\"t m0 xd1 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x2ac yc5d wd1 h5b\"><div class=\"t m0 x14 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"c x2a5 yc5d wd5 h5b\"><div class=\"t m0 x1c hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </div></td></tr><tr><td class=\"c x225 yc5e wd0 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Clientes </div></td><td class=\"c x2ac yc5e wd1 h5a\"><div class=\"t m0 x51 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">1<span class=\"ls3\">69</span> 109 </div></td><td class=\"c x2a5 yc5e wd5 h5a\"><div class=\"t m0 x9d hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">126 362 </div></td></tr><tr><td class=\"c x225 yc5f wd0 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Construcci\u00f3n ejecutada pendiente de facturar </div></td><td class=\"c x2ac yc5f wd1 h5b\"><div class=\"t m0 x51 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">454 696 </div></td><td class=\"c x2a5 yc5f wd5 h5b\"><div class=\"t m0 x9d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">325 475 </div></td></tr><tr><td class=\"c x225 yc60 wd0 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Clientes, empresas asociadas (nota 30) </div></td><td class=\"c x2ac yc60 wd1 h5b\"><div class=\"t m0 xdb hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">63<span class=\"ls0\"> </span></div></td><td class=\"c x2a5 yc60 wd5 h5b\"><div class=\"t m0 x86 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 587 </div></td></tr><tr><td class=\"c x225 yc61 wd0 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Provisi\u00f3n por p\u00e9rdidas por deterioro </div></td><td class=\"c x2ac yc61 wd1 h5b\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(   3 102) </div></td><td class=\"c x2a5 yc61 wd5 h5b\"><div class=\"t m0 x3a hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(   3 204) </div></td></tr><tr><td class=\"c x225 yc62 wd0 h68\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Clientes <span class=\"ffa\">\u2013</span> Neto </div></td><td class=\"c x2ac yc62 wd1 h68\"><div class=\"t m0 x51 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">6<span class=\"ls3\">20</span> 766 </div></td><td class=\"c x2a5 yc62 wd5 h68\"><div class=\"t m0 x9d hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">450 220 </div></td></tr><tr><td class=\"c x225 yc63 wd0 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Administraciones p\u00fablicas </div></td><td class=\"c x2ac yc63 wd1 h5b\"><div class=\"t m0 x66 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">9 832 </div></td><td class=\"c x2a5 yc63 wd5 h5b\"><div class=\"t m0 x9e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">19 150 </div></td></tr><tr><td class=\"c x225 yc64 wd0 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Deudores varios </div></td><td class=\"c x2ac yc64 wd1 h5a\"><div class=\"t m0 x36 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">490<span class=\"ls0\"> </span></div></td><td class=\"c x2a5 yc64 wd5 h5a\"><div class=\"t m0 x34 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">535<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yc65 wd0 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Personal  </div></td><td class=\"c x2ac yc65 wd1 h5b\"><div class=\"t m0 x36 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">366<span class=\"ls0\"> </span></div></td><td class=\"c x2a5 yc65 wd5 h5b\"><div class=\"t m0 x34 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">672<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yb62 wd0 h5a\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Total </div></td><td class=\"c x2ac yb62 wd1 h5a\"><div class=\"t m0 x51 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">631 454 </div></td><td class=\"c x2a5 yb62 wd5 h5a\"><div class=\"t m0 x9d hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">470 577 </div></td></tr></table>Bajo <span class=\"_ _0\"></span>el ep\u00edgrafe \u201cClientes, empresas asociadas\u201d, a <span class=\"_ _0\"></span>31 de <span class=\"_ _0\"></span>diciembre de 202<span class=\"_ _0\"></span><span class=\"ff4\">4, <span class=\"_ _0\"></span>al igual <span class=\"_ _0\"></span>que en </span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _6\"></span>anterior, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>r<span class=\"_ _0\"></span>egistra <span class=\"_ _a\"></span>un <span class=\"_ _6\"></span>saldo <span class=\"_ _a\"></span>comercial <span class=\"_ _a\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _a\"></span>Consorcio <span class=\"_ _6\"></span>Espa\u00f1ol<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>Alta <span class=\"_ _6\"></span>Velocidad Meca Medina, S.A<span class=\"_ _1\"></span>. La <span class=\"_ _5\"> </span>sociedad <span class=\"_ _5\"> </span>participada<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>Patentes <span class=\"_ _5\"> </span>Talgo, <span class=\"_ _d\"> </span>S.L.U. <span class=\"_ _5\"> </span>formaliz\u00f3 <span class=\"_ _5\"> </span>durante <span class=\"_ _5\"> </span>2021 <span class=\"_ _d\"> </span>contratos <span class=\"_ _5\"> </span>con entidades <span class=\"_ _d\"> </span>financieras <span class=\"_ _5\"> </span>que <span class=\"_ _d\"> </span>instrumentan <span class=\"_ _d\"> </span>una <span class=\"_ _5\"> </span>facili<span class=\"_ _1\"></span>dad <span class=\"_ _5\"> </span>financiera <span class=\"_ _d\"> </span>sin <span class=\"_ _5\"> </span>recurso <span class=\"_ _5\"> </span>ofrecida <span class=\"_ _d\"> </span>y proporcionada por un cliente en el contexto<span class=\"_ _1\"></span> de un proyecto de fabricaci\u00f3n en curso. A trav\u00e9s de <span class=\"_ _6\"></span>dichos <span class=\"_ _6\"></span>contratos <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>cliente <span class=\"_ _a\"></span>permite <span class=\"_ _6\"></span>anticipar <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>dicha <span class=\"_ _6\"></span>sociedad <span class=\"_ _a\"></span>cobros <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>ciales <span class=\"_ _a\"></span>del <span class=\"_ _6\"></span>contrato<span class=\"lse\">, </span>en cualquier momento, por <span class=\"_ _0\"></span>hasta un <span class=\"_ _0\"></span>60% del valor de <span class=\"_ _0\"></span>adjudicaci\u00f3n de los 23 <span class=\"_ _0\"></span>trenes <span class=\"ls11\">in<span class=\"_ _0\"></span></span>iciales que <span class=\"_ _f\"> </span>componen <span class=\"_ _f\"> </span>el <span class=\"_ _e\"> </span>pedido. <span class=\"_ _f\"> </span>El <span class=\"_ _e\"> </span>vencimiento <span class=\"_ _13\"> </span>de <span class=\"_ _e\"> </span>dicha <span class=\"_ _f\"> </span>facilidad <span class=\"_ _f\"> </span>se <span class=\"_ _e\"> </span>produc<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>en <span class=\"_ _e\"> </span>la <span class=\"_ _f\"> </span>f<span class=\"_ _0\"></span>echa <span class=\"_ _f\"> </span>de cumplimiento<span class=\"_ _1\"></span> del hito relativo<span class=\"_ _1\"></span> a la recepci\u00f3n<span class=\"_ _1\"></span> provisional<span class=\"_ _1\"></span> de los trenes<span class=\"_ _1\"></span> o en cual<span class=\"_ _1\"></span>quier caso, en<span class=\"_ _1\"></span> en <span class=\"_ _9\"> </span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _8\"></span>m\u00e1xima <span class=\"_ _9\"> </span>estipulada <span class=\"_ _8\"></span>en <span class=\"_ _13\"> </span>el <span class=\"_ _8\"></span>contrato, <span class=\"_ _9\"></span>en <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>cual <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>cliente <span class=\"_ _9\"> </span>paga <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>suma <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los anticipos <span class=\"_ _0\"></span>realizados <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>entidad <span class=\"_ _7\"></span>financiera. <span class=\"_ _0\"></span>Esta <span class=\"_ _7\"></span>facili<span class=\"_ _1\"></span>dad <span class=\"_ _0\"></span>genera <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>pasivo <span class=\"_ _0\"></span>financiero <span class=\"_ _7\"></span>(nota 18) y un efec<span class=\"_ _1\"></span>to en el resultado financi<span class=\"_ _1\"></span>ero por la a<span class=\"_ _1\"></span>ctualizaci\u00f3n de valor<span class=\"_ _1\"></span> del mismo<span class=\"_ _1\"></span>. El <span class=\"_ _13\"> </span>importe <span class=\"_ _9\"> </span>acumulado <span class=\"_ _13\"> </span>anticipado <span class=\"_ _9\"> </span>en <span class=\"_ _13\"> </span>valores <span class=\"_ _9\"> </span>nominales, <span class=\"_ _9\"> </span>que <span class=\"_ _13\"> </span>se <span class=\"_ _13\"> </span>corresponde <span class=\"_ _9\"> </span>con <span class=\"_ _13\"> </span>el <span class=\"_ _13\"> </span>total disponible bajo es<span class=\"_ _1\"></span>ta facilidad es el <span class=\"_ _1\"></span>siguiente (en mil<span class=\"_ _1\"></span>lones de euros):<span class=\"_ _1\"></span> <table class=\"s w214 hf9\" id=\"_347ae380-e8d6-4d78-a164-309a621eccfc\"><tr><td></td><td class=\"c x2ae yc66 wd8 h88\"><div class=\"t m0 x65 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x2af yc66 wda h88\"><div class=\"t m0 x65 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">2022<span class=\"ls0\"> </span></div></td><td class=\"c x2b0 yc66 wd8 h88\"><div class=\"t m0 x65 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">2021<span class=\"ls0\"> </span></div></td><td class=\"c x2b1 yc66 wdd h88\"><div class=\"t m0 x72 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Total </div></td></tr><tr><td class=\"c x2b2 yc67 wd7 h89\"><div class=\"t m0 xf hb y21b ff4 fs5 fc0 sc0 ls0 ws0\">Dispuesto </div></td><td class=\"c x2ae yc67 wd8 h89\"><div class=\"t m0 x56 hb y21b ff4 fs5 fc0 sc0 ls3 ws0\">70<span class=\"ls0\"> </span></div></td><td class=\"c x2af yc67 wda h89\"><div class=\"t m0 x56 hb y21b ff4 fs5 fc0 sc0 ls3 ws0\">84<span class=\"ls0\"> </span></div></td><td class=\"c x2b0 yc67 wd8 h89\"><div class=\"t m0 x49 hb y21b ff4 fs5 fc0 sc0 ls3 ws0\">170<span class=\"ls0\"> </span></div></td><td class=\"c x2b1 yc67 wdd h89\"><div class=\"t m0 x67 hc y21b ff3 fs5 fc0 sc0 ls3 ws0\">324<span class=\"ls0\"> </span></div></td></tr></table>La <span class=\"_ _5\"> </span>sociedad<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>participada <span class=\"_ _d\"> </span>Patentes <span class=\"_ _d\"> </span>Talgo, <span class=\"_ _d\"> </span>S.L.U.  <span class=\"_ _5\"> </span>formaliz\u00f3<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>determinado<span class=\"_ _1\"></span>s <span class=\"_ _5\"> </span>contratos<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>con<span class=\"_ _1\"></span> entidades <span class=\"_ _0\"></span>financieras <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cesi\u00f3n <span class=\"_ _0\"></span>sin <span class=\"_ _0\"></span>recurso <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>derechos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>cr\u00e9dito futuros <span class=\"_ _7\"></span>asociados<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>a un contrato en ejecuci<span class=\"_ _1\"></span>\u00f3n, por hasta un<span class=\"_ _1\"></span> 60% del val<span class=\"_ _1\"></span>or de adjudicaci\u00f3n del mi<span class=\"_ _1\"></span>smo<span class=\"lsf\">. </span> Al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>2024 <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>obtenido<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>fondos <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _6\"></span>entidades <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>un <span class=\"_ _a\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>62 <span class=\"_ _6\"></span>millones<span class=\"_ _1\"></span> de <span class=\"_ _7\"></span>euros, <span class=\"_ _7\"></span>en <span class=\"_ _2\"></span>base <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>determinados<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>hitos <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>producci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>alcanzados. <span class=\"_ _7\"></span>Lo <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>ha <span class=\"_ _2\"></span>supuesto, <span class=\"_ _7\"></span>el registro <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>4 <span class=\"_ _8\"></span>millones <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>euros <span class=\"_ _8\"></span>por <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>intereses <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>se <span class=\"_ _8\"></span>deber\u00e1n <span class=\"_ _11\"></span>atend<span class=\"_ _1\"></span>er <span class=\"_ _11\"></span>y <span class=\"_ _8\"></span>un <span class=\"_ _11\"></span>pasivo <span class=\"_ _11\"></span>de naturaleza comercial por <span class=\"_ _0\"></span>importe de <span class=\"_ _0\"></span>58 <span class=\"_ _0\"></span>millones de euros, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>a efectos de <span class=\"_ _0\"></span>presentaci\u00f3n se encuentra mino<span class=\"_ _1\"></span>rando la construcci<span class=\"_ _1\"></span>\u00f3n ejecutada p<span class=\"_ _1\"></span>endiente de fac<span class=\"_ _1\"></span>turar<span class=\"_ _39\"> </span>A 31 de diciembre de 2024 <span class=\"_ _0\"></span>los compromisos<span class=\"_ _1\"></span> de venta del Grupo ascienden a 4.1<span class=\"ls7\">73</span> millones de euros <span class=\"_ _6\"></span>(2023<span class=\"lse\">: </span>4.223 mi<span class=\"_ _1\"></span>llones <span class=\"_ _1\"></span>de euros)<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>los q<span class=\"_ _6\"></span>ue 4.038 mill<span class=\"_ _1\"></span>ones de<span class=\"_ _1\"></span> euros <span class=\"_ _1\"></span>corresponden<span class=\"_ _1\"></span> a material <span class=\"_ _d\"> </span>rodante  y <span class=\"_ _5\"> </span>135 <span class=\"_ _d\"> </span>millones <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>euros <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>m\u00e1quinas <span class=\"_ _d\"> </span>auxiliares <span class=\"_ _d\"> </span>y  otr<span class=\"_ _0\"></span>os. <span class=\"_ _5\"> </span>Del<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>importe correspondiente <span class=\"_ _11\"></span>a <span class=\"_ _2\"></span>material <span class=\"_ _11\"></span>rodante <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>50% <span class=\"_ _11\"></span>apro<span class=\"_ _1\"></span>ximadamente <span class=\"_ _11\"></span>correspon<span class=\"_ _1\"></span>de <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>proyectos <span class=\"_ _11\"></span>de fabricaci\u00f3n cuyo <span class=\"_ _0\"></span>plazo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ejecuci\u00f3n se <span class=\"_ _0\"></span>estima <span class=\"_ _0\"></span>llevar<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cabo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los pr\u00f3ximos <span class=\"_ _7\"></span>6-8 <span class=\"_ _0\"></span>a\u00f1os. <span class=\"_ _0\"></span>En el caso <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>cartera <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>m<span class=\"_ _0\"></span>antenimien<span class=\"_ _1\"></span>to <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>reconocimiento <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _8\"></span>obligaciones <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>ejecuci\u00f3n<span class=\"_ _1\"></span> puede <span class=\"_ _11\"></span>alcanzar,<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>dependien<span class=\"_ _1\"></span>do <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>contrato, <span class=\"_ _11\"></span>ha<span class=\"_ _1\"></span>sta <span class=\"_ _11\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>40 <span class=\"_ _11\"></span>a\u00f1os <span class=\"_ _11\"></span>sien<span class=\"_ _1\"></span>do <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>vida<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>media <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>los contratos actuales<span class=\"_ _1\"></span> <span class=\"ls7\">13</span> a\u00f1os. El <span class=\"ls0\">detalle de antig\u00fcedad<span class=\"_ _1\"></span> de l<span class=\"ls7\">os</span> saldos con clien<span class=\"_ _1\"></span>tes neta de provi<span class=\"_ _1\"></span>si\u00f3n es el <span class=\"_ _1\"></span>siguiente: </span><table class=\"s w215 hfa\" id=\"_a37bd602-130c-4ccc-91db-b6698da3968a\"><tr><td></td><td></td><td class=\"c x2b3 yc68 we0 h5b\"><div class=\"t m0 x66 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x2b3 yc69 we2 h5a\"><div class=\"t m0 x43 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"c x2b4 yc69 we3 h5a\"><div class=\"t m0 x45 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </div></td></tr><tr><td class=\"c x225 yc6a wdf h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Saldos no vencidos </div></td><td class=\"c x2b3 yc6a we2 h5a\"><div class=\"t m0 x1a hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">528 967 </div></td><td class=\"c x2b4 yc6a we3 h5a\"><div class=\"t m0 x56 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">381 964 </div></td></tr><tr><td class=\"c x225 yc6b wdf h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Entre 0 y 1 mes </div></td><td class=\"c x2b3 yc6b we2 h5b\"><div class=\"t m0 x65 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">15 <span class=\"ls0\">566</span><span class=\"ls0\"> </span></div></td><td class=\"c x2b4 yc6b we3 h5b\"><div class=\"t m0 xcf hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">16 659 </div></td></tr><tr><td class=\"c x225 yc6c wdf h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Entre 1 y 3 meses </div></td><td class=\"c x2b3 yc6c we2 h5b\"><div class=\"t m0 x65 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">29 <span class=\"ls0\">073</span><span class=\"ls0\"> </span></div></td><td class=\"c x2b4 yc6c we3 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">6 604 </div></td></tr><tr><td class=\"c x225 yc6d wdf h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Entre 3 y 6 meses </div></td><td class=\"c x2b3 yc6d we2 h5b\"><div class=\"t m0 x65 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">12 <span class=\"ls0\">070</span><span class=\"ls0\"> </span></div></td><td class=\"c x2b4 yc6d we3 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">6 212 </div></td></tr><tr><td class=\"c x225 yc6e wdf h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Entre 6 y 12 meses </div></td><td class=\"c x2b3 yc6e we2 h5a\"><div class=\"t m0 x56 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">6 783 </div></td><td class=\"c x2b4 yc6e we3 h5a\"><div class=\"t m0 x10 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">4 471 </div></td></tr><tr><td class=\"c x225 yc6f wdf h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">M\u00e1s de 12 meses </div></td><td class=\"c x2b3 yc6f we2 h5b\"><div class=\"t m0 x65 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">28 307 </div></td><td class=\"c x2b4 yc6f we3 h5b\"><div class=\"t m0 xcf hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">34 310 </div></td></tr><tr><td></td><td class=\"c x2b3 yc70 we2 h5a\"><div class=\"t m0 x1a hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">6<span class=\"ls3\">20</span> 766 </div></td><td class=\"c x2b4 yc70 we3 h5a\"><div class=\"t m0 x56 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">450 220 </div></td></tr></table>El <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>saldos <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>vencidos <span class=\"_ _0\"></span>contiene <span class=\"_ _0\"></span>construcci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ecutada<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>pendiente <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>facturar que <span class=\"_ _e\"> </span>al <span class=\"_ _e\"> </span>cierre <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>ejercici<span class=\"_ _1\"></span>o <span class=\"_ _e\"> </span>no <span class=\"_ _e\"> </span>ha <span class=\"_ _e\"> </span>cumplido <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>hitos <span class=\"_ _e\"> </span>estipul<span class=\"_ _1\"></span>ados <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>contrato <span class=\"_ _f\"> </span>para  su<span class=\"_ _6\"></span> facturaci\u00f3n. <span class=\"_ _1\"></span>En e<span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>sentido, <span class=\"_ _6\"></span>estos importes <span class=\"_ _6\"></span>se factura<span class=\"_ _1\"></span>r\u00e1n en <span class=\"_ _6\"></span>un corto <span class=\"_ _6\"></span>periodo de <span class=\"_ _6\"></span>tiempo, una<span class=\"_ _6\"></span> vez cumplidos al<span class=\"_ _1\"></span>gunos aspectos<span class=\"_ _1\"></span> asociados al hit<span class=\"_ _1\"></span>o. A <span class=\"_ _2\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>diciembre<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>2024, <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>cuentas <span class=\"_ _2\"></span>a <span class=\"_ _7\"></span>cobrar <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>clientes <span class=\"_ _7\"></span>que <span class=\"_ _2\"></span>han <span class=\"_ _7\"></span>sufrido deterioro <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>provisionado asciende <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>3.102 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de euros <span class=\"_ _0\"></span>(2023<span class=\"lse\">: <span class=\"_ _7\"></span></span>3.204 miles de euros)<span class=\"_ _1\"></span>. El an\u00e1lisi<span class=\"_ _1\"></span>s de antig\u00fcedad de e<span class=\"_ _1\"></span>stas cuentas es<span class=\"_ _1\"></span> el siguiente: <table class=\"s w216 hfb\" id=\"_9dc28b7b-1632-4907-b4fd-30d7854eb810\"><tr><td></td><td></td><td class=\"c x2b5 yc71 we5 h5b\"><div class=\"t m0 xcc hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x2b5 yc72 we6 h5b\"><div class=\"t m0 x1d hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"c x2b6 yc72 we7 h5b\"><div class=\"t m0 x58 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </div></td></tr><tr><td class=\"c x225 yc73 we4 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Entre 0 y 3 meses </div></td><td class=\"c x2b5 yc73 we6 h5b\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2b6 yc73 we7 h5b\"><div class=\"t m0 x36 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x225 yc74 we4 h68\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Entre 3 y 6 meses </div></td><td class=\"c x2b5 yc74 we6 h68\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2b6 yc74 we7 h68\"><div class=\"t m0 x36 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x225 yc75 we4 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">M\u00e1s de 6 meses </div></td><td class=\"c x2b5 yc75 we6 h5a\"><div class=\"t m0 x4a hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">3 102 </div></td><td class=\"c x2b6 yc75 we7 h5a\"><div class=\"t m0 x48 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">3 204 </div></td></tr><tr><td></td><td class=\"c x2b5 yc76 we6 h5b\"><div class=\"t m0 x4a hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">3 102 </div></td><td class=\"c x2b6 yc76 we7 h5b\"><div class=\"t m0 x48 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">3 204 </div></td></tr></table>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _6\"></span>por <span class=\"_ _a\"></span>lo <span class=\"_ _6\"></span>general <span class=\"_ _a\"></span>provisiona <span class=\"_ _a\"></span>todos <span class=\"_ _a\"></span>aquellos <span class=\"_ _a\"></span>saldos <span class=\"_ _a\"></span>sobre <span class=\"_ _6\"></span>los <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>tiene <span class=\"_ _6\"></span>dudas <span class=\"_ _a\"></span>razonables acerca <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>su recuperabilidad. <span class=\"_ _0\"></span>Los saldos <span class=\"_ _0\"></span>vencidos <span class=\"_ _0\"></span>que no <span class=\"_ _7\"></span>han sido <span class=\"_ _0\"></span>provisionados se <span class=\"_ _7\"></span>deben a  retrasos <span class=\"_ _e\"> </span>en  cob<span class=\"_ _1\"></span>ros  d<span class=\"_ _1\"></span>e  cli<span class=\"_ _1\"></span>entes  que <span class=\"_ _e\"> </span>en  ning\u00fan <span class=\"_ _e\"> </span>caso  cuestionan  du<span class=\"_ _6\"></span>das  acerca  de <span class=\"_ _e\"> </span>su recuperabilidad<span class=\"_ _39\"> </span>Los movimientos de <span class=\"_ _0\"></span>la provisi\u00f3n por <span class=\"_ _0\"></span>deterioro<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>del valor de <span class=\"_ _0\"></span>las cuentas <span class=\"_ _0\"></span>a cobrar de <span class=\"_ _0\"></span>clientes y otras cuentas a<span class=\"_ _1\"></span> cobrar del Grupo<span class=\"_ _1\"></span> ha sido el sigui<span class=\"_ _1\"></span>ente: <table class=\"s w217 hfc\" id=\"_14c3926a-7181-4584-b7ec-357eeb091e36\"><tr><td></td><td></td><td class=\"c x2b7 yc77 wec h8d\"><div class=\"t m0 x56 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x2b8 yc78 wed h8e\"><div class=\"t m0 x9e hc ye7 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"c x2b9 yc78 wef h8e\"><div class=\"t m0 x96 hc ye7 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </div></td></tr><tr><td class=\"c x225 yc79 we9 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Al 1 de enero </div></td><td class=\"c x2b8 yc79 web h5b\"><div class=\"t m0 x66 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">(  3 204) </div></td><td class=\"c x2b7 yc79 wec h5b\"><div class=\"t m0 x9d hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">(  2 667) </div></td></tr><tr><td class=\"c x225 yc7a we9 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Dotaci\u00f3n a la provisi\u00f3n </div></td><td class=\"c x2b8 yc7a web h5b\"><div class=\"t m0 x66 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(     453) </div></td><td class=\"c x2b7 yc7a wec h5b\"><div class=\"t m0 x9d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(     654) </div></td></tr><tr><td class=\"c x225 yc7b we9 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Bajas </div></td><td class=\"c x2b8 yc7b web h5b\"><div class=\"t m0 x4 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">484<span class=\"ls0\"> </span></div></td><td class=\"c x2b7 yc7b wec h5b\"><div class=\"t m0 x22 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">18<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yc7c we9 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Reversi\u00f3n </div></td><td class=\"c x2b8 yc7c web h5a\"><div class=\"t m0 x18 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">73 </div></td><td class=\"c x2b7 yc7c wec h5a\"><div class=\"t m0 x22 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">98<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yc7d we9 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Diferencias de conversi\u00f3n  </div></td><td class=\"c x2b8 yc7d web h5b\"><div class=\"t m0 x66 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(         2) </div></td><td class=\"c x2b7 yc7d wec h5b\"><div class=\"t m0 xa7 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 </div></td></tr><tr><td class=\"c x225 yc7e we9 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Al 31 de diciembre </div></td><td class=\"c x2b8 yc7e web h5b\"><div class=\"t m0 x66 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">(  3 102) </div></td><td class=\"c x2b7 yc7e wec h5b\"><div class=\"t m0 x9d hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">(  3 204) </div></td></tr></table>La do<span class=\"_ _1\"></span>taci\u00f3n y<span class=\"_ _1\"></span> reve<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>si\u00f3n d<span class=\"_ _6\"></span>e la <span class=\"_ _1\"></span>provisi\u00f3n <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>cuentas <span class=\"_ _6\"></span>a cobrar <span class=\"_ _6\"></span>deterioradas <span class=\"_ _1\"></span>se ha <span class=\"_ _6\"></span>incluido en<span class=\"_ _6\"></span> la l\u00ednea de Otros<span class=\"_ _1\"></span> gastos de explotaci\u00f3n<span class=\"_ _1\"></span> de la cuenta de<span class=\"_ _1\"></span> resultados <span class=\"_ _1\"></span>(nota 23). Los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>cargan <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>dan <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>baja <span class=\"_ _0\"></span>contablemente<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cuando no hay ninguna<span class=\"_ _1\"></span> expectativa de <span class=\"_ _1\"></span>recibir efectivo<span class=\"_ _1\"></span> adicional.  El resto de las cuen<span class=\"_ _1\"></span>tas incluida<span class=\"_ _1\"></span>s en las cuentas a cobra<span class=\"_ _1\"></span>r de clientes y otr<span class=\"_ _1\"></span>as cuentas a cobra<span class=\"_ _1\"></span>r no contienen activos<span class=\"_ _1\"></span> que hayan su<span class=\"_ _1\"></span>frido un deterio<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>o del valor. La m\u00e1xima <span class=\"_ _0\"></span>exposici\u00f3n al riesgo de <span class=\"_ _0\"></span>cr\u00e9dito a <span class=\"_ _0\"></span>la fecha <span class=\"_ _0\"></span>del estado de <span class=\"_ _0\"></span>situaci\u00f3n financiera es el importe en libros<span class=\"_ _1\"></span> de cada clase de<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>cuenta a cobr<span class=\"_ _1\"></span>ar mencionado an<span class=\"_ _1\"></span>teriormente.  Activos y pasivos po<span class=\"_ _1\"></span>r contra<span class=\"_ _1\"></span>to  El <span class=\"_ _7\"></span>detalle <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>saldo <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>movimiento <span class=\"_ _7\"></span>agregado <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>pasivos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>contrato <span class=\"_ _0\"></span>durante los ejercicios 2024 <span class=\"_ _1\"></span>y 2023 es el sigui<span class=\"_ _1\"></span>ente: Miles de euros 31.12.24 31.12.23 Construcci\u00f3n ejecutada pendiente de facturar 454 696 325 475 Anticipos recibidos por trabajos de contratos (nota 17) (  77 046) (  16 345) Neto 377 650 309 130<div class=\"gs68\"><table class=\"s w219 hfe\" id=\"_0b713b24-85c5-49b3-afa8-cd2baaf66fa0\"><tr><td></td><td class=\"c x2bd yc85 wc0 h5b\"><div class=\"t m0 x29 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td class=\"c x2be yc86 wf1 h5a\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 de diciembre de 2022 </div></td><td class=\"c x2bd yc86 wc0 h5a\"><div class=\"t m0 x10 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">167 101 </div></td></tr><tr><td class=\"c x2be yc87 wf1 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Ingresos  </div></td><td class=\"c x2bd yc87 wc0 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">651 996 </div></td></tr><tr><td class=\"c x2be yc88 wf1 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Facturaci\u00f3n </div></td><td class=\"c x2bd yc88 wc0 h5b\"><div class=\"t m0 x46 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">( 440 844) </div></td></tr><tr><td class=\"c x2be yc89 wf1 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Cobros por anticipos </div></td><td class=\"c x2bd yc89 wc0 h5a\"><div class=\"t m0 x46 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(   70 436) </div></td></tr><tr><td class=\"c x2be yc8a wf1 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Otros </div></td><td class=\"c x2bd yc8a wc0 h5b\"><div class=\"t m0 x1c hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 313 </div></td></tr><tr><td class=\"c x2be yc8b wf1 h68\"><div class=\"t m0 x2 hc ye7 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 de diciembre de 2023 </div></td><td class=\"c x2bd yc8b wc0 h68\"><div class=\"t m0 x10 hc ye7 ff3 fs5 fc0 sc0 ls0 ws0\">309 130 </div></td></tr><tr><td class=\"c x2be yc8c wf1 h2f\"><div class=\"t m0 x2 hc y132 ff4 fs5 fc0 sc0 ls0 ws0\">Ingresos <span class=\"ff3\"> </span></div></td><td class=\"c x2bd yc8c wc0 h2f\"><div class=\"t m0 x10 hb y132 ff4 fs5 fc0 sc0 ls0 ws0\">669 216 </div></td></tr><tr><td class=\"c x2be yc8d wf1 h5b\"><div class=\"t m0 x2 hc ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Facturaci\u00f3n<span class=\"ff3\"> </span></div></td><td class=\"c x2bd yc8d wc0 h5b\"><div class=\"t m0 x46 hb ye5 ff4 fs5 fc0 sc0 ls18 ws0\">( <span class=\"ls0\">476 410) </span></div></td></tr><tr><td class=\"c x2be yc8e wf1 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Cobros por anticipos </div></td><td class=\"c x2bd yc8e wc0 h5b\"><div class=\"t m0 x46 hb ye5 ff4 fs5 fc0 sc0 ls18 ws0\">( <span class=\"ls0\">120 579) </span></div></td></tr><tr><td class=\"c x2be yc8f wf1 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Otros </div></td><td class=\"c x2bd yc8f wc0 h5b\"><div class=\"t m0 x46 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(     3 707) </div></td></tr><tr><td class=\"c x2be yc15 wf1 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 de diciembre de 2024 </div></td><td class=\"c x2bd yc15 wc0 h5b\"><div class=\"t m0 x10 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">377 650 </div></td></tr></table></div>El detalle del impor<span class=\"_ _1\"></span>te en li<span class=\"_ _1\"></span>bros de las cuentas co<span class=\"_ _1\"></span>merciales a cobr<span class=\"_ _1\"></span>ar denomi<span class=\"_ _1\"></span>nado en moneda<span class=\"_ _1\"></span> extranjera, es el sigu<span class=\"_ _1\"></span>iente: <table class=\"s w218 hfd\" id=\"_7a5176d9-13e3-43c7-bee1-d5077f4930df\"><tr><td></td><td></td><td class=\"c x2ba yc7f wf4 h5a\"><div class=\"t m0 xf6 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x2ba yc80 wf5 h5b\"><div class=\"t m0 x53 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"c x2bb yc80 wf7 h5b\"><div class=\"t m0 x48 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </div></td></tr><tr><td class=\"c x2b2 yc81 wf8 h5a\"><div class=\"t m0 xf hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">D\u00f3lar Americano </div></td><td class=\"c x2ba yc81 wf5 h5a\"><div class=\"t m0 x1b hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">20 340 </div></td><td class=\"c x2bb yc81 wf7 h5a\"><div class=\"t m0 x9d hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">13 475 </div></td></tr><tr><td class=\"c x2b2 yc82 wf2 h5b\"><div class=\"t m0 xf hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Riyal Saud\u00ed </div></td><td class=\"c x2ba yc82 wf5 h5b\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">37 378 </div></td><td class=\"c x2bb yc82 wf7 h5b\"><div class=\"t m0 x9d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">28 428 </div></td></tr><tr><td class=\"c x2b2 yc83 wf2 h5b\"><div class=\"t m0 xf hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Tengue </div></td><td class=\"c x2ba yc83 wf5 h5b\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">11 697 </div></td><td class=\"c x2bb yc83 wf7 h5b\"><div class=\"t m0 x9e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">5 816 </div></td></tr><tr><td></td><td class=\"c x2ba yc84 wf5 h30\"><div class=\"t m0 x1b hc y4e1 ff3 fs5 fc0 sc0 ls0 ws0\">69 415 </div></td><td class=\"c x2bb yc84 wf7 h30\"><div class=\"t m0 x9d hc y4e1 ff3 fs5 fc0 sc0 ls0 ws0\">47 719 </div></td></tr></table>El desglose del ep\u00edg<span class=\"_ _1\"></span>rafe \u201cAdmini<span class=\"_ _1\"></span>straciones P\u00fabl<span class=\"_ _1\"></span>icas\u201d es el siguien<span class=\"_ _1\"></span>te:<span class=\"ff4\"> </span><table class=\"s w21a hff\" id=\"_07e61fac-3b24-4e31-aab0-49e89c3fa26b\"><tr><td></td><td></td><td class=\"c x2bf yc90 wfc h5b\"><div class=\"t m0 x2e hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x2c0 yc91 wfa h5a\"><div class=\"t m0 x72 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"c x2bf yc91 wfc h5a\"><div class=\"t m0 x68 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </div></td></tr><tr><td class=\"c x225 yc92 wf9 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Hacienda p\u00fablica deudora por IVA </div></td><td class=\"c x2c0 yc92 wfa h5b\"><div class=\"t m0 x68 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 864 </div></td><td class=\"c x2bf yc92 wfc h5b\"><div class=\"t m0 x3a hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 667 </div></td></tr><tr><td class=\"c x225 yc93 wf9 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Administraciones p\u00fablicas deudoras por subvenciones  </div></td><td class=\"c x2c0 yc93 wfa h5a\"><div class=\"t m0 x68 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">3 492 </div></td><td class=\"c x2bf yc93 wfc h5a\"><div class=\"t m0 x3a hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">8 411 </div></td></tr><tr><td class=\"c x225 yc94 wf9 h68\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Administraciones p\u00fablicas deudoras por otros impuestos </div></td><td class=\"c x2c0 yc94 wfa h68\"><div class=\"t m0 x48 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">648<span class=\"ls0\"> </span></div></td><td class=\"c x2bf yc94 wfc h68\"><div class=\"t m0 x3a hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 096 </div></td></tr><tr><td class=\"c x225 yc95 wf9 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Administraciones P\u00fablicas deudoras por Impuesto de Sociedades </div></td><td class=\"c x2c0 yc95 wfa h5b\"><div class=\"t m0 x68 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 828 </div></td><td class=\"c x2bf yc95 wfc h5b\"><div class=\"t m0 x3a hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">7 976 </div></td></tr><tr><td></td><td class=\"c x2c0 yc7e wfa h5b\"><div class=\"t m0 x68 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">9 832 </div></td><td class=\"c x2bf yc7e wfc h5b\"><div class=\"t m0 x48 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">19 150 </div></td></tr></table>El <span class=\"_ _19\"> </span>ep\u00edgrafe <span class=\"_ _19\"> </span>de <span class=\"_ _1a\"> </span>\u201cAd<span class=\"_ _1\"></span>ministraciones <span class=\"_ _19\"> </span>P\u00fablicas <span class=\"_ _19\"> </span>deudoras <span class=\"_ _19\"> </span>por <span class=\"_ _19\"> </span>subvenciones\u201d <span class=\"_ _19\"> </span>recoge,<span class=\"_ _1\"></span> fundamentalmen<span class=\"_ _1\"></span>te, <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>cierre <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _8\"></span>2024 <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>importe <span class=\"_ _13\"> </span>a <span class=\"_ _9\"></span>cobrar <span class=\"_ _8\"></span>con <span class=\"_ _9\"> </span>el <span class=\"_ _13\"> </span>Centro<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>el Desarrollo <span class=\"_ _7\"></span>Tecnol\u00f3gico <span class=\"_ _7\"></span>industrial <span class=\"_ _2\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>proyecto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>VITTAL <span class=\"_ _7\"></span>ONE <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>proyecto <span class=\"_ _2\"></span>LETS <span class=\"_ _7\"></span>GO, as<span class=\"ls0\">\u00ed <span class=\"_ _11\"></span>como <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>importe <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>cobrar <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>proyectos <span class=\"_ _11\"></span>RAIL4EA<span class=\"_ _1\"></span>RTH <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>IAM4RAIL <span class=\"_ _11\"></span>enmarc\u00e1ndos<span class=\"_ _1\"></span>e </span>estos <span class=\"_ _9\"> </span>dos <span class=\"_ _9\"> </span>\u00faltimos <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>programa <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>Europe\u2019s <span class=\"_ _8\"> </span>Rail. <span class=\"_ _9\"> </span>La <span class=\"_ _13\"> </span>parte <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>pasivo <span class=\"_ _9\"> </span>asociada <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>este proyecto <span class=\"_ _6\"></span>se <span class=\"_ _a\"></span>encuentra <span class=\"_ _6\"></span>registrada <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>largo <span class=\"_ _6\"></span>plazo <span class=\"_ _6\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _6\"></span>ep\u00edgrafe <span class=\"_ _6\"></span>\u201cOtros <span class=\"_ _6\"></span>pasivo<span class=\"_ _1\"></span>s <span class=\"_ _6\"></span>financieros\u201d <span class=\"_ _6\"></span><span class=\"ff4\">(nota </span>18). El <span class=\"_ _21\"> </span>ep\u00edgrafe <span class=\"_ _21\"> </span>de <span class=\"_ _10\"> </span>\u201c<span class=\"_ _0\"></span>Admini<span class=\"_ _1\"></span>straciones <span class=\"_ _21\"> </span>p\u00fablicas <span class=\"_ _10\"> </span>deudoras <span class=\"_ _21\"> </span>por <span class=\"_ _21\"> </span>Impuestos<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>de <span class=\"_ _21\"> </span>Sociedades\u201d<span class=\"ff4\"> </span>corresponde, <span class=\"_ _f\"> </span>f<span class=\"_ _0\"></span>undament<span class=\"_ _1\"></span>almente, <span class=\"_ _e\"> </span>a  los <span class=\"_ _f\"> </span>pagos  a<span class=\"_ _1\"></span>  cue<span class=\"_ _1\"></span>nta  de<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>impuesto <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>sociedades <span class=\"_ _e\"> </span>del ejercicio 2024",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-546": {
   "value": "<div class=\"c w41 h3e gs99\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">Los movimientos de <span class=\"_ _0\"></span>la provisi\u00f3n por <span class=\"_ _0\"></span>deterioro<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>del valor de <span class=\"_ _0\"></span>las cuentas <span class=\"_ _0\"></span>a cobrar de <span class=\"_ _0\"></span>clientes y </div></div><div class=\"c w41 h3e gs99\"><div class=\"t m0 x38 ha y198 ff4 fs4 fc0 sc0 ls0 ws0\">otras cuentas a<span class=\"_ _1\"></span> cobrar del Grupo<span class=\"_ _1\"></span> ha sido el sigui<span class=\"_ _1\"></span>ente: </div></div><table class=\"s w217 hfc\" id=\"_14c3926a-7181-4584-b7ec-357eeb091e36\"><tr><td></td><td></td><td class=\"c x2b7 yc77 wec h8d\"><div class=\"t m0 x56 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x2b8 yc78 wed h8e\"><div class=\"t m0 x9e hc ye7 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"c x2b9 yc78 wef h8e\"><div class=\"t m0 x96 hc ye7 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </div></td></tr><tr><td class=\"c x225 yc79 we9 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Al 1 de enero </div></td><td class=\"c x2b8 yc79 web h5b\"><div class=\"t m0 x66 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">(  3 204) </div></td><td class=\"c x2b7 yc79 wec h5b\"><div class=\"t m0 x9d hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">(  2 667) </div></td></tr><tr><td class=\"c x225 yc7a we9 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Dotaci\u00f3n a la provisi\u00f3n </div></td><td class=\"c x2b8 yc7a web h5b\"><div class=\"t m0 x66 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(     453) </div></td><td class=\"c x2b7 yc7a wec h5b\"><div class=\"t m0 x9d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(     654) </div></td></tr><tr><td class=\"c x225 yc7b we9 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Bajas </div></td><td class=\"c x2b8 yc7b web h5b\"><div class=\"t m0 x4 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">484<span class=\"ls0\"> </span></div></td><td class=\"c x2b7 yc7b wec h5b\"><div class=\"t m0 x22 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">18<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yc7c we9 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Reversi\u00f3n </div></td><td class=\"c x2b8 yc7c web h5a\"><div class=\"t m0 x18 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">73 </div></td><td class=\"c x2b7 yc7c wec h5a\"><div class=\"t m0 x22 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">98<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yc7d we9 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Diferencias de conversi\u00f3n  </div></td><td class=\"c x2b8 yc7d web h5b\"><div class=\"t m0 x66 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(         2) </div></td><td class=\"c x2b7 yc7d wec h5b\"><div class=\"t m0 xa7 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 </div></td></tr><tr><td class=\"c x225 yc7e we9 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Al 31 de diciembre </div></td><td class=\"c x2b8 yc7e web h5b\"><div class=\"t m0 x66 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">(  3 102) </div></td><td class=\"c x2b7 yc7e wec h5b\"><div class=\"t m0 x9d hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">(  3 204) </div></td></tr></table>La do<span class=\"_ _1\"></span>taci\u00f3n y<span class=\"_ _1\"></span> reve<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>si\u00f3n d<span class=\"_ _6\"></span>e la <span class=\"_ _1\"></span>provisi\u00f3n <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>cuentas <span class=\"_ _6\"></span>a cobrar <span class=\"_ _6\"></span>deterioradas <span class=\"_ _1\"></span>se ha <span class=\"_ _6\"></span>incluido en<span class=\"_ _6\"></span> la l\u00ednea de Otros<span class=\"_ _1\"></span> gastos de explotaci\u00f3n<span class=\"_ _1\"></span> de la cuenta de<span class=\"_ _1\"></span> resultados <span class=\"_ _1\"></span>(nota 23). Los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>cargan <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>dan <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>baja <span class=\"_ _0\"></span>contablemente<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cuando no hay ninguna<span class=\"_ _1\"></span> expectativa de <span class=\"_ _1\"></span>recibir efectivo<span class=\"_ _1\"></span> adicional.  El resto de las cuen<span class=\"_ _1\"></span>tas incluida<span class=\"_ _1\"></span>s en las cuentas a cobra<span class=\"_ _1\"></span>r de clientes y otr<span class=\"_ _1\"></span>as cuentas a cobra<span class=\"_ _1\"></span>r no contienen activos<span class=\"_ _1\"></span> que hayan su<span class=\"_ _1\"></span>frido un deterio<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>o del valor. La m\u00e1xima <span class=\"_ _0\"></span>exposici\u00f3n al riesgo de <span class=\"_ _0\"></span>cr\u00e9dito a <span class=\"_ _0\"></span>la fecha <span class=\"_ _0\"></span>del estado de <span class=\"_ _0\"></span>situaci\u00f3n financiera es el importe en libros<span class=\"_ _1\"></span> de cada clase de<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>cuenta a cobr<span class=\"_ _1\"></span>ar mencionado an<span class=\"_ _1\"></span>teriormente",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-26": {
   "value": "Activos y pasivos po<span class=\"_ _1\"></span>r contra<span class=\"_ _1\"></span>to  El <span class=\"_ _7\"></span>detalle <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>saldo <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>movimiento <span class=\"_ _7\"></span>agregado <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>pasivos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>contrato <span class=\"_ _0\"></span>durante los ejercicios 2024 <span class=\"_ _1\"></span>y 2023 es el sigui<span class=\"_ _1\"></span>ente: Miles de euros 31.12.24 31.12.23 Construcci\u00f3n ejecutada pendiente de facturar 454 696 325 475 Anticipos recibidos por trabajos de contratos (nota 17) (  77 046) (  16 345) Neto 377 650 309 130<table class=\"s w219 hfe\" id=\"_0b713b24-85c5-49b3-afa8-cd2baaf66fa0\"><tr><td></td><td class=\"c x2bd yc85 wc0 h5b\"><div class=\"t m0 x29 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td class=\"c x2be yc86 wf1 h5a\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 de diciembre de 2022 </div></td><td class=\"c x2bd yc86 wc0 h5a\"><div class=\"t m0 x10 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">167 101 </div></td></tr><tr><td class=\"c x2be yc87 wf1 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Ingresos  </div></td><td class=\"c x2bd yc87 wc0 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">651 996 </div></td></tr><tr><td class=\"c x2be yc88 wf1 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Facturaci\u00f3n </div></td><td class=\"c x2bd yc88 wc0 h5b\"><div class=\"t m0 x46 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">( 440 844) </div></td></tr><tr><td class=\"c x2be yc89 wf1 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Cobros por anticipos </div></td><td class=\"c x2bd yc89 wc0 h5a\"><div class=\"t m0 x46 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(   70 436) </div></td></tr><tr><td class=\"c x2be yc8a wf1 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Otros </div></td><td class=\"c x2bd yc8a wc0 h5b\"><div class=\"t m0 x1c hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 313 </div></td></tr><tr><td class=\"c x2be yc8b wf1 h68\"><div class=\"t m0 x2 hc ye7 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 de diciembre de 2023 </div></td><td class=\"c x2bd yc8b wc0 h68\"><div class=\"t m0 x10 hc ye7 ff3 fs5 fc0 sc0 ls0 ws0\">309 130 </div></td></tr><tr><td class=\"c x2be yc8c wf1 h2f\"><div class=\"t m0 x2 hc y132 ff4 fs5 fc0 sc0 ls0 ws0\">Ingresos <span class=\"ff3\"> </span></div></td><td class=\"c x2bd yc8c wc0 h2f\"><div class=\"t m0 x10 hb y132 ff4 fs5 fc0 sc0 ls0 ws0\">669 216 </div></td></tr><tr><td class=\"c x2be yc8d wf1 h5b\"><div class=\"t m0 x2 hc ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Facturaci\u00f3n<span class=\"ff3\"> </span></div></td><td class=\"c x2bd yc8d wc0 h5b\"><div class=\"t m0 x46 hb ye5 ff4 fs5 fc0 sc0 ls18 ws0\">( <span class=\"ls0\">476 410) </span></div></td></tr><tr><td class=\"c x2be yc8e wf1 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Cobros por anticipos </div></td><td class=\"c x2bd yc8e wc0 h5b\"><div class=\"t m0 x46 hb ye5 ff4 fs5 fc0 sc0 ls18 ws0\">( <span class=\"ls0\">120 579) </span></div></td></tr><tr><td class=\"c x2be yc8f wf1 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Otros </div></td><td class=\"c x2bd yc8f wc0 h5b\"><div class=\"t m0 x46 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(     3 707) </div></td></tr><tr><td class=\"c x2be yc15 wf1 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 de diciembre de 2024 </div></td><td class=\"c x2bd yc15 wc0 h5b\"><div class=\"t m0 x10 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">377 650 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "<div class=\"c w41 h3e gs9c\"><div class=\"t m0 x38 h9 y197 ff3 fs4 fc0 sc0 ls0 ws0\">12.      Existencias<span class=\"_ _1\"></span><span class=\"ff4\"> </span></div></div><div class=\"c w41 h3e gs9c\"><div class=\"t m0 x38 ha y58b ff4 fs4 fc0 sc0 ls0 ws0\">La composici\u00f3n<span class=\"_ _1\"></span> de este ep\u00edgrafe es<span class=\"_ _1\"></span> la siguiente: </div></div><div class=\"gs9d\"><table class=\"s w21b hff\" id=\"_9fc43b2b-26a3-4190-926e-c3e28af8b4d6\"><tr><td></td><td></td><td class=\"c x282 yc96 w101 h5b\"><div class=\"t m0 x26 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x2a4 yc97 w100 h5a\"><div class=\"t m0 x98 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"c x282 yc97 w101 h5a\"><div class=\"t m0 x2b hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23<span class=\"ff4\"> </span></div></td></tr><tr><td class=\"c x225 yc98 wfe h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Materias Primas </div></td><td class=\"c x2a4 yc98 w100 h5b\"><div class=\"t m0 x7b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">181 127 </div></td><td class=\"c x282 yc98 w101 h5b\"><div class=\"t m0 x7b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">173 239 </div></td></tr><tr><td class=\"c x225 yc99 wfe h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Productos en curso </div></td><td class=\"c x2a4 yc99 w100 h5a\"><div class=\"t m0 x51 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">14 025 </div></td><td class=\"c x282 yc99 w101 h5a\"><div class=\"t m0 x51 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">18 931 </div></td></tr><tr><td class=\"c x225 yc9a wfe h68\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Anticipos </div></td><td class=\"c x2a4 yc9a w100 h68\"><div class=\"t m0 x51 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">37 159 </div></td><td class=\"c x282 yc9a w101 h68\"><div class=\"t m0 x51 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">10 295 </div></td></tr><tr><td class=\"c x225 yc9b wfe h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Deterioro materias primas y productos en curso </div></td><td class=\"c x2a4 yc9b w100 h5b\"><div class=\"t m0 xcf hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(  12 327) </div></td><td class=\"c x282 yc9b w101 h5b\"><div class=\"t m0 xcf hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(  10 798) </div></td></tr><tr><td></td><td class=\"c x2a4 yc9c w100 h5b\"><div class=\"t m0 x7b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">219 984 </div></td><td class=\"c x282 yc9c w101 h5b\"><div class=\"t m0 x7b hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">191 <span class=\"ls0\">667</span><span class=\"ls0\"> </span></div></td></tr></table></div><div class=\"c w41 h3e gs9c\"><div class=\"t m0 x38 ha y5dd ff4 fs4 fc0 sc0 ls0 ws0\">Al 31 <span class=\"_ _1\"></span>de diciembre<span class=\"_ _1\"></span> de 20<span class=\"_ _1\"></span>24 los <span class=\"_ _1\"></span>compromisos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>compra <span class=\"_ _1\"></span>de mate<span class=\"_ _1\"></span>rias prima<span class=\"_ _1\"></span>s y o<span class=\"_ _1\"></span>tros ser<span class=\"_ _1\"></span>vicios </div></div><div class=\"c w41 h3e gs9c\"><div class=\"t m0 x38 ha y498 ff4 fs4 fc0 sc0 ls0 ws0\">del Grupo ascienden<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>a 544.857 miles de eu<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>os (2023<span class=\"lsf\">: </span>216<span class=\"_ _6\"></span>.<span class=\"_ _0\"></span>542 miles de e<span class=\"_ _1\"></span>uros). </div></div><div class=\"c w41 h3e gs9c\"><div class=\"t m0 x38 ha y69b ff7 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _e\"> </span>variaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>ep\u00edgraf<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>\u201c<span class=\"ff4\">Deterioro <span class=\"_ _f\"> </span>materias <span class=\"_ _e\"> </span>primas <span class=\"_ _f\"> </span>y <span class=\"_ _e\"> </span>productos <span class=\"_ _f\"> </span>en <span class=\"_ _e\"> </span>curso</span>\u201d <span class=\"_ _f\"> </span>durante <span class=\"_ _e\"> </span>los </div></div><div class=\"c w41 h3e gs9c\"><div class=\"t m0 x38 ha y69c ff4 fs4 fc0 sc0 ls0 ws0\">ejercicios 2024 y<span class=\"_ _1\"></span> 2023 es la siguiente: </div></div><div class=\"gs9e\"><table class=\"s w21c h100\" id=\"_6a5bbd4f-c911-45bb-b93b-575c205af53f\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2c2 yc9d w106 h5b\"><div class=\"t m0 xfe hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td></td><td class=\"t m0 x2c3 hc yc9e ff3 fs5 fc0 sc0 ls0 ws0\">Diferencias </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x2c4 hc yc9f ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al </td><td class=\"t m0 x2c5 hc yc9f ff3 fs5 fc0 sc0 ls0 ws0\">de </td><td></td><td></td><td></td><td class=\"t m0 x2c6 hc yc9f ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al </td></tr><tr><td></td><td class=\"t m0 x2c4 hc yca0 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </td><td class=\"t m0 x2c3 hc yca0 ff3 fs5 fc0 sc0 ls0 ws0\">conversi\u00f3n </td><td class=\"c x2c7 yca1 w109 h91\"><div class=\"t m0 x12 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Dotaci\u00f3n </div></td><td class=\"c x2c8 yca1 w10a h91\"><div class=\"t m0 x12 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Reversi\u00f3n </div></td><td class=\"c x2c9 yca1 w10b h91\"><div class=\"t m0 x29 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Traspaso </div></td><td class=\"t m0 x2c6 hc yca0 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </td></tr><tr><td class=\"t m0 x2ca hb yca2 ff4 fs5 fc0 sc0 ls0 ws0\">Deterioro </td><td class=\"c x2cb yca3 w104 h1e\"><div class=\"t m0 x26 hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">( 10 798) </div></td><td class=\"c x2cc yca3 w108 h1e\"><div class=\"t m0 x2b hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">( 78) </div></td><td class=\"c x2c7 yca3 w109 h1e\"><div class=\"t m0 x26 hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">( 2 889) </div></td><td class=\"c x2c8 yca3 w10a h1e\"><div class=\"t m0 x56 hb yd9 ff4 fs5 fc0 sc0 ls3 ws0\">2 550<span class=\"ls0\"> </span></div></td><td class=\"c x2c9 yca3 w10b h1e\"><div class=\"t m0 x2f hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">( 1 112) </div></td><td class=\"c x2cd yca3 w10d h1e\"><div class=\"t m0 x20 hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">( 12 327) </div></td></tr><tr><td></td><td class=\"c x2cb yca4 w104 h92\"><div class=\"t m0 x26 hc y170 ff3 fs5 fc0 sc0 ls0 ws0\">( 10 798) </div></td><td class=\"c x2cc yca4 w108 h92\"><div class=\"t m0 x2b hc y6a8 ff3 fs5 fc0 sc0 ls0 ws0\">( 78) </div></td><td class=\"c x2c7 yca4 w109 h92\"><div class=\"t m0 x26 hc y170 ff3 fs5 fc0 sc0 ls0 ws0\">( 2 889) </div></td><td class=\"c x2c8 yca4 w10a h92\"><div class=\"t m0 x56 hc y170 ff3 fs5 fc0 sc0 ls0 ws0\">2 550 </div></td><td class=\"c x2c9 yca4 w10b h92\"><div class=\"t m0 x2f hc y170 ff3 fs5 fc0 sc0 ls0 ws0\">( 1 112) </div></td><td class=\"c x2cd yca4 w10d h92\"><div class=\"t m0 x20 hc y170 ff3 fs5 fc0 sc0 ls0 ws0\">( 12 327) </div></td></tr></table></div><div class=\"gs9f\"><table class=\"s w21d h101\" id=\"_1cc3bcc1-60d7-4ceb-8bc6-85f38dc5bed2\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2cf yca5 w106 h5b\"><div class=\"t m0 xfe hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td></td><td class=\"t m0 x2d0 hc yca6 ff3 fs5 fc0 sc0 ls0 ws0\">Diferencias </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x2d1 hc yca7 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al </td><td class=\"t m0 x2d2 hc yca7 ff3 fs5 fc0 sc0 ls0 ws0\">de </td><td></td><td></td><td></td><td class=\"t m0 x2d3 hc yca7 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al </td></tr><tr><td></td><td class=\"t m0 x2d1 hc yca8 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.22 </td><td class=\"t m0 x2d0 hc yca8 ff3 fs5 fc0 sc0 ls0 ws0\">conversi\u00f3n </td><td class=\"c x2d4 yca9 w109 h93\"><div class=\"t m0 x12 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Dotaci\u00f3n </div></td><td class=\"c x2d5 yca9 w10a h93\"><div class=\"t m0 x12 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Reversi\u00f3n </div></td><td class=\"c x2d6 yca9 w10b h93\"><div class=\"t m0 x29 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Traspaso </div></td><td class=\"t m0 x2d3 hc yca8 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </td></tr><tr><td class=\"c x2d7 ycaa wae h94\"><div class=\"t m0 xf hb yf2 ff4 fs5 fc0 sc0 ls0 ws0\">Deterioro </div></td><td class=\"c x2d8 ycaa w104 h94\"><div class=\"t m0 x26 hb yf2 ff4 fs5 fc0 sc0 ls0 ws0\">( 11 259) </div></td><td class=\"c x2d9 ycaa w108 h94\"><div class=\"t m0 x1c hb yf2 ff4 fs5 fc0 sc0 ls3 ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x2d4 ycaa w109 h94\"><div class=\"t m0 x29 hb yf2 ff4 fs5 fc0 sc0 ls0 ws0\">(   2 005) </div></td><td class=\"c x2d5 ycaa w10a h94\"><div class=\"t m0 x56 hb yf2 ff4 fs5 fc0 sc0 ls0 ws0\">2 398 </div></td><td class=\"c x2d6 ycaa w10b h94\"><div class=\"t m0 x48 hb yf2 ff4 fs5 fc0 sc0 ls3 ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x2da ycaa w10d h94\"><div class=\"t m0 x20 hb yf2 ff4 fs5 fc0 sc0 ls0 ws0\">( 10 798) </div></td></tr><tr><td></td><td class=\"c x2d8 ycab w104 h95\"><div class=\"t m0 x26 hc y12b ff3 fs5 fc0 sc0 ls0 ws0\">( 11 259) </div></td><td class=\"c x2d9 ycab w108 h95\"><div class=\"t m0 x1c hc y678 ff3 fs5 fc0 sc0 ls3 ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x2d4 ycab w109 h95\"><div class=\"t m0 x29 hc y12b ff3 fs5 fc0 sc0 ls0 ws0\">(   2 005) </div></td><td class=\"c x2d5 ycab w10a h95\"><div class=\"t m0 x56 hc y12b ff3 fs5 fc0 sc0 ls0 ws0\">2 398 </div></td><td class=\"c x2d6 ycab w10b h95\"><div class=\"t m0 x48 hc y12b ff3 fs5 fc0 sc0 ls3 ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x2da ycab w10d h95\"><div class=\"t m0 x20 hc y12b ff3 fs5 fc0 sc0 ls0 ws0\">( 10 798) </div></td></tr></table></div><div class=\"c w41 h3e gs9c\"><div class=\"t m0 x38 ha y6b0 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _11\"></span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _11\"></span>tiene <span class=\"_ _11\"></span>contratadas <span class=\"_ _11\"></span>varias <span class=\"_ _11\"></span>p\u00f3lizas <span class=\"_ _8\"></span>de <span class=\"_ _11\"></span>seguros <span class=\"_ _8\"></span>para <span class=\"_ _11\"></span>cubrir <span class=\"_ _8\"></span>los <span class=\"_ _11\"></span>riesgos <span class=\"_ _11\"></span>a <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>est\u00e1n </div></div><div class=\"c w41 h3e gs9c\"><div class=\"t m0 x38 ha y6b1 ff4 fs4 fc0 sc0 ls0 ws0\">sujetas las existenci<span class=\"_ _1\"></span>as. La cobertura<span class=\"_ _1\"></span> de estas p\u00f3li<span class=\"_ _1\"></span>zas se considera<span class=\"_ _1\"></span> suficiente. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "<div class=\"c w41 h3e gsa1\"><div class=\"t m0 x38 h9 y197 ff3 fs4 fc0 sc0 ls7 ws0\">13.<span class=\"ls0\"> <span class=\"_ _12\"> </span>Efectivo y equiva<span class=\"_ _1\"></span>lentes al efec<span class=\"_ _1\"></span>tivo<span class=\"ff4\"> </span></span></div></div><div class=\"c w41 h3e gsa1\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">El ep\u00edgrafe se desgl<span class=\"_ _1\"></span>osa como sigue:<span class=\"_ _1\"></span> </div></div><div class=\"gsa2\"><table class=\"s w21e h102\" id=\"_89457e72-57fe-43a8-a193-8317ad67d20f\"><tr><td></td><td></td><td class=\"c x2db ycac w111 h5b\"><div class=\"t m0 x72 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x26e ycad w55 h5a\"><div class=\"t m0 x50 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"c x2db ycad w111 h5a\"><div class=\"t m0 x9d hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </div></td></tr><tr><td class=\"c x225 ycae w10f h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Tesorer\u00eda </div></td><td class=\"c x26e ycae w55 h5b\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">93 292 </div></td><td class=\"c x2db ycae w111 h5b\"><div class=\"t m0 x9d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">145 760 </div></td></tr><tr><td class=\"c x225 ycaf w10f h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Otros activos l\u00edquidos equivalentes </div></td><td class=\"c x26e ycaf w55 h5a\"><div class=\"t m0 x21 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2db ycaf w111 h5a\"><div class=\"t m0 x9e hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">10 <span class=\"ls0\">000</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ycb0 w10f h68\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Total (nota 9) </div></td><td class=\"c x26e ycb0 w55 h68\"><div class=\"t m0 x2b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">93 292 </div></td><td class=\"c x2db ycb0 w111 h68\"><div class=\"t m0 x9d hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">155 760 </div></td></tr></table></div><div class=\"c w41 h3e gsa1\"><div class=\"t m0 x38 ha y6b9 ff4 fs4 fc0 sc0 ls0 ws0\">Las <span class=\"_ _a\"></span>cantidades <span class=\"_ _a\"></span>recogidas <span class=\"_ _6\"></span>en <span class=\"_ _a\"></span>este <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>del <span class=\"_ _6\"></span>balance <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _a\"></span>totalidad <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>libre <span class=\"_ _a\"></span>disposici\u00f3n. </div></div><div class=\"c w41 h3e gsa1\"><div class=\"t m0 x38 ha y281 ff4 fs4 fc0 sc0 ls0 ws0\">Si bien<span class=\"_ _1\"></span>, existe<span class=\"_ _1\"></span> un <span class=\"_ _1\"></span>compromiso<span class=\"_ _1\"></span>, en<span class=\"_ _1\"></span> el <span class=\"_ _1\"></span>marco de<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span> contra<span class=\"_ _1\"></span>to de <span class=\"_ _1\"></span>financiaci\u00f3n<span class=\"_ _1\"></span>, de<span class=\"_ _1\"></span> mantenimien<span class=\"_ _1\"></span>to </div></div><div class=\"c w41 h3e gsa1\"><div class=\"t m0 x38 ha y6ba ff4 fs4 fc0 sc0 ls0 ws0\">de saldo m\u00ednimo<span class=\"_ _1\"></span> disponible de 40 mil<span class=\"_ _1\"></span>lones de euros. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "<div class=\"c w41 h3e gsa4\"><div class=\"t m0 x38 h9 y6bc ff3 fs4 fc0 sc0 ls7 ws0\">14.<span class=\"ls0\"> <span class=\"_ _12\"> </span>Capital social y Pr<span class=\"_ _1\"></span>ima de em<span class=\"_ _1\"></span>isi\u00f3n<span class=\"ff4\"> </span></span></div></div><div class=\"c w41 h3e gsa4\"><div class=\"t m0 x38 ha y6be ff4 fs4 fc0 sc0 ls0 ws0\">Las variaciones durante los ejercicios <span class=\"_ _0\"></span>2024 y <span class=\"_ _0\"></span>2023 del n\u00famero <span class=\"_ _0\"></span>de acciones y las <span class=\"_ _0\"></span>cuentas de </div></div><div class=\"c w41 h3e gsa4\"><div class=\"t m0 x38 ha y6bf ff4 fs4 fc0 sc0 ls0 ws0\">capital social de la Soci<span class=\"_ _1\"></span>edad dominante<span class=\"_ _1\"></span> han sido <span class=\"_ _1\"></span>las siguientes: </div></div><div class=\"gsa5\"><table class=\"s w21f h103\" id=\"_0d28fc8f-7cf3-489b-89f7-899f27127108\"><tr><td></td><td></td><td class=\"c x243 ycb1 w112 h5a\"><div class=\"t m0 xf7 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"t m0 x2dc hc ycb2 ff3 fs5 fc0 sc0 ls0 ws0\">N\u00famero de </td><td class=\"t m0 x2dd hc ycb2 ff3 fs5 fc0 sc0 ls0 ws0\">Capital  </td></tr><tr><td></td><td class=\"t m0 x2de hc ycb3 ff3 fs5 fc0 sc0 ls0 ws0\">acciones </td><td class=\"t m0 x2df hc ycb3 ff3 fs5 fc0 sc0 ls0 ws0\">Social </td></tr><tr><td class=\"c x225 ycb4 w59 h98\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Al 31 de diciembre de 2022 </div></td><td class=\"c x243 ycb4 w5a h98\"><div class=\"t m0 x31 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">123 442 425 </div></td><td class=\"c x244 ycb4 w5a h98\"><div class=\"t m0 x2b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">37 156 </div></td></tr><tr><td class=\"c x225 ycb5 w59 h99\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Aumentos de capital </div></td><td class=\"c x243 ycb5 w5a h99\"><div class=\"t m0 x56 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">2 935 351 </div></td><td class=\"c x244 ycb5 w5a h99\"><div class=\"t m0 x1b hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">884<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ycb6 w59 h98\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Al 31 de diciembre de 2023 </div></td><td class=\"c x243 ycb6 w5a h98\"><div class=\"t m0 x31 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">126 377 776 </div></td><td class=\"c x244 ycb6 w5a h98\"><div class=\"t m0 x2b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">38 040 </div></td></tr><tr><td class=\"c x225 ycb7 w59 h98\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Reducciones de capital </div></td><td class=\"c x243 ycb7 w5a h98\"><div class=\"t m0 x31 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(  2 517 562) </div></td><td class=\"c x244 ycb7 w5a h98\"><div class=\"t m0 x98 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(    758) </div></td></tr><tr><td class=\"c x225 ycb8 w59 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Al 31 de diciembre de 2024 </div></td><td class=\"c x243 ycb8 w5a h5b\"><div class=\"t m0 x31 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">123 860 214 </div></td><td class=\"c x244 ycb8 w5a h5b\"><div class=\"t m0 x2b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">37 282 </div></td></tr></table></div><div class=\"c w41 h3e gsa4\"><div class=\"t m0 x38 ha y6c9 ff4 fs4 fc0 sc0 ls0 ws0\">Con <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>29 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>j<span class=\"_ _0\"></span>unio <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>2023 <span class=\"_ _11\"></span>la <span class=\"_ _7\"></span>Junta <span class=\"_ _2\"></span>G<span class=\"_ _0\"></span>eneral<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>accionistas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Socied<span class=\"_ _1\"></span>ad <span class=\"_ _2\"></span>dominante </div></div><div class=\"c w41 h3e gsa4\"><div class=\"t m0 x38 ha y6ca ff4 fs4 fc0 sc0 ls0 ws0\">aprob\u00f3 <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>aumento <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>capital <span class=\"_ _11\"></span>social <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>cargo <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>reservas<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>para <span class=\"_ _11\"></span>retribuir <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>accionistas </div></div><div class=\"c w41 h3e gsa4\"><div class=\"t m0 x38 h3f y6cb ff7 fs4 fc0 sc0 ls0 ws0\">(\u201cScrip <span class=\"_ _5\"> </span>Dividend\u201d<span class=\"_ _1\"></span>) <span class=\"_ _5\"> </span>por <span class=\"_ _d\"> </span>importe <span class=\"_ _5\"> </span>determinable, <span class=\"_ _d\"> </span>mediante <span class=\"_ _d\"> </span>la <span class=\"_ _5\"> </span>emisi\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _5\"> </span>nuevas <span class=\"_ _5\"> </span>acciones </div></div><div class=\"c w41 h3e gsa4\"><div class=\"t m0 x38 ha y6cc ff4 fs4 fc0 sc0 ls0 ws0\">ordinarias de valo<span class=\"_ _1\"></span>r nominal 0,301 eu<span class=\"_ _1\"></span>ros, sin prima de e<span class=\"_ _1\"></span>misi\u00f3n, de la mism<span class=\"_ _1\"></span>a clase y serie que </div></div><div class=\"c w41 h3e gsa4\"><div class=\"t m0 x38 ha y6cd ff4 fs4 fc0 sc0 ls0 ws0\">las <span class=\"_ _d\"> </span>actualmente <span class=\"_ _d\"> </span>en <span class=\"_ _5\"> </span>circulaci<span class=\"_ _1\"></span>\u00f3n, <span class=\"_ _d\"> </span>con <span class=\"_ _5\"> </span>cargo <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>r<span class=\"_ _0\"></span>eservas, <span class=\"_ _d\"> </span>ofreciendo <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>accionistas <span class=\"_ _d\"> </span>la </div></div><div class=\"c w41 h3e gsa4\"><div class=\"t m0 x38 ha y6ce ff4 fs4 fc0 sc0 ls0 ws0\">posibili<span class=\"_ _1\"></span>dad de<span class=\"_ _1\"></span> vender <span class=\"_ _6\"></span>los derechos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>asignaci\u00f3n <span class=\"_ _6\"></span>gratuita <span class=\"_ _1\"></span>de acci<span class=\"_ _1\"></span>ones a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la propi<span class=\"_ _1\"></span>a S<span class=\"_ _1\"></span>ociedad <span class=\"_ _1\"></span>a </div></div><div class=\"c w41 h3e gsa4\"><div class=\"t m0 x38 ha y7d ff4 fs4 fc0 sc0 ls0 ws0\">un precio garantizado<span class=\"_ _1\"></span> o en el mercado<span class=\"_ _6\"></span>.