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   "value": "1.<span class=\"ls0\"> <span class=\"_ _3\"> </span>Introducci\u00f3n y otra informaci\u00f3n </span>a)<span class=\"ls0\"> <span class=\"_ _4\"> </span>Actividades y composici\u00f3n del Grupo </span>Azkoyen, <span class=\"_ _1\"></span>S.A. (Sociedad <span class=\"_ _1\"></span>An\u00f3nima) <span class=\"_ _1\"></span>fue constituida con <span class=\"_ _1\"></span>la denominaci\u00f3n <span class=\"_ _1\"></span>de Azkoyen <span class=\"_ _1\"></span>Industrial, S.A. <span class=\"_ _1\"></span>y por <span class=\"_ _1\"></span>tiempo indefinido, <span class=\"_ _0\"></span>con fe<span class=\"_ _0\"></span>cha <span class=\"_ _0\"></span>9 <span class=\"_ _0\"></span>de a<span class=\"_ _0\"></span>bril <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>1976. <span class=\"_ _0\"></span>Posteriormente, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>noviembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>1987, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reali<span class=\"_ _0\"></span>z\u00f3 <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>cambio de denominaci\u00f3n por <span class=\"ls12\">la </span>actual. Durante el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2023, no <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>producido c<span class=\"_ _0\"></span>ambio a<span class=\"_ _0\"></span>lguno <span class=\"_ _0\"></span>en la <span class=\"_ _0\"></span>denominaci\u00f3n <span class=\"_ _0\"></span>social <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>dominante del Grupo. El <span class=\"_ _1\"></span>domicilio social <span class=\"_ _1\"></span>actual <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>principal <span class=\"_ _1\"></span>sede <span class=\"_ _1\"></span>se e<span class=\"_ _1\"></span>ncuentran en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Avenida <span class=\"_ _1\"></span>San <span class=\"_ _1\"></span>Silvestre, s/n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Peralta <span class=\"_ _1\"></span>(Navarra<span class=\"ls13\">, </span>Espa\u00f1a). El objeto social lo constituye: - <span class=\"_ _5\"> </span>La <span class=\"_ _6\"></span>fabricaci\u00f3n, <span class=\"_ _6\"></span>comercializaci<span class=\"_ _0\"></span>\u00f3n, <span class=\"_ _6\"></span>distribuci\u00f3n, <span class=\"_ _6\"></span>arrendamiento, <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ompraventa <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>explotaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>toda <span class=\"_ _7\"></span>clase <span class=\"_ _6\"></span>de m\u00e1quinas <span class=\"_ _8\"> </span>expendedoras <span class=\"_ _8\"> </span>y <span class=\"_ _9\"> </span>dispensadoras <span class=\"_ _9\"> </span>cualquiera <span class=\"_ _8\"> </span>que <span class=\"_ _9\"> </span>sea <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>tecnolog\u00eda, <span class=\"_ _9\"> </span>m\u00e1quinas <span class=\"_ _8\"> </span>recreativas <span class=\"_ _9\"> </span>o <span class=\"_ _8\"> </span>de entretenimiento <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>todo <span class=\"_ _6\"></span>tipo <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>maquinaria <span class=\"_ _9\"></span>el\u00e9ctrica, <span class=\"_ _6\"></span>mec\u00e1nic<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>y <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span>ectr\u00f3nica<span class=\"_ _1\"></span>; <span class=\"_ _9\"></span>asi<span class=\"_ _0\"></span>mismo, <span class=\"_ _9\"> </span>la <span class=\"_ _9\"></span>fabricaci\u00f3n <span class=\"_ _6\"></span>y<span class=\"_ _1\"></span>/<span class=\"_ _0\"></span>o comercializaci\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cualquier <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>roducto <span class=\"_ _1\"></span>susceptible <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>distribuci\u00f3n <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>v\u00e9s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>red <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>enta <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la sociedad y de su clientela. - <span class=\"_ _5\"> </span>La <span class=\"_ _9\"> </span>fabricaci\u00f3n, <span class=\"_ _8\"> </span>comercializaci\u00f3n, <span class=\"_ _9\"> </span>distribuci\u00f3n, <span class=\"_ _9\"> </span>arrendamiento, <span class=\"_ _9\"> </span>compraventa <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>explotaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>sistemas <span class=\"_ _9\"> </span>de control, <span class=\"_ _1\"></span>almacenamiento, <span class=\"_ _1\"></span>manipulaci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>validaci\u00f3n <span class=\"_ _1\"></span>electr\u00f3nica <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>monedas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lletes, m<span class=\"_ _1\"></span>\u00e1quinas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cambio de <span class=\"_ _7\"></span>moneda, <span class=\"_ _6\"></span>lectores <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>recicladores <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>billetes,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>lectores <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>tarjetas <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito, <span class=\"_ _6\"></span>distribuidores <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>onedas, sistemas <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>telemetr\u00eda <span class=\"_ _9\"> </span>y <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>t<span class=\"_ _0\"></span>elegesti\u00f3n<span class=\"_ _1\"></span>, <span class=\"_ _6\"></span>as<span class=\"_ _1\"></span>\u00ed <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _6\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>software <span class=\"_ _9\"> </span>relacionado, <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>edios <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>pa<span class=\"_ _1\"></span>go <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>in <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>fectivo (\u201ccashless\u201d) <span class=\"_ _6\"></span>o <span class=\"_ _6\"> </span>mediante <span class=\"_ _6\"> </span>telefon\u00eda <span class=\"_ _6\"> </span>m\u00f3vil, <span class=\"_ _9\"> </span>f<span class=\"_ _0\"></span>ichas, <span class=\"_ _6\"></span>llaves <span class=\"_ _6\"></span>electr\u00f3nicas <span class=\"_ _6\"></span>y <span class=\"_ _6\"> </span>cualquier <span class=\"_ _6\"> </span>otro <span class=\"_ _6\"> </span>pro<span class=\"_ _1\"></span>duc<span class=\"_ _1\"></span><span class=\"ff3\">to, <span class=\"_ _6\"></span>dispositivo <span class=\"_ _6\"></span>o </span>m\u00e1quina que pueda ser comercializado en relaci\u00f3n con siste<span class=\"_ _0\"></span>mas de pago en efectivo o \u201ccashless\u201d.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>- <span class=\"_ _5\"> </span>El <span class=\"_ _7\"></span>dise\u00f1o, <span class=\"_ _a\"></span>fa<span class=\"_ _1\"></span>bricaci\u00f3n, <span class=\"_ _a\"></span>comercializaci\u00f3n, <span class=\"_ _7\"></span>instalaci\u00f3n, <span class=\"_ _7\"></span>compraventa <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>explotaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>sistemas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>software <span class=\"_ _a\"></span>y hardware para el control de accesos, control de presencia y <span class=\"_ _0\"></span>sistemas integrados de seguridad. <span class=\"_ _1\"></span> - <span class=\"_ _5\"> </span>La <span class=\"_ _1\"></span>compraventa, <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mportaci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>exportaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>toda <span class=\"_ _a\"></span>clase <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>materiales <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>productos <span class=\"_ _a\"></span>terminados <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>relaci\u00f3n con las actividades principales.  - <span class=\"_ _5\"> </span>La prestaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>servicio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>consultor\u00eda, <span class=\"_ _0\"></span>reparaciones, <span class=\"_ _0\"></span>mantenimiento <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>postventa <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>productos y sistemas mencionados en los puntos anteriores.<span class=\"_ _2a\"> </span>Actividades de investigaci\u00f3n, desarrollo e innovaci\u00f3n en el \u00e1mbito de las tecnolog\u00edas avanzadas aplicables <span class=\"_ _0\"></span>a los <span class=\"_ _b\"></span>productos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>sistemas <span class=\"_ _b\"></span>mencionados <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>puntos <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>nteriores. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>explotaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>licencias, <span class=\"_ _c\"></span>marcas, <span class=\"_ _b\"></span>modelos, patentes y en general de tecnolog\u00eda, en relaci\u00f3n con las actividades principales.  - <span class=\"_ _5\"> </span>La <span class=\"_ _1\"></span>inversi\u00f3n en <span class=\"_ _1\"></span>toda clase <span class=\"_ _1\"></span>de empresas <span class=\"_ _1\"></span>y s<span class=\"_ _1\"></span>ociedades, civiles, m<span class=\"_ _1\"></span>ercantiles o <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>otra naturaleza, <span class=\"_ _1\"></span>existentes o que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>creen, <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>trav\u00e9<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>la suscripci\u00f3n, <span class=\"_ _b\"></span>adquisici\u00f3n por <span class=\"_ _b\"></span>cuenta pr<span class=\"_ _0\"></span>opia, <span class=\"_ _0\"></span>posesi\u00f3n <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pa<span class=\"_ _1\"></span>rticipaci\u00f3n <span class=\"_ _b\"></span>en sus <span class=\"_ _b\"></span>t\u00edtulos valores, obligaciones y participaciones.  - <span class=\"_ _5\"> </span>La prestaci\u00f3n <span class=\"_ _b\"></span>de toda <span class=\"_ _0\"></span>clase <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>servicios financieros, <span class=\"_ _b\"></span>administrativos y <span class=\"_ _0\"></span>de g<span class=\"_ _0\"></span>esti\u00f3n e<span class=\"_ _0\"></span>n gen<span class=\"_ _0\"></span>eral a <span class=\"_ _b\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ociedades<span class=\"_ _0\"></span> participadas.  - <span class=\"_ _5\"> </span>Las <span class=\"_ _1\"></span>actividades <span class=\"_ _1\"></span>integrantes <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>objeto <span class=\"_ _1\"></span>social <span class=\"_ _1\"></span>podr\u00e1n <span class=\"_ _1\"></span>ser <span class=\"_ _1\"></span>desarrolladas e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>\u00e1mbito n<span class=\"_ _1\"></span>acional e <span class=\"_ _1\"></span>internacional, bien directamente o mediante su participaci\u00f3n en otras entidades o empresas.  En la p<span class=\"_ _0\"></span>\u00e1gina web ww<span class=\"_ _0\"></span>w.azkoyen.com y <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n su <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>omicilio <span class=\"_ _0\"></span>social, se pu<span class=\"_ _0\"></span>eden consultar <span class=\"_ _b\"></span>los Estatutos Sociales <span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>em\u00e1s informaci\u00f3n p\u00fablica sobre la Sociedad dominante. Azkoyen, <span class=\"_ _9\"> </span>S.A. <span class=\"_ _9\"> </span>e<span class=\"_ _1\"></span>s <span class=\"_ _9\"> </span>cabecera <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>un <span class=\"_ _8\"> </span>grupo <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>sociedades <span class=\"_ _9\"> </span>depen<span class=\"_ _1\"></span>dientes <span class=\"_ _9\"> </span>(\u201cGrupo <span class=\"_ _9\"> </span>Azkoyen\u201d <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>\u201cGrupo\u201d) <span class=\"_ _8\"> </span>que, <span class=\"_ _9\"> </span>en conjunto <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>dedican <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fabricaci\u00f3n <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>comercializaci\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>quinas <span class=\"_ _a\"></span>expendedoras <span class=\"_ _1\"></span>de <span class=\"_ _7\"></span>productos <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>tuchados <span class=\"_ _1\"></span>y bebidas, m\u00e1quinas desti<span class=\"_ _1\"></span>nadas al sector de <span class=\"_ _1\"></span>hosteler\u00eda, m\u00e1quinas seleccionadoras de mo<span class=\"_ _1\"></span>nedas y otros medios <span class=\"_ _1\"></span>de pago <span class=\"_ _8\"> </span>y, <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>general, <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>cualquier <span class=\"_ _8\"> </span>otra<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>actividad <span class=\"_ _8\"> </span>pr<span class=\"_ _1\"></span>eparatoria <span class=\"_ _8\"> </span>o <span class=\"_ _8\"> </span>complementaria <span class=\"_ _8\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>las <span class=\"_ _9\"> </span>a<span class=\"_ _1\"></span>ctividades <span class=\"_ _8\"> </span>anteriores<span class=\"_ _1\"></span><span class=\"ls13\">. </span>Adicionalmente el <span class=\"_ _1\"></span>Grupo se <span class=\"_ _1\"></span>dedica <span class=\"_ _1\"></span>a la <span class=\"_ _1\"></span>fabricaci\u00f3n, comercializaci\u00f3n e<span class=\"_ _1\"></span> implantaci\u00f3n de <span class=\"_ _1\"></span>sistemas innovadores de software <span class=\"_ _8\"> </span>y <span class=\"_ _d\"> </span>hardware <span class=\"_ _8\"> </span>para <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>control <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>accesos, <span class=\"_ _8\"> </span>control <span class=\"_ _8\"> </span>de  pr<span class=\"_ _0\"></span>esencia <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>sistemas <span class=\"_ _d\"> </span>integr<span class=\"_ _1\"></span>ados <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>seguridad. Consecuentemente, <span class=\"_ _a\"></span>Azkoyen, <span class=\"_ _a\"></span>S.A. <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _7\"></span>obligada <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>elaborar, <span class=\"_ _a\"></span>adem\u00e1s <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>sus<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>propias <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>uentas <span class=\"_ _a\"></span>anuales, <span class=\"_ _a\"></span>cuentas anuales consolidadas del Grupo.<span class=\"_ _2a\"> </span>Proceso de fusi\u00f3n 2011  Con <span class=\"_ _7\"></span>fecha <span class=\"_ _6\"></span>24 <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>junio <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>2011 <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Junta <span class=\"_ _6\"></span>General <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>Accionistas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>so<span class=\"_ _1\"></span>ciedad <span class=\"_ _7\"></span>dominante <span class=\"_ _7\"></span>apro<span class=\"_ _1\"></span>b\u00f3 <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>todo <span class=\"_ _7\"></span>su contenido el <span class=\"_ _1\"></span>Proyecto com\u00fan <span class=\"_ _1\"></span>de Fusi\u00f3n <span class=\"_ _1\"></span>por absorci\u00f3n <span class=\"_ _1\"></span>de Azkoyen<span class=\"_ _1\"></span> Industrial, S.A.U. <span class=\"_ _1\"></span>y Azkoyen M<span class=\"_ _1\"></span>edios de <span class=\"_ _1\"></span>Pago,<span class=\"_ _0\"></span> S.A.U. <span class=\"_ _7\"></span>(como <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ociedades <span class=\"_ _7\"></span>absorbidas) <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>Azkoyen, <span class=\"_ _7\"></span>S.A. <span class=\"_ _6\"></span>(como <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ociedad <span class=\"_ _7\"></span>absorbente) <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>25 <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>marzo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>20<span class=\"_ _1\"></span>11, Proyecto <span class=\"_ _9\"></span>que <span class=\"_ _6\"></span>fue <span class=\"_ _9\"></span>presentado <span class=\"_ _6\"></span>para <span class=\"_ _9\"> </span>su <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span>p\u00f3sito <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>Registro <span class=\"_ _9\"></span>Mercantil <span class=\"_ _6\"></span>el <span class=\"_ _9\"> </span>d\u00eda <span class=\"_ _6\"></span>5 <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>ayo <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>2011, <span class=\"_ _9\"></span>y <span class=\"_ _6\"></span>consta debidamente depositado en el Registro Mercantil de Navarra.  La <span class=\"_ _1\"></span>operaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>fusi\u00f3n <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>acogi\u00f3 <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>r\u00e9gimen <span class=\"_ _1\"></span>especial <span class=\"_ _1\"></span>contemplado <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Cap\u00edtulo <span class=\"_ _1\"></span>IX <span class=\"_ _1\"></span>del T\u00edtul<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>X d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Ley <span class=\"_ _1\"></span>Foral 24/1996 <span class=\"_ _1\"></span>de 30<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e diciembre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Impuesto <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>Sociedades de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a Comun<span class=\"_ _1\"></span>idad Foral <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Navarra. <span class=\"_ _1\"></span>En l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>Cuentas<span class=\"_ _0\"></span> Anuales del ejercicio 2011 de Azkoyen, S.A. se incluyen los principales aspectos de la fusi\u00f3n por absorci\u00f3n.<span class=\"_ _2a\"> </span>2.  <span class=\"_ _2\"> </span>Bases de presentaci\u00f3n de las cuentas anuales consolidadas y principios d<span class=\"_ _0\"></span>e consolidaci\u00f3n<span class=\"_ _1\"></span> 2.1 Bases de presentaci\u00f3n  Las <span class=\"_ _e\"> </span>cuentas <span class=\"_ _e\"> </span>anuales <span class=\"_ _f\"> </span>consolidadas <span class=\"_ _f\"> </span>del <span class=\"_ _e\"> </span>Grupo <span class=\"_ _e\"> </span>Azkoyen <span class=\"_ _f\"> </span>del <span class=\"_ _10\"> </span>ejercicio <span class=\"_ _f\"> </span>2023<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>han <span class=\"_ _e\"> </span>sido <span class=\"_ _f\"> </span>fo<span class=\"_ _1\"></span>rmuladas <span class=\"_ _e\"> </span>p<span class=\"ls11\">or</span> <span class=\"_ _f\"> </span>los Administradores <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>minante, <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>reuni\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>su <span class=\"_ _a\"></span>Consejo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Administraci\u00f3n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>elebrado <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>d\u00eda <span class=\"_ _7\"></span><span class=\"ls11\">28</span> <span class=\"_ _1\"></span>de febrero de 2024:<span class=\"_ _2a\"> </span>- <span class=\"_ _2\"> </span>De <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>lo <span class=\"_ _7\"></span>establecido <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _7\"></span>Normas <span class=\"_ _6\"></span>Internacionales <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>Infor<span class=\"_ _0\"></span>maci\u00f3n <span class=\"_ _7\"></span>Financiera <span class=\"_ _6\"></span>(en <span class=\"_ _7\"></span>adelante, NIIF),  adoptadas  por  la  Uni\u00f3n  Europea  de  conformidad  con  el  Reglamento  (CE)  n\u00ba  1606/2002  del Parlamento <span class=\"_ _9\"> </span>Europeo <span class=\"_ _9\"></span>y <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _9\"></span>Consejo, <span class=\"_ _9\"></span>incluyendo <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _9\"></span>Normas <span class=\"_ _9\"></span>In<span class=\"_ _0\"></span>ternacionales <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Cont<span class=\"_ _0\"></span>abilidad <span class=\"_ _9\"> </span>(NIC), <span class=\"_ _9\"></span>la<span class=\"ls14\">s </span>interpretaciones <span class=\"_ _1\"></span>emitidas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>International <span class=\"_ _1\"></span>Financial <span class=\"_ _1\"></span>Reporting <span class=\"_ _1\"></span>Interpretations <span class=\"_ _1\"></span>Comittee <span class=\"_ _1\"></span>(IFRIC) y <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>el Standing <span class=\"_ _7\"></span>Interpretations <span class=\"_ _a\"></span>Comittee <span class=\"_ _7\"></span>(SIC). <span class=\"_ _a\"></span>En <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Nota <span class=\"_ _7\"></span>3 <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>resumen <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _a\"></span>principios <span class=\"_ _7\"></span>contables <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>criterios <span class=\"_ _7\"></span>de valoraci\u00f3n m\u00e1s significativos aplicados en la preparaci\u00f3n de las cuentas anu<span class=\"_ _0\"></span>ales consolidadas adjuntas<span class=\"_ _1\"></span><span class=\"ls15\">.<span class=\"_ _2a\"> </span></span><span class=\"ls15\"> </span> - <span class=\"_ _2\"> </span>Teniendo en <span class=\"_ _b\"></span>consideraci\u00f3n la totalidad <span class=\"_ _0\"></span>de lo<span class=\"_ _0\"></span>s principios <span class=\"_ _0\"></span>y nor<span class=\"_ _0\"></span>mas contables y<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>los criterios <span class=\"_ _0\"></span>de valoraci<span class=\"_ _0\"></span>\u00f3n de aplicaci\u00f3n <span class=\"_ _1\"></span>obligatoria que <span class=\"_ _1\"></span>tienen un efecto <span class=\"_ _1\"></span>significativo en las<span class=\"_ _1\"></span> cuentas a<span class=\"_ _1\"></span>nuales consolidadas, as\u00ed co<span class=\"_ _1\"></span>mo las <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lternativas <span class=\"_ _a\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>normativa <span class=\"_ _7\"></span>permit<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>respecto <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _a\"></span>especifican <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>Nota <span class=\"_ _7\"></span>3 <span class=\"_ _7\"></span>(normas <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e valoraci\u00f3n).<span class=\"_ _2a\"> </span> - <span class=\"_ _2\"> </span>De forma <span class=\"_ _1\"></span>que muestran <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>imagen fiel <span class=\"_ _1\"></span>del pa<span class=\"_ _1\"></span>trimonio <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>de la s<span class=\"_ _1\"></span>ituaci\u00f3n financiera <span class=\"_ _1\"></span>consolidada<span class=\"_ _1\"></span> del <span class=\"_ _1\"></span>Grupo al 31 <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2023 <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>resultados <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>operaciones, <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>mbios <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>patrimonio <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>eto <span class=\"_ _1\"></span>y de los flujos de e<span class=\"_ _0\"></span>fectivo consolidados que se ha<span class=\"_ _0\"></span>n producido en <span class=\"_ _0\"></span>el Grupo en e<span class=\"_ _0\"></span>l ejercicio anual terminado en dicha fecha. - <span class=\"_ _2\"> </span>A <span class=\"_ _c\"></span>partir <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>registros <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>ontabilidad <span class=\"_ _b\"></span>mantenidos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Sociedad <span class=\"_ _b\"></span>dominante <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>restantes <span class=\"_ _b\"></span>entidades integradas en el Grupo.  - <span class=\"_ _2\"> </span>No <span class=\"_ _1\"></span>obstante, <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>dado <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>principios <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontables <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>riterios <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>valoraci\u00f3n <span class=\"_ _1\"></span>aplicados <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>preparaci\u00f3n <span class=\"_ _1\"></span>de las cuentas <span class=\"_ _0\"></span>anuales <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>nsolidadas de<span class=\"_ _0\"></span>l G<span class=\"_ _0\"></span>rupo Azkoyen del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2023 (NIIF-<span class=\"ls16\">UE</span>) <span class=\"_ _0\"></span>difieren <span class=\"_ _0\"></span>de los <span class=\"_ _b\"></span>utilizados por <span class=\"_ _f\"> </span>las  en<span class=\"_ _1\"></span>tidades <span class=\"_ _11\"> </span>integradas <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>el <span class=\"_ _f\"> </span>mismo <span class=\"_ _11\"> </span>(P.G.C. <span class=\"_ _11\"> </span>u <span class=\"_ _11\"> </span>otras <span class=\"_ _f\"> </span>normativas  l<span class=\"_ _1\"></span>ocales<span class=\"_ _1\"></span>), <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>el <span class=\"_ _f\"> </span>proceso <span class=\"_ _11\"> </span>de consolidaci\u00f3n <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>han <span class=\"_ _6\"></span>introducido <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>ajus<span class=\"_ _1\"></span>tes <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>reclasificaciones <span class=\"_ _6\"></span>necesarios <span class=\"_ _7\"></span>para <span class=\"_ _6\"></span>homogeneizar <span class=\"_ _6\"></span>entre <span class=\"_ _7\"></span>s\u00ed tales <span class=\"_ _8\"> </span>principios <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>riterios <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>a<span class=\"_ _1\"></span>decuarlos <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _9\"> </span>Normas <span class=\"_ _8\"> </span>Internacionales <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>Informaci\u00f3n <span class=\"_ _9\"> </span>Financie<span class=\"_ _a\"></span>ra adoptadas <span class=\"ls11\">por</span> la Uni\u00f3n Europ<span class=\"ls11\">ea</span>. Las cuentas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>consolidadas de<span class=\"_ _0\"></span>l Grupo A<span class=\"_ _b\"></span>z<span class=\"_ _1\"></span>koyen <span class=\"_ _0\"></span>correspondientes al<span class=\"_ _0\"></span> ejercicio 2022 fu<span class=\"_ _0\"></span>eron aprobadas<span class=\"_ _0\"></span> por <span class=\"_ _0\"></span>la Junta <span class=\"_ _1\"></span>General <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>Accionistas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>celebrada <span class=\"_ _a\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>23<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls11\">de <span class=\"_ _1\"></span></span>junio <span class=\"_ _1\"></span><span class=\"ls11\">de <span class=\"_ _1\"></span>20</span>23. <span class=\"_ _1\"></span>Las<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cuentas <span class=\"_ _1\"></span>anuales consolidadas <span class=\"_ _9\"> </span>del <span class=\"_ _6\"></span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>y <span class=\"_ _9\"> </span>las <span class=\"_ _9\"></span>cuentas <span class=\"_ _6\"></span>anuales <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>las <span class=\"_ _6\"></span>entidades <span class=\"_ _9\"> </span>integradas <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _9\"> </span>Grupo, <span class=\"_ _9\"></span>correspondientes <span class=\"_ _6\"></span>al ejercicio <span class=\"_ _6\"></span>terminado <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>31 <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>20<span class=\"_ _1\"></span>23, <span class=\"_ _6\"></span>se <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>ncuentran <span class=\"_ _7\"></span>pendientes <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>probaci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _6\"></span>respectivas Juntas Generales de <span class=\"_ _1\"></span>Accionistas. No obstante, <span class=\"_ _1\"></span>el Consejo de <span class=\"_ _1\"></span>Administraci\u00f3n de la <span class=\"_ _a\"></span>Sociedad dominante <span class=\"_ _1\"></span>entiende que dichas cuentas anuales ser\u00e1n aprobadas sin cambios significativos. Responsabilidad de la informaci\u00f3n y estimaciones reali<span class=\"_ _0\"></span>zadas   <span class=\"_ _12\"> </span>La <span class=\"_ _a\"></span>informaci\u00f3n <span class=\"_ _1\"></span>contenida <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>estas <span class=\"_ _1\"></span>cuentas <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nuales <span class=\"_ _1\"></span>consolidadas <span class=\"_ _1\"></span>es <span class=\"_ _7\"></span>responsabilidad <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>Administradores<span class=\"_ _1\"></span> de la Sociedad dominante del Grupo Azkoyen. En  las  cuentas  anuales  consolidadas  correspond<span class=\"_ _0\"></span>ientes  al <span class=\"_ _11\"> </span>ejercicio  2023  se  han  utilizado  estimaciones realizadas <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>ratificadas <span class=\"_ _a\"></span>posteriormente <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>sus <span class=\"_ _a\"></span>Administradores <span class=\"_ _a\"></span>- <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>cuantificar algunos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos, <span class=\"_ _b\"></span>pasivos, <span class=\"_ _b\"></span>ingresos, <span class=\"_ _b\"></span>gastos <span class=\"_ _b\"></span>y <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>ompromisos <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>figuran <span class=\"_ _b\"></span>registrados <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>ella<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span><span class=\"ls15\">. <span class=\"_ _b\"></span><span class=\"ls0\">B\u00e1sicamente, </span></span>estas estimaciones se refieren a: \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>La vida<span class=\"_ _1\"></span> \u00fatil de los activos intan<span class=\"_ _0\"></span>gibles y <span class=\"_ _1\"></span>materiales (Notas 3.b <span class=\"ls17\">y <span class=\"ls11\">3.</span></span>d).<span class=\"_ _0\"></span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>La <span class=\"_ _a\"></span>evaluaci\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>posibles <span class=\"_ _1\"></span>p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>deterioro <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>determinados <span class=\"_ _1\"></span>activos <span class=\"_ _7\"></span>y <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>fondos <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>comercio </span>(Notas 3.a, 3.f, 4, 5, 6 <span class=\"ls14\">y </span>7).  \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>La evaluaci\u00f3n de la <span class=\"_ _0\"></span>probabilidad de <span class=\"_ _0\"></span>disponer de <span class=\"_ _0\"></span>ganancias fiscales <span class=\"_ _0\"></span>futuras contra <span class=\"_ _0\"></span>las que com<span class=\"_ _1\"></span>pensar los<span class=\"_ _0\"></span> </span>cr\u00e9ditos fiscales registrados y no utilizados (Notas <span class=\"ls11\">3.</span>o <span class=\"ls17\">y </span>23<span class=\"ls18\">).</span> \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>La <span class=\"_ _6\"></span>cuantificaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>cuentas <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>cobrar<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>resultar\u00e1n <span class=\"_ _7\"></span>incobrables <span class=\"_ _6\"></span>dete<span class=\"_ _1\"></span>rminada <span class=\"_ _7\"></span>seg\u00fan <span class=\"_ _7\"></span>sus <span class=\"_ _7\"></span>mejores </span>estimaciones y el an\u00e1lisis del <span class=\"_ _0\"></span>hist\u00f3rico de deudas incobrable<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>, de igual modo que <span class=\"_ _0\"></span>los posibles deterioros estimados en las existencias por obsolescencia y/o valor net<span class=\"_ _0\"></span>o recuperable<span class=\"_ _1\"></span> (Notas 11 y 12). \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>El reconocimiento de ingresos <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on clientes c<span class=\"_ _0\"></span>onforme a la <span class=\"_ _b\"></span>norma NIIF 15, prin<span class=\"_ _0\"></span>cipalmente relacionado con<span class=\"_ _0\"></span> </span>lo siguiente (Nota 3.m): \u2013<span class=\"ff3\"> <span class=\"_ _13\"> </span>Criterios <span class=\"_ _f\"> </span>establecidos <span class=\"_ _f\"> </span>para <span class=\"_ _f\"> </span>determinar <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>compromiso <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>exigibilidad <span class=\"_ _f\"> </span>frente <span class=\"_ _e\"> </span>al <span class=\"_ _f\"> </span>cliente: </span>aprobaci\u00f3n, <span class=\"_ _a\"></span>cumplimiento <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>condiciones <span class=\"_ _a\"></span>contractuales, <span class=\"_ _1\"></span>trans<span class=\"_ _1\"></span>ferencia <span class=\"_ _1\"></span>efectiva <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>bienes <span class=\"_ _a\"></span>y servicios y evaluaci\u00f3n del riesgo de cr\u00e9dito del cliente. \u2013<span class=\"ff3\"> <span class=\"_ _13\"> </span>La <span class=\"_ _6\"></span>identificaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>obligaciones <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>desempe\u00f1o <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>cada <span class=\"_ _6\"></span>contrato <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>determinaci\u00f3n <span class=\"_ _7\"></span>del </span>precio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>transacci\u00f3n <span class=\"_ _a\"></span>cuando <span class=\"_ _a\"></span>\u00e9ste <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>est\u00e9 <span class=\"_ _a\"></span>desglosado <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>contrato <span class=\"_ _a\"></span>(en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>caso <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>existir m\u00e1s de una obligaci\u00f3n de desempe\u00f1o) o no sea directamente observable. \u2013<span class=\"ff3\"> <span class=\"_ _13\"> </span>Determinaci\u00f3n  de  l<span class=\"_ _0\"></span>os  precios <span class=\"_ _d\"> </span>cuando  se <span class=\"_ _d\"> </span>incluyen  contraprestaciones  d<span class=\"_ _0\"></span>e  importe <span class=\"_ _d\"> </span>variable, </span>reconociendo <span class=\"_ _1\"></span>\u00fa<span class=\"_ _1\"></span>nicamente <span class=\"_ _1\"></span>aquellos <span class=\"_ _a\"></span>ingresos <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>son <span class=\"_ _1\"></span>altamente <span class=\"_ _a\"></span>probables <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>no <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>reviertan en el futuro. \u2013<span class=\"ff3\"> <span class=\"_ _13\"> </span>Proyecto<span class=\"_ _0\"></span>s <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>construcc<span class=\"_ _1\"></span>i\u00f3n. <span class=\"_ _9\"> </span>Cuyos <span class=\"_ _6\"></span>ingresos <span class=\"_ _9\"></span>son <span class=\"_ _9\"></span>reconocid<span class=\"_ _0\"></span>os <span class=\"_ _9\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _9\"> </span>largo <span class=\"_ _9\"></span>del <span class=\"_ _6\"></span>tiempo <span class=\"_ _9\"> </span>seg\u00fan <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l </span>m\u00e9todo <span class=\"_ _9\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>g<span class=\"_ _1\"></span>rado <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>vance. <span class=\"_ _6\"></span>Las<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>estimaciones <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ignificativas <span class=\"_ _6\"></span>incluyen <span class=\"_ _6\"></span>los <span class=\"_ _9\"> </span>costes <span class=\"_ _6\"></span>totales <span class=\"_ _6\"></span>del contrato, los costes pendientes de incurrir hasta la finalizaci\u00f3n del contrato, los ingresos totales<span class=\"_ _a\"></span> del <span class=\"_ _9\"> </span>co<span class=\"_ _1\"></span>ntrato, <span class=\"_ _9\"> </span>los <span class=\"_ _8\"> </span>riesgos <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>co<span class=\"_ _1\"></span>ntrato <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>otros <span class=\"_ _9\"> </span>juicios <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>estimaci\u00f3n. <span class=\"_ _8\"> </span>Dichos <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>ambios <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>as estimaciones pueden <span class=\"_ _b\"></span>dar lugar <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un incremento <span class=\"_ _b\"></span>o una <span class=\"_ _0\"></span>disminuci\u00f3n de <span class=\"_ _b\"></span>los ingresos <span class=\"_ _0\"></span>en el <span class=\"_ _b\"></span>periodo respectivo. \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>La d<span class=\"_ _0\"></span>eterminaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>plazo <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>arrendamiento <span class=\"_ _0\"></span>(el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>arrendatario) <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>contratos <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _b\"></span>opciones </span>de pr\u00f3rroga (Notas 3.c y 6<span class=\"ls18\">).</span> \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>La probabil<span class=\"_ _0\"></span>idad <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>ocurrencia <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _b\"></span>de lo<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>pasivos de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>impo<span class=\"_ _1\"></span>rte <span class=\"_ _b\"></span>indetermina<span class=\"_ _1\"></span>do <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>contingentes (No<span class=\"_ _0\"></span>tas </span>3.<span class=\"ls0\">k<span class=\"ls15\">, </span>14 <span class=\"ls14\">y </span>23<span class=\"ls18\">).</span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>Las<span class=\"_ _1\"></span> hi<span class=\"_ _0\"></span>p\u00f3tesis em<span class=\"_ _0\"></span>pleadas en <span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>\u00e1lculo <span class=\"_ _0\"></span>actuarial de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>por pensi<span class=\"_ _0\"></span>ones y <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>tros <span class=\"_ _0\"></span>compromisos <span class=\"_ _0\"></span>con el<span class=\"_ _0\"></span> </span>personal (Nota <span class=\"ls19\">3.<span class=\"_ _1\"></span></span>j<span class=\"ls18\">).</span> \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>El c<span class=\"_ _1\"></span>\u00e1lculo de otras provisiones (Nota 14<span class=\"ls18\">).</span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>El c<span class=\"_ _1\"></span>\u00e1lculo de <span class=\"ffa\">los precios variables de compra \u201cEarn out\u201d (Nota 14).<span class=\"ff1\"> </span></span> </span> <span class=\"_ _12\"> </span>A <span class=\"_ _1\"></span>pesar <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>estas <span class=\"_ _1\"></span>estimaciones <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>realizaron <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>mejor <span class=\"_ _1\"></span>informaci\u00f3n <span class=\"_ _1\"></span>disponible <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de formulaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>estados<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>financieros <span class=\"_ _9\"> </span>sobre <span class=\"_ _9\"> </span>los <span class=\"_ _9\"></span>hechos <span class=\"_ _6\"></span>analiz<span class=\"_ _1\"></span>ados, <span class=\"_ _9\"></span>es <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>osible <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>acontecimientos <span class=\"_ _6\"></span>que puedan <span class=\"_ _a\"></span>tener <span class=\"_ _a\"></span>lugar <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>futuro <span class=\"_ _a\"></span>obliguen <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>odificarlas <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>alza <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>baja, <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>pr\u00f3<span class=\"_ _1\"></span>ximos <span class=\"_ _1\"></span>ejercicios; <span class=\"_ _a\"></span>lo <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se har\u00eda, <span class=\"_ _a\"></span>conforme <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>lo <span class=\"_ _a\"></span>establecido <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _7\"></span>NIC <span class=\"_ _1\"></span>8, <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>forma <span class=\"_ _a\"></span>prospectiva, <span class=\"_ _1\"></span>reconociendo<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>efectos <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>cambio <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e estimaci\u00f3n en las correspondientes cuentas de p\u00e9rdidas y ganancias consolidadas.  Adopci\u00f3n de las Normas Internacionales de Informaci\u00f3n Financiera (NIIF) Las cuen<span class=\"_ _1\"></span>tas anuales consolidadas <span class=\"_ _1\"></span>del Grupo <span class=\"_ _1\"></span>Azkoyen correspondientes al <span class=\"_ _1\"></span>ejercicio anual <span class=\"_ _1\"></span>terminado <span class=\"_ _1\"></span>el 31 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _b\"></span>de 2023 <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _b\"></span>elaboradas <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>Normas <span class=\"_ _0\"></span>Internacionales <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>In<span class=\"_ _1\"></span>formaci\u00f3n <span class=\"_ _b\"></span>Financiera, conforme a lo <span class=\"_ _1\"></span>establecido en el Reglamento (CE) n<span class=\"_ _1\"></span>\u00ba 1606/2002 del Parlamento Europeo y del Consejo del <span class=\"_ _1\"></span>19 de <span class=\"_ _1\"></span>julio <span class=\"_ _1\"></span>de 2<span class=\"_ _1\"></span>002 tenien<span class=\"_ _1\"></span>do en <span class=\"_ _1\"></span>consideraci\u00f3n <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>totalidad de <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>principios <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>normas <span class=\"_ _1\"></span>contables <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>os cri<span class=\"_ _1\"></span>terios de <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>aloraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>aplicaci\u00f3n <span class=\"_ _6\"></span>obligatoria <span class=\"_ _9\"></span>que <span class=\"_ _6\"></span>tienen <span class=\"_ _6\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>efecto <span class=\"_ _9\"></span>significativo, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>mo <span class=\"_ _9\"></span>las <span class=\"_ _7\"></span>al<span class=\"_ _1\"></span>ternativas <span class=\"_ _6\"></span>que <span class=\"_ _9\"></span>la normativa permite al respecto. Cambios en las pol\u00edticas contables a) Normas e interpretaciones aprobadas por la Uni\u00f3n Europea aplicadas por primera vez en este ejercicio  <span class=\"_ _12\"> </span>Las <span class=\"_ _a\"></span>pol\u00edticas <span class=\"_ _a\"></span>contables <span class=\"_ _7\"></span>utilizadas <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>preparaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>estas <span class=\"_ _a\"></span>cuentas <span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>uales <span class=\"_ _a\"></span>consolidadas <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>mismas que <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>aplicadas <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>cu<span class=\"_ _1\"></span>entas <span class=\"_ _a\"></span>anuales <span class=\"_ _a\"></span>consolidadas <span class=\"_ _7\"></span>del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _7\"></span>anual <span class=\"_ _a\"></span>terminado <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>diciembre <span class=\"_ _7\"></span>de 20<span class=\"ls0\">22<span class=\"ls15\">, </span>ya q<span class=\"_ _0\"></span>ue ninguna d<span class=\"_ _0\"></span>e las normas, <span class=\"_ _0\"></span>interpretaciones o <span class=\"_ _0\"></span>modificaciones que son <span class=\"_ _0\"></span>aplicables <span class=\"_ _0\"></span>por primera vez <span class=\"_ _0\"></span>en </span>este ejercicio ha tenido impacto en las pol\u00edticas contables del Grupo. <span class=\"ff9\"> </span>b) Normas e interpretaciones emitidas por el IASB, pero que no son aplicables en est<span class=\"_ _0\"></span>e ejercicio<span class=\"_ _1\"></span> El Grupo ti<span class=\"_ _0\"></span>ene la <span class=\"_ _0\"></span>intenci\u00f3n d<span class=\"_ _0\"></span>e adoptar <span class=\"_ _0\"></span>las nor<span class=\"_ _0\"></span>mas, interpretaciones <span class=\"_ _0\"></span>y m<span class=\"_ _0\"></span>odificaciones emitid<span class=\"_ _0\"></span>as por <span class=\"_ _0\"></span>el IASB, <span class=\"_ _b\"></span>que no <span class=\"_ _6\"></span>son <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>aplicaci\u00f3n <span class=\"_ _6\"></span>obligatoria <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Uni\u00f3n <span class=\"_ _7\"></span>Eu<span class=\"_ _1\"></span>ropea <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>fec<span class=\"_ _1\"></span>ha <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>formulaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>stas <span class=\"_ _7\"></span>cuentas <span class=\"_ _6\"></span>anuales consolidadas, <span class=\"_ _1\"></span>cuando <span class=\"_ _1\"></span>entren <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>vigor, <span class=\"_ _1\"></span>si <span class=\"_ _a\"></span>le <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>aplicables. <span class=\"_ _1\"></span>Aunque <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grup<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>est\u00e1 <span class=\"_ _1\"></span>actualmente <span class=\"_ _1\"></span>analizando <span class=\"_ _1\"></span>su impacto, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>base <span class=\"_ _a\"></span>a l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>an\u00e1lisis <span class=\"_ _1\"></span>realizados <span class=\"_ _1\"></span>hasta <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grup<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>estima <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>aplicaci\u00f3n <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nicial n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>tendr\u00e1 un impacto significativo sobre las cuentas anuales consolida<span class=\"_ _0\"></span>das<span class=\"_ _1\"></span><span class=\"ls15\">. </span>Comparaci\u00f3n de la informaci\u00f3n Conforme <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>lo <span class=\"_ _7\"></span>exigido <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>NIC <span class=\"_ _7\"></span>1, <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>nformaci\u00f3n <span class=\"_ _a\"></span>contenida <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>esta <span class=\"_ _7\"></span>memoria <span class=\"_ _a\"></span>re<span class=\"_ _1\"></span>ferida <span class=\"_ _a\"></span>al <span class=\"_ _9\"></span>ejer<span class=\"_ _0\"></span>cicio <span class=\"_ _a\"></span>20<span class=\"_ _1\"></span>23 <span class=\"_ _a\"></span>se presenta, <span class=\"_ _f\"> </span>a <span class=\"_ _11\"> </span>efectos <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>omparativos, <span class=\"_ _f\"> </span>con <span class=\"_ _11\"> </span>la <span class=\"_ _f\"> </span>informaci\u00f3n <span class=\"_ _f\"> </span>r<span class=\"_ _0\"></span>elativa <span class=\"_ _f\"> </span>al <span class=\"_ _11\"> </span>ejercicio <span class=\"_ _f\"> </span>2022. <span class=\"_ _11\"> </span>Las <span class=\"_ _f\"> </span>cuen<span class=\"ls15\">ta</span>s <span class=\"_ _11\"> </span>a<span class=\"_ _1\"></span>nuales<span class=\"_ _0\"></span> consolidadas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>22 <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ncluyen <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>efectos <span class=\"_ _a\"></span>comparativos <span class=\"_ _1\"></span>tambi\u00e9n <span class=\"_ _a\"></span>fueron <span class=\"_ _1\"></span>elaboradas <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>acuerdo <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>lo establecido en las NIIF <span class=\"_ _b\"></span>adoptadas por la Uni\u00f3n Eur<span class=\"_ _0\"></span>opea de forma consistente con <span class=\"_ _0\"></span>las aplicadas <span class=\"_ _0\"></span>en el ejerci<span class=\"_ _0\"></span>cio 202<span class=\"ls0\">3. </span>Moneda funcional  <span class=\"_ _12\"> </span>Las presentes cuentas anuales consolidadas s<span class=\"_ _1\"></span>e presentan en miles de euros, dado que el euro es la moneda del <span class=\"_ _a\"></span>entorno <span class=\"_ _a\"></span>econ\u00f3mico <span class=\"_ _a\"></span>principal <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>opera <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo<span class=\"ls15\">. <span class=\"_ _a\"></span></span>Las <span class=\"_ _a\"></span>ope<span class=\"_ _1\"></span>raciones <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>extranjero <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>reg<span class=\"_ _1\"></span>istran <span class=\"_ _a\"></span>de conformidad con las pol\u00edticas establecidas en la Nota <span class=\"ls11\">3.</span>r. 2.2 Principios de consolidaci\u00f3n a) <span class=\"_ _e\"> </span> Entidades dependientes  <span class=\"_ _12\"> </span><span class=\"ffa\">Se consideran \u201cEntidades dependientes\u201d aqu<span class=\"_ _1\"></span></span>ellas que est\u00e1n bajo control de <span class=\"_ _1\"></span>la Sociedad dominante. El Grupo controla <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>entidad c<span class=\"_ _1\"></span>uando <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>exposici\u00f3n <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>derechos <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>rentabilidades <span class=\"_ _1\"></span>variables <span class=\"_ _1\"></span>por su<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>articipaci\u00f3n en la <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>ntidad <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>capacidad <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nfluir <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span>esas <span class=\"_ _6\"></span>rentabilidades <span class=\"_ _7\"></span>por <span class=\"_ _9\"></span>su <span class=\"_ _7\"></span>po<span class=\"_ _1\"></span>der <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>la <span class=\"_ _9\"></span>entidad. <span class=\"_ _6\"></span>Las <span class=\"_ _6\"></span>sociedades dependientes <span class=\"_ _6\"></span>es<span class=\"_ _1\"></span>t\u00e1n <span class=\"_ _6\"></span>totalmente <span class=\"_ _9\"></span>consolidadas <span class=\"_ _6\"></span>desde <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>fecha <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _9\"></span>que <span class=\"_ _6\"></span>el <span class=\"_ _8\"> </span>control <span class=\"_ _6\"></span>se <span class=\"_ _9\"> </span>transmiti\u00f3 <span class=\"_ _6\"></span>al <span class=\"_ _9\"></span>Grupo <span class=\"_ _6\"></span>y quedan fuera del alcance desde la fecha en que termina el <span class=\"_ _0\"></span>control.<span class=\"_ _2a\"> </span>Las empresas <span class=\"_ _0\"></span>que forman <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>arte del <span class=\"_ _0\"></span>Grupo Az<span class=\"_ _0\"></span>koyen a 31 de <span class=\"_ _b\"></span>dic<span class=\"_ _1\"></span>iembre de <span class=\"_ _0\"></span>2023 y <span class=\"_ _0\"></span>2022 est\u00e1n <span class=\"_ _0\"></span>detallad<span class=\"ls19\">as</span> en los Anexos I y II.  Todas las sociedades del Grupo cierran su ejercicio social el 31 de diciembre.  <span class=\"_ _12\"> </span>Las <span class=\"_ _6\"></span>cuentas <span class=\"_ _9\"></span>anuales <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>en<span class=\"_ _1\"></span>tidades <span class=\"_ _6\"></span>dependientes <span class=\"_ _6\"></span>se <span class=\"_ _9\"></span>consolidan <span class=\"_ _7\"></span>con <span class=\"_ _9\"></span>las <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _9\"></span>S<span class=\"_ _0\"></span>ociedad <span class=\"_ _6\"></span>dominante <span class=\"_ _9\"></span>por<span class=\"_ _0\"></span> aplicaci\u00f3n <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>m\u00e9todo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>integraci\u00f3n <span class=\"_ _e\"> </span>global. <span class=\"_ _e\"> </span>Consecuentemente, <span class=\"_ _e\"> </span>todos <span class=\"_ _e\"> </span>los <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>aldos <span class=\"_ _f\"> </span>y <span class=\"_ _e\"> </span>e<span class=\"_ _1\"></span>fectos <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>las transacciones e<span class=\"_ _1\"></span>fectuadas entre <span class=\"_ _1\"></span>las sociedades <span class=\"_ _1\"></span>consolidadas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>que s<span class=\"_ _1\"></span>on significativos <span class=\"_ _1\"></span>han si<span class=\"_ _1\"></span>do eliminados <span class=\"_ _1\"></span>en el proceso de consolidaci\u00f3n.   <span class=\"_ _12\"> </span>En <span class=\"_ _9\"> </span>caso <span class=\"_ _8\"> </span>necesario, <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>realizan <span class=\"_ _8\"> </span>ajustes <span class=\"_ _9\"> </span>a <span class=\"_ _8\"> </span>las <span class=\"_ _9\"> </span>cuentas <span class=\"_ _9\"> </span>anuale<span class=\"_ _1\"></span>s <span class=\"_ _8\"> </span>(o <span class=\"_ _9\"> </span>es<span class=\"_ _1\"></span>tados <span class=\"_ _9\"> </span>financieros) <span class=\"_ _9\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>sociedades dependientes para adaptar las pol\u00edticas contables utilizadas <span class=\"_ _0\"></span>a las que utiliza el Grupo.<span class=\"_ _1\"></span>  <span class=\"_ _12\"> </span>En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>omento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>sociedad <span class=\"_ _0\"></span>dependiente, <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>pasivos <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>pasivos <span class=\"_ _c\"></span>con<span class=\"_ _1\"></span>tingentes se <span class=\"_ _a\"></span>calculan <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>valores <span class=\"_ _a\"></span>razonables <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n. <span class=\"_ _1\"></span>Cualquier <span class=\"_ _a\"></span>exceso <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>coste <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>adquisici\u00f3n, con <span class=\"_ _6\"></span>respecto <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>participaci\u00f3n <span class=\"_ _7\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>valores<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>razonables <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>netos <span class=\"_ _7\"></span>identificables <span class=\"_ _6\"></span>adquiridos, <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e reconoce <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>fondo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>comercio<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>(salvo <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ca<span class=\"_ _1\"></span>so <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _7\"></span>o <span class=\"_ _a\"></span>ventas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>participaciones<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>adicionales que <span class=\"_ _1\"></span>no <span class=\"_ _a\"></span>otorguen <span class=\"_ _1\"></span>ni <span class=\"_ _a\"></span>quiten <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>control<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cuyo <span class=\"_ _a\"></span>caso <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>registra <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontra <span class=\"_ _1\"></span>patrimonio<span class=\"_ _1\"></span>). <span class=\"_ _1\"></span>Cualquier <span class=\"_ _1\"></span>defec<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>coste de <span class=\"_ _1\"></span>adquisici\u00f3n, <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>respecto <span class=\"_ _1\"></span>a los<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alores razonables <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>netos <span class=\"_ _1\"></span>identificables <span class=\"_ _1\"></span>adquiridos, e<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>decir, descuento en la adquisici\u00f3n, se imputa a resultados en la fecha de adquisici\u00f3n.  La <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>nsolidaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>resultados <span class=\"_ _0\"></span>generados <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>sociedades <span class=\"_ _0\"></span>adquiridas <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _b\"></span>ejercicio <span class=\"_ _b\"></span>se realiza <span class=\"_ _b\"></span>tomando en <span class=\"_ _a\"></span>consideraci\u00f3n, <span class=\"_ _a\"></span>\u00fanicamente, <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>relativos <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>per\u00edodo <span class=\"_ _a\"></span>comprendido <span class=\"_ _a\"></span>entre <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>cierre del<span class=\"ls0\"> <span class=\"_ _1\"></span>ejercicio. Paralelamente, la <span class=\"_ _1\"></span>consolidaci\u00f3n <span class=\"_ _1\"></span>de los <span class=\"_ _1\"></span>resultados <span class=\"_ _1\"></span>generados <span class=\"_ _1\"></span>por las <span class=\"_ _1\"></span>sociedades <span class=\"_ _1\"></span>enajenadas en </span>un <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>realiza <span class=\"_ _a\"></span>tomando <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>consideraci\u00f3n, <span class=\"_ _a\"></span>\u00fanicamente, <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>rel<span class=\"_ _1\"></span>ativos <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>per\u00edodo <span class=\"_ _a\"></span>comprendido <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ntre <span class=\"_ _1\"></span>el inicio del ejercicio y la fecha de enajenaci\u00f3n. b)<span class=\"ls0\"> <span class=\"_ _15\"> </span>Variaciones en el per\u00edmetro de consolidaci\u00f3n y adquisiciones de intereses minoritarios </span>En el ejercicio 2023 no se han producido cambios en la composici\u00f3n del Grupo.  En el <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>jercicio 2<span class=\"_ _0\"></span>022 <span class=\"_ _0\"></span>se produjo <span class=\"_ _0\"></span><span class=\"ls12\">la<span class=\"ls0\"> incorporaci<span class=\"_ _0\"></span>\u00f3n en <span class=\"_ _b\"></span>el per\u00edmetro <span class=\"_ _0\"></span>de consolidaci\u00f3n <span class=\"_ _b\"></span>de las s<span class=\"_ _0\"></span>ociedades <span class=\"_ _0\"></span>adquiridas<span class=\"_ _1\"></span> </span></span>Ascaso Factory, S.L.U y SIA Vendon.  b.1. Adquisici\u00f3n SIA Vendon  Con <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>1 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>julio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2022, <span class=\"_ _6\"></span>Azkoyen, <span class=\"_ _9\"></span>S.A<span class=\"_ _0\"></span>. <span class=\"_ _6\"></span>adquiri\u00f3 <span class=\"_ _7\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>100% <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"></span>acciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>sociedad <span class=\"_ _6\"></span>letona <span class=\"_ _6\"></span>SIA Vendon, por un importe de <span class=\"ls11\">9,</span>3 millones de euros (neto de la ampliaci\u00f3n de capital por impo<span class=\"_ _0\"></span>rte de 0,6 millones de <span class=\"_ _1\"></span>euros),<span class=\"_ _2a\"> </span>m\u00e1s <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>cantidad <span class=\"_ _1\"></span>variable <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>hasta 4<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>millones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>ventas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ejercicios 2022<span class=\"ls0\">-2024 (Nota 16). </span>SIA <span class=\"_ _7\"></span>\u201cVendon\u201d <span class=\"_ _7\"></span>es <span class=\"_ _a\"></span>una <span class=\"_ _7\"></span>sociedad <span class=\"_ _7\"></span>letona <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>sede <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>Riga <span class=\"_ _a\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _a\"></span>opera <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>Francia, <span class=\"_ _a\"></span>Al<span class=\"_ _1\"></span>emania, <span class=\"_ _a\"></span>Benelux <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Reino Unido, con <span class=\"_ _b\"></span>gran experiencia <span class=\"_ _b\"></span>en I+D, l\u00ed<span class=\"_ _0\"></span>der en <span class=\"_ _b\"></span>conectividad y <span class=\"_ _b\"></span>soluciones globales <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>IoT, t<span class=\"_ _0\"></span>elemetr\u00eda <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>medios <span class=\"_ _0\"></span>de pago para los negocios de m\u00e1quinas de vending y caf\u00e9.  Esta <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>refuerza <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>crecimiento <span class=\"_ _a\"></span>internacional <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>Azkoyen <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>upone<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>gran <span class=\"_ _a\"></span>impulso <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>la divisi\u00f3n/segmento d<span class=\"_ _1\"></span>e medios de <span class=\"_ _1\"></span>pago y <span class=\"_ _1\"></span>plataformas y s<span class=\"_ _1\"></span>oluciones de IoT g<span class=\"_ _1\"></span>racias a l<span class=\"_ _1\"></span>as m\u00faltiples sinergias<span class=\"_ _1\"></span> que se generar\u00e1n tanto en la expansi\u00f3n del negocio como en el desarrollo de nuevas tecnolog\u00edas y servi<span class=\"_ _0\"></span>cios.<span class=\"_ _1\"></span> La operaci\u00f3n se contabiliz\u00f3 por el m\u00e9todo de compra como sigue:<span class=\"_ _2a\"> </span><div class=\"c w4e h5b gs4\"><div class=\"t m0 x86 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c w4f h82 gs5\"><div class=\"t m0 x66 h34 y24a ff3 fs0 fc0 sc0 ls0 ws0\">Importe en libros a </div><div class=\"t m0 x38 h34 y24b ff3 fs0 fc0 sc0 ls0 ws0\">fecha de </div><div class=\"t m0 x73 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">adquisici\u00f3n </div></div><div class=\"c w50 h82 gs6\"><div class=\"t m0 x1f h34 y24c ff3 fs0 fc0 sc0 ls0 ws0\">Ajustes IFRS </div></div><div class=\"c w51 h82 gs7\"><div class=\"t m0 x1a h34 y5d ff3 fs0 fc0 sc0 ls0 ws0\">Importe final </div><div class=\"t m0 x11 h34 y24d ff3 fs0 fc0 sc0 ls0 ws0\">en libros </div></div><div class=\"c w4d h83 gs8\"><div class=\"t m0 x13 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Activos netos adquiridos: </div></div><div class=\"c w4d h84 gs9\"><div class=\"t m0 x13 h2 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Activos intangibles (Nota 5)<span class=\"ff1\"> </span></div></div><div class=\"c w4f h84 gsa\"><div class=\"t m0 x15 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">1.153 </div></div><div class=\"c w50 h84 gsb\"><div class=\"t m0 x32 h34 y5f ff3 fs0 fc0 sc0 ls0 ws0\">- </div><div class=\"t m0 x3c h34 y251 ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w51 h84 gsc\"><div class=\"t m0 x6f h34 y5f ff3 fs0 fc0 sc0 ls0 ws0\">1.153 </div></div><div class=\"c w4d h83 gsd\"><div class=\"t m0 x13 h2 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Inmovilizado material (Nota 7)<span class=\"ff1\"> </span></div></div><div class=\"c w4f h83 gse\"><div class=\"t m0 x32 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">50<span class=\"ls0\"> </span></div></div><div class=\"c w50 h83 gsf\"><div class=\"t m0 x32 h34 yc4 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w51 h83 gs10\"><div class=\"t m0 x28 h34 yc4 ff3 fs0 fc0 sc0 ls11 ws0\">50<span class=\"ls0\"> </span></div></div><div class=\"c w4d h83 gs11\"><div class=\"t m0 x13 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Activos por derecho de uso  </div></div><div class=\"c w4f h83 gs12\"><div class=\"t m0 xa1 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h83 gs13\"><div class=\"t m0 x1e h34 yc4 ff3 fs0 fc0 sc0 ls11 ws0\">147<span class=\"ls0\"> </span></div></div><div class=\"c w51 h83 gs14\"><div class=\"t m0 x21 h34 yc4 ff3 fs0 fc0 sc0 ls11 ws0\">147<span class=\"ls0\"> </span></div></div><div class=\"c w4d h84 gs15\"><div class=\"t m0 x13 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Existencias </div></div><div class=\"c w4f h84 gs16\"><div class=\"t m0 x8f h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">617<span class=\"ls0\"> </span></div></div><div class=\"c w50 h84 gs17\"><div class=\"t m0 x32 h34 y5f ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w51 h84 gs18\"><div class=\"t m0 x21 h34 y5f ff3 fs0 fc0 sc0 ls11 ws0\">617<span class=\"ls0\"> </span></div></div><div class=\"c w4d h83 gs19\"><div class=\"t m0 x13 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Deudores comerciales y otras cuentas a cobrar </div></div><div class=\"c w4f h83 gs1a\"><div class=\"t m0 x8f h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">529<span class=\"ls0\"> </span></div></div><div class=\"c w50 h83 gs1b\"><div class=\"t m0 x32 h34 yc4 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w51 h83 gs1c\"><div class=\"t m0 x21 h34 yc4 ff3 fs0 fc0 sc0 ls11 ws0\">529<span class=\"ls0\"> </span></div></div><div class=\"c w4d h84 gs1d\"><div class=\"t m0 x13 h2 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Tesorer\u00eda<span class=\"ff1\"> </span></div></div><div class=\"c w4f h84 gs1e\"><div class=\"t m0 x8f h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">666<span class=\"ls0\"> </span></div></div><div class=\"c w50 h84 gs1f\"><div class=\"t m0 x32 h34 y5f ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w51 h84 gs20\"><div class=\"t m0 x21 h34 y5f ff3 fs0 fc0 sc0 ls11 ws0\">666<span class=\"ls0\"> </span></div></div><div class=\"c w4d h85 gs21\"><div class=\"t m0 x13 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Pasivos por derecho de uso </div></div><div class=\"c w4f h85 gs22\"><div class=\"t m0 xa1 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h85 gs23\"><div class=\"t m0 x2d h34 yc4 ff3 fs0 fc0 sc0 ls0 ws0\">(147) </div></div><div class=\"c w51 h85 gs24\"><div class=\"t m0 x2a h34 yc4 ff3 fs0 fc0 sc0 ls0 ws0\">(147) </div></div><div class=\"c w4d h84 gs25\"><div class=\"t m0 x13 h2 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Otros pasivos a corto plazo<span class=\"ff1\"> </span></div></div><div class=\"c w4f h84 gs26\"><div class=\"t m0 x47 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">164</span>) </div></div><div class=\"c w50 h84 gs27\"><div class=\"t m0 x32 h34 y5f ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w51 h84 gs28\"><div class=\"t m0 x2a h34 y5f ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">164</span>) </div></div><div class=\"c w4d h83 gs29\"><div class=\"t m0 x13 h34 yc4 ff3 fs0 fc0 sc0 ls0 ws0\">Acreedores comerciales y otras cuentas a </div><div class=\"t m0 x13 h34 y25a ff3 fs0 fc0 sc0 ls11 ws0\">pagar<span class=\"ls0\"> </span></div></div><div class=\"c w4f h83 gs2a\"><div class=\"t m0 x47 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(203) </div></div><div class=\"c w50 h83 gs2b\"><div class=\"t m0 x32 h34 yc4 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w51 h83 gs2c\"><div class=\"t m0 x2a h34 yc4 ff3 fs0 fc0 sc0 ls0 ws0\">(203) </div></div><div class=\"c w4f h49 gs2d\"><div class=\"t m0 x15 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">2.648<span class=\"ff3\"> </span></div></div><div class=\"c w50 h49 gs2e\"><div class=\"t m0 x32 h2 y65 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w51 h49 gs2f\"><div class=\"t m0 x6f h2 y65 ff1 fs0 fc0 sc0 ls0 ws0\">2.648 </div></div><div class=\"c w4d h49 gs30\"><div class=\"t m0 x13 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Ampliaci\u00f3n de capital </div></div><div class=\"c w4f h49 gs31\"><div class=\"t m0 x8f h2 y248 ff1 fs0 fc0 sc0 ls11 ws0\">621<span class=\"ls0\"> </span></div></div><div class=\"c w50 h49 gs32\"><div class=\"t m0 x32 h2 y65 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w51 h49 gs33\"><div class=\"t m0 x21 h2 y65 ff1 fs0 fc0 sc0 ls11 ws0\">621<span class=\"ls0\"> </span></div></div><div class=\"c w4d h49 gs34\"><div class=\"t m0 x13 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Fondo de Comercio </div></div><div class=\"c w4f h49 gs35\"><div class=\"t m0 x15 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">9.272 </div></div><div class=\"c w50 h49 gs36\"><div class=\"t m0 x32 h2 y65 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w51 h49 gs37\"><div class=\"t m0 x6f h2 y65 ff1 fs0 fc0 sc0 ls0 ws0\">9.272 </div></div><div class=\"c w4d h49 gs38\"><div class=\"t m0 x13 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Coste total de la adquisici\u00f3n </div></div><div class=\"c w4f h49 gs39\"><div class=\"t m0 x2d h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">12.541 </div></div><div class=\"c w50 h49 gs3a\"><div class=\"t m0 x32 h2 y65 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w51 h49 gs3b\"><div class=\"t m0 x31 h2 y65 ff1 fs0 fc0 sc0 ls0 ws0\">12.541 </div></div><div class=\"c w40 h25 gs3c\"><div class=\"t m0 x4 h34 y25f ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h34 y260 ff3 fs0 fc0 sc0 ls0 ws0\">La <span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>guiente <span class=\"_ _b\"></span>tabla re<span class=\"_ _0\"></span>sume <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>contraprestaci\u00f3n que <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>transfiri\u00f3, el <span class=\"_ _b\"></span>fondo <span class=\"_ _b\"></span>de co<span class=\"_ _0\"></span>mercio <span class=\"_ _0\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>gener\u00f3, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _0\"></span>como </div><div class=\"t m0 x4f h34 y261 ff3 fs0 fc0 sc0 ls0 ws0\">su asignaci\u00f3n: </div></div><div class=\"c w53 h5b gs3d\"><div class=\"t m0 x76 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c w52 h60 gs3e\"><div class=\"t m0 x3c h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Fondo de comercio inicial<span class=\"ff3\"> </span></div></div><div class=\"c w53 h60 gs3f\"><div class=\"t m0 xa1 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">9.272<span class=\"ff3\"> </span></div></div><div class=\"c w52 h85 gs40\"><div class=\"t m0 x13 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">Asignaci\u00f3n Fondo de Comercio (Nota 5) </div></div><div class=\"c w52 h86 gs41\"><div class=\"t m0 x13 h34 ya1 ff3 fs0 fc0 sc0 ls15 ws0\">     <span class=\"ffa ls0\">Por \u201cMarca Vendon\u201d<span class=\"ff3\"> </span></span></div></div><div class=\"c w53 h86 gs42\"><div class=\"t m0 xa1 h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">1.100 </div><div class=\"t m0 xa1 h34 y265 ff3 fs0 fc0 sc0 ls0 ws0\">1.700 </div><div class=\"t m0 x30 h34 y266 ff3 fs0 fc0 sc0 ls0 ws0\">1.1001.148 </div></div><div class=\"c w52 h83 gs43\"><div class=\"t m0 x13 h34 yc4 ff3 fs0 fc0 sc0 ls15 ws0\">     <span class=\"ffa ls0\">Por \u201cRelaciones con clientes\"<span class=\"ff3\"> </span></span></div></div><div class=\"c w53 h83 gs44\"><div class=\"t m0 xa1 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">1.700 </div></div><div class=\"c w52 h86 gs45\"><div class=\"t m0 x13 h34 ya1 ff3 fs0 fc0 sc0 ls15 ws0\">     <span class=\"ffa ls0\">Por \u201cTecnolog\u00eda\u201d<span class=\"ff3\"> </span></span></div></div><div class=\"c w53 h86 gs46\"><div class=\"t m0 xa1 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">1.100 </div></div><div class=\"c w53 h49 gs47\"><div class=\"t m0 xa1 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">3.900 </div></div><div class=\"c w52 h87 gs48\"><div class=\"t m0 x13 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Pasivos por impuestos diferidos (Nota 23.5) </div></div><div class=\"c w53 h87 gs49\"><div class=\"t m0 x86 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">975<span class=\"ls0\"> </span></div></div><div class=\"c w52 h88 gs4a\"><div class=\"t m0 x13 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">Fondo de Comercio final (Nota 4) </div></div><div class=\"c w53 h88 gs4b\"><div class=\"t m0 xa1 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">6.347 </div></div><div class=\"c w40 h25 gs4d\"><div class=\"t m0 x4 h34 y26c ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h34 y26d ff3 fs0 fc0 sc0 ls0 ws0\">Las relaciones c<span class=\"_ _1\"></span>on clientes se<span class=\"_ _1\"></span> valoraron <span class=\"_ _1\"></span>con el m<span class=\"_ _1\"></span>\u00e9todo MEEM (Multiple <span class=\"_ _1\"></span>Excess Earnings Method), <span class=\"_ _1\"></span>que est\u00e1 </div><div class=\"t m0 x4f h34 y26e ff3 fs0 fc0 sc0 ls0 ws0\">basado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _7\"></span>capitalizado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>rendimientos <span class=\"_ _7\"></span>incrementales <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se </div><div class=\"t m0 x4f h34 y26f ff3 fs0 fc0 sc0 ls0 ws0\">pueden <span class=\"_ _8\"> </span>obtener <span class=\"_ _8\"> </span>mediante <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>uso<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>activo <span class=\"_ _8\"> </span>intangible <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>comparaci\u00f3n <span class=\"_ _8\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"> </span>beneficios <span class=\"_ _8\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>misma </div><div class=\"t m0 x4f h34 y228 ff3 fs0 fc0 sc0 ls0 ws0\">compa\u00f1\u00eda <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>utiliza. <span class=\"_ _b\"></span>Del <span class=\"_ _b\"></span>mismo <span class=\"_ _b\"></span>modo, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>sustenta <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>concepto <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>intangible </div><div class=\"t m0 x4f h34 y270 ff3 fs0 fc0 sc0 ls0 ws0\">es <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>capitalizado <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>rendimientos <span class=\"_ _a\"></span>relativos <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>ese <span class=\"_ _a\"></span>ac<span class=\"_ _1\"></span>tivo, <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>vez <span class=\"_ _a\"></span>excluido <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>dimientos <span class=\"_ _a\"></span>de </div><div class=\"t m0 x4f h34 y271 ff3 fs0 fc0 sc0 ls0 ws0\">todos los dem\u00e1s activos que contribuyen a ese flujo de beneficios.  </div><div class=\"t m0 x4f h34 y272 ff3 fs0 fc0 sc0 ls0 ws0\">La marca <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span> v<span class=\"_ _0\"></span>alor\u00f3 co<span class=\"_ _0\"></span>nsiderando <span class=\"_ _0\"></span>el e<span class=\"_ _0\"></span>nfoque d<span class=\"_ _0\"></span>e ingresos <span class=\"_ _b\"></span>a trav\u00e9s <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>metodolog\u00eda <span class=\"_ _0\"></span>del Reli<span class=\"_ _0\"></span>ef from <span class=\"_ _0\"></span>Royalties </div><div class=\"t m0 x4f h34 y273 ff3 fs0 fc0 sc0 ls0 ws0\">(RfR). </div><div class=\"t m0 x4f h34 y274 ff3 fs0 fc0 sc0 ls0 ws0\">La <span class=\"_ _1\"></span>metodolog\u00eda <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>horro <span class=\"_ _1\"></span>de ro<span class=\"_ _1\"></span>yalties <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>basa <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>concepto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>propietario <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>intangible </div><div class=\"t m0 x4f h34 y275 ff3 fs0 fc0 sc0 ls0 ws0\">obtiene un beneficio a <span class=\"_ _0\"></span>trav\u00e9s d<span class=\"_ _0\"></span>e la posesi\u00f3n de <span class=\"_ _0\"></span>la marca en <span class=\"_ _0\"></span>lugar de pagar <span class=\"_ _0\"></span>un alquiler <span class=\"_ _0\"></span>o royalty por el <span class=\"_ _0\"></span>uso de<span class=\"_ _0\"></span> </div><div class=\"t m0 x4f h34 y276 ff3 fs0 fc0 sc0 ls0 ws0\">la misma. <span class=\"_ _b\"></span>Es<span class=\"_ _1\"></span> d<span class=\"_ _0\"></span>ecir, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor se <span class=\"_ _b\"></span>estim<span class=\"_ _1\"></span>a a <span class=\"_ _0\"></span>trav\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a c<span class=\"_ _0\"></span>apitalizaci\u00f3n <span class=\"_ _0\"></span>de los <span class=\"_ _b\"></span>royalties ahorrados <span class=\"_ _b\"></span>por no tener <span class=\"_ _b\"></span>que </div><div class=\"t m0 x4f h34 y277 ff3 fs0 fc0 sc0 ls0 ws0\">licenciar la marca de un tercero. </div></div>La tecnolog\u00eda se valor\u00f3 empleando el m\u00e9todo del coste de reposici\u00f3n.  Los <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>tecnol\u00f3gicos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Vendon <span class=\"_ _a\"></span>(i) <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>trata <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>activo <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>genere <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>flujo <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _a\"></span>s\u00ed <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>(ii) <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>se encuentra <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>icenciado <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>terceros. <span class=\"_ _a\"></span>Consideramos <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>dichos a<span class=\"_ _1\"></span>ctivos <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>sirven <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>apoyo <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>generaci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e negocio son claves por lo que se valoraron utilizando un enfoque de coste, en concreto el coste reposici\u00f3n. La <span class=\"_ _1\"></span>contribuci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>SIA <span class=\"_ _1\"></span>Vendon <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>resultado <span class=\"_ _a\"></span>consolidado <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>jercicio <span class=\"_ _1\"></span>durante <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>comprendido <span class=\"_ _a\"></span>entre la fecha <span class=\"_ _0\"></span>de adq<span class=\"_ _0\"></span>uisici\u00f3n y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>cierre del <span class=\"_ _b\"></span>ej<span class=\"_ _1\"></span>ercicio 2022 fue <span class=\"_ _0\"></span>de u<span class=\"_ _0\"></span>nos <span class=\"_ _0\"></span>ingresos ordinarios<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>2.340 m<span class=\"_ _0\"></span>iles de <span class=\"_ _0\"></span>euros<span class=\"ls13\">, </span>un <span class=\"_ _0\"></span>EBITDA <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>4<span class=\"_ _1\"></span>73 <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _b\"></span><span class=\"ls17\">y <span class=\"ls0\">una <span class=\"_ _b\"></span>p\u00e9rdida d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span><span class=\"ls11\">79<span class=\"ls0\"> <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>euros (Nota <span class=\"_ _b\"></span>13.7) que <span class=\"_ _b\"></span>incluye la <span class=\"_ _b\"></span>amortizaci\u00f3n </span></span></span></span>de los activos intangibles surgidos de la combinaci\u00f3n de negocios por importe de 305 miles<span class=\"_ _0\"></span> de euros<span class=\"_ _a\"></span><span class=\"ls13\">. </span> Los ingresos ordinarios que se generaron en el<span class=\"_ _0\"></span> ejercicio 2022 completo d<span class=\"_ _0\"></span>el negocio adquirido ascendieron a<span class=\"_ _b\"></span> 4.096 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros, <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>EBITDA de<span class=\"_ _1\"></span> 7<span class=\"_ _1\"></span>26 <span class=\"_ _1\"></span>miles d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>bene<span class=\"_ _1\"></span>ficio neto <span class=\"_ _1\"></span>ordinario <span class=\"_ _1\"></span>total <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span><span class=\"ls11\">309</span> mil<span class=\"_ _1\"></span>es de euros <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>incluyen <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>amortizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ctivos <span class=\"_ _a\"></span>intangibles <span class=\"_ _7\"></span>surgidos <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>combinaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>negocios <span class=\"_ _7\"></span>por importe de 305 miles de euros<span class=\"ff1\">. </span>Los <span class=\"_ _d\"> </span>ingresos <span class=\"_ _8\"> </span>ordinarios <span class=\"_ _d\"> </span>que <span class=\"_ _8\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>han <span class=\"_ _d\"> </span>generado <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _8\"> </span>20<span class=\"_ _1\"></span>23 <span class=\"_ _8\"> </span>completo <span class=\"_ _d\"> </span>del <span class=\"_ _8\"> </span>ne<span class=\"_ _1\"></span>gocio <span class=\"_ _8\"> </span>adquirido <span class=\"_ _11\"> </span><span class=\"ls19\">ha </span>ascendido <span class=\"ls11\">a </span>6.717 miles de euros, un<span class=\"_ _1\"></span> EBITDA de 1.596 miles de e<span class=\"_ _1\"></span>uros y un beneficio neto ordinario total de 411<span class=\"ls0\"> <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>euros <span class=\"_ _d\"> </span>(Nota <span class=\"_ _9\"> </span>13.7) <span class=\"_ _8\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _8\"> </span>incluyen <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>amortizaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>activos <span class=\"_ _8\"> </span>intangibles <span class=\"_ _8\"> </span>surgidos <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>la </span>combinaci\u00f3n de negocios por importe de <span class=\"ls11\">610</span> miles de euros<span class=\"ff1\">. </span>b.2. Adquisici\u00f3n Ascaso Factory, S.L.U Con <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>22 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>julio <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>2022, <span class=\"_ _7\"></span>Azkoyen, <span class=\"_ _7\"></span>S.A. <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>dquiri\u00f3 <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>100% <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>acciones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>sociedad <span class=\"_ _7\"></span>espa\u00f1ola Ascaso <span class=\"_ _1\"></span>Factory, <span class=\"_ _1\"></span>S.L.U. <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>porte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>17.000 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>can<span class=\"_ _1\"></span>tidad variable <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>hasta 4<span class=\"_ _1\"></span>.000 miles de euros sujetos al plan de negocio 2022-2024 (Nota 16<span class=\"ls18\">).</span> Ascaso es una <span class=\"_ _0\"></span>sociedad domiciliada <span class=\"_ _0\"></span>en Gav\u00e1 <span class=\"_ _0\"></span>(Barcelona) dedicada al <span class=\"_ _0\"></span>dise\u00f1o, fabricac<span class=\"_ _0\"></span>i\u00f3n y comercializaci\u00f3n<span class=\"_ _0\"></span> de <span class=\"_ _6\"></span>m\u00e1quinas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>ca<span class=\"_ _1\"></span>f\u00e9 <span class=\"_ _7\"></span>tradicionales, <span class=\"_ _6\"></span>fundamentalmente <span class=\"_ _7\"></span>destinadas <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ector <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>hosteler\u00eda <span class=\"_ _7\"></span>(Horeca) <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>al<span class=\"_ _1\"></span> denominado Home-Pro, con presencia en m\u00e1s de 95 p<span class=\"_ _1\"></span>a\u00edses. Cuenta con m\u00e1s de 58 a\u00f1os de experiencia en el sector del espresso y destaca por la calidad y fiabilidad de sus m\u00e1quinas de caf\u00e9.  Con <span class=\"_ _b\"></span>esta <span class=\"_ _b\"></span>adquisici\u00f3n, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>Azkoyen <span class=\"_ _b\"></span>complementa <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>refuerza <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>posicionamiento <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>negocio<span class=\"_ _a\"></span>/ <span class=\"_ _b\"></span>segmento del <span class=\"_ _9\"> </span>caf\u00e9 <span class=\"_ _9\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _9\"> </span>entrada <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _9\"> </span>segmento <span class=\"_ _9\"> </span>que <span class=\"_ _6\"></span>m\u00e1s<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>crece <span class=\"_ _6\"></span>(m\u00e1quinas <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>caf\u00e9 <span class=\"_ _6\"></span>tradicionales <span class=\"_ _9\"> </span>premium) <span class=\"_ _9\"></span>y <span class=\"_ _6\"></span>en mercados <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>g<span class=\"_ _1\"></span>ran <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>xpansi\u00f3n, <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>Sudeste <span class=\"_ _6\"></span>As<span class=\"_ _1\"></span>i\u00e1tico, <span class=\"_ _6\"></span>Europa <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>Norteam\u00e9<span class=\"_ _1\"></span>rica. <span class=\"_ _7\"></span>Adem\u00e1s, <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>ermitir\u00e1 <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>el Grupo <span class=\"_ _0\"></span>Azkoyen <span class=\"_ _b\"></span>acceda a<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>canal Horeca<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nternacional, <span class=\"_ _b\"></span>ampl\u00ede<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>su <span class=\"_ _b\"></span>portfolio <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>productos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>posicione <span class=\"_ _b\"></span>a Az<span class=\"_ _0\"></span>koyen como una marca referente en el negocio del caf\u00e9.<span class=\"_ _2a\"> </span> La operaci\u00f3n se contabiliz\u00f3 por el m\u00e9todo de compra como sigue: Miles de euros Importe en libros a fecha de adquisici\u00f3n Ajustes IFRS Importe final en libros Activos netos adquiridos: Activos intangibles (Nota 5)<span class=\"ff1\"> </span>19<span class=\"ls0\"> </span>- 19<span class=\"ls0\"> </span>Inmovilizado material (Nota 7)<span class=\"ff1\"> </span>122<span class=\"ls0\"> </span>- 122<span class=\"ls0\"> </span>Activos por derecho de uso - 1.172 1.172 Otros activos no corrientes 54<span class=\"ls0\"> </span>- 54<span class=\"ls0\"> </span>Impuestos diferidos 162<span class=\"ls0\"> </span>- 162<span class=\"ls0\"> </span>Existencias 4.430 - 4.430 Deudores comerciales y otras cuentas a cobrar 2.389<span class=\"ls0\"> </span>- 2.389<span class=\"ls0\"> </span>Tesorer\u00eda<span class=\"ff1\"> </span>341<span class=\"ls0\"> </span>- 341<span class=\"ls0\"> </span>Pasivos por derecho de uso - (1.172) (1.172) Otros pasivos a corto plazo<span class=\"ff1\"> </span>(<span class=\"ls11\">860</span>) - (<span class=\"ls11\">860</span>) Acreedores comerciales y otras cuentas a pagar (1.8<span class=\"ls11\">33</span>) - (1.<span class=\"ls11\">833</span>) 4.824<span class=\"ff3\"> </span>- 4.824 Fondo de Comercio 15.457 - 15.457 Coste total de la adquisici\u00f3n 20.281 - 20.281 La <span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>guiente <span class=\"_ _b\"></span>tabla re<span class=\"_ _0\"></span>sume <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>contraprestaci\u00f3n que <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>transfiri\u00f3, el <span class=\"_ _b\"></span>fondo <span class=\"_ _b\"></span>de co<span class=\"_ _0\"></span>mercio <span class=\"_ _0\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>gener\u00f3, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _0\"></span>como su asignaci\u00f3n: Miles de euros Fondo de Comercio inicial<span class=\"ff3\"> </span>15.4<span class=\"ls19\">57</span><span class=\"ff3\"> </span>Asignaci\u00f3n Fondo de Comercio (Nota 5)      <span class=\"ls0\">Por \"Marca Ascaso\" </span>3.700 6.9001.100 1.700 1.1001.148      <span class=\"ls0\">Por \"Relaciones con clientes\" </span>6.900 10.600 Pasivos por impuestos diferidos (Nota 23.5) 2.650 Fondo de Comercio final (Nota 4) 7.5<span class=\"ls11\">07</span> Las relaciones c<span class=\"_ _1\"></span>on clientes se<span class=\"_ _1\"></span> valoraron <span class=\"_ _1\"></span>con el m<span class=\"_ _1\"></span>\u00e9todo MEEM (Multiple <span class=\"_ _1\"></span>Excess Earnings Method), <span class=\"_ _1\"></span>que est\u00e1 basado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _7\"></span>capitalizado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>rendimientos <span class=\"_ _7\"></span>incrementales <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se pueden <span class=\"_ _8\"> </span>obtener <span class=\"_ _8\"> </span>mediante <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>uso<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>activo <span class=\"_ _8\"> </span>intangible <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>comparaci\u00f3n <span class=\"_ _8\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"> </span>beneficios <span class=\"_ _8\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>misma compa\u00f1\u00eda <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>utiliza. <span class=\"_ _b\"></span>Del <span class=\"_ _b\"></span>mismo <span class=\"_ _b\"></span>modo, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>sustenta <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>concepto <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>intangible es <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>capitalizado <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>rendimientos <span class=\"_ _a\"></span>relativos <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>ese <span class=\"_ _a\"></span>ac<span class=\"_ _1\"></span>tivo, <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>vez <span class=\"_ _a\"></span>excluido <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>dimientos <span class=\"_ _a\"></span>de todos los dem\u00e1s activos que contribuyen a ese flujo de beneficios.  La ma<span class=\"_ _1\"></span>rca se <span class=\"_ _1\"></span>valor\u00f3 <span class=\"_ _1\"></span>considerando el <span class=\"_ _1\"></span>enfoque de i<span class=\"_ _1\"></span>ngresos a <span class=\"_ _1\"></span>trav\u00e9s <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>metodolog\u00eda del <span class=\"_ _1\"></span>relief from <span class=\"_ _1\"></span>royalties (RfR). La <span class=\"_ _1\"></span>metodolog\u00eda <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>horro <span class=\"_ _1\"></span>de ro<span class=\"_ _1\"></span>yalties <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>basa <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>concepto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>propietario <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>intangible obtiene un beneficio a <span class=\"_ _0\"></span>trav\u00e9s d<span class=\"_ _0\"></span>e la posesi\u00f3n de <span class=\"_ _0\"></span>la marca en <span class=\"_ _0\"></span>lugar de pagar <span class=\"_ _0\"></span>un alquiler <span class=\"_ _0\"></span>o royalty por el <span class=\"_ _0\"></span>uso de<span class=\"_ _0\"></span> la misma. <span class=\"_ _b\"></span>Es<span class=\"_ _2a\"> </span>d<span class=\"_ _0\"></span>ecir, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor se <span class=\"_ _b\"></span>estim<span class=\"_ _1\"></span>a a <span class=\"_ _0\"></span>trav\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a c<span class=\"_ _0\"></span>apitalizaci\u00f3n <span class=\"_ _0\"></span>de los <span class=\"_ _b\"></span>royalties ahorrados <span class=\"_ _b\"></span>por no tener <span class=\"_ _b\"></span>que licenciar la marca de un tercero.<span class=\"_ _2a\"> </span>La <span class=\"_ _11\"> </span>contribuci\u00f3n <span class=\"_ _f\"> </span>de <span class=\"_ _11\"> </span>Ascaso <span class=\"_ _11\"> </span>Factory, <span class=\"_ _11\"> </span>S.L.U. <span class=\"_ _11\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>resultado <span class=\"_ _f\"> </span>consolidado <span class=\"_ _11\"> </span>del <span class=\"_ _f\"> </span>ejercicio <span class=\"_ _11\"> </span>durante <span class=\"_ _11\"> </span>el <span class=\"_ _11\"> </span>periodo comprendido entre la fecha <span class=\"_ _1\"></span>de adquisici\u00f3n y el ci<span class=\"_ _1\"></span>erre del ejercicio <span class=\"_ _1\"></span>2022 fue d<span class=\"_ _1\"></span>e unos ingresos de 4.005 miles de euros, un EBITDA <span class=\"_ _0\"></span>de 994 miles de <span class=\"_ _b\"></span>euros<span class=\"_ _1\"></span> y de un <span class=\"_ _0\"></span>beneficio de 298 mi<span class=\"_ _0\"></span>les de euros (Nota<span class=\"_ _0\"></span> 13.7) que in<span class=\"_ _0\"></span>cluye la <span class=\"_ _1\"></span>amortizaci\u00f3n de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os activos<span class=\"_ _1\"></span> intangibles <span class=\"_ _1\"></span>surgidos <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>combinaci\u00f3n de <span class=\"_ _1\"></span>negocios <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>436 m<span class=\"_ _1\"></span>iles de euros. Los <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>gresos <span class=\"_ _1\"></span>ordinarios <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>generaron <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>ejercicio <span class=\"_ _a\"></span>2022 <span class=\"_ _a\"></span>completo <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>negocio <span class=\"_ _1\"></span>adquirido <span class=\"_ _a\"></span>ascienden <span class=\"_ _a\"></span><span class=\"ls19\">a </span>12.262 miles de eu<span class=\"_ _0\"></span>ros, un EBITDA <span class=\"_ _0\"></span>de 2.908 miles <span class=\"_ _0\"></span>de euros <span class=\"_ _0\"></span>y un beneficio neto ordinari<span class=\"_ _0\"></span>o total de 1.929 miles<span class=\"_ _b\"></span> de euros<span class=\"_ _1\"></span>, que incluye l<span class=\"_ _1\"></span>a amortizaci\u00f3n d<span class=\"_ _1\"></span>e los <span class=\"_ _1\"></span>activos intangibles surgidos de<span class=\"_ _1\"></span> la combinaci\u00f3n <span class=\"_ _1\"></span>de negocios p<span class=\"_ _1\"></span>or importe de 436 miles de euros. Los <span class=\"_ _d\"> </span>ingresos <span class=\"_ _8\"> </span>ordinarios <span class=\"_ _d\"> </span>que <span class=\"_ _8\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>han <span class=\"_ _d\"> </span>generado <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _8\"> </span>20<span class=\"_ _1\"></span>23 <span class=\"_ _8\"> </span>completo <span class=\"_ _d\"> </span>del <span class=\"_ _8\"> </span>ne<span class=\"_ _1\"></span>gocio <span class=\"_ _8\"> </span>adquirido <span class=\"_ _11\"> </span><span class=\"ls19\">ha </span>ascendido <span class=\"_ _1\"></span><span class=\"ls11\">a </span>9.724 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de euros<span class=\"_ _1\"></span>, un <span class=\"_ _1\"></span>EBITDA <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>1.476 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de euros <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>resultado <span class=\"_ _1\"></span>negativo de <span class=\"_ _1\"></span>62 <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>(Nota <span class=\"_ _1\"></span>13.7) <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>incluyen <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>intangibles <span class=\"_ _a\"></span>surgidos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ombinaci\u00f3n de negocios por importe de <span class=\"ls11\">875</span> miles de euros<span class=\"ff1\"> </span>(Notas 16 y 21).<span class=\"ff1\"> </span>2.3 Correcciones de errores En la <span class=\"_ _1\"></span>elaboraci\u00f3n de <span class=\"_ _1\"></span>las cuentas an<span class=\"_ _1\"></span>uales consolidadas adjuntas <span class=\"_ _1\"></span>no se <span class=\"_ _1\"></span>ha detectado ning\u00fan <span class=\"_ _1\"></span>error s<span class=\"_ _1\"></span>ignificativo que haya supuesto la reexpresi\u00f3n de los importes incluidos en las cuentas anuales consolidadas de 20<span class=\"_ _1\"></span>22<span class=\"ls15\">.<span class=\"_ _2a\"> </span></span>3.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Normas de valoraci\u00f3n  </span>Las <span class=\"_ _7\"></span>principales <span class=\"_ _7\"></span>normas <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>valoraci\u00f3n <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>tilizadas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>elaboraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>anuales <span class=\"_ _6\"></span>consolidadas <span class=\"_ _7\"></span>del Grupo, <span class=\"_ _d\"> </span>de  a<span class=\"_ _0\"></span>cuerdo <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>lo <span class=\"_ _d\"> </span>establecido <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>Normas  I<span class=\"_ _b\"></span>nternacio<span class=\"_ _1\"></span>nales <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>Informaci\u00f3n <span class=\"_ _8\"> </span>Fin<span class=\"_ _1\"></span>anciera <span class=\"_ _8\"> </span>(NIIF<span class=\"_ _1\"></span>) adoptadas por la Uni\u00f3n Europea, han sido las siguientes: a)<span class=\"ls0\"> <span class=\"_ _4\"> </span>Combinaci\u00f3n de negocios y Fondo de Comercio </span> <span class=\"_ _12\"> </span><span class=\"ff8\">Combinaci\u00f3n de negocios </span> <span class=\"_ _12\"> </span>En una <span class=\"_ _1\"></span>combinaci\u00f3n de negocios, el adquirente m<span class=\"_ _1\"></span>ide los activos adquiridos y <span class=\"_ _1\"></span>los pasivos asumidos (incluidos pasivos <span class=\"_ _9\"> </span>contingentes) <span class=\"_ _9\"> </span>identificables <span class=\"_ _9\"> </span>a <span class=\"_ _9\"></span>sus <span class=\"_ _9\"></span>valores <span class=\"_ _9\"></span>razona<span class=\"_ _0\"></span>bles <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>fecha <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>adquisici\u00f3n <span class=\"_ _9\"></span>(Nota <span class=\"_ _8\"> </span>2.2<span class=\"_ _1\"></span>.b). <span class=\"_ _9\"></span>Las estimaciones d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>valores <span class=\"_ _b\"></span>razonables a <span class=\"_ _b\"></span>la fecha <span class=\"_ _b\"></span>de adqu<span class=\"_ _0\"></span>isici\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>basan <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>juicios <span class=\"_ _b\"></span>y se <span class=\"_ _b\"></span>establecen media<span class=\"_ _0\"></span>nte t\u00e9cnicas <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>medici\u00f3n <span class=\"_ _0\"></span>que <span class=\"_ _b\"></span>tambi\u00e9n <span class=\"_ _0\"></span>pueden <span class=\"_ _b\"></span>apoyarse <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>tasadores in<span class=\"_ _0\"></span>dependientes. <span class=\"_ _0\"></span>El <span class=\"_ _b\"></span>periodo <span class=\"_ _b\"></span>de m<span class=\"_ _0\"></span>edici\u00f3n, <span class=\"_ _b\"></span>que es <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>periodo <span class=\"_ _b\"></span>posterior <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _c\"></span>fech<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>adquisici\u00f3n <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>el <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>dquirente <span class=\"_ _b\"></span>puede <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>justar <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>importes <span class=\"_ _b\"></span>provisionales reconocidos <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>una <span class=\"_ _1\"></span>combinaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>negocios, <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>roporciona <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>adquirente <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>plazo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>tiempo <span class=\"_ _a\"></span>razonable <span class=\"_ _1\"></span>para obtener la informaci\u00f3n necesaria para identif<span class=\"_ _0\"></span>icar y medir, a la fe<span class=\"_ _0\"></span>cha de adquisici\u00f3n conforme a la NIIF 3,<span class=\"_ _0\"></span> entre otras <span class=\"_ _b\"></span><span class=\"ffa\">cosas, <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>adquiridos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>pasivos <span class=\"_ _b\"></span>asumidos <span class=\"_ _b\"></span>identificables, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>ntraprestaci\u00f3n <span class=\"_ _c\"></span>en<span class=\"_ _1\"></span>tregada <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>\u201cFondo </span>de <span class=\"_ _a\"></span>comercio\u201d <span class=\"_ _7\"></span>resultante <span class=\"_ _a\"></span>(Nota <span class=\"_ _7\"></span><span class=\"ff3\">4). <span class=\"_ _7\"></span>La <span class=\"_ _a\"></span>enmienda <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>NIIF <span class=\"_ _a\"></span>3 <span class=\"_ _7\"></span></span>\u2013<span class=\"ff3\"> <span class=\"_ _a\"></span>Def<span class=\"_ _1\"></span>inici\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _a\"></span>Negocio <span class=\"_ _7\"></span>aclara <span class=\"_ _a\"></span>que, <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>ser </span>considerado un nego<span class=\"_ _0\"></span>cio, un <span class=\"_ _0\"></span>conjunto integrado de actividades <span class=\"_ _0\"></span>y activos de<span class=\"_ _0\"></span>be incluir, <span class=\"_ _0\"></span>como m\u00ednimo, <span class=\"_ _0\"></span>un insumo y un proceso sustantivo que juntos contribuyan de forma significativa a la capacidad de cr<span class=\"_ _0\"></span>ear productos. <span class=\"_ _1\"></span>  <span class=\"_ _12\"> </span><span class=\"ff8\">Fondo de comercio </span>El <span class=\"_ _7\"></span>fondo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>comercio <span class=\"_ _a\"></span>generado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>consolidaci\u00f3n <span class=\"_ _7\"></span>representa <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>exceso <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>coste <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>sobre <span class=\"_ _7\"></span>la participaci\u00f3n  del  Grupo  en  el  v<span class=\"_ _1\"></span>alor  razonable  de  los  activos  y  pasivos  identificables  de  una<span class=\"_ _1\"></span>  sociedad dependiente o entidad controlada conjuntamente en la fecha de adquisici\u00f3n.<span class=\"_ _2a\"> </span>Las <span class=\"_ _9\"></span>difer<span class=\"_ _0\"></span>encias <span class=\"_ _6\"></span>positivas <span class=\"_ _9\"></span>entr<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>coste <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _6\"></span>participaciones <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>capital <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _9\"></span>en<span class=\"_ _0\"></span>tidades <span class=\"_ _6\"></span>consolidadas respecto  a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _d\"> </span>correspondientes <span class=\"_ _d\"> </span>valores  te\u00f3rico-contables  adquiridos, <span class=\"_ _8\"> </span>ajustados  en <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>fecha  de <span class=\"_ _8\"> </span>p<span class=\"_ _1\"></span>rimera consolidaci\u00f3n, se imputan de la siguiente forma:<span class=\"_ _2a\"> </span>1.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Si son asignab<span class=\"_ _0\"></span>les a e<span class=\"_ _0\"></span>lementos patrimoniales <span class=\"_ _0\"></span>concretos de <span class=\"_ _b\"></span>las sociedades adquiridas, a<span class=\"_ _0\"></span>umentando el <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alor </span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>(o <span class=\"_ _1\"></span>reduciendo el <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>pasivos) <span class=\"_ _1\"></span>cuyos <span class=\"_ _1\"></span>valores d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>mercado fuesen <span class=\"_ _1\"></span>superiores <span class=\"_ _1\"></span>(inferiores) <span class=\"_ _1\"></span>a los <span class=\"_ _1\"></span>valores <span class=\"_ _1\"></span>netos <span class=\"_ _1\"></span>contables <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>guran <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>sus<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>balances <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>cuyo <span class=\"_ _1\"></span>tratamiento <span class=\"_ _1\"></span>contable sea similar al de los mismos activos (pasivos) del Grupo: amortizaci\u00f3n, <span class=\"_ _0\"></span>devengo, etc.<span class=\"_ _2a\"> </span>2.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Si <span class=\"_ _1\"></span>son <span class=\"_ _a\"></span>asignables <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>unos <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ntangibles <span class=\"_ _1\"></span>concretos, <span class=\"_ _1\"></span>reconoci\u00e9ndolos <span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>pl\u00edcitamente <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>balance <span class=\"_ _1\"></span>de </span>situaci\u00f3n <span class=\"_ _8\"> </span>consolidado <span class=\"_ _8\"> </span>siempre <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>razonable <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>fecha <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>adquisici\u00f3n <span class=\"_ _8\"> </span>pueda <span class=\"_ _8\"> </span>determinarse fiablemente.  3.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Las <span class=\"_ _1\"></span>diferencias <span class=\"_ _a\"></span>restantes <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>registran <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>fondo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>comercio, <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>asigna <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _a\"></span>o <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _a\"></span>unidades </span>generadoras de efectivo espec\u00edficas.  <span class=\"_ _12\"> </span>Los fon<span class=\"_ _0\"></span>dos de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>comercio <span class=\"_ _0\"></span>s\u00f3lo s<span class=\"_ _0\"></span>e reg<span class=\"_ _0\"></span>istran <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>adquiridos <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>t\u00ed<span class=\"_ _1\"></span>tulo <span class=\"_ _b\"></span>on<span class=\"_ _1\"></span>eroso <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>presentan, <span class=\"_ _0\"></span>por <span class=\"_ _b\"></span>ta<span class=\"_ _1\"></span>nto,<span class=\"_ _0\"></span> pagos anticipados realizados por la e<span class=\"_ _1\"></span>ntidad adquirente de los beneficios econ\u00f3micos futuros d<span class=\"_ _1\"></span>erivados de los activos de la entidad adquirida que no sean individual y separadamente identificables y reconocibles.  <span class=\"_ _12\"> </span>Los <span class=\"_ _7\"></span>fondos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>comercio <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>manti<span class=\"_ _1\"></span>enen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>alorados <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>adquisici\u00f3n<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>mino<span class=\"_ _1\"></span>rad<span class=\"ls11\">o <span class=\"_ _7\"></span></span>-en <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _7\"></span>caso- <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>los deterioros  de  su <span class=\"_ _d\"> </span>valor  conta<span class=\"_ _0\"></span>ble  respecto  de <span class=\"_ _d\"> </span>su  valor  re<span class=\"_ _0\"></span>cuperable<span class=\"_ _1\"></span>.  El  Grupo <span class=\"_ _d\"> </span>Azkoyen  realiza  de <span class=\"_ _d\"> </span>forma sistem\u00e1tica <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>an\u00e1lisis <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>u <span class=\"_ _9\"> </span>re<span class=\"_ _1\"></span>cuperabilidad <span class=\"_ _8\"> </span>al  cierre <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>cada<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>ejercicio, <span class=\"_ _8\"> </span>o <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ocasiones <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>os acontecimientos o los cambios de circunstancias indican que podr\u00eda haberse deteriorado <span class=\"_ _1\"></span>(Nota 4<span class=\"ls18\">).</span>  <span class=\"_ _12\"> </span>El <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>recuperable <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>mayor <span class=\"_ _a\"></span>entre <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mercado <span class=\"_ _1\"></span>minorado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>costes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>venta <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _a\"></span>en uso, <span class=\"_ _1\"></span>entendiendo <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>\u00e9ste <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>actual <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>caja <span class=\"_ _1\"></span>futuros <span class=\"_ _1\"></span>estimados. <span class=\"_ _1\"></span>Para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _a\"></span>del v<span class=\"_ _1\"></span>alor <span class=\"_ _7\"></span>en uso <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>hip<span class=\"_ _1\"></span>\u00f3tesis <span class=\"_ _9\"></span>utilizadas <span class=\"_ _9\"> </span>incluyen <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>tasas <span class=\"_ _8\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>descuento <span class=\"_ _9\"> </span>antes <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>impuestos, <span class=\"_ _9\"> </span>tasas <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>crecimiento <span class=\"_ _9\"> </span>y cambios esperados en los p<span class=\"_ _1\"></span>recios de venta y en los costes. El Grupo Az<span class=\"_ _1\"></span>koyen estima las tasas de descuento antes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>mpuestos <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>recogen <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>dinero <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>tiempo <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>riesgos <span class=\"_ _0\"></span>asociados<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>unidad <span class=\"_ _0\"></span>generadora de <span class=\"_ _b\"></span>efe<span class=\"_ _1\"></span>ctivo. <span class=\"_ _b\"></span>Las <span class=\"_ _b\"></span>tasas<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>crecimiento <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>variaciones <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>precios <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>costes <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>basan<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>previsiones <span class=\"_ _0\"></span>internas y sectoriales y la experiencia y expectativas futuras, respecti<span class=\"_ _0\"></span>vamente.<span class=\"_ _1\"></span>  <span class=\"_ _12\"> </span>Los flujos futuros de efectivo resultan de las proyeccione<span class=\"_ _0\"></span>s realizadas por el Grupo Azkoyen para las unidades generadoras de <span class=\"_ _b\"></span>efectivo, para <span class=\"_ _b\"></span>un periodo <span class=\"_ _0\"></span>de 5 <span class=\"_ _b\"></span>a\u00f1os (que <span class=\"_ _b\"></span>utilizan las <span class=\"_ _0\"></span>hip\u00f3tesis <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>precios d<span class=\"_ _0\"></span>e venta <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>volumen <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>experiencia <span class=\"_ _a\"></span>y <span class=\"_ _6\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>planes estrat\u00e9gicos <span class=\"_ _0\"></span>aprobados <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>vigor) y <span class=\"_ _b\"></span>la consider<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>un valor <span class=\"_ _b\"></span>residual <span class=\"_ _0\"></span>calculado <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>una tasa <span class=\"_ _b\"></span>de c<span class=\"_ _1\"></span>recimiento sustentada.  A <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>artir <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>proyecciones<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>realizadas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>un <span class=\"_ _7\"></span>periodo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>5 <span class=\"_ _7\"></span>a\u00f1os, <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>calcula <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>flujo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>aja normalizado, al considerarse que a partir de esa fecha se ha<span class=\"_ _0\"></span>br\u00e1 considerado un nivel maduro y constante.<span class=\"_ _1\"></span> El flujo <span class=\"_ _1\"></span>de caja l<span class=\"_ _1\"></span>ibre normalizado surge <span class=\"_ _1\"></span>de ajustar ligeramente <span class=\"_ _1\"></span>(seg\u00fan el c<span class=\"_ _1\"></span>aso, al alza o<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>la baja), el <span class=\"_ _1\"></span>EBIT del a\u00f1o  5,  descontando  al <span class=\"_ _d\"> </span>mismo  los  impuestos  a  hacer  fre<span class=\"_ _0\"></span>nte,  igualando  amortizaciones  e <span class=\"_ _d\"> </span>inversiones  y considerando constante la variaci\u00f3n de circulante. <span class=\"_ _d\"> </span> Asimismo, las UGES que componen el Grupo Azkoyen son las siguientes: - <span class=\"_ _2\"> </span>Coffee &amp; Vending Systems (en la que se incluye UGE Coffetek) - <span class=\"_ _2\"> </span>M\u00e1quinas espresso tradicionales de caf\u00e9 premium (UGE Ascaso Factory).<span class=\"_ _2a\"> </span>- <span class=\"_ _2\"> </span>Retail y medios de pagos industriales - <span class=\"_ _2\"> </span>Medios de pago para m\u00e1quinas de vending (UGE Coges)<span class=\"_ _2a\"> </span> - <span class=\"_ _2\"> </span>Conectividad y soluciones IoT en medios de pago digitales y <span class=\"_ _0\"></span>telemetr\u00eda (<span class=\"_ _1\"></span>UGE SIA Vendon) - <span class=\"_ _2\"> </span>Time &amp; Security (UGE Primion) Para todas las unidades generadoras de efectivo los par\u00e1metros m\u00e1s relevante<span class=\"_ _0\"></span>s son:<span class=\"_ _2a\"> </span><span class=\"_ _1\"></span> \u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>importe neto de la cifra de negocios, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>resultado de explotaci\u00f3n, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>capital circulante, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>inversiones en activos fijos, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>hip\u00f3tesis de crecimiento. </span>Las <span class=\"_ _1\"></span>partidas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>balance <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>incluyen <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libros <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>UGE <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>que se <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omparan <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>en uso son: \u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Inmovilizado intangible-fondo de comercio, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Inmovilizado intangible-otro inmovilizado intangible, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Inmovilizado material, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Existencias, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Deudores comerciales y otras cuentas a cobrar, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Acreedores comerciales y otras cuentas a pagar </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Activos/pasivos por contrato. </span>En <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>caso <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>importe <span class=\"_ _d\"> </span>recuperable <span class=\"_ _8\"> </span>s<span class=\"_ _1\"></span>ea <span class=\"_ _8\"> </span>i<span class=\"_ _1\"></span>nferior <span class=\"_ _8\"> </span>al  valor <span class=\"_ _8\"> </span>neto  e<span class=\"_ _0\"></span>n <span class=\"_ _d\"> </span>libros <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>activo, <span class=\"_ _8\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>registra <span class=\"_ _8\"> </span>la correspondiente <span class=\"_ _9\"> </span>p\u00e9rdida <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>deterioro <span class=\"_ _9\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>cargo <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>\u201cDeterioro <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>resultado <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>enajenaciones <span class=\"_ _9\"> </span>de inmovilizado <span class=\"_ _1\"></span><span class=\"ffa\">\u2013</span> <span class=\"_ _1\"></span><span class=\"ffa\">Deterioro <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>inmovilizado\u201d <span class=\"_ _1\"></span></span><span class=\"ls11\"></span><span class=\"ls11\">de <span class=\"_ _1\"></span></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>consolidada, <span class=\"_ _1\"></span>dado <span class=\"_ _1\"></span>que, <span class=\"_ _1\"></span>tal <span class=\"_ _1\"></span>y como se determina en NIIF 3, los fondos de comercio no son objeto de amortizaci\u00f3n.  <span class=\"_ _12\"> </span>Las <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>deterioro, <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>hubie<span class=\"_ _1\"></span>ra, <span class=\"_ _a\"></span>relacionadas <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>fondos <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>comercio <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>objeto <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>reversi\u00f3n posterior.  <span class=\"_ _12\"> </span>En el <span class=\"_ _b\"></span>mom<span class=\"_ _1\"></span>ento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la e<span class=\"_ _0\"></span>najenaci\u00f3n <span class=\"_ _0\"></span>de una <span class=\"_ _b\"></span>sociedad dependiente, el i<span class=\"_ _0\"></span>mporte atribu<span class=\"_ _0\"></span>ible del <span class=\"_ _b\"></span>fondo de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omercio <span class=\"_ _0\"></span>se incluye en la determinaci\u00f3n de los beneficios o p\u00e9rdidas procedentes <span class=\"_ _0\"></span>de la enajenaci\u00f3n.<span class=\"_ _1\"></span>  <span class=\"_ _12\"> </span>A 31 de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>023 y 2022, los <span class=\"_ _b\"></span>fo<span class=\"_ _1\"></span>ndos de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omercio son b\u00e1sicamente lo<span class=\"_ _0\"></span>s surgidos <span class=\"_ _0\"></span>en las <span class=\"_ _0\"></span>adquisiciones de <span class=\"_ _0\"></span>Coges, <span class=\"_ _b\"></span>S.p.A. <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>2005, Coff<span class=\"_ _0\"></span>etek, <span class=\"_ _0\"></span>Ltd. <span class=\"_ _b\"></span>y S<span class=\"_ _0\"></span>ubgrupo <span class=\"_ _b\"></span>Primion <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>2008<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>y As<span class=\"_ _0\"></span>caso, <span class=\"_ _b\"></span>S.L.U. <span class=\"ls14\">y <span class=\"_ _b\"></span><span class=\"ls0\">SIA <span class=\"_ _0\"></span>Vendon <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>2022. </span></span>V\u00e9ase en la Nota 4 la informaci\u00f3n relativa a la evaluaci\u00f3n del riesgo de deterioro realiz<span class=\"_ _0\"></span>ada.<span class=\"_ _1\"></span> b)<span class=\"ls0\"> <span class=\"_ _f\"> </span>Otros activos intangibles</span> <span class=\"_ _12\"> </span>Son <span class=\"_ _1\"></span>activos no <span class=\"_ _1\"></span>monetarios <span class=\"_ _1\"></span>identificables, <span class=\"_ _1\"></span>aunque sin <span class=\"_ _1\"></span>apariencia f\u00edsica, <span class=\"_ _1\"></span>que s<span class=\"_ _1\"></span>urgen como <span class=\"_ _1\"></span>consecuencia <span class=\"_ _1\"></span>de un negocio <span class=\"_ _1\"></span>ju<span class=\"_ _1\"></span>r\u00eddico <span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>han <span class=\"_ _1\"></span>sido <span class=\"_ _a\"></span>desarrollados <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>entidades <span class=\"_ _1\"></span>consolidadas. <span class=\"_ _a\"></span>S\u00f3lo <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>reconocen <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontablemente aquellos  cuyo  coste  p<span class=\"_ _1\"></span>uede  estimarse  de  manera <span class=\"_ _11\"> </span>razonablemente  objetiva  y  de  los  que <span class=\"_ _11\"> </span>las  entidades consolidadas estiman probable obtener en el futuro benefici<span class=\"_ _0\"></span>os econ\u00f3micos.<span class=\"_ _2a\"> </span><span class=\"_ _1\"></span> Los activos intangibles se reconocen inicialmente por su coste de adquis<span class=\"_ _0\"></span>ici\u00f3n o producci\u00f3n <span class=\"_ _1\"></span>(o valor razonable en <span class=\"_ _f\"> </span>combinaciones <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>negoc<span class=\"_ _0\"></span>io) <span class=\"_ _f\"> </span>y, <span class=\"_ _f\"> </span>posteriormente, <span class=\"_ _f\"> </span>se <span class=\"_ _11\"> </span>valoran <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>su <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>oste <span class=\"_ _f\"> </span>menos, <span class=\"_ _11\"> </span>seg\u00fan <span class=\"_ _f\"> </span>proceda, <span class=\"_ _f\"> </span>su correspondiente amortizaci\u00f3n acumulada y las p\u00e9rdidas por deterioro que hayan experimentado.<span class=\"_ _2a\"> </span>En <span class=\"_ _7\"></span>ambos <span class=\"_ _7\"></span>casos, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>entidades <span class=\"_ _7\"></span>consolidadas <span class=\"_ _7\"></span>reconocen <span class=\"_ _7\"></span>contablemente <span class=\"_ _a\"></span>cu<span class=\"_ _1\"></span>alquier <span class=\"_ _a\"></span>p\u00e9rdida <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>haya <span class=\"_ _7\"></span>podido producirse en <span class=\"_ _1\"></span>el valor <span class=\"_ _1\"></span>registrado de <span class=\"_ _1\"></span>estos activos con <span class=\"_ _1\"></span>origen en <span class=\"_ _1\"></span>su deterioro, <span class=\"_ _1\"></span>utiliz\u00e1ndose como <span class=\"_ _1\"></span>contrapartida el ep\u00edgrafe <span class=\"_ _0\"></span>\u201c<span class=\"ff3\">Deterioro <span class=\"_ _0\"></span>y re<span class=\"_ _0\"></span>sultado <span class=\"_ _0\"></span>por enajenac<span class=\"_ _0\"></span>iones de <span class=\"_ _b\"></span>inmovilizado <span class=\"ffa\">\u2013</span> Deterioro <span class=\"_ _0\"></span>del i<span class=\"_ _0\"></span>nmovilizado<span class=\"ffa\">\u201d de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta </span></span>de <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>ganancias <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>onsolidada. <span class=\"_ _a\"></span>Los <span class=\"_ _7\"></span>criterios <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>ara <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>reconocimiento <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>deterioro <span class=\"_ _7\"></span>de estos <span class=\"_ _6\"></span>activos <span class=\"_ _7\"></span>y, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>aso, <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _7\"></span>recuperaciones <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _7\"></span>deterioro,<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>registradas <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>ejercicios anteriores, son similares a los aplicados para los activos materiales (<span class=\"_ _1\"></span>Nota <span class=\"ls11\">3.