<span class=\"_ _0\"></span>  </div></div><div class=\"c w41 h3e gsa7\"><div class=\"t m0 x38 ha y6d0 ff4 fs4 fc0 sc0 ls0 ws0\">En <span class=\"_ _8\"></span>ej<span class=\"_ _0\"></span>ercici<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _8\"></span>indicada <span class=\"_ _8\"></span>delegaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>facultades, <span class=\"_ _9\"></span>el <span class=\"_ _8\"></span>Consejo <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>Administraci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _9\"></span>la </div></div><div class=\"c w41 h3e gsa7\"><div class=\"t m0 x38 ha y6d1 ff4 fs4 fc0 sc0 ls0 ws0\">Sociedad <span class=\"_ _2\"></span>dominante, <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>su <span class=\"_ _11\"></span>reuni\u00f3n <span class=\"_ _11\"></span>celebrada<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>30 <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>junio <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>2023, <span class=\"_ _2\"></span>acord\u00f3, <span class=\"_ _11\"></span>entre <span class=\"_ _2\"></span>otros </div></div><div class=\"c w41 h3e gsa7\"><div class=\"t m0 x38 ha y6d2 ff4 fs4 fc0 sc0 ls0 ws0\">acuerdos, ejecutar <span class=\"_ _0\"></span>el acuerdo <span class=\"_ _0\"></span>de Aumento de <span class=\"_ _0\"></span>Capital, f<span class=\"_ _0\"></span>ijando los t\u00e9rminos y <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>diciones del </div></div><div class=\"c w41 h3e gsa7\"><div class=\"t m0 x38 ha y6d3 ff4 fs4 fc0 sc0 ls0 ws0\">Aumento de Capital<span class=\"_ _1\"></span> en todo lo no p<span class=\"_ _1\"></span>revisto por la <span class=\"_ _1\"></span>Junta General de Acci<span class=\"_ _1\"></span>onistas. </div></div><div class=\"c w41 h3e gsa7\"><div class=\"t m0 x38 ha y6d5 ff4 fs4 fc0 sc0 ls0 ws0\">Con fecha<span class=\"_ _1\"></span> 26 <span class=\"_ _1\"></span>de juli<span class=\"_ _1\"></span>o de <span class=\"_ _6\"></span>2023 se llev\u00f3<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>cabo l<span class=\"_ _1\"></span>a menci<span class=\"_ _1\"></span>onada a<span class=\"_ _1\"></span>mpliaci\u00f3n <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>ediante <span class=\"_ _1\"></span>la e<span class=\"_ _1\"></span>misi\u00f3n </div></div><div class=\"c w41 h3e gsa7\"><div class=\"t m0 x38 ha y6d6 ff4 fs4 fc0 sc0 ls0 ws0\">de 2.935.351 <span class=\"_ _0\"></span>acciones por <span class=\"_ _0\"></span>un importe total <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>884 miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>habiendo sido inscrita <span class=\"_ _0\"></span>en </div></div><div class=\"c w41 h3e gsa7\"><div class=\"t m0 x38 ha y6d7 ff4 fs4 fc0 sc0 ls0 ws0\">el <span class=\"_ _6\"></span>registro <span class=\"_ _6\"></span>Mercantil <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Madrid <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>11 <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>agosto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2023. <span class=\"_ _6\"></span>Las <span class=\"_ _6\"></span>nuevas <span class=\"_ _6\"></span>acciones <span class=\"_ _6\"></span>puestas </div></div><div class=\"c w41 h3e gsa7\"><div class=\"t m0 x38 ha y6d8 ff4 fs4 fc0 sc0 ls0 ws0\">en circulaci\u00f3n co<span class=\"_ _1\"></span>menzaron a co<span class=\"_ _1\"></span>tizar en el merca<span class=\"_ _6\"></span>do el 6 de septiembre de 2023<span class=\"_ _1\"></span>. </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _8\"></span>capital <span class=\"_ _8\"></span>social <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _8\"></span>2023, <span class=\"_ _8\"></span>tras <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>operaci\u00f3n <span class=\"_ _9\"></span>descrita<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>anteriormente, <span class=\"_ _8\"></span>ha </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x38 ha y198 ff4 fs4 fc0 sc0 ls7 ws0\">quedado <span class=\"_ _11\"></span>representado <span class=\"_ _2\"></span>por <span class=\"_ _11\"></span>un <span class=\"_ _2\"></span>total <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>126.377.776 <span class=\"_ _11\"></span>acciones <span class=\"_ _2\"></span>ordinarias <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>0,301 <span class=\"_ _11\"></span>euros <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">valor nominal. </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x38 ha y6db ff4 fs4 fc0 sc0 ls0 ws0\">Con <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>29 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>junio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>Junta <span class=\"_ _0\"></span>General aprob\u00f3 <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>reducci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>social <span class=\"_ _0\"></span>con </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x38 ha ye0 ff4 fs4 fc0 sc0 ls0 ws0\">cargo a reservas<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>por imp<span class=\"_ _1\"></span>orte determina<span class=\"_ _1\"></span>ble, media<span class=\"_ _1\"></span>nte la amortizaci\u00f3n de<span class=\"_ _1\"></span> acciones propi<span class=\"_ _1\"></span>as de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x38 ha y6dc ff4 fs4 fc0 sc0 ls0 ws0\">valor <span class=\"_ _6\"></span>nominal <span class=\"_ _6\"></span>0,301 <span class=\"_ _6\"></span>euro<span class=\"_ _1\"></span>s, <span class=\"_ _6\"></span>ofreciendo <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>accioni<span class=\"_ _1\"></span>stas <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>incremento <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>benefici<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>acci\u00f3n. </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x38 ha y9a ff4 fs4 fc0 sc0 ls0 ws0\">Con <span class=\"_ _1\"></span>fecha 30<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>junio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>el C<span class=\"_ _1\"></span>onsejo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>admi<span class=\"_ _1\"></span>nistraci\u00f3n <span class=\"_ _1\"></span>de la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _1\"></span>acord\u00f3 <span class=\"_ _6\"></span>reducir el </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x38 ha y6dd ff4 fs4 fc0 sc0 ls0 ws0\">capital <span class=\"_ _f\"> </span>social <span class=\"_ _f\"> </span>mediante <span class=\"_ _f\"> </span>la <span class=\"_ _e\"> </span>amortizaci\u00f3n <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>2.517.562 <span class=\"_ _e\"> </span>acciones <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>0,30<span class=\"_ _1\"></span>1 <span class=\"_ _f\"> </span>euros <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>valo<span class=\"_ _1\"></span>r </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x38 ha y6de ff4 fs4 fc0 sc0 ls0 ws0\">nominal, por un importe <span class=\"_ _1\"></span>de 758 miles de euros. La menci<span class=\"_ _1\"></span>onada reducci\u00f3n ha sido inscrita en </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x38 ha y6df ff4 fs4 fc0 sc0 ls0 ws0\">el Registro Mercan<span class=\"_ _1\"></span>til. </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x38 ha y6e1 ff4 fs4 fc0 sc0 ls0 ws0\">El capital social<span class=\"_ _1\"></span> a 31 de diciembre de 2024 estaba represen<span class=\"_ _1\"></span>tado por un total de 123.860<span class=\"_ _1\"></span>.214 </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x38 ha y642 ff4 fs4 fc0 sc0 ls0 ws0\">acciones ordinarias<span class=\"_ _1\"></span> de 0,301 euros<span class=\"_ _1\"></span> de valor no<span class=\"_ _1\"></span>minal. </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x38 ha y6e3 ff4 fs4 fc0 sc0 ls0 ws0\">De <span class=\"_ _1\"></span>acuerdo <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>las <span class=\"_ _6\"></span>comunicaciones <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>n\u00famero <span class=\"_ _6\"></span>de acciones <span class=\"_ _6\"></span>societarias real<span class=\"_ _1\"></span>izadas <span class=\"_ _1\"></span>ante<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x38 ha y6e4 ff4 fs4 fc0 sc0 ls0 ws0\">la <span class=\"_ _8\"></span>Comisi\u00f3n <span class=\"_ _8\"></span>Nacional<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Mercado <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>Valores, <span class=\"_ _11\"></span>los <span class=\"_ _8\"></span>accionistas <span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>itulares <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>participaciones </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x38 ha y6e5 ff4 fs4 fc0 sc0 ls0 ws0\">significativas <span class=\"_ _8\"></span>en <span class=\"_ _9\"> </span>el <span class=\"_ _8\"></span>capital <span class=\"_ _8\"></span>social <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"></span>Sociedad<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>dominante, <span class=\"_ _8\"></span>tanto <span class=\"_ _8\"></span>directo <span class=\"_ _9\"> </span>como <span class=\"_ _9\"> </span>indirecto, </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x38 ha y6e6 ff4 fs4 fc0 sc0 ls0 ws0\">superior al 3%<span class=\"_ _1\"></span> del capital social<span class=\"_ _1\"></span> a 31 de diciemb<span class=\"_ _1\"></span>re de <span class=\"ls7\">202</span>4 y 2023, son la<span class=\"_ _1\"></span>s siguientes: </div></div><div class=\"gsaa\"><table class=\"s w220 h104\" id=\"_080c2b29-7f82-41d4-84e7-d03675bb8ccd\"><tr><td class=\"c x225 ycb9 w114 h9b\"><div class=\"t m0 x2 hf y32 ff3 fs6 fc0 sc0 ls0 ws0\">Sociedad </div></td><td class=\"t m0 x2e0 hf ycba ff3 fs6 fc0 sc0 ls0 ws0\">% de participaci<span class=\"_ _1\"></span>\u00f3n </td></tr><tr><td></td><td class=\"t m0 x2e1 hf ycbb ff3 fs6 fc0 sc0 ls0 ws0\">31.12.2024 </td></tr><tr><td class=\"c x225 ycbc w114 h5a\"><div class=\"t m0 x2 he y43e ff4 fs6 fc0 sc0 ls0 ws0\">Pegaso Transpor<span class=\"_ _1\"></span>tation Internation<span class=\"_ _6\"></span>al S<span class=\"_ _0\"></span>CA (*) </div></td><td class=\"c x2e2 ycbc w116 h5a\"><div class=\"t m0 x1 he y43e ff4 fs6 fc0 sc0 ls0 ws0\">40,0% </div></td></tr><tr><td class=\"c x225 ycbd w114 h5b\"><div class=\"t m0 x2 he y43e ff4 fs6 fc0 sc0 ls0 ws0\">Torrblas S.L. </div></td><td class=\"c x2e2 ycbd w116 h5b\"><div class=\"t m0 x73 he y43e ff4 fs6 fc0 sc0 ls0 ws0\">5,0% </div></td></tr><tr><td></td><td class=\"c x2e2 ycbe w116 h5b\"><div class=\"t m0 x1 hf ydd ff3 fs6 fc0 sc0 ls0 ws0\">45,0% </div></td></tr><tr><td class=\"c x225 ycbf w114 h9c\"><div class=\"t m0 x2 hf y32 ff3 fs6 fc0 sc0 ls0 ws0\">Sociedad </div></td><td class=\"t m0 x2e0 hf ycc0 ff3 fs6 fc0 sc0 ls0 ws0\">% de participaci<span class=\"_ _1\"></span>\u00f3n </td></tr><tr><td></td><td class=\"t m0 x2e1 hf ycc1 ff3 fs6 fc0 sc0 ls0 ws0\">31.12.2023 </td></tr><tr><td class=\"c x225 ycc2 w114 h5b\"><div class=\"t m0 x2 he y43e ff4 fs6 fc0 sc0 ls0 ws0\">Pegaso Transpor<span class=\"_ _1\"></span>tation Interna<span class=\"_ _1\"></span>tional SCA (*) </div></td><td class=\"c x2e2 ycc2 w116 h5b\"><div class=\"t m0 x1 he y43e ff4 fs6 fc0 sc0 ls0 ws0\">40,0% </div></td></tr><tr><td class=\"c x225 ycc3 w114 h5b\"><div class=\"t m0 x2 he y43e ff4 fs6 fc0 sc0 ls0 ws0\">Torrblas S.L. </div></td><td class=\"c x2e2 ycc3 w116 h5b\"><div class=\"t m0 x73 he y43e ff4 fs6 fc0 sc0 ls0 ws0\">5,0% </div></td></tr><tr><td></td><td class=\"c x2e2 ycc4 w116 h5a\"><div class=\"t m0 x1 hf y546 ff3 fs6 fc0 sc0 ls0 ws0\">45,0% </div></td></tr></table></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x38 he y6f0 ff4 fs6 fc0 sc0 ls0 ws0\">(*) Pegaso Transpo<span class=\"_ _1\"></span>rtation Intern<span class=\"_ _1\"></span>ation<span class=\"_ _1\"></span>al SCA es un<span class=\"_ _1\"></span> veh\u00edculo de<span class=\"_ _1\"></span> inversi\u00f3n con<span class=\"_ _1\"></span>trolado por <span class=\"_ _1\"></span>Trilantic Cap<span class=\"_ _1\"></span>ital Investmen<span class=\"_ _1\"></span>t GP Limited. </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x38 ha y6f1 ff4 fs4 fc0 sc0 ls7 ws0\">a)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Limitaciones para la<span class=\"_ _1\"></span> distribuci<span class=\"_ _1\"></span>\u00f3n de dividendos </span></div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x38 ha y26b ff4 fs4 fc0 sc0 ls0 ws0\">Las  ganancias  acumula<span class=\"_ _1\"></span>das  de  libre  distribuci\u00f3<span class=\"_ _1\"></span>n,  as\u00ed  como  los  resultado<span class=\"_ _1\"></span>s  del  ejercicio, </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x38 ha y6f3 ff4 fs4 fc0 sc0 ls0 ws0\">determinados <span class=\"_ _6\"></span>en base<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os princi<span class=\"_ _1\"></span>pios <span class=\"_ _6\"></span>contables l<span class=\"_ _1\"></span>ocales, es<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>\u00e1n <span class=\"_ _1\"></span>sujetas<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>limitaciones<span class=\"_ _1\"></span> pa<span class=\"_ _1\"></span>ra </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x38 ha y26d ff4 fs4 fc0 sc0 ls0 ws0\">su distribuci\u00f3n que se<span class=\"_ _1\"></span> exponen a con<span class=\"_ _1\"></span>tinuaci\u00f3n:  </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x73 ha y6f5 ff4 fs4 fc0 sc0 ls0 ws0\">- <span class=\"_ _25\"> </span>No deben <span class=\"_ _0\"></span>distribuirse dividendos que <span class=\"_ _0\"></span>reduzcan el <span class=\"_ _0\"></span>saldo de <span class=\"_ _0\"></span>las reservas <span class=\"_ _0\"></span>a un <span class=\"_ _0\"></span>importe </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x74 ha y270 ff4 fs4 fc0 sc0 ls0 ws0\">inferior <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>suma <span class=\"_ _11\"></span>total <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>saldo<span class=\"_ _1\"></span>s <span class=\"_ _11\"></span>pendientes <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>amortizaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _11\"></span>gastos <span class=\"_ _11\"></span>de </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x74 ha y6f6 ff4 fs4 fc0 sc0 ls0 ws0\">desarrollo activad<span class=\"_ _1\"></span>os. </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x73 ha y6f7 ff4 fs4 fc0 sc0 ls0 ws0\">- <span class=\"_ _25\"> </span>Las <span class=\"_ _11\"></span>sociedades <span class=\"_ _8\"></span>domiciliadas <span class=\"_ _11\"></span>en <span class=\"_ _8\"></span>Espa\u00f1a <span class=\"_ _8\"></span>est\u00e1n <span class=\"_ _11\"></span>obligadas <span class=\"_ _11\"></span>a <span class=\"_ _8\"></span>destinar <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>10% <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x74 ha ycc ff4 fs4 fc0 sc0 ls0 ws0\">beneficios <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cada <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _9\"></span>constituci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Reserva <span class=\"_ _8\"></span>Legal <span class=\"_ _8\"></span>hasta <span class=\"_ _8\"></span>que <span class=\"_ _9\"></span>\u00e9sta </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x74 ha y274 ff4 fs4 fc0 sc0 ls0 ws0\">alcance <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>20%  del <span class=\"_ _f\"> </span>capital  social<span class=\"_ _1\"></span>.  N<span class=\"_ _1\"></span>o <span class=\"_ _e\"> </span>puede  ser <span class=\"_ _e\"> </span>distribui<span class=\"_ _1\"></span>da <span class=\"_ _e\"> </span>y  si <span class=\"_ _e\"> </span>es <span class=\"_ _e\"> </span>usada  pa<span class=\"_ _1\"></span>ra </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x74 ha y6f8 ff4 fs4 fc0 sc0 ls0 ws0\">compensar <span class=\"_ _d\"> </span>p\u00e9rdidas, <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>caso <span class=\"_ _5\"> </span>de <span class=\"_ _d\"> </span>que <span class=\"_ _5\"> </span>no <span class=\"_ _d\"> </span>existan <span class=\"_ _d\"> </span>otras <span class=\"_ _5\"> </span>reservas  disponibles </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x74 ha y276 ff4 fs4 fc0 sc0 ls0 ws0\">suficientes <span class=\"_ _6\"></span>para tal<span class=\"_ _1\"></span> fin,<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ebe <span class=\"_ _1\"></span>ser <span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>epuesta <span class=\"_ _6\"></span>con be<span class=\"_ _1\"></span>neficios <span class=\"_ _1\"></span>futuros. <span class=\"_ _6\"></span>La Rese<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>va Le<span class=\"_ _1\"></span>gal <span class=\"_ _1\"></span>de </div></div><div class=\"c w41 h3e gsa9\"><div class=\"t m0 x74 ha y6f9 ff4 fs4 fc0 sc0 ls0 ws0\">la Sociedad dominante al<span class=\"_ _1\"></span> 31 de diciembre de 2024 y 2023 asciende a 8.237 miles de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x74 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">euros y est\u00e1 total<span class=\"_ _1\"></span>mente do<span class=\"_ _1\"></span>tada. </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x73 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">- <span class=\"_ _25\"> </span>Hasta el 31 de diciembre de <span class=\"_ _0\"></span>2015,<span class=\"_ _1\"></span> la <span class=\"_ _0\"></span>sociedad<span class=\"_ _1\"></span> Patentes Talgo, S.L.U. deb\u00eda dotar de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x74 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">manera <span class=\"_ _2\"></span>anual <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>5% <span class=\"_ _2\"></span>del <span class=\"_ _7\"></span>import<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>del <span class=\"_ _2\"></span>fondo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>comercio. <span class=\"_ _7\"></span>Durante <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2017 <span class=\"_ _7\"></span>y </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x74 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">atendiendo <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>la Di<span class=\"_ _1\"></span>sposici\u00f3n <span class=\"_ _1\"></span>Final <span class=\"_ _6\"></span>13\u00ba de<span class=\"_ _6\"></span> la <span class=\"_ _1\"></span>Ley <span class=\"_ _6\"></span>22 /2015<span class=\"_ _6\"></span> de <span class=\"_ _1\"></span>20 <span class=\"_ _6\"></span>de julio<span class=\"_ _1\"></span> de<span class=\"_ _6\"></span> Auditor\u00eda <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x74 ha y19c ff4 fs4 fc0 sc0 ls11 ws0\">Cu<span class=\"ls0\">entas, <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>dejado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>dotar <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>m<span class=\"_ _0\"></span>enciona<span class=\"_ _1\"></span>da <span class=\"_ _7\"></span>reserva. <span class=\"_ _7\"></span>Al <span class=\"_ _2\"></span>cierre <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio </span></div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x74 ha y53 ff4 fs4 fc0 sc0 ls7 ws0\">202<span class=\"ls0\">4 esta reserva<span class=\"_ _1\"></span> es indisponi<span class=\"_ _1\"></span>ble por importe de 40.989 mi<span class=\"_ _1\"></span>les de euros<span class=\"_ _1\"></span>. </span></div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y19e ff4 fs4 fc0 sc0 ls0 ws0\">b)      Resultado del<span class=\"_ _1\"></span> ejerci<span class=\"_ _1\"></span>cio </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y1a0 ff4 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _2\"></span>distribuci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>resultado <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>dominante, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>pri<span class=\"_ _1\"></span>ncipios <span class=\"_ _7\"></span>cont<span class=\"_ _0\"></span>ables<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y1a1 ff4 fs4 fc0 sc0 ls0 ws0\">locales, <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span><span class=\"ls7\">202</span>3, <span class=\"_ _0\"></span>aprobada <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Junta G<span class=\"_ _0\"></span>eneral de <span class=\"_ _0\"></span>Accionistas de <span class=\"_ _7\"></span>27 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>juni<span class=\"ls9\">o </span></div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y1a2 ff4 fs4 fc0 sc0 ls7 ws0\">de <span class=\"_ _9\"></span>202<span class=\"ls0\">4, <span class=\"_ _9\"> </span>as\u00ed <span class=\"_ _9\"></span>como <span class=\"_ _8\"></span>la <span class=\"_ _9\"> </span>propuesta <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>aplicaci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _9\"></span>resultado <span class=\"_ _9\"></span>para <span class=\"_ _8\"></span>el <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _8\"></span>202<span class=\"_ _0\"></span>4,<span class=\"ff1\"> <span class=\"_ _9\"></span></span>es <span class=\"_ _9\"></span>la<span class=\"_ _1\"></span> </span></div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y1a3 ff4 fs4 fc0 sc0 ls0 ws0\">siguiente: </div></div><div class=\"gsad\"><table class=\"s w221 h105\" id=\"_f98a9a03-6aae-44c5-a567-5b1db51e23c4\"><tr><td></td><td></td><td class=\"c x2e3 ycc5 w11d h5b\"><div class=\"t m0 x56 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x2e4 ycc6 w11b h5b\"><div class=\"t m0 x108 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x2e3 ycc6 w11d h5b\"><div class=\"t m0 xd8 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ycc7 w119 h5a\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Base de reparto </div></td><td></td><td></td></tr><tr><td class=\"c x225 ycc8 w119 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">P\u00e9rdidas y Ganancias </div></td><td class=\"c x2e4 ycc8 w11b h5b\"><div class=\"t m0 x48 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(   2 234) </div></td><td class=\"c x2e3 ycc8 w11d h5b\"><div class=\"t m0 x21 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">12 759 </div></td></tr><tr><td class=\"c x225 ycc9 w119 h5a\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Total  </div></td><td class=\"c x2e4 ycc9 w11b h5a\"><div class=\"t m0 x48 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">(   2 234) </div></td><td class=\"c x2e3 ycc9 w11d h5a\"><div class=\"t m0 x21 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">12 759 </div></td></tr><tr><td class=\"c x225 ycca w119 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Aplicaci\u00f3n </div></td><td></td><td></td></tr><tr><td class=\"c x225 yccb w119 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">A Resultado negativo de ejercicios anteriores </div></td><td class=\"c x2e4 yccb w11b h5b\"><div class=\"t m0 x48 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(   2 234) </div></td><td class=\"c x2e3 yccb w11d h5b\"><div class=\"t m0 x21 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">12 759 </div></td></tr><tr><td class=\"c x225 yb7e w119 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Total  </div></td><td class=\"c x2e4 yb7e w11b h5b\"><div class=\"t m0 x48 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">(   2 234) </div></td><td class=\"c x2e3 yb7e w11d h5b\"><div class=\"t m0 x21 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">12 759 </div></td></tr></table></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y6a9 ff4 fs4 fc0 sc0 ls0 ws0\">c)     Instrumentos<span class=\"_ _1\"></span> de Patrimonio P<span class=\"_ _1\"></span>ropio  </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y709 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _7\"></span>Consejo <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>administraci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _7\"></span>Dominante, <span class=\"_ _7\"></span>en <span class=\"_ _2\"></span>su <span class=\"_ _7\"></span>reuni\u00f3n <span class=\"_ _7\"></span>celebrada <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>30 <span class=\"_ _2\"></span>de </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y70a ff4 fs4 fc0 sc0 ls0 ws0\">junio <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>2023 <span class=\"_ _13\"> </span>aprob\u00f3 <span class=\"_ _13\"> </span>ejecutar <span class=\"_ _9\"> </span>un <span class=\"_ _13\"> </span>Programa <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>Remuneraci\u00f3n <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>los <span class=\"_ _13\"> </span>accionistas, <span class=\"_ _13\"> </span>por <span class=\"_ _13\"> </span>un </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y70b ff4 fs4 fc0 sc0 ls0 ws0\">m\u00e1ximo <span class=\"_ _9\"></span>de <span class=\"_ _8\"></span>12 <span class=\"_ _9\"> </span>millones <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>euros, <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>cual <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>ejecuta <span class=\"_ _8\"></span>a <span class=\"_ _9\"> </span>trav\u00e9s <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>Scrip <span class=\"_ _8\"></span>Dividend <span class=\"_ _8\"></span>y <span class=\"_ _9\"> </span>u<span class=\"_ _0\"></span><span class=\"ls9\">n </span></div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y70c ff4 fs4 fc0 sc0 ls0 ws0\">programa de reco<span class=\"_ _1\"></span>mpra de acciones p<span class=\"_ _1\"></span>ropias. </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y70e ff4 fs4 fc0 sc0 ls0 ws0\">Para da<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span> l<span class=\"_ _1\"></span>ugar <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>dicho<span class=\"_ _1\"></span> Pr<span class=\"_ _1\"></span>ograma <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>Remuneraci\u00f3n se<span class=\"_ _6\"></span> realizaron <span class=\"_ _6\"></span>las sigu<span class=\"_ _1\"></span>ientes a<span class=\"_ _6\"></span>cciones. Por<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y70f ff4 fs4 fc0 sc0 ls0 ws0\">un lado, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Junta <span class=\"_ _0\"></span>General de <span class=\"_ _0\"></span>Accionistas de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad dominante <span class=\"_ _0\"></span>celebrada el <span class=\"_ _0\"></span>29 <span class=\"_ _0\"></span>de j<span class=\"_ _0\"></span>unio </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y710 ff4 fs4 fc0 sc0 ls0 ws0\">de 2023 acord\u00f3<span class=\"_ _1\"></span> bajo el pun<span class=\"_ _1\"></span>to d\u00e9cimo prime<span class=\"_ _1\"></span>ro del orden del<span class=\"_ _6\"></span> d\u00eda, aumentar el<span class=\"_ _1\"></span> capital social<span class=\"_ _1\"></span> de </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y711 ff4 fs4 fc0 sc0 ls0 ws0\">Talgo <span class=\"_ _8\"></span>con <span class=\"_ _9\"> </span>cargo <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>reservas <span class=\"_ _9\"></span>en <span class=\"_ _8\"></span>un <span class=\"_ _9\"> </span>importe <span class=\"_ _8\"></span>determinable, <span class=\"_ _8\"></span>mediante <span class=\"_ _8\"></span>la <span class=\"_ _9\"> </span>emisi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>nuevas </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y712 ff4 fs4 fc0 sc0 ls0 ws0\">acciones <span class=\"_ _1\"></span>ordinarias <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>0,301 <span class=\"_ _6\"></span>euros de <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>nominal<span class=\"_ _1\"></span> cada <span class=\"_ _6\"></span>una de <span class=\"_ _1\"></span>ellas, <span class=\"_ _1\"></span>sin <span class=\"_ _1\"></span>prima de <span class=\"_ _6\"></span>emisi\u00f3n<span class=\"_ _39\"> </span>, </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y713 ff4 fs4 fc0 sc0 ls0 ws0\">de la misma clase<span class=\"_ _1\"></span> y serie, que<span class=\"_ _1\"></span> las actualmen<span class=\"_ _1\"></span>te en circulaci\u00f3n. </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y715 ff4 fs4 fc0 sc0 ls0 ws0\">Dicha <span class=\"_ _13\"> </span>ampliaci\u00f3n <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>capital <span class=\"_ _f\"> </span>permite <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>Talgo <span class=\"_ _f\"> </span>ejecutar<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>primera <span class=\"_ _f\"> </span>parte <span class=\"_ _13\"> </span>del <span class=\"_ _f\"> </span>Programa <span class=\"_ _f\"> </span>de </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y716 ff4 fs4 fc0 sc0 ls0 ws0\">Remuneraci\u00f3n previsto a <span class=\"_ _0\"></span>trav\u00e9s de <span class=\"_ _0\"></span>un Scrip <span class=\"_ _0\"></span>Divid<span class=\"_ _1\"></span>end <span class=\"_ _0\"></span>o Dividendo <span class=\"_ _0\"></span>Flexible, a trav\u00e9s <span class=\"_ _0\"></span>del cual </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y203 ff4 fs4 fc0 sc0 ls0 ws0\">se ofrece a <span class=\"_ _1\"></span>los acci<span class=\"_ _1\"></span>onistas de <span class=\"_ _1\"></span>la Soci<span class=\"_ _1\"></span>edad la <span class=\"_ _1\"></span>posibilidad <span class=\"_ _1\"></span>de recibir el<span class=\"_ _1\"></span> dividendo en acci<span class=\"_ _1\"></span>ones o<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y204 ff4 fs4 fc0 sc0 ls0 ws0\">en efectivo, vendi<span class=\"_ _1\"></span>endo los derechos de a<span class=\"_ _1\"></span>signaci\u00f3n gratui<span class=\"_ _1\"></span>ta de acciones a la propi<span class=\"_ _1\"></span>a Socieda<span class=\"_ _1\"></span>d </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y717 ff4 fs4 fc0 sc0 ls0 ws0\">(a <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>precio <span class=\"_ _6\"></span>garantizado) <span class=\"_ _6\"></span>o <span class=\"_ _1\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>mercado. <span class=\"_ _1\"></span>El <span class=\"_ _6\"></span>aumento <span class=\"_ _6\"></span>de C<span class=\"_ _1\"></span>apital <span class=\"_ _6\"></span>busca, <span class=\"_ _6\"></span>por <span class=\"_ _1\"></span>tanto, <span class=\"_ _6\"></span>remunerar </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y206 ff4 fs4 fc0 sc0 ls0 ws0\">en acciones a aquel<span class=\"_ _1\"></span>los accioni<span class=\"_ _1\"></span>stas que hubieran el<span class=\"_ _1\"></span>egido recibir el dividend<span class=\"_ _1\"></span>o en acciones. </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y3b1 ff4 fs4 fc0 sc0 ls0 ws0\">En <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>referido <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Junta <span class=\"_ _7\"></span>General <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>acord\u00f3 <span class=\"_ _7\"></span>facultar <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>Consejo <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>admini<span class=\"_ _1\"></span>straci\u00f3n </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y38b ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _11\"></span>Talgo,<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>S.A. <span class=\"_ _2\"></span>para <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>pudiera <span class=\"_ _11\"></span>realizar<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>todas <span class=\"_ _2\"></span>las <span class=\"_ _11\"></span>ac<span class=\"_ _1\"></span>tuaciones <span class=\"_ _11\"></span>nece<span class=\"_ _1\"></span>sarias <span class=\"_ _2\"></span>o <span class=\"_ _11\"></span>convenientes<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsac\"><div class=\"t m0 x38 ha y719 ff4 fs4 fc0 sc0 ls0 ws0\">para la ejecuci\u00f3n del<span class=\"_ _1\"></span> referido acuerdo<span class=\"_ _6\"></span>.<span class=\"_ _39\"> </span> </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">En <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"> </span>indicada <span class=\"_ _8\"></span>delegaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>facultades, <span class=\"_ _8\"></span>el <span class=\"_ _13\"> </span>Consejo<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>administraci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>la </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y198 ff4 fs4 fc0 sc0 ls0 ws0\">Sociedad <span class=\"_ _11\"></span>dominante, <span class=\"_ _8\"></span>en <span class=\"_ _11\"></span>su <span class=\"_ _8\"></span>reuni\u00f3n <span class=\"_ _11\"></span>celebrada <span class=\"_ _8\"></span>el <span class=\"_ _11\"></span>30 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>j<span class=\"_ _0\"></span>unio <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>2023, <span class=\"_ _11\"></span>acord\u00f3 <span class=\"_ _8\"></span>ejecutar <span class=\"_ _11\"></span>el </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">acuerdo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aumento de <span class=\"_ _0\"></span>Capital, <span class=\"_ _0\"></span>fijando <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>t\u00e9rminos y <span class=\"_ _0\"></span>condiciones <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>mismo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>aquello <span class=\"_ _0\"></span>no </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">previsto en la Jun<span class=\"_ _1\"></span>ta General de Accion<span class=\"_ _1\"></span>istas. </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y71a ff4 fs4 fc0 sc0 ls0 ws0\">Como resultado<span class=\"_ _1\"></span> del Scri<span class=\"_ _1\"></span>p Dividend o<span class=\"_ _1\"></span> Dividendo F<span class=\"_ _1\"></span>lexible ejecutado<span class=\"_ _1\"></span>, el 83%<span class=\"_ _1\"></span> de los ac<span class=\"_ _1\"></span>cionistas </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y71b ff4 fs4 fc0 sc0 ls0 ws0\">eligieron  reci<span class=\"_ _1\"></span>bir  el <span class=\"_ _e\"> </span>dividendo  en <span class=\"_ _e\"> </span>acciones.  Por  tan<span class=\"_ _1\"></span>to,  un<span class=\"_ _1\"></span>  n\u00famero<span class=\"_ _1\"></span>  definiti<span class=\"_ _1\"></span>vo  de  acci<span class=\"_ _1\"></span>ones<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y71c ff4 fs4 fc0 sc0 ls0 ws0\">ordinarias <span class=\"_ _6\"></span>de 0<span class=\"_ _1\"></span>,301 <span class=\"_ _6\"></span>euros <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>valor no<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>inal <span class=\"_ _6\"></span>unitario <span class=\"_ _6\"></span>que e<span class=\"_ _1\"></span>mitidas <span class=\"_ _6\"></span>en el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>aum<span class=\"_ _1\"></span>ento de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Capital <span class=\"_ _6\"></span>fue </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y71d ff4 fs4 fc0 sc0 ls0 ws0\">de 2.935.351 acci<span class=\"_ _1\"></span>ones, si<span class=\"_ _1\"></span>endo el importe nomina<span class=\"_ _1\"></span>l del aumento 88<span class=\"_ _1\"></span>4 miles de<span class=\"_ _1\"></span> euros. </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y658 ff4 fs4 fc0 sc0 ls0 ws0\">Los titulares del<span class=\"_ _1\"></span> restante<span class=\"_ _1\"></span> 17% de los<span class=\"_ _1\"></span> derechos de<span class=\"_ _1\"></span> asignaci\u00f3n gra<span class=\"_ _1\"></span>tuita, por su la<span class=\"_ _1\"></span>do, aceptaron<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y71f ff4 fs4 fc0 sc0 ls0 ws0\">el <span class=\"_ _0\"></span>compromiso irrevocable de <span class=\"_ _0\"></span>compra <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>derechos <span class=\"_ _0\"></span>asumido por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad Dominante. <span class=\"_ _0\"></span>De </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y720 ff4 fs4 fc0 sc0 ls0 ws0\">esta <span class=\"_ _6\"></span>forma, Ta<span class=\"_ _1\"></span>lgo, <span class=\"_ _6\"></span>S.A. <span class=\"_ _1\"></span>adquiri\u00f3 <span class=\"_ _6\"></span>un <span class=\"_ _1\"></span>total <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>20.705.109 <span class=\"_ _6\"></span>derechos <span class=\"_ _6\"></span>por un<span class=\"_ _6\"></span> importe <span class=\"_ _6\"></span>bruto <span class=\"_ _1\"></span>total <span class=\"_ _6\"></span>de </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y721 ff4 fs4 fc0 sc0 ls0 ws0\">1.926 <span class=\"_ _8\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros, <span class=\"_ _11\"></span>renunciando <span class=\"_ _8\"></span>post<span class=\"_ _0\"></span>eriorme<span class=\"_ _1\"></span>nte <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>las <span class=\"_ _9\"> </span>acciones <span class=\"_ _8\"></span>correspondientes <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>los </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y722 ff4 fs4 fc0 sc0 ls0 ws0\">derechos de asignaci\u00f3n<span class=\"_ _1\"></span> gratuita adquiridos<span class=\"_ _1\"></span> en virtud del indicado compromi<span class=\"_ _1\"></span>so de compra. El </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y723 ff4 fs4 fc0 sc0 ls0 ws0\">pago <span class=\"_ _6\"></span>en <span class=\"_ _1\"></span>efectivo <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>accionistas <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>optaron <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>vender <span class=\"_ _6\"></span>los de<span class=\"_ _1\"></span>rechos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>asignaci\u00f3n <span class=\"_ _6\"></span>gratuita<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y3d9 ff4 fs4 fc0 sc0 ls0 ws0\">a <span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>se <span class=\"_ _1\"></span>realiz\u00f3 <span class=\"_ _6\"></span>el <span class=\"_ _1\"></span>24 <span class=\"_ _6\"></span>de juli<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>2023. <span class=\"_ _6\"></span>A l<span class=\"_ _6\"></span>a Socied<span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _1\"></span>partici<span class=\"_ _1\"></span>paci\u00f3n <span class=\"_ _6\"></span>en el<span class=\"_ _6\"></span> capital </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y3bc ff4 fs4 fc0 sc0 ls0 ws0\">mediante <span class=\"_ _f\"> </span>acciones <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>autocartera, <span class=\"_ _f\"> </span>se <span class=\"_ _f\"> </span>le <span class=\"_ _e\"> </span>asignaron <span class=\"_ _f\"> </span>las <span class=\"_ _f\"> </span>acciones <span class=\"_ _f\"> </span>correspondi<span class=\"_ _1\"></span>entes <span class=\"_ _f\"> </span>a <span class=\"_ _e\"> </span>los </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y724 ff4 fs4 fc0 sc0 ls0 ws0\">derechos de asignaci<span class=\"_ _1\"></span>\u00f3n gratuita, en<span class=\"_ _1\"></span> total 26.580 acci<span class=\"_ _1\"></span>ones por importe<span class=\"_ _1\"></span> de 89 miles de euros<span class=\"_ _1\"></span>. </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y725 ff4 fs4 fc0 sc0 ls0 ws0\">Por <span class=\"_ _2\"></span>otro <span class=\"_ _2\"></span>lado <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>manera <span class=\"_ _2\"></span>simult\u00e1nea <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>lo <span class=\"_ _11\"></span>an<span class=\"_ _1\"></span>terior, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>ob<span class=\"_ _1\"></span>jetivo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>dar <span class=\"_ _11\"></span>cu<span class=\"_ _1\"></span>mplimiento <span class=\"_ _2\"></span>al </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y726 ff4 fs4 fc0 sc0 ls0 ws0\">Programa <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Remuneraci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>accionistas, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>30 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>junio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Consejo <span class=\"_ _0\"></span>de </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y3dd ff4 fs4 fc0 sc0 ls0 ws0\">administraci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>Sociedad <span class=\"_ _13\"> </span>Dominante <span class=\"_ _13\"> </span>acord\u00f3 <span class=\"_ _13\"> </span>ejecutar <span class=\"_ _9\"> </span>un <span class=\"_ _f\"> </span>program<span class=\"_ _1\"></span>a <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>recomp<span class=\"_ _0\"></span>ra <span class=\"_ _13\"> </span>de </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 h3f y727 ff7 fs4 fc0 sc0 ls0 ws0\">acciones propias (el<span class=\"_ _1\"></span> \u201cPrograma<span class=\"_ _1\"></span> de Recompra\u201d) d<span class=\"_ _1\"></span>e conformidad con la aut<span class=\"_ _1\"></span>orizaci\u00f3n conferi<span class=\"_ _1\"></span>da </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y3df ff4 fs4 fc0 sc0 ls0 ws0\">por <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Junta <span class=\"_ _6\"></span>General <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Accionistas <span class=\"_ _6\"></span>celebrada <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>29 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>junio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2023 <span class=\"_ _6\"></span>bajo <span class=\"_ _6\"></span>el <span class=\"_ _1\"></span>punto <span class=\"_ _6\"></span>9 <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>orden </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y728 ff4 fs4 fc0 sc0 ls0 ws0\">del d\u00eda <span class=\"_ _0\"></span>y al <span class=\"_ _0\"></span>amparo de <span class=\"_ _0\"></span>lo previsto en el <span class=\"_ _0\"></span>Reglamento 596/2014 y <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Reglamento<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Delegado<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y3e1 ff4 fs4 fc0 sc0 ls0 ws0\">(UE) <span class=\"_ _a\"></span>2016/1052 <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _a\"></span>Comisi\u00f3n, <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>8 <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>marzo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2016, <span class=\"_ _6\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _6\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>completa <span class=\"_ _6\"></span>el <span class=\"_ _a\"></span>Reglamento<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y3e2 ff4 fs4 fc0 sc0 ls0 ws0\">(UE) <span class=\"_ _8\"></span>n\u00ba <span class=\"_ _11\"></span>596/2014 <span class=\"_ _8\"></span>sobre <span class=\"_ _11\"></span>abuso <span class=\"_ _8\"></span>de <span class=\"_ _11\"></span>mercado <span class=\"_ _8\"></span>en <span class=\"_ _11\"></span>lo <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>respecta <span class=\"_ _8\"></span>a <span class=\"_ _11\"></span>las <span class=\"_ _8\"></span>normas <span class=\"_ _11\"></span>t\u00e9cnicas <span class=\"_ _8\"></span>de </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y729 ff4 fs4 fc0 sc0 ls0 ws0\">regulaci\u00f3n <span class=\"_ _a\"></span>relativas <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _a\"></span>condiciones <span class=\"_ _a\"></span>aplicables <span class=\"_ _6\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _6\"></span>programas <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>recompra <span class=\"_ _a\"></span>y <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _a\"></span>medidas </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y3e3 ff4 fs4 fc0 sc0 ls0 ws0\">de estabilizaci\u00f3n<span class=\"_ _1\"></span>. </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y3e5 ff4 fs4 fc0 sc0 ls0 ws0\">De acuerdo con lo establecido en dicho acuerdo,<span class=\"_ _1\"></span> el Programa de Recompra tiene el objetivo </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y3e6 ff4 fs4 fc0 sc0 ls0 ws0\">de  reduci<span class=\"_ _1\"></span>r  el<span class=\"_ _1\"></span>  ca<span class=\"_ _1\"></span>pital  so<span class=\"_ _6\"></span>cial  de  l<span class=\"_ _1\"></span>a  Soci<span class=\"_ _1\"></span>edad <span class=\"_ _e\"> </span>mediante  am<span class=\"_ _1\"></span>ortizaci\u00f3n<span class=\"_ _1\"></span>  de <span class=\"_ _e\"> </span>acciones <span class=\"_ _e\"> </span>propias </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y72b ff4 fs4 fc0 sc0 ls0 ws0\">previamente adquiridas<span class=\"_ _1\"></span> en el mercado, y <span class=\"_ _0\"></span>en el mismo n\u00famero que las acciones previamente </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y3e8 ff4 fs4 fc0 sc0 ls0 ws0\">emitidas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>Aumento <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>Capital <span class=\"_ _7\"></span>proveniente <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Scrip <span class=\"_ _7\"></span>Dividend. <span class=\"_ _7\"></span>De <span class=\"_ _7\"></span>esta <span class=\"_ _7\"></span>forma, <span class=\"_ _7\"></span>aquellos </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y72c ff4 fs4 fc0 sc0 ls0 ws0\">accionistas que en el<span class=\"_ _1\"></span> Scrip Divide<span class=\"_ _1\"></span>nd hubieran elegido recibi<span class=\"_ _1\"></span>r el dividendo en acci<span class=\"_ _1\"></span>ones, ver\u00e1n<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y3e9 ff4 fs4 fc0 sc0 ls0 ws0\">una <span class=\"_ _7\"></span>retribuci\u00f3n <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>trav\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _2\"></span>incremen<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _0\"></span>participaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _2\"></span>Dominante<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>y </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y72d ff4 fs4 fc0 sc0 ls0 ws0\">eliminar\u00e1 a <span class=\"_ _0\"></span>su vez <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>efecto dilutivo de <span class=\"_ _0\"></span>aquellos accionistas que eligieron <span class=\"_ _0\"></span>recibir el <span class=\"_ _0\"></span>dividendo<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y72e ff4 fs4 fc0 sc0 ls0 ws0\">en efectivo. </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y72f ff4 fs4 fc0 sc0 ls0 ws0\">La ejecuci\u00f3n del Programa de Reco<span class=\"_ _1\"></span>mpra comprende el periodo desde el 31 de julio de 2023 </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y3ed ff4 fs4 fc0 sc0 ls0 ws0\">hasta <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>30 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>abril <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>l\u00edmite <span class=\"_ _7\"></span>m\u00e1ximo <span class=\"_ _7\"></span>establecido <span class=\"_ _2\"></span>como <span class=\"_ _7\"></span>I<span class=\"_ _0\"></span>nve<span class=\"_ _1\"></span>rsi\u00f3n <span class=\"_ _7\"></span>M<span class=\"_ _0\"></span>\u00e1xima <span class=\"_ _7\"></span>del </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y40e ff4 fs4 fc0 sc0 ls0 ws0\">Programa <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>Recompra en <span class=\"_ _7\"></span>2.935.351 <span class=\"_ _7\"></span>acciones. <span class=\"_ _0\"></span>Con <span class=\"_ _0\"></span>fecha <span class=\"_ _7\"></span>22 <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>enero <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>2024 <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>fin<span class=\"_ _0\"></span>aliza </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y40f ff4 fs4 fc0 sc0 ls0 ws0\">el Programa de<span class=\"_ _1\"></span> Recompra habi\u00e9ndose ad<span class=\"_ _6\"></span>quirido un total de 2.517.56<span class=\"_ _1\"></span>2 acciones.  </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y731 ff4 fs4 fc0 sc0 ls0 ws0\">Una <span class=\"_ _7\"></span>vez <span class=\"_ _0\"></span>ejecutado <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Programa <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>Recompra, <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _0\"></span>Dominante <span class=\"_ _7\"></span>efectu\u00f3 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>reducci\u00f3n<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsaf\"><div class=\"t m0 x38 ha y732 ff4 fs4 fc0 sc0 ls0 ws0\">del <span class=\"_ _11\"></span>capital <span class=\"_ _11\"></span>social <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>Sociedad <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>importe <span class=\"_ _11\"></span>nominal <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>758 <span class=\"_ _11\"></span>miles <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>euros, <span class=\"_ _11\"></span>mediante <span class=\"_ _11\"></span>la<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gsb1\"><div class=\"t m0 x38 ha y733 ff4 fs4 fc0 sc0 ls0 ws0\">amortizaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2.517.562 <span class=\"_ _8\"></span>acciones <span class=\"_ _9\"></span>de <span class=\"_ _8\"></span>0,301 <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>de <span class=\"_ _9\"></span>valor <span class=\"_ _8\"></span>nominal <span class=\"_ _8\"></span>cada <span class=\"_ _8\"></span>una <span class=\"_ _9\"> </span>de <span class=\"_ _8\"></span>ellas, </div></div><div class=\"c w41 h3e gsb1\"><div class=\"t m0 x38 ha y734 ff4 fs4 fc0 sc0 ls0 ws0\">representativas<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>1,99% <span class=\"_ _2\"></span>del <span class=\"_ _7\"></span>capital<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>social <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _2\"></span>Sociedad. <span class=\"_ _0\"></span>La <span class=\"_ _7\"></span>fin<span class=\"_ _0\"></span>alidad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>reducci\u00f3n <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsb1\"><div class=\"t m0 x38 ha y735 ff4 fs4 fc0 sc0 ls0 ws0\">capital <span class=\"_ _7\"></span>es <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>amortizaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>acciones <span class=\"_ _7\"></span>propias, <span class=\"_ _7\"></span>contribuyendo <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>esta <span class=\"_ _7\"></span>manera <span class=\"_ _7\"></span>al <span class=\"_ _2\"></span>Programa<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsb1\"><div class=\"t m0 x38 ha y736 ff4 fs4 fc0 sc0 ls0 ws0\">de  Remuneraci\u00f3n<span class=\"_ _1\"></span>  al  accionista  de<span class=\"_ _1\"></span>  la  Sociedad  Dominan<span class=\"_ _1\"></span>te  mediante <span class=\"_ _e\"> </span>el  in<span class=\"_ _0\"></span>cremento  del<span class=\"_ _39\"> </span><span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gsb3\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">beneficio por acci\u00f3n<span class=\"_ _1\"></span>. </div></div><div class=\"c w41 h3e gsb3\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">Fuera del <span class=\"_ _0\"></span>marco del <span class=\"_ _0\"></span>Programa<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de Remuneraci\u00f3n a <span class=\"_ _0\"></span>los accionistas referido ant<span class=\"_ _0\"></span>eriorm<span class=\"_ _1\"></span>ente, la </div></div><div class=\"c w41 h3e gsb3\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">Sociedad Dominan<span class=\"_ _1\"></span>te no ha realizad<span class=\"_ _1\"></span>o adquisiciones de ac<span class=\"_ _1\"></span>ciones propi<span class=\"_ _1\"></span>as durante 2024. </div></div><div class=\"c w41 h3e gsb3\"><div class=\"t m0 x38 ha y3f2 ff4 fs4 fc0 sc0 ls0 ws0\">El detalle de las <span class=\"_ _1\"></span>mismas es el sigu<span class=\"_ _1\"></span>iente: </div></div><div class=\"gsb4\"><table class=\"s w222 h106\" id=\"_883fbb8f-9631-4329-a1d7-df1e521cb36e\"><tr><td></td><td></td><td class=\"t m0 x2e5 hb yccc ff4 fs5 fc0 sc0 ls0 ws0\">Coste </td><td></td><td></td><td class=\"t m0 x2e6 hb yccc ff4 fs5 fc0 sc0 ls19 ws0\">% </td></tr><tr><td></td><td class=\"t m0 x2e7 hb yccd ff4 fs5 fc0 sc0 ls0 ws0\">N\u00ba de </td><td class=\"t m0 x2e8 hb yccd ff4 fs5 fc0 sc0 ls0 ws0\">medio </td><td class=\"t m0 x2e9 hb yccd ff4 fs5 fc0 sc0 ls0 ws0\">Cotizaci\u00f3n </td><td class=\"t m0 x2b1 hb yccd ff4 fs5 fc0 sc0 ls0 ws0\">Valor </td><td class=\"t m0 x2ea hb yccd ff4 fs5 fc0 sc0 ls0 ws0\">capital </td></tr><tr><td></td><td class=\"t m0 x2eb hb ycce ff4 fs5 fc0 sc0 ls0 ws0\">Acciones </td><td class=\"t m0 x2ec hb ycce ff4 fs5 fc0 sc0 ls0 ws0\">Adquisici\u00f3n </td><td class=\"t m0 x2ed hb ycce ff4 fs5 fc0 sc0 ls0 ws0\">al cierre </td><td class=\"t m0 x2ee hb ycce ff4 fs5 fc0 sc0 ls0 ws0\">Burs\u00e1til </td><td class=\"t m0 x2ef hb ycce ff4 fs5 fc0 sc0 ls0 ws0\">social </td></tr><tr><td class=\"c x2b2 yccf w129 h1e\"><div class=\"t m0 xf hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">Acciones en autocartera a 31.12.2024 </div></td><td class=\"c x2f0 yccf w121 h1e\"><div class=\"t m0 x67 hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">956 901 </div></td><td class=\"c x2f1 yccf w123 h1e\"><div class=\"t m0 x4a hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">4,82 </div></td><td class=\"c x2f2 yccf w124 h1e\"><div class=\"t m0 x68 hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">3,36 </div></td><td class=\"c x2f3 yccf w126 h1e\"><div class=\"t m0 x20 hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">3 215 </div></td><td class=\"c x2f4 yccf w128 h1e\"><div class=\"t m0 x29 hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">0,77% </div></td></tr><tr><td class=\"c x2b2 ycd0 w129 h1e\"><div class=\"t m0 xf hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">Acciones en autocartera a 31.12.2023 </div></td><td class=\"c x2f0 ycd0 w121 h1e\"><div class=\"t m0 x17 hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">3 254 740 </div></td><td class=\"c x2f1 ycd0 w123 h1e\"><div class=\"t m0 x7b hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">4,1 </div></td><td class=\"c x2f2 ycd0 w124 h1e\"><div class=\"t m0 x2b hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">4,4 </div></td><td class=\"c x2f3 ycd0 w126 h1e\"><div class=\"t m0 xd1 hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">14 288 </div></td><td class=\"c x2f4 ycd0 w128 h1e\"><div class=\"t m0 x29 hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">2,58% </div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-547": {
   "value": "c)     Instrumentos<span class=\"_ _1\"></span> de Patrimonio P<span class=\"_ _1\"></span>ropio  El <span class=\"_ _7\"></span>Consejo <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>administraci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _7\"></span>Dominante, <span class=\"_ _7\"></span>en <span class=\"_ _2\"></span>su <span class=\"_ _7\"></span>reuni\u00f3n <span class=\"_ _7\"></span>celebrada <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>30 <span class=\"_ _2\"></span>de junio <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>2023 <span class=\"_ _13\"> </span>aprob\u00f3 <span class=\"_ _13\"> </span>ejecutar <span class=\"_ _9\"> </span>un <span class=\"_ _13\"> </span>Programa <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>Remuneraci\u00f3n <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>los <span class=\"_ _13\"> </span>accionistas, <span class=\"_ _13\"> </span>por <span class=\"_ _13\"> </span>un m\u00e1ximo <span class=\"_ _9\"></span>de <span class=\"_ _8\"></span>12 <span class=\"_ _9\"> </span>millones <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>euros, <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>cual <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>ejecuta <span class=\"_ _8\"></span>a <span class=\"_ _9\"> </span>trav\u00e9s <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>Scrip <span class=\"_ _8\"></span>Dividend <span class=\"_ _8\"></span>y <span class=\"_ _9\"> </span>u<span class=\"_ _0\"></span><span class=\"ls9\">n </span>programa de reco<span class=\"_ _1\"></span>mpra de acciones p<span class=\"_ _1\"></span>ropias. Para da<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span> l<span class=\"_ _1\"></span>ugar <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>dicho<span class=\"_ _1\"></span> Pr<span class=\"_ _1\"></span>ograma <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>Remuneraci\u00f3n se<span class=\"_ _6\"></span> realizaron <span class=\"_ _6\"></span>las sigu<span class=\"_ _1\"></span>ientes a<span class=\"_ _6\"></span>cciones. Por<span class=\"_ _6\"></span> un lado, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Junta <span class=\"_ _0\"></span>General de <span class=\"_ _0\"></span>Accionistas de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad dominante <span class=\"_ _0\"></span>celebrada el <span class=\"_ _0\"></span>29 <span class=\"_ _0\"></span>de j<span class=\"_ _0\"></span>unio de 2023 acord\u00f3<span class=\"_ _1\"></span> bajo el pun<span class=\"_ _1\"></span>to d\u00e9cimo prime<span class=\"_ _1\"></span>ro del orden del<span class=\"_ _6\"></span> d\u00eda, aumentar el<span class=\"_ _1\"></span> capital social<span class=\"_ _1\"></span> de Talgo <span class=\"_ _8\"></span>con <span class=\"_ _9\"> </span>cargo <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>reservas <span class=\"_ _9\"></span>en <span class=\"_ _8\"></span>un <span class=\"_ _9\"> </span>importe <span class=\"_ _8\"></span>determinable, <span class=\"_ _8\"></span>mediante <span class=\"_ _8\"></span>la <span class=\"_ _9\"> </span>emisi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>nuevas acciones <span class=\"_ _1\"></span>ordinarias <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>0,301 <span class=\"_ _6\"></span>euros de <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>nominal<span class=\"_ _1\"></span> cada <span class=\"_ _6\"></span>una de <span class=\"_ _1\"></span>ellas, <span class=\"_ _1\"></span>sin <span class=\"_ _1\"></span>prima de <span class=\"_ _6\"></span>emisi\u00f3n<span class=\"_ _39\"> </span>de la misma clase<span class=\"_ _1\"></span> y serie, que<span class=\"_ _1\"></span> las actualmen<span class=\"_ _1\"></span>te en circulaci\u00f3n. Dicha <span class=\"_ _13\"> </span>ampliaci\u00f3n <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>capital <span class=\"_ _f\"> </span>permite <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>Talgo <span class=\"_ _f\"> </span>ejecutar<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>primera <span class=\"_ _f\"> </span>parte <span class=\"_ _13\"> </span>del <span class=\"_ _f\"> </span>Programa <span class=\"_ _f\"> </span>de Remuneraci\u00f3n previsto a <span class=\"_ _0\"></span>trav\u00e9s de <span class=\"_ _0\"></span>un Scrip <span class=\"_ _0\"></span>Divid<span class=\"_ _1\"></span>end <span class=\"_ _0\"></span>o Dividendo <span class=\"_ _0\"></span>Flexible, a trav\u00e9s <span class=\"_ _0\"></span>del cual se ofrece a <span class=\"_ _1\"></span>los acci<span class=\"_ _1\"></span>onistas de <span class=\"_ _1\"></span>la Soci<span class=\"_ _1\"></span>edad la <span class=\"_ _1\"></span>posibilidad <span class=\"_ _1\"></span>de recibir el<span class=\"_ _1\"></span> dividendo en acci<span class=\"_ _1\"></span>ones o<span class=\"_ _1\"></span> en efectivo, vendi<span class=\"_ _1\"></span>endo los derechos de a<span class=\"_ _1\"></span>signaci\u00f3n gratui<span class=\"_ _1\"></span>ta de acciones a la propi<span class=\"_ _1\"></span>a Socieda<span class=\"_ _1\"></span>d (a <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>precio <span class=\"_ _6\"></span>garantizado) <span class=\"_ _6\"></span>o <span class=\"_ _1\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>mercado. <span class=\"_ _1\"></span>El <span class=\"_ _6\"></span>aumento <span class=\"_ _6\"></span>de C<span class=\"_ _1\"></span>apital <span class=\"_ _6\"></span>busca, <span class=\"_ _6\"></span>por <span class=\"_ _1\"></span>tanto, <span class=\"_ _6\"></span>remunerar en acciones a aquel<span class=\"_ _1\"></span>los accioni<span class=\"_ _1\"></span>stas que hubieran el<span class=\"_ _1\"></span>egido recibir el dividend<span class=\"_ _1\"></span>o en acciones. En <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>referido <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Junta <span class=\"_ _7\"></span>General <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>acord\u00f3 <span class=\"_ _7\"></span>facultar <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>Consejo <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>admini<span class=\"_ _1\"></span>straci\u00f3n de <span class=\"_ _11\"></span>Talgo,<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>S.A. <span class=\"_ _2\"></span>para <span class=\"_ _11\"></span>que <span class=\"_ _2\"></span>pudiera <span class=\"_ _11\"></span>realizar<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>todas <span class=\"_ _2\"></span>las <span class=\"_ _11\"></span>ac<span class=\"_ _1\"></span>tuaciones <span class=\"_ _11\"></span>nece<span class=\"_ _1\"></span>sarias <span class=\"_ _2\"></span>o <span class=\"_ _11\"></span>convenientes<span class=\"_ _1\"></span> para la ejecuci\u00f3n del<span class=\"_ _1\"></span> referido acuerdo<span class=\"_ _6\"></span>.<span class=\"_ _39\"> </span>En <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"> </span>indicada <span class=\"_ _8\"></span>delegaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>facultades, <span class=\"_ _8\"></span>el <span class=\"_ _13\"> </span>Consejo<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>administraci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>la Sociedad <span class=\"_ _11\"></span>dominante, <span class=\"_ _8\"></span>en <span class=\"_ _11\"></span>su <span class=\"_ _8\"></span>reuni\u00f3n <span class=\"_ _11\"></span>celebrada <span class=\"_ _8\"></span>el <span class=\"_ _11\"></span>30 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>j<span class=\"_ _0\"></span>unio <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>2023, <span class=\"_ _11\"></span>acord\u00f3 <span class=\"_ _8\"></span>ejecutar <span class=\"_ _11\"></span>el acuerdo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aumento de <span class=\"_ _0\"></span>Capital, <span class=\"_ _0\"></span>fijando <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>t\u00e9rminos y <span class=\"_ _0\"></span>condiciones <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>mismo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>aquello <span class=\"_ _0\"></span>no previsto en la Jun<span class=\"_ _1\"></span>ta General de Accion<span class=\"_ _1\"></span>istas. Como resultado<span class=\"_ _1\"></span> del Scri<span class=\"_ _1\"></span>p Dividend o<span class=\"_ _1\"></span> Dividendo F<span class=\"_ _1\"></span>lexible ejecutado<span class=\"_ _1\"></span>, el 83%<span class=\"_ _1\"></span> de los ac<span class=\"_ _1\"></span>cionistas eligieron  reci<span class=\"_ _1\"></span>bir  el <span class=\"_ _e\"> </span>dividendo  en <span class=\"_ _e\"> </span>acciones.  Por  tan<span class=\"_ _1\"></span>to,  un<span class=\"_ _1\"></span>  n\u00famero<span class=\"_ _1\"></span>  definiti<span class=\"_ _1\"></span>vo  de  acci<span class=\"_ _1\"></span>ones<span class=\"_ _1\"></span> ordinarias <span class=\"_ _6\"></span>de 0<span class=\"_ _1\"></span>,301 <span class=\"_ _6\"></span>euros <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>valor no<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>inal <span class=\"_ _6\"></span>unitario <span class=\"_ _6\"></span>que e<span class=\"_ _1\"></span>mitidas <span class=\"_ _6\"></span>en el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>aum<span class=\"_ _1\"></span>ento de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Capital <span class=\"_ _6\"></span>fue de 2.935.351 acci<span class=\"_ _1\"></span>ones, si<span class=\"_ _1\"></span>endo el importe nomina<span class=\"_ _1\"></span>l del aumento 88<span class=\"_ _1\"></span>4 miles de<span class=\"_ _1\"></span> euros. Los titulares del<span class=\"_ _1\"></span> restante<span class=\"_ _1\"></span> 17% de los<span class=\"_ _1\"></span> derechos de<span class=\"_ _1\"></span> asignaci\u00f3n gra<span class=\"_ _1\"></span>tuita, por su la<span class=\"_ _1\"></span>do, aceptaron<span class=\"_ _6\"></span> el <span class=\"_ _0\"></span>compromiso irrevocable de <span class=\"_ _0\"></span>compra <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>derechos <span class=\"_ _0\"></span>asumido por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad Dominante. <span class=\"_ _0\"></span>De esta <span class=\"_ _6\"></span>forma, Ta<span class=\"_ _1\"></span>lgo, <span class=\"_ _6\"></span>S.A. <span class=\"_ _1\"></span>adquiri\u00f3 <span class=\"_ _6\"></span>un <span class=\"_ _1\"></span>total <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>20.705.109 <span class=\"_ _6\"></span>derechos <span class=\"_ _6\"></span>por un<span class=\"_ _6\"></span> importe <span class=\"_ _6\"></span>bruto <span class=\"_ _1\"></span>total <span class=\"_ _6\"></span>de 1.926 <span class=\"_ _8\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros, <span class=\"_ _11\"></span>renunciando <span class=\"_ _8\"></span>post<span class=\"_ _0\"></span>eriorme<span class=\"_ _1\"></span>nte <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>las <span class=\"_ _9\"> </span>acciones <span class=\"_ _8\"></span>correspondientes <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>los derechos de asignaci\u00f3n<span class=\"_ _1\"></span> gratuita adquiridos<span class=\"_ _1\"></span> en virtud del indicado compromi<span class=\"_ _1\"></span>so de compra. El pago <span class=\"_ _6\"></span>en <span class=\"_ _1\"></span>efectivo <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>accionistas <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>optaron <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>vender <span class=\"_ _6\"></span>los de<span class=\"_ _1\"></span>rechos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>asignaci\u00f3n <span class=\"_ _6\"></span>gratuita<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>se <span class=\"_ _1\"></span>realiz\u00f3 <span class=\"_ _6\"></span>el <span class=\"_ _1\"></span>24 <span class=\"_ _6\"></span>de juli<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>2023. <span class=\"_ _6\"></span>A l<span class=\"_ _6\"></span>a Socied<span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _1\"></span>partici<span class=\"_ _1\"></span>paci\u00f3n <span class=\"_ _6\"></span>en el<span class=\"_ _6\"></span> capital mediante <span class=\"_ _f\"> </span>acciones <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>autocartera, <span class=\"_ _f\"> </span>se <span class=\"_ _f\"> </span>le <span class=\"_ _e\"> </span>asignaron <span class=\"_ _f\"> </span>las <span class=\"_ _f\"> </span>acciones <span class=\"_ _f\"> </span>correspondi<span class=\"_ _1\"></span>entes <span class=\"_ _f\"> </span>a <span class=\"_ _e\"> </span>los derechos de asignaci<span class=\"_ _1\"></span>\u00f3n gratuita, en<span class=\"_ _1\"></span> total 26.580 acci<span class=\"_ _1\"></span>ones por importe<span class=\"_ _1\"></span> de 89 miles de euros<span class=\"_ _1\"></span>. Por <span class=\"_ _2\"></span>otro <span class=\"_ _2\"></span>lado <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>manera <span class=\"_ _2\"></span>simult\u00e1nea <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>lo <span class=\"_ _11\"></span>an<span class=\"_ _1\"></span>terior, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>ob<span class=\"_ _1\"></span>jetivo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>dar <span class=\"_ _11\"></span>cu<span class=\"_ _1\"></span>mplimiento <span class=\"_ _2\"></span>al Programa <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Remuneraci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>accionistas, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>30 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>junio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Consejo <span class=\"_ _0\"></span>de administraci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>Sociedad <span class=\"_ _13\"> </span>Dominante <span class=\"_ _13\"> </span>acord\u00f3 <span class=\"_ _13\"> </span>ejecutar <span class=\"_ _9\"> </span>un <span class=\"_ _f\"> </span>program<span class=\"_ _1\"></span>a <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>recomp<span class=\"_ _0\"></span>ra <span class=\"_ _13\"> </span>de acciones propias (el<span class=\"_ _1\"></span> \u201cPrograma<span class=\"_ _1\"></span> de Recompra\u201d) d<span class=\"_ _1\"></span>e conformidad con la aut<span class=\"_ _1\"></span>orizaci\u00f3n conferi<span class=\"_ _1\"></span>da por <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Junta <span class=\"_ _6\"></span>General <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Accionistas <span class=\"_ _6\"></span>celebrada <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>29 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>junio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2023 <span class=\"_ _6\"></span>bajo <span class=\"_ _6\"></span>el <span class=\"_ _1\"></span>punto <span class=\"_ _6\"></span>9 <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>orden del d\u00eda <span class=\"_ _0\"></span>y al <span class=\"_ _0\"></span>amparo de <span class=\"_ _0\"></span>lo previsto en el <span class=\"_ _0\"></span>Reglamento 596/2014 y <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Reglamento<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Delegado<span class=\"_ _6\"></span> (UE) <span class=\"_ _a\"></span>2016/1052 <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _a\"></span>Comisi\u00f3n, <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>8 <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>marzo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2016, <span class=\"_ _6\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _6\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>completa <span class=\"_ _6\"></span>el <span class=\"_ _a\"></span>Reglamento<span class=\"_ _1\"></span> (UE) <span class=\"_ _8\"></span>n\u00ba <span class=\"_ _11\"></span>596/2014 <span class=\"_ _8\"></span>sobre <span class=\"_ _11\"></span>abuso <span class=\"_ _8\"></span>de <span class=\"_ _11\"></span>mercado <span class=\"_ _8\"></span>en <span class=\"_ _11\"></span>lo <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>respecta <span class=\"_ _8\"></span>a <span class=\"_ _11\"></span>las <span class=\"_ _8\"></span>normas <span class=\"_ _11\"></span>t\u00e9cnicas <span class=\"_ _8\"></span>de regulaci\u00f3n <span class=\"_ _a\"></span>relativas <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _a\"></span>condiciones <span class=\"_ _a\"></span>aplicables <span class=\"_ _6\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _6\"></span>programas <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>recompra <span class=\"_ _a\"></span>y <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _a\"></span>medidas de estabilizaci\u00f3n<span class=\"_ _1\"></span>. De acuerdo con lo establecido en dicho acuerdo,<span class=\"_ _1\"></span> el Programa de Recompra tiene el objetivo de  reduci<span class=\"_ _1\"></span>r  el<span class=\"_ _1\"></span>  ca<span class=\"_ _1\"></span>pital  so<span class=\"_ _6\"></span>cial  de  l<span class=\"_ _1\"></span>a  Soci<span class=\"_ _1\"></span>edad <span class=\"_ _e\"> </span>mediante  am<span class=\"_ _1\"></span>ortizaci\u00f3n<span class=\"_ _1\"></span>  de <span class=\"_ _e\"> </span>acciones <span class=\"_ _e\"> </span>propias previamente adquiridas<span class=\"_ _1\"></span> en el mercado, y <span class=\"_ _0\"></span>en el mismo n\u00famero que las acciones previamente emitidas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>Aumento <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>Capital <span class=\"_ _7\"></span>proveniente <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Scrip <span class=\"_ _7\"></span>Dividend. <span class=\"_ _7\"></span>De <span class=\"_ _7\"></span>esta <span class=\"_ _7\"></span>forma, <span class=\"_ _7\"></span>aquellos accionistas que en el<span class=\"_ _1\"></span> Scrip Divide<span class=\"_ _1\"></span>nd hubieran elegido recibi<span class=\"_ _1\"></span>r el dividendo en acci<span class=\"_ _1\"></span>ones, ver\u00e1n<span class=\"_ _1\"></span> una <span class=\"_ _7\"></span>retribuci\u00f3n <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>trav\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _2\"></span>incremen<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _0\"></span>participaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _2\"></span>Dominante<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>y eliminar\u00e1 a <span class=\"_ _0\"></span>su vez <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>efecto dilutivo de <span class=\"_ _0\"></span>aquellos accionistas que eligieron <span class=\"_ _0\"></span>recibir el <span class=\"_ _0\"></span>dividendo<span class=\"_ _1\"></span> en efectivo. La ejecuci\u00f3n del Programa de Reco<span class=\"_ _1\"></span>mpra comprende el periodo desde el 31 de julio de 2023 hasta <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>30 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>abril <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>l\u00edmite <span class=\"_ _7\"></span>m\u00e1ximo <span class=\"_ _7\"></span>establecido <span class=\"_ _2\"></span>como <span class=\"_ _7\"></span>I<span class=\"_ _0\"></span>nve<span class=\"_ _1\"></span>rsi\u00f3n <span class=\"_ _7\"></span>M<span class=\"_ _0\"></span>\u00e1xima <span class=\"_ _7\"></span>del Programa <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>Recompra en <span class=\"_ _7\"></span>2.935.351 <span class=\"_ _7\"></span>acciones. <span class=\"_ _0\"></span>Con <span class=\"_ _0\"></span>fecha <span class=\"_ _7\"></span>22 <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>enero <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>2024 <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>fin<span class=\"_ _0\"></span>aliza el Programa de<span class=\"_ _1\"></span> Recompra habi\u00e9ndose ad<span class=\"_ _6\"></span>quirido un total de 2.517.56<span class=\"_ _1\"></span>2 acciones.  Una <span class=\"_ _7\"></span>vez <span class=\"_ _0\"></span>ejecutado <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Programa <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>Recompra, <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _0\"></span>Dominante <span class=\"_ _7\"></span>efectu\u00f3 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>reducci\u00f3n<span class=\"_ _1\"></span> del <span class=\"_ _11\"></span>capital <span class=\"_ _11\"></span>social <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>Sociedad <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>importe <span class=\"_ _11\"></span>nominal <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>758 <span class=\"_ _11\"></span>miles <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>euros, <span class=\"_ _11\"></span>mediante <span class=\"_ _11\"></span>la<span class=\"_ _6\"></span> amortizaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2.517.562 <span class=\"_ _8\"></span>acciones <span class=\"_ _9\"></span>de <span class=\"_ _8\"></span>0,301 <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>de <span class=\"_ _9\"></span>valor <span class=\"_ _8\"></span>nominal <span class=\"_ _8\"></span>cada <span class=\"_ _8\"></span>una <span class=\"_ _9\"> </span>de <span class=\"_ _8\"></span>ellas, representativas<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>1,99% <span class=\"_ _2\"></span>del <span class=\"_ _7\"></span>capital<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>social <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _2\"></span>Sociedad. <span class=\"_ _0\"></span>La <span class=\"_ _7\"></span>fin<span class=\"_ _0\"></span>alidad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>reducci\u00f3n <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> capital <span class=\"_ _7\"></span>es <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>amortizaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>acciones <span class=\"_ _7\"></span>propias, <span class=\"_ _7\"></span>contribuyendo <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>esta <span class=\"_ _7\"></span>manera <span class=\"_ _7\"></span>al <span class=\"_ _2\"></span>Programa<span class=\"_ _1\"></span> de  Remuneraci\u00f3n<span class=\"_ _1\"></span>  al  accionista  de<span class=\"_ _1\"></span>  la  Sociedad  Dominan<span class=\"_ _1\"></span>te  mediante <span class=\"_ _e\"> </span>el  in<span class=\"_ _0\"></span>cremento  del<span class=\"_ _39\"> </span>beneficio por acci\u00f3n<span class=\"_ _1\"></span>. Fuera del <span class=\"_ _0\"></span>marco del <span class=\"_ _0\"></span>Programa<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de Remuneraci\u00f3n a <span class=\"_ _0\"></span>los accionistas referido ant<span class=\"_ _0\"></span>eriorm<span class=\"_ _1\"></span>ente, la Sociedad Dominan<span class=\"_ _1\"></span>te no ha realizad<span class=\"_ _1\"></span>o adquisiciones de ac<span class=\"_ _1\"></span>ciones propi<span class=\"_ _1\"></span>as durante 2024. El detalle de las <span class=\"_ _1\"></span>mismas es el sigu<span class=\"_ _1\"></span>iente: <table class=\"s w222 h106\" id=\"_883fbb8f-9631-4329-a1d7-df1e521cb36e\"><tr><td></td><td></td><td class=\"t m0 x2e5 hb yccc ff4 fs5 fc0 sc0 ls0 ws0\">Coste </td><td></td><td></td><td class=\"t m0 x2e6 hb yccc ff4 fs5 fc0 sc0 ls19 ws0\">% </td></tr><tr><td></td><td class=\"t m0 x2e7 hb yccd ff4 fs5 fc0 sc0 ls0 ws0\">N\u00ba de </td><td class=\"t m0 x2e8 hb yccd ff4 fs5 fc0 sc0 ls0 ws0\">medio </td><td class=\"t m0 x2e9 hb yccd ff4 fs5 fc0 sc0 ls0 ws0\">Cotizaci\u00f3n </td><td class=\"t m0 x2b1 hb yccd ff4 fs5 fc0 sc0 ls0 ws0\">Valor </td><td class=\"t m0 x2ea hb yccd ff4 fs5 fc0 sc0 ls0 ws0\">capital </td></tr><tr><td></td><td class=\"t m0 x2eb hb ycce ff4 fs5 fc0 sc0 ls0 ws0\">Acciones </td><td class=\"t m0 x2ec hb ycce ff4 fs5 fc0 sc0 ls0 ws0\">Adquisici\u00f3n </td><td class=\"t m0 x2ed hb ycce ff4 fs5 fc0 sc0 ls0 ws0\">al cierre </td><td class=\"t m0 x2ee hb ycce ff4 fs5 fc0 sc0 ls0 ws0\">Burs\u00e1til </td><td class=\"t m0 x2ef hb ycce ff4 fs5 fc0 sc0 ls0 ws0\">social </td></tr><tr><td class=\"c x2b2 yccf w129 h1e\"><div class=\"t m0 xf hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">Acciones en autocartera a 31.12.2024 </div></td><td class=\"c x2f0 yccf w121 h1e\"><div class=\"t m0 x67 hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">956 901 </div></td><td class=\"c x2f1 yccf w123 h1e\"><div class=\"t m0 x4a hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">4,82 </div></td><td class=\"c x2f2 yccf w124 h1e\"><div class=\"t m0 x68 hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">3,36 </div></td><td class=\"c x2f3 yccf w126 h1e\"><div class=\"t m0 x20 hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">3 215 </div></td><td class=\"c x2f4 yccf w128 h1e\"><div class=\"t m0 x29 hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">0,77% </div></td></tr><tr><td class=\"c x2b2 ycd0 w129 h1e\"><div class=\"t m0 xf hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">Acciones en autocartera a 31.12.2023 </div></td><td class=\"c x2f0 ycd0 w121 h1e\"><div class=\"t m0 x17 hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">3 254 740 </div></td><td class=\"c x2f1 ycd0 w123 h1e\"><div class=\"t m0 x7b hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">4,1 </div></td><td class=\"c x2f2 ycd0 w124 h1e\"><div class=\"t m0 x2b hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">4,4 </div></td><td class=\"c x2f3 ycd0 w126 h1e\"><div class=\"t m0 xd1 hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">14 288 </div></td><td class=\"c x2f4 ycd0 w128 h1e\"><div class=\"t m0 x29 hb yd9 ff4 fs5 fc0 sc0 ls0 ws0\">2,58% </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "<div class=\"c w41 h3e gsb6\"><div class=\"t m0 x38 h9 y73c ff3 fs4 fc0 sc0 ls0 ws0\">15.   Otras reservas y<span class=\"_ _1\"></span> ganancias acu<span class=\"_ _6\"></span>mul<span class=\"_ _0\"></span>adas </div></div><div class=\"c w41 h3e gsb6\"><div class=\"t m0 x38 ha y73e ff4 fs4 fc0 sc0 ls0 ws0\">El movimiento de e<span class=\"_ _1\"></span>ste ep\u00edgra<span class=\"_ _1\"></span>fe de Otras reservas ha sido<span class=\"_ _1\"></span> el siguiente <span class=\"_ _1\"></span>(en miles de euros<span class=\"_ _1\"></span>): </div></div><div class=\"gsb7\"><table class=\"s w223 h107\" id=\"_b8c587dc-8916-4aa2-a62e-031d52675fd1\"><tr><td class=\"c x2f6 ycd1 w12b h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 de diciembre de 2022 </div></td><td class=\"c x2f7 ycd1 w12c h5b\"><div class=\"t m0 x3a hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">4 407 </div></td></tr><tr><td class=\"c x2f6 ycd2 w12b h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Diferencias de conversi\u00f3n de moneda extranjera - Grupo </div></td><td class=\"c x2f7 ycd2 w12c h5b\"><div class=\"t m0 x66 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">187<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2f6 ycd3 w12b h68\"><div class=\"t m0 x2 hb y5b2 ff4 fs5 fc0 sc0 ls0 ws0\">Cobertura de flujos de efectivo </div></td><td class=\"c x2f7 ycd3 w12c h68\"><div class=\"t m0 x7b hb y5b2 ff4 fs5 fc0 sc0 ls0 ws0\">( 1 604) </div></td></tr><tr><td class=\"c x2f6 ycd4 w12b h51\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 de diciembre de 2023 </div></td><td class=\"c x2f7 ycd4 w12c h51\"><div class=\"t m0 x3a hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">2 990 </div></td></tr><tr><td class=\"c x2f6 ycd5 w12b h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Diferencias de conversi\u00f3n de moneda extranjera - Grupo </div></td><td class=\"c x2f7 ycd5 w12c h5a\"><div class=\"t m0 x14 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(   995) </div></td></tr><tr><td class=\"c x2f6 ycd6 w12b h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Cobertura de flujos de efectivo </div></td><td class=\"c x2f7 ycd6 w12c h5b\"><div class=\"t m0 x14 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(     <span class=\"ls3\">17)</span> </div></td></tr><tr><td class=\"c x2f6 ycd7 w12b h9e\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 de diciembre de 2024 </div></td><td class=\"c x2f7 ycd7 w12c h9e\"><div class=\"t m0 x3a hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">1 978 </div></td></tr></table></div><div class=\"c w41 h3e gsb6\"><div class=\"t m0 x38 ha y67e ff4 fs4 fc0 sc0 ls7 ws0\">a)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Diferencias de<span class=\"_ _1\"></span> conversi\u00f3n </span></div></div><div class=\"c w41 h3e gsb6\"><div class=\"t m0 x38 ha y749 ff4 fs4 fc0 sc0 ls0 ws0\">La diferencia de<span class=\"_ _1\"></span> conversi<span class=\"_ _1\"></span>\u00f3n registrada<span class=\"_ _1\"></span> dentro del <span class=\"_ _1\"></span>ep\u00edgrafe de <span class=\"_ _1\"></span>Otras reserv<span class=\"_ _1\"></span>as corresponde<span class=\"_ _1\"></span> en </div></div><div class=\"c w41 h3e gsb6\"><div class=\"t m0 x38 ha y3a6 ff4 fs4 fc0 sc0 ls0 ws0\">su totali<span class=\"_ _1\"></span>dad a <span class=\"_ _6\"></span>la conve<span class=\"_ _1\"></span>rsi\u00f3n a <span class=\"_ _6\"></span>la moneda <span class=\"_ _1\"></span>funcional<span class=\"_ _1\"></span> real<span class=\"_ _1\"></span>izada <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>os estados<span class=\"_ _1\"></span> financieros <span class=\"_ _6\"></span>de las<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsb6\"><div class=\"t m0 x38 ha y74a ff4 fs4 fc0 sc0 ls0 ws0\">filiales con moneda<span class=\"_ _1\"></span> funcional<span class=\"_ _1\"></span> distinta al euro. </div></div><div class=\"c w41 h3e gsb6\"><div class=\"t m0 x38 ha y74b ff4 fs4 fc0 sc0 ls7 ws0\">b)<span class=\"ls0\"> <span class=\"_ _2c\"> </span>Ganancias acumulad<span class=\"_ _1\"></span>as </span></div></div><div class=\"c w41 h3e gsb6\"><div class=\"t m0 x38 ha y74d ff4 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _6\"></span>aportaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _1\"></span>socied<span class=\"_ _1\"></span>ades <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>ep\u00edgrafe <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>ganancias <span class=\"_ _6\"></span>acumul<span class=\"_ _1\"></span>adas </div></div><div class=\"c w41 h3e gsb6\"><div class=\"t m0 x38 ha y74e ff4 fs4 fc0 sc0 ls0 ws0\">al cierre de los e<span class=\"_ _1\"></span>jercicios 2024 y 2023, ha <span class=\"_ _1\"></span>sido la si<span class=\"_ _1\"></span>guiente: </div></div><div class=\"gs68\"><table class=\"s w224 h108\" id=\"_abc0fcfe-1997-4220-b4d3-fa33b550d13b\"><tr><td></td><td></td><td class=\"c x2f9 ycd8 w130 h22\"><div class=\"t m0 xf0 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x2f9 ycd9 wc1 h92\"><div class=\"t m0 x50 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"c x2fa ycd9 w131 h92\"><div class=\"t m0 x98 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </div></td></tr><tr><td class=\"c x2fb ycda w12f h1e\"><div class=\"t m0 xf hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Talgo, S.A. </div></td><td class=\"c x2f9 ycda wc1 h1e\"><div class=\"t m0 x45 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">( 117 053) </div></td><td class=\"c x2fa ycda w131 h1e\"><div class=\"t m0 xc8 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">( 106 363) </div></td></tr><tr><td class=\"c x2fb ycdb w12f h1e\"><div class=\"t m0 xf hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Patentes Talgo, S.L.U. </div></td><td class=\"c x2f9 ycdb wc1 h1e\"><div class=\"t m0 x68 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">25<span class=\"ls0\">2 386</span><span class=\"ls0\"> </span></div></td><td class=\"c x2fa ycdb w131 h1e\"><div class=\"t m0 x7b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">353 028 </div></td></tr><tr><td class=\"c x2fb ycdc w12f h1e\"><div class=\"t m0 xf hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Talgo, Inc. </div></td><td class=\"c x2f9 ycdc wc1 h1e\"><div class=\"t m0 x45 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(   12 897) </div></td><td class=\"c x2fa ycdc w131 h1e\"><div class=\"t m0 xcf hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(  11 137) </div></td></tr><tr><td class=\"c x2fb ycdd w12f h22\"><div class=\"t m0 xf hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Talgo Deutschland, GmbH </div></td><td class=\"c x2f9 ycdd wc1 h22\"><div class=\"t m0 x2b hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">16 032 </div></td><td class=\"c x2fa ycdd w131 h22\"><div class=\"t m0 x51 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">15 815 </div></td></tr><tr><td class=\"c x2fb ycde w12f h1e\"><div class=\"t m0 xf hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Motion Rail, S.A. </div></td><td class=\"c x2f9 ycde wc1 h1e\"><div class=\"t m0 x45 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(          18) </div></td><td class=\"c x2fa ycde w131 h1e\"><div class=\"t m0 x68 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(        18) </div></td></tr><tr><td class=\"c x2fb ycdf w12f ha1\"><div class=\"t m0 xf hb ye7 ff4 fs5 fc0 sc0 ls0 ws0\">Talgo India Private Limited </div></td><td class=\"c x2f9 ycdf wc1 ha1\"><div class=\"t m0 x37 hb ye7 ff4 fs5 fc0 sc0 ls3 ws0\">150<span class=\"ls0\"> </span></div></td><td class=\"c x2fa ycdf w131 ha1\"><div class=\"t m0 x32 hb ye7 ff4 fs5 fc0 sc0 ls3 ws0\">150<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2fb yce0 w12f h1e\"><div class=\"t m0 xf hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Patentes Talgo Tashkent, LLC </div></td><td class=\"c x2f9 yce0 wc1 h1e\"><div class=\"t m0 x37 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">164<span class=\"ls0\"> </span></div></td><td class=\"c x2fa yce0 w131 h1e\"><div class=\"t m0 x32 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">167<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2fb yce1 w12f h22\"><div class=\"t m0 xf hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Talgo Shanghai Railways Equipment CO LTD </div></td><td class=\"c x2f9 yce1 wc1 h22\"><div class=\"t m0 x56 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(         90) </div></td><td class=\"c x2fa yce1 w131 h22\"><div class=\"t m0 x68 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(      103) </div></td></tr><tr><td class=\"c x2fb yce2 w12f h98\"><div class=\"t m0 xf hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Tarvia Mantenimiento Ferroviario, S.A. </div></td><td class=\"c x2f9 yce2 wc1 h98\"><div class=\"t m0 x56 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(    3 408) </div></td><td class=\"c x2fa yce2 w131 h98\"><div class=\"t m0 x68 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(   1 538) </div></td></tr><tr><td class=\"c x2fb yce3 w12f h99\"><div class=\"t m0 xf hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">OOO Talgo </div></td><td class=\"c x2f9 yce3 wc1 h99\"><div class=\"t m0 x21 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fa yce3 w131 h99\"><div class=\"t m0 xdb hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">3 </div></td></tr><tr><td class=\"c x2fb yce4 w12f h99\"><div class=\"t m0 xf hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Talgo Denmark, APS </div></td><td class=\"c x2f9 yce4 wc1 h99\"><div class=\"t m0 x37 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">111<span class=\"ls0\"> </span></div></td><td class=\"c x2fa yce4 w131 h99\"><div class=\"t m0 x36 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">14<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2fb yce5 w12f h30\"><div class=\"t m0 xf hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Total Ganancias acumuladas </div></td><td class=\"c x2f9 yce5 wc1 h30\"><div class=\"t m0 x68 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">13<span class=\"ls0\">5 377</span><span class=\"ls0\"> </span></div></td><td class=\"c x2fa yce5 w131 h30\"><div class=\"t m0 x7b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">250 018 </div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "<div class=\"c w41 h3e gsba\"><div class=\"t m0 x38 h9 y760 ff3 fs4 fc0 sc0 ls7 ws0\">16.<span class=\"ls0\"> <span class=\"_ _12\"> </span>Participaciones no do<span class=\"_ _1\"></span>minantes </span></div></div><div class=\"c w41 h3e gsba\"><div class=\"t m0 x38 ha y762 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _d\"> </span>movimiento <span class=\"_ _5\"> </span>del <span class=\"_ _d\"> </span>ep\u00edgrafe <span class=\"_ _d\"> </span>de <span class=\"_ _5\"> </span>Participacion<span class=\"_ _1\"></span>es <span class=\"_ _5\"> </span>no <span class=\"_ _d\"> </span>dominantes <span class=\"_ _5\"> </span>correspondi<span class=\"_ _1\"></span>entes <span class=\"_ _5\"> </span>en <span class=\"_ _d\"> </span>su </div></div><div class=\"c w41 h3e gsba\"><div class=\"t m0 x38 ha y763 ff4 fs4 fc0 sc0 ls0 ws0\">totalidad <span class=\"_ _11\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>sociedad <span class=\"_ _11\"></span>participada <span class=\"_ _11\"></span>Tarvia <span class=\"_ _11\"></span>Mantenimiento <span class=\"_ _11\"></span>Ferroviario, <span class=\"_ _11\"></span>S.A. <span class=\"_ _8\"></span>cuyo <span class=\"_ _8\"></span>accionista </div></div><div class=\"c w41 h3e gsba\"><div class=\"t m0 x38 h3 y764 ff4 fs4 fc0 sc0 ls0 ws0\">minoritario es Ren<span class=\"_ _1\"></span>fe con un 49%<span class=\"_ _1\"></span>, es el que sigue:<span class=\"ff1 fs0\"> </span></div></div><div class=\"gsbb\"><table class=\"s w225 h109\" id=\"_d4546934-f9a2-4025-bd7f-f8f3f36e0ddc\"><tr><td></td><td class=\"c x2fc yce6 w134 ha2\"><div class=\"t m0 x1e hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td class=\"c x225 yce7 w132 h5a\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 de diciembre de 2022<span class=\"fc3\">   </span> </div></td><td class=\"c x2fc yce7 w134 h5a\"><div class=\"t m0 x39 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">3 895 </div></td></tr><tr><td class=\"c x225 yce8 w132 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Otro resultado global </div></td><td class=\"c x2fc yce8 w134 h5b\"><div class=\"t m0 xcc hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x225 yce9 w132 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Resultado del ejercicio 2023<span class=\"fc3\"> </span> </div></td><td class=\"c x2fc yce9 w134 h5b\"><div class=\"t m0 x50 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(   1 455) </div></td></tr><tr><td class=\"c x225 ycea w132 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Otros movimientos </div></td><td class=\"c x2fc ycea w134 h5b\"><div class=\"t m0 x33 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">10<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yceb w132 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Variaciones en el per\u00edmetro de consolidaci\u00f3n </div></td><td class=\"c x2fc yceb w134 h5a\"><div class=\"t m0 x39 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">7 841 </div></td></tr><tr><td class=\"c x225 ycec w132 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 de diciembre de 2023 </div></td><td class=\"c x2fc ycec w134 h5b\"><div class=\"t m0 x2b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">10 291 </div></td></tr><tr><td class=\"c x225 yced w132 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Otro resultado global </div></td><td class=\"c x2fc yced w134 h5a\"><div class=\"t m0 xcc hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x225 ycee w132 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Resultado del ejercicio 2024<span class=\"fc3\"> </span> </div></td><td class=\"c x2fc ycee w134 h5b\"><div class=\"t m0 x50 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(   1 797) </div></td></tr><tr><td class=\"c x225 ycef w132 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Otros movimientos </div></td><td class=\"c x2fc ycef w134 h5b\"><div class=\"t m0 x33 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">37<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ycf0 w132 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Variaciones en el per\u00edmetro de consolidaci\u00f3n </div></td><td class=\"c x2fc ycf0 w134 h5b\"><div class=\"t m0 xcc hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x225 ycf1 w132 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 de diciembre de 2024 </div></td><td class=\"c x2fc ycf1 w134 h5b\"><div class=\"t m0 x39 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">8 531 </div></td></tr></table></div><div class=\"c w41 h3e gsba\"><div class=\"t m0 x38 ha y771 ff4 fs4 fc0 sc0 ls0 ws0\">En <span class=\"_ _13\"> </span>el <span class=\"_ _13\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>Variaciones <span class=\"_ _9\"> </span>en <span class=\"_ _13\"> </span>el <span class=\"_ _13\"> </span>per\u00edmetro <span class=\"_ _9\"></span>de <span class=\"_ _13\"> </span>consolidaci\u00f3n <span class=\"_ _13\"> </span>en <span class=\"_ _13\"> </span>el <span class=\"_ _9\"> </span>ej<span class=\"_ _0\"></span>ercicio<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>2023, <span class=\"_ _13\"> </span>se </div></div><div class=\"c w41 h3e gsba\"><div class=\"t m0 x38 ha y772 ff4 fs4 fc0 sc0 ls0 ws0\">registra<span class=\"ls7\">ba</span>, <span class=\"_ _a\"></span>fundamentalmente, <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>parte<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>correspo<span class=\"_ _1\"></span>ndiente <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>socios <span class=\"_ _a\"></span>externos <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _a\"></span>ampliaci\u00f3n </div></div><div class=\"c w41 h3e gsba\"><div class=\"t m0 x38 ha y773 ff4 fs4 fc0 sc0 ls0 ws0\">de capital de la socied<span class=\"_ _1\"></span>ad Tarvia Man<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>enimiento F<span class=\"_ _1\"></span>erroviario, S.A<span class=\"_ _1\"></span>., en el ejercici<span class=\"_ _1\"></span>o 20<span class=\"ls7\">23</span>. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "17.<span class=\"ls0\"> <span class=\"_ _32\"> </span>Proveedores y<span class=\"_ _1\"></span> otras cuentas a<span class=\"_ _1\"></span> pagar </span>El ep\u00edgrafe se desgl<span class=\"_ _1\"></span>osa como sigue:<span class=\"_ _1\"></span> <table class=\"s w226 h10a\" id=\"_d939fbff-cc74-44fe-ab52-1f3b41177b99\"><tr><td></td><td></td><td class=\"c x2fd ycf2 w138 h9e\"><div class=\"t m0 x1e hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x2fc ycf3 w137 h5b\"><div class=\"t m0 xc8 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"c x2fd ycf3 w138 h5b\"><div class=\"t m0 xcf hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </div></td></tr><tr><td class=\"c x225 ycf4 w132 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Proveedores<span class=\"fc3\">      </span> </div></td><td class=\"c x2fc ycf4 w137 h5a\"><div class=\"t m0 xcf hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">244 183 </div></td><td class=\"c x2fd ycf4 w138 h5a\"><div class=\"t m0 x68 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">226 627 </div></td></tr><tr><td class=\"c x225 ycf5 w132 h68\"><div class=\"t m0 x2 hb ye7 ff4 fs5 fc0 sc0 ls0 ws0\">Proveedores empresas asociadas (nota 30) </div></td><td class=\"c x2fc ycf5 w137 h68\"><div class=\"t m0 x48 hb ye7 ff4 fs5 fc0 sc0 ls0 ws0\">3 937 </div></td><td class=\"c x2fd ycf5 w138 h68\"><div class=\"t m0 x2b hb ye7 ff4 fs5 fc0 sc0 ls0 ws0\">18 026 </div></td></tr><tr><td class=\"c x225 ycf6 w132 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Anticipos recibidos por trabajo de contratos (nota 11) <span class=\"fc3\"> </span> </div></td><td class=\"c x2fc ycf6 w137 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">77 046 </div></td><td class=\"c x2fd ycf6 w138 h5b\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">16 345 </div></td></tr><tr><td class=\"c x225 ycf7 w132 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Seguridad social y otros impuestos </div></td><td class=\"c x2fc ycf7 w137 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">14 870 </div></td><td class=\"c x2fd ycf7 w138 h5b\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">12 155 </div></td></tr><tr><td class=\"c x225 ycf8 w132 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Personal </div></td><td class=\"c x2fc ycf8 w137 h5a\"><div class=\"t m0 x48 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">6 039 </div></td><td class=\"c x2fd ycf8 w138 h5a\"><div class=\"t m0 x2b hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">16 908 </div></td></tr><tr><td class=\"c x225 ycf9 w132 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Total </div></td><td class=\"c x2fc ycf9 w137 h5b\"><div class=\"t m0 xcf hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">346 075 </div></td><td class=\"c x2fd ycf9 w138 h5b\"><div class=\"t m0 x68 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">290 061 </div></td></tr></table>El <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>Anticipos <span class=\"_ _0\"></span>recibidos <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>trabajo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>contratos <span class=\"_ _0\"></span>recoge <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>anticipos <span class=\"_ _0\"></span>recibidos <span class=\"_ _0\"></span>de los clientes del Grupo<span class=\"_ _1\"></span>, de acuerdo<span class=\"_ _1\"></span> con la pol\u00edtica<span class=\"_ _1\"></span> contable descrita e<span class=\"_ _1\"></span>n la nota 2.21. A <span class=\"_ _0\"></span>continuaci\u00f3n, se <span class=\"_ _0\"></span>detalla <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>informaci\u00f3n requerida <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Disposici\u00f3n adicional <span class=\"_ _0\"></span>tercera <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la Ley <span class=\"_ _11\"></span>15/2010, <span class=\"_ _2\"></span>de <span class=\"_ _8\"></span>5 <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>julio <span class=\"_ _11\"></span>(modificada<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>trav\u00e9s <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>Disposici\u00f3n <span class=\"_ _11\"></span>final <span class=\"_ _11\"></span>segun<span class=\"_ _1\"></span>da <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>Le<span class=\"_ _1\"></span>y 31/2014, <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>3 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre) <span class=\"_ _7\"></span>preparada <span class=\"_ _7\"></span>conforme <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>Resoluci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ICAC <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>29 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>enero de <span class=\"_ _17\"> </span>2016, <span class=\"_ _17\"> </span>sobre <span class=\"_ _b\"> </span>la <span class=\"_ _17\"> </span>informaci\u00f3n <span class=\"_ _b\"> </span>a <span class=\"_ _17\"> </span>incorporar <span class=\"_ _b\"> </span>en <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>memoria <span class=\"_ _17\"> </span>de <span class=\"_ _b\"> </span>las <span class=\"_ _17\"> </span>cuentas <span class=\"_ _17\"> </span>anuales consolidadas <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>relaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>periodo <span class=\"_ _11\"></span>medio <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>pago <span class=\"_ _2\"></span>a <span class=\"_ _8\"></span>proveedores <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>sociedades espa\u00f1olas en ope<span class=\"_ _1\"></span>raciones co<span class=\"_ _1\"></span>merciales. <table class=\"s w227 h10b\" id=\"_5e7e0384-bdad-4c45-93eb-93e50d1792b5\"><tr><td></td><td class=\"c x2fe ycfa w13b ha4\"><div class=\"t m0 x2b hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x2ff ycfa w13c ha4\"><div class=\"t m0 x9d hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 ycfb w13a h6d\"><div class=\"t m0 xf hb ydf ff4 fs5 fc0 sc0 ls0 ws0\">Periodo medio de pago a proveedores </div></td><td class=\"c x2fe ycfb w13b h6d\"><div class=\"t m0 x52 hb y172 ff4 fs5 fc0 sc0 ls0 ws0\">87 </div></td><td class=\"c x2ff ycfb w13c h6d\"><div class=\"t m0 x35 hb y172 ff4 fs5 fc0 sc0 ls3 ws0\">82<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 ycfc w13a h6d\"><div class=\"t m0 xf hb y5c9 ff4 fs5 fc0 sc0 ls0 ws0\">Ratio de operaciones pagadas </div></td><td class=\"c x2fe ycfc w13b h6d\"><div class=\"t m0 x52 hb y172 ff4 fs5 fc0 sc0 ls3 ws0\">93<span class=\"ls0\"> </span></div></td><td class=\"c x2ff ycfc w13c h6d\"><div class=\"t m0 x35 hb y172 ff4 fs5 fc0 sc0 ls3 ws0\">86<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 ycfd w13a h6f\"><div class=\"t m0 xf hb ydf ff4 fs5 fc0 sc0 ls0 ws0\">Ratio de operaciones pendientes de pago </div></td><td class=\"c x2fe ycfd w13b h6f\"><div class=\"t m0 x52 hb y546 ff4 fs5 fc0 sc0 ls3 ws0\">71<span class=\"ls0\"> </span></div></td><td class=\"c x2ff ycfd w13c h6f\"><div class=\"t m0 x35 hb y546 ff4 fs5 fc0 sc0 ls3 ws0\">73<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 ycfe w13a h6d\"><div class=\"t m0 xf hb y5c9 ff4 fs5 fc0 sc0 ls0 ws0\">Total pagos realizados </div></td><td class=\"c x2fe ycfe w13b h6d\"><div class=\"t m0 x56 hb y172 ff4 fs5 fc0 sc0 ls0 ws0\">488 224 </div></td><td class=\"c x2ff ycfe w13c h6d\"><div class=\"t m0 x7b hb y172 ff4 fs5 fc0 sc0 ls0 ws0\">440 384 </div></td></tr><tr><td class=\"c x2b2 ycff w13a h6f\"><div class=\"t m0 xf hb ydf ff4 fs5 fc0 sc0 ls0 ws0\">Total pagos pendientes </div></td><td class=\"c x2fe ycff w13b h6f\"><div class=\"t m0 x56 hb y546 ff4 fs5 fc0 sc0 ls0 ws0\">233 783 </div></td><td class=\"c x2ff ycff w13c h6f\"><div class=\"t m0 x7b hb y546 ff4 fs5 fc0 sc0 ls0 ws0\">219 809 </div></td></tr></table>Conforme a<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> resoluci\u00f3n<span class=\"_ _6\"></span> del ICAC,<span class=\"_ _1\"></span> para <span class=\"_ _1\"></span>el c\u00e1lcul<span class=\"_ _6\"></span>o del per\u00edodo<span class=\"_ _1\"></span> medio <span class=\"_ _1\"></span>de p<span class=\"_ _6\"></span>ago a proveedo<span class=\"_ _1\"></span>res se <span class=\"_ _6\"></span>han <span class=\"_ _6\"></span>tenido <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>cuenta <span class=\"_ _6\"></span>las <span class=\"_ _a\"></span>operaciones <span class=\"_ _6\"></span>comerciales <span class=\"_ _a\"></span>correspondientes <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _a\"></span>entr<span class=\"_ _0\"></span>ega <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>bienes o <span class=\"_ _a\"></span>prest<span class=\"_ _0\"></span>aciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>servicios <span class=\"_ _6\"></span>devengadas <span class=\"_ _a\"></span>desde <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>entrada <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>vigor <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _a\"></span>Ley <span class=\"_ _6\"></span>31/2014, de 3 de diciembre<span class=\"_ _1\"></span> de las sociedades espa\u00f1<span class=\"_ _6\"></span>olas que integran el Grupo<span class=\"_ _1\"></span> consoli<span class=\"_ _1\"></span>dado.  Se <span class=\"_ _7\"></span>consideran <span class=\"_ _7\"></span>proveedo<span class=\"_ _1\"></span>res, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>exclusivos <span class=\"_ _7\"></span>efectos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>dar <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>informaci\u00f3n <span class=\"_ _7\"></span>prevista <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>esta resoluci\u00f3n, <span class=\"_ _e\"> </span>a  los  ac<span class=\"_ _1\"></span>reedores <span class=\"_ _e\"> </span>comerciales  po<span class=\"_ _1\"></span>r  deud<span class=\"_ _1\"></span>as  con  su<span class=\"_ _1\"></span>ministradores <span class=\"_ _e\"> </span>de  bienes<span class=\"_ _1\"></span>  o servicios, <span class=\"_ _9\"> </span>incluidos <span class=\"_ _13\"> </span>en <span class=\"_ _13\"> </span>las <span class=\"_ _13\"> </span>partidas <span class=\"_ _9\"> </span>\u201cproveedores\u201d <span class=\"_ _9\"> </span>y <span class=\"_ _13\"> </span>\u201c<span class=\"_ _0\"></span>acreedores<span class=\"_ _1\"></span>\u201d <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>pasivo <span class=\"_ _9\"> </span>corr<span class=\"_ _0\"></span><span class=\"ff4\">iente <span class=\"_ _13\"> </span>del </span>balance de situaci\u00f3n<span class=\"_ _1\"></span> consoli<span class=\"_ _1\"></span>dado.  Se <span class=\"_ _11\"> </span>entiende <span class=\"_ _8\"> </span>por <span class=\"_ _11\"></span>\u201cPeriodo <span class=\"_ _8\"> </span>medio <span class=\"_ _11\"></span>de <span class=\"_ _8\"> </span>pago <span class=\"_ _11\"></span>a <span class=\"_ _8\"> </span>proveedores\u201d <span class=\"_ _11\"></span>el <span class=\"_ _8\"> </span>plazo <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>transcurre <span class=\"_ _9\"> </span><span class=\"ff4\">entre <span class=\"_ _11\"></span>la </span>entrega <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _6\"></span>bienes <span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>la <span class=\"_ _1\"></span>prestaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>servicios <span class=\"_ _6\"></span>a <span class=\"_ _1\"></span>cargo <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>proveedor<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _1\"></span>pago <span class=\"_ _6\"></span>material<span class=\"_ _1\"></span> de la operaci\u00f3n.<span class=\"_ _1\"></span> Las sociedades espa\u00f1ol<span class=\"_ _1\"></span>as del Grupo sujetas<span class=\"_ _1\"></span> a esta regulaci\u00f3n tienen estipu<span class=\"_ _1\"></span>lados sus pagos los d\u00edas 10 <span class=\"_ _1\"></span>de cad<span class=\"_ _1\"></span>a mes, <span class=\"_ _1\"></span>situaci\u00f3n a <span class=\"_ _1\"></span>partir de<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>cual, el<span class=\"_ _1\"></span> periodo medi<span class=\"_ _1\"></span>o de <span class=\"_ _6\"></span>pago se puede ve<span class=\"_ _1\"></span>r incrementado <span class=\"_ _6\"></span>debido <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>decalaje <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>el <span class=\"_ _1\"></span>vencimiento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>factura <span class=\"_ _6\"></span>y <span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>d\u00eda <span class=\"_ _6\"></span>fijado <span class=\"_ _1\"></span>para <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>pago. A continuaci\u00f3n, se de<span class=\"_ _1\"></span>talle el volumen<span class=\"_ _39\"> </span><span class=\"_ _1\"></span> monetario <span class=\"_ _1\"></span>y n\u00famero de fa<span class=\"_ _1\"></span>cturas pagadas dent<span class=\"_ _1\"></span>ro del <div class=\"c w41 h3e gsbd\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">plazo legal estableci<span class=\"_ _1\"></span>do.  </div></div><div class=\"gsbe\"><table class=\"s w228 h10c\" id=\"_ec632ce4-b286-4efb-9c34-f899e2b96f90\"><tr><td></td><td class=\"c x301 yd00 w13f h5b\"><div class=\"t m0 x64 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x302 yd00 w140 h5b\"><div class=\"t m0 x64 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x303 yd01 w13e h5b\"><div class=\"t m0 xbc hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Volumen monetario (miles de euros) </div></td><td class=\"c x301 yd01 w13f h5b\"><div class=\"t m0 x1d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">79 381 </div></td><td class=\"c x302 yd01 w140 h5b\"><div class=\"t m0 x43 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">110 429 </div></td></tr><tr><td class=\"c x303 yd02 w13e h5b\"><div class=\"t m0 xbc ha6 ye5 ff9 fs5 fc0 sc0 ls0 ws0\">Porcentaje sobre el total de pagos realizados </div></td><td class=\"c x301 yd02 w13f h5b\"><div class=\"t m0 xc8 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">16%<span class=\"ls0\"> </span></div></td><td class=\"c x302 yd02 w140 h5b\"><div class=\"t m0 x1d hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">25%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x303 yd03 w13e h5a\"><div class=\"t m0 xbc hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">N\u00famero de facturas </div></td><td class=\"c x301 yd03 w13f h5a\"><div class=\"t m0 x45 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">8 363 </div></td><td class=\"c x302 yd03 w140 h5a\"><div class=\"t m0 x45 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">9 962 </div></td></tr><tr><td class=\"c x303 yd04 w13e h5b\"><div class=\"t m0 xbc ha6 ye5 ff9 fs5 fc0 sc0 ls0 ws0\">Porcentaje sobre el total de facturas </div></td><td class=\"c x301 yd04 w13f h5b\"><div class=\"t m0 xc8 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">11%<span class=\"ls0\"> </span></div></td><td class=\"c x302 yd04 w140 h5b\"><div class=\"t m0 x1d hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">15%<span class=\"ls0\"> </span></div></td></tr></table></div><div class=\"c w41 h3e gsbd\"><div class=\"t m0 x38 ha y796 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _11\"></span>detalle <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>saldos <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>cuentas <span class=\"_ _8\"></span>a <span class=\"_ _11\"></span>pagar <span class=\"_ _11\"></span>den<span class=\"_ _1\"></span>ominados <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>moneda <span class=\"_ _11\"></span>e<span class=\"_ _1\"></span>xtranjera <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>31 <span class=\"_ _11\"></span>de<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gsbd\"><div class=\"t m0 x38 ha y797 ff4 fs4 fc0 sc0 ls0 ws0\">diciembre de 2024 y<span class=\"_ _1\"></span> 2023 es el si<span class=\"_ _1\"></span>guiente: </div></div><div class=\"gsbf\"><table class=\"s w229 h10d\" id=\"_7b43d98b-510a-40ae-aea4-b8d2f4fed276\"><tr><td></td><td></td><td class=\"c x304 yd05 w142 ha7\"><div class=\"t m0 x9c hc y798 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x304 yd06 w143 ha8\"><div class=\"t m0 x50 hc y225 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al </div></td><td class=\"t m0 x305 hc yd07 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al </td></tr><tr><td></td><td class=\"c x304 yd06 w143 ha8\"><div class=\"t m0 x50 hc y5c0 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"t m0 x306 hc yd08 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </td></tr><tr><td class=\"c x2b2 yd09 w141 ha7\"><div class=\"t m0 xf hb y798 ff4 fs5 fc0 sc0 ls0 ws0\">Franco suizo </div></td><td class=\"c x304 yd09 w143 ha7\"><div class=\"t m0 x32 hb y798 ff4 fs5 fc0 sc0 ls3 ws0\">71<span class=\"ls0\"> </span></div></td><td class=\"c x307 yd09 w144 ha7\"><div class=\"t m0 x98 hb y798 ff4 fs5 fc0 sc0 ls0 ws0\">1 563 </div></td></tr><tr><td class=\"c x2b2 yd0a w141 ha7\"><div class=\"t m0 xf hb y798 ff4 fs5 fc0 sc0 ls0 ws0\">D\u00f3lar </div></td><td class=\"c x304 yd0a w143 ha7\"><div class=\"t m0 x7b hb y798 ff4 fs5 fc0 sc0 ls0 ws0\">12 157 </div></td><td class=\"c x307 yd0a w144 ha7\"><div class=\"t m0 x98 hb y798 ff4 fs5 fc0 sc0 ls0 ws0\">8 935 </div></td></tr><tr><td class=\"c x2b2 yd0b w141 haa\"><div class=\"t m0 xf hb y798 ff4 fs5 fc0 sc0 ls0 ws0\">Tengue </div></td><td class=\"c x304 yd0b w143 haa\"><div class=\"t m0 x37 hb y798 ff4 fs5 fc0 sc0 ls3 ws0\">753<span class=\"ls0\"> </span></div></td><td class=\"c x307 yd0b w144 haa\"><div class=\"t m0 x51 hb y798 ff4 fs5 fc0 sc0 ls3 ws0\">403<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 yd0c w141 ha7\"><div class=\"t m0 xf hb y798 ff4 fs5 fc0 sc0 ls0 ws0\">Libra </div></td><td class=\"c x304 yd0c w143 ha7\"><div class=\"t m0 x32 hb y798 ff4 fs5 fc0 sc0 ls3 ws0\">10<span class=\"ls0\"> </span></div></td><td class=\"c x307 yd0c w144 ha7\"><div class=\"t m0 x32 hb y798 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2b2 yd0d w141 ha9\"><div class=\"t m0 xf hb y5c0 ff4 fs5 fc0 sc0 ls0 ws0\">Rublos </div></td><td class=\"c x304 yd0d w143 ha9\"><div class=\"t m0 x21 hb y5c0 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x307 yd0d w144 ha9\"><div class=\"t m0 x51 hb y5c0 ff4 fs5 fc0 sc0 ls3 ws0\">128<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 yd0e w141 ha7\"><div class=\"t m0 xf hb y5c0 ff4 fs5 fc0 sc0 ls0 ws0\">Libra egipcia </div></td><td class=\"c x304 yd0e w143 ha7\"><div class=\"t m0 x37 hb y5c0 ff4 fs5 fc0 sc0 ls3 ws0\">201<span class=\"ls0\"> </span></div></td><td class=\"c x307 yd0e w144 ha7\"><div class=\"t m0 x32 hb y5c0 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2b2 yd0f w141 ha7\"><div class=\"t m0 xf hb y798 ff4 fs5 fc0 sc0 ls0 ws0\">Riyal Saud\u00ed </div></td><td class=\"c x304 yd0f w143 ha7\"><div class=\"t m0 x7b hb y798 ff4 fs5 fc0 sc0 ls0 ws0\">22 751 </div></td><td class=\"c x307 yd0f w144 ha7\"><div class=\"t m0 x98 hb y798 ff4 fs5 fc0 sc0 ls0 ws0\">9 350 </div></td></tr><tr><td class=\"c x2b2 yd10 w141 ha7\"><div class=\"t m0 xf hb y798 ff4 fs5 fc0 sc0 ls0 ws0\">D\u00f3lar Canadiense </div></td><td class=\"c x304 yd10 w143 ha7\"><div class=\"t m0 x37 hb y798 ff4 fs5 fc0 sc0 ls3 ws0\">130<span class=\"ls0\"> </span></div></td><td class=\"c x307 yd10 w144 ha7\"><div class=\"t m0 x1c hb y798 ff4 fs5 fc0 sc0 ls3 ws0\">95<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x304 yd11 w143 ha7\"><div class=\"t m0 x7b hc y798 ff3 fs5 fc0 sc0 ls0 ws0\">36 073 </div></td><td class=\"c x307 yd11 w144 ha7\"><div class=\"t m0 x50 hc y798 ff3 fs5 fc0 sc0 ls0 ws0\">20 474 </div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-548": {
   "value": "A <span class=\"_ _0\"></span>continuaci\u00f3n, se <span class=\"_ _0\"></span>detalla <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>informaci\u00f3n requerida <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Disposici\u00f3n adicional <span class=\"_ _0\"></span>tercera <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la Ley <span class=\"_ _11\"></span>15/2010, <span class=\"_ _2\"></span>de <span class=\"_ _8\"></span>5 <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>julio <span class=\"_ _11\"></span>(modificada<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>trav\u00e9s <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>Disposici\u00f3n <span class=\"_ _11\"></span>final <span class=\"_ _11\"></span>segun<span class=\"_ _1\"></span>da <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>Le<span class=\"_ _1\"></span>y 31/2014, <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>3 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre) <span class=\"_ _7\"></span>preparada <span class=\"_ _7\"></span>conforme <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>Resoluci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ICAC <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>29 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>enero de <span class=\"_ _17\"> </span>2016, <span class=\"_ _17\"> </span>sobre <span class=\"_ _b\"> </span>la <span class=\"_ _17\"> </span>informaci\u00f3n <span class=\"_ _b\"> </span>a <span class=\"_ _17\"> </span>incorporar <span class=\"_ _b\"> </span>en <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>memoria <span class=\"_ _17\"> </span>de <span class=\"_ _b\"> </span>las <span class=\"_ _17\"> </span>cuentas <span class=\"_ _17\"> </span>anuales consolidadas <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>relaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>periodo <span class=\"_ _11\"></span>medio <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>pago <span class=\"_ _2\"></span>a <span class=\"_ _8\"></span>proveedores <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>sociedades espa\u00f1olas en ope<span class=\"_ _1\"></span>raciones co<span class=\"_ _1\"></span>merciales. <table class=\"s w227 h10b\" id=\"_5e7e0384-bdad-4c45-93eb-93e50d1792b5\"><tr><td></td><td class=\"c x2fe ycfa w13b ha4\"><div class=\"t m0 x2b hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x2ff ycfa w13c ha4\"><div class=\"t m0 x9d hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 ycfb w13a h6d\"><div class=\"t m0 xf hb ydf ff4 fs5 fc0 sc0 ls0 ws0\">Periodo medio de pago a proveedores </div></td><td class=\"c x2fe ycfb w13b h6d\"><div class=\"t m0 x52 hb y172 ff4 fs5 fc0 sc0 ls0 ws0\">87 </div></td><td class=\"c x2ff ycfb w13c h6d\"><div class=\"t m0 x35 hb y172 ff4 fs5 fc0 sc0 ls3 ws0\">82<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 ycfc w13a h6d\"><div class=\"t m0 xf hb y5c9 ff4 fs5 fc0 sc0 ls0 ws0\">Ratio de operaciones pagadas </div></td><td class=\"c x2fe ycfc w13b h6d\"><div class=\"t m0 x52 hb y172 ff4 fs5 fc0 sc0 ls3 ws0\">93<span class=\"ls0\"> </span></div></td><td class=\"c x2ff ycfc w13c h6d\"><div class=\"t m0 x35 hb y172 ff4 fs5 fc0 sc0 ls3 ws0\">86<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 ycfd w13a h6f\"><div class=\"t m0 xf hb ydf ff4 fs5 fc0 sc0 ls0 ws0\">Ratio de operaciones pendientes de pago </div></td><td class=\"c x2fe ycfd w13b h6f\"><div class=\"t m0 x52 hb y546 ff4 fs5 fc0 sc0 ls3 ws0\">71<span class=\"ls0\"> </span></div></td><td class=\"c x2ff ycfd w13c h6f\"><div class=\"t m0 x35 hb y546 ff4 fs5 fc0 sc0 ls3 ws0\">73<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 ycfe w13a h6d\"><div class=\"t m0 xf hb y5c9 ff4 fs5 fc0 sc0 ls0 ws0\">Total pagos realizados </div></td><td class=\"c x2fe ycfe w13b h6d\"><div class=\"t m0 x56 hb y172 ff4 fs5 fc0 sc0 ls0 ws0\">488 224 </div></td><td class=\"c x2ff ycfe w13c h6d\"><div class=\"t m0 x7b hb y172 ff4 fs5 fc0 sc0 ls0 ws0\">440 384 </div></td></tr><tr><td class=\"c x2b2 ycff w13a h6f\"><div class=\"t m0 xf hb ydf ff4 fs5 fc0 sc0 ls0 ws0\">Total pagos pendientes </div></td><td class=\"c x2fe ycff w13b h6f\"><div class=\"t m0 x56 hb y546 ff4 fs5 fc0 sc0 ls0 ws0\">233 783 </div></td><td class=\"c x2ff ycff w13c h6f\"><div class=\"t m0 x7b hb y546 ff4 fs5 fc0 sc0 ls0 ws0\">219 809 </div></td></tr></table>Conforme a<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> resoluci\u00f3n<span class=\"_ _6\"></span> del ICAC,<span class=\"_ _1\"></span> para <span class=\"_ _1\"></span>el c\u00e1lcul<span class=\"_ _6\"></span>o del per\u00edodo<span class=\"_ _1\"></span> medio <span class=\"_ _1\"></span>de p<span class=\"_ _6\"></span>ago a proveedo<span class=\"_ _1\"></span>res se <span class=\"_ _6\"></span>han <span class=\"_ _6\"></span>tenido <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>cuenta <span class=\"_ _6\"></span>las <span class=\"_ _a\"></span>operaciones <span class=\"_ _6\"></span>comerciales <span class=\"_ _a\"></span>correspondientes <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _a\"></span>entr<span class=\"_ _0\"></span>ega <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>bienes o <span class=\"_ _a\"></span>prest<span class=\"_ _0\"></span>aciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>servicios <span class=\"_ _6\"></span>devengadas <span class=\"_ _a\"></span>desde <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>entrada <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>vigor <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _a\"></span>Ley <span class=\"_ _6\"></span>31/2014, de 3 de diciembre<span class=\"_ _1\"></span> de las sociedades espa\u00f1<span class=\"_ _6\"></span>olas que integran el Grupo<span class=\"_ _1\"></span> consoli<span class=\"_ _1\"></span>dado.  Se <span class=\"_ _7\"></span>consideran <span class=\"_ _7\"></span>proveedo<span class=\"_ _1\"></span>res, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>exclusivos <span class=\"_ _7\"></span>efectos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>dar <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>informaci\u00f3n <span class=\"_ _7\"></span>prevista <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>esta resoluci\u00f3n, <span class=\"_ _e\"> </span>a  los  ac<span class=\"_ _1\"></span>reedores <span class=\"_ _e\"> </span>comerciales  po<span class=\"_ _1\"></span>r  deud<span class=\"_ _1\"></span>as  con  su<span class=\"_ _1\"></span>ministradores <span class=\"_ _e\"> </span>de  bienes<span class=\"_ _1\"></span>  o servicios, <span class=\"_ _9\"> </span>incluidos <span class=\"_ _13\"> </span>en <span class=\"_ _13\"> </span>las <span class=\"_ _13\"> </span>partidas <span class=\"_ _9\"> </span>\u201cproveedores\u201d <span class=\"_ _9\"> </span>y <span class=\"_ _13\"> </span>\u201c<span class=\"_ _0\"></span>acreedores<span class=\"_ _1\"></span>\u201d <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>pasivo <span class=\"_ _9\"> </span>corr<span class=\"_ _0\"></span><span class=\"ff4\">iente <span class=\"_ _13\"> </span>del </span>balance de situaci\u00f3n<span class=\"_ _1\"></span> consoli<span class=\"_ _1\"></span>dado.  Se <span class=\"_ _11\"> </span>entiende <span class=\"_ _8\"> </span>por <span class=\"_ _11\"></span>\u201cPeriodo <span class=\"_ _8\"> </span>medio <span class=\"_ _11\"></span>de <span class=\"_ _8\"> </span>pago <span class=\"_ _11\"></span>a <span class=\"_ _8\"> </span>proveedores\u201d <span class=\"_ _11\"></span>el <span class=\"_ _8\"> </span>plazo <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>transcurre <span class=\"_ _9\"> </span><span class=\"ff4\">entre <span class=\"_ _11\"></span>la </span>entrega <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _6\"></span>bienes <span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>la <span class=\"_ _1\"></span>prestaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>servicios <span class=\"_ _6\"></span>a <span class=\"_ _1\"></span>cargo <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>proveedor<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _1\"></span>pago <span class=\"_ _6\"></span>material<span class=\"_ _1\"></span> de la operaci\u00f3n.<span class=\"_ _1\"></span> Las sociedades espa\u00f1ol<span class=\"_ _1\"></span>as del Grupo sujetas<span class=\"_ _1\"></span> a esta regulaci\u00f3n tienen estipu<span class=\"_ _1\"></span>lados sus pagos los d\u00edas 10 <span class=\"_ _1\"></span>de cad<span class=\"_ _1\"></span>a mes, <span class=\"_ _1\"></span>situaci\u00f3n a <span class=\"_ _1\"></span>partir de<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>cual, el<span class=\"_ _1\"></span> periodo medi<span class=\"_ _1\"></span>o de <span class=\"_ _6\"></span>pago se puede ve<span class=\"_ _1\"></span>r incrementado <span class=\"_ _6\"></span>debido <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>decalaje <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>el <span class=\"_ _1\"></span>vencimiento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>factura <span class=\"_ _6\"></span>y <span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>d\u00eda <span class=\"_ _6\"></span>fijado <span class=\"_ _1\"></span>para <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>pago. A continuaci\u00f3n, se de<span class=\"_ _1\"></span>talle el volumen<span class=\"_ _39\"> </span>plazo legal estableci<span class=\"_ _1\"></span>do.  <table class=\"s w228 h10c\" id=\"_ec632ce4-b286-4efb-9c34-f899e2b96f90\"><tr><td></td><td class=\"c x301 yd00 w13f h5b\"><div class=\"t m0 x64 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x302 yd00 w140 h5b\"><div class=\"t m0 x64 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x303 yd01 w13e h5b\"><div class=\"t m0 xbc hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Volumen monetario (miles de euros) </div></td><td class=\"c x301 yd01 w13f h5b\"><div class=\"t m0 x1d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">79 381 </div></td><td class=\"c x302 yd01 w140 h5b\"><div class=\"t m0 x43 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">110 429 </div></td></tr><tr><td class=\"c x303 yd02 w13e h5b\"><div class=\"t m0 xbc ha6 ye5 ff9 fs5 fc0 sc0 ls0 ws0\">Porcentaje sobre el total de pagos realizados </div></td><td class=\"c x301 yd02 w13f h5b\"><div class=\"t m0 xc8 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">16%<span class=\"ls0\"> </span></div></td><td class=\"c x302 yd02 w140 h5b\"><div class=\"t m0 x1d hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">25%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x303 yd03 w13e h5a\"><div class=\"t m0 xbc hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">N\u00famero de facturas </div></td><td class=\"c x301 yd03 w13f h5a\"><div class=\"t m0 x45 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">8 363 </div></td><td class=\"c x302 yd03 w140 h5a\"><div class=\"t m0 x45 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">9 962 </div></td></tr><tr><td class=\"c x303 yd04 w13e h5b\"><div class=\"t m0 xbc ha6 ye5 ff9 fs5 fc0 sc0 ls0 ws0\">Porcentaje sobre el total de facturas </div></td><td class=\"c x301 yd04 w13f h5b\"><div class=\"t m0 xc8 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">11%<span class=\"ls0\"> </span></div></td><td class=\"c x302 yd04 w140 h5b\"><div class=\"t m0 x1d hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">15%<span class=\"ls0\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "tlg:RevelacionDeInformacionSobreElPeriodoMedioDePagoAProveedores",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "<div class=\"c w41 h3e gsc1\"><div class=\"t m0 x38 h9 y197 ff3 fs4 fc0 sc0 ls0 ws0\">18.      