</span>f<span class=\"ls18\">).<span class=\"_ _2a\"> </span></span>Los conceptos incluidos en este ep\u00edgrafe son: Marcas  <span class=\"_ _12\"> </span>Las <span class=\"_ _8\"> </span>marcas <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>valoran <span class=\"_ _9\"> </span>inicialmente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>precio <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>ad<span class=\"_ _1\"></span>quisici\u00f3n <span class=\"_ _d\"> </span>(o <span class=\"_ _8\"> </span>valor <span class=\"_ _9\"> </span>razonable <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>combinaciones <span class=\"_ _8\"> </span>de negocios) y se amortizan linealmente a lo largo de sus vidas \u00fatiles estimadas generalmente en un pl<span class=\"_ _0\"></span>azo <span class=\"_ _1\"></span>entre 5 y 15 a\u00f1os (Nota 2.2.b.).<span class=\"_ _2a\"> </span> Aplicaciones inform\u00e1ticas  <span class=\"_ _12\"> </span>Las <span class=\"_ _11\"> </span>aplicaciones  inform\u00e1ticas <span class=\"_ _11\"> </span>pueden  es<span class=\"_ _1\"></span>tar  contenidas <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>un  activo <span class=\"_ _11\"> </span>material <span class=\"_ _11\"> </span>o  tener <span class=\"_ _11\"> </span>sustancia <span class=\"_ _11\"> </span>f\u00edsica, incorporando por tanto <span class=\"_ _0\"></span>elementos tangibles e intangi<span class=\"_ _0\"></span>bles. Estos activos se <span class=\"_ _0\"></span>reconocen como<span class=\"_ _0\"></span> activo material e<span class=\"_ _0\"></span>n el <span class=\"_ _10\"> </span>caso <span class=\"_ _e\"> </span>de <span class=\"_ _10\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _10\"> </span>for<span class=\"_ _0\"></span>men <span class=\"_ _e\"> </span>p<span class=\"_ _1\"></span>arte <span class=\"_ _e\"> </span>in<span class=\"_ _1\"></span>tegral <span class=\"_ _e\"> </span>del <span class=\"_ _10\"> </span>activo <span class=\"_ _10\"> </span>material <span class=\"_ _e\"> </span>vinculado <span class=\"_ _10\"> </span>siendo <span class=\"_ _e\"> </span>indispensables <span class=\"_ _10\"> </span>par<span class=\"_ _0\"></span>a <span class=\"_ _10\"> </span>s<span class=\"_ _0\"></span>u funcionamiento.  <span class=\"_ _12\"> </span>La <span class=\"_ _7\"></span>amortizaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>aplicaciones <span class=\"_ _7\"></span>inform\u00e1ticas <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>realiza <span class=\"_ _7\"></span>linealmente <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>un <span class=\"_ _7\"></span>per\u00edodo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>en<span class=\"_ _1\"></span>tre <span class=\"_ _9\"></span>2 <span class=\"_ _a\"></span><span class=\"ls17\">y <span class=\"_ _6\"></span></span>5 <span class=\"_ _7\"></span>a\u00f1os desde la entrada en explotaci\u00f3n de cada aplicaci\u00f3n.  <span class=\"_ _12\"> </span>Los <span class=\"_ _a\"></span>costes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>mantenimiento <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>sistemas <span class=\"_ _a\"></span>inform\u00e1ticos <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>registran <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>argo <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>cuenta <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>y ganancias consolidada del ejercicio en que se incurren. Cartera de clientes Cuando  e<span class=\"_ _0\"></span>n <span class=\"_ _d\"> </span>una <span class=\"_ _d\"> </span>combinaci\u00f3n <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>e  negocios <span class=\"_ _8\"> </span>(Nota  2.2.b) <span class=\"_ _8\"> </span>el  G<span class=\"_ _0\"></span>rupo <span class=\"_ _d\"> </span>considera  q<span class=\"_ _0\"></span>ue <span class=\"_ _d\"> </span>debido <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>esfuerzos empleados por la sociedad adquirida en <span class=\"_ _0\"></span>desarrollar las relaciones con sus clientes se cuenta con un grado d<span class=\"_ _0\"></span>e control <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>uficiente <span class=\"_ _a\"></span>sobre <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>beneficios <span class=\"_ _a\"></span>econ\u00f3micos <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>podr\u00e1n <span class=\"_ _7\"></span>derivar <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>mismos <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>\u00e9stos <span class=\"_ _a\"></span>van<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a continuar <span class=\"_ _a\"></span>demandando <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>bienes <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>servicios <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>les <span class=\"_ _a\"></span>vienen <span class=\"_ _a\"></span>ofreciendo, <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>consideran <span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>relaciones activables, <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>rm\u00e1ndose <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>lo <span class=\"_ _1\"></span>tanto <span class=\"_ _a\"></span>como <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>activo <span class=\"_ _a\"></span>intangible <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>amortiza<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>periodo <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>entre <span class=\"_ _1\"></span>5 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>12 a\u00f1os. Estos <span class=\"_ _1\"></span>activos se <span class=\"_ _1\"></span>registran <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>combinaci\u00f3n <span class=\"_ _1\"></span>de negocios <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>su va<span class=\"_ _1\"></span>lor razonable <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fecha (considerando s<span class=\"_ _1\"></span>u efecto <span class=\"_ _9\"> </span>fiscal) <span class=\"_ _9\"></span>que <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>estima <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>mo <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>importe <span class=\"_ _6\"></span>que <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>entidad <span class=\"_ _9\"> </span>habr\u00eda <span class=\"_ _9\"></span>pagado <span class=\"_ _6\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>activo, <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _9\"> </span>fecha <span class=\"_ _9\"> </span>de adquisici\u00f3n, <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>transacci\u00f3n <span class=\"_ _a\"></span>entre <span class=\"_ _7\"></span>un <span class=\"_ _a\"></span>comprador <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>un <span class=\"_ _7\"></span>vendedor <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>nteresados <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>debidamente <span class=\"_ _a\"></span>informados, que se realice en condiciones de independencia mutua teniendo en cuenta la mejor infor<span class=\"_ _0\"></span>maci\u00f3n disponible.<span class=\"_ _1\"></span> Investigaci\u00f3n y desarrollo  <span class=\"_ _12\"> </span>El Grupo sigue la pol\u00edtica de registrar como gastos del ejercicio los gastos de inve<span class=\"_ _0\"></span>stigaci\u00f3n y desarrollo en los que incurre, salvo en el caso de activos intangibles surgidos <span class=\"_ _0\"></span><span class=\"ls11\">de<span class=\"ls0\"> proyectos de desarrollo qu<span class=\"_ _0\"></span>e se reconocen (de </span></span>acuerdo con <span class=\"ls12\">las</span> NIIF) como tal si, y s\u00f3lo si, el Grupo puede demostrar todos los extremos siguientes:<span class=\"_ _2a\"> </span>- <span class=\"_ _2\"> </span>T\u00e9cnicamente, <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>posible <span class=\"_ _b\"></span>completar <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>producci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>intangible <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>pueda <span class=\"_ _c\"></span>esta<span class=\"_ _1\"></span>r <span class=\"_ _b\"></span>disponible para su utilizaci\u00f3n o su venta. - <span class=\"_ _2\"> </span>Su intenci\u00f3n de completar el activo intangible en cuesti\u00f3n, para usarlo o venderlo.<span class=\"_ _2a\"> </span> - <span class=\"_ _2\"> </span>Su capacidad para utilizar o vender el activo intangi<span class=\"_ _0\"></span>ble. - <span class=\"_ _2\"> </span>La <span class=\"_ _1\"></span>forma <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>activo <span class=\"_ _a\"></span>intangible <span class=\"_ _a\"></span>vaya <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>generar <span class=\"_ _a\"></span>probables <span class=\"_ _a\"></span>beneficios <span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>on\u00f3micos <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>el<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>futuro. <span class=\"_ _a\"></span>Entre otras cosas, <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>debe <span class=\"_ _0\"></span>demostrar la <span class=\"_ _b\"></span>exis<span class=\"_ _1\"></span>tencia <span class=\"_ _0\"></span>de un <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ercado para <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>producci\u00f3n que <span class=\"_ _b\"></span>ge<span class=\"_ _1\"></span>nere el <span class=\"_ _0\"></span>activo<span class=\"_ _0\"></span> intangible o para el ac<span class=\"_ _1\"></span>tivo en s\u00ed, o bien, en el c<span class=\"_ _1\"></span>aso de que vaya a se<span class=\"_ _1\"></span>r utilizado internamente, la utilidad del mismo para la entidad.<span class=\"_ _2a\"> </span> - <span class=\"_ _2\"> </span>La <span class=\"_ _d\"> </span>disponibilidad  d<span class=\"_ _0\"></span>e  los <span class=\"_ _8\"> </span>a<span class=\"_ _1\"></span>decuados  re<span class=\"_ _0\"></span>cursos  t\u00e9cnicos, <span class=\"_ _8\"> </span>financieros  o <span class=\"_ _d\"> </span>de  otro <span class=\"_ _d\"> </span>tipo, <span class=\"_ _d\"> </span>para  completar <span class=\"_ _d\"> </span>el desarrollo y para utilizar o vender el activo intangible. - <span class=\"_ _2\"> </span>Su <span class=\"_ _b\"></span>capacidad <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>medir <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>fiable, <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>desembolso <span class=\"_ _b\"></span>atribuible <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tivo <span class=\"_ _b\"></span>intangible <span class=\"_ _b\"></span>durante <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>desarro<span class=\"_ _1\"></span>llo.<span class=\"_ _1\"></span> En el Grupo esto se cumple principalmente en el caso de determinados proyectos de desarrollo del Subg<span class=\"_ _1\"></span>rupo<span class=\"_ _0\"></span> Primion.  <span class=\"_ _12\"> </span>Los <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>intangibles <span class=\"_ _7\"></span>generados <span class=\"_ _a\"></span>internamente<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>surgen <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span><span class=\"ffa\">la <span class=\"_ _a\"></span>asignaci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _7\"></span>\u201cPPA\u201d <span class=\"_ _a\"></span>(</span>Nota 2.2.b.), <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>ortizan <span class=\"_ _1\"></span>linealmente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>largo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>vidas <span class=\"_ _1\"></span>\u00fatiles<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>(entre <span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span><span class=\"ls17\">y <span class=\"_ _1\"></span><span class=\"ls11\">10</span></span> <span class=\"_ _1\"></span>a\u00f1os). <span class=\"_ _1\"></span>A <span class=\"_ _a\"></span>fin <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cada <span class=\"_ _a\"></span>ejercicio <span class=\"_ _1\"></span>se revisan <span class=\"_ _8\"> </span>las <span class=\"_ _d\"> </span>posibilidades <span class=\"_ _8\"> </span>t\u00e9cnicas, <span class=\"_ _8\"> </span>econ\u00f3micas <span class=\"_ _8\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>financieras <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>cada<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>proyecto. <span class=\"_ _8\"> </span>Cua<span class=\"_ _1\"></span>ndo <span class=\"_ _8\"> </span>la  evoluci\u00f3n <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>el<span class=\"_ _0\"></span> proyecto <span class=\"_ _7\"></span>es <span class=\"_ _a\"></span>neg<span class=\"_ _1\"></span>ativa <span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>existen <span class=\"_ _a\"></span>planes<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>financiaci\u00f3n <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>llevados <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>t\u00e9rmino <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>fectivo, <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>aplica <span class=\"_ _a\"></span>su importe <span class=\"_ _a\"></span>\u00edntegro <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>resultado <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>ejercicio.<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Estos <span class=\"_ _7\"></span>proyectos <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>re<span class=\"_ _1\"></span>fieren <span class=\"_ _a\"></span>b\u00e1sicamente <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>sarrollo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diversos programas de hardware y software para sistemas de registro de tiempos y datos operacionales.<span class=\"_ _2a\"> </span>  <span class=\"_ _12\"> </span>Cuando <span class=\"_ _d\"> </span>no <span class=\"_ _8\"> </span>puede <span class=\"_ _d\"> </span>reconocerse <span class=\"_ _8\"> </span>un <span class=\"_ _d\"> </span>activo <span class=\"_ _8\"> </span>intangible  g<span class=\"_ _0\"></span>enerado <span class=\"_ _8\"> </span>internamente, <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>costes <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>desarrollo <span class=\"_ _8\"> </span>se reconocen como gasto en el periodo en que se incurren. c) <span class=\"_ _e\"> </span>Arrendamientos A <span class=\"_ _b\"></span>partir <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>1 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>enero <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2019, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>reconoce <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>arrendamientos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>criterios <span class=\"_ _b\"></span>establecidos en la NIIF 16. EL GRUPO COMO ARRENDATARIO Activos por derecho de uso El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>reconoce el <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>por d<span class=\"_ _1\"></span>erecho de <span class=\"_ _1\"></span>uso <span class=\"_ _1\"></span>en l<span class=\"_ _1\"></span>a fecha <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>omienzo del<span class=\"_ _1\"></span> arrendamiento <span class=\"_ _1\"></span>(fecha e<span class=\"_ _1\"></span>n que <span class=\"_ _1\"></span>el activo <span class=\"_ _6\"></span>subyacente <span class=\"_ _7\"></span>est\u00e1<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>disponible <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>ara <span class=\"_ _7\"></span>su <span class=\"_ _9\"> </span>uso). <span class=\"_ _7\"></span>Los <span class=\"_ _6\"></span>activos <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span>recho <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>uso <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _7\"></span>valorados <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>coste, menos la<span class=\"_ _1\"></span> amortizaci\u00f3n acumulada <span class=\"_ _1\"></span>y las <span class=\"_ _1\"></span>p\u00e9rdidas por <span class=\"_ _1\"></span>deterioro acumuladas; y<span class=\"_ _1\"></span> ajustado p<span class=\"_ _1\"></span>ara reflejar c<span class=\"_ _1\"></span>ualquier nueva va<span class=\"_ _1\"></span>loraci\u00f3n del p<span class=\"_ _1\"></span>asivo por <span class=\"_ _1\"></span>arrendamiento. El coste <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>activo por <span class=\"_ _1\"></span>derecho de <span class=\"_ _1\"></span>uso<span class=\"_ _a\"></span> comprende <span class=\"_ _1\"></span>el importe de la valoraci\u00f3n in<span class=\"_ _0\"></span>icial del pasivo por <span class=\"_ _0\"></span>arrendamiento, cualqu<span class=\"_ _0\"></span>ier coste directo <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nicial soportado y cu<span class=\"_ _0\"></span>alquier pago por  arrendamiento <span class=\"_ _d\"> </span>efectuado  en  la  fe<span class=\"_ _0\"></span>cha  de <span class=\"_ _d\"> </span>comienzo  o  antes <span class=\"_ _d\"> </span>de  \u00e9sta,  menos <span class=\"_ _d\"> </span>cualquier  incentivo <span class=\"_ _d\"> </span>de arrendamiento <span class=\"_ _a\"></span>recibido. <span class=\"_ _a\"></span>Comprende <span class=\"_ _a\"></span>asimismo <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>estimaci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _a\"></span>costes <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>que, <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>caso, <span class=\"_ _a\"></span>incurrir\u00e1 <span class=\"_ _a\"></span>el Grupo a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>devolver <span class=\"_ _b\"></span>el activo <span class=\"_ _b\"></span>subyacente a <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>condici\u00f3n exigida <span class=\"_ _b\"></span>en los <span class=\"_ _b\"></span>t\u00e9rminos y <span class=\"_ _b\"></span>condiciones del <span class=\"_ _b\"></span>arrendamiento. A menos que el<span class=\"_ _1\"></span> Grupo est\u00e9 razonablemente seguro de obtener la <span class=\"_ _1\"></span>propiedad del ac<span class=\"_ _1\"></span>tivo subyacente al finalizar el <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rrendamiento, el <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>derecho d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>uso <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>amortizado, <span class=\"_ _1\"></span>aplicando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>m\u00e9todo <span class=\"_ _1\"></span>lineal, <span class=\"_ _1\"></span>desde <span class=\"_ _1\"></span>la fecha <span class=\"_ _1\"></span>de comi<span class=\"_ _1\"></span>enzo hasta, <span class=\"_ _1\"></span>bien <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>final de<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>vida <span class=\"_ _1\"></span>\u00fatil <span class=\"_ _1\"></span>de dicho <span class=\"_ _1\"></span>activo, <span class=\"_ _1\"></span>bien <span class=\"_ _1\"></span>el final<span class=\"_ _1\"></span> del <span class=\"_ _1\"></span>plazo d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ar<span class=\"_ _a\"></span>rendamiento si \u00e9ste se produjera antes. Los activos por derecho de uso est\u00e1n sujetos a deterioro.<span class=\"_ _2a\"> </span> Pasivos por arrendamiento En <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>fecha <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>comienzo, <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>Grupo <span class=\"_ _9\"> </span>valora <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>pasivo <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>arrend<span class=\"_ _1\"></span>amiento <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>valor <span class=\"_ _9\"> </span>actu<span class=\"_ _1\"></span>al <span class=\"_ _9\"></span>de <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>pagos <span class=\"_ _8\"> </span>por arrendamiento <span class=\"_ _9\"> </span>que <span class=\"_ _8\"> </span>no <span class=\"_ _8\"> </span>est\u00e9n <span class=\"_ _9\"> </span>abonados <span class=\"_ _8\"> </span>en <span class=\"_ _9\"> </span>esa <span class=\"_ _8\"> </span>fecha. <span class=\"_ _9\"> </span>Los <span class=\"_ _8\"> </span>pagos <span class=\"_ _9\"> </span>por <span class=\"_ _8\"> </span>arrendamiento <span class=\"_ _8\"> </span>incluyen <span class=\"_ _9\"> </span>pagos <span class=\"_ _9\"> </span>fijos (incluyendo <span class=\"_ _f\"> </span>los <span class=\"_ _11\"> </span>pagos <span class=\"_ _11\"> </span>fijos <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>esencia) <span class=\"_ _11\"> </span>menos <span class=\"_ _11\"> </span>los <span class=\"_ _f\"> </span>incenti<span class=\"_ _1\"></span>vos <span class=\"_ _11\"> </span>de <span class=\"_ _f\"> </span>arrendamiento <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>obrar, <span class=\"_ _11\"> </span>pagos <span class=\"_ _f\"> </span>por arrendamiento <span class=\"_ _1\"></span>variables <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>dependen <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>\u00edndice <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>tipo, <span class=\"_ _a\"></span>inicialmente <span class=\"_ _1\"></span>valorados <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>arreglo <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>\u00edndice <span class=\"_ _1\"></span>o tipo en <span class=\"_ _0\"></span>la fecha <span class=\"_ _0\"></span>de com<span class=\"_ _0\"></span>ienzo, <span class=\"_ _0\"></span>y los <span class=\"_ _0\"></span>importes que <span class=\"_ _b\"></span>se espera a<span class=\"_ _0\"></span>bonar en <span class=\"_ _0\"></span>concepto de <span class=\"_ _b\"></span>garant\u00edas de valor <span class=\"_ _0\"></span>resid<span class=\"_ _1\"></span>ual. Se incluyen asim<span class=\"_ _0\"></span>ismo el pr<span class=\"_ _0\"></span>ecio de <span class=\"_ _b\"></span>ej<span class=\"_ _1\"></span>ercicio de<span class=\"_ _0\"></span> una <span class=\"_ _0\"></span>opci\u00f3n de <span class=\"_ _0\"></span>compra si <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>tiene la <span class=\"_ _b\"></span>certeza razonable de que <span class=\"_ _9\"> </span>eje<span class=\"_ _1\"></span>rcer\u00e1 <span class=\"_ _9\"> </span>esa <span class=\"_ _9\"> </span>opci\u00f3n, <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>los <span class=\"_ _9\"> </span>pa<span class=\"_ _1\"></span>gos <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>penalizaciones <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>or <span class=\"_ _9\"> </span>rescisi\u00f3n <span class=\"_ _8\"> </span>del <span class=\"_ _9\"> </span>arrendamiento, <span class=\"_ _9\"> </span>si <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>plazo <span class=\"_ _8\"> </span>del arrendamiento refleja el ejerc<span class=\"_ _0\"></span>icio por el arrendatario de l<span class=\"_ _0\"></span>a opci\u00f3n de res<span class=\"_ _0\"></span>cindir el arrendamie<span class=\"_ _0\"></span>nto. Los pagos por arrendamiento <span class=\"_ _1\"></span>variables que <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>dependen de <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>\u00edndice o <span class=\"_ _1\"></span>un ti<span class=\"_ _1\"></span>po se <span class=\"_ _1\"></span>reconocen c<span class=\"_ _1\"></span>omo gasto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el e<span class=\"_ _1\"></span>jercicio en el que se haya producido el hecho o la circunstancia que da lugar a dichos p<span class=\"_ _1\"></span>agos.<span class=\"_ _2a\"> </span>Los p<span class=\"_ _1\"></span>agos por a<span class=\"_ _1\"></span>rrendamiento se <span class=\"_ _1\"></span>descuentan utilizando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>tipo de inte<span class=\"_ _1\"></span>r\u00e9s impl\u00edcito en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>arrendamiento, si e<span class=\"_ _1\"></span>se tipo  puede  de<span class=\"_ _1\"></span>terminarse  f\u00e1cilmente.  Si  no  pu<span class=\"_ _1\"></span>ede  determinarse  f\u00e1cilmente,  se  utiliza  el <span class=\"_ _11\"> </span>tipo  de  inter\u00e9s incremental del endeudamiento del arrendatario. Despu\u00e9s de la fecha de comienzo, el importe de pasivos por arrendamiento <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>incrementado <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>fin <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>reflejar <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>intereses <span class=\"_ _a\"></span>sobre <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>pasivo <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>arrendamiento; <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>reducido para reflejar los pagos por arrendamiento efectuados.<span class=\"_ _2a\"> </span>En <span class=\"_ _9\"> </span>este <span class=\"_ _9\"> </span>sentido, <span class=\"_ _9\"> </span>para <span class=\"_ _9\"></span>aquellos <span class=\"_ _9\"></span>contratos <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>puede <span class=\"_ _9\"></span>deter<span class=\"_ _0\"></span>minarse <span class=\"_ _9\"> </span>f\u00e1cilmente <span class=\"_ _9\"></span>el <span class=\"_ _9\"> </span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>inter\u00e9<span class=\"_ _0\"></span>s impl\u00edcito, <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>acude <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>fuentes <span class=\"_ _1\"></span>externas <span class=\"_ _a\"></span>(por <span class=\"_ _1\"></span>ej<span class=\"_ _1\"></span>emplo, <span class=\"_ _1\"></span>Banco <span class=\"_ _a\"></span>Central <span class=\"_ _a\"></span>Europeo, <span class=\"_ _1\"></span>Banco <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Inglaterra <span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>Reserva Federal <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>EE <span class=\"_ _7\"></span>UU) <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>conoce<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _7\"></span>tipos <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>nter\u00e9s <span class=\"_ _7\"></span>existentes <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>a\u00edses <span class=\"_ _a\"></span>del <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>ctivo <span class=\"_ _a\"></span>arre<span class=\"_ _1\"></span>ndado <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>le a\u00f1ade el diferencial al que el Grupo se est\u00e1 financiando. Adicionalmente, <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>im<span class=\"_ _1\"></span>porte <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>libros <span class=\"_ _8\"> </span>es <span class=\"_ _8\"> </span>valorado <span class=\"_ _8\"> </span>nuevamente <span class=\"_ _8\"> </span>si <span class=\"_ _8\"> </span>existe <span class=\"_ _9\"> </span>u<span class=\"_ _1\"></span>na <span class=\"_ _9\"> </span>modificaci\u00f3n <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>plazo <span class=\"_ _8\"> </span>del arrendamiento, o <span class=\"_ _b\"></span>si<span class=\"_ _1\"></span> h<span class=\"_ _0\"></span>ay u<span class=\"_ _0\"></span>n cambio <span class=\"_ _b\"></span>en la e<span class=\"_ _0\"></span>valuaci\u00f3n de <span class=\"_ _b\"></span>una opci\u00f3n de <span class=\"_ _b\"></span>compra del <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>subyacente. Al <span class=\"_ _b\"></span>aplicar la nuev<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valoraci\u00f3n, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _b\"></span>determina un <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ipo de <span class=\"_ _b\"></span>inter\u00e9s revisado. <span class=\"_ _b\"></span>Asimismo, el <span class=\"_ _b\"></span>importe en <span class=\"_ _b\"></span>libros es <span class=\"_ _b\"></span>valorado nuevamente <span class=\"_ _6\"></span>si, <span class=\"_ _9\"> </span>por <span class=\"_ _6\"></span>ejemplo, <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>xiste <span class=\"_ _6\"></span>un <span class=\"_ _9\"></span>cambio <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onsecuencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>variaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>\u00edndic<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>o <span class=\"_ _9\"></span>un <span class=\"_ _6\"></span>tipo utilizado para <span class=\"_ _1\"></span>determinar esos pagos, <span class=\"_ _1\"></span>incluido, por ejemplo, un<span class=\"_ _1\"></span> cambio destinado <span class=\"_ _1\"></span>a ref<span class=\"_ _a\"></span>lejar las variaciones <span class=\"_ _1\"></span>en los <span class=\"_ _a\"></span>precios <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>alquiler <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>mercado. <span class=\"_ _a\"></span>En <span class=\"_ _a\"></span>este <span class=\"_ _a\"></span>caso, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>utiliza <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>descuento <span class=\"_ _a\"></span>sin <span class=\"_ _a\"></span>cambios, <span class=\"_ _a\"></span>salvo <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>la variaci\u00f3n de los pagos por arrendamiento se deba a un cambio en los tipos de inter\u00e9s vari<span class=\"_ _0\"></span>ables.<span class=\"_ _2a\"> </span> <span class=\"_ _1\"></span> Arrendamientos a corto plazo y arrendamientos en los que el activo subyacente es de bajo valor El <span class=\"_ _17\"> </span>Grupo <span class=\"_ _10\"> </span>aplica <span class=\"_ _17\"> </span>las <span class=\"_ _17\"> </span>exenciones <span class=\"_ _10\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _10\"> </span>reconocimiento <span class=\"_ _17\"> </span>a <span class=\"_ _10\"> </span>lo<span class=\"_ _1\"></span>s <span class=\"_ _10\"> </span>arrendamientos <span class=\"_ _18\"> </span>a <span class=\"_ _10\"> </span>corto <span class=\"_ _17\"> </span>plazo <span class=\"_ _17\"> </span>(aquellos arrendamientos que tienen un plazo de doce meses o menos<span class=\"_ _0\"></span> desde la fecha de comienzo y que no contienen una <span class=\"_ _b\"></span>opci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>compra) <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>a l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>arrendamientos <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>activo <span class=\"_ _b\"></span>subyacente <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>escaso <span class=\"_ _c\"></span>va<span class=\"_ _1\"></span>lor <span class=\"_ _b\"></span>(por <span class=\"_ _b\"></span>ejemplo, menor a <span class=\"_ _1\"></span>5.000 euros). Sus <span class=\"_ _1\"></span>pagos por arrend<span class=\"_ _1\"></span>amiento son <span class=\"_ _1\"></span>reconocidos como gastos d<span class=\"_ _1\"></span>e forma lineal durante <span class=\"_ _1\"></span>el plazo del arrendamiento.<span class=\"_ _2a\"> </span>Determinaci\u00f3n del plazo del arrendamiento de los contratos con opciones de pr\u00f3rroga El Grupo <span class=\"_ _b\"></span>determina el <span class=\"_ _b\"></span>plazo del <span class=\"_ _0\"></span>arrendamiento <span class=\"_ _b\"></span>como igual <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>periodo n<span class=\"_ _0\"></span>o re<span class=\"_ _0\"></span>vocable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>arrendamiento <span class=\"_ _b\"></span>al<span class=\"_ _1\"></span> q<span class=\"_ _0\"></span>ue se a\u00f1aden: <span class=\"_ _b\"></span>(i) los <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>eriodos <span class=\"_ _0\"></span>cubiertos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>una o<span class=\"_ _0\"></span>pci\u00f3n <span class=\"_ _0\"></span>de pror<span class=\"_ _0\"></span>rogar <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>arrendamiento, s<span class=\"_ _0\"></span>i el <span class=\"_ _b\"></span>Grupo tiene <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>certeza razonable de que ejer<span class=\"_ _0\"></span>cer\u00e1 esa opci\u00f3n; y (ii) los p<span class=\"_ _0\"></span>eriodos cubiertos por la <span class=\"_ _0\"></span>opci\u00f3n de rescindir<span class=\"_ _0\"></span> el arrendamiento, si el Grupo tiene la certeza razonable de que no ejercer\u00e1 esa opci\u00f3n.  Al <span class=\"_ _1\"></span>evaluar <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>erteza <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>ejercer\u00e1 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>opci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>prorrogar <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>arrendamiento, <span class=\"_ _1\"></span>o de <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _6\"></span>no <span class=\"_ _9\"></span>ejercer\u00e1 <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>opci\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>rescindir <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>arrendamiento, <span class=\"_ _6\"></span>el <span class=\"_ _9\"> </span>Grupo <span class=\"_ _6\"></span>tiene <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span>cuenta <span class=\"_ _6\"></span>todos <span class=\"_ _6\"></span>los <span class=\"_ _9\"></span>hechos <span class=\"_ _6\"></span>y circunstancias <span class=\"_ _9\"></span>pertinentes <span class=\"_ _6\"></span>que <span class=\"_ _9\"></span>creen <span class=\"_ _6\"></span>un <span class=\"_ _9\"> </span>incentivo <span class=\"_ _6\"></span>econ\u00f3mico <span class=\"_ _9\"> </span>que <span class=\"_ _6\"></span>mu<span class=\"_ _1\"></span>eva <span class=\"_ _6\"></span>al <span class=\"_ _9\"> </span>Grupo <span class=\"_ _9\"></span>a <span class=\"_ _6\"></span>ejercer <span class=\"_ _9\"></span>la <span class=\"_ _6\"></span>opci\u00f3n <span class=\"_ _9\"></span>de prorrogar el arrendamiento, o a no ejercer la opci\u00f3n de rescindir el mismo.<span class=\"_ _2a\"> </span>Despu\u00e9s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> fe<span class=\"_ _1\"></span>cha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>comienzo, <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _1\"></span>eval\u00faa <span class=\"_ _1\"></span>nuevamente <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>arrendamiento, siempre <span class=\"_ _1\"></span>que<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>e produce un hecho o <span class=\"_ _1\"></span>cambio significativo en las circunstancias <span class=\"_ _1\"></span>que est\u00e9 bajo control del Grupo<span class=\"_ _1\"></span>; y que afecta a la determinaci\u00f3n de la certeza razonable sobre el ejercicio, o no, de las opciones. Adicionalmente, consid\u00e9rese lo indicado en la Nota 6.<span class=\"_ _2a\"> </span>EL GRUPO COMO ARRENDADOR En <span class=\"_ _1\"></span>las operaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span><span class=\"ff8\">arrendamiento o<span class=\"_ _1\"></span>perativo</span>, <span class=\"_ _1\"></span>la propiedad <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>bien arrendado <span class=\"_ _1\"></span>y sustancia<span class=\"_ _1\"></span>lmente todos l<span class=\"_ _1\"></span>os riesgos y ventajas que recaen sobre el bien permanecen en <span class=\"_ _0\"></span>manos del arrendador.<span class=\"_ _1\"></span> Cuando <span class=\"_ _9\"> </span>las <span class=\"_ _9\"></span>entidades <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>nsolidadas <span class=\"_ _9\"></span>act\u00faan <span class=\"_ _6\"></span>como <span class=\"_ _9\"> </span>arrendadoras, <span class=\"_ _9\"> </span>presentan <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>coste <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>adquisici\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span>os bienes  arrendados  en <span class=\"_ _d\"> </span>el  cap\u00edtulo  <span class=\"ffa\">\u201c</span>Inmovilizado  material<span class=\"ffa\">\u201d  o <span class=\"_ _d\"> </span>\u201cInversiones  inmobiliarias\u201d</span>.  Estos  activos <span class=\"_ _d\"> </span>se amortizan de <span class=\"_ _b\"></span>acue<span class=\"_ _1\"></span>rdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>ol\u00edticas ad<span class=\"_ _0\"></span>optadas por <span class=\"_ _b\"></span>los elementos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>inmovilizado <span class=\"_ _0\"></span>material s<span class=\"_ _0\"></span>imilares de <span class=\"_ _b\"></span>uso propio <span class=\"_ _7\"></span>(v\u00e9ase <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>Nota <span class=\"_ _7\"></span>3.d), <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ingresos <span class=\"_ _a\"></span>procedentes <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>arrendamiento <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>reconocen <span class=\"_ _a\"></span>de forma lineal a lo largo del plazo de arrendamiento.  <span class=\"_ _12\"> </span>Se <span class=\"_ _1\"></span>consideran operaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span><span class=\"ff8\">arrendamiento <span class=\"_ _1\"></span>financiero</span> <span class=\"_ _1\"></span>aquellas <span class=\"_ _1\"></span>en que <span class=\"_ _1\"></span>sustancialmente todos <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>riesgos y las ventajas que recaen sobre el bien objeto del arrendamiento se transfieren al arrendatario.<span class=\"_ _1\"></span>  <span class=\"_ _12\"> </span>La <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>ha cedid<span class=\"_ _1\"></span>o el <span class=\"_ _1\"></span>derecho <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>uso <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>determinados <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>(sistemas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>pago <span class=\"_ _1\"></span>autom\u00e1tico \u201cCashlogy <span class=\"_ _7\"></span>POS1500\u201d) <span class=\"_ _7\"></span>bajo <span class=\"_ _7\"></span>contratos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>rrendamiento <span class=\"_ _7\"></span>donde <span class=\"_ _7\"></span>transfiere <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>terceros <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>forma <span class=\"_ _7\"></span>su<span class=\"_ _1\"></span>stancial <span class=\"_ _7\"></span>los riesgos <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>beneficios  i<span class=\"_ _0\"></span>nherentes <span class=\"_ _8\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>p<span class=\"_ _1\"></span>ropiedad <span class=\"_ _d\"> </span>de  los <span class=\"_ _8\"> </span>activ<span class=\"_ _1\"></span>os. <span class=\"_ _d\"> </span>Se <span class=\"_ _d\"> </span>reconoce <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>balance <span class=\"_ _8\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>situaci\u00f3n consolidado un cr\u00e9dito <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>or el <span class=\"_ _b\"></span>valor actual de los <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>agos m\u00ednim<span class=\"_ _0\"></span>os a recibir <span class=\"_ _b\"></span>po<span class=\"_ _1\"></span>r el <span class=\"_ _0\"></span>arrendamiento, de<span class=\"_ _0\"></span>scontados al tipo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nter\u00e9s <span class=\"_ _1\"></span>impl\u00edcito <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contrato. <span class=\"_ _a\"></span>Los <span class=\"_ _1\"></span>ingresos <span class=\"_ _a\"></span>financieros c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>origen <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>estos <span class=\"_ _1\"></span>contra<span class=\"_ _1\"></span>tos <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>abonan <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span><span class=\"ls19\">el</span> cap\u00edtulo  <span class=\"ffa\">\u201c</span>Ingresos<span class=\"_ _0\"></span>  fi<span class=\"_ _0\"></span>nancieros<span class=\"ffa\">\u201d</span>  de <span class=\"_ _8\"> </span>la  cuenta <span class=\"_ _8\"> </span>de  p\u00e9rdidas <span class=\"_ _8\"> </span>y  ganancias <span class=\"_ _8\"> </span>consolidada<span class=\"_ _1\"></span>,  siguiendo <span class=\"_ _8\"> </span>un  criterio financiero <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>lo <span class=\"_ _6\"></span>largo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>periodo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>vigencia <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>contrato<span class=\"_ _1\"></span>. <span class=\"_ _6\"></span>Igualmente, <span class=\"_ _7\"></span>aquella <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>identifica <span class=\"_ _7\"></span>como ingresos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>mantenimiento <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>contabiliza <span class=\"_ _b\"></span>tambi\u00e9n <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _b\"></span>ingreso <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>largo <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>periodo <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>vigencia <span class=\"_ _c\"></span>del <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>ntrato.<span class=\"_ _1\"></span> V\u00e9ase lo indicado en Nota 9.<span class=\"_ _2a\"> </span>d) <span class=\"_ _2\"> </span>Inmovilizado material  <span class=\"_ _12\"> </span>Los <span class=\"_ _a\"></span>terrenos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>edificios <span class=\"_ _a\"></span>adquiridos <span class=\"_ _1\"></span>para <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>uso <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>producci\u00f3n <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>suministro <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>bienes <span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ervicios, <span class=\"_ _a\"></span>o <span class=\"_ _1\"></span>con fines <span class=\"_ _1\"></span>administrativos, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>resentan <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>balance <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ituaci\u00f3n <span class=\"_ _1\"></span>consolidado <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>de producci\u00f3n <span class=\"_ _7\"></span>menos <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>amortizaci\u00f3n <span class=\"_ _7\"></span>acumulada <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>det<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rioro <span class=\"_ _a\"></span>que <span class=\"_ _6\"></span>hayan <span class=\"_ _a\"></span>experimentado.<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>A <span class=\"_ _7\"></span>la fecha de transici\u00f3n, 1 <span class=\"_ _0\"></span>de enero <span class=\"_ _0\"></span>de 2004, los valores <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ontables brutos del <span class=\"_ _0\"></span>inmovilizado se <span class=\"_ _0\"></span>correspondieron con el <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>adquisici\u00f3n <span class=\"_ _1\"></span>corregido <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>determinadas <span class=\"_ _1\"></span>revalorizaciones <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>amparo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _7\"></span>legislaci\u00f3n <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>efecto <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>r entender que \u00e9stas equival\u00edan a la evoluci\u00f3n de los \u00edndices de precios.  <span class=\"_ _12\"> </span>Las <span class=\"_ _a\"></span>sustituciones <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>renovaciones <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>elementos <span class=\"_ _1\"></span>completos, <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>mejoras <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>aumentan <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>vida <span class=\"_ _a\"></span>\u00fatil <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>bien objeto, <span class=\"_ _9\"> </span>o <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>capacidad <span class=\"_ _6\"></span>ec<span class=\"_ _1\"></span>on\u00f3mica, <span class=\"_ _9\"></span>se <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>ntabilizan <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _9\"></span>mayor <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _9\"> </span>inmovilizado <span class=\"_ _9\"> </span>material, <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>el<span class=\"_ _0\"></span> consiguiente retiro contable de los elementos susti<span class=\"_ _1\"></span>tuidos o renovados.<span class=\"_ _2a\"> </span>  <span class=\"_ _12\"> </span>Los <span class=\"_ _6\"></span>gastos <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>eri\u00f3dicos <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>mantenimiento, <span class=\"_ _6\"></span>conservaci\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>reparaci\u00f3n <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>mputan <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>resultados, <span class=\"_ _6\"></span>siguiendo <span class=\"_ _6\"></span>el principio de devengo, como coste del ejercicio en que se incurren.   <span class=\"_ _12\"> </span>La amortizaci\u00f3n s<span class=\"_ _1\"></span>e calcula, a<span class=\"_ _1\"></span>plicando el m\u00e9todo <span class=\"_ _1\"></span>lineal, sobre el<span class=\"_ _1\"></span> coste de <span class=\"_ _1\"></span>adquisici\u00f3n de <span class=\"_ _1\"></span>los activos m<span class=\"_ _1\"></span>enos su valor <span class=\"_ _1\"></span>residual; <span class=\"_ _a\"></span>entendi\u00e9ndose q<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>terrenos <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>ientan <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>edificios <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>otras <span class=\"_ _1\"></span>construcciones tienen <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>vida <span class=\"_ _1\"></span>\u00fatil <span class=\"_ _1\"></span>indefinida <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>ue, <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>tanto, <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>son ob<span class=\"_ _1\"></span>jeto d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>amortizaci\u00f3n. <span class=\"_ _a\"></span>Si s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>diera <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>circunstancia <span class=\"_ _1\"></span>de que <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>valor <span class=\"_ _0\"></span>residual <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>activo <span class=\"_ _0\"></span>fuera <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>uperior <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>ne<span class=\"_ _1\"></span>to <span class=\"_ _b\"></span>contable, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>ese <span class=\"_ _b\"></span>momento <span class=\"_ _0\"></span>cesar\u00eda de <span class=\"_ _b\"></span>amortizar.<span class=\"_ _2a\"> </span>Las <span class=\"_ _1\"></span>dotaciones <span class=\"_ _a\"></span>anuales <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>conce<span class=\"_ _1\"></span>pto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ctivos <span class=\"_ _1\"></span>materiales <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>realizan <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntrapartid<span class=\"_ _0\"></span>a en <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>cuenta de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>\u00e9rdidas <span class=\"_ _b\"></span>y g<span class=\"_ _0\"></span>anancias <span class=\"_ _b\"></span>consolidada <span class=\"_ _0\"></span>y, <span class=\"_ _b\"></span>b\u00e1sicamente, equivalen<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>porcentajes <span class=\"_ _b\"></span>de a<span class=\"_ _0\"></span>mortizaci\u00f3n siguientes, <span class=\"_ _7\"></span>determinados <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>funci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _7\"></span>a\u00f1os <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>vida <span class=\"_ _a\"></span>\u00fatil<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>estimada, <span class=\"_ _a\"></span>co<span class=\"_ _1\"></span>mo <span class=\"_ _a\"></span>promedio, <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>diferentes elementos:<span class=\"_ _2a\"> </span>A\u00f1os de Vida \u00datil Edificios 2<span class=\"ls11\">0 </span><span class=\"ffa\">\u2013</span> <span class=\"ls19\">55</span> Instalaciones y maquinaria 7 <span class=\"ffa ls0\">\u2013<span class=\"ff3\"> </span></span>18<span class=\"ls0\"> </span>Mobiliario y equipo 5 <span class=\"ffa\">\u2013</span> <span class=\"ls11\">10</span> Utillaje 4 <span class=\"ffa ls0\">\u2013<span class=\"ff3\"> 7 </span></span>Veh\u00edculos 5 Equipo proceso de datos 4 - 5 El bene<span class=\"_ _1\"></span>ficio o p\u00e9rdida<span class=\"_ _1\"></span> resultante de <span class=\"_ _1\"></span>la e<span class=\"_ _1\"></span>najenaci\u00f3n o e<span class=\"_ _1\"></span>l retiro de <span class=\"_ _1\"></span>un a<span class=\"_ _1\"></span>ctivo se <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>alcula como la<span class=\"_ _1\"></span> diferencia <span class=\"_ _1\"></span>entre el beneficio de la venta y el importe en libros del activo, y se reconoce en la cuenta de re<span class=\"_ _0\"></span>sultados.<span class=\"_ _1\"></span>  <span class=\"_ _12\"> </span>Los trabajos realizados p<span class=\"_ _1\"></span>or el Grupo Azkoyen para su<span class=\"_ _1\"></span> propio inmovilizado se reflejan a<span class=\"_ _1\"></span>l coste acumulado que resulta de a\u00f1adir a los costes externos los costes internos determinados en funci\u00f3n de los cos<span class=\"_ _1\"></span>tes horarios del<span class=\"_ _0\"></span> personal <span class=\"_ _1\"></span>dedicado <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>ellos, <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>conta<span class=\"_ _1\"></span><span class=\"ffa\">bilizan <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>abono <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>\u201c<span class=\"_ _1\"></span></span>Trabajos <span class=\"_ _1\"></span>realizados <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>el inmovilizado\u201d de la cuenta de p\u00e9rdidas y ganancias consolidada<span class=\"ff3\">.</span><span class=\"ff3\"> </span>e) <span class=\"_ _e\"> </span>Inversiones inmobiliarias  <span class=\"_ _12\"> </span>El <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _a\"></span><span class=\"ffa\">\u201cInversiones <span class=\"_ _1\"></span>inmobiliarias\u201d</span> <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>balance <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _a\"></span>consolidado <span class=\"_ _1\"></span>adjunto <span class=\"_ _1\"></span>recoge <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>valores <span class=\"_ _a\"></span>netos de <span class=\"_ _6\"></span>terrenos, <span class=\"_ _6\"></span>edificios <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>otras <span class=\"_ _7\"></span>construcciones <span class=\"_ _9\"> </span>ajenas <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>activ<span class=\"_ _1\"></span>idad <span class=\"_ _7\"></span>productiva, <span class=\"_ _9\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>mantienen <span class=\"_ _6\"></span>bien <span class=\"_ _6\"></span>para explotarlos <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>r\u00e9gimen <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>alquiler, <span class=\"_ _7\"></span>bien <span class=\"_ _a\"></span>para <span class=\"_ _7\"></span>obtener <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>plusval\u00eda <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>venta <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _a\"></span>consecuencia <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>os incrementos <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>produzcan <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>futu<span class=\"_ _1\"></span>ro <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>respectivos <span class=\"_ _a\"></span>precios <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>mercado. <span class=\"_ _1\"></span>El<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Grupo <span class=\"_ _a\"></span>sigue, <span class=\"_ _1\"></span>para <span class=\"_ _a\"></span>su valoraci\u00f3n, <span class=\"_ _6\"></span>el <span class=\"_ _9\"></span>m\u00e9todo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>oste <span class=\"_ _6\"></span>amortizado <span class=\"_ _6\"></span>que <span class=\"_ _9\"></span>supone <span class=\"_ _7\"></span>su <span class=\"_ _6\"></span>v<span class=\"_ _a\"></span>aloraci\u00f3n <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>coste <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _6\"></span>neto <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>sus correspondientes provisiones y amortizaciones aplicadas de acuerdo con lo contemplado en la Nota 7.<span class=\"ls11\">2.</span>  <span class=\"_ _12\"> </span>Ni <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span><span class=\"ls11\">20</span>23, <span class=\"_ _a\"></span>ni <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>20<span class=\"_ _1\"></span>22, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>registrado <span class=\"_ _7\"></span>ingreso <span class=\"_ _a\"></span>neto <span class=\"_ _a\"></span>alguno <span class=\"_ _7\"></span>derivado <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>rentas <span class=\"_ _7\"></span>por alquileres provenientes <span class=\"_ _b\"></span>de estas <span class=\"_ _0\"></span>inversiones inmobiliarias. <span class=\"_ _0\"></span>Adicionalmente, <span class=\"_ _b\"></span>el Grupo <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>incurrido <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el ejercicio en otros gastos de importe significativo deriva<span class=\"ls11\">do</span>s de las inversiones inmobiliarias.<span class=\"ffc fsd fc3\"> </span> f)<span class=\"ls15\">   </span>Deterioro de valor de activos materiales, intangibles excluyendo el fondo de comercio y activos por derecho de uso  <span class=\"_ _12\"> </span>En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _b\"></span>ba<span class=\"_ _1\"></span>lance <span class=\"_ _b\"></span>de situaci\u00f3n <span class=\"_ _b\"></span>consolidado <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>en a<span class=\"_ _0\"></span>quella <span class=\"_ _0\"></span>fecha <span class=\"_ _b\"></span>en que <span class=\"_ _b\"></span>considere <span class=\"_ _b\"></span>nec<span class=\"_ _1\"></span>esario, <span class=\"_ _b\"></span>el Grupo<span class=\"_ _0\"></span> revisa <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>importes <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>libros <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>materiales,<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>intangibles <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>derecho <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>uso <span class=\"_ _0\"></span>para <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span>terminar si <span class=\"_ _1\"></span>existen <span class=\"_ _1\"></span>indicios <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>dichos <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>hayan <span class=\"_ _1\"></span>sufrido <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>p\u00e9rdi<span class=\"_ _1\"></span>da por <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>terioro <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valor. Si <span class=\"_ _1\"></span>existe <span class=\"_ _1\"></span>cualquier indicio, <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>recuperable <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tivo <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>calcula <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>objeto <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>determinar <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>alcance <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>p\u00e9<span class=\"_ _1\"></span>rdida <span class=\"_ _1\"></span>por deterioro de valor (si<span class=\"_ _1\"></span> la hubiera). En caso de que el activo no gen<span class=\"_ _1\"></span>ere flujos de efectivo por s\u00ed mismo que sean independientes de <span class=\"_ _1\"></span>otros activos, el<span class=\"_ _1\"></span> Grupo calcula <span class=\"_ _1\"></span>el importe re<span class=\"_ _1\"></span>cuperable d<span class=\"_ _a\"></span>e la u<span class=\"_ _1\"></span>nidad generadora <span class=\"_ _1\"></span>de efectivo a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>pertenece <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ac<span class=\"_ _1\"></span>tivo. <span class=\"_ _1\"></span>Un <span class=\"_ _7\"></span>activo <span class=\"_ _a\"></span>in<span class=\"_ _1\"></span>tangible, <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>hubiera, <span class=\"_ _a\"></span>con <span class=\"_ _7\"></span>una <span class=\"_ _a\"></span>vida <span class=\"_ _a\"></span>\u00fatil <span class=\"_ _a\"></span>indefinida <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>sometido <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>una prueba de deterioro de valor una vez al a\u00f1o.<span class=\"_ _2a\"> </span>El <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _7\"></span>recuperable <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>va<span class=\"_ _1\"></span>lor <span class=\"_ _7\"></span>superior <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _7\"></span>razonable <span class=\"_ _6\"></span>(menos <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>cos<span class=\"_ _1\"></span>tes <span class=\"_ _7\"></span>necesarios <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>su venta) y el <span class=\"_ _0\"></span>valor en uso. Al <span class=\"_ _0\"></span>evaluar e<span class=\"_ _0\"></span>l valor en uso, <span class=\"_ _0\"></span>los futuros<span class=\"_ _0\"></span> flujos de efe<span class=\"_ _0\"></span>ctivo estimados <span class=\"_ _0\"></span>se descuentan <span class=\"_ _0\"></span>a su valor <span class=\"_ _9\"></span>actual <span class=\"_ _6\"></span>utilizando <span class=\"_ _9\"> </span>un <span class=\"_ _9\"></span>tipo<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>desc<span class=\"_ _1\"></span>uento <span class=\"_ _9\"> </span>antes <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>impuestos <span class=\"_ _9\"> </span>que <span class=\"_ _9\"></span>refleja <span class=\"_ _6\"></span>las <span class=\"_ _9\"> </span>valoraciones <span class=\"_ _9\"></span>actuales <span class=\"_ _6\"></span>del mercado <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>respecto <span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>valor <span class=\"_ _a\"></span>te<span class=\"_ _1\"></span>mporal <span class=\"_ _a\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>dinero <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>riesgos <span class=\"_ _a\"></span>espec\u00edficos <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>activo<span class=\"_ _a\"></span><span class=\"ls15\">. <span class=\"_ _a\"></span></span>Si <span class=\"_ _7\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>estima <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>el importe <span class=\"_ _1\"></span>recuperable <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>(o <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>unidad <span class=\"_ _1\"></span>generadora <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>efectivo), <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>inf<span class=\"_ _a\"></span>erior <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libros, <span class=\"_ _1\"></span>el importe en libros del activo (unidad generadora de efectivo) s<span class=\"_ _0\"></span>e r<span class=\"_ _1\"></span>educe a su importe recuperable.<span class=\"_ _2a\"> </span>Cuando <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>p\u00e9rdida p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>deterioro de <span class=\"_ _1\"></span>valor, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>hubiera, <span class=\"_ _1\"></span>revierte posterio<span class=\"_ _1\"></span>rmente, el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libros <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>activo (unidad <span class=\"_ _1\"></span>generadora <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>efectivo), <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>incrementa <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>estimaci\u00f3n <span class=\"_ _a\"></span>revisada <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>recuperable, <span class=\"_ _1\"></span>pero <span class=\"_ _1\"></span>de tal <span class=\"_ _1\"></span>modo <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libros <span class=\"_ _1\"></span>inc<span class=\"_ _1\"></span>rementado no <span class=\"_ _1\"></span>supere <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>libros que <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>habr\u00eda <span class=\"_ _1\"></span>determinado de<span class=\"_ _1\"></span> no <span class=\"_ _1\"></span>haberse <span class=\"_ _1\"></span>reconocido <span class=\"_ _1\"></span>ninguna p\u00e9rdida <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>(unidad g<span class=\"_ _1\"></span>eneradora <span class=\"_ _1\"></span>de efe<span class=\"_ _1\"></span>ctiv<span class=\"_ _a\"></span>o) en <span class=\"_ _6\"></span>ejercicios <span class=\"_ _7\"></span>an<span class=\"_ _1\"></span>teriores. <span class=\"_ _7\"></span>Inmediatamente <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>reconoce <span class=\"_ _7\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _7\"></span>reversi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _7\"></span>deterio<span class=\"_ _1\"></span>ro <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>valor como ingreso. En <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l caso <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>fondos de <span class=\"_ _0\"></span>comercio, el tratamiento de <span class=\"_ _0\"></span>los saneamientos se <span class=\"_ _0\"></span>explica en <span class=\"_ _0\"></span>la Nota 3.a<span class=\"ls15\">.</span><span class=\"ls15\"> </span> g) <span class=\"_ _f\"> </span>Existencias  <span class=\"_ _12\"> </span>Las <span class=\"_ _1\"></span>existencias <span class=\"_ _1\"></span>est\u00e1n <span class=\"_ _1\"></span>valoradas <span class=\"_ _a\"></span>al <span class=\"_ _1\"></span>precio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>adquisici\u00f3n, <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>producci\u00f3n <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alor n<span class=\"_ _1\"></span>eto <span class=\"_ _1\"></span>realizabl<span class=\"_ _a\"></span>e, <span class=\"_ _1\"></span><span class=\"ls19\">el </span>menor. <span class=\"_ _9\"> </span>En<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>coste <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>incluyen <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>ateriales <span class=\"_ _9\"> </span>valorados <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>coste <span class=\"_ _9\"> </span>est\u00e1ndar <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>aproxima <span class=\"_ _9\"> </span>a  precio <span class=\"_ _8\"> </span>medio ponderado, <span class=\"_ _6\"></span>trabajos <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>terceros <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>costes <span class=\"_ _6\"></span>directamente <span class=\"_ _7\"></span>im<span class=\"_ _1\"></span>putables <span class=\"_ _7\"></span>al <span class=\"_ _6\"></span>producto, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>parte<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>que razonablemente corresponde de los costes indirectamente imputables a los productos.  <span class=\"_ _12\"> </span>En <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>eriodos <span class=\"_ _6\"></span>con <span class=\"_ _7\"></span>un <span class=\"_ _6\"></span>nivel <span class=\"_ _6\"></span>bajo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>producci\u00f3n <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>exista <span class=\"_ _6\"></span>capacidad <span class=\"_ _6\"></span>ociosa, <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>canti<span class=\"_ _1\"></span>dad <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>gastos generales <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>producci\u00f3n <span class=\"_ _1\"></span>fijos <span class=\"_ _1\"></span>imputados <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>cada <span class=\"_ _1\"></span>unidad <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>producci\u00f3n <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>incrementa <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>consecuencia de <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>sta <span class=\"_ _6\"></span>circunstancia. <span class=\"_ _9\"></span>En <span class=\"_ _6\"></span>periodos <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>producci\u00f3n <span class=\"_ _9\"> </span>anormalmente <span class=\"_ _6\"></span>alta, <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>cantidad <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>gastos <span class=\"_ _6\"></span>generales <span class=\"_ _9\"></span>de producci\u00f3n <span class=\"_ _8\"> </span>fijos <span class=\"_ _9\"> </span>imputados<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>a <span class=\"_ _8\"> </span>cada <span class=\"_ _8\"> </span>unidad <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>producci\u00f3n <span class=\"_ _9\"> </span>se <span class=\"_ _8\"> </span>reducir\u00e1, <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>mane<span class=\"_ _1\"></span>ra <span class=\"_ _9\"> </span>que <span class=\"_ _8\"> </span>no <span class=\"_ _8\"> </span>se <span class=\"_ _9\"> </span>val<span class=\"_ _1\"></span>oren <span class=\"_ _9\"> </span>las existencias por encima del coste real.  <span class=\"_ _12\"> </span>El <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>neto <span class=\"_ _7\"></span>realizable <span class=\"_ _7\"></span>representa <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>estimaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>recio <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>ve<span class=\"_ _1\"></span>nta <span class=\"_ _a\"></span>menos <span class=\"_ _7\"></span>todos <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>estimados <span class=\"_ _7\"></span>de terminaci\u00f3n y los costes que ser\u00e1n incurridos en los procesos de c<span class=\"_ _1\"></span>omercializaci\u00f3n, venta y <span class=\"_ _0\"></span>distribuci\u00f3n. El <span class=\"_ _a\"></span>Grupo <span class=\"_ _7\"></span>realiza <span class=\"_ _a\"></span>una <span class=\"_ _7\"></span>evaluaci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>va<span class=\"_ _1\"></span>lor <span class=\"_ _a\"></span>neto <span class=\"_ _7\"></span>realizable <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>existencias <span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>final <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>ejerc<span class=\"_ _1\"></span>icio, <span class=\"_ _a\"></span>dotando <span class=\"_ _a\"></span>la oportuna <span class=\"_ _f\"> </span>p\u00e9rdida <span class=\"_ _f\"> </span>cuando <span class=\"_ _f\"> </span>las <span class=\"_ _f\"> </span>mismas <span class=\"_ _f\"> </span>se <span class=\"_ _f\"> </span>encuentran <span class=\"_ _f\"> </span>sobrevaloradas.<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Cuando <span class=\"_ _f\"> </span>las <span class=\"_ _f\"> </span>circunstancias, <span class=\"_ _f\"> </span>que previamente c<span class=\"_ _1\"></span>ausaron la <span class=\"_ _1\"></span>rebaja, <span class=\"_ _1\"></span>hayan de<span class=\"_ _1\"></span>jado de <span class=\"_ _1\"></span>existir <span class=\"_ _1\"></span>o cuan<span class=\"_ _1\"></span>do exista <span class=\"_ _1\"></span>clara <span class=\"_ _1\"></span>evidencia de <span class=\"_ _1\"></span>incremento <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el valor neto <span class=\"_ _0\"></span>realizable <span class=\"_ _0\"></span>debido a <span class=\"_ _b\"></span>un cambio e<span class=\"_ _0\"></span>n las <span class=\"_ _b\"></span>circunstancias <span class=\"_ _1\"></span>econ\u00f3micas, se <span class=\"_ _b\"></span>procede<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a re<span class=\"_ _0\"></span>vertir el <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>mporte de<span class=\"_ _b\"></span> dicha rebaja.<span class=\"_ _2a\"> </span>   <span class=\"_ _12\"> </span>Al <span class=\"_ _1\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2023, <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>igual <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022<span class=\"ls15\">, <span class=\"_ _1\"></span></span>no<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>exist\u00edan <span class=\"_ _1\"></span>compromisos<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>significativos de <span class=\"_ _1\"></span>compra <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>existencias. <span class=\"_ _1\"></span>En l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>compromisos <span class=\"_ _1\"></span>de compra<span class=\"_ _1\"></span> pendi<span class=\"_ _1\"></span>entes de <span class=\"_ _1\"></span>vencimiento <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del ej<span class=\"_ _1\"></span>ercicio <span class=\"_ _a\"></span>-<span class=\"_ _2a\"> </span>cuyo <span class=\"_ _7\"></span>precio <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>compra <span class=\"_ _7\"></span>ser\u00e1 <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>cotizaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _9\"></span>v<span class=\"_ _0\"></span>encimiento- <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>operaci\u00f3n <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>registra <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>el momento en el que se materializa la correspondiente transacci\u00f3n. h) <span class=\"_ _f\"> </span>Instrumentos financieros Activos financieros  <span class=\"_ _12\"> </span>L<span class=\"ls11\">os</span> activos financieros se clasifican en las siguientes categor\u00edas de medici\u00f3n: - <span class=\"_ _2\"> </span>aquellos <span class=\"_ _1\"></span>que se <span class=\"_ _1\"></span>miden posteriormente <span class=\"_ _1\"></span>a va<span class=\"_ _1\"></span>lor razonable (b<span class=\"_ _1\"></span>ien a <span class=\"_ _1\"></span>trav\u00e9s de <span class=\"_ _1\"></span>otro <span class=\"_ _1\"></span>resultado global o<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>trav\u00e9s de p\u00e9rdidas y ganancias), y -  <span class=\"_ _19\"> </span>aquellos que se miden a coste amortizado.<span class=\"_ _2a\"> </span>Los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>clasifican <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>amortiza<span class=\"_ _1\"></span>do cuando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>modelo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocio <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>mantener <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>activo financiero con <span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fin de <span class=\"_ _b\"></span>cob<span class=\"_ _1\"></span>rar <span class=\"_ _0\"></span>flujos de <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>fectivo <span class=\"_ _0\"></span>contractuales <span class=\"_ _0\"></span>y, seg\u00fan <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>condiciones d<span class=\"_ _0\"></span>el contrato, <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span> re<span class=\"_ _0\"></span>ciben flujos de efectivo <span class=\"ls11\">en</span> fechas espec\u00edficas que constituyen exclusivamente pagos de prin<span class=\"_ _0\"></span>cipal e inter\u00e9s. Al 31 de diciembre <span class=\"_ _0\"></span>de 2023 y 2022 e<span class=\"_ _0\"></span>l Grupo manten\u00eda \u00fanicamente <span class=\"_ _0\"></span>instrumentos financieros valorados a coste<span class=\"_ _0\"></span> amortizado, entre los que se pueden distinguir: Cuentas a cobrar a clientes por ventas y prestaciones de servicio, y -  <span class=\"_ _19\"> </span>Otros activos financieros a coste amortizado<span class=\"ls15\">. </span>  <span class=\"_ _12\"> </span>Las cuentas <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>obrar <span class=\"_ _0\"></span>a cliente<span class=\"_ _0\"></span>s y <span class=\"_ _b\"></span>otros pr\u00e9stamos <span class=\"_ _0\"></span>y cuentas <span class=\"_ _b\"></span>a cobrar <span class=\"_ _0\"></span>se v<span class=\"_ _0\"></span>aloran a <span class=\"_ _b\"></span>coste amortizado, u<span class=\"_ _0\"></span>tilizando el <span class=\"_ _d\"> </span>m\u00e9todo <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>inter\u00e9s <span class=\"_ _d\"> </span>efectivo <span class=\"_ _8\"> </span>m<span class=\"_ _1\"></span>enos <span class=\"_ _8\"> </span>c<span class=\"_ _1\"></span>ualquier <span class=\"_ _d\"> </span>p\u00e9rdida <span class=\"_ _8\"> </span>por  deterioro. <span class=\"_ _8\"> </span>Dichas  p\u00e9rd<span class=\"_ _0\"></span>idas <span class=\"_ _8\"> </span>po<span class=\"_ _1\"></span>r <span class=\"_ _d\"> </span>deterioro <span class=\"_ _8\"> </span>s<span class=\"_ _1\"></span>e reconocen uti<span class=\"_ _1\"></span>lizando cuentas de <span class=\"_ _1\"></span>provisione<span class=\"_ _1\"></span>s separadas. <span class=\"_ _1\"></span>Dichas <span class=\"_ _1\"></span>provisiones conllevan <span class=\"_ _1\"></span>la aplicaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>juicios significativos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>revisi\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>uentas <span class=\"_ _7\"></span><span class=\"ls11\">a <span class=\"_ _1\"></span></span>cobrar <span class=\"_ _a\"></span>basada <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>jores <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>timaciones <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>el an\u00e1lisis <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>hist\u00f3rico <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deudas <span class=\"_ _a\"></span>incobrables<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>tras <span class=\"_ _a\"></span>haber <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>onsiderado, <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>caso, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>cobertura <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>seguro <span class=\"_ _a\"></span>de riesgo de cr\u00e9dito y otras garant\u00edas<span class=\"ls15\">. </span> La <span class=\"_ _7\"></span>NIIF <span class=\"_ _7\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>requiere <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>registre <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>crediticias <span class=\"_ _7\"></span>esperadas <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>todos <span class=\"_ _7\"></span>sus <span class=\"_ _7\"></span>t\u00edtulos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>deuda, pr\u00e9stamos <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>deudores <span class=\"_ _a\"></span>comerciales, <span class=\"_ _7\"></span>ya <span class=\"_ _a\"></span>sea <span class=\"_ _6\"></span>sobre <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>base <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>12 <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>eses <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ida, <span class=\"_ _a\"></span>dependiendo <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la evoluci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>riesgo <span class=\"_ _b\"></span>crediticio <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>financiero <span class=\"_ _b\"></span>desde<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>su <span class=\"_ _b\"></span>reconocimiento <span class=\"_ _b\"></span>inicial <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>balance. <span class=\"_ _b\"></span>El <span class=\"_ _b\"></span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>decidi\u00f3 aplicar el modelo simplif<span class=\"_ _0\"></span>icado y registrar la<span class=\"_ _0\"></span>s p\u00e9rdidas esperadas en <span class=\"_ _0\"></span>la vida de <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>odos los deudores comerciales<span class=\"_ _0\"></span> desde el reconocimiento <span class=\"_ _0\"></span>inicial de <span class=\"_ _0\"></span>las cuentas a <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>obrar. La <span class=\"_ _0\"></span>valoraci\u00f3n del <span class=\"_ _0\"></span>deterioro de la<span class=\"_ _0\"></span>s deudas comerciale<span class=\"_ _0\"></span>s se <span class=\"_ _9\"> </span>realiza <span class=\"_ _9\"> </span>tomando <span class=\"_ _9\"> </span>en <span class=\"_ _9\"></span>consideraci\u00f3n <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>antig\u00fcedad <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ca<span class=\"_ _0\"></span>da <span class=\"_ _9\"> </span>partida <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>compone <span class=\"_ _9\"> </span>la <span class=\"_ _9\"></span>deuda. <span class=\"_ _9\"></span>Las <span class=\"_ _9\"></span>deud<span class=\"_ _0\"></span>as comerciales <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>lasifican <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>franjas <span class=\"_ _a\"></span>trimestrales <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>vencimiento, <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>cuales, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>les <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>signan <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>porcentaje que deter<span class=\"_ _0\"></span>minar\u00e1 e<span class=\"_ _0\"></span>l i<span class=\"_ _0\"></span>mporte a <span class=\"_ _b\"></span>deteriorar. Este <span class=\"_ _0\"></span>porcentaje <span class=\"_ _0\"></span>ser\u00e1 <span class=\"_ _b\"></span>su<span class=\"_ _1\"></span>perior <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onforme <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>n\u00famero <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>meses <span class=\"_ _0\"></span>vencidos aumente.<span class=\"_ _2a\"> </span> El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>baja <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>ando <span class=\"_ _1\"></span>expiran <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>ced<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>derechos <span class=\"_ _1\"></span>sobre <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>correspondiente <span class=\"_ _7\"></span>activo <span class=\"_ _6\"></span>financiero <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>transferido <span class=\"_ _7\"></span>sustancialmente <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>riesgos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>beneficios inherentes <span class=\"_ _1\"></span>a su <span class=\"_ _1\"></span>propiedad, <span class=\"_ _1\"></span>tales co<span class=\"_ _1\"></span>mo c<span class=\"_ _1\"></span><span class=\"ffa\">esiones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos comerciales <span class=\"_ _1\"></span>en operaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>\u201cfactoring\u201d <span class=\"_ _1\"></span>en las </span>que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>empresa <span class=\"_ _1\"></span>no re<span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>ning\u00fan <span class=\"_ _1\"></span>riesgo de<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>r\u00e9dito ni <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>inter\u00e9s. <span class=\"_ _1\"></span>Por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>contrario, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>de baj<span class=\"_ _1\"></span>a los activos financieros, y reconoce un pasivo financiero por un importe igual a<span class=\"_ _a\"></span> la contraprestaci\u00f3n recibida, en las cesiones de <span class=\"_ _b\"></span>activos financieros <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se ret<span class=\"_ _0\"></span>enga su<span class=\"_ _0\"></span>stancialmente l<span class=\"_ _0\"></span>os r<span class=\"_ _0\"></span>iesgos <span class=\"_ _0\"></span>y b<span class=\"_ _0\"></span>eneficios inher<span class=\"_ _0\"></span>entes a <span class=\"_ _b\"></span>su propiedad, tales como el descuento de efectos o <span class=\"ffa\">el \u201cfactoring con recurso\u201d</span>. V\u00e9ase lo indicado en las Notas 9 y 12.<span class=\"_ _2a\"> </span>Pasivos financieros  <span class=\"_ _12\"> </span>Los <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>asivos <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>se regi<span class=\"_ _0\"></span>stran <span class=\"_ _b\"></span>g<span class=\"_ _1\"></span>eneralmente <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>efectivo <span class=\"_ _0\"></span>recibido, <span class=\"_ _b\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>transacci\u00f3n. En <span class=\"_ _7\"></span>ejercicios <span class=\"_ _7\"></span>posteriores <span class=\"_ _7\"></span>estas <span class=\"_ _7\"></span>obligaciones <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>valoran <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>oste <span class=\"_ _7\"></span>amortizado <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>m\u00e9todo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de inter\u00e9s <span class=\"_ _a\"></span>efectivo. <span class=\"_ _7\"></span>Por <span class=\"_ _7\"></span>coste <span class=\"_ _a\"></span>amortiza<span class=\"_ _1\"></span>do <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntiende <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>efectivo <span class=\"_ _a\"></span>recibido, <span class=\"_ _a\"></span>me<span class=\"_ _1\"></span>nos <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>evoluciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>rincipal efectuadas, m\u00e1s los intereses devengados no pagados. Clasificaci\u00f3n de activos y pasivos entre corriente y no corriente  <span class=\"_ _12\"> </span>En <span class=\"_ _8\"> </span>ge<span class=\"_ _1\"></span>neral, <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>a<span class=\"_ _1\"></span>ctivos <span class=\"_ _8\"> </span>y <span class=\"_ _d\"> </span>pasivos <span class=\"_ _8\"> </span>se <span class=\"_ _d\"> </span>clasifican <span class=\"_ _8\"> </span>como <span class=\"_ _d\"> </span>corrientes <span class=\"_ _8\"> </span>o<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>no  corrientes <span class=\"_ _8\"> </span>en  f<span class=\"_ _0\"></span>unci\u00f3n <span class=\"_ _8\"> </span>del <span class=\"_ _d\"> </span>ciclo <span class=\"_ _8\"> </span>de explotaci\u00f3n. <span class=\"_ _1\"></span>En el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>Azkoyen e<span class=\"_ _1\"></span>l ciclo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>explotaci\u00f3n <span class=\"_ _1\"></span>no supera <span class=\"_ _1\"></span>los doce <span class=\"_ _1\"></span>meses, <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>lo que, <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos y pasivos <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>lasifican <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>general <span class=\"_ _a\"></span>como <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>orrientes <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>corrientes <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>su <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>encimiento <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>partir <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la fecha <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>balance <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>situaci\u00f3n, <span class=\"_ _0\"></span>consider\u00e1ndose <span class=\"_ _b\"></span>como <span class=\"_ _0\"></span>no <span class=\"_ _b\"></span>corrientes <span class=\"_ _0\"></span>aquellos <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pasivos con<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>encimiento posterior a los doce meses contados a partir de la fecha del mismo.<span class=\"_ _2a\"> </span>i) <span class=\"_ _19\"> </span>Instrumentos de patrimonio  <span class=\"_ _12\"> </span>Los instrumentos de capital <span class=\"_ _0\"></span>y otros de patrimonio em<span class=\"_ _0\"></span>itidos por el Grupo se<span class=\"_ _0\"></span> registran por el <span class=\"_ _0\"></span>importe recibido en<span class=\"_ _0\"></span> el patrimonio neto, neto de costes directos de emisi\u00f3n.<span class=\"_ _2a\"> </span>Acciones propias  <span class=\"_ _12\"> </span>Las <span class=\"_ _7\"></span>acciones <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>Sociedad <span class=\"_ _7\"></span>do<span class=\"_ _1\"></span>minante <span class=\"_ _7\"></span>propiedad <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>entidades <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>onsolidadas <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>presentan <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>coste <span class=\"_ _6\"></span>de adquisici\u00f3n minorando el patrimonio neto <span class=\"_ _1\"></span>(Nota 13.5). j) <span class=\"_ _19\"> </span>Indemnizaciones por despido y compromisos laborales  <span class=\"_ _12\"> </span>De <span class=\"_ _f\"> </span>acuerdo <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>reglamentaci\u00f3n <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>trabajo <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>igente,<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>el <span class=\"_ _f\"> </span>Grupo <span class=\"_ _f\"> </span>Azkoyen <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>st\u00e1 <span class=\"_ _f\"> </span>obligado <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>pago <span class=\"_ _f\"> </span>de indemnizaciones <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"> </span>empleados  c<span class=\"_ _0\"></span>on <span class=\"_ _8\"> </span>los  que,<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>bajo <span class=\"_ _8\"> </span>de<span class=\"_ _1\"></span>terminadas <span class=\"_ _8\"> </span>condiciones,  res<span class=\"_ _0\"></span>cinda <span class=\"_ _8\"> </span>sus  re<span class=\"_ _0\"></span>laciones laborales. <span class=\"_ _7\"></span>Por <span class=\"_ _7\"></span>tanto, <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>in<span class=\"_ _1\"></span>demnizaciones <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>despido <span class=\"_ _7\"></span>susceptibles <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>uantificaci\u00f3n <span class=\"_ _a\"></span>razonable <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>registran como <span class=\"_ _8\"> </span>gasto <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>que <span class=\"_ _9\"> </span>se <span class=\"_ _8\"> </span>adopta <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>decisi\u00f3n <span class=\"_ _9\"> </span>del <span class=\"_ _8\"> </span>despido <span class=\"_ _8\"> </span>por<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>Direcci\u00f3n <span class=\"_ _9\"> </span>y/o<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>\u00d3rgano <span class=\"_ _9\"> </span>de Administraci\u00f3n y \u00e9ste se comunica (Nota <span class=\"ls11\">20</span>.2)<span class=\"ls15\">. </span> El <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>p\u00edgrafe <span class=\"_ _1\"></span>\u201cPasivo <span class=\"_ _a\"></span>no <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>orriente <span class=\"_ _a\"></span><span class=\"ff3\">- <span class=\"_ _1\"></span>Otros<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pasivos <span class=\"_ _a\"></span>no <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>orrientes</span>\u201d <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>balance <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _a\"></span><span class=\"ff3\">consolidado <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>e </span>diciembre <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>2023 <span class=\"_ _e\"> </span>incluye <span class=\"_ _f\"> </span><span class=\"ls11\">569</span> <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>euros <span class=\"_ _f\"> </span>(<span class=\"ls11\">70</span>5 <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>euros <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>31 <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>20<span class=\"_ _1\"></span>22<span class=\"ls1b\">) </span>correspondientes <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tual <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>pasivo act<span class=\"_ _0\"></span>uarial, <span class=\"_ _b\"></span>calculado de <span class=\"_ _c\"></span>ac<span class=\"_ _1\"></span>uerdo <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>NIC 1<span class=\"_ _0\"></span>9, <span class=\"_ _0\"></span>registrado b\u00e1sicamente<span class=\"_ _0\"></span> por<span class=\"ls0\"> Coges, <span class=\"_ _0\"></span>S.p.A<span class=\"ls15\">. </span>e<span class=\"_ _0\"></span>n cobertur<span class=\"_ _0\"></span>a de l<span class=\"_ _0\"></span>as obligacione<span class=\"_ _0\"></span>s laborales<span class=\"_ _0\"></span> establecidas <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>Art\u00edculo <span class=\"_ _0\"></span>2.120 del <span class=\"_ _0\"></span>C\u00f3digo C<span class=\"_ _0\"></span>ivil </span>italiano (\u201cTrattamento di fine rapporto\u201d <span class=\"ff3\">- TFR).  </span>Est\u00e1n relacionadas con el <span class=\"_ _0\"></span>derecho al cobro por <span class=\"_ _0\"></span>parte de l<span class=\"_ _0\"></span>os empleados y tr<span class=\"_ _0\"></span>abajadores de indemnizaciones <span class=\"_ _0\"></span>en el <span class=\"_ _1\"></span>momento <span class=\"_ _1\"></span>de la<span class=\"_ _1\"></span> finalizaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>vida l<span class=\"_ _1\"></span>aboral por <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>ajena<span class=\"_ _a\"></span> (Nota <span class=\"_ _1\"></span>16). <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>naturaleza d<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>ste plan <span class=\"_ _1\"></span>post<span class=\"_ _1\"></span>-<span class=\"_ _2a\"> </span>empleo <span class=\"_ _a\"></span>hasta<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>enero <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2007 <span class=\"_ _a\"></span>era <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>prestaci<span class=\"_ _1\"></span>ones <span class=\"_ _a\"></span>definidas. <span class=\"_ _a\"></span>Como <span class=\"_ _7\"></span>consecuencia <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>una <span class=\"_ _a\"></span>reforma <span class=\"_ _a\"></span>legislativa producida <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Italia, <span class=\"_ _7\"></span>con <span class=\"_ _a\"></span>efectos <span class=\"_ _a\"></span>1 <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>enero <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2007, <span class=\"_ _7\"></span>todas <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>obligaciones <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>este <span class=\"_ _a\"></span>concep<span class=\"_ _1\"></span>to <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>surjan <span class=\"_ _a\"></span>a futuro <span class=\"_ _1\"></span>fu<span class=\"_ _1\"></span>eron <span class=\"_ _1\"></span>externalizadas <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>tanto <span class=\"_ _1\"></span>ya <span class=\"_ _a\"></span>no <span class=\"_ _1\"></span>les <span class=\"_ _a\"></span>es <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>aplicaci\u00f3n <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>tratamiento <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>plan <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>prestaciones definidas <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _1\"></span>NIC <span class=\"_ _1\"></span>19,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>pagos <span class=\"_ _1\"></span>realizados <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>registran <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>cargo <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span><span class=\"ffa\">\u201c</span>Gastos d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>personal<span class=\"ffa\">\u201d</span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a cuenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>consolidada <span class=\"_ _a\"></span>adjunta. <span class=\"_ _1\"></span>En 2023<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>incluye <span class=\"_ _1\"></span>209 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>por este <span class=\"_ _6\"></span>concepto <span class=\"_ _9\"></span>(2<span class=\"ls19\">53</span> <span class=\"_ _6\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _9\"> </span>en <span class=\"_ _6\"></span>2022). <span class=\"_ _9\"></span>Sin<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>embargo, <span class=\"_ _9\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>ob<span class=\"_ _1\"></span>ligaciones <span class=\"_ _6\"></span>generadas <span class=\"_ _6\"></span>hasta <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>de entrada <span class=\"_ _e\"> </span>en <span class=\"_ _f\"> </span>vigor <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>reforma <span class=\"_ _e\"> </span>siguen <span class=\"_ _f\"> </span>teniendo <span class=\"_ _e\"> </span>el <span class=\"_ _10\"> </span>m<span class=\"_ _0\"></span>ismo <span class=\"_ _e\"> </span>tratamiento. <span class=\"_ _f\"> </span>Las <span class=\"_ _e\"> </span>hip\u00f3tesis <span class=\"_ _e\"> </span>fundamentales consideradas <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span><span class=\"ls11\">20<span class=\"ls0\">23 <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>sido, <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span>tre <span class=\"_ _b\"></span>otras, <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>inter\u00e9s <span class=\"_ _b\"></span>del 3,08% <span class=\"_ _b\"></span>(3,63% <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>2022<span class=\"ls18\">),</span> <span class=\"_ _b\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>tasa <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>inflac<span class=\"_ _1\"></span>i\u00f3n </span></span>de<span class=\"ls0\">l 2,0% (2,3% en el e<span class=\"_ _1\"></span>jercicio 2022) y<span class=\"_ _1\"></span> tablas de supervivencia <span class=\"ffa\">\u201cRG48 della<span class=\"_ _1\"></span> Ragioneria General</span>l<span class=\"ffa\">e dello Stato<span class=\"_ _1\"></span>\u201d</span>. </span>Los pagos del ejercicio por e<span class=\"_ _1\"></span>ste concepto han ascendido a <span class=\"_ _1\"></span><span class=\"ls19\">64</span> m<span class=\"_ _1\"></span>iles de euros, aproximadamente (<span class=\"_ _1\"></span><span class=\"ls11\">36</span> miles de euros aproximadamente en 2022<span class=\"ls18\">).</span> Asimismo, <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _8\"> </span>cuenta <span class=\"_ _d\"> </span>con  compromisos <span class=\"_ _8\"> </span>laborales <span class=\"_ _d\"> </span>que <span class=\"_ _8\"> </span>s<span class=\"_ _1\"></span>on <span class=\"_ _8\"> </span>tratados  co<span class=\"_ _0\"></span>mo  planes <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>aportaciones definidas <span class=\"_ _9\"> </span>en <span class=\"_ _9\"></span>base <span class=\"_ _6\"></span>a <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>indicado <span class=\"_ _6\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _9\"></span>NIC <span class=\"_ _6\"></span>19,<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>a <span class=\"_ _9\"></span>los <span class=\"_ _6\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>cogen <span class=\"_ _9\"></span>empleados <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _9\"> </span>Subgrupo <span class=\"_ _9\"> </span>Primion. <span class=\"_ _9\"></span>Las obligaciones <span class=\"_ _a\"></span>derivad<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>este <span class=\"_ _a\"></span>concepto <span class=\"_ _7\"></span>se <span class=\"_ _a\"></span>encuentran <span class=\"_ _6\"></span>b\u00e1sicamente <span class=\"_ _7\"></span>externalizadas <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>pagos <span class=\"_ _7\"></span>realizados<span class=\"_ _0\"></span> por <span class=\"_ _6\"> </span>este <span class=\"_ _6\"> </span>concepto <span class=\"_ _6\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>registran <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>argo <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>ep\u00edgrafe <span class=\"_ _6\"></span>de <span class=\"_ _6\"> </span>\u201cGastos <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>p<span class=\"_ _0\"></span>ersonal\u201d <span class=\"_ _6\"></span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>cuenta <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"> </span>y ganancias <span class=\"_ _d\"> </span>consolidada <span class=\"_ _8\"> </span>adjunta <span class=\"_ _8\"> </span>c<span class=\"_ _1\"></span>orrespondiente <span class=\"_ _8\"> </span>al  ejercicio <span class=\"_ _8\"> </span>20<span class=\"_ _1\"></span>23. <span class=\"_ _8\"> </span>El <span class=\"_ _d\"> </span>importe <span class=\"_ _8\"> </span>registrado <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _8\"> </span>cuenta <span class=\"_ _d\"> </span>de p\u00e9rdidas <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>gan<span class=\"_ _1\"></span>ancias <span class=\"_ _a\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>scendido <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span><span class=\"ls19\">88</span> <span class=\"_ _a\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _7\"></span>aproximadamente <span class=\"_ _7\"></span>(1<span class=\"ls11\">44</span> <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _a\"></span>de euros <span class=\"ls11\">en</span> <span class=\"ls11\">20</span>22). Los importes satisfechos por Coges S.p.A. <span class=\"ls14\">y </span>el Subgrupo Primion a <span class=\"_ _0\"></span>sistemas externalizados son b\u00e1sicamente equivalentes a la obligaci\u00f3n devengada.  El <span class=\"_ _a\"></span>resto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>acuerdos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>naturaleza <span class=\"_ _a\"></span>retributiva <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>eterminados <span class=\"_ _a\"></span>empleados <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>Administradores, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>registran como <span class=\"_ _6\"></span>pasivo <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>funci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>devengo <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>siempre <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>es<span class=\"_ _1\"></span>t\u00e9n <span class=\"_ _6\"></span>cumpliendo <span class=\"_ _7\"></span>los <span class=\"_ _9\"></span>objetivo<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _8\"> </span>que <span class=\"_ _6\"></span>est\u00e1n condicionados (Nota <span class=\"ls11\">20<span class=\"ls15\">.2<span class=\"ls1b\">).</span></span></span> k) <span class=\"_ _e\"> </span>Provisiones y pasivos y activos contingentes Al <span class=\"_ _7\"></span>tiempo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>formular <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>cuentas <span class=\"_ _7\"></span>anuales <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>entidades <span class=\"_ _7\"></span>consolidadas, <span class=\"_ _7\"></span>sus <span class=\"_ _7\"></span>respectivos <span class=\"_ _7\"></span>Administradores diferencian entre: \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>Prov<span class=\"_ _1\"></span>isiones: <span class=\"_ _0\"></span>saldos <span class=\"_ _0\"></span>acreedores <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>cubren obl<span class=\"_ _0\"></span>igaciones pre<span class=\"_ _0\"></span>sentes a <span class=\"_ _b\"></span>la fecha de<span class=\"_ _0\"></span>l balanc<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>urgidas como </span>consecuencia  de <span class=\"_ _d\"> </span>sucesos  pasados  de <span class=\"_ _d\"> </span>los  que  pueden  d<span class=\"_ _0\"></span>erivarse  perjuicios <span class=\"_ _d\"> </span>patrimoniales  para  las entidades; <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>oncretos <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>cuanto <span class=\"_ _c\"></span>a <span class=\"_ _b\"></span>su n<span class=\"_ _0\"></span>aturaleza, <span class=\"_ _b\"></span>pero <span class=\"_ _c\"></span>in<span class=\"_ _1\"></span>determinados <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>cuanto <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>y/o <span class=\"_ _b\"></span>momento de cancelaci\u00f3n.<span class=\"_ _2a\"> </span> \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>Pas<span class=\"_ _1\"></span>ivos <span class=\"_ _6\"></span>contingentes: <span class=\"_ _6\"></span>obligaciones <span class=\"_ _9\"></span>posibles <span class=\"_ _7\"></span>surgidas <span class=\"_ _9\"></span>como <span class=\"_ _7\"></span>co<span class=\"_ _1\"></span>nsecuencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>sucesos <span class=\"_ _6\"></span>pasa<span class=\"_ _1\"></span>dos, <span class=\"_ _6\"></span>cuya </span>materializaci\u00f3n <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>st\u00e1 <span class=\"_ _a\"></span>condicionada <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>ocurra, <span class=\"_ _a\"></span>o <span class=\"_ _1\"></span>no, <span class=\"_ _a\"></span>uno <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>m\u00e1s <span class=\"_ _a\"></span>eventos <span class=\"_ _a\"></span>futuros <span class=\"_ _1\"></span>independientes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la voluntad de las entidades consolidadas y no cumplen los requisitos para su registro como provisiones.  Las <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>entas <span class=\"_ _1\"></span>anuales <span class=\"_ _a\"></span>consolidadas <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _1\"></span>recogen <span class=\"_ _a\"></span>todas <span class=\"_ _1\"></span>las <span class=\"_ _a\"></span>provisiones <span class=\"_ _1\"></span>significativas <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>respecto <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>las cuales se estima <span class=\"_ _b\"></span>qu<span class=\"_ _1\"></span>e la pr<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>babilidad de qu<span class=\"_ _0\"></span>e se ten<span class=\"_ _0\"></span>ga que a<span class=\"_ _0\"></span>tender la o<span class=\"_ _0\"></span>bligaci\u00f3n es <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ayor que lo <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>ntrario. Los<span class=\"_ _0\"></span> pasivos <span class=\"_ _a\"></span>co<span class=\"_ _1\"></span>ntingentes <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>reconocen <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>cuentas <span class=\"_ _a\"></span>anuales <span class=\"_ _7\"></span>consolidadas, <span class=\"_ _a\"></span>sino <span class=\"_ _7\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>informa <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>obre <span class=\"_ _a\"></span>los mismos en las notas de la memoria consolidada, en la medida en que no <span class=\"_ _0\"></span>sean considerados como remotos<span class=\"_ _1\"></span>. Las <span class=\"_ _9\"> </span>pro<span class=\"_ _1\"></span>visiones <span class=\"_ _9\"> </span>-que <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>cuantifican <span class=\"_ _9\"> </span>teniendo <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>consideraci\u00f3n <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>mejor <span class=\"_ _9\"> </span>info<span class=\"_ _1\"></span>rmaci\u00f3n <span class=\"_ _9\"> </span>disponible <span class=\"_ _8\"> </span>sobre <span class=\"_ _9\"> </span>las consecuencias <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>suceso <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>traen <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>ausa <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>reestimadas <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>ocasi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cada <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>able- se  utilizan <span class=\"_ _d\"> </span>para  afro<span class=\"_ _0\"></span>ntar  las <span class=\"_ _d\"> </span>obligaciones  espec\u00edficas <span class=\"_ _d\"> </span>para  la<span class=\"ls17\">s <span class=\"_ _d\"> </span></span>cuales  fueron <span class=\"_ _d\"> </span>originalmente  reconocidas;<span class=\"_ _0\"></span> procedi\u00e9ndose a su reversi\u00f3n, total o parcial, cuando dichas obligaciones dejan de ex<span class=\"_ _0\"></span>istir o disminuyen.<span class=\"_ _1\"></span> Respecto a procedimientos judiciales y/o reclamaciones en curso<span class=\"ls15\">, </span>consid\u00e9rese lo indicado en la Nota 14<span class=\"_ _1\"></span>. Provisiones por costes <span class=\"_ _0\"></span>de garant\u00edas <span class=\"_ _0\"></span>y reciclaje.<span class=\"ff1\"> </span>Las provisio<span class=\"_ _0\"></span>nes por costes de <span class=\"_ _b\"></span>ga<span class=\"_ _1\"></span>rant\u00edas y <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>or las obligaci<span class=\"_ _0\"></span>ones legales <span class=\"_ _1\"></span>relacionadas con el reciclaje <span class=\"_ _1\"></span>de determinados a<span class=\"_ _1\"></span>paratos el\u00e9ctricos y/o <span class=\"_ _1\"></span>electr\u00f3nicos se reconocen <span class=\"_ _1\"></span>en el momento <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _7\"></span>ven<span class=\"_ _1\"></span>ta <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>productos <span class=\"_ _9\"></span>pertinentes, <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>mejor <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>stimaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>g<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>re<span class=\"_ _1\"></span>alizada <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>los Administradores de la Sociedad dominante y necesaria para liquidar el pasivo del Grupo (Nota 3<span class=\"_ _1\"></span>1<span class=\"ls1b\">).</span> l) <span class=\"_ _19\"> </span>Subvenciones oficiales Las <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ubvenciones <span class=\"_ _7\"></span>oficiales <span class=\"_ _7\"></span>se <span class=\"_ _a\"></span>re<span class=\"_ _1\"></span>conocen <span class=\"_ _a\"></span>cuando <span class=\"_ _7\"></span>existen <span class=\"_ _7\"></span>garant\u00edas <span class=\"_ _7\"></span>razonables <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>cumplido <span class=\"_ _7\"></span>las condiciones <span class=\"_ _7\"></span>necesarias <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>ara <span class=\"_ _7\"></span>recibir <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ubvenciones <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>recibir\u00e1n.<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Adicionalmente, <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>siguen <span class=\"_ _6\"></span>los criterios siguientes: a)<span class=\"ls0\"> <span class=\"_ _4\"> </span>Subvenciones concedidas para la compra o producci\u00f3n de activos fijos (su<span class=\"_ _0\"></span>bvenciones relacionadas con </span>activos <span class=\"_ _9\"> </span>o <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>capital): <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>c<span class=\"_ _0\"></span>lasifican <span class=\"_ _9\"> </span>como <span class=\"_ _9\"></span>ingresos <span class=\"_ _6\"></span>dife<span class=\"_ _1\"></span>ridos <span class=\"_ _9\"> </span>(Nota <span class=\"_ _9\"> </span>17) <span class=\"_ _9\"> </span><span class=\"ls14\">y <span class=\"_ _9\"> </span></span>se <span class=\"_ _9\"> </span>imputan <span class=\"_ _9\"> </span>a <span class=\"_ _9\"></span>resultado<span class=\"_ _0\"></span>s <span class=\"_ _9\"> </span>en proporci\u00f3n a la dotaci\u00f3n a la amortizaci\u00f3n efectuada en el periodo por los activos subvencionados<span class=\"_ _1\"></span>. b)<span class=\"ls0\"> <span class=\"_ _4\"> </span>Subvenciones <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>gastos <span class=\"_ _a\"></span>(<span class=\"ls19\">o <span class=\"_ _a\"></span></span>de <span class=\"_ _1\"></span>explotaci\u00f3n)<span class=\"ls15\">: <span class=\"_ _a\"></span></span><span class=\"ffa\">se <span class=\"_ _1\"></span>asignan <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>ingresos <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>p\u00edgrafe <span class=\"_ _1\"></span>\u201cOtros <span class=\"_ _1\"></span>ingresos <span class=\"_ _a\"></span>de </span></span>explotaci\u00f3n\u201d del a\u00f1o en que se producen los gastos relacionados<span class=\"ff3\"> <span class=\"_ _1\"></span>(Nota 18).</span><span class=\"ff3\"> </span>m) <span class=\"_ _a\"></span>Reconocimiento de ingresos  <span class=\"_ _12\"> </span>El Grupo A<span class=\"_ _b\"></span>z<span class=\"_ _1\"></span>koyen reconoce <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ingreso, <span class=\"_ _0\"></span>cuando o <span class=\"_ _b\"></span>a medida q<span class=\"_ _0\"></span>ue el <span class=\"_ _0\"></span>control sobre<span class=\"_ _0\"></span> los <span class=\"_ _0\"></span>distintos bi<span class=\"_ _0\"></span>enes o <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ervicios es <span class=\"_ _6\"></span>transferido <span class=\"_ _7\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>cliente<span class=\"_ _1\"></span>; <span class=\"_ _7\"></span>esto <span class=\"_ _6\"></span>es, <span class=\"_ _6\"></span>cuando <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>cliente <span class=\"_ _6\"></span>controla <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>uso <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>bienes <span class=\"_ _7\"></span>o <span class=\"_ _6\"></span>servicios <span class=\"_ _6\"></span>transferidos <span class=\"_ _7\"></span>y obtiene <span class=\"_ _a\"></span>sustancialmente <span class=\"_ _1\"></span>todos <span class=\"_ _a\"></span><span class=\"ls12\">los</span> <span class=\"_ _1\"></span>beneficios <span class=\"_ _a\"></span>aparejados <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>mismos<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>siempre <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>cuando <span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>ista <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>contrato con der<span class=\"_ _0\"></span>echos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>obligaciones <span class=\"_ _b\"></span>ejecutables, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>entre <span class=\"_ _b\"></span>otros, sea <span class=\"_ _b\"></span>probable <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Grupo recaude <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>contraprestaci\u00f3n a <span class=\"_ _9\"></span>la <span class=\"_ _6\"></span>que <span class=\"_ _9\"></span>tenga <span class=\"_ _6\"></span>derecho, <span class=\"_ _9\"></span>teniendo <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span>cuenta <span class=\"_ _6\"></span>la <span class=\"_ _9\"></span>calidad <span class=\"_ _6\"></span>crediticia <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>lient<span class=\"_ _1\"></span>e. <span class=\"_ _9\"></span>El <span class=\"_ _6\"></span>ingreso <span class=\"_ _9\"></span>es <span class=\"_ _6\"></span>el <span class=\"_ _9\"> </span>precio <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>la<span class=\"_ _0\"></span> transacci\u00f3n <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>espe<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>tener <span class=\"_ _1\"></span>derecho. <span class=\"_ _1\"></span>Si <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>contraprestaci\u00f3n <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>variable, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>estimado <span class=\"_ _a\"></span>de la <span class=\"_ _1\"></span>misma <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>incluir\u00e1 <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>precio <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>transacci\u00f3n <span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>\u00f3lo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>medida <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>sea <span class=\"_ _a\"></span>altamente <span class=\"_ _1\"></span>probable <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>no ocurra <span class=\"_ _9\"></span>una <span class=\"_ _6\"></span>reversi\u00f3n <span class=\"_ _9\"></span>significativa <span class=\"_ _9\"></span>del <span class=\"_ _6\"></span>importe <span class=\"_ _9\"></span>del <span class=\"_ _6\"></span>ingreso <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>actividades <span class=\"_ _9\"></span>ordinarias <span class=\"_ _6\"></span>acumulado <span class=\"_ _9\"> </span>reconocido<span class=\"_ _0\"></span> cuando se <span class=\"_ _1\"></span>resuelva posteriormente la<span class=\"_ _1\"></span> incertidumbre asociada con <span class=\"_ _1\"></span>la prestaci\u00f3n <span class=\"_ _1\"></span>variable. La c<span class=\"_ _1\"></span>onsideraci\u00f3n es ajustada por el valor del dinero en el<span class=\"_ _0\"></span> tiempo si el periodo entre el momento en el que se tra<span class=\"_ _0\"></span>nsfieren los bienes y <span class=\"_ _9\"> </span>servicios <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>momento <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>recibe <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>pago <span class=\"_ _9\"> </span>e<span class=\"_ _1\"></span>s <span class=\"_ _9\"> </span>superior <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>doce <span class=\"_ _9\"> </span>meses <span class=\"_ _8\"> </span>y <span class=\"_ _9\"> </span>si <span class=\"_ _9\"> </span>hay <span class=\"_ _8\"> </span>un <span class=\"_ _9\"> </span>beneficio <span class=\"_ _9\"> </span>de financiaci\u00f3n significativo, bi<span class=\"_ _0\"></span>en para e<span class=\"_ _0\"></span>l cliente <span class=\"_ _0\"></span>o para <span class=\"_ _0\"></span>el Grupo. <span class=\"_ _0\"></span>Si un <span class=\"_ _0\"></span>contrato hace r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>fere<span class=\"_ _1\"></span>ncia a d<span class=\"_ _0\"></span>istintos bienes y <span class=\"_ _1\"></span>servicios, <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>precio <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>asociado <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>distintas <span class=\"_ _1\"></span>obligaciones <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>desempe\u00f1o <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>precios <span class=\"_ _1\"></span>de venta independientes <span class=\"_ _1\"></span>relativos de cada bien <span class=\"_ _1\"></span>o servicio distinto. Si lo<span class=\"_ _1\"></span>s precios de <span class=\"_ _1\"></span>venta no son observables, <span class=\"_ _1\"></span>la Sociedad <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>estima <span class=\"_ _6\"></span>razonablemente. <span class=\"_ _7\"></span>El <span class=\"_ _7\"></span>ingreso <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>reconocido <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ada <span class=\"_ _a\"></span>ob<span class=\"_ _1\"></span>ligaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>desempe\u00f1o <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>un momento determinado o lo largo del tiempo.  <span class=\"_ _12\"> </span>De acuerdo a la NIIF 15 el Grupo considera lo siguiente: 1.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Venta de bienes:  </span>Los <span class=\"_ _a\"></span>ingresos <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>reconocen <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>momento <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>control <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>bienes <span class=\"_ _a\"></span>pasa <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>comprador, <span class=\"_ _a\"></span>normalmente<span class=\"_ _0\"></span> coincidente <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>el mome<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>la entrega <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _b\"></span>bienes.<span class=\"_ _1\"></span> L<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>ing<span class=\"_ _1\"></span>resos <span class=\"_ _b\"></span>son re<span class=\"_ _0\"></span>conocidos <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _b\"></span>base en <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>precios estipulados en el contrato, <span class=\"_ _0\"></span>netos de los descuentos <span class=\"_ _0\"></span>estimados por volumen u<span class=\"_ _0\"></span> otros. L<span class=\"_ _1\"></span>as facturas <span class=\"_ _0\"></span>se emiten en ese <span class=\"_ _1\"></span>momento. <span class=\"_ _1\"></span>Esta norma <span class=\"_ _1\"></span>no tiene <span class=\"_ _1\"></span>ning\u00fan <span class=\"_ _1\"></span>impacto en <span class=\"_ _1\"></span>los c<span class=\"_ _1\"></span>ontratos con <span class=\"_ _1\"></span>los cl<span class=\"_ _1\"></span>ientes en <span class=\"_ _1\"></span>los que <span class=\"_ _1\"></span>la v<span class=\"_ _1\"></span>enta es <span class=\"_ _1\"></span>la \u00fanica obligaci\u00f3n contractual.<span class=\"fc2\"> </span><span class=\"ff1\"> </span>(i) <span class=\"_ _1a\"> </span>Contraprestaciones variables Algunos <span class=\"_ _1\"></span>contratos <span class=\"_ _a\"></span>con <span class=\"_ _1\"></span>clientes <span class=\"_ _a\"></span>proporcionan <span class=\"_ _1\"></span>derechos <span class=\"_ _1\"></span>de <span class=\"_ _7\"></span>devoluci\u00f3n, <span class=\"_ _1\"></span>descuentos <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omerciales <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>descuentos por volumen. <span class=\"_ _1\"></span>El Grupo reconoce los ingresos por la <span class=\"_ _1\"></span>venta de bienes al valor razonabl<span class=\"_ _1\"></span>e de la contraprestaci\u00f3n recibida o <span class=\"_ _b\"></span>por cobrar, <span class=\"_ _b\"></span>neta de <span class=\"_ _b\"></span>devoluciones, descuentos <span class=\"_ _b\"></span>comerciales y <span class=\"_ _b\"></span>rebajas por <span class=\"_ _0\"></span>volumen. <span class=\"_ _b\"></span>Si<span class=\"_ _1\"></span> l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>ngresos no<span class=\"_ _0\"></span> se <span class=\"_ _1\"></span>pueden <span class=\"_ _1\"></span>medir <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>fiable, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>difiere <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>reconocimiento de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>resos hasta <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>resuelva <span class=\"_ _1\"></span>la incertidumbre. <span class=\"_ _b\"></span>Tales <span class=\"_ _b\"></span>disposiciones <span class=\"_ _b\"></span>dan <span class=\"_ _b\"></span>lugar <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span>traprestaciones <span class=\"_ _c\"></span>variables <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _c\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>NIIF <span class=\"_ _b\"></span>15, <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>tienen que ser estimadas al inicio del contrato. La  NIIF <span class=\"_ _11\"> </span>15  ob<span class=\"_ _1\"></span>liga  a  co<span class=\"_ _1\"></span>nsiderar  que <span class=\"_ _11\"> </span>no  habr\u00e1 <span class=\"_ _11\"> </span>reversiones  significativas  de <span class=\"_ _11\"> </span>ingresos  al  de<span class=\"_ _1\"></span>terminar  las contraprestaciones variables.  (ii) <span class=\"_ _1b\"> </span>Obligaciones por garant\u00edas El  Grupo<span class=\"_ _0\"></span>  ofr<span class=\"_ _0\"></span>ece  la<span class=\"_ _0\"></span>s <span class=\"_ _d\"> </span>garant\u00edas  obligator<span class=\"_ _0\"></span>ias  par<span class=\"_ _0\"></span>a  l<span class=\"_ _0\"></span>as <span class=\"_ _d\"> </span>reparaciones <span class=\"_ _d\"> </span>generales.  Por<span class=\"_ _0\"></span>  otr<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>parte,  en<span class=\"_ _0\"></span>  al<span class=\"_ _0\"></span>gunas ocasiones, <span class=\"_ _1\"></span>ofrece <span class=\"_ _a\"></span>extensiones <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>garant\u00edas <span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>servicios <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mante<span class=\"_ _1\"></span>nimiento <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>sus <span class=\"_ _a\"></span>contratos <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>clientes. <span class=\"_ _1\"></span>Las garant\u00edas <span class=\"_ _7\"></span>obligatorias <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>siguen <span class=\"_ _7\"></span>registrando <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>NIC <span class=\"_ _7\"></span>37 <span class=\"_ _7\"></span>Provisiones, <span class=\"_ _7\"></span>pasivos <span class=\"_ _7\"></span>contingentes <span class=\"_ _7\"></span>y activos contingentes (contabilizadas como una<span class=\"_ _0\"></span> provisi\u00f3n de costo). Por <span class=\"_ _0\"></span>su parte a las garant\u00edas extendidas<span class=\"_ _0\"></span> es de aplicaci\u00f3n lo establecido en la NIIF 15 (para lo cual se diferir\u00e1n los ingresos ordinarios).<span class=\"_ _2a\"> </span>2.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Ventas por contratos de construcci\u00f3n<span class=\"_ _2a\"> </span></span>Los <span class=\"_ _9\"> </span>ingresos <span class=\"_ _9\"></span>son<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>reconocidos <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>lo <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>argo <span class=\"_ _9\"></span>del <span class=\"_ _6\"></span>ti<span class=\"_ _1\"></span>empo <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>m\u00e9<span class=\"_ _1\"></span>todo <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>grado <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>avance, <span class=\"_ _9\"></span>basado<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el<span class=\"_ _0\"></span> porcentaje de lo<span class=\"_ _0\"></span>s costes incurridos <span class=\"_ _0\"></span>a la <span class=\"_ _0\"></span>fecha sobre <span class=\"_ _0\"></span>los coste<span class=\"_ _0\"></span>s totales estimados. Un<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>\u00e9rdida esperada <span class=\"_ _0\"></span>en un<span class=\"_ _0\"></span> contrato <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>reconocida <span class=\"_ _c\"></span>como <span class=\"_ _b\"></span>gasto <span class=\"_ _b\"></span>inmediatamente. <span class=\"_ _0\"></span>La <span class=\"_ _c\"></span>mayor\u00eda <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>estos <span class=\"_ _b\"></span>contratos <span class=\"_ _c\"></span>cu<span class=\"_ _1\"></span>mplen <span class=\"_ _c\"></span>los <span class=\"_ _b\"></span>requerimientos para reconocer su ingreso a lo largo del tiempo. Principalmente <span class=\"_ _0\"></span>est\u00e1n <span class=\"_ _0\"></span>vinculados <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Subgrupo <span class=\"_ _b\"></span>Pri<span class=\"_ _1\"></span>mion <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>est\u00e1n relacionados c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>proyectos <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nstalaciones<span class=\"_ _0\"></span> de sistemas <span class=\"_ _1\"></span>integrados de <span class=\"_ _1\"></span>seguridad, <span class=\"_ _1\"></span>con v<span class=\"_ _1\"></span>istas a <span class=\"_ _1\"></span>la construcc<span class=\"_ _1\"></span>i\u00f3n de <span class=\"_ _1\"></span>un activo <span class=\"_ _1\"></span>o un<span class=\"_ _1\"></span>a combinaci\u00f3n de <span class=\"_ _1\"></span>activos que <span class=\"_ _9\"> </span>est\u00e1n <span class=\"_ _9\"> </span>es<span class=\"_ _1\"></span>trechamente <span class=\"_ _9\"></span>interrelacionados <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>son <span class=\"_ _9\"> </span>interdependientes <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>uanto <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>su <span class=\"_ _9\"> </span>dise\u00f1o, <span class=\"_ _8\"> </span>tecnolog\u00eda <span class=\"_ _9\"></span>y funci\u00f3n o su prop\u00f3sito o uso final.   <span class=\"_ _12\"> </span>El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>reconoce un <span class=\"_ _1\"></span>derecho de <span class=\"_ _1\"></span>cobro <span class=\"_ _1\"></span>por todos <span class=\"_ _1\"></span>aquellos <span class=\"_ _1\"></span>contratos <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>onstrucci\u00f3n en cu<span class=\"_ _1\"></span>rso en <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>cuales la suma d<span class=\"_ _1\"></span>e los c<span class=\"_ _1\"></span>obros parciales <span class=\"_ _1\"></span>emitidos, n<span class=\"_ _1\"></span>o exceden e<span class=\"_ _1\"></span>l coste m\u00e1s <span class=\"_ _1\"></span>el beneficio <span class=\"_ _1\"></span>reconocido total<span class=\"_ _1\"></span> incurrido a <span class=\"_ _1\"></span>la fecha. <span class=\"_ _a\"></span>El <span class=\"_ _a\"></span>Gru<span class=\"_ _1\"></span>po <span class=\"_ _a\"></span>reconoce <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>pasivo <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>todos <span class=\"_ _7\"></span>aquellos <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontratos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>construcci\u00f3n <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>curso <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>cuales <span class=\"_ _a\"></span>la suma de las facturas parciales emitidas excede el coste total incurrido m<span class=\"_ _1\"></span>\u00e1s el beneficio reconocido.  <span class=\"_ _12\"> </span>Los <span class=\"_ _1\"></span>importes po<span class=\"_ _1\"></span>r variaciones <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>contratos, <span class=\"_ _1\"></span>reclamaciones adicionales <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>pagos <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>incentivos son<span class=\"_ _1\"></span> registrados en la medida en que hayan sido acordados.  <span class=\"_ _12\"> </span><span class=\"ff8\">Una <span class=\"_ _a\"></span>variaci\u00f3n <span class=\"_ _7\"></span>o <span class=\"_ _a\"></span>modificaci\u00f3n</span> <span class=\"_ _a\"></span>es <span class=\"_ _7\"></span>una <span class=\"_ _a\"></span>instrucci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>cliente <span class=\"_ _a\"></span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _a\"></span>cambiar <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>alcance <span class=\"_ _7\"></span>del <span class=\"_ _a\"></span>trabajo <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>a ejecutar bajo las condiciones del contrato. Ejemplos de modificaciones <span class=\"_ _0\"></span>son los cambios en la especificaci\u00f3n o dise\u00f1o del a<span class=\"_ _0\"></span>ctivo, a<span class=\"_ _0\"></span>s\u00ed como <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>cambios en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>duraci\u00f3n del<span class=\"_ _0\"></span> contrato. La <span class=\"_ _0\"></span>modificaci\u00f3n se <span class=\"_ _b\"></span>incluye en los<span class=\"_ _0\"></span> ingresos ordinarios del contrato cuando se dispone de una confirmaci\u00f3n del cliente que aprueba el plan modificado. La confirmaci\u00f3n <span class=\"_ _a\"></span>puede <span class=\"_ _7\"></span>ostentar <span class=\"_ _a\"></span>forma <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>pedido, <span class=\"_ _7\"></span>pero <span class=\"_ _a\"></span>tambi\u00e9n <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>correo <span class=\"_ _a\"></span>elec<span class=\"_ _1\"></span>tr\u00f3nico <span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>cualquier <span class=\"_ _a\"></span>otra <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>lase <span class=\"_ _a\"></span>de acuerdo (por ejemplo, actas de una reuni\u00f3n). Una reclamaci\u00f3n<span class=\"ff3\"> es una cantidad que se<span class=\"_ _1\"></span> espera cobrar del cliente como reembolso de costes no incluidos en </span>el precio <span class=\"_ _1\"></span>del c<span class=\"_ _1\"></span>ontrato. La <span class=\"_ _1\"></span>reclamaci\u00f3n puede <span class=\"_ _1\"></span>surgir, por <span class=\"_ _1\"></span>ejemplo, cuando <span class=\"_ _1\"></span>el cliente <span class=\"_ _1\"></span>cause retras<span class=\"_ _1\"></span>os, errores <span class=\"_ _1\"></span>en las <span class=\"_ _1\"></span>especificaciones o <span class=\"_ _1\"></span>el dise\u00f1o, <span class=\"_ _1\"></span>o bien <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>causa de <span class=\"_ _a\"></span>disputas referentes <span class=\"_ _1\"></span>al trabajo <span class=\"_ _1\"></span>incluido en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>contrato. La valoraci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>cantidades <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>ingresos <span class=\"_ _a\"></span>ordinarios, <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>surgen <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>reclamaciones, <span class=\"_ _a\"></span>est\u00e1 <span class=\"_ _a\"></span>sujeta <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>alto nivel <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>in<span class=\"_ _1\"></span>certidumbre <span class=\"_ _8\"> </span>y,  fre<span class=\"_ _0\"></span>cuentemente, <span class=\"_ _d\"> </span>depende <span class=\"_ _8\"> </span>del  r<span class=\"_ _0\"></span>esultado <span class=\"_ _8\"> </span>de  las<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>pertinentes <span class=\"_ _8\"> </span>negoci<span class=\"_ _a\"></span>aciones.  Un<span class=\"_ _b\"></span>a reclamaci\u00f3n <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>incluye <span class=\"_ _8\"> </span>en<span class=\"_ _1\"></span>tre <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"> </span>ingresos <span class=\"_ _8\"> </span>ordinarios <span class=\"_ _8\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>co<span class=\"_ _1\"></span>ntrato <span class=\"_ _8\"> </span>cuando, <span class=\"_ _8\"> </span>asimismo, <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>dispone <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"> </span>una confirmaci\u00f3n del cliente que la apruebe. 3.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Ingresos procedentes de los servicios:  </span>Lo<span class=\"ls0\">s <span class=\"_ _a\"></span>ingresos <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>reconocen <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>lo <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>rgo <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>tiempo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>forma <span class=\"_ _a\"></span>lineal <span class=\"_ _1\"></span>o<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>si <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>patr\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>rendimiento <span class=\"_ _1\"></span>no <span class=\"_ _a\"></span>es <span class=\"_ _1\"></span>lin<span class=\"_ _1\"></span>eal, <span class=\"_ _1\"></span>a </span>medida <span class=\"_ _b\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>se pre<span class=\"_ _0\"></span>stan <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>servicios, es <span class=\"_ _b\"></span>decir, <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _b\"></span>el m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>porcentaje d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>realizaci\u00f3n (grado <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>avance) descrito anteriormente. 4.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Ingresos por intereses:  </span>Se devengan si<span class=\"_ _1\"></span>guiendo un criterio <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>temporal, en funci\u00f3n del <span class=\"_ _1\"></span>principal pendiente de pago <span class=\"_ _1\"></span>y el <span class=\"_ _1\"></span>tipo de inter\u00e9s efectivo, que es el tipo que <span class=\"_ _0\"></span>descuenta exactamente los flujos futuros recibidos en efectivo estimados a<span class=\"_ _0\"></span> lo largo de la vida prevista del activo financiero del importe e<span class=\"_ _0\"></span>n libros neto de dicho activo.<span class=\"_ _2a\"> </span>n) <span class=\"_ _f\"> </span>Reconocimiento de gastos  <span class=\"_ _12\"> </span>Los <span class=\"_ _7\"></span>gastos <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>resultados <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>uando <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>lugar <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>disminuci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>beneficios econ\u00f3micos futuro<span class=\"_ _0\"></span>s relac<span class=\"_ _0\"></span>ionados c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>una r<span class=\"_ _0\"></span>educci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e u<span class=\"_ _0\"></span>n a<span class=\"_ _0\"></span>ctivo, <span class=\"_ _0\"></span>o u<span class=\"_ _0\"></span>n in<span class=\"_ _0\"></span>cremento d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>pasivo, q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se p<span class=\"_ _0\"></span>uede medir <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>fiable. Esto <span class=\"_ _1\"></span>implica <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>registro <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>gasto <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>lugar <span class=\"_ _1\"></span>de forma <span class=\"_ _1\"></span>simult\u00e1nea <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>registro del incremento del pasivo o la reducci\u00f3n del activo.<span class=\"_ _2a\"> </span>Se reconoce un gasto de forma inmediata cuando un desembolso no genera beneficios econ\u00f3micos futuros o cuando no cumple los requisitos necesarios para su registro como activo. o) <span class=\"_ _f\"> </span>Impuesto sobre beneficios; activos y pasivos por i<span class=\"_ _0\"></span>mpuestos diferidos<span class=\"_ _1\"></span>  <span class=\"_ _12\"> </span>El <span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>asto <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>puesto <span class=\"_ _1\"></span>sobre <span class=\"_ _a\"></span>beneficios <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ej<span class=\"_ _1\"></span>ercicio <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>calcula <span class=\"_ _1\"></span>mediante <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>suma <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>impuesto <span class=\"_ _a\"></span>corriente <span class=\"_ _1\"></span>que resulta <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>gravamen <span class=\"_ _7\"></span>sob<span class=\"_ _1\"></span>re <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>imponible <span class=\"_ _6\"></span>del <span class=\"_ _7\"></span>ejercicio, <span class=\"_ _7\"></span>despu\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>aplicar <span class=\"_ _7\"></span>las deducciones  que <span class=\"_ _d\"> </span>fiscalmente  son  a<span class=\"_ _0\"></span>dmisibl<span class=\"_ _1\"></span>es,  m\u00e1<span class=\"_ _0\"></span>s  la <span class=\"_ _d\"> </span>variaci\u00f3n  de <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>os  activos <span class=\"_ _8\"> </span>y<span class=\"_ _1\"></span>  pasivos <span class=\"_ _d\"> </span>por  impuestos<span class=\"_ _0\"></span> anticipados y diferidos y cr\u00e9ditos fiscales, tanto por bases imponibles negativas como por d<span class=\"_ _0\"></span>educciones.<span class=\"_ _1\"></span>  <span class=\"_ _12\"> </span>Los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>pasivos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>impuestos <span class=\"_ _6\"></span>diferidos <span class=\"_ _7\"></span>incluyen <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>diferencias <span class=\"_ _6\"></span>temporarias <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>id<span class=\"_ _1\"></span>entifican <span class=\"_ _7\"></span>como aquellos importes que se<span class=\"_ _1\"></span> prev\u00e9n pagaderos o re<span class=\"_ _1\"></span>cuperables por las diferencias entre <span class=\"_ _1\"></span>los importes en <span class=\"_ _1\"></span>libros de los <span class=\"_ _1\"></span>activos y <span class=\"_ _1\"></span>pasivos y <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>valor fiscal, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>como la<span class=\"_ _1\"></span>s bases <span class=\"_ _1\"></span>imponibles negativas <span class=\"_ _1\"></span>pendientes de <span class=\"_ _1\"></span>compensaci\u00f3n y <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>r\u00e9ditos po<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>deducciones <span class=\"_ _1\"></span>fiscales <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>aplicadas <span class=\"_ _1\"></span>fiscalmente. <span class=\"_ _1\"></span>Dichos <span class=\"_ _a\"></span>importes s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>registran <span class=\"_ _1\"></span>aplicando <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la diferencia  temporaria <span class=\"_ _d\"> </span>o  cr<span class=\"_ _0\"></span>\u00e9dito  que <span class=\"_ _d\"> </span>corresponda  el <span class=\"_ _8\"> </span>tipo  de <span class=\"_ _d\"> </span>gravamen  al <span class=\"_ _d\"> </span>que  se<span class=\"_ _1\"></span>  espera <span class=\"_ _d\"> </span>recuperarlos  o<span class=\"_ _0\"></span> liquidarlos.  <span class=\"_ _1d\"> </span> Se <span class=\"_ _1\"></span>reconocen <span class=\"_ _a\"></span>pasivos <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>impuestos <span class=\"_ _1\"></span>diferidos <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>todas <span class=\"_ _1\"></span>las <span class=\"_ _a\"></span>diferencias <span class=\"_ _1\"></span>temporarias <span class=\"_ _1\"></span>imponibles <span class=\"_ _a\"></span>excepto, <span class=\"_ _a\"></span>(i) si la di<span class=\"_ _1\"></span>ferencia temporaria se deriva del <span class=\"_ _1\"></span>reconocimiento inicial del fondo de comercio c<span class=\"_ _1\"></span>uya amortizaci\u00f3n no es deducible <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>efectos <span class=\"_ _1\"></span>fiscales <span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>(ii) <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>reconocimiento inicial <span class=\"_ _1\"></span>(salvo <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>una combinaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocios) <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>otros activos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>pasivos <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>operaci\u00f3n <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>afecta <span class=\"_ _1\"></span>ni <span class=\"_ _a\"></span>al <span class=\"_ _1\"></span>resultado <span class=\"_ _1\"></span>fiscal <span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>resultado c<span class=\"_ _1\"></span>ontable. <span class=\"_ _1\"></span>Por <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>parte, los activos por impuestos diferidos, identificados con diferencias temporarias s\u00f3lo se reconocen en el caso de que <span class=\"_ _6\"></span>se <span class=\"_ _9\"></span>considere <span class=\"_ _7\"></span>pro<span class=\"_ _1\"></span>bable <span class=\"_ _6\"></span>que <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"></span>entidades <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onsolidadas <span class=\"_ _6\"></span>van <span class=\"_ _6\"></span>a <span class=\"_ _9\"> </span>tener <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _9\"></span>futuro <span class=\"_ _7\"></span>suficientes <span class=\"_ _6\"></span>ga<span class=\"_ _1\"></span>nancias fiscales contra las que <span class=\"_ _0\"></span>poder hacerlos ef<span class=\"_ _0\"></span>ectivos. El resto d<span class=\"_ _0\"></span>e activos por <span class=\"_ _0\"></span>impuestos diferidos <span class=\"_ _0\"></span>(bases imponibles<span class=\"_ _1\"></span> negativas y <span class=\"_ _1\"></span>deducciones pendientes de c<span class=\"_ _1\"></span>ompensar) solamente se reconocen <span class=\"_ _1\"></span>en el caso <span class=\"_ _1\"></span>de que s<span class=\"_ _1\"></span>e considere probable <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>entidades <span class=\"_ _a\"></span>consolidadas <span class=\"_ _1\"></span>vayan <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>tener <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>futuro <span class=\"_ _1\"></span>suficientes <span class=\"_ _a\"></span>ganancias fis<span class=\"_ _1\"></span>cales <span class=\"_ _1\"></span>contra <span class=\"_ _a\"></span>las que poder hacerlos efectivos.  <span class=\"_ _12\"> </span>Con <span class=\"_ _9\"> </span>ocasi\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>cada <span class=\"_ _8\"> </span>cierre <span class=\"_ _9\"> </span>contable, <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>revisan <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>i<span class=\"_ _1\"></span>mpuestos <span class=\"_ _9\"> </span>diferidos <span class=\"_ _9\"> </span>registrados <span class=\"_ _9\"> </span>(tanto <span class=\"_ _9\"> </span>activos <span class=\"_ _9\"> </span>como pasivos) con objeto de c<span class=\"_ _1\"></span>omprobar que se mantienen vigentes, efectu\u00e1ndose las oportunas co<span class=\"_ _1\"></span>rrecciones a los mismos de acuerdo con los resultados de los an\u00e1lisis realizados<span class=\"_ _1\"></span> (Nota 23). p) <span class=\"_ _f\"> </span>Grupos enajenables de elementos y activos mantenidos para la venta  <span class=\"_ _12\"> </span>Los <span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tivos <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>grupos <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>elementos <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>clasifican <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>activos <span class=\"_ _a\"></span>mantenidos <span class=\"_ _1\"></span>para <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>venta <span class=\"_ _a\"></span>si <span class=\"_ _1\"></span>su <span class=\"_ _a\"></span>importe <span class=\"_ _1\"></span>en libros <span class=\"_ _6\"></span>se <span class=\"_ _9\"></span>re<span class=\"_ _0\"></span>cuperar\u00e1 <span class=\"_ _9\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _6\"></span>a <span class=\"_ _9\"></span>trav\u00e9s <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>ena<span class=\"_ _1\"></span>jenaci\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>no<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>trav\u00e9s <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>su <span class=\"_ _9\"></span>uso <span class=\"_ _7\"></span>continuado<span class=\"_ _1\"></span>. <span class=\"_ _6\"></span>Esta condici\u00f3n <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>considera <span class=\"_ _7\"></span>cumplida <span class=\"_ _a\"></span>cu<span class=\"_ _1\"></span>ando <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>venta <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>altamente <span class=\"_ _7\"></span>probable <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>activo <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>st\u00e1 <span class=\"_ _a\"></span>di<span class=\"_ _1\"></span>sponible <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>la venta inmediata en su condici\u00f3n actual.<span class=\"_ _2a\"> </span>Los <span class=\"_ _a\"></span>activos <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>grupos <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>elementos <span class=\"_ _a\"></span>mantenidos <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>venta <span class=\"_ _a\"></span>figuran <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>balance <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _a\"></span>consolidado por <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>menor <span class=\"_ _9\"> </span>importe <span class=\"_ _9\"> </span>e<span class=\"_ _1\"></span>ntre <span class=\"_ _9\"> </span>su <span class=\"_ _9\"> </span>valor <span class=\"_ _9\"> </span>co<span class=\"_ _1\"></span>ntable <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>valor <span class=\"_ _9\"> </span>razonable <span class=\"_ _9\"> </span>menos  los <span class=\"_ _9\"> </span>costes <span class=\"_ _9\"> </span>necesarios <span class=\"_ _8\"> </span>para <span class=\"_ _9\"> </span>su enajenaci\u00f3n. <span class=\"_ _a\"></span>El <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>reconoce <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>p\u00e9rdida <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>debida <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>reducci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>activos <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>asta <span class=\"_ _a\"></span>el valor razonable menos <span class=\"_ _1\"></span>los costes de venta <span class=\"_ _1\"></span>en el ep\u00edgrafe <span class=\"_ _a\"></span><span class=\"ffa\">\u201cResultado del ejercicio procedente de <span class=\"_ _1\"></span>operaciones </span>interrumpidas\u201d<span class=\"ff3\"> <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cuenta d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>ganancias <span class=\"_ _b\"></span>consolidada <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>djunta <span class=\"_ _0\"></span>si <span class=\"_ _b\"></span>es <span class=\"_ _0\"></span>que <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>ctivos <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>orresponden </span>con una <span class=\"_ _0\"></span>actividad que <span class=\"_ _0\"></span>se cont<span class=\"_ _0\"></span>abiliza como <span class=\"_ _0\"></span>interrumpida<span class=\"_ _1\"></span>, <span class=\"ffa\">o <span class=\"_ _0\"></span>en \u201cDeterioro d<span class=\"_ _0\"></span>e inmovilizado\u201d <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span><span class=\"ff3\">i no est\u00e1n <span class=\"_ _0\"></span>afectos <span class=\"_ _0\"></span>a </span></span>actividades interrumpidas.<span class=\"_ _2a\"> </span>q) <span class=\"_ _f\"> </span>Beneficios por acci\u00f3n  <span class=\"_ _12\"> </span>El <span class=\"_ _a\"></span>beneficio <span class=\"_ _a\"></span>b\u00e1sico <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>cci\u00f3n <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>lcula <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ciente <span class=\"_ _1\"></span>entre <span class=\"_ _7\"></span>el <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>eneficio <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>eto <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>per\u00edodo <span class=\"_ _1\"></span>atribuible <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la Sociedad <span class=\"_ _8\"> </span>dominante <span class=\"_ _8\"> </span>y  e<span class=\"_ _0\"></span>l <span class=\"_ _8\"> </span>n\u00famero <span class=\"_ _8\"> </span>medio <span class=\"_ _d\"> </span>ponderado <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>acciones <span class=\"_ _8\"> </span>o<span class=\"_ _1\"></span>rdinarias <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>ci<span class=\"_ _1\"></span>rculaci\u00f3n <span class=\"_ _8\"> </span>durante <span class=\"_ _8\"> </span>dicho per\u00edodo, <span class=\"_ _1\"></span>sin <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ncluir <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>n\u00famero <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>dio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>accion<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cartera <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>las <span class=\"_ _a\"></span>sociedades <span class=\"_ _1\"></span>del Grupo (Nota <span class=\"_ _0\"></span>25). <span class=\"_ _0\"></span>Tal y <span class=\"_ _b\"></span>como se <span class=\"_ _0\"></span>indica e<span class=\"_ _0\"></span>n la <span class=\"_ _b\"></span>NIC 33, e<span class=\"_ _0\"></span>n una <span class=\"_ _0\"></span>emisi\u00f3n <span class=\"_ _0\"></span>gratuita <span class=\"_ _0\"></span>de a<span class=\"_ _0\"></span>cciones e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>la que <span class=\"_ _b\"></span>no se e<span class=\"_ _0\"></span>xige contraprestaci\u00f3n, <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>tanto <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>cuanto <span class=\"_ _e\"> </span>aumente <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _e\"> </span>n\u00famero <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>acciones <span class=\"_ _e\"> </span>ordinarias <span class=\"_ _e\"> </span>en <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>ir<span class=\"_ _1\"></span>culaci\u00f3n <span class=\"_ _e\"> </span>sin incrementarse <span class=\"_ _0\"></span>los re<span class=\"_ _0\"></span>cursos, <span class=\"_ _b\"></span>el n\u00famero <span class=\"_ _b\"></span>de accione<span class=\"_ _0\"></span>s or<span class=\"_ _0\"></span>dinarias <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>ntes <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>operaci\u00f3n se <span class=\"_ _b\"></span>ajusta c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>citada operaci\u00f3n hubiera ocurrido al principio del primer per\u00edodo so<span class=\"_ _0\"></span>bre el que se presente informaci\u00f3<span class=\"_ _1\"></span>n financiera.  <span class=\"_ _12\"> </span>En el caso de las cuentas <span class=\"_ _0\"></span>anuales consolidadas del Grupo A<span class=\"_ _0\"></span>zkoyen correspondientes a l<span class=\"_ _1\"></span><span class=\"ls19\">os</span> ejercicios anual<span class=\"ls19\">es</span> terminados el <span class=\"_ _b\"></span>31<span class=\"_ _1\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de 2023 y <span class=\"_ _b\"></span>2022, el <span class=\"_ _0\"></span>beneficio <span class=\"_ _0\"></span>b\u00e1sico <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>acci\u00f3n <span class=\"_ _0\"></span>coincide <span class=\"_ _0\"></span>con el <span class=\"_ _b\"></span>diluido, dado <span class=\"_ _0\"></span>que no han existido acciones potenciales en circulaci\u00f3n durante dicho ejercicio. r)<span class=\"ls15\">  <span class=\"ls0\">Transacciones y otros compromisos en moneda extranjera  </span></span> <span class=\"_ _12\"> </span>La <span class=\"_ _1\"></span>moneda funcional <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo es <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>euro. <span class=\"_ _1\"></span>Consecuentemente, las <span class=\"_ _1\"></span>operaciones en <span class=\"_ _1\"></span>otras div<span class=\"_ _1\"></span>isas distintas <span class=\"_ _1\"></span>del euro se <span class=\"_ _b\"></span>consideran denominadas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>\u201cmoneda <span class=\"_ _0\"></span>extranjera\u201d <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>se reg<span class=\"_ _0\"></span>istran <span class=\"_ _0\"></span>seg\u00fan lo<span class=\"_ _0\"></span>s tipos <span class=\"_ _b\"></span>de cambio <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>igentes e<span class=\"_ _0\"></span>n las fechas de las operaciones.   <span class=\"_ _12\"> </span>En <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>cada <span class=\"_ _7\"></span>ba<span class=\"_ _1\"></span>lance <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>situaci\u00f3n <span class=\"_ _9\"></span>consoli<span class=\"_ _0\"></span>dado, <span class=\"_ _6\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _7\"></span>y <span class=\"_ _9\"></span>pasivos <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>onetarios <span class=\"_ _6\"></span>denominados <span class=\"_ _6\"></span>en monedas extranjeras se convierten seg\u00fan los tipos vigentes <span class=\"_ _0\"></span>en la fecha del balance de situaci\u00f3n consolidado.<span class=\"_ _0\"></span> Los beneficios <span class=\"_ _0\"></span>o p\u00e9rdi<span class=\"_ _0\"></span>das puestos d<span class=\"_ _0\"></span>e manifiesto <span class=\"_ _0\"></span>se i<span class=\"_ _0\"></span>mputan directamente a<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de p\u00e9<span class=\"_ _0\"></span>rdidas y <span class=\"_ _b\"></span>g<span class=\"_ _1\"></span>anancias consolidada.  <span class=\"_ _12\"> </span>En <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>consolidaci\u00f3n, <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos y <span class=\"_ _1\"></span>pasivos<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>las<span class=\"_ _1\"></span> operaciones <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>extranjero <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo se <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nvierten seg\u00fan los tipos <span class=\"_ _b\"></span>de cambio <span class=\"_ _0\"></span>vigentes <span class=\"_ _b\"></span>en la f<span class=\"_ _0\"></span>echa de<span class=\"_ _0\"></span>l ba<span class=\"_ _0\"></span>lance d<span class=\"_ _0\"></span>e situa<span class=\"_ _0\"></span>ci\u00f3n consolidado. El <span class=\"_ _0\"></span>fondo d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omercio qu<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>urge en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>adquisici\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>entidad <span class=\"_ _1\"></span>extranjera s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>trata c<span class=\"_ _1\"></span>omo <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>entidad <span class=\"_ _1\"></span>extranjera <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>se c<span class=\"_ _1\"></span>onvierte a<span class=\"_ _1\"></span>l tipo <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>cambio <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>cierre. <span class=\"_ _1\"></span>Las <span class=\"_ _a\"></span>partidas <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>ingresos <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>gastos <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nvierten <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>tipos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cambio <span class=\"_ _a\"></span>medios del <span class=\"_ _a\"></span>per\u00edodo, <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>menos <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>\u00e9stos <span class=\"_ _a\"></span>fluct\u00faen <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>forma <span class=\"_ _a\"></span>significativa. <span class=\"_ _a\"></span>Las <span class=\"_ _1\"></span>diferen<span class=\"_ _a\"></span>cias <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>cambio <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>surja<span class=\"_ _1\"></span>n, <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>su caso, <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>cl<span class=\"_ _1\"></span>asifican <span class=\"_ _0\"></span>inicialmente <span class=\"_ _b\"></span>como <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>componente <span class=\"_ _b\"></span>separado <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>patrimonio <span class=\"_ _b\"></span>neto, <span class=\"ffa\">en <span class=\"_ _b\"></span>el ep\u00ed<span class=\"_ _0\"></span>grafe \u201cDif<span class=\"_ _0\"></span>erencias </span>de <span class=\"_ _6\"></span>conversi\u00f3n\u201d<span class=\"ff3\"> <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>posteriormente <span class=\"_ _6\"></span>son <span class=\"_ _7\"></span>reconocidas <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>resultados <span class=\"_ _7\"></span>cuando <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>disponga <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>negocio <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>el </span>extranjero o se recupere en todo o en part<span class=\"ls11\">e </span>por otra v\u00eda, dicha inversi\u00f3n<span class=\"_ _1\"></span><span class=\"ls13\">.</span><span class=\"ls13\"> </span> <span class=\"_ _1e\"> </span> s)<span class=\"ls0\"> <span class=\"_ _e\"> </span>Actuaciones con incidencia en el medio ambiente </span> <span class=\"_ _12\"> </span>Los <span class=\"_ _a\"></span>costes <span class=\"_ _a\"></span>incurridos <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>sistemas, <span class=\"_ _a\"></span>equipos <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>instalaciones <span class=\"_ _a\"></span>cuyo <span class=\"_ _a\"></span>objeto <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ea <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>eliminaci\u00f3n,<span class=\"_ _0\"></span> limitaci\u00f3n <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>control <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>posibles i<span class=\"_ _1\"></span>mpactos <span class=\"_ _1\"></span>que pu<span class=\"_ _1\"></span>diera ocasionar <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>normal <span class=\"_ _1\"></span>desarrollo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>actividad <span class=\"_ _1\"></span>del Grupo sobre el medio ambiente, se consideran inversiones en inmovilizado.  <span class=\"_ _12\"> </span>El <span class=\"_ _1\"></span>resto <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>relacionados <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>dio <span class=\"_ _1\"></span>ambiente, <span class=\"_ _1\"></span>distintos <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>realizados <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _1\"></span>de elementos de inmovilizado, se consideran gastos del ejercicio.<span class=\"_ _2a\"> </span>Por <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _6\"></span>respecta <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>posibles <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>ntingencias <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>materia <span class=\"_ _6\"></span>medi<span class=\"_ _1\"></span>oambiental <span class=\"_ _6\"></span>pudieran <span class=\"_ _6\"></span>producirse, <span class=\"_ _6\"></span>los Administradores de <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _b\"></span>do<span class=\"_ _1\"></span>minante consi<span class=\"_ _0\"></span>deran q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>\u00e9stas <span class=\"_ _b\"></span>se encuentran <span class=\"_ _b\"></span>suficientemente <span class=\"_ _0\"></span>cubiertas <span class=\"_ _0\"></span>con las p\u00f3lizas de seguro de responsabilidad civil que tienen sus<span class=\"_ _0\"></span>critas.<span class=\"_ _1\"></span> t) <span class=\"_ _14\"> </span>Estados de flujos de efectivo consolidados  <span class=\"_ _12\"> </span>En <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>estados <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>consolidados, <span class=\"_ _6\"></span>se <span class=\"_ _9\"></span>u<span class=\"_ _0\"></span>tilizan <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>siguientes <span class=\"_ _6\"></span>expresiones <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span>los <span class=\"_ _7\"></span>siguientes sentidos:<span class=\"_ _2a\"> </span>Flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>efectivo: <span class=\"_ _a\"></span>entradas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>salidas <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>dinero <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>equivalentes; <span class=\"_ _1\"></span>entendiendo <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>\u00e9stos las inversiones a corto plazo de gran liquidez y bajo riesgo de alteraciones en su valor. - <span class=\"_ _14\"> </span>Actividades <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>explotaci\u00f3n: <span class=\"_ _0\"></span>actividades <span class=\"_ _c\"></span>que <span class=\"_ _b\"></span>constituyen <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>principal <span class=\"_ _b\"></span>fuente <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ingresos <span class=\"_ _b\"></span>ordinarios <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _c\"></span>Grupo, as\u00ed como otras actividades que no pueden ser calificadas como de inver<span class=\"_ _0\"></span>si\u00f3n o de financiaci\u00f3n.<span class=\"_ _1\"></span> - <span class=\"_ _14\"> </span>Actividades <span class=\"_ _0\"></span>de inversi\u00f3n: las de <span class=\"_ _0\"></span>adquisici\u00f3n, enajenaci\u00f3n o <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>isposici\u00f3n por otro<span class=\"_ _0\"></span>s medios de <span class=\"_ _0\"></span>activos a largo<span class=\"_ _0\"></span> plazo y otras inversiones no incluidas en el efectivo y sus equivalentes. - <span class=\"_ _14\"> </span>Actividades <span class=\"_ _0\"></span>de fina<span class=\"_ _0\"></span>nciaci\u00f3n: actividades <span class=\"_ _0\"></span>que produ<span class=\"_ _0\"></span>cen cambios <span class=\"_ _b\"></span>en el tama\u00f1o <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> co<span class=\"_ _0\"></span>mposici\u00f3n del p<span class=\"_ _0\"></span>atrimonio neto <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>pasivos <span class=\"_ _6\"></span>(i<span class=\"_ _1\"></span>ncluidos <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>descuento <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>anticipos <span class=\"_ _7\"></span>comerciales) <span class=\"_ _9\"> </span>que <span class=\"_ _7\"></span>no<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>forman <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>as actividades de explotaci\u00f3n. u) <span class=\"_ _f\"> </span>Compensaciones de saldos   <span class=\"_ _12\"> </span>Solo se <span class=\"_ _1\"></span>compensan entre <span class=\"_ _1\"></span>s\u00ed <span class=\"_ _1\"></span>- y, <span class=\"_ _1\"></span>consecuentemente, se presentan e<span class=\"_ _1\"></span>n el ba<span class=\"_ _1\"></span>lance de situaci\u00f3n <span class=\"_ _1\"></span>consolidado por su importe <span class=\"_ _1\"></span>neto <span class=\"_ _1\"></span>- lo<span class=\"_ _1\"></span>s saldos <span class=\"_ _1\"></span>deudores y <span class=\"_ _1\"></span>acreedores con <span class=\"_ _1\"></span>origen en <span class=\"_ _1\"></span>transacciones que, <span class=\"_ _1\"></span>contractualmente o <span class=\"_ _1\"></span>por imperativo <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _b\"></span>norma <span class=\"_ _b\"></span>legal, <span class=\"_ _b\"></span>contemplan <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>osibilidad <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>compensaci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>tiene <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>intenci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>li<span class=\"_ _1\"></span>quidarlos por su importe neto o de realizar el activo y proceder al pago del pasivo de forma s<span class=\"_ _0\"></span>imult\u00e1nea. <span class=\"_ _1\"></span> v) <span class=\"_ _e\"> </span>Efectivo y otros activos l\u00edquidos equivalentes  <span class=\"_ _12\"> </span>En <span class=\"_ _1\"></span>este <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>alance <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>tuaci\u00f3n <span class=\"_ _1\"></span>consolidado <span class=\"_ _1\"></span>adjunto, <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>registra <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>caj<span class=\"_ _1\"></span>a, <span class=\"_ _1\"></span>dep\u00f3sitos <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>la vista y <span class=\"_ _0\"></span>otras in<span class=\"_ _0\"></span>versiones a <span class=\"_ _b\"></span>corto pla<span class=\"ls14\">zo</span> <span class=\"ls11\">de</span> al<span class=\"_ _0\"></span>ta liquidez <span class=\"_ _b\"></span>que son r\u00e1pidamente <span class=\"_ _b\"></span>realizables en <span class=\"_ _0\"></span>caja y <span class=\"_ _b\"></span>que no ti<span class=\"_ _0\"></span>enen riesgo de cambios en su valor. w) <span class=\"_ _9\"> </span>Estado de cambios en el patrimonio neto  <span class=\"_ _12\"> </span>La <span class=\"_ _7\"></span>normativa <span class=\"_ _a\"></span>apl<span class=\"_ _1\"></span>icable <span class=\"_ _a\"></span>establece <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>determinadas <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ategor\u00edas <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>pasivos <span class=\"_ _a\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>registren <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>alor razonable <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>contrapartida <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>atrimonio <span class=\"_ _1\"></span>neto. <span class=\"_ _a\"></span>Estas<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>contrapartidas, <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>enominadas <span class=\"_ _a\"></span><span class=\"ffa\">\u201c</span>Ajustes <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>cambios de <span class=\"_ _9\"></span>valor<span class=\"ffa\">\u201d</span>, <span class=\"_ _6\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>incluyen <span class=\"_ _9\"> </span>en <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>patrimonio <span class=\"_ _9\"> </span>neto <span class=\"_ _9\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _9\"> </span>netas, <span class=\"_ _6\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>su <span class=\"_ _6\"></span>caso, <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>su <span class=\"_ _6\"></span>efe<span class=\"_ _1\"></span>cto <span class=\"_ _6\"></span>fiscal, <span class=\"_ _9\"> </span>que <span class=\"_ _9\"></span>se <span class=\"_ _6\"></span>ha registrado, seg\u00fan el caso, como activos o pasivos fiscales diferidos.  En este estado se<span class=\"_ _1\"></span> presentan las variaciones que se han producido en el ejercicio en los<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ffa\">\u201c</span>Ajustes por cambios de <span class=\"_ _1\"></span>valor<span class=\"ffa\">\u201d</span> <span class=\"_ _1\"></span>detallados <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>conceptos<span class=\"_ _1\"></span>, m\u00e1s <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>resultados <span class=\"_ _1\"></span>generados <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio m<span class=\"_ _1\"></span>\u00e1s/menos, s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>procede, <span class=\"_ _1\"></span>los ajustes <span class=\"_ _a\"></span>efectuados <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>cambios <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>criterios <span class=\"_ _a\"></span>contables <span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rrores <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>ejercicios <span class=\"_ _a\"></span>anteriores. <span class=\"_ _1\"></span>Tambi\u00e9n <span class=\"_ _a\"></span>se incluyen las variaciones en el capital y las reservas experimentadas en el ejercicio.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-377": {
   "value": "Azkoyen, S.A. ",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-1": {
   "value": "Azkoyen, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-378": {
   "value": "Sociedad An\u00f3nima",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Durante el ejercicio 2023, no se ha producido cambio alguno en la denominaci\u00f3n social de la Sociedad dominante del Grupo. ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "El domicilio social actual y su principal sede se encuentran en la Avenida San Silvestre, s/n de Peralta (Navarra, Espa\u00f1a).",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-379": {
   "value": "Avenida San Silvestre, s/n",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-380": {
   "value": "Navarra",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-381": {
   "value": "Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "El objeto social lo constituye: -  La fabricaci\u00f3n, comercializaci\u00f3n, distribuci\u00f3n, arrendamiento, compraventa y explotaci\u00f3n de toda clase de m\u00e1quinas  expendedoras  y  dispensadoras  cualquiera  que  sea  su  tecnolog\u00eda,  m\u00e1quinas  recreativas  o  de entretenimiento y todo tipo  de  maquinaria el\u00e9ctrica, mec\u00e1nica y electr\u00f3nica; asimismo,  la fabricaci\u00f3n y/o comercializaci\u00f3n de cualquier tipo de producto susceptible de distribuci\u00f3n a trav\u00e9s de la red de venta de la sociedad y de su clientela. -  La  fabricaci\u00f3n,  comercializaci\u00f3n,  distribuci\u00f3n,  arrendamiento,  compraventa  y  explotaci\u00f3n  de  sistemas  de control, almacenamiento, manipulaci\u00f3n y validaci\u00f3n electr\u00f3nica de monedas y billetes, m\u00e1quinas de cambio de moneda, lectores y recicladores de billetes, lectores de tarjetas de cr\u00e9dito, distribuidores de monedas, sistemas de telemetr\u00eda  y de telegesti\u00f3n, as\u00ed como su software  relacionado, medios de pago sin efectivo (\u201ccashless\u201d) o  mediante  telefon\u00eda  m\u00f3vil,  fichas, llaves electr\u00f3nicas y  cualquier  otro  producto, dispositivo o m\u00e1quina que pueda ser comercializado en relaci\u00f3n con sistemas de pago en efectivo o \u201ccashless\u201d. -  El dise\u00f1o, fabricaci\u00f3n, comercializaci\u00f3n, instalaci\u00f3n, compraventa y explotaci\u00f3n de sistemas de software y hardware para el control de accesos, control de presencia y sistemas integrados de seguridad.  -  La compraventa, importaci\u00f3n y exportaci\u00f3n de toda clase de materiales y productos terminados en relaci\u00f3n con las actividades principales.  -  La prestaci\u00f3n del servicio de consultor\u00eda, reparaciones, mantenimiento y servicios postventa de los productos y sistemas mencionados en los puntos anteriores. -  Actividades de investigaci\u00f3n, desarrollo e innovaci\u00f3n en el \u00e1mbito de las tecnolog\u00edas avanzadas aplicables a los productos y sistemas mencionados en los puntos anteriores. La explotaci\u00f3n de licencias, marcas, modelos, patentes y en general de tecnolog\u00eda, en relaci\u00f3n con las actividades principales.  -  La inversi\u00f3n en toda clase de empresas y sociedades, civiles, mercantiles o de otra naturaleza, existentes o que se creen, a trav\u00e9s de la suscripci\u00f3n, adquisici\u00f3n por cuenta propia, posesi\u00f3n o participaci\u00f3n en sus t\u00edtulos valores, obligaciones y participaciones.  -  La prestaci\u00f3n de toda clase de servicios financieros, administrativos y de gesti\u00f3n en general a las sociedades participadas.  -  Las actividades integrantes del objeto social podr\u00e1n ser desarrolladas en el \u00e1mbito nacional e internacional, bien directamente o mediante su participaci\u00f3n en otras entidades o empresas.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-382": {
   "value": "Proceso de fusi\u00f3n 2011  Con <span class=\"_ _7\"></span>fecha <span class=\"_ _6\"></span>24 <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>junio <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>2011 <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Junta <span class=\"_ _6\"></span>General <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>Accionistas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>so<span class=\"_ _1\"></span>ciedad <span class=\"_ _7\"></span>dominante <span class=\"_ _7\"></span>apro<span class=\"_ _1\"></span>b\u00f3 <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>todo <span class=\"_ _7\"></span>su contenido el <span class=\"_ _1\"></span>Proyecto com\u00fan <span class=\"_ _1\"></span>de Fusi\u00f3n <span class=\"_ _1\"></span>por absorci\u00f3n <span class=\"_ _1\"></span>de Azkoyen<span class=\"_ _1\"></span> Industrial, S.A.U. <span class=\"_ _1\"></span>y Azkoyen M<span class=\"_ _1\"></span>edios de <span class=\"_ _1\"></span>Pago,<span class=\"_ _0\"></span> S.A.U. <span class=\"_ _7\"></span>(como <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ociedades <span class=\"_ _7\"></span>absorbidas) <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>Azkoyen, <span class=\"_ _7\"></span>S.A. <span class=\"_ _6\"></span>(como <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ociedad <span class=\"_ _7\"></span>absorbente) <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>25 <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>marzo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>20<span class=\"_ _1\"></span>11, Proyecto <span class=\"_ _9\"></span>que <span class=\"_ _6\"></span>fue <span class=\"_ _9\"></span>presentado <span class=\"_ _6\"></span>para <span class=\"_ _9\"> </span>su <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span>p\u00f3sito <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>Registro <span class=\"_ _9\"></span>Mercantil <span class=\"_ _6\"></span>el <span class=\"_ _9\"> </span>d\u00eda <span class=\"_ _6\"></span>5 <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>ayo <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>2011, <span class=\"_ _9\"></span>y <span class=\"_ _6\"></span>consta debidamente depositado en el Registro Mercantil de Navarra.  La <span class=\"_ _1\"></span>operaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>fusi\u00f3n <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>acogi\u00f3 <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>r\u00e9gimen <span class=\"_ _1\"></span>especial <span class=\"_ _1\"></span>contemplado <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Cap\u00edtulo <span class=\"_ _1\"></span>IX <span class=\"_ _1\"></span>del T\u00edtul<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>X d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Ley <span class=\"_ _1\"></span>Foral 24/1996 <span class=\"_ _1\"></span>de 30<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e diciembre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Impuesto <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>Sociedades de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a Comun<span class=\"_ _1\"></span>idad Foral <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Navarra. <span class=\"_ _1\"></span>En l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>Cuentas<span class=\"_ _0\"></span> Anuales del ejercicio 2011 de Azkoyen, S.A. se incluyen los principales aspectos de la fusi\u00f3n por absorci\u00f3n.<span class=\"_ _2a\"> </span><span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "2.1 Bases de presentaci\u00f3n  Las <span class=\"_ _e\"> </span>cuentas <span class=\"_ _e\"> </span>anuales <span class=\"_ _f\"> </span>consolidadas <span class=\"_ _f\"> </span>del <span class=\"_ _e\"> </span>Grupo <span class=\"_ _e\"> </span>Azkoyen <span class=\"_ _f\"> </span>del <span class=\"_ _10\"> </span>ejercicio <span class=\"_ _f\"> </span>2023<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>han <span class=\"_ _e\"> </span>sido <span class=\"_ _f\"> </span>fo<span class=\"_ _1\"></span>rmuladas <span class=\"_ _e\"> </span>p<span class=\"ls11\">or</span> <span class=\"_ _f\"> </span>los Administradores <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>minante, <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>reuni\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>su <span class=\"_ _a\"></span>Consejo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Administraci\u00f3n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>elebrado <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>d\u00eda <span class=\"_ _7\"></span><span class=\"ls11\">28</span> <span class=\"_ _1\"></span>de febrero de 2024:<span class=\"_ _2a\"> </span>De <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>lo <span class=\"_ _7\"></span>establecido <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _7\"></span>Normas <span class=\"_ _6\"></span>Internacionales <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>Infor<span class=\"_ _0\"></span>maci\u00f3n <span class=\"_ _7\"></span>Financiera <span class=\"_ _6\"></span>(en <span class=\"_ _7\"></span>adelante, NIIF),  adoptadas  por  la  Uni\u00f3n  Europea  de  conformidad  con  el  Reglamento  (CE)  n\u00ba  1606/2002  del Parlamento <span class=\"_ _9\"> </span>Europeo <span class=\"_ _9\"></span>y <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _9\"></span>Consejo, <span class=\"_ _9\"></span>incluyendo <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _9\"></span>Normas <span class=\"_ _9\"></span>In<span class=\"_ _0\"></span>ternacionales <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Cont<span class=\"_ _0\"></span>abilidad <span class=\"_ _9\"> </span>(NIC), <span class=\"_ _9\"></span>la<span class=\"ls14\">s </span>interpretaciones <span class=\"_ _1\"></span>emitidas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>International <span class=\"_ _1\"></span>Financial <span class=\"_ _1\"></span>Reporting <span class=\"_ _1\"></span>Interpretations <span class=\"_ _1\"></span>Comittee <span class=\"_ _1\"></span>(IFRIC) y <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>el Standing <span class=\"_ _7\"></span>Interpretations <span class=\"_ _a\"></span>Comittee <span class=\"_ _7\"></span>(SIC). <span class=\"_ _a\"></span>En <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Nota <span class=\"_ _7\"></span>3 <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>resumen <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _a\"></span>principios <span class=\"_ _7\"></span>contables <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>criterios <span class=\"_ _7\"></span>de valoraci\u00f3n m\u00e1s significativos aplicados en la preparaci\u00f3n de las cuentas anu<span class=\"_ _0\"></span>ales consolidadas adjuntas<span class=\"_ _1\"></span><span class=\"ls15\">.<span class=\"_ _2a\"> </span></span>Teniendo en <span class=\"_ _b\"></span>consideraci\u00f3n la totalidad <span class=\"_ _0\"></span>de lo<span class=\"_ _0\"></span>s principios <span class=\"_ _0\"></span>y nor<span class=\"_ _0\"></span>mas contables y<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>los criterios <span class=\"_ _0\"></span>de valoraci<span class=\"_ _0\"></span>\u00f3n de aplicaci\u00f3n <span class=\"_ _1\"></span>obligatoria que <span class=\"_ _1\"></span>tienen un efecto <span class=\"_ _1\"></span>significativo en las<span class=\"_ _1\"></span> cuentas a<span class=\"_ _1\"></span>nuales consolidadas, as\u00ed co<span class=\"_ _1\"></span>mo las <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lternativas <span class=\"_ _a\"></span>que <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>normativa <span class=\"_ _7\"></span>permit<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>respecto <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _a\"></span>especifican <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>Nota <span class=\"_ _7\"></span>3 <span class=\"_ _7\"></span>(normas <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e valoraci\u00f3n).<span class=\"_ _2a\"> </span>De forma <span class=\"_ _1\"></span>que muestran <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>imagen fiel <span class=\"_ _1\"></span>del pa<span class=\"_ _1\"></span>trimonio <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>de la s<span class=\"_ _1\"></span>ituaci\u00f3n financiera <span class=\"_ _1\"></span>consolidada<span class=\"_ _1\"></span> del <span class=\"_ _1\"></span>Grupo al 31 <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2023 <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>resultados <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>operaciones, <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>mbios <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>patrimonio <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>eto <span class=\"_ _1\"></span>y de los flujos de e<span class=\"_ _0\"></span>fectivo consolidados que se ha<span class=\"_ _0\"></span>n producido en <span class=\"_ _0\"></span>el Grupo en e<span class=\"_ _0\"></span>l ejercicio anual terminado en dicha fecha. - <span class=\"_ _2\"> </span>A <span class=\"_ _c\"></span>partir <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>registros <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>ontabilidad <span class=\"_ _b\"></span>mantenidos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Sociedad <span class=\"_ _b\"></span>dominante <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>restantes <span class=\"_ _b\"></span>entidades integradas en el Grupo.  - <span class=\"_ _2\"> </span>No <span class=\"_ _1\"></span>obstante, <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>dado <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>principios <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontables <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>riterios <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>valoraci\u00f3n <span class=\"_ _1\"></span>aplicados <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>preparaci\u00f3n <span class=\"_ _1\"></span>de las cuentas <span class=\"_ _0\"></span>anuales <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>nsolidadas de<span class=\"_ _0\"></span>l G<span class=\"_ _0\"></span>rupo Azkoyen del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2023 (NIIF-<span class=\"ls16\">UE</span>) <span class=\"_ _0\"></span>difieren <span class=\"_ _0\"></span>de los <span class=\"_ _b\"></span>utilizados por <span class=\"_ _f\"> </span>las  en<span class=\"_ _1\"></span>tidades <span class=\"_ _11\"> </span>integradas <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>el <span class=\"_ _f\"> </span>mismo <span class=\"_ _11\"> </span>(P.G.C. <span class=\"_ _11\"> </span>u <span class=\"_ _11\"> </span>otras <span class=\"_ _f\"> </span>normativas  l<span class=\"_ _1\"></span>ocales<span class=\"_ _1\"></span>), <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>el <span class=\"_ _f\"> </span>proceso <span class=\"_ _11\"> </span>de consolidaci\u00f3n <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>han <span class=\"_ _6\"></span>introducido <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>ajus<span class=\"_ _1\"></span>tes <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>reclasificaciones <span class=\"_ _6\"></span>necesarios <span class=\"_ _7\"></span>para <span class=\"_ _6\"></span>homogeneizar <span class=\"_ _6\"></span>entre <span class=\"_ _7\"></span>s\u00ed tales <span class=\"_ _8\"> </span>principios <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>riterios <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>a<span class=\"_ _1\"></span>decuarlos <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _9\"> </span>Normas <span class=\"_ _8\"> </span>Internacionales <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>Informaci\u00f3n <span class=\"_ _9\"> </span>Financie<span class=\"_ _a\"></span>ra adoptadas <span class=\"ls11\">por</span> la Uni\u00f3n Europ<span class=\"ls11\">ea</span>. Las cuentas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>consolidadas de<span class=\"_ _0\"></span>l Grupo A<span class=\"_ _b\"></span>z<span class=\"_ _1\"></span>koyen <span class=\"_ _0\"></span>correspondientes al<span class=\"_ _0\"></span> ejercicio 2022 fu<span class=\"_ _0\"></span>eron aprobadas<span class=\"_ _0\"></span> por <span class=\"_ _0\"></span>la Junta <span class=\"_ _1\"></span>General <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>Accionistas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>celebrada <span class=\"_ _a\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>23<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls11\">de <span class=\"_ _1\"></span></span>junio <span class=\"_ _1\"></span><span class=\"ls11\">de <span class=\"_ _1\"></span>20</span>23. <span class=\"_ _1\"></span>Las<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cuentas <span class=\"_ _1\"></span>anuales consolidadas <span class=\"_ _9\"> </span>del <span class=\"_ _6\"></span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>y <span class=\"_ _9\"> </span>las <span class=\"_ _9\"></span>cuentas <span class=\"_ _6\"></span>anuales <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>las <span class=\"_ _6\"></span>entidades <span class=\"_ _9\"> </span>integradas <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _9\"> </span>Grupo, <span class=\"_ _9\"></span>correspondientes <span class=\"_ _6\"></span>al ejercicio <span class=\"_ _6\"></span>terminado <span class=\"_ _7\"></span>el <span class=\"_ _9\"></span>31 <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>20<span class=\"_ _1\"></span>23, <span class=\"_ _6\"></span>se <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>ncuentran <span class=\"_ _7\"></span>pendientes <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>probaci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _6\"></span>respectivas Juntas Generales de <span class=\"_ _1\"></span>Accionistas. No obstante, <span class=\"_ _1\"></span>el Consejo de <span class=\"_ _1\"></span>Administraci\u00f3n de la <span class=\"_ _a\"></span>Sociedad dominante <span class=\"_ _1\"></span>entiende que dichas cuentas anuales ser\u00e1n aprobadas sin cambios significativos",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "En  las  cuentas  anuales  consolidadas  correspond<span class=\"_ _0\"></span>ientes  al <span class=\"_ _11\"> </span>ejercicio  2023  se  han  utilizado  estimaciones realizadas <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>ratificadas <span class=\"_ _a\"></span>posteriormente <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>sus <span class=\"_ _a\"></span>Administradores <span class=\"_ _a\"></span>- <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>cuantificar algunos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos, <span class=\"_ _b\"></span>pasivos, <span class=\"_ _b\"></span>ingresos, <span class=\"_ _b\"></span>gastos <span class=\"_ _b\"></span>y <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>ompromisos <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>figuran <span class=\"_ _b\"></span>registrados <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>ella<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span><span class=\"ls15\">. <span class=\"_ _b\"></span><span class=\"ls0\">B\u00e1sicamente, </span></span>estas estimaciones se refieren a: \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>La vida<span class=\"_ _1\"></span> \u00fatil de los activos intan<span class=\"_ _0\"></span>gibles y <span class=\"_ _1\"></span>materiales (Notas 3.b <span class=\"ls17\">y <span class=\"ls11\">3.</span></span>d).<span class=\"_ _0\"></span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>La <span class=\"_ _a\"></span>evaluaci\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>posibles <span class=\"_ _1\"></span>p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>deterioro <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>determinados <span class=\"_ _1\"></span>activos <span class=\"_ _7\"></span>y <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>fondos <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>comercio </span>(Notas 3.a, 3.f, 4, 5, 6 <span class=\"ls14\">y </span>7).  \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>La evaluaci\u00f3n de la <span class=\"_ _0\"></span>probabilidad de <span class=\"_ _0\"></span>disponer de <span class=\"_ _0\"></span>ganancias fiscales <span class=\"_ _0\"></span>futuras contra <span class=\"_ _0\"></span>las que com<span class=\"_ _1\"></span>pensar los<span class=\"_ _0\"></span> </span>cr\u00e9ditos fiscales registrados y no utilizados (Notas <span class=\"ls11\">3.</span>o <span class=\"ls17\">y </span>23<span class=\"ls18\">).</span> \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>La <span class=\"_ _6\"></span>cuantificaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>cuentas <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>cobrar<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>resultar\u00e1n <span class=\"_ _7\"></span>incobrables <span class=\"_ _6\"></span>dete<span class=\"_ _1\"></span>rminada <span class=\"_ _7\"></span>seg\u00fan <span class=\"_ _7\"></span>sus <span class=\"_ _7\"></span>mejores </span>estimaciones y el an\u00e1lisis del <span class=\"_ _0\"></span>hist\u00f3rico de deudas incobrable<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>, de igual modo que <span class=\"_ _0\"></span>los posibles deterioros estimados en las existencias por obsolescencia y/o valor net<span class=\"_ _0\"></span>o recuperable<span class=\"_ _1\"></span> (Notas 11 y 12). \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>El reconocimiento de ingresos <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on clientes c<span class=\"_ _0\"></span>onforme a la <span class=\"_ _b\"></span>norma NIIF 15, prin<span class=\"_ _0\"></span>cipalmente relacionado con<span class=\"_ _0\"></span> </span>lo siguiente (Nota 3.m): \u2013<span class=\"ff3\"> <span class=\"_ _13\"> </span>Criterios <span class=\"_ _f\"> </span>establecidos <span class=\"_ _f\"> </span>para <span class=\"_ _f\"> </span>determinar <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>compromiso <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>exigibilidad <span class=\"_ _f\"> </span>frente <span class=\"_ _e\"> </span>al <span class=\"_ _f\"> </span>cliente: </span>aprobaci\u00f3n, <span class=\"_ _a\"></span>cumplimiento <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>condiciones <span class=\"_ _a\"></span>contractuales, <span class=\"_ _1\"></span>trans<span class=\"_ _1\"></span>ferencia <span class=\"_ _1\"></span>efectiva <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>bienes <span class=\"_ _a\"></span>y servicios y evaluaci\u00f3n del riesgo de cr\u00e9dito del cliente. \u2013<span class=\"ff3\"> <span class=\"_ _13\"> </span>La <span class=\"_ _6\"></span>identificaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>obligaciones <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>desempe\u00f1o <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>cada <span class=\"_ _6\"></span>contrato <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>determinaci\u00f3n <span class=\"_ _7\"></span>del </span>precio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>transacci\u00f3n <span class=\"_ _a\"></span>cuando <span class=\"_ _a\"></span>\u00e9ste <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>est\u00e9 <span class=\"_ _a\"></span>desglosado <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>contrato <span class=\"_ _a\"></span>(en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>caso <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>existir m\u00e1s de una obligaci\u00f3n de desempe\u00f1o) o no sea directamente observable. \u2013<span class=\"ff3\"> <span class=\"_ _13\"> </span>Determinaci\u00f3n  de  l<span class=\"_ _0\"></span>os  precios <span class=\"_ _d\"> </span>cuando  se <span class=\"_ _d\"> </span>incluyen  contraprestaciones  d<span class=\"_ _0\"></span>e  importe <span class=\"_ _d\"> </span>variable, </span>reconociendo <span class=\"_ _1\"></span>\u00fa<span class=\"_ _1\"></span>nicamente <span class=\"_ _1\"></span>aquellos <span class=\"_ _a\"></span>ingresos <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>son <span class=\"_ _1\"></span>altamente <span class=\"_ _a\"></span>probables <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>no <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>reviertan en el futuro. \u2013<span class=\"ff3\"> <span class=\"_ _13\"> </span>Proyecto<span class=\"_ _0\"></span>s <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>construcc<span class=\"_ _1\"></span>i\u00f3n. <span class=\"_ _9\"> </span>Cuyos <span class=\"_ _6\"></span>ingresos <span class=\"_ _9\"></span>son <span class=\"_ _9\"></span>reconocid<span class=\"_ _0\"></span>os <span class=\"_ _9\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _9\"> </span>largo <span class=\"_ _9\"></span>del <span class=\"_ _6\"></span>tiempo <span class=\"_ _9\"> </span>seg\u00fan <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l </span>m\u00e9todo <span class=\"_ _9\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>g<span class=\"_ _1\"></span>rado <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>vance. <span class=\"_ _6\"></span>Las<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>estimaciones <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ignificativas <span class=\"_ _6\"></span>incluyen <span class=\"_ _6\"></span>los <span class=\"_ _9\"> </span>costes <span class=\"_ _6\"></span>totales <span class=\"_ _6\"></span>del contrato, los costes pendientes de incurrir hasta la finalizaci\u00f3n del contrato, los ingresos totales<span class=\"_ _a\"></span> del <span class=\"_ _9\"> </span>co<span class=\"_ _1\"></span>ntrato, <span class=\"_ _9\"> </span>los <span class=\"_ _8\"> </span>riesgos <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>co<span class=\"_ _1\"></span>ntrato <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>otros <span class=\"_ _9\"> </span>juicios <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>estimaci\u00f3n. <span class=\"_ _8\"> </span>Dichos <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>ambios <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>as estimaciones pueden <span class=\"_ _b\"></span>dar lugar <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un incremento <span class=\"_ _b\"></span>o una <span class=\"_ _0\"></span>disminuci\u00f3n de <span class=\"_ _b\"></span>los ingresos <span class=\"_ _0\"></span>en el <span class=\"_ _b\"></span>periodo respectivo. \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>La d<span class=\"_ _0\"></span>eterminaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>plazo <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>arrendamiento <span class=\"_ _0\"></span>(el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>arrendatario) <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>contratos <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _b\"></span>opciones </span>de pr\u00f3rroga (Notas 3.c y 6<span class=\"ls18\">).</span> \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>La probabil<span class=\"_ _0\"></span>idad <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>ocurrencia <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _b\"></span>de lo<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>pasivos de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>impo<span class=\"_ _1\"></span>rte <span class=\"_ _b\"></span>indetermina<span class=\"_ _1\"></span>do <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>contingentes (No<span class=\"_ _0\"></span>tas </span>3.<span class=\"ls0\">k<span class=\"ls15\">, </span>14 <span class=\"ls14\">y </span>23<span class=\"ls18\">).</span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>Las<span class=\"_ _1\"></span> hi<span class=\"_ _0\"></span>p\u00f3tesis em<span class=\"_ _0\"></span>pleadas en <span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>\u00e1lculo <span class=\"_ _0\"></span>actuarial de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>por pensi<span class=\"_ _0\"></span>ones y <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>tros <span class=\"_ _0\"></span>compromisos <span class=\"_ _0\"></span>con el<span class=\"_ _0\"></span> </span>personal (Nota <span class=\"ls19\">3.<span class=\"_ _1\"></span></span>j<span class=\"ls18\">).</span> \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>El c<span class=\"_ _1\"></span>\u00e1lculo de otras provisiones (Nota 14<span class=\"ls18\">).</span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>El c<span class=\"_ _1\"></span>\u00e1lculo de <span class=\"ffa\">los precios variables de compra \u201cEarn out\u201d (Nota 14).<span class=\"ff1\"> </span></span> </span> <span class=\"_ _12\"> </span>A <span class=\"_ _1\"></span>pesar <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>estas <span class=\"_ _1\"></span>estimaciones <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>realizaron <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>mejor <span class=\"_ _1\"></span>informaci\u00f3n <span class=\"_ _1\"></span>disponible <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de formulaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>estados<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>financieros <span class=\"_ _9\"> </span>sobre <span class=\"_ _9\"> </span>los <span class=\"_ _9\"></span>hechos <span class=\"_ _6\"></span>analiz<span class=\"_ _1\"></span>ados, <span class=\"_ _9\"></span>es <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>osible <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>acontecimientos <span class=\"_ _6\"></span>que puedan <span class=\"_ _a\"></span>tener <span class=\"_ _a\"></span>lugar <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>futuro <span class=\"_ _a\"></span>obliguen <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>odificarlas <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>alza <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>baja, <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>pr\u00f3<span class=\"_ _1\"></span>ximos <span class=\"_ _1\"></span>ejercicios; <span class=\"_ _a\"></span>lo <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se har\u00eda, <span class=\"_ _a\"></span>conforme <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>lo <span class=\"_ _a\"></span>establecido <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _7\"></span>NIC <span class=\"_ _1\"></span>8, <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>forma <span class=\"_ _a\"></span>prospectiva, <span class=\"_ _1\"></span>reconociendo<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>efectos <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>cambio <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e estimaci\u00f3n en las correspondientes cuentas de p\u00e9rdidas y ganancias consolidadas.  Cambios en las pol\u00edticas contables a) Normas e interpretaciones aprobadas por la Uni\u00f3n Europea aplicadas por primera vez en este ejercicio  <span class=\"_ _12\"> </span>Las <span class=\"_ _a\"></span>pol\u00edticas <span class=\"_ _a\"></span>contables <span class=\"_ _7\"></span>utilizadas <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>preparaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>estas <span class=\"_ _a\"></span>cuentas <span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>uales <span class=\"_ _a\"></span>consolidadas <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>mismas que <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>aplicadas <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>cu<span class=\"_ _1\"></span>entas <span class=\"_ _a\"></span>anuales <span class=\"_ _a\"></span>consolidadas <span class=\"_ _7\"></span>del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _7\"></span>anual <span class=\"_ _a\"></span>terminado <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>diciembre <span class=\"_ _7\"></span>de 20<span class=\"ls0\">22<span class=\"ls15\">, </span>ya q<span class=\"_ _0\"></span>ue ninguna d<span class=\"_ _0\"></span>e las normas, <span class=\"_ _0\"></span>interpretaciones o <span class=\"_ _0\"></span>modificaciones que son <span class=\"_ _0\"></span>aplicables <span class=\"_ _0\"></span>por primera vez <span class=\"_ _0\"></span>en </span>este ejercicio ha tenido impacto en las pol\u00edticas contables del Grupo. <span class=\"ff9\"> </span>b) Normas e interpretaciones emitidas por el IASB, pero que no son aplicables en est<span class=\"_ _0\"></span>e ejercicio<span class=\"_ _1\"></span> El Grupo ti<span class=\"_ _0\"></span>ene la <span class=\"_ _0\"></span>intenci\u00f3n d<span class=\"_ _0\"></span>e adoptar <span class=\"_ _0\"></span>las nor<span class=\"_ _0\"></span>mas, interpretaciones <span class=\"_ _0\"></span>y m<span class=\"_ _0\"></span>odificaciones emitid<span class=\"_ _0\"></span>as por <span class=\"_ _0\"></span>el IASB, <span class=\"_ _b\"></span>que no <span class=\"_ _6\"></span>son <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>aplicaci\u00f3n <span class=\"_ _6\"></span>obligatoria <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Uni\u00f3n <span class=\"_ _7\"></span>Eu<span class=\"_ _1\"></span>ropea <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>fec<span class=\"_ _1\"></span>ha <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>formulaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>stas <span class=\"_ _7\"></span>cuentas <span class=\"_ _6\"></span>anuales consolidadas, <span class=\"_ _1\"></span>cuando <span class=\"_ _1\"></span>entren <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>vigor, <span class=\"_ _1\"></span>si <span class=\"_ _a\"></span>le <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>aplicables. <span class=\"_ _1\"></span>Aunque <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grup<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>est\u00e1 <span class=\"_ _1\"></span>actualmente <span class=\"_ _1\"></span>analizando <span class=\"_ _1\"></span>su impacto, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>base <span class=\"_ _a\"></span>a l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>an\u00e1lisis <span class=\"_ _1\"></span>realizados <span class=\"_ _1\"></span>hasta <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grup<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>estima <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>aplicaci\u00f3n <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nicial n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>tendr\u00e1 un impacto significativo sobre las cuentas anuales consolida<span class=\"_ _0\"></span>das<span class=\"_ _1\"></span><span class=\"ls15\">. </span>2.3 Correcciones de errores En la <span class=\"_ _1\"></span>elaboraci\u00f3n de <span class=\"_ _1\"></span>las cuentas an<span class=\"_ _1\"></span>uales consolidadas adjuntas <span class=\"_ _1\"></span>no se <span class=\"_ _1\"></span>ha detectado ning\u00fan <span class=\"_ _1\"></span>error s<span class=\"_ _1\"></span>ignificativo que haya supuesto la reexpresi\u00f3n de los importes incluidos en las cuentas anuales consolidadas de 20<span class=\"_ _1\"></span>22<span class=\"ls15\">.<span class=\"_ _2a\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-383": {
   "value": "Adopci\u00f3n de las Normas Internacionales de Informaci\u00f3n Financiera (NIIF) Las cuentas anuales consolidadas del Grupo Azkoyen correspondientes al ejercicio anual terminado el 31 de diciembre de 2023 han sido elaboradas de acuerdo con las Normas Internacionales de Informaci\u00f3n Financiera, conforme a lo establecido en el Reglamento (CE) n\u00ba 1606/2002 del Parlamento Europeo y del Consejo del 19 de julio de 2002 teniendo en consideraci\u00f3n la totalidad de los principios y normas contables y de los criterios de valoraci\u00f3n de aplicaci\u00f3n obligatoria que tienen un efecto significativo, as\u00ed como las alternativas que la normativa permite al respecto.",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-384": {
   "value": "Cambios en las pol\u00edticas contables a) Normas e interpretaciones aprobadas por la Uni\u00f3n Europea aplicadas por primera vez en este ejercicio   Las pol\u00edticas contables utilizadas en la preparaci\u00f3n de estas cuentas anuales consolidadas son las mismas que las aplicadas en las cuentas anuales consolidadas del ejercicio anual terminado el 31 de diciembre de 2022, ya que ninguna de las normas, interpretaciones o modificaciones que son aplicables por primera vez en este ejercicio ha tenido impacto en las pol\u00edticas contables del Grupo.  b) Normas e interpretaciones emitidas por el IASB, pero que no son aplicables en este ejercicio El Grupo tiene la intenci\u00f3n de adoptar las normas, interpretaciones y modificaciones emitidas por el IASB, que no son de aplicaci\u00f3n obligatoria en la Uni\u00f3n Europea a la fecha de formulaci\u00f3n de estas cuentas anuales consolidadas, cuando entren en vigor, si le son aplicables. Aunque el Grupo est\u00e1 actualmente analizando su impacto, en base a los an\u00e1lisis realizados hasta la fecha, el Grupo estima que su aplicaci\u00f3n inicial no tendr\u00e1 un impacto significativo sobre las cuentas anuales consolidadas. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-385": {
   "value": "Moneda funcional   Las presentes cuentas anuales consolidadas se presentan en miles de euros, dado que el euro es la moneda del entorno econ\u00f3mico principal en el que opera el Grupo. Las operaciones en el extranjero se registran de conformidad con las pol\u00edticas establecidas en la Nota 3.r.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "2.2 Principios de consolidaci\u00f3n a) <span class=\"_ _e\"> </span> Entidades dependientes  <span class=\"_ _12\"> </span><span class=\"ffa\">Se consideran \u201cEntidades dependientes\u201d aqu<span class=\"_ _1\"></span></span>ellas que est\u00e1n bajo control de <span class=\"_ _1\"></span>la Sociedad dominante. El Grupo controla <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>entidad c<span class=\"_ _1\"></span>uando <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>exposici\u00f3n <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>derechos <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>rentabilidades <span class=\"_ _1\"></span>variables <span class=\"_ _1\"></span>por su<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>articipaci\u00f3n en la <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>ntidad <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>capacidad <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nfluir <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span>esas <span class=\"_ _6\"></span>rentabilidades <span class=\"_ _7\"></span>por <span class=\"_ _9\"></span>su <span class=\"_ _7\"></span>po<span class=\"_ _1\"></span>der <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>la <span class=\"_ _9\"></span>entidad. <span class=\"_ _6\"></span>Las <span class=\"_ _6\"></span>sociedades dependientes <span class=\"_ _6\"></span>es<span class=\"_ _1\"></span>t\u00e1n <span class=\"_ _6\"></span>totalmente <span class=\"_ _9\"></span>consolidadas <span class=\"_ _6\"></span>desde <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>fecha <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _9\"></span>que <span class=\"_ _6\"></span>el <span class=\"_ _8\"> </span>control <span class=\"_ _6\"></span>se <span class=\"_ _9\"> </span>transmiti\u00f3 <span class=\"_ _6\"></span>al <span class=\"_ _9\"></span>Grupo <span class=\"_ _6\"></span>y quedan fuera del alcance desde la fecha en que termina el <span class=\"_ _0\"></span>control.<span class=\"_ _2a\"> </span>Las empresas <span class=\"_ _0\"></span>que forman <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>arte del <span class=\"_ _0\"></span>Grupo Az<span class=\"_ _0\"></span>koyen a 31 de <span class=\"_ _b\"></span>dic<span class=\"_ _1\"></span>iembre de <span class=\"_ _0\"></span>2023 y <span class=\"_ _0\"></span>2022 est\u00e1n <span class=\"_ _0\"></span>detallad<span class=\"ls19\">as</span> en los Anexos I y II.  Todas las sociedades del Grupo cierran su ejercicio social el 31 de diciembre.  <span class=\"_ _12\"> </span>Las <span class=\"_ _6\"></span>cuentas <span class=\"_ _9\"></span>anuales <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>en<span class=\"_ _1\"></span>tidades <span class=\"_ _6\"></span>dependientes <span class=\"_ _6\"></span>se <span class=\"_ _9\"></span>consolidan <span class=\"_ _7\"></span>con <span class=\"_ _9\"></span>las <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _9\"></span>S<span class=\"_ _0\"></span>ociedad <span class=\"_ _6\"></span>dominante <span class=\"_ _9\"></span>por<span class=\"_ _0\"></span> aplicaci\u00f3n <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>m\u00e9todo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>integraci\u00f3n <span class=\"_ _e\"> </span>global. <span class=\"_ _e\"> </span>Consecuentemente, <span class=\"_ _e\"> </span>todos <span class=\"_ _e\"> </span>los <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>aldos <span class=\"_ _f\"> </span>y <span class=\"_ _e\"> </span>e<span class=\"_ _1\"></span>fectos <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>las transacciones e<span class=\"_ _1\"></span>fectuadas entre <span class=\"_ _1\"></span>las sociedades <span class=\"_ _1\"></span>consolidadas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>que s<span class=\"_ _1\"></span>on significativos <span class=\"_ _1\"></span>han si<span class=\"_ _1\"></span>do eliminados <span class=\"_ _1\"></span>en el proceso de consolidaci\u00f3n.   <span class=\"_ _12\"> </span>En <span class=\"_ _9\"> </span>caso <span class=\"_ _8\"> </span>necesario, <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>realizan <span class=\"_ _8\"> </span>ajustes <span class=\"_ _9\"> </span>a <span class=\"_ _8\"> </span>las <span class=\"_ _9\"> </span>cuentas <span class=\"_ _9\"> </span>anuale<span class=\"_ _1\"></span>s <span class=\"_ _8\"> </span>(o <span class=\"_ _9\"> </span>es<span class=\"_ _1\"></span>tados <span class=\"_ _9\"> </span>financieros) <span class=\"_ _9\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>sociedades dependientes para adaptar las pol\u00edticas contables utilizadas <span class=\"_ _0\"></span>a las que utiliza el Grupo.<span class=\"_ _1\"></span>  <span class=\"_ _12\"> </span>En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>omento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>sociedad <span class=\"_ _0\"></span>dependiente, <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>pasivos <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>pasivos <span class=\"_ _c\"></span>con<span class=\"_ _1\"></span>tingentes se <span class=\"_ _a\"></span>calculan <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>valores <span class=\"_ _a\"></span>razonables <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n. <span class=\"_ _1\"></span>Cualquier <span class=\"_ _a\"></span>exceso <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>coste <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>adquisici\u00f3n, con <span class=\"_ _6\"></span>respecto <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>participaci\u00f3n <span class=\"_ _7\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>valores<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>razonables <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>netos <span class=\"_ _7\"></span>identificables <span class=\"_ _6\"></span>adquiridos, <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e reconoce <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>fondo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>comercio<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>(salvo <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ca<span class=\"_ _1\"></span>so <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _7\"></span>o <span class=\"_ _a\"></span>ventas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>participaciones<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>adicionales que <span class=\"_ _1\"></span>no <span class=\"_ _a\"></span>otorguen <span class=\"_ _1\"></span>ni <span class=\"_ _a\"></span>quiten <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>control<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cuyo <span class=\"_ _a\"></span>caso <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>registra <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontra <span class=\"_ _1\"></span>patrimonio<span class=\"_ _1\"></span>). <span class=\"_ _1\"></span>Cualquier <span class=\"_ _1\"></span>defec<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>coste de <span class=\"_ _1\"></span>adquisici\u00f3n, <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>respecto <span class=\"_ _1\"></span>a los<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alores razonables <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>netos <span class=\"_ _1\"></span>identificables <span class=\"_ _1\"></span>adquiridos, e<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>decir, descuento en la adquisici\u00f3n, se imputa a resultados en la fecha de adquisici\u00f3n.  La <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>nsolidaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>resultados <span class=\"_ _0\"></span>generados <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>sociedades <span class=\"_ _0\"></span>adquiridas <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _b\"></span>ejercicio <span class=\"_ _b\"></span>se realiza <span class=\"_ _b\"></span>tomando en <span class=\"_ _a\"></span>consideraci\u00f3n, <span class=\"_ _a\"></span>\u00fanicamente, <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>relativos <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>per\u00edodo <span class=\"_ _a\"></span>comprendido <span class=\"_ _a\"></span>entre <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>cierre del<span class=\"ls0\"> <span class=\"_ _1\"></span>ejercicio. Paralelamente, la <span class=\"_ _1\"></span>consolidaci\u00f3n <span class=\"_ _1\"></span>de los <span class=\"_ _1\"></span>resultados <span class=\"_ _1\"></span>generados <span class=\"_ _1\"></span>por las <span class=\"_ _1\"></span>sociedades <span class=\"_ _1\"></span>enajenadas en </span>un <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>realiza <span class=\"_ _a\"></span>tomando <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>consideraci\u00f3n, <span class=\"_ _a\"></span>\u00fanicamente, <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>rel<span class=\"_ _1\"></span>ativos <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>per\u00edodo <span class=\"_ _a\"></span>comprendido <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ntre <span class=\"_ _1\"></span>el inicio del ejercicio y la fecha de enajenaci\u00f3n. b)<span class=\"ls0\"> <span class=\"_ _15\"> </span>Variaciones en el per\u00edmetro de consolidaci\u00f3n y adquisiciones de intereses minoritarios </span>En el ejercicio 2023 no se han producido cambios en la composici\u00f3n del Grupo.  En el <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>jercicio 2<span class=\"_ _0\"></span>022 <span class=\"_ _0\"></span>se produjo <span class=\"_ _0\"></span><span class=\"ls12\">la<span class=\"ls0\"> incorporaci<span class=\"_ _0\"></span>\u00f3n en <span class=\"_ _b\"></span>el per\u00edmetro <span class=\"_ _0\"></span>de consolidaci\u00f3n <span class=\"_ _b\"></span>de las s<span class=\"_ _0\"></span>ociedades <span class=\"_ _0\"></span>adquiridas<span class=\"_ _1\"></span> </span></span>Ascaso Factory, S.L.U y SIA Vendon.  b.1. Adquisici\u00f3n SIA Vendon  Con <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>1 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>julio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2022, <span class=\"_ _6\"></span>Azkoyen, <span class=\"_ _9\"></span>S.A<span class=\"_ _0\"></span>. <span class=\"_ _6\"></span>adquiri\u00f3 <span class=\"_ _7\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>100% <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"></span>acciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>sociedad <span class=\"_ _6\"></span>letona <span class=\"_ _6\"></span>SIA Vendon, por un importe de <span class=\"ls11\">9,</span>3 millones de euros (neto de la ampliaci\u00f3n de capital por impo<span class=\"_ _0\"></span>rte de 0,6 millones de <span class=\"_ _1\"></span>euros),<span class=\"_ _2a\"> </span>m\u00e1s <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>cantidad <span class=\"_ _1\"></span>variable <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>hasta 4<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>millones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>ventas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ejercicios 2022<span class=\"ls0\">-2024 (Nota 16). </span>SIA <span class=\"_ _7\"></span>\u201cVendon\u201d <span class=\"_ _7\"></span>es <span class=\"_ _a\"></span>una <span class=\"_ _7\"></span>sociedad <span class=\"_ _7\"></span>letona <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>sede <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>Riga <span class=\"_ _a\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _a\"></span>opera <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>Francia, <span class=\"_ _a\"></span>Al<span class=\"_ _1\"></span>emania, <span class=\"_ _a\"></span>Benelux <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Reino Unido, con <span class=\"_ _b\"></span>gran experiencia <span class=\"_ _b\"></span>en I+D, l\u00ed<span class=\"_ _0\"></span>der en <span class=\"_ _b\"></span>conectividad y <span class=\"_ _b\"></span>soluciones globales <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>IoT, t<span class=\"_ _0\"></span>elemetr\u00eda <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>medios <span class=\"_ _0\"></span>de pago para los negocios de m\u00e1quinas de vending y caf\u00e9.  Esta <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>refuerza <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>crecimiento <span class=\"_ _a\"></span>internacional <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>Azkoyen <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>upone<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>gran <span class=\"_ _a\"></span>impulso <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>la divisi\u00f3n/segmento d<span class=\"_ _1\"></span>e medios de <span class=\"_ _1\"></span>pago y <span class=\"_ _1\"></span>plataformas y s<span class=\"_ _1\"></span>oluciones de IoT g<span class=\"_ _1\"></span>racias a l<span class=\"_ _1\"></span>as m\u00faltiples sinergias<span class=\"_ _1\"></span> que se generar\u00e1n tanto en la expansi\u00f3n del negocio como en el desarrollo de nuevas tecnolog\u00edas y servi<span class=\"_ _0\"></span>cios.<span class=\"_ _1\"></span> La operaci\u00f3n se contabiliz\u00f3 por el m\u00e9todo de compra como sigue:<span class=\"_ _2a\"> </span>Miles de euros Importe en libros a fecha de adquisici\u00f3n Ajustes IFRS Importe final en libros Activos netos adquiridos: Activos intangibles (Nota 5)<span class=\"ff1\"> </span>1.153 - 1.153 Inmovilizado material (Nota 7)<span class=\"ff1\"> </span>50<span class=\"ls0\"> </span>- 50<span class=\"ls0\"> </span>Activos por derecho de uso  - 147<span class=\"ls0\"> </span>147<span class=\"ls0\"> </span>Existencias 617<span class=\"ls0\"> </span>- 617<span class=\"ls0\"> </span>Deudores comerciales y otras cuentas a cobrar 529<span class=\"ls0\"> </span>- 529<span class=\"ls0\"> </span>Tesorer\u00eda<span class=\"ff1\"> </span>666<span class=\"ls0\"> </span>- 666<span class=\"ls0\"> </span>Pasivos por derecho de uso - (147) (147) Otros pasivos a corto plazo<span class=\"ff1\"> </span>(<span class=\"ls11\">164</span>) - (<span class=\"ls11\">164</span>) Acreedores comerciales y otras cuentas a pagar<span class=\"ls0\"> </span>(203) - (203) 2.648<span class=\"ff3\"> </span>- 2.648 Ampliaci\u00f3n de capital 621<span class=\"ls0\"> </span>- 621<span class=\"ls0\"> </span>Fondo de Comercio 9.272 - 9.272 Coste total de la adquisici\u00f3n 12.541 - 12.541 La <span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>guiente <span class=\"_ _b\"></span>tabla re<span class=\"_ _0\"></span>sume <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>contraprestaci\u00f3n que <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>transfiri\u00f3, el <span class=\"_ _b\"></span>fondo <span class=\"_ _b\"></span>de co<span class=\"_ _0\"></span>mercio <span class=\"_ _0\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>gener\u00f3, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _0\"></span>como su asignaci\u00f3n: Miles de euros Fondo de comercio inicial<span class=\"ff3\"> </span>9.272<span class=\"ff3\"> </span>Asignaci\u00f3n Fondo de Comercio (Nota 5)      <span class=\"ffa ls0\">Por \u201cMarca Vendon\u201d<span class=\"ff3\"> </span></span>1.100 1.700 1.1001.148      <span class=\"ffa ls0\">Por \u201cRelaciones con clientes\"<span class=\"ff3\"> </span></span>1.700      <span class=\"ffa ls0\">Por \u201cTecnolog\u00eda\u201d<span class=\"ff3\"> </span></span>1.100 3.900 Pasivos por impuestos diferidos (Nota 23.5) 975<span class=\"ls0\"> </span>Fondo de Comercio final (Nota 4) 6.347 Las relaciones c<span class=\"_ _1\"></span>on clientes se<span class=\"_ _1\"></span> valoraron <span class=\"_ _1\"></span>con el m<span class=\"_ _1\"></span>\u00e9todo MEEM (Multiple <span class=\"_ _1\"></span>Excess Earnings Method), <span class=\"_ _1\"></span>que est\u00e1 basado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _7\"></span>capitalizado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>rendimientos <span class=\"_ _7\"></span>incrementales <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se pueden <span class=\"_ _8\"> </span>obtener <span class=\"_ _8\"> </span>mediante <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>uso<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>activo <span class=\"_ _8\"> </span>intangible <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>comparaci\u00f3n <span class=\"_ _8\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"> </span>beneficios <span class=\"_ _8\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>misma compa\u00f1\u00eda <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>utiliza. <span class=\"_ _b\"></span>Del <span class=\"_ _b\"></span>mismo <span class=\"_ _b\"></span>modo, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>sustenta <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>concepto <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>intangible es <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>capitalizado <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>rendimientos <span class=\"_ _a\"></span>relativos <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>ese <span class=\"_ _a\"></span>ac<span class=\"_ _1\"></span>tivo, <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>vez <span class=\"_ _a\"></span>excluido <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>dimientos <span class=\"_ _a\"></span>de todos los dem\u00e1s activos que contribuyen a ese flujo de beneficios.  La marca <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span> v<span class=\"_ _0\"></span>alor\u00f3 co<span class=\"_ _0\"></span>nsiderando <span class=\"_ _0\"></span>el e<span class=\"_ _0\"></span>nfoque d<span class=\"_ _0\"></span>e ingresos <span class=\"_ _b\"></span>a trav\u00e9s <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>metodolog\u00eda <span class=\"_ _0\"></span>del Reli<span class=\"_ _0\"></span>ef from <span class=\"_ _0\"></span>Royalties (RfR). La <span class=\"_ _1\"></span>metodolog\u00eda <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>horro <span class=\"_ _1\"></span>de ro<span class=\"_ _1\"></span>yalties <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>basa <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>concepto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>propietario <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>intangible obtiene un beneficio a <span class=\"_ _0\"></span>trav\u00e9s d<span class=\"_ _0\"></span>e la posesi\u00f3n de <span class=\"_ _0\"></span>la marca en <span class=\"_ _0\"></span>lugar de pagar <span class=\"_ _0\"></span>un alquiler <span class=\"_ _0\"></span>o royalty por el <span class=\"_ _0\"></span>uso de<span class=\"_ _0\"></span> la misma. <span class=\"_ _b\"></span>Es<span class=\"_ _1\"></span> d<span class=\"_ _0\"></span>ecir, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor se <span class=\"_ _b\"></span>estim<span class=\"_ _1\"></span>a a <span class=\"_ _0\"></span>trav\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a c<span class=\"_ _0\"></span>apitalizaci\u00f3n <span class=\"_ _0\"></span>de los <span class=\"_ _b\"></span>royalties ahorrados <span class=\"_ _b\"></span>por no tener <span class=\"_ _b\"></span>que licenciar la marca de un tercero. La tecnolog\u00eda se valor\u00f3 empleando el m\u00e9todo del coste de reposici\u00f3n.  Los <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>tecnol\u00f3gicos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Vendon <span class=\"_ _a\"></span>(i) <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>trata <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>activo <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>genere <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>flujo <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _a\"></span>s\u00ed <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>(ii) <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>se encuentra <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>icenciado <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>terceros. <span class=\"_ _a\"></span>Consideramos <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>dichos a<span class=\"_ _1\"></span>ctivos <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>sirven <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>apoyo <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>generaci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e negocio son claves por lo que se valoraron utilizando un enfoque de coste, en concreto el coste reposici\u00f3n. La <span class=\"_ _1\"></span>contribuci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>SIA <span class=\"_ _1\"></span>Vendon <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>resultado <span class=\"_ _a\"></span>consolidado <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>jercicio <span class=\"_ _1\"></span>durante <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>comprendido <span class=\"_ _a\"></span>entre la fecha <span class=\"_ _0\"></span>de adq<span class=\"_ _0\"></span>uisici\u00f3n y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>cierre del <span class=\"_ _b\"></span>ej<span class=\"_ _1\"></span>ercicio 2022 fue <span class=\"_ _0\"></span>de u<span class=\"_ _0\"></span>nos <span class=\"_ _0\"></span>ingresos ordinarios<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>2.340 m<span class=\"_ _0\"></span>iles de <span class=\"_ _0\"></span>euros<span class=\"ls13\">, </span>un <span class=\"_ _0\"></span>EBITDA <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>4<span class=\"_ _1\"></span>73 <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _b\"></span><span class=\"ls17\">y <span class=\"ls0\">una <span class=\"_ _b\"></span>p\u00e9rdida d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span><span class=\"ls11\">79<span class=\"ls0\"> <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>euros (Nota <span class=\"_ _b\"></span>13.7) que <span class=\"_ _b\"></span>incluye la <span class=\"_ _b\"></span>amortizaci\u00f3n </span></span></span></span>de los activos intangibles surgidos de la combinaci\u00f3n de negocios por importe de 305 miles<span class=\"_ _0\"></span> de euros<span class=\"_ _a\"></span><span class=\"ls13\">. </span> Los ingresos ordinarios que se generaron en el<span class=\"_ _0\"></span> ejercicio 2022 completo d<span class=\"_ _0\"></span>el negocio adquirido ascendieron a<span class=\"_ _b\"></span> 4.096 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros, <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>EBITDA de<span class=\"_ _1\"></span> 7<span class=\"_ _1\"></span>26 <span class=\"_ _1\"></span>miles d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>bene<span class=\"_ _1\"></span>ficio neto <span class=\"_ _1\"></span>ordinario <span class=\"_ _1\"></span>total <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span><span class=\"ls11\">309</span> mil<span class=\"_ _1\"></span>es de euros <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>incluyen <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>amortizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ctivos <span class=\"_ _a\"></span>intangibles <span class=\"_ _7\"></span>surgidos <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>combinaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>negocios <span class=\"_ _7\"></span>por importe de 305 miles de euros<span class=\"ff1\">. </span>Los <span class=\"_ _d\"> </span>ingresos <span class=\"_ _8\"> </span>ordinarios <span class=\"_ _d\"> </span>que <span class=\"_ _8\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>han <span class=\"_ _d\"> </span>generado <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _8\"> </span>20<span class=\"_ _1\"></span>23 <span class=\"_ _8\"> </span>completo <span class=\"_ _d\"> </span>del <span class=\"_ _8\"> </span>ne<span class=\"_ _1\"></span>gocio <span class=\"_ _8\"> </span>adquirido <span class=\"_ _11\"> </span><span class=\"ls19\">ha </span>ascendido <span class=\"ls11\">a </span>6.717 miles de euros, un<span class=\"_ _1\"></span> EBITDA de 1.596 miles de e<span class=\"_ _1\"></span>uros y un beneficio neto ordinario total de 411<span class=\"ls0\"> <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>euros <span class=\"_ _d\"> </span>(Nota <span class=\"_ _9\"> </span>13.7) <span class=\"_ _8\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _8\"> </span>incluyen <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>amortizaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>activos <span class=\"_ _8\"> </span>intangibles <span class=\"_ _8\"> </span>surgidos <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>la </span>combinaci\u00f3n de negocios por importe de <span class=\"ls11\">610</span> miles de euros<span class=\"ff1\">. </span>b.2. Adquisici\u00f3n Ascaso Factory, S.L.U Con <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>22 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>julio <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>2022, <span class=\"_ _7\"></span>Azkoyen, <span class=\"_ _7\"></span>S.A. <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>dquiri\u00f3 <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>100% <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>acciones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>sociedad <span class=\"_ _7\"></span>espa\u00f1ola Ascaso <span class=\"_ _1\"></span>Factory, <span class=\"_ _1\"></span>S.L.U. <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>porte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>17.000 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>can<span class=\"_ _1\"></span>tidad variable <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>hasta 4<span class=\"_ _1\"></span>.000 miles de euros sujetos al plan de negocio 2022-2024 (Nota 16<span class=\"ls18\">).</span> Ascaso es una <span class=\"_ _0\"></span>sociedad domiciliada <span class=\"_ _0\"></span>en Gav\u00e1 <span class=\"_ _0\"></span>(Barcelona) dedicada al <span class=\"_ _0\"></span>dise\u00f1o, fabricac<span class=\"_ _0\"></span>i\u00f3n y comercializaci\u00f3n<span class=\"_ _0\"></span> de <span class=\"_ _6\"></span>m\u00e1quinas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>ca<span class=\"_ _1\"></span>f\u00e9 <span class=\"_ _7\"></span>tradicionales, <span class=\"_ _6\"></span>fundamentalmente <span class=\"_ _7\"></span>destinadas <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ector <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>hosteler\u00eda <span class=\"_ _7\"></span>(Horeca) <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>al<span class=\"_ _1\"></span> denominado Home-Pro, con presencia en m\u00e1s de 95 p<span class=\"_ _1\"></span>a\u00edses. Cuenta con m\u00e1s de 58 a\u00f1os de experiencia en el sector del espresso y destaca por la calidad y fiabilidad de sus m\u00e1quinas de caf\u00e9.  Con <span class=\"_ _b\"></span>esta <span class=\"_ _b\"></span>adquisici\u00f3n, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>Azkoyen <span class=\"_ _b\"></span>complementa <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>refuerza <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>posicionamiento <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>negocio<span class=\"_ _a\"></span>/ <span class=\"_ _b\"></span>segmento del <span class=\"_ _9\"> </span>caf\u00e9 <span class=\"_ _9\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _9\"> </span>entrada <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _9\"> </span>segmento <span class=\"_ _9\"> </span>que <span class=\"_ _6\"></span>m\u00e1s<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>crece <span class=\"_ _6\"></span>(m\u00e1quinas <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>caf\u00e9 <span class=\"_ _6\"></span>tradicionales <span class=\"_ _9\"> </span>premium) <span class=\"_ _9\"></span>y <span class=\"_ _6\"></span>en mercados <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>g<span class=\"_ _1\"></span>ran <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>xpansi\u00f3n, <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>Sudeste <span class=\"_ _6\"></span>As<span class=\"_ _1\"></span>i\u00e1tico, <span class=\"_ _6\"></span>Europa <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>Norteam\u00e9<span class=\"_ _1\"></span>rica. <span class=\"_ _7\"></span>Adem\u00e1s, <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>ermitir\u00e1 <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>el Grupo <span class=\"_ _0\"></span>Azkoyen <span class=\"_ _b\"></span>acceda a<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>canal Horeca<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nternacional, <span class=\"_ _b\"></span>ampl\u00ede<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>su <span class=\"_ _b\"></span>portfolio <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>productos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>posicione <span class=\"_ _b\"></span>a Az<span class=\"_ _0\"></span>koyen como una marca referente en el negocio del caf\u00e9.<span class=\"_ _2a\"> </span>La operaci\u00f3n se contabiliz\u00f3 por el m\u00e9todo de compra como sigue: Miles de euros Importe en libros a fecha de adquisici\u00f3n Ajustes IFRS Importe final en libros Activos netos adquiridos: Activos intangibles (Nota 5)<span class=\"ff1\"> </span>19<span class=\"ls0\"> </span>- 19<span class=\"ls0\"> </span>Inmovilizado material (Nota 7)<span class=\"ff1\"> </span>122<span class=\"ls0\"> </span>- 122<span class=\"ls0\"> </span>Activos por derecho de uso - 1.172 1.172 Otros activos no corrientes 54<span class=\"ls0\"> </span>- 54<span class=\"ls0\"> </span>Impuestos diferidos 162<span class=\"ls0\"> </span>- 162<span class=\"ls0\"> </span>Existencias 4.430 - 4.430 Deudores comerciales y otras cuentas a cobrar 2.389<span class=\"ls0\"> </span>- 2.389<span class=\"ls0\"> </span>Tesorer\u00eda<span class=\"ff1\"> </span>341<span class=\"ls0\"> </span>- 341<span class=\"ls0\"> </span>Pasivos por derecho de uso - (1.172) (1.172) Otros pasivos a corto plazo<span class=\"ff1\"> </span>(<span class=\"ls11\">860</span>) - (<span class=\"ls11\">860</span>) Acreedores comerciales y otras cuentas a pagar (1.8<span class=\"ls11\">33</span>) - (1.<span class=\"ls11\">833</span>) 4.824<span class=\"ff3\"> </span>- 4.824 Fondo de Comercio 15.457 - 15.457 Coste total de la adquisici\u00f3n 20.281 - 20.281 La <span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>guiente <span class=\"_ _b\"></span>tabla re<span class=\"_ _0\"></span>sume <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>contraprestaci\u00f3n que <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>transfiri\u00f3, el <span class=\"_ _b\"></span>fondo <span class=\"_ _b\"></span>de co<span class=\"_ _0\"></span>mercio <span class=\"_ _0\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>gener\u00f3, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _0\"></span>como su asignaci\u00f3n: Miles de euros Fondo de Comercio inicial<span class=\"ff3\"> </span>15.4<span class=\"ls19\">57</span><span class=\"ff3\"> </span>Asignaci\u00f3n Fondo de Comercio (Nota 5)      <span class=\"ls0\">Por \"Marca Ascaso\" </span>3.700 6.9001.100 1.700 1.1001.148      <span class=\"ls0\">Por \"Relaciones con clientes\" </span>6.900 10.600 Pasivos por impuestos diferidos (Nota 23.5) 2.650 Fondo de Comercio final (Nota 4) 7.5<span class=\"ls11\">07</span> Las relaciones c<span class=\"_ _1\"></span>on clientes se<span class=\"_ _1\"></span> valoraron <span class=\"_ _1\"></span>con el m<span class=\"_ _1\"></span>\u00e9todo MEEM (Multiple <span class=\"_ _1\"></span>Excess Earnings Method), <span class=\"_ _1\"></span>que est\u00e1 basado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _7\"></span>capitalizado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>rendimientos <span class=\"_ _7\"></span>incrementales <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se pueden <span class=\"_ _8\"> </span>obtener <span class=\"_ _8\"> </span>mediante <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>uso<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>activo <span class=\"_ _8\"> </span>intangible <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>comparaci\u00f3n <span class=\"_ _8\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"> </span>beneficios <span class=\"_ _8\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>misma compa\u00f1\u00eda <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>utiliza. <span class=\"_ _b\"></span>Del <span class=\"_ _b\"></span>mismo <span class=\"_ _b\"></span>modo, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>sustenta <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>concepto <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>intangible es <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>capitalizado <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>rendimientos <span class=\"_ _a\"></span>relativos <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>ese <span class=\"_ _a\"></span>ac<span class=\"_ _1\"></span>tivo, <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>vez <span class=\"_ _a\"></span>excluido <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>dimientos <span class=\"_ _a\"></span>de todos los dem\u00e1s activos que contribuyen a ese flujo de beneficios.  La ma<span class=\"_ _1\"></span>rca se <span class=\"_ _1\"></span>valor\u00f3 <span class=\"_ _1\"></span>considerando el <span class=\"_ _1\"></span>enfoque de i<span class=\"_ _1\"></span>ngresos a <span class=\"_ _1\"></span>trav\u00e9s <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>metodolog\u00eda del <span class=\"_ _1\"></span>relief from <span class=\"_ _1\"></span>royalties (RfR). La <span class=\"_ _1\"></span>metodolog\u00eda <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>horro <span class=\"_ _1\"></span>de ro<span class=\"_ _1\"></span>yalties <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>basa <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>concepto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>propietario <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>intangible obtiene un beneficio a <span class=\"_ _0\"></span>trav\u00e9s d<span class=\"_ _0\"></span>e la posesi\u00f3n de <span class=\"_ _0\"></span>la marca en <span class=\"_ _0\"></span>lugar de pagar <span class=\"_ _0\"></span>un alquiler <span class=\"_ _0\"></span>o royalty por el <span class=\"_ _0\"></span>uso de<span class=\"_ _0\"></span> la misma. <span class=\"_ _b\"></span>Es<span class=\"_ _2a\"> </span>d<span class=\"_ _0\"></span>ecir, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor se <span class=\"_ _b\"></span>estim<span class=\"_ _1\"></span>a a <span class=\"_ _0\"></span>trav\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a c<span class=\"_ _0\"></span>apitalizaci\u00f3n <span class=\"_ _0\"></span>de los <span class=\"_ _b\"></span>royalties ahorrados <span class=\"_ _b\"></span>por no tener <span class=\"_ _b\"></span>que licenciar la marca de un tercero.<span class=\"_ _2a\"> </span>La <span class=\"_ _11\"> </span>contribuci\u00f3n <span class=\"_ _f\"> </span>de <span class=\"_ _11\"> </span>Ascaso <span class=\"_ _11\"> </span>Factory, <span class=\"_ _11\"> </span>S.L.U. <span class=\"_ _11\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>resultado <span class=\"_ _f\"> </span>consolidado <span class=\"_ _11\"> </span>del <span class=\"_ _f\"> </span>ejercicio <span class=\"_ _11\"> </span>durante <span class=\"_ _11\"> </span>el <span class=\"_ _11\"> </span>periodo comprendido entre la fecha <span class=\"_ _1\"></span>de adquisici\u00f3n y el ci<span class=\"_ _1\"></span>erre del ejercicio <span class=\"_ _1\"></span>2022 fue d<span class=\"_ _1\"></span>e unos ingresos de 4.005 miles de euros, un EBITDA <span class=\"_ _0\"></span>de 994 miles de <span class=\"_ _b\"></span>euros<span class=\"_ _1\"></span> y de un <span class=\"_ _0\"></span>beneficio de 298 mi<span class=\"_ _0\"></span>les de euros (Nota<span class=\"_ _0\"></span> 13.7) que in<span class=\"_ _0\"></span>cluye la <span class=\"_ _1\"></span>amortizaci\u00f3n de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os activos<span class=\"_ _1\"></span> intangibles <span class=\"_ _1\"></span>surgidos <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>combinaci\u00f3n de <span class=\"_ _1\"></span>negocios <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>436 m<span class=\"_ _1\"></span>iles de euros. Los <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>gresos <span class=\"_ _1\"></span>ordinarios <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>generaron <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>ejercicio <span class=\"_ _a\"></span>2022 <span class=\"_ _a\"></span>completo <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>negocio <span class=\"_ _1\"></span>adquirido <span class=\"_ _a\"></span>ascienden <span class=\"_ _a\"></span><span class=\"ls19\">a </span>12.262 miles de eu<span class=\"_ _0\"></span>ros, un EBITDA <span class=\"_ _0\"></span>de 2.908 miles <span class=\"_ _0\"></span>de euros <span class=\"_ _0\"></span>y un beneficio neto ordinari<span class=\"_ _0\"></span>o total de 1.929 miles<span class=\"_ _b\"></span> de euros<span class=\"_ _1\"></span>, que incluye l<span class=\"_ _1\"></span>a amortizaci\u00f3n d<span class=\"_ _1\"></span>e los <span class=\"_ _1\"></span>activos intangibles surgidos de<span class=\"_ _1\"></span> la combinaci\u00f3n <span class=\"_ _1\"></span>de negocios p<span class=\"_ _1\"></span>or importe de 436 miles de euros. Los <span class=\"_ _d\"> </span>ingresos <span class=\"_ _8\"> </span>ordinarios <span class=\"_ _d\"> </span>que <span class=\"_ _8\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>han <span class=\"_ _d\"> </span>generado <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _8\"> </span>20<span class=\"_ _1\"></span>23 <span class=\"_ _8\"> </span>completo <span class=\"_ _d\"> </span>del <span class=\"_ _8\"> </span>ne<span class=\"_ _1\"></span>gocio <span class=\"_ _8\"> </span>adquirido <span class=\"_ _11\"> </span><span class=\"ls19\">ha </span>ascendido <span class=\"_ _1\"></span><span class=\"ls11\">a </span>9.724 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de euros<span class=\"_ _1\"></span>, un <span class=\"_ _1\"></span>EBITDA <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>1.476 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de euros <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>resultado <span class=\"_ _1\"></span>negativo de <span class=\"_ _1\"></span>62 <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>(Nota <span class=\"_ _1\"></span>13.7) <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>incluyen <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>intangibles <span class=\"_ _a\"></span>surgidos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ombinaci\u00f3n de negocios por importe de <span class=\"ls11\">875</span> miles de euros<span class=\"ff1\"> </span>(Notas 16 y 21).<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "a)<span class=\"ls0\"> <span class=\"_ _4\"> </span>Combinaci\u00f3n de negocios y Fondo de Comercio </span> <span class=\"_ _12\"> </span><span class=\"ff8\">Combinaci\u00f3n de negocios </span> <span class=\"_ _12\"> </span>En una <span class=\"_ _1\"></span>combinaci\u00f3n de negocios, el adquirente m<span class=\"_ _1\"></span>ide los activos adquiridos y <span class=\"_ _1\"></span>los pasivos asumidos (incluidos pasivos <span class=\"_ _9\"> </span>contingentes) <span class=\"_ _9\"> </span>identificables <span class=\"_ _9\"> </span>a <span class=\"_ _9\"></span>sus <span class=\"_ _9\"></span>valores <span class=\"_ _9\"></span>razona<span class=\"_ _0\"></span>bles <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>fecha <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>adquisici\u00f3n <span class=\"_ _9\"></span>(Nota <span class=\"_ _8\"> </span>2.2<span class=\"_ _1\"></span>.b). <span class=\"_ _9\"></span>Las estimaciones d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>valores <span class=\"_ _b\"></span>razonables a <span class=\"_ _b\"></span>la fecha <span class=\"_ _b\"></span>de adqu<span class=\"_ _0\"></span>isici\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>basan <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>juicios <span class=\"_ _b\"></span>y se <span class=\"_ _b\"></span>establecen media<span class=\"_ _0\"></span>nte t\u00e9cnicas <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>medici\u00f3n <span class=\"_ _0\"></span>que <span class=\"_ _b\"></span>tambi\u00e9n <span class=\"_ _0\"></span>pueden <span class=\"_ _b\"></span>apoyarse <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>tasadores in<span class=\"_ _0\"></span>dependientes. <span class=\"_ _0\"></span>El <span class=\"_ _b\"></span>periodo <span class=\"_ _b\"></span>de m<span class=\"_ _0\"></span>edici\u00f3n, <span class=\"_ _b\"></span>que es <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>periodo <span class=\"_ _b\"></span>posterior <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _c\"></span>fech<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>adquisici\u00f3n <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>el <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>dquirente <span class=\"_ _b\"></span>puede <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>justar <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>importes <span class=\"_ _b\"></span>provisionales reconocidos <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>una <span class=\"_ _1\"></span>combinaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>negocios, <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>roporciona <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>adquirente <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>plazo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>tiempo <span class=\"_ _a\"></span>razonable <span class=\"_ _1\"></span>para obtener la informaci\u00f3n necesaria para identif<span class=\"_ _0\"></span>icar y medir, a la fe<span class=\"_ _0\"></span>cha de adquisici\u00f3n conforme a la NIIF 3,<span class=\"_ _0\"></span> entre otras <span class=\"_ _b\"></span><span class=\"ffa\">cosas, <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>adquiridos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>pasivos <span class=\"_ _b\"></span>asumidos <span class=\"_ _b\"></span>identificables, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>ntraprestaci\u00f3n <span class=\"_ _c\"></span>en<span class=\"_ _1\"></span>tregada <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>\u201cFondo </span>de <span class=\"_ _a\"></span>comercio\u201d <span class=\"_ _7\"></span>resultante <span class=\"_ _a\"></span>(Nota <span class=\"_ _7\"></span><span class=\"ff3\">4). <span class=\"_ _7\"></span>La <span class=\"_ _a\"></span>enmienda <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>NIIF <span class=\"_ _a\"></span>3 <span class=\"_ _7\"></span></span>\u2013<span class=\"ff3\"> <span class=\"_ _a\"></span>Def<span class=\"_ _1\"></span>inici\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _a\"></span>Negocio <span class=\"_ _7\"></span>aclara <span class=\"_ _a\"></span>que, <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>ser </span>considerado un nego<span class=\"_ _0\"></span>cio, un <span class=\"_ _0\"></span>conjunto integrado de actividades <span class=\"_ _0\"></span>y activos de<span class=\"_ _0\"></span>be incluir, <span class=\"_ _0\"></span>como m\u00ednimo, <span class=\"_ _0\"></span>un insumo y un proceso sustantivo que juntos contribuyan de forma significativa a la capacidad de cr<span class=\"_ _0\"></span>ear productos. <span class=\"_ _1\"></span>  <span class=\"_ _12\"> </span><span class=\"ff8\">Fondo de comercio </span>El <span class=\"_ _7\"></span>fondo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>comercio <span class=\"_ _a\"></span>generado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>consolidaci\u00f3n <span class=\"_ _7\"></span>representa <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>exceso <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>coste <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>sobre <span class=\"_ _7\"></span>la participaci\u00f3n  del  Grupo  en  el  v<span class=\"_ _1\"></span>alor  razonable  de  los  activos  y  pasivos  identificables  de  una<span class=\"_ _1\"></span>  sociedad dependiente o entidad controlada conjuntamente en la fecha de adquisici\u00f3n.<span class=\"_ _2a\"> </span>Las <span class=\"_ _9\"></span>difer<span class=\"_ _0\"></span>encias <span class=\"_ _6\"></span>positivas <span class=\"_ _9\"></span>entr<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>coste <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _6\"></span>participaciones <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>capital <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _9\"></span>en<span class=\"_ _0\"></span>tidades <span class=\"_ _6\"></span>consolidadas respecto  a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _d\"> </span>correspondientes <span class=\"_ _d\"> </span>valores  te\u00f3rico-contables  adquiridos, <span class=\"_ _8\"> </span>ajustados  en <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>fecha  de <span class=\"_ _8\"> </span>p<span class=\"_ _1\"></span>rimera consolidaci\u00f3n, se imputan de la siguiente forma:<span class=\"_ _2a\"> </span>1.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Si son asignab<span class=\"_ _0\"></span>les a e<span class=\"_ _0\"></span>lementos patrimoniales <span class=\"_ _0\"></span>concretos de <span class=\"_ _b\"></span>las sociedades adquiridas, a<span class=\"_ _0\"></span>umentando el <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alor </span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>(o <span class=\"_ _1\"></span>reduciendo el <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>pasivos) <span class=\"_ _1\"></span>cuyos <span class=\"_ _1\"></span>valores d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>mercado fuesen <span class=\"_ _1\"></span>superiores <span class=\"_ _1\"></span>(inferiores) <span class=\"_ _1\"></span>a los <span class=\"_ _1\"></span>valores <span class=\"_ _1\"></span>netos <span class=\"_ _1\"></span>contables <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>guran <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>sus<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>balances <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>cuyo <span class=\"_ _1\"></span>tratamiento <span class=\"_ _1\"></span>contable sea similar al de los mismos activos (pasivos) del Grupo: amortizaci\u00f3n, <span class=\"_ _0\"></span>devengo, etc.<span class=\"_ _2a\"> </span>2.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Si <span class=\"_ _1\"></span>son <span class=\"_ _a\"></span>asignables <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>unos <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ntangibles <span class=\"_ _1\"></span>concretos, <span class=\"_ _1\"></span>reconoci\u00e9ndolos <span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>pl\u00edcitamente <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>balance <span class=\"_ _1\"></span>de </span>situaci\u00f3n <span class=\"_ _8\"> </span>consolidado <span class=\"_ _8\"> </span>siempre <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>razonable <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>fecha <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>adquisici\u00f3n <span class=\"_ _8\"> </span>pueda <span class=\"_ _8\"> </span>determinarse fiablemente.  3.