Recursos a<span class=\"_ _1\"></span>jenos<span class=\"ff4\"> </span></div></div><div class=\"c w41 h3e gsc1\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">El ep\u00edgrafe se desglosa<span class=\"_ _1\"></span> como sigue:<span class=\"_ _1\"></span> </div></div><div class=\"gsc2\"><table class=\"s w22a h10e\" id=\"_224a0861-0792-4651-9110-c357a0b8b49c\"><tr><td></td><td></td><td class=\"c x308 yd12 w148 h5b\"><div class=\"t m0 xdb hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td class=\"c x2b2 yd13 w146 h5b\"><div class=\"t m0 xf hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">No corriente </div></td><td class=\"c x308 yd14 w149 hac\"><div class=\"t m0 x45 hc y2 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"c x309 yd14 w14b hac\"><div class=\"t m0 x17 hc y2 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </div></td></tr><tr><td class=\"c x2b2 yd15 w146 h29\"><div class=\"t m0 xf hb y67a ff4 fs5 fc0 sc0 ls0 ws0\">Deudas con entidades de cr\u00e9dito </div></td><td class=\"c x308 yd15 w149 h29\"><div class=\"t m0 x56 hb y67a ff4 fs5 fc0 sc0 ls0 ws0\">350 445 </div></td><td class=\"c x309 yd15 w14b h29\"><div class=\"t m0 x2f hb y67a ff4 fs5 fc0 sc0 ls0 ws0\">292 206 </div></td></tr><tr><td class=\"c x2b2 yd16 w146 h5b\"><div class=\"t m0 xf hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Deudas por arrendamientos (nota 7) </div></td><td class=\"c x308 yd16 w149 h5b\"><div class=\"t m0 x7b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">5 239 </div></td><td class=\"c x309 yd16 w14b h5b\"><div class=\"t m0 x58 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 210 </div></td></tr><tr><td class=\"c x2b2 yd17 w146 h5c\"><div class=\"t m0 xf hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Otros pasivos financieros<span class=\"fc3\"> </span> </div></td><td class=\"c x308 yd17 w149 h5c\"><div class=\"t m0 xcf hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">25 937 </div></td><td class=\"c x309 yd17 w14b h5c\"><div class=\"t m0 x67 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">44 360 </div></td></tr><tr><td></td><td class=\"c x308 yd18 w149 h30\"><div class=\"t m0 x56 hb y4e1 ff4 fs5 fc0 sc0 ls0 ws0\">381 621 </div></td><td class=\"c x309 yd18 w14b h30\"><div class=\"t m0 x2f hb y4e1 ff4 fs5 fc0 sc0 ls0 ws0\">337 776 </div></td></tr><tr><td class=\"c x2b2 yd19 w146 h6f\"><div class=\"t m0 xf hc ydf ff3 fs5 fc0 sc0 ls0 ws0\">Corriente </div></td><td></td><td></td></tr><tr><td class=\"c x2b2 yd1a w146 h5b\"><div class=\"t m0 xf hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Obligaciones y otros valores negociables </div></td><td class=\"c x308 yd1a w149 h5b\"><div class=\"t m0 xcf hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">84 376 </div></td><td class=\"c x309 yd1a w14b h5b\"><div class=\"t m0 x9d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2b2 yd1b w146 h5a\"><div class=\"t m0 xf hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Deudas con entidades de cr\u00e9dito  </div></td><td class=\"c x308 yd1b w149 h5a\"><div class=\"t m0 xcf hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">54 995 </div></td><td class=\"c x309 yd1b w14b h5a\"><div class=\"t m0 x2f hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">101 010 </div></td></tr><tr><td class=\"c x2b2 yd1c w146 h8d\"><div class=\"t m0 xf hb ydf ff4 fs5 fc0 sc0 ls0 ws0\">Deudas por arrendamientos (nota 7) </div></td><td class=\"c x308 yd1c w149 h8d\"><div class=\"t m0 x7b hb ydf ff4 fs5 fc0 sc0 ls0 ws0\">2 102 </div></td><td class=\"c x309 yd1c w14b h8d\"><div class=\"t m0 x58 hb ydf ff4 fs5 fc0 sc0 ls0 ws0\">1 945 </div></td></tr><tr><td class=\"c x2b2 yd1d w146 h95\"><div class=\"t m0 xf hb y12b ff4 fs5 fc0 sc0 ls0 ws0\">Otros pasivos financieros<span class=\"fc3\"> </span> </div></td><td class=\"c x308 yd1d w149 h95\"><div class=\"t m0 xcf hb y12b ff4 fs5 fc0 sc0 ls0 ws0\">15 672 </div></td><td class=\"c x309 yd1d w14b h95\"><div class=\"t m0 x67 hb y12b ff4 fs5 fc0 sc0 ls0 ws0\">13 230 </div></td></tr><tr><td></td><td class=\"c x308 yd1e w149 h2d\"><div class=\"t m0 x56 hb y4e1 ff4 fs5 fc0 sc0 ls0 ws0\">157 145 </div></td><td class=\"c x309 yd1e w14b h2d\"><div class=\"t m0 x2f hb y4e1 ff4 fs5 fc0 sc0 ls0 ws0\">116 185 </div></td></tr><tr><td class=\"c x2b2 yd1f w146 h30\"><div class=\"t m0 xf hc y7af ff3 fs5 fc0 sc0 ls0 ws0\">Total recursos ajenos </div></td><td class=\"c x308 yd1f w149 h30\"><div class=\"t m0 x56 hc y7af ff3 fs5 fc0 sc0 ls0 ws0\">538 766 </div></td><td class=\"c x309 yd1f w14b h30\"><div class=\"t m0 x2f hc y7af ff3 fs5 fc0 sc0 ls0 ws0\">453 961 </div></td></tr></table></div><div class=\"c w41 h3e gsc4\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls7 ws0\">a)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Deudas con entida<span class=\"_ _1\"></span>des de cr\u00e9dito </span></div></div><div class=\"c w41 h3e gsc4\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _0\"></span>detalle <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pr\u00e9stamos <span class=\"_ _0\"></span>incluidos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>Deudas <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito. <span class=\"_ _0\"></span>es </div></div><div class=\"c w41 h3e gsc4\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">como sigue: </div></div><div class=\"gsc5\"><table class=\"s w22b h10f\" id=\"_fa13c99f-b772-43c9-b442-2664c4195ad5\"><tr><td class=\"c x2b2 yd20 w14d hae\"><div class=\"t m0 x58 hf y7b2 ff3 fs6 fc0 sc0 ls0 ws0\">Entidad </div></td><td class=\"c x30a yd20 w14e hae\"><div class=\"t m0 x1e hf y7b2 ff3 fs6 fc0 sc0 ls0 ws0\">Moneda </div></td><td class=\"t m0 x30b hf yd21 ff3 fs6 fc0 sc0 ls0 ws0\">Tipo </td><td class=\"t m0 x30c hf yd21 ff3 fs6 fc0 sc0 ls0 ws0\">Fecha de </td><td class=\"c x30d yd20 w150 hae\"><div class=\"t m0 x3d hf y7b2 ff3 fs6 fc0 sc0 ls0 ws0\">No corriente </div></td><td class=\"c x30e yd20 w151 hae\"><div class=\"t m0 xd1 hf y7b2 ff3 fs6 fc0 sc0 ls0 ws0\">Corriente </div></td><td class=\"c x30f yd20 w152 hae\"><div class=\"t m0 x1a hf y7b2 ff3 fs6 fc0 sc0 ls0 ws0\">Total </div></td><td class=\"c x310 yd20 w12 hae\"><div class=\"t m0 x12 hf y7b2 ff3 fs6 fc0 sc0 ls0 ws0\">Intereses </div></td></tr><tr><td></td><td></td><td class=\"t m0 x311 hf yd22 ff3 fs6 fc0 sc0 ls0 ws0\">inter\u00e9s </td><td class=\"t m0 x312 hf yd22 ff3 fs6 fc0 sc0 ls0 ws0\">concesi\u00f3n </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b2 yd23 w14d h62\"><div class=\"t m0 xf he y43e ff4 fs6 fc0 sc0 ls0 ws0\">Entidad A </div></td><td class=\"c x30a yd23 w14e h62\"><div class=\"t m0 x26 he y43e ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd23 w14f h62\"><div class=\"t m0 x43 he y43e ff4 fs6 fc0 sc0 ls1a ws0\">Fijo<span class=\"ls0\"> </span></div></td><td class=\"c x314 yd23 w66 h62\"><div class=\"t m0 x64 he y43e ff4 fs6 fc0 sc0 ls0 ws0\">27/05/2021 </div></td><td class=\"c x30d yd23 w150 h62\"><div class=\"t m0 x7b he y43e ff4 fs6 fc0 sc0 ls0 ws0\">30 000 </div></td><td class=\"c x30e yd23 w151 h62\"><div class=\"t m0 x9d he y43e ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30f yd23 w152 h62\"><div class=\"t m0 x46 he y43e ff4 fs6 fc0 sc0 ls0 ws0\">30 000 </div></td><td class=\"c x310 yd23 w12 h62\"><div class=\"t m0 x58 he y43e ff4 fs6 fc0 sc0 ls1 ws0\">25<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 yd24 w14d haf\"><div class=\"t m0 xf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Entidad B </div></td><td class=\"c x30a yd24 w14e haf\"><div class=\"t m0 x26 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd24 w14f haf\"><div class=\"t m0 x43 he yf2 ff4 fs6 fc0 sc0 ls1a ws0\">Fijo<span class=\"ls0\"> </span></div></td><td class=\"c x314 yd24 w66 haf\"><div class=\"t m0 x64 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">20/12/2017 </div></td><td class=\"c x30d yd24 w150 haf\"><div class=\"t m0 x48 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">8 571 </div></td><td class=\"c x30e yd24 w151 haf\"><div class=\"t m0 x4a he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">4 286 </div></td><td class=\"c x30f yd24 w152 haf\"><div class=\"t m0 x46 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">12 857 </div></td><td class=\"c x310 yd24 w12 haf\"><div class=\"t m0 x58 he yf2 ff4 fs6 fc0 sc0 ls1 ws0\">16<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 yd25 w14d hb0\"><div class=\"t m0 xf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Entidad C </div></td><td class=\"c x30a yd25 w14e hb0\"><div class=\"t m0 x26 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd25 w14f hb0\"><div class=\"t m0 x43 he yf2 ff4 fs6 fc0 sc0 ls1a ws0\">Fijo<span class=\"ls0\"> </span></div></td><td class=\"c x314 yd25 w66 hb0\"><div class=\"t m0 x64 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">22/12/2020 </div></td><td class=\"c x30d yd25 w150 hb0\"><div class=\"t m0 x86 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30e yd25 w151 hb0\"><div class=\"t m0 x46 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">10 000 </div></td><td class=\"c x30f yd25 w152 hb0\"><div class=\"t m0 x46 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">10 000 </div></td><td class=\"c x310 yd25 w12 hb0\"><div class=\"t m0 x58 he yf2 ff4 fs6 fc0 sc0 ls1 ws0\">54<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 yd26 w14d haf\"><div class=\"t m0 xf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Entidad D </div></td><td class=\"c x30a yd26 w14e haf\"><div class=\"t m0 x26 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd26 w14f haf\"><div class=\"t m0 x43 he yf2 ff4 fs6 fc0 sc0 ls1a ws0\">Fijo<span class=\"ls0\"> </span></div></td><td class=\"c x314 yd26 w66 haf\"><div class=\"t m0 x64 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">23/12/2020 </div></td><td class=\"c x30d yd26 w150 haf\"><div class=\"t m0 x48 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">7 000 </div></td><td class=\"c x30e yd26 w151 haf\"><div class=\"t m0 x4a he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">5 000 </div></td><td class=\"c x30f yd26 w152 haf\"><div class=\"t m0 x46 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">12 000 </div></td><td class=\"c x310 yd26 w12 haf\"><div class=\"t m0 x10 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2b2 yd27 w14d haf\"><div class=\"t m0 xf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Entidad E </div></td><td class=\"c x30a yd27 w14e haf\"><div class=\"t m0 x26 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd27 w14f haf\"><div class=\"t m0 x43 he yf2 ff4 fs6 fc0 sc0 ls1a ws0\">Fijo<span class=\"ls0\"> </span></div></td><td class=\"c x314 yd27 w66 haf\"><div class=\"t m0 x64 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">14/01/2019 </div></td><td class=\"c x30d yd27 w150 haf\"><div class=\"t m0 x86 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30e yd27 w151 haf\"><div class=\"t m0 x2b he yf2 ff4 fs6 fc0 sc0 ls1 ws0\">375<span class=\"ls0\"> </span></div></td><td class=\"c x30f yd27 w152 haf\"><div class=\"t m0 x2b he yf2 ff4 fs6 fc0 sc0 ls1 ws0\">375<span class=\"ls0\"> </span></div></td><td class=\"c x310 yd27 w12 haf\"><div class=\"t m0 x68 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">1 </div></td></tr><tr><td class=\"c x2b2 yd28 w14d haf\"><div class=\"t m0 xf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Entidad F </div></td><td class=\"c x30a yd28 w14e haf\"><div class=\"t m0 x26 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd28 w14f haf\"><div class=\"t m0 x43 he yf2 ff4 fs6 fc0 sc0 ls1a ws0\">Fijo<span class=\"ls0\"> </span></div></td><td class=\"c x314 yd28 w66 haf\"><div class=\"t m0 x64 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">14/01/2019 </div></td><td class=\"c x30d yd28 w150 haf\"><div class=\"t m0 x86 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30e yd28 w151 haf\"><div class=\"t m0 x4a he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">2 048 </div></td><td class=\"c x30f yd28 w152 haf\"><div class=\"t m0 xcf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">2 048 </div></td><td class=\"c x310 yd28 w12 haf\"><div class=\"t m0 x58 he yf2 ff4 fs6 fc0 sc0 ls1 ws0\">23<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 yd29 w14d haf\"><div class=\"t m0 xf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Entidad G </div></td><td class=\"c x30a yd29 w14e haf\"><div class=\"t m0 x26 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd29 w14f haf\"><div class=\"t m0 x2e he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Variable </div></td><td class=\"c x314 yd29 w66 haf\"><div class=\"t m0 x64 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">13/11/2023 </div></td><td class=\"c x30d yd29 w150 haf\"><div class=\"t m0 x7b he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">15 000 </div></td><td class=\"c x30e yd29 w151 haf\"><div class=\"t m0 x9d he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30f yd29 w152 haf\"><div class=\"t m0 x46 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">15 000 </div></td><td class=\"c x310 yd29 w12 haf\"><div class=\"t m0 x67 he yf2 ff4 fs6 fc0 sc0 ls1 ws0\">136<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 yd2a w14d haf\"><div class=\"t m0 xf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Entidad H </div></td><td class=\"c x30a yd2a w14e haf\"><div class=\"t m0 x26 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd2a w14f haf\"><div class=\"t m0 x43 he yf2 ff4 fs6 fc0 sc0 ls1a ws0\">Fijo<span class=\"ls0\"> </span></div></td><td class=\"c x314 yd2a w66 haf\"><div class=\"t m0 x64 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">18/06/2021 </div></td><td class=\"c x30d yd2a w150 haf\"><div class=\"t m0 x7b he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">31 000 </div></td><td class=\"c x30e yd2a w151 haf\"><div class=\"t m0 x9d he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30f yd2a w152 haf\"><div class=\"t m0 x46 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">31 000 </div></td><td class=\"c x310 yd2a w12 haf\"><div class=\"t m0 x58 he yf2 ff4 fs6 fc0 sc0 ls1 ws0\">24<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 yd2b w14d haf\"><div class=\"t m0 xf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Entidad I </div></td><td class=\"c x30a yd2b w14e haf\"><div class=\"t m0 x26 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd2b w14f haf\"><div class=\"t m0 x2e he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Variable </div></td><td class=\"c x314 yd2b w66 haf\"><div class=\"t m0 x64 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">22/07/2022 </div></td><td class=\"c x30d yd2b w150 haf\"><div class=\"t m0 x7b he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">15 000 </div></td><td class=\"c x30e yd2b w151 haf\"><div class=\"t m0 x9d he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30f yd2b w152 haf\"><div class=\"t m0 x46 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">15 000 </div></td><td class=\"c x310 yd2b w12 haf\"><div class=\"t m0 x67 he yf2 ff4 fs6 fc0 sc0 ls1 ws0\">127<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 yd2c w14d haf\"><div class=\"t m0 xf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Entidad J </div></td><td class=\"c x30a yd2c w14e haf\"><div class=\"t m0 x26 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd2c w14f haf\"><div class=\"t m0 x2e he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Variable </div></td><td class=\"c x314 yd2c w66 haf\"><div class=\"t m0 x64 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">29/09/2022 </div></td><td class=\"c x30d yd2c w150 haf\"><div class=\"t m0 x48 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">7 000 </div></td><td class=\"c x30e yd2c w151 haf\"><div class=\"t m0 x9d he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30f yd2c w152 haf\"><div class=\"t m0 xcf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">7 000 </div></td><td class=\"c x310 yd2c w12 haf\"><div class=\"t m0 x68 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">2 </div></td></tr><tr><td class=\"c x2b2 yd2d w14d haf\"><div class=\"t m0 xf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Entidad K </div></td><td class=\"c x30a yd2d w14e haf\"><div class=\"t m0 x26 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd2d w14f haf\"><div class=\"t m0 x43 he yf2 ff4 fs6 fc0 sc0 ls1a ws0\">Fijo<span class=\"ls0\"> </span></div></td><td class=\"c x314 yd2d w66 haf\"><div class=\"t m0 x64 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">31/03/2022 </div></td><td class=\"c x30d yd2d w150 haf\"><div class=\"t m0 x7b he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">15 000 </div></td><td class=\"c x30e yd2d w151 haf\"><div class=\"t m0 x9d he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30f yd2d w152 haf\"><div class=\"t m0 x46 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">15 000 </div></td><td class=\"c x310 yd2d w12 haf\"><div class=\"t m0 x67 he yf2 ff4 fs6 fc0 sc0 ls1 ws0\">135<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 yd2e w14d haf\"><div class=\"t m0 xf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Entidad L </div></td><td class=\"c x30a yd2e w14e haf\"><div class=\"t m0 x26 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd2e w14f haf\"><div class=\"t m0 x2e he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Variable </div></td><td class=\"c x314 yd2e w66 haf\"><div class=\"t m0 x64 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">15/07/2022 </div></td><td class=\"c x30d yd2e w150 haf\"><div class=\"t m0 x7b he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">17 143 </div></td><td class=\"c x30e yd2e w151 haf\"><div class=\"t m0 x4a he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">2 857 </div></td><td class=\"c x30f yd2e w152 haf\"><div class=\"t m0 x46 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">20 000 </div></td><td class=\"c x310 yd2e w12 haf\"><div class=\"t m0 x67 he yf2 ff4 fs6 fc0 sc0 ls1 ws0\">393<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 yd2f w14d haf\"><div class=\"t m0 xf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Entidad M </div></td><td class=\"c x30a yd2f w14e haf\"><div class=\"t m0 x26 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd2f w14f haf\"><div class=\"t m0 x43 he yf2 ff4 fs6 fc0 sc0 ls1a ws0\">Fijo<span class=\"ls0\"> </span></div></td><td class=\"c x314 yd2f w66 haf\"><div class=\"t m0 x64 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">12/04/2023 </div></td><td class=\"c x30d yd2f w150 haf\"><div class=\"t m0 x7b he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">13 929 </div></td><td class=\"c x30e yd2f w151 haf\"><div class=\"t m0 x4a he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">1 071 </div></td><td class=\"c x30f yd2f w152 haf\"><div class=\"t m0 x46 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">15 000 </div></td><td class=\"c x310 yd2f w12 haf\"><div class=\"t m0 x67 he yf2 ff4 fs6 fc0 sc0 ls1 ws0\">132<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 yd30 w14d haf\"><div class=\"t m0 xf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Entidad N </div></td><td class=\"c x30a yd30 w14e haf\"><div class=\"t m0 x26 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd30 w14f haf\"><div class=\"t m0 x2e he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Variable </div></td><td class=\"c x314 yd30 w66 haf\"><div class=\"t m0 x64 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">15/06/2023 </div></td><td class=\"c x30d yd30 w150 haf\"><div class=\"t m0 x7b he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">10 000 </div></td><td class=\"c x30e yd30 w151 haf\"><div class=\"t m0 x9d he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30f yd30 w152 haf\"><div class=\"t m0 x46 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">10 000 </div></td><td class=\"c x310 yd30 w12 haf\"><div class=\"t m0 x58 he yf2 ff4 fs6 fc0 sc0 ls1 ws0\">18<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 yd31 w14d haf\"><div class=\"t m0 xf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Entidad O </div></td><td class=\"c x30a yd31 w14e haf\"><div class=\"t m0 x26 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd31 w14f haf\"><div class=\"t m0 x2e he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Variable </div></td><td class=\"c x314 yd31 w66 haf\"><div class=\"t m0 x64 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">22/12/2023 </div></td><td class=\"c x30d yd31 w150 haf\"><div class=\"t m0 x7b he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">12 000 </div></td><td class=\"c x30e yd31 w151 haf\"><div class=\"t m0 x9d he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30f yd31 w152 haf\"><div class=\"t m0 x46 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">12 000 </div></td><td class=\"c x310 yd31 w12 haf\"><div class=\"t m0 x10 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2b2 yd32 w14d haf\"><div class=\"t m0 xf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Entidad P </div></td><td class=\"c x30a yd32 w14e haf\"><div class=\"t m0 x26 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd32 w14f haf\"><div class=\"t m0 x2e he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Variable </div></td><td class=\"c x314 yd32 w66 haf\"><div class=\"t m0 x64 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">19/09/2023 </div></td><td class=\"c x30d yd32 w150 haf\"><div class=\"t m0 x7b he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">10 000 </div></td><td class=\"c x30e yd32 w151 haf\"><div class=\"t m0 x9d he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30f yd32 w152 haf\"><div class=\"t m0 x46 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">10 000 </div></td><td class=\"c x310 yd32 w12 haf\"><div class=\"t m0 x58 he yf2 ff4 fs6 fc0 sc0 ls1 ws0\">15<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 yd33 w14d haf\"><div class=\"t m0 xf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Entidad Q </div></td><td class=\"c x30a yd33 w14e haf\"><div class=\"t m0 x26 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd33 w14f haf\"><div class=\"t m0 xd he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Mixto </div></td><td class=\"c x314 yd33 w66 haf\"><div class=\"t m0 x64 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">05/07/2023 </div></td><td class=\"c x30d yd33 w150 haf\"><div class=\"t m0 x7b he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">10 000 </div></td><td class=\"c x30e yd33 w151 haf\"><div class=\"t m0 x9d he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30f yd33 w152 haf\"><div class=\"t m0 x46 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">10 000 </div></td><td class=\"c x310 yd33 w12 haf\"><div class=\"t m0 x67 he yf2 ff4 fs6 fc0 sc0 ls1 ws0\">208<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 yd34 w14d hb0\"><div class=\"t m0 xf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Entidad R </div></td><td class=\"c x30a yd34 w14e hb0\"><div class=\"t m0 x26 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd34 w14f hb0\"><div class=\"t m0 x2e he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Variable </div></td><td class=\"c x314 yd34 w66 hb0\"><div class=\"t m0 x64 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">01/03/2024 </div></td><td class=\"c x30d yd34 w150 hb0\"><div class=\"t m0 x7b he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">79 817 </div></td><td class=\"c x30e yd34 w151 hb0\"><div class=\"t m0 x9d he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30f yd34 w152 hb0\"><div class=\"t m0 x46 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">79 817 </div></td><td class=\"c x310 yd34 w12 hb0\"><div class=\"t m0 x1d he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">1 515 </div></td></tr><tr><td class=\"c x2b2 yd35 w14d haf\"><div class=\"t m0 xf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Entidad S </div></td><td class=\"c x30a yd35 w14e haf\"><div class=\"t m0 x26 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd35 w14f haf\"><div class=\"t m0 x2e he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Variable </div></td><td class=\"c x314 yd35 w66 haf\"><div class=\"t m0 x64 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">31/07/2024 </div></td><td class=\"c x30d yd35 w150 haf\"><div class=\"t m0 x7b he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">25 000 </div></td><td class=\"c x30e yd35 w151 haf\"><div class=\"t m0 x9d he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30f yd35 w152 haf\"><div class=\"t m0 x46 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">25 000 </div></td><td class=\"c x310 yd35 w12 haf\"><div class=\"t m0 x67 he yf2 ff4 fs6 fc0 sc0 ls1 ws0\">201<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 yd36 w14d haf\"><div class=\"t m0 xf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Entidad T </div></td><td class=\"c x30a yd36 w14e haf\"><div class=\"t m0 x26 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd36 w14f haf\"><div class=\"t m0 x2e he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Variable </div></td><td class=\"c x314 yd36 w66 haf\"><div class=\"t m0 x64 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">07/10/2024 </div></td><td class=\"c x30d yd36 w150 haf\"><div class=\"t m0 x7b he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">32 318 </div></td><td class=\"c x30e yd36 w151 haf\"><div class=\"t m0 x4a he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">5 000 </div></td><td class=\"c x30f yd36 w152 haf\"><div class=\"t m0 x46 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">37 318 </div></td><td class=\"c x310 yd36 w12 haf\"><div class=\"t m0 x10 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2b2 yd37 w14d haf\"><div class=\"t m0 xf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Entidad U </div></td><td class=\"c x30a yd37 w14e haf\"><div class=\"t m0 x26 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd37 w14f haf\"><div class=\"t m0 x2e he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Variable </div></td><td class=\"c x314 yd37 w66 haf\"><div class=\"t m0 x64 he y43e ff4 fs6 fc0 sc0 ls0 ws0\">09/06/2023 </div></td><td class=\"c x30d yd37 w150 haf\"><div class=\"t m0 x48 he y43e ff4 fs6 fc0 sc0 ls0 ws0\">6 667 </div></td><td class=\"c x30e yd37 w151 haf\"><div class=\"t m0 x4a he y43e ff4 fs6 fc0 sc0 ls0 ws0\">3 333 </div></td><td class=\"c x30f yd37 w152 haf\"><div class=\"t m0 x46 he y43e ff4 fs6 fc0 sc0 ls0 ws0\">10 000 </div></td><td class=\"c x310 yd37 w12 haf\"><div class=\"t m0 x58 he y43e ff4 fs6 fc0 sc0 ls1 ws0\">31<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 yd38 w14d haf\"><div class=\"t m0 xf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Entidad V </div></td><td class=\"c x30a yd38 w14e haf\"><div class=\"t m0 x26 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd38 w14f haf\"><div class=\"t m0 x2e he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Variable </div></td><td class=\"c x314 yd38 w66 haf\"><div class=\"t m0 x64 he y43e ff4 fs6 fc0 sc0 ls0 ws0\">10/02/2023 </div></td><td class=\"c x30d yd38 w150 haf\"><div class=\"t m0 x48 he y43e ff4 fs6 fc0 sc0 ls0 ws0\">5 000 </div></td><td class=\"c x30e yd38 w151 haf\"><div class=\"t m0 x9d he y43e ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30f yd38 w152 haf\"><div class=\"t m0 xcf he y43e ff4 fs6 fc0 sc0 ls0 ws0\">5 000 </div></td><td class=\"c x310 yd38 w12 haf\"><div class=\"t m0 x58 he y43e ff4 fs6 fc0 sc0 ls1 ws0\">13<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b2 yd39 w14d haf\"><div class=\"t m0 xf he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">Entidad W </div></td><td class=\"c x30a yd39 w14e haf\"><div class=\"t m0 x26 he yf2 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd39 w14f haf\"><div class=\"t m0 x43 he yf2 ff4 fs6 fc0 sc0 ls1a ws0\">Fijo<span class=\"ls0\"> </span></div></td><td class=\"c x314 yd39 w66 haf\"><div class=\"t m0 x64 he y43e ff4 fs6 fc0 sc0 ls0 ws0\">06/10/2022 </div></td><td class=\"c x30d yd39 w150 haf\"><div class=\"t m0 x86 he y43e ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30e yd39 w151 haf\"><div class=\"t m0 x46 he y43e ff4 fs6 fc0 sc0 ls0 ws0\">15 000 </div></td><td class=\"c x30f yd39 w152 haf\"><div class=\"t m0 x46 he y43e ff4 fs6 fc0 sc0 ls0 ws0\">15 000 </div></td><td class=\"c x310 yd39 w12 haf\"><div class=\"t m0 x10 he y43e ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"t m0 x315 he yd3a ff4 fs6 fc0 sc0 ls0 ws0\">Intereses y co<span class=\"_ _1\"></span>ste de </td><td class=\"c x30a yd3b w14e hb1\"><div class=\"t m0 x26 he y7c1 ff4 fs6 fc0 sc0 ls0 ws0\">EUR </div></td><td class=\"c x313 yd3b w14f hb1\"><div class=\"t m0 x1d he y7c1 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x314 yd3b w66 hb1\"><div class=\"t m0 x56 he y7c1 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30d yd3b w150 hb1\"><div class=\"t m0 x86 he y7c1 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30e yd3b w151 hb1\"><div class=\"t m0 x9d he y7c1 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30f yd3b w152 hb1\"><div class=\"t m0 x9d he y7c1 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x310 yd3b w12 hb1\"><div class=\"t m0 x1d he y7c1 ff4 fs6 fc0 sc0 ls0 ws0\">2 811 </div></td></tr><tr><td class=\"t m0 x315 he yd3c ff4 fs6 fc0 sc0 ls0 ws0\">avales y p\u00f3lizas<span class=\"_ _1\"></span> de </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x315 he yd3d ff4 fs6 fc0 sc0 ls0 ws0\">cr\u00e9dito  </td><td></td><td></td><td></td><td class=\"c x30d yd3e w150 hb2\"><div class=\"t m0 x4a hf y7b3 ff3 fs6 fc0 sc0 ls0 ws0\">350 445 </div></td><td class=\"c x30e yd3e w151 hb2\"><div class=\"t m0 x46 hf y7b3 ff3 fs6 fc0 sc0 ls0 ws0\">48 970 </div></td><td class=\"c x30f yd3e w152 hb2\"><div class=\"t m0 x49 hf y7b3 ff3 fs6 fc0 sc0 ls0 ws0\">399 415 </div></td><td class=\"c x310 yd3e w12 hb2\"><div class=\"t m0 x1d hf y7b3 ff3 fs6 fc0 sc0 ls1 ws0\">5 880<span class=\"ls0\"> </span></div></td></tr></table></div><div class=\"c w41 h3e gsc4\"><div class=\"t m0 x38 ha y7c3 ff4 fs4 fc0 sc0 ls0 ws0\">Algunos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>contratos <span class=\"_ _7\"></span>incluidos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>tabla <span class=\"_ _2\"></span>anterior <span class=\"_ _2\"></span>contienen <span class=\"_ _2\"></span>una <span class=\"_ _7\"></span>serie <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>obligaciones </div></div><div class=\"c w41 h3e gsc4\"><div class=\"t m0 x38 ha y7c4 ff4 fs4 fc0 sc0 ls0 ws0\">asociadas  y  coven<span class=\"_ _1\"></span>ants  financieros.<span class=\"_ _1\"></span>  Ante  un  potencial  incumplimi<span class=\"_ _1\"></span>ento  de  los<span class=\"_ _1\"></span>  covenants </div></div><div class=\"c w41 h3e gsc4\"><div class=\"t m0 x38 ha y7c5 ff4 fs4 fc0 sc0 ls0 ws0\">establecidos <span class=\"_ _a\"></span>sobre <span class=\"_ _a\"></span>el <span class=\"_ _6\"></span>ratio <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>apalancamiento <span class=\"_ _a\"></span>financiero <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>cierre <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>2024, <span class=\"_ _6\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>se <span class=\"_ _6\"></span>anticip\u00f3 </div></div><div class=\"c w41 h3e gsc4\"><div class=\"t m0 x38 ha y7c6 ff4 fs4 fc0 sc0 ls0 ws0\">solicitando <span class=\"_ _11\"></span>los <span class=\"_ _8\"></span>diferentes <span class=\"_ _11\"></span>waivers <span class=\"_ _11\"></span>a <span class=\"_ _8\"></span>las <span class=\"_ _11\"></span>entidades <span class=\"_ _8\"></span>financieras <span class=\"_ _11\"></span>y <span class=\"_ _8\"></span>recibien<span class=\"_ _1\"></span>do <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _11\"></span>mismas, </div></div><div class=\"c w41 h3e gsc4\"><div class=\"t m0 x38 ha y7c7 ff4 fs4 fc0 sc0 ls0 ws0\">antes <span class=\"_ _10\"> </span>del <span class=\"_ _21\"> </span>cierre<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>del <span class=\"_ _21\"> </span>ejercicio, <span class=\"_ _10\"> </span>la <span class=\"_ _21\"> </span>confirmaci\u00f3<span class=\"_ _6\"></span>n <span class=\"_ _21\"> </span>de <span class=\"_ _21\"> </span>su <span class=\"_ _10\"> </span>otorgamiento. <span class=\"_ _10\"> </span>No <span class=\"_ _10\"> </span>se <span class=\"_ _21\"> </span>estima<span class=\"_ _1\"></span>n </div></div><div class=\"c w41 h3e gsc4\"><div class=\"t m0 x38 ha y555 ff4 fs4 fc0 sc0 ls0 ws0\">incumplimientos en<span class=\"_ _1\"></span> 2025. </div></div><div class=\"c w41 h3e gsc4\"><div class=\"t m0 x38 ha y7c9 ff4 fs4 fc0 sc0 ls0 ws0\">A 31 <span class=\"_ _0\"></span>de diciembre de <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>el Grupo tiene l\u00edneas de <span class=\"_ _0\"></span>cr\u00e9dito por <span class=\"_ _0\"></span>importe de <span class=\"_ _0\"></span>120.000 miles de </div></div><div class=\"c w41 h3e gsc4\"><div class=\"t m0 x38 ha y7ca ff4 fs4 fc0 sc0 ls0 ws0\">euros <span class=\"_ _6\"></span>(1<span class=\"ls7\">40</span>.000 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>202<span class=\"_ _0\"></span>3). <span class=\"_ _6\"></span>A <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2024 <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>ten\u00eda <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>importe<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsc4\"><div class=\"t m0 x38 ha y7cb ff4 fs4 fc0 sc0 ls7 ws0\">de<span class=\"ls0\"> </span>145<span class=\"ls0\"> miles de euros<span class=\"_ _1\"></span> dispuesto (58.541 <span class=\"_ _1\"></span>miles de euros<span class=\"_ _1\"></span> en 2023<span class=\"lsc\">).</span></span><span class=\"ls0\"> </span></div></div><div class=\"c w41 h3e gsc7\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 lsd ws0\">El <span class=\"ls0\">desglose del ep\u00edgrafe<span class=\"_ _1\"></span> Deuda con entidades<span class=\"_ _1\"></span> de cr\u00e9dito por a\u00f1o<span class=\"_ _1\"></span> de vencimien<span class=\"_ _1\"></span>to se muestra<span class=\"_ _1\"></span> </span></div></div><div class=\"c w41 h3e gsc7\"><div class=\"t m0 x38 ha y198 ff4 fs4 fc0 sc0 ls0 ws0\">a continuaci\u00f3n: </div></div><div class=\"gs19\"><table class=\"s w22c h110\" id=\"_c1971aa5-c18b-4489-b495-d753a0f75167\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x316 yd3f w154 h5a\"><div class=\"t m0 x11e hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x317 hc yd40 ff3 fs5 fc0 sc0 ls0 ws0\">A\u00f1os </td><td></td></tr><tr><td class=\"c x225 yd41 w153 h66\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">31 de diciembre de 2024 </div></td><td class=\"c x316 yd41 w155 h66\"><div class=\"t m0 x31 hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x318 yd41 w157 h66\"><div class=\"t m0 x2f hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">2026<span class=\"ls0\"> </span></div></td><td class=\"c x319 yd41 w158 h66\"><div class=\"t m0 x2f hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">2027<span class=\"ls0\"> </span></div></td><td class=\"c x256 yd41 w158 h66\"><div class=\"t m0 x2f hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">2028<span class=\"ls0\"> </span></div></td><td class=\"t m0 x31a hc yd42 ff3 fs5 fc0 sc0 ls0 ws0\">posteriores </td><td class=\"c x29a yd41 w14f h66\"><div class=\"t m0 x26 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Totales </div></td></tr><tr><td class=\"c x225 yd43 w153 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Deudas con entidades de cr\u00e9dito </div></td><td class=\"c x316 yd43 w155 h5b\"><div class=\"t m0 x47 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">54 995 </div></td><td class=\"c x318 yd43 w157 h5b\"><div class=\"t m0 x3d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">117 833 </div></td><td class=\"c x319 yd43 w158 h5b\"><div class=\"t m0 x3d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">146 100 </div></td><td class=\"c x256 yd43 w158 h5b\"><div class=\"t m0 x64 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">32 013 </div></td><td class=\"c x263 yd43 we6 h5b\"><div class=\"t m0 x56 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">54 499 </div></td><td class=\"c x29a yd43 w14f h5b\"><div class=\"t m0 xd hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">405 440 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x317 hc yd44 ff3 fs5 fc0 sc0 ls0 ws0\">A\u00f1os </td><td></td></tr><tr><td class=\"c x225 yd45 w153 h97\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31 de diciembre de 2023 </div></td><td class=\"c x316 yd45 w155 h97\"><div class=\"t m0 x31 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x318 yd45 w157 h97\"><div class=\"t m0 x2f hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x319 yd45 w158 h97\"><div class=\"t m0 x2f hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">2026<span class=\"ls0\"> </span></div></td><td class=\"c x256 yd45 w158 h97\"><div class=\"t m0 x2f hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">2027<span class=\"ls0\"> </span></div></td><td class=\"t m0 x31a hc yd46 ff3 fs5 fc0 sc0 ls0 ws0\">posteriores </td><td class=\"c x29a yd45 w14f h97\"><div class=\"t m0 x26 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Totales </div></td></tr><tr><td class=\"c x225 yd47 w153 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Deudas con entidades de cr\u00e9dito </div></td><td class=\"c x316 yd47 w155 h5a\"><div class=\"t m0 x12 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">101 010 </div></td><td class=\"c x318 yd47 w157 h5a\"><div class=\"t m0 x64 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">58 910 </div></td><td class=\"c x319 yd47 w158 h5a\"><div class=\"t m0 x3d hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">133 005 </div></td><td class=\"c x256 yd47 w158 h5a\"><div class=\"t m0 x64 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">59 219 </div></td><td class=\"c x263 yd47 we6 h5a\"><div class=\"t m0 x56 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">41 072 </div></td><td class=\"c x29a yd47 w14f h5a\"><div class=\"t m0 xd hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">393 216 </div></td></tr></table></div><div class=\"c w41 h3e gsc7\"><div class=\"t m0 x38 ha y7d4 ff4 fs4 fc0 sc0 ls0 ws0\">El valor razonabl<span class=\"_ _1\"></span>e de las deudas con<span class=\"_ _1\"></span> entidades d<span class=\"_ _1\"></span>e cr\u00e9dito se aseme<span class=\"_ _1\"></span>ja a su valor <span class=\"_ _1\"></span>contable. </div></div><div class=\"c w41 h3e gsc7\"><div class=\"t m0 x38 ha y7d5 ff4 fs4 fc0 sc0 ls7 ws0\">b)<span class=\"ls0\"> <span class=\"_ _10\"> </span>Deudas por arrendamientos<span class=\"_ _1\"></span> </span></div></div><div class=\"c w41 h3e gsc7\"><div class=\"t m0 x38 ha y7d7 ff4 fs4 fc0 sc0 ls0 ws0\">Dentro <span class=\"_ _8\"></span>de <span class=\"_ _11\"></span>este <span class=\"_ _8\"></span>ep\u00edgrafe<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>se <span class=\"_ _11\"></span>registran, <span class=\"_ _8\"></span>entre <span class=\"_ _8\"></span>otras, <span class=\"_ _8\"></span>las <span class=\"_ _11\"></span>deudas <span class=\"_ _8\"></span>contra\u00edda<span class=\"_ _1\"></span>s <span class=\"_ _8\"></span>por <span class=\"_ _11\"></span>contratos <span class=\"_ _8\"></span>de </div></div><div class=\"c w41 h3e gsc7\"><div class=\"t m0 x38 ha y7d8 ff4 fs4 fc0 sc0 ls0 ws0\">arrendamiento <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>cumpl<span class=\"_ _1\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>requisitos <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _11\"></span>NIIF <span class=\"_ _11\"></span>16. <span class=\"_ _11\"></span>Con <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>entrada <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>vigor <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>esta </div></div><div class=\"c w41 h3e gsc7\"><div class=\"t m0 x38 ha y7bb ff4 fs4 fc0 sc0 ls0 ws0\">norma <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>desapari<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>distinci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _7\"></span>arr<span class=\"_ _0\"></span>endamien<span class=\"_ _1\"></span>tos <span class=\"_ _2\"></span>operativos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>financieros, <span class=\"_ _2\"></span>el </div></div><div class=\"c w41 h3e gsc7\"><div class=\"t m0 x38 ha y7d9 ff4 fs4 fc0 sc0 ls0 ws0\">Grupo <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>unificado<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>reconocido <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>contratos <span class=\"_ _2\"></span>que <span class=\"_ _7\"></span>cumplen <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>definici\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>arrendamiento </div></div><div class=\"c w41 h3e gsc7\"><div class=\"t m0 x38 ha y7da ff4 fs4 fc0 sc0 ls0 ws0\">bajo un modelo<span class=\"_ _1\"></span> \u00fanico. </div></div><div class=\"c w41 h3e gsc7\"><div class=\"t m0 x38 ha y67b ff4 fs4 fc0 sc0 ls0 ws0\">Por <span class=\"_ _6\"></span>otro <span class=\"_ _6\"></span>lado, <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>sociedad <span class=\"_ _6\"></span>Patentes <span class=\"_ _a\"></span>Talgo, <span class=\"_ _6\"></span>S.L.U. <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>irm\u00f3 <span class=\"_ _a\"></span>con <span class=\"_ _6\"></span>distintos <span class=\"_ _6\"></span>provee<span class=\"_ _1\"></span>dores <span class=\"_ _6\"></span>tecnol\u00f3gicos<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsc7\"><div class=\"t m0 x38 ha y7dc ff4 fs4 fc0 sc0 ls0 ws0\">el derecho <span class=\"_ _0\"></span>de uso <span class=\"_ _0\"></span>por<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cinco a\u00f1os de <span class=\"_ _0\"></span>plataformas<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>IT relacionadas con recursos <span class=\"_ _0\"></span>humanos,<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gsc7\"><div class=\"t m0 x38 ha y7dd ff4 fs4 fc0 sc0 ls0 ws0\">gesti\u00f3n de proveedo<span class=\"_ _1\"></span>res, etc. (no<span class=\"_ _1\"></span>ta 7). </div></div><div class=\"c w41 h3e gsc7\"><div class=\"t m0 x38 ha y7df ff4 fs4 fc0 sc0 ls0 ws0\">Los vencimien<span class=\"_ _1\"></span>tos de los compromi<span class=\"_ _1\"></span>sos contra\u00eddos<span class=\"_ _1\"></span> se resumen a continu<span class=\"_ _1\"></span>aci\u00f3n: </div></div><div class=\"gsc8\"><table class=\"s w22d h111\" id=\"_463dacf8-e081-41f5-890e-11f06885aeb4\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x31b hc yd48 ff3 fs5 fc0 sc0 ls0 ws0\">A\u00f1os </td><td class=\"c x31c yd49 w159 h5b\"><div class=\"t m0 x7b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"t m0 x31d hc yd4a ff3 fs5 fc0 sc0 ls3 ws0\">2025<span class=\"ls0\"> </span></td><td class=\"t m0 x31e hc yd4a ff3 fs5 fc0 sc0 ls3 ws0\">2026<span class=\"ls0\"> </span></td><td class=\"t m0 x31f hc yd4a ff3 fs5 fc0 sc0 ls3 ws0\">2027<span class=\"ls0\"> </span></td><td class=\"t m0 x320 hc yd4a ff3 fs5 fc0 sc0 ls3 ws0\">2028<span class=\"ls0\"> </span></td><td class=\"t m0 x321 hc yd4a ff3 fs5 fc0 sc0 ls0 ws0\">posteriores </td><td class=\"t m0 x322 hc yd4a ff3 fs5 fc0 sc0 ls0 ws0\">Totales </td></tr><tr><td class=\"c x225 yd4b w15a h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Deudas por arrendamientos </div></td><td class=\"c x323 yd4b w15b h5b\"><div class=\"t m0 x64 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 102 </div></td><td class=\"c x324 yd4b w15c h5b\"><div class=\"t m0 x17 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 496 </div></td><td class=\"c x325 yd4b w9e h5b\"><div class=\"t m0 x17 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">936<span class=\"ls0\"> </span></div></td><td class=\"c x2c0 yd4b w15d h5b\"><div class=\"t m0 x1a hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">402<span class=\"ls0\"> </span></div></td><td class=\"c x326 yd4b w15e h5b\"><div class=\"t m0 x4a hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 405 </div></td><td class=\"c x327 yd4b w15f h5b\"><div class=\"t m0 xc8 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">7 341 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x31b hc yd4c ff3 fs5 fc0 sc0 ls0 ws0\">A\u00f1os </td><td class=\"c x31c yd4d w159 h68\"><div class=\"t m0 x7b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"t m0 x31d hc yd4e ff3 fs5 fc0 sc0 ls3 ws0\">2024<span class=\"ls0\"> </span></td><td class=\"t m0 x31e hc yd4e ff3 fs5 fc0 sc0 ls3 ws0\">2025<span class=\"ls0\"> </span></td><td class=\"t m0 x31f hc yd4e ff3 fs5 fc0 sc0 ls3 ws0\">2026<span class=\"ls0\"> </span></td><td class=\"t m0 x320 hc yd4e ff3 fs5 fc0 sc0 ls3 ws0\">2027<span class=\"ls0\"> </span></td><td class=\"t m0 x321 hc yd4e ff3 fs5 fc0 sc0 ls0 ws0\">posteriores </td><td class=\"t m0 x322 hc yd4e ff3 fs5 fc0 sc0 ls0 ws0\">Totales </td></tr><tr><td class=\"c x225 yd4f w15a h9c\"><div class=\"t m0 x2 hb y6ee ff4 fs5 fc0 sc0 ls0 ws0\">Deudas por arrendamientos </div></td><td class=\"c x323 yd4f w15b h9c\"><div class=\"t m0 x64 hb y6ee ff4 fs5 fc0 sc0 ls0 ws0\">1 945 </div></td><td class=\"c x324 yd4f w15c h9c\"><div class=\"t m0 x67 hb y6ee ff4 fs5 fc0 sc0 ls3 ws0\">560<span class=\"ls0\"> </span></div></td><td class=\"c x325 yd4f w9e h9c\"><div class=\"t m0 x17 hb y6ee ff4 fs5 fc0 sc0 ls3 ws0\">439<span class=\"ls0\"> </span></div></td><td class=\"c x2c0 yd4f w15d h9c\"><div class=\"t m0 x1a hb y6ee ff4 fs5 fc0 sc0 ls3 ws0\">144<span class=\"ls0\"> </span></div></td><td class=\"c x326 yd4f w15e h9c\"><div class=\"t m0 x53 hb y6ee ff4 fs5 fc0 sc0 ls3 ws0\">67<span class=\"ls0\"> </span></div></td><td class=\"c x327 yd4f w15f h9c\"><div class=\"t m0 xc8 hc y6ee ff3 fs5 fc0 sc0 ls0 ws0\">3 155 </div></td></tr></table></div><div class=\"c w41 h3e gsca\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">c) <span class=\"_ _27\"> </span>Otros pasivos fina<span class=\"_ _1\"></span>ncieros </div></div><div class=\"c w41 h3e gsca\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">El ep\u00edgrafe de O<span class=\"_ _1\"></span>tros pasivos financi<span class=\"_ _1\"></span>eros corriente<span class=\"_ _1\"></span> y no corrien<span class=\"_ _1\"></span>te se desglos<span class=\"_ _1\"></span>a como sigue: </div></div><div class=\"gscb\"><table class=\"s w230 h114\" id=\"_fbd2917f-cee7-4c0a-b029-3951ccdd7359\"><tr><td></td><td></td><td class=\"c x331 yd5b w163 h5b\"><div class=\"t m0 xd hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x332 yd5c w162 h5a\"><div class=\"t m0 x39 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"c x331 yd5c w163 h5a\"><div class=\"t m0 x7b hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </div></td></tr><tr><td class=\"c x225 yd5d w161 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">No corriente </div></td><td></td><td></td></tr><tr><td class=\"c x225 yd5e w161 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Deudas por anticipos reembolsables </div></td><td class=\"c x332 yd5e w162 h5a\"><div class=\"t m0 x37 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">10 103 </div></td><td class=\"c x331 yd5e w163 h5a\"><div class=\"t m0 x1b hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">13 029 </div></td></tr><tr><td class=\"c x225 yd5f w161 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Otras deudas </div></td><td class=\"c x332 yd5f w162 h5b\"><div class=\"t m0 x37 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">15 834 </div></td><td class=\"c x331 yd5f w163 h5b\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">31 331 </div></td></tr><tr><td></td><td class=\"c x332 yd60 w162 h5a\"><div class=\"t m0 x37 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">25 937 </div></td><td class=\"c x331 yd60 w163 h5a\"><div class=\"t m0 x1b hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">44 360 </div></td></tr><tr><td class=\"c x225 yd61 w161 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Corriente </div></td><td></td><td></td></tr><tr><td class=\"c x225 yd62 w161 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Deudas por anticipos reembolsables </div></td><td class=\"c x332 yd62 w162 h5a\"><div class=\"t m0 x96 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">2 872 </div></td><td class=\"c x331 yd62 w163 h5a\"><div class=\"t m0 x96 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">2 514 </div></td></tr><tr><td class=\"c x225 yd63 w161 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Otras deudas </div></td><td class=\"c x332 yd63 w162 h5b\"><div class=\"t m0 x37 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">12 800 </div></td><td class=\"c x331 yd63 w163 h5b\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">10 716 </div></td></tr><tr><td></td><td class=\"c x332 yd64 w162 h5a\"><div class=\"t m0 x37 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">15 672 </div></td><td class=\"c x331 yd64 w163 h5a\"><div class=\"t m0 x1b hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">13 230 </div></td></tr><tr><td class=\"c x225 yd65 w161 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Total Otros pasivos financieros </div></td><td class=\"c x332 yd65 w162 h5b\"><div class=\"t m0 x37 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">41 609 </div></td><td class=\"c x331 yd65 w163 h5b\"><div class=\"t m0 x1b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">57 590 </div></td></tr></table></div><div class=\"c w41 h3e gsca\"><div class=\"t m0 x38 ha y7f0 ff4 fs4 fc0 sc0 ls0 ws0\">c.1)    Deudas por<span class=\"_ _1\"></span> anticipos ree<span class=\"_ _1\"></span>mbolsables </div></div><div class=\"c w41 h3e gsca\"><div class=\"t m0 x38 ha y7f2 ff4 fs4 fc0 sc0 ls0 ws0\">Este ep<span class=\"_ _6\"></span>\u00ed<span class=\"_ _0\"></span>grafe <span class=\"_ _6\"></span>recoge las <span class=\"_ _6\"></span>deudas a <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ipo <span class=\"_ _1\"></span>cero, <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>a u<span class=\"_ _6\"></span>n tipo de<span class=\"_ _6\"></span> inter\u00e9s <span class=\"_ _1\"></span>inferior <span class=\"_ _6\"></span>al de <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>ercado, <span class=\"_ _6\"></span>que </div></div><div class=\"c w41 h3e gsca\"><div class=\"t m0 x38 ha y7f3 ff4 fs4 fc0 sc0 ls0 ws0\">la <span class=\"_ _2\"></span>filial <span class=\"_ _2\"></span>Patentes <span class=\"_ _2\"></span>Talgo, <span class=\"_ _2\"></span>S.L.U. <span class=\"_ _2\"></span>mantiene <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Centro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Desarrollo <span class=\"_ _2\"></span>Tecnol\u00f3gico <span class=\"_ _7\"></span>I<span class=\"_ _0\"></span>ndustrial<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsca\"><div class=\"t m0 x38 ha y7f4 ff4 fs4 fc0 sc0 ls0 ws0\">(CDTI) <span class=\"_ _9\"> </span>para <span class=\"_ _13\"> </span>diversos <span class=\"_ _9\"> </span>proyectos <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>desarrollo <span class=\"_ _9\"></span>tecnol\u00f3gico, <span class=\"_ _9\"> </span>as\u00ed <span class=\"_ _9\"> </span>como <span class=\"_ _13\"> </span>con <span class=\"_ _9\"> </span>el <span class=\"_ _13\"> </span>Ministerio <span class=\"_ _9\"> </span>de </div></div><div class=\"c w41 h3e gsca\"><div class=\"t m0 x38 ha y7f5 ff4 fs4 fc0 sc0 ls0 ws0\">Educaci\u00f3n <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>Cienci<span class=\"_ _1\"></span>a. <span class=\"_ _11\"></span>Estos <span class=\"_ _11\"></span>pr\u00e9stamos <span class=\"_ _11\"></span>est\u00e1n <span class=\"_ _11\"></span>retr<span class=\"_ _1\"></span>ibuidos <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>tipo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>inter\u00e9s <span class=\"_ _11\"></span>inferio<span class=\"_ _1\"></span>r <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>de </div></div><div class=\"c w41 h3e gsca\"><div class=\"t m0 x38 ha y45b ff4 fs4 fc0 sc0 ls0 ws0\">mercado, <span class=\"_ _2\"></span>procediendo <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>registrar <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>su<span class=\"_ _1\"></span>bvenci\u00f3n <span class=\"_ _2\"></span>correspondien<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>diferencia<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsca\"><div class=\"t m0 x38 ha y7f6 ff4 fs4 fc0 sc0 ls0 ws0\">con los tipos de<span class=\"_ _1\"></span> inter\u00e9s de me<span class=\"_ _1\"></span>rcado. </div></div><div class=\"c w41 h3e gsca\"><div class=\"t m0 x38 ha y6ed ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _b\"> </span>anticipos <span class=\"_ _b\"> </span>reembolsables <span class=\"_ _b\"> </span>son <span class=\"_ _b\"> </span>concedidos <span class=\"_ _5\"> </span>a <span class=\"_ _17\"> </span>Patentes <span class=\"_ _b\"> </span>Talgo,<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>S.L.U. <span class=\"_ _b\"> </span>y <span class=\"_ _17\"> </span>a <span class=\"_ _b\"> </span>su <span class=\"_ _b\"> </span>socio </div></div><div class=\"c w41 h3e gsca\"><div class=\"t m0 x38 ha y7f8 ff4 fs4 fc0 sc0 ls0 ws0\">tecnol\u00f3gico, siendo <span class=\"_ _1\"></span>su concepto princi<span class=\"_ _1\"></span>pal el desarrollo de sis<span class=\"_ _1\"></span>temas de cambio de ancho<span class=\"_ _1\"></span> y de<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gsca\"><div class=\"t m0 x38 ha y7f9 ff4 fs4 fc0 sc0 ls0 ws0\">alta velocidad.  </div></div><div class=\"c w41 h3e gsca\"><div class=\"t m0 x38 ha y7fb ff4 fs4 fc0 sc0 ls0 ws0\">El valor <span class=\"_ _0\"></span>nominal antes <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>actualizaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _0\"></span>financiera de <span class=\"_ _0\"></span>los anticipos r<span class=\"_ _0\"></span>eembolsab<span class=\"_ _1\"></span>les al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsca\"><div class=\"t m0 x38 ha y7fc ff4 fs4 fc0 sc0 ls0 ws0\">diciembre <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>2024<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>asciend<span class=\"_ _1\"></span>e <span class=\"_ _11\"></span>a <span class=\"_ _2\"></span>13.622 <span class=\"_ _11\"></span>miles<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _11\"></span>(2023<span class=\"lse\">: <span class=\"_ _11\"></span></span>16.172 <span class=\"_ _2\"></span>miles <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>euros)<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span>nota </div></div><div class=\"c w41 h3e gsca\"><div class=\"t m0 x38 ha y5a7 ff4 fs4 fc0 sc0 ls0 ws0\">3.1.c). </div></div><div class=\"c w41 h3e gsca\"><div class=\"t m0 x38 ha y7fe ff4 fs4 fc0 sc0 ls0 ws0\">Los vencimien<span class=\"_ _1\"></span>tos de las deudas por<span class=\"_ _1\"></span> anticipos reembol<span class=\"_ _1\"></span>sables son los sig<span class=\"_ _1\"></span>uientes: </div></div><div class=\"gscc\"><table class=\"s w22e h112\" id=\"_15a3fd7d-c2aa-4472-ae58-1e98eee7f876\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x328 yd50 wa6 h5a\"><div class=\"t m0 x55 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x329 hc yd51 ff3 fs5 fc0 sc0 ls0 ws0\">A\u00f1os  </td><td></td><td></td></tr><tr><td class=\"c x225 yd52 w164 h66\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">31 de diciembre de 2024 </div></td><td class=\"c x328 yd52 w128 h66\"><div class=\"t m0 x31 hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x32a yd52 w166 h66\"><div class=\"t m0 x31 hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">2026<span class=\"ls0\"> </span></div></td><td class=\"c x32b yd52 w167 h66\"><div class=\"t m0 x64 hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">2027<span class=\"ls0\"> </span></div></td><td class=\"c x32d yd55 w22f h113\"><div class=\"t m0 x231 hc yd53 ff3 fs5 fc0 sc0 ls3 ws0\">2028<span class=\"_ _39\"> </span></div><div class=\"t m0 x32c hc yd54 ff3 fs5 fc0 sc0 ls0 ws0\">posteriores<span class=\"_ _39\"> </span></div></td><td></td><td class=\"c x32e yd52 w16a h66\"><div class=\"t m0 x72 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Totales </div></td></tr><tr><td class=\"c x225 yd56 w164 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Deudas por anticipos reembolsables </div></td><td class=\"c x328 yd56 w128 h5b\"><div class=\"t m0 x43 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 872 </div></td><td class=\"c x32a yd56 w166 h5b\"><div class=\"t m0 x64 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 706 </div></td><td class=\"c x32b yd56 w167 h5b\"><div class=\"t m0 xd1 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 772 </div></td><td class=\"c x32f yd56 w102 h5b\"><div class=\"t m0 x2f hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 784 </div></td><td class=\"c x330 yd56 w168 h5b\"><div class=\"t m0 x12e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">4 841 </div></td><td class=\"c x32e yd56 w16a h5b\"><div class=\"t m0 x12e hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">12 975 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x329 hc yd57 ff3 fs5 fc0 sc0 ls0 ws0\">A\u00f1os  </td><td></td></tr><tr><td class=\"c x225 yd58 w164 h7a\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31 de diciembre de 2023 </div></td><td class=\"c x328 yd58 w128 h7a\"><div class=\"t m0 x31 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x32a yd58 w166 h7a\"><div class=\"t m0 x31 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x32b yd58 w167 h7a\"><div class=\"t m0 x64 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">2026<span class=\"ls0\"> </span></div></td><td class=\"c x32d yd59 w22f h113\" colspan=\"2\"><div class=\"t m0 x231 hc yd53 ff3 fs5 fc0 sc0 ls3 ws0\">2027<span class=\"_ _39\"> </span></div><div class=\"t m0 x32c hc yd54 ff3 fs5 fc0 sc0 ls0 ws0\">posteriores<span class=\"_ _39\"> </span></div></td><td class=\"c x32e yd58 w16a h7a\"><div class=\"t m0 x72 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Totales </div></td></tr><tr><td class=\"c x225 yd5a w164 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Deudas por anticipos reembolsables </div></td><td class=\"c x328 yd5a w128 h5b\"><div class=\"t m0 x43 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 514 </div></td><td class=\"c x32a yd5a w166 h5b\"><div class=\"t m0 x64 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 591 </div></td><td class=\"c x32b yd5a w167 h5b\"><div class=\"t m0 xd1 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 929 </div></td><td class=\"c x32f yd5a w102 h5b\"><div class=\"t m0 x2f hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 811 </div></td><td class=\"c x330 yd5a w168 h5b\"><div class=\"t m0 x12e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">6 698 </div></td><td class=\"c x32e yd5a w16a h5b\"><div class=\"t m0 x12e hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">15 543 </div></td></tr></table></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">c.2)     Otras deudas<span class=\"_ _1\"></span>  </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y2b0 ff4 fs4 fc0 sc0 ls0 ws0\">Dentro <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>este <span class=\"_ _2\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>registran <span class=\"_ _7\"></span>Deudas <span class=\"_ _7\"></span>transformables <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>subvenciones <span class=\"_ _7\"></span><span class=\"ls7\">que <span class=\"_ _7\"></span></span>incluyen </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y805 ff4 fs4 fc0 sc0 ls0 ws0\">los <span class=\"_ _10\"> </span>fondos <span class=\"_ _10\"> </span>recibidos <span class=\"_ _16\"> </span>por <span class=\"_ _21\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Comisi\u00f3n <span class=\"_ _10\"> </span>Europea <span class=\"_ _10\"> </span>para <span class=\"_ _10\"> </span>los <span class=\"_ _10\"> </span>proyectos<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>de <span class=\"_ _21\"> </span>inves<span class=\"_ _1\"></span>tigaci\u00f3n<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y806 ff4 fs4 fc0 sc0 ls0 ws0\">RAIL4EARTH<span class=\"_ _1\"></span> y <span class=\"_ _1\"></span>IAM4RAIL, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>como los<span class=\"_ _6\"></span> fondos r<span class=\"_ _1\"></span>ecibidos del<span class=\"_ _1\"></span> Cen<span class=\"_ _1\"></span>tro de<span class=\"_ _1\"></span> In<span class=\"_ _1\"></span>vestigaci\u00f3n pa<span class=\"_ _1\"></span>ra el<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y807 ff4 fs4 fc0 sc0 ls0 ws0\">Desarrollo Tecnol\u00f3gico <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>proyectos, VITTAL <span class=\"_ _0\"></span>ONE <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>LETS <span class=\"_ _0\"></span>GO, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>fondos <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>IDAE </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y808 ff4 fs4 fc0 sc0 ls0 ws0\">para el proyec<span class=\"_ _1\"></span>to Hympulso. <span class=\"_ _15\"> </span> </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y80a ff4 fs4 fc0 sc0 ls0 ws0\">Adicional<span class=\"_ _1\"></span>mente, <span class=\"_ _1\"></span>se <span class=\"_ _6\"></span>registra <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>estimaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>azonable <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>pasivo <span class=\"_ _6\"></span>asumido <span class=\"_ _6\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>Grupo<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y80b ff4 fs4 fc0 sc0 ls0 ws0\">en <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>cesi\u00f3n <span class=\"_ _f\"> </span>sin <span class=\"_ _e\"> </span>recurso <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>activos <span class=\"_ _e\"> </span>financieros <span class=\"_ _f\"> </span>a  en<span class=\"_ _1\"></span>tidades <span class=\"_ _e\"> </span>acreedor<span class=\"_ _1\"></span>as, <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>liquida<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y494 ff4 fs4 fc0 sc0 ls0 ws0\">peri\u00f3dicamente (nota 11). El valor razonable de <span class=\"_ _0\"></span>dicho pasivo var\u00eda en funci\u00f3n del Euribor. Al </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y80c ff4 fs4 fc0 sc0 ls0 ws0\">31 <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>2024 l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>valoraci\u00f3n <span class=\"_ _6\"></span>total <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>dicho <span class=\"_ _1\"></span>pasivo <span class=\"_ _6\"></span>asciende <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span><span class=\"ls7\">15<span class=\"ls0\">.882 <span class=\"_ _6\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>euros </span></span></div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y80d ff4 fs4 fc0 sc0 ls0 ws0\">(27.531 miles de<span class=\"_ _1\"></span> euros al 31 de dici<span class=\"_ _1\"></span>embre de 2023). <span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y498 ff4 fs4 fc0 sc0 ls0 ws0\">Respecto <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>sensibilidad <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>costes<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>financieros <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _2\"></span>variaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _7\"></span>tipos <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>inter\u00e9s <span class=\"_ _2\"></span>a </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y80e ff4 fs4 fc0 sc0 ls0 ws0\">corto plazo, al <span class=\"_ _0\"></span>cierre del ejercicio 2024, se <span class=\"_ _0\"></span>ha supuesto por un <span class=\"_ _0\"></span>lado un incremento <span class=\"_ _0\"></span>en 0,50<span class=\"_ _1\"></span>% </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y80f ff4 fs4 fc0 sc0 ls0 ws0\">puntos <span class=\"_ _7\"></span>b\u00e1sicos <span class=\"_ _7\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _7\"></span>tipos <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>inter\u00e9s, <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>un <span class=\"_ _7\"></span>decremento <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>0,50% <span class=\"_ _7\"></span>puntos <span class=\"_ _7\"></span>b\u00e1sicos, <span class=\"_ _2\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _2\"></span>ha </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y810 ff4 fs4 fc0 sc0 ls0 ws0\">considerado el<span class=\"_ _1\"></span> importe<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>la deuda <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>entidades <span class=\"_ _1\"></span>de cr\u00e9di<span class=\"_ _1\"></span>to a tipo<span class=\"_ _1\"></span> variabl<span class=\"_ _1\"></span>e existen<span class=\"_ _1\"></span>te a ci<span class=\"_ _1\"></span>erre </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y811 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _7\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>2024 <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>231 <span class=\"_ _0\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>euros). <span class=\"_ _7\"></span>De <span class=\"_ _7\"></span>esta <span class=\"_ _0\"></span>manera, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>gasto <span class=\"_ _0\"></span>financiero <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>a\u00f1o </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y812 ff4 fs4 fc0 sc0 ls0 ws0\">siguiente, <span class=\"_ _0\"></span>hasta <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inales <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>5, <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>incrementar<span class=\"_ _1\"></span>\u00eda <span class=\"_ _7\"></span>aproxima<span class=\"_ _1\"></span>damente <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>1.156<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y813 ff4 fs4 fc0 sc0 ls0 ws0\">miles <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>euros, <span class=\"_ _a\"></span>mientras <span class=\"_ _a\"></span>que, <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>descendiera<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>0,50% <span class=\"_ _6\"></span>puntos <span class=\"_ _a\"></span>b\u00e1sicos, <span class=\"_ _6\"></span>entonces <span class=\"_ _a\"></span>dicho <span class=\"_ _a\"></span>gasto </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y3fd ff4 fs4 fc0 sc0 ls0 ws0\">financiero se ver<span class=\"_ _1\"></span>\u00eda reducido<span class=\"_ _1\"></span> por un importe aproxi<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>ado de 1.156<span class=\"_ _1\"></span> miles de euros. </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y815 ff4 fs4 fc0 sc0 ls0 ws0\">Se r<span class=\"_ _0\"></span>egistra<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>tambi\u00e9n un <span class=\"_ _0\"></span>pr\u00e9stamo<span class=\"_ _1\"></span> concedido <span class=\"_ _0\"></span>por RENFE a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sociedad Tarvia Mantenimiento<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y816 ff4 fs4 fc0 sc0 ls0 ws0\">Ferroviario, <span class=\"_ _a\"></span>S.A., <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>importe <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>2.695 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>euros. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>mismo <span class=\"_ _6\"></span>deveng<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>inter\u00e9s<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y4ca ff4 fs4 fc0 sc0 ls0 ws0\">de mercado. A<span class=\"_ _1\"></span> cierre<span class=\"_ _1\"></span> del ejercicio<span class=\"_ _1\"></span> los intereses de<span class=\"_ _1\"></span>vengados po<span class=\"_ _1\"></span>r este pr\u00e9st<span class=\"_ _1\"></span>amo y no pagados<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha yb4 ff4 fs4 fc0 sc0 ls7 ws0\">as<span class=\"ls0\">cend\u00edan a 25 mil<span class=\"_ _1\"></span>es de euros. </span></div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y818 ff4 fs4 fc0 sc0 ls0 ws0\">El importe restan<span class=\"_ _1\"></span>te correspond<span class=\"_ _1\"></span>e a fianzas recibidas. </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y81a ff4 fs4 fc0 sc0 ls0 ws0\">d.)     Obligaciones y<span class=\"_ _1\"></span> otros valores<span class=\"_ _1\"></span> negociables  </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y684 ff4 fs4 fc0 sc0 ls0 ws0\">Durante el ejercicio 2024 la sociedad Patentes Talgo, S.L.U. ha formalizado un programa<span class=\"_ _1\"></span> de </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 h3f y81c ff7 fs4 fc0 sc0 ls0 ws0\">emisi\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _8\"> </span>pagar\u00e9s <span class=\"_ _8\"> </span>\u201cCommercial<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>Paper <span class=\"_ _8\"> </span>Progra<span class=\"_ _1\"></span>mme <span class=\"_ _11\"> </span>TALGO <span class=\"_ _8\"> </span>2024\u201d, <span class=\"_ _11\"></span>por <span class=\"_ _8\"> </span>un <span class=\"_ _8\"> </span>saldo <span class=\"_ _8\"> </span>nominal<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y81d ff4 fs4 fc0 sc0 ls0 ws0\">m\u00e1ximo <span class=\"_ _2\"></span>agregado <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>150 <span class=\"_ _2\"></span>millones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros, <span class=\"_ _7\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>incorpor\u00f3 <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>15 <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>febrero <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2024 <span class=\"_ _11\"></span>al<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 h3f y81e ff7 fs4 fc0 sc0 ls0 ws0\">Mercado <span class=\"_ _7\"></span>Alternativo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>Renta <span class=\"_ _2\"></span>Fija <span class=\"_ _7\"></span>(\u201cMARF\u201d). <span class=\"_ _7\"></span>El <span class=\"_ _7\"></span>programa <span class=\"_ _7\"></span>permite, <span class=\"_ _7\"></span>llevar <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cabo <span class=\"_ _7\"></span>la <span class=\"_ _2\"></span>emisi\u00f3n </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y4d1 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _11\"></span>pagar\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>plazos <span class=\"_ _2\"></span>comprendidos <span class=\"_ _2\"></span>entre <span class=\"_ _11\"></span>3 <span class=\"_ _2\"></span>d\u00edas <span class=\"_ _11\"></span>h\u00e1biles <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>731 <span class=\"_ _2\"></span>naturales <span class=\"_ _2\"></span>a <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>tipo <span class=\"_ _2\"></span>de </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y81f ff4 fs4 fc0 sc0 ls0 ws0\">inter\u00e9s <span class=\"_ _0\"></span>establecido <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>emisi\u00f3n. <span class=\"_ _7\"></span>A <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>2024 <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>han cerr<span class=\"_ _0\"></span>ado <span class=\"_ _7\"></span>emision<span class=\"_ _1\"></span>es </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y6b1 ff4 fs4 fc0 sc0 ls0 ws0\">por importe de 175 millones de <span class=\"_ _0\"></span>euros, habi\u00e9ndose amortizado pagar\u00e9s por un importe de 90 </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y2d0 ff4 fs4 fc0 sc0 ls0 ws0\">millones de euro<span class=\"_ _1\"></span>s, quedando<span class=\"_ _1\"></span> por tanto un saldo <span class=\"_ _1\"></span>vivo de 85 mill<span class=\"_ _1\"></span>ones de euros. </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y637 ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _7\"></span>pagar\u00e9s <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>registra<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>inicialmente <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>contraprestaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>recibida<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y821 ff4 fs4 fc0 sc0 ls0 ws0\">ajustado <span class=\"_ _6\"></span>por l<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>costes <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>transacci\u00f3n <span class=\"_ _1\"></span>que <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>sean <span class=\"_ _1\"></span>directamen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>imputable<span class=\"_ _1\"></span>s. <span class=\"_ _1\"></span>Peri\u00f3d<span class=\"_ _1\"></span>icamente, </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y822 ff4 fs4 fc0 sc0 ls0 ws0\">se reconoce el devengo de los intereses impl\u00edcitos seg\u00fan el m\u00e9todo de <span class=\"_ _0\"></span>inter\u00e9s efectivo de la </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y823 ff4 fs4 fc0 sc0 ls0 ws0\">operaci\u00f3n, corrigiendo<span class=\"_ _1\"></span> el importe de la deuda por el valor de los intereses devengados. A 31 </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y824 ff4 fs4 fc0 sc0 ls0 ws0\">de diciembre de 2024 el valor de <span class=\"_ _0\"></span>los pagar\u00e9s registrados<span class=\"_ _1\"></span> en el <span class=\"_ _0\"></span>pasivo es de 84.376 miles de </div></div><div class=\"c w41 h3e gsce\"><div class=\"t m0 x38 ha y825 ff4 fs4 fc0 sc0 ls0 ws0\">euros. </div></div><div class=\"c w41 h3e gsd0\"><div class=\"t m0 x38 ha y4b5 ff4 fs4 fc0 sc0 ls0 ws0\">Con <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>20 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>enero <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>2025, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Consejo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Administraci\u00f3n <span class=\"_ _a\"></span>ha <span class=\"_ _6\"></span>aprobado <span class=\"_ _a\"></span>el <span class=\"_ _6\"></span>establecimiento </div></div><div class=\"c w41 h3e gsd0\"><div class=\"t m0 x38 h3f y828 ff7 fs4 fc0 sc0 ls0 ws0\">de un<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>rograma <span class=\"_ _6\"></span>de emisi<span class=\"_ _6\"></span>\u00f3n de paga<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>\u00e9s <span class=\"_ _6\"></span>denominado \u201cCo<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>mercial <span class=\"_ _6\"></span>Paper P<span class=\"_ _1\"></span>rogramme <span class=\"_ _6\"></span>TALGO </div></div><div class=\"c w41 h3e gsd0\"><div class=\"t m0 x38 ha y829 ff7 fs4 fc0 sc0 ls0 ws0\">2025\u201d <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>saldo <span class=\"_ _11\"></span>vivo <span class=\"_ _11\"></span>m\u00e1xi<span class=\"_ _1\"></span>mo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>150 <span class=\"_ _11\"></span>mil<span class=\"_ _1\"></span>lones <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>periodo <span class=\"_ _2\"></span>de <span class=\"_ _8\"> </span>12 <span class=\"_ _2\"></span>meses. <span class=\"_ _11\"></span>E<span class=\"_ _0\"></span><span class=\"ff4 ls1b\">l </span></div></div><div class=\"c w41 h3e gsd0\"><div class=\"t m0 x38 ha y82a ff4 fs4 fc0 sc0 ls0 ws0\">programa, <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>renueva <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>existente <span class=\"_ _7\"></span>aprobado <span class=\"_ _0\"></span>en <span class=\"_ _7\"></span>febrero <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>2024, <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>incorpor\u00f3 <span class=\"_ _7\"></span>al <span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>ARF <span class=\"_ _0\"></span>el </div></div><div class=\"c w41 h3e gsd0\"><div class=\"t m0 x38 ha y82b ff4 fs4 fc0 sc0 ls0 ws0\">14 de febrero de<span class=\"_ _1\"></span> 2025. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-549": {
   "value": "b)<span class=\"ls0\"> <span class=\"_ _10\"> </span>Deudas por arrendamientos<span class=\"_ _1\"></span> </span>Dentro <span class=\"_ _8\"></span>de <span class=\"_ _11\"></span>este <span class=\"_ _8\"></span>ep\u00edgrafe<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>se <span class=\"_ _11\"></span>registran, <span class=\"_ _8\"></span>entre <span class=\"_ _8\"></span>otras, <span class=\"_ _8\"></span>las <span class=\"_ _11\"></span>deudas <span class=\"_ _8\"></span>contra\u00edda<span class=\"_ _1\"></span>s <span class=\"_ _8\"></span>por <span class=\"_ _11\"></span>contratos <span class=\"_ _8\"></span>de arrendamiento <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>cumpl<span class=\"_ _1\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>requisitos <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _11\"></span>NIIF <span class=\"_ _11\"></span>16. <span class=\"_ _11\"></span>Con <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>entrada <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>vigor <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>esta norma <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>desapari<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>distinci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _7\"></span>arr<span class=\"_ _0\"></span>endamien<span class=\"_ _1\"></span>tos <span class=\"_ _2\"></span>operativos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>financieros, <span class=\"_ _2\"></span>el Grupo <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>unificado<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>reconocido <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>contratos <span class=\"_ _2\"></span>que <span class=\"_ _7\"></span>cumplen <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>definici\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>arrendamiento bajo un modelo<span class=\"_ _1\"></span> \u00fanico. Por <span class=\"_ _6\"></span>otro <span class=\"_ _6\"></span>lado, <span class=\"_ _a\"></span>la <span class=\"_ _6\"></span>sociedad <span class=\"_ _6\"></span>Patentes <span class=\"_ _a\"></span>Talgo, <span class=\"_ _6\"></span>S.L.U. <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>irm\u00f3 <span class=\"_ _a\"></span>con <span class=\"_ _6\"></span>distintos <span class=\"_ _6\"></span>provee<span class=\"_ _1\"></span>dores <span class=\"_ _6\"></span>tecnol\u00f3gicos<span class=\"_ _1\"></span> el derecho <span class=\"_ _0\"></span>de uso <span class=\"_ _0\"></span>por<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cinco a\u00f1os de <span class=\"_ _0\"></span>plataformas<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>IT relacionadas con recursos <span class=\"_ _0\"></span>humanos,<span class=\"_ _6\"></span> gesti\u00f3n de proveedo<span class=\"_ _1\"></span>res, etc. (no<span class=\"_ _1\"></span>ta 7). Los vencimien<span class=\"_ _1\"></span>tos de los compromi<span class=\"_ _1\"></span>sos contra\u00eddos<span class=\"_ _1\"></span> se resumen a continu<span class=\"_ _1\"></span>aci\u00f3n: <table class=\"s w22d h111\" id=\"_463dacf8-e081-41f5-890e-11f06885aeb4\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x31b hc yd48 ff3 fs5 fc0 sc0 ls0 ws0\">A\u00f1os </td><td class=\"c x31c yd49 w159 h5b\"><div class=\"t m0 x7b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"t m0 x31d hc yd4a ff3 fs5 fc0 sc0 ls3 ws0\">2025<span class=\"ls0\"> </span></td><td class=\"t m0 x31e hc yd4a ff3 fs5 fc0 sc0 ls3 ws0\">2026<span class=\"ls0\"> </span></td><td class=\"t m0 x31f hc yd4a ff3 fs5 fc0 sc0 ls3 ws0\">2027<span class=\"ls0\"> </span></td><td class=\"t m0 x320 hc yd4a ff3 fs5 fc0 sc0 ls3 ws0\">2028<span class=\"ls0\"> </span></td><td class=\"t m0 x321 hc yd4a ff3 fs5 fc0 sc0 ls0 ws0\">posteriores </td><td class=\"t m0 x322 hc yd4a ff3 fs5 fc0 sc0 ls0 ws0\">Totales </td></tr><tr><td class=\"c x225 yd4b w15a h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Deudas por arrendamientos </div></td><td class=\"c x323 yd4b w15b h5b\"><div class=\"t m0 x64 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 102 </div></td><td class=\"c x324 yd4b w15c h5b\"><div class=\"t m0 x17 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 496 </div></td><td class=\"c x325 yd4b w9e h5b\"><div class=\"t m0 x17 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">936<span class=\"ls0\"> </span></div></td><td class=\"c x2c0 yd4b w15d h5b\"><div class=\"t m0 x1a hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">402<span class=\"ls0\"> </span></div></td><td class=\"c x326 yd4b w15e h5b\"><div class=\"t m0 x4a hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 405 </div></td><td class=\"c x327 yd4b w15f h5b\"><div class=\"t m0 xc8 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">7 341 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x31b hc yd4c ff3 fs5 fc0 sc0 ls0 ws0\">A\u00f1os </td><td class=\"c x31c yd4d w159 h68\"><div class=\"t m0 x7b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"t m0 x31d hc yd4e ff3 fs5 fc0 sc0 ls3 ws0\">2024<span class=\"ls0\"> </span></td><td class=\"t m0 x31e hc yd4e ff3 fs5 fc0 sc0 ls3 ws0\">2025<span class=\"ls0\"> </span></td><td class=\"t m0 x31f hc yd4e ff3 fs5 fc0 sc0 ls3 ws0\">2026<span class=\"ls0\"> </span></td><td class=\"t m0 x320 hc yd4e ff3 fs5 fc0 sc0 ls3 ws0\">2027<span class=\"ls0\"> </span></td><td class=\"t m0 x321 hc yd4e ff3 fs5 fc0 sc0 ls0 ws0\">posteriores </td><td class=\"t m0 x322 hc yd4e ff3 fs5 fc0 sc0 ls0 ws0\">Totales </td></tr><tr><td class=\"c x225 yd4f w15a h9c\"><div class=\"t m0 x2 hb y6ee ff4 fs5 fc0 sc0 ls0 ws0\">Deudas por arrendamientos </div></td><td class=\"c x323 yd4f w15b h9c\"><div class=\"t m0 x64 hb y6ee ff4 fs5 fc0 sc0 ls0 ws0\">1 945 </div></td><td class=\"c x324 yd4f w15c h9c\"><div class=\"t m0 x67 hb y6ee ff4 fs5 fc0 sc0 ls3 ws0\">560<span class=\"ls0\"> </span></div></td><td class=\"c x325 yd4f w9e h9c\"><div class=\"t m0 x17 hb y6ee ff4 fs5 fc0 sc0 ls3 ws0\">439<span class=\"ls0\"> </span></div></td><td class=\"c x2c0 yd4f w15d h9c\"><div class=\"t m0 x1a hb y6ee ff4 fs5 fc0 sc0 ls3 ws0\">144<span class=\"ls0\"> </span></div></td><td class=\"c x326 yd4f w15e h9c\"><div class=\"t m0 x53 hb y6ee ff4 fs5 fc0 sc0 ls3 ws0\">67<span class=\"ls0\"> </span></div></td><td class=\"c x327 yd4f w15f h9c\"><div class=\"t m0 xc8 hc y6ee ff3 fs5 fc0 sc0 ls0 ws0\">3 155 </div></td></tr></table>",
   "dimensions": {
    "concept": "tlg:RevelacionDePasivosPorArrendamiento",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "<div class=\"c w41 h3e gsd2\"><div class=\"t m0 x38 h9 y82d ff3 fs4 fc0 sc0 ls0 ws0\">19.    Impuestos<span class=\"_ _1\"></span> diferidos </div></div><div class=\"c w41 h3e gsd2\"><div class=\"t m0 x38 ha y82f ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _f\"> </span>an\u00e1lisis <span class=\"_ _13\"> </span>de <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>impuestos <span class=\"_ _13\"> </span>diferidos <span class=\"_ _f\"> </span>atendiendo <span class=\"_ _13\"> </span>al <span class=\"_ _f\"> </span>momento <span class=\"_ _13\"> </span>de <span class=\"_ _f\"> </span>su <span class=\"_ _f\"> </span>recuperaci\u00f3n <span class=\"_ _13\"> </span>es <span class=\"_ _f\"> </span>el </div></div><div class=\"c w41 h3e gsd2\"><div class=\"t m0 x38 ha y830 ff4 fs4 fc0 sc0 ls0 ws0\">siguiente:<span class=\"ff1\"> </span></div></div><div class=\"gsd3\"><table class=\"s w232 h115\" id=\"_f8f8de6a-735c-4973-839e-b42fd34a7a20\"><tr><td></td><td></td><td class=\"c x340 yd6c w16e h5b\"><div class=\"t m0 x66 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x340 yd6d w16f h5b\"><div class=\"t m0 x1a hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"c x341 yd6d w170 h5b\"><div class=\"t m0 x72 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </div></td></tr><tr><td class=\"c x225 yd6e w16c h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Activos por impuestos diferidos </div></td><td class=\"c x340 yd6f w16f h5b\"><div class=\"t m0 x67 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">22 768 </div></td><td class=\"c x341 yd6f w170 h5b\"><div class=\"t m0 x58 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">23 970 </div></td></tr><tr><td></td><td class=\"c x340 yd70 w16f h5a\"><div class=\"t m0 x67 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">22 768 </div></td><td class=\"c x341 yd70 w170 h5a\"><div class=\"t m0 x58 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">23 970 </div></td></tr><tr><td class=\"c x225 yd71 w16c h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Pasivos por impuestos diferidos </div></td><td class=\"c x340 yd72 w16f h5b\"><div class=\"t m0 x58 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">8 391 </div></td><td class=\"c x341 yd72 w170 h5b\"><div class=\"t m0 x98 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">8 409 </div></td></tr><tr><td></td><td class=\"c x340 yd73 w16f h5b\"><div class=\"t m0 x58 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">8 391 </div></td><td class=\"c x341 yd73 w170 h5b\"><div class=\"t m0 x98 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">8 409 </div></td></tr><tr><td class=\"c x225 yd74 w16c h68\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Activos por impuesto diferido (neto) </div></td><td class=\"c x340 yd74 w16f h68\"><div class=\"t m0 x67 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">14 377 </div></td><td class=\"c x341 yd74 w170 h68\"><div class=\"t m0 x58 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">15 561 </div></td></tr></table></div><div class=\"c w41 h3e gsd2\"><div class=\"t m0 x38 ha y83d ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _1\"></span>movimiento <span class=\"_ _6\"></span>de los <span class=\"_ _1\"></span>impue<span class=\"_ _1\"></span>stos di<span class=\"_ _1\"></span>feridos de<span class=\"_ _1\"></span> ac<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ivo <span class=\"_ _1\"></span>durante <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ejerci<span class=\"_ _1\"></span>cios 2<span class=\"_ _6\"></span>02<span class=\"_ _0\"></span>4 y <span class=\"_ _1\"></span>2023<span class=\"_ _1\"></span> ha <span class=\"_ _6\"></span>sido </div></div><div class=\"c w41 h3e gsd2\"><div class=\"t m0 x38 ha y83e ff4 fs4 fc0 sc0 ls0 ws0\">el siguiente: </div></div><div class=\"gsd4\"><table class=\"s w231 hea\" id=\"_b857c64d-a596-40dd-a2af-b59364b3c1d2\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x333 yd66 w176 h5b\"><div class=\"t m0 x39 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"t m0 x334 hc yd67 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al </td><td class=\"t m0 x335 hc yd67 ff3 fs5 fc0 sc0 ls0 ws0\">Diferencias de </td><td></td><td></td><td class=\"t m0 x336 hc yd67 ff3 fs5 fc0 sc0 ls0 ws0\">Otros  </td><td class=\"t m0 x337 hc yd67 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al </td></tr><tr><td class=\"c x225 yd68 w171 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Diferencias temporarias </div></td><td class=\"t m0 x334 hc yd69 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </td><td class=\"t m0 x338 hc yd69 ff3 fs5 fc0 sc0 ls0 ws0\">conversi\u00f3n </td><td class=\"t m0 x339 hc yd69 ff3 fs5 fc0 sc0 ls0 ws0\">Altas </td><td class=\"t m0 x33a hc yd69 ff3 fs5 fc0 sc0 ls0 ws0\">Bajas </td><td class=\"t m0 x33b hc yd69 ff3 fs5 fc0 sc0 ls0 ws0\">Movimientos </td><td class=\"t m0 x337 hc yd69 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </td></tr><tr><td class=\"c x225 yd6a w171 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Garant\u00edas </div></td><td class=\"c x33c yd6a w173 h5a\"><div class=\"t m0 x1a hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">4 629 </div></td><td class=\"c x33d yd6a w174 h5a\"><div class=\"t m0 x36 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33e yd6a w70 h5a\"><div class=\"t m0 x56 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">5 9<span class=\"ls3\">31</span> </div></td><td class=\"c x33f yd6a w175 h5a\"><div class=\"t m0 x17 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">( 4 625) </div></td><td class=\"c x333 yd6a w177 h5a\"><div class=\"t m0 x1d hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(      13) </div></td><td class=\"c x29a yd6a w178 h5a\"><div class=\"t m0 x2f hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">5 9<span class=\"ls3\">22</span> </div></td></tr><tr><td class=\"c x225 yced w171 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Otros conceptos </div></td><td class=\"c x33c yced w173 h5b\"><div class=\"t m0 x1a hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">3 611 </div></td><td class=\"c x33d yced w174 h5b\"><div class=\"t m0 x36 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33e yced w70 h5b\"><div class=\"t m0 x56 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">1 484<span class=\"ls0\"> </span></div></td><td class=\"c x33f yced w175 h5b\"><div class=\"t m0 x17 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">( 1 <span class=\"ls3\">769</span>) </div></td><td class=\"c x333 yced w177 h5b\"><div class=\"t m0 x1d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">( 2 <span class=\"ls3\">371</span>) </div></td><td class=\"c x29a yced w178 h5b\"><div class=\"t m0 x46 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">955<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ycee w171 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Cr\u00e9ditos fiscales </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 ycef w171 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Bases imponibles negativas </div></td><td class=\"c x33c ycef w173 h5b\"><div class=\"t m0 x64 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">13 077 </div></td><td class=\"c x33d ycef w174 h5b\"><div class=\"t m0 x36 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33e ycef w70 h5b\"><div class=\"t m0 x134 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33f ycef w175 h5b\"><div class=\"t m0 x134 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x333 ycef w177 h5b\"><div class=\"t m0 x98 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">161<span class=\"ls0\"> </span></div></td><td class=\"c x29a ycef w178 h5b\"><div class=\"t m0 x31 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">13 <span class=\"ls0\">238</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yd6b w171 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Deducciones </div></td><td class=\"c x33c yd6b w173 h5a\"><div class=\"t m0 x1a hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">2 653 </div></td><td class=\"c x33d yd6b w174 h5a\"><div class=\"t m0 x36 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33e yd6b w70 h5a\"><div class=\"t m0 x134 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33f yd6b w175 h5a\"><div class=\"t m0 x134 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x333 yd6b w177 h5a\"><div class=\"t m0 x134 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x29a yd6b w178 h5a\"><div class=\"t m0 x2f hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">2 653 </div></td></tr><tr><td></td><td class=\"c x33c ycf1 w173 h5b\"><div class=\"t m0 x64 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">23 970 </div></td><td class=\"c x33d ycf1 w174 h5b\"><div class=\"t m0 x36 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33e ycf1 w70 h5b\"><div class=\"t m0 x56 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">7 415 </div></td><td class=\"c x33f ycf1 w175 h5b\"><div class=\"t m0 x17 hc ye5 ff3 fs5 fc0 sc0 ls18 ws0\">( <span class=\"ls0\">6 394) </span></div></td><td class=\"c x333 ycf1 w177 h5b\"><div class=\"t m0 x1d hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">( 2 223) </div></td><td class=\"c x29a ycf1 w178 h5b\"><div class=\"t m0 x31 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">22 768 </div></td></tr></table></div><div class=\"gsd5\"><table class=\"s w231 h116\" id=\"_ea52a0aa-8458-4afb-b46a-a02fa01a4dbe\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x333 yd75 w176 h5b\"><div class=\"t m0 x39 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"t m0 x334 hc yd76 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al </td><td class=\"t m0 x335 hc yd76 ff3 fs5 fc0 sc0 ls0 ws0\">Diferencias de </td><td></td><td></td><td class=\"t m0 x336 hc yd76 ff3 fs5 fc0 sc0 ls0 ws0\">Otros  </td><td class=\"t m0 x337 hc yd76 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al </td></tr><tr><td class=\"c x225 yd77 w171 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Diferencias temporarias </div></td><td class=\"t m0 x334 hc yd78 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.22 </td><td class=\"t m0 x338 hc yd78 ff3 fs5 fc0 sc0 ls0 ws0\">conversi\u00f3n </td><td class=\"t m0 x339 hc yd78 ff3 fs5 fc0 sc0 ls0 ws0\">Altas </td><td class=\"t m0 x33a hc yd78 ff3 fs5 fc0 sc0 ls0 ws0\">Bajas </td><td class=\"t m0 x33b hc yd78 ff3 fs5 fc0 sc0 ls0 ws0\">Movimientos </td><td class=\"t m0 x337 hc yd78 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </td></tr><tr><td class=\"c x225 yd79 w171 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Garant\u00edas </div></td><td class=\"c x33c yd79 w173 h5b\"><div class=\"t m0 x1a hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">3 312 </div></td><td class=\"c x33d yd79 w174 h5b\"><div class=\"t m0 x36 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33e yd79 w70 h5b\"><div class=\"t m0 x56 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">4 638 </div></td><td class=\"c x33f yd79 w175 h5b\"><div class=\"t m0 x17 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">( 3 626) </div></td><td class=\"c x333 yd79 w177 h5b\"><div class=\"t m0 x98 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">305<span class=\"ls0\"> </span></div></td><td class=\"c x29a yd79 w178 h5b\"><div class=\"t m0 x2f hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">4 629 </div></td></tr><tr><td class=\"c x225 yd7a w171 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Otros conceptos </div></td><td class=\"c x33c yd7a w173 h5a\"><div class=\"t m0 x1a hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">3 210 </div></td><td class=\"c x33d yd7a w174 h5a\"><div class=\"t m0 x36 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33e yd7a w70 h5a\"><div class=\"t m0 x56 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">2 249 </div></td><td class=\"c x33f yd7a w175 h5a\"><div class=\"t m0 x17 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">( 1 848) </div></td><td class=\"c x333 yd7a w177 h5a\"><div class=\"t m0 x134 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x29a yd7a w178 h5a\"><div class=\"t m0 x2f hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">3 611 </div></td></tr><tr><td class=\"c x225 yd7b w171 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Cr\u00e9ditos fiscales </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x225 yd7c w171 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Bases imponibles negativas </div></td><td class=\"c x33c yd7c w173 h5b\"><div class=\"t m0 x64 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">13 897 </div></td><td class=\"c x33d yd7c w174 h5b\"><div class=\"t m0 x14 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(   11) </div></td><td class=\"c x33e yd7c w70 h5b\"><div class=\"t m0 x134 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33f yd7c w175 h5b\"><div class=\"t m0 x17 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(    809) </div></td><td class=\"c x333 yd7c w177 h5b\"><div class=\"t m0 x134 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x29a yd7c w178 h5b\"><div class=\"t m0 x31 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">13 077 </div></td></tr><tr><td class=\"c x225 yd7d w171 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Deducciones </div></td><td class=\"c x33c yd7d w173 h5b\"><div class=\"t m0 x1a hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 653 </div></td><td class=\"c x33d yd7d w174 h5b\"><div class=\"t m0 x36 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33e yd7d w70 h5b\"><div class=\"t m0 x134 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33f yd7d w175 h5b\"><div class=\"t m0 x134 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x333 yd7d w177 h5b\"><div class=\"t m0 x134 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x29a yd7d w178 h5b\"><div class=\"t m0 x2f hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 653 </div></td></tr><tr><td></td><td class=\"c x33c yd7e w173 h5b\"><div class=\"t m0 x64 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">23 072 </div></td><td class=\"c x33d yd7e w174 h5b\"><div class=\"t m0 x51 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">(  11) </div></td><td class=\"c x33e yd7e w70 h5b\"><div class=\"t m0 x56 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">6 887 </div></td><td class=\"c x33f yd7e w175 h5b\"><div class=\"t m0 x17 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">( 6 283) </div></td><td class=\"c x333 yd7e w177 h5b\"><div class=\"t m0 x98 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">305<span class=\"ls0\"> </span></div></td><td class=\"c x29a yd7e w178 h5b\"><div class=\"t m0 x31 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">23 970 </div></td></tr></table></div><div class=\"c w41 h3e gsd2\"><div class=\"t m0 x38 ha y84a ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>impuest<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>diferido <span class=\"_ _0\"></span>indicados <span class=\"_ _0\"></span>anteriormente<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>sido <span class=\"_ _7\"></span>regist<span class=\"_ _1\"></span>rados <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>estado </div></div><div class=\"c w41 h3e gsd2\"><div class=\"t m0 x38 ha y240 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _11\"></span>situaci\u00f3n <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>inanciera<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>conside<span class=\"_ _1\"></span>rar <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>Admini<span class=\"_ _1\"></span>stradores <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la<span class=\"_ _6\"></span> <span class=\"_ _8\"></span>Sociedad <span class=\"_ _11\"></span>dominan<span class=\"_ _1\"></span>te <span class=\"_ _11\"></span>que<span class=\"_ _1\"></span>, </div></div><div class=\"c w41 h3e gsd2\"><div class=\"t m0 x38 ha y84b ff4 fs4 fc0 sc0 ls0 ws0\">conforme <span class=\"_ _17\"> </span>a <span class=\"_ _16\"> </span>la <span class=\"_ _17\"> </span>mejor <span class=\"_ _17\"> </span>estimaci\u00f3n <span class=\"_ _16\"> </span>sobre <span class=\"_ _17\"> </span>los <span class=\"_ _16\"> </span>resultados <span class=\"_ _17\"> </span>futuros <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>Gr<span class=\"_ _0\"></span>upo, <span class=\"_ _16\"> </span>incluyendo<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsd7\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">determinadas  actuacion<span class=\"_ _1\"></span>es  de  planificaci\u00f3n  fiscal, <span class=\"_ _d\"> </span>es  probable  que  dichos  activos<span class=\"_ _1\"></span>  sean </div></div><div class=\"c w41 h3e gsd7\"><div class=\"t m0 x38 ha y198 ff4 fs4 fc0 sc0 ls0 ws0\">recuperados. </div></div><div class=\"c w41 h3e gsd7\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">Al 31 de diciembre el Grupo ha procedido a analizar la recuperabil<span class=\"_ _1\"></span>idad de dichos activos por </div></div><div class=\"c w41 h3e gsd7\"><div class=\"t m0 x38 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">impuesto <span class=\"_ _a\"></span>diferido <span class=\"_ _a\"></span>mediante <span class=\"_ _6\"></span>la <span class=\"_ _a\"></span>utilizaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>proyecciones <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>resultados <span class=\"_ _a\"></span>basadas <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _a\"></span>planes </div></div><div class=\"c w41 h3e gsd7\"><div class=\"t m0 x38 ha y19c ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _f\"> </span>negocio <span class=\"_ _f\"> </span>preparados <span class=\"_ _e\"> </span>por <span class=\"_ _f\"> </span>la <span class=\"_ _e\"> </span>Direcci\u00f3n <span class=\"_ _f\"> </span>para <span class=\"_ _f\"> </span>los <span class=\"_ _e\"> </span>pr\u00f3ximos <span class=\"_ _f\"> </span>a\u00f1os, <span class=\"_ _f\"> </span>realizando <span class=\"_ _f\"> </span>los <span class=\"_ _e\"> </span>ajustes<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsd7\"><div class=\"t m0 x38 ha y53 ff4 fs4 fc0 sc0 ls0 ws0\">correspondientes <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>las <span class=\"_ _11\"></span>proyecciones <span class=\"_ _2\"></span>anterio<span class=\"_ _1\"></span>res <span class=\"_ _2\"></span>para <span class=\"_ _11\"></span>converti<span class=\"_ _1\"></span>rlas <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _2\"></span>base <span class=\"_ _11\"></span>imponible </div></div><div class=\"c w41 h3e gsd7\"><div class=\"t m0 x38 ha y19d ff4 fs4 fc0 sc0 ls0 ws0\">fiscal <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cada pe<span class=\"_ _6\"></span>riodo <span class=\"_ _1\"></span>y <span class=\"_ _6\"></span>considerando <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>limitacio<span class=\"_ _1\"></span>nes <span class=\"_ _6\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>deducibilidad <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>gastos <span class=\"_ _6\"></span>financieros </div></div><div class=\"c w41 h3e gsd7\"><div class=\"t m0 x38 ha y19e ff4 fs4 fc0 sc0 ls0 ws0\">y <span class=\"_ _13\"> </span>compensaci\u00f3n <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>bases <span class=\"_ _13\"> </span>imponibles <span class=\"_ _13\"> </span>y <span class=\"_ _13\"> </span>deducciones <span class=\"_ _13\"> </span>establecidos <span class=\"_ _13\"> </span>en <span class=\"_ _13\"> </span>la <span class=\"_ _f\"> </span>normativa <span class=\"_ _9\"> </span>fiscal </div></div><div class=\"c w41 h3e gsd7\"><div class=\"t m0 x38 ha y19f ff4 fs4 fc0 sc0 ls0 ws0\">vigente. S<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>estima <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>ecuperabi<span class=\"_ _1\"></span>lidad <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los m<span class=\"_ _1\"></span>ismos <span class=\"_ _1\"></span>en ba<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>al pl<span class=\"_ _1\"></span>an de<span class=\"_ _1\"></span> nego<span class=\"_ _1\"></span>cios <span class=\"_ _1\"></span>se ha<span class=\"_ _1\"></span>r\u00e1 </div></div><div class=\"c w41 h3e gsd7\"><div class=\"t m0 x38 ha y1a0 ff4 fs4 fc0 sc0 ls0 ws0\">en menos de 10 a\u00f1os<span class=\"_ _1\"></span>. </div></div><div class=\"c w41 h3e gsd7\"><div class=\"t m0 x38 ha y473 ff4 fs4 fc0 sc0 ls0 ws0\">Adicional<span class=\"_ _1\"></span>mente, <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>analizado <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>cam<span class=\"_ _1\"></span>bios <span class=\"_ _2\"></span>derivados <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>sentencia <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Tribunal </div></div><div class=\"c w41 h3e gsd7\"><div class=\"t m0 x38 ha y2da ff4 fs4 fc0 sc0 ls0 ws0\">Constitucional <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>fecha<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>19 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>enero <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>previendo<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>ning\u00fan <span class=\"_ _6\"></span>tipo <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>impacto<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>estas </div></div><div class=\"c w41 h3e gsd7\"><div class=\"t m0 x38 ha y2db ff4 fs4 fc0 sc0 ls0 ws0\">posiciones. </div></div><div class=\"c w41 h3e gsd7\"><div class=\"t m0 x38 ha y75f ff4 fs4 fc0 sc0 ls0 ws0\">Durante <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _0\"></span>2019 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _2\"></span>dio <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>baja <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>impuesto <span class=\"_ _0\"></span>diferido </div></div><div class=\"c w41 h3e gsd7\"><div class=\"t m0 x38 ha y84e ff4 fs4 fc0 sc0 ls0 ws0\">correspondiente <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>las <span class=\"_ _2\"></span>bases <span class=\"_ _0\"></span>imponibles <span class=\"_ _7\"></span>negativas <span class=\"_ _7\"></span>pendientes <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>compensaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _7\"></span>generadas </div></div><div class=\"c w41 h3e gsd7\"><div class=\"t m0 x38 ha y2df ff4 fs4 fc0 sc0 ls0 ws0\">en <span class=\"_ _6\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _a\"></span>2015 <span class=\"_ _6\"></span>(33.107 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>8.277 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cuota) <span class=\"_ _6\"></span>derivado </div></div><div class=\"c w41 h3e gsd7\"><div class=\"t m0 x38 ha y762 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _1\"></span>las <span class=\"_ _6\"></span>actas <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>iscales <span class=\"_ _6\"></span>firmadas <span class=\"_ _6\"></span>en discon<span class=\"_ _1\"></span>formidad <span class=\"_ _6\"></span>explicadas <span class=\"_ _6\"></span>en l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>nota <span class=\"_ _6\"></span>26, <span class=\"_ _6\"></span>si bien <span class=\"_ _6\"></span>la <span class=\"_ _1\"></span>Sociedad<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsd7\"><div class=\"t m0 x38 ha y84f ff4 fs4 fc0 sc0 ls0 ws0\">dominante <span class=\"_ _6\"></span>no renun<span class=\"_ _1\"></span>cia <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>posible co<span class=\"_ _1\"></span>mpensaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>futura <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>las misma<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>en <span class=\"_ _6\"></span>el caso<span class=\"_ _1\"></span> de<span class=\"_ _6\"></span> que <span class=\"_ _1\"></span>las </div></div><div class=\"c w41 h3e gsd7\"><div class=\"t m0 x38 ha y764 ff4 fs4 fc0 sc0 ls0 ws0\">reclamaciones econ<span class=\"_ _1\"></span>\u00f3mico-administrativas<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>interpuestas resulten<span class=\"_ _1\"></span> a su favor.<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsd7\"><div class=\"t m0 x38 ha y850 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _0\"></span>movimiento <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>impuesto <span class=\"_ _0\"></span>diferido <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>ejercicios <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>2023, <span class=\"_ _7\"></span>es <span class=\"_ _0\"></span>el </div></div><div class=\"c w41 h3e gsd7\"><div class=\"t m0 x38 ha y815 ff4 fs4 fc0 sc0 ls0 ws0\">siguiente: </div></div><div class=\"gsd8\"><table class=\"s w233 h117\" id=\"_cad9cd2c-c960-4e1e-9e7f-270e9c559823\"><tr><td></td><td class=\"t m0 x342 hc yd7f ff3 fs5 fc0 sc0 ls0 ws0\">Cr\u00e9ditos </td><td></td><td class=\"t m0 x343 hc yd7f ff3 fs5 fc0 sc0 ls0 ws0\">Otros </td><td class=\"c x344 yd80 w17b h5b\"><div class=\"t m0 x136 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"t m0 x345 hc yd81 ff3 fs5 fc0 sc0 ls0 ws0\">fiscales  </td><td class=\"c x346 yd82 w17c h7a\"><div class=\"t m0 xbc hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Deducciones </div></td><td class=\"t m0 x347 hc yd81 ff3 fs5 fc0 sc0 ls0 ws0\">Conceptos </td><td class=\"c x341 yd82 w17c h7a\"><div class=\"t m0 x98 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Total </div></td></tr><tr><td class=\"c x225 yd83 w17a h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 de diciembre de 2022 </div></td><td class=\"c x344 yd83 w81 h5b\"><div class=\"t m0 xc8 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">13 897 </div></td><td class=\"c x346 yd83 w17c h5b\"><div class=\"t m0 x68 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">2 653 </div></td><td class=\"c x348 yd83 w17d h5b\"><div class=\"t m0 x7b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">6 522 </div></td><td class=\"c x341 yd83 w17c h5b\"><div class=\"t m0 xc8 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">23 072 </div></td></tr><tr><td class=\"c x225 yd84 w17a h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Abono/(Cargo) en la cuenta de resultados </div></td><td class=\"c x344 yd84 w81 h5b\"><div class=\"t m0 x67 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(    809) </div></td><td class=\"c x346 yd84 w17c h5b\"><div class=\"t m0 x9e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x348 yd84 w17d h5b\"><div class=\"t m0 x7b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 413 </div></td><td class=\"c x341 yd84 w17c h5b\"><div class=\"t m0 x48 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">604<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yd85 w17a h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Otros movimientos y traspasos </div></td><td class=\"c x344 yd85 w81 h5b\"><div class=\"t m0 x67 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(      11) </div></td><td class=\"c x346 yd85 w17c h5b\"><div class=\"t m0 x9e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x348 yd85 w17d h5b\"><div class=\"t m0 x53 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">305<span class=\"ls0\"> </span></div></td><td class=\"c x341 yd85 w17c h5b\"><div class=\"t m0 x48 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">294<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yd86 w17a h5c\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 de diciembre de 2023 </div></td><td class=\"c x344 yd86 w81 h5c\"><div class=\"t m0 xc8 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">13 077 </div></td><td class=\"c x346 yd86 w17c h5c\"><div class=\"t m0 x68 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">2 653 </div></td><td class=\"c x348 yd86 w17d h5c\"><div class=\"t m0 x7b hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">8 240 </div></td><td class=\"c x341 yd86 w17c h5c\"><div class=\"t m0 xc8 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">23 970 </div></td></tr><tr><td class=\"c x225 yd87 w17a h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Abono/(Cargo) en la cuenta de resultados </div></td><td class=\"c x344 yd87 w81 h5b\"><div class=\"t m0 x9e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x346 yd87 w17c h5b\"><div class=\"t m0 x9e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x348 yd87 w17d h5b\"><div class=\"t m0 x7b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 0<span class=\"ls3\">21</span> </div></td><td class=\"c x341 yd87 w17c h5b\"><div class=\"t m0 x68 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 0<span class=\"ls3\">21</span> </div></td></tr><tr><td class=\"c x225 yd88 w17a h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Otros movimientos y traspasos </div></td><td class=\"c x344 yd88 w81 h5a\"><div class=\"t m0 x9e hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x346 yd88 w17c h5a\"><div class=\"t m0 x9e hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x348 yd88 w17d h5a\"><div class=\"t m0 xc8 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">( 2 223) </div></td><td class=\"c x341 yd88 w17c h5a\"><div class=\"t m0 x49 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(  2 223) </div></td></tr><tr><td class=\"c x225 yd89 w17a h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 de diciembre de 2024 </div></td><td class=\"c x344 yd89 w81 h5b\"><div class=\"t m0 xc8 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">13 077 </div></td><td class=\"c x346 yd89 w17c h5b\"><div class=\"t m0 x68 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">2 653 </div></td><td class=\"c x348 yd89 w17d h5b\"><div class=\"t m0 x7b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">7 038 </div></td><td class=\"c x341 yd89 w17c h5b\"><div class=\"t m0 xc8 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">22 768 </div></td></tr></table></div>Al  31  de  diciembre  de  2024,  las  bases  impo<span class=\"_ _1\"></span>nibles  negativas  activa<span class=\"_ _1\"></span>das  pendientes<span class=\"_ _1\"></span>  de compensar en el<span class=\"_ _1\"></span> Grupo fiscal<span class=\"_ _1\"></span> 65/06 en Espa\u00f1a, s<span class=\"_ _1\"></span>on las siguientes<span class=\"_ _1\"></span>:  <table class=\"s w235 h119\" id=\"_ffce02bd-9f11-48d0-9ef0-9e9a2ffec401\"><tr><td class=\"c x34c yd94 w17f h5a\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">A\u00f1o<span class=\"ff4\"> </span></div></td><td class=\"c x34d yd94 w180 h5a\"><div class=\"t m0 x47 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros<span class=\"ff4\"> </span></div></td></tr><tr><td class=\"c x34c yd95 w17f h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2018<span class=\"ls0\"> </span></div></td><td class=\"c x34d yd95 w180 h5b\"><div class=\"t m0 x39 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">23 933 </div></td></tr><tr><td class=\"c x34c yd96 w17f h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">2019<span class=\"ls0\"> </span></div></td><td class=\"c x34d yd96 w180 h5a\"><div class=\"t m0 x39 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">29 024 </div></td></tr><tr><td></td><td class=\"t m0 x34e hc yd97 ff3 fs5 fc0 sc0 ls3 ws0\">52<span class=\"ls0\"> 957</span><span class=\"ls0\"> </span></td></tr></table>Al 31 de diciemb<span class=\"_ _1\"></span>re de 2024, las bases i<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>ponibles negati<span class=\"_ _1\"></span>vas no activadas pe<span class=\"_ _1\"></span>ndientes de compensar en el<span class=\"_ _1\"></span> Grupo fiscal<span class=\"_ _1\"></span> 65/06 en Espa\u00f1a, s<span class=\"_ _1\"></span>on las siguientes<span class=\"_ _1\"></span>:  <table class=\"s w236 h11a\" id=\"_92b96705-cabc-4330-8947-36478c19a28d\"><tr><td class=\"c x34c yd98 w17f h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">A\u00f1o<span class=\"ff4\"> </span></div></td><td class=\"c x34d yd98 w180 h5b\"><div class=\"t m0 x47 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros<span class=\"ff4\"> </span></div></td></tr><tr><td class=\"c x34c yd99 w17f h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2015<span class=\"ls0\"> </span></div></td><td class=\"c x34d yd99 w180 h5b\"><div class=\"t m0 x39 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">33 080 </div></td></tr><tr><td class=\"c x34c yd9a w17f h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2019<span class=\"ls0\"> </span></div></td><td class=\"c x34d yd9a w180 h5b\"><div class=\"t m0 x52 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">8 358 </div></td></tr><tr><td class=\"c x34c yd9b w17f h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">2020<span class=\"ls0\"> </span></div></td><td class=\"c x34d yd9b w180 h5a\"><div class=\"t m0 x39 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">18 989 </div></td></tr><tr><td class=\"c x34c yd9c w17f h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2021<span class=\"ls0\"> </span></div></td><td class=\"c x34d yd9c w180 h5b\"><div class=\"t m0 x39 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">23 350 </div></td></tr><tr><td class=\"c x34c yd9d w17f h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2022<span class=\"ls0\"> </span></div></td><td class=\"c x34d yd9d w180 h5b\"><div class=\"t m0 x39 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">43 587 </div></td></tr><tr><td class=\"c x34c yd9e w17f h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x34d yd9e w180 h5b\"><div class=\"t m0 x39 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">16 305 </div></td></tr><tr><td class=\"c x34c yd9f w17f h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x34d yd9f w180 h5a\"><div class=\"t m0 x2b hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">15<span class=\"ls0\">4 1</span>79<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x34d yda0 w180 h5b\"><div class=\"t m0 x2b hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">29<span class=\"ls0\">7 848</span><span class=\"ls0\"> </span></div></td></tr></table>Al <span class=\"_ _2\"></span>31 <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>2<span class=\"_ _1\"></span>024, <span class=\"_ _11\"></span>las <span class=\"_ _2\"></span>bases <span class=\"_ _2\"></span>imponibl<span class=\"_ _1\"></span>es <span class=\"_ _2\"></span>negativas <span class=\"_ _11\"></span>pendi<span class=\"_ _1\"></span>entes <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>co<span class=\"_ _1\"></span>mpensar <span class=\"_ _2\"></span>en Estados Unidos, correspondi<span class=\"_ _1\"></span>entes a <span class=\"_ _0\"></span>la filial Talgo Inc. son <span class=\"_ _0\"></span>de 59.915 miles de euros (58<span class=\"_ _0\"></span>.284 miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>2023<span class=\"_ _1\"></span>). <span class=\"_ _2\"></span>Durante <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>e<span class=\"_ _1\"></span>jercicio <span class=\"_ _2\"></span>2023 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>siguiendo <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>criterio <span class=\"_ _2\"></span>conservador, <span class=\"_ _2\"></span>se revirtieron un<span class=\"_ _1\"></span> importe total de 3.852<span class=\"_ _1\"></span> miles de eu<span class=\"_ _1\"></span>ros de bases imponi<span class=\"_ _1\"></span>bles negativas. Al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>vencimiento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>bases <span class=\"_ _0\"></span>imponibles <span class=\"_ _0\"></span>negativas <span class=\"_ _0\"></span>mencionad<span class=\"_ _1\"></span>as anteriormente se<span class=\"_ _1\"></span> detallan a continuaci<span class=\"_ _1\"></span>\u00f3n: <table class=\"s w234 h118\" id=\"_284eb36e-1c5c-4869-933f-66f70ea70581\"><tr><td class=\"c x225 yd8a w181 h5a\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">A\u00f1o<span class=\"ff4\"> </span></div></td><td class=\"c x349 yd8a w182 h5a\"><div class=\"t m0 x12 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros<span class=\"ff4\"> </span></div></td><td class=\"c x34a yd8a w183 h5a\"><div class=\"t m0 x26 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">\u00daltimo a\u00f1o<span class=\"ff4\"> </span></div></td></tr><tr><td class=\"c x225 yd8b w181 h68\"><div class=\"t m0 x2 hb ye7 ff4 fs5 fc0 sc0 ls3 ws0\">2004<span class=\"ls0\"> </span></div></td><td class=\"c x349 yd8b w182 h68\"><div class=\"t m0 x134 hb ye7 ff4 fs5 fc0 sc0 ls0 ws0\">7 115 </div></td><td class=\"c x34a yd8b w183 h68\"><div class=\"t m0 x45 hb ye7 ff4 fs5 fc0 sc0 ls3 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yd8c w181 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">2005<span class=\"ls0\"> </span></div></td><td class=\"c x349 yd8c w182 h5a\"><div class=\"t m0 x134 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">8 951 </div></td><td class=\"c x34a yd8c w183 h5a\"><div class=\"t m0 x45 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">2025<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yd8d w181 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2006<span class=\"ls0\"> </span></div></td><td class=\"c x349 yd8d w182 h5b\"><div class=\"t m0 x134 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">7 615 </div></td><td class=\"c x34a yd8d w183 h5b\"><div class=\"t m0 x45 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2026<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yd8e w181 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2012<span class=\"ls0\"> </span></div></td><td class=\"c x349 yd8e w182 h5b\"><div class=\"t m0 x134 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">4 098 </div></td><td class=\"c x34a yd8e w183 h5b\"><div class=\"t m0 x45 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2032<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yd8f w181 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2020<span class=\"ls0\"> </span></div></td><td class=\"c x349 yd8f w182 h5b\"><div class=\"t m0 x134 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">8 458 </div></td><td class=\"c x34a yd8f w183 h5b\"><div class=\"t m0 x20 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Indefinido </div></td></tr><tr><td class=\"c x225 yd90 w181 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">2022<span class=\"ls0\"> </span></div></td><td class=\"c x349 yd90 w182 h5a\"><div class=\"t m0 x134 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">4 953 </div></td><td class=\"c x34a yd90 w183 h5a\"><div class=\"t m0 x20 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Indefinido </div></td></tr><tr><td class=\"c x225 yd91 w181 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x349 yd91 w182 h5b\"><div class=\"t m0 x48 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">12 198 </div></td><td class=\"c x34a yd91 w183 h5b\"><div class=\"t m0 x20 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Indefinido </div></td></tr><tr><td class=\"c x225 yd92 w181 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x349 yd92 w182 h5b\"><div class=\"t m0 x134 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">6 527 </div></td><td class=\"c x34a yd92 w183 h5b\"><div class=\"t m0 x20 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Indefinido </div></td></tr><tr><td></td><td class=\"c x349 yd93 w182 h5a\"><div class=\"t m0 x48 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">59 915 </div></td><td></td></tr></table>Derivado de <span class=\"_ _0\"></span>los cambios <span class=\"_ _0\"></span>en la <span class=\"_ _0\"></span>legislaci\u00f3n fiscal en <span class=\"_ _0\"></span>Estados Unidos <span class=\"_ _0\"></span>acaeci<span class=\"_ _1\"></span>dos <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>ejercicio<span class=\"_ _1\"></span> 2020, las <span class=\"_ _0\"></span>bases imponibles negativas generadas a <span class=\"_ _0\"></span>partir de dicho ejercicio pasan <span class=\"_ _0\"></span>a tener un vencimiento inde<span class=\"_ _1\"></span>finido<span class=\"_ _39\"> </span>Las bases <span class=\"_ _0\"></span>imponibles negativas <span class=\"_ _0\"></span>que mantiene <span class=\"_ _0\"></span>la sociedad <span class=\"_ _0\"></span>Tarvia Mantenimiento Ferroviario<span class=\"_ _1\"></span> al cierre del eje<span class=\"_ _1\"></span>rcicio 2024 se de<span class=\"_ _1\"></span>tallan a continuac<span class=\"_ _6\"></span>i\u00f3n.<span class=\"_ _0\"></span> <table class=\"s w237 h11b\" id=\"_216f9946-add6-4566-8f19-5bc9e50a0655\"><tr><td class=\"c x34c yda1 w17f h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">A\u00f1o<span class=\"ff4\"> </span></div></td><td class=\"c x34d yda1 w180 h5b\"><div class=\"t m0 x47 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros<span class=\"ff4\"> </span></div></td></tr><tr><td class=\"c x34c yda2 w17f h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x34d yda2 w180 h5b\"><div class=\"t m0 x52 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 700 </div></td></tr><tr><td class=\"c x34c yda3 w17f h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x34d yda3 w180 h5a\"><div class=\"t m0 x52 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">3 <span class=\"ls3\">667</span> </div></td></tr><tr><td></td><td class=\"c x34d yda4 w180 h5b\"><div class=\"t m0 x52 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">6 367 </div></td></tr></table>Deducciones Al  31  de<span class=\"_ _1\"></span>  diciembre<span class=\"_ _1\"></span>  de  <span class=\"ls7\">202</span>4<span class=\"_ _1\"></span>  el  Grupo<span class=\"_ _1\"></span>  tiene<span class=\"_ _1\"></span>  las  sigui<span class=\"_ _1\"></span>entes  deduccio<span class=\"_ _1\"></span>nes  pendientes<span class=\"_ _1\"></span>  de<span class=\"_ _1\"></span> aplicaci\u00f3n, de las cuales se <span class=\"_ _0\"></span>encuentran activadas<span class=\"_ _1\"></span> 2.653 miles <span class=\"_ _0\"></span>de euros <span class=\"_ _0\"></span>cuyo vencimiento se encuentra en los<span class=\"_ _1\"></span> ejercicios 2035 (511 <span class=\"_ _1\"></span>miles de e<span class=\"_ _1\"></span>uros) y 2036 (i<span class=\"_ _1\"></span>mporte re<span class=\"_ _1\"></span>stante).: <table class=\"s w238 h11c\" id=\"_d94a27ec-3398-40f1-b532-2429dd2f35ec\"><tr><td class=\"c x225 yda5 w184 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">A\u00f1o </div></td><td></td><td></td></tr><tr><td></td><td class=\"c x34f yda6 w185 h5b\"><div class=\"t m0 x1e hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td><td class=\"c x350 yda6 w186 h5b\"><div class=\"t m0 x3d hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">\u00daltimo a\u00f1o </div></td></tr><tr><td class=\"c x225 yda7 w184 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2017<span class=\"ls0\"> </span></div></td><td class=\"c x34f yda7 w185 h5b\"><div class=\"t m0 x35 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">511<span class=\"ls0\"> </span></div></td><td class=\"c x350 yda7 w186 h5b\"><div class=\"t m0 x51 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2035<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yda8 w184 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">2018<span class=\"ls0\"> </span></div></td><td class=\"c x34f yda8 w185 h5a\"><div class=\"t m0 x1b hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">1 098 </div></td><td class=\"c x350 yda8 w186 h5a\"><div class=\"t m0 x51 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">2036<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yda9 w184 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2019<span class=\"ls0\"> </span></div></td><td class=\"c x34f yda9 w185 h5b\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">6 203 </div></td><td class=\"c x350 yda9 w186 h5b\"><div class=\"t m0 x51 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2037<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ydaa w184 h68\"><div class=\"t m0 x2 hb y5b2 ff4 fs5 fc0 sc0 ls3 ws0\">2020<span class=\"ls0\"> </span></div></td><td class=\"c x34f ydaa w185 h68\"><div class=\"t m0 x1b hb y5b2 ff4 fs5 fc0 sc0 ls0 ws0\">2 310 </div></td><td class=\"c x350 ydaa w186 h68\"><div class=\"t m0 x51 hb y5b2 ff4 fs5 fc0 sc0 ls3 ws0\">2038<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ydab w184 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2021<span class=\"ls0\"> </span></div></td><td class=\"c x34f ydab w185 h5b\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 706 </div></td><td class=\"c x350 ydab w186 h5b\"><div class=\"t m0 x51 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2039<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ydac w184 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">2022<span class=\"ls0\"> </span></div></td><td class=\"c x34f ydac w185 h5a\"><div class=\"t m0 x1b hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">2 676 </div></td><td class=\"c x350 ydac w186 h5a\"><div class=\"t m0 x51 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">2040<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ydad w184 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x34f ydad w185 h5b\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">1 748<span class=\"ls0\"> </span></div></td><td class=\"c x350 ydad w186 h5b\"><div class=\"t m0 x51 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2041<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ydae w184 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x34f ydae w185 h5b\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 690 </div></td><td class=\"c x350 ydae w186 h5b\"><div class=\"t m0 x51 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">2042<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ydaf w184 h5a\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Total deducciones </div></td><td class=\"c x34f ydaf w185 h5a\"><div class=\"t m0 x1c hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">17 942 </div></td><td></td></tr></table>Otros Conceptos<span class=\"_ _1\"></span> El <span class=\"_ _0\"></span>ep\u00edgrafe \u201cOtros <span class=\"_ _0\"></span>conceptos\u201d <span class=\"_ _0\"></span>se origina, <span class=\"_ _0\"></span><span class=\"ff4\">fundamentalmente, <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>las diferencias <span class=\"_ _0\"></span>temporaria<span class=\"_ _1\"></span>s </span>derivadas <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _6\"></span>dotaciones <span class=\"_ _6\"></span>efectuadas<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>durante <span class=\"_ _6\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>provisiones <span class=\"_ _a\"></span>por <span class=\"_ _6\"></span>insolvencias,<span class=\"_ _1\"></span> penalizacion<span class=\"_ _1\"></span>es y otros conceptos an<span class=\"_ _1\"></span>\u00e1logos y por<span class=\"_ _1\"></span> amortizaci\u00f3n del<span class=\"_ _1\"></span> inmovilizado ma<span class=\"_ _1\"></span>terial<span class=\"_ _39\"> </span>Pasivos por impues<span class=\"_ _1\"></span>to diferido  El <span class=\"_ _6\"></span>movimiento <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _6\"></span>impuestos <span class=\"_ _6\"></span>diferidos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>pasivo <span class=\"_ _6\"></span>durante <span class=\"_ _6\"></span>los <span class=\"_ _1\"></span>ejerci<span class=\"_ _1\"></span>cios <span class=\"_ _6\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _6\"></span>y 20<span class=\"_ _1\"></span>22 <span class=\"_ _6\"></span>ha <span class=\"_ _1\"></span>sido el siguiente: <table class=\"s w239 h11d\" id=\"_24dae183-d1ec-40b1-9e8b-e04406f128c5\"><tr><td></td><td class=\"t m0 x351 hc ydb0 ff3 fs5 fc0 sc0 ls0 ws0\">Cobertura </td><td class=\"t m0 x352 hc ydb0 ff3 fs5 fc0 sc0 ls0 ws0\">Otros </td><td class=\"c x2fd ydb1 w18b h5b\"><div class=\"t m0 x47 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"t m0 x353 hc yc86 ff3 fs5 fc0 sc0 ls0 ws0\">de flujos de efectivo </td><td class=\"t m0 x354 hc yc86 ff3 fs5 fc0 sc0 ls0 ws0\">conceptos </td><td class=\"c x2fd ydb2 w18b h66\"><div class=\"t m0 x45 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Total </div></td></tr><tr><td class=\"c x225 ydb3 w188 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 de diciembre de 2022 </div></td><td class=\"c x32a ydb3 w18a h5b\"><div class=\"t m0 x54 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">152<span class=\"ls0\"> </span></div></td><td class=\"c x355 ydb3 w81 h5b\"><div class=\"t m0 x68 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">8 698 </div></td><td class=\"c x2fd ydb3 w18b h5b\"><div class=\"t m0 x9d hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">8 850 </div></td></tr><tr><td class=\"c x225 ydb4 w188 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(Abono)/Cargo en la cuenta de resultados </div></td><td class=\"c x32a ydb4 w18a h5b\"><div class=\"t m0 x91 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x355 ydb4 w81 h5b\"><div class=\"t m0 x50 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(  976) </div></td><td class=\"c x2fd ydb4 w18b h5b\"><div class=\"t m0 x51 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(   976) </div></td></tr><tr><td class=\"c x225 ydb5 w188 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Impuesto (abonado)/cargado a patrimonio </div></td><td class=\"c x32a ydb5 w18a h5b\"><div class=\"t m0 x54 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">535<span class=\"ls0\"> </span></div></td><td class=\"c x355 ydb5 w81 h5b\"><div class=\"t m0 x9e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fd ydb5 w18b h5b\"><div class=\"t m0 x33 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">535<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ydb6 w188 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 de diciembre de 2023 </div></td><td class=\"c x32a ydb6 w18a h5b\"><div class=\"t m0 x54 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">687<span class=\"ls0\"> </span></div></td><td class=\"c x355 ydb6 w81 h5b\"><div class=\"t m0 x68 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">7 722 </div></td><td class=\"c x2fd ydb6 w18b h5b\"><div class=\"t m0 x9d hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">8 409 </div></td></tr><tr><td class=\"c x225 yc8e w188 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(Abono)/Cargo en la cuenta de resultados </div></td><td class=\"c x32a yc8e w18a h5b\"><div class=\"t m0 x91 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x355 yc8e w81 h5b\"><div class=\"t m0 x48 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">669<span class=\"ls0\"> </span></div></td><td class=\"c x2fd yc8e w18b h5b\"><div class=\"t m0 x33 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">669<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yc8f w188 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Impuesto (abonado)/cargado a patrimonio </div></td><td class=\"c x32a yc8f w18a h5b\"><div class=\"t m0 xcc hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">( 687) </div></td><td class=\"c x355 yc8f w81 h5b\"><div class=\"t m0 x9e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fd yc8f w18b h5b\"><div class=\"t m0 x51 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(   68<span class=\"ls3\">7</span><span class=\"ls3\">)</span> </div></td></tr><tr><td class=\"c x225 yc15 w188 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 de diciembre de 2024 </div></td><td class=\"c x32a yc15 w18a h5b\"><div class=\"t m0 x91 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x355 yc15 w81 h5b\"><div class=\"t m0 x68 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">8 391 </div></td><td class=\"c x2fd yc15 w18b h5b\"><div class=\"t m0 x9d hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">8 391 </div></td></tr></table>Los <span class=\"_ _5\"> </span>activos <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>pasivos <span class=\"_ _d\"> </span>por <span class=\"_ _b\"> </span>impuestos <span class=\"_ _5\"> </span>diferidos <span class=\"_ _b\"> </span>se <span class=\"_ _5\"> </span>compensan <span class=\"_ _5\"> </span>si <span class=\"_ _b\"> </span>se <span class=\"_ _5\"> </span>t<span class=\"_ _0\"></span>iene <span class=\"_ _b\"> </span>legalmente reconocido <span class=\"_ _8\"></span>el <span class=\"_ _9\"> </span>derecho <span class=\"_ _8\"></span>a <span class=\"_ _9\"> </span>compensar <span class=\"_ _9\"> </span>los <span class=\"_ _9\"></span>activos <span class=\"_ _8\"></span>y <span class=\"_ _9\"> </span>pasivos <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>impuestos <span class=\"_ _8\"></span>corrientes <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>los<span class=\"_ _1\"></span> impuestos diferidos<span class=\"_ _1\"></span> se refieren a<span class=\"_ _1\"></span> la misma<span class=\"_ _1\"></span> autoridad fiscal",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "<div class=\"c w41 h3e gsda\"><div class=\"t m0 x38 h9 y8a2 ff3 fs4 fc0 sc0 ls7 ws0\">20.<span class=\"ls0\"> <span class=\"_ _12\"> </span>Provisiones para<span class=\"_ _1\"></span> otros pasivos e ing<span class=\"_ _1\"></span>resos diferidos<span class=\"_ _1\"></span> </span></div></div><div class=\"c w41 h3e gsda\"><div class=\"t m0 x38 ha y8a4 ff4 fs4 fc0 sc0 ls0 ws0\">El movimiento de e<span class=\"_ _1\"></span>stos ep\u00edgrafes du<span class=\"_ _1\"></span>rante el ejer<span class=\"_ _1\"></span>cicio 2024 ha sido el sig<span class=\"_ _6\"></span>uiente: </div></div><div class=\"gsdb\"><table class=\"s w23a h11e\" id=\"_f8a11d57-7f6f-461e-a4fb-1c0547571aec\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x356 ydb7 w41 h3e\"><div class=\"t m0 x13e ha y8a5 ff3 fs5 fc0 sc0 ls10 ws0\">                     <span class=\"_ _1\"></span>             <span class=\"_ _1\"></span>               <span class=\"_ _6\"></span>                                  <span class=\"_ _1\"></span>            <span class=\"_ _1\"></span>                  <span class=\"_ _1\"></span>        <span class=\"ls0\">Miles de euros<span class=\"_ _1\"></span><span class=\"ff4 fs4\"> </span></span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x357 ydb8 w18e hb2\"><div class=\"t m0 x140 hf y7b3 ff3 fs6 fc0 sc0 ls0 ws0\">No corriente </div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x358 hf ydb9 ff3 fs6 fc0 sc0 ls0 ws0\">Saldo al </td><td class=\"t m0 x359 hf ydba ff3 fs6 fc0 sc0 ls0 ws0\">Diferencias </td><td></td><td></td><td></td><td></td><td class=\"t m0 x35a hf ydb9 ff3 fs6 fc0 sc0 ls0 ws0\">Saldo al </td></tr><tr><td></td><td></td><td class=\"t m0 x35b hf ydbb ff3 fs6 fc0 sc0 ls0 ws0\">de </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x358 hf ydbc ff3 fs6 fc0 sc0 ls0 ws0\">31.12.23 </td><td class=\"t m0 x359 hf ydbc ff3 fs6 fc0 sc0 ls0 ws0\">conversi\u00f3n </td><td class=\"c x35c ydbd w10a hba\"><div class=\"t m0 x47 hf y54f ff3 fs6 fc0 sc0 ls0 ws0\">Dotaciones<span class=\"_ _1\"></span> </div></td><td class=\"t m0 x35d hf ydbc ff3 fs6 fc0 sc0 ls0 ws0\">Aplicaciones<span class=\"_ _1\"></span> </td><td class=\"c x32f ydbd w89 hba\"><div class=\"t m0 xd hf y54f ff3 fs6 fc0 sc0 ls0 ws0\">Otros </div></td><td class=\"c x35e ydbd w195 hba\"><div class=\"t m0 xbc hf y54f ff3 fs6 fc0 sc0 ls0 ws0\">Traspasos </div></td><td class=\"t m0 x35a hf ydbc ff3 fs6 fc0 sc0 ls0 ws0\">31.12.24 </td></tr><tr><td class=\"c x225 ydbe w18c h2c\"><div class=\"t m0 x2 he y54f ff4 fs6 fc0 sc0 ls0 ws0\">Ingresos diferido<span class=\"_ _1\"></span>s </div></td><td class=\"c x357 ydbe w18f h2c\"><div class=\"t m0 x17 he y54f ff4 fs6 fc0 sc0 ls0 ws0\">29 785 </div></td><td class=\"c x35f ydbe w191 h2c\"><div class=\"t m0 x3a he y54f ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35c ydbe w10a h2c\"><div class=\"t m0 xcf he y54f ff4 fs6 fc0 sc0 ls0 ws0\">8 859 </div></td><td class=\"c x360 ydbe w193 h2c\"><div class=\"t m0 x2f he y54f ff4 fs6 fc0 sc0 ls0 ws0\">( 12 460) </div></td><td class=\"c x32f ydbe w89 h2c\"><div class=\"t m0 x10 he y54f ff4 fs6 fc0 sc0 ls1 ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x35e ydbe w195 h2c\"><div class=\"t m0 x31 he y54f ff4 fs6 fc0 sc0 ls0 ws0\">( 1 202) </div></td><td class=\"c x361 ydbe w197 h2c\"><div class=\"t m0 x65 he y54f ff4 fs6 fc0 sc0 ls0 ws0\">25 020 </div></td></tr><tr><td class=\"c x225 ydbf w18c hb2\"><div class=\"t m0 x2 he y7b3 ff4 fs6 fc0 sc0 ls0 ws0\">Otras provisione<span class=\"_ _1\"></span>s </div></td><td class=\"c x357 ydbf w18f hb2\"><div class=\"t m0 x17 he y7b3 ff4 fs6 fc0 sc0 ls0 ws0\">12 004 </div></td><td class=\"c x35f ydbf w191 hb2\"><div class=\"t m0 x98 he y7b3 ff4 fs6 fc0 sc0 ls1 ws0\">167<span class=\"ls0\"> </span></div></td><td class=\"c x35c ydbf w10a hb2\"><div class=\"t m0 x49 he y7b3 ff4 fs6 fc0 sc0 ls0 ws0\">118 638 </div></td><td class=\"c x360 ydbf w193 hb2\"><div class=\"t m0 x9d he y7b3 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x32f ydbf w89 hb2\"><div class=\"t m0 x46 he y7b3 ff4 fs6 fc0 sc0 ls0 ws0\">( 63) </div></td><td class=\"c x35e ydbf w195 hb2\"><div class=\"t m0 x50 he y7b3 ff4 fs6 fc0 sc0 ls1 ws0\">123<span class=\"ls0\"> </span></div></td><td class=\"c x361 ydbf w197 hb2\"><div class=\"t m0 x1a he y7b3 ff4 fs6 fc0 sc0 ls0 ws0\">130 869 </div></td></tr><tr><td class=\"c x225 ydc0 w18c h2c\"><div class=\"t m0 x2 he y54f ff4 fs6 fc0 sc0 ls0 ws0\">Provisi\u00f3n por gara<span class=\"_ _1\"></span>nt\u00eda </div></td><td class=\"c x357 ydc0 w18f h2c\"><div class=\"t m0 x17 he y54f ff4 fs6 fc0 sc0 ls0 ws0\">20 650 </div></td><td class=\"c x35f ydc0 w191 h2c\"><div class=\"t m0 x98 he y54f ff4 fs6 fc0 sc0 ls1 ws0\">15<span class=\"ls0\">1</span><span class=\"ls0\"> </span></div></td><td class=\"c x35c ydc0 w10a h2c\"><div class=\"t m0 x9d he y54f ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x360 ydc0 w193 h2c\"><div class=\"t m0 x9d he y54f ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x32f ydc0 w89 h2c\"><div class=\"t m0 x48 he y54f ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35e ydc0 w195 h2c\"><div class=\"t m0 x49 he y54f ff4 fs6 fc0 sc0 ls0 ws0\">5 198 </div></td><td class=\"c x361 ydc0 w197 h2c\"><div class=\"t m0 x65 he y54f ff4 fs6 fc0 sc0 ls0 ws0\">25 999 </div></td></tr><tr><td></td><td class=\"c x357 ydc1 w18f hb2\"><div class=\"t m0 x17 hf y7b3 ff3 fs6 fc0 sc0 ls0 ws0\">62 439 </div></td><td class=\"c x35f ydc1 w191 hb2\"><div class=\"t m0 x98 hf y7b3 ff3 fs6 fc0 sc0 ls1 ws0\">31<span class=\"ls0\">8</span><span class=\"ls0\"> </span></div></td><td class=\"c x35c ydc1 w10a hb2\"><div class=\"t m0 x49 hf y7b3 ff3 fs6 fc0 sc0 ls0 ws0\">127 497 </div></td><td class=\"c x360 ydc1 w193 hb2\"><div class=\"t m0 x72 hf y7b3 ff3 fs6 fc0 sc0 ls0 ws0\">(12 460) </div></td><td class=\"c x32f ydc1 w89 hb2\"><div class=\"t m0 x46 hf y7b3 ff3 fs6 fc0 sc0 ls0 ws0\">( 25) </div></td><td class=\"c x35e ydc1 w195 hb2\"><div class=\"t m0 x49 he y7b3 ff4 fs6 fc0 sc0 ls0 ws0\">4 119 </div></td><td class=\"c x361 ydc1 w197 hb2\"><div class=\"t m0 x1a hf y7b3 ff3 fs6 fc0 sc0 ls0 ws0\">181 888 </div></td></tr></table></div><div class=\"gs21\"><table class=\"s w23a h11f\" id=\"_9cc8d36e-c142-4d84-8ca9-a14dcd770161\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x356 ydc2 w41 h3e\"><div class=\"t m0 x13e ha y8b1 ff3 fs5 fc0 sc0 ls10 ws0\">                     <span class=\"_ _1\"></span>             <span class=\"_ _1\"></span>               <span class=\"_ _6\"></span>                                  <span class=\"_ _1\"></span>            <span class=\"_ _1\"></span>                  <span class=\"_ _1\"></span>        <span class=\"ls0\">Miles de euros<span class=\"_ _1\"></span><span class=\"ff4 fs4\"> </span></span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x362 ydc3 w19b h2c\"><div class=\"t m0 x146 hf y54f ff3 fs6 fc0 sc0 ls0 ws0\">Corriente </div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x362 ydc4 w19c hbc\"><div class=\"t m0 x1e hf y6ac ff3 fs6 fc0 sc0 ls0 ws0\">Saldo al </div></td><td class=\"t m0 x363 hf ydc5 ff3 fs6 fc0 sc0 ls0 ws0\">Diferencias de<span class=\"_ _1\"></span> </td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x364 hf ydc6 ff3 fs6 fc0 sc0 ls0 ws0\">Saldo al </td></tr><tr><td></td><td class=\"c x362 ydc4 w19c hbc\"><div class=\"t m0 x1e hf y54f ff3 fs6 fc0 sc0 ls0 ws0\">31.12.23 </div></td><td class=\"t m0 x365 hf ydc7 ff3 fs6 fc0 sc0 ls0 ws0\">conversi\u00f3n </td><td></td><td class=\"c x26c ydc4 w19e hbc\"><div class=\"t m0 xd1 hf y54f ff3 fs6 fc0 sc0 ls0 ws0\">Dotaciones </div></td><td class=\"c x367 ydc9 w23b h120\"><div class=\"t m0 x231 hf ydc8 ff3 fs6 fc0 sc0 ls0 ws0\">Aplicaciones<span class=\"_ _39\"> </span></div><div class=\"t m0 x366 hf ydc8 ff3 fs6 fc0 sc0 ls0 ws0\">Otros<span class=\"_ _39\"> </span></div></td><td></td><td class=\"c x330 ydc4 w1a2 hbc\"><div class=\"t m0 xbc hf y54f ff3 fs6 fc0 sc0 ls0 ws0\">Traspasos </div></td><td class=\"t m0 x368 hf ydc7 ff3 fs6 fc0 sc0 ls0 ws0\">31.12.24 </td></tr><tr><td class=\"c x225 ydca w199 h2c\"><div class=\"t m0 x2 he y54f ff4 fs6 fc0 sc0 ls0 ws0\">Ingresos diferido<span class=\"_ _1\"></span>s </div></td><td class=\"c x362 ydca w19c h2c\"><div class=\"t m0 x124 he y54f ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x369 ydca w19d h2c\"><div class=\"t m0 x9e he y54f ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26c ydca w19e h2c\"><div class=\"t m0 x9d he y54f ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x270 ydca w1a0 h2c\"><div class=\"t m0 x9d he y54f ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2fc ydca w1a1 h2c\"><div class=\"t m0 x72 he y54f ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x330 ydca w1a2 h2c\"><div class=\"t m0 x50 he y54f ff4 fs6 fc0 sc0 ls1 ws0\">164<span class=\"ls0\"> </span></div></td><td class=\"c x32e ydca w1a3 h2c\"><div class=\"t m0 x68 he y54f ff4 fs6 fc0 sc0 ls1 ws0\">164<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ydcb w199 hb2\"><div class=\"t m0 x2 he y7b3 ff4 fs6 fc0 sc0 ls0 ws0\">Otras provisione<span class=\"_ _1\"></span>s </div></td><td class=\"c x362 ydcb w19c hb2\"><div class=\"t m0 x49 he y7b3 ff4 fs6 fc0 sc0 ls0 ws0\">6 538 </div></td><td></td><td class=\"c x369 ydcb w19d hb2\"><div class=\"t m0 x9e he y7b3 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26c ydcb w19e hb2\"><div class=\"t m0 x4a he y7b3 ff4 fs6 fc0 sc0 ls0 ws0\">4 490 </div></td><td class=\"c x270 ydcb w1a0 hb2\"><div class=\"t m0 x67 he y7b3 ff4 fs6 fc0 sc0 ls0 ws0\">( 4 523) </div></td><td class=\"c x2fc ydcb w1a1 hb2\"><div class=\"t m0 x31 he y7b3 ff4 fs6 fc0 sc0 ls1 ws0\">25<span class=\"ls0\"> </span></div></td><td class=\"c x330 ydcb w1a2 hb2\"><div class=\"t m0 x50 he y7b3 ff4 fs6 fc0 sc0 ls1 ws0\">381<span class=\"ls0\"> </span></div></td><td class=\"c x32e ydcb w1a3 hb2\"><div class=\"t m0 x12e he y7b3 ff4 fs6 fc0 sc0 ls0 ws0\">6 911 </div></td></tr><tr><td class=\"c x225 ydcc w199 h2c\"><div class=\"t m0 x2 he y54f ff4 fs6 fc0 sc0 ls0 ws0\">Provisi\u00f3n por gara<span class=\"_ _1\"></span>nt\u00eda </div></td><td class=\"c x362 ydcc w19c h2c\"><div class=\"t m0 x49 he y54f ff4 fs6 fc0 sc0 ls0 ws0\">2 295 </div></td><td></td><td class=\"c x369 ydcc w19d h2c\"><div class=\"t m0 x9e he y54f ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26c ydcc w19e h2c\"><div class=\"t m0 x46 he y54f ff4 fs6 fc0 sc0 ls0 ws0\">10 842 </div></td><td class=\"c x270 ydcc w1a0 h2c\"><div class=\"t m0 x67 he y54f ff4 fs6 fc0 sc0 ls0 ws0\">( 4 991) </div></td><td class=\"c x2fc ydcc w1a1 h2c\"><div class=\"t m0 x72 he y54f ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x330 ydcc w1a2 h2c\"><div class=\"t m0 x1a he y54f ff4 fs6 fc0 sc0 ls0 ws0\">( 5 198) </div></td><td class=\"c x32e ydcc w1a3 h2c\"><div class=\"t m0 x12e he y54f ff4 fs6 fc0 sc0 ls0 ws0\">2 948 </div></td></tr><tr><td></td><td class=\"c x362 ydcd w19c h2c\"><div class=\"t m0 x49 hf y7b3 ff3 fs6 fc0 sc0 ls0 ws0\">8 833 </div></td><td></td><td class=\"c x369 ydcd w19d h2c\"><div class=\"t m0 x9e hf y7b3 ff3 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26c ydcd w19e h2c\"><div class=\"t m0 x46 hf y7b3 ff3 fs6 fc0 sc0 ls0 ws0\">15 332 </div></td><td class=\"c x270 ydcd w1a0 h2c\"><div class=\"t m0 x67 hf y7b3 ff3 fs6 fc0 sc0 ls0 ws0\">( 9 514) </div></td><td class=\"c x2fc ydcd w1a1 h2c\"><div class=\"t m0 x31 hf y7b3 ff3 fs6 fc0 sc0 ls1 ws0\">25<span class=\"ls0\"> </span></div></td><td class=\"c x330 ydcd w1a2 h2c\"><div class=\"t m0 x1a he y7b3 ff4 fs6 fc0 sc0 ls0 ws0\">( 4 653) </div></td><td class=\"c x32e ydcd w1a3 h2c\"><div class=\"t m0 x65 hf y7b3 ff3 fs6 fc0 sc0 ls0 ws0\">10 023 </div></td></tr></table></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y761 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _1\"></span>Grupo al <span class=\"_ _6\"></span>cierre del <span class=\"_ _6\"></span>ejercicio 2024 <span class=\"_ _6\"></span>ha dotado l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>provisiones <span class=\"_ _6\"></span>necesarias para <span class=\"_ _6\"></span>hacer frente <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y762 ff4 fs4 fc0 sc0 ls0 ws0\">servicios <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>garant\u00edas, <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>abarcan <span class=\"_ _d\"> </span>normalmen<span class=\"_ _1\"></span>te <span class=\"_ _d\"> </span>un <span class=\"_ _d\"> </span>periodo <span class=\"_ _5\"> </span>entre  2<span class=\"_ _0\"></span>-3 <span class=\"_ _5\"> </span>a\u00f1os, <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>otras </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y763 ff4 fs4 fc0 sc0 ls0 ws0\">obligacion<span class=\"_ _1\"></span>es, incluidas en los contra<span class=\"_ _1\"></span>tos que tiene<span class=\"_ _1\"></span> firmados. </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y8ba ff7 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _7\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>\u201cOtras <span class=\"_ _7\"></span>provisiones\u201d <span class=\"_ _7\"></span>recoge, <span class=\"_ _2\"></span>por <span class=\"_ _7\"></span>un <span class=\"_ _2\"></span><span class=\"ff4\">lado, <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>provisi\u00f3n <span class=\"_ _7\"></span>dotada <span class=\"_ _7\"></span>durante <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>ejercicio </span></div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y8bb ff4 fs4 fc0 sc0 ls0 ws0\">2019 por <span class=\"_ _0\"></span>importe de <span class=\"_ _0\"></span>11.522 <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>correspond<span class=\"_ _1\"></span>iente <span class=\"_ _0\"></span>a las <span class=\"_ _0\"></span>actas fiscales <span class=\"_ _0\"></span>firmadas <span class=\"_ _0\"></span>en<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y8bc ff4 fs4 fc0 sc0 ls0 ws0\">disconformidad explicadas en la nota <span class=\"_ _0\"></span>26, y por <span class=\"_ _0\"></span>otro lado, <span class=\"_ _0\"></span>una provisi\u00f3n por importe <span class=\"_ _0\"></span>de 3.104 </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y8bd ff4 fs4 fc0 sc0 ls0 ws0\">miles <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>euros, <span class=\"_ _6\"></span>por <span class=\"_ _1\"></span>contratos<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>onerosos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>manten\u00edan <span class=\"_ _1\"></span>las <span class=\"_ _6\"></span>sociedades <span class=\"_ _6\"></span>Patentes <span class=\"_ _6\"></span>Talgo, <span class=\"_ _6\"></span>S.L.U. </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y6c4 ff4 fs4 fc0 sc0 ls0 ws0\">y <span class=\"_ _6\"></span>Talgo, <span class=\"_ _6\"></span>Inc., <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>cierre <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>2024, <span class=\"_ _6\"></span>estando <span class=\"_ _6\"></span>clasi<span class=\"_ _1\"></span>ficado <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>6<span class=\"ls7\">67</span> <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y8be ff4 fs4 fc0 sc0 ls0 ws0\">en el largo plazo<span class=\"_ _1\"></span> y de 2.438 miles de<span class=\"_ _1\"></span> euros en<span class=\"_ _1\"></span> el corto plazo.  </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y8bf ff4 fs4 fc0 sc0 ls0 ws0\">En el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sociedad participada Patentes <span class=\"_ _0\"></span>Talgo, S.L.U. <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>registrado un <span class=\"_ _0\"></span>alta por </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y787 ff4 fs4 fc0 sc0 ls0 ws0\">importe <span class=\"_ _1\"></span>de 11<span class=\"_ _1\"></span>6 <span class=\"_ _6\"></span>millones de <span class=\"_ _6\"></span>euros, corre<span class=\"_ _1\"></span>spondiente <span class=\"_ _6\"></span>a las <span class=\"_ _1\"></span>penalizaci<span class=\"_ _1\"></span>ones i<span class=\"_ _6\"></span>mpuestas por <span class=\"_ _6\"></span>Renfe </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y5a4 ff4 fs4 fc0 sc0 ls0 ws0\">en el proyecto para<span class=\"_ _1\"></span> la fabricaci\u00f3n<span class=\"_ _1\"></span> de 30 trenes d<span class=\"_ _1\"></span>e Muy Alta Veloci<span class=\"_ _1\"></span>dad. </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y8c1 ff4 fs4 fc0 sc0 ls0 ws0\">El 7 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>abril de 2017 Talgo <span class=\"_ _0\"></span>y Renfe formalizaron un contrato cuyo <span class=\"_ _0\"></span>objeto es el <span class=\"_ _0\"></span>suministro<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y76d ff4 fs4 fc0 sc0 ls0 ws0\">15 <span class=\"_ _0\"></span>trenes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Alta <span class=\"_ _0\"></span>Velocidad <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>Ancho <span class=\"_ _0\"></span>UIC <span class=\"_ _0\"></span>tritensi\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>(con <span class=\"_ _7\"></span>velocidad m\u00e1xima <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>330km/h), </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y409 ff4 fs4 fc0 sc0 ls0 ws0\">as\u00ed como el Protocolo I, de fecha 28 de julio de 2017, por el que formaliz\u00f3 la <span class=\"_ _0\"></span>adjudicaci\u00f3n<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>de </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y4c ff4 fs4 fc0 sc0 ls0 ws0\">Renfe <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>Talgo <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>suministro <span class=\"_ _13\"> </span>de <span class=\"_ _e\"> </span>15 <span class=\"_ _f\"> </span>trenes <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>rodadura <span class=\"_ _f\"> </span>desplazable<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>(conjuntamente,<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>el </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y40b ff4 fs4 fc0 sc0 ls0 ws0\">Contrato), <span class=\"_ _11\"></span>tal <span class=\"_ _8\"></span>como <span class=\"_ _11\"></span>fueron <span class=\"_ _8\"></span>posteriormente<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>odificad<span class=\"_ _1\"></span>os <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _11\"></span>Protocolo <span class=\"_ _11\"></span>II <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>fecha <span class=\"_ _8\"></span>10 <span class=\"_ _11\"></span>de </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y40c ff4 fs4 fc0 sc0 ls0 ws0\">octubre de 2019, <span class=\"_ _1\"></span>y  el Protocolo II<span class=\"_ _1\"></span>I de fecha 26 d<span class=\"_ _1\"></span>e octubre de 2023. </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y8c3 ff4 fs4 fc0 sc0 ls0 ws0\">En <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>ejercicios <span class=\"_ _6\"></span>2020 <span class=\"_ _a\"></span>y <span class=\"_ _6\"></span>2021, <span class=\"_ _6\"></span>Talgo <span class=\"_ _6\"></span>comunic\u00f3 <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>Renfe <span class=\"_ _a\"></span>retrasos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>fabricaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>trenes </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y12d ff4 fs4 fc0 sc0 ls0 ws0\">objeto <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Contra<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>por <span class=\"_ _7\"></span>causas <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>imputables <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span>Talgo, <span class=\"_ _7\"></span>como <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>impacto <span class=\"_ _7\"></span>del <span class=\"_ _2\"></span>COVID<span class=\"_ _0\"></span>-19, <span class=\"_ _2\"></span>los </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y8c4 ff4 fs4 fc0 sc0 ls0 ws0\">problemas <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _0\"></span>cadena <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>suministro, <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>impacto <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>Filomena, <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>cambios <span class=\"_ _0\"></span>normativos <span class=\"_ _0\"></span>de </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y8c5 ff4 fs4 fc0 sc0 ls0 ws0\">ADIF, entre ot<span class=\"_ _1\"></span>ros. </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y8c7 ff4 fs4 fc0 sc0 ls0 ws0\">Tras <span class=\"_ _7\"></span>varias <span class=\"_ _0\"></span>comunicaciones, <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>28 <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>julio <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2022 <span class=\"_ _7\"></span>Renfe <span class=\"_ _0\"></span>comunic\u00f3 <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>Talgo <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>apertura <span class=\"_ _7\"></span>del </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y8c8 ff4 fs4 fc0 sc0 ls0 ws0\">Expediente <span class=\"_ _6\"></span>de Pen<span class=\"_ _1\"></span>alizac<span class=\"_ _1\"></span>iones, <span class=\"_ _1\"></span>por <span class=\"_ _6\"></span>un val<span class=\"_ _1\"></span>or <span class=\"_ _6\"></span>de 11<span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>millones <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>euros, <span class=\"_ _6\"></span>dando <span class=\"_ _1\"></span>traslado <span class=\"_ _6\"></span>a Ta<span class=\"_ _1\"></span>lgo </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y8c9 ff4 fs4 fc0 sc0 ls0 ws0\">para que formulase<span class=\"_ _1\"></span> alegaciones. </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y8cb ff4 fs4 fc0 sc0 ls0 ws0\">Tras <span class=\"_ _27\"> </span>la <span class=\"_ _27\"> </span>apertura <span class=\"_ _27\"> </span>del <span class=\"_ _21\"> </span>mencionado <span class=\"_ _27\"> </span>Expediente, <span class=\"_ _27\"> </span>se <span class=\"_ _27\"> </span>mantienen<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>entre <span class=\"_ _27\"> </span>Talgo <span class=\"_ _27\"> </span>y <span class=\"_ _27\"> </span>Renfe<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gsdd\"><div class=\"t m0 x38 ha y8cc ff4 fs4 fc0 sc0 ls0 ws0\">comunicaciones <span class=\"_ _2\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _2\"></span>ejercicios <span class=\"_ _11\"></span>2022 <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>2023 <span class=\"_ _2\"></span>dentro <span class=\"_ _2\"></span>del <span class=\"_ _11\"></span>curso <span class=\"_ _11\"></span>o<span class=\"_ _1\"></span>rdinario <span class=\"_ _2\"></span>del <span class=\"_ _11\"></span>negocio <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>en </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">base <span class=\"_ _e\"> </span>a <span class=\"_ _f\"> </span>la <span class=\"_ _e\"> </span>buena <span class=\"_ _f\"> </span>fe <span class=\"_ _e\"> </span>contractual <span class=\"_ _f\"> </span>y <span class=\"_ _e\"> </span>en <span class=\"_ _f\"> </span>las <span class=\"_ _e\"> </span>que <span class=\"_ _f\"> </span>Talgo <span class=\"_ _e\"> </span>presenta, <span class=\"_ _f\"> </span>entre <span class=\"_ _e\"> </span>otros <span class=\"_ _f\"> </span>aspectos <span class=\"_ _f\"> </span>y <span class=\"_ _e\"> </span>a </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y198 ff4 fs4 fc0 sc0 ls0 ws0\">requerimiento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Renfe, <span class=\"_ _6\"></span>diversos <span class=\"_ _6\"></span>informes <span class=\"_ _6\"></span>internos <span class=\"_ _6\"></span>justificativos <span class=\"_ _6\"></span>alegando <span class=\"_ _a\"></span>su di<span class=\"_ _1\"></span>sconformidad. </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _6\"></span>26 <span class=\"_ _6\"></span>de en<span class=\"_ _1\"></span>ero <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>2024, <span class=\"_ _6\"></span>Talgo <span class=\"_ _6\"></span>recibe <span class=\"_ _6\"></span>respuesta <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Renfe <span class=\"_ _1\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>cuestiona <span class=\"_ _6\"></span>dichos <span class=\"_ _6\"></span>informes </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">y <span class=\"_ _0\"></span>requiere informaci\u00f3n y <span class=\"_ _0\"></span>justificaciones adicionales, as\u00ed <span class=\"_ _0\"></span>como un <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>de metodolog\u00eda del </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y19c ff4 fs4 fc0 sc0 ls0 ws0\">informe para poder evaluar las causas <span class=\"_ _0\"></span>de exenci\u00f3n de responsabilidad apo<span class=\"_ _0\"></span>rtadas por Talgo, </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y53 ff4 fs4 fc0 sc0 ls0 ws0\">informaci\u00f3n <span class=\"_ _6\"></span>enviada po<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Talgo <span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>30 de <span class=\"_ _6\"></span>abril <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2024, <span class=\"_ _6\"></span>adj<span class=\"_ _0\"></span>untando <span class=\"_ _6\"></span>el <span class=\"_ _1\"></span>informe <span class=\"_ _6\"></span>justificativo <span class=\"_ _6\"></span>de un<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y19d ff4 fs4 fc0 sc0 ls0 ws0\">tercero independien<span class=\"_ _1\"></span>te. </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y19f ff4 fs4 fc0 sc0 ls0 ws0\">Adicional<span class=\"_ _1\"></span>mente <span class=\"_ _11\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>hechos <span class=\"_ _2\"></span>indicados <span class=\"_ _11\"></span>anterio<span class=\"_ _1\"></span>rmente, <span class=\"_ _2\"></span>es <span class=\"_ _11\"></span>relevante<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>mencionar <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>siguiente </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y1a0 ff4 fs4 fc0 sc0 ls0 ws0\">aspecto <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>act\u00faa <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>marco <span class=\"_ _2\"></span>estructu<span class=\"_ _1\"></span>ral <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>curso <span class=\"_ _2\"></span>ordinario <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>negocio <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>Talgo. <span class=\"_ _7\"></span>No <span class=\"_ _7\"></span>es </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y1a1 ff4 fs4 fc0 sc0 ls0 ws0\">una pr\u00e1ctica<span class=\"_ _1\"></span> inusual en e<span class=\"_ _1\"></span>l sector<span class=\"_ _1\"></span> ferroviario, dada<span class=\"_ _1\"></span> la enorme <span class=\"_ _1\"></span>complejidad d<span class=\"_ _1\"></span>e los proyectos, el </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y1a2 ff4 fs4 fc0 sc0 ls0 ws0\">largo plazo necesa<span class=\"_ _1\"></span>rio para la ejecuci<span class=\"_ _1\"></span>\u00f3n de estos y los fa<span class=\"_ _1\"></span>ctores ex\u00f3geno<span class=\"_ _1\"></span>s e imprevisibles que<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y1a3 ff4 fs4 fc0 sc0 ls0 ws0\">pueden <span class=\"_ _6\"></span>impactar<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>plazos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>entrega<span class=\"_ _1\"></span>, <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>concurran<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>circunstancias <span class=\"_ _a\"></span>que <span class=\"_ _6\"></span>permitan <span class=\"_ _6\"></span>el <span class=\"_ _a\"></span>aj<span class=\"_ _0\"></span>uste<span class=\"_ _6\"></span>  </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y1a4 ff4 fs4 fc0 sc0 ls0 ws0\">de los calendarios<span class=\"_ _1\"></span> de entrega sin <span class=\"_ _1\"></span>responsabilida<span class=\"_ _1\"></span>d para el contratista<span class=\"_ _1\"></span>.  </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y1a6 ff4 fs4 fc0 sc0 ls0 ws0\">No obstante <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>anterio<span class=\"_ _1\"></span>r, el <span class=\"_ _0\"></span>13 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>agosto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de 2024, Renfe <span class=\"_ _0\"></span>env\u00eda una <span class=\"_ _0\"></span>comunicaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Talgo no </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y1a7 ff4 fs4 fc0 sc0 ls0 ws0\">aceptando <span class=\"_ _8\"></span>las <span class=\"_ _9\"></span>justificaciones <span class=\"_ _8\"></span>aportadas <span class=\"_ _8\"></span>por <span class=\"_ _13\"> </span>Talgo<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>cuanto <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>su <span class=\"_ _9\"> </span>responsabilidad <span class=\"_ _8\"></span>en <span class=\"_ _9\"></span>los </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y1a8 ff4 fs4 fc0 sc0 ls0 ws0\">retrasos, <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>ellos, <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>infor<span class=\"_ _1\"></span>me <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _7\"></span>experto <span class=\"_ _7\"></span>independiente. <span class=\"_ _7\"></span>En <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2024, <span class=\"_ _7\"></span>Renfe </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y1a9 ff4 fs4 fc0 sc0 ls0 ws0\">confirma <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>penalizacion<span class=\"_ _1\"></span>es cer<span class=\"_ _1\"></span>rando el<span class=\"_ _1\"></span> Expe<span class=\"_ _1\"></span>diente <span class=\"_ _1\"></span>de Pen<span class=\"_ _1\"></span>alizaciones <span class=\"_ _6\"></span>de manera<span class=\"_ _1\"></span> fo<span class=\"_ _1\"></span>rmal con<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y1aa ff4 fs4 fc0 sc0 ls0 ws0\">el <span class=\"_ _11\"></span>anuncio <span class=\"_ _8\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _8\"></span>emisi\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>orden <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>ingreso <span class=\"_ _11\"></span>para <span class=\"_ _11\"></span>reclamar <span class=\"_ _8\"></span>el <span class=\"_ _11\"></span>pago <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _11\"></span>mismas, </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y1ab ff4 fs4 fc0 sc0 ls0 ws0\">imposibili<span class=\"_ _1\"></span>tando <span class=\"_ _9\"></span>cualquier <span class=\"_ _8\"></span>tipo <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>alegaci\u00f3n <span class=\"_ _8\"></span>adicional <span class=\"_ _9\"></span>y <span class=\"_ _9\"> </span>dejando <span class=\"_ _9\"></span>la <span class=\"_ _8\"></span>v\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>judicial <span class=\"_ _8\"></span>como <span class=\"_ _9\"> </span>\u00fanica </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y1ac ff4 fs4 fc0 sc0 ls0 ws0\">alternativa para<span class=\"_ _1\"></span> evitar el pago de las <span class=\"_ _1\"></span>penalizaci<span class=\"_ _1\"></span>ones. </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y1ae ff4 fs4 fc0 sc0 ls0 ws0\">En  este <span class=\"_ _e\"> </span>sentido,  de<span class=\"_ _6\"></span>  acuerdo <span class=\"_ _e\"> </span>a  los  asp<span class=\"_ _1\"></span>ectos <span class=\"_ _e\"> </span>detallados <span class=\"_ _e\"> </span>anteriormente,<span class=\"_ _1\"></span>  la <span class=\"_ _e\"> </span>comunicaci\u00f3n </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y1af ff4 fs4 fc0 sc0 ls0 ws0\">recibida <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>13 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>agosto <span class=\"_ _11\"></span>de <span class=\"_ _2\"></span>2024 <span class=\"_ _11\"></span>por <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Renfe, <span class=\"_ _11\"></span>junto <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>las <span class=\"_ _11\"></span>posteriores<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>hechos <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y1b0 ff4 fs4 fc0 sc0 ls0 ws0\">2024 <span class=\"_ _7\"></span>y, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>especial, <span class=\"_ _7\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>cierre <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ormal <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>expediente <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>parte <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>Renfe <span class=\"_ _7\"></span>parece<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>indicar </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y1b1 ff4 fs4 fc0 sc0 ls0 ws0\">un <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>sustancial  <span class=\"_ _7\"></span>relativo a <span class=\"_ _7\"></span>la ejecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>mencionadas penalizaciones <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>tanto </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y1b2 ff4 fs4 fc0 sc0 ls0 ws0\">incremento <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>riesgo <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>probabilidad <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>hacer <span class=\"_ _9\"> </span>frente <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>las <span class=\"_ _8\"></span>mismas <span class=\"_ _11\"></span>en <span class=\"_ _9\"> </span>opini\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y264 ff4 fs4 fc0 sc0 ls0 ws0\">Administradores <span class=\"_ _8\"></span>y <span class=\"_ _9\"> </span>sus <span class=\"_ _9\"> </span>asesores <span class=\"_ _9\"> </span>legales; <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>mismo <span class=\"_ _9\"></span>modo, <span class=\"_ _9\"> </span>Talgo <span class=\"_ _9\"> </span>cuenta <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>dict\u00e1menes<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha ye ff4 fs4 fc0 sc0 ls0 ws0\">contables <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>terceros <span class=\"_ _6\"></span>independi<span class=\"_ _1\"></span>entes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>reconocido<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>prestigio <span class=\"_ _6\"></span>que <span class=\"_ _a\"></span>ratifican <span class=\"_ _6\"></span>este <span class=\"_ _6\"></span>cambio <span class=\"_ _a\"></span>desde </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y265 ff4 fs4 fc0 sc0 ls0 ws0\">un punto de vis<span class=\"_ _1\"></span>ta de la infor<span class=\"_ _1\"></span>maci\u00f3n financiera. </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y267 ff4 fs4 fc0 sc0 ls0 ws0\">En <span class=\"_ _1\"></span>consecuencia <span class=\"_ _6\"></span>y sigui<span class=\"_ _6\"></span>endo un <span class=\"_ _6\"></span>criterio con<span class=\"_ _1\"></span>servado<span class=\"_ _1\"></span>r, l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>Administradores<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de Grupo <span class=\"_ _6\"></span>Talgo ha<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y268 ff4 fs4 fc0 sc0 ls0 ws0\">considerado oportuno registrar una provisi\u00f3n de 116 <span class=\"_ _0\"></span>millones de <span class=\"_ _0\"></span>euros con cargo <span class=\"_ _0\"></span>al cap\u00edtulo </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y2a8 ff7 fs4 fc0 sc0 ls0 ws0\">\u201cOtros gastos de explotaci\u00f3n\u201d de<span class=\"ff4\"> <span class=\"_ _0\"></span>la Cuenta de Resultados Consolidada<span class=\"_ _1\"></span> adjunta, importe que </span></div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y2a9 ff4 fs4 fc0 sc0 ls0 ws0\">coincide con<span class=\"_ _1\"></span> la penalizac<span class=\"_ _1\"></span>i\u00f3n m\u00e1xima <span class=\"_ _1\"></span>fijada en cl\u00e1<span class=\"_ _6\"></span>usula 24.3.3 del anterior<span class=\"_ _1\"></span>mente mencion<span class=\"_ _1\"></span>ado </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y2aa ff4 fs4 fc0 sc0 ls0 ws0\">contrato. </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y2ac ff4 fs4 fc0 sc0 ls0 ws0\">En <span class=\"_ _0\"></span>cualquier <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>sin perjuicio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>registrada, <span class=\"_ _0\"></span>Talgo <span class=\"_ _0\"></span>entiende que <span class=\"_ _7\"></span>se <span class=\"_ _0\"></span>mantiene<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y2ad ff4 fs4 fc0 sc0 ls0 ws0\">la <span class=\"_ _6\"></span>solidez de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>los <span class=\"_ _6\"></span>argumentos t\u00e9<span class=\"_ _1\"></span>cnicos <span class=\"_ _6\"></span>y jur<span class=\"_ _1\"></span>\u00eddicos <span class=\"_ _6\"></span>que si<span class=\"_ _1\"></span>empre <span class=\"_ _1\"></span>han <span class=\"_ _6\"></span>sustentado. <span class=\"_ _6\"></span>Talgo contin\u00faa<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y2ae ff4 fs4 fc0 sc0 ls0 ws0\">sosteniendo hasta d\u00eda de <span class=\"_ _0\"></span>hoy que <span class=\"_ _0\"></span>los retrasos se han <span class=\"_ _0\"></span>ocasionado<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>por<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>causas no imputables </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y2af ff4 fs4 fc0 sc0 ls0 ws0\">a Talgo <span class=\"_ _1\"></span>y, como si<span class=\"_ _1\"></span>empre <span class=\"_ _1\"></span>ha intentado<span class=\"_ _1\"></span>, procurar\u00e1 l<span class=\"_ _1\"></span>legar a <span class=\"_ _1\"></span>una soluci<span class=\"_ _1\"></span>\u00f3n con <span class=\"_ _1\"></span>Renfe que <span class=\"_ _1\"></span>proteja </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y32d ff4 fs4 fc0 sc0 ls0 ws0\">sus <span class=\"_ _0\"></span>intereses y <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>sus <span class=\"_ _0\"></span>accionistas<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>reservando su <span class=\"_ _7\"></span>derecho de <span class=\"_ _0\"></span>acudir <span class=\"_ _0\"></span>ant<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>Tribunales </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y32e ff4 fs4 fc0 sc0 ls0 ws0\">de Justicia, llegad<span class=\"_ _1\"></span>o el caso. </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 h3f y330 ff7 fs4 fc0 sc0 ls0 ws0\">Por <span class=\"_ _0\"></span>otro lado,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>el ep\u00edgrafe \u201cIngresos diferidos\u201d recoge <span class=\"_ _0\"></span>las estimaciones<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>razonables realizadas<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y331 ff4 fs4 fc0 sc0 ls0 ws0\">por <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>relaciona<span class=\"_ _1\"></span>das <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>obligaciones  contractuales <span class=\"_ _d\"> </span>relativas <span class=\"_ _d\"> </span>a  los <span class=\"_ _d\"> </span>contratos <span class=\"_ _d\"> </span>de </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y332 ff4 fs4 fc0 sc0 ls0 ws0\">mantenimiento<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>firmados <span class=\"_ _2\"></span>con <span class=\"_ _11\"></span>cli<span class=\"_ _1\"></span>entes, <span class=\"_ _2\"></span>principalmente,<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>elacionados<span class=\"_ _6\"></span> <span class=\"_ _11\"></span>con <span class=\"_ _2\"></span>costes <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>grandes </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y333 ff4 fs4 fc0 sc0 ls0 ws0\">trabajos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>mantenimiento <span class=\"_ _2\"></span>y <span class=\"_ _11\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>compromisos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>entrega <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>piezas<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>parque<span class=\"lse\">. <span class=\"_ _11\"></span></span>El <span class=\"_ _2\"></span>importe </div></div><div class=\"c w41 h3e gsdf\"><div class=\"t m0 x38 ha y334 ff4 fs4 fc0 sc0 ls0 ws0\">reconocido <span class=\"_ _0\"></span>en 2023 <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>otros movimientos <span class=\"_ _0\"></span>del Estado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Cambios <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>Patrimonio <span class=\"_ _0\"></span>Neto </div></div>se correspond<span class=\"lsf\">\u00eda<span class=\"_ _1\"></span><span class=\"ls0\"> principal<span class=\"_ _1\"></span>mente con la actuali<span class=\"_ _1\"></span>zaci\u00f3n de estas<span class=\"_ _1\"></span> obligaciones cont<span class=\"_ _1\"></span>ractuales</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "<div class=\"c w41 h3e gse1\"><div class=\"t m0 x38 h9 y199 ff3 fs4 fc0 sc0 ls7 ws0\">21.<span class=\"ls0\"> <span class=\"_ _32\"> </span>Gastos por ret<span class=\"_ _1\"></span>ribuci\u00f3n a los<span class=\"_ _1\"></span> empleados </span></div></div><div class=\"c w41 h3e gse1\"><div class=\"t m0 x38 ha y3f1 ff4 fs4 fc0 sc0 ls7 ws0\">a)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>El ep\u00edgrafe se desgl<span class=\"_ _1\"></span>osa como sigue:<span class=\"_ _1\"></span> </span></div></div><div class=\"gse2\"><table class=\"s w23c hff\" id=\"_3eec53e0-f922-43cf-bc73-f071b4303adb\"><tr><td></td><td></td><td class=\"c x36a ydce w1a6 h5b\"><div class=\"t m0 x43 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x36b ydcf wc1 h5a\"><div class=\"t m0 x9d hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x36a ydcf w1a6 h5a\"><div class=\"t m0 x96 hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x252 ydd0 w1a5 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Sueldos, salarios y asimilados </div></td><td class=\"c x36b ydd0 wc1 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">144 352 </div></td><td class=\"c x36a ydd0 w1a6 h5b\"><div class=\"t m0 x39 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">135 815 </div></td></tr><tr><td class=\"t m0 x24d hb ydd1 ff4 fs5 fc0 sc0 ls0 ws0\">Aportaciones y dotaciones para pensiones de aportaci\u00f3n </td><td></td><td></td></tr><tr><td class=\"t m0 x24d hb ydd2 ff4 fs5 fc0 sc0 ls0 ws0\">definida y otras obligaciones </td><td class=\"c x36b ydd3 wc1 h66\"><div class=\"t m0 x134 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">4 174 </div></td><td class=\"t m0 x36c hb ydd2 ff4 fs5 fc0 sc0 ls0 ws0\">3 637 </td></tr><tr><td class=\"c x252 yd58 w1a5 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Otras cargas sociales </div></td><td class=\"c x36b yd58 wc1 h5b\"><div class=\"t m0 x48 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">50 863 </div></td><td class=\"c x36a yd58 w1a6 h5b\"><div class=\"t m0 x52 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">45 106 </div></td></tr><tr><td></td><td class=\"c x36b ydd4 wc1 h5a\"><div class=\"t m0 x10 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">199 389 </div></td><td class=\"c x36a ydd4 w1a6 h5a\"><div class=\"t m0 x39 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">184 558 </div></td></tr></table></div><div class=\"c w41 h3e gse1\"><div class=\"t m0 x38 h3f y69a ff7 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _0\"></span>ep\u00edgrafe \u201c<span class=\"_ _0\"></span>Sueldos,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>salarios <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>asimilados\u201d<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>incluye <span class=\"_ _0\"></span>costes de <span class=\"_ _7\"></span>indemnizac<span class=\"_ _6\"></span>iones <span class=\"_ _0\"></span>que <span class=\"_ _7\"></span>al 31 <span class=\"_ _7\"></span>de </div></div><div class=\"c w41 h3e gse1\"><div class=\"t m0 x38 ha y69b ff4 fs4 fc0 sc0 ls0 ws0\">diciembre de 2024 as<span class=\"_ _1\"></span>cienden a <span class=\"ls7\">888</span> miles de<span class=\"_ _1\"></span> euros (2023: 1.<span class=\"ls7\">324</span> mil<span class=\"_ _1\"></span>es de euros). </div></div><div class=\"c w41 h3e gse1\"><div class=\"t m0 x38 ha y69d ff4 fs4 fc0 sc0 ls7 ws0\">b)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Compensaciones de<span class=\"_ _1\"></span> la Alta Direcci<span class=\"_ _1\"></span>\u00f3n y Administ<span class=\"_ _1\"></span>radores del G<span class=\"_ _1\"></span>rupo:  </span></div></div><div class=\"c w41 h3e gse1\"><div class=\"t m0 x38 ha y77e ff4 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _7\"></span>funci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Administr<span class=\"_ _1\"></span>ador <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _7\"></span>dominante <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>retribui<span class=\"_ _1\"></span>do <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ejercicios </div></div><div class=\"c w41 h3e gse1\"><div class=\"t m0 x38 ha y77f ff4 fs4 fc0 sc0 ls7 ws0\">202<span class=\"ls0\">4 y 2023. </span></div></div><div class=\"c w41 h3e gse1\"><div class=\"t m0 x38 ha y781 ff4 fs4 fc0 sc0 ls0 ws0\">Las <span class=\"_ _7\"></span>retribuciones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>ta <span class=\"_ _7\"></span>direcci\u00f3n, <span class=\"_ _7\"></span>entendida <span class=\"_ _7\"></span>\u00e9sta <span class=\"_ _2\"></span>como<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>miembros <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>forman <span class=\"_ _2\"></span>parte<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gse1\"><div class=\"t m0 x38 ha yb0 ff4 fs4 fc0 sc0 ls0 ws0\">del <span class=\"_ _7\"></span>comit\u00e9 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>direcci\u00f3n, <span class=\"_ _0\"></span>ascienden <span class=\"_ _2\"></span>a <span class=\"_ _7\"></span>1.214 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>concepto<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>retribuci\u00f3n <span class=\"_ _0\"></span>fija <span class=\"_ _2\"></span>y </div></div><div class=\"c w41 h3e gse1\"><div class=\"t m0 x38 ha y8d5 ff4 fs4 fc0 sc0 ls0 ws0\">variable <span class=\"_ _6\"></span>(1.<span class=\"ls7\">513 <span class=\"_ _a\"></span><span class=\"ls0\">miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>concepto <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>retribuci\u00f3n <span class=\"_ _a\"></span>fija <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>variable <span class=\"_ _6\"></span>a <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>2023). </span></span></div></div><div class=\"c w41 h3e gse1\"><div class=\"t m0 x38 ha y8d6 ff4 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _0\"></span>retribuci\u00f3n <span class=\"_ _0\"></span>de los <span class=\"_ _7\"></span>admini<span class=\"_ _1\"></span>stradores <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>funci\u00f3n de <span class=\"_ _7\"></span>alta <span class=\"_ _0\"></span>direcci\u00f3n del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>concepto </div></div><div class=\"c w41 h3e gse1\"><div class=\"t m0 x38 ha y8d7 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _7\"></span>retribuci\u00f3n <span class=\"_ _0\"></span>fija <span class=\"_ _2\"></span>y <span class=\"_ _7\"></span>variable <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>asciende <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span><span class=\"ls7\">1.157</span> <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2024 </div></div><div class=\"c w41 h3e gse1\"><div class=\"t m0 x38 ha y8d8 ff4 fs4 fc0 sc0 ls0 ws0\">(1.<span class=\"ls7\">807</span> miles de euros<span class=\"_ _1\"></span> en concepto de<span class=\"_ _1\"></span> retribuci\u00f3n fija y va<span class=\"_ _1\"></span>riable al 31 de<span class=\"_ _1\"></span> diciembre de 2023<span class=\"lsc\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></div></div><div class=\"c w41 h3e gse1\"><div class=\"t m0 x38 ha y460 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _8\"></span>consejero <span class=\"_ _9\"> </span>delegado <span class=\"_ _8\"></span>tiene <span class=\"_ _9\"></span>firmado <span class=\"_ _9\"></span>un <span class=\"_ _8\"></span>compromiso <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>retribuci\u00f3n <span class=\"_ _8\"></span>liquidable <span class=\"_ _8\"></span>en <span class=\"_ _9\"> </span>889.878 </div></div><div class=\"c w41 h3e gse1\"><div class=\"t m0 x38 ha y8d9 ff4 fs4 fc0 sc0 ls0 ws0\">acciones <span class=\"_ _9\"></span>de <span class=\"_ _9\"> </span>Talgo, <span class=\"_ _9\"> </span>S.A. <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>concepto <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>incentivo <span class=\"_ _8\"></span>de <span class=\"_ _13\"> </span>retenci\u00f3n, <span class=\"_ _8\"></span>pagadero <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>funci\u00f3n <span class=\"_ _9\"> </span>de </div></div><div class=\"c w41 h3e gse1\"><div class=\"t m0 x38 ha y76b ff4 fs4 fc0 sc0 ls0 ws0\">determinados <span class=\"_ _2\"></span>eventos <span class=\"_ _7\"></span>f<span class=\"_ _0\"></span>uturos. <span class=\"_ _2\"></span>Durante <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _11\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>reconocido <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>cuen<span class=\"_ _1\"></span>ta <span class=\"_ _2\"></span>de </div></div><div class=\"c w41 h3e gse1\"><div class=\"t m0 x38 ha y8da ff4 fs4 fc0 sc0 ls0 ws0\">p\u00e9rdidas <span class=\"_ _6\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>devengo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>este <span class=\"_ _6\"></span>compromiso <span class=\"_ _6\"></span>por <span class=\"_ _1\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>800 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _6\"></span>(800 </div></div><div class=\"c w41 h3e gse1\"><div class=\"t m0 x38 ha y8db ff4 fs4 fc0 sc0 ls0 ws0\">miles de euros en<span class=\"_ _1\"></span> el ejercici<span class=\"_ _1\"></span>o 2023<span class=\"lsc\">).</span> </div></div><div class=\"c w41 h3e gse4\"><div class=\"t m0 x38 ha y661 ff4 fs4 fc0 sc0 ls0 ws0\">La Sociedad dominan<span class=\"_ _1\"></span>te tien<span class=\"_ _1\"></span>e contratado para<span class=\"_ _1\"></span> todos sus empleados<span class=\"_ _6\"></span>,<span class=\"_ _0\"></span> incluyen<span class=\"_ _1\"></span>do personal </div></div><div class=\"c w41 h3e gse4\"><div class=\"t m0 x38 ha y8dd ff4 fs4 fc0 sc0 ls0 ws0\">directivo, un seguro <span class=\"_ _1\"></span>de vida ascendi<span class=\"_ _1\"></span>endo su cos<span class=\"_ _1\"></span>te para este pers<span class=\"_ _1\"></span>onal direc<span class=\"_ _1\"></span>tivo durante el </div></div><div class=\"c w41 h3e gse4\"><div class=\"t m0 x38 ha y8de ff4 fs4 fc0 sc0 ls0 ws0\">ejercicio 2024 a <span class=\"ls7\">42</span> <span class=\"_ _1\"></span>miles de euros <span class=\"_ _1\"></span>(<span class=\"ls7\">47</span> miles de euros en<span class=\"_ _1\"></span> 2023). El impor<span class=\"_ _1\"></span>te correspondien<span class=\"_ _1\"></span>te </div></div><div class=\"c w41 h3e gse4\"><div class=\"t m0 x38 ha y713 ff4 fs4 fc0 sc0 ls0 ws0\">al plan de pensiones<span class=\"_ _1\"></span> de este colec<span class=\"_ _1\"></span>tivo asciende <span class=\"_ _1\"></span>a <span class=\"ls7\">59</span> miles de euros en<span class=\"_ _1\"></span> 2024 (<span class=\"ls7\">55</span> miles de </div></div><div class=\"c w41 h3e gse4\"><div class=\"t m0 x38 ha y774 ff4 fs4 fc0 sc0 ls0 ws0\">euros en 2023). Adici<span class=\"_ _1\"></span>onalmente,<span class=\"_ _1\"></span> para algunos <span class=\"_ _1\"></span>miembros de la<span class=\"_ _1\"></span> Alta Direcci<span class=\"_ _1\"></span>\u00f3n y para los </div></div><div class=\"c w41 h3e gse4\"><div class=\"t m0 x38 ha y8df ff4 fs4 fc0 sc0 ls0 ws0\">Administradores exis<span class=\"_ _1\"></span>ten p\u00f3li<span class=\"_ _1\"></span>zas de seguro de res<span class=\"_ _1\"></span>ponsabilida<span class=\"_ _1\"></span>d civil, cuyas primas pagada<span class=\"_ _1\"></span>s </div></div><div class=\"c w41 h3e gse4\"><div class=\"t m0 x38 ha y8e0 ff4 fs4 fc0 sc0 ls0 ws0\">durante l<span class=\"ls7\">os</span> ejercicios 20<span class=\"_ _1\"></span>24 y 2023 ascienden <span class=\"ls9\">a </span>75 y 72 miles de<span class=\"_ _1\"></span> euros re<span class=\"_ _1\"></span>spectivamente.<span class=\"_ _1\"></span> Su </div></div><div class=\"c w41 h3e gse4\"><div class=\"t m0 x38 ha y2a1 ff4 fs4 fc0 sc0 ls0 ws0\">cobertura se conside<span class=\"_ _1\"></span>ra suficien<span class=\"_ _1\"></span>te. </div></div><div class=\"c w41 h3e gse4\"><div class=\"t m0 x38 ha y8e1 ff4 fs4 fc0 sc0 ls0 ws0\">Durante el e<span class=\"_ _1\"></span>jercicio 2015<span class=\"_ _1\"></span> se otorgaron<span class=\"_ _1\"></span> pr\u00e9stamos<span class=\"_ _1\"></span> a miembros<span class=\"_ _1\"></span> de la dire<span class=\"_ _1\"></span>cci\u00f3n para la <span class=\"_ _1\"></span>compra </div></div><div class=\"c w41 h3e gse4\"><div class=\"t m0 x38 ha y8e2 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sociedad <span class=\"_ _0\"></span>-matriz cuyo <span class=\"_ _0\"></span>importe pendiente <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>cierre del <span class=\"_ _7\"></span>ejercici<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>asciende <span class=\"_ _0\"></span>a </div></div><div class=\"c w41 h3e gse4\"><div class=\"t m0 x38 ha y8e3 ff4 fs4 fc0 sc0 ls0 ws0\">6<span class=\"ls7\">35</span> <span class=\"_ _6\"></span>miles de<span class=\"_ _6\"></span> euros<span class=\"_ _6\"></span> (nota <span class=\"_ _6\"></span>10), <span class=\"_ _6\"></span>los <span class=\"_ _1\"></span>mencionados <span class=\"_ _6\"></span>pr\u00e9stamo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>est\u00e1n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>referenciados <span class=\"_ _1\"></span>al <span class=\"_ _6\"></span>Euribor <span class=\"_ _6\"></span>m\u00e1s </div></div><div class=\"c w41 h3e gse4\"><div class=\"t m0 x38 ha y8e4 ff4 fs4 fc0 sc0 ls0 ws0\">un diferencial de<span class=\"_ _1\"></span> mercado.<span class=\"_ _39\"> </span> </div></div><div class=\"c w41 h3e gs34\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">c) <span class=\"_ _c\"> </span>Remuneraci<span class=\"_ _1\"></span>ones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>consejeros <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>desempe\u00f1o <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>su </div></div><div class=\"c w41 h3e gs34\"><div class=\"t m0 x8d ha y198 ff4 fs4 fc0 sc0 ls0 ws0\">cargo. </div></div><div class=\"c w41 h3e gs34\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">Durante <span class=\"_ _13\"> </span>el <span class=\"_ _13\"> </span>ejercicio <span class=\"_ _13\"> </span>2024 <span class=\"_ _13\"> </span>y <span class=\"_ _13\"> </span>2023 <span class=\"_ _13\"> </span>las <span class=\"_ _f\"> </span>remuneraci<span class=\"_ _1\"></span>ones <span class=\"_ _13\"> </span>devengadas <span class=\"_ _13\"> </span>por <span class=\"_ _13\"> </span>los <span class=\"_ _13\"> </span>miembros <span class=\"_ _13\"> </span>del </div></div><div class=\"c w41 h3e gs34\"><div class=\"t m0 x38 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">Consejo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Administra<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>Sociedad <span class=\"_ _f\"> </span>dominante <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>desempe\u00f1<span class=\"_ _1\"></span>o <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>ese <span class=\"_ _e\"> </span>cargo </div></div><div class=\"c w41 h3e gs34\"><div class=\"t m0 x38 ha y19c ff4 fs4 fc0 sc0 ls0 ws0\">ascendieron a <span class=\"ls7\">550</span> mi<span class=\"_ _1\"></span>les de euros.<span class=\"_ _1\"></span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-550": {
   "value": "b)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Compensaciones de<span class=\"_ _1\"></span> la Alta Direcci<span class=\"_ _1\"></span>\u00f3n y Administ<span class=\"_ _1\"></span>radores del G<span class=\"_ _1\"></span>rupo:  </span>La <span class=\"_ _7\"></span>funci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Administr<span class=\"_ _1\"></span>ador <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _7\"></span>dominante <span class=\"_ _0\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>retribui<span class=\"_ _1\"></span>do <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ejercicios 202<span class=\"ls0\">4 y 2023. </span>Las <span class=\"_ _7\"></span>retribuciones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>ta <span class=\"_ _7\"></span>direcci\u00f3n, <span class=\"_ _7\"></span>entendida <span class=\"_ _7\"></span>\u00e9sta <span class=\"_ _2\"></span>como<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>miembros <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>forman <span class=\"_ _2\"></span>parte<span class=\"_ _1\"></span> del <span class=\"_ _7\"></span>comit\u00e9 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>direcci\u00f3n, <span class=\"_ _0\"></span>ascienden <span class=\"_ _2\"></span>a <span class=\"_ _7\"></span>1.214 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>concepto<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>retribuci\u00f3n <span class=\"_ _0\"></span>fija <span class=\"_ _2\"></span>y variable <span class=\"_ _6\"></span>(1.<span class=\"ls7\">513 <span class=\"_ _a\"></span><span class=\"ls0\">miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>concepto <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>retribuci\u00f3n <span class=\"_ _a\"></span>fija <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>variable <span class=\"_ _6\"></span>a <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>2023). </span></span>La <span class=\"_ _0\"></span>retribuci\u00f3n <span class=\"_ _0\"></span>de los <span class=\"_ _7\"></span>admini<span class=\"_ _1\"></span>stradores <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>funci\u00f3n de <span class=\"_ _7\"></span>alta <span class=\"_ _0\"></span>direcci\u00f3n del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>concepto de <span class=\"_ _7\"></span>retribuci\u00f3n <span class=\"_ _0\"></span>fija <span class=\"_ _2\"></span>y <span class=\"_ _7\"></span>variable <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>asciende <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span><span class=\"ls7\">1.157</span> <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2024 (1.<span class=\"ls7\">807</span> miles de euros<span class=\"_ _1\"></span> en concepto de<span class=\"_ _1\"></span> retribuci\u00f3n fija y va<span class=\"_ _1\"></span>riable al 31 de<span class=\"_ _1\"></span> diciembre de 2023<span class=\"lsc\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>El <span class=\"_ _8\"></span>consejero <span class=\"_ _9\"> </span>delegado <span class=\"_ _8\"></span>tiene <span class=\"_ _9\"></span>firmado <span class=\"_ _9\"></span>un <span class=\"_ _8\"></span>compromiso <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>retribuci\u00f3n <span class=\"_ _8\"></span>liquidable <span class=\"_ _8\"></span>en <span class=\"_ _9\"> </span>889.878 acciones <span class=\"_ _9\"></span>de <span class=\"_ _9\"> </span>Talgo, <span class=\"_ _9\"> </span>S.A. <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>concepto <span class=\"_ _9\"> </span>de <span class=\"_ _13\"> </span>incentivo <span class=\"_ _8\"></span>de <span class=\"_ _13\"> </span>retenci\u00f3n, <span class=\"_ _8\"></span>pagadero <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>funci\u00f3n <span class=\"_ _9\"> </span>de determinados <span class=\"_ _2\"></span>eventos <span class=\"_ _7\"></span>f<span class=\"_ _0\"></span>uturos. <span class=\"_ _2\"></span>Durante <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _11\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>reconocido <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _11\"></span>cuen<span class=\"_ _1\"></span>ta <span class=\"_ _2\"></span>de p\u00e9rdidas <span class=\"_ _6\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>devengo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>este <span class=\"_ _6\"></span>compromiso <span class=\"_ _6\"></span>por <span class=\"_ _1\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>800 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _6\"></span>(800 miles de euros en<span class=\"_ _1\"></span> el ejercici<span class=\"_ _1\"></span>o 2023<span class=\"lsc\">).</span> La Sociedad dominan<span class=\"_ _1\"></span>te tien<span class=\"_ _1\"></span>e contratado para<span class=\"_ _1\"></span> todos sus empleados<span class=\"_ _6\"></span>,<span class=\"_ _0\"></span> incluyen<span class=\"_ _1\"></span>do personal directivo, un seguro <span class=\"_ _1\"></span>de vida ascendi<span class=\"_ _1\"></span>endo su cos<span class=\"_ _1\"></span>te para este pers<span class=\"_ _1\"></span>onal direc<span class=\"_ _1\"></span>tivo durante el ejercicio 2024 a <span class=\"ls7\">42</span> <span class=\"_ _1\"></span>miles de euros <span class=\"_ _1\"></span>(<span class=\"ls7\">47</span> miles de euros en<span class=\"_ _1\"></span> 2023). El impor<span class=\"_ _1\"></span>te correspondien<span class=\"_ _1\"></span>te al plan de pensiones<span class=\"_ _1\"></span> de este colec<span class=\"_ _1\"></span>tivo asciende <span class=\"_ _1\"></span>a <span class=\"ls7\">59</span> miles de euros en<span class=\"_ _1\"></span> 2024 (<span class=\"ls7\">55</span> miles de euros en 2023). Adici<span class=\"_ _1\"></span>onalmente,<span class=\"_ _1\"></span> para algunos <span class=\"_ _1\"></span>miembros de la<span class=\"_ _1\"></span> Alta Direcci<span class=\"_ _1\"></span>\u00f3n y para los Administradores exis<span class=\"_ _1\"></span>ten p\u00f3li<span class=\"_ _1\"></span>zas de seguro de res<span class=\"_ _1\"></span>ponsabilida<span class=\"_ _1\"></span>d civil, cuyas primas pagada<span class=\"_ _1\"></span>s durante l<span class=\"ls7\">os</span> ejercicios 20<span class=\"_ _1\"></span>24 y 2023 ascienden <span class=\"ls9\">a </span>75 y 72 miles de<span class=\"_ _1\"></span> euros re<span class=\"_ _1\"></span>spectivamente.<span class=\"_ _1\"></span> Su cobertura se conside<span class=\"_ _1\"></span>ra suficien<span class=\"_ _1\"></span>te. Durante el e<span class=\"_ _1\"></span>jercicio 2015<span class=\"_ _1\"></span> se otorgaron<span class=\"_ _1\"></span> pr\u00e9stamos<span class=\"_ _1\"></span> a miembros<span class=\"_ _1\"></span> de la dire<span class=\"_ _1\"></span>cci\u00f3n para la <span class=\"_ _1\"></span>compra de <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sociedad <span class=\"_ _0\"></span>-matriz cuyo <span class=\"_ _0\"></span>importe pendiente <span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>cierre del <span class=\"_ _7\"></span>ejercici<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>asciende <span class=\"_ _0\"></span>a 6<span class=\"ls7\">35</span> <span class=\"_ _6\"></span>miles de<span class=\"_ _6\"></span> euros<span class=\"_ _6\"></span> (nota <span class=\"_ _6\"></span>10), <span class=\"_ _6\"></span>los <span class=\"_ _1\"></span>mencionados <span class=\"_ _6\"></span>pr\u00e9stamo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>est\u00e1n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>referenciados <span class=\"_ _1\"></span>al <span class=\"_ _6\"></span>Euribor <span class=\"_ _6\"></span>m\u00e1s un diferencial de<span class=\"_ _1\"></span> mercado.<span class=\"_ _39\"> </span>c) <span class=\"_ _c\"> </span>Remuneraci<span class=\"_ _1\"></span>ones <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>consejeros <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>desempe\u00f1o <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>su cargo. Durante <span class=\"_ _13\"> </span>el <span class=\"_ _13\"> </span>ejercicio <span class=\"_ _13\"> </span>2024 <span class=\"_ _13\"> </span>y <span class=\"_ _13\"> </span>2023 <span class=\"_ _13\"> </span>las <span class=\"_ _f\"> </span>remuneraci<span class=\"_ _1\"></span>ones <span class=\"_ _13\"> </span>devengadas <span class=\"_ _13\"> </span>por <span class=\"_ _13\"> </span>los <span class=\"_ _13\"> </span>miembros <span class=\"_ _13\"> </span>del Consejo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>Administra<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>Sociedad <span class=\"_ _f\"> </span>dominante <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>desempe\u00f1<span class=\"_ _1\"></span>o <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>ese <span class=\"_ _e\"> </span>cargo ascendieron a <span class=\"ls7\">550</span> mi<span class=\"_ _1\"></span>les de euros.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "22.     Trabajadores<span class=\"_ _1\"></span> La <span class=\"_ _6\"></span>distribuci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>plantilla <span class=\"_ _a\"></span>media <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>durante <span class=\"_ _a\"></span>los <span class=\"_ _6\"></span>ejercicios <span class=\"_ _6\"></span><span class=\"ls7\">202<span class=\"ls0\">4 <span class=\"_ _6\"></span>y <span class=\"_ _a\"></span><span class=\"ls7\">202<span class=\"_ _0\"></span><span class=\"ls0\">3 <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>categor\u00eda<span class=\"_ _1\"></span> </span></span></span></span>y sexo, es la sigui<span class=\"_ _1\"></span>ente: <table class=\"s w23d h121\" id=\"_eaed0557-69eb-47cd-a6ac-b704b6d9e708\"><tr><td></td><td></td><td class=\"c x36d ydd5 w1aa h5b\"><div class=\"t m0 x14d hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x36e ydd5 w1ab h5b\"><div class=\"t m0 x93 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x36d ydd6 w1ac h5a\"><div class=\"t m0 x65 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Hombres </div></td><td class=\"c x36f ydd6 w1a0 h5a\"><div class=\"t m0 x1d hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Mujeres </div></td><td class=\"c x36e ydd6 w1ac h5a\"><div class=\"t m0 x65 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Hombres </div></td><td class=\"c x2b4 ydd6 w2f h5a\"><div class=\"t m0 x49 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Mujeres </div></td></tr><tr><td class=\"c x225 ydd7 w1a8 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Consejeros y Alta Direcci\u00f3n  </div></td><td class=\"c x36d ydd7 w1ac h5b\"><div class=\"t m0 x32 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x36f ydd7 w1a0 h5b\"><div class=\"t m0 x1c hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x36e ydd7 w1ac h5b\"><div class=\"t m0 x32 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x2b4 ydd7 w2f h5b\"><div class=\"t m0 x66 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 </div></td></tr><tr><td class=\"c x225 ydd8 w1a8 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Direcci\u00f3n </div></td><td class=\"c x36d ydd8 w1ac h5a\"><div class=\"t m0 x37 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">56<span class=\"ls0\"> </span></div></td><td class=\"c x36f ydd8 w1a0 h5a\"><div class=\"t m0 x1c hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">8 </div></td><td class=\"c x36e ydd8 w1ac h5a\"><div class=\"t m0 x37 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">54<span class=\"ls0\"> </span></div></td><td class=\"c x2b4 ydd8 w2f h5a\"><div class=\"t m0 x66 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">7 </div></td></tr><tr><td class=\"c x225 ydd9 w1a8 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Mandos Intermedios </div></td><td class=\"c x36d ydd9 w1ac h5b\"><div class=\"t m0 x3a hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">383<span class=\"ls0\"> </span></div></td><td class=\"c x36f ydd9 w1a0 h5b\"><div class=\"t m0 x51 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">72<span class=\"ls0\"> </span></div></td><td class=\"c x36e ydd9 w1ac h5b\"><div class=\"t m0 x3a hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">367<span class=\"ls0\"> </span></div></td><td class=\"c x2b4 ydd9 w2f h5b\"><div class=\"t m0 x1c hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">69<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ydda w1a8 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">T\u00e9cnicos </div></td><td class=\"c x36d ydda w1ac h5b\"><div class=\"t m0 x7b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 546 </div></td><td class=\"c x36f ydda w1a0 h5b\"><div class=\"t m0 x7b hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">391<span class=\"ls0\"> </span></div></td><td class=\"c x36e ydda w1ac h5b\"><div class=\"t m0 x7b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 297 </div></td><td class=\"c x2b4 ydda w2f h5b\"><div class=\"t m0 x51 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">339<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x36d yddb w1ac h5b\"><div class=\"t m0 x7b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">2 990 </div></td><td class=\"c x36f yddb w1a0 h5b\"><div class=\"t m0 x7b hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">473<span class=\"ls0\"> </span></div></td><td class=\"c x36e yddb w1ac h5b\"><div class=\"t m0 x7b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">2 723 </div></td><td class=\"c x2b4 yddb w2f h5b\"><div class=\"t m0 x51 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">417<span class=\"ls0\"> </span></div></td></tr></table>Asimismo, la distribuci<span class=\"_ _1\"></span>\u00f3n de la plantilla por catego<span class=\"_ _1\"></span>r\u00eda y sexo al cierre de los ejercicios <span class=\"ls7\">202</span>4 <span class=\"ls1c\">y </span>202<span class=\"ls0\">3, es la siguiente<span class=\"_ _1\"></span>: </span><table class=\"s w23d h122\" id=\"_c369cd67-e3c8-450c-b290-a9d3f8e938c8\"><tr><td></td><td></td><td class=\"c x36d yddc w1aa h5b\"><div class=\"t m0 x4 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls3\">202</span>4 </div></td><td></td><td class=\"c x36e yddc w1ab h5b\"><div class=\"t m0 xf7 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls3\">202</span>3 </div></td></tr><tr><td></td><td class=\"c x36d yddd w1ac h5b\"><div class=\"t m0 x65 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Hombres </div></td><td class=\"c x36f yddd w1a0 h5b\"><div class=\"t m0 x1d hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Mujeres </div></td><td class=\"c x36e yddd w1ac h5b\"><div class=\"t m0 x65 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Hombres </div></td><td class=\"c x2b4 yddd w2f h5b\"><div class=\"t m0 x49 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Mujeres </div></td></tr><tr><td class=\"c x225 yc7a w1a8 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Consejeros y Alta Direcci\u00f3n  </div></td><td class=\"c x36d yc7a w1ac h5a\"><div class=\"t m0 x32 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x36f yc7a w1a0 h5a\"><div class=\"t m0 x1c hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x36e yc7a w1ac h5a\"><div class=\"t m0 x32 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x2b4 yc7a w2f h5a\"><div class=\"t m0 x66 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">2 </div></td></tr><tr><td class=\"c x225 yc7b w1a8 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Direcci\u00f3n </div></td><td class=\"c x36d yc7b w1ac h5b\"><div class=\"t m0 x37 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">58<span class=\"ls0\"> </span></div></td><td class=\"c x36f yc7b w1a0 h5b\"><div class=\"t m0 x1c hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">8 </div></td><td class=\"c x36e yc7b w1ac h5b\"><div class=\"t m0 x37 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">56 <span class=\"ls0\"> </span></div></td><td class=\"c x2b4 yc7b w2f h5b\"><div class=\"t m0 x66 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">7 </div></td></tr><tr><td class=\"c x225 yc94 w1a8 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Mandos Intermedios </div></td><td class=\"c x36d yc94 w1ac h5b\"><div class=\"t m0 x3a hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">406<span class=\"ls0\"> </span></div></td><td class=\"c x36f yc94 w1a0 h5b\"><div class=\"t m0 x51 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">71<span class=\"ls0\"> </span></div></td><td class=\"c x36e yc94 w1ac h5b\"><div class=\"t m0 x3a hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">372<span class=\"ls0\"> </span></div></td><td class=\"c x2b4 yc94 w2f h5b\"><div class=\"t m0 x1c hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">70<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yc95 w1a8 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">T\u00e9cnicos </div></td><td class=\"c x36d yc95 w1ac h5b\"><div class=\"t m0 x7b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 5<span class=\"ls3\">86</span> </div></td><td class=\"c x36f yc95 w1a0 h5b\"><div class=\"t m0 x7b hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">404<span class=\"ls0\"> </span></div></td><td class=\"c x36e yc95 w1ac h5b\"><div class=\"t m0 x7b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 443 </div></td><td class=\"c x2b4 yc95 w2f h5b\"><div class=\"t m0 x51 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">362<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x36d yc7e w1ac h5b\"><div class=\"t m0 x7b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">3 055 </div></td><td class=\"c x36f yc7e w1a0 h5b\"><div class=\"t m0 x7b hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">485<span class=\"ls0\"> </span></div></td><td class=\"c x36e yc7e w1ac h5b\"><div class=\"t m0 x7b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">2 876 </div></td><td class=\"c x2b4 yc7e w2f h5b\"><div class=\"t m0 x51 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">441<span class=\"ls0\"> </span></div></td></tr></table>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _a\"></span>m<span class=\"_ _0\"></span>antiene <span class=\"_ _a\"></span>al <span class=\"_ _6\"></span>cierre <span class=\"_ _6\"></span>del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _6\"></span>2024 <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>plantill<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span><span class=\"ls7\">33<span class=\"ls0\"> <span class=\"_ _6\"></span>personas <span class=\"_ _6\"></span>con <span class=\"_ _a\"></span>una <span class=\"_ _6\"></span>discapacidad </span></span>superior <span class=\"_ _a\"></span>o <span class=\"_ _6\"></span>igual<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _a\"></span>33% <span class=\"_ _a\"></span>(25 <span class=\"_ _6\"></span>en <span class=\"_ _a\"></span>2023) <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _a\"></span>cuales <span class=\"_ _a\"></span><span class=\"ls7\">8 <span class=\"_ _6\"></span><span class=\"ls0\">son <span class=\"_ _a\"></span>mujeres <span class=\"_ _a\"></span>(6 <span class=\"_ _6\"></span>en <span class=\"_ _a\"></span>2023) <span class=\"_ _a\"></span>y <span class=\"_ _6\"></span><span class=\"ls7\">25<span class=\"ls0\"> <span class=\"_ _a\"></span>son <span class=\"_ _6\"></span>hombres<span class=\"_ _1\"></span> </span></span></span></span>(<span class=\"ls7\">19</span> en 2023)<span class=\"_ _1\"></span>, este col<span class=\"_ _1\"></span>ectivo est\u00e1 <span class=\"_ _1\"></span>represen<span class=\"_ _1\"></span>tado en <span class=\"_ _1\"></span>todas las ca<span class=\"_ _1\"></span>tegor\u00edas de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>plantilla excepto<span class=\"_ _1\"></span> en la categor\u00eda de<span class=\"_ _1\"></span> Consejeros<span class=\"_ _1\"></span> y Alta Direcci\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "<div class=\"c w41 h3e gse7\"><div class=\"t m0 x38 h9 y197 ff3 fs4 fc0 sc0 ls7 ws0\">23.