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Las <span class=\"_ _1\"></span>diferencias <span class=\"_ _a\"></span>restantes <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>registran <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>fondo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>comercio, <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>asigna <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _a\"></span>o <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _a\"></span>unidades </span>generadoras de efectivo espec\u00edficas.  <span class=\"_ _12\"> </span>Los fon<span class=\"_ _0\"></span>dos de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>comercio <span class=\"_ _0\"></span>s\u00f3lo s<span class=\"_ _0\"></span>e reg<span class=\"_ _0\"></span>istran <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>adquiridos <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>t\u00ed<span class=\"_ _1\"></span>tulo <span class=\"_ _b\"></span>on<span class=\"_ _1\"></span>eroso <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>presentan, <span class=\"_ _0\"></span>por <span class=\"_ _b\"></span>ta<span class=\"_ _1\"></span>nto,<span class=\"_ _0\"></span> pagos anticipados realizados por la e<span class=\"_ _1\"></span>ntidad adquirente de los beneficios econ\u00f3micos futuros d<span class=\"_ _1\"></span>erivados de los activos de la entidad adquirida que no sean individual y separadamente identificables y reconocibles.  <span class=\"_ _12\"> </span>Los <span class=\"_ _7\"></span>fondos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>comercio <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>manti<span class=\"_ _1\"></span>enen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>alorados <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>adquisici\u00f3n<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>mino<span class=\"_ _1\"></span>rad<span class=\"ls11\">o <span class=\"_ _7\"></span></span>-en <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _7\"></span>caso- <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>los deterioros  de  su <span class=\"_ _d\"> </span>valor  conta<span class=\"_ _0\"></span>ble  respecto  de <span class=\"_ _d\"> </span>su  valor  re<span class=\"_ _0\"></span>cuperable<span class=\"_ _1\"></span>.  El  Grupo <span class=\"_ _d\"> </span>Azkoyen  realiza  de <span class=\"_ _d\"> </span>forma sistem\u00e1tica <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>an\u00e1lisis <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>u <span class=\"_ _9\"> </span>re<span class=\"_ _1\"></span>cuperabilidad <span class=\"_ _8\"> </span>al  cierre <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>cada<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>ejercicio, <span class=\"_ _8\"> </span>o <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ocasiones <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>os acontecimientos o los cambios de circunstancias indican que podr\u00eda haberse deteriorado <span class=\"_ _1\"></span>(Nota 4<span class=\"ls18\">).</span>  <span class=\"_ _12\"> </span>El <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>recuperable <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>mayor <span class=\"_ _a\"></span>entre <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mercado <span class=\"_ _1\"></span>minorado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>costes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>venta <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _a\"></span>en uso, <span class=\"_ _1\"></span>entendiendo <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>\u00e9ste <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>actual <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>caja <span class=\"_ _1\"></span>futuros <span class=\"_ _1\"></span>estimados. <span class=\"_ _1\"></span>Para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _a\"></span>del v<span class=\"_ _1\"></span>alor <span class=\"_ _7\"></span>en uso <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>hip<span class=\"_ _1\"></span>\u00f3tesis <span class=\"_ _9\"></span>utilizadas <span class=\"_ _9\"> </span>incluyen <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>tasas <span class=\"_ _8\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>descuento <span class=\"_ _9\"> </span>antes <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>impuestos, <span class=\"_ _9\"> </span>tasas <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>crecimiento <span class=\"_ _9\"> </span>y cambios esperados en los p<span class=\"_ _1\"></span>recios de venta y en los costes. El Grupo Az<span class=\"_ _1\"></span>koyen estima las tasas de descuento antes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>mpuestos <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>recogen <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>dinero <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>tiempo <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>riesgos <span class=\"_ _0\"></span>asociados<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>unidad <span class=\"_ _0\"></span>generadora de <span class=\"_ _b\"></span>efe<span class=\"_ _1\"></span>ctivo. <span class=\"_ _b\"></span>Las <span class=\"_ _b\"></span>tasas<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>crecimiento <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>variaciones <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>precios <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>costes <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>basan<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>previsiones <span class=\"_ _0\"></span>internas y sectoriales y la experiencia y expectativas futuras, respecti<span class=\"_ _0\"></span>vamente.<span class=\"_ _1\"></span>  <span class=\"_ _12\"> </span>Los flujos futuros de efectivo resultan de las proyeccione<span class=\"_ _0\"></span>s realizadas por el Grupo Azkoyen para las unidades generadoras de <span class=\"_ _b\"></span>efectivo, para <span class=\"_ _b\"></span>un periodo <span class=\"_ _0\"></span>de 5 <span class=\"_ _b\"></span>a\u00f1os (que <span class=\"_ _b\"></span>utilizan las <span class=\"_ _0\"></span>hip\u00f3tesis <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>precios d<span class=\"_ _0\"></span>e venta <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>volumen <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>experiencia <span class=\"_ _a\"></span>y <span class=\"_ _6\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>planes estrat\u00e9gicos <span class=\"_ _0\"></span>aprobados <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>vigor) y <span class=\"_ _b\"></span>la consider<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>un valor <span class=\"_ _b\"></span>residual <span class=\"_ _0\"></span>calculado <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>una tasa <span class=\"_ _b\"></span>de c<span class=\"_ _1\"></span>recimiento sustentada.  A <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>artir <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>proyecciones<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>realizadas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>un <span class=\"_ _7\"></span>periodo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>5 <span class=\"_ _7\"></span>a\u00f1os, <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>calcula <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>flujo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>aja normalizado, al considerarse que a partir de esa fecha se ha<span class=\"_ _0\"></span>br\u00e1 considerado un nivel maduro y constante.<span class=\"_ _1\"></span> El flujo <span class=\"_ _1\"></span>de caja l<span class=\"_ _1\"></span>ibre normalizado surge <span class=\"_ _1\"></span>de ajustar ligeramente <span class=\"_ _1\"></span>(seg\u00fan el c<span class=\"_ _1\"></span>aso, al alza o<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>la baja), el <span class=\"_ _1\"></span>EBIT del a\u00f1o  5,  descontando  al <span class=\"_ _d\"> </span>mismo  los  impuestos  a  hacer  fre<span class=\"_ _0\"></span>nte,  igualando  amortizaciones  e <span class=\"_ _d\"> </span>inversiones  y considerando constante la variaci\u00f3n de circulante. <span class=\"_ _d\"> </span> Asimismo, las UGES que componen el Grupo Azkoyen son las siguientes: - <span class=\"_ _2\"> </span>Coffee &amp; Vending Systems (en la que se incluye UGE Coffetek) - <span class=\"_ _2\"> </span>M\u00e1quinas espresso tradicionales de caf\u00e9 premium (UGE Ascaso Factory).<span class=\"_ _2a\"> </span>Retail y medios de pagos industriales - <span class=\"_ _2\"> </span>Medios de pago para m\u00e1quinas de vending (UGE Coges)<span class=\"_ _2a\"> </span>Conectividad y soluciones IoT en medios de pago digitales y <span class=\"_ _0\"></span>telemetr\u00eda (<span class=\"_ _1\"></span>UGE SIA Vendon) - <span class=\"_ _2\"> </span>Time &amp; Security (UGE Primion) Para todas las unidades generadoras de efectivo los par\u00e1metros m\u00e1s relevante<span class=\"_ _0\"></span>s son:<span class=\"_ _2a\"> </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>importe neto de la cifra de negocios, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>resultado de explotaci\u00f3n, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>capital circulante, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>inversiones en activos fijos, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>hip\u00f3tesis de crecimiento. </span>Las <span class=\"_ _1\"></span>partidas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>balance <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>incluyen <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libros <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>UGE <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>que se <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omparan <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>en uso son: \u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Inmovilizado intangible-fondo de comercio, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Inmovilizado intangible-otro inmovilizado intangible, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Inmovilizado material, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Existencias, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Deudores comerciales y otras cuentas a cobrar, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Acreedores comerciales y otras cuentas a pagar </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Activos/pasivos por contrato. </span>En <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>caso <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>importe <span class=\"_ _d\"> </span>recuperable <span class=\"_ _8\"> </span>s<span class=\"_ _1\"></span>ea <span class=\"_ _8\"> </span>i<span class=\"_ _1\"></span>nferior <span class=\"_ _8\"> </span>al  valor <span class=\"_ _8\"> </span>neto  e<span class=\"_ _0\"></span>n <span class=\"_ _d\"> </span>libros <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>activo, <span class=\"_ _8\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>registra <span class=\"_ _8\"> </span>la correspondiente <span class=\"_ _9\"> </span>p\u00e9rdida <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>deterioro <span class=\"_ _9\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>cargo <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>\u201cDeterioro <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>resultado <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>enajenaciones <span class=\"_ _9\"> </span>de inmovilizado <span class=\"_ _1\"></span><span class=\"ffa\">\u2013</span> <span class=\"_ _1\"></span><span class=\"ffa\">Deterioro <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>inmovilizado\u201d <span class=\"_ _1\"></span></span><span class=\"ls11\"></span><span class=\"ls11\">de <span class=\"_ _1\"></span></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>consolidada, <span class=\"_ _1\"></span>dado <span class=\"_ _1\"></span>que, <span class=\"_ _1\"></span>tal <span class=\"_ _1\"></span>y como se determina en NIIF 3, los fondos de comercio no son objeto de amortizaci\u00f3n.  <span class=\"_ _12\"> </span>Las <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>deterioro, <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>hubie<span class=\"_ _1\"></span>ra, <span class=\"_ _a\"></span>relacionadas <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>fondos <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>comercio <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>objeto <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>reversi\u00f3n posterior.  <span class=\"_ _12\"> </span>En el <span class=\"_ _b\"></span>mom<span class=\"_ _1\"></span>ento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la e<span class=\"_ _0\"></span>najenaci\u00f3n <span class=\"_ _0\"></span>de una <span class=\"_ _b\"></span>sociedad dependiente, el i<span class=\"_ _0\"></span>mporte atribu<span class=\"_ _0\"></span>ible del <span class=\"_ _b\"></span>fondo de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omercio <span class=\"_ _0\"></span>se incluye en la determinaci\u00f3n de los beneficios o p\u00e9rdidas procedentes <span class=\"_ _0\"></span>de la enajenaci\u00f3n.<span class=\"_ _1\"></span>  <span class=\"_ _12\"> </span>A 31 de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>023 y 2022, los <span class=\"_ _b\"></span>fo<span class=\"_ _1\"></span>ndos de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omercio son b\u00e1sicamente lo<span class=\"_ _0\"></span>s surgidos <span class=\"_ _0\"></span>en las <span class=\"_ _0\"></span>adquisiciones de <span class=\"_ _0\"></span>Coges, <span class=\"_ _b\"></span>S.p.A. <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>2005, Coff<span class=\"_ _0\"></span>etek, <span class=\"_ _0\"></span>Ltd. <span class=\"_ _b\"></span>y S<span class=\"_ _0\"></span>ubgrupo <span class=\"_ _b\"></span>Primion <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>2008<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>y As<span class=\"_ _0\"></span>caso, <span class=\"_ _b\"></span>S.L.U. <span class=\"ls14\">y <span class=\"_ _b\"></span><span class=\"ls0\">SIA <span class=\"_ _0\"></span>Vendon <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>2022. </span></span>V\u00e9ase en la Nota 4 la informaci\u00f3n relativa a la evaluaci\u00f3n del riesgo de deterioro realiz<span class=\"_ _0\"></span>ada.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "Combinaci\u00f3n de negocios   En una combinaci\u00f3n de negocios, el adquirente mide los activos adquiridos y los pasivos asumidos (incluidos pasivos  contingentes)  identificables  a sus valores razonables  a  la  fecha  de adquisici\u00f3n (Nota  2.2.b). Las estimaciones de los valores razonables a la fecha de adquisici\u00f3n se basan en juicios y se establecen mediante t\u00e9cnicas de medici\u00f3n que tambi\u00e9n pueden apoyarse en tasadores independientes. El periodo de medici\u00f3n, que es el periodo posterior a la fecha de adquisici\u00f3n en el que el adquirente puede ajustar los importes provisionales reconocidos en una combinaci\u00f3n de negocios, proporciona al adquirente un plazo de tiempo razonable para obtener la informaci\u00f3n necesaria para identificar y medir, a la fecha de adquisici\u00f3n conforme a la NIIF 3, entre otras cosas, los activos adquiridos y pasivos asumidos identificables, la contraprestaci\u00f3n entregada o el \u201cFondo de comercio\u201d resultante (Nota 4). La enmienda a la NIIF 3 \u2013 Definici\u00f3n de un Negocio aclara que, para ser considerado un negocio, un conjunto integrado de actividades y activos debe incluir, como m\u00ednimo, un insumo y un proceso sustantivo que juntos contribuyan de forma significativa a la capacidad de crear productos.  Los activos intangibles generados internamente, as\u00ed como los que surgen de la asignaci\u00f3n del \u201cPPA\u201d (Nota 2.2.b.), se amortizan linealmente a lo largo de sus vidas \u00fatiles (entre 3 y 10 a\u00f1os). A fin de cada ejercicio se revisan  las  posibilidades  t\u00e9cnicas,  econ\u00f3micas  y  financieras  de  cada  proyecto.  Cuando  la  evoluci\u00f3n  del proyecto es negativa o no existen planes de financiaci\u00f3n para ser llevados a t\u00e9rmino efectivo, se aplica su importe \u00edntegro al resultado del ejercicio. Estos proyectos se refieren b\u00e1sicamente al desarrollo de diversos programas de hardware y software para sistemas de registro de tiempos y datos operacionales.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "Combinaci\u00f3n de negocios   En una combinaci\u00f3n de negocios, el adquirente mide los activos adquiridos y los pasivos asumidos (incluidos pasivos  contingentes)  identificables  a sus valores razonables  a  la  fecha  de adquisici\u00f3n (Nota  2.2.b). Las estimaciones de los valores razonables a la fecha de adquisici\u00f3n se basan en juicios y se establecen mediante t\u00e9cnicas de medici\u00f3n que tambi\u00e9n pueden apoyarse en tasadores independientes. El periodo de medici\u00f3n, que es el periodo posterior a la fecha de adquisici\u00f3n en el que el adquirente puede ajustar los importes provisionales reconocidos en una combinaci\u00f3n de negocios, proporciona al adquirente un plazo de tiempo razonable para obtener la informaci\u00f3n necesaria para identificar y medir, a la fecha de adquisici\u00f3n conforme a la NIIF 3, entre otras cosas, los activos adquiridos y pasivos asumidos identificables, la contraprestaci\u00f3n entregada o el \u201cFondo de comercio\u201d resultante (Nota 4). La enmienda a la NIIF 3 \u2013 Definici\u00f3n de un Negocio aclara que, para ser considerado un negocio, un conjunto integrado de actividades y activos debe incluir, como m\u00ednimo, un insumo y un proceso sustantivo que juntos contribuyan de forma significativa a la capacidad de crear productos.  b)  Otros activos intangibles  Son activos no monetarios identificables, aunque sin apariencia f\u00edsica, que surgen como consecuencia de un negocio jur\u00eddico o han sido desarrollados por las entidades consolidadas. S\u00f3lo se reconocen contablemente aquellos  cuyo  coste  puede  estimarse  de  manera  razonablemente  objetiva  y  de  los  que  las  entidades consolidadas estiman probable obtener en el futuro beneficios econ\u00f3micos. Los activos intangibles se reconocen inicialmente por su coste de adquisici\u00f3n o producci\u00f3n (o valor razonable en  combinaciones  de  negocio)  y,  posteriormente,  se  valoran  a  su  coste  menos,  seg\u00fan  proceda,  su correspondiente amortizaci\u00f3n acumulada y las p\u00e9rdidas por deterioro que hayan experimentado. En ambos casos, las entidades consolidadas reconocen contablemente cualquier p\u00e9rdida que haya podido producirse en el valor registrado de estos activos con origen en su deterioro, utiliz\u00e1ndose como contrapartida el ep\u00edgrafe \u201cDeterioro y resultado por enajenaciones de inmovilizado \u2013 Deterioro del inmovilizado\u201d de la cuenta de p\u00e9rdidas y ganancias consolidada. Los criterios para el reconocimiento de las p\u00e9rdidas por deterioro de estos activos y, en su caso, de las recuperaciones de las p\u00e9rdidas por deterioro, registradas en ejercicios anteriores, son similares a los aplicados para los activos materiales (Nota 3.f). Los conceptos incluidos en este ep\u00edgrafe son: Marcas   Las  marcas  se  valoran  inicialmente  a  su  precio  de  adquisici\u00f3n  (o  valor  razonable  en  combinaciones  de negocios) y se amortizan linealmente a lo largo de sus vidas \u00fatiles estimadas generalmente en un plazo entre 5 y 15 a\u00f1os (Nota 2.2.b.).  Aplicaciones inform\u00e1ticas   Las  aplicaciones  inform\u00e1ticas  pueden  estar  contenidas  en  un  activo  material  o  tener  sustancia  f\u00edsica, incorporando por tanto elementos tangibles e intangibles. Estos activos se reconocen como activo material en el  caso  de  que  formen  parte  integral  del  activo  material  vinculado  siendo  indispensables  para  su funcionamiento.   La amortizaci\u00f3n de las aplicaciones inform\u00e1ticas se realiza linealmente en un per\u00edodo de entre 2 y 5 a\u00f1os desde la entrada en explotaci\u00f3n de cada aplicaci\u00f3n.   Los costes de mantenimiento de los sistemas inform\u00e1ticos se registran con cargo a la cuenta de p\u00e9rdidas y ganancias consolidada del ejercicio en que se incurren. Cartera de clientes Cuando  en  una  combinaci\u00f3n  de  negocios  (Nota  2.2.b)  el  Grupo  considera  que  debido  a  los  esfuerzos empleados por la sociedad adquirida en desarrollar las relaciones con sus clientes se cuenta con un grado de control suficiente sobre los beneficios econ\u00f3micos que se podr\u00e1n derivar de los mismos y que \u00e9stos van a continuar demandando los bienes y servicios que se les vienen ofreciendo, se consideran dichas relaciones activables, firm\u00e1ndose por lo tanto como un activo intangible que se amortiza en un periodo de entre 5 y 12 a\u00f1os. Estos activos se registran en la combinaci\u00f3n de negocios por su valor razonable a la fecha (considerando su efecto  fiscal) que se estima como el importe que  la  entidad  habr\u00eda pagado por el activo, en la  fecha  de adquisici\u00f3n, en una transacci\u00f3n entre un comprador y un vendedor interesados y debidamente informados, que se realice en condiciones de independencia mutua teniendo en cuenta la mejor informaci\u00f3n disponible. Investigaci\u00f3n y desarrollo   El Grupo sigue la pol\u00edtica de registrar como gastos del ejercicio los gastos de investigaci\u00f3n y desarrollo en los que incurre, salvo en el caso de activos intangibles surgidos de proyectos de desarrollo que se reconocen (de acuerdo con las NIIF) como tal si, y s\u00f3lo si, el Grupo puede demostrar todos los extremos siguientes: T\u00e9cnicamente, es posible completar la producci\u00f3n del activo intangible de forma que pueda estar disponible para su utilizaci\u00f3n o su venta. -  Su intenci\u00f3n de completar el activo intangible en cuesti\u00f3n, para usarlo o venderlo. Su capacidad para utilizar o vender el activo intangible. -  La forma en que el activo intangible vaya a generar probables beneficios econ\u00f3micos en el futuro. Entre otras cosas, el Grupo debe demostrar la existencia de un mercado para la producci\u00f3n que genere el activo intangible o para el activo en s\u00ed, o bien, en el caso de que vaya a ser utilizado internamente, la utilidad del mismo para la entidad. La  disponibilidad  de  los  adecuados  recursos  t\u00e9cnicos,  financieros  o  de  otro  tipo,  para  completar  el desarrollo y para utilizar o vender el activo intangible. -  Su capacidad para medir de forma fiable, el desembolso atribuible al activo intangible durante su desarrollo. En el Grupo esto se cumple principalmente en el caso de determinados proyectos de desarrollo del Subgrupo Primion.   Los activos intangibles generados internamente, as\u00ed como los que surgen de la asignaci\u00f3n del \u201cPPA\u201d (Nota 2.2.b.), se amortizan linealmente a lo largo de sus vidas \u00fatiles (entre 3 y 10 a\u00f1os). A fin de cada ejercicio se revisan  las  posibilidades  t\u00e9cnicas,  econ\u00f3micas  y  financieras  de  cada  proyecto.  Cuando  la  evoluci\u00f3n  del proyecto es negativa o no existen planes de financiaci\u00f3n para ser llevados a t\u00e9rmino efectivo, se aplica su importe \u00edntegro al resultado del ejercicio. Estos proyectos se refieren b\u00e1sicamente al desarrollo de diversos programas de hardware y software para sistemas de registro de tiempos y datos operacionales.    Cuando  no  puede  reconocerse  un  activo  intangible  generado  internamente,  los  costes  de  desarrollo  se reconocen como gasto en el periodo en que se incurren.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "Fondo de comercio El <span class=\"_ _7\"></span>fondo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>comercio <span class=\"_ _a\"></span>generado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>consolidaci\u00f3n <span class=\"_ _7\"></span>representa <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>exceso <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>coste <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>sobre <span class=\"_ _7\"></span>la participaci\u00f3n  del  Grupo  en  el  v<span class=\"_ _1\"></span>alor  razonable  de  los  activos  y  pasivos  identificables  de  una<span class=\"_ _1\"></span>  sociedad dependiente o entidad controlada conjuntamente en la fecha de adquisici\u00f3n.<span class=\"_ _2a\"> </span>Las <span class=\"_ _9\"></span>difer<span class=\"_ _0\"></span>encias <span class=\"_ _6\"></span>positivas <span class=\"_ _9\"></span>entr<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>coste <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _6\"></span>participaciones <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>capital <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _9\"></span>en<span class=\"_ _0\"></span>tidades <span class=\"_ _6\"></span>consolidadas respecto  a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _d\"> </span>correspondientes <span class=\"_ _d\"> </span>valores  te\u00f3rico-contables  adquiridos, <span class=\"_ _8\"> </span>ajustados  en <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>fecha  de <span class=\"_ _8\"> </span>p<span class=\"_ _1\"></span>rimera consolidaci\u00f3n, se imputan de la siguiente forma:<span class=\"_ _2a\"> </span>1.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Si son asignab<span class=\"_ _0\"></span>les a e<span class=\"_ _0\"></span>lementos patrimoniales <span class=\"_ _0\"></span>concretos de <span class=\"_ _b\"></span>las sociedades adquiridas, a<span class=\"_ _0\"></span>umentando el <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alor </span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>(o <span class=\"_ _1\"></span>reduciendo el <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>pasivos) <span class=\"_ _1\"></span>cuyos <span class=\"_ _1\"></span>valores d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>mercado fuesen <span class=\"_ _1\"></span>superiores <span class=\"_ _1\"></span>(inferiores) <span class=\"_ _1\"></span>a los <span class=\"_ _1\"></span>valores <span class=\"_ _1\"></span>netos <span class=\"_ _1\"></span>contables <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>guran <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>sus<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>balances <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>cuyo <span class=\"_ _1\"></span>tratamiento <span class=\"_ _1\"></span>contable sea similar al de los mismos activos (pasivos) del Grupo: amortizaci\u00f3n, <span class=\"_ _0\"></span>devengo, etc.<span class=\"_ _2a\"> </span>2.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Si <span class=\"_ _1\"></span>son <span class=\"_ _a\"></span>asignables <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>unos <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ntangibles <span class=\"_ _1\"></span>concretos, <span class=\"_ _1\"></span>reconoci\u00e9ndolos <span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>pl\u00edcitamente <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>balance <span class=\"_ _1\"></span>de </span>situaci\u00f3n <span class=\"_ _8\"> </span>consolidado <span class=\"_ _8\"> </span>siempre <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>razonable <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>fecha <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>adquisici\u00f3n <span class=\"_ _8\"> </span>pueda <span class=\"_ _8\"> </span>determinarse fiablemente.  3.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Las <span class=\"_ _1\"></span>diferencias <span class=\"_ _a\"></span>restantes <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>registran <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>fondo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>comercio, <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>asigna <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _a\"></span>o <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _a\"></span>unidades </span>generadoras de efectivo espec\u00edficas.  <span class=\"_ _12\"> </span>Los fon<span class=\"_ _0\"></span>dos de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>comercio <span class=\"_ _0\"></span>s\u00f3lo s<span class=\"_ _0\"></span>e reg<span class=\"_ _0\"></span>istran <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>adquiridos <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>t\u00ed<span class=\"_ _1\"></span>tulo <span class=\"_ _b\"></span>on<span class=\"_ _1\"></span>eroso <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>presentan, <span class=\"_ _0\"></span>por <span class=\"_ _b\"></span>ta<span class=\"_ _1\"></span>nto,<span class=\"_ _0\"></span> pagos anticipados realizados por la e<span class=\"_ _1\"></span>ntidad adquirente de los beneficios econ\u00f3micos futuros d<span class=\"_ _1\"></span>erivados de los activos de la entidad adquirida que no sean individual y separadamente identificables y reconocibles.  <span class=\"_ _12\"> </span>Los <span class=\"_ _7\"></span>fondos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>comercio <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>manti<span class=\"_ _1\"></span>enen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>alorados <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>adquisici\u00f3n<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>mino<span class=\"_ _1\"></span>rad<span class=\"ls11\">o <span class=\"_ _7\"></span></span>-en <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _7\"></span>caso- <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>los deterioros  de  su <span class=\"_ _d\"> </span>valor  conta<span class=\"_ _0\"></span>ble  respecto  de <span class=\"_ _d\"> </span>su  valor  re<span class=\"_ _0\"></span>cuperable<span class=\"_ _1\"></span>.  El  Grupo <span class=\"_ _d\"> </span>Azkoyen  realiza  de <span class=\"_ _d\"> </span>forma sistem\u00e1tica <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>an\u00e1lisis <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>u <span class=\"_ _9\"> </span>re<span class=\"_ _1\"></span>cuperabilidad <span class=\"_ _8\"> </span>al  cierre <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>cada<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>ejercicio, <span class=\"_ _8\"> </span>o <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ocasiones <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>os acontecimientos o los cambios de circunstancias indican que podr\u00eda haberse deteriorado <span class=\"_ _1\"></span>(Nota 4<span class=\"ls18\">).</span>  <span class=\"_ _12\"> </span>El <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>recuperable <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>mayor <span class=\"_ _a\"></span>entre <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mercado <span class=\"_ _1\"></span>minorado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>costes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>venta <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _a\"></span>en uso, <span class=\"_ _1\"></span>entendiendo <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>\u00e9ste <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>actual <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>caja <span class=\"_ _1\"></span>futuros <span class=\"_ _1\"></span>estimados. <span class=\"_ _1\"></span>Para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _a\"></span>del v<span class=\"_ _1\"></span>alor <span class=\"_ _7\"></span>en uso <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>hip<span class=\"_ _1\"></span>\u00f3tesis <span class=\"_ _9\"></span>utilizadas <span class=\"_ _9\"> </span>incluyen <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>tasas <span class=\"_ _8\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>descuento <span class=\"_ _9\"> </span>antes <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>impuestos, <span class=\"_ _9\"> </span>tasas <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>crecimiento <span class=\"_ _9\"> </span>y cambios esperados en los p<span class=\"_ _1\"></span>recios de venta y en los costes. El Grupo Az<span class=\"_ _1\"></span>koyen estima las tasas de descuento antes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>mpuestos <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>recogen <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>dinero <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>tiempo <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>riesgos <span class=\"_ _0\"></span>asociados<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>unidad <span class=\"_ _0\"></span>generadora de <span class=\"_ _b\"></span>efe<span class=\"_ _1\"></span>ctivo. <span class=\"_ _b\"></span>Las <span class=\"_ _b\"></span>tasas<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>crecimiento <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>variaciones <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>precios <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>costes <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>basan<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>previsiones <span class=\"_ _0\"></span>internas y sectoriales y la experiencia y expectativas futuras, respecti<span class=\"_ _0\"></span>vamente.<span class=\"_ _1\"></span>  <span class=\"_ _12\"> </span>Los flujos futuros de efectivo resultan de las proyeccione<span class=\"_ _0\"></span>s realizadas por el Grupo Azkoyen para las unidades generadoras de <span class=\"_ _b\"></span>efectivo, para <span class=\"_ _b\"></span>un periodo <span class=\"_ _0\"></span>de 5 <span class=\"_ _b\"></span>a\u00f1os (que <span class=\"_ _b\"></span>utilizan las <span class=\"_ _0\"></span>hip\u00f3tesis <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>precios d<span class=\"_ _0\"></span>e venta <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>volumen <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>experiencia <span class=\"_ _a\"></span>y <span class=\"_ _6\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>planes estrat\u00e9gicos <span class=\"_ _0\"></span>aprobados <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>vigor) y <span class=\"_ _b\"></span>la consider<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>un valor <span class=\"_ _b\"></span>residual <span class=\"_ _0\"></span>calculado <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>una tasa <span class=\"_ _b\"></span>de c<span class=\"_ _1\"></span>recimiento sustentada.  A <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>artir <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>proyecciones<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>realizadas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>un <span class=\"_ _7\"></span>periodo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>5 <span class=\"_ _7\"></span>a\u00f1os, <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>calcula <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>flujo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>aja normalizado, al considerarse que a partir de esa fecha se ha<span class=\"_ _0\"></span>br\u00e1 considerado un nivel maduro y constante.<span class=\"_ _1\"></span> El flujo <span class=\"_ _1\"></span>de caja l<span class=\"_ _1\"></span>ibre normalizado surge <span class=\"_ _1\"></span>de ajustar ligeramente <span class=\"_ _1\"></span>(seg\u00fan el c<span class=\"_ _1\"></span>aso, al alza o<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>la baja), el <span class=\"_ _1\"></span>EBIT del a\u00f1o  5,  descontando  al <span class=\"_ _d\"> </span>mismo  los  impuestos  a  hacer  fre<span class=\"_ _0\"></span>nte,  igualando  amortizaciones  e <span class=\"_ _d\"> </span>inversiones  y considerando constante la variaci\u00f3n de circulante. <span class=\"_ _d\"> </span> Asimismo, las UGES que componen el Grupo Azkoyen son las siguientes: - <span class=\"_ _2\"> </span>Coffee &amp; Vending Systems (en la que se incluye UGE Coffetek) - <span class=\"_ _2\"> </span>M\u00e1quinas espresso tradicionales de caf\u00e9 premium (UGE Ascaso Factory).<span class=\"_ _2a\"> </span>Retail y medios de pagos industriales - <span class=\"_ _2\"> </span>Medios de pago para m\u00e1quinas de vending (UGE Coges)<span class=\"_ _2a\"> </span>Conectividad y soluciones IoT en medios de pago digitales y <span class=\"_ _0\"></span>telemetr\u00eda (<span class=\"_ _1\"></span>UGE SIA Vendon) - <span class=\"_ _2\"> </span>Time &amp; Security (UGE Primion) Para todas las unidades generadoras de efectivo los par\u00e1metros m\u00e1s relevante<span class=\"_ _0\"></span>s son:<span class=\"_ _2a\"> </span>importe neto de la cifra de negocios, \u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>resultado de explotaci\u00f3n, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>capital circulante, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>inversiones en activos fijos, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>hip\u00f3tesis de crecimiento. </span>Las <span class=\"_ _1\"></span>partidas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>balance <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>incluyen <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libros <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>UGE <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>que se <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omparan <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>en uso son: \u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Inmovilizado intangible-fondo de comercio, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Inmovilizado intangible-otro inmovilizado intangible, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Inmovilizado material, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Existencias, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Deudores comerciales y otras cuentas a cobrar, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Acreedores comerciales y otras cuentas a pagar </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Activos/pasivos por contrato. </span>En <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>caso <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>importe <span class=\"_ _d\"> </span>recuperable <span class=\"_ _8\"> </span>s<span class=\"_ _1\"></span>ea <span class=\"_ _8\"> </span>i<span class=\"_ _1\"></span>nferior <span class=\"_ _8\"> </span>al  valor <span class=\"_ _8\"> </span>neto  e<span class=\"_ _0\"></span>n <span class=\"_ _d\"> </span>libros <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>activo, <span class=\"_ _8\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>registra <span class=\"_ _8\"> </span>la correspondiente <span class=\"_ _9\"> </span>p\u00e9rdida <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>deterioro <span class=\"_ _9\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>cargo <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>\u201cDeterioro <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>resultado <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>enajenaciones <span class=\"_ _9\"> </span>de inmovilizado <span class=\"_ _1\"></span><span class=\"ffa\">\u2013</span> <span class=\"_ _1\"></span><span class=\"ffa\">Deterioro <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>inmovilizado\u201d <span class=\"_ _1\"></span></span><span class=\"ls11\"></span><span class=\"ls11\">de <span class=\"_ _1\"></span></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>consolidada, <span class=\"_ _1\"></span>dado <span class=\"_ _1\"></span>que, <span class=\"_ _1\"></span>tal <span class=\"_ _1\"></span>y como se determina en NIIF 3, los fondos de comercio no son objeto de amortizaci\u00f3n.  <span class=\"_ _12\"> </span>Las <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>deterioro, <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>hubie<span class=\"_ _1\"></span>ra, <span class=\"_ _a\"></span>relacionadas <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>fondos <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>comercio <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>objeto <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>reversi\u00f3n posterior.  <span class=\"_ _12\"> </span>En el <span class=\"_ _b\"></span>mom<span class=\"_ _1\"></span>ento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la e<span class=\"_ _0\"></span>najenaci\u00f3n <span class=\"_ _0\"></span>de una <span class=\"_ _b\"></span>sociedad dependiente, el i<span class=\"_ _0\"></span>mporte atribu<span class=\"_ _0\"></span>ible del <span class=\"_ _b\"></span>fondo de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omercio <span class=\"_ _0\"></span>se incluye en la determinaci\u00f3n de los beneficios o p\u00e9rdidas procedentes <span class=\"_ _0\"></span>de la enajenaci\u00f3n.<span class=\"_ _1\"></span>  <span class=\"_ _12\"> </span>A 31 de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>023 y 2022, los <span class=\"_ _b\"></span>fo<span class=\"_ _1\"></span>ndos de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omercio son b\u00e1sicamente lo<span class=\"_ _0\"></span>s surgidos <span class=\"_ _0\"></span>en las <span class=\"_ _0\"></span>adquisiciones de <span class=\"_ _0\"></span>Coges, <span class=\"_ _b\"></span>S.p.A. <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>2005, Coff<span class=\"_ _0\"></span>etek, <span class=\"_ _0\"></span>Ltd. <span class=\"_ _b\"></span>y S<span class=\"_ _0\"></span>ubgrupo <span class=\"_ _b\"></span>Primion <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>2008<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>y As<span class=\"_ _0\"></span>caso, <span class=\"_ _b\"></span>S.L.U. <span class=\"ls14\">y <span class=\"_ _b\"></span><span class=\"ls0\">SIA <span class=\"_ _0\"></span>Vendon <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>2022. </span></span>V\u00e9ase en la Nota 4 la informaci\u00f3n relativa a la evaluaci\u00f3n del riesgo de deterioro realiz<span class=\"_ _0\"></span>ada.<span class=\"_ _1\"></span> b)<span class=\"ls0\"> <span class=\"_ _f\"> </span>Otros activos intangibles</span> <span class=\"_ _12\"> </span>Son <span class=\"_ _1\"></span>activos no <span class=\"_ _1\"></span>monetarios <span class=\"_ _1\"></span>identificables, <span class=\"_ _1\"></span>aunque sin <span class=\"_ _1\"></span>apariencia f\u00edsica, <span class=\"_ _1\"></span>que s<span class=\"_ _1\"></span>urgen como <span class=\"_ _1\"></span>consecuencia <span class=\"_ _1\"></span>de un negocio <span class=\"_ _1\"></span>ju<span class=\"_ _1\"></span>r\u00eddico <span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>han <span class=\"_ _1\"></span>sido <span class=\"_ _a\"></span>desarrollados <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>entidades <span class=\"_ _1\"></span>consolidadas. <span class=\"_ _a\"></span>S\u00f3lo <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>reconocen <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontablemente aquellos  cuyo  coste  p<span class=\"_ _1\"></span>uede  estimarse  de  manera <span class=\"_ _11\"> </span>razonablemente  objetiva  y  de  los  que <span class=\"_ _11\"> </span>las  entidades consolidadas estiman probable obtener en el futuro benefici<span class=\"_ _0\"></span>os econ\u00f3micos.<span class=\"_ _2a\"> </span>Los activos intangibles se reconocen inicialmente por su coste de adquis<span class=\"_ _0\"></span>ici\u00f3n o producci\u00f3n <span class=\"_ _1\"></span>(o valor razonable en <span class=\"_ _f\"> </span>combinaciones <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>negoc<span class=\"_ _0\"></span>io) <span class=\"_ _f\"> </span>y, <span class=\"_ _f\"> </span>posteriormente, <span class=\"_ _f\"> </span>se <span class=\"_ _11\"> </span>valoran <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>su <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>oste <span class=\"_ _f\"> </span>menos, <span class=\"_ _11\"> </span>seg\u00fan <span class=\"_ _f\"> </span>proceda, <span class=\"_ _f\"> </span>su correspondiente amortizaci\u00f3n acumulada y las p\u00e9rdidas por deterioro que hayan experimentado.<span class=\"_ _2a\"> </span>En <span class=\"_ _7\"></span>ambos <span class=\"_ _7\"></span>casos, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>entidades <span class=\"_ _7\"></span>consolidadas <span class=\"_ _7\"></span>reconocen <span class=\"_ _7\"></span>contablemente <span class=\"_ _a\"></span>cu<span class=\"_ _1\"></span>alquier <span class=\"_ _a\"></span>p\u00e9rdida <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>haya <span class=\"_ _7\"></span>podido producirse en <span class=\"_ _1\"></span>el valor <span class=\"_ _1\"></span>registrado de <span class=\"_ _1\"></span>estos activos con <span class=\"_ _1\"></span>origen en <span class=\"_ _1\"></span>su deterioro, <span class=\"_ _1\"></span>utiliz\u00e1ndose como <span class=\"_ _1\"></span>contrapartida el ep\u00edgrafe <span class=\"_ _0\"></span>\u201c<span class=\"ff3\">Deterioro <span class=\"_ _0\"></span>y re<span class=\"_ _0\"></span>sultado <span class=\"_ _0\"></span>por enajenac<span class=\"_ _0\"></span>iones de <span class=\"_ _b\"></span>inmovilizado <span class=\"ffa\">\u2013</span> Deterioro <span class=\"_ _0\"></span>del i<span class=\"_ _0\"></span>nmovilizado<span class=\"ffa\">\u201d de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta </span></span>de <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>ganancias <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>onsolidada. <span class=\"_ _a\"></span>Los <span class=\"_ _7\"></span>criterios <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>ara <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>reconocimiento <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>deterioro <span class=\"_ _7\"></span>de estos <span class=\"_ _6\"></span>activos <span class=\"_ _7\"></span>y, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>aso, <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _7\"></span>recuperaciones <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _7\"></span>deterioro,<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>registradas <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>ejercicios anteriores, son similares a los aplicados para los activos materiales (<span class=\"_ _1\"></span>Nota <span class=\"ls11\">3.</span>f<span class=\"ls18\">).<span class=\"_ _2a\"> </span></span>Los conceptos incluidos en este ep\u00edgrafe son: Marcas  <span class=\"_ _12\"> </span>Las <span class=\"_ _8\"> </span>marcas <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>valoran <span class=\"_ _9\"> </span>inicialmente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>precio <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>ad<span class=\"_ _1\"></span>quisici\u00f3n <span class=\"_ _d\"> </span>(o <span class=\"_ _8\"> </span>valor <span class=\"_ _9\"> </span>razonable <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>combinaciones <span class=\"_ _8\"> </span>de negocios) y se amortizan linealmente a lo largo de sus vidas \u00fatiles estimadas generalmente en un pl<span class=\"_ _0\"></span>azo <span class=\"_ _1\"></span>entre 5 y 15 a\u00f1os (Nota 2.2.b.).<span class=\"_ _2a\"> </span> Aplicaciones inform\u00e1ticas  <span class=\"_ _12\"> </span>Las <span class=\"_ _11\"> </span>aplicaciones  inform\u00e1ticas <span class=\"_ _11\"> </span>pueden  es<span class=\"_ _1\"></span>tar  contenidas <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>un  activo <span class=\"_ _11\"> </span>material <span class=\"_ _11\"> </span>o  tener <span class=\"_ _11\"> </span>sustancia <span class=\"_ _11\"> </span>f\u00edsica, incorporando por tanto <span class=\"_ _0\"></span>elementos tangibles e intangi<span class=\"_ _0\"></span>bles. Estos activos se <span class=\"_ _0\"></span>reconocen como<span class=\"_ _0\"></span> activo material e<span class=\"_ _0\"></span>n el <span class=\"_ _10\"> </span>caso <span class=\"_ _e\"> </span>de <span class=\"_ _10\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _10\"> </span>for<span class=\"_ _0\"></span>men <span class=\"_ _e\"> </span>p<span class=\"_ _1\"></span>arte <span class=\"_ _e\"> </span>in<span class=\"_ _1\"></span>tegral <span class=\"_ _e\"> </span>del <span class=\"_ _10\"> </span>activo <span class=\"_ _10\"> </span>material <span class=\"_ _e\"> </span>vinculado <span class=\"_ _10\"> </span>siendo <span class=\"_ _e\"> </span>indispensables <span class=\"_ _10\"> </span>par<span class=\"_ _0\"></span>a <span class=\"_ _10\"> </span>s<span class=\"_ _0\"></span>u funcionamiento.  <span class=\"_ _12\"> </span>La <span class=\"_ _7\"></span>amortizaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>aplicaciones <span class=\"_ _7\"></span>inform\u00e1ticas <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>realiza <span class=\"_ _7\"></span>linealmente <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>un <span class=\"_ _7\"></span>per\u00edodo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>en<span class=\"_ _1\"></span>tre <span class=\"_ _9\"></span>2 <span class=\"_ _a\"></span><span class=\"ls17\">y <span class=\"_ _6\"></span></span>5 <span class=\"_ _7\"></span>a\u00f1os desde la entrada en explotaci\u00f3n de cada aplicaci\u00f3n.  <span class=\"_ _12\"> </span>Los <span class=\"_ _a\"></span>costes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>mantenimiento <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>sistemas <span class=\"_ _a\"></span>inform\u00e1ticos <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>registran <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>argo <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>cuenta <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>y ganancias consolidada del ejercicio en que se incurren. Cartera de clientes Cuando  e<span class=\"_ _0\"></span>n <span class=\"_ _d\"> </span>una <span class=\"_ _d\"> </span>combinaci\u00f3n <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>e  negocios <span class=\"_ _8\"> </span>(Nota  2.2.b) <span class=\"_ _8\"> </span>el  G<span class=\"_ _0\"></span>rupo <span class=\"_ _d\"> </span>considera  q<span class=\"_ _0\"></span>ue <span class=\"_ _d\"> </span>debido <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>esfuerzos empleados por la sociedad adquirida en <span class=\"_ _0\"></span>desarrollar las relaciones con sus clientes se cuenta con un grado d<span class=\"_ _0\"></span>e control <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>uficiente <span class=\"_ _a\"></span>sobre <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>beneficios <span class=\"_ _a\"></span>econ\u00f3micos <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>podr\u00e1n <span class=\"_ _7\"></span>derivar <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>mismos <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>\u00e9stos <span class=\"_ _a\"></span>van<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>a continuar <span class=\"_ _a\"></span>demandando <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>bienes <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>servicios <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>les <span class=\"_ _a\"></span>vienen <span class=\"_ _a\"></span>ofreciendo, <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>consideran <span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>relaciones activables, <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>rm\u00e1ndose <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>lo <span class=\"_ _1\"></span>tanto <span class=\"_ _a\"></span>como <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>activo <span class=\"_ _a\"></span>intangible <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>amortiza<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>periodo <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>entre <span class=\"_ _1\"></span>5 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>12 a\u00f1os. Estos <span class=\"_ _1\"></span>activos se <span class=\"_ _1\"></span>registran <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>combinaci\u00f3n <span class=\"_ _1\"></span>de negocios <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>su va<span class=\"_ _1\"></span>lor razonable <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fecha (considerando s<span class=\"_ _1\"></span>u efecto <span class=\"_ _9\"> </span>fiscal) <span class=\"_ _9\"></span>que <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>estima <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>mo <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>importe <span class=\"_ _6\"></span>que <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>entidad <span class=\"_ _9\"> </span>habr\u00eda <span class=\"_ _9\"></span>pagado <span class=\"_ _6\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>activo, <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _9\"> </span>fecha <span class=\"_ _9\"> </span>de adquisici\u00f3n, <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>transacci\u00f3n <span class=\"_ _a\"></span>entre <span class=\"_ _7\"></span>un <span class=\"_ _a\"></span>comprador <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>un <span class=\"_ _7\"></span>vendedor <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>nteresados <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>debidamente <span class=\"_ _a\"></span>informados, que se realice en condiciones de independencia mutua teniendo en cuenta la mejor infor<span class=\"_ _0\"></span>maci\u00f3n disponible.<span class=\"_ _1\"></span> Investigaci\u00f3n y desarrollo  <span class=\"_ _12\"> </span>El Grupo sigue la pol\u00edtica de registrar como gastos del ejercicio los gastos de inve<span class=\"_ _0\"></span>stigaci\u00f3n y desarrollo en los que incurre, salvo en el caso de activos intangibles surgidos <span class=\"_ _0\"></span><span class=\"ls11\">de<span class=\"ls0\"> proyectos de desarrollo qu<span class=\"_ _0\"></span>e se reconocen (de </span></span>acuerdo con <span class=\"ls12\">las</span> NIIF) como tal si, y s\u00f3lo si, el Grupo puede demostrar todos los extremos siguientes:<span class=\"_ _2a\"> </span>T\u00e9cnicamente, <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>posible <span class=\"_ _b\"></span>completar <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>producci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>intangible <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>pueda <span class=\"_ _c\"></span>esta<span class=\"_ _1\"></span>r <span class=\"_ _b\"></span>disponible para su utilizaci\u00f3n o su venta. - <span class=\"_ _2\"> </span>Su intenci\u00f3n de completar el activo intangible en cuesti\u00f3n, para usarlo o venderlo.<span class=\"_ _2a\"> </span>Su capacidad para utilizar o vender el activo intangi<span class=\"_ _0\"></span>ble. - <span class=\"_ _2\"> </span>La <span class=\"_ _1\"></span>forma <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>activo <span class=\"_ _a\"></span>intangible <span class=\"_ _a\"></span>vaya <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>generar <span class=\"_ _a\"></span>probables <span class=\"_ _a\"></span>beneficios <span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>on\u00f3micos <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>el<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>futuro. <span class=\"_ _a\"></span>Entre otras cosas, <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>debe <span class=\"_ _0\"></span>demostrar la <span class=\"_ _b\"></span>exis<span class=\"_ _1\"></span>tencia <span class=\"_ _0\"></span>de un <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ercado para <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>producci\u00f3n que <span class=\"_ _b\"></span>ge<span class=\"_ _1\"></span>nere el <span class=\"_ _0\"></span>activo<span class=\"_ _0\"></span> intangible o para el ac<span class=\"_ _1\"></span>tivo en s\u00ed, o bien, en el c<span class=\"_ _1\"></span>aso de que vaya a se<span class=\"_ _1\"></span>r utilizado internamente, la utilidad del mismo para la entidad.<span class=\"_ _2a\"> </span>La <span class=\"_ _d\"> </span>disponibilidad  d<span class=\"_ _0\"></span>e  los <span class=\"_ _8\"> </span>a<span class=\"_ _1\"></span>decuados  re<span class=\"_ _0\"></span>cursos  t\u00e9cnicos, <span class=\"_ _8\"> </span>financieros  o <span class=\"_ _d\"> </span>de  otro <span class=\"_ _d\"> </span>tipo, <span class=\"_ _d\"> </span>para  completar <span class=\"_ _d\"> </span>el desarrollo y para utilizar o vender el activo intangible. - <span class=\"_ _2\"> </span>Su <span class=\"_ _b\"></span>capacidad <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>medir <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>fiable, <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>desembolso <span class=\"_ _b\"></span>atribuible <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tivo <span class=\"_ _b\"></span>intangible <span class=\"_ _b\"></span>durante <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>desarro<span class=\"_ _1\"></span>llo.<span class=\"_ _1\"></span> En el Grupo esto se cumple principalmente en el caso de determinados proyectos de desarrollo del Subg<span class=\"_ _1\"></span>rupo<span class=\"_ _0\"></span> Primion.  <span class=\"_ _12\"> </span>Los <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>intangibles <span class=\"_ _7\"></span>generados <span class=\"_ _a\"></span>internamente<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>surgen <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span><span class=\"ffa\">la <span class=\"_ _a\"></span>asignaci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _7\"></span>\u201cPPA\u201d <span class=\"_ _a\"></span>(</span>Nota 2.2.b.), <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>ortizan <span class=\"_ _1\"></span>linealmente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>largo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>vidas <span class=\"_ _1\"></span>\u00fatiles<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>(entre <span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span><span class=\"ls17\">y <span class=\"_ _1\"></span><span class=\"ls11\">10</span></span> <span class=\"_ _1\"></span>a\u00f1os). <span class=\"_ _1\"></span>A <span class=\"_ _a\"></span>fin <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cada <span class=\"_ _a\"></span>ejercicio <span class=\"_ _1\"></span>se revisan <span class=\"_ _8\"> </span>las <span class=\"_ _d\"> </span>posibilidades <span class=\"_ _8\"> </span>t\u00e9cnicas, <span class=\"_ _8\"> </span>econ\u00f3micas <span class=\"_ _8\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>financieras <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>cada<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>proyecto. <span class=\"_ _8\"> </span>Cua<span class=\"_ _1\"></span>ndo <span class=\"_ _8\"> </span>la  evoluci\u00f3n <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>el<span class=\"_ _0\"></span> proyecto <span class=\"_ _7\"></span>es <span class=\"_ _a\"></span>neg<span class=\"_ _1\"></span>ativa <span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>existen <span class=\"_ _a\"></span>planes<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>financiaci\u00f3n <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>llevados <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>t\u00e9rmino <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>fectivo, <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>aplica <span class=\"_ _a\"></span>su importe <span class=\"_ _a\"></span>\u00edntegro <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>resultado <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>ejercicio.<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Estos <span class=\"_ _7\"></span>proyectos <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>re<span class=\"_ _1\"></span>fieren <span class=\"_ _a\"></span>b\u00e1sicamente <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>sarrollo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diversos programas de hardware y software para sistemas de registro de tiempos y datos operacionales.<span class=\"_ _2a\"> </span>  <span class=\"_ _12\"> </span>Cuando <span class=\"_ _d\"> </span>no <span class=\"_ _8\"> </span>puede <span class=\"_ _d\"> </span>reconocerse <span class=\"_ _8\"> </span>un <span class=\"_ _d\"> </span>activo <span class=\"_ _8\"> </span>intangible  g<span class=\"_ _0\"></span>enerado <span class=\"_ _8\"> </span>internamente, <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>costes <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>desarrollo <span class=\"_ _8\"> </span>se reconocen como gasto en el periodo en que se incurren.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "Fondo de comercio El <span class=\"_ _7\"></span>fondo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>comercio <span class=\"_ _a\"></span>generado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>consolidaci\u00f3n <span class=\"_ _7\"></span>representa <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>exceso <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>coste <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>sobre <span class=\"_ _7\"></span>la participaci\u00f3n  del  Grupo  en  el  v<span class=\"_ _1\"></span>alor  razonable  de  los  activos  y  pasivos  identificables  de  una<span class=\"_ _1\"></span>  sociedad dependiente o entidad controlada conjuntamente en la fecha de adquisici\u00f3n.<span class=\"_ _2a\"> </span>Las <span class=\"_ _9\"></span>difer<span class=\"_ _0\"></span>encias <span class=\"_ _6\"></span>positivas <span class=\"_ _9\"></span>entr<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>coste <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _6\"></span>participaciones <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>capital <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _9\"></span>en<span class=\"_ _0\"></span>tidades <span class=\"_ _6\"></span>consolidadas respecto  a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _d\"> </span>correspondientes <span class=\"_ _d\"> </span>valores  te\u00f3rico-contables  adquiridos, <span class=\"_ _8\"> </span>ajustados  en <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>fecha  de <span class=\"_ _8\"> </span>p<span class=\"_ _1\"></span>rimera consolidaci\u00f3n, se imputan de la siguiente forma:<span class=\"_ _2a\"> </span>1.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Si son asignab<span class=\"_ _0\"></span>les a e<span class=\"_ _0\"></span>lementos patrimoniales <span class=\"_ _0\"></span>concretos de <span class=\"_ _b\"></span>las sociedades adquiridas, a<span class=\"_ _0\"></span>umentando el <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alor </span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>(o <span class=\"_ _1\"></span>reduciendo el <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>pasivos) <span class=\"_ _1\"></span>cuyos <span class=\"_ _1\"></span>valores d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>mercado fuesen <span class=\"_ _1\"></span>superiores <span class=\"_ _1\"></span>(inferiores) <span class=\"_ _1\"></span>a los <span class=\"_ _1\"></span>valores <span class=\"_ _1\"></span>netos <span class=\"_ _1\"></span>contables <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>guran <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>sus<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>balances <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>cuyo <span class=\"_ _1\"></span>tratamiento <span class=\"_ _1\"></span>contable sea similar al de los mismos activos (pasivos) del Grupo: amortizaci\u00f3n, <span class=\"_ _0\"></span>devengo, etc.<span class=\"_ _2a\"> </span>2.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Si <span class=\"_ _1\"></span>son <span class=\"_ _a\"></span>asignables <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>unos <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ntangibles <span class=\"_ _1\"></span>concretos, <span class=\"_ _1\"></span>reconoci\u00e9ndolos <span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>pl\u00edcitamente <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>balance <span class=\"_ _1\"></span>de </span>situaci\u00f3n <span class=\"_ _8\"> </span>consolidado <span class=\"_ _8\"> </span>siempre <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>razonable <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>fecha <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>adquisici\u00f3n <span class=\"_ _8\"> </span>pueda <span class=\"_ _8\"> </span>determinarse fiablemente.  3.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Las <span class=\"_ _1\"></span>diferencias <span class=\"_ _a\"></span>restantes <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>registran <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>fondo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>comercio, <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>asigna <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _a\"></span>o <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _a\"></span>unidades </span>generadoras de efectivo espec\u00edficas.  <span class=\"_ _12\"> </span>Los fon<span class=\"_ _0\"></span>dos de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>comercio <span class=\"_ _0\"></span>s\u00f3lo s<span class=\"_ _0\"></span>e reg<span class=\"_ _0\"></span>istran <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>adquiridos <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>t\u00ed<span class=\"_ _1\"></span>tulo <span class=\"_ _b\"></span>on<span class=\"_ _1\"></span>eroso <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>presentan, <span class=\"_ _0\"></span>por <span class=\"_ _b\"></span>ta<span class=\"_ _1\"></span>nto,<span class=\"_ _0\"></span> pagos anticipados realizados por la e<span class=\"_ _1\"></span>ntidad adquirente de los beneficios econ\u00f3micos futuros d<span class=\"_ _1\"></span>erivados de los activos de la entidad adquirida que no sean individual y separadamente identificables y reconocibles.  <span class=\"_ _12\"> </span>Los <span class=\"_ _7\"></span>fondos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>comercio <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>manti<span class=\"_ _1\"></span>enen <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>alorados <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>adquisici\u00f3n<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>mino<span class=\"_ _1\"></span>rad<span class=\"ls11\">o <span class=\"_ _7\"></span></span>-en <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _7\"></span>caso- <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>los deterioros  de  su <span class=\"_ _d\"> </span>valor  conta<span class=\"_ _0\"></span>ble  respecto  de <span class=\"_ _d\"> </span>su  valor  re<span class=\"_ _0\"></span>cuperable<span class=\"_ _1\"></span>.  El  Grupo <span class=\"_ _d\"> </span>Azkoyen  realiza  de <span class=\"_ _d\"> </span>forma sistem\u00e1tica <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>an\u00e1lisis <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>u <span class=\"_ _9\"> </span>re<span class=\"_ _1\"></span>cuperabilidad <span class=\"_ _8\"> </span>al  cierre <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>cada<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>ejercicio, <span class=\"_ _8\"> </span>o <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ocasiones <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>os acontecimientos o los cambios de circunstancias indican que podr\u00eda haberse deteriorado <span class=\"_ _1\"></span>(Nota 4<span class=\"ls18\">).</span>  <span class=\"_ _12\"> </span>El <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>recuperable <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>mayor <span class=\"_ _a\"></span>entre <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mercado <span class=\"_ _1\"></span>minorado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>costes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>venta <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _a\"></span>en uso, <span class=\"_ _1\"></span>entendiendo <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>\u00e9ste <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>actual <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>caja <span class=\"_ _1\"></span>futuros <span class=\"_ _1\"></span>estimados. <span class=\"_ _1\"></span>Para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _a\"></span>del v<span class=\"_ _1\"></span>alor <span class=\"_ _7\"></span>en uso <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>hip<span class=\"_ _1\"></span>\u00f3tesis <span class=\"_ _9\"></span>utilizadas <span class=\"_ _9\"> </span>incluyen <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>tasas <span class=\"_ _8\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>descuento <span class=\"_ _9\"> </span>antes <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>impuestos, <span class=\"_ _9\"> </span>tasas <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>crecimiento <span class=\"_ _9\"> </span>y cambios esperados en los p<span class=\"_ _1\"></span>recios de venta y en los costes. El Grupo Az<span class=\"_ _1\"></span>koyen estima las tasas de descuento antes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>mpuestos <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>recogen <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>dinero <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>tiempo <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>riesgos <span class=\"_ _0\"></span>asociados<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>unidad <span class=\"_ _0\"></span>generadora de <span class=\"_ _b\"></span>efe<span class=\"_ _1\"></span>ctivo. <span class=\"_ _b\"></span>Las <span class=\"_ _b\"></span>tasas<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>crecimiento <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>variaciones <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>precios <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>costes <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>basan<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>previsiones <span class=\"_ _0\"></span>internas y sectoriales y la experiencia y expectativas futuras, respecti<span class=\"_ _0\"></span>vamente.<span class=\"_ _1\"></span>  <span class=\"_ _12\"> </span>Los flujos futuros de efectivo resultan de las proyeccione<span class=\"_ _0\"></span>s realizadas por el Grupo Azkoyen para las unidades generadoras de <span class=\"_ _b\"></span>efectivo, para <span class=\"_ _b\"></span>un periodo <span class=\"_ _0\"></span>de 5 <span class=\"_ _b\"></span>a\u00f1os (que <span class=\"_ _b\"></span>utilizan las <span class=\"_ _0\"></span>hip\u00f3tesis <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>precios d<span class=\"_ _0\"></span>e venta <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>volumen <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>experiencia <span class=\"_ _a\"></span>y <span class=\"_ _6\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>planes estrat\u00e9gicos <span class=\"_ _0\"></span>aprobados <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>vigor) y <span class=\"_ _b\"></span>la consider<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>un valor <span class=\"_ _b\"></span>residual <span class=\"_ _0\"></span>calculado <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>una tasa <span class=\"_ _b\"></span>de c<span class=\"_ _1\"></span>recimiento sustentada.  A <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>artir <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>proyecciones<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>realizadas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>un <span class=\"_ _7\"></span>periodo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>5 <span class=\"_ _7\"></span>a\u00f1os, <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>calcula <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>flujo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>aja normalizado, al considerarse que a partir de esa fecha se ha<span class=\"_ _0\"></span>br\u00e1 considerado un nivel maduro y constante.<span class=\"_ _1\"></span> El flujo <span class=\"_ _1\"></span>de caja l<span class=\"_ _1\"></span>ibre normalizado surge <span class=\"_ _1\"></span>de ajustar ligeramente <span class=\"_ _1\"></span>(seg\u00fan el c<span class=\"_ _1\"></span>aso, al alza o<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>la baja), el <span class=\"_ _1\"></span>EBIT del a\u00f1o  5,  descontando  al <span class=\"_ _d\"> </span>mismo  los  impuestos  a  hacer  fre<span class=\"_ _0\"></span>nte,  igualando  amortizaciones  e <span class=\"_ _d\"> </span>inversiones  y considerando constante la variaci\u00f3n de circulante. <span class=\"_ _d\"> </span> Asimismo, las UGES que componen el Grupo Azkoyen son las siguientes: - <span class=\"_ _2\"> </span>Coffee &amp; Vending Systems (en la que se incluye UGE Coffetek) - <span class=\"_ _2\"> </span>M\u00e1quinas espresso tradicionales de caf\u00e9 premium (UGE Ascaso Factory).<span class=\"_ _2a\"> </span>Retail y medios de pagos industriales - <span class=\"_ _2\"> </span>Medios de pago para m\u00e1quinas de vending (UGE Coges)<span class=\"_ _2a\"> </span>Conectividad y soluciones IoT en medios de pago digitales y <span class=\"_ _0\"></span>telemetr\u00eda (<span class=\"_ _1\"></span>UGE SIA Vendon) - <span class=\"_ _2\"> </span>Time &amp; Security (UGE Primion) Para todas las unidades generadoras de efectivo los par\u00e1metros m\u00e1s relevante<span class=\"_ _0\"></span>s son:<span class=\"_ _2a\"> </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>importe neto de la cifra de negocios, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>resultado de explotaci\u00f3n, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>capital circulante, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>inversiones en activos fijos, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>hip\u00f3tesis de crecimiento. </span>Las <span class=\"_ _1\"></span>partidas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>balance <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>incluyen <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libros <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>UGE <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>que se <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omparan <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>en uso son: \u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Inmovilizado intangible-fondo de comercio, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Inmovilizado intangible-otro inmovilizado intangible, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Inmovilizado material, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Existencias, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Deudores comerciales y otras cuentas a cobrar, </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Acreedores comerciales y otras cuentas a pagar </span>\u2212<span class=\"ff3\"> <span class=\"_ _13\"> </span>Activos/pasivos por contrato. </span>En <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>caso <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>importe <span class=\"_ _d\"> </span>recuperable <span class=\"_ _8\"> </span>s<span class=\"_ _1\"></span>ea <span class=\"_ _8\"> </span>i<span class=\"_ _1\"></span>nferior <span class=\"_ _8\"> </span>al  valor <span class=\"_ _8\"> </span>neto  e<span class=\"_ _0\"></span>n <span class=\"_ _d\"> </span>libros <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>activo, <span class=\"_ _8\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>registra <span class=\"_ _8\"> </span>la correspondiente <span class=\"_ _9\"> </span>p\u00e9rdida <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>deterioro <span class=\"_ _9\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>cargo <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>\u201cDeterioro <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>resultado <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>enajenaciones <span class=\"_ _9\"> </span>de inmovilizado <span class=\"_ _1\"></span><span class=\"ffa\">\u2013</span> <span class=\"_ _1\"></span><span class=\"ffa\">Deterioro <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>inmovilizado\u201d <span class=\"_ _1\"></span></span><span class=\"ls11\"></span><span class=\"ls11\">de <span class=\"_ _1\"></span></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>consolidada, <span class=\"_ _1\"></span>dado <span class=\"_ _1\"></span>que, <span class=\"_ _1\"></span>tal <span class=\"_ _1\"></span>y como se determina en NIIF 3, los fondos de comercio no son objeto de amortizaci\u00f3n.  <span class=\"_ _12\"> </span>Las <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>deterioro, <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>hubie<span class=\"_ _1\"></span>ra, <span class=\"_ _a\"></span>relacionadas <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>fondos <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>comercio <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>objeto <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>reversi\u00f3n posterior.  <span class=\"_ _12\"> </span>En el <span class=\"_ _b\"></span>mom<span class=\"_ _1\"></span>ento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la e<span class=\"_ _0\"></span>najenaci\u00f3n <span class=\"_ _0\"></span>de una <span class=\"_ _b\"></span>sociedad dependiente, el i<span class=\"_ _0\"></span>mporte atribu<span class=\"_ _0\"></span>ible del <span class=\"_ _b\"></span>fondo de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omercio <span class=\"_ _0\"></span>se incluye en la determinaci\u00f3n de los beneficios o p\u00e9rdidas procedentes <span class=\"_ _0\"></span>de la enajenaci\u00f3n.<span class=\"_ _1\"></span>  <span class=\"_ _12\"> </span>A 31 de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>023 y 2022, los <span class=\"_ _b\"></span>fo<span class=\"_ _1\"></span>ndos de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omercio son b\u00e1sicamente lo<span class=\"_ _0\"></span>s surgidos <span class=\"_ _0\"></span>en las <span class=\"_ _0\"></span>adquisiciones de <span class=\"_ _0\"></span>Coges, <span class=\"_ _b\"></span>S.p.A. <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>2005, Coff<span class=\"_ _0\"></span>etek, <span class=\"_ _0\"></span>Ltd. <span class=\"_ _b\"></span>y S<span class=\"_ _0\"></span>ubgrupo <span class=\"_ _b\"></span>Primion <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>2008<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>y As<span class=\"_ _0\"></span>caso, <span class=\"_ _b\"></span>S.L.U. <span class=\"ls14\">y <span class=\"_ _b\"></span><span class=\"ls0\">SIA <span class=\"_ _0\"></span>Vendon <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>2022. </span></span>V\u00e9ase en la Nota 4 la informaci\u00f3n relativa a la evaluaci\u00f3n del riesgo de deterioro realiz<span class=\"_ _0\"></span>ada.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "de la cuenta de p\u00e9rdidas y ganancias consolidada, dado que, tal y como se determina en NIIF 3, los fondos de comercio no son objeto de amortizaci\u00f3n. Las  marcas  se  valoran  inicialmente  a  su  precio  de  adquisici\u00f3n  (o  valor  razonable  en  combinaciones  de negocios) y se amortizan linealmente a lo largo de sus vidas \u00fatiles estimadas generalmente en un plazo entre 5 y 15 a\u00f1os (Nota 2.2.b.). La amortizaci\u00f3n de las aplicaciones inform\u00e1ticas se realiza linealmente en un per\u00edodo de entre 2 y 5 a\u00f1os desde la entrada en explotaci\u00f3n de cada aplicaci\u00f3n. Cuando  en  una  combinaci\u00f3n  de  negocios  (Nota  2.2.b)  el  Grupo  considera  que  debido  a  los  esfuerzos empleados por la sociedad adquirida en desarrollar las relaciones con sus clientes se cuenta con un grado de control suficiente sobre los beneficios econ\u00f3micos que se podr\u00e1n derivar de los mismos y que \u00e9stos van a continuar demandando los bienes y servicios que se les vienen ofreciendo, se consideran dichas relaciones activables, firm\u00e1ndose por lo tanto como un activo intangible que se amortiza en un periodo de entre 5 y 12 a\u00f1os. Los activos intangibles generados internamente, as\u00ed como los que surgen de la asignaci\u00f3n del \u201cPPA\u201d (Nota 2.2.b.), se amortizan linealmente a lo largo de sus vidas \u00fatiles (entre 3 y 10 a\u00f1os). A fin de cada ejercicio se revisan  las  posibilidades  t\u00e9cnicas,  econ\u00f3micas  y  financieras  de  cada  proyecto.  Cuando  la  evoluci\u00f3n  del proyecto es negativa o no existen planes de financiaci\u00f3n para ser llevados a t\u00e9rmino efectivo, se aplica su importe \u00edntegro al resultado del ejercicio. Estos proyectos se refieren b\u00e1sicamente al desarrollo de diversos programas de hardware y software para sistemas de registro de tiempos y datos operacionales. A menos que el Grupo est\u00e9 razonablemente seguro de obtener la propiedad del activo subyacente al finalizar el plazo del arrendamiento, el activo por derecho de uso es amortizado, aplicando el m\u00e9todo lineal, desde la fecha de comienzo hasta, bien el final de la vida \u00fatil de dicho activo, bien el final del plazo del arrendamiento si \u00e9ste se produjera antes. Los activos por derecho de uso est\u00e1n sujetos a deterioro. La amortizaci\u00f3n se calcula, aplicando el m\u00e9todo lineal, sobre el coste de adquisici\u00f3n de los activos menos su valor residual; entendi\u00e9ndose que los terrenos sobre los que se asientan los edificios y otras construcciones tienen una vida \u00fatil indefinida y que, por tanto, no son objeto de amortizaci\u00f3n. Si se diera la circunstancia de que el valor residual de un activo fuera superior a su valor neto contable, en ese momento cesar\u00eda de amortizar. Las dotaciones anuales en concepto de amortizaci\u00f3n de los activos materiales se realizan con contrapartida en la cuenta de p\u00e9rdidas y ganancias consolidada y, b\u00e1sicamente, equivalen a los porcentajes de amortizaci\u00f3n siguientes, determinados en funci\u00f3n de los a\u00f1os de la vida \u00fatil estimada, como promedio, de los diferentes elementos: A\u00f1os de Vida \u00datil Edificios 20 \u2013 55 Instalaciones y maquinaria 7 \u2013 18 Mobiliario y equipo 5 \u2013 10 Utillaje 4 \u2013 7 Veh\u00edculos 5 Equipo proceso de datos 4 - 5",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "  Son activos no monetarios identificables, aunque sin apariencia f\u00edsica, que surgen como consecuencia de un negocio jur\u00eddico o han sido desarrollados por las entidades consolidadas. S\u00f3lo se reconocen contablemente aquellos  cuyo  coste  puede  estimarse  de  manera  razonablemente  objetiva  y  de  los  que  las  entidades consolidadas estiman probable obtener en el futuro beneficios econ\u00f3micos. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "Investigaci\u00f3n y desarrollo   El Grupo sigue la pol\u00edtica de registrar como gastos del ejercicio los gastos de investigaci\u00f3n y desarrollo en los que incurre, salvo en el caso de activos intangibles surgidos de proyectos de desarrollo que se reconocen (de acuerdo con las NIIF) como tal si, y s\u00f3lo si, el Grupo puede demostrar todos los extremos siguientes: T\u00e9cnicamente, es posible completar la producci\u00f3n del activo intangible de forma que pueda estar disponible para su utilizaci\u00f3n o su venta. -  Su intenci\u00f3n de completar el activo intangible en cuesti\u00f3n, para usarlo o venderlo. Su capacidad para utilizar o vender el activo intangible. -  La forma en que el activo intangible vaya a generar probables beneficios econ\u00f3micos en el futuro. Entre otras cosas, el Grupo debe demostrar la existencia de un mercado para la producci\u00f3n que genere el activo intangible o para el activo en s\u00ed, o bien, en el caso de que vaya a ser utilizado internamente, la utilidad del mismo para la entidad. La  disponibilidad  de  los  adecuados  recursos  t\u00e9cnicos,  financieros  o  de  otro  tipo,  para  completar  el desarrollo y para utilizar o vender el activo intangible. -  Su capacidad para medir de forma fiable, el desembolso atribuible al activo intangible durante su desarrollo. En el Grupo esto se cumple principalmente en el caso de determinados proyectos de desarrollo del Subgrupo Primion.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "EL GRUPO COMO ARRENDATARIO Activos por derecho de uso El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>reconoce el <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>por d<span class=\"_ _1\"></span>erecho de <span class=\"_ _1\"></span>uso <span class=\"_ _1\"></span>en l<span class=\"_ _1\"></span>a fecha <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>omienzo del<span class=\"_ _1\"></span> arrendamiento <span class=\"_ _1\"></span>(fecha e<span class=\"_ _1\"></span>n que <span class=\"_ _1\"></span>el activo <span class=\"_ _6\"></span>subyacente <span class=\"_ _7\"></span>est\u00e1<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>disponible <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>ara <span class=\"_ _7\"></span>su <span class=\"_ _9\"> </span>uso). <span class=\"_ _7\"></span>Los <span class=\"_ _6\"></span>activos <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span>recho <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>uso <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _7\"></span>valorados <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>coste, menos la<span class=\"_ _1\"></span> amortizaci\u00f3n acumulada <span class=\"_ _1\"></span>y las <span class=\"_ _1\"></span>p\u00e9rdidas por <span class=\"_ _1\"></span>deterioro acumuladas; y<span class=\"_ _1\"></span> ajustado p<span class=\"_ _1\"></span>ara reflejar c<span class=\"_ _1\"></span>ualquier nueva va<span class=\"_ _1\"></span>loraci\u00f3n del p<span class=\"_ _1\"></span>asivo por <span class=\"_ _1\"></span>arrendamiento. El coste <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>activo por <span class=\"_ _1\"></span>derecho de <span class=\"_ _1\"></span>uso<span class=\"_ _a\"></span> comprende <span class=\"_ _1\"></span>el importe de la valoraci\u00f3n in<span class=\"_ _0\"></span>icial del pasivo por <span class=\"_ _0\"></span>arrendamiento, cualqu<span class=\"_ _0\"></span>ier coste directo <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nicial soportado y cu<span class=\"_ _0\"></span>alquier pago por  arrendamiento <span class=\"_ _d\"> </span>efectuado  en  la  fe<span class=\"_ _0\"></span>cha  de <span class=\"_ _d\"> </span>comienzo  o  antes <span class=\"_ _d\"> </span>de  \u00e9sta,  menos <span class=\"_ _d\"> </span>cualquier  incentivo <span class=\"_ _d\"> </span>de arrendamiento <span class=\"_ _a\"></span>recibido. <span class=\"_ _a\"></span>Comprende <span class=\"_ _a\"></span>asimismo <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>estimaci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _a\"></span>costes <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>que, <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>caso, <span class=\"_ _a\"></span>incurrir\u00e1 <span class=\"_ _a\"></span>el Grupo a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>devolver <span class=\"_ _b\"></span>el activo <span class=\"_ _b\"></span>subyacente a <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>condici\u00f3n exigida <span class=\"_ _b\"></span>en los <span class=\"_ _b\"></span>t\u00e9rminos y <span class=\"_ _b\"></span>condiciones del <span class=\"_ _b\"></span>arrendamiento. A menos que el<span class=\"_ _1\"></span> Grupo est\u00e9 razonablemente seguro de obtener la <span class=\"_ _1\"></span>propiedad del ac<span class=\"_ _1\"></span>tivo subyacente al finalizar el <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rrendamiento, el <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>derecho d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>uso <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>amortizado, <span class=\"_ _1\"></span>aplicando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>m\u00e9todo <span class=\"_ _1\"></span>lineal, <span class=\"_ _1\"></span>desde <span class=\"_ _1\"></span>la fecha <span class=\"_ _1\"></span>de comi<span class=\"_ _1\"></span>enzo hasta, <span class=\"_ _1\"></span>bien <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>final de<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>vida <span class=\"_ _1\"></span>\u00fatil <span class=\"_ _1\"></span>de dicho <span class=\"_ _1\"></span>activo, <span class=\"_ _1\"></span>bien <span class=\"_ _1\"></span>el final<span class=\"_ _1\"></span> del <span class=\"_ _1\"></span>plazo d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ar<span class=\"_ _a\"></span>rendamiento si \u00e9ste se produjera antes. Los activos por derecho de uso est\u00e1n sujetos a deterioro.<span class=\"_ _2a\"> </span>Pasivos por arrendamiento En <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>fecha <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>comienzo, <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>Grupo <span class=\"_ _9\"> </span>valora <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>pasivo <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>arrend<span class=\"_ _1\"></span>amiento <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>valor <span class=\"_ _9\"> </span>actu<span class=\"_ _1\"></span>al <span class=\"_ _9\"></span>de <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>pagos <span class=\"_ _8\"> </span>por arrendamiento <span class=\"_ _9\"> </span>que <span class=\"_ _8\"> </span>no <span class=\"_ _8\"> </span>est\u00e9n <span class=\"_ _9\"> </span>abonados <span class=\"_ _8\"> </span>en <span class=\"_ _9\"> </span>esa <span class=\"_ _8\"> </span>fecha. <span class=\"_ _9\"> </span>Los <span class=\"_ _8\"> </span>pagos <span class=\"_ _9\"> </span>por <span class=\"_ _8\"> </span>arrendamiento <span class=\"_ _8\"> </span>incluyen <span class=\"_ _9\"> </span>pagos <span class=\"_ _9\"> </span>fijos (incluyendo <span class=\"_ _f\"> </span>los <span class=\"_ _11\"> </span>pagos <span class=\"_ _11\"> </span>fijos <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>esencia) <span class=\"_ _11\"> </span>menos <span class=\"_ _11\"> </span>los <span class=\"_ _f\"> </span>incenti<span class=\"_ _1\"></span>vos <span class=\"_ _11\"> </span>de <span class=\"_ _f\"> </span>arrendamiento <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>obrar, <span class=\"_ _11\"> </span>pagos <span class=\"_ _f\"> </span>por arrendamiento <span class=\"_ _1\"></span>variables <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>dependen <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>\u00edndice <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>tipo, <span class=\"_ _a\"></span>inicialmente <span class=\"_ _1\"></span>valorados <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>arreglo <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>\u00edndice <span class=\"_ _1\"></span>o tipo en <span class=\"_ _0\"></span>la fecha <span class=\"_ _0\"></span>de com<span class=\"_ _0\"></span>ienzo, <span class=\"_ _0\"></span>y los <span class=\"_ _0\"></span>importes que <span class=\"_ _b\"></span>se espera a<span class=\"_ _0\"></span>bonar en <span class=\"_ _0\"></span>concepto de <span class=\"_ _b\"></span>garant\u00edas de valor <span class=\"_ _0\"></span>resid<span class=\"_ _1\"></span>ual. Se incluyen asim<span class=\"_ _0\"></span>ismo el pr<span class=\"_ _0\"></span>ecio de <span class=\"_ _b\"></span>ej<span class=\"_ _1\"></span>ercicio de<span class=\"_ _0\"></span> una <span class=\"_ _0\"></span>opci\u00f3n de <span class=\"_ _0\"></span>compra si <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>tiene la <span class=\"_ _b\"></span>certeza razonable de que <span class=\"_ _9\"> </span>eje<span class=\"_ _1\"></span>rcer\u00e1 <span class=\"_ _9\"> </span>esa <span class=\"_ _9\"> </span>opci\u00f3n, <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>los <span class=\"_ _9\"> </span>pa<span class=\"_ _1\"></span>gos <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>penalizaciones <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>or <span class=\"_ _9\"> </span>rescisi\u00f3n <span class=\"_ _8\"> </span>del <span class=\"_ _9\"> </span>arrendamiento, <span class=\"_ _9\"> </span>si <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>plazo <span class=\"_ _8\"> </span>del arrendamiento refleja el ejerc<span class=\"_ _0\"></span>icio por el arrendatario de l<span class=\"_ _0\"></span>a opci\u00f3n de res<span class=\"_ _0\"></span>cindir el arrendamie<span class=\"_ _0\"></span>nto. Los pagos por arrendamiento <span class=\"_ _1\"></span>variables que <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>dependen de <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>\u00edndice o <span class=\"_ _1\"></span>un ti<span class=\"_ _1\"></span>po se <span class=\"_ _1\"></span>reconocen c<span class=\"_ _1\"></span>omo gasto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el e<span class=\"_ _1\"></span>jercicio en el que se haya producido el hecho o la circunstancia que da lugar a dichos p<span class=\"_ _1\"></span>agos.<span class=\"_ _2a\"> </span>Los p<span class=\"_ _1\"></span>agos por a<span class=\"_ _1\"></span>rrendamiento se <span class=\"_ _1\"></span>descuentan utilizando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>tipo de inte<span class=\"_ _1\"></span>r\u00e9s impl\u00edcito en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>arrendamiento, si e<span class=\"_ _1\"></span>se tipo  puede  de<span class=\"_ _1\"></span>terminarse  f\u00e1cilmente.  Si  no  pu<span class=\"_ _1\"></span>ede  determinarse  f\u00e1cilmente,  se  utiliza  el <span class=\"_ _11\"> </span>tipo  de  inter\u00e9s incremental del endeudamiento del arrendatario. Despu\u00e9s de la fecha de comienzo, el importe de pasivos por arrendamiento <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>incrementado <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>fin <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>reflejar <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>intereses <span class=\"_ _a\"></span>sobre <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>pasivo <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>arrendamiento; <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>reducido para reflejar los pagos por arrendamiento efectuados.<span class=\"_ _2a\"> </span>  En <span class=\"_ _9\"> </span>este <span class=\"_ _9\"> </span>sentido, <span class=\"_ _9\"> </span>para <span class=\"_ _9\"></span>aquellos <span class=\"_ _9\"></span>contratos <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>puede <span class=\"_ _9\"></span>deter<span class=\"_ _0\"></span>minarse <span class=\"_ _9\"> </span>f\u00e1cilmente <span class=\"_ _9\"></span>el <span class=\"_ _9\"> </span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>inter\u00e9<span class=\"_ _0\"></span>s impl\u00edcito, <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>acude <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>fuentes <span class=\"_ _1\"></span>externas <span class=\"_ _a\"></span>(por <span class=\"_ _1\"></span>ej<span class=\"_ _1\"></span>emplo, <span class=\"_ _1\"></span>Banco <span class=\"_ _a\"></span>Central <span class=\"_ _a\"></span>Europeo, <span class=\"_ _1\"></span>Banco <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Inglaterra <span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>Reserva Federal <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>EE <span class=\"_ _7\"></span>UU) <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>conoce<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _7\"></span>tipos <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>nter\u00e9s <span class=\"_ _7\"></span>existentes <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>a\u00edses <span class=\"_ _a\"></span>del <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>ctivo <span class=\"_ _a\"></span>arre<span class=\"_ _1\"></span>ndado <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>le a\u00f1ade el diferencial al que el Grupo se est\u00e1 financiando. Adicionalmente, <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>im<span class=\"_ _1\"></span>porte <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>libros <span class=\"_ _8\"> </span>es <span class=\"_ _8\"> </span>valorado <span class=\"_ _8\"> </span>nuevamente <span class=\"_ _8\"> </span>si <span class=\"_ _8\"> </span>existe <span class=\"_ _9\"> </span>u<span class=\"_ _1\"></span>na <span class=\"_ _9\"> </span>modificaci\u00f3n <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>plazo <span class=\"_ _8\"> </span>del arrendamiento, o <span class=\"_ _b\"></span>si<span class=\"_ _1\"></span> h<span class=\"_ _0\"></span>ay u<span class=\"_ _0\"></span>n cambio <span class=\"_ _b\"></span>en la e<span class=\"_ _0\"></span>valuaci\u00f3n de <span class=\"_ _b\"></span>una opci\u00f3n de <span class=\"_ _b\"></span>compra del <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>subyacente. Al <span class=\"_ _b\"></span>aplicar la nuev<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valoraci\u00f3n, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _b\"></span>determina un <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ipo de <span class=\"_ _b\"></span>inter\u00e9s revisado. <span class=\"_ _b\"></span>Asimismo, el <span class=\"_ _b\"></span>importe en <span class=\"_ _b\"></span>libros es <span class=\"_ _b\"></span>valorado nuevamente <span class=\"_ _6\"></span>si, <span class=\"_ _9\"> </span>por <span class=\"_ _6\"></span>ejemplo, <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>xiste <span class=\"_ _6\"></span>un <span class=\"_ _9\"></span>cambio <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onsecuencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>variaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>\u00edndic<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>o <span class=\"_ _9\"></span>un <span class=\"_ _6\"></span>tipo utilizado para <span class=\"_ _1\"></span>determinar esos pagos, <span class=\"_ _1\"></span>incluido, por ejemplo, un<span class=\"_ _1\"></span> cambio destinado <span class=\"_ _1\"></span>a ref<span class=\"_ _a\"></span>lejar las variaciones <span class=\"_ _1\"></span>en los <span class=\"_ _a\"></span>precios <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>alquiler <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>mercado. <span class=\"_ _a\"></span>En <span class=\"_ _a\"></span>este <span class=\"_ _a\"></span>caso, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>utiliza <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>descuento <span class=\"_ _a\"></span>sin <span class=\"_ _a\"></span>cambios, <span class=\"_ _a\"></span>salvo <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>la variaci\u00f3n de los pagos por arrendamiento se deba a un cambio en los tipos de inter\u00e9s vari<span class=\"_ _0\"></span>ables.<span class=\"_ _2a\"> </span>Arrendamientos a corto plazo y arrendamientos en los que el activo subyacente es de bajo valor El <span class=\"_ _17\"> </span>Grupo <span class=\"_ _10\"> </span>aplica <span class=\"_ _17\"> </span>las <span class=\"_ _17\"> </span>exenciones <span class=\"_ _10\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _10\"> </span>reconocimiento <span class=\"_ _17\"> </span>a <span class=\"_ _10\"> </span>lo<span class=\"_ _1\"></span>s <span class=\"_ _10\"> </span>arrendamientos <span class=\"_ _18\"> </span>a <span class=\"_ _10\"> </span>corto <span class=\"_ _17\"> </span>plazo <span class=\"_ _17\"> </span>(aquellos arrendamientos que tienen un plazo de doce meses o menos<span class=\"_ _0\"></span> desde la fecha de comienzo y que no contienen una <span class=\"_ _b\"></span>opci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>compra) <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>a l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>arrendamientos <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>activo <span class=\"_ _b\"></span>subyacente <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>escaso <span class=\"_ _c\"></span>va<span class=\"_ _1\"></span>lor <span class=\"_ _b\"></span>(por <span class=\"_ _b\"></span>ejemplo, menor a <span class=\"_ _1\"></span>5.000 euros). Sus <span class=\"_ _1\"></span>pagos por arrend<span class=\"_ _1\"></span>amiento son <span class=\"_ _1\"></span>reconocidos como gastos d<span class=\"_ _1\"></span>e forma lineal durante <span class=\"_ _1\"></span>el plazo del arrendamiento.<span class=\"_ _2a\"> </span>Determinaci\u00f3n del plazo del arrendamiento de los contratos con opciones de pr\u00f3rroga El Grupo <span class=\"_ _b\"></span>determina el <span class=\"_ _b\"></span>plazo del <span class=\"_ _0\"></span>arrendamiento <span class=\"_ _b\"></span>como igual <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>periodo n<span class=\"_ _0\"></span>o re<span class=\"_ _0\"></span>vocable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>arrendamiento <span class=\"_ _b\"></span>al<span class=\"_ _1\"></span> q<span class=\"_ _0\"></span>ue se a\u00f1aden: <span class=\"_ _b\"></span>(i) los <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>eriodos <span class=\"_ _0\"></span>cubiertos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>una o<span class=\"_ _0\"></span>pci\u00f3n <span class=\"_ _0\"></span>de pror<span class=\"_ _0\"></span>rogar <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>arrendamiento, s<span class=\"_ _0\"></span>i el <span class=\"_ _b\"></span>Grupo tiene <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>certeza razonable de que ejer<span class=\"_ _0\"></span>cer\u00e1 esa opci\u00f3n; y (ii) los p<span class=\"_ _0\"></span>eriodos cubiertos por la <span class=\"_ _0\"></span>opci\u00f3n de rescindir<span class=\"_ _0\"></span> el arrendamiento, si el Grupo tiene la certeza razonable de que no ejercer\u00e1 esa opci\u00f3n.  Al <span class=\"_ _1\"></span>evaluar <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>erteza <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>ejercer\u00e1 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>opci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>prorrogar <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>arrendamiento, <span class=\"_ _1\"></span>o de <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _6\"></span>no <span class=\"_ _9\"></span>ejercer\u00e1 <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>opci\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>rescindir <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>arrendamiento, <span class=\"_ _6\"></span>el <span class=\"_ _9\"> </span>Grupo <span class=\"_ _6\"></span>tiene <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span>cuenta <span class=\"_ _6\"></span>todos <span class=\"_ _6\"></span>los <span class=\"_ _9\"></span>hechos <span class=\"_ _6\"></span>y circunstancias <span class=\"_ _9\"></span>pertinentes <span class=\"_ _6\"></span>que <span class=\"_ _9\"></span>creen <span class=\"_ _6\"></span>un <span class=\"_ _9\"> </span>incentivo <span class=\"_ _6\"></span>econ\u00f3mico <span class=\"_ _9\"> </span>que <span class=\"_ _6\"></span>mu<span class=\"_ _1\"></span>eva <span class=\"_ _6\"></span>al <span class=\"_ _9\"> </span>Grupo <span class=\"_ _9\"></span>a <span class=\"_ _6\"></span>ejercer <span class=\"_ _9\"></span>la <span class=\"_ _6\"></span>opci\u00f3n <span class=\"_ _9\"></span>de prorrogar el arrendamiento, o a no ejercer la opci\u00f3n de rescindir el mismo.<span class=\"_ _2a\"> </span>Despu\u00e9s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> fe<span class=\"_ _1\"></span>cha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>comienzo, <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _1\"></span>eval\u00faa <span class=\"_ _1\"></span>nuevamente <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>arrendamiento, siempre <span class=\"_ _1\"></span>que<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>e produce un hecho o <span class=\"_ _1\"></span>cambio significativo en las circunstancias <span class=\"_ _1\"></span>que est\u00e9 bajo control del Grupo<span class=\"_ _1\"></span>; y que afecta a la determinaci\u00f3n de la certeza razonable sobre el ejercicio, o no, de las opciones. Adicionalmente, consid\u00e9rese lo indicado en la Nota 6.<span class=\"_ _2a\"> </span>EL GRUPO COMO ARRENDADOR En <span class=\"_ _1\"></span>las operaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span><span class=\"ff8\">arrendamiento o<span class=\"_ _1\"></span>perativo</span>, <span class=\"_ _1\"></span>la propiedad <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>bien arrendado <span class=\"_ _1\"></span>y sustancia<span class=\"_ _1\"></span>lmente todos l<span class=\"_ _1\"></span>os riesgos y ventajas que recaen sobre el bien permanecen en <span class=\"_ _0\"></span>manos del arrendador.<span class=\"_ _1\"></span> Cuando <span class=\"_ _9\"> </span>las <span class=\"_ _9\"></span>entidades <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>nsolidadas <span class=\"_ _9\"></span>act\u00faan <span class=\"_ _6\"></span>como <span class=\"_ _9\"> </span>arrendadoras, <span class=\"_ _9\"> </span>presentan <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>coste <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>adquisici\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span>os bienes  arrendados  en <span class=\"_ _d\"> </span>el  cap\u00edtulo  <span class=\"ffa\">\u201c</span>Inmovilizado  material<span class=\"ffa\">\u201d  o <span class=\"_ _d\"> </span>\u201cInversiones  inmobiliarias\u201d</span>.  Estos  activos <span class=\"_ _d\"> </span>se amortizan de <span class=\"_ _b\"></span>acue<span class=\"_ _1\"></span>rdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>ol\u00edticas ad<span class=\"_ _0\"></span>optadas por <span class=\"_ _b\"></span>los elementos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>inmovilizado <span class=\"_ _0\"></span>material s<span class=\"_ _0\"></span>imilares de <span class=\"_ _b\"></span>uso propio <span class=\"_ _7\"></span>(v\u00e9ase <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>Nota <span class=\"_ _7\"></span>3.d), <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ingresos <span class=\"_ _a\"></span>procedentes <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>arrendamiento <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>reconocen <span class=\"_ _a\"></span>de forma lineal a lo largo del plazo de arrendamiento.  <span class=\"_ _12\"> </span>Se <span class=\"_ _1\"></span>consideran operaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span><span class=\"ff8\">arrendamiento <span class=\"_ _1\"></span>financiero</span> <span class=\"_ _1\"></span>aquellas <span class=\"_ _1\"></span>en que <span class=\"_ _1\"></span>sustancialmente todos <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>riesgos y las ventajas que recaen sobre el bien objeto del arrendamiento se transfieren al arrendatario.<span class=\"_ _1\"></span>  <span class=\"_ _12\"> </span>La <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>ha cedid<span class=\"_ _1\"></span>o el <span class=\"_ _1\"></span>derecho <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>uso <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>determinados <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>(sistemas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>pago <span class=\"_ _1\"></span>autom\u00e1tico \u201cCashlogy <span class=\"_ _7\"></span>POS1500\u201d) <span class=\"_ _7\"></span>bajo <span class=\"_ _7\"></span>contratos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>rrendamiento <span class=\"_ _7\"></span>donde <span class=\"_ _7\"></span>transfiere <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>terceros <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>forma <span class=\"_ _7\"></span>su<span class=\"_ _1\"></span>stancial <span class=\"_ _7\"></span>los riesgos <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>beneficios  i<span class=\"_ _0\"></span>nherentes <span class=\"_ _8\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>p<span class=\"_ _1\"></span>ropiedad <span class=\"_ _d\"> </span>de  los <span class=\"_ _8\"> </span>activ<span class=\"_ _1\"></span>os. <span class=\"_ _d\"> </span>Se <span class=\"_ _d\"> </span>reconoce <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>balance <span class=\"_ _8\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>situaci\u00f3n consolidado un cr\u00e9dito <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>or el <span class=\"_ _b\"></span>valor actual de los <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>agos m\u00ednim<span class=\"_ _0\"></span>os a recibir <span class=\"_ _b\"></span>po<span class=\"_ _1\"></span>r el <span class=\"_ _0\"></span>arrendamiento, de<span class=\"_ _0\"></span>scontados al tipo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nter\u00e9s <span class=\"_ _1\"></span>impl\u00edcito <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contrato. <span class=\"_ _a\"></span>Los <span class=\"_ _1\"></span>ingresos <span class=\"_ _a\"></span>financieros c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>origen <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>estos <span class=\"_ _1\"></span>contra<span class=\"_ _1\"></span>tos <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>abonan <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span><span class=\"ls19\">el</span> cap\u00edtulo  <span class=\"ffa\">\u201c</span>Ingresos<span class=\"_ _0\"></span>  fi<span class=\"_ _0\"></span>nancieros<span class=\"ffa\">\u201d</span>  de <span class=\"_ _8\"> </span>la  cuenta <span class=\"_ _8\"> </span>de  p\u00e9rdidas <span class=\"_ _8\"> </span>y  ganancias <span class=\"_ _8\"> </span>consolidada<span class=\"_ _1\"></span>,  siguiendo <span class=\"_ _8\"> </span>un  criterio financiero <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>lo <span class=\"_ _6\"></span>largo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>periodo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>vigencia <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>contrato<span class=\"_ _1\"></span>. <span class=\"_ _6\"></span>Igualmente, <span class=\"_ _7\"></span>aquella <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>identifica <span class=\"_ _7\"></span>como ingresos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>mantenimiento <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>contabiliza <span class=\"_ _b\"></span>tambi\u00e9n <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _b\"></span>ingreso <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>largo <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>periodo <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>vigencia <span class=\"_ _c\"></span>del <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>ntrato.<span class=\"_ _1\"></span> V\u00e9ase lo indicado en Nota 9.<span class=\"_ _2a\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "d)  Inmovilizado material   Los terrenos y edificios adquiridos para el uso en la producci\u00f3n o el suministro de bienes o servicios, o con fines administrativos, se presentan en el balance de situaci\u00f3n consolidado a coste de adquisici\u00f3n o coste de producci\u00f3n menos su amortizaci\u00f3n acumulada y las p\u00e9rdidas por deterioro que hayan experimentado. A la fecha de transici\u00f3n, 1 de enero de 2004, los valores contables brutos del inmovilizado se correspondieron con el coste de adquisici\u00f3n corregido por determinadas revalorizaciones al amparo de la legislaci\u00f3n al efecto por entender que \u00e9stas equival\u00edan a la evoluci\u00f3n de los \u00edndices de precios.   Las sustituciones o renovaciones de elementos completos, o las mejoras que aumentan la vida \u00fatil del bien objeto,  o su capacidad econ\u00f3mica, se contabilizan como mayor importe del  inmovilizado  material, con el consiguiente retiro contable de los elementos sustituidos o renovados. Los gastos peri\u00f3dicos de mantenimiento, conservaci\u00f3n y reparaci\u00f3n se imputan a resultados, siguiendo el principio de devengo, como coste del ejercicio en que se incurren.  La amortizaci\u00f3n se calcula, aplicando el m\u00e9todo lineal, sobre el coste de adquisici\u00f3n de los activos menos su valor residual; entendi\u00e9ndose que los terrenos sobre los que se asientan los edificios y otras construcciones tienen una vida \u00fatil indefinida y que, por tanto, no son objeto de amortizaci\u00f3n. Si se diera la circunstancia de que el valor residual de un activo fuera superior a su valor neto contable, en ese momento cesar\u00eda de amortizar. Las dotaciones anuales en concepto de amortizaci\u00f3n de los activos materiales se realizan con contrapartida en la cuenta de p\u00e9rdidas y ganancias consolidada y, b\u00e1sicamente, equivalen a los porcentajes de amortizaci\u00f3n siguientes, determinados en funci\u00f3n de los a\u00f1os de la vida \u00fatil estimada, como promedio, de los diferentes elementos: A\u00f1os de Vida \u00datil Edificios 20 \u2013 55 Instalaciones y maquinaria 7 \u2013 18 Mobiliario y equipo 5 \u2013 10 Utillaje 4 \u2013 7 Veh\u00edculos 5 Equipo proceso de datos 4 - 5 El beneficio o p\u00e9rdida resultante de la enajenaci\u00f3n o el retiro de un activo se calcula como la diferencia entre el beneficio de la venta y el importe en libros del activo, y se reconoce en la cuenta de resultados.   Los trabajos realizados por el Grupo Azkoyen para su propio inmovilizado se reflejan al coste acumulado que resulta de a\u00f1adir a los costes externos los costes internos determinados en funci\u00f3n de los costes horarios del personal dedicado a ellos, y se contabilizan con abono al ep\u00edgrafe \u201cTrabajos realizados por el Grupo para el inmovilizado\u201d de la cuenta de p\u00e9rdidas y ganancias consolidada.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "e)  Inversiones inmobiliarias   El ep\u00edgrafe \u201cInversiones inmobiliarias\u201d del balance de situaci\u00f3n consolidado adjunto recoge los valores netos de terrenos, edificios y otras construcciones  ajenas a la actividad productiva, que se mantienen bien para explotarlos en r\u00e9gimen de alquiler, bien para obtener una plusval\u00eda en su venta como consecuencia de los incrementos que se produzcan en el futuro en sus respectivos precios de mercado. El Grupo sigue, para su valoraci\u00f3n, el m\u00e9todo de coste amortizado que supone su valoraci\u00f3n al coste de adquisici\u00f3n neto de sus correspondientes provisiones y amortizaciones aplicadas de acuerdo con lo contemplado en la Nota 7.2.   Ni en el ejercicio 2023, ni en el ejercicio 2022, se ha registrado ingreso neto alguno derivado de rentas por alquileres provenientes de estas inversiones inmobiliarias. Adicionalmente, el Grupo no ha incurrido durante el ejercicio en otros gastos de importe significativo derivados de las inversiones inmobiliarias.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "f)   Deterioro de valor de activos materiales, intangibles excluyendo el fondo de comercio y activos por derecho de uso   En la fecha de cada balance de situaci\u00f3n consolidado o en aquella fecha en que considere necesario, el Grupo revisa los importes en libros de sus activos materiales, intangibles y activos por derecho de uso para determinar si existen indicios de que dichos activos hayan sufrido una p\u00e9rdida por deterioro de valor. Si existe cualquier indicio, el importe recuperable del activo se calcula con el objeto de determinar el alcance de la p\u00e9rdida por deterioro de valor (si la hubiera). En caso de que el activo no genere flujos de efectivo por s\u00ed mismo que sean independientes de otros activos, el Grupo calcula el importe recuperable de la unidad generadora de efectivo a la que pertenece el activo. Un activo intangible, si hubiera, con una vida \u00fatil indefinida es sometido a una prueba de deterioro de valor una vez al a\u00f1o. El importe recuperable es el valor superior entre el valor razonable (menos los costes necesarios para su venta) y el valor en uso. Al evaluar el valor en uso, los futuros flujos de efectivo estimados se descuentan a su valor actual utilizando  un tipo de descuento  antes de impuestos  que refleja las  valoraciones actuales del mercado con respecto al valor temporal del dinero y los riesgos espec\u00edficos del activo. Si se estima que el importe recuperable de un activo (o una unidad generadora de efectivo), es inferior a su importe en libros, el importe en libros del activo (unidad generadora de efectivo) se reduce a su importe recuperable. Cuando una p\u00e9rdida por deterioro de valor, si hubiera, revierte posteriormente, el importe en libros del activo (unidad generadora de efectivo), se incrementa a la estimaci\u00f3n revisada de su importe recuperable, pero de tal modo que el importe en libros incrementado no supere el importe en libros que se habr\u00eda determinado de no haberse reconocido ninguna p\u00e9rdida por deterioro de valor para el activo (unidad generadora de efectivo) en ejercicios anteriores. Inmediatamente se reconoce una reversi\u00f3n de una p\u00e9rdida por deterioro de valor como ingreso. En el caso de los fondos de comercio, el tratamiento de los saneamientos se explica en la Nota 3.a.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "g)  Existencias   Las existencias est\u00e1n valoradas al precio de adquisici\u00f3n, al coste de producci\u00f3n o al valor neto realizable, el menor.  En  el  coste  se  incluyen  materiales  valorados  a  coste  est\u00e1ndar  que  se  aproxima  a  precio  medio ponderado, trabajos con terceros y los costes directamente imputables al producto, as\u00ed como la parte que razonablemente corresponde de los costes indirectamente imputables a los productos.   En periodos con un nivel bajo de producci\u00f3n o en los que exista capacidad ociosa, la cantidad de gastos generales de producci\u00f3n fijos imputados a cada unidad de producci\u00f3n no se incrementa como consecuencia de esta circunstancia. En periodos de  producci\u00f3n  anormalmente alta, la cantidad de gastos generales de producci\u00f3n  fijos  imputados  a  cada  unidad  de  producci\u00f3n  se  reducir\u00e1,  de  manera  que  no  se  valoren  las existencias por encima del coste real.  El valor neto realizable representa la estimaci\u00f3n del precio de venta menos todos los costes estimados de terminaci\u00f3n y los costes que ser\u00e1n incurridos en los procesos de comercializaci\u00f3n, venta y distribuci\u00f3n. El Grupo realiza una evaluaci\u00f3n del valor neto realizable de las existencias al final del ejercicio, dotando la oportuna  p\u00e9rdida  cuando  las  mismas  se  encuentran  sobrevaloradas.  Cuando  las  circunstancias,  que previamente causaron la rebaja, hayan dejado de existir o cuando exista clara evidencia de incremento en el valor neto realizable debido a un cambio en las circunstancias econ\u00f3micas, se procede a revertir el importe de dicha rebaja. Al 31 de diciembre de 2023, al igual que al 31 de diciembre de 2022, no exist\u00edan compromisos significativos de compra de existencias. En los compromisos de compra pendientes de vencimiento al cierre del ejercicio - cuyo precio de compra ser\u00e1 el de cotizaci\u00f3n en la fecha de su vencimiento- la operaci\u00f3n se registra en el momento en el que se materializa la correspondiente transacci\u00f3n. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "h) <span class=\"_ _f\"> </span>Instrumentos financieros Activos financieros  <span class=\"_ _12\"> </span>L<span class=\"ls11\">os</span> activos financieros se clasifican en las siguientes categor\u00edas de medici\u00f3n: - <span class=\"_ _2\"> </span>aquellos <span class=\"_ _1\"></span>que se <span class=\"_ _1\"></span>miden posteriormente <span class=\"_ _1\"></span>a va<span class=\"_ _1\"></span>lor razonable (b<span class=\"_ _1\"></span>ien a <span class=\"_ _1\"></span>trav\u00e9s de <span class=\"_ _1\"></span>otro <span class=\"_ _1\"></span>resultado global o<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>trav\u00e9s de p\u00e9rdidas y ganancias), y -  <span class=\"_ _19\"> </span>aquellos que se miden a coste amortizado.<span class=\"_ _2a\"> </span>Los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>clasifican <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>amortiza<span class=\"_ _1\"></span>do cuando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>modelo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocio <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>mantener <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>activo financiero con <span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fin de <span class=\"_ _b\"></span>cob<span class=\"_ _1\"></span>rar <span class=\"_ _0\"></span>flujos de <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>fectivo <span class=\"_ _0\"></span>contractuales <span class=\"_ _0\"></span>y, seg\u00fan <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>condiciones d<span class=\"_ _0\"></span>el contrato, <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span> re<span class=\"_ _0\"></span>ciben flujos de efectivo <span class=\"ls11\">en</span> fechas espec\u00edficas que constituyen exclusivamente pagos de prin<span class=\"_ _0\"></span>cipal e inter\u00e9s. Al 31 de diciembre <span class=\"_ _0\"></span>de 2023 y 2022 e<span class=\"_ _0\"></span>l Grupo manten\u00eda \u00fanicamente <span class=\"_ _0\"></span>instrumentos financieros valorados a coste<span class=\"_ _0\"></span> amortizado, entre los que se pueden distinguir: - <span class=\"_ _2\"> </span>Cuentas a cobrar a clientes por ventas y prestaciones de servicio, y -  <span class=\"_ _19\"> </span>Otros activos financieros a coste amortizado<span class=\"ls15\">. </span>  <span class=\"_ _12\"> </span>Las cuentas <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>obrar <span class=\"_ _0\"></span>a cliente<span class=\"_ _0\"></span>s y <span class=\"_ _b\"></span>otros pr\u00e9stamos <span class=\"_ _0\"></span>y cuentas <span class=\"_ _b\"></span>a cobrar <span class=\"_ _0\"></span>se v<span class=\"_ _0\"></span>aloran a <span class=\"_ _b\"></span>coste amortizado, u<span class=\"_ _0\"></span>tilizando el <span class=\"_ _d\"> </span>m\u00e9todo <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>inter\u00e9s <span class=\"_ _d\"> </span>efectivo <span class=\"_ _8\"> </span>m<span class=\"_ _1\"></span>enos <span class=\"_ _8\"> </span>c<span class=\"_ _1\"></span>ualquier <span class=\"_ _d\"> </span>p\u00e9rdida <span class=\"_ _8\"> </span>por  deterioro. <span class=\"_ _8\"> </span>Dichas  p\u00e9rd<span class=\"_ _0\"></span>idas <span class=\"_ _8\"> </span>po<span class=\"_ _1\"></span>r <span class=\"_ _d\"> </span>deterioro <span class=\"_ _8\"> </span>s<span class=\"_ _1\"></span>e reconocen uti<span class=\"_ _1\"></span>lizando cuentas de <span class=\"_ _1\"></span>provisione<span class=\"_ _1\"></span>s separadas. <span class=\"_ _1\"></span>Dichas <span class=\"_ _1\"></span>provisiones conllevan <span class=\"_ _1\"></span>la aplicaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>juicios significativos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>revisi\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>uentas <span class=\"_ _7\"></span><span class=\"ls11\">a <span class=\"_ _1\"></span></span>cobrar <span class=\"_ _a\"></span>basada <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>jores <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>timaciones <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>el an\u00e1lisis <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>hist\u00f3rico <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deudas <span class=\"_ _a\"></span>incobrables<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>tras <span class=\"_ _a\"></span>haber <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>onsiderado, <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>caso, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>cobertura <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>seguro <span class=\"_ _a\"></span>de riesgo de cr\u00e9dito y otras garant\u00edas<span class=\"ls15\">. </span> La <span class=\"_ _7\"></span>NIIF <span class=\"_ _7\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>requiere <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>registre <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>crediticias <span class=\"_ _7\"></span>esperadas <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>todos <span class=\"_ _7\"></span>sus <span class=\"_ _7\"></span>t\u00edtulos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>deuda, pr\u00e9stamos <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>deudores <span class=\"_ _a\"></span>comerciales, <span class=\"_ _7\"></span>ya <span class=\"_ _a\"></span>sea <span class=\"_ _6\"></span>sobre <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>base <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>12 <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>eses <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ida, <span class=\"_ _a\"></span>dependiendo <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la evoluci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>riesgo <span class=\"_ _b\"></span>crediticio <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>financiero <span class=\"_ _b\"></span>desde<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>su <span class=\"_ _b\"></span>reconocimiento <span class=\"_ _b\"></span>inicial <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>balance. <span class=\"_ _b\"></span>El <span class=\"_ _b\"></span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>decidi\u00f3 aplicar el modelo simplif<span class=\"_ _0\"></span>icado y registrar la<span class=\"_ _0\"></span>s p\u00e9rdidas esperadas en <span class=\"_ _0\"></span>la vida de <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>odos los deudores comerciales<span class=\"_ _0\"></span> desde el reconocimiento <span class=\"_ _0\"></span>inicial de <span class=\"_ _0\"></span>las cuentas a <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>obrar. La <span class=\"_ _0\"></span>valoraci\u00f3n del <span class=\"_ _0\"></span>deterioro de la<span class=\"_ _0\"></span>s deudas comerciale<span class=\"_ _0\"></span>s se <span class=\"_ _9\"> </span>realiza <span class=\"_ _9\"> </span>tomando <span class=\"_ _9\"> </span>en <span class=\"_ _9\"></span>consideraci\u00f3n <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>antig\u00fcedad <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ca<span class=\"_ _0\"></span>da <span class=\"_ _9\"> </span>partida <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>compone <span class=\"_ _9\"> </span>la <span class=\"_ _9\"></span>deuda. <span class=\"_ _9\"></span>Las <span class=\"_ _9\"></span>deud<span class=\"_ _0\"></span>as comerciales <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>lasifican <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>franjas <span class=\"_ _a\"></span>trimestrales <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>vencimiento, <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>cuales, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>les <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>signan <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>porcentaje que deter<span class=\"_ _0\"></span>minar\u00e1 e<span class=\"_ _0\"></span>l i<span class=\"_ _0\"></span>mporte a <span class=\"_ _b\"></span>deteriorar. Este <span class=\"_ _0\"></span>porcentaje <span class=\"_ _0\"></span>ser\u00e1 <span class=\"_ _b\"></span>su<span class=\"_ _1\"></span>perior <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onforme <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>n\u00famero <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>meses <span class=\"_ _0\"></span>vencidos aumente.