<span class=\"ls0\"> <span class=\"_ _32\"> </span>Coste de aprovis<span class=\"_ _1\"></span>ionamientos<span class=\"_ _1\"></span> y Otros gastos d<span class=\"_ _1\"></span>e explotaci\u00f3n </span></div></div><div class=\"c w41 h3e gse7\"><div class=\"t m0 x38 ha y58b ff4 fs4 fc0 sc0 ls7 ws0\">a)<span class=\"ls0\"> <span class=\"_ _2c\"> </span>El ep\u00edgrafe de Coste<span class=\"_ _1\"></span> de aprovision<span class=\"_ _1\"></span>amientos se desgl<span class=\"_ _1\"></span>osa como sigue:  </span></div></div><div class=\"gse8\"><table class=\"s w240 h124\" id=\"_ca315e8e-04d4-41eb-91d9-dc2246a46467\"><tr><td></td><td></td><td class=\"c x243 ydf3 w1b3 h2\"><div class=\"t m0 xf7 hc ybd ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x243 ydf4 w5a h5b\"><div class=\"t m0 x134 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x244 ydf4 w1b4 h5b\"><div class=\"t m0 x134 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ydf5 w59 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Compras nacionales </div></td><td class=\"c x243 ydf5 w5a h5b\"><div class=\"t m0 x68 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">169 291 </div></td><td class=\"c x244 ydf5 w1b4 h5b\"><div class=\"t m0 x68 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">155 158 </div></td></tr><tr><td class=\"c x225 ydf6 w59 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Adquisiciones Intracomunitarias </div></td><td class=\"c x243 ydf6 w5a h5b\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">45 640 </div></td><td class=\"c x244 ydf6 w1b4 h5b\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">45 499 </div></td></tr><tr><td class=\"c x225 ydf7 w59 h68\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Importaciones </div></td><td class=\"c x243 ydf7 w5a h68\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">26 378 </div></td><td class=\"c x244 ydf7 w1b4 h68\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">28 994 </div></td></tr><tr><td class=\"c x225 ydf8 w59 h7d\"><div class=\"t m0 x2 hb y10e ff4 fs5 fc0 sc0 ls0 ws0\">Variaci\u00f3n de existencias </div></td><td class=\"c x243 ydf8 w5a h7d\"><div class=\"t m0 x39 hb y10e ff4 fs5 fc0 sc0 ls0 ws0\">7 888 </div></td><td class=\"c x244 ydf8 w1b4 h7d\"><div class=\"t m0 x50 hb y10e ff4 fs5 fc0 sc0 ls0 ws0\">(   3 910) </div></td></tr><tr><td class=\"c x225 ydf9 w59 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Consumo de materias primas y otras materias consumibles </div></td><td class=\"c x243 ydf9 w5a h5b\"><div class=\"t m0 x68 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">249 197 </div></td><td class=\"c x244 ydf9 w1b4 h5b\"><div class=\"t m0 x68 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">225 741 </div></td></tr><tr><td class=\"c x225 ydfa w59 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Otros gastos externos </div></td><td class=\"c x243 ydfa w5a h5a\"><div class=\"t m0 x2b hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">86 334 </div></td><td class=\"c x244 ydfa w1b4 h5a\"><div class=\"t m0 x2b hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">82 592 </div></td></tr><tr><td class=\"c x225 ydfb w59 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Otros gastos externos </div></td><td class=\"c x243 ydfb w5a h5b\"><div class=\"t m0 x2b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">86 334 </div></td><td class=\"c x244 ydfb w1b4 h5b\"><div class=\"t m0 x2b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">82 592 </div></td></tr><tr><td class=\"c x225 ydfc w59 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Deterioro de materias primas y otros aprovisionamientos (nota 12) </div></td><td class=\"c x243 ydfc w5a h5a\"><div class=\"t m0 x1b hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">339<span class=\"ls0\"> </span></div></td><td class=\"c x244 ydfc w1b4 h5a\"><div class=\"t m0 x10 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(    393) </div></td></tr><tr><td class=\"c x225 ydfd w59 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Deterioro de materias primas y otros aprovisionamientos </div></td><td class=\"c x243 ydfd w5a h5b\"><div class=\"t m0 x1b hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">339<span class=\"ls0\"> </span></div></td><td class=\"c x244 ydfd w1b4 h5b\"><div class=\"t m0 x10 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">(    393) </div></td></tr></table></div><div class=\"c w41 h3e gsea\"><div class=\"t m0 x38 ha y8fb ff4 fs4 fc0 sc0 ls7 ws0\">b)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>El ep\u00edgrafe de O<span class=\"_ _1\"></span>tros gastos de expl<span class=\"_ _1\"></span>otaci\u00f3n se<span class=\"_ _1\"></span> desglosa como sigue:<span class=\"_ _1\"></span> </span></div></div><div class=\"gseb\"><table class=\"s w23e h122\" id=\"_08c8ba5a-61a8-4a79-9133-4554313ba2d0\"><tr><td></td><td></td><td class=\"c x34a ydde w1b1 h5b\"><div class=\"t m0 x43 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x370 yddf w1af h5a\"><div class=\"t m0 x66 hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x34a yddf w1b1 h5a\"><div class=\"t m0 x96 hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yde0 w1ae h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Servicios Exteriores </div></td><td class=\"c x370 yde0 w1af h5b\"><div class=\"t m0 x53 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">76 031 </div></td><td class=\"c x34a yde0 w1b1 h5b\"><div class=\"t m0 x52 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">85 267 </div></td></tr><tr><td class=\"c x225 yde1 w1ae h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Tributos </div></td><td class=\"c x370 yde1 w1af h5a\"><div class=\"t m0 x108 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">411<span class=\"ls0\"> </span></div></td><td class=\"c x34a yde1 w1b1 h5a\"><div class=\"t m0 x36 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">321<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yde2 w1ae h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">P\u00e9rdidas, deterioro y variaci\u00f3n de provisiones </div></td><td class=\"c x370 yde2 w1af h5b\"><div class=\"t m0 x14 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">124 408 </div></td><td class=\"c x34a yde2 w1b1 h5b\"><div class=\"t m0 x52 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">12 775 </div></td></tr><tr><td class=\"c x225 yde3 w1ae h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Otros gastos de gesti\u00f3n corriente </div></td><td class=\"c x370 yde3 w1af h5b\"><div class=\"t m0 x108 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">550<span class=\"ls0\"> </span></div></td><td class=\"c x34a yde3 w1b1 h5b\"><div class=\"t m0 x36 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">550<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yde4 w1ae h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Total Otros gastos de explotaci\u00f3n </div></td><td class=\"c x370 yde4 w1af h5b\"><div class=\"t m0 x14 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">201 400 </div></td><td class=\"c x34a yde4 w1b1 h5b\"><div class=\"t m0 x52 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">98 913 </div></td></tr></table></div><div class=\"c w41 h3e gsea\"><div class=\"t m0 x38 ha yb9 ff4 fs4 fc0 sc0 ls0 ws0\">El desglose del ep\u00edg<span class=\"_ _1\"></span>rafe Servici<span class=\"_ _1\"></span>os Exteriores<span class=\"_ _1\"></span> es el que sigue: </div></div><div class=\"gsec\"><table class=\"s w23f h123\" id=\"_592acc59-ab7b-44d2-9301-2b93782cd849\"><tr><td></td><td></td><td class=\"c x34a yde5 w1b1 h5b\"><div class=\"t m0 x43 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x370 yde6 w1af h5b\"><div class=\"t m0 x66 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x34a yde6 w1b1 h5b\"><div class=\"t m0 x96 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yde7 w1b2 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Gastos de investigaci\u00f3n y desarrollo </div></td><td class=\"c x370 yde7 w1af h5a\"><div class=\"t m0 x1f hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x34a yde7 w1b1 h5a\"><div class=\"t m0 x38 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">2 </div></td></tr><tr><td class=\"c x225 yde8 w1b2 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Arrendamientos y c\u00e1nones </div></td><td class=\"c x370 yde8 w1af h5b\"><div class=\"t m0 x9d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">4 862 </div></td><td class=\"c x34a yde8 w1b1 h5b\"><div class=\"t m0 x9e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">3 527 </div></td></tr><tr><td class=\"c x225 yde9 w1b2 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Reparaci\u00f3n y conservaci\u00f3n </div></td><td class=\"c x370 yde9 w1af h5b\"><div class=\"t m0 x53 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">10 656 </div></td><td class=\"c x34a yde9 w1b1 h5b\"><div class=\"t m0 x9e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">6 836 </div></td></tr><tr><td class=\"c x225 ydea w1b2 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Servicios de profesionales independientes </div></td><td class=\"c x370 ydea w1af h5b\"><div class=\"t m0 x53 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">12 482 </div></td><td class=\"c x34a ydea w1b1 h5b\"><div class=\"t m0 x52 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">10 795 </div></td></tr><tr><td class=\"c x225 ydeb w1b2 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Transporte </div></td><td class=\"c x370 ydeb w1af h5a\"><div class=\"t m0 x9d hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">9 889 </div></td><td class=\"c x34a ydeb w1b1 h5a\"><div class=\"t m0 x9e hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">8 009 </div></td></tr><tr><td class=\"c x225 ydec w1b2 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Primas de seguros </div></td><td class=\"c x370 ydec w1af h5b\"><div class=\"t m0 x9d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">7 955 </div></td><td class=\"c x34a ydec w1b1 h5b\"><div class=\"t m0 x9e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">7 358 </div></td></tr><tr><td class=\"c x225 yded w1b2 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Servicios bancarios y similares </div></td><td class=\"c x370 yded w1af h5b\"><div class=\"t m0 x108 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">682<span class=\"ls0\"> </span></div></td><td class=\"c x34a yded w1b1 h5b\"><div class=\"t m0 x36 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">522<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ydee w1b2 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Publicidad, propaganda y relaciones p\u00fablicas </div></td><td class=\"c x370 ydee w1af h5b\"><div class=\"t m0 x9d hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">1 676<span class=\"ls0\"> </span></div></td><td class=\"c x34a ydee w1b1 h5b\"><div class=\"t m0 x9e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 859 </div></td></tr><tr><td class=\"c x225 ydef w1b2 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Desplazamientos </div></td><td class=\"c x370 ydef w1af h5a\"><div class=\"t m0 x53 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">10 156 </div></td><td class=\"c x34a ydef w1b1 h5a\"><div class=\"t m0 x9e hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">7 324 </div></td></tr><tr><td class=\"c x225 ydf0 w1b2 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Suministros </div></td><td class=\"c x370 ydf0 w1af h5b\"><div class=\"t m0 x9d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">4 902 </div></td><td class=\"c x34a ydf0 w1b1 h5b\"><div class=\"t m0 x9e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">6 439 </div></td></tr><tr><td class=\"c x225 ydf1 w1b2 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Otros gastos de explotaci\u00f3n </div></td><td class=\"c x370 ydf1 w1af h5b\"><div class=\"t m0 x53 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">12 766 </div></td><td class=\"c x34a ydf1 w1b1 h5b\"><div class=\"t m0 x52 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">32 596 </div></td></tr><tr><td class=\"c x225 ydf2 w1b2 h5a\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Total Servicios Exteriores </div></td><td class=\"c x370 ydf2 w1af h5a\"><div class=\"t m0 x53 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">76 031 </div></td><td class=\"c x34a ydf2 w1b1 h5a\"><div class=\"t m0 x52 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">85 267 </div></td></tr></table></div><div class=\"c w41 h3e gsea\"><div class=\"t m0 x38 ha y803 ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _b\"> </span>administrado<span class=\"_ _1\"></span>res <span class=\"_ _5\"> </span>del <span class=\"_ _b\"> </span>Grupo <span class=\"_ _5\"> </span>consolidado <span class=\"_ _b\"> </span>no <span class=\"_ _b\"> </span>esperan <span class=\"_ _5\"> </span>cambios <span class=\"_ _5\"> </span>significativos <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>los </div></div><div class=\"c w41 h3e gsea\"><div class=\"t m0 x38 ha y804 ff4 fs4 fc0 sc0 ls0 ws0\">contratos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>arrendamiento <span class=\"_ _6\"></span>operativo <span class=\"_ _6\"></span>futuro <span class=\"_ _1\"></span>en <span class=\"_ _6\"></span>relaci\u00f3n <span class=\"_ _6\"></span>con <span class=\"_ _1\"></span>los <span class=\"_ _6\"></span>contratos <span class=\"_ _6\"></span>en <span class=\"_ _1\"></span>vigor <span class=\"_ _6\"></span>durante <span class=\"_ _6\"></span>los </div></div><div class=\"c w41 h3e gsea\"><div class=\"t m0 x38 ha y911 ff4 fs4 fc0 sc0 ls0 ws0\">ejercicios 2024 y<span class=\"_ _1\"></span> 2023. </div></div><div class=\"c w41 h3e gsee\"><div class=\"t m0 x38 h9 y197 ff3 fs4 fc0 sc0 ls0 ws0\">24.   Otros resul<span class=\"_ _1\"></span>tados </div></div><div class=\"c w41 h3e gsee\"><div class=\"t m0 x38 ha y58b ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _9\"> </span>detalle <span class=\"_ _13\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _13\"> </span>importes <span class=\"_ _9\"> </span>recogidos <span class=\"_ _9\"> </span>en <span class=\"_ _13\"> </span>el <span class=\"_ _13\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>Otros <span class=\"_ _13\"> </span>resultados <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>Grupo <span class=\"_ _13\"> </span>es <span class=\"_ _13\"> </span>el </div></div><div class=\"c w41 h3e gsee\"><div class=\"t m0 x38 ha y3f0 ff4 fs4 fc0 sc0 ls0 ws0\">siguiente: </div></div><div class=\"gsef\"><table class=\"s w241 h125\" id=\"_db2e745d-3bfe-4589-aa30-87f8da3e008b\"><tr><td></td><td></td><td class=\"c x371 ydfe w1b8 h5b\"><div class=\"t m0 x45 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x25f ydff w1b7 h5b\"><div class=\"t m0 x34 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x371 ydff w1b8 h5b\"><div class=\"t m0 x34 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ye00 w1b5 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Otros gastos  </div></td><td class=\"c x25f ye00 w1b7 h5a\"><div class=\"t m0 x33 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(   753) </div></td><td class=\"c x371 ye00 w1b8 h5a\"><div class=\"t m0 x36 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(  600) </div></td></tr><tr><td class=\"c x225 ye01 w1b5 h68\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Otros ingresos </div></td><td class=\"c x25f ye01 w1b7 h68\"><div class=\"t m0 x21 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">2 465 </div></td><td class=\"c x371 ye01 w1b8 h68\"><div class=\"t m0 x4 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">616<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ye02 w1b5 h5a\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Total Otros Resultados </div></td><td class=\"c x25f ye02 w1b7 h5a\"><div class=\"t m0 x21 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">1 712 </div></td><td class=\"c x371 ye02 w1b8 h5a\"><div class=\"t m0 x18 hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">16<span class=\"ls0\"> </span></div></td></tr></table></div><div class=\"c w41 h3e gsee\"><div class=\"t m0 x38 ha y2a ff4 fs4 fc0 sc0 ls0 ws0\">Al <span class=\"_ _1\"></span>31 de<span class=\"_ _6\"></span> diciembre<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span><span class=\"ls8\">y <span class=\"ls7\">202<span class=\"ls0\">3,<span class=\"_ _1\"></span> dent<span class=\"_ _1\"></span>ro <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>Otros ingreso<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>se <span class=\"_ _6\"></span>incluyen, f<span class=\"_ _1\"></span>undamentalmente<span class=\"_ _6\"></span>, </span></span></span></div></div><div class=\"c w41 h3e gsee\"><div class=\"t m0 x38 ha y497 ff4 fs4 fc0 sc0 ls0 ws0\">los <span class=\"_ _11\"></span>ingresos <span class=\"_ _8\"></span>recibidos <span class=\"_ _8\"></span>en <span class=\"_ _11\"></span>concepto <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>indemnizaci<span class=\"_ _1\"></span>ones <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>siniestros <span class=\"_ _11\"></span>cuyo <span class=\"_ _8\"></span>gasto <span class=\"_ _8\"></span>ha <span class=\"_ _11\"></span>sido </div></div><div class=\"c w41 h3e gsee\"><div class=\"t m0 x38 ha y91e ff4 fs4 fc0 sc0 ls0 ws0\">incurrido en eje<span class=\"_ _1\"></span>rcicios anteriores<span class=\"_ _1\"></span>, as\u00ed como ven<span class=\"_ _1\"></span>tas de chatar<span class=\"_ _1\"></span>ra. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-551": {
   "value": "a)<span class=\"ls0\"> <span class=\"_ _2c\"> </span>El ep\u00edgrafe de Coste<span class=\"_ _1\"></span> de aprovision<span class=\"_ _1\"></span>amientos se desgl<span class=\"_ _1\"></span>osa como sigue:  </span><table class=\"s w240 h124\" id=\"_ca315e8e-04d4-41eb-91d9-dc2246a46467\"><tr><td></td><td></td><td class=\"c x243 ydf3 w1b3 h2\"><div class=\"t m0 xf7 hc ybd ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x243 ydf4 w5a h5b\"><div class=\"t m0 x134 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x244 ydf4 w1b4 h5b\"><div class=\"t m0 x134 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ydf5 w59 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Compras nacionales </div></td><td class=\"c x243 ydf5 w5a h5b\"><div class=\"t m0 x68 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">169 291 </div></td><td class=\"c x244 ydf5 w1b4 h5b\"><div class=\"t m0 x68 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">155 158 </div></td></tr><tr><td class=\"c x225 ydf6 w59 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Adquisiciones Intracomunitarias </div></td><td class=\"c x243 ydf6 w5a h5b\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">45 640 </div></td><td class=\"c x244 ydf6 w1b4 h5b\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">45 499 </div></td></tr><tr><td class=\"c x225 ydf7 w59 h68\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Importaciones </div></td><td class=\"c x243 ydf7 w5a h68\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">26 378 </div></td><td class=\"c x244 ydf7 w1b4 h68\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">28 994 </div></td></tr><tr><td class=\"c x225 ydf8 w59 h7d\"><div class=\"t m0 x2 hb y10e ff4 fs5 fc0 sc0 ls0 ws0\">Variaci\u00f3n de existencias </div></td><td class=\"c x243 ydf8 w5a h7d\"><div class=\"t m0 x39 hb y10e ff4 fs5 fc0 sc0 ls0 ws0\">7 888 </div></td><td class=\"c x244 ydf8 w1b4 h7d\"><div class=\"t m0 x50 hb y10e ff4 fs5 fc0 sc0 ls0 ws0\">(   3 910) </div></td></tr><tr><td class=\"c x225 ydf9 w59 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Consumo de materias primas y otras materias consumibles </div></td><td class=\"c x243 ydf9 w5a h5b\"><div class=\"t m0 x68 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">249 197 </div></td><td class=\"c x244 ydf9 w1b4 h5b\"><div class=\"t m0 x68 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">225 741 </div></td></tr><tr><td class=\"c x225 ydfa w59 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Otros gastos externos </div></td><td class=\"c x243 ydfa w5a h5a\"><div class=\"t m0 x2b hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">86 334 </div></td><td class=\"c x244 ydfa w1b4 h5a\"><div class=\"t m0 x2b hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">82 592 </div></td></tr><tr><td class=\"c x225 ydfb w59 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Otros gastos externos </div></td><td class=\"c x243 ydfb w5a h5b\"><div class=\"t m0 x2b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">86 334 </div></td><td class=\"c x244 ydfb w1b4 h5b\"><div class=\"t m0 x2b hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">82 592 </div></td></tr><tr><td class=\"c x225 ydfc w59 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Deterioro de materias primas y otros aprovisionamientos (nota 12) </div></td><td class=\"c x243 ydfc w5a h5a\"><div class=\"t m0 x1b hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">339<span class=\"ls0\"> </span></div></td><td class=\"c x244 ydfc w1b4 h5a\"><div class=\"t m0 x10 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(    393) </div></td></tr><tr><td class=\"c x225 ydfd w59 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Deterioro de materias primas y otros aprovisionamientos </div></td><td class=\"c x243 ydfd w5a h5b\"><div class=\"t m0 x1b hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">339<span class=\"ls0\"> </span></div></td><td class=\"c x244 ydfd w1b4 h5b\"><div class=\"t m0 x10 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">(    393) </div></td></tr></table>",
   "dimensions": {
    "concept": "tlg:RevelacionDeAprovisionamientos",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-27": {
   "value": "El desglose del ep\u00edg<span class=\"_ _1\"></span>rafe Servici<span class=\"_ _1\"></span>os Exteriores<span class=\"_ _1\"></span> es el que sigue: <table class=\"s w23f h123\" id=\"_592acc59-ab7b-44d2-9301-2b93782cd849\"><tr><td></td><td></td><td class=\"c x34a yde5 w1b1 h5b\"><div class=\"t m0 x43 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x370 yde6 w1af h5b\"><div class=\"t m0 x66 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x34a yde6 w1b1 h5b\"><div class=\"t m0 x96 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 yde7 w1b2 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Gastos de investigaci\u00f3n y desarrollo </div></td><td class=\"c x370 yde7 w1af h5a\"><div class=\"t m0 x1f hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x34a yde7 w1b1 h5a\"><div class=\"t m0 x38 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">2 </div></td></tr><tr><td class=\"c x225 yde8 w1b2 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Arrendamientos y c\u00e1nones </div></td><td class=\"c x370 yde8 w1af h5b\"><div class=\"t m0 x9d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">4 862 </div></td><td class=\"c x34a yde8 w1b1 h5b\"><div class=\"t m0 x9e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">3 527 </div></td></tr><tr><td class=\"c x225 yde9 w1b2 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Reparaci\u00f3n y conservaci\u00f3n </div></td><td class=\"c x370 yde9 w1af h5b\"><div class=\"t m0 x53 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">10 656 </div></td><td class=\"c x34a yde9 w1b1 h5b\"><div class=\"t m0 x9e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">6 836 </div></td></tr><tr><td class=\"c x225 ydea w1b2 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Servicios de profesionales independientes </div></td><td class=\"c x370 ydea w1af h5b\"><div class=\"t m0 x53 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">12 482 </div></td><td class=\"c x34a ydea w1b1 h5b\"><div class=\"t m0 x52 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">10 795 </div></td></tr><tr><td class=\"c x225 ydeb w1b2 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Transporte </div></td><td class=\"c x370 ydeb w1af h5a\"><div class=\"t m0 x9d hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">9 889 </div></td><td class=\"c x34a ydeb w1b1 h5a\"><div class=\"t m0 x9e hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">8 009 </div></td></tr><tr><td class=\"c x225 ydec w1b2 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Primas de seguros </div></td><td class=\"c x370 ydec w1af h5b\"><div class=\"t m0 x9d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">7 955 </div></td><td class=\"c x34a ydec w1b1 h5b\"><div class=\"t m0 x9e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">7 358 </div></td></tr><tr><td class=\"c x225 yded w1b2 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Servicios bancarios y similares </div></td><td class=\"c x370 yded w1af h5b\"><div class=\"t m0 x108 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">682<span class=\"ls0\"> </span></div></td><td class=\"c x34a yded w1b1 h5b\"><div class=\"t m0 x36 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">522<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ydee w1b2 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Publicidad, propaganda y relaciones p\u00fablicas </div></td><td class=\"c x370 ydee w1af h5b\"><div class=\"t m0 x9d hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">1 676<span class=\"ls0\"> </span></div></td><td class=\"c x34a ydee w1b1 h5b\"><div class=\"t m0 x9e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 859 </div></td></tr><tr><td class=\"c x225 ydef w1b2 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Desplazamientos </div></td><td class=\"c x370 ydef w1af h5a\"><div class=\"t m0 x53 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">10 156 </div></td><td class=\"c x34a ydef w1b1 h5a\"><div class=\"t m0 x9e hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">7 324 </div></td></tr><tr><td class=\"c x225 ydf0 w1b2 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Suministros </div></td><td class=\"c x370 ydf0 w1af h5b\"><div class=\"t m0 x9d hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">4 902 </div></td><td class=\"c x34a ydf0 w1b1 h5b\"><div class=\"t m0 x9e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">6 439 </div></td></tr><tr><td class=\"c x225 ydf1 w1b2 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Otros gastos de explotaci\u00f3n </div></td><td class=\"c x370 ydf1 w1af h5b\"><div class=\"t m0 x53 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">12 766 </div></td><td class=\"c x34a ydf1 w1b1 h5b\"><div class=\"t m0 x52 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">32 596 </div></td></tr><tr><td class=\"c x225 ydf2 w1b2 h5a\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Total Servicios Exteriores </div></td><td class=\"c x370 ydf2 w1af h5a\"><div class=\"t m0 x53 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">76 031 </div></td><td class=\"c x34a ydf2 w1b1 h5a\"><div class=\"t m0 x52 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">85 267 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "25.<span class=\"ls0\"> <span class=\"_ _12\"> </span>Costes e ingresos<span class=\"_ _1\"></span> financieros <span class=\"ff4\"> </span></span>El ep\u00edgrafe se desgl<span class=\"_ _1\"></span>osa como sigue:<span class=\"_ _1\"></span> Miles de euros 202<span class=\"ls0\">4 </span>202<span class=\"ls0\">3 </span>Gasto por intereses: - Pr\u00e9stamos con entidades de cr\u00e9dito y otros conceptos ( 26 298) ( 38 777) - Diferencias de cambio - (      703) Costes financieros ( 26 298) ( 39 480) - Ingresos por intereses en dep\u00f3sitos con entidades de cr\u00e9dito a corto plazo y variaci\u00f3n de valor razonable de instrumentos financieros 556<span class=\"ls0\"> </span>1 806 - Diferencias de cambio 2 270 - Ingresos financieros 2 826 1 806 Costes financieros netos ( 23 472) ( 37 674)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-552": {
   "value": "<div class=\"c w41 h3e gsf1\"><div class=\"t m0 x38 ha y922 ff4 fs4 fc0 sc0 ls0 ws0\">El ep\u00edgrafe se desgl<span class=\"_ _1\"></span>osa como sigue:<span class=\"_ _1\"></span> </div></div><div class=\"c w1ba h1e gsf2\"><div class=\"t m0 x54 hc yd9 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c w1bb h22 gsf3\"><div class=\"t m0 x53 hc yf2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4 </span></div></div><div class=\"c w1bc h22 gsf4\"><div class=\"t m0 x49 hc yf2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3 </span></div></div><div class=\"c w1b9 h20 gsf5\"><div class=\"t m0 xf hb ydd ff4 fs5 fc0 sc0 ls0 ws0\">Gasto por intereses: </div></div><div class=\"c w1b9 h20 gsf6\"><div class=\"t m0 xf hb ydd ff4 fs5 fc0 sc0 ls0 ws0\">- Pr\u00e9stamos con entidades de cr\u00e9dito y otros conceptos </div></div><div class=\"c w1bb h20 gsf7\"><div class=\"t m0 xc8 hb ydd ff4 fs5 fc0 sc0 ls0 ws0\">( 26 298) </div></div><div class=\"c w1bc h20 gsf8\"><div class=\"t m0 x3d hb ydd ff4 fs5 fc0 sc0 ls0 ws0\">( 38 777) </div></div><div class=\"c w1b9 h20 gsf9\"><div class=\"t m0 xf hb ydd ff4 fs5 fc0 sc0 ls0 ws0\">- Diferencias de cambio </div></div><div class=\"c w1bb h20 gsfa\"><div class=\"t m0 x150 hb ydd ff4 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1bc h20 gsfb\"><div class=\"t m0 x3d hb ydd ff4 fs5 fc0 sc0 ls0 ws0\">(      703) </div></div><div class=\"c w1b9 h20 gsfc\"><div class=\"t m0 xf hc ydd ff3 fs5 fc0 sc0 ls0 ws0\">Costes financieros </div></div><div class=\"c w1bb h20 gsfd\"><div class=\"t m0 xc8 hc ydd ff3 fs5 fc0 sc0 ls0 ws0\">( 26 298) </div></div><div class=\"c w1bc h20 gsfe\"><div class=\"t m0 x3d hc ydd ff3 fs5 fc0 sc0 ls0 ws0\">( 39 480) </div></div><div class=\"c w1b9 hc2 gsff\"><div class=\"t m0 xf hb y144 ff4 fs5 fc0 sc0 ls0 ws0\">- Ingresos por intereses en dep\u00f3sitos con entidades de cr\u00e9dito a corto plazo </div></div><div class=\"c w1b9 hc2 gsff\"><div class=\"t m0 xf hb y12b ff4 fs5 fc0 sc0 ls0 ws0\">y variaci\u00f3n de valor razonable de instrumentos financieros </div></div><div class=\"c w1bb h20 gs100\"><div class=\"t m0 x9d hb ydd ff4 fs5 fc0 sc0 ls3 ws0\">556<span class=\"ls0\"> </span></div></div><div class=\"c w1bc h20 gs101\"><div class=\"t m0 x65 hb ydd ff4 fs5 fc0 sc0 ls0 ws0\">1 806 </div></div><div class=\"c w1b9 h20 gs102\"><div class=\"t m0 xf hb ydd ff4 fs5 fc0 sc0 ls0 ws0\">- Diferencias de cambio </div></div><div class=\"c w1bb h20 gs103\"><div class=\"t m0 x51 hb ydd ff4 fs5 fc0 sc0 ls0 ws0\">2 270 </div></div><div class=\"c w1bc h20 gs104\"><div class=\"t m0 x124 hb ydd ff4 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1b9 h1e gs105\"><div class=\"t m0 xf hc yd9 ff3 fs5 fc0 sc0 ls0 ws0\">Ingresos financieros </div></div><div class=\"c w1bb h1e gs106\"><div class=\"t m0 x51 hc yd9 ff3 fs5 fc0 sc0 ls0 ws0\">2 826 </div></div><div class=\"c w1bc h1e gs107\"><div class=\"t m0 x65 hc yd9 ff3 fs5 fc0 sc0 ls0 ws0\">1 806 </div></div><div class=\"c w1b9 h22 gs108\"><div class=\"t m0 xf hc yf2 ff3 fs5 fc0 sc0 ls0 ws0\">Costes financieros netos </div></div><div class=\"c w1bb h22 gs109\"><div class=\"t m0 xc8 hc yf2 ff3 fs5 fc0 sc0 ls0 ws0\">( 23 472) </div></div><div class=\"c w1bc h22 gs10a\"><div class=\"t m0 x3d hc yf2 ff3 fs5 fc0 sc0 ls0 ws0\">( 37 674) </div></div><div class=\"c w41 h3e gsf1\"><div class=\"t m0 x7f h3 y208 ff1 fs0 fc0 sc0 ls0 ws0\">83 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "<div class=\"c w41 h3e gs10c\"><div class=\"t m0 x38 h9 y197 ff3 fs4 fc0 sc0 ls7 ws0\">26.<span class=\"ls0\"> <span class=\"_ _32\"> </span>Impuesto sobre<span class=\"_ _1\"></span> las ganancias<span class=\"_ _1\"></span> </span></div></div><div class=\"c w41 h3e gs10c\"><div class=\"t m0 x38 ha y58b ff4 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>dominante <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>sus <span class=\"_ _6\"></span>filiales <span class=\"_ _6\"></span>Patentes <span class=\"_ _6\"></span>Talgo, <span class=\"_ _6\"></span>S.L.U., <span class=\"_ _6\"></span>Talgo <span class=\"_ _6\"></span>Kazajst\u00e1<span class=\"_ _1\"></span>n, <span class=\"_ _6\"></span>S.L.<span class=\"ls1b\">U.<span class=\"_ _0\"></span></span> <span class=\"_ _1\"></span>y <span class=\"_ _6\"></span>Motion </div></div><div class=\"c w41 h3e gs10c\"><div class=\"t m0 x38 ha y3f0 ff4 fs4 fc0 sc0 ls0 ws0\">Rail, S.A. se integ<span class=\"_ _1\"></span>ran en el Grupo<span class=\"_ _1\"></span> Consolidado Fi<span class=\"_ _1\"></span>scal 65/06.  </div></div><div class=\"c w41 h3e gs10c\"><div class=\"t m0 x38 ha y3f2 ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _0\"></span>gasto <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>impuesto <span class=\"_ _0\"></span>sobre <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>beneficio <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>difiere <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>te\u00f3rico <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>habr\u00eda<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs10c\"><div class=\"t m0 x38 ha y3f3 ff4 fs4 fc0 sc0 ls0 ws0\">obtenido <span class=\"_ _8\"></span>empleando <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>tipo <span class=\"_ _9\"></span>impositivo<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>medio <span class=\"_ _9\"> </span>ponderado <span class=\"_ _8\"></span>aplicable <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _9\"> </span>beneficios <span class=\"_ _8\"></span>de <span class=\"_ _9\"></span>las<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs10c\"><div class=\"t m0 x38 ha y55 ff4 fs4 fc0 sc0 ls0 ws0\">sociedades consoli<span class=\"_ _1\"></span>dadas como sigue: </div></div><div class=\"gs10d\"><table class=\"s w242 h126\" id=\"_8f89ba51-5d0b-4ebd-85c8-5f14d066ee55\"><tr><td></td><td></td><td class=\"c x372 ye03 w1bf h5b\"><div class=\"t m0 x1f hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x372 ye04 w81 h5a\"><div class=\"t m0 x10 hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x350 ye04 wae h5a\"><div class=\"t m0 x39 hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ye05 w1be h5b\"><div class=\"t m0 x1e hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Beneficio antes de impuestos<span class=\"fc3\"> <span class=\"_ _33\"> </span> <span class=\"_ _34\"> </span> <span class=\"_ _34\"> </span> </span></div></td><td class=\"c x372 ye05 w81 h5b\"><div class=\"t m0 x64 hc ye5 ff3 fs5 fc0 sc0 ls18 ws0\">( <span class=\"ls0\"> 94 896) </span></div></td><td class=\"c x350 ye05 wae h5b\"><div class=\"t m0 x50 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">21 299 </div></td></tr><tr><td class=\"c x225 ye06 w1be h5b\"><div class=\"t m0 x1e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Diferencias permanentes </div></td><td class=\"c x372 ye06 w81 h5b\"><div class=\"t m0 x46 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">8 404 </div></td><td class=\"c x350 ye06 wae h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">7 524<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ye07 w1be h5a\"><div class=\"t m0 x1e hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Rentas exentas Grupo Fiscal Espa\u00f1ol </div></td><td class=\"c x372 ye07 w81 h5a\"><div class=\"t m0 x64 hb y1d2 ff4 fs5 fc0 sc0 ls18 ws0\">( <span class=\"ls0\"> 69 826) </span></div></td><td class=\"c x350 ye07 wae h5a\"><div class=\"t m0 x72 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">( 67 064) </div></td></tr><tr><td class=\"c x225 ye08 w1be h5b\"><div class=\"t m0 x1e hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Impuesto consolidado al 25%  </div></td><td class=\"c x372 ye08 w81 h5b\"><div class=\"t m0 x65 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\"> 39 080 </div></td><td class=\"c x350 ye08 wae h5b\"><div class=\"t m0 x46 hc ye5 ff3 fs5 fc0 sc0 ls10 ws0\">   <span class=\"ls0\">9 560 </span></div></td></tr><tr><td class=\"c x225 ye09 w1be h5b\"><div class=\"t m0 x1e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Cr\u00e9ditos fiscales no activados </div></td><td class=\"c x372 ye09 w81 h5b\"><div class=\"t m0 x64 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(<span class=\"ls10\">  </span> 39 729) </div></td><td class=\"c x350 ye09 wae h5b\"><div class=\"t m0 x2f hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\"> ( 10 019) </div></td></tr><tr><td class=\"c x225 ye0a w1be h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls10 ws0\">   <span class=\"ls0\">Diferencia tipos impositivos filiales </span></div></td><td class=\"c x372 ye0a w81 h5b\"><div class=\"t m0 x64 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(         <span class=\"ls3\">44</span>) </div></td><td class=\"c x350 ye0a wae h5b\"><div class=\"t m0 x52 hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">37<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ye0b w1be h5a\"><div class=\"t m0 x1e hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Gasto por impuesto en establecimientos permanentes </div></td><td class=\"c x372 ye0b w81 h5a\"><div class=\"t m0 x64 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(  11 588) </div></td><td class=\"c x350 ye0b wae h5a\"><div class=\"t m0 x45 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">(  9 685) </div></td></tr><tr><td class=\"c x225 ye0c w1be h5b\"><div class=\"t m0 x1e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Regularizaci\u00f3n Impuesto sociedades ejercicio anterior </div></td><td class=\"c x372 ye0c w81 h5b\"><div class=\"t m0 x64 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(    2 223) </div></td><td class=\"c x350 ye0c wae h5b\"><div class=\"t m0 x50 hb ye5 ff4 fs5 fc0 sc0 ls10 ws0\">     <span class=\"ls0\">303 </span></div></td></tr><tr><td class=\"c x225 ye0d w1be h5b\"><div class=\"t m0 x1e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Cr\u00e9ditos fiscales desactivados en el ejercicio </div></td><td class=\"c x372 ye0d w81 h5b\"><div class=\"t m0 x52 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x350 ye0d wae h5b\"><div class=\"t m0 x45 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(     809) </div></td></tr><tr><td class=\"c x225 ye0e w1be h5b\"><div class=\"t m0 x1e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Activos por impuesto diferido desactivados en el ejercicio </div></td><td class=\"c x372 ye0e w81 h5b\"><div class=\"t m0 x52 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x350 ye0e wae h5b\"><div class=\"t m0 x45 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(     104) </div></td></tr><tr><td class=\"c x225 ye0f w1be h5a\"><div class=\"t m0 x1e hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Ajustes de consolidaci\u00f3n </div></td><td class=\"c x372 ye0f w81 h5a\"><div class=\"t m0 x46 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">1 703 </div></td><td class=\"c x350 ye0f wae h5a\"><div class=\"t m0 x10 hc y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">1 695<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x225 ye10 w1be h5b\"><div class=\"t m0 x1e hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Otros </div></td><td class=\"c x372 ye10 w81 h5b\"><div class=\"t m0 x20 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(      170) </div></td><td class=\"c x350 ye10 wae h5b\"><div class=\"t m0 x45 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(    <span class=\"ls10\">   </span>39) </div></td></tr><tr><td class=\"c x225 ye11 w1be h5a\"><div class=\"t m0 x1e hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Gasto por impuesto </div></td><td class=\"c x372 ye11 w81 h5a\"><div class=\"t m0 x20 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">( 12 971) </div></td><td class=\"c x350 ye11 wae h5a\"><div class=\"t m0 x56 hc y1d2 ff3 fs5 fc0 sc0 ls18 ws0\">( <span class=\"ls0\">9 061</span><span class=\"ls0\">) </span></div></td></tr></table></div><div class=\"c w41 h3e gs10c\"><div class=\"t m0 x38 ha y4a1 ff4 fs4 fc0 sc0 ls0 ws0\">Las disminuciones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diferencias permanentes corresponden, fundament<span class=\"_ _1\"></span>almente, a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>renta </div></div><div class=\"c w41 h3e gs10c\"><div class=\"t m0 x38 ha y2c4 ff4 fs4 fc0 sc0 ls0 ws0\">exenta en <span class=\"_ _0\"></span>Espa\u00f1a<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>establecimi<span class=\"_ _1\"></span>entos permanentes, cuyo resultado antes de impuestos </div></div><div class=\"c w41 h3e gs10c\"><div class=\"t m0 x38 ha y93c ff4 fs4 fc0 sc0 ls0 ws0\">se <span class=\"_ _0\"></span>incluye <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>beneficio antes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>impuestos del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>posteriormente<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ajusta <span class=\"_ _0\"></span>la base </div></div><div class=\"c w41 h3e gs10c\"><div class=\"t m0 x38 ha y93d ff4 fs4 fc0 sc0 ls0 ws0\">imponible de la socied<span class=\"_ _1\"></span>ad matriz<span class=\"_ _1\"></span> como diferenci<span class=\"_ _1\"></span>a permanente. </div></div><div class=\"c w41 h3e gs10c\"><div class=\"t m0 x38 ha y93e ff4 fs4 fc0 sc0 ls0 ws0\">Durante <span class=\"_ _e\"> </span>el  e<span class=\"_ _6\"></span>j<span class=\"_ _0\"></span>ercicio <span class=\"_ _e\"> </span>2024 <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>direcci\u00f3n <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>Grupo, <span class=\"_ _e\"> </span>siguiendo <span class=\"_ _e\"> </span>un <span class=\"_ _e\"> </span>criterio <span class=\"_ _e\"> </span>conservador, <span class=\"_ _e\"> </span>ha </div></div><div class=\"c w41 h3e gs10c\"><div class=\"t m0 x38 ha y93f ff4 fs4 fc0 sc0 ls0 ws0\">decidido <span class=\"_ _9\"> </span>no <span class=\"_ _13\"> </span>activar <span class=\"_ _13\"> </span>las <span class=\"_ _13\"> </span>bases <span class=\"_ _13\"> </span>imponibles <span class=\"_ _9\"> </span>negativas <span class=\"_ _13\"> </span>generadas <span class=\"_ _9\"> </span>durante <span class=\"_ _9\"> </span>el <span class=\"_ _13\"> </span>ejercicio <span class=\"_ _13\"> </span>ni <span class=\"_ _13\"> </span>las<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs10c\"><div class=\"t m0 x38 ha y789 ff4 fs4 fc0 sc0 ls0 ws0\">deducciones <span class=\"_ _6\"></span>generadas, si<span class=\"_ _1\"></span> bi<span class=\"_ _1\"></span>en se <span class=\"_ _6\"></span>espera que <span class=\"_ _6\"></span>las mismas <span class=\"_ _1\"></span>puedan <span class=\"_ _1\"></span>ser <span class=\"_ _1\"></span>util<span class=\"_ _1\"></span>izadas en <span class=\"_ _6\"></span>un futur<span class=\"_ _1\"></span>o </div></div><div class=\"c w41 h3e gs10f\"><div class=\"t m0 x38 ha y940 ff4 fs4 fc0 sc0 ls0 ws0\">pr\u00f3ximo. </div></div><div class=\"c w41 h3e gs10f\"><div class=\"t m0 x38 ha y942 ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _7\"></span>tipos <span class=\"_ _0\"></span>impositivos <span class=\"_ _7\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _7\"></span>aplican <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>establecimientos <span class=\"_ _0\"></span>permanentes <span class=\"_ _0\"></span>y <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>sociedades<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs10f\"><div class=\"t m0 x38 ha y6ad ff4 fs4 fc0 sc0 ls0 ws0\">del Grupo, situadas<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>en pa\u00edses di<span class=\"_ _1\"></span>ferentes de Espa<span class=\"_ _1\"></span>\u00f1a, se detallan a<span class=\"_ _1\"></span> continuaci\u00f3n<span class=\"_ _1\"></span>:<span class=\"_ _0\"></span> </div></div><div class=\"c w41 h3e gs10f\"><div class=\"t m0 x73 ha y6af ff8 fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _12\"> </span>Kazajst\u00e1n. <span class=\"_ _11\"></span>El <span class=\"_ _11\"></span>gasto <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>impuesto <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>calcula <span class=\"_ _11\"></span>aplicando <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>20% <span class=\"_ _11\"></span>sobre <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>Resultado </span></div></div><div class=\"c w41 h3e gs10f\"><div class=\"t m0 x74 ha y944 ff4 fs4 fc0 sc0 ls0 ws0\">contable antes de i<span class=\"_ _1\"></span>mpuestos y sobre<span class=\"_ _1\"></span> el resultado ob<span class=\"_ _1\"></span>tenido se aplica un 5<span class=\"_ _1\"></span>%, siendo el </div></div><div class=\"c w41 h3e gs10f\"><div class=\"t m0 x74 ha y6b1 ff4 fs4 fc0 sc0 ls0 ws0\">gasto total la su<span class=\"_ _1\"></span>ma de ambos i<span class=\"_ _1\"></span>mportes. </div></div><div class=\"c w41 h3e gs10f\"><div class=\"t m0 x73 ha y29e ff8 fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _12\"> </span>Uzbekist\u00e1n.<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>gasto <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>impuesto <span class=\"_ _7\"></span>se <span class=\"_ _11\"></span>calcul<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>aplicando <span class=\"_ _7\"></span>un <span class=\"_ _11\"></span>15<span class=\"_ _1\"></span>% <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>Resultado </span></div></div><div class=\"c w41 h3e gs10f\"><div class=\"t m0 x74 ha y29f ff4 fs4 fc0 sc0 ls0 ws0\">contable <span class=\"_ _0\"></span>antes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>impuestos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>sobre <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>resultado <span class=\"_ _0\"></span>obtenido <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>aplica <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>10%, <span class=\"_ _7\"></span>siendo<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs10f\"><div class=\"t m0 x74 ha y945 ff4 fs4 fc0 sc0 ls0 ws0\">el gasto total la su<span class=\"_ _1\"></span>ma de ambos i<span class=\"_ _1\"></span>mportes.  </div></div><div class=\"c w41 h3e gs10f\"><div class=\"t m0 x73 ha y946 ff8 fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _12\"> </span>Arabia S<span class=\"_ _1\"></span>aud\u00ed. <span class=\"_ _1\"></span>El gas<span class=\"_ _1\"></span>to p<span class=\"_ _1\"></span>or impuesto<span class=\"_ _1\"></span> se <span class=\"_ _6\"></span>calcula apl<span class=\"_ _1\"></span>icando un 20<span class=\"_ _6\"></span>% sobre l<span class=\"_ _1\"></span>a factu<span class=\"_ _1\"></span>raci\u00f3n </span></div></div><div class=\"c w41 h3e gs10f\"><div class=\"t m0 x74 ha y6f7 ff4 fs4 fc0 sc0 ls0 ws0\">del ejercicio y sob<span class=\"_ _1\"></span>re el resultado obte<span class=\"_ _1\"></span>nido se aplic<span class=\"_ _1\"></span>a un 20%. </div></div><div class=\"c w41 h3e gs10f\"><div class=\"t m0 x73 ha y947 ff8 fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _12\"> </span>Egipto. <span class=\"lsd\">El</span> gasto por impuesto<span class=\"_ _1\"></span> se calcula aplicando un 22,5% sobre<span class=\"_ _1\"></span> la base imponible </span></div></div><div class=\"c w41 h3e gs10f\"><div class=\"t m0 x74 ha y948 ff4 fs4 fc0 sc0 ls0 ws0\">del ejercicio. </div></div><div class=\"c w41 h3e gs10f\"><div class=\"t m0 x73 ha y63c ff8 fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _12\"> </span>Estados Unidos. La<span class=\"_ _1\"></span> tasa imposi<span class=\"_ _1\"></span>tiva en Estados<span class=\"_ _1\"></span> Unidos ascien<span class=\"_ _1\"></span>de a un 21%. </span></div></div><div class=\"c w41 h3e gs10f\"><div class=\"t m0 x73 ha y949 ff8 fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff4\"> <span class=\"_ _12\"> </span>Alemania.  El  gasto <span class=\"_ _d\"> </span>por  impuesto  se <span class=\"_ _d\"> </span>compone<span class=\"_ _1\"></span>  de <span class=\"_ _d\"> </span>la  suma <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span><span class=\"ls11\">l <span class=\"_ _d\"> </span></span><span class=\"ff7\">\u201c</span>Corporate  tax<span class=\"ff7\">\u201d</span><span class=\"lsf\">, </span></span></div></div><div class=\"c w41 h3e gs10f\"><div class=\"t m0 x74 ha y94a ff7 fs4 fc0 sc0 ls0 ws0\">\u201c<span class=\"ff4\">solidarity surcharge</span>\u201d<span class=\"ff4\"> <span class=\"ls8\">y </span></span>\u201c<span class=\"ff4\">trade tax</span>\u201d<span class=\"ff4\">, siendo<span class=\"_ _1\"></span> los tipos aplicad<span class=\"_ _1\"></span>os en cada tramo del 15%,</span><span class=\"ff4\"><span class=\"_ _1\"></span> </span></div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x74 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">5,5% y 14,35% re<span class=\"_ _1\"></span>spectivamente<span class=\"_ _1\"></span>. </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>dominante y <span class=\"_ _7\"></span>su <span class=\"_ _0\"></span>filial <span class=\"_ _0\"></span>Patentes <span class=\"_ _0\"></span>Talgo, <span class=\"_ _7\"></span>S.L.U. <span class=\"_ _0\"></span>recibieron con <span class=\"_ _7\"></span>fecha <span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio <span class=\"_ _0\"></span>de </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">2017 <span class=\"_ _11\"></span>notificaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _11\"></span>autoridades <span class=\"_ _11\"></span>fiscales <span class=\"_ _11\"></span>de <span class=\"_ _8\"></span>comprobaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>parcial <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Impuesto <span class=\"_ _8\"></span>sobre </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">Sociedades <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>ejercicios  2012 <span class=\"_ _5\"> </span>a <span class=\"_ _d\"> </span>2015 <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>de <span class=\"_ _5\"> </span>las <span class=\"_ _d\"> </span>retenciones  e <span class=\"_ _5\"> </span>ingresos  a <span class=\"_ _5\"> </span>cuenta<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y19c ff4 fs4 fc0 sc0 ls0 ws0\">(rendimientos <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>trabajo <span class=\"_ _13\"> </span>y <span class=\"_ _f\"> </span>profesionales) <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>Impuesto <span class=\"_ _13\"> </span>sobre <span class=\"_ _f\"> </span>la <span class=\"_ _13\"> </span>Renta <span class=\"_ _13\"> </span>de <span class=\"_ _f\"> </span>las <span class=\"_ _13\"> </span>Personas<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y53 ff4 fs4 fc0 sc0 ls0 ws0\">F\u00edsicas de <span class=\"_ _7\"></span>los per\u00edodos compr<span class=\"_ _0\"></span>endidos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>entre mayo <span class=\"_ _0\"></span>2013 <span class=\"_ _0\"></span>(la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>dominante)<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>/abril <span class=\"_ _0\"></span>2013<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y19d ff4 fs4 fc0 sc0 ls0 ws0\">(su filial) y diciemb<span class=\"_ _1\"></span>re de 20<span class=\"_ _1\"></span>15.  </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y19f ff4 fs4 fc0 sc0 ls0 ws0\">Como <span class=\"_ _2\"></span>resultado <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>mencionado <span class=\"_ _7\"></span>procedimiento, <span class=\"_ _7\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>mes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>octubre<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>2019 <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>firmaron </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y1a0 ff4 fs4 fc0 sc0 ls0 ws0\">actas <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>disconformidad <span class=\"_ _a\"></span>por <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>ambas <span class=\"_ _6\"></span>socieda<span class=\"_ _1\"></span>des <span class=\"_ _6\"></span>(en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>IRPF) <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Sociedad, <span class=\"_ _a\"></span>como </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y1a1 ff4 fs4 fc0 sc0 ls0 ws0\">dominante del grupo fiscal<span class=\"_ _1\"></span> (en el Impuesto sobre Sociedad<span class=\"_ _1\"></span>es), que se confirmaron m<span class=\"_ _0\"></span>edian<span class=\"_ _1\"></span>te </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y1a2 ff4 fs4 fc0 sc0 ls0 ws0\">acuerdos de liqu<span class=\"_ _1\"></span>idaci\u00f3n notificados en<span class=\"_ _1\"></span> noviembre<span class=\"_ _1\"></span> de 2019.   </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y1a4 ff4 fs4 fc0 sc0 ls0 ws0\">Durante <span class=\"_ _6\"></span>el <span class=\"_ _a\"></span>mes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>2019, <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _a\"></span>dominante, <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>cabece<span class=\"_ _1\"></span>ra <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>grupo <span class=\"_ _a\"></span>fiscal </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y1a5 ff4 fs4 fc0 sc0 ls0 ws0\">tributario,  interpuso <span class=\"_ _d\"> </span>reclamaciones<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>econ\u00f3mico-administrativas  frente <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>mencionados </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y1a6 ff4 fs4 fc0 sc0 ls0 ws0\">acuerdos  de  liquidaci\u00f3n.  Adem\u00e1s<span class=\"_ _1\"></span>,  solicit\u00f3  en  plazo  (en  enero  de  2020)  la  suspensi\u00f3n </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y1a7 ff4 fs4 fc0 sc0 ls0 ws0\">autom\u00e1tica de la<span class=\"_ _1\"></span> ejecuci\u00f3n de la deuda<span class=\"_ _1\"></span> mediante aportaci\u00f3n de aval<span class=\"_ _1\"></span> bancario por<span class=\"_ _1\"></span> importe de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y1a8 ff4 fs4 fc0 sc0 ls0 ws0\">21,2 millones de euro<span class=\"_ _1\"></span>s. La suspen<span class=\"_ _1\"></span>si\u00f3n fue conce<span class=\"_ _1\"></span>dida. </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y94b ff4 fs4 fc0 sc0 ls0 ws0\">Durante <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _a\"></span>2020 <span class=\"_ _6\"></span>ambas <span class=\"_ _6\"></span>sociedades <span class=\"_ _6\"></span>presentaron <span class=\"_ _6\"></span>sendas <span class=\"_ _a\"></span>alegaciones <span class=\"_ _6\"></span>ante <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Tribunal<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y94c ff4 fs4 fc0 sc0 ls0 ws0\">Econ\u00f3mico <span class=\"_ _2\"></span>Administrativo <span class=\"_ _2\"></span>Central <span class=\"_ _2\"></span>(TEAC), <span class=\"_ _2\"></span>habiendo <span class=\"_ _2\"></span>sido <span class=\"_ _11\"></span>confirmadas <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>conclusiones <span class=\"_ _2\"></span>de </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y94d ff4 fs4 fc0 sc0 ls0 ws0\">las <span class=\"_ _1\"></span>liquidaci<span class=\"_ _1\"></span>ones no<span class=\"_ _1\"></span>tificadas <span class=\"_ _1\"></span>por<span class=\"_ _1\"></span> par<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>este trib<span class=\"_ _1\"></span>unal <span class=\"_ _1\"></span>durante<span class=\"_ _1\"></span> el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _1\"></span>2022. <span class=\"_ _1\"></span>Frente<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span> esta<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y94e ff4 fs4 fc0 sc0 ls0 ws0\">resoluci\u00f3n, <span class=\"_ _2\"></span>se <span class=\"_ _8\"></span>interpuso <span class=\"_ _11\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>fecha <span class=\"_ _11\"></span>4 <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>mayo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>2022<span class=\"_ _6\"></span> <span class=\"_ _8\"></span>recurso <span class=\"_ _11\"></span>contenci<span class=\"_ _1\"></span>oso-administrativo<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y94f ff4 fs4 fc0 sc0 ls0 ws0\">ante <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>Audiencia <span class=\"_ _13\"> </span>Nacional, <span class=\"_ _13\"> </span>habi\u00e9ndose <span class=\"_ _f\"> </span>presentado <span class=\"_ _13\"> </span>el <span class=\"_ _f\"> </span>escrito <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>conclusiones <span class=\"_ _13\"> </span>el <span class=\"_ _f\"> </span>23 <span class=\"_ _f\"> </span>de </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y423 ff4 fs4 fc0 sc0 ls0 ws0\">noviembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2022. <span class=\"_ _7\"></span>Posteriormente<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>6 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>febrero <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Audiencia <span class=\"_ _0\"></span>Nacional </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y547 ff4 fs4 fc0 sc0 ls0 ws0\">dio traslado <span class=\"_ _1\"></span>del escri<span class=\"_ _1\"></span>to de <span class=\"_ _1\"></span>conclusiones <span class=\"_ _1\"></span>del Abogado<span class=\"_ _1\"></span> del Estado <span class=\"_ _1\"></span>junto con<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>Diligencia <span class=\"_ _1\"></span>por la </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y4a3 ff4 fs4 fc0 sc0 ls0 ws0\">que <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>declaran<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>actua<span class=\"_ _1\"></span>ciones <span class=\"_ _11\"></span>conclusas<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>pendi<span class=\"_ _1\"></span>entes <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>se\u00f1ala<span class=\"_ _1\"></span>miento <span class=\"_ _11\"></span>para <span class=\"_ _2\"></span>votaci\u00f3n <span class=\"_ _11\"></span>y </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y950 ff4 fs4 fc0 sc0 ls0 ws0\">fallo. </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y2ea ff4 fs4 fc0 sc0 ls0 ws0\">De las <span class=\"_ _1\"></span>liquidaci<span class=\"_ _1\"></span>ones de IRP<span class=\"_ _1\"></span>F no deriv\u00f3 <span class=\"_ _1\"></span>deuda alguna<span class=\"_ _1\"></span>; mientras que <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la del <span class=\"_ _1\"></span>Impuesto sobre<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y2eb ff4 fs4 fc0 sc0 ls0 ws0\">Sociedades <span class=\"_ _6\"></span>deriv\u00f3 una <span class=\"_ _1\"></span>deuda <span class=\"_ _1\"></span>de 21,2 <span class=\"_ _6\"></span>millones de<span class=\"_ _1\"></span> eu<span class=\"_ _1\"></span>ros, de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>17,9 <span class=\"_ _1\"></span>millon<span class=\"_ _1\"></span>es de <span class=\"_ _6\"></span>euros es </div></div><div class=\"c w41 h3e gs111\"><div class=\"t m0 x38 ha y2ec ff4 fs4 fc0 sc0 ls0 ws0\">la <span class=\"_ _6\"></span>cuota <span class=\"_ _1\"></span>y <span class=\"_ _6\"></span>3,3 <span class=\"_ _6\"></span>millones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>intereses <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>demora. A<span class=\"_ _1\"></span>dicionalmente<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>derivaron <span class=\"_ _6\"></span>ajustes </div></div><div class=\"c w41 h3e gs113\"><div class=\"t m0 x38 ha y2ed ff4 fs4 fc0 sc0 ls0 ws0\">en <span class=\"_ _0\"></span>bases <span class=\"_ _7\"></span>imponi<span class=\"_ _1\"></span>bles <span class=\"_ _0\"></span>negativas <span class=\"_ _0\"></span>pendientes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compensaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>cuyo <span class=\"_ _0\"></span>impacto <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cuota <span class=\"_ _0\"></span>fue <span class=\"_ _0\"></span>8,3 </div></div><div class=\"c w41 h3e gs113\"><div class=\"t m0 x38 ha y951 ff4 fs4 fc0 sc0 ls0 ws0\">millones <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>bases <span class=\"_ _6\"></span>imponibles <span class=\"_ _a\"></span>compensadas <span class=\"_ _a\"></span>con <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>impacto <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>cuota <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>3 <span class=\"_ _6\"></span>millones<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs113\"><div class=\"t m0 x38 ha y2ee ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _2\"></span>euros. <span class=\"_ _7\"></span>El <span class=\"_ _2\"></span>total <span class=\"_ _7\"></span>reclamado, <span class=\"_ _2\"></span>por <span class=\"_ _7\"></span>t<span class=\"_ _0\"></span>anto<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>ascendi\u00f3 <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span>32,7 <span class=\"_ _2\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>que <span class=\"_ _7\"></span>29,<span class=\"_ _0\"></span>2<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs113\"><div class=\"t m0 x38 ha y2ef ff4 fs4 fc0 sc0 ls0 ws0\">millones se co<span class=\"_ _1\"></span>rresponden con i<span class=\"_ _1\"></span>mpacto en cuota<span class=\"_ _1\"></span> y 3,5 millones de eu<span class=\"_ _1\"></span>ros co<span class=\"_ _1\"></span>n intereses). </div></div><div class=\"c w41 h3e gs113\"><div class=\"t m0 x38 ha y2f1 ff4 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _2\"></span>deuda <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>21,2 <span class=\"_ _7\"></span>millones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>liquidaci\u00f3n <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>corresponde<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>ajustes <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _7\"></span>base </div></div><div class=\"c w41 h3e gs113\"><div class=\"t m0 x38 ha y2f2 ff4 fs4 fc0 sc0 ls0 ws0\">imponible  de<span class=\"_ _1\"></span>  Patentes  Tal<span class=\"_ _1\"></span>go  S.L.U.  y  a<span class=\"_ _1\"></span>  ajustes  en  la  base<span class=\"_ _1\"></span>  imponible  de  la<span class=\"_ _1\"></span>  Sociedad<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs113\"><div class=\"t m0 x38 ha y2f3 ff4 fs4 fc0 sc0 ls0 ws0\">dominante. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>contribuci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ambas <span class=\"_ _0\"></span>sociedades <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>esa <span class=\"_ _0\"></span>deuda <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>13,9 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>7,3 <span class=\"_ _0\"></span>millones <span class=\"_ _0\"></span><span class=\"ls7\">de </span></div></div><div class=\"c w41 h3e gs113\"><div class=\"t m0 x38 ha y952 ff4 fs4 fc0 sc0 ls0 ws0\">euros, respectiva<span class=\"_ _1\"></span>mente.  </div></div><div class=\"c w41 h3e gs113\"><div class=\"t m0 x38 ha y2f6 ff4 fs4 fc0 sc0 ls0 ws0\">Como en<span class=\"_ _1\"></span> la <span class=\"_ _6\"></span>liquidaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Impuesto <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>Socie<span class=\"_ _1\"></span>dades <span class=\"_ _1\"></span>se el<span class=\"_ _1\"></span>imin\u00f3 <span class=\"_ _1\"></span>la ba<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>imponible <span class=\"_ _6\"></span>negativa </div></div><div class=\"c w41 h3e gs113\"><div class=\"t m0 x38 ha y2f7 ff4 fs4 fc0 sc0 ls0 ws0\">generada <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>2015 <span class=\"_ _6\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>grupo <span class=\"_ _6\"></span>fiscal, <span class=\"_ _6\"></span>aprovechada <span class=\"_ _6\"></span>parcialmen<span class=\"_ _1\"></span>te <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _1\"></span>grupo<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>en <span class=\"_ _1\"></span>2016 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>2017, </div></div><div class=\"c w41 h3e gs113\"><div class=\"t m0 x38 ha y2f8 ff4 fs4 fc0 sc0 ls0 ws0\">si <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>liquidaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>es <span class=\"_ _7\"></span>confirmada <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _0\"></span>tribunales <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>producir\u00e1 <span class=\"_ _7\"></span>un <span class=\"_ _0\"></span>efecto <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>cuota <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>estos<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs113\"><div class=\"t m0 x38 ha y953 ff4 fs4 fc0 sc0 ls0 ws0\">ejercicios  2016<span class=\"_ _1\"></span>  y  2017 <span class=\"_ _e\"> </span>de  3  millones <span class=\"_ _e\"> </span>euros.  Adem\u00e1s, <span class=\"_ _e\"> </span>quedar\u00edan  eliminada<span class=\"_ _1\"></span>s  las  bases<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs113\"><div class=\"t m0 x38 ha y2fa ff4 fs4 fc0 sc0 ls0 ws0\">imponibles <span class=\"_ _7\"></span>negativas <span class=\"_ _2\"></span>pendientes <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>compensaci\u00f3n <span class=\"_ _2\"></span>correspondien<span class=\"_ _1\"></span>tes <span class=\"_ _2\"></span>al <span class=\"_ _7\"></span>ejercicio <span class=\"_ _2\"></span>2015, <span class=\"_ _2\"></span>que<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs113\"><div class=\"t m0 x38 ha y2fb ff4 fs4 fc0 sc0 ls0 ws0\">ascienden a 33,1 <span class=\"_ _1\"></span>millones euros<span class=\"_ _1\"></span>, a las que co<span class=\"_ _1\"></span>rresponde una cuo<span class=\"_ _1\"></span>ta de 8,3 millones de euro<span class=\"_ _1\"></span>s. </div></div><div class=\"c w41 h3e gs113\"><div class=\"t m0 x38 ha y2fc ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _f\"> </span>Administradores<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>Sociedad <span class=\"_ _13\"> </span>dominante <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>sus <span class=\"_ _f\"> </span>asesores <span class=\"_ _13\"> </span>fiscales <span class=\"_ _13\"> </span>consideran <span class=\"_ _f\"> </span>que </div></div><div class=\"c w41 h3e gs113\"><div class=\"t m0 x38 ha y954 ff4 fs4 fc0 sc0 ls0 ws0\">declararon corre<span class=\"_ _1\"></span>ctamente los impues<span class=\"_ _1\"></span>tos regulariz<span class=\"_ _1\"></span>ados, motivo por el que<span class=\"_ _1\"></span> han interpues<span class=\"_ _1\"></span>to las </div></div><div class=\"c w41 h3e gs113\"><div class=\"t m0 x38 ha y955 ff4 fs4 fc0 sc0 ls0 ws0\">referidas <span class=\"_ _10\"> </span>reclamaciones<span class=\"_ _1\"></span>. <span class=\"_ _21\"> </span>No <span class=\"_ _10\"> </span>obstante, <span class=\"_ _10\"> </span>tal <span class=\"_ _21\"> </span>y <span class=\"_ _10\"> </span>como <span class=\"_ _21\"> </span>se <span class=\"_ _10\"> </span>indica <span class=\"_ _21\"> </span>en <span class=\"_ _10\"> </span>la <span class=\"_ _21\"> </span>nota <span class=\"_ _10\"> </span>4.1.b, <span class=\"_ _21\"> </span>los </div></div><div class=\"c w41 h3e gs115\"><div class=\"t m0 x38 ha y197 ff4 fs4 fc0 sc0 ls0 ws0\">administradores tras <span class=\"_ _0\"></span>evaluar <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>incertidumb<span class=\"_ _1\"></span>re <span class=\"_ _0\"></span>asociada <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>asuntos <span class=\"_ _0\"></span>en discusi\u00f3n, <span class=\"_ _0\"></span>derivada </div></div><div class=\"c w41 h3e gs115\"><div class=\"t m0 x38 ha y198 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>escasa <span class=\"_ _9\"></span>y <span class=\"_ _9\"> </span>dispar <span class=\"_ _9\"></span>doctrina<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>existente <span class=\"_ _9\"> </span>en <span class=\"_ _9\"></span>relaci\u00f3n <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>las <span class=\"_ _9\"> </span>cuestiones<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>discutidas, <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el </div></div><div class=\"c w41 h3e gs115\"><div class=\"t m0 x38 ha y199 ff4 fs4 fc0 sc0 ls0 ws0\">ejercicio 2019 <span class=\"_ _0\"></span>procedieron a <span class=\"_ _0\"></span>dar <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>baja <span class=\"_ _0\"></span>activos fiscales por <span class=\"_ _0\"></span>8,3 <span class=\"_ _0\"></span>millones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(nota <span class=\"_ _0\"></span>19)<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs115\"><div class=\"t m0 x38 ha y19a ff4 fs4 fc0 sc0 ls0 ws0\">y <span class=\"_ _7\"></span>registraron <span class=\"_ _2\"></span>una <span class=\"_ _7\"></span>provisi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>11,5<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _2\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>provisiones <span class=\"_ _2\"></span>a <span class=\"_ _7\"></span>largo </div></div><div class=\"c w41 h3e gs115\"><div class=\"t m0 x38 ha y19b ff4 fs4 fc0 sc0 ls0 ws0\">plazo  (nota  20)<span class=\"_ _1\"></span>.  De  los  mencionad<span class=\"_ _1\"></span>os  importe<span class=\"_ _1\"></span>s  0,9  millones  de<span class=\"_ _1\"></span>  euros  correspond<span class=\"_ _6\"></span>\u00ed<span class=\"_ _0\"></span>an  a </div></div><div class=\"c w41 h3e gs115\"><div class=\"t m0 x38 ha y19c ff4 fs4 fc0 sc0 ls0 ws0\">intereses <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>demora <span class=\"_ _d\"> </span>registrados<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>como <span class=\"_ _d\"> </span>gastos <span class=\"_ _d\"> </span>financieros, <span class=\"_ _d\"> </span>1,2 <span class=\"_ _5\"> </span>como  m<span class=\"_ _0\"></span>ayor<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>gasto <span class=\"_ _d\"> </span>por </div></div><div class=\"c w41 h3e gs115\"><div class=\"t m0 x38 ha y53 ff4 fs4 fc0 sc0 ls0 ws0\">impuesto <span class=\"_ _7\"></span>sobre <span class=\"_ _2\"></span>sociedades, <span class=\"_ _7\"></span>y <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>restantes <span class=\"_ _7\"></span>17,7 <span class=\"_ _7\"></span>millones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _7\"></span>se <span class=\"_ _2\"></span>registraron<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>como <span class=\"_ _7\"></span>un </div></div><div class=\"c w41 h3e gs115\"><div class=\"t m0 x38 ha y19d ff4 fs4 fc0 sc0 ls0 ws0\">cargo <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _a\"></span>ganancias <span class=\"_ _6\"></span>acumuladas <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>provenir <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>partidas <span class=\"_ _a\"></span>reconocidas <span class=\"_ _6\"></span>en <span class=\"_ _a\"></span>ejercicios <span class=\"_ _a\"></span>anteriores </div></div><div class=\"c w41 h3e gs115\"><div class=\"t m0 x38 ha y19e ff4 fs4 fc0 sc0 ls0 ws0\">directamente en el<span class=\"_ _1\"></span> patrimonio neto<span class=\"_ _1\"></span> (NIC12.58<span class=\"_ _1\"></span>). </div></div><div class=\"c w41 h3e gs115\"><div class=\"t m0 x38 ha y1a0 ff4 fs4 fc0 sc0 ls0 ws0\">Adicional<span class=\"_ _1\"></span>mente, <span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>fiscal <span class=\"_ _6\"></span>espa\u00f1ol <span class=\"_ _6\"></span>tiene <span class=\"_ _1\"></span>abi<span class=\"_ _1\"></span>ertos <span class=\"_ _6\"></span>a <span class=\"_ _1\"></span>inspec<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>4 \u00fal<span class=\"_ _1\"></span>timos <span class=\"_ _6\"></span>ejercicios <span class=\"_ _6\"></span>del </div></div><div class=\"c w41 h3e gs115\"><div class=\"t m0 x38 ha y1a1 ff4 fs4 fc0 sc0 ls0 ws0\">resto de i<span class=\"_ _1\"></span>mpuestos que <span class=\"_ _6\"></span>no est\u00e1n siendo ob<span class=\"_ _1\"></span>jeto de <span class=\"_ _1\"></span>comprobaci\u00f3n <span class=\"_ _1\"></span>que le <span class=\"_ _1\"></span>son apl<span class=\"_ _1\"></span>icables. En <span class=\"_ _1\"></span>el </div></div><div class=\"c w41 h3e gs115\"><div class=\"t m0 x38 ha y1a2 ff4 fs4 fc0 sc0 ls0 ws0\">resto <span class=\"_ _11\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>pa\u00edses <span class=\"_ _11\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _11\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _2\"></span>opera <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>Grupo, <span class=\"_ _2\"></span>se <span class=\"_ _11\"></span>encuentran<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>abiertos <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>ins<span class=\"_ _1\"></span>pecci\u00f3n <span class=\"_ _2\"></span>todos <span class=\"_ _11\"></span>los<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs115\"><div class=\"t m0 x38 ha y1a3 ff4 fs4 fc0 sc0 ls0 ws0\">impuestos <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>le <span class=\"_ _7\"></span>son <span class=\"_ _0\"></span>aplicabl<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>distintas<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>sociedades <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _7\"></span>ejercicios <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>indican <span class=\"_ _0\"></span>sus </div></div><div class=\"c w41 h3e gs115\"><div class=\"t m0 x38 ha y1a4 ff4 fs4 fc0 sc0 ls0 ws0\">respectivas legi<span class=\"_ _1\"></span>slaciones fiscales. </div></div><div class=\"c w41 h3e gs115\"><div class=\"t m0 x38 ha y1a6 ff4 fs4 fc0 sc0 ls0 ws0\">Como consecuenci<span class=\"_ _1\"></span>a, entre otras<span class=\"_ _1\"></span>, de las diferente<span class=\"_ _1\"></span>s posibles interpretacion<span class=\"_ _6\"></span>es de <span class=\"_ _0\"></span>la legislaci<span class=\"_ _1\"></span>\u00f3n </div></div><div class=\"c w41 h3e gs115\"><div class=\"t m0 x38 ha y1a7 ff4 fs4 fc0 sc0 ls0 ws0\">fiscal vigente, podr\u00edan surgir pasivos adicion<span class=\"_ _1\"></span>ales como resultado de una inspecci\u00f3n. En todo </div></div><div class=\"c w41 h3e gs115\"><div class=\"t m0 x38 ha y1a8 ff4 fs4 fc0 sc0 ls0 ws0\">caso, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>administrado<span class=\"_ _1\"></span>res <span class=\"_ _0\"></span>consideran<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>dichos pasivos, <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>prod<span class=\"_ _0\"></span>ucirse, no <span class=\"_ _0\"></span>afectar\u00edan </div></div><div class=\"c w41 h3e gs115\"><div class=\"t m0 x38 ha y1a9 ff4 fs4 fc0 sc0 ls0 ws0\">significativamente<span class=\"_ _1\"></span> a las cuentas anual<span class=\"_ _1\"></span>es consoli<span class=\"_ _1\"></span>dadas. </div></div><div class=\"c w41 h3e gs115\"><div class=\"t m0 x38 ha y1ab ff4 fs4 fc0 sc0 ls0 ws0\">El desglose del gas<span class=\"_ _1\"></span>to por impues<span class=\"_ _1\"></span>to sobre socied<span class=\"_ _1\"></span>ades es como<span class=\"_ _1\"></span> sigue: </div></div><div class=\"gs116\"><table class=\"s w243 he9\" id=\"_8a860269-2d02-43d0-b36f-e635c64d900d\"><tr><td></td><td></td><td class=\"c x31c ye12 w1c3 h5b\"><div class=\"t m0 x65 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x373 ye13 w1c2 h5b\"><div class=\"t m0 x35 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x31c ye13 w1c3 h5b\"><div class=\"t m0 xcc hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ye14 w1c1 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Total impuesto corriente </div></td><td class=\"c x373 ye14 w1c2 h5b\"><div class=\"t m0 x134 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">11 787 </div></td><td class=\"c x31c ye14 w1c3 h5b\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">10 400 </div></td></tr><tr><td class=\"c x225 ye15 w1c1 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Total impuesto diferido </div></td><td class=\"c x373 ye15 w1c2 h5b\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 184 </div></td><td class=\"c x31c ye15 w1c3 h5b\"><div class=\"t m0 x51 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">(   1 339) </div></td></tr><tr><td class=\"c x225 ye16 w1c1 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Impuesto sobre las ganancias </div></td><td class=\"c x373 ye16 w1c2 h5b\"><div class=\"t m0 x134 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">12 971 </div></td><td class=\"c x31c ye16 w1c3 h5b\"><div class=\"t m0 x96 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">9 061 </div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "<div class=\"c w41 h3e gs118\"><div class=\"t m0 x38 h9 y197 ff3 fs4 fc0 sc0 ls0 ws0\">27.    Ganancias<span class=\"_ _1\"></span> por acci\u00f3n </div></div><div class=\"c w41 h3e gs118\"><div class=\"t m0 x38 ha y95e ff4 fs4 fc0 sc0 ls0 ws0\">Ganancias b\u00e1sicas<span class=\"_ _1\"></span> por acci\u00f3n </div></div><div class=\"c w41 h3e gs118\"><div class=\"t m0 x38 ha y95f ff4 fs4 fc0 sc0 ls0 ws0\">Las <span class=\"_ _5\"> </span>ganancias<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>b\u00e1sicas <span class=\"_ _d\"> </span>por <span class=\"_ _5\"> </span>acci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>se <span class=\"_ _d\"> </span>calculan <span class=\"_ _5\"> </span>dividiendo <span class=\"_ _d\"> </span>el <span class=\"_ _5\"> </span>beneficio <span class=\"_ _d\"> </span>atribuible <span class=\"_ _d\"> </span>a <span class=\"_ _5\"> </span>los </div></div><div class=\"c w41 h3e gs118\"><div class=\"t m0 x38 ha y530 ff4 fs4 fc0 sc0 ls0 ws0\">accionistas  de  la  Sociedad<span class=\"_ _1\"></span>  dominante  (resultado<span class=\"_ _1\"></span>  neto  atribuible  al  Grupo,<span class=\"_ _1\"></span>  despu\u00e9s  de </div></div><div class=\"c w41 h3e gs118\"><div class=\"t m0 x38 ha y960 ff4 fs4 fc0 sc0 ls0 ws0\">impuestos <span class=\"_ _e\"> </span>y  minoritario<span class=\"_ _1\"></span>s)  ent<span class=\"_ _1\"></span>re  el <span class=\"_ _e\"> </span>n\u00famero <span class=\"_ _e\"> </span>medio  po<span class=\"_ _1\"></span>nderado  de <span class=\"_ _e\"> </span>acciones <span class=\"_ _e\"> </span>ordinarias  en<span class=\"_ _6\"></span> </div></div><div class=\"c w41 h3e gs118\"><div class=\"t m0 x38 ha y961 ff4 fs4 fc0 sc0 ls0 ws0\">circulaci\u00f3n duran<span class=\"_ _1\"></span>te el ejercici<span class=\"_ _1\"></span>o.  </div></div><div class=\"gs119\"><table class=\"s w21e h127\" id=\"_d8837d8b-bb25-43a2-903a-4f02a190196d\"><tr><td></td><td></td><td class=\"c x374 ye17 w1c6 h5b\"><div class=\"t m0 x14d hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x374 ye18 w1c7 h31\"><div class=\"t m0 xcc hc y5c9 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x375 ye18 w1b4 h31\"><div class=\"t m0 x134 hc y5c9 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"t m0 x24d hb ye19 ff4 fs5 fc0 sc0 ls0 ws0\">Beneficio/(P\u00e9rdida) atribuible a los accionistas de la Sociedad </td><td></td><td></td></tr><tr><td class=\"t m0 x24d hb ye1a ff4 fs5 fc0 sc0 ls0 ws0\">dominante </td><td class=\"c x374 ye1b w1c7 hc5\"><div class=\"t m0 x51 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">( 106 070) </div></td><td class=\"c x375 ye1b w1b4 hc5\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">13 693 </div></td></tr><tr><td class=\"c x252 ye1c w1c5 hc6\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls1d ws0\">N\u00ba<span class=\"ls0\"> medio ponderado de acciones ordinarias en circulaci\u00f3n</span><span class=\"ls0\">  </span></div></td><td class=\"c x374 ye1c w1c7 hc6\"><div class=\"t m0 x68 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">122 903 313 </div></td><td class=\"c x375 ye1c w1b4 hc6\"><div class=\"t m0 x1a hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">124 442 540 </div></td></tr><tr><td class=\"c x252 ye1d w1c5 haf\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Ganancias/(P\u00e9rdidas) b\u00e1sicas de operaciones continuadas </div></td><td class=\"c x374 ye1d w1c7 haf\"><div class=\"t m0 x108 hb ydf ff4 fs5 fc0 sc0 ls0 ws0\">( 0,86) </div></td><td class=\"c x375 ye1d w1b4 haf\"><div class=\"t m0 x9d hb ydf ff4 fs5 fc0 sc0 ls0 ws0\">0,11 </div></td></tr><tr><td></td><td class=\"c x374 ye1e w1c7 h5b\"><div class=\"t m0 x108 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">( 0,86) </div></td><td class=\"c x375 ye1e w1b4 h5b\"><div class=\"t m0 x9d hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">0,11 </div></td></tr></table></div><div class=\"c w41 h3e gs118\"><div class=\"t m0 x38 ha y62 ff4 fs4 fc0 sc0 ls0 ws0\">Ganancias diluida<span class=\"_ _1\"></span>s por acci\u00f3n </div></div><div class=\"c w41 h3e gs118\"><div class=\"t m0 x38 ha y34 ff4 fs4 fc0 sc0 ls0 ws0\">Las <span class=\"_ _8\"></span>ganancias <span class=\"_ _9\"> </span>diluidas <span class=\"_ _8\"></span>por <span class=\"_ _9\"> </span>acci\u00f3n <span class=\"_ _8\"></span>se <span class=\"_ _9\"></span>calculan <span class=\"_ _11\"></span>aj<span class=\"_ _0\"></span>ustando <span class=\"_ _8\"></span>el <span class=\"_ _9\"> </span>n\u00famero <span class=\"_ _11\"></span>medio <span class=\"_ _9\"> </span>ponderado <span class=\"_ _9\"></span>de </div></div><div class=\"c w41 h3e gs118\"><div class=\"t m0 x38 ha y1f0 ff4 fs4 fc0 sc0 ls0 ws0\">acciones <span class=\"_ _11\"></span>ordinarias <span class=\"_ _11\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>circulaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>para <span class=\"_ _11\"></span>reflejar <span class=\"_ _11\"></span>el <span class=\"_ _2\"></span>efect<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>dilutivo<span class=\"_ _1\"></span> <span class=\"_ _11\"></span>potencial <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>opci<span class=\"_ _1\"></span>ones </div></div><div class=\"c w41 h3e gs118\"><div class=\"t m0 x38 ha y969 ff4 fs4 fc0 sc0 ls0 ws0\">sobre <span class=\"_ _1\"></span>acciones, <span class=\"_ _6\"></span>warrants <span class=\"_ _6\"></span>y deuda<span class=\"_ _1\"></span> conve<span class=\"_ _1\"></span>rtible<span class=\"_ _1\"></span> en<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>cciones <span class=\"_ _6\"></span>en vigor<span class=\"_ _1\"></span> al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cierre <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>cada <span class=\"_ _6\"></span>ejercicio. </div></div><div class=\"gs11a\"><table class=\"s w244 h128\" id=\"_2e6938cb-6b07-474c-bae5-2e0c0328a436\"><tr><td></td><td></td><td class=\"c x376 ye1f w1cb h5b\"><div class=\"t m0 x2f hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x377 ye20 w1ca h8d\"><div class=\"t m0 x87 hc ydd ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x376 ye20 w1cb h8d\"><div class=\"t m0 x21 hc y1d2 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"t m0 x24d hb ye21 ff4 fs5 fc0 sc0 ls0 ws0\">Beneficio/( P\u00e9rdida) atribuible a los accionistas de la Sociedad </td><td></td><td></td></tr><tr><td class=\"t m0 x24d hb ye22 ff4 fs5 fc0 sc0 ls0 ws0\">dominante </td><td class=\"c x377 ye23 w1ca hc7\"><div class=\"t m0 x53 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">( 106 070) </div></td><td class=\"c x376 ye23 w1cb hc7\"><div class=\"t m0 x66 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">13 693 </div></td></tr><tr><td class=\"t m0 x24d hb ye24 ff4 fs5 fc0 sc0 ls0 ws0\">Beneficio/ (P\u00e9rdida) utilizado para determinar las ganancias diluidas  </td><td></td><td></td></tr><tr><td class=\"t m0 x24d hb ye25 ff4 fs5 fc0 sc0 ls0 ws0\">por acci\u00f3n  </td><td class=\"c x377 ye26 w1ca hc8\"><div class=\"t m0 x53 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">( 106 070) </div></td><td class=\"c x376 ye26 w1cb hc8\"><div class=\"t m0 x66 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">13 693 </div></td></tr><tr><td class=\"c x252 ye27 w1c8 hc9\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">N\u00ba medio ponderado de acciones ordinarias en circulaci\u00f3n  </div></td><td class=\"c x377 ye27 w1ca hc9\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">122 903 313 </div></td><td class=\"c x376 ye27 w1cb hc9\"><div class=\"t m0 x50 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">124 442 540 </div></td></tr><tr><td class=\"t m0 x24d hb ye28 ff4 fs5 fc0 sc0 ls1d ws0\">N\u00ba<span class=\"ls0\"> medio ponderado de acciones ordinarias a efectos de las</span><span class=\"ls0\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x24d hb ye29 ff4 fs5 fc0 sc0 ls0 ws0\">Ganancias/(P\u00e9rdidas) diluidas por acci\u00f3n </td><td class=\"c x377 ye2a w1ca hc9\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">122 903 313 </div></td><td class=\"c x376 ye2a w1cb hc9\"><div class=\"t m0 x50 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">124 442 540 </div></td></tr><tr><td class=\"c x252 ye2b w1c8 hca\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Ganancias/(P\u00e9rdidas) diluidas de operaciones continuadas </div></td><td class=\"c x377 ye2b w1ca hca\"><div class=\"t m0 x153 hb ye8 ff4 fs5 fc0 sc0 ls0 ws0\">( 0,86) </div></td><td class=\"c x376 ye2b w1cb hca\"><div class=\"t m0 x21 hb ye8 ff4 fs5 fc0 sc0 ls0 ws0\">0,11 </div></td></tr><tr><td></td><td class=\"c x377 ye2c w1ca h7a\"><div class=\"t m0 x153 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">( 0,86) </div></td><td class=\"c x376 ye2c w1cb h7a\"><div class=\"t m0 x21 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">0,11 </div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "<div class=\"c w41 h3e gs11c\"><div class=\"t m0 x38 h9 y197 ff3 fs4 fc0 sc0 ls0 ws0\">28.    Efectivo<span class=\"_ _1\"></span> generado por las op<span class=\"_ _1\"></span>eraciones </div></div><div class=\"c w41 h3e gs11c\"><div class=\"t m0 x38 ha y58b ff4 fs4 fc0 sc0 ls0 ws0\">El desglose del Efec<span class=\"_ _1\"></span>tivo generado po<span class=\"_ _1\"></span>r las operaci<span class=\"_ _1\"></span>ones es el sigui<span class=\"_ _1\"></span>ente: <span class=\"_ _35\"> </span> </div></div><div class=\"c w1ce h10 gs11d\"><div class=\"t m0 x68 hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">Miles de euros<span class=\"_ _1\"></span> </div></div><div class=\"c w1cf hd gs11e\"><div class=\"t m0 x65 hf y26 ff3 fs6 fc0 sc0 ls1 ws0\">202<span class=\"ls0\">4 </span></div></div><div class=\"gs11f\"><table class=\"s w245 h129\" id=\"_ef98357d-94d4-43d4-9007-1dd27266039b\"><tr><td></td><td></td><td></td><td class=\"c x379 ye2d w1d0 hd\"><div class=\"t m0 x65 hf y26 ff3 fs6 fc0 sc0 ls1 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x37a ye2e w1cd hd\"><div class=\"t m0 x12 hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">Efectivo genera<span class=\"_ _1\"></span>do por las opera<span class=\"_ _6\"></span>ciones </div></td><td></td><td class=\"c x37b ye2e w1cf hd\"><div class=\"t m0 x2f hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">(   <span class=\"gs2\">73 122</span>) </div></td><td class=\"c x379 ye2e w1d0 hd\"><div class=\"t m0 x17 hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">(    <span class=\"gs2\">81 922</span>) </div></td></tr><tr><td class=\"c x37a ye2f w1cd h10\"><div class=\"t m0 x12 hf y26 ff3 fs6 fc0 sc0 ls0 ws0\">Beneficio del ejerc<span class=\"_ _1\"></span>icio antes<span class=\"_ _1\"></span> de impuestos<span class=\"ff4\"> </span></div></td><td></td><td class=\"c x37b ye2f w1cf h10\"><div class=\"t m0 x2f he y26 ff4 fs6 fc0 sc0 ls0 ws0\">(   <span class=\"gs2\">94 896</span>) </div></td><td class=\"c x379 ye2f w1d0 h10\"><div class=\"t m0 xcf hf y26 ff3 fs6 fc0 sc0 ls0 ws0\"><span class=\"gs2\">21 299</span><span class=\"ff4\"> </span></div></td></tr><tr><td class=\"c x37a ye30 w1cd h10\"><div class=\"t m0 x12 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">Ajustes por: </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x37c ye32 w246 h12a\"><div class=\"t m0 x231 he ye31 ff4 fs6 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c x37d ye32 w247 h12a\"><div class=\"t m0 x231 he ye31 ff4 fs6 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n del inmo<span class=\"_ _1\"></span>vilizado mate<span class=\"_ _1\"></span>rial (nota 6)<span class=\"_ _39\"> </span></div></td><td class=\"c x37b ye33 w1cf h15\"><div class=\"t m0 x10 he y4b ff4 fs6 fc0 sc0 ls0 ws0\"><span class=\"gs2\">8 528</span> </div></td><td class=\"c x379 ye33 w1d0 h15\"><div class=\"t m0 x10 he y4b ff4 fs6 fc0 sc0 ls0 ws0\"><span class=\"gs2\">9 296</span> </div></td></tr><tr><td class=\"c x37c ye35 w246 h12b\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c x37d ye35 w248 h12b\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n de los ac<span class=\"_ _1\"></span>tivos intangib<span class=\"_ _1\"></span>les (nota 7)<span class=\"_ _39\"> </span></div></td><td class=\"c x37b ye36 w1cf h10\"><div class=\"t m0 xcf he y26 ff4 fs6 fc0 sc0 ls0 ws0\"><span class=\"gs2\">15 847</span> </div></td><td class=\"c x379 ye36 w1d0 h10\"><div class=\"t m0 x10 he y26 ff4 fs6 fc0 sc0 ls0 ws0\"><span class=\"gs2\">7 944</span> </div></td></tr><tr><td class=\"c x37c ye37 w246 h12b\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c x37d ye37 w249 h12b\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">(Beneficio)/ p\u00e9rdida por <span class=\"_ _1\"></span>venta de in<span class=\"_ _1\"></span>movilizado material<span class=\"_ _39\"> </span></div></td><td class=\"c x37b ye38 w1cf h10\"><div class=\"t m0 x1c he y26 ff4 fs6 fc0 sc0 ls1 ws0\"><span class=\"gs2\">32</span><span class=\"ls0\"> </span></div></td><td class=\"c x379 ye38 w1d0 h10\"><div class=\"t m0 x1c he y26 ff4 fs6 fc0 sc0 ls1 ws0\"><span class=\"gs2\">39</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x37c ye39 w246 h12c\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c x37d ye39 w24a h12c\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">Variaci\u00f3n neta de pro<span class=\"_ _1\"></span>visiones (not<span class=\"_ _1\"></span>as 20 y 11)<span class=\"_ _39\"> </span></div></td><td class=\"c x37b ye3a w1cf hd\"><div class=\"t m0 x46 he y26 ff4 fs6 fc0 sc0 ls1 ws0\"><span class=\"gs2\">117 765</span><span class=\"ls0\"> </span></div></td><td class=\"c x379 ye3a w1d0 hd\"><div class=\"t m0 xcf he y26 ff4 fs6 fc0 sc0 ls0 ws0\"><span class=\"gs2\">11 920</span> </div></td></tr><tr><td class=\"c x37c ye3b w246 h12b\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c x37d ye3b w24b h12b\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">Gastos financieros (nota<span class=\"_ _1\"></span> 25)<span class=\"_ _39\"> </span></div></td><td class=\"c x37b ye3c w1cf h10\"><div class=\"t m0 xcf he y26 ff4 fs6 fc0 sc0 ls0 ws0\"><span class=\"gs2\">26 298</span> </div></td><td class=\"c x379 ye3c w1d0 h10\"><div class=\"t m0 xcf he y26 ff4 fs6 fc0 sc0 ls0 ws0\"><span class=\"gs2\">38 777</span> </div></td></tr><tr><td class=\"c x37c ye3d w246 h12c\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c x37d ye3d w24c h12c\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">Ingresos financieros (n<span class=\"_ _1\"></span>ota 25)<span class=\"_ _39\"> </span></div></td><td class=\"c x37b ye3e w1cf hd\"><div class=\"t m0 x72 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">(       <span class=\"gs2\">556</span>) </div></td><td class=\"c x379 ye3e w1d0 hd\"><div class=\"t m0 x2f he y26 ff4 fs6 fc0 sc0 ls0 ws0\">(     <span class=\"gs2\">1 806</span>) </div></td></tr><tr><td class=\"c x37c ye3f w246 h12b\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">-<span class=\"_ _39\"> </span></div></td><td class=\"c x37d ye3f w24d h12b\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">Imputaci\u00f3n de subven<span class=\"_ _1\"></span>ciones<span class=\"_ _39\"> </span></div></td><td class=\"c x37b ye40 w1cf h10\"><div class=\"t m0 x72 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">(    <span class=\"gs2\">1 524</span>) </div></td><td class=\"c x379 ye40 w1d0 h10\"><div class=\"t m0 x2f he y26 ff4 fs6 fc0 sc0 ls0 ws0\">(        <span class=\"gs2\">480</span>) </div></td></tr><tr><td class=\"c x37c ye41 w246 h12b\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">-<span class=\"_ _39\"> </span></div></td><td class=\"c x37d ye41 w24e h12b\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">Otros ingresos y ga<span class=\"_ _1\"></span>stos<span class=\"_ _39\"> </span></div></td><td class=\"c x37b ye42 w1cf h10\"><div class=\"t m0 x72 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">(    <span class=\"gs2\">3 321</span>) </div></td><td class=\"c x379 ye42 w1d0 h10\"><div class=\"t m0 x2f he y26 ff4 fs6 fc0 sc0 ls0 ws0\">(     <span class=\"gs2\">3 316</span>) </div></td></tr><tr><td class=\"c x37c ye43 w246 h12c\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c x37d ye43 w24f h12c\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">Diferencia negativa de<span class=\"_ _1\"></span> consolidaci\u00f3n<span class=\"_ _39\"> </span></div></td><td class=\"c x37b ye44 w1cf hd\"><div class=\"t m0 x9e he y26 ff4 fs6 fc0 sc0 ls0 ws0\"><span class=\"gs2\">-</span> </div></td><td class=\"c x379 ye44 w1d0 hd\"><div class=\"t m0 x2f he y26 ff4 fs6 fc0 sc0 ls0 ws0\">(            <span class=\"gs2\">6</span>) </div></td></tr><tr><td class=\"t m0 x37e hf ye45 ff3 fs6 fc0 sc0 ls0 ws0\" colspan=\"2\">Variaci\u00f3n en el<span class=\"_ _1\"></span> capital circulant<span class=\"_ _1\"></span>e (excluidos <span class=\"_ _1\"></span>los efectos de la<span class=\"_ _1\"></span> adquisic<span class=\"_ _1\"></span>i\u00f3n y </td><td class=\"c x37b ye46 w1cf h9c\"><div class=\"t m0 x2f hf yc9 ff3 fs6 fc0 sc0 ls0 ws0\">( <span class=\"gs2\">141 295</span>) </div></td><td class=\"c x379 ye46 w1d0 h9c\"><div class=\"t m0 x17 hf yc9 ff3 fs6 fc0 sc0 ls0 ws0\">(  <span class=\"gs2\">165 589</span>) </div></td></tr><tr><td class=\"t m0 x37e hf ye47 ff3 fs6 fc0 sc0 ls0 ws0\" colspan=\"2\">diferencias de ca<span class=\"_ _1\"></span>mbio en conso<span class=\"_ _1\"></span>lidaci\u00f3n): </td><td></td><td></td></tr><tr><td class=\"c x37c ye48 w246 h12b\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c x37d ye48 w250 h12b\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">Existencias (nota 12)<span class=\"_ _39\"> </span></div></td><td class=\"c x37b ye49 w1cf h10\"><div class=\"t m0 x2f he y26 ff4 fs6 fc0 sc0 ls0 ws0\">(   <span class=\"gs2\">28 734</span>) </div></td><td class=\"c x379 ye49 w1d0 h10\"><div class=\"t m0 x17 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">(      <span class=\"gs2\">1 748</span>) </div></td></tr><tr><td class=\"c x37c ye4a w246 h12b\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c x37d ye4a w251 h12b\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">Otros activos financiero<span class=\"_ _1\"></span>s (nota 10)<span class=\"_ _39\"> </span></div></td><td class=\"c x37b ye4b w1cf h10\"><div class=\"t m0 x10 he y26 ff4 fs6 fc0 sc0 ls0 ws0\"><span class=\"gs2\"><span id=\"__13\">3 258</span></span> </div></td><td class=\"c x379 ye4b w1d0 h10\"><div class=\"t m0 x51 he y26 ff4 fs6 fc0 sc0 ls1 ws0\"><span class=\"gs2\">653</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x37c ye4c w246 h12c\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c x37d ye4c w252 h12c\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">Clientes y otras cuen<span class=\"_ _1\"></span>tas a cobrar (<span class=\"_ _1\"></span>nota 11)<span class=\"_ _39\"> </span></div></td><td class=\"c x37b ye4d w1cf hd\"><div class=\"t m0 x2f he y26 ff4 fs6 fc0 sc0 ls0 ws0\">( <span class=\"gs2\">172 380</span>) </div></td><td class=\"c x379 ye4d w1d0 hd\"><div class=\"t m0 x17 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">(    <span class=\"gs2\">44 824</span>) </div></td></tr><tr><td class=\"c x37f ye4e w246 h12b\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">-</div></td><td class=\"c x380 ye4e w253 h12b\"><div class=\"t m0 x231 he ye34 ff4 fs6 fc0 sc0 ls0 ws0\">Proveedores y<span class=\"_ _1\"></span> otras cuentas a pa<span class=\"_ _6\"></span>gar (notas 17 y 18)<span class=\"_ _39\"> </span></div></td><td class=\"c x37b ye4f w1cf h10\"><div class=\"t m0 xcf he y26 ff4 fs6 fc0 sc0 ls0 ws0\"><span class=\"gs2\">56 561</span> </div></td><td class=\"c x379 ye4f w1d0 h10\"><div class=\"t m0 x17 he y26 ff4 fs6 fc0 sc0 ls0 ws0\">(  <span class=\"gs2\">119 670</span>) </div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "es",
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  "fact-473": {
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   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
    "entity": "scheme:95980037JECHVQDJDT59",
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   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
    "entity": "scheme:95980037JECHVQDJDT59",
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  "fact-477": {
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   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
    "entity": "scheme:95980037JECHVQDJDT59",
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   "value": "<div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 h9 y981 ff3 fs4 fc0 sc0 ls0 ws0\">29.    Garant\u00edas y<span class=\"_ _1\"></span> otras contingen<span class=\"_ _1\"></span>cias </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y983 ff4 fs4 fc0 sc0 ls0 ws0\">Al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>ten\u00eda <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>volumen de <span class=\"_ _0\"></span>avales <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>seguros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cauci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>por </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y984 ff4 fs4 fc0 sc0 ls0 ws0\">importe <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>1.234 <span class=\"_ _6\"></span>millones <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _1\"></span>(1.<span class=\"ls7\">195</span> <span class=\"_ _6\"></span>millones <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>al cier<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>2023), <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _1\"></span>cu\u00e1les,<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y985 ff4 fs4 fc0 sc0 ls0 ws0\">1.0<span class=\"ls7\">22</span> mil<span class=\"_ _1\"></span>lones <span class=\"_ _1\"></span>de euros <span class=\"_ _6\"></span>correspond\u00edan <span class=\"_ _1\"></span>a p<span class=\"_ _1\"></span>royectos <span class=\"_ _6\"></span>de construcci\u00f3n <span class=\"_ _1\"></span>(1.006 <span class=\"_ _6\"></span>millones de <span class=\"_ _6\"></span>euros </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y7f6 ff4 fs4 fc0 sc0 ls0 ws0\">al <span class=\"_ _0\"></span>cierre <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2023), <span class=\"_ _0\"></span>bien <span class=\"_ _0\"></span>fuera <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>fiel <span class=\"_ _0\"></span>cumplimiento <span class=\"_ _0\"></span>de los <span class=\"_ _7\"></span>contratos o <span class=\"_ _7\"></span>por <span class=\"_ _0\"></span>anticipos<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y986 ff4 fs4 fc0 sc0 ls0 ws0\">recibidos <span class=\"_ _5\"> </span>por <span class=\"_ _5\"> </span>pedidos. <span class=\"_ _d\"> </span>El <span class=\"_ _b\"> </span>resto <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>importe <span class=\"_ _5\"> </span>se <span class=\"_ _5\"> </span>compone <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>avales <span class=\"_ _d\"> </span>presentados <span class=\"_ _5\"> </span>ante </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y987 ff4 fs4 fc0 sc0 ls0 ws0\">organismos p\u00fablicos para la concesi\u00f3n de subvenciones, para licitacione<span class=\"_ _1\"></span>s a <span class=\"_ _0\"></span>concursos y por </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y988 ff4 fs4 fc0 sc0 ls0 ws0\">otros conceptos. </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y855 ff4 fs4 fc0 sc0 ls0 ws0\">Al <span class=\"_ _a\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>2024, <span class=\"_ _a\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _a\"></span>disponible <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>l\u00edneas <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>avales <span class=\"_ _a\"></span>y <span class=\"_ _6\"></span>seguros <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>cauci\u00f3n </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y5ed ff4 fs4 fc0 sc0 ls0 ws0\">asciende a <span class=\"ls7\">466</span> mill<span class=\"_ _1\"></span>ones de euros (508 mil<span class=\"_ _1\"></span>lones de euros<span class=\"_ _1\"></span> al cierre del e<span class=\"_ _1\"></span>jercicio 2023).  </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y408 ff4 fs4 fc0 sc0 ls0 ws0\">Durante <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>sociedad <span class=\"_ _1\"></span>Patentes <span class=\"_ _6\"></span>Talgo S<span class=\"_ _1\"></span>.L.U. <span class=\"_ _6\"></span>concluy\u00f3 <span class=\"ls7\">el</span> a<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>bitraje <span class=\"_ _6\"></span>que <span class=\"_ _1\"></span>manten\u00eda <span class=\"_ _1\"></span>junto <span class=\"_ _6\"></span>con </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y233 ff4 fs4 fc0 sc0 ls0 ws0\">otros <span class=\"_ _7\"></span>miembros <span class=\"_ _7\"></span>del <span class=\"_ _2\"></span>Consorcio <span class=\"_ _7\"></span>Espa\u00f1ol <span class=\"_ _7\"></span>Alta <span class=\"_ _2\"></span>Velocidad <span class=\"_ _7\"></span>Meca-Medina <span class=\"_ _2\"></span>cont<span class=\"_ _1\"></span>ra <span class=\"_ _2\"></span>un <span class=\"_ _7\"></span>acreedor <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y989 ff4 fs4 fc0 sc0 ls0 ws0\">servicios, sin <span class=\"_ _1\"></span>generar pa<span class=\"_ _1\"></span>sivos adi<span class=\"_ _1\"></span>cionales du<span class=\"_ _1\"></span>rante el <span class=\"_ _1\"></span>ejercicio. Como <span class=\"_ _6\"></span>resultado del mismo<span class=\"_ _1\"></span>, se<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y527 ff4 fs4 fc0 sc0 ls0 ws0\">liquidaron por <span class=\"_ _7\"></span>parte de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sociedad <span class=\"_ _7\"></span>24,2<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>millones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>habi\u00e9ndose dado <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>concluidas<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y582 ff4 fs4 fc0 sc0 ls0 ws0\">todas las actuaci<span class=\"_ _1\"></span>ones. </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y98a ff4 fs4 fc0 sc0 ls0 ws0\">En <span class=\"_ _0\"></span>virtud <span class=\"_ _7\"></span>del <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>firmado <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>Consorcio <span class=\"_ _0\"></span>Espa\u00f1ol <span class=\"_ _0\"></span>Alta <span class=\"_ _7\"></span>Velocidad Meca<span class=\"_ _0\"></span>-Medina <span class=\"_ _0\"></span>con <span class=\"_ _7\"></span>el </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y1bf ff4 fs4 fc0 sc0 ls0 ws0\">cliente <span class=\"_ _a\"></span>final, <span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>odos <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>miembros <span class=\"_ _a\"></span>del <span class=\"_ _6\"></span>Consorci<span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>responden <span class=\"_ _a\"></span>solidariamente <span class=\"_ _a\"></span>frente <span class=\"_ _a\"></span>al <span class=\"_ _6\"></span>cliente<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>final,<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y98b ff4 fs4 fc0 sc0 ls0 ws0\">pudiendo <span class=\"_ _a\"></span>en <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>odo <span class=\"_ _6\"></span>caso <span class=\"_ _a\"></span>cada <span class=\"_ _6\"></span>miembro <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>consorci<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>reclamar <span class=\"_ _6\"></span>vis <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>vis <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>otras <span class=\"_ _6\"></span>partes <span class=\"_ _6\"></span>seg\u00fan </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y98c ff4 fs4 fc0 sc0 ls0 ws0\">la distribuci\u00f3n de<span class=\"_ _1\"></span> la ejecuci<span class=\"_ _1\"></span>\u00f3n del contrato. </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y98d ff4 fs4 fc0 sc0 ls0 ws0\">En <span class=\"_ _0\"></span>relaci\u00f3n <span class=\"_ _7\"></span>con <span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>contrato <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>remodelaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>74 <span class=\"_ _7\"></span>coches <span class=\"_ _0\"></span>para <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>cliente <span class=\"_ _0\"></span>Metro <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Los<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y98e ff4 fs4 fc0 sc0 ls0 ws0\">Angeles (LACMTA), con fecha 6 <span class=\"_ _0\"></span>de mayo de <span class=\"_ _0\"></span>2022, el citado cliente <span class=\"_ _0\"></span>comu<span class=\"_ _1\"></span>nic\u00f3 a nuestr<span class=\"_ _0\"></span>a filial </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y2fb ff4 fs4 fc0 sc0 ls0 ws0\">Talgo Inc. la terminaci<span class=\"_ _1\"></span>\u00f3n del cont<span class=\"_ _1\"></span>rato alegando incumpli<span class=\"_ _1\"></span>mientos por parte<span class=\"_ _1\"></span> de la compa\u00f1\u00eda en </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y5b3 ff4 fs4 fc0 sc0 ls0 ws0\">alcances <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>plazo. <span class=\"_ _6\"></span>Posteri<span class=\"_ _1\"></span>ormente <span class=\"_ _6\"></span>con <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>echa <span class=\"_ _6\"></span>15 <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>septiembre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2022 <span class=\"_ _6\"></span>LACMTA <span class=\"_ _6\"></span>present\u00f3 <span class=\"_ _a\"></span>una </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y98f ff4 fs4 fc0 sc0 ls0 ws0\">demanda  contra  la  filial <span class=\"_ _d\"> </span>americana.  Por  parte  de <span class=\"_ _d\"> </span>Talgo  se  ha <span class=\"_ _d\"> </span>notificado  al  cliente  su </div></div><div class=\"c w41 h3e gs121\"><div class=\"t m0 x38 ha y990 ff4 fs4 fc0 sc0 ls0 ws0\">desacuerdo <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>incumplimientos <span class=\"_ _11\"></span>contenidos <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>dicha <span class=\"_ _11\"></span>notificaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _11\"></span>terminaci\u00f3n <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>los </div></div><div class=\"c w41 h3e gs123\"><div class=\"t m0 x38 ha y4b5 ff4 fs4 fc0 sc0 ls0 ws0\">motivos <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>generan, <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>se <span class=\"_ _5\"> </span>ha <span class=\"_ _d\"> </span>presentado<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>f<span class=\"_ _0\"></span>echa  21 <span class=\"_ _5\"> </span>de <span class=\"_ _d\"> </span>octubre <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>2022 <span class=\"_ _d\"> </span>una </div></div><div class=\"c w41 h3e gs123\"><div class=\"t m0 x38 ha y828 ff4 fs4 fc0 sc0 ls0 ws0\">contrademanda<span class=\"_ _1\"></span> legal <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>da\u00f1os y<span class=\"_ _6\"></span> perjuicios su<span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>ridos de<span class=\"_ _1\"></span>bido <span class=\"_ _1\"></span>a la<span class=\"_ _1\"></span> termi<span class=\"_ _1\"></span>naci\u00f3n unil<span class=\"_ _1\"></span>ateral de<span class=\"_ _1\"></span>l </div></div><div class=\"c w41 h3e gs123\"><div class=\"t m0 x38 ha y829 ff4 fs4 fc0 sc0 ls0 ws0\">contrato <span class=\"_ _0\"></span>por parte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>cliente. <span class=\"_ _0\"></span>Durante <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2024 se <span class=\"_ _7\"></span>han r<span class=\"_ _0\"></span>ealizado<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>interacciones entre </div></div><div class=\"c w41 h3e gs123\"><div class=\"t m0 x38 ha y82a ff4 fs4 fc0 sc0 ls0 ws0\">las partes dentro del procedimiento,<span class=\"_ _1\"></span> si bien no ha habido <span class=\"_ _0\"></span>cambios<span class=\"_ _1\"></span> significativos, por lo que a </div></div><div class=\"c w41 h3e gs123\"><div class=\"t m0 x38 ha y82b ff4 fs4 fc0 sc0 ls0 ws0\">fecha  de <span class=\"_ _e\"> </span>formulaci\u00f3n  d<span class=\"_ _1\"></span>e  las<span class=\"_ _1\"></span>  presentes<span class=\"_ _1\"></span>  cuenta<span class=\"_ _1\"></span>s  anuales<span class=\"_ _1\"></span>  consolidada<span class=\"_ _1\"></span>s  se<span class=\"_ _1\"></span>  desconoce <span class=\"_ _e\"> </span>el </div></div><div class=\"c w41 h3e gs123\"><div class=\"t m0 x38 ha y82c ff4 fs4 fc0 sc0 ls0 ws0\">desenlace <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>estos <span class=\"_ _a\"></span>litigios. <span class=\"_ _a\"></span>Si <span class=\"_ _a\"></span>bien, <span class=\"_ _6\"></span>los <span class=\"_ _a\"></span>administradores <span class=\"_ _a\"></span>estiman, <span class=\"_ _a\"></span>teniendo <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>cuenta <span class=\"_ _6\"></span>la <span class=\"_ _a\"></span>opini\u00f3n </div></div><div class=\"c w41 h3e gs123\"><div class=\"t m0 x38 ha y82d ff4 fs4 fc0 sc0 ls0 ws0\">de sus asesores l<span class=\"_ _1\"></span>egales, que no<span class=\"_ _1\"></span> se derivar\u00e1n pas<span class=\"_ _1\"></span>ivos adicional<span class=\"_ _1\"></span>es a los ya reconoci<span class=\"_ _1\"></span>dos. </div></div><div class=\"c w41 h3e gs123\"><div class=\"t m0 x38 ha y991 ff4 fs4 fc0 sc0 ls0 ws0\">La D<span class=\"_ _1\"></span>irecci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _6\"></span>Grupo no <span class=\"_ _6\"></span>conoce pasi<span class=\"_ _1\"></span>vos <span class=\"_ _1\"></span>contingen<span class=\"_ _1\"></span>tes que<span class=\"_ _1\"></span> pu<span class=\"_ _1\"></span>diera <span class=\"_ _1\"></span>tener <span class=\"_ _6\"></span>en el <span class=\"_ _1\"></span>curso <span class=\"_ _6\"></span>normal </div></div><div class=\"c w41 h3e gs123\"><div class=\"t m0 x38 ha y657 ff4 fs4 fc0 sc0 ls0 ws0\">del negocio efec<span class=\"_ _1\"></span>tos distintos a<span class=\"_ _1\"></span> los provision<span class=\"_ _1\"></span>ados al cierre del<span class=\"_ _1\"></span> ejercicio 2024. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "<div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 h9 y992 ff3 fs4 fc0 sc0 ls0 ws0\">30. <span class=\"_ _12\"> </span>Transacciones y sa<span class=\"_ _1\"></span>ldos con par<span class=\"_ _1\"></span>tes vincu<span class=\"_ _1\"></span>ladas y moneda<span class=\"_ _1\"></span> extranjera<span class=\"ff4\"> </span></div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y994 ff4 fs4 fc0 sc0 ls0 ws0\">Los <span class=\"_ _0\"></span>accionistas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>mantienen <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>porcentaje <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>participaci\u00f3n <span class=\"_ _0\"></span>en </div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y995 ff4 fs4 fc0 sc0 ls0 ws0\">\u00e9sta <span class=\"_ _0\"></span>superior<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>al 3% <span class=\"_ _0\"></span>se desglosan en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>nota <span class=\"_ _0\"></span>14. El Gr<span class=\"_ _0\"></span>upo realiza todas <span class=\"_ _0\"></span>sus operaciones con </div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y996 ff4 fs4 fc0 sc0 ls0 ws0\">partes <span class=\"_ _9\"></span>vinculadas <span class=\"_ _8\"></span>a <span class=\"_ _9\"> </span>valores <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>mercado. <span class=\"_ _9\"></span>Adicionalmente,<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>los <span class=\"_ _8\"></span>precios <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>transferencia <span class=\"_ _9\"> </span>se </div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y997 ff4 fs4 fc0 sc0 ls0 ws0\">encuentran  adecu<span class=\"_ _1\"></span>adamen<span class=\"_ _1\"></span>te  soportados<span class=\"_ _6\"></span>  por  lo  que<span class=\"_ _1\"></span>  los<span class=\"_ _1\"></span>  Administrador<span class=\"_ _1\"></span>es  de<span class=\"_ _1\"></span>  la  S<span class=\"_ _1\"></span>ociedad </div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y998 ff4 fs4 fc0 sc0 ls0 ws0\">dominante <span class=\"_ _13\"> </span>consideran <span class=\"_ _9\"> </span>que <span class=\"_ _13\"> </span>no <span class=\"_ _13\"> </span>existen <span class=\"_ _13\"> </span>riesgos <span class=\"_ _13\"> </span>significativos <span class=\"_ _9\"> </span>por <span class=\"_ _f\"> </span>este <span class=\"_ _13\"> </span>aspecto <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>los <span class=\"_ _13\"> </span>que </div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y999 ff4 fs4 fc0 sc0 ls0 ws0\">puedan derivarse pasi<span class=\"_ _1\"></span>vos de consi<span class=\"_ _1\"></span>deraci\u00f3n en el <span class=\"_ _1\"></span>futuro.  </div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y839 ff4 fs4 fc0 sc0 ls0 ws0\">Todas las cuentas y transacciones entre sociedade<span class=\"_ _1\"></span>s consolidadas han sido eliminadas en el </div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y66 ff4 fs4 fc0 sc0 ls0 ws0\">proceso de consolida<span class=\"_ _1\"></span>ci\u00f3n, y no se desgl<span class=\"_ _1\"></span>osan en l<span class=\"_ _1\"></span>a presente nota. </div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y99b ff4 fs4 fc0 sc0 ls0 ws0\">Los detalles <span class=\"_ _1\"></span>de transacci<span class=\"_ _6\"></span>ones realizadas entre <span class=\"_ _1\"></span>el Grupo <span class=\"_ _6\"></span>y otras partes <span class=\"_ _1\"></span>vincul<span class=\"_ _1\"></span>adas se detall<span class=\"_ _1\"></span>an </div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y99c ff4 fs4 fc0 sc0 ls0 ws0\">a continuaci\u00f3n: </div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y99e ff4 fs4 fc0 sc0 ls7 ws0\">a)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Operaciones reali<span class=\"_ _1\"></span>zadas con accionistas<span class=\"_ _1\"></span> principales de la Soci<span class=\"_ _1\"></span>edad domin<span class=\"_ _6\"></span>ant<span class=\"_ _0\"></span>e </span></div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y9a0 ff4 fs4 fc0 sc0 ls0 ws0\">No se<span class=\"_ _1\"></span> han <span class=\"_ _1\"></span>realizad<span class=\"_ _1\"></span>o ope<span class=\"_ _1\"></span>raciones con<span class=\"_ _6\"></span> los accioni<span class=\"_ _1\"></span>stas de<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> Sociedad<span class=\"_ _1\"></span> domin<span class=\"_ _1\"></span>ante adici<span class=\"_ _1\"></span>onales a<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y9a1 ff4 fs4 fc0 sc0 ls0 ws0\">los pr\u00e9stamos concedi<span class=\"_ _1\"></span>dos a dire<span class=\"_ _1\"></span>ctivos detallados <span class=\"_ _1\"></span>en la nota 10.a. </div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y44 ff4 fs4 fc0 sc0 ls7 ws0\">b)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Operaciones reali<span class=\"_ _1\"></span>zadas con conse<span class=\"_ _1\"></span>jeros de la So<span class=\"_ _1\"></span>ciedad dominante </span></div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y9a3 ff4 fs4 fc0 sc0 ls0 ws0\">Las <span class=\"_ _e\"> </span>retribuciones <span class=\"_ _f\"> </span>satisfechas <span class=\"_ _e\"> </span>durante <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>ejerci<span class=\"_ _1\"></span>cio <span class=\"_ _e\"> </span>2024  a<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>miembros <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>Consejo <span class=\"_ _f\"> </span>de </div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y65e ff4 fs4 fc0 sc0 ls0 ws0\">Administraci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>desempe\u00f1o <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>ese <span class=\"_ _7\"></span>cargo <span class=\"_ _7\"></span>ascienden <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span><span class=\"ls7\">550</span> <span class=\"_ _7\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>(<span class=\"_ _0\"></span><span class=\"ls7\">550</span> <span class=\"_ _7\"></span>miles </div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y4f9 ff4 fs4 fc0 sc0 ls0 ws0\">de euros en el<span class=\"_ _1\"></span> ejercicio 2023<span class=\"lsc\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y9a4 ff4 fs4 fc0 sc0 ls0 ws0\">c) <span class=\"_ _4\"> </span>Informaci\u00f3n  en <span class=\"_ _d\"> </span>relaci\u00f3n  con <span class=\"_ _d\"> </span>situaciones <span class=\"_ _d\"> </span>de  conflicto <span class=\"_ _d\"> </span>de  inter\u00e9s <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>parte  de <span class=\"_ _d\"> </span>los </div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y9a5 ff4 fs4 fc0 sc0 ls0 ws0\">administradores de<span class=\"_ _1\"></span> la Socied<span class=\"_ _1\"></span>ad dominante </div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y9a6 ff4 fs4 fc0 sc0 ls0 ws0\">Conforme <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>previsto<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>art\u00edculo <span class=\"_ _7\"></span>229 <span class=\"_ _2\"></span>del <span class=\"_ _7\"></span>Texto <span class=\"_ _7\"></span>Refundido <span class=\"_ _2\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _2\"></span>Ley <span class=\"_ _7\"></span>de <span class=\"_ _2\"></span>Sociedades <span class=\"_ _7\"></span>de </div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y9a7 ff4 fs4 fc0 sc0 ls0 ws0\">Capital <span class=\"_ _b\"> </span>(TRLSC) <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>Administradores <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>Sociedad <span class=\"_ _b\"> </span>han <span class=\"_ _b\"> </span>efectuado <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>la <span class=\"_ _17\"> </span>mis<span class=\"_ _1\"></span>ma <span class=\"_ _b\"> </span>las </div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y9a8 ff4 fs4 fc0 sc0 ls0 ws0\">comunicaciones<span class=\"_ _1\"></span> previstas en el apartado<span class=\"_ _1\"></span> 3 del citado art\u00edculo, indicando<span class=\"_ _1\"></span> que ni ellos m<span class=\"_ _0\"></span>ismos </div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y8e0 ff4 fs4 fc0 sc0 ls0 ws0\">ni <span class=\"_ _6\"></span>las personas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>vinculada<span class=\"_ _6\"></span>s a <span class=\"_ _6\"></span>\u00e9stos, <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>define <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>art. <span class=\"_ _6\"></span>231 del <span class=\"_ _6\"></span>citado <span class=\"_ _6\"></span>texto <span class=\"_ _1\"></span>legal <span class=\"_ _6\"></span>se <span class=\"_ _1\"></span>han </div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y9a9 ff4 fs4 fc0 sc0 ls0 ws0\">encontrado <span class=\"_ _0\"></span>inmersos <span class=\"_ _7\"></span>en <span class=\"_ _0\"></span>situaciones <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>conflicto <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>inter\u00e9s, <span class=\"_ _7\"></span>directo <span class=\"_ _7\"></span>o <span class=\"_ _0\"></span>indirecto, <span class=\"_ _7\"></span>previstas<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>en </div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y9aa ff4 fs4 fc0 sc0 ls0 ws0\">el <span class=\"_ _0\"></span>citado <span class=\"_ _7\"></span>texto <span class=\"_ _7\"></span>legal, <span class=\"_ _0\"></span>motivo <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _0\"></span>cual <span class=\"_ _7\"></span>las <span class=\"_ _0\"></span>presentes <span class=\"_ _7\"></span>cuentas <span class=\"_ _7\"></span>anuales <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>desglose </div></div><div class=\"c w41 h3e gs125\"><div class=\"t m0 x38 ha y9ab ff4 fs4 fc0 sc0 ls0 ws0\">alguno en este sen<span class=\"_ _1\"></span>tido. </div></div><div class=\"c w41 h3e gs127\"><div class=\"t m0 x38 h3 y197 ff4 fs4 fc0 sc0 ls7 ws0\">d)<span class=\"ls0\"> <span class=\"_ _1a\"> </span>Transacciones come<span class=\"_ _1\"></span>rciales con parte<span class=\"_ _1\"></span>s vinculadas<span class=\"ff1 fs0\"> <span class=\"_ _36\"> </span> </span></span></div></div><div class=\"gs128\"><table class=\"s w254 h12d\" id=\"_2dc5c934-b37c-41ce-8c0c-24a5237e234b\"><tr><td></td><td></td><td class=\"c x243 ye50 w1d2 h5b\"><div class=\"t m0 xa7 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x243 ye51 w1d3 h5b\"><div class=\"t m0 x3a hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x286 ye51 w1d3 h5b\"><div class=\"t m0 x3a hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ye52 w59 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Gastos de explotaci\u00f3n </div></td><td></td><td></td></tr><tr><td class=\"c x225 ye53 w59 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Consorcio Espa\u00f1ol Alta Velocidad Meca-Medina, S.A. </div></td><td class=\"c x243 ye53 w5a h5b\"><div class=\"t m0 x1b hb ye5 ff4 fs5 fc0 sc0 ls3 ws0\">557<span class=\"ls0\"> </span></div></td><td class=\"c x244 ye53 w5a h5b\"><div class=\"t m0 x39 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">1 228 </div></td></tr><tr><td class=\"c x225 ye54 w59 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Gastos </div></td><td class=\"c x243 ye54 w5a h5b\"><div class=\"t m0 x1b hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">557<span class=\"ls0\"> </span></div></td><td class=\"c x244 ye54 w5a h5b\"><div class=\"t m0 x39 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">1 228 </div></td></tr></table></div><div class=\"c w41 h3e gs127\"><div class=\"t m0 x38 ha y9b2 ff4 fs4 fc0 sc0 ls7 ws0\">e)<span class=\"ls0\"> <span class=\"_ _1c\"> </span>Desglose de saldos p<span class=\"_ _1\"></span>roveedores/clien<span class=\"_ _1\"></span>tes con em<span class=\"_ _1\"></span>presas asociadas </span></div></div><div class=\"gs129\"><table class=\"s w255 h12e\" id=\"_61365a34-8ed7-41fb-8611-e806656849a3\"><tr><td></td><td></td><td class=\"c x350 ye55 w1d7 h5b\"><div class=\"t m0 xf hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x284 ye56 w1d6 h5b\"><div class=\"t m0 x58 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"c x350 ye56 w1d7 h5b\"><div class=\"t m0 xc8 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </div></td></tr><tr><td class=\"c x225 ye57 w1d4 h5a\"><div class=\"t m0 x2 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">Clientes empresas asociadas (nota 11) </div></td><td class=\"c x284 ye57 w1d6 h5a\"><div class=\"t m0 x32 hb y1d2 ff4 fs5 fc0 sc0 ls3 ws0\">63<span class=\"ls0\"> </span></div></td><td class=\"c x350 ye57 w1d7 h5a\"><div class=\"t m0 x124 hb y1d2 ff4 fs5 fc0 sc0 ls0 ws0\">1 587 </div></td></tr><tr><td class=\"c x225 ye58 w1d4 h5b\"><div class=\"t m0 x2 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Clientes empresas asociadas </div></td><td class=\"c x284 ye58 w1d6 h5b\"><div class=\"t m0 x32 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">63<span class=\"ls0\"> </span></div></td><td class=\"c x350 ye58 w1d7 h5b\"><div class=\"t m0 x124 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">1 587 </div></td></tr><tr><td></td><td></td><td class=\"c x350 ye59 w1d7 h5a\"><div class=\"t m0 xf hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x284 ye5a w1d6 h5b\"><div class=\"t m0 x58 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.24 </div></td><td class=\"c x350 ye5a w1d7 h5b\"><div class=\"t m0 xc8 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">31.12.23 </div></td></tr><tr><td class=\"c x225 ye5b w1d4 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Proveedores empresas asociadas (nota 17)  </div></td><td class=\"c x284 ye5b w1d6 h5b\"><div class=\"t m0 x51 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">3 937 </div></td><td class=\"c x350 ye5b w1d7 h5b\"><div class=\"t m0 x10 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">18 026  </div></td></tr><tr><td class=\"c x225 ye5c w1d4 h5a\"><div class=\"t m0 x2 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">Proveedores empresas asociadas </div></td><td class=\"c x284 ye5c w1d6 h5a\"><div class=\"t m0 x51 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">3 937 </div></td><td class=\"c x350 ye5c w1d7 h5a\"><div class=\"t m0 x10 hc y1d2 ff3 fs5 fc0 sc0 ls0 ws0\">18 026 </div></td></tr></table></div><div class=\"c w41 h3e gs127\"><div class=\"t m0 x38 ha y6c3 ff4 fs4 fc0 sc0 ls0 ws0\">Al <span class=\"_ _f\"> </span>31 <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span><span class=\"ls7\">202</span>4  <span class=\"ls8\">y <span class=\"_ _e\"> </span><span class=\"ls7\">202</span></span>3<span class=\"ff7\">, <span class=\"_ _f\"> </span>los <span class=\"_ _e\"> </span>saldo<span class=\"_ _1\"></span>s <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>los <span class=\"_ _e\"> </span>ep\u00edgrafes <span class=\"_ _f\"> </span>\u201cClientes <span class=\"_ _f\"> </span>empresas <span class=\"_ _f\"> </span>y </span></div></div><div class=\"c w41 h3e gs127\"><div class=\"t m0 x38 ha y1b0 ff7 fs4 fc0 sc0 ls0 ws0\">asociadas\u201d, <span class=\"_ _8\"> </span>y <span class=\"_ _9\"> </span>\u201cProveedo<span class=\"_ _1\"></span>res <span class=\"_ _9\"> </span>empresas <span class=\"_ _8\"> </span>asociadas<span class=\"_ _1\"></span>\u201d <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span><span class=\"ff4\">corresponden<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>\u00edntegramen<span class=\"_ _1\"></span>te <span class=\"_ _9\"> </span>al <span class=\"_ _8\"></span>saldo </span></div></div><div class=\"c w41 h3e gs127\"><div class=\"t m0 x38 ha y9bc ff4 fs4 fc0 sc0 ls0 ws0\">mantenido con el Conso<span class=\"_ _6\"></span>rcio Espa\u00f1ol Alta Velocidad Meca<span class=\"_ _1\"></span> Medina, S<span class=\"_ _1\"></span>.A. </div></div><div class=\"c w41 h3e gs127\"><div class=\"t m0 x38 ha y1b2 ff4 fs4 fc0 sc0 ls0 ws0\">Transacciones efec<span class=\"_ _1\"></span>tuadas en <span class=\"_ _1\"></span>moneda extranje<span class=\"_ _1\"></span>ra </div></div><div class=\"c w41 h3e gs127\"><div class=\"t m0 x38 ha y9bd ff4 fs4 fc0 sc0 ls0 ws0\">Los importes de las<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>transacci<span class=\"_ _1\"></span>ones efectuadas en<span class=\"_ _1\"></span> moneda extran<span class=\"_ _1\"></span>jera son los sig<span class=\"_ _1\"></span>uientes: </div></div><div class=\"gs12a\"><table class=\"s w240 h12f\" id=\"_978b5af5-c9d1-4bdb-9b65-db559713fe12\"><tr><td></td><td></td><td class=\"c x244 ye5d w1b4 h5b\"><div class=\"t m0 x12 hc ye5 ff3 fs5 fc0 sc0 ls0 ws0\">Miles de euros </div></td></tr><tr><td></td><td class=\"c x243 ye5e w1d9 h5b\"><div class=\"t m0 x134 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x244 ye5e w1b4 h5b\"><div class=\"t m0 x134 hc ye5 ff3 fs5 fc0 sc0 ls3 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x225 ye5f w59 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Compras </div></td><td class=\"c x243 ye5f w1d9 h5b\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">38 573 </div></td><td class=\"c x244 ye5f w1b4 h5b\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">41 873 </div></td></tr><tr><td class=\"c x225 ye60 w59 h5b\"><div class=\"t m0 x2 hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">Ventas </div></td><td class=\"c x243 ye60 w1d9 h5b\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">91 714 </div></td><td class=\"c x244 ye60 w1b4 h5b\"><div class=\"t m0 x2b hb ye5 ff4 fs5 fc0 sc0 ls0 ws0\">75 789 </div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "<div class=\"c w41 h3e gs12f\"><div class=\"t m0 x38 h9 y197 ff3 fs4 fc0 sc0 ls7 ws0\">32<span class=\"ls0\">.  Honorarios de<span class=\"_ _1\"></span> auditor\u00eda y o<span class=\"_ _1\"></span>tros servicios<span class=\"_ _1\"></span>  </span></div></div><div class=\"c w41 h3e gs12f\"><div class=\"t m0 x38 ha y58b ff4 fs4 fc0 sc0 ls0 ws0\">Durante <span class=\"_ _8\"></span>los <span class=\"_ _13\"> </span>ejercicios<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>2024 <span class=\"_ _9\"> </span><span class=\"ls8\">y <span class=\"_ _13\"> </span><span class=\"ls7\">202</span></span>3, <span class=\"_ _13\"> </span>los <span class=\"_ _9\"> </span>importe<span class=\"_ _1\"></span>s <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>honorarios <span class=\"_ _9\"></span>cargados <span class=\"_ _8\"></span>r<span class=\"_ _0\"></span>elativos <span class=\"_ _8\"></span>a <span class=\"_ _9\"> </span>los </div></div><div class=\"c w41 h3e gs12f\"><div class=\"t m0 x38 ha y3f0 ff4 fs4 fc0 sc0 ls0 ws0\">servicios <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>auditor\u00eda <span class=\"_ _8\"></span>de <span class=\"_ _9\"> </span>cuentas <span class=\"_ _9\"></span>y <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>otros <span class=\"_ _9\"> </span>servicios <span class=\"_ _8\"></span>prestados <span class=\"_ _9\"></span>por <span class=\"_ _9\"> </span>el <span class=\"_ _9\"></span>auditor <span class=\"_ _9\"> </span>del <span class=\"_ _8\"></span>G<span class=\"_ _0\"></span>rupo, </div></div><div class=\"c w41 h3e gs12f\"><div class=\"t m0 x38 ha y3f1 ff4 fs4 fc0 sc0 ls0 ws0\">Deloitte <span class=\"_ _1\"></span>Auditores,<span class=\"_ _1\"></span> S.L<span class=\"_ _1\"></span>., <span class=\"_ _6\"></span>o por <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>empresa<span class=\"_ _1\"></span> vincu<span class=\"_ _1\"></span>lada <span class=\"_ _6\"></span>al auditor<span class=\"_ _1\"></span> po<span class=\"_ _1\"></span>r con<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>rol, <span class=\"_ _1\"></span>propied<span class=\"_ _1\"></span>ad co<span class=\"_ _1\"></span>m\u00fan </div></div><div class=\"c w41 h3e gs12f\"><div class=\"t m0 x38 ha y3f2 ff4 fs4 fc0 sc0 ls0 ws0\">o gesti\u00f3n han sido los<span class=\"_ _1\"></span> sigui<span class=\"_ _1\"></span>entes:  </div></div><div class=\"gs130\"><table class=\"s w258 h133\" id=\"_5ac221af-7332-4396-b2e7-32a4b68d2ca6\"><tr><td></td><td class=\"c x382 ye7f w1e4 hd2\"><div class=\"t m0 x1d hf y9e2 ff3 fs6 fc0 sc0 ls0 ws0\">Miles de euros<span class=\"_ _1\"></span> </div></td><td></td></tr><tr><td class=\"c x383 ye80 w1e3 hd3\"><div class=\"t m0 x1 hf y9e4 ff3 fs6 fc0 sc0 ls0 ws0\">Descripci\u00f3n <span class=\"_ _1\"></span> </div></td><td class=\"c x382 ye80 w1e5 hd3\"><div class=\"t m0 x43 hf y9e4 ff3 fs6 fc0 sc0 ls1 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x384 ye80 w109 hd3\"><div class=\"t m0 x64 hf y9e4 ff3 fs6 fc0 sc0 ls1 ws0\">202<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x383 ye81 w1e3 h56\"><div class=\"t m0 x12 he y125 ff4 fs6 fc0 sc0 ls0 ws0\">Servicios de audi<span class=\"_ _1\"></span>tor\u00eda </div></td><td class=\"c x382 ye81 w1e5 h56\"><div class=\"t m0 x31 he y125 ff4 fs6 fc0 sc0 ls0 ws0\">3<span class=\"ls1\">77</span> </div></td><td class=\"c x384 ye81 w109 h56\"><div class=\"t m0 x31 he y125 ff4 fs6 fc0 sc0 ls1 ws0\">388<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x383 ye82 w1e3 h56\"><div class=\"t m0 x12 hf y125 ff3 fs6 fc0 sc0 ls0 ws0\">Total servicios<span class=\"_ _1\"></span> de auditor\u00eda </div></td><td class=\"c x382 ye82 w1e5 h56\"><div class=\"t m0 x31 hf y125 ff3 fs6 fc0 sc0 ls0 ws0\">3<span class=\"ls1\">77</span> </div></td><td class=\"c x384 ye82 w109 h56\"><div class=\"t m0 x31 hf y125 ff3 fs6 fc0 sc0 ls1 ws0\">388<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x383 ye83 w1e3 h56\"><div class=\"t m0 x12 he y125 ff4 fs6 fc0 sc0 ls0 ws0\">Servicios exigido<span class=\"_ _1\"></span>s por la normativ<span class=\"_ _1\"></span>a aplicable </div></td><td class=\"c x382 ye83 w1e5 h56\"><div class=\"t m0 x31 he y125 ff4 fs6 fc0 sc0 ls1 ws0\">150<span class=\"ls0\"> </span></div></td><td class=\"c x384 ye83 w109 h56\"><div class=\"t m0 x17 he y125 ff4 fs6 fc0 sc0 ls1 ws0\">24<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x383 ye84 w1e3 hd4\"><div class=\"t m0 x12 he y9e7 ff4 fs6 fc0 sc0 ls0 ws0\">Otros servicios<span class=\"_ _1\"></span> de verificaci\u00f3n </div></td><td class=\"c x382 ye84 w1e5 hd4\"><div class=\"t m0 x2f he y9e7 ff4 fs6 fc0 sc0 ls0 ws0\">3 </div></td><td class=\"c x384 ye84 w109 hd4\"><div class=\"t m0 x17 he y9e7 ff4 fs6 fc0 sc0 ls1 ws0\">38<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x383 ye85 w1e3 h56\"><div class=\"t m0 x12 he y125 ff4 fs6 fc0 sc0 ls0 ws0\">Servicios de a<span class=\"_ _1\"></span>sesoramiento fi<span class=\"_ _1\"></span>scal  </div></td><td class=\"c x382 ye85 w1e5 h56\"><div class=\"t m0 x65 he y125 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x384 ye85 w109 h56\"><div class=\"t m0 x65 he y125 ff4 fs6 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x383 ye86 w1e3 h56\"><div class=\"t m0 x12 hf y125 ff3 fs6 fc0 sc0 ls0 ws0\">Total servicios<span class=\"_ _1\"></span> distintos de la<span class=\"_ _1\"></span> auditor\u00eda </div></td><td class=\"c x382 ye86 w1e5 h56\"><div class=\"t m0 x31 hf y125 ff3 fs6 fc0 sc0 ls1 ws0\">15<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td class=\"c x384 ye86 w109 h56\"><div class=\"t m0 x17 hf y125 ff3 fs6 fc0 sc0 ls1 ws0\">62<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x383 ye87 w1e3 hd5\"><div class=\"t m0 x12 hf y125 ff3 fs6 fc0 sc0 ls0 ws0\">Total servicios<span class=\"_ _1\"></span> profesionales </div></td><td class=\"c x382 ye87 w1e5 hd5\"><div class=\"t m0 x31 hf y125 ff3 fs6 fc0 sc0 ls1 ws0\">530<span class=\"ls0\"> </span></div></td><td class=\"c x384 ye87 w109 hd5\"><div class=\"t m0 x31 hf y125 ff3 fs6 fc0 sc0 ls1 ws0\">450<span class=\"ls0\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "<div class=\"c w41 h3e gs132\"><div class=\"t m0 x38 h9 y99e ff3 fs4 fc0 sc0 ls7 ws0\">33<span class=\"ls0\">.  Hechos posterio<span class=\"_ _1\"></span>res a la <span class=\"_ _1\"></span>fecha del estado <span class=\"_ _1\"></span>de situaci\u00f3n financie<span class=\"_ _1\"></span>ra </span></div></div><div class=\"c w41 h3e gs132\"><div class=\"t m0 x38 ha y9a0 ff4 fs4 fc0 sc0 ls0 ws0\">Con <span class=\"_ _0\"></span>fecha <span class=\"_ _7\"></span>14 <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>febrero <span class=\"_ _0\"></span>de <span class=\"_ _7\"></span>2025, <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>una <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>Pegaso <span class=\"_ _7\"></span>Transportation <span class=\"_ _0\"></span>Internacional <span class=\"_ _0\"></span>SCA <span class=\"_ _0\"></span>y </div></div><div class=\"c w41 h3e gs132\"><div class=\"t m0 x38 ha y31a ff4 fs4 fc0 sc0 ls0 ws0\">de otra<span class=\"_ _1\"></span> el<span class=\"_ _1\"></span> Consorcio<span class=\"_ _1\"></span> for<span class=\"_ _1\"></span>mado por<span class=\"_ _1\"></span> las<span class=\"_ _1\"></span> entidades<span class=\"_ _1\"></span> Cl<span class=\"_ _1\"></span>erbil, S.L<span class=\"_ _1\"></span>., Finkat<span class=\"_ _1\"></span>ze Kap<span class=\"_ _1\"></span>itala Finkatuz<span class=\"_ _1\"></span>, S.A<span class=\"_ _1\"></span>., </div></div><div class=\"c w41 h3e gs132\"><div class=\"t m0 x38 ha y9a2 ff4 fs4 fc0 sc0 ls0 ws0\">Fundaci\u00f3n <span class=\"_ _11\"></span>Bancaria <span class=\"_ _8\"></span>BBK <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>Fundaci\u00f3n <span class=\"_ _11\"></span>Bancaria <span class=\"_ _8\"></span>Vital, <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>alcanzado <span class=\"_ _11\"></span>un <span class=\"_ _8\"></span>potencial <span class=\"_ _8\"></span>acuerdo </div></div><div class=\"c w41 h3e gs134\"><div class=\"t m0 x38 ha y44 ff4 fs4 fc0 sc0 ls0 ws0\">comercial <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>la <span class=\"_ _7\"></span>adquisici\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Consocio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aproximadamente <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>29,7% <span class=\"_ _0\"></span>del <span class=\"_ _7\"></span>capital <span class=\"_ _0\"></span>de </div></div><div class=\"c w41 h3e gs134\"><div class=\"t m0 x38 ha y9ea ff4 fs4 fc0 sc0 ls0 ws0\">la Sociedad Domin<span class=\"_ _1\"></span>ante cuyas condici<span class=\"_ _1\"></span>ones econ\u00f3micas se<span class=\"_ _1\"></span> detallan a con<span class=\"_ _1\"></span>tinuaci\u00f3n: </div></div><div class=\"c w41 h3e gs134\"><div class=\"t m0 x38 ha y441 ff4 fs4 fc0 sc0 ls0 ws0\">Un precio base<span class=\"_ _1\"></span> fijo por a<span class=\"_ _1\"></span>cci\u00f3n de Tal<span class=\"_ _1\"></span>go, S.A. que asci<span class=\"_ _1\"></span>ende a 4,15 euro<span class=\"_ _1\"></span>s, y un<span class=\"_ _1\"></span> precio variable<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs134\"><div class=\"t m0 x38 ha y4f9 ff4 fs4 fc0 sc0 ls0 ws0\">de  hasta  0,85  eu<span class=\"_ _1\"></span>ros  por  acci<span class=\"_ _1\"></span>\u00f3n  adicionales, <span class=\"_ _e\"> </span>sujeto  a  la  consecuci\u00f3n<span class=\"_ _1\"></span>  de  determinado<span class=\"_ _1\"></span>s </div></div><div class=\"c w41 h3e gs134\"><div class=\"t m0 x38 ha y686 ff4 fs4 fc0 sc0 ls0 ws0\">par\u00e1metros futu<span class=\"_ _1\"></span>ros que<span class=\"_ _1\"></span> se est\u00e1n de<span class=\"_ _1\"></span>finiendo a fe<span class=\"_ _1\"></span>cha de<span class=\"_ _1\"></span> formulaci\u00f3n de las<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>presentes<span class=\"_ _1\"></span> cuentas </div></div><div class=\"c w41 h3e gs134\"><div class=\"t m0 x38 ha y9eb ff4 fs4 fc0 sc0 ls0 ws0\">anuales consolida<span class=\"_ _1\"></span>das. </div></div><div class=\"c w41 h3e gs134\"><div class=\"t m0 x38 ha y9ec ff4 fs4 fc0 sc0 ls0 ws0\">El <span class=\"_ _8\"></span>mencionado <span class=\"_ _8\"></span>acuerdo <span class=\"_ _8\"></span>comercial <span class=\"_ _8\"></span>se <span class=\"_ _9\"></span>encuentra<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>fecha <span class=\"_ _8\"></span>de <span class=\"_ _9\"></span>formulaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>presentes </div></div><div class=\"c w41 h3e gs134\"><div class=\"t m0 x38 ha y9a6 ff4 fs4 fc0 sc0 ls0 ws0\">cuentas anuales<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>consolidadas pendi<span class=\"_ _1\"></span>ente de doc<span class=\"_ _1\"></span>umentaci\u00f3n y<span class=\"_ _1\"></span> de aproba<span class=\"_ _1\"></span>ci\u00f3n por los<span class=\"_ _1\"></span> \u00f3rganos<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs134\"><div class=\"t m0 x38 ha y9a7 ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _8\"></span>gobierno <span class=\"_ _8\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _8\"></span>partes <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>conforman <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>mismo, <span class=\"_ _8\"></span>esperando <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>materializaci\u00f3n <span class=\"_ _11\"></span>en <span class=\"_ _9\"> </span>los </div></div><div class=\"c w41 h3e gs134\"><div class=\"t m0 x38 ha y9ed ff4 fs4 fc0 sc0 ls0 ws0\">pr\u00f3ximos d\u00edas.<span class=\"_ _1\"></span> </div></div><div class=\"c w41 h3e gs134\"><div class=\"t m0 x38 ha y9ee ff4 fs4 fc0 sc0 ls0 ws0\">Por <span class=\"_ _6\"></span>otro <span class=\"_ _6\"></span>lado, <span class=\"_ _6\"></span>tal <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>describe <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>nota <span class=\"_ _6\"></span>18, <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>20 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>enero <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>2025, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Consejo </div></div><div class=\"c w41 h3e gs134\"><div class=\"t m0 x38 ha y9aa ff4 fs4 fc0 sc0 ls0 ws0\">de <span class=\"_ _2\"></span>Administraci\u00f3n <span class=\"_ _2\"></span>ha <span class=\"_ _11\"></span>ap<span class=\"_ _1\"></span>robado <span class=\"_ _2\"></span>el <span class=\"_ _11\"></span>estableci<span class=\"_ _1\"></span>miento <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>programa <span class=\"_ _2\"></span>de <span class=\"_ _11\"></span>emisi\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>pagar\u00e9s </div></div><div class=\"c w41 h3e gs134\"><div class=\"t m0 x38 ha y9ab ff7 fs4 fc0 sc0 ls0 ws0\">denominado <span class=\"_ _6\"></span>\u201cCommercial<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Paper <span class=\"_ _1\"></span>Program<span class=\"_ _1\"></span>me <span class=\"_ _6\"></span>TALGO <span class=\"_ _6\"></span>2025\u201d <span class=\"_ _1\"></span>con <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>saldo <span class=\"_ _6\"></span>vivo <span class=\"_ _6\"></span>m\u00e1ximo<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span>150 </span></div></div><div class=\"c w41 h3e gs134\"><div class=\"t m0 x38 ha y9ac ff4 fs4 fc0 sc0 ls0 ws0\">millones <span class=\"_ _6\"></span>de eu<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>os <span class=\"_ _6\"></span>y <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>de <span class=\"_ _1\"></span>12 <span class=\"_ _6\"></span>meses. <span class=\"_ _1\"></span>El <span class=\"_ _6\"></span>programa, <span class=\"_ _6\"></span>que <span class=\"_ _1\"></span>renueva <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>existente <span class=\"_ _6\"></span>aprobado </div></div><div class=\"c w41 h3e gs134\"><div class=\"t m0 x38 ha y9ef ff4 fs4 fc0 sc0 ls0 ws0\">en febrero de 2024<span class=\"_ _1\"></span>, se incorpor\u00f3<span class=\"_ _1\"></span> al MARF el<span class=\"_ _1\"></span> 14 de febrero de 2025<span class=\"_ _1\"></span>. </div></div>No <span class=\"_ _7\"></span>se <span class=\"_ _2\"></span>han <span class=\"_ _7\"></span>producido <span class=\"_ _7\"></span>acontecimientos<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>posteriores <span class=\"_ _2\"></span>adicional<span class=\"_ _1\"></span>es <span class=\"_ _7\"></span>que <span class=\"_ _2\"></span>pudieran <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ener <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>efecto significativo en es<span class=\"_ _1\"></span>tas cuentas anual<span class=\"_ _1\"></span>es consolidadas",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "es",
    "entity": "scheme:95980037JECHVQDJDT59",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  }
 }
}