<span class=\"_ _2a\"> </span>El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>baja <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>ando <span class=\"_ _1\"></span>expiran <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>ced<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>derechos <span class=\"_ _1\"></span>sobre <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>correspondiente <span class=\"_ _7\"></span>activo <span class=\"_ _6\"></span>financiero <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>transferido <span class=\"_ _7\"></span>sustancialmente <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>riesgos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>beneficios inherentes <span class=\"_ _1\"></span>a su <span class=\"_ _1\"></span>propiedad, <span class=\"_ _1\"></span>tales co<span class=\"_ _1\"></span>mo c<span class=\"_ _1\"></span><span class=\"ffa\">esiones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos comerciales <span class=\"_ _1\"></span>en operaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>\u201cfactoring\u201d <span class=\"_ _1\"></span>en las </span>que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>empresa <span class=\"_ _1\"></span>no re<span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>ning\u00fan <span class=\"_ _1\"></span>riesgo de<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>r\u00e9dito ni <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>inter\u00e9s. <span class=\"_ _1\"></span>Por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>contrario, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>de baj<span class=\"_ _1\"></span>a los activos financieros, y reconoce un pasivo financiero por un importe igual a<span class=\"_ _a\"></span> la contraprestaci\u00f3n recibida, en las cesiones de <span class=\"_ _b\"></span>activos financieros <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se ret<span class=\"_ _0\"></span>enga su<span class=\"_ _0\"></span>stancialmente l<span class=\"_ _0\"></span>os r<span class=\"_ _0\"></span>iesgos <span class=\"_ _0\"></span>y b<span class=\"_ _0\"></span>eneficios inher<span class=\"_ _0\"></span>entes a <span class=\"_ _b\"></span>su propiedad, tales como el descuento de efectos o <span class=\"ffa\">el \u201cfactoring con recurso\u201d</span>. V\u00e9ase lo indicado en las Notas 9 y 12.<span class=\"_ _2a\"> </span>Pasivos financieros  <span class=\"_ _12\"> </span>Los <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>asivos <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>se regi<span class=\"_ _0\"></span>stran <span class=\"_ _b\"></span>g<span class=\"_ _1\"></span>eneralmente <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>efectivo <span class=\"_ _0\"></span>recibido, <span class=\"_ _b\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>transacci\u00f3n. En <span class=\"_ _7\"></span>ejercicios <span class=\"_ _7\"></span>posteriores <span class=\"_ _7\"></span>estas <span class=\"_ _7\"></span>obligaciones <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>valoran <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>oste <span class=\"_ _7\"></span>amortizado <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>m\u00e9todo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de inter\u00e9s <span class=\"_ _a\"></span>efectivo. <span class=\"_ _7\"></span>Por <span class=\"_ _7\"></span>coste <span class=\"_ _a\"></span>amortiza<span class=\"_ _1\"></span>do <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntiende <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>efectivo <span class=\"_ _a\"></span>recibido, <span class=\"_ _a\"></span>me<span class=\"_ _1\"></span>nos <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>evoluciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>rincipal efectuadas, m\u00e1s los intereses devengados no pagados. Clasificaci\u00f3n de activos y pasivos entre corriente y no corriente  <span class=\"_ _12\"> </span>En <span class=\"_ _8\"> </span>ge<span class=\"_ _1\"></span>neral, <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>a<span class=\"_ _1\"></span>ctivos <span class=\"_ _8\"> </span>y <span class=\"_ _d\"> </span>pasivos <span class=\"_ _8\"> </span>se <span class=\"_ _d\"> </span>clasifican <span class=\"_ _8\"> </span>como <span class=\"_ _d\"> </span>corrientes <span class=\"_ _8\"> </span>o<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>no  corrientes <span class=\"_ _8\"> </span>en  f<span class=\"_ _0\"></span>unci\u00f3n <span class=\"_ _8\"> </span>del <span class=\"_ _d\"> </span>ciclo <span class=\"_ _8\"> </span>de explotaci\u00f3n. <span class=\"_ _1\"></span>En el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>Azkoyen e<span class=\"_ _1\"></span>l ciclo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>explotaci\u00f3n <span class=\"_ _1\"></span>no supera <span class=\"_ _1\"></span>los doce <span class=\"_ _1\"></span>meses, <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>lo que, <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos y pasivos <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>lasifican <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>general <span class=\"_ _a\"></span>como <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>orrientes <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>corrientes <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>su <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>encimiento <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>partir <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la fecha <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>balance <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>situaci\u00f3n, <span class=\"_ _0\"></span>consider\u00e1ndose <span class=\"_ _b\"></span>como <span class=\"_ _0\"></span>no <span class=\"_ _b\"></span>corrientes <span class=\"_ _0\"></span>aquellos <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pasivos con<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>encimiento posterior a los doce meses contados a partir de la fecha del mismo.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "Activos financieros  <span class=\"_ _12\"> </span>L<span class=\"ls11\">os</span> activos financieros se clasifican en las siguientes categor\u00edas de medici\u00f3n: - <span class=\"_ _2\"> </span>aquellos <span class=\"_ _1\"></span>que se <span class=\"_ _1\"></span>miden posteriormente <span class=\"_ _1\"></span>a va<span class=\"_ _1\"></span>lor razonable (b<span class=\"_ _1\"></span>ien a <span class=\"_ _1\"></span>trav\u00e9s de <span class=\"_ _1\"></span>otro <span class=\"_ _1\"></span>resultado global o<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>trav\u00e9s de p\u00e9rdidas y ganancias), y -  <span class=\"_ _19\"> </span>aquellos que se miden a coste amortizado.<span class=\"_ _2a\"> </span>23<span class=\"ls0\"> </span>Los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>clasifican <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>amortiza<span class=\"_ _1\"></span>do cuando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>modelo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocio <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>mantener <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>activo financiero con <span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fin de <span class=\"_ _b\"></span>cob<span class=\"_ _1\"></span>rar <span class=\"_ _0\"></span>flujos de <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>fectivo <span class=\"_ _0\"></span>contractuales <span class=\"_ _0\"></span>y, seg\u00fan <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>condiciones d<span class=\"_ _0\"></span>el contrato, <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span> re<span class=\"_ _0\"></span>ciben flujos de efectivo <span class=\"ls11\">en</span> fechas espec\u00edficas que constituyen exclusivamente pagos de prin<span class=\"_ _0\"></span>cipal e inter\u00e9s. Al 31 de diciembre <span class=\"_ _0\"></span>de 2023 y 2022 e<span class=\"_ _0\"></span>l Grupo manten\u00eda \u00fanicamente <span class=\"_ _0\"></span>instrumentos financieros valorados a coste<span class=\"_ _0\"></span> amortizado, entre los que se pueden distinguir: - <span class=\"_ _2\"> </span>Cuentas a cobrar a clientes por ventas y prestaciones de servicio, y -  <span class=\"_ _19\"> </span>Otros activos financieros a coste amortizado<span class=\"ls15\">. </span>  <span class=\"_ _12\"> </span>Las cuentas <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>obrar <span class=\"_ _0\"></span>a cliente<span class=\"_ _0\"></span>s y <span class=\"_ _b\"></span>otros pr\u00e9stamos <span class=\"_ _0\"></span>y cuentas <span class=\"_ _b\"></span>a cobrar <span class=\"_ _0\"></span>se v<span class=\"_ _0\"></span>aloran a <span class=\"_ _b\"></span>coste amortizado, u<span class=\"_ _0\"></span>tilizando el <span class=\"_ _d\"> </span>m\u00e9todo <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>inter\u00e9s <span class=\"_ _d\"> </span>efectivo <span class=\"_ _8\"> </span>m<span class=\"_ _1\"></span>enos <span class=\"_ _8\"> </span>c<span class=\"_ _1\"></span>ualquier <span class=\"_ _d\"> </span>p\u00e9rdida <span class=\"_ _8\"> </span>por  deterioro. <span class=\"_ _8\"> </span>Dichas  p\u00e9rd<span class=\"_ _0\"></span>idas <span class=\"_ _8\"> </span>po<span class=\"_ _1\"></span>r <span class=\"_ _d\"> </span>deterioro <span class=\"_ _8\"> </span>s<span class=\"_ _1\"></span>e reconocen uti<span class=\"_ _1\"></span>lizando cuentas de <span class=\"_ _1\"></span>provisione<span class=\"_ _1\"></span>s separadas. <span class=\"_ _1\"></span>Dichas <span class=\"_ _1\"></span>provisiones conllevan <span class=\"_ _1\"></span>la aplicaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>juicios significativos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>revisi\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>uentas <span class=\"_ _7\"></span><span class=\"ls11\">a <span class=\"_ _1\"></span></span>cobrar <span class=\"_ _a\"></span>basada <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>jores <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>timaciones <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>el an\u00e1lisis <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>hist\u00f3rico <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deudas <span class=\"_ _a\"></span>incobrables<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>tras <span class=\"_ _a\"></span>haber <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>onsiderado, <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>caso, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>cobertura <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>seguro <span class=\"_ _a\"></span>de riesgo de cr\u00e9dito y otras garant\u00edas<span class=\"ls15\">. </span> La <span class=\"_ _7\"></span>NIIF <span class=\"_ _7\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>requiere <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>registre <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>crediticias <span class=\"_ _7\"></span>esperadas <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>todos <span class=\"_ _7\"></span>sus <span class=\"_ _7\"></span>t\u00edtulos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>deuda, pr\u00e9stamos <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>deudores <span class=\"_ _a\"></span>comerciales, <span class=\"_ _7\"></span>ya <span class=\"_ _a\"></span>sea <span class=\"_ _6\"></span>sobre <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>base <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>12 <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>eses <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ida, <span class=\"_ _a\"></span>dependiendo <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la evoluci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>riesgo <span class=\"_ _b\"></span>crediticio <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>financiero <span class=\"_ _b\"></span>desde<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>su <span class=\"_ _b\"></span>reconocimiento <span class=\"_ _b\"></span>inicial <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>balance. <span class=\"_ _b\"></span>El <span class=\"_ _b\"></span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>decidi\u00f3 aplicar el modelo simplif<span class=\"_ _0\"></span>icado y registrar la<span class=\"_ _0\"></span>s p\u00e9rdidas esperadas en <span class=\"_ _0\"></span>la vida de <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>odos los deudores comerciales<span class=\"_ _0\"></span> desde el reconocimiento <span class=\"_ _0\"></span>inicial de <span class=\"_ _0\"></span>las cuentas a <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>obrar. La <span class=\"_ _0\"></span>valoraci\u00f3n del <span class=\"_ _0\"></span>deterioro de la<span class=\"_ _0\"></span>s deudas comerciale<span class=\"_ _0\"></span>s se <span class=\"_ _9\"> </span>realiza <span class=\"_ _9\"> </span>tomando <span class=\"_ _9\"> </span>en <span class=\"_ _9\"></span>consideraci\u00f3n <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>antig\u00fcedad <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ca<span class=\"_ _0\"></span>da <span class=\"_ _9\"> </span>partida <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>compone <span class=\"_ _9\"> </span>la <span class=\"_ _9\"></span>deuda. <span class=\"_ _9\"></span>Las <span class=\"_ _9\"></span>deud<span class=\"_ _0\"></span>as comerciales <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>lasifican <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>franjas <span class=\"_ _a\"></span>trimestrales <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>vencimiento, <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>cuales, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>les <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>signan <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>porcentaje que deter<span class=\"_ _0\"></span>minar\u00e1 e<span class=\"_ _0\"></span>l i<span class=\"_ _0\"></span>mporte a <span class=\"_ _b\"></span>deteriorar. Este <span class=\"_ _0\"></span>porcentaje <span class=\"_ _0\"></span>ser\u00e1 <span class=\"_ _b\"></span>su<span class=\"_ _1\"></span>perior <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onforme <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>n\u00famero <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>meses <span class=\"_ _0\"></span>vencidos aumente.<span class=\"_ _2a\"> </span>El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>baja <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>ando <span class=\"_ _1\"></span>expiran <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>ced<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>derechos <span class=\"_ _1\"></span>sobre <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>correspondiente <span class=\"_ _7\"></span>activo <span class=\"_ _6\"></span>financiero <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>transferido <span class=\"_ _7\"></span>sustancialmente <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>riesgos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>beneficios inherentes <span class=\"_ _1\"></span>a su <span class=\"_ _1\"></span>propiedad, <span class=\"_ _1\"></span>tales co<span class=\"_ _1\"></span>mo c<span class=\"_ _1\"></span><span class=\"ffa\">esiones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos comerciales <span class=\"_ _1\"></span>en operaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>\u201cfactoring\u201d <span class=\"_ _1\"></span>en las </span>que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>empresa <span class=\"_ _1\"></span>no re<span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>ning\u00fan <span class=\"_ _1\"></span>riesgo de<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>r\u00e9dito ni <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>inter\u00e9s. <span class=\"_ _1\"></span>Por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>contrario, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>de baj<span class=\"_ _1\"></span>a los activos financieros, y reconoce un pasivo financiero por un importe igual a<span class=\"_ _a\"></span> la contraprestaci\u00f3n recibida, en las cesiones de <span class=\"_ _b\"></span>activos financieros <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se ret<span class=\"_ _0\"></span>enga su<span class=\"_ _0\"></span>stancialmente l<span class=\"_ _0\"></span>os r<span class=\"_ _0\"></span>iesgos <span class=\"_ _0\"></span>y b<span class=\"_ _0\"></span>eneficios inher<span class=\"_ _0\"></span>entes a <span class=\"_ _b\"></span>su propiedad, tales como el descuento de efectos o <span class=\"ffa\">el \u201cfactoring con recurso\u201d</span>. V\u00e9ase lo indicado en las Notas 9 y 12.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "Las cuentas <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>obrar <span class=\"_ _0\"></span>a cliente<span class=\"_ _0\"></span>s y <span class=\"_ _b\"></span>otros pr\u00e9stamos <span class=\"_ _0\"></span>y cuentas <span class=\"_ _b\"></span>a cobrar <span class=\"_ _0\"></span>se v<span class=\"_ _0\"></span>aloran a <span class=\"_ _b\"></span>coste amortizado, u<span class=\"_ _0\"></span>tilizando el <span class=\"_ _d\"> </span>m\u00e9todo <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>inter\u00e9s <span class=\"_ _d\"> </span>efectivo <span class=\"_ _8\"> </span>m<span class=\"_ _1\"></span>enos <span class=\"_ _8\"> </span>c<span class=\"_ _1\"></span>ualquier <span class=\"_ _d\"> </span>p\u00e9rdida <span class=\"_ _8\"> </span>por  deterioro. <span class=\"_ _8\"> </span>Dichas  p\u00e9rd<span class=\"_ _0\"></span>idas <span class=\"_ _8\"> </span>po<span class=\"_ _1\"></span>r <span class=\"_ _d\"> </span>deterioro <span class=\"_ _8\"> </span>s<span class=\"_ _1\"></span>e reconocen uti<span class=\"_ _1\"></span>lizando cuentas de <span class=\"_ _1\"></span>provisione<span class=\"_ _1\"></span>s separadas. <span class=\"_ _1\"></span>Dichas <span class=\"_ _1\"></span>provisiones conllevan <span class=\"_ _1\"></span>la aplicaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>juicios significativos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>revisi\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>uentas <span class=\"_ _7\"></span><span class=\"ls11\">a <span class=\"_ _1\"></span></span>cobrar <span class=\"_ _a\"></span>basada <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>jores <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>timaciones <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>el an\u00e1lisis <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>hist\u00f3rico <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deudas <span class=\"_ _a\"></span>incobrables<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>tras <span class=\"_ _a\"></span>haber <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>onsiderado, <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>caso, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>cobertura <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>seguro <span class=\"_ _a\"></span>de riesgo de cr\u00e9dito y otras garant\u00edas<span class=\"ls15\">. </span> La <span class=\"_ _7\"></span>NIIF <span class=\"_ _7\"></span>9<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>requiere <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>registre <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>crediticias <span class=\"_ _7\"></span>esperadas <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>todos <span class=\"_ _7\"></span>sus <span class=\"_ _7\"></span>t\u00edtulos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>deuda, pr\u00e9stamos <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>deudores <span class=\"_ _a\"></span>comerciales, <span class=\"_ _7\"></span>ya <span class=\"_ _a\"></span>sea <span class=\"_ _6\"></span>sobre <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>base <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>12 <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>eses <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>ida, <span class=\"_ _a\"></span>dependiendo <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la evoluci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>riesgo <span class=\"_ _b\"></span>crediticio <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>financiero <span class=\"_ _b\"></span>desde<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>su <span class=\"_ _b\"></span>reconocimiento <span class=\"_ _b\"></span>inicial <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>balance. <span class=\"_ _b\"></span>El <span class=\"_ _b\"></span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>decidi\u00f3 aplicar el modelo simplif<span class=\"_ _0\"></span>icado y registrar la<span class=\"_ _0\"></span>s p\u00e9rdidas esperadas en <span class=\"_ _0\"></span>la vida de <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>odos los deudores comerciales<span class=\"_ _0\"></span> desde el reconocimiento <span class=\"_ _0\"></span>inicial de <span class=\"_ _0\"></span>las cuentas a <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>obrar. La <span class=\"_ _0\"></span>valoraci\u00f3n del <span class=\"_ _0\"></span>deterioro de la<span class=\"_ _0\"></span>s deudas comerciale<span class=\"_ _0\"></span>s se <span class=\"_ _9\"> </span>realiza <span class=\"_ _9\"> </span>tomando <span class=\"_ _9\"> </span>en <span class=\"_ _9\"></span>consideraci\u00f3n <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>antig\u00fcedad <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ca<span class=\"_ _0\"></span>da <span class=\"_ _9\"> </span>partida <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>compone <span class=\"_ _9\"> </span>la <span class=\"_ _9\"></span>deuda. <span class=\"_ _9\"></span>Las <span class=\"_ _9\"></span>deud<span class=\"_ _0\"></span>as comerciales <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>lasifican <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>franjas <span class=\"_ _a\"></span>trimestrales <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>vencimiento, <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>cuales, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>les <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>signan <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>porcentaje que deter<span class=\"_ _0\"></span>minar\u00e1 e<span class=\"_ _0\"></span>l i<span class=\"_ _0\"></span>mporte a <span class=\"_ _b\"></span>deteriorar. Este <span class=\"_ _0\"></span>porcentaje <span class=\"_ _0\"></span>ser\u00e1 <span class=\"_ _b\"></span>su<span class=\"_ _1\"></span>perior <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onforme <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>n\u00famero <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>meses <span class=\"_ _0\"></span>vencidos aumente.<span class=\"_ _2a\"> </span>El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>baja <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>ando <span class=\"_ _1\"></span>expiran <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>ced<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>derechos <span class=\"_ _1\"></span>sobre <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>correspondiente <span class=\"_ _7\"></span>activo <span class=\"_ _6\"></span>financiero <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>transferido <span class=\"_ _7\"></span>sustancialmente <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>riesgos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>beneficios inherentes <span class=\"_ _1\"></span>a su <span class=\"_ _1\"></span>propiedad, <span class=\"_ _1\"></span>tales co<span class=\"_ _1\"></span>mo c<span class=\"_ _1\"></span><span class=\"ffa\">esiones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos comerciales <span class=\"_ _1\"></span>en operaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>\u201cfactoring\u201d <span class=\"_ _1\"></span>en las </span>que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>empresa <span class=\"_ _1\"></span>no re<span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>ning\u00fan <span class=\"_ _1\"></span>riesgo de<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>r\u00e9dito ni <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>inter\u00e9s. <span class=\"_ _1\"></span>Por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>contrario, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>de baj<span class=\"_ _1\"></span>a los activos financieros, y reconoce un pasivo financiero por un importe igual a<span class=\"_ _a\"></span> la contraprestaci\u00f3n recibida, en las cesiones de <span class=\"_ _b\"></span>activos financieros <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se ret<span class=\"_ _0\"></span>enga su<span class=\"_ _0\"></span>stancialmente l<span class=\"_ _0\"></span>os r<span class=\"_ _0\"></span>iesgos <span class=\"_ _0\"></span>y b<span class=\"_ _0\"></span>eneficios inher<span class=\"_ _0\"></span>entes a <span class=\"_ _b\"></span>su propiedad, tales como el descuento de efectos o <span class=\"ffa\">el \u201cfactoring con recurso\u201d</span>. V\u00e9ase lo indicado en las Notas 9 y 12.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "Las cuentas a cobrar a clientes y otros pr\u00e9stamos y cuentas a cobrar se valoran a coste amortizado, utilizando el  m\u00e9todo  del  inter\u00e9s  efectivo  menos  cualquier  p\u00e9rdida  por  deterioro.  Dichas  p\u00e9rdidas  por  deterioro  se reconocen utilizando cuentas de provisiones separadas. Dichas provisiones conllevan la aplicaci\u00f3n de juicios significativos de la Direcci\u00f3n y la revisi\u00f3n de las cuentas a cobrar basada en sus mejores estimaciones y el an\u00e1lisis del hist\u00f3rico de deudas incobrables, tras haber considerado, en su caso, la cobertura de seguro de riesgo de cr\u00e9dito y otras garant\u00edas",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "El Grupo da de baja los activos financieros cuando expiran o se han cedido los derechos sobre los flujos de efectivo del correspondiente activo financiero y se han transferido sustancialmente los riesgos y beneficios inherentes a su propiedad, tales como cesiones de cr\u00e9ditos comerciales en operaciones de \u201cfactoring\u201d en las que la empresa no retiene ning\u00fan riesgo de cr\u00e9dito ni de inter\u00e9s. Por el contrario, el Grupo no da de baja los activos financieros, y reconoce un pasivo financiero por un importe igual a la contraprestaci\u00f3n recibida, en las cesiones de activos financieros en las que se retenga sustancialmente los riesgos y beneficios inherentes a su propiedad, tales como el descuento de efectos o el \u201cfactoring con recurso\u201d. V\u00e9ase lo indicado en las Notas 9 y 12. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "Pasivos financieros   Los pasivos financieros se registran generalmente por el efectivo recibido, neto de los costes de la transacci\u00f3n. En ejercicios posteriores estas obligaciones se valoran a su coste amortizado seg\u00fan el m\u00e9todo del tipo de inter\u00e9s efectivo. Por coste amortizado se entiende el efectivo recibido, menos las devoluciones de principal efectuadas, m\u00e1s los intereses devengados no pagados. Clasificaci\u00f3n de activos y pasivos entre corriente y no corriente   En  general,  los  activos  y  pasivos  se  clasifican  como  corrientes  o  no  corrientes  en  funci\u00f3n  del  ciclo  de explotaci\u00f3n. En el Grupo Azkoyen el ciclo de explotaci\u00f3n no supera los doce meses, por lo que, los activos y pasivos se clasifican en general como corrientes o no corrientes en funci\u00f3n de su vencimiento a partir de la fecha del balance de situaci\u00f3n, consider\u00e1ndose como no corrientes aquellos activos y pasivos con vencimiento posterior a los doce meses contados a partir de la fecha del mismo. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "Pasivos financieros   Los pasivos financieros se registran generalmente por el efectivo recibido, neto de los costes de la transacci\u00f3n. En ejercicios posteriores estas obligaciones se valoran a su coste amortizado seg\u00fan el m\u00e9todo del tipo de inter\u00e9s efectivo. Por coste amortizado se entiende el efectivo recibido, menos las devoluciones de principal efectuadas, m\u00e1s los intereses devengados no pagados. Clasificaci\u00f3n de activos y pasivos entre corriente y no corriente   En  general,  los  activos  y  pasivos  se  clasifican  como  corrientes  o  no  corrientes  en  funci\u00f3n  del  ciclo  de explotaci\u00f3n. En el Grupo Azkoyen el ciclo de explotaci\u00f3n no supera los doce meses, por lo que, los activos y pasivos se clasifican en general como corrientes o no corrientes en funci\u00f3n de su vencimiento a partir de la fecha del balance de situaci\u00f3n, consider\u00e1ndose como no corrientes aquellos activos y pasivos con vencimiento posterior a los doce meses contados a partir de la fecha del mismo. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "Clasificaci\u00f3n de activos y pasivos entre corriente y no corriente   En  general,  los  activos  y  pasivos  se  clasifican  como  corrientes  o  no  corrientes  en  funci\u00f3n  del  ciclo  de explotaci\u00f3n. En el Grupo Azkoyen el ciclo de explotaci\u00f3n no supera los doce meses, por lo que, los activos y pasivos se clasifican en general como corrientes o no corrientes en funci\u00f3n de su vencimiento a partir de la fecha del balance de situaci\u00f3n, consider\u00e1ndose como no corrientes aquellos activos y pasivos con vencimiento posterior a los doce meses contados a partir de la fecha del mismo. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "i)  Instrumentos de patrimonio   Los instrumentos de capital y otros de patrimonio emitidos por el Grupo se registran por el importe recibido en el patrimonio neto, neto de costes directos de emisi\u00f3n. Acciones propias   Las acciones de la Sociedad dominante propiedad de entidades consolidadas se presentan a su coste de adquisici\u00f3n minorando el patrimonio neto (Nota 13.5).",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "j) <span class=\"_ _19\"> </span>Indemnizaciones por despido y compromisos laborales  <span class=\"_ _12\"> </span>De <span class=\"_ _f\"> </span>acuerdo <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>reglamentaci\u00f3n <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>trabajo <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>igente,<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>el <span class=\"_ _f\"> </span>Grupo <span class=\"_ _f\"> </span>Azkoyen <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>st\u00e1 <span class=\"_ _f\"> </span>obligado <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>pago <span class=\"_ _f\"> </span>de indemnizaciones <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"> </span>empleados  c<span class=\"_ _0\"></span>on <span class=\"_ _8\"> </span>los  que,<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>bajo <span class=\"_ _8\"> </span>de<span class=\"_ _1\"></span>terminadas <span class=\"_ _8\"> </span>condiciones,  res<span class=\"_ _0\"></span>cinda <span class=\"_ _8\"> </span>sus  re<span class=\"_ _0\"></span>laciones laborales. <span class=\"_ _7\"></span>Por <span class=\"_ _7\"></span>tanto, <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>in<span class=\"_ _1\"></span>demnizaciones <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>despido <span class=\"_ _7\"></span>susceptibles <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>uantificaci\u00f3n <span class=\"_ _a\"></span>razonable <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>registran como <span class=\"_ _8\"> </span>gasto <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>que <span class=\"_ _9\"> </span>se <span class=\"_ _8\"> </span>adopta <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>decisi\u00f3n <span class=\"_ _9\"> </span>del <span class=\"_ _8\"> </span>despido <span class=\"_ _8\"> </span>por<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>Direcci\u00f3n <span class=\"_ _9\"> </span>y/o<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>\u00d3rgano <span class=\"_ _9\"> </span>de Administraci\u00f3n y \u00e9ste se comunica (Nota <span class=\"ls11\">20</span>.2)<span class=\"ls15\">. </span> El <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>p\u00edgrafe <span class=\"_ _1\"></span>\u201cPasivo <span class=\"_ _a\"></span>no <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>orriente <span class=\"_ _a\"></span><span class=\"ff3\">- <span class=\"_ _1\"></span>Otros<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pasivos <span class=\"_ _a\"></span>no <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>orrientes</span>\u201d <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>balance <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _a\"></span><span class=\"ff3\">consolidado <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>e </span>diciembre <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>2023 <span class=\"_ _e\"> </span>incluye <span class=\"_ _f\"> </span><span class=\"ls11\">569</span> <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>euros <span class=\"_ _f\"> </span>(<span class=\"ls11\">70</span>5 <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>euros <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>31 <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>20<span class=\"_ _1\"></span>22<span class=\"ls1b\">) </span>correspondientes <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tual <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>pasivo act<span class=\"_ _0\"></span>uarial, <span class=\"_ _b\"></span>calculado de <span class=\"_ _c\"></span>ac<span class=\"_ _1\"></span>uerdo <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>NIC 1<span class=\"_ _0\"></span>9, <span class=\"_ _0\"></span>registrado b\u00e1sicamente<span class=\"_ _0\"></span> por<span class=\"ls0\"> Coges, <span class=\"_ _0\"></span>S.p.A<span class=\"ls15\">. </span>e<span class=\"_ _0\"></span>n cobertur<span class=\"_ _0\"></span>a de l<span class=\"_ _0\"></span>as obligacione<span class=\"_ _0\"></span>s laborales<span class=\"_ _0\"></span> establecidas <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>Art\u00edculo <span class=\"_ _0\"></span>2.120 del <span class=\"_ _0\"></span>C\u00f3digo C<span class=\"_ _0\"></span>ivil </span>italiano (\u201cTrattamento di fine rapporto\u201d <span class=\"ff3\">- TFR).  </span>Est\u00e1n relacionadas con el <span class=\"_ _0\"></span>derecho al cobro por <span class=\"_ _0\"></span>parte de l<span class=\"_ _0\"></span>os empleados y tr<span class=\"_ _0\"></span>abajadores de indemnizaciones <span class=\"_ _0\"></span>en el <span class=\"_ _1\"></span>momento <span class=\"_ _1\"></span>de la<span class=\"_ _1\"></span> finalizaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>vida l<span class=\"_ _1\"></span>aboral por <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>ajena<span class=\"_ _a\"></span> (Nota <span class=\"_ _1\"></span>16). <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>naturaleza d<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>ste plan <span class=\"_ _1\"></span>post<span class=\"_ _1\"></span>-<span class=\"_ _2a\"> </span>empleo <span class=\"_ _a\"></span>hasta<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>enero <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2007 <span class=\"_ _a\"></span>era <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>prestaci<span class=\"_ _1\"></span>ones <span class=\"_ _a\"></span>definidas. <span class=\"_ _a\"></span>Como <span class=\"_ _7\"></span>consecuencia <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>una <span class=\"_ _a\"></span>reforma <span class=\"_ _a\"></span>legislativa producida <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Italia, <span class=\"_ _7\"></span>con <span class=\"_ _a\"></span>efectos <span class=\"_ _a\"></span>1 <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>enero <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2007, <span class=\"_ _7\"></span>todas <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>obligaciones <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>este <span class=\"_ _a\"></span>concep<span class=\"_ _1\"></span>to <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>surjan <span class=\"_ _a\"></span>a futuro <span class=\"_ _1\"></span>fu<span class=\"_ _1\"></span>eron <span class=\"_ _1\"></span>externalizadas <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>tanto <span class=\"_ _1\"></span>ya <span class=\"_ _a\"></span>no <span class=\"_ _1\"></span>les <span class=\"_ _a\"></span>es <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>aplicaci\u00f3n <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>tratamiento <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>plan <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>prestaciones definidas <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _1\"></span>NIC <span class=\"_ _1\"></span>19,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>pagos <span class=\"_ _1\"></span>realizados <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>registran <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>cargo <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span><span class=\"ffa\">\u201c</span>Gastos d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>personal<span class=\"ffa\">\u201d</span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a cuenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>consolidada <span class=\"_ _a\"></span>adjunta. <span class=\"_ _1\"></span>En 2023<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>incluye <span class=\"_ _1\"></span>209 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>por este <span class=\"_ _6\"></span>concepto <span class=\"_ _9\"></span>(2<span class=\"ls19\">53</span> <span class=\"_ _6\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _9\"> </span>en <span class=\"_ _6\"></span>2022). <span class=\"_ _9\"></span>Sin<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>embargo, <span class=\"_ _9\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>ob<span class=\"_ _1\"></span>ligaciones <span class=\"_ _6\"></span>generadas <span class=\"_ _6\"></span>hasta <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>de entrada <span class=\"_ _e\"> </span>en <span class=\"_ _f\"> </span>vigor <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>reforma <span class=\"_ _e\"> </span>siguen <span class=\"_ _f\"> </span>teniendo <span class=\"_ _e\"> </span>el <span class=\"_ _10\"> </span>m<span class=\"_ _0\"></span>ismo <span class=\"_ _e\"> </span>tratamiento. <span class=\"_ _f\"> </span>Las <span class=\"_ _e\"> </span>hip\u00f3tesis <span class=\"_ _e\"> </span>fundamentales consideradas <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span><span class=\"ls11\">20<span class=\"ls0\">23 <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>sido, <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span>tre <span class=\"_ _b\"></span>otras, <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>inter\u00e9s <span class=\"_ _b\"></span>del 3,08% <span class=\"_ _b\"></span>(3,63% <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>2022<span class=\"ls18\">),</span> <span class=\"_ _b\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>tasa <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>inflac<span class=\"_ _1\"></span>i\u00f3n </span></span>de<span class=\"ls0\">l 2,0% (2,3% en el e<span class=\"_ _1\"></span>jercicio 2022) y<span class=\"_ _1\"></span> tablas de supervivencia <span class=\"ffa\">\u201cRG48 della<span class=\"_ _1\"></span> Ragioneria General</span>l<span class=\"ffa\">e dello Stato<span class=\"_ _1\"></span>\u201d</span>. </span>Los pagos del ejercicio por e<span class=\"_ _1\"></span>ste concepto han ascendido a <span class=\"_ _1\"></span><span class=\"ls19\">64</span> m<span class=\"_ _1\"></span>iles de euros, aproximadamente (<span class=\"_ _1\"></span><span class=\"ls11\">36</span> miles de euros aproximadamente en 2022<span class=\"ls18\">).</span> Asimismo, <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _8\"> </span>cuenta <span class=\"_ _d\"> </span>con  compromisos <span class=\"_ _8\"> </span>laborales <span class=\"_ _d\"> </span>que <span class=\"_ _8\"> </span>s<span class=\"_ _1\"></span>on <span class=\"_ _8\"> </span>tratados  co<span class=\"_ _0\"></span>mo  planes <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>aportaciones definidas <span class=\"_ _9\"> </span>en <span class=\"_ _9\"></span>base <span class=\"_ _6\"></span>a <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>indicado <span class=\"_ _6\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _9\"></span>NIC <span class=\"_ _6\"></span>19,<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>a <span class=\"_ _9\"></span>los <span class=\"_ _6\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>cogen <span class=\"_ _9\"></span>empleados <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _9\"> </span>Subgrupo <span class=\"_ _9\"> </span>Primion. <span class=\"_ _9\"></span>Las obligaciones <span class=\"_ _a\"></span>derivad<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>este <span class=\"_ _a\"></span>concepto <span class=\"_ _7\"></span>se <span class=\"_ _a\"></span>encuentran <span class=\"_ _6\"></span>b\u00e1sicamente <span class=\"_ _7\"></span>externalizadas <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>pagos <span class=\"_ _7\"></span>realizados<span class=\"_ _0\"></span> por <span class=\"_ _6\"> </span>este <span class=\"_ _6\"> </span>concepto <span class=\"_ _6\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>registran <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>argo <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>ep\u00edgrafe <span class=\"_ _6\"></span>de <span class=\"_ _6\"> </span>\u201cGastos <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>p<span class=\"_ _0\"></span>ersonal\u201d <span class=\"_ _6\"></span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>cuenta <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"> </span>y ganancias <span class=\"_ _d\"> </span>consolidada <span class=\"_ _8\"> </span>adjunta <span class=\"_ _8\"> </span>c<span class=\"_ _1\"></span>orrespondiente <span class=\"_ _8\"> </span>al  ejercicio <span class=\"_ _8\"> </span>20<span class=\"_ _1\"></span>23. <span class=\"_ _8\"> </span>El <span class=\"_ _d\"> </span>importe <span class=\"_ _8\"> </span>registrado <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _8\"> </span>cuenta <span class=\"_ _d\"> </span>de p\u00e9rdidas <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>gan<span class=\"_ _1\"></span>ancias <span class=\"_ _a\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>scendido <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span><span class=\"ls19\">88</span> <span class=\"_ _a\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _7\"></span>aproximadamente <span class=\"_ _7\"></span>(1<span class=\"ls11\">44</span> <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _a\"></span>de euros <span class=\"ls11\">en</span> <span class=\"ls11\">20</span>22). Los importes satisfechos por Coges S.p.A. <span class=\"ls14\">y </span>el Subgrupo Primion a <span class=\"_ _0\"></span>sistemas externalizados son b\u00e1sicamente equivalentes a la obligaci\u00f3n devengada.  El <span class=\"_ _a\"></span>resto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>acuerdos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>naturaleza <span class=\"_ _a\"></span>retributiva <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>eterminados <span class=\"_ _a\"></span>empleados <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>Administradores, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>registran como <span class=\"_ _6\"></span>pasivo <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>funci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>devengo <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>siempre <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>es<span class=\"_ _1\"></span>t\u00e9n <span class=\"_ _6\"></span>cumpliendo <span class=\"_ _7\"></span>los <span class=\"_ _9\"></span>objetivo<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _8\"> </span>que <span class=\"_ _6\"></span>est\u00e1n condicionados (Nota <span class=\"ls11\">20<span class=\"ls15\">.2<span class=\"ls1b\">).</span></span></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "j) <span class=\"_ _19\"> </span>Indemnizaciones por despido y compromisos laborales  <span class=\"_ _12\"> </span>De <span class=\"_ _f\"> </span>acuerdo <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>reglamentaci\u00f3n <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>trabajo <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>igente,<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>el <span class=\"_ _f\"> </span>Grupo <span class=\"_ _f\"> </span>Azkoyen <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>st\u00e1 <span class=\"_ _f\"> </span>obligado <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>pago <span class=\"_ _f\"> </span>de indemnizaciones <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"> </span>empleados  c<span class=\"_ _0\"></span>on <span class=\"_ _8\"> </span>los  que,<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>bajo <span class=\"_ _8\"> </span>de<span class=\"_ _1\"></span>terminadas <span class=\"_ _8\"> </span>condiciones,  res<span class=\"_ _0\"></span>cinda <span class=\"_ _8\"> </span>sus  re<span class=\"_ _0\"></span>laciones laborales. <span class=\"_ _7\"></span>Por <span class=\"_ _7\"></span>tanto, <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>in<span class=\"_ _1\"></span>demnizaciones <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>despido <span class=\"_ _7\"></span>susceptibles <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>uantificaci\u00f3n <span class=\"_ _a\"></span>razonable <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>registran como <span class=\"_ _8\"> </span>gasto <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>que <span class=\"_ _9\"> </span>se <span class=\"_ _8\"> </span>adopta <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>decisi\u00f3n <span class=\"_ _9\"> </span>del <span class=\"_ _8\"> </span>despido <span class=\"_ _8\"> </span>por<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>Direcci\u00f3n <span class=\"_ _9\"> </span>y/o<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>\u00d3rgano <span class=\"_ _9\"> </span>de Administraci\u00f3n y \u00e9ste se comunica (Nota <span class=\"ls11\">20</span>.2)<span class=\"ls15\">. </span> El <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>p\u00edgrafe <span class=\"_ _1\"></span>\u201cPasivo <span class=\"_ _a\"></span>no <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>orriente <span class=\"_ _a\"></span><span class=\"ff3\">- <span class=\"_ _1\"></span>Otros<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pasivos <span class=\"_ _a\"></span>no <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>orrientes</span>\u201d <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>balance <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _a\"></span><span class=\"ff3\">consolidado <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>e </span>diciembre <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>2023 <span class=\"_ _e\"> </span>incluye <span class=\"_ _f\"> </span><span class=\"ls11\">569</span> <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>euros <span class=\"_ _f\"> </span>(<span class=\"ls11\">70</span>5 <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>euros <span class=\"_ _f\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>31 <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>diciembre <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>20<span class=\"_ _1\"></span>22<span class=\"ls1b\">) </span>correspondientes <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tual <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>pasivo act<span class=\"_ _0\"></span>uarial, <span class=\"_ _b\"></span>calculado de <span class=\"_ _c\"></span>ac<span class=\"_ _1\"></span>uerdo <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>NIC 1<span class=\"_ _0\"></span>9, <span class=\"_ _0\"></span>registrado b\u00e1sicamente<span class=\"_ _0\"></span> por<span class=\"ls0\"> Coges, <span class=\"_ _0\"></span>S.p.A<span class=\"ls15\">. </span>e<span class=\"_ _0\"></span>n cobertur<span class=\"_ _0\"></span>a de l<span class=\"_ _0\"></span>as obligacione<span class=\"_ _0\"></span>s laborales<span class=\"_ _0\"></span> establecidas <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>Art\u00edculo <span class=\"_ _0\"></span>2.120 del <span class=\"_ _0\"></span>C\u00f3digo C<span class=\"_ _0\"></span>ivil </span>italiano (\u201cTrattamento di fine rapporto\u201d <span class=\"ff3\">- TFR).  </span>Est\u00e1n relacionadas con el <span class=\"_ _0\"></span>derecho al cobro por <span class=\"_ _0\"></span>parte de l<span class=\"_ _0\"></span>os empleados y tr<span class=\"_ _0\"></span>abajadores de indemnizaciones <span class=\"_ _0\"></span>en el <span class=\"_ _1\"></span>momento <span class=\"_ _1\"></span>de la<span class=\"_ _1\"></span> finalizaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>vida l<span class=\"_ _1\"></span>aboral por <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>ajena<span class=\"_ _a\"></span> (Nota <span class=\"_ _1\"></span>16). <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>naturaleza d<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>ste plan <span class=\"_ _1\"></span>post<span class=\"_ _1\"></span>-<span class=\"_ _2a\"> </span>empleo <span class=\"_ _a\"></span>hasta<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>enero <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2007 <span class=\"_ _a\"></span>era <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>prestaci<span class=\"_ _1\"></span>ones <span class=\"_ _a\"></span>definidas. <span class=\"_ _a\"></span>Como <span class=\"_ _7\"></span>consecuencia <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>una <span class=\"_ _a\"></span>reforma <span class=\"_ _a\"></span>legislativa producida <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Italia, <span class=\"_ _7\"></span>con <span class=\"_ _a\"></span>efectos <span class=\"_ _a\"></span>1 <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>enero <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2007, <span class=\"_ _7\"></span>todas <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>obligaciones <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>este <span class=\"_ _a\"></span>concep<span class=\"_ _1\"></span>to <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>surjan <span class=\"_ _a\"></span>a futuro <span class=\"_ _1\"></span>fu<span class=\"_ _1\"></span>eron <span class=\"_ _1\"></span>externalizadas <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>tanto <span class=\"_ _1\"></span>ya <span class=\"_ _a\"></span>no <span class=\"_ _1\"></span>les <span class=\"_ _a\"></span>es <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>aplicaci\u00f3n <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>tratamiento <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>plan <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>prestaciones definidas <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _1\"></span>NIC <span class=\"_ _1\"></span>19,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>pagos <span class=\"_ _1\"></span>realizados <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>registran <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>cargo <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span><span class=\"ffa\">\u201c</span>Gastos d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>personal<span class=\"ffa\">\u201d</span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a cuenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>consolidada <span class=\"_ _a\"></span>adjunta. <span class=\"_ _1\"></span>En 2023<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>incluye <span class=\"_ _1\"></span>209 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>por este <span class=\"_ _6\"></span>concepto <span class=\"_ _9\"></span>(2<span class=\"ls19\">53</span> <span class=\"_ _6\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _9\"> </span>en <span class=\"_ _6\"></span>2022). <span class=\"_ _9\"></span>Sin<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>embargo, <span class=\"_ _9\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>ob<span class=\"_ _1\"></span>ligaciones <span class=\"_ _6\"></span>generadas <span class=\"_ _6\"></span>hasta <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>de entrada <span class=\"_ _e\"> </span>en <span class=\"_ _f\"> </span>vigor <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>reforma <span class=\"_ _e\"> </span>siguen <span class=\"_ _f\"> </span>teniendo <span class=\"_ _e\"> </span>el <span class=\"_ _10\"> </span>m<span class=\"_ _0\"></span>ismo <span class=\"_ _e\"> </span>tratamiento. <span class=\"_ _f\"> </span>Las <span class=\"_ _e\"> </span>hip\u00f3tesis <span class=\"_ _e\"> </span>fundamentales consideradas <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span><span class=\"ls11\">20<span class=\"ls0\">23 <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>sido, <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span>tre <span class=\"_ _b\"></span>otras, <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>inter\u00e9s <span class=\"_ _b\"></span>del 3,08% <span class=\"_ _b\"></span>(3,63% <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>2022<span class=\"ls18\">),</span> <span class=\"_ _b\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>tasa <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>inflac<span class=\"_ _1\"></span>i\u00f3n </span></span>de<span class=\"ls0\">l 2,0% (2,3% en el e<span class=\"_ _1\"></span>jercicio 2022) y<span class=\"_ _1\"></span> tablas de supervivencia <span class=\"ffa\">\u201cRG48 della<span class=\"_ _1\"></span> Ragioneria General</span>l<span class=\"ffa\">e dello Stato<span class=\"_ _1\"></span>\u201d</span>. </span>Los pagos del ejercicio por e<span class=\"_ _1\"></span>ste concepto han ascendido a <span class=\"_ _1\"></span><span class=\"ls19\">64</span> m<span class=\"_ _1\"></span>iles de euros, aproximadamente (<span class=\"_ _1\"></span><span class=\"ls11\">36</span> miles de euros aproximadamente en 2022<span class=\"ls18\">).</span> Asimismo, <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _8\"> </span>cuenta <span class=\"_ _d\"> </span>con  compromisos <span class=\"_ _8\"> </span>laborales <span class=\"_ _d\"> </span>que <span class=\"_ _8\"> </span>s<span class=\"_ _1\"></span>on <span class=\"_ _8\"> </span>tratados  co<span class=\"_ _0\"></span>mo  planes <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>aportaciones definidas <span class=\"_ _9\"> </span>en <span class=\"_ _9\"></span>base <span class=\"_ _6\"></span>a <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>indicado <span class=\"_ _6\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _9\"></span>NIC <span class=\"_ _6\"></span>19,<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>a <span class=\"_ _9\"></span>los <span class=\"_ _6\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>cogen <span class=\"_ _9\"></span>empleados <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _9\"> </span>Subgrupo <span class=\"_ _9\"> </span>Primion. <span class=\"_ _9\"></span>Las obligaciones <span class=\"_ _a\"></span>derivad<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>este <span class=\"_ _a\"></span>concepto <span class=\"_ _7\"></span>se <span class=\"_ _a\"></span>encuentran <span class=\"_ _6\"></span>b\u00e1sicamente <span class=\"_ _7\"></span>externalizadas <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>pagos <span class=\"_ _7\"></span>realizados<span class=\"_ _0\"></span> por <span class=\"_ _6\"> </span>este <span class=\"_ _6\"> </span>concepto <span class=\"_ _6\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>registran <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>argo <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>ep\u00edgrafe <span class=\"_ _6\"></span>de <span class=\"_ _6\"> </span>\u201cGastos <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>p<span class=\"_ _0\"></span>ersonal\u201d <span class=\"_ _6\"></span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>cuenta <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"> </span>y ganancias <span class=\"_ _d\"> </span>consolidada <span class=\"_ _8\"> </span>adjunta <span class=\"_ _8\"> </span>c<span class=\"_ _1\"></span>orrespondiente <span class=\"_ _8\"> </span>al  ejercicio <span class=\"_ _8\"> </span>20<span class=\"_ _1\"></span>23. <span class=\"_ _8\"> </span>El <span class=\"_ _d\"> </span>importe <span class=\"_ _8\"> </span>registrado <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _8\"> </span>cuenta <span class=\"_ _d\"> </span>de p\u00e9rdidas <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>gan<span class=\"_ _1\"></span>ancias <span class=\"_ _a\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>scendido <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span><span class=\"ls19\">88</span> <span class=\"_ _a\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _7\"></span>aproximadamente <span class=\"_ _7\"></span>(1<span class=\"ls11\">44</span> <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _a\"></span>de euros <span class=\"ls11\">en</span> <span class=\"ls11\">20</span>22). Los importes satisfechos por Coges S.p.A. <span class=\"ls14\">y </span>el Subgrupo Primion a <span class=\"_ _0\"></span>sistemas externalizados son b\u00e1sicamente equivalentes a la obligaci\u00f3n devengada.  El <span class=\"_ _a\"></span>resto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>acuerdos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>naturaleza <span class=\"_ _a\"></span>retributiva <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>eterminados <span class=\"_ _a\"></span>empleados <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>Administradores, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>registran como <span class=\"_ _6\"></span>pasivo <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>funci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>devengo <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>siempre <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>es<span class=\"_ _1\"></span>t\u00e9n <span class=\"_ _6\"></span>cumpliendo <span class=\"_ _7\"></span>los <span class=\"_ _9\"></span>objetivo<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _8\"> </span>que <span class=\"_ _6\"></span>est\u00e1n condicionados (Nota <span class=\"ls11\">20<span class=\"ls15\">.2<span class=\"ls1b\">).</span></span></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "Prov<span class=\"_ _1\"></span>isiones: <span class=\"_ _0\"></span>saldos <span class=\"_ _0\"></span>acreedores <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>cubren obl<span class=\"_ _0\"></span>igaciones pre<span class=\"_ _0\"></span>sentes a <span class=\"_ _b\"></span>la fecha de<span class=\"_ _0\"></span>l balanc<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>urgidas como consecuencia  de <span class=\"_ _d\"> </span>sucesos  pasados  de <span class=\"_ _d\"> </span>los  que  pueden  d<span class=\"_ _0\"></span>erivarse  perjuicios <span class=\"_ _d\"> </span>patrimoniales  para  las entidades; <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>oncretos <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>cuanto <span class=\"_ _c\"></span>a <span class=\"_ _b\"></span>su n<span class=\"_ _0\"></span>aturaleza, <span class=\"_ _b\"></span>pero <span class=\"_ _c\"></span>in<span class=\"_ _1\"></span>determinados <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>cuanto <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>y/o <span class=\"_ _b\"></span>momento de cancelaci\u00f3n.<span class=\"_ _2a\"> </span>Las <span class=\"_ _9\"> </span>pro<span class=\"_ _1\"></span>visiones <span class=\"_ _9\"> </span>-que <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>cuantifican <span class=\"_ _9\"> </span>teniendo <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>consideraci\u00f3n <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>mejor <span class=\"_ _9\"> </span>info<span class=\"_ _1\"></span>rmaci\u00f3n <span class=\"_ _9\"> </span>disponible <span class=\"_ _8\"> </span>sobre <span class=\"_ _9\"> </span>las consecuencias <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>suceso <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>traen <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>ausa <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>reestimadas <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>ocasi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cada <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>able- se  utilizan <span class=\"_ _d\"> </span>para  afro<span class=\"_ _0\"></span>ntar  las <span class=\"_ _d\"> </span>obligaciones  espec\u00edficas <span class=\"_ _d\"> </span>para  la<span class=\"ls17\">s <span class=\"_ _d\"> </span></span>cuales  fueron <span class=\"_ _d\"> </span>originalmente  reconocidas;<span class=\"_ _0\"></span> procedi\u00e9ndose a su reversi\u00f3n, total o parcial, cuando dichas obligaciones dejan de ex<span class=\"_ _0\"></span>istir o disminuyen.<span class=\"_ _1\"></span> Provisiones por costes <span class=\"_ _0\"></span>de garant\u00edas <span class=\"_ _0\"></span>y reciclaje.<span class=\"ff1\"> </span>Las provisio<span class=\"_ _0\"></span>nes por costes de <span class=\"_ _b\"></span>ga<span class=\"_ _1\"></span>rant\u00edas y <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>or las obligaci<span class=\"_ _0\"></span>ones legales <span class=\"_ _1\"></span>relacionadas con el reciclaje <span class=\"_ _1\"></span>de determinados a<span class=\"_ _1\"></span>paratos el\u00e9ctricos y/o <span class=\"_ _1\"></span>electr\u00f3nicos se reconocen <span class=\"_ _1\"></span>en el momento <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _7\"></span>ven<span class=\"_ _1\"></span>ta <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>productos <span class=\"_ _9\"></span>pertinentes, <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>mejor <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>stimaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>g<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>re<span class=\"_ _1\"></span>alizada <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>los Administradores de la Sociedad dominante y necesaria para liquidar el pasivo del Grupo (Nota 3<span class=\"_ _1\"></span>1<span class=\"ls1b\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "Pas<span class=\"_ _1\"></span>ivos <span class=\"_ _6\"></span>contingentes: <span class=\"_ _6\"></span>obligaciones <span class=\"_ _9\"></span>posibles <span class=\"_ _7\"></span>surgidas <span class=\"_ _9\"></span>como <span class=\"_ _7\"></span>co<span class=\"_ _1\"></span>nsecuencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>sucesos <span class=\"_ _6\"></span>pasa<span class=\"_ _1\"></span>dos, <span class=\"_ _6\"></span>cuya materializaci\u00f3n <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>st\u00e1 <span class=\"_ _a\"></span>condicionada <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>ocurra, <span class=\"_ _a\"></span>o <span class=\"_ _1\"></span>no, <span class=\"_ _a\"></span>uno <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>m\u00e1s <span class=\"_ _a\"></span>eventos <span class=\"_ _a\"></span>futuros <span class=\"_ _1\"></span>independientes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la voluntad de las entidades consolidadas y no cumplen los requisitos para su registro como provisiones.  Las <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>entas <span class=\"_ _1\"></span>anuales <span class=\"_ _a\"></span>consolidadas <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _1\"></span>recogen <span class=\"_ _a\"></span>todas <span class=\"_ _1\"></span>las <span class=\"_ _a\"></span>provisiones <span class=\"_ _1\"></span>significativas <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>respecto <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>las cuales se estima <span class=\"_ _b\"></span>qu<span class=\"_ _1\"></span>e la pr<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>babilidad de qu<span class=\"_ _0\"></span>e se ten<span class=\"_ _0\"></span>ga que a<span class=\"_ _0\"></span>tender la o<span class=\"_ _0\"></span>bligaci\u00f3n es <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ayor que lo <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>ntrario. Los<span class=\"_ _0\"></span> pasivos <span class=\"_ _a\"></span>co<span class=\"_ _1\"></span>ntingentes <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>reconocen <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>cuentas <span class=\"_ _a\"></span>anuales <span class=\"_ _7\"></span>consolidadas, <span class=\"_ _a\"></span>sino <span class=\"_ _7\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>informa <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>obre <span class=\"_ _a\"></span>los mismos en las notas de la memoria consolidada, en la medida en que no <span class=\"_ _0\"></span>sean considerados como remotos<span class=\"_ _1\"></span>. Respecto a procedimientos judiciales y/o reclamaciones en curso<span class=\"ls15\">, </span>consid\u00e9rese lo indicado en la Nota 14<span class=\"_ _1\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "l)  Subvenciones oficiales Las subvenciones oficiales se reconocen cuando existen garant\u00edas razonables de que se han cumplido las condiciones necesarias para recibir las subvenciones y de que se recibir\u00e1n. Adicionalmente, se siguen los criterios siguientes: a)  Subvenciones concedidas para la compra o producci\u00f3n de activos fijos (subvenciones relacionadas con activos  o de capital): se clasifican  como ingresos diferidos  (Nota  17)  y  se  imputan  a resultados  en proporci\u00f3n a la dotaci\u00f3n a la amortizaci\u00f3n efectuada en el periodo por los activos subvencionados. b)  Subvenciones para gastos (o de explotaci\u00f3n): se asignan a ingresos en el ep\u00edgrafe \u201cOtros ingresos de explotaci\u00f3n\u201d del a\u00f1o en que se producen los gastos relacionados (Nota 18).",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "m) <span class=\"_ _a\"></span>Reconocimiento de ingresos  <span class=\"_ _12\"> </span>El Grupo A<span class=\"_ _b\"></span>z<span class=\"_ _1\"></span>koyen reconoce <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ingreso, <span class=\"_ _0\"></span>cuando o <span class=\"_ _b\"></span>a medida q<span class=\"_ _0\"></span>ue el <span class=\"_ _0\"></span>control sobre<span class=\"_ _0\"></span> los <span class=\"_ _0\"></span>distintos bi<span class=\"_ _0\"></span>enes o <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ervicios es <span class=\"_ _6\"></span>transferido <span class=\"_ _7\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>cliente<span class=\"_ _1\"></span>; <span class=\"_ _7\"></span>esto <span class=\"_ _6\"></span>es, <span class=\"_ _6\"></span>cuando <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>cliente <span class=\"_ _6\"></span>controla <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>uso <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>bienes <span class=\"_ _7\"></span>o <span class=\"_ _6\"></span>servicios <span class=\"_ _6\"></span>transferidos <span class=\"_ _7\"></span>y obtiene <span class=\"_ _a\"></span>sustancialmente <span class=\"_ _1\"></span>todos <span class=\"_ _a\"></span><span class=\"ls12\">los</span> <span class=\"_ _1\"></span>beneficios <span class=\"_ _a\"></span>aparejados <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>mismos<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>siempre <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>cuando <span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>ista <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>contrato con der<span class=\"_ _0\"></span>echos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>obligaciones <span class=\"_ _b\"></span>ejecutables, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>entre <span class=\"_ _b\"></span>otros, sea <span class=\"_ _b\"></span>probable <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Grupo recaude <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>contraprestaci\u00f3n a <span class=\"_ _9\"></span>la <span class=\"_ _6\"></span>que <span class=\"_ _9\"></span>tenga <span class=\"_ _6\"></span>derecho, <span class=\"_ _9\"></span>teniendo <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span>cuenta <span class=\"_ _6\"></span>la <span class=\"_ _9\"></span>calidad <span class=\"_ _6\"></span>crediticia <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>lient<span class=\"_ _1\"></span>e. <span class=\"_ _9\"></span>El <span class=\"_ _6\"></span>ingreso <span class=\"_ _9\"></span>es <span class=\"_ _6\"></span>el <span class=\"_ _9\"> </span>precio <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>la<span class=\"_ _0\"></span> transacci\u00f3n <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>espe<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>tener <span class=\"_ _1\"></span>derecho. <span class=\"_ _1\"></span>Si <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>contraprestaci\u00f3n <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>variable, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>estimado <span class=\"_ _a\"></span>de la <span class=\"_ _1\"></span>misma <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>incluir\u00e1 <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>precio <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>transacci\u00f3n <span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>\u00f3lo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>medida <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>sea <span class=\"_ _a\"></span>altamente <span class=\"_ _1\"></span>probable <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>no ocurra <span class=\"_ _9\"></span>una <span class=\"_ _6\"></span>reversi\u00f3n <span class=\"_ _9\"></span>significativa <span class=\"_ _9\"></span>del <span class=\"_ _6\"></span>importe <span class=\"_ _9\"></span>del <span class=\"_ _6\"></span>ingreso <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>actividades <span class=\"_ _9\"></span>ordinarias <span class=\"_ _6\"></span>acumulado <span class=\"_ _9\"> </span>reconocido<span class=\"_ _0\"></span> cuando se <span class=\"_ _1\"></span>resuelva posteriormente la<span class=\"_ _1\"></span> incertidumbre asociada con <span class=\"_ _1\"></span>la prestaci\u00f3n <span class=\"_ _1\"></span>variable. La c<span class=\"_ _1\"></span>onsideraci\u00f3n es ajustada por el valor del dinero en el<span class=\"_ _0\"></span> tiempo si el periodo entre el momento en el que se tra<span class=\"_ _0\"></span>nsfieren los bienes y <span class=\"_ _9\"> </span>servicios <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>momento <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>recibe <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>pago <span class=\"_ _9\"> </span>e<span class=\"_ _1\"></span>s <span class=\"_ _9\"> </span>superior <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>doce <span class=\"_ _9\"> </span>meses <span class=\"_ _8\"> </span>y <span class=\"_ _9\"> </span>si <span class=\"_ _9\"> </span>hay <span class=\"_ _8\"> </span>un <span class=\"_ _9\"> </span>beneficio <span class=\"_ _9\"> </span>de financiaci\u00f3n significativo, bi<span class=\"_ _0\"></span>en para e<span class=\"_ _0\"></span>l cliente <span class=\"_ _0\"></span>o para <span class=\"_ _0\"></span>el Grupo. <span class=\"_ _0\"></span>Si un <span class=\"_ _0\"></span>contrato hace r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>fere<span class=\"_ _1\"></span>ncia a d<span class=\"_ _0\"></span>istintos bienes y <span class=\"_ _1\"></span>servicios, <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>precio <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>asociado <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>distintas <span class=\"_ _1\"></span>obligaciones <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>desempe\u00f1o <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>precios <span class=\"_ _1\"></span>de venta independientes <span class=\"_ _1\"></span>relativos de cada bien <span class=\"_ _1\"></span>o servicio distinto. Si lo<span class=\"_ _1\"></span>s precios de <span class=\"_ _1\"></span>venta no son observables, <span class=\"_ _1\"></span>la Sociedad <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>estima <span class=\"_ _6\"></span>razonablemente. <span class=\"_ _7\"></span>El <span class=\"_ _7\"></span>ingreso <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>reconocido <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ada <span class=\"_ _a\"></span>ob<span class=\"_ _1\"></span>ligaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>desempe\u00f1o <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>un momento determinado o lo largo del tiempo.  <span class=\"_ _12\"> </span>De acuerdo a la NIIF 15 el Grupo considera lo siguiente: 1.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Venta de bienes:  </span>Los <span class=\"_ _a\"></span>ingresos <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>reconocen <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>momento <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>control <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>bienes <span class=\"_ _a\"></span>pasa <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>comprador, <span class=\"_ _a\"></span>normalmente<span class=\"_ _0\"></span> coincidente <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>el mome<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>la entrega <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _b\"></span>bienes.<span class=\"_ _1\"></span> L<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>ing<span class=\"_ _1\"></span>resos <span class=\"_ _b\"></span>son re<span class=\"_ _0\"></span>conocidos <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _b\"></span>base en <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>precios estipulados en el contrato, <span class=\"_ _0\"></span>netos de los descuentos <span class=\"_ _0\"></span>estimados por volumen u<span class=\"_ _0\"></span> otros. L<span class=\"_ _1\"></span>as facturas <span class=\"_ _0\"></span>se emiten en ese <span class=\"_ _1\"></span>momento. <span class=\"_ _1\"></span>Esta norma <span class=\"_ _1\"></span>no tiene <span class=\"_ _1\"></span>ning\u00fan <span class=\"_ _1\"></span>impacto en <span class=\"_ _1\"></span>los c<span class=\"_ _1\"></span>ontratos con <span class=\"_ _1\"></span>los cl<span class=\"_ _1\"></span>ientes en <span class=\"_ _1\"></span>los que <span class=\"_ _1\"></span>la v<span class=\"_ _1\"></span>enta es <span class=\"_ _1\"></span>la \u00fanica obligaci\u00f3n contractual.<span class=\"fc2\"> </span><span class=\"ff1\"> </span>(i) <span class=\"_ _1a\"> </span>Contraprestaciones variables Algunos <span class=\"_ _1\"></span>contratos <span class=\"_ _a\"></span>con <span class=\"_ _1\"></span>clientes <span class=\"_ _a\"></span>proporcionan <span class=\"_ _1\"></span>derechos <span class=\"_ _1\"></span>de <span class=\"_ _7\"></span>devoluci\u00f3n, <span class=\"_ _1\"></span>descuentos <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omerciales <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>descuentos por volumen. <span class=\"_ _1\"></span>El Grupo reconoce los ingresos por la <span class=\"_ _1\"></span>venta de bienes al valor razonabl<span class=\"_ _1\"></span>e de la contraprestaci\u00f3n recibida o <span class=\"_ _b\"></span>por cobrar, <span class=\"_ _b\"></span>neta de <span class=\"_ _b\"></span>devoluciones, descuentos <span class=\"_ _b\"></span>comerciales y <span class=\"_ _b\"></span>rebajas por <span class=\"_ _0\"></span>volumen. <span class=\"_ _b\"></span>Si<span class=\"_ _1\"></span> l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>ngresos no<span class=\"_ _0\"></span> se <span class=\"_ _1\"></span>pueden <span class=\"_ _1\"></span>medir <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>fiable, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>difiere <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>reconocimiento de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>resos hasta <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>resuelva <span class=\"_ _1\"></span>la incertidumbre. <span class=\"_ _b\"></span>Tales <span class=\"_ _b\"></span>disposiciones <span class=\"_ _b\"></span>dan <span class=\"_ _b\"></span>lugar <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span>traprestaciones <span class=\"_ _c\"></span>variables <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _c\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>NIIF <span class=\"_ _b\"></span>15, <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>tienen que ser estimadas al inicio del contrato. La  NIIF <span class=\"_ _11\"> </span>15  ob<span class=\"_ _1\"></span>liga  a  co<span class=\"_ _1\"></span>nsiderar  que <span class=\"_ _11\"> </span>no  habr\u00e1 <span class=\"_ _11\"> </span>reversiones  significativas  de <span class=\"_ _11\"> </span>ingresos  al  de<span class=\"_ _1\"></span>terminar  las contraprestaciones variables.  (ii) <span class=\"_ _1b\"> </span>Obligaciones por garant\u00edas El  Grupo<span class=\"_ _0\"></span>  ofr<span class=\"_ _0\"></span>ece  la<span class=\"_ _0\"></span>s <span class=\"_ _d\"> </span>garant\u00edas  obligator<span class=\"_ _0\"></span>ias  par<span class=\"_ _0\"></span>a  l<span class=\"_ _0\"></span>as <span class=\"_ _d\"> </span>reparaciones <span class=\"_ _d\"> </span>generales.  Por<span class=\"_ _0\"></span>  otr<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>parte,  en<span class=\"_ _0\"></span>  al<span class=\"_ _0\"></span>gunas ocasiones, <span class=\"_ _1\"></span>ofrece <span class=\"_ _a\"></span>extensiones <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>garant\u00edas <span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>servicios <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mante<span class=\"_ _1\"></span>nimiento <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>sus <span class=\"_ _a\"></span>contratos <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>clientes. <span class=\"_ _1\"></span>Las garant\u00edas <span class=\"_ _7\"></span>obligatorias <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>siguen <span class=\"_ _7\"></span>registrando <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>NIC <span class=\"_ _7\"></span>37 <span class=\"_ _7\"></span>Provisiones, <span class=\"_ _7\"></span>pasivos <span class=\"_ _7\"></span>contingentes <span class=\"_ _7\"></span>y activos contingentes (contabilizadas como una<span class=\"_ _0\"></span> provisi\u00f3n de costo). Por <span class=\"_ _0\"></span>su parte a las garant\u00edas extendidas<span class=\"_ _0\"></span> es de aplicaci\u00f3n lo establecido en la NIIF 15 (para lo cual se diferir\u00e1n los ingresos ordinarios).<span class=\"_ _2a\"> </span>2.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Ventas por contratos de construcci\u00f3n<span class=\"_ _2a\"> </span></span>Los <span class=\"_ _9\"> </span>ingresos <span class=\"_ _9\"></span>son<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>reconocidos <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>lo <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>argo <span class=\"_ _9\"></span>del <span class=\"_ _6\"></span>ti<span class=\"_ _1\"></span>empo <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>m\u00e9<span class=\"_ _1\"></span>todo <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>grado <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>avance, <span class=\"_ _9\"></span>basado<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el<span class=\"_ _0\"></span> porcentaje de lo<span class=\"_ _0\"></span>s costes incurridos <span class=\"_ _0\"></span>a la <span class=\"_ _0\"></span>fecha sobre <span class=\"_ _0\"></span>los coste<span class=\"_ _0\"></span>s totales estimados. Un<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>\u00e9rdida esperada <span class=\"_ _0\"></span>en un<span class=\"_ _0\"></span> contrato <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>reconocida <span class=\"_ _c\"></span>como <span class=\"_ _b\"></span>gasto <span class=\"_ _b\"></span>inmediatamente. <span class=\"_ _0\"></span>La <span class=\"_ _c\"></span>mayor\u00eda <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>estos <span class=\"_ _b\"></span>contratos <span class=\"_ _c\"></span>cu<span class=\"_ _1\"></span>mplen <span class=\"_ _c\"></span>los <span class=\"_ _b\"></span>requerimientos para reconocer su ingreso a lo largo del tiempo. Principalmente <span class=\"_ _0\"></span>est\u00e1n <span class=\"_ _0\"></span>vinculados <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Subgrupo <span class=\"_ _b\"></span>Pri<span class=\"_ _1\"></span>mion <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>est\u00e1n relacionados c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>proyectos <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nstalaciones<span class=\"_ _0\"></span> de sistemas <span class=\"_ _1\"></span>integrados de <span class=\"_ _1\"></span>seguridad, <span class=\"_ _1\"></span>con v<span class=\"_ _1\"></span>istas a <span class=\"_ _1\"></span>la construcc<span class=\"_ _1\"></span>i\u00f3n de <span class=\"_ _1\"></span>un activo <span class=\"_ _1\"></span>o un<span class=\"_ _1\"></span>a combinaci\u00f3n de <span class=\"_ _1\"></span>activos que <span class=\"_ _9\"> </span>est\u00e1n <span class=\"_ _9\"> </span>es<span class=\"_ _1\"></span>trechamente <span class=\"_ _9\"></span>interrelacionados <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>son <span class=\"_ _9\"> </span>interdependientes <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>uanto <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>su <span class=\"_ _9\"> </span>dise\u00f1o, <span class=\"_ _8\"> </span>tecnolog\u00eda <span class=\"_ _9\"></span>y funci\u00f3n o su prop\u00f3sito o uso final.   <span class=\"_ _12\"> </span>El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>reconoce un <span class=\"_ _1\"></span>derecho de <span class=\"_ _1\"></span>cobro <span class=\"_ _1\"></span>por todos <span class=\"_ _1\"></span>aquellos <span class=\"_ _1\"></span>contratos <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>onstrucci\u00f3n en cu<span class=\"_ _1\"></span>rso en <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>cuales la suma d<span class=\"_ _1\"></span>e los c<span class=\"_ _1\"></span>obros parciales <span class=\"_ _1\"></span>emitidos, n<span class=\"_ _1\"></span>o exceden e<span class=\"_ _1\"></span>l coste m\u00e1s <span class=\"_ _1\"></span>el beneficio <span class=\"_ _1\"></span>reconocido total<span class=\"_ _1\"></span> incurrido a <span class=\"_ _1\"></span>la fecha. <span class=\"_ _a\"></span>El <span class=\"_ _a\"></span>Gru<span class=\"_ _1\"></span>po <span class=\"_ _a\"></span>reconoce <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>pasivo <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>todos <span class=\"_ _7\"></span>aquellos <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontratos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>construcci\u00f3n <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>curso <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>cuales <span class=\"_ _a\"></span>la suma de las facturas parciales emitidas excede el coste total incurrido m<span class=\"_ _1\"></span>\u00e1s el beneficio reconocido.  <span class=\"_ _12\"> </span>Los <span class=\"_ _1\"></span>importes po<span class=\"_ _1\"></span>r variaciones <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>contratos, <span class=\"_ _1\"></span>reclamaciones adicionales <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>pagos <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>incentivos son<span class=\"_ _1\"></span> registrados en la medida en que hayan sido acordados.  <span class=\"_ _12\"> </span><span class=\"ff8\">Una <span class=\"_ _a\"></span>variaci\u00f3n <span class=\"_ _7\"></span>o <span class=\"_ _a\"></span>modificaci\u00f3n</span> <span class=\"_ _a\"></span>es <span class=\"_ _7\"></span>una <span class=\"_ _a\"></span>instrucci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>cliente <span class=\"_ _a\"></span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _a\"></span>cambiar <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>alcance <span class=\"_ _7\"></span>del <span class=\"_ _a\"></span>trabajo <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>a ejecutar bajo las condiciones del contrato. Ejemplos de modificaciones <span class=\"_ _0\"></span>son los cambios en la especificaci\u00f3n o dise\u00f1o del a<span class=\"_ _0\"></span>ctivo, a<span class=\"_ _0\"></span>s\u00ed como <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>cambios en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>duraci\u00f3n del<span class=\"_ _0\"></span> contrato. La <span class=\"_ _0\"></span>modificaci\u00f3n se <span class=\"_ _b\"></span>incluye en los<span class=\"_ _0\"></span> ingresos ordinarios del contrato cuando se dispone de una confirmaci\u00f3n del cliente que aprueba el plan modificado. La confirmaci\u00f3n <span class=\"_ _a\"></span>puede <span class=\"_ _7\"></span>ostentar <span class=\"_ _a\"></span>forma <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>pedido, <span class=\"_ _7\"></span>pero <span class=\"_ _a\"></span>tambi\u00e9n <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>correo <span class=\"_ _a\"></span>elec<span class=\"_ _1\"></span>tr\u00f3nico <span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>cualquier <span class=\"_ _a\"></span>otra <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>lase <span class=\"_ _a\"></span>de acuerdo (por ejemplo, actas de una reuni\u00f3n). Una reclamaci\u00f3n<span class=\"ff3\"> es una cantidad que se<span class=\"_ _1\"></span> espera cobrar del cliente como reembolso de costes no incluidos en </span>el precio <span class=\"_ _1\"></span>del c<span class=\"_ _1\"></span>ontrato. La <span class=\"_ _1\"></span>reclamaci\u00f3n puede <span class=\"_ _1\"></span>surgir, por <span class=\"_ _1\"></span>ejemplo, cuando <span class=\"_ _1\"></span>el cliente <span class=\"_ _1\"></span>cause retras<span class=\"_ _1\"></span>os, errores <span class=\"_ _1\"></span>en las <span class=\"_ _1\"></span>especificaciones o <span class=\"_ _1\"></span>el dise\u00f1o, <span class=\"_ _1\"></span>o bien <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>causa de <span class=\"_ _a\"></span>disputas referentes <span class=\"_ _1\"></span>al trabajo <span class=\"_ _1\"></span>incluido en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>contrato. La valoraci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>cantidades <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>ingresos <span class=\"_ _a\"></span>ordinarios, <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>surgen <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>reclamaciones, <span class=\"_ _a\"></span>est\u00e1 <span class=\"_ _a\"></span>sujeta <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>alto nivel <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>in<span class=\"_ _1\"></span>certidumbre <span class=\"_ _8\"> </span>y,  fre<span class=\"_ _0\"></span>cuentemente, <span class=\"_ _d\"> </span>depende <span class=\"_ _8\"> </span>del  r<span class=\"_ _0\"></span>esultado <span class=\"_ _8\"> </span>de  las<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>pertinentes <span class=\"_ _8\"> </span>negoci<span class=\"_ _a\"></span>aciones.  Un<span class=\"_ _b\"></span>a reclamaci\u00f3n <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>incluye <span class=\"_ _8\"> </span>en<span class=\"_ _1\"></span>tre <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"> </span>ingresos <span class=\"_ _8\"> </span>ordinarios <span class=\"_ _8\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>co<span class=\"_ _1\"></span>ntrato <span class=\"_ _8\"> </span>cuando, <span class=\"_ _8\"> </span>asimismo, <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>dispone <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"> </span>una confirmaci\u00f3n del cliente que la apruebe. 3.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Ingresos procedentes de los servicios:  </span>Lo<span class=\"ls0\">s <span class=\"_ _a\"></span>ingresos <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>reconocen <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>lo <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>rgo <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>tiempo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>forma <span class=\"_ _a\"></span>lineal <span class=\"_ _1\"></span>o<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>si <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>patr\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>rendimiento <span class=\"_ _1\"></span>no <span class=\"_ _a\"></span>es <span class=\"_ _1\"></span>lin<span class=\"_ _1\"></span>eal, <span class=\"_ _1\"></span>a </span>medida <span class=\"_ _b\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>se pre<span class=\"_ _0\"></span>stan <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>servicios, es <span class=\"_ _b\"></span>decir, <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _b\"></span>el m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>porcentaje d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>realizaci\u00f3n (grado <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>avance) descrito anteriormente. 4.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Ingresos por intereses:  </span>Se devengan si<span class=\"_ _1\"></span>guiendo un criterio <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>temporal, en funci\u00f3n del <span class=\"_ _1\"></span>principal pendiente de pago <span class=\"_ _1\"></span>y el <span class=\"_ _1\"></span>tipo de inter\u00e9s efectivo, que es el tipo que <span class=\"_ _0\"></span>descuenta exactamente los flujos futuros recibidos en efectivo estimados a<span class=\"_ _0\"></span> lo largo de la vida prevista del activo financiero del importe e<span class=\"_ _0\"></span>n libros neto de dicho activo.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "(i)  Contraprestaciones variables Algunos contratos con clientes proporcionan derechos de devoluci\u00f3n, descuentos comerciales o descuentos por volumen. El Grupo reconoce los ingresos por la venta de bienes al valor razonable de la contraprestaci\u00f3n recibida o por cobrar, neta de devoluciones, descuentos comerciales y rebajas por volumen. Si los ingresos no se pueden medir de forma fiable, el Grupo difiere el reconocimiento de los ingresos hasta que se resuelva la incertidumbre. Tales disposiciones dan lugar a contraprestaciones variables de acuerdo con la NIIF 15, y tienen que ser estimadas al inicio del contrato. La  NIIF  15  obliga  a  considerar  que  no  habr\u00e1  reversiones  significativas  de  ingresos  al  determinar  las contraprestaciones variables.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "Ingresos por intereses:  Se devengan siguiendo un criterio financiero temporal, en funci\u00f3n del principal pendiente de pago y el tipo de inter\u00e9s efectivo, que es el tipo que descuenta exactamente los flujos futuros recibidos en efectivo estimados a lo largo de la vida prevista del activo financiero del importe en libros neto de dicho activo. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "n) <span class=\"_ _f\"> </span>Reconocimiento de gastos  <span class=\"_ _12\"> </span>Los <span class=\"_ _7\"></span>gastos <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>resultados <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>uando <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>lugar <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>disminuci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>beneficios econ\u00f3micos futuro<span class=\"_ _0\"></span>s relac<span class=\"_ _0\"></span>ionados c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>una r<span class=\"_ _0\"></span>educci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e u<span class=\"_ _0\"></span>n a<span class=\"_ _0\"></span>ctivo, <span class=\"_ _0\"></span>o u<span class=\"_ _0\"></span>n in<span class=\"_ _0\"></span>cremento d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>pasivo, q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se p<span class=\"_ _0\"></span>uede medir <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>fiable. Esto <span class=\"_ _1\"></span>implica <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>registro <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>gasto <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>lugar <span class=\"_ _1\"></span>de forma <span class=\"_ _1\"></span>simult\u00e1nea <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>registro del incremento del pasivo o la reducci\u00f3n del activo.<span class=\"_ _2a\"> </span>  Se reconoce un gasto de forma inmediata cuando un desembolso no genera beneficios econ\u00f3micos futuros o cuando no cumple los requisitos necesarios para su registro como activo. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "El gasto por impuesto sobre beneficios del ejercicio se calcula mediante la suma del impuesto corriente que resulta de la aplicaci\u00f3n del tipo de gravamen sobre la base imponible del ejercicio, despu\u00e9s de aplicar las deducciones  que  fiscalmente  son  admisibles,  m\u00e1s  la  variaci\u00f3n  de  los  activos  y  pasivos  por  impuestos anticipados y diferidos y cr\u00e9ditos fiscales, tanto por bases imponibles negativas como por deducciones. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "Los activos y pasivos por impuestos diferidos incluyen las diferencias temporarias que se identifican como aquellos importes que se prev\u00e9n pagaderos o recuperables por las diferencias entre los importes en libros de los activos y pasivos y su valor fiscal, as\u00ed como las bases imponibles negativas pendientes de compensaci\u00f3n y los cr\u00e9ditos por deducciones fiscales no aplicadas fiscalmente. Dichos importes se registran aplicando a la diferencia  temporaria  o  cr\u00e9dito  que  corresponda  el  tipo  de  gravamen  al  que  se  espera  recuperarlos  o liquidarlos.    Se reconocen pasivos por impuestos diferidos para todas las diferencias temporarias imponibles excepto, (i) si la diferencia temporaria se deriva del reconocimiento inicial del fondo de comercio cuya amortizaci\u00f3n no es deducible a efectos fiscales o (ii) del reconocimiento inicial (salvo en una combinaci\u00f3n de negocios) de otros activos y pasivos en una operaci\u00f3n que no afecta ni al resultado fiscal ni al resultado contable. Por su parte, los activos por impuestos diferidos, identificados con diferencias temporarias s\u00f3lo se reconocen en el caso de que se considere probable que las entidades consolidadas van a  tener en el futuro suficientes ganancias fiscales contra las que poder hacerlos efectivos. El resto de activos por impuestos diferidos (bases imponibles negativas y deducciones pendientes de compensar) solamente se reconocen en el caso de que se considere probable que las entidades consolidadas vayan a tener en el futuro suficientes ganancias fiscales contra las que poder hacerlos efectivos.   Con  ocasi\u00f3n  de  cada  cierre  contable,  se  revisan  los  impuestos  diferidos  registrados  (tanto  activos  como pasivos) con objeto de comprobar que se mantienen vigentes, efectu\u00e1ndose las oportunas correcciones a los mismos de acuerdo con los resultados de los an\u00e1lisis realizados (Nota 23).",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "p) <span class=\"_ _f\"> </span>Grupos enajenables de elementos y activos mantenidos para la venta  <span class=\"_ _12\"> </span>Los <span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tivos <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>grupos <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>elementos <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>clasifican <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>activos <span class=\"_ _a\"></span>mantenidos <span class=\"_ _1\"></span>para <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>venta <span class=\"_ _a\"></span>si <span class=\"_ _1\"></span>su <span class=\"_ _a\"></span>importe <span class=\"_ _1\"></span>en libros <span class=\"_ _6\"></span>se <span class=\"_ _9\"></span>re<span class=\"_ _0\"></span>cuperar\u00e1 <span class=\"_ _9\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _6\"></span>a <span class=\"_ _9\"></span>trav\u00e9s <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>ena<span class=\"_ _1\"></span>jenaci\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>no<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>trav\u00e9s <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>su <span class=\"_ _9\"></span>uso <span class=\"_ _7\"></span>continuado<span class=\"_ _1\"></span>. <span class=\"_ _6\"></span>Esta condici\u00f3n <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>considera <span class=\"_ _7\"></span>cumplida <span class=\"_ _a\"></span>cu<span class=\"_ _1\"></span>ando <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>venta <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>altamente <span class=\"_ _7\"></span>probable <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>activo <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>st\u00e1 <span class=\"_ _a\"></span>di<span class=\"_ _1\"></span>sponible <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>la venta inmediata en su condici\u00f3n actual.<span class=\"_ _2a\"> </span>Los <span class=\"_ _a\"></span>activos <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>grupos <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>elementos <span class=\"_ _a\"></span>mantenidos <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>venta <span class=\"_ _a\"></span>figuran <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>balance <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _a\"></span>consolidado por <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>menor <span class=\"_ _9\"> </span>importe <span class=\"_ _9\"> </span>e<span class=\"_ _1\"></span>ntre <span class=\"_ _9\"> </span>su <span class=\"_ _9\"> </span>valor <span class=\"_ _9\"> </span>co<span class=\"_ _1\"></span>ntable <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>valor <span class=\"_ _9\"> </span>razonable <span class=\"_ _9\"> </span>menos  los <span class=\"_ _9\"> </span>costes <span class=\"_ _9\"> </span>necesarios <span class=\"_ _8\"> </span>para <span class=\"_ _9\"> </span>su enajenaci\u00f3n. <span class=\"_ _a\"></span>El <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>reconoce <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>p\u00e9rdida <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>debida <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>reducci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>activos <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>asta <span class=\"_ _a\"></span>el valor razonable menos <span class=\"_ _1\"></span>los costes de venta <span class=\"_ _1\"></span>en el ep\u00edgrafe <span class=\"_ _a\"></span><span class=\"ffa\">\u201cResultado del ejercicio procedente de <span class=\"_ _1\"></span>operaciones </span>interrumpidas\u201d<span class=\"ff3\"> <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cuenta d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>ganancias <span class=\"_ _b\"></span>consolidada <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>djunta <span class=\"_ _0\"></span>si <span class=\"_ _b\"></span>es <span class=\"_ _0\"></span>que <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>ctivos <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>orresponden </span>con una <span class=\"_ _0\"></span>actividad que <span class=\"_ _0\"></span>se cont<span class=\"_ _0\"></span>abiliza como <span class=\"_ _0\"></span>interrumpida<span class=\"_ _1\"></span>, <span class=\"ffa\">o <span class=\"_ _0\"></span>en \u201cDeterioro d<span class=\"_ _0\"></span>e inmovilizado\u201d <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span><span class=\"ff3\">i no est\u00e1n <span class=\"_ _0\"></span>afectos <span class=\"_ _0\"></span>a </span></span>actividades interrumpidas.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "q) <span class=\"_ _f\"> </span>Beneficios por acci\u00f3n  <span class=\"_ _12\"> </span>El <span class=\"_ _a\"></span>beneficio <span class=\"_ _a\"></span>b\u00e1sico <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>cci\u00f3n <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>lcula <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ciente <span class=\"_ _1\"></span>entre <span class=\"_ _7\"></span>el <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>eneficio <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>eto <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>per\u00edodo <span class=\"_ _1\"></span>atribuible <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la Sociedad <span class=\"_ _8\"> </span>dominante <span class=\"_ _8\"> </span>y  e<span class=\"_ _0\"></span>l <span class=\"_ _8\"> </span>n\u00famero <span class=\"_ _8\"> </span>medio <span class=\"_ _d\"> </span>ponderado <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>acciones <span class=\"_ _8\"> </span>o<span class=\"_ _1\"></span>rdinarias <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>ci<span class=\"_ _1\"></span>rculaci\u00f3n <span class=\"_ _8\"> </span>durante <span class=\"_ _8\"> </span>dicho per\u00edodo, <span class=\"_ _1\"></span>sin <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ncluir <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>n\u00famero <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>dio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>accion<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cartera <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>las <span class=\"_ _a\"></span>sociedades <span class=\"_ _1\"></span>del Grupo (Nota <span class=\"_ _0\"></span>25). <span class=\"_ _0\"></span>Tal y <span class=\"_ _b\"></span>como se <span class=\"_ _0\"></span>indica e<span class=\"_ _0\"></span>n la <span class=\"_ _b\"></span>NIC 33, e<span class=\"_ _0\"></span>n una <span class=\"_ _0\"></span>emisi\u00f3n <span class=\"_ _0\"></span>gratuita <span class=\"_ _0\"></span>de a<span class=\"_ _0\"></span>cciones e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>la que <span class=\"_ _b\"></span>no se e<span class=\"_ _0\"></span>xige contraprestaci\u00f3n, <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>tanto <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>cuanto <span class=\"_ _e\"> </span>aumente <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _e\"> </span>n\u00famero <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>acciones <span class=\"_ _e\"> </span>ordinarias <span class=\"_ _e\"> </span>en <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>ir<span class=\"_ _1\"></span>culaci\u00f3n <span class=\"_ _e\"> </span>sin incrementarse <span class=\"_ _0\"></span>los re<span class=\"_ _0\"></span>cursos, <span class=\"_ _b\"></span>el n\u00famero <span class=\"_ _b\"></span>de accione<span class=\"_ _0\"></span>s or<span class=\"_ _0\"></span>dinarias <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>ntes <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>operaci\u00f3n se <span class=\"_ _b\"></span>ajusta c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>citada operaci\u00f3n hubiera ocurrido al principio del primer per\u00edodo so<span class=\"_ _0\"></span>bre el que se presente informaci\u00f3<span class=\"_ _1\"></span>n financiera.  <span class=\"_ _12\"> </span>En el caso de las cuentas <span class=\"_ _0\"></span>anuales consolidadas del Grupo A<span class=\"_ _0\"></span>zkoyen correspondientes a l<span class=\"_ _1\"></span><span class=\"ls19\">os</span> ejercicios anual<span class=\"ls19\">es</span> terminados el <span class=\"_ _b\"></span>31<span class=\"_ _1\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de 2023 y <span class=\"_ _b\"></span>2022, el <span class=\"_ _0\"></span>beneficio <span class=\"_ _0\"></span>b\u00e1sico <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>acci\u00f3n <span class=\"_ _0\"></span>coincide <span class=\"_ _0\"></span>con el <span class=\"_ _b\"></span>diluido, dado <span class=\"_ _0\"></span>que no han existido acciones potenciales en circulaci\u00f3n durante dicho ejercicio.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "r)  Transacciones y otros compromisos en moneda extranjera    La moneda funcional del Grupo es el euro. Consecuentemente, las operaciones en otras divisas distintas del euro se consideran denominadas en \u201cmoneda extranjera\u201d y se registran seg\u00fan los tipos de cambio vigentes en las fechas de las operaciones.    En la fecha de cada balance de situaci\u00f3n consolidado, los activos y pasivos monetarios denominados en monedas extranjeras se convierten seg\u00fan los tipos vigentes en la fecha del balance de situaci\u00f3n consolidado. Los beneficios o p\u00e9rdidas puestos de manifiesto se imputan directamente a la cuenta de p\u00e9rdidas y ganancias consolidada.   En la consolidaci\u00f3n, los activos y pasivos de las operaciones en el extranjero del Grupo se convierten seg\u00fan los tipos de cambio vigentes en la fecha del balance de situaci\u00f3n consolidado. El fondo de comercio que surge en la adquisici\u00f3n de una entidad extranjera se trata como un activo de la entidad extranjera y se convierte al tipo de cambio de cierre. Las partidas de ingresos y gastos se convierten seg\u00fan los tipos de cambio medios del per\u00edodo, a menos que \u00e9stos fluct\u00faen de forma significativa. Las diferencias de cambio que surjan, en su caso, se clasifican inicialmente como un componente separado del patrimonio neto, en el ep\u00edgrafe \u201cDiferencias de conversi\u00f3n\u201d y posteriormente son reconocidas en los resultados cuando se disponga del negocio en el extranjero o se recupere en todo o en parte por otra v\u00eda, dicha inversi\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "s)  Actuaciones con incidencia en el medio ambiente   Los costes incurridos en la adquisici\u00f3n de sistemas, equipos e instalaciones cuyo objeto sea la eliminaci\u00f3n, limitaci\u00f3n o el control de los posibles impactos que pudiera ocasionar el normal desarrollo de la actividad del Grupo sobre el medio ambiente, se consideran inversiones en inmovilizado.   El resto de los gastos relacionados con el medio ambiente, distintos de los realizados para la adquisici\u00f3n de elementos de inmovilizado, se consideran gastos del ejercicio. Por lo que respecta a las posibles contingencias que en materia medioambiental pudieran producirse, los Administradores de la Sociedad dominante consideran que \u00e9stas se encuentran suficientemente cubiertas con las p\u00f3lizas de seguro de responsabilidad civil que tienen suscritas",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "t) <span class=\"_ _14\"> </span>Estados de flujos de efectivo consolidados  <span class=\"_ _12\"> </span>En <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>estados <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>consolidados, <span class=\"_ _6\"></span>se <span class=\"_ _9\"></span>u<span class=\"_ _0\"></span>tilizan <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>siguientes <span class=\"_ _6\"></span>expresiones <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span>los <span class=\"_ _7\"></span>siguientes sentidos:<span class=\"_ _2a\"> </span> - <span class=\"_ _14\"> </span>Flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>efectivo: <span class=\"_ _a\"></span>entradas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>salidas <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>dinero <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>equivalentes; <span class=\"_ _1\"></span>entendiendo <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>\u00e9stos las inversiones a corto plazo de gran liquidez y bajo riesgo de alteraciones en su valor. - <span class=\"_ _14\"> </span>Actividades <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>explotaci\u00f3n: <span class=\"_ _0\"></span>actividades <span class=\"_ _c\"></span>que <span class=\"_ _b\"></span>constituyen <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>principal <span class=\"_ _b\"></span>fuente <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ingresos <span class=\"_ _b\"></span>ordinarios <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _c\"></span>Grupo, as\u00ed como otras actividades que no pueden ser calificadas como de inver<span class=\"_ _0\"></span>si\u00f3n o de financiaci\u00f3n.<span class=\"_ _1\"></span> - <span class=\"_ _14\"> </span>Actividades <span class=\"_ _0\"></span>de inversi\u00f3n: las de <span class=\"_ _0\"></span>adquisici\u00f3n, enajenaci\u00f3n o <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>isposici\u00f3n por otro<span class=\"_ _0\"></span>s medios de <span class=\"_ _0\"></span>activos a largo<span class=\"_ _0\"></span> plazo y otras inversiones no incluidas en el efectivo y sus equivalentes. - <span class=\"_ _14\"> </span>Actividades <span class=\"_ _0\"></span>de fina<span class=\"_ _0\"></span>nciaci\u00f3n: actividades <span class=\"_ _0\"></span>que produ<span class=\"_ _0\"></span>cen cambios <span class=\"_ _b\"></span>en el tama\u00f1o <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> co<span class=\"_ _0\"></span>mposici\u00f3n del p<span class=\"_ _0\"></span>atrimonio neto <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>pasivos <span class=\"_ _6\"></span>(i<span class=\"_ _1\"></span>ncluidos <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>descuento <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>anticipos <span class=\"_ _7\"></span>comerciales) <span class=\"_ _9\"> </span>que <span class=\"_ _7\"></span>no<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>forman <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>as actividades de explotaci\u00f3n. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "u)  Compensaciones de saldos    Solo se compensan entre s\u00ed - y, consecuentemente, se presentan en el balance de situaci\u00f3n consolidado por su importe neto - los saldos deudores y acreedores con origen en transacciones que, contractualmente o por imperativo de una norma legal, contemplan la posibilidad de compensaci\u00f3n y se tiene la intenci\u00f3n de liquidarlos por su importe neto o de realizar el activo y proceder al pago del pasivo de forma simult\u00e1nea.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "v)  Efectivo y otros activos l\u00edquidos equivalentes   En este ep\u00edgrafe del balance de situaci\u00f3n consolidado adjunto, se registra el efectivo en caja, dep\u00f3sitos a la vista y otras inversiones a corto plazo de alta liquidez que son r\u00e1pidamente realizables en caja y que no tienen riesgo de cambios en su valor.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "w)  Estado de cambios en el patrimonio neto   La normativa aplicable establece que determinadas categor\u00edas de activos y pasivos se registren a su valor razonable con contrapartida en el patrimonio neto. Estas contrapartidas, denominadas \u201cAjustes por cambios de valor\u201d, se incluyen  en el patrimonio  neto del Grupo  netas, en su caso,  de  su efecto fiscal,  que se ha registrado, seg\u00fan el caso, como activos o pasivos fiscales diferidos.  En este estado se presentan las variaciones que se han producido en el ejercicio en los \u201cAjustes por cambios de valor\u201d detallados por conceptos, m\u00e1s los resultados generados en el ejercicio m\u00e1s/menos, si procede, los ajustes efectuados por cambios de los criterios contables o por errores de ejercicios anteriores. Tambi\u00e9n se incluyen las variaciones en el capital y las reservas experimentadas en el ejercicio.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "4.  <span class=\"_ _2\"> </span>Fondo de comercio El <span class=\"_ _7\"></span>desglose <span class=\"_ _6\"></span>habido <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>este <span class=\"_ _6\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>bala<span class=\"_ _1\"></span>nce <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _7\"></span>consolidado <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>ejercicios <span class=\"_ _7\"></span>2023 <span class=\"_ _6\"></span><span class=\"ls17\">y <span class=\"_ _7\"></span><span class=\"ls11\">20</span></span>22 <span class=\"_ _7\"></span><span class=\"ls19\">es</span> <span class=\"_ _6\"></span>el siguiente: Miles de euros 31.12.2023 31.12.2022 Coges, S.p.A. 35.658 35.658 Coffetek, Ltd.  5.397<span class=\"ls0\"> </span>5.288 Subgrupo Primion  9.043 9.043 Ascaso Factory, S.L.U. (Nota 2.2.b) 7.507 7.507 SIA Vendon (Nota 2.2.b) 6.347 6.347 Total 63.<span class=\"ls0\">952 </span>63.843 Las <span class=\"_ _b\"></span>unidades <span class=\"_ _b\"></span>generadoras <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efe<span class=\"_ _1\"></span>ctivo <span class=\"_ _b\"></span>correspondientes <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _b\"></span>fondos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>comercio <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>corresponden <span class=\"_ _b\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>ropias<span class=\"_ _0\"></span> sociedades legales o subgrupos. El <span class=\"_ _1\"></span>incremento <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>fondo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>comercio <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>Coffetek, Ltd. <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>debe <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>movimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>diferencias <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>conversi\u00f3n producido por la depreciaci\u00f3n de la libra esterlina respecto al euro (v\u00e9ase Nota 13.<span class=\"ls11\">10</span>). El fondo de comercio correspondiente al Subgrupo Primion, tiene el sigui<span class=\"_ _0\"></span>ente detalle por sociedades participadas<span class=\"_ _0\"></span> al <span class=\"ls0\">31 de diciembre de 2023 <span class=\"ls17\">y </span></span>20<span class=\"ls0\">22 (en <span class=\"_ _0\"></span>miles de euros): </span>31.12.2023 31.12.2022 Importe bruto- 12.643 12.643 Primion Technology, GmbH 7.586 7.586 Subgrupo GET (B\u00e9lgica) 5.057 5.057 De los que deterioro- (3.600) (3.600) Total 9.043 9.043 Coges, S.p.A. El <span class=\"_ _b\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>unidad <span class=\"_ _b\"></span>ge<span class=\"_ _1\"></span>neradora <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo (U<span class=\"_ _0\"></span>GE) <span class=\"_ _b\"></span>asociada <span class=\"_ _b\"></span>al <span class=\"_ _0\"></span>fondo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>comercio <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Cog<span class=\"_ _1\"></span>es, <span class=\"_ _b\"></span>S.p.A. (sociedad i<span class=\"_ _0\"></span>taliana qu<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>iene o<span class=\"_ _0\"></span>bteniendo <span class=\"_ _0\"></span>beneficios <span class=\"_ _b\"></span>desde<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _0\"></span>fecha <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e a<span class=\"_ _0\"></span>dquisici\u00f3n<span class=\"_ _1\"></span> y <span class=\"_ _b\"></span>que se <span class=\"_ _b\"></span>inte<span class=\"_ _1\"></span>gra <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>el segment<span class=\"_ _0\"></span>o de <span class=\"_ _a\"></span><span class=\"ff1 ls0\">Payment <span class=\"_ _7\"></span>Technologies<span class=\"ff3\">) <span class=\"_ _a\"></span>ha <span class=\"_ _7\"></span>sido <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>valuado <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>referencia <span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>valor <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>uso, <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>ha <span class=\"_ _7\"></span>sido <span class=\"_ _7\"></span>calculado <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>base <span class=\"_ _1\"></span>a </span></span>proyecciones  de <span class=\"_ _d\"> </span>flujo  de  efe<span class=\"_ _0\"></span>ctivo  (aprobadas <span class=\"_ _d\"> </span>por  la <span class=\"_ _d\"> </span>Direcci\u00f3n)  que  repr<span class=\"_ _0\"></span>esentan  las <span class=\"_ _8\"> </span>me<span class=\"_ _1\"></span>jores  e<span class=\"_ _0\"></span>stimaciones, cubriendo <span class=\"_ _9\"> </span>un <span class=\"_ _9\"> </span>per\u00edodo <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>5 <span class=\"_ _9\"> </span>a\u00f1os <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>un <span class=\"_ _9\"> </span>valor <span class=\"_ _9\"> </span>residual <span class=\"_ _9\"> </span>estimado <span class=\"_ _9\"> </span>como <span class=\"_ _9\"> </span>una<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>ren<span class=\"_ _1\"></span>ta <span class=\"_ _9\"> </span>perpetua <span class=\"_ _9\"> </span>seg\u00fan <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>explica <span class=\"_ _9\"> </span>a continuaci\u00f3n. Al cierre de<span class=\"_ _0\"></span>l ejercicio 2<span class=\"_ _0\"></span>023, la tasa <span class=\"_ _0\"></span>de descuento ant<span class=\"_ _0\"></span>es de impuestos <span class=\"_ _0\"></span>utilizada a efe<span class=\"_ _0\"></span>ctos de este <span class=\"_ _0\"></span>test<span class=\"_ _0\"></span> de deterioro es del 12,7% (13,1% en el ejercicio 2022<span class=\"_ _1\"></span>). La <span class=\"_ _a\"></span>cifra <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>negocios <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>UGE <span class=\"_ _a\"></span>Coges <span class=\"_ _7\"></span>- <span class=\"_ _a\"></span>medios <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>pago <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>vending <span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>aumentado <span class=\"_ _a\"></span>un 10,7%. El <span class=\"_ _6\"></span>beneficio <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>consolidaci\u00f3n <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>ntes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>in<span class=\"_ _1\"></span>tereses <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>impuestos <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"> </span>ha <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>7,3 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>illones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _9\"></span>(<span class=\"ls11\">5,</span>4 millones de euros en 2022<span class=\"ls18\">).</span> Cabe <span class=\"_ _d\"> </span>destacar  que <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>torno  a <span class=\"_ _8\"> </span>dos  terceras <span class=\"_ _d\"> </span>partes <span class=\"_ _8\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>ventas  de <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>UGE <span class=\"_ _d\"> </span>Coges  se <span class=\"_ _8\"> </span>rea<span class=\"_ _1\"></span>lizan <span class=\"_ _8\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _d\"> </span>Italia.<span class=\"_ _0\"></span> Hist\u00f3ricamente, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cifra d<span class=\"_ _0\"></span>e n<span class=\"_ _0\"></span>egocios <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a UG<span class=\"_ _0\"></span>E Co<span class=\"_ _b\"></span>g<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ha <span class=\"_ _b\"></span>vi<span class=\"_ _1\"></span>sto <span class=\"_ _0\"></span>afectada <span class=\"_ _0\"></span>negativamente <span class=\"_ _b\"></span>en entornos <span class=\"_ _b\"></span>de PIB <span class=\"_ _0\"></span>real<span class=\"_ _0\"></span> negativo y positivamente en el caso contrario.<span class=\"_ _2a\"> </span>La previsi\u00f3n d<span class=\"_ _1\"></span>el PIB <span class=\"_ _1\"></span>real en Italia<span class=\"_ _1\"></span> seg\u00fan su <span class=\"_ _1\"></span>Banco Central <span class=\"_ _1\"></span>en diciembre <span class=\"_ _1\"></span>de 202<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span> es igual a<span class=\"_ _1\"></span> 0,7<span class=\"_ _1\"></span><span class=\"ls1d\">% </span>en 2023, <span class=\"_ _1\"></span>0,6 en 202<span class=\"ls0\">4<span class=\"ls15\">, </span>1,1% en 2025 <span class=\"ls17\">y </span>1,1% e<span class=\"_ _0\"></span>n 2026<span class=\"ls15\">.<span class=\"_ _2a\"> </span></span></span>Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios en<span class=\"_ _1\"></span> los precios de <span class=\"_ _7\"></span>venta <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>volumen, <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>lanes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informa<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _8\"> </span>referente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>resultados <span class=\"_ _8\"> </span>de explotaci\u00f3n previstos en el an\u00e1lisis del test de deterioro en 2<span class=\"_ _0\"></span>02<span class=\"_ _1\"></span>3 de la UGE Coges es la siguiente: 202<span class=\"ls0\">4 </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 4,<span class=\"ls0\">7% </span>10,0% 8,2% 5,3% 5,0% Resultado de explotaci\u00f3n en miles euros (*)  7.543 8.276 8.850 9.138 9.634 Resultado de explotaci\u00f3n en % sobre INCN (*)  31,5% 31,4% 31,1% 30,5% 30,6% (*)  <span class=\"_ _1f\"> </span>El porcenta<span class=\"_ _0\"></span>je de con<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>umo de <span class=\"_ _0\"></span>mater<span class=\"_ _0\"></span>iales entre INC<span class=\"_ _0\"></span>N -antes <span class=\"_ _0\"></span>de ingre<span class=\"_ _0\"></span>sos por li<span class=\"_ _0\"></span>cencias- se man<span class=\"_ _b\"></span>tiene b\u00e1sicamente<span class=\"_ _0\"></span> estable. <span class=\"_ _0\"></span>Respec<span class=\"_ _0\"></span>to a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>agregad<span class=\"_ _0\"></span>o d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ot<span class=\"_ _1\"></span>ros <span class=\"_ _0\"></span>gastos<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>abricaci\u00f3n<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>tros <span class=\"_ _b\"></span>gastos de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>xplotaci\u00f3n,<span class=\"_ _0\"></span> el <span class=\"_ _b\"></span>crecimiento <span class=\"_ _b\"></span>anual promedio del period<span class=\"_ _0\"></span>o plurianual e<span class=\"_ _0\"></span>s del 9,3<span class=\"ls1e\">%.</span> Con <span class=\"_ _9\"> </span>car\u00e1cter <span class=\"_ _9\"> </span>general, <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>inversiones <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>periodo <span class=\"_ _9\"> </span>proyectado <span class=\"_ _9\"> </span>ser\u00e1n <span class=\"_ _9\"></span>similares <span class=\"_ _9\"> </span>a <span class=\"_ _9\"></span>las <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>mortizaciones. <span class=\"_ _9\"> </span>Este negocio no precisa de inversiones relevantes al ser poco inte<span class=\"_ _0\"></span>nsivo en capital. <span class=\"_ _1\"></span> Para la e<span class=\"_ _0\"></span>stimaci\u00f3n del<span class=\"_ _0\"></span> valor <span class=\"_ _0\"></span>residual, tras <span class=\"_ _0\"></span>la reflexi\u00f3n r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>alizada, se <span class=\"_ _b\"></span>h<span class=\"_ _1\"></span>a cons<span class=\"_ _0\"></span>iderado un <span class=\"_ _0\"></span>flujo medio <span class=\"_ _b\"></span>so<span class=\"_ _1\"></span>stenible y<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span>a tasa de crecimiento prevista de 0,83% (al igual que en el ejercicio 2022<span class=\"ls18\">).</span> El <span class=\"_ _9\"> </span>test <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>impairment <span class=\"_ _8\"> </span>del <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _8\"> </span>2023 <span class=\"_ _8\"> </span><span class=\"ffa\">de <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>inversi\u00f3n <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>Coges, <span class=\"_ _9\"> </span>S.p.A. <span class=\"_ _9\"> </span>se <span class=\"_ _8\"> </span>ha <span class=\"_ _9\"> </span>realizado <span class=\"_ _8\"> </span>\u201cpre <span class=\"_ _9\"> </span>NIIF <span class=\"_ _9\"> </span>1<span class=\"_ _1\"></span>6\u201d: <span class=\"_ _9\"> </span>(i) </span>considerando <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>menor <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>caja <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la empresa y, por tanto, (ii) excluyendo los pa<span class=\"_ _0\"></span>sivos por arrendamiento seg\u00fan NIIF 16 de la deuda financiera neta. El valor recuperable de los recursos propios es igual al valor d<span class=\"_ _0\"></span>e la empresa menos su deuda financiera neta.<span class=\"_ _1\"></span> Desde una perspectiva de an\u00e1lisis de sensibilidad, varia<span class=\"_ _0\"></span>ciones de un 10% en la tasa de<span class=\"_ _0\"></span> descuento y/o en el valor<span class=\"_ _0\"></span> residual  proyectado <span class=\"_ _d\"> </span>no  conllevan <span class=\"_ _d\"> </span>la  necesidad <span class=\"_ _d\"> </span>de  registro  de <span class=\"_ _d\"> </span>deterioro  adi<span class=\"_ _0\"></span>cional  alguno.  O<span class=\"_ _0\"></span>tros  es<span class=\"_ _0\"></span>cenarios alternativos razonablemente posibles de cifra de neg<span class=\"_ _0\"></span>ocios (con variaciones negativas d<span class=\"_ _0\"></span>e hasta un 1<span class=\"_ _0\"></span>0% en la cifra de negocios en<span class=\"_ _0\"></span> todos <span class=\"_ _0\"></span>y cada u<span class=\"_ _0\"></span>no de <span class=\"_ _0\"></span>los ejercicios <span class=\"_ _0\"></span>proyectados) no <span class=\"_ _0\"></span>conllevan tam<span class=\"_ _0\"></span>poco la n<span class=\"_ _0\"></span>ecesidad de reg<span class=\"_ _0\"></span>istro d<span class=\"_ _0\"></span>e deterioro <span class=\"_ _a\"></span>adicional <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lguno. <span class=\"_ _a\"></span>El <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>recuperar <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>bros <span class=\"_ _1\"></span>consoli<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ados <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>sciende <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>40<span class=\"_ _1\"></span>.713 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros, <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>n incluir 2.135 miles de euros de activos por derecho de uso. La <span class=\"_ _0\"></span><span class=\"ls0\">UGE <span class=\"_ _0\"></span>Coges ha <span class=\"_ _b\"></span>obtenido beneficios <span class=\"_ _b\"></span>todos los <span class=\"_ _0\"></span>a\u00f1os <span class=\"_ _0\"></span>desde <span class=\"_ _0\"></span>su adquisici\u00f3n en <span class=\"_ _b\"></span>2005 y <span class=\"_ _0\"></span>ha r<span class=\"_ _0\"></span>epartido <span class=\"_ _0\"></span>dividendos <span class=\"_ _b\"></span>co<span class=\"_ _a\"></span><span class=\"ls19\">n </span></span>regularidad (entre 2006 y 2023 un importe agregado de <span class=\"ls19\">66<span class=\"_ _1\"></span></span>,9 <span class=\"ls1f\">mi</span>llones de euros<span class=\"ls18\">).<span class=\"_ _2a\"> </span></span>Por <span class=\"_ _1\"></span>todo <span class=\"_ _1\"></span>ello, <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>resultado de <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>an\u00e1lisis <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>Adminis<span class=\"_ _1\"></span>tradores <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>consideran <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 de <span class=\"_ _0\"></span>diciembre <span class=\"_ _b\"></span>de 2<span class=\"_ _0\"></span>023 <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>se po<span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>manifiesto <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>necesidad <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>realizar <span class=\"_ _0\"></span>correcci\u00f3n <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alorativa <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _b\"></span>alguna.<span class=\"_ _2a\"> </span>Coffetek, Ltd. El <span class=\"_ _a\"></span>importe <span class=\"_ _1\"></span>recupe<span class=\"_ _1\"></span>rable <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>unidad <span class=\"_ _1\"></span>generadora <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>efectivo <span class=\"_ _a\"></span>asociada <span class=\"_ _a\"></span>al <span class=\"_ _1\"></span>fondo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>comercio <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>Coffetek, <span class=\"_ _a\"></span>Ltd. <span class=\"_ _1\"></span>ha sido <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>valuado <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>referencia <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>uso, <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>ha <span class=\"_ _a\"></span>sido <span class=\"_ _1\"></span>calc<span class=\"_ _1\"></span>ulado <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>base <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>proyecciones <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>flujo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>efectivo (aprobadas <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>Direcci\u00f3n) <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>represen<span class=\"_ _1\"></span>tan <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>mejores <span class=\"_ _0\"></span>estimaciones, <span class=\"_ _b\"></span>cubriendo <span class=\"_ _b\"></span>un p<span class=\"_ _0\"></span>er\u00edodo <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>5 <span class=\"_ _b\"></span>a\u00f1os <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>valor residual <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>renta <span class=\"_ _1\"></span>perpetua<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>explica <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontinuaci\u00f3n<span class=\"ls13\">. <span class=\"_ _a\"></span></span>Al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>tasa de descuento antes de impuestos utilizada a efectos<span class=\"_ _0\"></span> de este test de<span class=\"_ _1\"></span> deterioro es del 12,3% <span class=\"_ _0\"></span>(11,8<span class=\"ls20\">% </span>e<span class=\"_ _1\"></span>n el ejercicio<span class=\"_ _0\"></span> 20<span class=\"ls0\">22).  </span>Coffetek, Ltd. <span class=\"_ _1\"></span>(que se<span class=\"_ _1\"></span> integra en <span class=\"_ _1\"></span>el segmento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span><span class=\"ff1\">Coffee <span class=\"_ _1\"></span>&amp; Vending <span class=\"_ _1\"></span>Systems</span><span class=\"ls18\">) </span>es<span class=\"_ _1\"></span>t\u00e1 domiciliada en <span class=\"_ _1\"></span>Bristol (Reino Unido) y <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span><span class=\"ls11\">65</span> empl<span class=\"_ _1\"></span>eados. Su <span class=\"_ _1\"></span>actividad incluye <span class=\"_ _1\"></span>el d<span class=\"_ _1\"></span>ise\u00f1o, fabricaci\u00f3n y <span class=\"_ _1\"></span>comercializaci\u00f3n d<span class=\"_ _1\"></span>e m\u00e1quinas <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>caf\u00e9 autom\u00e1ticas <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>ara <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>industria <span class=\"_ _9\"> </span>del <span class=\"_ _8\"> </span>Vending <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>ector <span class=\"_ _9\"> </span>Horeca<span class=\"_ _a\"></span>. <span class=\"_ _9\"> </span>La <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>ayor <span class=\"_ _9\"> </span>parte <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>sus <span class=\"_ _8\"> </span>ingresos <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>gastos <span class=\"_ _8\"> </span>se encuentran determinados en libras esterlinas. La <span class=\"_ _1\"></span>evoluci\u00f3n <span class=\"_ _1\"></span>del importe <span class=\"_ _1\"></span>neto d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la cifra <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocios <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>UGE Coffetek <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libras <span class=\"_ _1\"></span>esterlinas ha<span class=\"_ _1\"></span>sta 2<span class=\"_ _1\"></span>0<span class=\"_ _a\"></span>23 ha<span class=\"_ _1\"></span> sido <span class=\"_ _1\"></span>la siguiente: \u00b4GBP000 2013<span class=\"ls0\"> </span>2014<span class=\"ls0\"> </span>2015<span class=\"ls0\"> </span>2016<span class=\"ls0\"> </span>2017<span class=\"ls0\"> </span>2018<span class=\"ls0\"> </span>2019<span class=\"ls0\"> </span>2020<span class=\"ls0\"> </span>2021<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>Importe <span class=\"_ _10\"> </span>neto <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>la <span class=\"_ _10\"> </span>cifra <span class=\"_ _10\"> </span>de negocios UGE Coffetek (INCN) 9.696 11.779 12.737 13.263 14.433 15.666 14.197 10.522 17.399 21.489 21.043 Crecimiento anual (%) 21,5% 8,1% 4,1% 8,8% 8,5% -9,4% -25,8% 65,4% 23,5% -2,1% El <span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>eneficio <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>consolidaci\u00f3n <span class=\"_ _6\"></span>antes <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>ntereses <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>impuestos <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"> </span>ha <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span><span class=\"ls19\">3,</span>3 <span class=\"_ _6\"></span>millones <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _9\"></span>(3,5 millones <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2). <span class=\"_ _1\"></span>Adicionalmente, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Sociedad <span class=\"_ _a\"></span>ha <span class=\"_ _1\"></span>obtenido <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3 <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>argen <span class=\"_ _1\"></span>bruto <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>,2 <span class=\"_ _1\"></span>millones de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>ventas <span class=\"_ _1\"></span>internas <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>componentes <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>subconjuntos <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>UGE <span class=\"_ _a\"></span>Coffetek <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ls11\">1,</span>2<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>illones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>2022<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls14\">y </span>1,1 millones de euros en 2021<span class=\"ls18\">).</span> Seg\u00fan <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Ba<span class=\"_ _1\"></span>nco <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Inglaterra <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>febrero <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4, <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>previsi\u00f3n <span class=\"_ _1\"></span>real <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>Reino <span class=\"_ _1\"></span>Unido <span class=\"_ _1\"></span>era <span class=\"_ _a\"></span>igual <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>0,0% <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>2024<span class=\"ls13\">, <span class=\"_ _1\"></span></span> 0,5% en 2025, 0,8 en 2026 <span class=\"ls17\">y </span>1,5% en 2027<span class=\"ls15\">. </span> El <span class=\"_ _9\"></span>Grupo <span class=\"_ _6\"></span>Azkoyen <span class=\"_ _9\"> </span>sigue <span class=\"_ _9\"></span>dedicando <span class=\"_ _6\"></span>importantes <span class=\"_ _9\"> </span>recursos <span class=\"_ _6\"></span>para <span class=\"_ _8\"> </span>innovaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>su <span class=\"_ _6\"></span>gama <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>roductos <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>caf\u00e9 profesional y de vending. Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios en<span class=\"_ _1\"></span> los precios de <span class=\"_ _7\"></span>venta <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>olumen <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>expectativas <span class=\"_ _7\"></span>futuras <span class=\"_ _7\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>planes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informac<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _8\"> </span>referente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>resultados <span class=\"_ _8\"> </span>de explotaci\u00f3n <span class=\"_ _7\"></span>previstos <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>an\u00e1lisis <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>test <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>terioro <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>202<span class=\"_ _a\"></span>3 <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>UGE <span class=\"_ _7\"></span>Coffetek, <span class=\"_ _7\"></span>con <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>mode<span class=\"_ _1\"></span>rado <span class=\"_ _a\"></span>factor corrector <span class=\"_ _7\"></span>decreciente <span class=\"_ _7\"></span>exclusivamente <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>efectos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>test <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>plane<span class=\"_ _1\"></span>s <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>negocio <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>citada <span class=\"_ _7\"></span>UGE, <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>la siguiente:<span class=\"_ _2a\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 3,<span class=\"ls0\">7% </span>6,2% 6,1% 3,<span class=\"ls0\">0% </span>3,<span class=\"ls0\">0% </span>Resultado de explotaci\u00f3n en miles euros (*)  3.474<span class=\"ls0\"> </span>3.626<span class=\"ls0\"> </span>3.916<span class=\"ls0\"> </span>4.006<span class=\"ls0\"> </span>4.192<span class=\"ls0\"> </span>Resultado de explotaci\u00f3n en % sobre INCN (*)  13,8% 13,<span class=\"ls0\">6% </span>13,<span class=\"ls0\">8% </span>14,0% 14,0% (*) <span class=\"_ _13\"> </span>El <span class=\"_ _1\"></span>porcentaje <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>consumo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>materiales <span class=\"_ _1\"></span>entre <span class=\"_ _1\"></span>INCN se <span class=\"_ _a\"></span>mantiene b\u00e1sicamente <span class=\"_ _1\"></span>estable<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>Respecto <span class=\"_ _1\"></span>al agregado de <span class=\"_ _1\"></span>otros <span class=\"_ _1\"></span>gastos<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>fabricaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>otros gastos <span class=\"_ _1\"></span>recurrentes de <span class=\"_ _1\"></span>explotaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>(incluyendo<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>de inv<span class=\"_ _1\"></span>esti<span class=\"_ _0\"></span>gaci\u00f3n y desarrollo), el<span class=\"_ _0\"></span> crecimiento anua<span class=\"_ _0\"></span>l promedio del periodo plur<span class=\"_ _0\"></span>ianual<span class=\"_ _0\"></span> es del 5,7<span class=\"ls1e\">%.<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>Con car\u00e1cter general, Cof<span class=\"_ _0\"></span>fetek, Ltd. no <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>recisa de i<span class=\"_ _0\"></span>nversiones anuales signi<span class=\"_ _0\"></span>ficativas. Tras l<span class=\"_ _0\"></span>as obras <span class=\"_ _0\"></span>singulares de adecuaci\u00f3n y<span class=\"_ _1\"></span> otras <span class=\"_ _1\"></span>inversiones <span class=\"_ _1\"></span>productivas para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>nuevo inmue<span class=\"_ _1\"></span>ble realizadas <span class=\"_ _1\"></span>en 2<span class=\"_ _1\"></span>019 (1,2 <span class=\"_ _1\"></span>millones <span class=\"_ _1\"></span>de e<span class=\"_ _1\"></span>uros) y el registro de 2,2 mi<span class=\"_ _0\"></span>llones de euros de a<span class=\"_ _0\"></span>ctivos por derecho de <span class=\"_ _0\"></span>uso (y cuyo valor <span class=\"_ _0\"></span>a 31 de di<span class=\"_ _0\"></span>ciembre de 2023 es 1,3 millones de euros), el valor neto contable del activo no corriente a 31 de diciembre de 202<span class=\"_ _1\"></span>3 es de <span class=\"ls11\">2,</span>2 millones de euros. <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>resto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los activos<span class=\"_ _1\"></span> netos <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>circulante <span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>erativo. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>crecimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>ventas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>del b<span class=\"_ _1\"></span>eneficio <span class=\"_ _1\"></span>antes<span class=\"_ _0\"></span> de impuestos conlleva una inversi\u00f3n en capital circulante similar hasta en tanto se alcan<span class=\"_ _0\"></span>za una actividad estable.<span class=\"_ _1\"></span> Para la e<span class=\"_ _0\"></span>stimaci\u00f3n del<span class=\"_ _0\"></span> valor re<span class=\"_ _0\"></span>sidual, tras l<span class=\"_ _0\"></span>a reflexi\u00f3n <span class=\"_ _0\"></span>realizada, <span class=\"_ _0\"></span>se ha <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onsiderado <span class=\"_ _0\"></span>un flujo <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>edio sostenible <span class=\"_ _0\"></span>y u<span class=\"_ _0\"></span>na tasa de crecimiento prevista de 1% (al igual que en el ejercicio 2022<span class=\"ls18\">).</span> El <span class=\"_ _9\"> </span>te<span class=\"_ _1\"></span>st <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>impairment <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _9\"> </span>2<span class=\"_ _1\"></span>023 <span class=\"_ _8\"> </span><span class=\"ffa\">de <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>inversi\u00f3n <span class=\"_ _8\"> </span>en <span class=\"_ _9\"> </span>Coffe<span class=\"_ _1\"></span>tek, <span class=\"_ _9\"> </span>Ltd<span class=\"_ _1\"></span>. <span class=\"_ _9\"> </span>se <span class=\"_ _8\"> </span>ha <span class=\"_ _8\"> </span>realizado <span class=\"_ _9\"> </span>\u201cpre<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>NIIF <span class=\"_ _8\"> </span>16\u201d: <span class=\"_ _8\"> </span>(i) </span>considerando <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>menor <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>caja <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la empresa y, por tanto, (ii) excluyendo los pa<span class=\"_ _0\"></span>sivos por arrendamiento seg\u00fan <span class=\"_ _1\"></span>NIIF 16 de la deuda fina<span class=\"_ _0\"></span>nciera neta. El valor recuperable de los recursos propios es igual al valor d<span class=\"_ _0\"></span>e la empresa menos su deuda financiera neta.  <span class=\"_ _1\"></span> Desde una perspectiva de an\u00e1lisis de sensibilidad, varia<span class=\"_ _0\"></span>ciones de un 10% en la tasa de<span class=\"_ _0\"></span> descuento y/o en el valor<span class=\"_ _0\"></span> residual <span class=\"_ _9\"> </span>proyectado <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>conlle<span class=\"_ _0\"></span>van <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>necesidad <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>registro <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>alguno. <span class=\"_ _9\"></span>O<span class=\"_ _0\"></span>tros <span class=\"_ _9\"> </span>escenarios <span class=\"_ _9\"></span>alterna<span class=\"_ _0\"></span>tivos razonablemente posible<span class=\"_ _0\"></span>s de <span class=\"_ _b\"></span>cifra de negocios (<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _0\"></span>variaciones negati<span class=\"_ _0\"></span>vas de <span class=\"_ _b\"></span>hasta<span class=\"_ _1\"></span> u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>10% <span class=\"_ _0\"></span>en la <span class=\"_ _0\"></span>cifra <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>negocios en <span class=\"_ _a\"></span>todos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>cada <span class=\"_ _a\"></span>uno <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>ejercicios <span class=\"_ _a\"></span>proyectados) <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>conllevan <span class=\"_ _a\"></span>tampoco <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>necesidad <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>reg<span class=\"_ _1\"></span>istro <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deterioro alguno. El importe <span class=\"_ _0\"></span>a recuperar <span class=\"_ _0\"></span>en libros consolidados <span class=\"_ _0\"></span>asciende a 11.342 <span class=\"_ _0\"></span>miles de euro<span class=\"_ _0\"></span>s<span class=\"ls15\">, </span>sin <span class=\"_ _0\"></span>incluir 1.285 miles de<span class=\"_ _0\"></span> euros de activos por derecho de uso. Por <span class=\"_ _7\"></span>to<span class=\"_ _1\"></span>do <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>llo, <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _7\"></span>resultado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>este <span class=\"_ _6\"></span>an\u00e1lisis <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>Administradores <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>Sociedad <span class=\"_ _6\"></span>dominante <span class=\"_ _6\"></span>consideran <span class=\"_ _6\"></span><span class=\"ls11\">que <span class=\"_ _6\"></span></span>la evoluci\u00f3n <span class=\"_ _1\"></span>previsible d<span class=\"_ _1\"></span>e la <span class=\"_ _1\"></span>actividad p<span class=\"_ _1\"></span>ermitir\u00e1 cumplir <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>sus prev<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>siones <span class=\"_ _1\"></span>para los <span class=\"_ _1\"></span>pr\u00f3ximos a\u00f1<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span><span class=\"ls17\">y <span class=\"ls11\">que <span class=\"_ _1\"></span></span></span>por <span class=\"_ _1\"></span>tanto no <span class=\"_ _1\"></span>existe <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>adicional <span class=\"_ _1\"></span>algun<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>registrado e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2010 <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>de 3.000 miles de euros.  Subgrupo Primion Al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de diciembre<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3 se <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>realizado <span class=\"_ _1\"></span>la ev<span class=\"_ _1\"></span>aluaci\u00f3n del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>uso <span class=\"_ _1\"></span>en funci<span class=\"_ _1\"></span>\u00f3n del <span class=\"_ _1\"></span>comportamiento de<span class=\"_ _1\"></span> las principales variables en <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>3 respecto <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>estimaciones r<span class=\"_ _0\"></span>ealizadas para <span class=\"_ _0\"></span>dicho ejercicio <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n 202<span class=\"_ _1\"></span>2 y la<span class=\"_ _0\"></span>s previstas respecto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>actividad <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>resultados <span class=\"_ _1\"></span>futuros <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mpacto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>futuros, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ubriendo <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>periodo de <span class=\"_ _a\"></span>5 <span class=\"_ _1\"></span>a\u00f1os. <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lor <span class=\"_ _1\"></span>residual <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>ha <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>una <span class=\"_ _1\"></span>renta <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>rpetua s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>explica <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontinuaci\u00f3n. <span class=\"_ _1\"></span>Al <span class=\"_ _1\"></span>cierre del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span><span class=\"ls11\">202</span>3, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>tasa <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>descuento <span class=\"_ _a\"></span>antes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>impuestos <span class=\"_ _a\"></span>utilizada <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>efectos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>est<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>test <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>del 12,2% (12,5% en el ejercicio 2022<span class=\"ls18\">).</span> Las <span class=\"_ _9\"> </span>ventas <span class=\"_ _9\"></span>del <span class=\"_ _6\"></span>Subgrupo <span class=\"_ _9\"> </span>Primion <span class=\"_ _9\"> </span>han <span class=\"_ _9\"></span>aumentado <span class=\"_ _6\"></span>un <span class=\"_ _8\"> </span>8,2% <span class=\"_ _9\"> </span>respecto <span class=\"_ _9\"></span>al <span class=\"_ _6\"></span>ejercicio <span class=\"_ _9\"> </span>anterior. <span class=\"_ _9\"> </span>Asimismo, <span class=\"_ _6\"></span>a <span class=\"_ _9\"> </span>31 <span class=\"_ _9\"> </span>de diciembre <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>3 <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>cartera <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>pedidos, <span class=\"_ _7\"></span>incluyendo <span class=\"_ _a\"></span>proyectos <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>contratos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>mantenimiento, <span class=\"_ _a\"></span>asciende <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>53,5 millones de euros, un 13,3% superior a la de cierre del a\u00f1o anterior.<span class=\"_ _2a\"> </span>El EBITDA en consolidaci\u00f3n excluyendo los efectos de NIIF 16 ob<span class=\"_ _1\"></span>tenido por el Subgrupo Primion ha ascendido a 3,6 millones de euros en 2023 (7,5 millones de euros en 2022).  Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios <span class=\"_ _a\"></span>en l<span class=\"_ _1\"></span>os precios de <span class=\"_ _7\"></span>venta <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>volumen, <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>lanes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informaci\u00f3n <span class=\"_ _8\"> </span>re<span class=\"_ _1\"></span>ferente <span class=\"_ _9\"> </span>a <span class=\"_ _d\"> </span>las <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>resultados<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>de explotaci\u00f3n previstos en el an\u00e1lisis del test de deterioro en 2023 del Subgrupo Primion es la siguiente:  2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 8,<span class=\"ls0\">9% </span>7,0% 7,5% 3,0% 3,0% Resultado de explotaci\u00f3n en miles euros (*)  3.412 4.843 6.804 6.935 7.071 Resultado de explotaci\u00f3n en % sobre INCN (*)  5,2% 6,9% 9,0% 9,0% 8,9% (*) <span class=\"_ _13\"> </span>El <span class=\"_ _a\"></span>porcentaje <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>consumo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>materiales <span class=\"_ _a\"></span>entre <span class=\"_ _7\"></span>INCN <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>mantiene <span class=\"_ _a\"></span>estable, <span class=\"_ _7\"></span>con <span class=\"_ _a\"></span>car\u00e1cter <span class=\"_ _a\"></span>general. <span class=\"_ _a\"></span>Respecto <span class=\"_ _a\"></span>al agregado <span class=\"_ _b\"></span>de otros <span class=\"_ _b\"></span>gastos de <span class=\"_ _b\"></span>fabricaci\u00f3n <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>otros ga<span class=\"_ _0\"></span>stos <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>explotaci\u00f3n, <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>recimiento <span class=\"_ _b\"></span>anual<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>promedio del <span class=\"_ _c\"></span>peri<span class=\"_ _1\"></span>odo plurianual es del<span class=\"_ _0\"></span> 5,5<span class=\"ls1e\">%.</span> Las <span class=\"_ _6\"></span>inversiones <span class=\"_ _6\"></span>previstas <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>ej<span class=\"_ _1\"></span>ercicios <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>iguientes <span class=\"_ _6\"></span>incluyen <span class=\"_ _6\"></span>importes <span class=\"_ _6\"></span>relativos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>(i) <span class=\"_ _9\"></span>trab<span class=\"_ _0\"></span>ajos <span class=\"_ _6\"></span>realizados <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el Subgrupo <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nmovilizado por <span class=\"_ _a\"></span>proyectos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>desarrollo <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>(ii<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>otras <span class=\"_ _1\"></span>inversiones <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>aplicaciones <span class=\"_ _1\"></span>inform\u00e1ticas de gesti\u00f3n <span class=\"_ _1\"></span>interna e i<span class=\"_ _1\"></span>nmovilizado m<span class=\"_ _1\"></span>aterial, necesarios para m<span class=\"_ _1\"></span>odernizar la tecnolog\u00eda d<span class=\"_ _1\"></span>e los <span class=\"_ _1\"></span>productos y s<span class=\"_ _1\"></span>istemas<span class=\"_ _0\"></span> actuales, <span class=\"_ _b\"></span>junto <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>otros <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>bjetivos <span class=\"_ _b\"></span>perseguidos. <span class=\"_ _b\"></span>A <span class=\"_ _0\"></span>efectos <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>test, el <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>recimiento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>ventas <span class=\"_ _b\"></span>conlleva <span class=\"_ _b\"></span>una <span class=\"_ _0\"></span>inversi\u00f3n en capital circulante similar hasta en tanto se alcanza una actividad estable. Para la e<span class=\"_ _0\"></span>stimaci\u00f3n del<span class=\"_ _0\"></span> valor <span class=\"_ _0\"></span>residual, tras <span class=\"_ _0\"></span>la r<span class=\"_ _0\"></span>eflexi\u00f3n realizada, <span class=\"_ _b\"></span>se ha considerado <span class=\"_ _0\"></span>un flujo <span class=\"_ _b\"></span>me<span class=\"_ _1\"></span>dio <span class=\"_ _0\"></span>sostenible y <span class=\"_ _0\"></span>una tasa de crecimiento prevista de 1% (al igual que en el ejercicio 2022).  El <span class=\"_ _1\"></span>test <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mpairment <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span><span class=\"ffa\">de <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>inversi\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Primion <span class=\"_ _1\"></span>Technology, <span class=\"_ _a\"></span>GmbH <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>realizado <span class=\"_ _1\"></span>\u201cpre <span class=\"_ _a\"></span>NIIF<span class=\"_ _0\"></span> </span>16\u201d: (i) considerando los gastos de arrenda<span class=\"_ _0\"></span>miento como menor valor de los flujos de caja<span class=\"_ _0\"></span> para el c\u00e1lculo del valor<span class=\"_ _0\"></span> de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>empresa <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>tanto, <span class=\"_ _1\"></span>(ii) <span class=\"_ _a\"></span>excluyendo <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>arrendamie<span class=\"_ _1\"></span>nto <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _a\"></span>NIIF <span class=\"_ _a\"></span>16 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>deuda <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanciera neta. El <span class=\"_ _b\"></span>valor recuperable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>recursos <span class=\"_ _0\"></span>propios <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>igual a<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la e<span class=\"_ _0\"></span>mpresa <span class=\"_ _0\"></span>menos <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>deuda financiera <span class=\"_ _b\"></span>neta.<span class=\"_ _a\"></span> Desde una perspectiva de an\u00e1lisis de sensibilidad, varia<span class=\"_ _0\"></span>ciones de un 10% en la tasa de<span class=\"_ _0\"></span> descuento y/o en el valor<span class=\"_ _0\"></span> residual <span class=\"_ _9\"> </span>proyectado <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>conlle<span class=\"_ _0\"></span>van <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>necesidad <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>registro <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>alguno. <span class=\"_ _9\"></span>O<span class=\"_ _0\"></span>tros <span class=\"_ _9\"> </span>escenarios <span class=\"_ _9\"></span>alterna<span class=\"_ _0\"></span>tivos razonablemente posible<span class=\"_ _0\"></span>s de <span class=\"_ _b\"></span>cifra de negocios (<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _0\"></span>variaciones negati<span class=\"_ _0\"></span>vas de <span class=\"_ _b\"></span>hasta<span class=\"_ _1\"></span> u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>10% <span class=\"_ _0\"></span>en la <span class=\"_ _0\"></span>cifra <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>negocios en <span class=\"_ _a\"></span>todos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>cada <span class=\"_ _a\"></span>uno <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>ejercicios <span class=\"_ _a\"></span>proyectados) <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>conllevan <span class=\"_ _a\"></span>tampoco <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>necesidad <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>reg<span class=\"_ _1\"></span>istro <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deterioro alguno. <span class=\"_ _9\"></span>S<span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>considerar <span class=\"_ _9\"></span>2.545 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>activos <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _6\"></span>derecho <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>uso, <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>impo<span class=\"_ _1\"></span>rte <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>recuperar <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>libros consolidados  asciende <span class=\"_ _8\"> </span>a<span class=\"_ _1\"></span>  32.<span class=\"_ _0\"></span>812  miles <span class=\"_ _d\"> </span>de  euros <span class=\"_ _d\"> </span>(para  u<span class=\"_ _0\"></span>n  n\u00famero <span class=\"_ _d\"> </span>total  d<span class=\"_ _0\"></span>e  5.5<span class=\"_ _0\"></span>50.000 <span class=\"_ _d\"> </span>acciones  de  Pr<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>mion Technology, GmbH<span class=\"ls15\">, </span>dicho valor unitario a recuperar es igual a 5,91 euros<span class=\"ls18\">).</span> Por otra parte, como refer<span class=\"_ _0\"></span>encia adicional, en l<span class=\"_ _0\"></span>a Junta Gener<span class=\"_ _0\"></span>al de d<span class=\"_ _1\"></span>icha sociedad <span class=\"_ _0\"></span>dependiente alemana celebrada el 17 de f<span class=\"_ _0\"></span>ebrero de <span class=\"_ _0\"></span>2017, se a<span class=\"_ _0\"></span>prob\u00f3 la transferencia <span class=\"_ _0\"></span>de la<span class=\"_ _0\"></span>s acciones en <span class=\"_ _0\"></span>propiedad de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>minoritarios a <span class=\"_ _0\"></span>cambio de<span class=\"_ _0\"></span> una <span class=\"_ _7\"></span>justa <span class=\"_ _a\"></span>compensaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>efectivo<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>concreto, <span class=\"_ _7\"></span>11,06 <span class=\"_ _7\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>t\u00edtulo, <span class=\"_ _7\"></span>cifra <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>acci\u00f3n <span class=\"_ _a\"></span>muy <span class=\"_ _7\"></span>superior <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>valor unitario actual a recuperar en libros consolidados. Del <span class=\"_ _1\"></span>resultado de <span class=\"_ _1\"></span>este a<span class=\"_ _1\"></span>n\u00e1lisis, l<span class=\"_ _1\"></span>os Administradores <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>consideran que <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 de <span class=\"_ _1\"></span>diciembre de <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span><span class=\"ls11\">no <span class=\"_ _c\"></span><span class=\"ls0\">se <span class=\"_ _b\"></span>pone <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>manifiesto <span class=\"_ _c\"></span>la <span class=\"_ _b\"></span>necesidad <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>realizar <span class=\"_ _b\"></span>correcci\u00f3n <span class=\"_ _b\"></span>valorativa <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>deterioro <span class=\"_ _c\"></span>adicional<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>registrado </span></span>en 2010 por importe <span class=\"ls11\">de</span> 3.600 miles de euros. Ascaso Factory, S.L.U El <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _7\"></span>recuperable <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>unid<span class=\"_ _1\"></span>ad <span class=\"_ _7\"></span>generadora <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>efectivo <span class=\"_ _6\"></span>(UGE) <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>sociada <span class=\"_ _7\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>comercio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Ascaso Factory, S.L.U. ha sido evaluado por referencia al<span class=\"_ _0\"></span> valor en uso, que ha si<span class=\"_ _0\"></span>do calculado en base a proyecciones de<span class=\"_ _0\"></span> flujo de efectivo (<span class=\"_ _0\"></span>aprobadas por <span class=\"_ _0\"></span>la Direcci\u00f3n) que representan <span class=\"_ _0\"></span>las mejores estimacione<span class=\"_ _0\"></span>s, cubriendo un <span class=\"_ _b\"></span>pe<span class=\"_ _1\"></span>r\u00edodo de<span class=\"_ _0\"></span> 5 <span class=\"_ _b\"></span>a\u00f1os <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>un <span class=\"_ _c\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _b\"></span>residual <span class=\"_ _c\"></span>estimado <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>renta <span class=\"_ _b\"></span>perpetua <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _c\"></span>se <span class=\"_ _b\"></span>explica <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>continuaci\u00f3n. <span class=\"_ _b\"></span>Al <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>ierre <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ejercicio 2023, la tasa de descuento antes de impuestos utilizada a efectos de este test de deterioro es del <span class=\"_ _1\"></span>13,6<span class=\"ls20\">%.</span> Ascaso Factory, <span class=\"_ _b\"></span>S.L<span class=\"_ _1\"></span>.U. (q<span class=\"_ _0\"></span>ue s<span class=\"_ _0\"></span>e integra <span class=\"_ _b\"></span>en el segme<span class=\"_ _0\"></span>nto de <span class=\"ff1\">Coffee <span class=\"_ _b\"></span>&amp; Vending Systems<span class=\"ff3\">) <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _0\"></span>domiciliada en <span class=\"_ _b\"></span>Gav\u00e1 </span></span>(Espa\u00f1a) <span class=\"_ _8\"> </span>y <span class=\"_ _9\"> </span>tiene <span class=\"_ _8\"> </span><span class=\"ls19\">46<span class=\"_ _1\"></span></span> <span class=\"_ _9\"> </span>empleados. <span class=\"_ _8\"> </span>Su <span class=\"_ _8\"> </span>actividad <span class=\"_ _9\"> </span>incluye <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>dise\u00f1o, <span class=\"_ _8\"> </span>fabricaci\u00f3n <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>comercializaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>m\u00e1quinas espresso tradicionales premium, as\u00ed como, recambios, acce<span class=\"_ _0\"></span>sorios y componentes. <span class=\"_ _1\"></span> La cifra de negocios de la UGE Ascaso Factory S.L.U en el ejercicio 2023 ha asc<span class=\"_ _0\"></span>endido a 9.724 miles de euros.<span class=\"_ _1\"></span> El beneficio en consolidaci\u00f3n antes de intereses e impuestos en 2023 ha<span class=\"_ _1\"></span> sido de 0,2 millones de euros. La previsi\u00f3n <span class=\"_ _1\"></span>del PIB real en <span class=\"_ _1\"></span>Norteam\u00e9rica y <span class=\"_ _1\"></span>en la eurozona en diciemb<span class=\"_ _1\"></span>re de<span class=\"_ _1\"></span> 2023 es i<span class=\"_ _1\"></span>gual a 2<span class=\"_ _1\"></span>,7% en 2024<span class=\"ls15\">, </span>2<span class=\"_ _1\"></span>,2<span class=\"ls20\">% </span>en 2025 <span class=\"ls17\">y </span>2,2% en 2026<span class=\"ls15\">. </span> Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _a\"></span>hip\u00f3tesis sobre cambios <span class=\"_ _1\"></span>en los <span class=\"_ _1\"></span>precios de <span class=\"_ _7\"></span>venta <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>volumen, <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>lanes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informaci\u00f3n <span class=\"_ _8\"> </span>re<span class=\"_ _1\"></span>ferente <span class=\"_ _9\"> </span>a <span class=\"_ _d\"> </span>las <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>resultados<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>de explotaci\u00f3n previstos en el an\u00e1lisis del test de deterioro en 2<span class=\"_ _0\"></span>02<span class=\"_ _1\"></span>3 de la UGE Ascaso es la siguiente: 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 33,7% 19,2% 22,6% 5,0% 5,0% Resultado de explotaci\u00f3n en miles euros (*)  1.611 2.087 2.735 3.044 3.353 Resultado de explotaci\u00f3n en % sobre INCN (*)  12,4% 13,5% 14,4% 15,3% 16,0% (*)  <span class=\"_ _1f\"> </span>El porcenta<span class=\"_ _0\"></span>je de con<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>umo de <span class=\"_ _0\"></span>mater<span class=\"_ _0\"></span>iales entre INC<span class=\"_ _0\"></span>N -antes <span class=\"_ _0\"></span>de ingre<span class=\"_ _0\"></span>sos por li<span class=\"_ _0\"></span>cencias- se man<span class=\"_ _b\"></span>tiene b\u00e1sicamente<span class=\"_ _0\"></span> estable. <span class=\"_ _0\"></span>Respec<span class=\"_ _0\"></span>to a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>agregad<span class=\"_ _0\"></span>o d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ot<span class=\"_ _1\"></span>ros <span class=\"_ _0\"></span>gastos<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>abricaci\u00f3n<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>tros <span class=\"_ _b\"></span>gastos de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>xplotaci\u00f3n,<span class=\"_ _0\"></span> el <span class=\"_ _b\"></span>crecimiento <span class=\"_ _b\"></span>anual promedio del period<span class=\"_ _0\"></span>o plurianual e<span class=\"_ _0\"></span>s del 8,8<span class=\"ls1e\">%.</span> Con car\u00e1cter <span class=\"_ _b\"></span>general, las <span class=\"_ _0\"></span>inversiones <span class=\"_ _0\"></span>para e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>proyectado no son <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ignificativas. Este <span class=\"_ _b\"></span>negocio no <span class=\"_ _0\"></span>precisa de<span class=\"_ _b\"></span> inversiones relevantes al ser poco intensivo en capital.  Para la e<span class=\"_ _0\"></span>stimaci\u00f3n del<span class=\"_ _0\"></span> valor <span class=\"_ _0\"></span>residual, tras <span class=\"_ _0\"></span>la r<span class=\"_ _0\"></span>eflexi\u00f3n realizada, <span class=\"_ _b\"></span>se ha considerado <span class=\"_ _0\"></span>un flujo <span class=\"_ _b\"></span>me<span class=\"_ _1\"></span>dio <span class=\"_ _0\"></span>sostenible y <span class=\"_ _0\"></span>una tasa de crecimiento prevista de 1<span class=\"ls1d\">% </span> El test <span class=\"_ _0\"></span>de i<span class=\"_ _0\"></span>mpairment del <span class=\"_ _0\"></span>ejercicio 2023 de<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>inversi\u00f3n en <span class=\"_ _0\"></span>Ascaso F<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>ctory, S.L.U. <span class=\"_ _0\"></span><span class=\"ffa\">se <span class=\"_ _0\"></span>ha realizado \u201c<span class=\"_ _0\"></span>pre NIIF <span class=\"_ _b\"></span>16\u201d: (i) </span>considerando <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>menor <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>caja <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la empresa y, por tanto, (ii) excluyendo los pa<span class=\"_ _0\"></span>sivos por arrendamiento seg\u00fan NIIF 16 de la<span class=\"_ _0\"></span> deuda financiera net<span class=\"_ _1\"></span>a. El valor recuperable de los recursos propios es igual al valor d<span class=\"_ _0\"></span>e la empresa menos su deuda financiera neta.<span class=\"_ _1\"></span> Desde una perspectiva de an\u00e1lisis de sensibilidad, varia<span class=\"_ _0\"></span>ciones de un 10% en la tasa de<span class=\"_ _0\"></span> descuento y/o en el valor<span class=\"_ _0\"></span> residual  proyectado <span class=\"_ _d\"> </span>no  conllevan <span class=\"_ _d\"> </span>la  necesidad <span class=\"_ _d\"> </span>de  registro  de <span class=\"_ _d\"> </span>deterioro  adi<span class=\"_ _0\"></span>cional  alguno.  O<span class=\"_ _0\"></span>tros  es<span class=\"_ _0\"></span>cenarios alternativos razonablemente posibles de cifra de neg<span class=\"_ _0\"></span>ocios (con variaciones negativas d<span class=\"_ _0\"></span>e hasta un 1<span class=\"_ _0\"></span>0% en la cifra de negocios en<span class=\"_ _0\"></span> todos <span class=\"_ _0\"></span>y cada u<span class=\"_ _0\"></span>no de <span class=\"_ _0\"></span>los ejercicios <span class=\"_ _0\"></span>proyectados) no <span class=\"_ _0\"></span>conllevan tam<span class=\"_ _0\"></span>poco la n<span class=\"_ _0\"></span>ecesidad de reg<span class=\"_ _0\"></span>istro d<span class=\"_ _0\"></span>e deterioro <span class=\"_ _a\"></span>adicional <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lguno. <span class=\"_ _a\"></span>El <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>recuperar <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>bros <span class=\"_ _1\"></span>consoli<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ados <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>sciende <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>22<span class=\"_ _1\"></span>.271 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros, <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>n incluir <span class=\"ls11\">908</span> miles de euros de activos por derecho de uso. Por <span class=\"_ _1\"></span>todo <span class=\"_ _1\"></span>ello, <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>resultado de <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>an\u00e1lisis <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>Adminis<span class=\"_ _1\"></span>tradores de <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante c<span class=\"_ _1\"></span>onsideran <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>al 3<span class=\"_ _1\"></span>1 de <span class=\"_ _0\"></span>diciembre <span class=\"_ _b\"></span>de 2<span class=\"_ _0\"></span>023 <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>se po<span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>manifiesto <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>necesidad <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>realizar <span class=\"_ _0\"></span>correcci\u00f3n <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alorativa <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _b\"></span>alguna.<span class=\"_ _1\"></span> SIA Vendon El importe recuperable de l<span class=\"_ _0\"></span>a unidad generadora d<span class=\"_ _0\"></span>e efectivo (UGE) asociada al<span class=\"_ _0\"></span> fondo de co<span class=\"_ _0\"></span>mercio de <span class=\"_ _1\"></span>SIA Vendon ha sido e<span class=\"_ _0\"></span>valuado por <span class=\"_ _0\"></span>referencia al<span class=\"_ _0\"></span> valor <span class=\"_ _0\"></span>en uso, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>ha sido <span class=\"_ _b\"></span>ca<span class=\"_ _1\"></span>lculado en <span class=\"_ _b\"></span>base a proyecciones <span class=\"_ _0\"></span>de flu<span class=\"_ _0\"></span>jo de e<span class=\"_ _0\"></span>fectivo (aprobadas <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>Direcci\u00f3n) <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>representan <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>mejores <span class=\"_ _b\"></span>estimaciones, <span class=\"_ _b\"></span>cubriendo <span class=\"_ _0\"></span>un <span class=\"_ _b\"></span>per\u00edodo <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>5 <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>\u00f1os <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>un va<span class=\"_ _0\"></span>lor residual <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>perpetua <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>explica <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>continuaci\u00f3n. <span class=\"_ _1\"></span>Al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2023, <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>tasa<span class=\"_ _0\"></span> de descuento antes de impuestos utilizada a efectos de este test de deterioro es del <span class=\"_ _1\"></span>15,2<span class=\"ls20\">%.</span> SIA <span class=\"_ _0\"></span>Vendon <span class=\"_ _b\"></span>(que <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>integra <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>el se<span class=\"_ _0\"></span>gmento <span class=\"_ _b\"></span>de <span class=\"ff1\">Payment <span class=\"_ _b\"></span>Technologies<span class=\"ff3\">) <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t\u00e1 <span class=\"_ _b\"></span>domiciliada <span class=\"_ _b\"></span>en Riga <span class=\"_ _b\"></span>(Letonia) <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>tiene </span></span>38<span class=\"ls0\"> <span class=\"_ _1\"></span>empleados. <span class=\"_ _a\"></span>Su <span class=\"_ _1\"></span>actividad <span class=\"_ _1\"></span>incluye <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>dise\u00f1o, <span class=\"_ _1\"></span>producci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>venta <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>soluciones <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IoT, <span class=\"_ _1\"></span>equipos <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>telemetr\u00eda <span class=\"_ _1\"></span>y </span>medios de pago para m\u00e1quinas de vending y caf\u00e9 La cifra de negocios de la UGE SIA Vendon en el ejercicio 2023 ha ascendido a 6.717 miles de euros. El beneficio en consolidaci\u00f3n antes de intereses e impuestos en 2023 ha sido de 0,4 m<span class=\"_ _1\"></span>illones de euros. La previsi\u00f3n del PIB real<span class=\"_ _1\"></span> en Norteam\u00e9rica y en la<span class=\"_ _1\"></span> Eurozona en diciembre d<span class=\"_ _1\"></span>e 2023 es igual a 2,7<span class=\"_ _1\"></span>% en 2024, <span class=\"_ _1\"></span>2,2<span class=\"ls20\">% </span>en 2025 y 2,2% en 2026.  Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios en<span class=\"_ _1\"></span> los precios de <span class=\"_ _7\"></span>venta <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>volumen, <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>lanes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informa<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _8\"> </span>referente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>resultados <span class=\"_ _8\"> </span>de explotaci\u00f3n previstos en el an\u00e1lisis del test de deterioro en 2<span class=\"_ _0\"></span>023 de la UGE <span class=\"_ _1\"></span>Vendon es la siguiente: 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 25,2% 30,8% 27,3% 10,0% 10,0% Resultado de explotaci\u00f3n en miles euros (*) 955<span class=\"ls0\"> </span>1.733 2.569 2.445 2.638 Resultado de explotaci\u00f3n en % sobre INCN (*)  11,4% 15,8% 18,4% 15,9% 15,6% (**)  <span class=\"_ _20\"> </span>El porcenta<span class=\"_ _0\"></span>je de con<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>umo de <span class=\"_ _0\"></span>mater<span class=\"_ _0\"></span>iales entre INC<span class=\"_ _0\"></span>N -antes <span class=\"_ _0\"></span>de ingre<span class=\"_ _0\"></span>sos por li<span class=\"_ _0\"></span>cencias- se man<span class=\"_ _b\"></span>tiene b\u00e1sicamente<span class=\"_ _0\"></span> estable. <span class=\"_ _0\"></span>Respec<span class=\"_ _0\"></span>to a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>agregad<span class=\"_ _0\"></span>o d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ot<span class=\"_ _1\"></span>ros <span class=\"_ _0\"></span>gastos<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>abricaci\u00f3n<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>tros <span class=\"_ _b\"></span>gastos de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>xplotaci\u00f3n,<span class=\"_ _0\"></span> el <span class=\"_ _b\"></span>crecimiento <span class=\"_ _b\"></span>anual promedio del period<span class=\"_ _0\"></span>o plurianual e<span class=\"_ _0\"></span>s del 16,2<span class=\"ls1e\">%.<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>Con car\u00e1cter <span class=\"_ _b\"></span>general, las <span class=\"_ _0\"></span>inversiones <span class=\"_ _0\"></span>para e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>proyectado no son <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ignificativas. Este <span class=\"_ _b\"></span>negocio no <span class=\"_ _0\"></span>precisa de<span class=\"_ _b\"></span> inversiones relevantes al ser poco intensivo en capital.  Para la e<span class=\"_ _0\"></span>stimaci\u00f3n del<span class=\"_ _0\"></span> valor <span class=\"_ _0\"></span>residual, tras <span class=\"_ _0\"></span>la r<span class=\"_ _0\"></span>eflexi\u00f3n realizada, <span class=\"_ _b\"></span>se ha considerado <span class=\"_ _0\"></span>un flujo <span class=\"_ _b\"></span>me<span class=\"_ _1\"></span>dio <span class=\"_ _0\"></span>sostenible y <span class=\"_ _0\"></span>una tasa de crecimiento prevista de 1%.  El <span class=\"_ _d\"> </span>test <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>impairment <span class=\"_ _8\"> </span>del  ejercicio <span class=\"_ _8\"> </span>2023 <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>inversi\u00f3n <span class=\"_ _8\"> </span>en  SIA  Vendon <span class=\"_ _8\"> </span><span class=\"ffa\">se  h<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>realizado <span class=\"_ _8\"> </span>\u201cpre  NIIF <span class=\"_ _8\"> </span>16\u201d: <span class=\"_ _d\"> </span>(i) </span>considerando <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>menor <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>caja <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la empresa y, por tanto, (ii) excluyendo los pa<span class=\"_ _0\"></span>sivos por arrendamiento seg\u00fan NIIF 16 de la<span class=\"_ _0\"></span> deuda financiera neta<span class=\"_ _1\"></span>. El valor recuperable de los recursos propios es igual al valor d<span class=\"_ _0\"></span>e la empresa menos su deuda financiera neta.<span class=\"_ _1\"></span> Desde una perspectiva de an\u00e1lisis de sensibilidad, varia<span class=\"_ _0\"></span>ciones de un 10% en la tasa de<span class=\"_ _0\"></span> descuento y/o en el valor<span class=\"_ _0\"></span> residual  proyectado <span class=\"_ _d\"> </span>no  conllevan <span class=\"_ _d\"> </span>la  necesidad <span class=\"_ _d\"> </span>de  registro  de <span class=\"_ _d\"> </span>deterioro  adi<span class=\"_ _0\"></span>cional  alguno.  O<span class=\"_ _0\"></span>tros  es<span class=\"_ _0\"></span>cenarios alternativos razonablemente posibles de cifra de neg<span class=\"_ _0\"></span>ocios (con variaciones negativas d<span class=\"_ _0\"></span>e hasta un 1<span class=\"_ _0\"></span>0% en la cifra de negocios en<span class=\"_ _0\"></span> todos <span class=\"_ _0\"></span>y cada u<span class=\"_ _0\"></span>no de <span class=\"_ _0\"></span>los ejercicios <span class=\"_ _0\"></span>proyectados) no <span class=\"_ _0\"></span>conllevan tam<span class=\"_ _0\"></span>poco la n<span class=\"_ _0\"></span>ecesidad de reg<span class=\"_ _0\"></span>istro d<span class=\"_ _0\"></span>e deterioro <span class=\"_ _a\"></span>adicional <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lguno. <span class=\"_ _a\"></span>El <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>recuperar <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>bros <span class=\"_ _1\"></span>consoli<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ados <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>sciende <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>11<span class=\"_ _1\"></span>.538 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros, <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>n incluir <span class=\"ls11\">102</span> miles de euros de activos por derecho de uso. Por <span class=\"_ _1\"></span>todo <span class=\"_ _1\"></span>ello, <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>resultado de <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>an\u00e1lisis <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>Adminis<span class=\"_ _1\"></span>tradores de <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante c<span class=\"_ _1\"></span>onsideran <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>al 3<span class=\"_ _1\"></span>1 de <span class=\"_ _0\"></span>diciembre <span class=\"_ _b\"></span>de 2<span class=\"_ _0\"></span>023 <span class=\"_ _b\"></span>no se <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>one <span class=\"_ _b\"></span>de manif<span class=\"_ _0\"></span>iesto <span class=\"_ _b\"></span>la necesidad <span class=\"_ _c\"></span>de realizar <span class=\"_ _b\"></span>correcci\u00f3n <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alorativa <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _b\"></span>alguna.<span class=\"_ _a\"></span> En <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span><span class=\"ls19\">on</span> <span class=\"_ _a\"></span><span class=\"ffa\">\u201cGastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Desarrollo\u201d <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>\u201cOtros\u201d, <span class=\"_ _1\"></span></span>los <span class=\"_ _a\"></span>saldos y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>movimientos <span class=\"_ _a\"></span>corresponden <span class=\"_ _1\"></span>fundamentalmente al <span class=\"ls0\">Subgrupo <span class=\"_ _0\"></span>Primion, as\u00ed <span class=\"_ _b\"></span>como a SIA <span class=\"_ _0\"></span>Vendon. <span class=\"ffa\">Adicionalment<span class=\"_ _0\"></span>e, en <span class=\"_ _0\"></span>el apartado <span class=\"_ _b\"></span>de \u201c<span class=\"_ _1\"></span><span class=\"ff3\">O</span>tros\u201d <span class=\"_ _0\"></span>se incluye <span class=\"_ _0\"></span>tambi\u00e9n la </span></span>marca de Ascaso Factory, S.L.U.  El Subg<span class=\"_ _1\"></span>rupo Primion l<span class=\"_ _1\"></span>leva a cabo <span class=\"_ _1\"></span>proyectos de <span class=\"_ _1\"></span>desarrollo que en <span class=\"_ _1\"></span>caso de <span class=\"_ _1\"></span>cumplir las co<span class=\"_ _1\"></span>ndiciones necesarias descritas en la Nota 3.b son activados como activos intangibles del Grupo. Dotaciones  (398) (<span class=\"ls11\">270</span>) (1.1<span class=\"ls11\">41</span>) (533) (2.342<span class=\"_ _2a\"> </span>Dotaciones  (7<span class=\"ls11\">98)</span> (<span class=\"ls11\">380</span>) (2.270) (<span class=\"ls11\">492</span>) (3.940<span class=\"_ _2a\"> </span>Los <span class=\"_ _7\"></span>proyectos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>desarrollo <span class=\"_ _6\"></span>activados <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>subgrupo <span class=\"_ _7\"></span>Primion <span class=\"_ _7\"></span>est\u00e1n <span class=\"_ _9\"> </span>relacionados <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>produc<span class=\"_ _1\"></span>tos, <span class=\"_ _7\"></span>sistemas <span class=\"_ _7\"></span>o servicios <span class=\"_ _9\"></span>que <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>nu<span class=\"_ _1\"></span>evos <span class=\"_ _6\"></span>o <span class=\"_ _9\"></span>que <span class=\"_ _6\"></span>mejoran <span class=\"_ _9\"></span>los <span class=\"_ _6\"></span>actuales <span class=\"_ _9\"></span>(control <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>acceso, <span class=\"_ _7\"></span>re<span class=\"_ _1\"></span>gistro <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>tiempos, <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>e riesgos) y se tratan, principalmente de<span class=\"_ _0\"></span> proyectos de software y hardware. <span class=\"ls11\">La</span> recuperaci\u00f3n de estos proyect<span class=\"_ _0\"></span>os se <span class=\"_ _8\"> </span>lleva <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>cabo <span class=\"_ _8\"> </span>mediante <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _8\"> </span>venta <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>estos <span class=\"_ _8\"> </span>productos <span class=\"_ _d\"> </span>o <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>e<span class=\"_ _1\"></span>stas <span class=\"_ _8\"> </span>nuevas <span class=\"_ _8\"> </span>funcionalidades <span class=\"_ _8\"> </span>(\u201cupgrades\u201d). Adicionalmente, al <span class=\"_ _1\"></span>final <span class=\"_ _1\"></span>de cada <span class=\"_ _1\"></span>ejercicio, se <span class=\"_ _1\"></span>revisa <span class=\"_ _1\"></span>que (i) <span class=\"_ _1\"></span>los pro<span class=\"_ _1\"></span>yectos finalizados, y <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>por tanto <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>est\u00e1n amortizando, <span class=\"_ _9\"> </span>est\u00e1n <span class=\"_ _9\"> </span>obteniendo <span class=\"_ _9\"></span>ingresos <span class=\"_ _9\"></span>suficientes <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>justificar <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>recuperaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _9\"> </span>valor <span class=\"_ _9\"> </span>neto <span class=\"_ _9\"> </span>contable registrado <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>balance <span class=\"ls17\">y <span class=\"_ _c\"></span><span class=\"ls0\">(ii) <span class=\"_ _0\"></span>los <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>royectos <span class=\"_ _b\"></span>no <span class=\"_ _0\"></span>finalizados <span class=\"_ _b\"></span>est\u00e1n <span class=\"_ _0\"></span>cumpliendo <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>plan <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>negocio <span class=\"_ _0\"></span>inicial, <span class=\"_ _b\"></span>as\u00ed co<span class=\"_ _0\"></span>mo </span></span>otros procedimientos que garantizan que se recuperar\u00e1 el valor del activo.  Al 31 de diciembre de 2023<span class=\"_ _1\"></span> los costes de desarrollo netos activados ascienden a 4.810 miles <span class=\"_ _1\"></span>de euros (6.268 miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2022<span class=\"ls18\">),</span> <span class=\"_ _a\"></span>siendo <span class=\"_ _a\"></span><span class=\"ls19\">97</span>2 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>adiciones <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>ejercicio resultantes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>trabajos <span class=\"_ _6\"></span>realizados <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _9\"></span>Subgrupo <span class=\"_ _7\"></span>Primion <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>inmovilizado<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>intangible <span class=\"_ _6\"></span>(<span class=\"ls11\">1.</span>6<span class=\"ls11\">98</span> <span class=\"_ _6\"></span>miles <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e euros <span class=\"_ _1\"></span>en 20<span class=\"_ _1\"></span>22) y <span class=\"_ _1\"></span>1.395 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>el gas<span class=\"_ _1\"></span>to de <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _1\"></span>(807 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros en<span class=\"_ _1\"></span> 2022<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>registrados <span class=\"ls19\">en </span>los c<span class=\"_ _1\"></span>orrespondientes e<span class=\"_ _1\"></span>p\u00edgrafes de <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>uenta de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>consolidada <span class=\"_ _1\"></span>adjunta c<span class=\"_ _1\"></span>orrespondiente <span class=\"_ _1\"></span>al ejercicio anual terminado al 31 de diciembre de 2023.  Adicionalmente  a <span class=\"_ _8\"> </span>la<span class=\"_ _1\"></span>  a<span class=\"_ _0\"></span>mortizaci\u00f3n  de <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _d\"> </span>proyectos  de <span class=\"_ _d\"> </span>I+D <span class=\"_ _d\"> </span>activados,  el <span class=\"_ _d\"> </span>Grupo  realiz<span class=\"_ _0\"></span>a  otros <span class=\"_ _8\"> </span>ga<span class=\"_ _1\"></span>stos <span class=\"_ _d\"> </span>de investigaci\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span>sarrollo <span class=\"_ _9\"> </span>que <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>imputan <span class=\"_ _9\"></span>directamente <span class=\"_ _6\"></span>a <span class=\"_ _9\"> </span>resultados, <span class=\"_ _9\"> </span>y <span class=\"_ _9\"></span>cuyo <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>2023 asciende <span class=\"ls19\">a </span>15.063 miles <span class=\"_ _0\"></span>de eu<span class=\"_ _0\"></span>ros (12.873 <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros en <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>022). La nat<span class=\"_ _0\"></span>uraleza de <span class=\"_ _0\"></span>los pri<span class=\"_ _0\"></span>ncipales gastos <span class=\"_ _0\"></span>de I+D <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>activad<span class=\"_ _1\"></span>os, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>registro<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ontable, <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span><span class=\"ffa\">corresponde <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>ep\u00edgrafes <span class=\"_ _7\"></span>\u201cGastos <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>personal\u201d <span class=\"_ _7\"></span>y </span>\u201cOtros <span class=\"_ _9\"> </span>gastos <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>explotaci\u00f3n<span class=\"_ _1\"></span><span class=\"ff3\">-</span>Servicios <span class=\"_ _9\"> </span>exterior<span class=\"_ _0\"></span>es\u201d<span class=\"ff3\"> <span class=\"_ _9\"> </span>(Nota <span class=\"_ _9\"> </span>20.3.) <span class=\"_ _9\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _9\"> </span>pueden <span class=\"_ _9\"> </span>identificar <span class=\"_ _6\"></span>en <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>cuenta <span class=\"_ _9\"></span>de<span class=\"_ _0\"></span> </span>p\u00e9rdidas y ganancias.   <span class=\"_ _12\"> </span>El <span class=\"_ _a\"></span>resto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>altas <span class=\"_ _a\"></span>corresponden, <span class=\"_ _a\"></span>principalmente, <span class=\"_ _a\"></span><span class=\"ls11\">a <span class=\"_ _a\"></span></span>modificaciones <span class=\"_ _a\"></span>realizadas <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>sistemas <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>nform\u00e1ticos <span class=\"_ _a\"></span>de gesti\u00f3n integral y <span class=\"_ _1\"></span>a otras altas de <span class=\"_ _1\"></span>aplicaciones inform\u00e1ticas<span class=\"_ _1\"></span>, tanto en<span class=\"_ _1\"></span> la Sociedad dominante <span class=\"_ _1\"></span>como en Ascaso Factory, <span class=\"_ _7\"></span>S.L.U. <span class=\"_ _7\"></span>donde <span class=\"_ _7\"></span>se <span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>llev<span class=\"_ _1\"></span>ado <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>cabo <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>cambio <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>ER<span class=\"_ _1\"></span>P<span class=\"ls15\">. <span class=\"_ _7\"></span></span>Los<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>re<span class=\"_ _1\"></span>tiros <span class=\"_ _a\"></span>corresponden<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>rincipalmente <span class=\"_ _a\"></span><span class=\"ls19\">a </span>bajas de activos intangibles que se encontraban en su mayor parte totalmente amortizados.  <span class=\"_ _12\"> </span>El <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _a\"></span>intangibles <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>explotaci\u00f3n <span class=\"_ _a\"></span>to<span class=\"_ _1\"></span>talmente <span class=\"_ _a\"></span>amortizados <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>uso <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de 20<span class=\"ls0\">23 asciende a 14.578 miles de euros (13.496 miles de euros al 31 de diciembre de <span class=\"ls19\">20<span class=\"_ _1\"></span></span>22).</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span>5.2 P\u00e9rdidas por deterioro  No se ha registrado deterioro de elementos del inmovilizado intangible<span class=\"ls15\">. </span> Gasto por amortizaci\u00f3n<span class=\"ff1\"> </span>(1.202) (1.308) (2.510) - Gasto por amortizaci\u00f3n (1.457) (1.233) (2.690) - Tipos de inter\u00e9s incrementales Los <span class=\"_ _1\"></span>tipos <span class=\"_ _1\"></span>de inter\u00e9s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mercado <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>han incrementado <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el eje<span class=\"_ _1\"></span>rcicio 202<span class=\"_ _1\"></span>3<span class=\"ls13\">, <span class=\"_ _1\"></span></span>p<span class=\"_ _1\"></span>or lo <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>en el <span class=\"_ _1\"></span>presente <span class=\"_ _1\"></span>ejercicio se han <span class=\"ls0\">actualizado <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>tipos de <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nter\u00e9s in<span class=\"_ _0\"></span>crementales en el c\u00e1lcu<span class=\"_ _0\"></span>lo de l<span class=\"_ _0\"></span>os pasivos <span class=\"_ _b\"></span>po<span class=\"_ _1\"></span>r arren<span class=\"_ _0\"></span>damiento (cuando ha sido<span class=\"_ _0\"></span> </span>necesario): <span class=\"_ _1\"></span>(i) <span class=\"_ _1\"></span>4,5% <span class=\"_ _1\"></span>cuando <span class=\"_ _1\"></span>el arre<span class=\"_ _1\"></span>ndatario <span class=\"_ _1\"></span>es l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Sociedad domi<span class=\"_ _1\"></span>nante, (ii) <span class=\"_ _a\"></span>5<span class=\"_ _1\"></span>,25% en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Reino <span class=\"_ _1\"></span>Unido, <span class=\"_ _1\"></span>(iii) <span class=\"_ _a\"></span>4,5% <span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> el resto de la Uni\u00f3n Europea, (iv) 5,25% en EE.UU. y (v) 14% en Colombia. En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>2022, <span class=\"_ _6\"></span>los <span class=\"_ _9\"></span>t<span class=\"_ _0\"></span>ipos <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>in<span class=\"_ _1\"></span>ter\u00e9s <span class=\"_ _7\"></span>incrementales <span class=\"_ _9\"> </span>que <span class=\"_ _7\"></span>fueron <span class=\"_ _9\"></span>util<span class=\"_ _0\"></span>izados <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>c\u00e1lculo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>pasivos <span class=\"_ _6\"></span>por arrendamiento (cuando <span class=\"_ _b\"></span>ha<span class=\"_ _1\"></span> s<span class=\"_ _0\"></span>ido <span class=\"_ _0\"></span>necesario): (i) 2,5% <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>uando <span class=\"_ _0\"></span>el arrendatar<span class=\"_ _0\"></span>io es <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>dominante, (ii) <span class=\"_ _b\"></span>3<span class=\"_ _1\"></span>,5% <span class=\"_ _0\"></span>en el Reino Unido, (iii) 2,5% en el resto de la Uni\u00f3n Europea, (iv) 4,3% en EE.UU. y (v) 14% en Colombia. Variaciones en el tipo de inter\u00e9s incremental no dan lugar a variaciones sign<span class=\"_ _0\"></span>ificativas.<span class=\"_ _1\"></span> <div class=\"c w9f h32 gsf1\"><div class=\"t m0 x66 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Dotaciones </div></div><div class=\"c wa1 h32 gsf2\"><div class=\"t m0 x45 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(381) </div></div><div class=\"c wa2 h32 gsf3\"><div class=\"t m0 x76 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(593) </div></div><div class=\"c wa3 h32 gsf4\"><div class=\"t m0 x6b h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(1.043) </div></div><div class=\"c w71 h32 gsf5\"><div class=\"t m0 x6b h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(196) </div></div><div class=\"c w8b h32 gsf6\"><div class=\"t m0 x75 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa4 h32 gsf7\"><div class=\"t m0 x1c h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(2.213)<span class=\"_ _2a\"> </span></div></div><div class=\"c w9f h32 gsf9\"><div class=\"t m0 x66 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Dotaciones </div></div><div class=\"c wa1 h32 gsfa\"><div class=\"t m0 x45 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">404</span>) </div></div><div class=\"c wa2 h32 gsfb\"><div class=\"t m0 x76 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">649</span>) </div></div><div class=\"c wa3 h32 gsfc\"><div class=\"t m0 x76 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">944</span>) </div></div><div class=\"c w71 h32 gsfd\"><div class=\"t m0 x6b h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">220</span>) </div></div><div class=\"c w8b h32 gsfe\"><div class=\"t m0 x75 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa4 h32 gsff\"><div class=\"t m0 x1c h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(2.2<span class=\"ls11\">17</span>)<span class=\"_ _2a\"> </span></div></div>P\u00e9rdidas por deterioro - Al 31 de diciembre de 2021 (660) - - - - (660) Al 31 de diciembre de 2022 (660) - - - - (660) Al 31 de diciembre de 2023 (660) - - - - (660<span class=\"_ _2a\"> </span>7.1.3 P\u00e9rdidas por deterioro En el ejercicio 2023 no se han producido p\u00e9rdidas por deterioro de elementos de inmoviliz<span class=\"_ _0\"></span>ado material. <span class=\"_ _1\"></span> En <span class=\"_ _1\"></span>mayo <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2023, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>Azkoyen <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>vendido <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>inmueble <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Schio <span class=\"_ _1\"></span>Vicenza, <span class=\"_ _1\"></span>Italia <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>Coges, <span class=\"_ _1\"></span>S.p.A. por <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>precio d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>venta <span class=\"_ _1\"></span>de 4.400 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros, <span class=\"_ _1\"></span>siendo <span class=\"_ _1\"></span>los c<span class=\"_ _1\"></span>ostes <span class=\"_ _1\"></span>de la<span class=\"_ _1\"></span> trans<span class=\"_ _1\"></span>acci\u00f3n de <span class=\"_ _1\"></span>110 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros. El <span class=\"_ _7\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _7\"></span>neto <span class=\"_ _6\"></span>contable <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>dici<span class=\"_ _1\"></span>embre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2022 <span class=\"_ _6\"></span>era <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>3.982 <span class=\"_ _6\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>estaba <span class=\"_ _6\"></span>registrado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el ep\u00edgrafe <span class=\"_ _7\"></span>\u201cActivos <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>corrientes <span class=\"_ _a\"></span>man<span class=\"_ _1\"></span>tenidos <span class=\"_ _a\"></span>par<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>venta\u201d <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>balance <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _7\"></span>consolidado. <span class=\"_ _7\"></span>Con <span class=\"_ _7\"></span>esta venta <span class=\"_ _b\"></span>se ha<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>btenido <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>b<span class=\"_ _1\"></span>eneficio <span class=\"_ _b\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>308 m<span class=\"_ _0\"></span>iles <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _b\"></span>registrado <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>p\u00edgrafe <span class=\"_ _b\"></span>\u201cDeter<span class=\"_ _1\"></span><span class=\"ff3\">ioro y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>sultado<span class=\"_ _0\"></span>s </span>por enajenaciones del inmovilizado\u201d de la cuenta de p\u00e9rdidas y ganancias co<span class=\"_ _0\"></span>nsolidada adjunta.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Por <span class=\"_ _a\"></span>otro <span class=\"_ _a\"></span>lado, <span class=\"_ _7\"></span>desde <span class=\"_ _a\"></span>octubre <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2016 <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>inmueble <span class=\"_ _a\"></span>sito <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Badal<span class=\"_ _1\"></span>ona <span class=\"_ _a\"></span>(Espa\u00f1a), <span class=\"_ _a\"></span>est\u00e1 <span class=\"_ _a\"></span>siendo <span class=\"_ _a\"></span>utilizado <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>el Grupo, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>concreto <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>sede <span class=\"_ _1\"></span>principal <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>actividad <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>segmento <span class=\"_ _7\"></span><span class=\"ls11\">de <span class=\"_ _1\"></span></span><span class=\"ff1\">Time <span class=\"_ _1\"></span>&amp; <span class=\"_ _1\"></span>Security</span> <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Espa\u00f1a<span class=\"ls15\">. <span class=\"_ _1\"></span></span>Al 31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> 2<span class=\"_ _1\"></span>023, <span class=\"_ _1\"></span>tras <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>dotaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>anual <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>37<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>coste de terre<span class=\"_ _1\"></span>nos, construcciones, amortizaci\u00f3n <span class=\"_ _1\"></span>y dete<span class=\"_ _1\"></span>rioro asociado al <span class=\"_ _1\"></span>citado inmueble <span class=\"_ _1\"></span>es de <span class=\"_ _a\"></span>1<span class=\"_ _1\"></span>.400, 1.571<span class=\"ls15\">, <span class=\"_ _1\"></span><span class=\"ls11\">81</span></span>2 <span class=\"ls14\">y </span>6<span class=\"ls11\">60</span> <span class=\"_ _0\"></span>miles; <span class=\"_ _b\"></span>siendo <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>valor <span class=\"_ _b\"></span>neto contable <span class=\"_ _b\"></span>igual a <span class=\"_ _b\"></span>1.499 mile<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>euros (1.5<span class=\"ls11\">36</span> <span class=\"_ _b\"></span>miles d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _b\"></span>a 31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>iciembre<span class=\"_ _b\"></span> de <span class=\"_ _1\"></span>2022<span class=\"ls18\">).</span> <span class=\"_ _1\"></span>De acuerdo <span class=\"_ _1\"></span>con l<span class=\"_ _1\"></span>a tasaci\u00f3n <span class=\"_ _1\"></span>de u<span class=\"_ _1\"></span>n experto <span class=\"_ _1\"></span>independiente de<span class=\"_ _1\"></span> enero <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>el valor <span class=\"_ _1\"></span>razonable de dicho inmueble, <span class=\"_ _b\"></span>as\u00ed como <span class=\"_ _0\"></span>el d<span class=\"_ _0\"></span>e las <span class=\"_ _0\"></span>instalaciones <span class=\"_ _b\"></span>afectas era <span class=\"_ _0\"></span>un 5% <span class=\"_ _b\"></span>superior al <span class=\"_ _0\"></span>valor net<span class=\"_ _0\"></span>o c<span class=\"_ _0\"></span>ontable, por <span class=\"_ _b\"></span>lo que<span class=\"_ _0\"></span> los <span class=\"_ _6\"></span>Administradores <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>han <span class=\"_ _6\"></span>considerado <span class=\"_ _6\"></span>necesario <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>levar <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>abo <span class=\"_ _6\"></span>ning\u00fan <span class=\"_ _6\"></span>ajuste <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>valoraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>estos activos al 31 de diciembre de 2023. <div class=\"c wa7 h32 gs101\"><div class=\"t m0 x66 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Dotaciones </div></div><div class=\"c wa8 h32 gs102\"><div class=\"t m0 x29 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(38)<span class=\"_ _2a\"> </span> </div></div><div class=\"c wa7 h32 gs104\"><div class=\"t m0 x66 h2 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Dotaciones<span class=\"ff1\"> </span></div></div><div class=\"c wa8 h32 gs105\"><div class=\"t m0 x29 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">37</span>) </div></div><div class=\"c wa7 h32 gs107\"><div class=\"t m0 x66 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">P\u00e9rdidas por deterioro- </div></div><div class=\"c wa7 h32 gs108\"><div class=\"t m0 x66 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Al 31 de diciembre de 2021 </div></div><div class=\"c wa8 h32 gs109\"><div class=\"t m0 x76 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa7 h4d gs10a\"><div class=\"t m0 x66 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">Al 31 de diciembre de 2022 </div></div><div class=\"c wa8 h4d gs10b\"><div class=\"t m0 x76 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa7 h32 gs10c\"><div class=\"t m0 x66 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Al 31 de diciembre de 2023 </div></div><div class=\"c wa8 h32 gs10d\"><div class=\"t m0 x76 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></div>7.4 P\u00e9rdidas por deterioro  <span class=\"_ _12\"> </span>En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _b\"></span>ba<span class=\"_ _1\"></span>lance <span class=\"_ _b\"></span>de situaci\u00f3n <span class=\"_ _b\"></span>consolidado <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>en a<span class=\"_ _0\"></span>quella <span class=\"_ _0\"></span>fecha <span class=\"_ _b\"></span>en que <span class=\"_ _b\"></span>considere <span class=\"_ _b\"></span>nec<span class=\"_ _1\"></span>esario, <span class=\"_ _b\"></span>el Grupo<span class=\"_ _0\"></span> revisa <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>importes <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>libros <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>materiales,<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>intangibles <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>derecho <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>uso <span class=\"_ _0\"></span>para <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span>terminar si existen indicios de que dichos activos hayan sufrido una p\u00e9rdida por deter<span class=\"_ _0\"></span>ioro de valor<span class=\"_ _1\"></span> (Nota 3.f.)<span class=\"ls15\">. </span> Los flujos futuros <span class=\"_ _0\"></span>de efectivo r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>sultan de las <span class=\"_ _0\"></span>proyecciones realizadas <span class=\"_ _0\"></span>por el Grup<span class=\"_ _0\"></span>o Azkoyen <span class=\"_ _0\"></span>para las Unidad<span class=\"_ _0\"></span>es Generadoras <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>Efecti<span class=\"_ _0\"></span>vo, <span class=\"_ _6\"></span>para <span class=\"_ _9\"></span>un <span class=\"_ _6\"></span>per\u00edodo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cinco <span class=\"_ _9\"></span>a\u00f1os <span class=\"_ _7\"></span>(que <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>tilizan <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>hip\u00f3tesis <span class=\"_ _9\"></span>sobr<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>cambios <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>los precios de v<span class=\"_ _1\"></span>enta y en los <span class=\"_ _1\"></span>costes y <span class=\"_ _1\"></span>volumen<span class=\"_ _1\"></span>, fundamentadas en la expe<span class=\"_ _1\"></span>riencia y expectativas futuras seg\u00fan <span class=\"_ _1\"></span>el plan estrat\u00e9gico aprobado e<span class=\"_ _1\"></span>n vigor <span class=\"_ _1\"></span>y el presupuesto para el ej<span class=\"_ _1\"></span>ercicio siguiente<span class=\"_ _1\"></span>) y la consideraci\u00f3n de un <span class=\"_ _1\"></span>valor residual. <span class=\"_ _1\"></span>Si<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>estima <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>recuperable <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>activo <span class=\"_ _1\"></span>(o <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>unidad <span class=\"_ _1\"></span>generadora <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>efectivo), <span class=\"_ _a\"></span>es inferior <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>libros, el <span class=\"_ _a\"></span>importe <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>libros <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>(uni<span class=\"_ _1\"></span>dad <span class=\"_ _1\"></span>generadora <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>fectivo) <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>reduce <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>su importe <span class=\"_ _a\"></span>recuperable. <span class=\"_ _1\"></span>Inmediatamente <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>reconoce <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>p\u00e9rdida <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>dete<span class=\"_ _1\"></span>rioro <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valor <span class=\"_ _a\"></span>como <span class=\"_ _1\"></span>gasto, <span class=\"_ _a\"></span>dado <span class=\"_ _1\"></span>que los activos en el Grupo no se registran a importes revalorizados. En <span class=\"_ _8\"> </span>rel<span class=\"_ _1\"></span>aci\u00f3n <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>el  i<span class=\"_ _0\"></span>nmovilizado <span class=\"_ _8\"> </span>material <span class=\"_ _8\"> </span>afect<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>al <span class=\"_ _8\"> </span>Subgrupo  Pri<span class=\"_ _0\"></span>mion <span class=\"_ _8\"> </span>(<span class=\"ff1\">Time <span class=\"_ _d\"> </span>&amp; <span class=\"_ _d\"> </span>Security</span>), <span class=\"_ _8\"> </span>Coges, <span class=\"_ _d\"> </span>S.p.A., Coffetek, <span class=\"_ _1\"></span>Ltd, <span class=\"_ _a\"></span>Ascaso <span class=\"_ _1\"></span>Factory, <span class=\"_ _1\"></span>S.L.U <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>SIA <span class=\"_ _a\"></span>Vendon, <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>\u00e9ase <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>Nota 4<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>referencia <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>los<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>n\u00e1lisis <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deterioro realizados <span class=\"_ _9\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _9\"> </span>Grupo <span class=\"_ _6\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>elaci\u00f3n <span class=\"_ _9\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _9\"></span>Fondo <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>Comercio <span class=\"_ _6\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>resto <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>activos <span class=\"_ _9\"> </span>vinculados <span class=\"_ _9\"></span>a <span class=\"_ _6\"></span>dichas unidades generadoras de efectivo.  Respecto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>restantes <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>idades <span class=\"_ _1\"></span>gene<span class=\"_ _1\"></span>radoras <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>efectivo <span class=\"_ _7\"></span>(Nota <span class=\"_ _a\"></span>3.a.),<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Administradores <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad dominante consideran que no hay indicio de deterioro alguno al 31 de diciembre de 202<span class=\"_ _1\"></span>3 (Nota 19.2). En <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span><span class=\"ffa\">el <span class=\"_ _a\"></span>movimiento <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>orrecciones <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lorativas <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cExistencias\u201d <span class=\"_ _a\"></span>del </span>balance de situaci\u00f3n adjunto ha sido el siguiente (en miles d<span class=\"_ _0\"></span>e euros):<span class=\"_ _2a\"> </span>Miles de euros Materias primas Productos terminados y en curso Saldos a 31 de diciembre de 2022 (5.657) (3.271) (Adiciones) / Reversiones (<span class=\"ls11\">853</span>) (<span class=\"ls11\">537</span>) Retiros por achatarramientos 109<span class=\"ls0\"> </span>60<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n (33) (9) Saldos a 31 de diciembre de 2023 (6.434) (3.757)<span class=\"_ _2a\"> </span> Las <span class=\"_ _6\"></span>correcciones <span class=\"_ _7\"></span>va<span class=\"_ _1\"></span>lorativas <span class=\"_ _7\"></span>registradas <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>20<span class=\"_ _1\"></span>23 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>2022 <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>on <span class=\"_ _6\"></span>consecuencia <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>an\u00e1lisis exhaustivo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>referencias <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>lenta <span class=\"_ _7\"></span>rotaci\u00f3n <span class=\"_ _a\"></span>llevado <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>cabo <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>final <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio, <span class=\"_ _a\"></span>adem\u00e1s <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la obsolescencia de algunos productos.<span class=\"_ _2a\"> </span>Durante <span class=\"_ _9\"> </span>los <span class=\"_ _9\"></span>ejercicios <span class=\"_ _6\"></span><span class=\"ls11\">20</span>23 <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>2022 <span class=\"_ _9\"></span>no <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>han <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>roducido <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>\u00e9rdidas <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>eterioro <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _9\"></span>por <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ontrato.<span class=\"fc2\"> <span class=\"_ _9\"> </span></span>Las provisiones por contratos onerosos <span class=\"ffa\">se registran en el ep\u00edgrafe \u201cProvisiones corrientes\u201d (v\u00e9ase Nota 1<span class=\"_ _1\"></span></span>4<span class=\"ls18\">).</span> La <span class=\"_ _9\"> </span>provisi\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"> </span>insolvencias<span class=\"ffa\">, <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>presenta <span class=\"_ _6\"> </span>min<span class=\"_ _1\"></span>orando <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>\u201cDeudor<span class=\"_ _0\"></span>es <span class=\"_ _9\"> </span>comerciales, <span class=\"_ _9\"> </span>terceros\u201d, <span class=\"_ _8\"> </span><span class=\"ff3\">y <span class=\"_ _9\"> </span>su </span></span>movimiento durante los ejercicios 2023 y 2022 es el siguient<span class=\"_ _0\"></span>e:<span class=\"_ _1\"></span> Miles de e<span class=\"_ _1\"></span>uros<span class=\"_ _1\"></span> Saldo a 31 de diciembre de 2021 (5.<span class=\"ls11\">518</span>) (Dotaci\u00f3n) / Reversiones (<span class=\"ls11\">343)</span> Aplicaciones 64<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n 40<span class=\"ls0\"> </span>Variaciones en el per\u00edmetro (96) Saldo a 31 de diciembre de 2022 (5.853) (Dotaci\u00f3n) / Reversiones<span class=\"ff1\"> </span>(<span class=\"ls11\">288)</span><span class=\"ff1\"> </span>Aplicaciones 580<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n<span class=\"ff1\"> </span>(<span class=\"ls11\">25</span>)<span class=\"ff1\"> </span>Saldo a 31 de diciembre de 2023 (5.586)<span class=\"_ _2a\"> </span> Junto <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span><span class=\"ffa\">esta d<span class=\"_ _1\"></span>otaci\u00f3n, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>\u201cVariaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>provisiones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tr\u00e1fico\u201d <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cuen<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>de p\u00e9rd<span class=\"_ _1\"></span>idas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias </span>consolidada incluye las variaciones netas de provisiones para garant\u00edas, junto a otros conc<span class=\"_ _0\"></span>eptos (Nota 14).<span class=\"_ _1\"></span> Tal y <span class=\"_ _0\"></span>como e<span class=\"_ _0\"></span>stablece la <span class=\"_ _0\"></span>NIIF 7<span class=\"_ _0\"></span>, a <span class=\"_ _0\"></span>continuaci\u00f3n, se <span class=\"_ _0\"></span>presenta <span class=\"_ _0\"></span>la i<span class=\"_ _0\"></span>nformaci\u00f3n relativa<span class=\"_ _0\"></span> al a<span class=\"_ _0\"></span>n\u00e1lisis de <span class=\"_ _b\"></span>antig\u00fcedad de lo<span class=\"_ _0\"></span>s deudores co<span class=\"_ _0\"></span>merciales <span class=\"_ _0\"></span>terceros (clientes <span class=\"_ _b\"></span>por ventas <span class=\"_ _b\"></span>y prestaci<span class=\"_ _0\"></span>ones de<span class=\"_ _0\"></span> ser<span class=\"_ _0\"></span>vicio) al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>023 y <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>22<span class=\"ls13\">. </span>Se adjunta detalle de los saldos sin vencer, saldos vencidos, as\u00ed como de aquellos<span class=\"_ _1\"></span> deteriorados en su totalidad: Miles de euros 20<span class=\"ls0\">23 </span>20<span class=\"ls0\">22 </span>Bruto a cobrar Provisi\u00f3n Bruto a cobrar Provisi\u00f3n<span class=\"_ _2a\"> </span>Sin vencer 25.555 (<span class=\"ls11\">260</span>) 26.010 (189) Vencidos     <span class=\"ls0\">Menos de 90 d\u00edas </span>10.058 (<span class=\"ls11\">219</span>) 9.348 (173)     <span class=\"ls0\">M\u00e1s de 90 d\u00edas y menos de 180 </span>1.521 (<span class=\"ls11\">285</span>) 1.612 (126)     <span class=\"ls0\">M\u00e1s de 180 y menos de un a\u00f1o </span>619<span class=\"ls0\"> </span>(<span class=\"ls11\">257</span>) 705<span class=\"ls0\"> </span>(363)     <span class=\"ls0\">M\u00e1s de un a\u00f1o </span>1.088 (1.028) 998<span class=\"ls0\"> </span>(894) Deteriorados en su totalidad 3.537 (3.537) 4.108 (4.108) Total 42.<span class=\"ls0\">378 </span>(<span class=\"ls11\">5.586</span>) 42.781 (5.853) 14. <span class=\"_ _19\"> </span>Provisiones y contingencias  El <span class=\"_ _1\"></span>movimiento que <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>tenido lugar <span class=\"_ _1\"></span>en e<span class=\"_ _1\"></span>l saldo <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>Provisiones n<span class=\"_ _1\"></span>o corrientes <span class=\"_ _1\"></span>del b<span class=\"_ _1\"></span>alance de <span class=\"_ _1\"></span>situaci\u00f3n consolidado en <span class=\"ls0\">los ejercicios 2023 <span class=\"ls14\">y </span></span>20<span class=\"ls0\">22 ha sido el siguiente:<span class=\"_ _2a\"> </span></span><span class=\"ls0\"> </span><div class=\"c we0 h32 gs1da\"><div class=\"t m0 xf h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c w71 h32 gs1db\"><div class=\"t m0 x73 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">20<span class=\"ls0\">23 </span></div></div><div class=\"c w2e h32 gs1dc\"><div class=\"t m0 x73 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c wdf h4d gs1dd\"><div class=\"t m0 x8 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">Saldo inicial </div></div><div class=\"c w71 h4d gs1de\"><div class=\"t m0 x6b h2 y4d ff1 fs0 fc0 sc0 ls11 ws0\">623<span class=\"ls0\"> </span></div></div><div class=\"c w2e h4d gs1df\"><div class=\"t m0 x6b h2 y4d ff1 fs0 fc0 sc0 ls11 ws0\">287<span class=\"ls0\"> </span></div></div><div class=\"c wdf hc8 gs1e0\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Dotaciones </div></div><div class=\"c w71 hc8 gs1e1\"><div class=\"t m0 x6b h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">634<span class=\"ls0\"> </span></div></div><div class=\"c w2e hc8 gs1e2\"><div class=\"t m0 x6b h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">373<span class=\"ls0\"> </span></div></div><div class=\"c wdf hc8 gs1e3\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Aplicaciones y otros traspasos </div></div><div class=\"c w71 hc8 gs1e4\"><div class=\"t m0 xf h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2e hc8 gs1e5\"><div class=\"t m0 xf h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(21) </div></div><div class=\"c wdf h32 gs1e6\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Reversiones  </div></div><div class=\"c w71 h32 gs1e7\"><div class=\"t m0 xf h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">50</span>) </div></div><div class=\"c w2e h32 gs1e8\"><div class=\"t m0 xf h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(13) </div></div><div class=\"c wdf h4d gs1e9\"><div class=\"t m0 x8 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Diferencias de conversi\u00f3n </div></div><div class=\"c w71 h4d gs1ea\"><div class=\"t m0 x1d h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c w2e h4d gs1eb\"><div class=\"t m0 x2a h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(3) </div></div><div class=\"c wdf h32 gs1ec\"><div class=\"t m0 x8 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Saldo final </div></div><div class=\"c w71 h32 gs1ed\"><div class=\"t m0 xea h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">1.208 </div></div><div class=\"c w2e h32 gs1ee\"><div class=\"t m0 x6b h2 y248 ff1 fs0 fc0 sc0 ls11 ws0\">623<span class=\"ls0\"> </span></div></div><div class=\"c wdf h32 gs1ef\"><div class=\"t m0 x17 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Que incluye </div></div><div class=\"c wdf h4d gs1f0\"><div class=\"t m0 x27 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Provisi\u00f3n medioambiental  </div></div><div class=\"c w71 h4d gs1f1\"><div class=\"t m0 x1d h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">8 </div></div><div class=\"c w2e h4d gs1f2\"><div class=\"t m0 x6f h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">42<span class=\"ls0\"> </span></div></div><div class=\"c wdf h32 gs1f3\"><div class=\"t m0 x27 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Provisi\u00f3n para costes de restituci\u00f3n </div></div><div class=\"c w71 h32 gs1f4\"><div class=\"t m0 x6f h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">64<span class=\"ls0\"> </span></div></div><div class=\"c w2e h32 gs1f5\"><div class=\"t m0 x6f h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">62<span class=\"ls0\"> </span></div></div><div class=\"c wdf h5f gs1f6\"><div class=\"t m0 x27 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Provisi\u00f3n para retribuciones a largo plazo </div></div><div class=\"c w71 h5f gs1f7\"><div class=\"t m0 x6b h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">9<span class=\"ls11\">88</span> </div></div><div class=\"c w2e h5f gs1f8\"><div class=\"t m0 x6b h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">333<span class=\"ls0\"> </span></div></div><div class=\"c wdf h32 gs1f9\"><div class=\"t m0 x27 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Otras provisiones no corrientes </div></div><div class=\"c w71 h32 gs1fa\"><div class=\"t m0 x6b h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">148<span class=\"ls0\"> </span></div></div><div class=\"c w2e h32 gs1fb\"><div class=\"t m0 x6b h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">186<span class=\"ls0\"> </span></div></div><div class=\"c w40 h25 gs1fc\"><div class=\"t m0 xee h34 y63b ff3 fs0 fc0 sc0 ls0 ws0\">Medioambiental<span class=\"ls15\">. <span class=\"_ _7\"></span></span>Provisi\u00f3n <span class=\"_ _6\"></span>no <span class=\"_ _7\"></span>corriente <span class=\"_ _6\"></span>constituida <span class=\"_ _6\"></span>para <span class=\"_ _7\"></span>residuos <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>aparatos <span class=\"_ _7\"></span>el\u00e9ctricos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el<span class=\"_ _1\"></span>ectr\u00f3nicos<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se </div><div class=\"t m0 xee h34 y63c ff3 fs0 fc0 sc0 ls0 ws0\">explica en la Nota 31.<span class=\"_ _2a\"> </span> </div><div class=\"t m0 xee h34 y63d ff3 fs0 fc0 sc0 ls0 ws0\">Restituci\u00f3n<span class=\"ls13\">. <span class=\"_ _a\"></span></span>Incluye <span class=\"_ _1\"></span><span class=\"ls11\">64</span> <span class=\"_ _1\"></span>miles de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>(62 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros a <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2022<span class=\"_ _1\"></span>) p<span class=\"_ _1\"></span>ara <span class=\"_ _1\"></span>costes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>restituci\u00f3n </div><div class=\"t m0 xee h34 y63e ff3 fs0 fc0 sc0 ls0 ws0\">asociados <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>un <span class=\"_ _7\"></span>inmueble <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>Reino <span class=\"_ _6\"></span>Unido <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>r\u00e9gimen <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>arrendamiento <span class=\"_ _7\"></span>(el <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _7\"></span>arrendatario). <span class=\"_ _7\"></span>Dichos </div><div class=\"t m0 xee h34 y63f ff3 fs0 fc0 sc0 ls0 ws0\">costes han sido <span class=\"_ _1\"></span>reconocidos inicialmente como parte del <span class=\"_ _1\"></span>coste del activo <span class=\"_ _1\"></span>por derecho de uso <span class=\"_ _1\"></span>(<span class=\"_ _a\"></span>Nota 6). Conforme </div><div class=\"t m0 xee h34 y47d ff3 fs0 fc0 sc0 ls0 ws0\">a <span class=\"_ _a\"></span>lo <span class=\"_ _a\"></span>estipulado <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>contrato <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>alquiler, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>deber\u00e1 <span class=\"_ _a\"></span>devolver <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nmueble <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>mismo <span class=\"_ _a\"></span>estado <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>fue </div><div class=\"t m0 xee h34 y54e ff3 fs0 fc0 sc0 ls0 ws0\">recibido.<span class=\"_ _2a\"> </span> </div><div class=\"t m0 xee h34 y640 ff3 fs0 fc0 sc0 ls0 ws0\">Provisi\u00f3n para retribuciones a largo plazo.  </div><div class=\"t m0 xee h34 y641 ff3 fs0 fc0 sc0 ls0 ws0\">En <span class=\"_ _1\"></span>julio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2022, <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>objetivo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>incentivar <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>permanencia <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>personal <span class=\"_ _1\"></span>clave <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>SIA Vendon <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>Nota <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.2.b<span class=\"ls15\">.)</span> se </div><div class=\"t m0 xee h34 y642 ffa fs0 fc0 sc0 ls0 ws0\">constituy\u00f3 <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>incentivo <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>largo <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>\u201c2022<span class=\"_ _1\"></span><span class=\"ff3\">-</span>2024\u201d <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>miembros <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>la c<span class=\"_ _1\"></span>itada c<span class=\"_ _1\"></span>ompa\u00f1\u00eda. La <span class=\"_ _a\"></span>obtenci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>este </div><div class=\"t m0 xee h34 y15f ff3 fs0 fc0 sc0 ls0 ws0\">incentivo <span class=\"_ _b\"></span>extraordinario <span class=\"_ _b\"></span>pagadero <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>30 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ab<span class=\"_ _1\"></span>ril <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span>estar\u00e1 <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>upeditada <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>cumplimiento <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>determinados<span class=\"_ _0\"></span> </div><div class=\"t m0 xee h34 y629 ff3 fs0 fc0 sc0 ls0 ws0\">requisitos <span class=\"_ _0\"></span>cumulativos <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ncluyendo, <span class=\"_ _0\"></span>entre <span class=\"_ _b\"></span>otros: (i) <span class=\"_ _b\"></span>el cumplimiento <span class=\"_ _b\"></span>de un <span class=\"_ _b\"></span>objetivo <span class=\"_ _0\"></span>econ\u00f3mico <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>lurianual <span class=\"_ _b\"></span>relacionado </div><div class=\"t m0 xee h34 y643 ff3 fs0 fc0 sc0 ls0 ws0\">con las ventas <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> el EB<span class=\"_ _0\"></span>ITDA de dicha <span class=\"_ _0\"></span>compa\u00f1\u00eda al 3<span class=\"_ _0\"></span>1 de <span class=\"_ _0\"></span>diciembre de lo<span class=\"_ _0\"></span>s ejercicios <span class=\"_ _0\"></span>2022, 2023 y <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>024 y (i<span class=\"_ _0\"></span>i) que e<span class=\"_ _1\"></span><span class=\"ls24\">l </span></div><div class=\"t m0 xee h34 y62b ff3 fs0 fc0 sc0 ls0 ws0\">personal <span class=\"_ _1\"></span>mantenga <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>ininterrumpida <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _1\"></span>laboral <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>SIA <span class=\"_ _1\"></span>Vendon <span class=\"_ _1\"></span>hasta <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>30 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>abril <span class=\"_ _1\"></span>de </div><div class=\"t m0 xee h34 y644 ff3 fs0 fc0 sc0 ls0 ws0\">2025. <span class=\"_ _6\"></span>El <span class=\"_ _7\"></span>im<span class=\"_ _1\"></span>porte <span class=\"_ _7\"></span>m\u00e1ximo <span class=\"_ _6\"></span>agregado <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>percibi<span class=\"_ _1\"></span>r <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>dicho <span class=\"_ _7\"></span>personal <span class=\"_ _6\"></span>clave <span class=\"_ _6\"></span>ser\u00e1 <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>1.000 <span class=\"_ _6\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>un </div><div class=\"t m0 xee h34 y645 ff3 fs0 fc0 sc0 ls0 ws0\">cumplimiento <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>objetivo <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>100%. <span class=\"_ _a\"></span>A <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>3<span class=\"ffa\">, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cProvisiones <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>largo <span class=\"_ _a\"></span>plazo\u201d <span class=\"_ _a\"></span>incluye </span></div><div class=\"t m0 xee h34 y646 ff3 fs0 fc0 sc0 ls0 ws0\">una provisi\u00f3n por este <span class=\"_ _1\"></span>concepto de <span class=\"_ _1\"></span>666 miles de euros <span class=\"_ _1\"></span>(Nota 20.2<span class=\"ls18\">) <span class=\"_ _1\"></span></span>(333 miles de euros a 31 <span class=\"_ _1\"></span>de diciembre 2022).<span class=\"_ _1\"></span> </div><div class=\"t m0 xee h34 y647 ff3 fs0 fc0 sc0 ls0 ws0\">El pago final depender\u00e1 del cumplimiento del plan plurianual. </div></div>Por otra parte, en 2023, c<span class=\"_ _0\"></span>on el objetivo de incentivar <span class=\"_ _0\"></span>su permanencia, se <span class=\"_ _0\"></span>ha constituido un incentivo a<span class=\"_ _0\"></span> largo plazo \u201c2023<span class=\"ff3\">-</span>2025\u201d <span class=\"_ _1\"></span>para <span class=\"_ _a\"></span>12 <span class=\"_ _1\"></span>directivos, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Consejero <span class=\"_ _a\"></span><span class=\"ff3\">Delegado <span class=\"_ _1\"></span>(Nota <span class=\"_ _1\"></span>28). <span class=\"_ _a\"></span>La <span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>tenci\u00f3n de<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ste <span class=\"_ _1\"></span>incentivo </span>pagadero en <span class=\"_ _0\"></span>fecha <span class=\"_ _b\"></span>3<span class=\"_ _1\"></span>0 de <span class=\"_ _b\"></span>abril de <span class=\"_ _0\"></span>2026 <span class=\"_ _0\"></span>estar\u00e1 supeditada <span class=\"_ _b\"></span>al cumplimiento <span class=\"_ _0\"></span>de determ<span class=\"_ _0\"></span>inados requisitos <span class=\"_ _b\"></span>cumulativos incluyendo, <span class=\"_ _a\"></span>entre <span class=\"_ _1\"></span>otros: <span class=\"_ _7\"></span>(i) <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>cumplimiento <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>objetivo <span class=\"_ _1\"></span>econ\u00f3mico <span class=\"_ _a\"></span>plurianual <span class=\"_ _a\"></span>relacionado <span class=\"_ _a\"></span>con <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>EBITDA <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>la deud<span class=\"ls0\">a <span class=\"_ _1\"></span>financiera <span class=\"_ _a\"></span>neta <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>ejerc<span class=\"_ _1\"></span>icios<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2023, <span class=\"_ _a\"></span>2024 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>2025 <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(ii<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>miembros </span>mantengan <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>fo<span class=\"_ _1\"></span>rma <span class=\"_ _a\"></span>ininterrumpida <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _a\"></span>relaci\u00f3n <span class=\"_ _a\"></span>laboral <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>direcci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _7\"></span>hasta <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>30 <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>abril <span class=\"_ _a\"></span>de 2026 <span class=\"_ _b\"></span>(\u00e9sta<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>incluida). <span class=\"_ _b\"></span>El <span class=\"_ _0\"></span>importe <span class=\"_ _b\"></span>agregado <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>percibir <span class=\"_ _b\"></span>ser\u00e1 <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>2.000 <span class=\"_ _0\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>umplimi<span class=\"_ _1\"></span>ento d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>objetivo al 100%. Si no se alcanza el objetivo no tendr\u00e1n derecho a la per<span class=\"_ _0\"></span>cepci\u00f3n de ning\u00fan importe de incentivo, salvo lo indicado <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ontinuaci\u00f3n. <span class=\"_ _a\"></span>Se <span class=\"_ _a\"></span>prev\u00e9n <span class=\"_ _a\"></span>reglas <span class=\"_ _7\"></span>adicionales <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>situaciones <span class=\"_ _7\"></span>especiales. <span class=\"_ _a\"></span>Paralelamente, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad dominante ha reconocido a los miembros el derecho a percibir anticipadamente y con car\u00e1cter de no reintegrable parte <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>ci<span class=\"_ _1\"></span>tado <span class=\"_ _8\"> </span>incentivo, <span class=\"_ _8\"> </span>siempre <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>cuando <span class=\"_ _8\"> </span>se <span class=\"_ _d\"> </span>den <span class=\"_ _8\"> </span>determinados <span class=\"_ _8\"> </span>requisitos <span class=\"_ _8\"> </span>cumulativos, <span class=\"_ _8\"> </span>incluyendo: <span class=\"_ _8\"> </span>(i<span class=\"_ _1\"></span>) <span class=\"_ _8\"> </span>el cumplimiento <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>un objet<span class=\"_ _0\"></span>ivo <span class=\"_ _0\"></span>econ\u00f3mico <span class=\"_ _b\"></span>plurianual <span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>lacionado <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>el EBITDA <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>deuda f<span class=\"_ _0\"></span>inanciera <span class=\"_ _b\"></span>neta del <span class=\"_ _b\"></span>Grupo al <span class=\"_ _a\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>iciembre <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>ejercicios <span class=\"_ _a\"></span>2023 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>2024 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>(ii) <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>miembros <span class=\"_ _1\"></span>mantengan <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>ininterrumpida <span class=\"_ _a\"></span>su relaci\u00f3n <span class=\"_ _a\"></span>laboral <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>direcci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>asta <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>3<span class=\"_ _1\"></span>0 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>abril <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2025 <span class=\"_ _a\"></span>(\u00e9st<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>incluida). <span class=\"_ _a\"></span>En <span class=\"_ _a\"></span>su <span class=\"_ _7\"></span>caso, <span class=\"_ _a\"></span>el importe <span class=\"_ _b\"></span>agregado <span class=\"_ _b\"></span>m\u00e1ximo <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>anticipo <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>percibir <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>er\u00e1 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>667 <span class=\"_ _b\"></span>mil<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros. <span class=\"_ _0\"></span>A <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>023, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ep\u00edgrafe \u201cProvisiones a <span class=\"_ _b\"></span>largo plazo\u201d <span class=\"_ _0\"></span>incluye <span class=\"_ _0\"></span>una pr<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>visi\u00f3n p<span class=\"_ _0\"></span>or e<span class=\"_ _0\"></span>ste n<span class=\"_ _0\"></span>uevo i<span class=\"_ _0\"></span>ncentivo a <span class=\"_ _b\"></span>largo plazo <span class=\"_ _b\"></span>de 3<span class=\"_ _1\"></span><span class=\"ff3 ls11\">22<span class=\"ls0\"> miles <span class=\"_ _b\"></span>de euros <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> </span></span>ha sido registrada en 2023. El pago final depender\u00e1 del cum<span class=\"_ _0\"></span>plimiento del plan plurianual.<span class=\"_ _1\"></span> Otras <span class=\"_ _f\"> </span>provisiones <span class=\"_ _11\"> </span>n<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>corrien<span class=\"_ _0\"></span>tes <span class=\"_ _f\"> </span>incluyen <span class=\"_ _f\"> </span>otras <span class=\"_ _f\"> </span>constituidas <span class=\"_ _f\"> </span>por <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span><span class=\"ls12\">l <span class=\"_ _f\"> </span></span>Subgrupo <span class=\"_ _11\"> </span>Primion <span class=\"_ _f\"> </span>correspondientes <span class=\"_ _f\"> </span>al cumplimiento de <span class=\"_ _0\"></span>determinada<span class=\"ls14\">s </span>disposiciones legales<span class=\"_ _0\"></span> en d<span class=\"_ _0\"></span>istintos pa<span class=\"_ _0\"></span>\u00edses o co<span class=\"_ _0\"></span>mpromisos contractuales <span class=\"_ _0\"></span>adquiridos.  El <span class=\"_ _1\"></span>movimiento que <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>tenido lugar <span class=\"_ _1\"></span>en e<span class=\"_ _1\"></span>l saldo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Provisiones corrientes <span class=\"_ _1\"></span>del ba<span class=\"_ _1\"></span>lance de <span class=\"_ _1\"></span>situaci\u00f3n consolidado <span class=\"_ _1\"></span>en los ejercicios 2023 y 2022 ha sido el siguiente: <div class=\"c we0 h32 gs1fe\"><div class=\"t m0 xf h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c w71 h32 gs1ff\"><div class=\"t m0 x73 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">20<span class=\"ls0\">23 </span></div></div><div class=\"c w2e h32 gs200\"><div class=\"t m0 x73 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c wdf hbb gs201\"><div class=\"t m0 x8 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Saldo inicial </div></div><div class=\"c w71 hbb gs202\"><div class=\"t m0 x2f h2 y589 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xea h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">2.917 </div></div><div class=\"c w2e hbb gs203\"><div class=\"t m0 x2f h2 y589 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xea h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">2.073 </div></div><div class=\"c wdf hc8 gs204\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Dotaciones  </div></div><div class=\"c w71 hc8 gs205\"><div class=\"t m0 xea h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">2.037 </div></div><div class=\"c w2e hc8 gs206\"><div class=\"t m0 xea h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">2.378 </div></div><div class=\"c wdf h4d gs207\"><div class=\"t m0 x8 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Aplicaciones y traspasos </div></div><div class=\"c w71 h4d gs208\"><div class=\"t m0 x20 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(1.712) </div></div><div class=\"c w2e h4d gs209\"><div class=\"t m0 x20 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(1.204) </div></div><div class=\"c wdf h32 gs20a\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Reversiones </div></div><div class=\"c w71 h32 gs20b\"><div class=\"t m0 x38 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">314</span>) </div></div><div class=\"c w2e h32 gs20c\"><div class=\"t m0 x38 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(289) </div></div><div class=\"c wdf h32 gs20d\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Diferencias de conversi\u00f3n </div></div><div class=\"c w71 h32 gs20e\"><div class=\"t m0 x6f h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">15<span class=\"ls0\"> </span></div></div><div class=\"c w2e h32 gs20f\"><div class=\"t m0 xf h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(41) </div></div><div class=\"c wdf h4d gs210\"><div class=\"t m0 x8 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">Saldo final </div></div><div class=\"c w71 h4d gs211\"><div class=\"t m0 xea h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">2.943 </div></div><div class=\"c w2e h4d gs212\"><div class=\"t m0 xea h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">2.917 </div></div><div class=\"c wdf h32 gs213\"><div class=\"t m0 x17 h2 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Que incluye<span class=\"ff1\"> </span></div></div><div class=\"c wdf h32 gs214\"><div class=\"t m0 x27 h2 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Provisiones para operaciones de tr\u00e1fico<span class=\"ff1\"> </span></div></div><div class=\"c w71 h32 gs215\"><div class=\"t m0 xea h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">1.937 </div></div><div class=\"c w2e h32 gs216\"><div class=\"t m0 xea h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">1.831 </div></div><div class=\"c wdf h32 gs217\"><div class=\"t m0 x27 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Provisiones para contratos onerosos </div></div><div class=\"c w71 h32 gs218\"><div class=\"t m0 x6b h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">177<span class=\"ls0\"> </span></div></div><div class=\"c w2e h32 gs219\"><div class=\"t m0 x6f h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">57<span class=\"ls0\"> </span></div></div><div class=\"c wdf h4d gs21a\"><div class=\"t m0 x27 h2 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Provisi\u00f3n medioambiental <span class=\"ff1\"> </span></div></div><div class=\"c w71 h4d gs21b\"><div class=\"t m0 x1d h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">8 </div></div><div class=\"c w2e h4d gs21c\"><div class=\"t m0 x6f h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">22<span class=\"ls0\"> </span></div></div><div class=\"c wdf h32 gs21d\"><div class=\"t m0 x27 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Provisi\u00f3n para reestructuraci\u00f3n  </div></div><div class=\"c w71 h32 gs21e\"><div class=\"t m0 x6f h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">65<span class=\"ls0\"> </span></div></div><div class=\"c w2e h32 gs21f\"><div class=\"t m0 x6b h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">166<span class=\"ls0\"> </span></div></div><div class=\"c wdf h32 gs220\"><div class=\"t m0 x27 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Provisi\u00f3n para jubilaciones  </div></div><div class=\"c w71 h32 gs221\"><div class=\"t m0 x6b h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">431<span class=\"ls0\"> </span></div></div><div class=\"c w2e h32 gs222\"><div class=\"t m0 x6b h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">508<span class=\"ls0\"> </span></div></div><div class=\"c wdf h32 gs223\"><div class=\"t m0 x27 h2 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Provisiones para litigios<span class=\"ff1\"> </span></div></div><div class=\"c w71 h32 gs224\"><div class=\"t m0 x6b h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">325<span class=\"ls0\"> </span></div></div><div class=\"c w2e h32 gs225\"><div class=\"t m0 x6b h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">333<span class=\"ls0\"> </span></div></div><div class=\"c w40 h25 gs226\"><div class=\"t m0 xee h34 y65d ff3 fs0 fc0 sc0 ls0 ws0\">Otras operaciones de tr\u00e1fico. Estas garant\u00edas ofr<span class=\"_ _0\"></span>ecidas a los <span class=\"_ _0\"></span>clientes se enmarcan dentro <span class=\"_ _0\"></span>de la normativa v<span class=\"_ _0\"></span>igente </div><div class=\"t m0 xee h34 y65e ff3 fs0 fc0 sc0 ls17 ws0\">y <span class=\"ls0\">se registran de acuerdo c<span class=\"_ _1\"></span>on la NIC 37 Provisiones, p<span class=\"_ _1\"></span>asivos contingentes y activos contingentes (contabilizadas </span></div><div class=\"t m0 xee h34 y65f ff3 fs0 fc0 sc0 ls0 ws0\">como una <span class=\"_ _0\"></span>provisi\u00f3n de <span class=\"_ _b\"></span>costo). En algun<span class=\"_ _0\"></span>os casos, <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>xisten <span class=\"_ _0\"></span>garant\u00edas adi<span class=\"_ _0\"></span>cionales a <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a dicha <span class=\"_ _b\"></span>norma<span class=\"_ _1\"></span>tiva y<span class=\"_ _0\"></span> se r<span class=\"_ _b\"></span>eg<span class=\"_ _1\"></span>istran </div><div class=\"t m0 xee h34 y660 ff3 fs0 fc0 sc0 ls0 ws0\">de <span class=\"_ _9\"> </span>acuerdo <span class=\"_ _9\"> </span>con <span class=\"_ _8\"> </span>NIIF <span class=\"_ _9\"> </span>15 <span class=\"_ _9\"> </span>dentro <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _9\"> </span>ep\u00edgrafe <span class=\"_ _8\"> </span>Pasivos <span class=\"_ _9\"> </span>por <span class=\"_ _9\"></span>contrato <span class=\"_ _9\"> </span>desglosado <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>Nota <span class=\"_ _8\"> </span>12. <span class=\"_ _9\"> </span>Los <span class=\"_ _9\"> </span>diferentes </div><div class=\"t m0 xee h34 y661 ffa fs0 fc0 sc0 ls0 ws0\">conceptos que se incluyen en el saldo de \u201cProvisiones para operaciones de tr\u00e1fico\u201d son:<span class=\"_ _2a\"> </span> <span class=\"ff3\"> </span></div></div>Provisiones para operaciones de tr\u00e1fico Miles de euros 202<span class=\"ls0\">3 </span>202<span class=\"ls0\">2 </span>Garant\u00edas ordinarias 873<span class=\"ls0\"> </span>661<span class=\"ls0\"> </span>Rappel 746<span class=\"ls0\"> </span>837<span class=\"ls0\"> </span>Otros 3<span class=\"ls11\">18</span> 333<span class=\"ls0\"> </span>Total 1.93<span class=\"ls0\">7 </span>1.831 Contratos onerosos. <span class=\"_ _0\"></span>Contiene <span class=\"_ _b\"></span>fund<span class=\"_ _1\"></span>amentalmente <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>p\u00e9rdidas remanentes <span class=\"_ _0\"></span>previstas <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n c<span class=\"_ _0\"></span>ontratos de <span class=\"_ _0\"></span>construcci\u00f3n en el Subgrupo Primion (Nota 12<span class=\"ls18\">).</span> Medioambiental. <span class=\"_ _0\"></span>Provisi\u00f3n <span class=\"_ _b\"></span>corriente constituida <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>ara <span class=\"_ _b\"></span>residuos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aparatos <span class=\"_ _b\"></span>el\u00e9ctricos <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>electr\u00f3nicos<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>explica en la Nota 31. Reestructuraci\u00f3n<span class=\"ls15\">. <span class=\"_ _b\"></span><span class=\"ls0\">Incluye <span class=\"_ _0\"></span>provisiones <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>indemnizaciones <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>espido <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>dife<span class=\"_ _1\"></span>rentes <span class=\"_ _b\"></span>entidades <span class=\"_ _b\"></span>consolidadas.  </span></span>Jubilaciones<span class=\"ls13\">. <span class=\"_ _8\"> </span></span>Provisi\u00f3n <span class=\"_ _8\"> </span>constituida <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>cobertura <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>compromisos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>la <span class=\"_ _9\"> </span>Sociedad <span class=\"_ _8\"> </span>dominante <span class=\"_ _8\"> </span>por <span class=\"_ _9\"> </span>jubilaciones parciales. Litigios.  Incluyen <span class=\"_ _7\"></span>129 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>euros <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>cobertura <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>disputas <span class=\"_ _6\"></span>legales <span class=\"_ _7\"></span>emprendidas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>terceros <span class=\"_ _7\"></span>so<span class=\"_ _1\"></span>bre <span class=\"_ _7\"></span>deficiencias <span class=\"_ _7\"></span>de calidad en<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>yectos de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>construcci\u00f3n <span class=\"_ _0\"></span>frente a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>clientes <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Subgrupo <span class=\"_ _0\"></span>Primion, <span class=\"_ _0\"></span>quienes <span class=\"_ _b\"></span>a su <span class=\"_ _b\"></span>vez reclaman <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>Pri<span class=\"_ _1\"></span>mion como proveedor (misma cifra a 31 de diciembre de 2022).<span class=\"_ _2a\"> </span>Adicionalmente, e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>saldo <span class=\"_ _0\"></span>corriente <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _b\"></span>de diciembre <span class=\"_ _b\"></span>de 2023 <span class=\"_ _b\"></span>incl<span class=\"_ _1\"></span>uye <span class=\"_ _b\"></span>una provisi\u00f3n <span class=\"_ _b\"></span>en referencia <span class=\"_ _b\"></span>al procedimient<span class=\"_ _b\"></span>o judicial, <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>diligencias <span class=\"_ _a\"></span>previas <span class=\"_ _7\"></span>n\u00ba <span class=\"_ _7\"></span>3532/2007 <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _a\"></span>sigue <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Juzgado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Instrucci\u00f3n <span class=\"_ _a\"></span>n\u00ba <span class=\"_ _7\"></span>21 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Barcelona <span class=\"_ _a\"></span>e instruido <span class=\"_ _9\"></span>contra <span class=\"_ _6\"></span>exdirectivos <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>Mutua <span class=\"_ _9\"> </span>Universal <span class=\"_ _6\"></span>Mugenat <span class=\"_ _9\"> </span>por <span class=\"_ _9\"></span>un <span class=\"_ _6\"></span>fraude <span class=\"_ _9\"></span>multimillonario <span class=\"_ _6\"></span>(acusados <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>etraer fondos de car\u00e1cter p\u00fablico que se aplicaron a conceder beneficios a m\u00e1s de 1.170 empresas entre 1998 y 2007).<span class=\"_ _0\"></span> En <span class=\"_ _a\"></span>junio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2016 <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>fue <span class=\"_ _a\"></span>llamada <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>fensa <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>responsabilidad <span class=\"_ _1\"></span>civil por <span class=\"_ _1\"></span>un total <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>373 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>calidad de<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>resunto part\u00edcipe <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>tipo <span class=\"_ _1\"></span>lucrativo. La <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante, <span class=\"_ _1\"></span>una vez <span class=\"_ _6\"></span>personado <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>ediante <span class=\"_ _7\"></span>designa <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>abogado <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>procurador, <span class=\"_ _6\"></span>pres<span class=\"_ _1\"></span>ent\u00f3 <span class=\"_ _7\"></span>su <span class=\"_ _6\"></span>escrito <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>defensa <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>abril <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2017. Actualmente,  se  est\u00e1 <span class=\"_ _11\"> </span>completando  un  informe  pericial  que  versar\u00e1  sobre  las  limitaciones  documentales  y metodolog\u00eda <span class=\"_ _1\"></span>empleada p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>los peritos <span class=\"_ _1\"></span>judiciales, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>la cu<span class=\"_ _1\"></span>antificaci\u00f3n del <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>solicita a <span class=\"_ _1\"></span>la Sociedad <span class=\"_ _11\"> </span>dominante. <span class=\"_ _11\"> </span>Tras <span class=\"_ _11\"> </span>la  presentaci\u00f3n <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>los  correspo<span class=\"_ _1\"></span>ndientes  escritos <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>defensa  po<span class=\"_ _1\"></span>r  p<span class=\"_ _1\"></span>arte  de<span class=\"_ _1\"></span>  los responsables civile<span class=\"_ _1\"></span>s a t\u00ed<span class=\"_ _1\"></span>tulo lucrativo, <span class=\"_ _1\"></span>las actuaciones se<span class=\"_ _1\"></span> remitir\u00e1n a<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>Audiencia Provincial de <span class=\"_ _1\"></span>Barcelona para la celebraci\u00f3n del Juicio Oral. <span class=\"_ _1\"></span>En el ejercicio 2016 se provision\u00f3 la to<span class=\"_ _1\"></span>talidad del importe reclamado. Pos<span class=\"_ _1\"></span>teriormente, en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2018 <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>revertieron <span class=\"_ _a\"></span>188 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>tras <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsiderar <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>mejor <span class=\"_ _a\"></span>informaci\u00f3n <span class=\"_ _1\"></span>disponible.<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>El <span class=\"_ _7\"></span>31 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e enero <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2022, <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>dict\u00f3 <span class=\"_ _a\"></span>resoluci\u00f3n <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>requer\u00eda <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>avalar <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>le reclama en <span class=\"_ _0\"></span>el procedimiento. <span class=\"_ _0\"></span>Mediante escrito <span class=\"_ _0\"></span>de 22 <span class=\"_ _0\"></span>de febr<span class=\"_ _0\"></span>ero de 2022 <span class=\"_ _0\"></span>se aport\u00f3<span class=\"_ _0\"></span> aval ba<span class=\"_ _0\"></span>ncario en <span class=\"_ _0\"></span>garant\u00eda de <span class=\"_ _0\"></span>la referida <span class=\"_ _6\"></span>cantidad. <span class=\"_ _7\"></span>El<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>26 <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>mayo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2022, <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>J<span class=\"_ _1\"></span>uzgado <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>Instrucci\u00f3n <span class=\"_ _6\"></span>21 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Barcelona <span class=\"_ _6\"></span>orden\u00f3 <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>remisi\u00f3n <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>el procedimiento <span class=\"_ _9\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _9\"> </span>Audiencia <span class=\"_ _6\"></span>Provincial <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>Bar<span class=\"_ _0\"></span>celona <span class=\"_ _9\"></span>para <span class=\"_ _6\"></span>su <span class=\"_ _9\"></span>enjuiciamiento, <span class=\"_ _6\"></span>dado <span class=\"_ _9\"> </span>as\u00ed <span class=\"_ _9\"></span>por <span class=\"_ _6\"></span>finalizada <span class=\"_ _9\"></span>la <span class=\"_ _6\"></span>fase intermedia <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _8\"> </span>mismo. <span class=\"_ _d\"> </span>Est\u00e1 <span class=\"_ _8\"> </span>pendiente  de <span class=\"_ _8\"> </span>que <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>Secci\u00f3n <span class=\"_ _8\"> </span>de  la <span class=\"_ _8\"> </span>Audiencia <span class=\"_ _d\"> </span>Provincial <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _8\"> </span>que <span class=\"_ _d\"> </span>se <span class=\"_ _8\"> </span>tu<span class=\"_ _1\"></span>rne <span class=\"_ _8\"> </span>el procedimiento <span class=\"_ _1\"></span>se\u00f1ale <span class=\"_ _a\"></span>fecha <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>celebraci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>juicio <span class=\"_ _1\"></span>oral <span class=\"_ _1\"></span>(lo <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>prev\u00e9 <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>corto <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>dada <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>multitud de <span class=\"_ _9\"> </span>partes <span class=\"_ _8\"> </span>personadas <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>rocedimiento) <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>pronuncie <span class=\"_ _8\"> </span>sobre <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>pertinencia <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _8\"> </span>medios <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>prueba <span class=\"_ _d\"> </span><span class=\"ls19\">a </span>practicarse <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>acto <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ju<span class=\"_ _1\"></span>icio <span class=\"_ _c\"></span>oral<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>propuestos.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Al <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ierre <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ejercicio <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>2 <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>2023 <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>prov<span class=\"_ _1\"></span>isionado <span class=\"_ _b\"></span>asciende a <span class=\"ls0\">185 miles de euros.<span class=\"_ _2a\"> </span></span><span class=\"ls0\"> </span>Finalmente, <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ldo <span class=\"_ _1\"></span>corriente <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3 <span class=\"_ _a\"></span>incluye <span class=\"_ _a\"></span><span class=\"ls11\">11</span> <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>(19 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>31 <span class=\"_ _a\"></span>de diciembre <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>2022<span class=\"_ _1\"></span>)<span class=\"ls15\">, <span class=\"_ _9\"> </span></span>en <span class=\"_ _9\"> </span>cobertura <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>costes <span class=\"_ _9\"> </span>legales <span class=\"_ _9\"> </span>estimados <span class=\"_ _8\"> </span>remanentes <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>Sociedad <span class=\"_ _9\"></span>dominante <span class=\"_ _9\"></span>por<span class=\"_ _0\"></span> reclamaciones de los anteriores minoritarios de Primion Te<span class=\"_ _0\"></span>chnology ante el Tribunal Regional de Stuttgart, tra<span class=\"_ _0\"></span>s el ejercicio <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>derecho <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _7\"></span>forzosa <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>orcentaje <span class=\"_ _a\"></span>restante <span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>\u201cSqueeze<span class=\"_ _a\"></span><span class=\"ff3\">-</span>out\u201d, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>cambio <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>una <span class=\"_ _a\"></span>justa compensaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>2023, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>realizado <span class=\"_ _b\"></span>pagos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>8 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>eu<span class=\"_ _1\"></span>ros. <span class=\"_ _c\"></span>En <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>022 <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>realizaron pagos <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>90 <span class=\"_ _7\"></span>mil<span class=\"_ _1\"></span>es <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros. <span class=\"_ _6\"></span>De <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>normativa <span class=\"_ _7\"></span>legal <span class=\"_ _6\"></span>alemana, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Socied<span class=\"_ _1\"></span>ad <span class=\"_ _7\"></span>dominante deber\u00e1 <span class=\"_ _6\"></span>as<span class=\"_ _1\"></span>umir <span class=\"_ _6\"></span>los <span class=\"_ _9\"></span>costes <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>egales <span class=\"_ _6\"></span>gene<span class=\"_ _1\"></span>rados <span class=\"_ _6\"></span>(incluso <span class=\"_ _6\"></span>si<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>ca<span class=\"_ _1\"></span>ntidad <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>justa <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ompensaci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span>efectivo <span class=\"_ _6\"></span>no <span class=\"_ _9\"></span>es<span class=\"_ _b\"></span> aumentada por el Tribunal). M\u00e1s adelante se facilita informaci\u00f3n adicional respecto a dichas reclamaciones.<span class=\"_ _2a\"> </span> Pa<span class=\"ls0\">sivos (y activos) contingentes </span>En <span class=\"_ _1\"></span>2019, <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>empresa <span class=\"_ _1\"></span>tercera <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Cos<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>Rica <span class=\"_ _1\"></span>inici\u00f3 <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>procedimiento j<span class=\"_ _1\"></span>udicial <span class=\"_ _1\"></span>frente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _7\"></span>dominante <span class=\"_ _1\"></span>en declaraci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>incumplimiento <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>resoluci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>contrato <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>compraventa <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>reclamaci\u00f3n <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>canti<span class=\"_ _1\"></span>dad <span class=\"_ _b\"></span>ante <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Juzgado de <span class=\"_ _a\"></span>Primera <span class=\"_ _a\"></span>Instancia <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Instrucci\u00f3n <span class=\"_ _a\"></span>n\u00ba <span class=\"_ _a\"></span>1 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Aoiz <span class=\"_ _a\"></span>(60 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>m\u00e1s <span class=\"_ _a\"></span>otros <span class=\"_ _a\"></span>importes <span class=\"_ _a\"></span>adicionales <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>da\u00f1os <span class=\"_ _a\"></span>y perjuicios, in<span class=\"_ _0\"></span>cluyendo <span class=\"_ _0\"></span>lucro <span class=\"_ _0\"></span>cesante). La <span class=\"_ _b\"></span>Sociedad dominante <span class=\"_ _0\"></span>rechaz\u00f3 <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>uestiones <span class=\"_ _0\"></span>tanto <span class=\"_ _b\"></span>f\u00e1cticas como <span class=\"_ _b\"></span>jur\u00eddicas que <span class=\"_ _9\"></span>conten\u00eda <span class=\"_ _6\"></span>en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>scrito <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _9\"> </span>demanda. <span class=\"_ _9\"></span>A<span class=\"_ _0\"></span>zkoyen, <span class=\"_ _9\"></span>S.A. <span class=\"_ _6\"></span>present\u00f3 <span class=\"_ _9\"></span>d<span class=\"_ _1\"></span>eclinatoria <span class=\"_ _9\"></span>por <span class=\"_ _6\"></span>falta <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>mpetencia <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>el Juzgado. Con fecha <span class=\"_ _1\"></span>3 de febrero <span class=\"_ _1\"></span>de 2020, el Juzgado de Aoiz a<span class=\"_ _1\"></span>cord\u00f3 la suspensi\u00f3n del curso de<span class=\"_ _1\"></span>l procedimiento, hasta <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>resoluci\u00f3n <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>misma. <span class=\"_ _b\"></span>Pos<span class=\"_ _1\"></span>teriormente, <span class=\"_ _b\"></span>el Juzgado,<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ediante <span class=\"_ _0\"></span>Auto <span class=\"_ _b\"></span>de fec<span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>octubre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2020 estim\u00f3 la declinatoria presen<span class=\"_ _1\"></span>tada por la Sociedad<span class=\"_ _1\"></span> dominante, sien<span class=\"_ _1\"></span>do recurrido por p<span class=\"_ _1\"></span>rimera vez por la <span class=\"_ _1\"></span>tercera empresa el 27 <span class=\"_ _1\"></span>de noviembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2020 ante <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Audiencia Pro<span class=\"_ _1\"></span>vincial de <span class=\"_ _1\"></span>Navarra (a<span class=\"_ _1\"></span>legando falta de<span class=\"_ _1\"></span> motivaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la resoluci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _0\"></span> de primera i<span class=\"_ _0\"></span>nstancia) mediante <span class=\"_ _0\"></span>auto n\u00ba <span class=\"_ _b\"></span>63<span class=\"_ _1\"></span>/2021 de <span class=\"_ _b\"></span>fecha 26 de m<span class=\"_ _0\"></span>arzo de <span class=\"_ _0\"></span>2021 y <span class=\"_ _b\"></span>vo<span class=\"_ _1\"></span>lviendo <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>l Juzgado <span class=\"_ _0\"></span>de Pri<span class=\"_ _0\"></span>mera Instancia <span class=\"_ _9\"></span>a <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _9\"></span>ef<span class=\"_ _0\"></span>ectos <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>que <span class=\"_ _9\"> </span>volviera <span class=\"_ _9\"></span>a <span class=\"_ _6\"></span>resolver <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>manera <span class=\"_ _6\"></span>mo<span class=\"_ _1\"></span>tivada. <span class=\"_ _6\"></span>Nuevamente <span class=\"_ _9\"> </span>el <span class=\"_ _9\"></span>Juzgado <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>Primera<span class=\"_ _0\"></span> Instancia <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Aoiz <span class=\"_ _b\"></span>estim\u00f3 la <span class=\"_ _b\"></span>declinatoria d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>manera <span class=\"_ _b\"></span>m\u00e1s<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>motivada, mediante Aut<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>n\u00ba <span class=\"_ _b\"></span>195<span class=\"_ _1\"></span>/2021 <span class=\"_ _b\"></span>de fecha <span class=\"_ _b\"></span>22 d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>junio de 2021. En el m<span class=\"_ _1\"></span>es de julio de 2021 la empresa tercera formul\u00f3 recurso de<span class=\"_ _1\"></span> apelaci\u00f3n frente al segundo Auto que volvi\u00f3 <span class=\"_ _8\"> </span>a <span class=\"_ _d\"> </span>estimar <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>declinatoria <span class=\"_ _8\"> </span>solicitando <span class=\"_ _8\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>directamente <span class=\"_ _8\"> </span>lo <span class=\"_ _8\"> </span>resuelva <span class=\"_ _8\"> </span>a <span class=\"_ _d\"> </span>Audiencia <span class=\"_ _8\"> </span>Provincial <span class=\"_ _8\"> </span>o <span class=\"_ _8\"> </span>b<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>en <span class=\"_ _8\"> </span>que, subsidiariamente, <span class=\"_ _a\"></span>vuelva <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>resolverse <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>Juzgado <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>Primera <span class=\"_ _a\"></span>Instancia <span class=\"_ _7\"></span>nuevamente <span class=\"_ _a\"></span>(y <span class=\"_ _a\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>tercera <span class=\"_ _a\"></span>vez) <span class=\"_ _7\"></span>por una <span class=\"_ _1\"></span>supuesta <span class=\"_ _a\"></span>falta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>motivaci\u00f3n. <span class=\"_ _1\"></span>La<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Sociedad<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dominante, <span class=\"_ _1\"></span>present\u00f3 <span class=\"_ _a\"></span>oposici\u00f3n <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>recurso <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>apelaci\u00f3n. <span class=\"_ _1\"></span>En fecha <span class=\"_ _1\"></span>17 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>marzo d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>2022 se <span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>t\u00f3 por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Audiencia <span class=\"_ _1\"></span>Provincial <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Navarra <span class=\"_ _1\"></span>Auto <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>estim\u00f3 <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>recurso de <span class=\"_ _8\"> </span>apelaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>te<span class=\"_ _1\"></span>rcera <span class=\"_ _9\"> </span>empresa, <span class=\"_ _d\"> </span>desestim\u00e1ndose <span class=\"_ _8\"> </span>finalmente <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>declinatoria.  Tras <span class=\"_ _9\"> </span>haber <span class=\"_ _8\"> </span>permanecido <span class=\"_ _8\"> </span>el procedimiento <span class=\"_ _a\"></span>archivado <span class=\"_ _1\"></span>durante <span class=\"_ _1\"></span>meses, <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>oficio <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>procedi\u00f3 <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>part<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>uzgado <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _1\"></span>reactivaci\u00f3n <span class=\"_ _a\"></span>d\u00e1ndose plazo <span class=\"_ _6\"></span>para <span class=\"_ _7\"></span>presentar <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ontestaci\u00f3n <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>demanda. <span class=\"_ _6\"></span>Presentada <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>misma, <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>artes <span class=\"_ _7\"></span>fueron <span class=\"_ _6\"></span>emplazadas <span class=\"_ _7\"></span>para <span class=\"_ _6\"></span>la celebraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>audiencia <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>d\u00eda <span class=\"_ _7\"></span>21 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>junio <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023, <span class=\"_ _7\"></span>siendo <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>misma <span class=\"_ _7\"></span>suspendida <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Juzgado <span class=\"_ _7\"></span>mediante Diligencia de Ordenaci\u00f3n de fecha 19 de junio<span class=\"_ _0\"></span> de 2023. Mediante Diligencia de Ordenaci\u00f3<span class=\"_ _0\"></span>n de fecha 11 de enero<span class=\"_ _0\"></span> de <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>024, <span class=\"_ _6\"></span>se <span class=\"_ _9\"></span>vuelve <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>citar <span class=\"_ _9\"></span>a <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>artes <span class=\"_ _6\"></span>para <span class=\"_ _9\"></span>la <span class=\"_ _6\"></span>celebraci\u00f3n <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _9\"></span>audiencia <span class=\"_ _7\"></span>previ<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>el <span class=\"_ _9\"></span>28 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>febrero<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>2024<span class=\"_ _0\"></span>.<span class=\"_ _a\"></span> Consideramos remota la posibilidad de un desenlace adverso.<span class=\"ff1\"> </span>Por <span class=\"_ _9\"></span>\u00faltimo, <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _9\"> </span>2017, <span class=\"_ _9\"></span>la <span class=\"_ _6\"></span>su<span class=\"_ _1\"></span>peraci\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _9\"></span>95% <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>participaci\u00f3n <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _9\"> </span>sociedad <span class=\"_ _9\"></span>dependiente <span class=\"_ _6\"></span>Primion Technology GmbH -s<span class=\"_ _1\"></span>ociedad cabecera del Subgrupo Primion <span class=\"_ _1\"></span>- permiti\u00f3 <span class=\"_ _1\"></span>el ejercicio de un derecho de a<span class=\"_ _1\"></span>dquisici\u00f3n forzosa <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>porcentaje <span class=\"_ _a\"></span>restante <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>\u201cSque<span class=\"ff3\">eze-</span>out\u201d, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>cambio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>justa <span class=\"_ _a\"></span>compensaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>efectivo <span class=\"_ _a\"></span>determinada con <span class=\"_ _9\"> </span>base <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nformes <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>spec\u00edficos <span class=\"_ _9\"> </span>(uno <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span>nterno <span class=\"_ _9\"></span>y <span class=\"_ _6\"></span>otro <span class=\"_ _9\"> </span>externo, <span class=\"_ _9\"> </span>designado <span class=\"_ _9\"></span>por <span class=\"_ _6\"></span>un <span class=\"_ _9\"> </span>juzgado). <span class=\"_ _9\"> </span>La <span class=\"_ _9\"></span>Junta <span class=\"_ _9\"></span>Ge<span class=\"_ _0\"></span>neral celebrada <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>1<span class=\"_ _1\"></span>7 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>fe<span class=\"_ _1\"></span>brero <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2017 <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>prob\u00f3 <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>transferencia <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _9\"></span>acciones <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>piedad <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>mi<span class=\"_ _1\"></span>noritarios<span class=\"_ _0\"></span> (237.247 <span class=\"_ _7\"></span>t\u00edtulos) <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>cambio <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>justa <span class=\"_ _7\"></span>compensaci\u00f3n <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>efectivo <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>total <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2.624 <span class=\"_ _a\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>(11,06 euros <span class=\"_ _6\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _6\"></span>t\u00edtulo). <span class=\"_ _9\"></span>A <span class=\"_ _7\"></span>com<span class=\"_ _1\"></span>ienzos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>abri<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>20<span class=\"_ _1\"></span>17, <span class=\"_ _6\"></span>el <span class=\"_ _9\"></span>proceso <span class=\"_ _7\"></span>qu<span class=\"_ _1\"></span>ed\u00f3 <span class=\"_ _6\"></span>formalmente <span class=\"_ _9\"></span>regi<span class=\"_ _0\"></span>strado <span class=\"_ _6\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>publicado <span class=\"_ _9\"></span>por <span class=\"_ _7\"></span>el Organismo <span class=\"_ _9\"></span>competente <span class=\"_ _6\"></span>y <span class=\"_ _9\"> </span>se <span class=\"_ _6\"></span>realiz\u00f3 <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>t<span class=\"_ _0\"></span>ransferencia <span class=\"_ _6\"></span>y <span class=\"_ _9\"> </span>pago <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _9\"></span>t\u00edtulos. <span class=\"_ _6\"></span>Tras <span class=\"_ _9\"> </span>lo <span class=\"_ _6\"></span>an<span class=\"_ _1\"></span>terior, <span class=\"_ _6\"></span>Azkoyen, <span class=\"_ _9\"> </span>S.A. <span class=\"_ _6\"></span>se convirti\u00f3 <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>accionista <span class=\"_ _7\"></span>\u00fanico <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>sociedad <span class=\"_ _7\"></span>alemana. <span class=\"_ _7\"></span>Posteriormente, <span class=\"_ _7\"></span>51 <span class=\"_ _7\"></span>anteriores <span class=\"_ _a\"></span>ac<span class=\"_ _1\"></span>cionistas <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>inoritarios solicitaron <span class=\"_ _b\"></span>una <span class=\"_ _0\"></span>revisi\u00f3n <span class=\"_ _b\"></span>de l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>razonabilidad <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>justa <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ompensaci\u00f3n <span class=\"_ _b\"></span>de e<span class=\"_ _0\"></span>fectivo <span class=\"_ _b\"></span>anteriormente <span class=\"_ _b\"></span>mencionada<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>(11,06 euros por t\u00edtulo), <span class=\"_ _0\"></span>para la t<span class=\"_ _0\"></span>otalidad de <span class=\"_ _0\"></span>los t\u00edtulos <span class=\"_ _0\"></span>adquiridos, ante <span class=\"_ _0\"></span>el Tribunal Re<span class=\"_ _0\"></span>gional de Stut<span class=\"_ _0\"></span>tgart. La demanda <span class=\"_ _0\"></span>fue<span class=\"_ _0\"></span> contestada p<span class=\"_ _1\"></span>or Azkoyen, <span class=\"_ _1\"></span>S.A. en <span class=\"_ _1\"></span>mayo <span class=\"_ _1\"></span>de 2018. <span class=\"_ _1\"></span>La ma<span class=\"_ _1\"></span>yor\u00eda de <span class=\"_ _1\"></span>las obj<span class=\"_ _1\"></span>eci<span class=\"_ _1\"></span>ones <span class=\"_ _1\"></span>han sido d<span class=\"_ _1\"></span>enegadas por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>citado<span class=\"_ _0\"></span> Tribunal en otros procedimientos. Con fecha 31 de mayo de 2022 se celebr\u00f3<span class=\"_ _1\"></span> Juicio Oral. En septiembre de 2022,<span class=\"_ _0\"></span> el Trib<span class=\"_ _1\"></span>unal decidi\u00f3 <span class=\"_ _1\"></span>en primera e<span class=\"_ _1\"></span>stancia desestimar <span class=\"_ _1\"></span>todas las <span class=\"_ _1\"></span>demandas indicando <span class=\"_ _1\"></span>que la <span class=\"_ _1\"></span>compensaci\u00f3n es <span class=\"_ _1\"></span>justa, sin <span class=\"_ _b\"></span>embargo, <span class=\"_ _b\"></span>1<span class=\"_ _1\"></span>7 <span class=\"_ _b\"></span>demandantes <span class=\"_ _b\"></span>se d<span class=\"_ _0\"></span>eclararon <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>contra <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>decisi\u00f3n. <span class=\"_ _b\"></span>Actualmente <span class=\"_ _b\"></span>est\u00e1 p<span class=\"_ _0\"></span>endiente <span class=\"_ _c\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Tribunal decida sobre los <span class=\"_ _1\"></span>pr\u00f3ximos pasos en segunda instancia. <span class=\"_ _1\"></span>No existe una indicaci\u00f3n de<span class=\"_ _1\"></span> que el ci<span class=\"_ _1\"></span>tado Tribunal pueda diferir <span class=\"_ _6\"></span>materialmente <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>justa <span class=\"_ _6\"></span>compensaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>(que <span class=\"_ _6\"></span>fue <span class=\"_ _9\"></span>validada <span class=\"_ _9\"></span>por <span class=\"_ _6\"></span>escrito <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>perito <span class=\"_ _6\"></span>externo designado <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>juzgado). <span class=\"_ _8\"> </span>En  dicho <span class=\"_ _d\"> </span>caso,  el<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>Tribunal <span class=\"_ _d\"> </span>aprobar\u00e1 <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _d\"> </span>desembolsado <span class=\"_ _8\"> </span>por  la <span class=\"_ _8\"> </span>Sociedad<span class=\"_ _1\"></span> dominante<span class=\"ls15\">. </span> Tanto <span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>202<span class=\"_ _1\"></span>3, <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>202<span class=\"_ _1\"></span>2 <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>no <span class=\"_ _7\"></span>ten\u00eda <span class=\"_ _a\"></span>otros <span class=\"_ _a\"></span>litigios <span class=\"_ _7\"></span>dignos <span class=\"_ _a\"></span>de menci\u00f3n <span class=\"_ _b\"></span>y no <span class=\"_ _c\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>habido <span class=\"_ _0\"></span>otros <span class=\"_ _b\"></span>pagos <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>rivados <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>litigios <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>im<span class=\"_ _1\"></span>porte <span class=\"_ _b\"></span>significativo. <span class=\"_ _0\"></span>En <span class=\"_ _b\"></span>general <span class=\"_ _b\"></span>los l<span class=\"_ _0\"></span>itigios <span class=\"_ _b\"></span>se refi<span class=\"_ _0\"></span>eren a <span class=\"_ _6\"></span>reclamaciones <span class=\"_ _9\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _6\"></span>realiza <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>Grup<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>Azkoyen <span class=\"_ _9\"></span>para <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>obro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>saldos <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>encidos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>favor <span class=\"_ _9\"></span>e <span class=\"_ _7\"></span>impagados <span class=\"_ _6\"></span>de clientes.  23.5 Impuestos diferidos  <span class=\"_ _12\"> </span>Al <span class=\"_ _b\"></span>amparo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>ormativa <span class=\"_ _b\"></span>fiscal <span class=\"_ _b\"></span>vigente <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>distintos <span class=\"_ _b\"></span>pa\u00edses <span class=\"_ _0\"></span>en <span class=\"_ _c\"></span>lo <span class=\"_ _b\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>encuentran <span class=\"_ _b\"></span>radicadas <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>entidades consolidadas, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ejercicios 20<span class=\"_ _1\"></span>23 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>surgido <span class=\"_ _1\"></span>determinadas <span class=\"_ _1\"></span>diferencias <span class=\"_ _1\"></span>temporales que <span class=\"_ _1\"></span>deben <span class=\"_ _1\"></span>ser tenidas en cuenta al tiempo de cuantificar el correspondiente gasto del impuesto sobre ben<span class=\"_ _0\"></span>eficios.<span class=\"_ _2a\"> </span>El origen de los impuestos diferidos registrados es:<span class=\"_ _2a\"> </span>Miles de euros Impuestos Diferidos de Activo con Origen en: 20<span class=\"ls0\">23 </span>20<span class=\"ls0\">22 </span>  <span class=\"ls0\">Deducciones </span>762<span class=\"ls0\"> </span>1.897   <span class=\"ls0\">Bases liquidables negativas  </span>2.627 3.217   <span class=\"ls0\">Impuestos anticipados </span>2.287 2.169 Total 5.676 7.283 Las <span class=\"_ _8\"> </span>deducciones <span class=\"_ _d\"> </span>son <span class=\"_ _8\"> </span>principalmente <span class=\"_ _8\"> </span>po<span class=\"_ _1\"></span>r <span class=\"_ _8\"> </span>actividades <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>investigaci\u00f3n <span class=\"_ _8\"> </span>ci<span class=\"_ _1\"></span>ent\u00edfica <span class=\"_ _8\"> </span>e  innovaci\u00f3n <span class=\"_ _8\"> </span>tecnol\u00f3gica (I+D+i), por <span class=\"_ _b\"></span>activos fijos <span class=\"_ _0\"></span>materiales <span class=\"_ _0\"></span>nuevos y <span class=\"_ _b\"></span>por creaci\u00f3n <span class=\"_ _b\"></span>de empleo, e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>mayor\u00eda s<span class=\"_ _0\"></span>in l\u00ed<span class=\"_ _0\"></span>mite de <span class=\"_ _b\"></span>cuota. V\u00e9ase<span class=\"_ _0\"></span> Nota 23.6. El  movimiento  e<span class=\"_ _1\"></span>n  l<span class=\"ls11\">os</span>  ejercicios  2023<span class=\"_ _1\"></span>  y  2022 <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>los  Impu<span class=\"_ _1\"></span>estos  diferidos  de  activo<span class=\"_ _1\"></span>,  que  corresponden principalmente a la Sociedad dominante, ha sido el siguiente (en miles de euros<span class=\"ls1b\">):<span class=\"_ _1\"></span></span> Activo 31.12.2022 Adiciones Aplicaciones  Traspasos y otros 31.12.2023 Deducciones 1.897 477<span class=\"ls0\"> </span>(1.612) - 762<span class=\"ls0\"> </span>Bases liquidables negativas (*) 3.217 62<span class=\"ls0\"> </span>(<span class=\"ls11\">652</span>) - 2.627 Impuestos anticipados por diferencias temporarias (*) (**) 2.169 210<span class=\"ls0\"> </span>(<span class=\"ls11\">132</span>) 40<span class=\"ls0\"> </span>2.287 Total 7.283 749<span class=\"ls0\"> </span>(2.396) 40<span class=\"ls0\"> </span>5.676 (*) <span class=\"_ _e\"> </span>Por <span class=\"_ _0\"></span>el tipo <span class=\"_ _b\"></span>impositivo <span class=\"_ _0\"></span>vigente <span class=\"_ _b\"></span>en cada <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>erritorio <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>iscal <span class=\"_ _b\"></span>para ejerci<span class=\"_ _0\"></span>cios si<span class=\"_ _0\"></span>guientes <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>cierre <span class=\"_ _b\"></span>del ejercicio <span class=\"_ _0\"></span>(28<span class=\"_ _0\"></span>% e<span class=\"_ _0\"></span>n el caso de la <span class=\"_ _0\"></span>Sociedad dominan<span class=\"_ _0\"></span>te al cierre<span class=\"_ _0\"></span> del ejercicio<span class=\"_ _0\"></span> 2023).  (**) Diferencia<span class=\"_ _0\"></span>s temporarias<span class=\"_ _0\"></span> por provisiones y deterioro<span class=\"_ _0\"></span>s no deducibl<span class=\"_ _b\"></span>es, entre otros. Activo 31.12.2021 Adiciones Aplicaciones  Traspasos y otros Variaciones en el per\u00edmetro 31.12.2022 Deducciones 2.325 547<span class=\"ls0\"> </span>(975) - - 1.897 Bases liquidables negativas (*) 3.700 21<span class=\"ls0\"> </span>(504) - - 3.217 Impuestos anticipados por diferencias temporarias (*) (**) 2.043 224<span class=\"ls0\"> </span>(259) (5) 166<span class=\"ls0\"> </span>2.169 Total 8.068 792<span class=\"ls0\"> </span>(1.738) (5) 166<span class=\"ls0\"> </span>7.283 (*) <span class=\"_ _e\"> </span>Por <span class=\"_ _0\"></span>el tipo <span class=\"_ _b\"></span>impositivo <span class=\"_ _0\"></span>vigente <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cada <span class=\"_ _b\"></span>territorio fisca<span class=\"_ _0\"></span>l par<span class=\"_ _0\"></span>a e<span class=\"_ _0\"></span>jercicios <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>iguientes <span class=\"_ _b\"></span>al cierre <span class=\"_ _b\"></span>del ejercicio <span class=\"_ _0\"></span>(28<span class=\"_ _0\"></span>% e<span class=\"_ _0\"></span>n el caso de la <span class=\"_ _0\"></span>Sociedad dominan<span class=\"_ _0\"></span>te al cierre<span class=\"_ _0\"></span> del ejercicio<span class=\"_ _0\"></span> 2022<span class=\"ls8\">).</span> (**) Diferencia<span class=\"_ _0\"></span>s temporarias<span class=\"_ _0\"></span> por provisiones<span class=\"_ _0\"></span> y deterioros no de<span class=\"_ _0\"></span>ducible<span class=\"_ _0\"></span>s, entre otros. Al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>2023, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>l\u00ednea <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>indicado <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Nota <span class=\"_ _0\"></span>3.o <span class=\"_ _b\"></span>ante<span class=\"_ _1\"></span>rior, <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>Administradores <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Sociedad dominante <span class=\"_ _a\"></span>actualizaron <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>previsiones <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>generaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>bases <span class=\"_ _a\"></span>liquidables <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>pr\u00f3ximos <span class=\"_ _a\"></span>a\u00f1os <span class=\"_ _1\"></span>vinculadas con <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>recuperaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>impuesto <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>iferido <span class=\"_ _7\"></span>anteriores <span class=\"_ _6\"></span>(considerando <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>plazos <span class=\"_ _7\"></span>l\u00edmite <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>otras restricciones <span class=\"_ _8\"> </span>actualizadas <span class=\"_ _8\"> </span>para <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>aprovechamiento  de<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>aquellos). <span class=\"_ _8\"> </span>A <span class=\"_ _8\"> </span>partir <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>lo <span class=\"_ _d\"> </span>anterior <span class=\"_ _9\"> </span>(con<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>una<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>ayor capacidad <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>generaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>bases <span class=\"_ _1\"></span>imponibles <span class=\"_ _1\"></span>positivas) <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>revisi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>impue<span class=\"_ _1\"></span>sto <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>sociedades <span class=\"_ _1\"></span>del ejercicio <span class=\"_ _7\"></span>2023, <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _7\"></span>dominante, <span class=\"_ _7\"></span>Coges <span class=\"_ _7\"></span>Espa\u00f1a <span class=\"_ _a\"></span>M<span class=\"_ _1\"></span>edios <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>Pago, <span class=\"_ _7\"></span>S.L. <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Primion <span class=\"_ _a\"></span>Dig<span class=\"_ _1\"></span>itek, <span class=\"_ _7\"></span>S.L.U., <span class=\"_ _7\"></span><span class=\"ls19\">han </span>aplicado <span class=\"_ _1\"></span>impuestos <span class=\"_ _1\"></span>diferidos <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>activo <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>neto <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>1.685 <span class=\"_ _1\"></span>mil<span class=\"_ _1\"></span>es de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>(bajas <span class=\"_ _1\"></span>netas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ducciones de 1.142 <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>euros, <span class=\"_ _a\"></span>bajas <span class=\"_ _7\"></span>netas <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>bases <span class=\"_ _7\"></span>imponibles <span class=\"_ _a\"></span>negativas <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>617 <span class=\"_ _a\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>altas <span class=\"_ _7\"></span>netas <span class=\"_ _a\"></span>por diferencias <span class=\"_ _b\"></span>temporarias <span class=\"_ _b\"></span>de <span class=\"ls19\">74</span> <span class=\"_ _b\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>euros). <span class=\"_ _b\"></span>Asimismo, <span class=\"_ _b\"></span>a p<span class=\"_ _0\"></span>artir <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>previsi\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>impuesto <span class=\"_ _0\"></span>sobre <span class=\"_ _b\"></span>sociedades del <span class=\"_ _b\"></span>ejercicio <span class=\"_ _0\"></span>2023, <span class=\"_ _b\"></span>otras <span class=\"_ _b\"></span>sociedades <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>ependientes <span class=\"_ _0\"></span>dieron <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>alta <span class=\"_ _b\"></span>impuestos a<span class=\"_ _0\"></span>nticipados <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>un <span class=\"_ _0\"></span>neto <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span><span class=\"ls11\">38<span class=\"ls0\"> <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>iles </span></span>de euros. El movi<span class=\"_ _0\"></span>miento en <span class=\"_ _b\"></span>l<span class=\"ls11\">os</span> ejercicios<span class=\"_ _0\"></span> 2023 <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>022 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>Impuestos diferidos <span class=\"_ _b\"></span>de pasivo h<span class=\"_ _0\"></span>a s<span class=\"_ _0\"></span>ido <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>siguiente (en <span class=\"_ _0\"></span>miles de euros): Pasivo 31.12.2022 Adiciones Aplicaciones  Traspasos y otros 31.12.2023 Por revalorizaci\u00f3n de activos y otros 6.670 270<span class=\"ls0\"> </span>(<span class=\"ls11\">708</span>) - 6.232 Por amortizaci\u00f3n acelerada de activos 127<span class=\"ls0\"> </span>- (<span class=\"ls11\">33</span>) 3 97<span class=\"ls0\"> </span>Por reducci\u00f3n de pasivos en combinaciones de negocios 24<span class=\"ls0\"> </span>309<span class=\"ls0\"> </span>(<span class=\"ls11\">96</span>) 21<span class=\"ls0\"> </span>258<span class=\"ls0\"> </span>Total 6.821 579<span class=\"ls0\"> </span>(<span class=\"ls11\">837</span>) 24<span class=\"ls0\"> </span>6.587 Pasivo 31.12.2021 Adiciones Aplicaciones  Traspasos y otros Variaciones en el per\u00edmetro 31.12.2022 Por revalorizaci\u00f3n de activos y otros 3.048 - (3) - 3.625 6.670 Por amortizaci\u00f3n acelerada de activos 91<span class=\"ls0\"> </span>- (7) 43<span class=\"ls0\"> </span>- 127<span class=\"ls0\"> </span>Por reducci\u00f3n de pasivos en combinaciones de negocios 80<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>(26) (36) (4) 24<span class=\"ls0\"> </span>Total 3.219 10<span class=\"ls0\"> </span>(3<span class=\"ls0\">6) </span>7 3.621<span class=\"ff3\"> </span>6.821 A <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2023<span class=\"_ _1\"></span> <span class=\"_ _a\"></span><span class=\"ffa\">los <span class=\"_ _a\"></span>saldos <span class=\"_ _a\"></span>principales <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>consecuencia <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>adiciones <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u201cReva<span class=\"_ _1\"></span>lorizaci\u00f3n <span class=\"_ _a\"></span>de </span>activos <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>otros\u201d <span class=\"_ _6\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _9\"> </span>tuvieron <span class=\"_ _6\"></span>lugar <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>2022 <span class=\"_ _6\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>adquisi<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>Ascaso <span class=\"_ _6\"> </span>Fac<span class=\"_ _1\"></span>tory, <span class=\"_ _9\"> </span>S.L.U. <span class=\"_ _6\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>SIA <span class=\"_ _9\"> </span>Vendon<span class=\"_ _0\"></span>. Adicionalmente, <span class=\"_ _24\"> </span>hay <span class=\"_ _11\"> </span>un  sa<span class=\"_ _1\"></span>ldo  como <span class=\"_ _24\"> </span>consecuencia <span class=\"_ _11\"> </span>de  l<span class=\"_ _1\"></span>as  combinaciones <span class=\"_ _11\"> </span>de <span class=\"_ _24\"> </span>ne<span class=\"_ _a\"></span>gocios  de <span class=\"_ _11\"> </span>la <span class=\"_ _24\"> </span>Sociedad dominante <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>Coges, <span class=\"_ _1\"></span>S.p.A., <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _1\"></span>otros <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Subg<span class=\"_ _1\"></span>rupo <span class=\"_ _1\"></span>Primion <span class=\"_ _1\"></span>debido <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>diferencias <span class=\"_ _1\"></span>temporales <span class=\"_ _a\"></span>entre balances IFRS y fiscales. En <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>caso <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>Subgrupo <span class=\"_ _9\"> </span>Primion, <span class=\"_ _9\"> </span>bajo <span class=\"_ _9\"> </span>ciertas <span class=\"_ _9\"> </span>premisas, <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>impuestos <span class=\"_ _9\"> </span>diferidos, <span class=\"_ _9\"> </span>(i) <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>activo <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>bases imponibles <span class=\"_ _7\"></span>negativas <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>(ii) <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>pasivo <span class=\"_ _7\"></span>debidos <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>diferencias <span class=\"_ _7\"></span>temporales <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>balances <span class=\"_ _6\"></span>IFRS <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>fiscales, <span class=\"_ _7\"></span>son compensados.<span class=\"_ _2a\"> </span>23.6 Bases liquidables negativas y deducciones  <span class=\"_ _12\"> </span>Las <span class=\"_ _a\"></span>bases <span class=\"_ _a\"></span>liquidables <span class=\"_ _1\"></span>negativas <span class=\"_ _7\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>pendientes <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>compensar <span class=\"_ _a\"></span>fiscalmente <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>cierre del <span class=\"ls0\">ejercicio 2023, tras su previsi\u00f3n del impuesto sobre so<span class=\"_ _0\"></span>ciedades<span class=\"_ _1\"></span> son como siguen: </span>Ejercicio de Origen Ejercicio de Expiraci\u00f3n Miles de euros 2011<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2.942 2012<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>3.123 2013<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>4.211 2014<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>282<span class=\"ls0\"> </span>2015<span class=\"ls0\"> </span>2030<span class=\"ls0\"> </span>331<span class=\"ls0\"> </span>2020<span class=\"ls0\"> </span>2035<span class=\"ls0\"> </span>280<span class=\"ls0\"> </span>Total 11.1<span class=\"ls19\">69</span> Adicionalmente,  tras <span class=\"_ _8\"> </span>considerar  las <span class=\"_ _8\"> </span>previsiones  de <span class=\"_ _8\"> </span>i<span class=\"_ _1\"></span>mpuesto <span class=\"_ _d\"> </span>sobre <span class=\"_ _d\"> </span>sociedades <span class=\"_ _d\"> </span>del  ejercicio <span class=\"_ _8\"> </span>2<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>23<span class=\"ls15\">,  </span>otras<span class=\"_ _0\"></span> sociedades <span class=\"_ _9\"></span>dependiente<span class=\"_ _0\"></span>s <span class=\"_ _9\"> </span>tienen <span class=\"_ _9\"></span>b<span class=\"_ _0\"></span>ases <span class=\"_ _6\"></span>imponibles <span class=\"_ _9\"> </span>negativas <span class=\"_ _9\"> </span>pendientes <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>compensar <span class=\"_ _6\"></span>fiscalmente <span class=\"_ _9\"> </span>como: determinadas sociedades del <span class=\"_ _b\"></span>Subgru<span class=\"_ _1\"></span>po Pri<span class=\"_ _0\"></span>mion exceptuando Opertis, GmbH <span class=\"_ _0\"></span>(en Primion, <span class=\"_ _b\"></span>S.A.S.<span class=\"ls18\">) </span>1.067 mil<span class=\"ls11\">es</span> de <span class=\"_ _a\"></span>euros<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>Azkoyen <span class=\"_ _a\"></span>France, <span class=\"_ _7\"></span>S.A.R.L. <span class=\"_ _7\"></span>1.893 <span class=\"_ _a\"></span>mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _a\"></span><span class=\"ls14\">y <span class=\"_ _7\"></span></span>Azkoyen <span class=\"_ _7\"></span>Portugal, <span class=\"_ _a\"></span>Sociedade <span class=\"_ _a\"></span>Unipessoal, <span class=\"_ _7\"></span>Lda. 858<span class=\"ls0\"> <span class=\"_ _b\"></span>mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>euros<span class=\"ls15\">. <span class=\"_ _b\"></span><span class=\"ls0\">Por <span class=\"_ _b\"></span>\u00fal<span class=\"_ _1\"></span>timo, <span class=\"_ _c\"></span>Ope<span class=\"_ _1\"></span>rtis, <span class=\"_ _b\"></span>GmbH <span class=\"_ _0\"></span>dispone <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>8.379 <span class=\"_ _b\"></span><span class=\"ls1f\">mi<span class=\"ls12\">les<span class=\"ls0\"> <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>euros <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>bases <span class=\"_ _b\"></span>imponibles <span class=\"_ _0\"></span>negativas </span></span></span></span></span></span>(b\u00e1sicamente generadas <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>anterioridad a <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el Subgrupo <span class=\"_ _b\"></span>Primi<span class=\"_ _1\"></span>on)<span class=\"_ _1\"></span>, cuya <span class=\"_ _b\"></span>aplicaci\u00f3n futura es dudosa.  En <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>sociedades <span class=\"_ _a\"></span>dependientes <span class=\"_ _1\"></span>mencionadas<span class=\"ls15\">, <span class=\"_ _a\"></span></span>el <span class=\"_ _a\"></span>cr\u00e9dito <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>scal <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>est\u00e1 <span class=\"_ _a\"></span>totalmente <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>gistrado <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>uentas anuales p<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>no<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>estar asegurad<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>raz<span class=\"_ _1\"></span>onablemente <span class=\"_ _b\"></span>su recupera<span class=\"_ _0\"></span>bilidad <span class=\"_ _0\"></span>futura, <span class=\"_ _b\"></span>de forma <span class=\"_ _b\"></span>completa,<span class=\"_ _a\"></span> <span class=\"_ _b\"></span>como se <span class=\"_ _b\"></span>puede observar en l<span class=\"_ _1\"></span>a informaci\u00f3n de activos <span class=\"_ _1\"></span>por impuestos diferidos re<span class=\"_ _1\"></span>gistrados por compa\u00f1\u00eda, que se muestra<span class=\"_ _1\"></span> m\u00e1s adelante. Las <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>educciones <span class=\"_ _b\"></span>pendientes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ap<span class=\"_ _1\"></span>licar <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ierre <span class=\"_ _b\"></span>del ejercicio <span class=\"_ _c\"></span>20<span class=\"_ _1\"></span>23 <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>sociedades <span class=\"_ _b\"></span>consolidadas <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _b\"></span>integraci\u00f3n globa<span class=\"ls0\">l corresponden principalmente a: </span>Descripci\u00f3n Ejercicio de  Origen Ejercicio de  Expiraci\u00f3n Miles de euros Azkoyen, S.A. Deducciones I+D+i 2019<span class=\"ls0\"> </span>2034<span class=\"ls0\"> </span>72<span class=\"ls0\"> </span>Deducciones I+D+i 2020<span class=\"ls0\"> </span>2035<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>Deducciones I+D+i 2021<span class=\"ls0\"> </span>2036<span class=\"ls0\"> </span>224<span class=\"ls0\"> </span>Deducciones I+D+i 2022<span class=\"ls0\"> </span>203<span class=\"ls0\">7 </span>330<span class=\"ls0\"> </span>Deducciones generales 2022<span class=\"ls0\"> </span>203<span class=\"ls0\">7 </span>126<span class=\"ls0\"> </span>Total<span class=\"ff3\"> </span>762<span class=\"ls0\"> </span>Salvo por l<span class=\"_ _1\"></span>o referente a la tri<span class=\"_ _1\"></span>butaci\u00f3n efectiva o m\u00ednima, e<span class=\"_ _1\"></span>n general, las deducciones por <span class=\"_ _1\"></span>I+D y las especiales no <span class=\"_ _1\"></span>tienen l\u00edmite <span class=\"_ _1\"></span>en cuota <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>las deducciones <span class=\"_ _1\"></span>generales tienen <span class=\"_ _1\"></span>actualmente como <span class=\"_ _1\"></span>l\u00edmite <span class=\"_ _1\"></span>el 25% <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>cuota. Se excluyen de<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>tributaci\u00f3n efectiva <span class=\"_ _a\"></span>o m\u00ednima <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>50% <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>deducciones p<span class=\"_ _1\"></span>or I+D+i <span class=\"_ _1\"></span>generadas en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio y las pendientes de aplicaci\u00f3n de ejercicios anteriores.  Al 31 de diciembre de 2<span class=\"_ _1\"></span>023 y tras la<span class=\"_ _1\"></span> liquidaci\u00f3n del impuesto de sociedades del ejercicio y la actualizaci\u00f3n de las <span class=\"_ _1\"></span>previsiones <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>resultados <span class=\"_ _1\"></span>futuros,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _1\"></span>mantiene <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ctivados <span class=\"_ _1\"></span>5.6<span class=\"_ _1\"></span>76 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos <span class=\"_ _1\"></span>fiscales derivados <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>bases <span class=\"_ _9\"> </span>imponibles <span class=\"_ _8\"> </span>negativas, <span class=\"_ _8\"> </span>deducciones <span class=\"_ _8\"> </span>e <span class=\"_ _9\"> </span>imp<span class=\"_ _1\"></span>uestos <span class=\"_ _9\"> </span>diferidos  de <span class=\"_ _9\"> </span>activo. <span class=\"_ _8\"> </span>El <span class=\"_ _8\"> </span>desglose <span class=\"_ _8\"> </span>por compa\u00f1\u00eda a cierre de 2023 es el siguiente (en miles de euros<span class=\"ls18\">):</span> <div class=\"c w180 h52 gs416\"><div class=\"t m0 x86 h34 y285 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x73 h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\">Impuestos diferidos de activo  </div><div class=\"t m0 x15 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">con origen en </div></div><div class=\"c wbd h52 gs417\"><div class=\"t m0 x2a h34 y285 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2a h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Deducciones </div></div><div class=\"c w14 h52 gs418\"><div class=\"t m0 x17 h34 y285 ff3 fs0 fc0 sc0 ls0 ws0\">Bases </div><div class=\"t m0 x1f h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\">liquidables </div><div class=\"t m0 x11 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">negativas </div></div><div class=\"c w181 h52 gs419\"><div class=\"t m0 x2a h34 y285 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x72 h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\">Impuestos </div><div class=\"t m0 x1c h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">anticipados </div></div><div class=\"c w14 h52 gs41a\"><div class=\"t m0 x2a h34 y285 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2a h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x38 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w180 h4d gs41b\"><div class=\"t m0 x13 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen, S.A. </div></div><div class=\"c wbd h4d gs41c\"><div class=\"t m0 x28 h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">762<span class=\"ls0\"> </span></div></div><div class=\"c w14 h4d gs41d\"><div class=\"t m0 xd7 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">2.422 </div></div><div class=\"c w181 h4d gs41e\"><div class=\"t m0 xd7 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">1.026 </div></div><div class=\"c w14 h4d gs41f\"><div class=\"t m0 x23 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">4.210 </div></div><div class=\"c w180 h32 gs420\"><div class=\"t m0 x13 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Coges, S.p.A. </div></div><div class=\"c wbd h32 gs421\"><div class=\"t m0 x76 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14 h32 gs422\"><div class=\"t m0 x76 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h32 gs423\"><div class=\"t m0 x5d h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">225<span class=\"ls0\"> </span></div></div><div class=\"c w14 h32 gs424\"><div class=\"t m0 x28 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">225<span class=\"ls0\"> </span></div></div><div class=\"c w180 ha5 gs425\"><div class=\"t m0 x13 h34 y24b ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Portugal, Sociedade </div><div class=\"t m0 x13 h34 y248 ff3 fs0 fc0 sc0 ls15 ws0\">   <span class=\"ls0\">Unipessoal, Lda. </span></div></div><div class=\"c wbd ha5 gs426\"><div class=\"t m0 x76 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14 ha5 gs427\"><div class=\"t m0 x5d h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">180<span class=\"ls0\"> </span></div></div><div class=\"c w181 ha5 gs428\"><div class=\"t m0 x15 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">26<span class=\"ls0\"> </span></div></div><div class=\"c w14 ha5 gs429\"><div class=\"t m0 x28 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">206<span class=\"ls0\"> </span></div></div><div class=\"c w180 hc0 gs42a\"><div class=\"t m0 x13 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen France, S.A.R.L. </div></div><div class=\"c wbd hc0 gs42b\"><div class=\"t m0 x76 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14 hc0 gs42c\"><div class=\"t m0 x5d h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">178<span class=\"ls0\"> </span></div></div><div class=\"c w181 hc0 gs42d\"><div class=\"t m0 x76 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14 hc0 gs42e\"><div class=\"t m0 x28 h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">178<span class=\"ls0\"> </span></div></div><div class=\"c w180 h32 gs42f\"><div class=\"t m0 x13 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Andina, S.A.S. </div></div><div class=\"c wbd h32 gs430\"><div class=\"t m0 x76 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14 h32 gs431\"><div class=\"t m0 x6f h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h32 gs432\"><div class=\"t m0 x5d h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">193<span class=\"ls0\"> </span></div></div><div class=\"c w14 h32 gs433\"><div class=\"t m0 x28 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">193<span class=\"ls0\"> </span></div></div><div class=\"c w180 h32 gs434\"><div class=\"t m0 x13 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Coffetek, Ltd. </div></div><div class=\"c wbd h32 gs435\"><div class=\"t m0 x76 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14 h32 gs436\"><div class=\"t m0 x76 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h32 gs437\"><div class=\"t m0 x5d h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">152<span class=\"ls0\"> </span></div></div><div class=\"c w14 h32 gs438\"><div class=\"t m0 x28 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">152<span class=\"ls0\"> </span></div></div><div class=\"c w180 h92 gs439\"><div class=\"t m0 x13 h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\">Coges Espa\u00f1a Medios  </div><div class=\"t m0 x13 h34 y4d ff3 fs0 fc0 sc0 ls15 ws0\">   <span class=\"ls0\">de Pago, S.L. </span></div></div><div class=\"c wbd h92 gs43a\"><div class=\"t m0 x76 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14 h92 gs43b\"><div class=\"t m0 x6f h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h92 gs43c\"><div class=\"t m0 x22 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">7 </div></div><div class=\"c w14 h92 gs43d\"><div class=\"t m0 x1e h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">7 </div></div><div class=\"c w180 ha5 gs43e\"><div class=\"t m0 x13 h34 y24b ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Comercial Deutschland, </div><div class=\"t m0 x13 h34 y248 ff3 fs0 fc0 sc0 ls15 ws0\">   <span class=\"ls0\">GmbH </span></div></div><div class=\"c wbd ha5 gs43f\"><div class=\"t m0 x76 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14 ha5 gs440\"><div class=\"t m0 x76 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 ha5 gs441\"><div class=\"t m0 x22 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">5 </div></div><div class=\"c w14 ha5 gs442\"><div class=\"t m0 x1e h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">5 </div></div><div class=\"c w180 h32 gs443\"><div class=\"t m0 x13 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Colombia, S.A.S. </div></div><div class=\"c wbd h32 gs444\"><div class=\"t m0 x76 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14 h32 gs445\"><div class=\"t m0 x76 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h32 gs446\"><div class=\"t m0 x15 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">67<span class=\"ls0\"> </span></div></div><div class=\"c w14 h32 gs447\"><div class=\"t m0 x29 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">67<span class=\"ls0\"> </span></div></div><div class=\"c w180 h4d gs448\"><div class=\"t m0 x13 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Subgrupo Primion </div></div><div class=\"c wbd h4d gs449\"><div class=\"t m0 x76 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14 h4d gs44a\"><div class=\"t m0 x76 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h4d gs44b\"><div class=\"t m0 x15 h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">14<span class=\"ls0\"> </span></div></div><div class=\"c w14 h4d gs44c\"><div class=\"t m0 x29 h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">14<span class=\"ls0\"> </span></div></div><div class=\"c w180 h32 gs44d\"><div class=\"t m0 x13 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Ascaso Factory, S.L.U. </div></div><div class=\"c wbd h32 gs44e\"><div class=\"t m0 x76 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14 h32 gs44f\"><div class=\"t m0 x76 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h32 gs450\"><div class=\"t m0 x22 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">6 </div></div><div class=\"c w14 h32 gs451\"><div class=\"t m0 x1e h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">6 </div></div><div class=\"c w180 ha5 gs452\"><div class=\"t m0 x13 h34 y24b ff3 fs0 fc0 sc0 ls0 ws0\">Ajustes de consolidaci\u00f3n-  </div><div class=\"t m0 x54 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Otros </div></div><div class=\"c wbd ha5 gs453\"><div class=\"t m0 x76 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14 ha5 gs454\"><div class=\"t m0 x21 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">153</span>) </div></div><div class=\"c w181 ha5 gs455\"><div class=\"t m0 x5d h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">566<span class=\"ls0\"> </span></div></div><div class=\"c w14 ha5 gs456\"><div class=\"t m0 x28 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">413<span class=\"ls0\"> </span></div></div><div class=\"c w182 h4d gs457\"><div class=\"t m0 x13 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c wbd h4d gs458\"><div class=\"t m0 x28 h2 y4d ff1 fs0 fc0 sc0 ls11 ws0\">762<span class=\"ls0\"> </span></div></div><div class=\"c w14 h4d gs459\"><div class=\"t m0 xd7 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">2.627 </div></div><div class=\"c w181 h4d gs45a\"><div class=\"t m0 xd7 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">2.287 </div></div><div class=\"c w14 h4d gs45b\"><div class=\"t m0 x23 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">5.676 </div></div>Los  Administradores <span class=\"_ _d\"> </span>de  la <span class=\"_ _8\"> </span>Soc<span class=\"_ _1\"></span>iedad <span class=\"_ _d\"> </span>dominante  estiman <span class=\"_ _d\"> </span>que  se <span class=\"_ _d\"> </span>dan  las  c<span class=\"_ _0\"></span>ondiciones <span class=\"_ _d\"> </span>y  circunstanci<span class=\"_ _0\"></span>as necesarias <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>asegurar <span class=\"_ _a\"></span>razonablemente <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>recuperaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>cr\u00e9ditos <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>scales <span class=\"_ _1\"></span>remanentes <span class=\"_ _a\"></span>activados <span class=\"_ _1\"></span>y considerando <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>plazos <span class=\"_ _d\"> </span>l\u00edmite <span class=\"_ _d\"> </span>y  otras <span class=\"_ _8\"> </span>restricciones <span class=\"_ _d\"> </span>para <span class=\"_ _d\"> </span>el  aprove<span class=\"_ _0\"></span>chamiento  de <span class=\"_ _8\"> </span>aquellos, <span class=\"_ _8\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>dan <span class=\"_ _d\"> </span>las condiciones y <span class=\"_ _1\"></span>circunstancias <span class=\"_ _1\"></span>necesarias p<span class=\"_ _1\"></span>ara asegurar <span class=\"_ _1\"></span>razonablemente que <span class=\"_ _1\"></span>la recuperaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los cr\u00e9ditos fiscales activados al 31 de diciembre de 2023 pendientes de aplicar tendr\u00e1 lugar en los pr\u00f3ximos a\u00f1os.  Conforme <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>legis<span class=\"_ _1\"></span>laci\u00f3n <span class=\"_ _a\"></span>fiscal <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>vigor, <span class=\"_ _a\"></span>respecto <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>Azkoyen, <span class=\"_ _a\"></span>S.A., <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>estima <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>totalidad <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>impo<span class=\"_ _1\"></span>rte activado estar\u00e1 totalmente compensando para <span class=\"ls19\">20<span class=\"_ _1\"></span><span class=\"ls11\">29</span></span>. El Grupo, al<span class=\"_ _1\"></span> 31 <span class=\"_ _1\"></span>de diciembre de 20<span class=\"_ _1\"></span>23, tiene <span class=\"_ _1\"></span>registradas provisiones<span class=\"_ _1\"></span> <span class=\"ls11\">por</span> este concepto <span class=\"_ _1\"></span>en el balance <span class=\"_ _1\"></span>de situaci\u00f3n consolidado <span class=\"_ _a\"></span>adjunto <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>importe <span class=\"_ _7\"></span>(i) <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>8 <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _7\"></span><span class=\"ffa\">en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>\u201c</span>Provisiones <span class=\"_ _7\"></span>no <span class=\"_ _a\"></span>corrientes<span class=\"ffa ls18\">\u201d <span class=\"_ _7\"></span></span>(<span class=\"ls19\">42</span> <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span><span class=\"ls19\">de </span>euros <span class=\"_ _1\"></span><span class=\"ls11\">al <span class=\"_ _1\"></span></span>31<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>22) <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(ii) <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>8<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ffa\">miles <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>euros e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cProvisiones <span class=\"_ _1\"></span>corrientes\u201d <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span></span>22 <span class=\"_ _a\"></span>miles de euros al 31 de diciembre de 2022<span class=\"ls18\">) </span>(Notas 3.l y 14). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "4.  <span class=\"_ _2\"> </span>Fondo de comercio El <span class=\"_ _7\"></span>desglose <span class=\"_ _6\"></span>habido <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>este <span class=\"_ _6\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>bala<span class=\"_ _1\"></span>nce <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _7\"></span>consolidado <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>ejercicios <span class=\"_ _7\"></span>2023 <span class=\"_ _6\"></span><span class=\"ls17\">y <span class=\"_ _7\"></span><span class=\"ls11\">20</span></span>22 <span class=\"_ _7\"></span><span class=\"ls19\">es</span> <span class=\"_ _6\"></span>el siguiente: Miles de euros 31.12.2023 31.12.2022 Coges, S.p.A. 35.658 35.658 Coffetek, Ltd.  5.397<span class=\"ls0\"> </span>5.288 Subgrupo Primion  9.043 9.043 Ascaso Factory, S.L.U. (Nota 2.2.b) 7.507 7.507 SIA Vendon (Nota 2.2.b) 6.347 6.347 Total 63.<span class=\"ls0\">952 </span>63.843 Las <span class=\"_ _b\"></span>unidades <span class=\"_ _b\"></span>generadoras <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efe<span class=\"_ _1\"></span>ctivo <span class=\"_ _b\"></span>correspondientes <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _b\"></span>fondos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>comercio <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>corresponden <span class=\"_ _b\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>ropias<span class=\"_ _0\"></span> sociedades legales o subgrupos. El <span class=\"_ _1\"></span>incremento <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>fondo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>comercio <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>Coffetek, Ltd. <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>debe <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>movimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>diferencias <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>conversi\u00f3n producido por la depreciaci\u00f3n de la libra esterlina respecto al euro (v\u00e9ase Nota 13.<span class=\"ls11\">10</span>). El fondo de comercio correspondiente al Subgrupo Primion, tiene el sigui<span class=\"_ _0\"></span>ente detalle por sociedades participadas<span class=\"_ _0\"></span> al <span class=\"ls0\">31 de diciembre de 2023 <span class=\"ls17\">y </span></span>20<span class=\"ls0\">22 (en <span class=\"_ _0\"></span>miles de euros): </span>31.12.2023 31.12.2022 Importe bruto- 12.643 12.643 Primion Technology, GmbH 7.586 7.586 Subgrupo GET (B\u00e9lgica) 5.057 5.057 De los que deterioro- (3.600) (3.600) Total 9.043 9.043 Coges, S.p.A. El <span class=\"_ _b\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>unidad <span class=\"_ _b\"></span>ge<span class=\"_ _1\"></span>neradora <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo (U<span class=\"_ _0\"></span>GE) <span class=\"_ _b\"></span>asociada <span class=\"_ _b\"></span>al <span class=\"_ _0\"></span>fondo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>comercio <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Cog<span class=\"_ _1\"></span>es, <span class=\"_ _b\"></span>S.p.A. (sociedad i<span class=\"_ _0\"></span>taliana qu<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>iene o<span class=\"_ _0\"></span>bteniendo <span class=\"_ _0\"></span>beneficios <span class=\"_ _b\"></span>desde<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _0\"></span>fecha <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e a<span class=\"_ _0\"></span>dquisici\u00f3n<span class=\"_ _1\"></span> y <span class=\"_ _b\"></span>que se <span class=\"_ _b\"></span>inte<span class=\"_ _1\"></span>gra <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>el segment<span class=\"_ _0\"></span>o de <span class=\"_ _a\"></span><span class=\"ff1 ls0\">Payment <span class=\"_ _7\"></span>Technologies<span class=\"ff3\">) <span class=\"_ _a\"></span>ha <span class=\"_ _7\"></span>sido <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>valuado <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>referencia <span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>valor <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>uso, <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>ha <span class=\"_ _7\"></span>sido <span class=\"_ _7\"></span>calculado <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>base <span class=\"_ _1\"></span>a </span></span>proyecciones  de <span class=\"_ _d\"> </span>flujo  de  efe<span class=\"_ _0\"></span>ctivo  (aprobadas <span class=\"_ _d\"> </span>por  la <span class=\"_ _d\"> </span>Direcci\u00f3n)  que  repr<span class=\"_ _0\"></span>esentan  las <span class=\"_ _8\"> </span>me<span class=\"_ _1\"></span>jores  e<span class=\"_ _0\"></span>stimaciones, cubriendo <span class=\"_ _9\"> </span>un <span class=\"_ _9\"> </span>per\u00edodo <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>5 <span class=\"_ _9\"> </span>a\u00f1os <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>un <span class=\"_ _9\"> </span>valor <span class=\"_ _9\"> </span>residual <span class=\"_ _9\"> </span>estimado <span class=\"_ _9\"> </span>como <span class=\"_ _9\"> </span>una<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>ren<span class=\"_ _1\"></span>ta <span class=\"_ _9\"> </span>perpetua <span class=\"_ _9\"> </span>seg\u00fan <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>explica <span class=\"_ _9\"> </span>a continuaci\u00f3n. Al cierre de<span class=\"_ _0\"></span>l ejercicio 2<span class=\"_ _0\"></span>023, la tasa <span class=\"_ _0\"></span>de descuento ant<span class=\"_ _0\"></span>es de impuestos <span class=\"_ _0\"></span>utilizada a efe<span class=\"_ _0\"></span>ctos de este <span class=\"_ _0\"></span>test<span class=\"_ _0\"></span> de deterioro es del 12,7% (13,1% en el ejercicio 2022<span class=\"_ _1\"></span>). La <span class=\"_ _a\"></span>cifra <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>negocios <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>UGE <span class=\"_ _a\"></span>Coges <span class=\"_ _7\"></span>- <span class=\"_ _a\"></span>medios <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>pago <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>vending <span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>aumentado <span class=\"_ _a\"></span>un 10,7%. El <span class=\"_ _6\"></span>beneficio <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>consolidaci\u00f3n <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>ntes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>in<span class=\"_ _1\"></span>tereses <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>impuestos <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"> </span>ha <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>7,3 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>illones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _9\"></span>(<span class=\"ls11\">5,</span>4 millones de euros en 2022<span class=\"ls18\">).</span> Cabe <span class=\"_ _d\"> </span>destacar  que <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>torno  a <span class=\"_ _8\"> </span>dos  terceras <span class=\"_ _d\"> </span>partes <span class=\"_ _8\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>ventas  de <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>UGE <span class=\"_ _d\"> </span>Coges  se <span class=\"_ _8\"> </span>rea<span class=\"_ _1\"></span>lizan <span class=\"_ _8\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _d\"> </span>Italia.<span class=\"_ _0\"></span> Hist\u00f3ricamente, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cifra d<span class=\"_ _0\"></span>e n<span class=\"_ _0\"></span>egocios <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a UG<span class=\"_ _0\"></span>E Co<span class=\"_ _b\"></span>g<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ha <span class=\"_ _b\"></span>vi<span class=\"_ _1\"></span>sto <span class=\"_ _0\"></span>afectada <span class=\"_ _0\"></span>negativamente <span class=\"_ _b\"></span>en entornos <span class=\"_ _b\"></span>de PIB <span class=\"_ _0\"></span>real<span class=\"_ _0\"></span> negativo y positivamente en el caso contrario.<span class=\"_ _2a\"> </span>La previsi\u00f3n d<span class=\"_ _1\"></span>el PIB <span class=\"_ _1\"></span>real en Italia<span class=\"_ _1\"></span> seg\u00fan su <span class=\"_ _1\"></span>Banco Central <span class=\"_ _1\"></span>en diciembre <span class=\"_ _1\"></span>de 202<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span> es igual a<span class=\"_ _1\"></span> 0,7<span class=\"_ _1\"></span><span class=\"ls1d\">% </span>en 2023, <span class=\"_ _1\"></span>0,6 en 202<span class=\"ls0\">4<span class=\"ls15\">, </span>1,1% en 2025 <span class=\"ls17\">y </span>1,1% e<span class=\"_ _0\"></span>n 2026<span class=\"ls15\">.<span class=\"_ _2a\"> </span></span></span>Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios en<span class=\"_ _1\"></span> los precios de <span class=\"_ _7\"></span>venta <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>volumen, <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>lanes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informa<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _8\"> </span>referente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>resultados <span class=\"_ _8\"> </span>de explotaci\u00f3n previstos en el an\u00e1lisis del test de deterioro en 2<span class=\"_ _0\"></span>02<span class=\"_ _1\"></span>3 de la UGE Coges es la siguiente: 202<span class=\"ls0\">4 </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 4,<span class=\"ls0\">7% </span>10,0% 8,2% 5,3% 5,0% Resultado de explotaci\u00f3n en miles euros (*)  7.543 8.276 8.850 9.138 9.634 Resultado de explotaci\u00f3n en % sobre INCN (*)  31,5% 31,4% 31,1% 30,5% 30,6% (*)  <span class=\"_ _1f\"> </span>El porcenta<span class=\"_ _0\"></span>je de con<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>umo de <span class=\"_ _0\"></span>mater<span class=\"_ _0\"></span>iales entre INC<span class=\"_ _0\"></span>N -antes <span class=\"_ _0\"></span>de ingre<span class=\"_ _0\"></span>sos por li<span class=\"_ _0\"></span>cencias- se man<span class=\"_ _b\"></span>tiene b\u00e1sicamente<span class=\"_ _0\"></span> estable. <span class=\"_ _0\"></span>Respec<span class=\"_ _0\"></span>to a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>agregad<span class=\"_ _0\"></span>o d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ot<span class=\"_ _1\"></span>ros <span class=\"_ _0\"></span>gastos<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>abricaci\u00f3n<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>tros <span class=\"_ _b\"></span>gastos de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>xplotaci\u00f3n,<span class=\"_ _0\"></span> el <span class=\"_ _b\"></span>crecimiento <span class=\"_ _b\"></span>anual promedio del period<span class=\"_ _0\"></span>o plurianual e<span class=\"_ _0\"></span>s del 9,3<span class=\"ls1e\">%.</span> Con <span class=\"_ _9\"> </span>car\u00e1cter <span class=\"_ _9\"> </span>general, <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>inversiones <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>periodo <span class=\"_ _9\"> </span>proyectado <span class=\"_ _9\"> </span>ser\u00e1n <span class=\"_ _9\"></span>similares <span class=\"_ _9\"> </span>a <span class=\"_ _9\"></span>las <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>mortizaciones. <span class=\"_ _9\"> </span>Este negocio no precisa de inversiones relevantes al ser poco inte<span class=\"_ _0\"></span>nsivo en capital. <span class=\"_ _1\"></span> Para la e<span class=\"_ _0\"></span>stimaci\u00f3n del<span class=\"_ _0\"></span> valor <span class=\"_ _0\"></span>residual, tras <span class=\"_ _0\"></span>la reflexi\u00f3n r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>alizada, se <span class=\"_ _b\"></span>h<span class=\"_ _1\"></span>a cons<span class=\"_ _0\"></span>iderado un <span class=\"_ _0\"></span>flujo medio <span class=\"_ _b\"></span>so<span class=\"_ _1\"></span>stenible y<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span>a tasa de crecimiento prevista de 0,83% (al igual que en el ejercicio 2022<span class=\"ls18\">).</span> El <span class=\"_ _9\"> </span>test <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>impairment <span class=\"_ _8\"> </span>del <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _8\"> </span>2023 <span class=\"_ _8\"> </span><span class=\"ffa\">de <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>inversi\u00f3n <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>Coges, <span class=\"_ _9\"> </span>S.p.A. <span class=\"_ _9\"> </span>se <span class=\"_ _8\"> </span>ha <span class=\"_ _9\"> </span>realizado <span class=\"_ _8\"> </span>\u201cpre <span class=\"_ _9\"> </span>NIIF <span class=\"_ _9\"> </span>1<span class=\"_ _1\"></span>6\u201d: <span class=\"_ _9\"> </span>(i) </span>considerando <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>menor <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>caja <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la empresa y, por tanto, (ii) excluyendo los pa<span class=\"_ _0\"></span>sivos por arrendamiento seg\u00fan NIIF 16 de la deuda financiera neta. El valor recuperable de los recursos propios es igual al valor d<span class=\"_ _0\"></span>e la empresa menos su deuda financiera neta.<span class=\"_ _1\"></span> Desde una perspectiva de an\u00e1lisis de sensibilidad, varia<span class=\"_ _0\"></span>ciones de un 10% en la tasa de<span class=\"_ _0\"></span> descuento y/o en el valor<span class=\"_ _0\"></span> residual  proyectado <span class=\"_ _d\"> </span>no  conllevan <span class=\"_ _d\"> </span>la  necesidad <span class=\"_ _d\"> </span>de  registro  de <span class=\"_ _d\"> </span>deterioro  adi<span class=\"_ _0\"></span>cional  alguno.  O<span class=\"_ _0\"></span>tros  es<span class=\"_ _0\"></span>cenarios alternativos razonablemente posibles de cifra de neg<span class=\"_ _0\"></span>ocios (con variaciones negativas d<span class=\"_ _0\"></span>e hasta un 1<span class=\"_ _0\"></span>0% en la cifra de negocios en<span class=\"_ _0\"></span> todos <span class=\"_ _0\"></span>y cada u<span class=\"_ _0\"></span>no de <span class=\"_ _0\"></span>los ejercicios <span class=\"_ _0\"></span>proyectados) no <span class=\"_ _0\"></span>conllevan tam<span class=\"_ _0\"></span>poco la n<span class=\"_ _0\"></span>ecesidad de reg<span class=\"_ _0\"></span>istro d<span class=\"_ _0\"></span>e deterioro <span class=\"_ _a\"></span>adicional <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lguno. <span class=\"_ _a\"></span>El <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>recuperar <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>bros <span class=\"_ _1\"></span>consoli<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ados <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>sciende <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>40<span class=\"_ _1\"></span>.713 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros, <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>n incluir 2.135 miles de euros de activos por derecho de uso. La <span class=\"_ _0\"></span><span class=\"ls0\">UGE <span class=\"_ _0\"></span>Coges ha <span class=\"_ _b\"></span>obtenido beneficios <span class=\"_ _b\"></span>todos los <span class=\"_ _0\"></span>a\u00f1os <span class=\"_ _0\"></span>desde <span class=\"_ _0\"></span>su adquisici\u00f3n en <span class=\"_ _b\"></span>2005 y <span class=\"_ _0\"></span>ha r<span class=\"_ _0\"></span>epartido <span class=\"_ _0\"></span>dividendos <span class=\"_ _b\"></span>co<span class=\"_ _a\"></span><span class=\"ls19\">n </span></span>regularidad (entre 2006 y 2023 un importe agregado de <span class=\"ls19\">66<span class=\"_ _1\"></span></span>,9 <span class=\"ls1f\">mi</span>llones de euros<span class=\"ls18\">).<span class=\"_ _2a\"> </span></span>Por <span class=\"_ _1\"></span>todo <span class=\"_ _1\"></span>ello, <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>resultado de <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>an\u00e1lisis <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>Adminis<span class=\"_ _1\"></span>tradores <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>consideran <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 de <span class=\"_ _0\"></span>diciembre <span class=\"_ _b\"></span>de 2<span class=\"_ _0\"></span>023 <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>se po<span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>manifiesto <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>necesidad <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>realizar <span class=\"_ _0\"></span>correcci\u00f3n <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alorativa <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _b\"></span>alguna.<span class=\"_ _2a\"> </span>Coffetek, Ltd. El <span class=\"_ _a\"></span>importe <span class=\"_ _1\"></span>recupe<span class=\"_ _1\"></span>rable <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>unidad <span class=\"_ _1\"></span>generadora <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>efectivo <span class=\"_ _a\"></span>asociada <span class=\"_ _a\"></span>al <span class=\"_ _1\"></span>fondo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>comercio <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>Coffetek, <span class=\"_ _a\"></span>Ltd. <span class=\"_ _1\"></span>ha sido <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>valuado <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>referencia <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>uso, <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>ha <span class=\"_ _a\"></span>sido <span class=\"_ _1\"></span>calc<span class=\"_ _1\"></span>ulado <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>base <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>proyecciones <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>flujo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>efectivo (aprobadas <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>Direcci\u00f3n) <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>represen<span class=\"_ _1\"></span>tan <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>mejores <span class=\"_ _0\"></span>estimaciones, <span class=\"_ _b\"></span>cubriendo <span class=\"_ _b\"></span>un p<span class=\"_ _0\"></span>er\u00edodo <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>5 <span class=\"_ _b\"></span>a\u00f1os <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>valor residual <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>renta <span class=\"_ _1\"></span>perpetua<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>explica <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontinuaci\u00f3n<span class=\"ls13\">. <span class=\"_ _a\"></span></span>Al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>tasa de descuento antes de impuestos utilizada a efectos<span class=\"_ _0\"></span> de este test de<span class=\"_ _1\"></span> deterioro es del 12,3% <span class=\"_ _0\"></span>(11,8<span class=\"ls20\">% </span>e<span class=\"_ _1\"></span>n el ejercicio<span class=\"_ _0\"></span> 20<span class=\"ls0\">22).  </span>Coffetek, Ltd. <span class=\"_ _1\"></span>(que se<span class=\"_ _1\"></span> integra en <span class=\"_ _1\"></span>el segmento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span><span class=\"ff1\">Coffee <span class=\"_ _1\"></span>&amp; Vending <span class=\"_ _1\"></span>Systems</span><span class=\"ls18\">) </span>es<span class=\"_ _1\"></span>t\u00e1 domiciliada en <span class=\"_ _1\"></span>Bristol (Reino Unido) y <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span><span class=\"ls11\">65</span> empl<span class=\"_ _1\"></span>eados. Su <span class=\"_ _1\"></span>actividad incluye <span class=\"_ _1\"></span>el d<span class=\"_ _1\"></span>ise\u00f1o, fabricaci\u00f3n y <span class=\"_ _1\"></span>comercializaci\u00f3n d<span class=\"_ _1\"></span>e m\u00e1quinas <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>caf\u00e9 autom\u00e1ticas <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>ara <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>industria <span class=\"_ _9\"> </span>del <span class=\"_ _8\"> </span>Vending <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>ector <span class=\"_ _9\"> </span>Horeca<span class=\"_ _a\"></span>. <span class=\"_ _9\"> </span>La <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>ayor <span class=\"_ _9\"> </span>parte <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>sus <span class=\"_ _8\"> </span>ingresos <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>gastos <span class=\"_ _8\"> </span>se encuentran determinados en libras esterlinas. La <span class=\"_ _1\"></span>evoluci\u00f3n <span class=\"_ _1\"></span>del importe <span class=\"_ _1\"></span>neto d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la cifra <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocios <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>UGE Coffetek <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libras <span class=\"_ _1\"></span>esterlinas ha<span class=\"_ _1\"></span>sta 2<span class=\"_ _1\"></span>0<span class=\"_ _a\"></span>23 ha<span class=\"_ _1\"></span> sido <span class=\"_ _1\"></span>la siguiente: \u00b4GBP000 2013<span class=\"ls0\"> </span>2014<span class=\"ls0\"> </span>2015<span class=\"ls0\"> </span>2016<span class=\"ls0\"> </span>2017<span class=\"ls0\"> </span>2018<span class=\"ls0\"> </span>2019<span class=\"ls0\"> </span>2020<span class=\"ls0\"> </span>2021<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>Importe <span class=\"_ _10\"> </span>neto <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>la <span class=\"_ _10\"> </span>cifra <span class=\"_ _10\"> </span>de negocios UGE Coffetek (INCN) 9.696 11.779 12.737 13.263 14.433 15.666 14.197 10.522 17.399 21.489 21.043 Crecimiento anual (%) 21,5% 8,1% 4,1% 8,8% 8,5% -9,4% -25,8% 65,4% 23,5% -2,1% El <span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>eneficio <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>consolidaci\u00f3n <span class=\"_ _6\"></span>antes <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>ntereses <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>impuestos <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"> </span>ha <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span><span class=\"ls19\">3,</span>3 <span class=\"_ _6\"></span>millones <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _9\"></span>(3,5 millones <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2). <span class=\"_ _1\"></span>Adicionalmente, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Sociedad <span class=\"_ _a\"></span>ha <span class=\"_ _1\"></span>obtenido <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3 <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>argen <span class=\"_ _1\"></span>bruto <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>,2 <span class=\"_ _1\"></span>millones de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>ventas <span class=\"_ _1\"></span>internas <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>componentes <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>subconjuntos <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>UGE <span class=\"_ _a\"></span>Coffetek <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ls11\">1,</span>2<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>illones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>2022<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls14\">y </span>1,1 millones de euros en 2021<span class=\"ls18\">).</span> Seg\u00fan <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Ba<span class=\"_ _1\"></span>nco <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Inglaterra <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>febrero <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4, <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>previsi\u00f3n <span class=\"_ _1\"></span>real <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>Reino <span class=\"_ _1\"></span>Unido <span class=\"_ _1\"></span>era <span class=\"_ _a\"></span>igual <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>0,0% <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>2024<span class=\"ls13\">, <span class=\"_ _1\"></span></span> 0,5% en 2025, 0,8 en 2026 <span class=\"ls17\">y </span>1,5% en 2027<span class=\"ls15\">. </span> El <span class=\"_ _9\"></span>Grupo <span class=\"_ _6\"></span>Azkoyen <span class=\"_ _9\"> </span>sigue <span class=\"_ _9\"></span>dedicando <span class=\"_ _6\"></span>importantes <span class=\"_ _9\"> </span>recursos <span class=\"_ _6\"></span>para <span class=\"_ _8\"> </span>innovaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>su <span class=\"_ _6\"></span>gama <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>roductos <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>caf\u00e9 profesional y de vending. Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios en<span class=\"_ _1\"></span> los precios de <span class=\"_ _7\"></span>venta <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>olumen <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>expectativas <span class=\"_ _7\"></span>futuras <span class=\"_ _7\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>planes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informac<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _8\"> </span>referente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>resultados <span class=\"_ _8\"> </span>de explotaci\u00f3n <span class=\"_ _7\"></span>previstos <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>an\u00e1lisis <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>test <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>terioro <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>202<span class=\"_ _a\"></span>3 <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>UGE <span class=\"_ _7\"></span>Coffetek, <span class=\"_ _7\"></span>con <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>mode<span class=\"_ _1\"></span>rado <span class=\"_ _a\"></span>factor corrector <span class=\"_ _7\"></span>decreciente <span class=\"_ _7\"></span>exclusivamente <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>efectos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>test <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>plane<span class=\"_ _1\"></span>s <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>negocio <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>citada <span class=\"_ _7\"></span>UGE, <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>la siguiente:<span class=\"_ _2a\"> </span><div class=\"c w71 h5b gs61\"><div class=\"t m0 x27 h34 y9e ff3 fs0 fc0 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w2f h5b gs62\"><div class=\"t m0 x27 h34 y9e ff3 fs0 fc0 sc0 ls11 ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w71 h5b gs63\"><div class=\"t m0 x27 h34 y9e ff3 fs0 fc0 sc0 ls11 ws0\">2026<span class=\"ls0\"> </span></div></div><div class=\"c w2e h5b gs64\"><div class=\"t m0 x27 h34 y9e ff3 fs0 fc0 sc0 ls11 ws0\">2027<span class=\"ls0\"> </span></div></div><div class=\"c w72 h5b gs65\"><div class=\"t m0 x27 h34 y9e ff3 fs0 fc0 sc0 ls11 ws0\">2028<span class=\"ls0\"> </span></div></div><div class=\"c w70 h60 gs66\"><div class=\"t m0 x66 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Crecimiento anual de </div></div><div class=\"c w70 ha1 gs67\"><div class=\"t m0 x1f h34 y455 ff3 fs0 fc0 sc0 ls0 ws0\">Importe neto de la cifra de </div><div class=\"t m0 x1f h34 y69 ff3 fs0 fc0 sc0 ls0 ws0\">negocios (INCN) </div></div><div class=\"c w71 ha1 gs68\"><div class=\"t m0 x26 h34 y456 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x23 h34 yc1 ff3 fs0 fc0 sc0 ls11 ws0\">3,<span class=\"ls0\">7% </span></div></div><div class=\"c w2f ha1 gs69\"><div class=\"t m0 x26 h34 y456 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x23 h34 yc1 ff3 fs0 fc0 sc0 ls0 ws0\">6,2% </div></div><div class=\"c w71 ha1 gs6a\"><div class=\"t m0 x26 h34 y456 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x23 h34 yc1 ff3 fs0 fc0 sc0 ls0 ws0\">6,1% </div></div><div class=\"c w2e ha1 gs6b\"><div class=\"t m0 x26 h34 y456 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x23 h34 yc1 ff3 fs0 fc0 sc0 ls11 ws0\">3,<span class=\"ls0\">0% </span></div></div><div class=\"c w72 ha1 gs6c\"><div class=\"t m0 x26 h34 y456 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x23 h34 yc1 ff3 fs0 fc0 sc0 ls11 ws0\">3,<span class=\"ls0\">0% </span></div></div><div class=\"c w70 h9d gs6d\"><div class=\"t m0 x1f h34 y426 ff3 fs0 fc0 sc0 ls0 ws0\">Resultado de explotaci\u00f3n </div><div class=\"t m0 x1f h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">en miles euros (*)  </div></div><div class=\"c w71 h9d gs6e\"><div class=\"t m0 x2a h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">3.474<span class=\"ls0\"> </span></div></div><div class=\"c w2f h9d gs6f\"><div class=\"t m0 x2a h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">3.626<span class=\"ls0\"> </span></div></div><div class=\"c w71 h9d gs70\"><div class=\"t m0 x2a h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">3.916<span class=\"ls0\"> </span></div></div><div class=\"c w2e h9d gs71\"><div class=\"t m0 x2a h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">4.006<span class=\"ls0\"> </span></div></div><div class=\"c w72 h9d gs72\"><div class=\"t m0 x2a h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">4.192<span class=\"ls0\"> </span></div></div><div class=\"c w70 h13 gs73\"><div class=\"t m0 x1f h34 y9b ff3 fs0 fc0 sc0 ls0 ws0\">Resultado de explotaci\u00f3n </div><div class=\"t m0 x1f h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">en % sobre INCN (*)  </div></div><div class=\"c w71 h13 gs74\"><div class=\"t m0 x26 h34 y441 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x75 h34 y6f ff3 fs0 fc0 sc0 ls0 ws0\">13,8% </div></div><div class=\"c w2f h13 gs75\"><div class=\"t m0 x26 h34 y441 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x75 h34 y6f ff3 fs0 fc0 sc0 ls11 ws0\">13,<span class=\"ls0\">6% </span></div></div><div class=\"c w71 h13 gs76\"><div class=\"t m0 x26 h34 y441 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x75 h34 y6f ff3 fs0 fc0 sc0 ls11 ws0\">13,<span class=\"ls0\">8% </span></div></div><div class=\"c w2e h13 gs77\"><div class=\"t m0 x26 h34 y441 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x75 h34 y6f ff3 fs0 fc0 sc0 ls0 ws0\">14,0% </div></div><div class=\"c w72 h13 gs78\"><div class=\"t m0 x26 h34 y441 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x75 h34 y6f ff3 fs0 fc0 sc0 ls0 ws0\">14,0% </div></div><div class=\"c w40 h25 gs79\"><div class=\"t m0 x9a h2c y459 ff3 fs6 fc0 sc0 ls0 ws0\">(*) <span class=\"_ _13\"> </span>El <span class=\"_ _1\"></span>porcentaje <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>consumo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>materiales <span class=\"_ _1\"></span>entre <span class=\"_ _1\"></span>INCN se <span class=\"_ _a\"></span>mantiene b\u00e1sicamente <span class=\"_ _1\"></span>estable<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>Respecto <span class=\"_ _1\"></span>al agregado </div><div class=\"t m0 x55 h2c y3dd ff3 fs6 fc0 sc0 ls0 ws0\">de <span class=\"_ _1\"></span>otros <span class=\"_ _1\"></span>gastos<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>fabricaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>otros gastos <span class=\"_ _1\"></span>recurrentes de <span class=\"_ _1\"></span>explotaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>(incluyendo<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>de inv<span class=\"_ _1\"></span>esti<span class=\"_ _0\"></span>gaci\u00f3n y </div><div class=\"t m0 x55 h2c y45a ff3 fs6 fc0 sc0 ls0 ws0\">desarrollo), el<span class=\"_ _0\"></span> crecimiento anua<span class=\"_ _0\"></span>l promedio del periodo plur<span class=\"_ _0\"></span>ianual<span class=\"_ _0\"></span> es del 5,7<span class=\"ls1e\">%.<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span></div><div class=\"t m0 x9a h2c y45b ff3 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h34 y45c ff3 fs0 fc0 sc0 ls0 ws0\">Con car\u00e1cter general, Cof<span class=\"_ _0\"></span>fetek, Ltd. no <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>recisa de i<span class=\"_ _0\"></span>nversiones anuales signi<span class=\"_ _0\"></span>ficativas. Tras l<span class=\"_ _0\"></span>as obras <span class=\"_ _0\"></span>singulares de </div><div class=\"t m0 x4 h34 y45d ff3 fs0 fc0 sc0 ls0 ws0\">adecuaci\u00f3n y<span class=\"_ _1\"></span> otras <span class=\"_ _1\"></span>inversiones <span class=\"_ _1\"></span>productivas para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>nuevo inmue<span class=\"_ _1\"></span>ble realizadas <span class=\"_ _1\"></span>en 2<span class=\"_ _1\"></span>019 (1,2 <span class=\"_ _1\"></span>millones <span class=\"_ _1\"></span>de e<span class=\"_ _1\"></span>uros) y </div><div class=\"t m0 x4 h34 y45e ff3 fs0 fc0 sc0 ls0 ws0\">el registro de 2,2 mi<span class=\"_ _0\"></span>llones de euros de a<span class=\"_ _0\"></span>ctivos por derecho de <span class=\"_ _0\"></span>uso (y cuyo valor <span class=\"_ _0\"></span>a 31 de di<span class=\"_ _0\"></span>ciembre de 2023 es 1,3 </div><div class=\"t m0 x4 h34 y45f ff3 fs0 fc0 sc0 ls0 ws0\">millones de euros), el valor neto contable del activo no corriente a 31 de diciembre de 202<span class=\"_ _1\"></span>3 es de <span class=\"ls11\">2,</span>2 millones de </div><div class=\"t m0 x4 h34 y460 ff3 fs0 fc0 sc0 ls0 ws0\">euros. <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>resto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los activos<span class=\"_ _1\"></span> netos <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>circulante <span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>erativo. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>crecimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>ventas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>del b<span class=\"_ _1\"></span>eneficio <span class=\"_ _1\"></span>antes<span class=\"_ _0\"></span> </div><div class=\"t m0 x4 h34 y461 ff3 fs0 fc0 sc0 ls0 ws0\">de impuestos conlleva una inversi\u00f3n en capital circulante similar hasta en tanto se alcan<span class=\"_ _0\"></span>za una actividad estable.<span class=\"_ _1\"></span> </div><div class=\"t m0 x4 h34 y34e ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h34 y34f ff3 fs0 fc0 sc0 ls0 ws0\">Para la e<span class=\"_ _0\"></span>stimaci\u00f3n del<span class=\"_ _0\"></span> valor re<span class=\"_ _0\"></span>sidual, tras l<span class=\"_ _0\"></span>a reflexi\u00f3n <span class=\"_ _0\"></span>realizada, <span class=\"_ _0\"></span>se ha <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onsiderado <span class=\"_ _0\"></span>un flujo <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>edio sostenible <span class=\"_ _0\"></span>y u<span class=\"_ _0\"></span>na </div><div class=\"t m0 x4 h34 y350 ff3 fs0 fc0 sc0 ls0 ws0\">tasa de crecimiento prevista de 1% (al igual que en el ejercicio 2022<span class=\"ls18\">).</span> </div><div class=\"t m0 x4 h34 y462 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h34 y463 ff3 fs0 fc0 sc0 ls0 ws0\">El <span class=\"_ _9\"> </span>te<span class=\"_ _1\"></span>st <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>impairment <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _9\"> </span>2<span class=\"_ _1\"></span>023 <span class=\"_ _8\"> </span><span class=\"ffa\">de <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>inversi\u00f3n <span class=\"_ _8\"> </span>en <span class=\"_ _9\"> </span>Coffe<span class=\"_ _1\"></span>tek, <span class=\"_ _9\"> </span>Ltd<span class=\"_ _1\"></span>. <span class=\"_ _9\"> </span>se <span class=\"_ _8\"> </span>ha <span class=\"_ _8\"> </span>realizado <span class=\"_ _9\"> </span>\u201cpre<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>NIIF <span class=\"_ _8\"> </span>16\u201d: <span class=\"_ _8\"> </span>(i) </span></div><div class=\"t m0 x4 h34 y464 ff3 fs0 fc0 sc0 ls0 ws0\">considerando <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>menor <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>caja <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la </div><div class=\"t m0 x4 h34 y465 ff3 fs0 fc0 sc0 ls0 ws0\">empresa y, por tanto, (ii) excluyendo los pa<span class=\"_ _0\"></span>sivos por arrendamiento seg\u00fan <span class=\"_ _1\"></span>NIIF 16 de la deuda fina<span class=\"_ _0\"></span>nciera neta. El </div><div class=\"t m0 x4 h34 y2e8 ff3 fs0 fc0 sc0 ls0 ws0\">valor recuperable de los recursos propios es igual al valor d<span class=\"_ _0\"></span>e la empresa menos su deuda financiera neta.  <span class=\"_ _1\"></span> </div><div class=\"t m0 x4 h34 y466 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h34 y467 ff3 fs0 fc0 sc0 ls0 ws0\">Desde una perspectiva de an\u00e1lisis de sensibilidad, varia<span class=\"_ _0\"></span>ciones de un 10% en la tasa de<span class=\"_ _0\"></span> descuento y/o en el valor<span class=\"_ _0\"></span> </div><div class=\"t m0 x4 h34 y468 ff3 fs0 fc0 sc0 ls0 ws0\">residual <span class=\"_ _9\"> </span>proyectado <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>conlle<span class=\"_ _0\"></span>van <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>necesidad <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>registro <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>alguno. <span class=\"_ _9\"></span>O<span class=\"_ _0\"></span>tros <span class=\"_ _9\"> </span>escenarios <span class=\"_ _9\"></span>alterna<span class=\"_ _0\"></span>tivos </div><div class=\"t m0 x4 h34 y469 ff3 fs0 fc0 sc0 ls0 ws0\">razonablemente posible<span class=\"_ _0\"></span>s de <span class=\"_ _b\"></span>cifra de negocios (<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _0\"></span>variaciones negati<span class=\"_ _0\"></span>vas de <span class=\"_ _b\"></span>hasta<span class=\"_ _1\"></span> u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>10% <span class=\"_ _0\"></span>en la <span class=\"_ _0\"></span>cifra <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>negocios </div><div class=\"t m0 x4 h34 y46a ff3 fs0 fc0 sc0 ls0 ws0\">en <span class=\"_ _a\"></span>todos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>cada <span class=\"_ _a\"></span>uno <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>ejercicios <span class=\"_ _a\"></span>proyectados) <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>conllevan <span class=\"_ _a\"></span>tampoco <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>necesidad <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>reg<span class=\"_ _1\"></span>istro <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deterioro </div><div class=\"t m0 x4 h34 y46b ff3 fs0 fc0 sc0 ls0 ws0\">alguno. El importe <span class=\"_ _0\"></span>a recuperar <span class=\"_ _0\"></span>en libros consolidados <span class=\"_ _0\"></span>asciende a 11.342 <span class=\"_ _0\"></span>miles de euro<span class=\"_ _0\"></span>s<span class=\"ls15\">, </span>sin <span class=\"_ _0\"></span>incluir 1.285 miles de<span class=\"_ _0\"></span> </div><div class=\"t m0 x4 h34 y46c ff3 fs0 fc0 sc0 ls0 ws0\">euros de activos por derecho de uso. </div><div class=\"t m0 x4 h34 y46d ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h34 y46e ff3 fs0 fc0 sc0 ls0 ws0\">Por <span class=\"_ _7\"></span>to<span class=\"_ _1\"></span>do <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>llo, <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _7\"></span>resultado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>este <span class=\"_ _6\"></span>an\u00e1lisis <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>Administradores <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>Sociedad <span class=\"_ _6\"></span>dominante <span class=\"_ _6\"></span>consideran <span class=\"_ _6\"></span><span class=\"ls11\">que <span class=\"_ _6\"></span></span>la </div><div class=\"t m0 x4 h34 y46f ff3 fs0 fc0 sc0 ls0 ws0\">evoluci\u00f3n <span class=\"_ _1\"></span>previsible d<span class=\"_ _1\"></span>e la <span class=\"_ _1\"></span>actividad p<span class=\"_ _1\"></span>ermitir\u00e1 cumplir <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>sus prev<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>siones <span class=\"_ _1\"></span>para los <span class=\"_ _1\"></span>pr\u00f3ximos a\u00f1<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span><span class=\"ls17\">y <span class=\"ls11\">que <span class=\"_ _1\"></span></span></span>por <span class=\"_ _1\"></span>tanto </div><div class=\"t m0 x4 h34 y44d ff3 fs0 fc0 sc0 ls0 ws0\">no <span class=\"_ _1\"></span>existe <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>adicional <span class=\"_ _1\"></span>algun<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>registrado e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2010 <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>de </div><div class=\"t m0 x4 h34 y470 ff3 fs0 fc0 sc0 ls0 ws0\">3.000 miles de euros.  </div><div class=\"t m0 x4 h2 y471 ff1 fs0 fc0 sc0 ls0 ws0\">Subgrupo Primion </div><div class=\"t m0 x4 h34 y472 ff3 fs0 fc0 sc0 ls0 ws0\">Al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de diciembre<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3 se <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>realizado <span class=\"_ _1\"></span>la ev<span class=\"_ _1\"></span>aluaci\u00f3n del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>uso <span class=\"_ _1\"></span>en funci<span class=\"_ _1\"></span>\u00f3n del <span class=\"_ _1\"></span>comportamiento de<span class=\"_ _1\"></span> las </div><div class=\"t m0 x4 h34 y473 ff3 fs0 fc0 sc0 ls0 ws0\">principales variables en <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>3 respecto <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>estimaciones r<span class=\"_ _0\"></span>ealizadas para <span class=\"_ _0\"></span>dicho ejercicio <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n 202<span class=\"_ _1\"></span>2 y la<span class=\"_ _0\"></span>s previstas </div><div class=\"t m0 x4 h34 y474 ff3 fs0 fc0 sc0 ls0 ws0\">respecto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>actividad <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>resultados <span class=\"_ _1\"></span>futuros <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mpacto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>futuros, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ubriendo <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>periodo </div><div class=\"t m0 x4 h34 y475 ff3 fs0 fc0 sc0 ls0 ws0\">de <span class=\"_ _a\"></span>5 <span class=\"_ _1\"></span>a\u00f1os. <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lor <span class=\"_ _1\"></span>residual <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>ha <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>una <span class=\"_ _1\"></span>renta <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>rpetua s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>explica <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontinuaci\u00f3n. <span class=\"_ _1\"></span>Al <span class=\"_ _1\"></span>cierre </div><div class=\"t m0 x4 h34 y476 ff3 fs0 fc0 sc0 ls0 ws0\">del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span><span class=\"ls11\">202</span>3, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>tasa <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>descuento <span class=\"_ _a\"></span>antes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>impuestos <span class=\"_ _a\"></span>utilizada <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>efectos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>est<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>test <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>del </div><div class=\"t m0 x4 h34 y477 ff3 fs0 fc0 sc0 ls0 ws0\">12,2% (12,5% en el ejercicio 2022<span class=\"ls18\">).</span> </div><div class=\"t m0 x4 h34 y478 ff3 fs0 fc0 sc0 ls0 ws0\">Las <span class=\"_ _9\"> </span>ventas <span class=\"_ _9\"></span>del <span class=\"_ _6\"></span>Subgrupo <span class=\"_ _9\"> </span>Primion <span class=\"_ _9\"> </span>han <span class=\"_ _9\"></span>aumentado <span class=\"_ _6\"></span>un <span class=\"_ _8\"> </span>8,2% <span class=\"_ _9\"> </span>respecto <span class=\"_ _9\"></span>al <span class=\"_ _6\"></span>ejercicio <span class=\"_ _9\"> </span>anterior. <span class=\"_ _9\"> </span>Asimismo, <span class=\"_ _6\"></span>a <span class=\"_ _9\"> </span>31 <span class=\"_ _9\"> </span>de </div><div class=\"t m0 x4 h34 y479 ff3 fs0 fc0 sc0 ls0 ws0\">diciembre <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>3 <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>cartera <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>pedidos, <span class=\"_ _7\"></span>incluyendo <span class=\"_ _a\"></span>proyectos <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>contratos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>mantenimiento, <span class=\"_ _a\"></span>asciende <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>53,5 </div><div class=\"t m0 x4 h34 y47a ff3 fs0 fc0 sc0 ls0 ws0\">millones de euros, un 13,3% superior a la de cierre del a\u00f1o anterior.<span class=\"_ _2a\"> </span>  </div></div>El EBITDA en consolidaci\u00f3n excluyendo los efectos de NIIF 16 ob<span class=\"_ _1\"></span>tenido por el Subgrupo Primion ha ascendido a 3,6 millones de euros en 2023 (7,5 millones de euros en 2022).  Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios <span class=\"_ _a\"></span>en l<span class=\"_ _1\"></span>os precios de <span class=\"_ _7\"></span>venta <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>volumen, <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>lanes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informaci\u00f3n <span class=\"_ _8\"> </span>re<span class=\"_ _1\"></span>ferente <span class=\"_ _9\"> </span>a <span class=\"_ _d\"> </span>las <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>resultados<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>de explotaci\u00f3n previstos en el an\u00e1lisis del test de deterioro en 2023 del Subgrupo Primion es la siguiente:  2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 8,<span class=\"ls0\">9% </span>7,0% 7,5% 3,0% 3,0% Resultado de explotaci\u00f3n en miles euros (*)  3.412 4.843 6.804 6.935 7.071 Resultado de explotaci\u00f3n en % sobre INCN (*)  5,2% 6,9% 9,0% 9,0% 8,9% (*) <span class=\"_ _13\"> </span>El <span class=\"_ _a\"></span>porcentaje <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>consumo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>materiales <span class=\"_ _a\"></span>entre <span class=\"_ _7\"></span>INCN <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>mantiene <span class=\"_ _a\"></span>estable, <span class=\"_ _7\"></span>con <span class=\"_ _a\"></span>car\u00e1cter <span class=\"_ _a\"></span>general. <span class=\"_ _a\"></span>Respecto <span class=\"_ _a\"></span>al agregado <span class=\"_ _b\"></span>de otros <span class=\"_ _b\"></span>gastos de <span class=\"_ _b\"></span>fabricaci\u00f3n <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>otros ga<span class=\"_ _0\"></span>stos <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>explotaci\u00f3n, <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>recimiento <span class=\"_ _b\"></span>anual<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>promedio del <span class=\"_ _c\"></span>peri<span class=\"_ _1\"></span>odo plurianual es del<span class=\"_ _0\"></span> 5,5<span class=\"ls1e\">%.</span> Las <span class=\"_ _6\"></span>inversiones <span class=\"_ _6\"></span>previstas <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>ej<span class=\"_ _1\"></span>ercicios <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>iguientes <span class=\"_ _6\"></span>incluyen <span class=\"_ _6\"></span>importes <span class=\"_ _6\"></span>relativos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>(i) <span class=\"_ _9\"></span>trab<span class=\"_ _0\"></span>ajos <span class=\"_ _6\"></span>realizados <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el Subgrupo <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nmovilizado por <span class=\"_ _a\"></span>proyectos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>desarrollo <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>(ii<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>otras <span class=\"_ _1\"></span>inversiones <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>aplicaciones <span class=\"_ _1\"></span>inform\u00e1ticas de gesti\u00f3n <span class=\"_ _1\"></span>interna e i<span class=\"_ _1\"></span>nmovilizado m<span class=\"_ _1\"></span>aterial, necesarios para m<span class=\"_ _1\"></span>odernizar la tecnolog\u00eda d<span class=\"_ _1\"></span>e los <span class=\"_ _1\"></span>productos y s<span class=\"_ _1\"></span>istemas<span class=\"_ _0\"></span> actuales, <span class=\"_ _b\"></span>junto <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>otros <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>bjetivos <span class=\"_ _b\"></span>perseguidos. <span class=\"_ _b\"></span>A <span class=\"_ _0\"></span>efectos <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>test, el <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>recimiento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>ventas <span class=\"_ _b\"></span>conlleva <span class=\"_ _b\"></span>una <span class=\"_ _0\"></span>inversi\u00f3n en capital circulante similar hasta en tanto se alcanza una actividad estable. Para la e<span class=\"_ _0\"></span>stimaci\u00f3n del<span class=\"_ _0\"></span> valor <span class=\"_ _0\"></span>residual, tras <span class=\"_ _0\"></span>la r<span class=\"_ _0\"></span>eflexi\u00f3n realizada, <span class=\"_ _b\"></span>se ha considerado <span class=\"_ _0\"></span>un flujo <span class=\"_ _b\"></span>me<span class=\"_ _1\"></span>dio <span class=\"_ _0\"></span>sostenible y <span class=\"_ _0\"></span>una tasa de crecimiento prevista de 1% (al igual que en el ejercicio 2022).  El <span class=\"_ _1\"></span>test <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mpairment <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span><span class=\"ffa\">de <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>inversi\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Primion <span class=\"_ _1\"></span>Technology, <span class=\"_ _a\"></span>GmbH <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>realizado <span class=\"_ _1\"></span>\u201cpre <span class=\"_ _a\"></span>NIIF<span class=\"_ _0\"></span> </span>16\u201d: (i) considerando los gastos de arrenda<span class=\"_ _0\"></span>miento como menor valor de los flujos de caja<span class=\"_ _0\"></span> para el c\u00e1lculo del valor<span class=\"_ _0\"></span> de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>empresa <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>tanto, <span class=\"_ _1\"></span>(ii) <span class=\"_ _a\"></span>excluyendo <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>arrendamie<span class=\"_ _1\"></span>nto <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _a\"></span>NIIF <span class=\"_ _a\"></span>16 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>deuda <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanciera neta. El <span class=\"_ _b\"></span>valor recuperable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>recursos <span class=\"_ _0\"></span>propios <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>igual a<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la e<span class=\"_ _0\"></span>mpresa <span class=\"_ _0\"></span>menos <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>deuda financiera <span class=\"_ _b\"></span>neta.<span class=\"_ _a\"></span> Desde una perspectiva de an\u00e1lisis de sensibilidad, varia<span class=\"_ _0\"></span>ciones de un 10% en la tasa de<span class=\"_ _0\"></span> descuento y/o en el valor<span class=\"_ _0\"></span> residual <span class=\"_ _9\"> </span>proyectado <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>conlle<span class=\"_ _0\"></span>van <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>necesidad <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>registro <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>alguno. <span class=\"_ _9\"></span>O<span class=\"_ _0\"></span>tros <span class=\"_ _9\"> </span>escenarios <span class=\"_ _9\"></span>alterna<span class=\"_ _0\"></span>tivos razonablemente posible<span class=\"_ _0\"></span>s de <span class=\"_ _b\"></span>cifra de negocios (<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _0\"></span>variaciones negati<span class=\"_ _0\"></span>vas de <span class=\"_ _b\"></span>hasta<span class=\"_ _1\"></span> u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>10% <span class=\"_ _0\"></span>en la <span class=\"_ _0\"></span>cifra <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>negocios en <span class=\"_ _a\"></span>todos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>cada <span class=\"_ _a\"></span>uno <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>ejercicios <span class=\"_ _a\"></span>proyectados) <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>conllevan <span class=\"_ _a\"></span>tampoco <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>necesidad <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>reg<span class=\"_ _1\"></span>istro <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deterioro alguno. <span class=\"_ _9\"></span>S<span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>considerar <span class=\"_ _9\"></span>2.545 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>activos <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _6\"></span>derecho <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>uso, <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>impo<span class=\"_ _1\"></span>rte <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>recuperar <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>libros consolidados  asciende <span class=\"_ _8\"> </span>a<span class=\"_ _1\"></span>  32.<span class=\"_ _0\"></span>812  miles <span class=\"_ _d\"> </span>de  euros <span class=\"_ _d\"> </span>(para  u<span class=\"_ _0\"></span>n  n\u00famero <span class=\"_ _d\"> </span>total  d<span class=\"_ _0\"></span>e  5.5<span class=\"_ _0\"></span>50.000 <span class=\"_ _d\"> </span>acciones  de  Pr<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>mion Technology, GmbH<span class=\"ls15\">, </span>dicho valor unitario a recuperar es igual a 5,91 euros<span class=\"ls18\">).</span> Por otra parte, como refer<span class=\"_ _0\"></span>encia adicional, en l<span class=\"_ _0\"></span>a Junta Gener<span class=\"_ _0\"></span>al de d<span class=\"_ _1\"></span>icha sociedad <span class=\"_ _0\"></span>dependiente alemana celebrada el 17 de f<span class=\"_ _0\"></span>ebrero de <span class=\"_ _0\"></span>2017, se a<span class=\"_ _0\"></span>prob\u00f3 la transferencia <span class=\"_ _0\"></span>de la<span class=\"_ _0\"></span>s acciones en <span class=\"_ _0\"></span>propiedad de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>minoritarios a <span class=\"_ _0\"></span>cambio de<span class=\"_ _0\"></span> una <span class=\"_ _7\"></span>justa <span class=\"_ _a\"></span>compensaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>efectivo<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>concreto, <span class=\"_ _7\"></span>11,06 <span class=\"_ _7\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>t\u00edtulo, <span class=\"_ _7\"></span>cifra <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>acci\u00f3n <span class=\"_ _a\"></span>muy <span class=\"_ _7\"></span>superior <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>valor unitario actual a recuperar en libros consolidados. Del <span class=\"_ _1\"></span>resultado de <span class=\"_ _1\"></span>este a<span class=\"_ _1\"></span>n\u00e1lisis, l<span class=\"_ _1\"></span>os Administradores <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>consideran que <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 de <span class=\"_ _1\"></span>diciembre de <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span><span class=\"ls11\">no <span class=\"_ _c\"></span><span class=\"ls0\">se <span class=\"_ _b\"></span>pone <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>manifiesto <span class=\"_ _c\"></span>la <span class=\"_ _b\"></span>necesidad <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>realizar <span class=\"_ _b\"></span>correcci\u00f3n <span class=\"_ _b\"></span>valorativa <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>deterioro <span class=\"_ _c\"></span>adicional<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>registrado </span></span>en 2010 por importe <span class=\"ls11\">de</span> 3.600 miles de euros. Ascaso Factory, S.L.U El <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _7\"></span>recuperable <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>unid<span class=\"_ _1\"></span>ad <span class=\"_ _7\"></span>generadora <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>efectivo <span class=\"_ _6\"></span>(UGE) <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>sociada <span class=\"_ _7\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>comercio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Ascaso Factory, S.L.U. ha sido evaluado por referencia al<span class=\"_ _0\"></span> valor en uso, que ha si<span class=\"_ _0\"></span>do calculado en base a proyecciones de<span class=\"_ _0\"></span> flujo de efectivo (<span class=\"_ _0\"></span>aprobadas por <span class=\"_ _0\"></span>la Direcci\u00f3n) que representan <span class=\"_ _0\"></span>las mejores estimacione<span class=\"_ _0\"></span>s, cubriendo un <span class=\"_ _b\"></span>pe<span class=\"_ _1\"></span>r\u00edodo de<span class=\"_ _0\"></span> 5 <span class=\"_ _b\"></span>a\u00f1os <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>un <span class=\"_ _c\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _b\"></span>residual <span class=\"_ _c\"></span>estimado <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>renta <span class=\"_ _b\"></span>perpetua <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _c\"></span>se <span class=\"_ _b\"></span>explica <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>continuaci\u00f3n. <span class=\"_ _b\"></span>Al <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>ierre <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ejercicio 2023, la tasa de descuento antes de impuestos utilizada a efectos de este test de deterioro es del <span class=\"_ _1\"></span>13,6<span class=\"ls20\">%.</span> Ascaso Factory, <span class=\"_ _b\"></span>S.L<span class=\"_ _1\"></span>.U. (q<span class=\"_ _0\"></span>ue s<span class=\"_ _0\"></span>e integra <span class=\"_ _b\"></span>en el segme<span class=\"_ _0\"></span>nto de <span class=\"ff1\">Coffee <span class=\"_ _b\"></span>&amp; Vending Systems<span class=\"ff3\">) <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _0\"></span>domiciliada en <span class=\"_ _b\"></span>Gav\u00e1 </span></span>(Espa\u00f1a) <span class=\"_ _8\"> </span>y <span class=\"_ _9\"> </span>tiene <span class=\"_ _8\"> </span><span class=\"ls19\">46<span class=\"_ _1\"></span></span> <span class=\"_ _9\"> </span>empleados. <span class=\"_ _8\"> </span>Su <span class=\"_ _8\"> </span>actividad <span class=\"_ _9\"> </span>incluye <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>dise\u00f1o, <span class=\"_ _8\"> </span>fabricaci\u00f3n <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>comercializaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>m\u00e1quinas espresso tradicionales premium, as\u00ed como, recambios, acce<span class=\"_ _0\"></span>sorios y componentes. <span class=\"_ _1\"></span> La cifra de negocios de la UGE Ascaso Factory S.L.U en el ejercicio 2023 ha asc<span class=\"_ _0\"></span>endido a 9.724 miles de euros.<span class=\"_ _1\"></span> El beneficio en consolidaci\u00f3n antes de intereses e impuestos en 2023 ha<span class=\"_ _1\"></span> sido de 0,2 millones de euros. La previsi\u00f3n <span class=\"_ _1\"></span>del PIB real en <span class=\"_ _1\"></span>Norteam\u00e9rica y <span class=\"_ _1\"></span>en la eurozona en diciemb<span class=\"_ _1\"></span>re de<span class=\"_ _1\"></span> 2023 es i<span class=\"_ _1\"></span>gual a 2<span class=\"_ _1\"></span>,7% en 2024<span class=\"ls15\">, </span>2<span class=\"_ _1\"></span>,2<span class=\"ls20\">% </span>en 2025 <span class=\"ls17\">y </span>2,2% en 2026<span class=\"ls15\">. </span> Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _a\"></span>hip\u00f3tesis sobre cambios <span class=\"_ _1\"></span>en los <span class=\"_ _1\"></span>precios de <span class=\"_ _7\"></span>venta <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>volumen, <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>lanes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informaci\u00f3n <span class=\"_ _8\"> </span>re<span class=\"_ _1\"></span>ferente <span class=\"_ _9\"> </span>a <span class=\"_ _d\"> </span>las <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>resultados<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>de explotaci\u00f3n previstos en el an\u00e1lisis del test de deterioro en 2<span class=\"_ _0\"></span>02<span class=\"_ _1\"></span>3 de la UGE Ascaso es la siguiente: 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 33,7% 19,2% 22,6% 5,0% 5,0% Resultado de explotaci\u00f3n en miles euros (*)  1.611 2.087 2.735 3.044 3.353 Resultado de explotaci\u00f3n en % sobre INCN (*)  12,4% 13,5% 14,4% 15,3% 16,0% (*)  <span class=\"_ _1f\"> </span>El porcenta<span class=\"_ _0\"></span>je de con<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>umo de <span class=\"_ _0\"></span>mater<span class=\"_ _0\"></span>iales entre INC<span class=\"_ _0\"></span>N -antes <span class=\"_ _0\"></span>de ingre<span class=\"_ _0\"></span>sos por li<span class=\"_ _0\"></span>cencias- se man<span class=\"_ _b\"></span>tiene b\u00e1sicamente<span class=\"_ _0\"></span> estable. <span class=\"_ _0\"></span>Respec<span class=\"_ _0\"></span>to a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>agregad<span class=\"_ _0\"></span>o d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ot<span class=\"_ _1\"></span>ros <span class=\"_ _0\"></span>gastos<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>abricaci\u00f3n<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>tros <span class=\"_ _b\"></span>gastos de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>xplotaci\u00f3n,<span class=\"_ _0\"></span> el <span class=\"_ _b\"></span>crecimiento <span class=\"_ _b\"></span>anual promedio del period<span class=\"_ _0\"></span>o plurianual e<span class=\"_ _0\"></span>s del 8,8<span class=\"ls1e\">%.</span> Con car\u00e1cter <span class=\"_ _b\"></span>general, las <span class=\"_ _0\"></span>inversiones <span class=\"_ _0\"></span>para e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>proyectado no son <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ignificativas. Este <span class=\"_ _b\"></span>negocio no <span class=\"_ _0\"></span>precisa de<span class=\"_ _b\"></span> inversiones relevantes al ser poco intensivo en capital.  Para la e<span class=\"_ _0\"></span>stimaci\u00f3n del<span class=\"_ _0\"></span> valor <span class=\"_ _0\"></span>residual, tras <span class=\"_ _0\"></span>la r<span class=\"_ _0\"></span>eflexi\u00f3n realizada, <span class=\"_ _b\"></span>se ha considerado <span class=\"_ _0\"></span>un flujo <span class=\"_ _b\"></span>me<span class=\"_ _1\"></span>dio <span class=\"_ _0\"></span>sostenible y <span class=\"_ _0\"></span>una tasa de crecimiento prevista de 1<span class=\"ls1d\">% </span> El test <span class=\"_ _0\"></span>de i<span class=\"_ _0\"></span>mpairment del <span class=\"_ _0\"></span>ejercicio 2023 de<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>inversi\u00f3n en <span class=\"_ _0\"></span>Ascaso F<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>ctory, S.L.U. <span class=\"_ _0\"></span><span class=\"ffa\">se <span class=\"_ _0\"></span>ha realizado \u201c<span class=\"_ _0\"></span>pre NIIF <span class=\"_ _b\"></span>16\u201d: (i) </span>considerando <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>menor <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>caja <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la empresa y, por tanto, (ii) excluyendo los pa<span class=\"_ _0\"></span>sivos por arrendamiento seg\u00fan NIIF 16 de la<span class=\"_ _0\"></span> deuda financiera net<span class=\"_ _1\"></span>a. El valor recuperable de los recursos propios es igual al valor d<span class=\"_ _0\"></span>e la empresa menos su deuda financiera neta.<span class=\"_ _1\"></span> Desde una perspectiva de an\u00e1lisis de sensibilidad, varia<span class=\"_ _0\"></span>ciones de un 10% en la tasa de<span class=\"_ _0\"></span> descuento y/o en el valor<span class=\"_ _0\"></span> residual  proyectado <span class=\"_ _d\"> </span>no  conllevan <span class=\"_ _d\"> </span>la  necesidad <span class=\"_ _d\"> </span>de  registro  de <span class=\"_ _d\"> </span>deterioro  adi<span class=\"_ _0\"></span>cional  alguno.  O<span class=\"_ _0\"></span>tros  es<span class=\"_ _0\"></span>cenarios alternativos razonablemente posibles de cifra de neg<span class=\"_ _0\"></span>ocios (con variaciones negativas d<span class=\"_ _0\"></span>e hasta un 1<span class=\"_ _0\"></span>0% en la cifra de negocios en<span class=\"_ _0\"></span> todos <span class=\"_ _0\"></span>y cada u<span class=\"_ _0\"></span>no de <span class=\"_ _0\"></span>los ejercicios <span class=\"_ _0\"></span>proyectados) no <span class=\"_ _0\"></span>conllevan tam<span class=\"_ _0\"></span>poco la n<span class=\"_ _0\"></span>ecesidad de reg<span class=\"_ _0\"></span>istro d<span class=\"_ _0\"></span>e deterioro <span class=\"_ _a\"></span>adicional <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lguno. <span class=\"_ _a\"></span>El <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>recuperar <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>bros <span class=\"_ _1\"></span>consoli<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ados <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>sciende <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>22<span class=\"_ _1\"></span>.271 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros, <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>n incluir <span class=\"ls11\">908</span> miles de euros de activos por derecho de uso. Por <span class=\"_ _1\"></span>todo <span class=\"_ _1\"></span>ello, <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>resultado de <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>an\u00e1lisis <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>Adminis<span class=\"_ _1\"></span>tradores de <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante c<span class=\"_ _1\"></span>onsideran <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>al 3<span class=\"_ _1\"></span>1 de <span class=\"_ _0\"></span>diciembre <span class=\"_ _b\"></span>de 2<span class=\"_ _0\"></span>023 <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>se po<span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>manifiesto <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>necesidad <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>realizar <span class=\"_ _0\"></span>correcci\u00f3n <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alorativa <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _b\"></span>alguna.<span class=\"_ _1\"></span> SIA Vendon El importe recuperable de l<span class=\"_ _0\"></span>a unidad generadora d<span class=\"_ _0\"></span>e efectivo (UGE) asociada al<span class=\"_ _0\"></span> fondo de co<span class=\"_ _0\"></span>mercio de <span class=\"_ _1\"></span>SIA Vendon ha sido e<span class=\"_ _0\"></span>valuado por <span class=\"_ _0\"></span>referencia al<span class=\"_ _0\"></span> valor <span class=\"_ _0\"></span>en uso, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>ha sido <span class=\"_ _b\"></span>ca<span class=\"_ _1\"></span>lculado en <span class=\"_ _b\"></span>base a proyecciones <span class=\"_ _0\"></span>de flu<span class=\"_ _0\"></span>jo de e<span class=\"_ _0\"></span>fectivo (aprobadas <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>Direcci\u00f3n) <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>representan <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>mejores <span class=\"_ _b\"></span>estimaciones, <span class=\"_ _b\"></span>cubriendo <span class=\"_ _0\"></span>un <span class=\"_ _b\"></span>per\u00edodo <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>5 <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>\u00f1os <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>un va<span class=\"_ _0\"></span>lor residual <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>perpetua <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>explica <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>continuaci\u00f3n. <span class=\"_ _1\"></span>Al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2023, <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>tasa<span class=\"_ _0\"></span> de descuento antes de impuestos utilizada a efectos de este test de deterioro es del <span class=\"_ _1\"></span>15,2<span class=\"ls20\">%.</span> SIA <span class=\"_ _0\"></span>Vendon <span class=\"_ _b\"></span>(que <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>integra <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>el se<span class=\"_ _0\"></span>gmento <span class=\"_ _b\"></span>de <span class=\"ff1\">Payment <span class=\"_ _b\"></span>Technologies<span class=\"ff3\">) <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t\u00e1 <span class=\"_ _b\"></span>domiciliada <span class=\"_ _b\"></span>en Riga <span class=\"_ _b\"></span>(Letonia) <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>tiene </span></span>38<span class=\"ls0\"> <span class=\"_ _1\"></span>empleados. <span class=\"_ _a\"></span>Su <span class=\"_ _1\"></span>actividad <span class=\"_ _1\"></span>incluye <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>dise\u00f1o, <span class=\"_ _1\"></span>producci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>venta <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>soluciones <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IoT, <span class=\"_ _1\"></span>equipos <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>telemetr\u00eda <span class=\"_ _1\"></span>y </span>medios de pago para m\u00e1quinas de vending y caf\u00e9 La cifra de negocios de la UGE SIA Vendon en el ejercicio 2023 ha ascendido a 6.717 miles de euros. El beneficio en consolidaci\u00f3n antes de intereses e impuestos en 2023 ha sido de 0,4 m<span class=\"_ _1\"></span>illones de euros. La previsi\u00f3n del PIB real<span class=\"_ _1\"></span> en Norteam\u00e9rica y en la<span class=\"_ _1\"></span> Eurozona en diciembre d<span class=\"_ _1\"></span>e 2023 es igual a 2,7<span class=\"_ _1\"></span>% en 2024, <span class=\"_ _1\"></span>2,2<span class=\"ls20\">% </span>en 2025 y 2,2% en 2026.  Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios en<span class=\"_ _1\"></span> los precios de <span class=\"_ _7\"></span>venta <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>volumen, <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>lanes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informa<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _8\"> </span>referente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>resultados <span class=\"_ _8\"> </span>de explotaci\u00f3n previstos en el an\u00e1lisis del test de deterioro en 2<span class=\"_ _0\"></span>023 de la UGE <span class=\"_ _1\"></span>Vendon es la siguiente: 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 25,2% 30,8% 27,3% 10,0% 10,0% Resultado de explotaci\u00f3n en miles euros (*) 955<span class=\"ls0\"> </span>1.733 2.569 2.445 2.638 Resultado de explotaci\u00f3n en % sobre INCN (*)  11,4% 15,8% 18,4% 15,9% 15,6% (**)  <span class=\"_ _20\"> </span>El porcenta<span class=\"_ _0\"></span>je de con<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>umo de <span class=\"_ _0\"></span>mater<span class=\"_ _0\"></span>iales entre INC<span class=\"_ _0\"></span>N -antes <span class=\"_ _0\"></span>de ingre<span class=\"_ _0\"></span>sos por li<span class=\"_ _0\"></span>cencias- se man<span class=\"_ _b\"></span>tiene b\u00e1sicamente<span class=\"_ _0\"></span> estable. <span class=\"_ _0\"></span>Respec<span class=\"_ _0\"></span>to a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>agregad<span class=\"_ _0\"></span>o d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ot<span class=\"_ _1\"></span>ros <span class=\"_ _0\"></span>gastos<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>abricaci\u00f3n<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>tros <span class=\"_ _b\"></span>gastos de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>xplotaci\u00f3n,<span class=\"_ _0\"></span> el <span class=\"_ _b\"></span>crecimiento <span class=\"_ _b\"></span>anual promedio del period<span class=\"_ _0\"></span>o plurianual e<span class=\"_ _0\"></span>s del 16,2<span class=\"ls1e\">%.<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>Con car\u00e1cter <span class=\"_ _b\"></span>general, las <span class=\"_ _0\"></span>inversiones <span class=\"_ _0\"></span>para e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>proyectado no son <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ignificativas. Este <span class=\"_ _b\"></span>negocio no <span class=\"_ _0\"></span>precisa de<span class=\"_ _b\"></span> inversiones relevantes al ser poco intensivo en capital.  Para la e<span class=\"_ _0\"></span>stimaci\u00f3n del<span class=\"_ _0\"></span> valor <span class=\"_ _0\"></span>residual, tras <span class=\"_ _0\"></span>la r<span class=\"_ _0\"></span>eflexi\u00f3n realizada, <span class=\"_ _b\"></span>se ha considerado <span class=\"_ _0\"></span>un flujo <span class=\"_ _b\"></span>me<span class=\"_ _1\"></span>dio <span class=\"_ _0\"></span>sostenible y <span class=\"_ _0\"></span>una tasa de crecimiento prevista de 1%. El <span class=\"_ _d\"> </span>test <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>impairment <span class=\"_ _8\"> </span>del  ejercicio <span class=\"_ _8\"> </span>2023 <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>inversi\u00f3n <span class=\"_ _8\"> </span>en  SIA  Vendon <span class=\"_ _8\"> </span><span class=\"ffa\">se  h<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>realizado <span class=\"_ _8\"> </span>\u201cpre  NIIF <span class=\"_ _8\"> </span>16\u201d: <span class=\"_ _d\"> </span>(i) </span>considerando <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>menor <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>caja <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la empresa y, por tanto, (ii) excluyendo los pa<span class=\"_ _0\"></span>sivos por arrendamiento seg\u00fan NIIF 16 de la<span class=\"_ _0\"></span> deuda financiera neta<span class=\"_ _1\"></span>. El valor recuperable de los recursos propios es igual al valor d<span class=\"_ _0\"></span>e la empresa menos su deuda financiera neta.<span class=\"_ _1\"></span> Desde una perspectiva de an\u00e1lisis de sensibilidad, varia<span class=\"_ _0\"></span>ciones de un 10% en la tasa de<span class=\"_ _0\"></span> descuento y/o en el valor<span class=\"_ _0\"></span> residual  proyectado <span class=\"_ _d\"> </span>no  conllevan <span class=\"_ _d\"> </span>la  necesidad <span class=\"_ _d\"> </span>de  registro  de <span class=\"_ _d\"> </span>deterioro  adi<span class=\"_ _0\"></span>cional  alguno.  O<span class=\"_ _0\"></span>tros  es<span class=\"_ _0\"></span>cenarios alternativos razonablemente posibles de cifra de neg<span class=\"_ _0\"></span>ocios (con variaciones negativas d<span class=\"_ _0\"></span>e hasta un 1<span class=\"_ _0\"></span>0% en la cifra de negocios en<span class=\"_ _0\"></span> todos <span class=\"_ _0\"></span>y cada u<span class=\"_ _0\"></span>no de <span class=\"_ _0\"></span>los ejercicios <span class=\"_ _0\"></span>proyectados) no <span class=\"_ _0\"></span>conllevan tam<span class=\"_ _0\"></span>poco la n<span class=\"_ _0\"></span>ecesidad de reg<span class=\"_ _0\"></span>istro d<span class=\"_ _0\"></span>e deterioro <span class=\"_ _a\"></span>adicional <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lguno. <span class=\"_ _a\"></span>El <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>recuperar <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>bros <span class=\"_ _1\"></span>consoli<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ados <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>sciende <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>11<span class=\"_ _1\"></span>.538 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros, <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>n incluir <span class=\"ls11\">102</span> miles de euros de activos por derecho de uso. Por <span class=\"_ _1\"></span>todo <span class=\"_ _1\"></span>ello, <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>resultado de <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>an\u00e1lisis <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>Adminis<span class=\"_ _1\"></span>tradores de <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante c<span class=\"_ _1\"></span>onsideran <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>al 3<span class=\"_ _1\"></span>1 de <span class=\"_ _0\"></span>diciembre <span class=\"_ _b\"></span>de 2<span class=\"_ _0\"></span>023 <span class=\"_ _b\"></span>no se <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>one <span class=\"_ _b\"></span>de manif<span class=\"_ _0\"></span>iesto <span class=\"_ _b\"></span>la necesidad <span class=\"_ _c\"></span>de realizar <span class=\"_ _b\"></span>correcci\u00f3n <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alorativa <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _b\"></span>alguna.<span class=\"_ _a\"></span> 5.<span class=\"ls0\"> <span class=\"_ _3\"> </span>Otros <span class=\"_ _1\"></span>activos intangibles </span>5.<span class=\"ls0\">1 Elementos del inmovilizado <span class=\"ls15\">in</span>tangible  </span> <span class=\"_ _12\"> </span>El <span class=\"_ _1\"></span>desglose <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>saldo <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>movimientos <span class=\"_ _a\"></span>de este <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>balances <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _1\"></span>consoli<span class=\"_ _1\"></span>dados <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de diciembre de 2023 y 2022 <span class=\"ls19\">es<span class=\"_ _1\"></span></span> el siguiente:<span class=\"_ _2a\"> </span> Durante <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _9\"></span>2022, <span class=\"_ _6\"></span>tras <span class=\"_ _9\"></span>la <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ociedades <span class=\"_ _6\"></span>SIA <span class=\"_ _9\"></span>Vendon <span class=\"_ _6\"></span>y <span class=\"_ _9\"></span>Ascaso<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Fac<span class=\"_ _1\"></span>tory, <span class=\"_ _6\"></span>S.L.U. <span class=\"_ _9\"> </span>se proce<span class=\"ls11\">di\u00f3</span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>realizar <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>asignaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>fondo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>comercio <span class=\"_ _7\"></span>generado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>distintos <span class=\"_ _6\"></span>ep\u00edgrafes <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Inmovilizado Intangible tal y como se refleja en la tabla anterior. En <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span><span class=\"ls19\">on</span> <span class=\"_ _a\"></span><span class=\"ffa\">\u201cGastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Desarrollo\u201d <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>\u201cOtros\u201d, <span class=\"_ _1\"></span></span>los <span class=\"_ _a\"></span>saldos y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>movimientos <span class=\"_ _a\"></span>corresponden <span class=\"_ _1\"></span>fundamentalmente al <span class=\"ls0\">Subgrupo <span class=\"_ _0\"></span>Primion, as\u00ed <span class=\"_ _b\"></span>como a SIA <span class=\"_ _0\"></span>Vendon. <span class=\"ffa\">Adicionalment<span class=\"_ _0\"></span>e, en <span class=\"_ _0\"></span>el apartado <span class=\"_ _b\"></span>de \u201c<span class=\"_ _1\"></span><span class=\"ff3\">O</span>tros\u201d <span class=\"_ _0\"></span>se incluye <span class=\"_ _0\"></span>tambi\u00e9n la </span></span>marca de Ascaso Factory, S.L.U.  El Subg<span class=\"_ _1\"></span>rupo Primion l<span class=\"_ _1\"></span>leva a cabo <span class=\"_ _1\"></span>proyectos de <span class=\"_ _1\"></span>desarrollo que en <span class=\"_ _1\"></span>caso de <span class=\"_ _1\"></span>cumplir las co<span class=\"_ _1\"></span>ndiciones necesarias descritas en la Nota 3.b son activados como activos intangibles del Grupo.  Miles de euros Cartera de clientes Aplicaciones Inform\u00e1ticas Gastos de Desarrollo Otros Total Coste: Saldo al 31.12.21 - 5.658 10.762 2.486 18.906 Adiciones   <span class=\"ls0\">- </span>390<span class=\"ls0\"> </span>1.733 828<span class=\"ls0\"> </span>2.951 Retiros   <span class=\"ls0\">- </span>- - (14) (14) Diferencias de conversi\u00f3n   <span class=\"ls0\">- </span>(11) - - (11) Traspasos   <span class=\"ls0\">- </span>  <span class=\"ls0\">- </span>38<span class=\"ls0\"> </span>(38) - Incorporaci\u00f3n SIA Vendon (Nota 2.2.b.) 1.928 1.928 Incorporaci\u00f3n Ascaso (Nota 2.2.b.)   <span class=\"ls0\">- </span>154<span class=\"ls0\"> </span>-   <span class=\"ls0\">- </span>154<span class=\"ls0\"> </span>Asignaci\u00f3n \u201cPPA\u201d Vendon<span class=\"ff3\"> (Nota 2.2.b.) </span>1.700 - 1.100 1.100 3.900 Asignaci\u00f3n \u201cPPA\u201d Ascaso<span class=\"ff3\"> (Nota 2.2.b.) </span>6.900 - - 3.700 10.600 Saldo al 31.12.22 8.600 6.191 15.561 8.062 38.<span class=\"ls0\">414 </span>Adiciones   <span class=\"ls0\">- </span>782<span class=\"ls0\"> </span>97<span class=\"ls0\">2 </span>7<span class=\"ls11\">19</span> 2.473<span class=\"ls0\"> </span>Retiros   <span class=\"ls0\">- </span>  <span class=\"ls0\">(29) </span>- (<span class=\"ls11\">50</span>) (<span class=\"ls11\">79</span>) Diferencias de conversi\u00f3n   <span class=\"ls0\">- </span>4 - - 4 Traspasos   <span class=\"ls0\">- </span>  <span class=\"ls0\">- </span>(1<span class=\"ls0\">4) </span>14 - Saldo al 31.12.23 8.600 6.948<span class=\"ls0\"> </span>16.519 8.745<span class=\"ls0\"> </span>40.812 Amortizaci\u00f3n acumulada: Saldo al 31.12.21 - (5.171) (7.377) (1.983) (14.531) Dotaciones  (398) (<span class=\"ls11\">270</span>) (1.1<span class=\"ls11\">41</span>) (533) (2.342<span class=\"_ _2a\"> </span>) Retiros   <span class=\"ls0\">- </span>- - 14<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n   <span class=\"ls0\">- </span>11<span class=\"ls0\"> </span>- - 11<span class=\"ls0\"> </span>Incorporaci\u00f3n SIA Vendon (Nota 2.2.b.) - (775) (775) Incorporaci\u00f3n Ascaso (Nota 2.2.b.)   <span class=\"ls0\">- </span>(135) -   <span class=\"ls0\">- </span>(<span class=\"ls11\">135</span>) Saldo al 31.12.22 (398)<span class=\"ff3\"> </span>(5.<span class=\"ls11\">565</span>) (9.<span class=\"ls11\">293</span>) (2.502) (17.758) Dotaciones  (7<span class=\"ls11\">98)</span> (<span class=\"ls11\">380</span>) (2.270) (<span class=\"ls11\">492</span>) (3.940<span class=\"_ _2a\"> </span>)<span class=\"_ _2a\"> </span> Retiros   <span class=\"ls0\">- </span>- - 50<span class=\"ls0\"> </span>50<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n   <span class=\"ls0\">- </span>(4) - - (4) Traspasos   <span class=\"ls0\">- </span>20<span class=\"ls0\"> </span>(146) 146<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>Saldo al 31.12.23 (1.196) (5.929) (11.709) (2.<span class=\"ls11\">798</span>) (<span class=\"ls11\">21</span>.632) Valor neto contable al 31.12.22 8.202 626<span class=\"ls0\"> </span>6.268 5.560 20.656 Valor neto contable al 31.12.23 7.404 1.019 4.810 5.947 19.180<span class=\"_ _2a\"> </span>Los <span class=\"_ _7\"></span>proyectos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>desarrollo <span class=\"_ _6\"></span>activados <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>subgrupo <span class=\"_ _7\"></span>Primion <span class=\"_ _7\"></span>est\u00e1n <span class=\"_ _9\"> </span>relacionados <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>produc<span class=\"_ _1\"></span>tos, <span class=\"_ _7\"></span>sistemas <span class=\"_ _7\"></span>o servicios <span class=\"_ _9\"></span>que <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>nu<span class=\"_ _1\"></span>evos <span class=\"_ _6\"></span>o <span class=\"_ _9\"></span>que <span class=\"_ _6\"></span>mejoran <span class=\"_ _9\"></span>los <span class=\"_ _6\"></span>actuales <span class=\"_ _9\"></span>(control <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>acceso, <span class=\"_ _7\"></span>re<span class=\"_ _1\"></span>gistro <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>tiempos, <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>e riesgos) y se tratan, principalmente de<span class=\"_ _0\"></span> proyectos de software y hardware. <span class=\"ls11\">La</span> recuperaci\u00f3n de estos proyect<span class=\"_ _0\"></span>os se <span class=\"_ _8\"> </span>lleva <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>cabo <span class=\"_ _8\"> </span>mediante <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _8\"> </span>venta <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>estos <span class=\"_ _8\"> </span>productos <span class=\"_ _d\"> </span>o <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>e<span class=\"_ _1\"></span>stas <span class=\"_ _8\"> </span>nuevas <span class=\"_ _8\"> </span>funcionalidades <span class=\"_ _8\"> </span>(\u201cupgrades\u201d). Adicionalmente, al <span class=\"_ _1\"></span>final <span class=\"_ _1\"></span>de cada <span class=\"_ _1\"></span>ejercicio, se <span class=\"_ _1\"></span>revisa <span class=\"_ _1\"></span>que (i) <span class=\"_ _1\"></span>los pro<span class=\"_ _1\"></span>yectos finalizados, y <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>por tanto <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>est\u00e1n amortizando, <span class=\"_ _9\"> </span>est\u00e1n <span class=\"_ _9\"> </span>obteniendo <span class=\"_ _9\"></span>ingresos <span class=\"_ _9\"></span>suficientes <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>justificar <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>recuperaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _9\"> </span>valor <span class=\"_ _9\"> </span>neto <span class=\"_ _9\"> </span>contable registrado <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>balance <span class=\"ls17\">y <span class=\"_ _c\"></span><span class=\"ls0\">(ii) <span class=\"_ _0\"></span>los <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>royectos <span class=\"_ _b\"></span>no <span class=\"_ _0\"></span>finalizados <span class=\"_ _b\"></span>est\u00e1n <span class=\"_ _0\"></span>cumpliendo <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>plan <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>negocio <span class=\"_ _0\"></span>inicial, <span class=\"_ _b\"></span>as\u00ed co<span class=\"_ _0\"></span>mo </span></span>otros procedimientos que garantizan que se recuperar\u00e1 el valor del activo.  Al 31 de diciembre de 2023<span class=\"_ _1\"></span> los costes de desarrollo netos activados ascienden a 4.810 miles <span class=\"_ _1\"></span>de euros (6.268 miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2022<span class=\"ls18\">),</span> <span class=\"_ _a\"></span>siendo <span class=\"_ _a\"></span><span class=\"ls19\">97</span>2 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>adiciones <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>ejercicio resultantes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>trabajos <span class=\"_ _6\"></span>realizados <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _9\"></span>Subgrupo <span class=\"_ _7\"></span>Primion <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>inmovilizado<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>intangible <span class=\"_ _6\"></span>(<span class=\"ls11\">1.</span>6<span class=\"ls11\">98</span> <span class=\"_ _6\"></span>miles <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e euros <span class=\"_ _1\"></span>en 20<span class=\"_ _1\"></span>22) y <span class=\"_ _1\"></span>1.395 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>el gas<span class=\"_ _1\"></span>to de <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _1\"></span>(807 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros en<span class=\"_ _1\"></span> 2022<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>registrados <span class=\"ls19\">en </span>los c<span class=\"_ _1\"></span>orrespondientes e<span class=\"_ _1\"></span>p\u00edgrafes de <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>uenta de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>consolidada <span class=\"_ _1\"></span>adjunta c<span class=\"_ _1\"></span>orrespondiente <span class=\"_ _1\"></span>al ejercicio anual terminado al 31 de diciembre de 2023.  Adicionalmente  a <span class=\"_ _8\"> </span>la<span class=\"_ _1\"></span>  a<span class=\"_ _0\"></span>mortizaci\u00f3n  de <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _d\"> </span>proyectos  de <span class=\"_ _d\"> </span>I+D <span class=\"_ _d\"> </span>activados,  el <span class=\"_ _d\"> </span>Grupo  realiz<span class=\"_ _0\"></span>a  otros <span class=\"_ _8\"> </span>ga<span class=\"_ _1\"></span>stos <span class=\"_ _d\"> </span>de investigaci\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span>sarrollo <span class=\"_ _9\"> </span>que <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>imputan <span class=\"_ _9\"></span>directamente <span class=\"_ _6\"></span>a <span class=\"_ _9\"> </span>resultados, <span class=\"_ _9\"> </span>y <span class=\"_ _9\"></span>cuyo <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>2023 asciende <span class=\"ls19\">a </span>15.063 miles <span class=\"_ _0\"></span>de eu<span class=\"_ _0\"></span>ros (12.873 <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros en <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>022). La nat<span class=\"_ _0\"></span>uraleza de <span class=\"_ _0\"></span>los pri<span class=\"_ _0\"></span>ncipales gastos <span class=\"_ _0\"></span>de I+D <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>activad<span class=\"_ _1\"></span>os, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>registro<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ontable, <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span><span class=\"ffa\">corresponde <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>ep\u00edgrafes <span class=\"_ _7\"></span>\u201cGastos <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>personal\u201d <span class=\"_ _7\"></span>y </span>\u201cOtros <span class=\"_ _9\"> </span>gastos <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>explotaci\u00f3n<span class=\"_ _1\"></span><span class=\"ff3\">-</span>Servicios <span class=\"_ _9\"> </span>exterior<span class=\"_ _0\"></span>es\u201d<span class=\"ff3\"> <span class=\"_ _9\"> </span>(Nota <span class=\"_ _9\"> </span>20.3.) <span class=\"_ _9\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _9\"> </span>pueden <span class=\"_ _9\"> </span>identificar <span class=\"_ _6\"></span>en <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>cuenta <span class=\"_ _9\"></span>de<span class=\"_ _0\"></span> </span>p\u00e9rdidas y ganancias.   <span class=\"_ _12\"> </span>El <span class=\"_ _a\"></span>resto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>altas <span class=\"_ _a\"></span>corresponden, <span class=\"_ _a\"></span>principalmente, <span class=\"_ _a\"></span><span class=\"ls11\">a <span class=\"_ _a\"></span></span>modificaciones <span class=\"_ _a\"></span>realizadas <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>sistemas <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>nform\u00e1ticos <span class=\"_ _a\"></span>de gesti\u00f3n integral y <span class=\"_ _1\"></span>a otras altas de <span class=\"_ _1\"></span>aplicaciones inform\u00e1ticas<span class=\"_ _1\"></span>, tanto en<span class=\"_ _1\"></span> la Sociedad dominante <span class=\"_ _1\"></span>como en Ascaso Factory, <span class=\"_ _7\"></span>S.L.U. <span class=\"_ _7\"></span>donde <span class=\"_ _7\"></span>se <span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>llev<span class=\"_ _1\"></span>ado <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>cabo <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>cambio <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>ER<span class=\"_ _1\"></span>P<span class=\"ls15\">. <span class=\"_ _7\"></span></span>Los<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>re<span class=\"_ _1\"></span>tiros <span class=\"_ _a\"></span>corresponden<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>rincipalmente <span class=\"_ _a\"></span><span class=\"ls19\">a </span>bajas de activos intangibles que se encontraban en su mayor parte totalmente amortizados.  <span class=\"_ _12\"> </span>El <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _a\"></span>intangibles <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>explotaci\u00f3n <span class=\"_ _a\"></span>to<span class=\"_ _1\"></span>talmente <span class=\"_ _a\"></span>amortizados <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>uso <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de 20<span class=\"ls0\">23 asciende a 14.578 miles de euros (13.496 miles de euros al 31 de diciembre de <span class=\"ls19\">20<span class=\"_ _1\"></span></span>22).</span><span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "4.  <span class=\"_ _2\"> </span>Fondo de comercio El <span class=\"_ _7\"></span>desglose <span class=\"_ _6\"></span>habido <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>este <span class=\"_ _6\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>bala<span class=\"_ _1\"></span>nce <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _7\"></span>consolidado <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>ejercicios <span class=\"_ _7\"></span>2023 <span class=\"_ _6\"></span><span class=\"ls17\">y <span class=\"_ _7\"></span><span class=\"ls11\">20</span></span>22 <span class=\"_ _7\"></span><span class=\"ls19\">es</span> <span class=\"_ _6\"></span>el siguiente: Miles de euros 31.12.2023 31.12.2022 Coges, S.p.A. 35.658 35.658 Coffetek, Ltd.  5.397<span class=\"ls0\"> </span>5.288 Subgrupo Primion  9.043 9.043 Ascaso Factory, S.L.U. (Nota 2.2.b) 7.507 7.507 SIA Vendon (Nota 2.2.b) 6.347 6.347 Total 63.<span class=\"ls0\">952 </span>63.843 Las <span class=\"_ _b\"></span>unidades <span class=\"_ _b\"></span>generadoras <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efe<span class=\"_ _1\"></span>ctivo <span class=\"_ _b\"></span>correspondientes <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _b\"></span>fondos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>comercio <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>corresponden <span class=\"_ _b\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>ropias<span class=\"_ _0\"></span> sociedades legales o subgrupos. El <span class=\"_ _1\"></span>incremento <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>fondo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>comercio <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>Coffetek, Ltd. <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>debe <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>movimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>diferencias <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>conversi\u00f3n producido por la depreciaci\u00f3n de la libra esterlina respecto al euro (v\u00e9ase Nota 13.<span class=\"ls11\">10</span>). El fondo de comercio correspondiente al Subgrupo Primion, tiene el sigui<span class=\"_ _0\"></span>ente detalle por sociedades participadas<span class=\"_ _0\"></span> al <span class=\"ls0\">31 de diciembre de 2023 <span class=\"ls17\">y </span></span>20<span class=\"ls0\">22 (en <span class=\"_ _0\"></span>miles de euros): </span>31.12.2023 31.12.2022 Importe bruto- 12.643 12.643 Primion Technology, GmbH 7.586 7.586 Subgrupo GET (B\u00e9lgica) 5.057 5.057 De los que deterioro- (3.600) (3.600) Total 9.043 9.043 Coges, S.p.A. El <span class=\"_ _b\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>unidad <span class=\"_ _b\"></span>ge<span class=\"_ _1\"></span>neradora <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo (U<span class=\"_ _0\"></span>GE) <span class=\"_ _b\"></span>asociada <span class=\"_ _b\"></span>al <span class=\"_ _0\"></span>fondo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>comercio <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Cog<span class=\"_ _1\"></span>es, <span class=\"_ _b\"></span>S.p.A. (sociedad i<span class=\"_ _0\"></span>taliana qu<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>iene o<span class=\"_ _0\"></span>bteniendo <span class=\"_ _0\"></span>beneficios <span class=\"_ _b\"></span>desde<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _0\"></span>fecha <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e a<span class=\"_ _0\"></span>dquisici\u00f3n<span class=\"_ _1\"></span> y <span class=\"_ _b\"></span>que se <span class=\"_ _b\"></span>inte<span class=\"_ _1\"></span>gra <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>el segment<span class=\"_ _0\"></span>o de <span class=\"_ _a\"></span><span class=\"ff1 ls0\">Payment <span class=\"_ _7\"></span>Technologies<span class=\"ff3\">) <span class=\"_ _a\"></span>ha <span class=\"_ _7\"></span>sido <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>valuado <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>referencia <span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>valor <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>uso, <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>ha <span class=\"_ _7\"></span>sido <span class=\"_ _7\"></span>calculado <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>base <span class=\"_ _1\"></span>a </span></span>proyecciones  de <span class=\"_ _d\"> </span>flujo  de  efe<span class=\"_ _0\"></span>ctivo  (aprobadas <span class=\"_ _d\"> </span>por  la <span class=\"_ _d\"> </span>Direcci\u00f3n)  que  repr<span class=\"_ _0\"></span>esentan  las <span class=\"_ _8\"> </span>me<span class=\"_ _1\"></span>jores  e<span class=\"_ _0\"></span>stimaciones, cubriendo <span class=\"_ _9\"> </span>un <span class=\"_ _9\"> </span>per\u00edodo <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>5 <span class=\"_ _9\"> </span>a\u00f1os <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>un <span class=\"_ _9\"> </span>valor <span class=\"_ _9\"> </span>residual <span class=\"_ _9\"> </span>estimado <span class=\"_ _9\"> </span>como <span class=\"_ _9\"> </span>una<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>ren<span class=\"_ _1\"></span>ta <span class=\"_ _9\"> </span>perpetua <span class=\"_ _9\"> </span>seg\u00fan <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>explica <span class=\"_ _9\"> </span>a continuaci\u00f3n. Al cierre de<span class=\"_ _0\"></span>l ejercicio 2<span class=\"_ _0\"></span>023, la tasa <span class=\"_ _0\"></span>de descuento ant<span class=\"_ _0\"></span>es de impuestos <span class=\"_ _0\"></span>utilizada a efe<span class=\"_ _0\"></span>ctos de este <span class=\"_ _0\"></span>test<span class=\"_ _0\"></span> de deterioro es del 12,7% (13,1% en el ejercicio 2022<span class=\"_ _1\"></span>). La <span class=\"_ _a\"></span>cifra <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>negocios <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>UGE <span class=\"_ _a\"></span>Coges <span class=\"_ _7\"></span>- <span class=\"_ _a\"></span>medios <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>pago <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>vending <span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>aumentado <span class=\"_ _a\"></span>un 10,7%. El <span class=\"_ _6\"></span>beneficio <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>consolidaci\u00f3n <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>ntes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>in<span class=\"_ _1\"></span>tereses <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>impuestos <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"> </span>ha <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>7,3 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>illones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _9\"></span>(<span class=\"ls11\">5,</span>4 millones de euros en 2022<span class=\"ls18\">).</span> Cabe <span class=\"_ _d\"> </span>destacar  que <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>torno  a <span class=\"_ _8\"> </span>dos  terceras <span class=\"_ _d\"> </span>partes <span class=\"_ _8\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>ventas  de <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>UGE <span class=\"_ _d\"> </span>Coges  se <span class=\"_ _8\"> </span>rea<span class=\"_ _1\"></span>lizan <span class=\"_ _8\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _d\"> </span>Italia.<span class=\"_ _0\"></span> Hist\u00f3ricamente, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cifra d<span class=\"_ _0\"></span>e n<span class=\"_ _0\"></span>egocios <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a UG<span class=\"_ _0\"></span>E Co<span class=\"_ _b\"></span>g<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ha <span class=\"_ _b\"></span>vi<span class=\"_ _1\"></span>sto <span class=\"_ _0\"></span>afectada <span class=\"_ _0\"></span>negativamente <span class=\"_ _b\"></span>en entornos <span class=\"_ _b\"></span>de PIB <span class=\"_ _0\"></span>real<span class=\"_ _0\"></span> negativo y positivamente en el caso contrario.<span class=\"_ _2a\"> </span>La previsi\u00f3n d<span class=\"_ _1\"></span>el PIB <span class=\"_ _1\"></span>real en Italia<span class=\"_ _1\"></span> seg\u00fan su <span class=\"_ _1\"></span>Banco Central <span class=\"_ _1\"></span>en diciembre <span class=\"_ _1\"></span>de 202<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span> es igual a<span class=\"_ _1\"></span> 0,7<span class=\"_ _1\"></span><span class=\"ls1d\">% </span>en 2023, <span class=\"_ _1\"></span>0,6 en 202<span class=\"ls0\">4<span class=\"ls15\">, </span>1,1% en 2025 <span class=\"ls17\">y </span>1,1% e<span class=\"_ _0\"></span>n 2026<span class=\"ls15\">.<span class=\"_ _2a\"> </span></span></span>Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios en<span class=\"_ _1\"></span> los precios de <span class=\"_ _7\"></span>venta <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>volumen, <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>lanes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informa<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _8\"> </span>referente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>resultados <span class=\"_ _8\"> </span>de explotaci\u00f3n previstos en el an\u00e1lisis del test de deterioro en 2<span class=\"_ _0\"></span>02<span class=\"_ _1\"></span>3 de la UGE Coges es la siguiente: 202<span class=\"ls0\">4 </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 4,<span class=\"ls0\">7% </span>10,0% 8,2% 5,3% 5,0% Resultado de explotaci\u00f3n en miles euros (*)  7.543 8.276 8.850 9.138 9.634 Resultado de explotaci\u00f3n en % sobre INCN (*)  31,5% 31,4% 31,1% 30,5% 30,6% (*)  <span class=\"_ _1f\"> </span>El porcenta<span class=\"_ _0\"></span>je de con<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>umo de <span class=\"_ _0\"></span>mater<span class=\"_ _0\"></span>iales entre INC<span class=\"_ _0\"></span>N -antes <span class=\"_ _0\"></span>de ingre<span class=\"_ _0\"></span>sos por li<span class=\"_ _0\"></span>cencias- se man<span class=\"_ _b\"></span>tiene b\u00e1sicamente<span class=\"_ _0\"></span> estable. <span class=\"_ _0\"></span>Respec<span class=\"_ _0\"></span>to a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>agregad<span class=\"_ _0\"></span>o d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ot<span class=\"_ _1\"></span>ros <span class=\"_ _0\"></span>gastos<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>abricaci\u00f3n<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>tros <span class=\"_ _b\"></span>gastos de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>xplotaci\u00f3n,<span class=\"_ _0\"></span> el <span class=\"_ _b\"></span>crecimiento <span class=\"_ _b\"></span>anual promedio del period<span class=\"_ _0\"></span>o plurianual e<span class=\"_ _0\"></span>s del 9,3<span class=\"ls1e\">%.</span> Con <span class=\"_ _9\"> </span>car\u00e1cter <span class=\"_ _9\"> </span>general, <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>inversiones <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>periodo <span class=\"_ _9\"> </span>proyectado <span class=\"_ _9\"> </span>ser\u00e1n <span class=\"_ _9\"></span>similares <span class=\"_ _9\"> </span>a <span class=\"_ _9\"></span>las <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>mortizaciones. <span class=\"_ _9\"> </span>Este negocio no precisa de inversiones relevantes al ser poco inte<span class=\"_ _0\"></span>nsivo en capital. <span class=\"_ _1\"></span> Para la e<span class=\"_ _0\"></span>stimaci\u00f3n del<span class=\"_ _0\"></span> valor <span class=\"_ _0\"></span>residual, tras <span class=\"_ _0\"></span>la reflexi\u00f3n r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>alizada, se <span class=\"_ _b\"></span>h<span class=\"_ _1\"></span>a cons<span class=\"_ _0\"></span>iderado un <span class=\"_ _0\"></span>flujo medio <span class=\"_ _b\"></span>so<span class=\"_ _1\"></span>stenible y<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span>a tasa de crecimiento prevista de 0,83% (al igual que en el ejercicio 2022<span class=\"ls18\">).</span> El <span class=\"_ _9\"> </span>test <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>impairment <span class=\"_ _8\"> </span>del <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _8\"> </span>2023 <span class=\"_ _8\"> </span><span class=\"ffa\">de <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>inversi\u00f3n <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>Coges, <span class=\"_ _9\"> </span>S.p.A. <span class=\"_ _9\"> </span>se <span class=\"_ _8\"> </span>ha <span class=\"_ _9\"> </span>realizado <span class=\"_ _8\"> </span>\u201cpre <span class=\"_ _9\"> </span>NIIF <span class=\"_ _9\"> </span>1<span class=\"_ _1\"></span>6\u201d: <span class=\"_ _9\"> </span>(i) </span>considerando <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>menor <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>caja <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la empresa y, por tanto, (ii) excluyendo los pa<span class=\"_ _0\"></span>sivos por arrendamiento seg\u00fan NIIF 16 de la deuda financiera neta. El valor recuperable de los recursos propios es igual al valor d<span class=\"_ _0\"></span>e la empresa menos su deuda financiera neta.<span class=\"_ _1\"></span> Desde una perspectiva de an\u00e1lisis de sensibilidad, varia<span class=\"_ _0\"></span>ciones de un 10% en la tasa de<span class=\"_ _0\"></span> descuento y/o en el valor<span class=\"_ _0\"></span> residual  proyectado <span class=\"_ _d\"> </span>no  conllevan <span class=\"_ _d\"> </span>la  necesidad <span class=\"_ _d\"> </span>de  registro  de <span class=\"_ _d\"> </span>deterioro  adi<span class=\"_ _0\"></span>cional  alguno.  O<span class=\"_ _0\"></span>tros  es<span class=\"_ _0\"></span>cenarios alternativos razonablemente posibles de cifra de neg<span class=\"_ _0\"></span>ocios (con variaciones negativas d<span class=\"_ _0\"></span>e hasta un 1<span class=\"_ _0\"></span>0% en la cifra de negocios en<span class=\"_ _0\"></span> todos <span class=\"_ _0\"></span>y cada u<span class=\"_ _0\"></span>no de <span class=\"_ _0\"></span>los ejercicios <span class=\"_ _0\"></span>proyectados) no <span class=\"_ _0\"></span>conllevan tam<span class=\"_ _0\"></span>poco la n<span class=\"_ _0\"></span>ecesidad de reg<span class=\"_ _0\"></span>istro d<span class=\"_ _0\"></span>e deterioro <span class=\"_ _a\"></span>adicional <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lguno. <span class=\"_ _a\"></span>El <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>recuperar <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>bros <span class=\"_ _1\"></span>consoli<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ados <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>sciende <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>40<span class=\"_ _1\"></span>.713 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros, <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>n incluir 2.135 miles de euros de activos por derecho de uso. La <span class=\"_ _0\"></span><span class=\"ls0\">UGE <span class=\"_ _0\"></span>Coges ha <span class=\"_ _b\"></span>obtenido beneficios <span class=\"_ _b\"></span>todos los <span class=\"_ _0\"></span>a\u00f1os <span class=\"_ _0\"></span>desde <span class=\"_ _0\"></span>su adquisici\u00f3n en <span class=\"_ _b\"></span>2005 y <span class=\"_ _0\"></span>ha r<span class=\"_ _0\"></span>epartido <span class=\"_ _0\"></span>dividendos <span class=\"_ _b\"></span>co<span class=\"_ _a\"></span><span class=\"ls19\">n </span></span>regularidad (entre 2006 y 2023 un importe agregado de <span class=\"ls19\">66<span class=\"_ _1\"></span></span>,9 <span class=\"ls1f\">mi</span>llones de euros<span class=\"ls18\">).<span class=\"_ _2a\"> </span></span>Por <span class=\"_ _1\"></span>todo <span class=\"_ _1\"></span>ello, <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>resultado de <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>an\u00e1lisis <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>Adminis<span class=\"_ _1\"></span>tradores <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>consideran <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 de <span class=\"_ _0\"></span>diciembre <span class=\"_ _b\"></span>de 2<span class=\"_ _0\"></span>023 <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>se po<span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>manifiesto <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>necesidad <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>realizar <span class=\"_ _0\"></span>correcci\u00f3n <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alorativa <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _b\"></span>alguna.<span class=\"_ _2a\"> </span>Coffetek, Ltd. El <span class=\"_ _a\"></span>importe <span class=\"_ _1\"></span>recupe<span class=\"_ _1\"></span>rable <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>unidad <span class=\"_ _1\"></span>generadora <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>efectivo <span class=\"_ _a\"></span>asociada <span class=\"_ _a\"></span>al <span class=\"_ _1\"></span>fondo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>comercio <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>Coffetek, <span class=\"_ _a\"></span>Ltd. <span class=\"_ _1\"></span>ha sido <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>valuado <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>referencia <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>uso, <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>ha <span class=\"_ _a\"></span>sido <span class=\"_ _1\"></span>calc<span class=\"_ _1\"></span>ulado <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>base <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>proyecciones <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>flujo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>efectivo (aprobadas <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>Direcci\u00f3n) <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>represen<span class=\"_ _1\"></span>tan <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>mejores <span class=\"_ _0\"></span>estimaciones, <span class=\"_ _b\"></span>cubriendo <span class=\"_ _b\"></span>un p<span class=\"_ _0\"></span>er\u00edodo <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>5 <span class=\"_ _b\"></span>a\u00f1os <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>valor residual <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>renta <span class=\"_ _1\"></span>perpetua<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>explica <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontinuaci\u00f3n<span class=\"ls13\">. <span class=\"_ _a\"></span></span>Al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>tasa de descuento antes de impuestos utilizada a efectos<span class=\"_ _0\"></span> de este test de<span class=\"_ _1\"></span> deterioro es del 12,3% <span class=\"_ _0\"></span>(11,8<span class=\"ls20\">% </span>e<span class=\"_ _1\"></span>n el ejercicio<span class=\"_ _0\"></span> 20<span class=\"ls0\">22).  </span>Coffetek, Ltd. <span class=\"_ _1\"></span>(que se<span class=\"_ _1\"></span> integra en <span class=\"_ _1\"></span>el segmento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span><span class=\"ff1\">Coffee <span class=\"_ _1\"></span>&amp; Vending <span class=\"_ _1\"></span>Systems</span><span class=\"ls18\">) </span>es<span class=\"_ _1\"></span>t\u00e1 domiciliada en <span class=\"_ _1\"></span>Bristol (Reino Unido) y <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span><span class=\"ls11\">65</span> empl<span class=\"_ _1\"></span>eados. Su <span class=\"_ _1\"></span>actividad incluye <span class=\"_ _1\"></span>el d<span class=\"_ _1\"></span>ise\u00f1o, fabricaci\u00f3n y <span class=\"_ _1\"></span>comercializaci\u00f3n d<span class=\"_ _1\"></span>e m\u00e1quinas <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>caf\u00e9 autom\u00e1ticas <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>ara <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>industria <span class=\"_ _9\"> </span>del <span class=\"_ _8\"> </span>Vending <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>ector <span class=\"_ _9\"> </span>Horeca<span class=\"_ _a\"></span>. <span class=\"_ _9\"> </span>La <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>ayor <span class=\"_ _9\"> </span>parte <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>sus <span class=\"_ _8\"> </span>ingresos <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>gastos <span class=\"_ _8\"> </span>se encuentran determinados en libras esterlinas. La <span class=\"_ _1\"></span>evoluci\u00f3n <span class=\"_ _1\"></span>del importe <span class=\"_ _1\"></span>neto d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la cifra <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocios <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>UGE Coffetek <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libras <span class=\"_ _1\"></span>esterlinas ha<span class=\"_ _1\"></span>sta 2<span class=\"_ _1\"></span>0<span class=\"_ _a\"></span>23 ha<span class=\"_ _1\"></span> sido <span class=\"_ _1\"></span>la siguiente: \u00b4GBP000 2013<span class=\"ls0\"> </span>2014<span class=\"ls0\"> </span>2015<span class=\"ls0\"> </span>2016<span class=\"ls0\"> </span>2017<span class=\"ls0\"> </span>2018<span class=\"ls0\"> </span>2019<span class=\"ls0\"> </span>2020<span class=\"ls0\"> </span>2021<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>Importe <span class=\"_ _10\"> </span>neto <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>la <span class=\"_ _10\"> </span>cifra <span class=\"_ _10\"> </span>de negocios UGE Coffetek (INCN) 9.696 11.779 12.737 13.263 14.433 15.666 14.197 10.522 17.399 21.489 21.043 Crecimiento anual (%) 21,5% 8,1% 4,1% 8,8% 8,5% -9,4% -25,8% 65,4% 23,5% -2,1% El <span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>eneficio <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>consolidaci\u00f3n <span class=\"_ _6\"></span>antes <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>ntereses <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>impuestos <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"> </span>ha <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span><span class=\"ls19\">3,</span>3 <span class=\"_ _6\"></span>millones <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _9\"></span>(3,5 millones <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2). <span class=\"_ _1\"></span>Adicionalmente, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Sociedad <span class=\"_ _a\"></span>ha <span class=\"_ _1\"></span>obtenido <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3 <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>argen <span class=\"_ _1\"></span>bruto <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>,2 <span class=\"_ _1\"></span>millones de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>ventas <span class=\"_ _1\"></span>internas <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>componentes <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>subconjuntos <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>UGE <span class=\"_ _a\"></span>Coffetek <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ls11\">1,</span>2<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>illones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>2022<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls14\">y </span>1,1 millones de euros en 2021<span class=\"ls18\">).</span> Seg\u00fan <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Ba<span class=\"_ _1\"></span>nco <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Inglaterra <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>febrero <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4, <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>previsi\u00f3n <span class=\"_ _1\"></span>real <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>Reino <span class=\"_ _1\"></span>Unido <span class=\"_ _1\"></span>era <span class=\"_ _a\"></span>igual <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>0,0% <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>2024<span class=\"ls13\">, <span class=\"_ _1\"></span></span> 0,5% en 2025, 0,8 en 2026 <span class=\"ls17\">y </span>1,5% en 2027<span class=\"ls15\">. </span> El <span class=\"_ _9\"></span>Grupo <span class=\"_ _6\"></span>Azkoyen <span class=\"_ _9\"> </span>sigue <span class=\"_ _9\"></span>dedicando <span class=\"_ _6\"></span>importantes <span class=\"_ _9\"> </span>recursos <span class=\"_ _6\"></span>para <span class=\"_ _8\"> </span>innovaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>su <span class=\"_ _6\"></span>gama <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>roductos <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>caf\u00e9 profesional y de vending. Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios en<span class=\"_ _1\"></span> los precios de <span class=\"_ _7\"></span>venta <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>olumen <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>expectativas <span class=\"_ _7\"></span>futuras <span class=\"_ _7\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>planes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informac<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _8\"> </span>referente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>resultados <span class=\"_ _8\"> </span>de explotaci\u00f3n <span class=\"_ _7\"></span>previstos <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>an\u00e1lisis <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>test <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>terioro <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>202<span class=\"_ _a\"></span>3 <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>UGE <span class=\"_ _7\"></span>Coffetek, <span class=\"_ _7\"></span>con <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>mode<span class=\"_ _1\"></span>rado <span class=\"_ _a\"></span>factor corrector <span class=\"_ _7\"></span>decreciente <span class=\"_ _7\"></span>exclusivamente <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>efectos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>test <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>plane<span class=\"_ _1\"></span>s <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>negocio <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>citada <span class=\"_ _7\"></span>UGE, <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>la siguiente:<span class=\"_ _2a\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 3,<span class=\"ls0\">7% </span>6,2% 6,1% 3,<span class=\"ls0\">0% </span>3,<span class=\"ls0\">0% </span>Resultado de explotaci\u00f3n en miles euros (*)  3.474<span class=\"ls0\"> </span>3.626<span class=\"ls0\"> </span>3.916<span class=\"ls0\"> </span>4.006<span class=\"ls0\"> </span>4.192<span class=\"ls0\"> </span>Resultado de explotaci\u00f3n en % sobre INCN (*)  13,8% 13,<span class=\"ls0\">6% </span>13,<span class=\"ls0\">8% </span>14,0% 14,0% (*) <span class=\"_ _13\"> </span>El <span class=\"_ _1\"></span>porcentaje <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>consumo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>materiales <span class=\"_ _1\"></span>entre <span class=\"_ _1\"></span>INCN se <span class=\"_ _a\"></span>mantiene b\u00e1sicamente <span class=\"_ _1\"></span>estable<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>Respecto <span class=\"_ _1\"></span>al agregado de <span class=\"_ _1\"></span>otros <span class=\"_ _1\"></span>gastos<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>fabricaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>otros gastos <span class=\"_ _1\"></span>recurrentes de <span class=\"_ _1\"></span>explotaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>(incluyendo<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>de inv<span class=\"_ _1\"></span>esti<span class=\"_ _0\"></span>gaci\u00f3n y desarrollo), el<span class=\"_ _0\"></span> crecimiento anua<span class=\"_ _0\"></span>l promedio del periodo plur<span class=\"_ _0\"></span>ianual<span class=\"_ _0\"></span> es del 5,7<span class=\"ls1e\">%.<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>Con car\u00e1cter general, Cof<span class=\"_ _0\"></span>fetek, Ltd. no <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>recisa de i<span class=\"_ _0\"></span>nversiones anuales signi<span class=\"_ _0\"></span>ficativas. Tras l<span class=\"_ _0\"></span>as obras <span class=\"_ _0\"></span>singulares de adecuaci\u00f3n y<span class=\"_ _1\"></span> otras <span class=\"_ _1\"></span>inversiones <span class=\"_ _1\"></span>productivas para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>nuevo inmue<span class=\"_ _1\"></span>ble realizadas <span class=\"_ _1\"></span>en 2<span class=\"_ _1\"></span>019 (1,2 <span class=\"_ _1\"></span>millones <span class=\"_ _1\"></span>de e<span class=\"_ _1\"></span>uros) y el registro de 2,2 mi<span class=\"_ _0\"></span>llones de euros de a<span class=\"_ _0\"></span>ctivos por derecho de <span class=\"_ _0\"></span>uso (y cuyo valor <span class=\"_ _0\"></span>a 31 de di<span class=\"_ _0\"></span>ciembre de 2023 es 1,3 millones de euros), el valor neto contable del activo no corriente a 31 de diciembre de 202<span class=\"_ _1\"></span>3 es de <span class=\"ls11\">2,</span>2 millones de euros. <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>resto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los activos<span class=\"_ _1\"></span> netos <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>circulante <span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>erativo. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>crecimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>ventas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>del b<span class=\"_ _1\"></span>eneficio <span class=\"_ _1\"></span>antes<span class=\"_ _0\"></span> de impuestos conlleva una inversi\u00f3n en capital circulante similar hasta en tanto se alcan<span class=\"_ _0\"></span>za una actividad estable.<span class=\"_ _1\"></span> Para la e<span class=\"_ _0\"></span>stimaci\u00f3n del<span class=\"_ _0\"></span> valor re<span class=\"_ _0\"></span>sidual, tras l<span class=\"_ _0\"></span>a reflexi\u00f3n <span class=\"_ _0\"></span>realizada, <span class=\"_ _0\"></span>se ha <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onsiderado <span class=\"_ _0\"></span>un flujo <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>edio sostenible <span class=\"_ _0\"></span>y u<span class=\"_ _0\"></span>na tasa de crecimiento prevista de 1% (al igual que en el ejercicio 2022<span class=\"ls18\">).</span> El <span class=\"_ _9\"> </span>te<span class=\"_ _1\"></span>st <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>impairment <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>ejercicio <span class=\"_ _9\"> </span>2<span class=\"_ _1\"></span>023 <span class=\"_ _8\"> </span><span class=\"ffa\">de <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>inversi\u00f3n <span class=\"_ _8\"> </span>en <span class=\"_ _9\"> </span>Coffe<span class=\"_ _1\"></span>tek, <span class=\"_ _9\"> </span>Ltd<span class=\"_ _1\"></span>. <span class=\"_ _9\"> </span>se <span class=\"_ _8\"> </span>ha <span class=\"_ _8\"> </span>realizado <span class=\"_ _9\"> </span>\u201cpre<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>NIIF <span class=\"_ _8\"> </span>16\u201d: <span class=\"_ _8\"> </span>(i) </span>considerando <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>menor <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>caja <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la empresa y, por tanto, (ii) excluyendo los pa<span class=\"_ _0\"></span>sivos por arrendamiento seg\u00fan <span class=\"_ _1\"></span>NIIF 16 de la deuda fina<span class=\"_ _0\"></span>nciera neta. El valor recuperable de los recursos propios es igual al valor d<span class=\"_ _0\"></span>e la empresa menos su deuda financiera neta.  <span class=\"_ _1\"></span> Desde una perspectiva de an\u00e1lisis de sensibilidad, varia<span class=\"_ _0\"></span>ciones de un 10% en la tasa de<span class=\"_ _0\"></span> descuento y/o en el valor<span class=\"_ _0\"></span> residual <span class=\"_ _9\"> </span>proyectado <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>conlle<span class=\"_ _0\"></span>van <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>necesidad <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>registro <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>alguno. <span class=\"_ _9\"></span>O<span class=\"_ _0\"></span>tros <span class=\"_ _9\"> </span>escenarios <span class=\"_ _9\"></span>alterna<span class=\"_ _0\"></span>tivos razonablemente posible<span class=\"_ _0\"></span>s de <span class=\"_ _b\"></span>cifra de negocios (<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _0\"></span>variaciones negati<span class=\"_ _0\"></span>vas de <span class=\"_ _b\"></span>hasta<span class=\"_ _1\"></span> u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>10% <span class=\"_ _0\"></span>en la <span class=\"_ _0\"></span>cifra <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>negocios en <span class=\"_ _a\"></span>todos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>cada <span class=\"_ _a\"></span>uno <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>ejercicios <span class=\"_ _a\"></span>proyectados) <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>conllevan <span class=\"_ _a\"></span>tampoco <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>necesidad <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>reg<span class=\"_ _1\"></span>istro <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deterioro alguno. El importe <span class=\"_ _0\"></span>a recuperar <span class=\"_ _0\"></span>en libros consolidados <span class=\"_ _0\"></span>asciende a 11.342 <span class=\"_ _0\"></span>miles de euro<span class=\"_ _0\"></span>s<span class=\"ls15\">, </span>sin <span class=\"_ _0\"></span>incluir 1.285 miles de<span class=\"_ _0\"></span> euros de activos por derecho de uso. Por <span class=\"_ _7\"></span>to<span class=\"_ _1\"></span>do <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>llo, <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _7\"></span>resultado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>este <span class=\"_ _6\"></span>an\u00e1lisis <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>Administradores <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>Sociedad <span class=\"_ _6\"></span>dominante <span class=\"_ _6\"></span>consideran <span class=\"_ _6\"></span><span class=\"ls11\">que <span class=\"_ _6\"></span></span>la evoluci\u00f3n <span class=\"_ _1\"></span>previsible d<span class=\"_ _1\"></span>e la <span class=\"_ _1\"></span>actividad p<span class=\"_ _1\"></span>ermitir\u00e1 cumplir <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>sus prev<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>siones <span class=\"_ _1\"></span>para los <span class=\"_ _1\"></span>pr\u00f3ximos a\u00f1<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span><span class=\"ls17\">y <span class=\"ls11\">que <span class=\"_ _1\"></span></span></span>por <span class=\"_ _1\"></span>tanto no <span class=\"_ _1\"></span>existe <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>adicional <span class=\"_ _1\"></span>algun<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>registrado e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2010 <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>de 3.000 miles de euros.  Subgrupo Primion Al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de diciembre<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3 se <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>realizado <span class=\"_ _1\"></span>la ev<span class=\"_ _1\"></span>aluaci\u00f3n del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>uso <span class=\"_ _1\"></span>en funci<span class=\"_ _1\"></span>\u00f3n del <span class=\"_ _1\"></span>comportamiento de<span class=\"_ _1\"></span> las principales variables en <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>3 respecto <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>estimaciones r<span class=\"_ _0\"></span>ealizadas para <span class=\"_ _0\"></span>dicho ejercicio <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n 202<span class=\"_ _1\"></span>2 y la<span class=\"_ _0\"></span>s previstas respecto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>actividad <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>resultados <span class=\"_ _1\"></span>futuros <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mpacto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>futuros, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ubriendo <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>periodo de <span class=\"_ _a\"></span>5 <span class=\"_ _1\"></span>a\u00f1os. <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lor <span class=\"_ _1\"></span>residual <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>ha <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>una <span class=\"_ _1\"></span>renta <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>rpetua s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>explica <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontinuaci\u00f3n. <span class=\"_ _1\"></span>Al <span class=\"_ _1\"></span>cierre del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span><span class=\"ls11\">202</span>3, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>tasa <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>descuento <span class=\"_ _a\"></span>antes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>impuestos <span class=\"_ _a\"></span>utilizada <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>efectos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>est<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>test <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>del 12,2% (12,5% en el ejercicio 2022<span class=\"ls18\">).</span> Las <span class=\"_ _9\"> </span>ventas <span class=\"_ _9\"></span>del <span class=\"_ _6\"></span>Subgrupo <span class=\"_ _9\"> </span>Primion <span class=\"_ _9\"> </span>han <span class=\"_ _9\"></span>aumentado <span class=\"_ _6\"></span>un <span class=\"_ _8\"> </span>8,2% <span class=\"_ _9\"> </span>respecto <span class=\"_ _9\"></span>al <span class=\"_ _6\"></span>ejercicio <span class=\"_ _9\"> </span>anterior. <span class=\"_ _9\"> </span>Asimismo, <span class=\"_ _6\"></span>a <span class=\"_ _9\"> </span>31 <span class=\"_ _9\"> </span>de diciembre <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>3 <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>cartera <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>pedidos, <span class=\"_ _7\"></span>incluyendo <span class=\"_ _a\"></span>proyectos <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>contratos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>mantenimiento, <span class=\"_ _a\"></span>asciende <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>53,5 millones de euros, un 13,3% superior a la de cierre del a\u00f1o anterior.<span class=\"_ _2a\"> </span>  El EBITDA en consolidaci\u00f3n excluyendo los efectos de NIIF 16 ob<span class=\"_ _1\"></span>tenido por el Subgrupo Primion ha ascendido a 3,6 millones de euros en 2023 (7,5 millones de euros en 2022).  Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios <span class=\"_ _a\"></span>en l<span class=\"_ _1\"></span>os precios de <span class=\"_ _7\"></span>venta <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>volumen, <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>lanes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informaci\u00f3n <span class=\"_ _8\"> </span>re<span class=\"_ _1\"></span>ferente <span class=\"_ _9\"> </span>a <span class=\"_ _d\"> </span>las <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>resultados<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>de explotaci\u00f3n previstos en el an\u00e1lisis del test de deterioro en 2023 del Subgrupo Primion es la siguiente:  2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 8,<span class=\"ls0\">9% </span>7,0% 7,5% 3,0% 3,0% Resultado de explotaci\u00f3n en miles euros (*)  3.412 4.843 6.804 6.935 7.071 Resultado de explotaci\u00f3n en % sobre INCN (*)  5,2% 6,9% 9,0% 9,0% 8,9% (*) <span class=\"_ _13\"> </span>El <span class=\"_ _a\"></span>porcentaje <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>consumo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>materiales <span class=\"_ _a\"></span>entre <span class=\"_ _7\"></span>INCN <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>mantiene <span class=\"_ _a\"></span>estable, <span class=\"_ _7\"></span>con <span class=\"_ _a\"></span>car\u00e1cter <span class=\"_ _a\"></span>general. <span class=\"_ _a\"></span>Respecto <span class=\"_ _a\"></span>al agregado <span class=\"_ _b\"></span>de otros <span class=\"_ _b\"></span>gastos de <span class=\"_ _b\"></span>fabricaci\u00f3n <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>otros ga<span class=\"_ _0\"></span>stos <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>explotaci\u00f3n, <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>recimiento <span class=\"_ _b\"></span>anual<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>promedio del <span class=\"_ _c\"></span>peri<span class=\"_ _1\"></span>odo plurianual es del<span class=\"_ _0\"></span> 5,5<span class=\"ls1e\">%.</span> Las <span class=\"_ _6\"></span>inversiones <span class=\"_ _6\"></span>previstas <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>ej<span class=\"_ _1\"></span>ercicios <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>iguientes <span class=\"_ _6\"></span>incluyen <span class=\"_ _6\"></span>importes <span class=\"_ _6\"></span>relativos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>(i) <span class=\"_ _9\"></span>trab<span class=\"_ _0\"></span>ajos <span class=\"_ _6\"></span>realizados <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el Subgrupo <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nmovilizado por <span class=\"_ _a\"></span>proyectos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>desarrollo <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>(ii<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>otras <span class=\"_ _1\"></span>inversiones <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>aplicaciones <span class=\"_ _1\"></span>inform\u00e1ticas de gesti\u00f3n <span class=\"_ _1\"></span>interna e i<span class=\"_ _1\"></span>nmovilizado m<span class=\"_ _1\"></span>aterial, necesarios para m<span class=\"_ _1\"></span>odernizar la tecnolog\u00eda d<span class=\"_ _1\"></span>e los <span class=\"_ _1\"></span>productos y s<span class=\"_ _1\"></span>istemas<span class=\"_ _0\"></span> actuales, <span class=\"_ _b\"></span>junto <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>otros <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>bjetivos <span class=\"_ _b\"></span>perseguidos. <span class=\"_ _b\"></span>A <span class=\"_ _0\"></span>efectos <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>test, el <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>recimiento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>ventas <span class=\"_ _b\"></span>conlleva <span class=\"_ _b\"></span>una <span class=\"_ _0\"></span>inversi\u00f3n en capital circulante similar hasta en tanto se alcanza una actividad estable. Para la e<span class=\"_ _0\"></span>stimaci\u00f3n del<span class=\"_ _0\"></span> valor <span class=\"_ _0\"></span>residual, tras <span class=\"_ _0\"></span>la r<span class=\"_ _0\"></span>eflexi\u00f3n realizada, <span class=\"_ _b\"></span>se ha considerado <span class=\"_ _0\"></span>un flujo <span class=\"_ _b\"></span>me<span class=\"_ _1\"></span>dio <span class=\"_ _0\"></span>sostenible y <span class=\"_ _0\"></span>una tasa de crecimiento prevista de 1% (al igual que en el ejercicio 2022).  El <span class=\"_ _1\"></span>test <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mpairment <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span><span class=\"ffa\">de <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>inversi\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Primion <span class=\"_ _1\"></span>Technology, <span class=\"_ _a\"></span>GmbH <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>realizado <span class=\"_ _1\"></span>\u201cpre <span class=\"_ _a\"></span>NIIF<span class=\"_ _0\"></span> </span>16\u201d: (i) considerando los gastos de arrenda<span class=\"_ _0\"></span>miento como menor valor de los flujos de caja<span class=\"_ _0\"></span> para el c\u00e1lculo del valor<span class=\"_ _0\"></span> de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>empresa <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>tanto, <span class=\"_ _1\"></span>(ii) <span class=\"_ _a\"></span>excluyendo <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>arrendamie<span class=\"_ _1\"></span>nto <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _a\"></span>NIIF <span class=\"_ _a\"></span>16 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>deuda <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanciera neta. El <span class=\"_ _b\"></span>valor recuperable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>recursos <span class=\"_ _0\"></span>propios <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>igual a<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la e<span class=\"_ _0\"></span>mpresa <span class=\"_ _0\"></span>menos <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>deuda financiera <span class=\"_ _b\"></span>neta.<span class=\"_ _a\"></span> Desde una perspectiva de an\u00e1lisis de sensibilidad, varia<span class=\"_ _0\"></span>ciones de un 10% en la tasa de<span class=\"_ _0\"></span> descuento y/o en el valor<span class=\"_ _0\"></span> residual <span class=\"_ _9\"> </span>proyectado <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>conlle<span class=\"_ _0\"></span>van <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>necesidad <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>registro <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>alguno. <span class=\"_ _9\"></span>O<span class=\"_ _0\"></span>tros <span class=\"_ _9\"> </span>escenarios <span class=\"_ _9\"></span>alterna<span class=\"_ _0\"></span>tivos razonablemente posible<span class=\"_ _0\"></span>s de <span class=\"_ _b\"></span>cifra de negocios (<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _0\"></span>variaciones negati<span class=\"_ _0\"></span>vas de <span class=\"_ _b\"></span>hasta<span class=\"_ _1\"></span> u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>10% <span class=\"_ _0\"></span>en la <span class=\"_ _0\"></span>cifra <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>negocios en <span class=\"_ _a\"></span>todos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>cada <span class=\"_ _a\"></span>uno <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>ejercicios <span class=\"_ _a\"></span>proyectados) <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>conllevan <span class=\"_ _a\"></span>tampoco <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>necesidad <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>reg<span class=\"_ _1\"></span>istro <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deterioro alguno. <span class=\"_ _9\"></span>S<span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>considerar <span class=\"_ _9\"></span>2.545 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>activos <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _6\"></span>derecho <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>uso, <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>impo<span class=\"_ _1\"></span>rte <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>recuperar <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>libros consolidados  asciende <span class=\"_ _8\"> </span>a<span class=\"_ _1\"></span>  32.<span class=\"_ _0\"></span>812  miles <span class=\"_ _d\"> </span>de  euros <span class=\"_ _d\"> </span>(para  u<span class=\"_ _0\"></span>n  n\u00famero <span class=\"_ _d\"> </span>total  d<span class=\"_ _0\"></span>e  5.5<span class=\"_ _0\"></span>50.000 <span class=\"_ _d\"> </span>acciones  de  Pr<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>mion Technology, GmbH<span class=\"ls15\">, </span>dicho valor unitario a recuperar es igual a 5,91 euros<span class=\"ls18\">).</span> Por otra parte, como refer<span class=\"_ _0\"></span>encia adicional, en l<span class=\"_ _0\"></span>a Junta Gener<span class=\"_ _0\"></span>al de d<span class=\"_ _1\"></span>icha sociedad <span class=\"_ _0\"></span>dependiente alemana celebrada el 17 de f<span class=\"_ _0\"></span>ebrero de <span class=\"_ _0\"></span>2017, se a<span class=\"_ _0\"></span>prob\u00f3 la transferencia <span class=\"_ _0\"></span>de la<span class=\"_ _0\"></span>s acciones en <span class=\"_ _0\"></span>propiedad de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>minoritarios a <span class=\"_ _0\"></span>cambio de<span class=\"_ _0\"></span> una <span class=\"_ _7\"></span>justa <span class=\"_ _a\"></span>compensaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>efectivo<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>concreto, <span class=\"_ _7\"></span>11,06 <span class=\"_ _7\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>t\u00edtulo, <span class=\"_ _7\"></span>cifra <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>acci\u00f3n <span class=\"_ _a\"></span>muy <span class=\"_ _7\"></span>superior <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>valor unitario actual a recuperar en libros consolidados. Del <span class=\"_ _1\"></span>resultado de <span class=\"_ _1\"></span>este a<span class=\"_ _1\"></span>n\u00e1lisis, l<span class=\"_ _1\"></span>os Administradores <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>consideran que <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 de <span class=\"_ _1\"></span>diciembre de <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span><span class=\"ls11\">no <span class=\"_ _c\"></span><span class=\"ls0\">se <span class=\"_ _b\"></span>pone <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>manifiesto <span class=\"_ _c\"></span>la <span class=\"_ _b\"></span>necesidad <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>realizar <span class=\"_ _b\"></span>correcci\u00f3n <span class=\"_ _b\"></span>valorativa <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>deterioro <span class=\"_ _c\"></span>adicional<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>registrado </span></span>en 2010 por importe <span class=\"ls11\">de</span> 3.600 miles de euros. Ascaso Factory, S.L.U El <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _7\"></span>recuperable <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>unid<span class=\"_ _1\"></span>ad <span class=\"_ _7\"></span>generadora <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>efectivo <span class=\"_ _6\"></span>(UGE) <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>sociada <span class=\"_ _7\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>comercio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Ascaso Factory, S.L.U. ha sido evaluado por referencia al<span class=\"_ _0\"></span> valor en uso, que ha si<span class=\"_ _0\"></span>do calculado en base a proyecciones de<span class=\"_ _0\"></span> flujo de efectivo (<span class=\"_ _0\"></span>aprobadas por <span class=\"_ _0\"></span>la Direcci\u00f3n) que representan <span class=\"_ _0\"></span>las mejores estimacione<span class=\"_ _0\"></span>s, cubriendo un <span class=\"_ _b\"></span>pe<span class=\"_ _1\"></span>r\u00edodo de<span class=\"_ _0\"></span> 5 <span class=\"_ _b\"></span>a\u00f1os <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>un <span class=\"_ _c\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _b\"></span>residual <span class=\"_ _c\"></span>estimado <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>renta <span class=\"_ _b\"></span>perpetua <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _c\"></span>se <span class=\"_ _b\"></span>explica <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>continuaci\u00f3n. <span class=\"_ _b\"></span>Al <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>ierre <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ejercicio 2023, la tasa de descuento antes de impuestos utilizada a efectos de este test de deterioro es del <span class=\"_ _1\"></span>13,6<span class=\"ls20\">%.</span> Ascaso Factory, <span class=\"_ _b\"></span>S.L<span class=\"_ _1\"></span>.U. (q<span class=\"_ _0\"></span>ue s<span class=\"_ _0\"></span>e integra <span class=\"_ _b\"></span>en el segme<span class=\"_ _0\"></span>nto de <span class=\"ff1\">Coffee <span class=\"_ _b\"></span>&amp; Vending Systems<span class=\"ff3\">) <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _0\"></span>domiciliada en <span class=\"_ _b\"></span>Gav\u00e1 </span></span>(Espa\u00f1a) <span class=\"_ _8\"> </span>y <span class=\"_ _9\"> </span>tiene <span class=\"_ _8\"> </span><span class=\"ls19\">46<span class=\"_ _1\"></span></span> <span class=\"_ _9\"> </span>empleados. <span class=\"_ _8\"> </span>Su <span class=\"_ _8\"> </span>actividad <span class=\"_ _9\"> </span>incluye <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>dise\u00f1o, <span class=\"_ _8\"> </span>fabricaci\u00f3n <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>comercializaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>m\u00e1quinas espresso tradicionales premium, as\u00ed como, recambios, acce<span class=\"_ _0\"></span>sorios y componentes. <span class=\"_ _1\"></span> La cifra de negocios de la UGE Ascaso Factory S.L.U en el ejercicio 2023 ha asc<span class=\"_ _0\"></span>endido a 9.724 miles de euros.<span class=\"_ _1\"></span> El beneficio en consolidaci\u00f3n antes de intereses e impuestos en 2023 ha<span class=\"_ _1\"></span> sido de 0,2 millones de euros. La previsi\u00f3n <span class=\"_ _1\"></span>del PIB real en <span class=\"_ _1\"></span>Norteam\u00e9rica y <span class=\"_ _1\"></span>en la eurozona en diciemb<span class=\"_ _1\"></span>re de<span class=\"_ _1\"></span> 2023 es i<span class=\"_ _1\"></span>gual a 2<span class=\"_ _1\"></span>,7% en 2024<span class=\"ls15\">, </span>2<span class=\"_ _1\"></span>,2<span class=\"ls20\">% </span>en 2025 <span class=\"ls17\">y </span>2,2% en 2026<span class=\"ls15\">. </span> Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _a\"></span>hip\u00f3tesis sobre cambios <span class=\"_ _1\"></span>en los <span class=\"_ _1\"></span>precios de <span class=\"_ _7\"></span>venta <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>volumen, <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>lanes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informaci\u00f3n <span class=\"_ _8\"> </span>re<span class=\"_ _1\"></span>ferente <span class=\"_ _9\"> </span>a <span class=\"_ _d\"> </span>las <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>resultados<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>de explotaci\u00f3n previstos en el an\u00e1lisis del test de deterioro en 2<span class=\"_ _0\"></span>02<span class=\"_ _1\"></span>3 de la UGE Ascaso es la siguiente: 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 33,7% 19,2% 22,6% 5,0% 5,0% Resultado de explotaci\u00f3n en miles euros (*)  1.611 2.087 2.735 3.044 3.353 Resultado de explotaci\u00f3n en % sobre INCN (*)  12,4% 13,5% 14,4% 15,3% 16,0% (*)  <span class=\"_ _1f\"> </span>El porcenta<span class=\"_ _0\"></span>je de con<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>umo de <span class=\"_ _0\"></span>mater<span class=\"_ _0\"></span>iales entre INC<span class=\"_ _0\"></span>N -antes <span class=\"_ _0\"></span>de ingre<span class=\"_ _0\"></span>sos por li<span class=\"_ _0\"></span>cencias- se man<span class=\"_ _b\"></span>tiene b\u00e1sicamente<span class=\"_ _0\"></span> estable. <span class=\"_ _0\"></span>Respec<span class=\"_ _0\"></span>to a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>agregad<span class=\"_ _0\"></span>o d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ot<span class=\"_ _1\"></span>ros <span class=\"_ _0\"></span>gastos<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>abricaci\u00f3n<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>tros <span class=\"_ _b\"></span>gastos de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>xplotaci\u00f3n,<span class=\"_ _0\"></span> el <span class=\"_ _b\"></span>crecimiento <span class=\"_ _b\"></span>anual promedio del period<span class=\"_ _0\"></span>o plurianual e<span class=\"_ _0\"></span>s del 8,8<span class=\"ls1e\">%.</span> Con car\u00e1cter <span class=\"_ _b\"></span>general, las <span class=\"_ _0\"></span>inversiones <span class=\"_ _0\"></span>para e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>proyectado no son <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ignificativas. Este <span class=\"_ _b\"></span>negocio no <span class=\"_ _0\"></span>precisa de<span class=\"_ _b\"></span> inversiones relevantes al ser poco intensivo en capital.  Para la e<span class=\"_ _0\"></span>stimaci\u00f3n del<span class=\"_ _0\"></span> valor <span class=\"_ _0\"></span>residual, tras <span class=\"_ _0\"></span>la r<span class=\"_ _0\"></span>eflexi\u00f3n realizada, <span class=\"_ _b\"></span>se ha considerado <span class=\"_ _0\"></span>un flujo <span class=\"_ _b\"></span>me<span class=\"_ _1\"></span>dio <span class=\"_ _0\"></span>sostenible y <span class=\"_ _0\"></span>una tasa de crecimiento prevista de 1<span class=\"ls1d\">% </span> El test <span class=\"_ _0\"></span>de i<span class=\"_ _0\"></span>mpairment del <span class=\"_ _0\"></span>ejercicio 2023 de<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>inversi\u00f3n en <span class=\"_ _0\"></span>Ascaso F<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>ctory, S.L.U. <span class=\"_ _0\"></span><span class=\"ffa\">se <span class=\"_ _0\"></span>ha realizado \u201c<span class=\"_ _0\"></span>pre NIIF <span class=\"_ _b\"></span>16\u201d: (i) </span>considerando <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>menor <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>caja <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la empresa y, por tanto, (ii) excluyendo los pa<span class=\"_ _0\"></span>sivos por arrendamiento seg\u00fan NIIF 16 de la<span class=\"_ _0\"></span> deuda financiera net<span class=\"_ _1\"></span>a. El valor recuperable de los recursos propios es igual al valor d<span class=\"_ _0\"></span>e la empresa menos su deuda financiera neta.<span class=\"_ _1\"></span> Desde una perspectiva de an\u00e1lisis de sensibilidad, varia<span class=\"_ _0\"></span>ciones de un 10% en la tasa de<span class=\"_ _0\"></span> descuento y/o en el valor<span class=\"_ _0\"></span> residual  proyectado <span class=\"_ _d\"> </span>no  conllevan <span class=\"_ _d\"> </span>la  necesidad <span class=\"_ _d\"> </span>de  registro  de <span class=\"_ _d\"> </span>deterioro  adi<span class=\"_ _0\"></span>cional  alguno.  O<span class=\"_ _0\"></span>tros  es<span class=\"_ _0\"></span>cenarios alternativos razonablemente posibles de cifra de neg<span class=\"_ _0\"></span>ocios (con variaciones negativas d<span class=\"_ _0\"></span>e hasta un 1<span class=\"_ _0\"></span>0% en la cifra de negocios en<span class=\"_ _0\"></span> todos <span class=\"_ _0\"></span>y cada u<span class=\"_ _0\"></span>no de <span class=\"_ _0\"></span>los ejercicios <span class=\"_ _0\"></span>proyectados) no <span class=\"_ _0\"></span>conllevan tam<span class=\"_ _0\"></span>poco la n<span class=\"_ _0\"></span>ecesidad de reg<span class=\"_ _0\"></span>istro d<span class=\"_ _0\"></span>e deterioro <span class=\"_ _a\"></span>adicional <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lguno. <span class=\"_ _a\"></span>El <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>recuperar <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>bros <span class=\"_ _1\"></span>consoli<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ados <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>sciende <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>22<span class=\"_ _1\"></span>.271 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros, <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>n incluir <span class=\"ls11\">908</span> miles de euros de activos por derecho de uso. Por <span class=\"_ _1\"></span>todo <span class=\"_ _1\"></span>ello, <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>resultado de <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>an\u00e1lisis <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>Adminis<span class=\"_ _1\"></span>tradores de <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante c<span class=\"_ _1\"></span>onsideran <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>al 3<span class=\"_ _1\"></span>1 de <span class=\"_ _0\"></span>diciembre <span class=\"_ _b\"></span>de 2<span class=\"_ _0\"></span>023 <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>se po<span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>manifiesto <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>necesidad <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>realizar <span class=\"_ _0\"></span>correcci\u00f3n <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alorativa <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _b\"></span>alguna.<span class=\"_ _1\"></span> SIA Vendon El importe recuperable de l<span class=\"_ _0\"></span>a unidad generadora d<span class=\"_ _0\"></span>e efectivo (UGE) asociada al<span class=\"_ _0\"></span> fondo de co<span class=\"_ _0\"></span>mercio de <span class=\"_ _1\"></span>SIA Vendon ha sido e<span class=\"_ _0\"></span>valuado por <span class=\"_ _0\"></span>referencia al<span class=\"_ _0\"></span> valor <span class=\"_ _0\"></span>en uso, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>ha sido <span class=\"_ _b\"></span>ca<span class=\"_ _1\"></span>lculado en <span class=\"_ _b\"></span>base a proyecciones <span class=\"_ _0\"></span>de flu<span class=\"_ _0\"></span>jo de e<span class=\"_ _0\"></span>fectivo (aprobadas <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>Direcci\u00f3n) <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>representan <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>mejores <span class=\"_ _b\"></span>estimaciones, <span class=\"_ _b\"></span>cubriendo <span class=\"_ _0\"></span>un <span class=\"_ _b\"></span>per\u00edodo <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>5 <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>\u00f1os <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>un va<span class=\"_ _0\"></span>lor residual <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>ren<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>perpetua <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>explica <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>continuaci\u00f3n. <span class=\"_ _1\"></span>Al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2023, <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>tasa<span class=\"_ _0\"></span> de descuento antes de impuestos utilizada a efectos de este test de deterioro es del <span class=\"_ _1\"></span>15,2<span class=\"ls20\">%.</span> SIA <span class=\"_ _0\"></span>Vendon <span class=\"_ _b\"></span>(que <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>integra <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>el se<span class=\"_ _0\"></span>gmento <span class=\"_ _b\"></span>de <span class=\"ff1\">Payment <span class=\"_ _b\"></span>Technologies<span class=\"ff3\">) <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t\u00e1 <span class=\"_ _b\"></span>domiciliada <span class=\"_ _b\"></span>en Riga <span class=\"_ _b\"></span>(Letonia) <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>tiene </span></span>38<span class=\"ls0\"> <span class=\"_ _1\"></span>empleados. <span class=\"_ _a\"></span>Su <span class=\"_ _1\"></span>actividad <span class=\"_ _1\"></span>incluye <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>dise\u00f1o, <span class=\"_ _1\"></span>producci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>venta <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>soluciones <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IoT, <span class=\"_ _1\"></span>equipos <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>telemetr\u00eda <span class=\"_ _1\"></span>y </span>medios de pago para m\u00e1quinas de vending y caf\u00e9 La cifra de negocios de la UGE SIA Vendon en el ejercicio 2023 ha ascendido a 6.717 miles de euros. El beneficio en consolidaci\u00f3n antes de intereses e impuestos en 2023 ha sido de 0,4 m<span class=\"_ _1\"></span>illones de euros. La previsi\u00f3n del PIB real<span class=\"_ _1\"></span> en Norteam\u00e9rica y en la<span class=\"_ _1\"></span> Eurozona en diciembre d<span class=\"_ _1\"></span>e 2023 es igual a 2,7<span class=\"_ _1\"></span>% en 2024, <span class=\"_ _1\"></span>2,2<span class=\"ls20\">% </span>en 2025 y 2,2% en 2026.  Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios en<span class=\"_ _1\"></span> los precios de <span class=\"_ _7\"></span>venta <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>volumen, <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>lanes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informa<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _8\"> </span>referente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>resultados <span class=\"_ _8\"> </span>de explotaci\u00f3n previstos en el an\u00e1lisis del test de deterioro en 2<span class=\"_ _0\"></span>023 de la UGE <span class=\"_ _1\"></span>Vendon es la siguiente: 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 25,2% 30,8% 27,3% 10,0% 10,0% Resultado de explotaci\u00f3n en miles euros (*) 955<span class=\"ls0\"> </span>1.733 2.569 2.445 2.638 Resultado de explotaci\u00f3n en % sobre INCN (*)  11,4% 15,8% 18,4% 15,9% 15,6% (**)  <span class=\"_ _20\"> </span>El porcenta<span class=\"_ _0\"></span>je de con<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>umo de <span class=\"_ _0\"></span>mater<span class=\"_ _0\"></span>iales entre INC<span class=\"_ _0\"></span>N -antes <span class=\"_ _0\"></span>de ingre<span class=\"_ _0\"></span>sos por li<span class=\"_ _0\"></span>cencias- se man<span class=\"_ _b\"></span>tiene b\u00e1sicamente<span class=\"_ _0\"></span> estable. <span class=\"_ _0\"></span>Respec<span class=\"_ _0\"></span>to a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>agregad<span class=\"_ _0\"></span>o d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ot<span class=\"_ _1\"></span>ros <span class=\"_ _0\"></span>gastos<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>abricaci\u00f3n<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>tros <span class=\"_ _b\"></span>gastos de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>xplotaci\u00f3n,<span class=\"_ _0\"></span> el <span class=\"_ _b\"></span>crecimiento <span class=\"_ _b\"></span>anual promedio del period<span class=\"_ _0\"></span>o plurianual e<span class=\"_ _0\"></span>s del 16,2<span class=\"ls1e\">%.<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>Con car\u00e1cter <span class=\"_ _b\"></span>general, las <span class=\"_ _0\"></span>inversiones <span class=\"_ _0\"></span>para e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>proyectado no son <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ignificativas. Este <span class=\"_ _b\"></span>negocio no <span class=\"_ _0\"></span>precisa de<span class=\"_ _b\"></span> inversiones relevantes al ser poco intensivo en capital.  Para la e<span class=\"_ _0\"></span>stimaci\u00f3n del<span class=\"_ _0\"></span> valor <span class=\"_ _0\"></span>residual, tras <span class=\"_ _0\"></span>la r<span class=\"_ _0\"></span>eflexi\u00f3n realizada, <span class=\"_ _b\"></span>se ha considerado <span class=\"_ _0\"></span>un flujo <span class=\"_ _b\"></span>me<span class=\"_ _1\"></span>dio <span class=\"_ _0\"></span>sostenible y <span class=\"_ _0\"></span>una tasa de crecimiento prevista de 1%. El <span class=\"_ _d\"> </span>test <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>impairment <span class=\"_ _8\"> </span>del  ejercicio <span class=\"_ _8\"> </span>2023 <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>inversi\u00f3n <span class=\"_ _8\"> </span>en  SIA  Vendon <span class=\"_ _8\"> </span><span class=\"ffa\">se  h<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>realizado <span class=\"_ _8\"> </span>\u201cpre  NIIF <span class=\"_ _8\"> </span>16\u201d: <span class=\"_ _d\"> </span>(i) </span>considerando <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>menor <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>caja <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la empresa y, por tanto, (ii) excluyendo los pa<span class=\"_ _0\"></span>sivos por arrendamiento seg\u00fan NIIF 16 de la<span class=\"_ _0\"></span> deuda financiera neta<span class=\"_ _1\"></span>. El valor recuperable de los recursos propios es igual al valor d<span class=\"_ _0\"></span>e la empresa menos su deuda financiera neta.<span class=\"_ _1\"></span> Desde una perspectiva de an\u00e1lisis de sensibilidad, varia<span class=\"_ _0\"></span>ciones de un 10% en la tasa de<span class=\"_ _0\"></span> descuento y/o en el valor<span class=\"_ _0\"></span> residual  proyectado <span class=\"_ _d\"> </span>no  conllevan <span class=\"_ _d\"> </span>la  necesidad <span class=\"_ _d\"> </span>de  registro  de <span class=\"_ _d\"> </span>deterioro  adi<span class=\"_ _0\"></span>cional  alguno.  O<span class=\"_ _0\"></span>tros  es<span class=\"_ _0\"></span>cenarios alternativos razonablemente posibles de cifra de neg<span class=\"_ _0\"></span>ocios (con variaciones negativas d<span class=\"_ _0\"></span>e hasta un 1<span class=\"_ _0\"></span>0% en la cifra de negocios en<span class=\"_ _0\"></span> todos <span class=\"_ _0\"></span>y cada u<span class=\"_ _0\"></span>no de <span class=\"_ _0\"></span>los ejercicios <span class=\"_ _0\"></span>proyectados) no <span class=\"_ _0\"></span>conllevan tam<span class=\"_ _0\"></span>poco la n<span class=\"_ _0\"></span>ecesidad de reg<span class=\"_ _0\"></span>istro d<span class=\"_ _0\"></span>e deterioro <span class=\"_ _a\"></span>adicional <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lguno. <span class=\"_ _a\"></span>El <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>recuperar <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>bros <span class=\"_ _1\"></span>consoli<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ados <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>sciende <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>11<span class=\"_ _1\"></span>.538 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros, <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>n incluir <span class=\"ls11\">102</span> miles de euros de activos por derecho de uso. Por <span class=\"_ _1\"></span>todo <span class=\"_ _1\"></span>ello, <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>resultado de <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>an\u00e1lisis <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>Adminis<span class=\"_ _1\"></span>tradores de <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante c<span class=\"_ _1\"></span>onsideran <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>al 3<span class=\"_ _1\"></span>1 de <span class=\"_ _0\"></span>diciembre <span class=\"_ _b\"></span>de 2<span class=\"_ _0\"></span>023 <span class=\"_ _b\"></span>no se <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>one <span class=\"_ _b\"></span>de manif<span class=\"_ _0\"></span>iesto <span class=\"_ _b\"></span>la necesidad <span class=\"_ _c\"></span>de realizar <span class=\"_ _b\"></span>correcci\u00f3n <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alorativa <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _b\"></span>alguna.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "<div class=\"c w6c h5f gs5d\"><div class=\"t m0 x8 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">De los que deterioro- </div></div><div class=\"c w6d h5f gs5e\"><div class=\"t m0 xe h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">(3.600) </div></div><div class=\"c w6e h5f gs5f\"><div class=\"t m0 x20 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">(3.600) </div></div>5.2 P\u00e9rdidas por deterioro  No se ha registrado deterioro de elementos del inmovilizado intangible<span class=\"ls15\">. </span>En el ejercicio 2023 no se han producido p\u00e9rdidas por deterioro de elementos de inmoviliz<span class=\"_ _0\"></span>ado material. 7.4 P\u00e9rdidas por deterioro  <span class=\"_ _12\"> </span>En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _b\"></span>ba<span class=\"_ _1\"></span>lance <span class=\"_ _b\"></span>de situaci\u00f3n <span class=\"_ _b\"></span>consolidado <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>en a<span class=\"_ _0\"></span>quella <span class=\"_ _0\"></span>fecha <span class=\"_ _b\"></span>en que <span class=\"_ _b\"></span>considere <span class=\"_ _b\"></span>nec<span class=\"_ _1\"></span>esario, <span class=\"_ _b\"></span>el Grupo<span class=\"_ _0\"></span> revisa <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>importes <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>libros <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>materiales,<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>intangibles <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>derecho <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>uso <span class=\"_ _0\"></span>para <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span>terminar si existen indicios de que dichos activos hayan sufrido una p\u00e9rdida por deter<span class=\"_ _0\"></span>ioro de valor<span class=\"_ _1\"></span> (Nota 3.f.)<span class=\"ls15\">. </span> Los flujos futuros <span class=\"_ _0\"></span>de efectivo r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>sultan de las <span class=\"_ _0\"></span>proyecciones realizadas <span class=\"_ _0\"></span>por el Grup<span class=\"_ _0\"></span>o Azkoyen <span class=\"_ _0\"></span>para las Unidad<span class=\"_ _0\"></span>es Generadoras <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>Efecti<span class=\"_ _0\"></span>vo, <span class=\"_ _6\"></span>para <span class=\"_ _9\"></span>un <span class=\"_ _6\"></span>per\u00edodo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cinco <span class=\"_ _9\"></span>a\u00f1os <span class=\"_ _7\"></span>(que <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>tilizan <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>hip\u00f3tesis <span class=\"_ _9\"></span>sobr<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>cambios <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>los precios de v<span class=\"_ _1\"></span>enta y en los <span class=\"_ _1\"></span>costes y <span class=\"_ _1\"></span>volumen<span class=\"_ _1\"></span>, fundamentadas en la expe<span class=\"_ _1\"></span>riencia y expectativas futuras seg\u00fan <span class=\"_ _1\"></span>el plan estrat\u00e9gico aprobado e<span class=\"_ _1\"></span>n vigor <span class=\"_ _1\"></span>y el presupuesto para el ej<span class=\"_ _1\"></span>ercicio siguiente<span class=\"_ _1\"></span>) y la consideraci\u00f3n de un <span class=\"_ _1\"></span>valor residual. <span class=\"_ _1\"></span>Si<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>estima <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>recuperable <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>activo <span class=\"_ _1\"></span>(o <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>unidad <span class=\"_ _1\"></span>generadora <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>efectivo), <span class=\"_ _a\"></span>es inferior <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>libros, el <span class=\"_ _a\"></span>importe <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>libros <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>(uni<span class=\"_ _1\"></span>dad <span class=\"_ _1\"></span>generadora <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>fectivo) <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>reduce <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>su importe <span class=\"_ _a\"></span>recuperable. <span class=\"_ _1\"></span>Inmediatamente <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>reconoce <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>p\u00e9rdida <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>dete<span class=\"_ _1\"></span>rioro <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valor <span class=\"_ _a\"></span>como <span class=\"_ _1\"></span>gasto, <span class=\"_ _a\"></span>dado <span class=\"_ _1\"></span>que los activos en el Grupo no se registran a importes revalorizados. En <span class=\"_ _8\"> </span>rel<span class=\"_ _1\"></span>aci\u00f3n <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>el  i<span class=\"_ _0\"></span>nmovilizado <span class=\"_ _8\"> </span>material <span class=\"_ _8\"> </span>afect<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>al <span class=\"_ _8\"> </span>Subgrupo  Pri<span class=\"_ _0\"></span>mion <span class=\"_ _8\"> </span>(<span class=\"ff1\">Time <span class=\"_ _d\"> </span>&amp; <span class=\"_ _d\"> </span>Security</span>), <span class=\"_ _8\"> </span>Coges, <span class=\"_ _d\"> </span>S.p.A., Coffetek, <span class=\"_ _1\"></span>Ltd, <span class=\"_ _a\"></span>Ascaso <span class=\"_ _1\"></span>Factory, <span class=\"_ _1\"></span>S.L.U <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>SIA <span class=\"_ _a\"></span>Vendon, <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>\u00e9ase <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>Nota 4<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>referencia <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>los<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>n\u00e1lisis <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deterioro realizados <span class=\"_ _9\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _9\"> </span>Grupo <span class=\"_ _6\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>elaci\u00f3n <span class=\"_ _9\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _9\"></span>Fondo <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>Comercio <span class=\"_ _6\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>resto <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>activos <span class=\"_ _9\"> </span>vinculados <span class=\"_ _9\"></span>a <span class=\"_ _6\"></span>dichas unidades generadoras de efectivo.  Respecto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>restantes <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>idades <span class=\"_ _1\"></span>gene<span class=\"_ _1\"></span>radoras <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>efectivo <span class=\"_ _7\"></span>(Nota <span class=\"_ _a\"></span>3.a.),<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Administradores <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad dominante consideran que no hay indicio de deterioro alguno al 31 de diciembre de 202<span class=\"_ _1\"></span>3 (Nota 19.2). Las <span class=\"_ _6\"></span>correcciones <span class=\"_ _7\"></span>va<span class=\"_ _1\"></span>lorativas <span class=\"_ _7\"></span>registradas <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>20<span class=\"_ _1\"></span>23 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>2022 <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>on <span class=\"_ _6\"></span>consecuencia <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>an\u00e1lisis exhaustivo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>referencias <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>lenta <span class=\"_ _7\"></span>rotaci\u00f3n <span class=\"_ _a\"></span>llevado <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>cabo <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>final <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio, <span class=\"_ _a\"></span>adem\u00e1s <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la obsolescencia de algunos productos.<span class=\"_ _2a\"> </span>Durante <span class=\"_ _9\"> </span>los <span class=\"_ _9\"></span>ejercicios <span class=\"_ _6\"></span><span class=\"ls11\">20</span>23 <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>2022 <span class=\"_ _9\"></span>no <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>han <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>roducido <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>\u00e9rdidas <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>eterioro <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _9\"></span>por <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ontrato.<span class=\"fc2\"> <span class=\"_ _9\"> </span></span>Las provisiones por contratos onerosos <span class=\"ffa\">se registran en el ep\u00edgrafe \u201cProvisiones corrientes\u201d (v\u00e9ase Nota 1<span class=\"_ _1\"></span></span>4<span class=\"ls18\">).</span> La <span class=\"_ _9\"> </span>provisi\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"> </span>insolvencias<span class=\"ffa\">, <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>presenta <span class=\"_ _6\"> </span>min<span class=\"_ _1\"></span>orando <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>\u201cDeudor<span class=\"_ _0\"></span>es <span class=\"_ _9\"> </span>comerciales, <span class=\"_ _9\"> </span>terceros\u201d, <span class=\"_ _8\"> </span><span class=\"ff3\">y <span class=\"_ _9\"> </span>su </span></span>movimiento durante los ejercicios 2023 y 2022 es el siguient<span class=\"_ _0\"></span>e:<span class=\"_ _1\"></span> Miles de e<span class=\"_ _1\"></span>uros<span class=\"_ _1\"></span> Saldo a 31 de diciembre de 2021 (5.<span class=\"ls11\">518</span>) (Dotaci\u00f3n) / Reversiones (<span class=\"ls11\">343)</span> Aplicaciones 64<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n 40<span class=\"ls0\"> </span>Variaciones en el per\u00edmetro (96) Saldo a 31 de diciembre de 2022 (5.853) (Dotaci\u00f3n) / Reversiones<span class=\"ff1\"> </span>(<span class=\"ls11\">288)</span><span class=\"ff1\"> </span>Aplicaciones 580<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n<span class=\"ff1\"> </span>(<span class=\"ls11\">25</span>)<span class=\"ff1\"> </span>Saldo a 31 de diciembre de 2023 (5.586)<span class=\"_ _2a\"> </span> Junto <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span><span class=\"ffa\">esta d<span class=\"_ _1\"></span>otaci\u00f3n, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>\u201cVariaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>provisiones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tr\u00e1fico\u201d <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cuen<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>de p\u00e9rd<span class=\"_ _1\"></span>idas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias </span>consolidada incluye las variaciones netas de provisiones para garant\u00edas, junto a otros conc<span class=\"_ _0\"></span>eptos (Nota 14).<span class=\"_ _1\"></span> Tal y <span class=\"_ _0\"></span>como e<span class=\"_ _0\"></span>stablece la <span class=\"_ _0\"></span>NIIF 7<span class=\"_ _0\"></span>, a <span class=\"_ _0\"></span>continuaci\u00f3n, se <span class=\"_ _0\"></span>presenta <span class=\"_ _0\"></span>la i<span class=\"_ _0\"></span>nformaci\u00f3n relativa<span class=\"_ _0\"></span> al a<span class=\"_ _0\"></span>n\u00e1lisis de <span class=\"_ _b\"></span>antig\u00fcedad de lo<span class=\"_ _0\"></span>s deudores co<span class=\"_ _0\"></span>merciales <span class=\"_ _0\"></span>terceros (clientes <span class=\"_ _b\"></span>por ventas <span class=\"_ _b\"></span>y prestaci<span class=\"_ _0\"></span>ones de<span class=\"_ _0\"></span> ser<span class=\"_ _0\"></span>vicio) al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>023 y <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>22<span class=\"ls13\">. </span>Se adjunta detalle de los saldos sin vencer, saldos vencidos, as\u00ed como de aquellos<span class=\"_ _1\"></span> deteriorados en su totalidad: Miles de euros 20<span class=\"ls0\">23 </span>20<span class=\"ls0\">22 </span>Bruto a cobrar Provisi\u00f3n Bruto a cobrar Provisi\u00f3n<span class=\"_ _2a\"> </span><div class=\"c wc1 h5f gs11c\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Sin vencer </div></div><div class=\"c wc5 h5f gs11d\"><div class=\"t m0 x31 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">25.555 </div></div><div class=\"c wc6 h5f gs11e\"><div class=\"t m0 x75 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">260</span>) </div></div><div class=\"c w6d h5f gs11f\"><div class=\"t m0 x2b h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">26.010 </div></div><div class=\"c wc6 h5f gs120\"><div class=\"t m0 x75 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(189) </div></div><div class=\"c wc1 h32 gs121\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Vencidos </div></div><div class=\"c wc1 h4d gs122\"><div class=\"t m0 x8 h34 y4d ff3 fs0 fc0 sc0 ls15 ws0\">    <span class=\"ls0\">Menos de 90 d\u00edas </span></div></div><div class=\"c wc5 h4d gs123\"><div class=\"t m0 x31 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">10.058 </div></div><div class=\"c wc6 h4d gs124\"><div class=\"t m0 x75 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">219</span>) </div></div><div class=\"c w6d h4d gs125\"><div class=\"t m0 xf h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">9.348 </div></div><div class=\"c wc6 h4d gs126\"><div class=\"t m0 x75 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(173) </div></div><div class=\"c wc1 h32 gs127\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls15 ws0\">    <span class=\"ls0\">M\u00e1s de 90 d\u00edas y menos de 180 </span></div></div><div class=\"c wc5 h32 gs128\"><div class=\"t m0 x6f h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">1.521 </div></div><div class=\"c wc6 h32 gs129\"><div class=\"t m0 x75 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">285</span>) </div></div><div class=\"c w6d h32 gs12a\"><div class=\"t m0 xf h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">1.612 </div></div><div class=\"c wc6 h32 gs12b\"><div class=\"t m0 x75 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(126) </div></div><div class=\"c wc1 h32 gs12c\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls15 ws0\">    <span class=\"ls0\">M\u00e1s de 180 y menos de un a\u00f1o </span></div></div><div class=\"c wc5 h32 gs12d\"><div class=\"t m0 x21 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">619<span class=\"ls0\"> </span></div></div><div class=\"c wc6 h32 gs12e\"><div class=\"t m0 x75 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">257</span>) </div></div><div class=\"c w6d h32 gs12f\"><div class=\"t m0 x1d h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">705<span class=\"ls0\"> </span></div></div><div class=\"c wc6 h32 gs130\"><div class=\"t m0 x75 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(363) </div></div><div class=\"c wc1 h32 gs131\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls15 ws0\">    <span class=\"ls0\">M\u00e1s de un a\u00f1o </span></div></div><div class=\"c wc5 h32 gs132\"><div class=\"t m0 x6f h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">1.088 </div></div><div class=\"c wc6 h32 gs133\"><div class=\"t m0 xca h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(1.028) </div></div><div class=\"c w6d h32 gs134\"><div class=\"t m0 x1d h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">998<span class=\"ls0\"> </span></div></div><div class=\"c wc6 h32 gs135\"><div class=\"t m0 x75 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(894) </div></div><div class=\"c wc1 h4d gs136\"><div class=\"t m0 x8 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Deteriorados en su totalidad </div></div><div class=\"c wc5 h4d gs137\"><div class=\"t m0 x6f h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">3.537 </div></div><div class=\"c wc6 h4d gs138\"><div class=\"t m0 xca h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(3.537) </div></div><div class=\"c w6d h4d gs139\"><div class=\"t m0 xf h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">4.108 </div></div><div class=\"c wc6 h4d gs13a\"><div class=\"t m0 xca h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(4.108) </div></div><div class=\"c wc1 h32 gs13b\"><div class=\"t m0 xa9 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c wc5 h32 gs13c\"><div class=\"t m0 x31 h2 y248 ff1 fs0 fc0 sc0 ls11 ws0\">42.<span class=\"ls0\">378 </span></div></div><div class=\"c wc6 h32 gs13d\"><div class=\"t m0 xca h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">5.586</span>) </div></div><div class=\"c w6d h32 gs13e\"><div class=\"t m0 x2b h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">42.781 </div></div><div class=\"c wc6 h32 gs13f\"><div class=\"t m0 xca h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">(5.853) </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "5.<span class=\"ls0\"> <span class=\"_ _3\"> </span>Otros <span class=\"_ _1\"></span>activos intangibles </span>5.<span class=\"ls0\">1 Elementos del inmovilizado <span class=\"ls15\">in</span>tangible  </span> <span class=\"_ _12\"> </span>El <span class=\"_ _1\"></span>desglose <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>saldo <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>movimientos <span class=\"_ _a\"></span>de este <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>balances <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _1\"></span>consoli<span class=\"_ _1\"></span>dados <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de diciembre de 2023 y 2022 <span class=\"ls19\">es<span class=\"_ _1\"></span></span> el siguiente:<span class=\"_ _2a\"> </span>Durante <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _9\"></span>2022, <span class=\"_ _6\"></span>tras <span class=\"_ _9\"></span>la <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ociedades <span class=\"_ _6\"></span>SIA <span class=\"_ _9\"></span>Vendon <span class=\"_ _6\"></span>y <span class=\"_ _9\"></span>Ascaso<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Fac<span class=\"_ _1\"></span>tory, <span class=\"_ _6\"></span>S.L.U. <span class=\"_ _9\"> </span>se proce<span class=\"ls11\">di\u00f3</span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>realizar <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>asignaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>fondo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>comercio <span class=\"_ _7\"></span>generado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>distintos <span class=\"_ _6\"></span>ep\u00edgrafes <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Inmovilizado Intangible tal y como se refleja en la tabla anterior. En <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span><span class=\"ls19\">on</span> <span class=\"_ _a\"></span><span class=\"ffa\">\u201cGastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Desarrollo\u201d <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>\u201cOtros\u201d, <span class=\"_ _1\"></span></span>los <span class=\"_ _a\"></span>saldos y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>movimientos <span class=\"_ _a\"></span>corresponden <span class=\"_ _1\"></span>fundamentalmente al <span class=\"ls0\">Subgrupo <span class=\"_ _0\"></span>Primion, as\u00ed <span class=\"_ _b\"></span>como a SIA <span class=\"_ _0\"></span>Vendon. <span class=\"ffa\">Adicionalment<span class=\"_ _0\"></span>e, en <span class=\"_ _0\"></span>el apartado <span class=\"_ _b\"></span>de \u201c<span class=\"_ _1\"></span><span class=\"ff3\">O</span>tros\u201d <span class=\"_ _0\"></span>se incluye <span class=\"_ _0\"></span>tambi\u00e9n la </span></span>marca de Ascaso Factory, S.L.U.  El Subg<span class=\"_ _1\"></span>rupo Primion l<span class=\"_ _1\"></span>leva a cabo <span class=\"_ _1\"></span>proyectos de <span class=\"_ _1\"></span>desarrollo que en <span class=\"_ _1\"></span>caso de <span class=\"_ _1\"></span>cumplir las co<span class=\"_ _1\"></span>ndiciones necesarias descritas en la Nota 3.b son activados como activos intangibles del Grupo. Miles de euros Cartera de clientes Aplicaciones Inform\u00e1ticas Gastos de Desarrollo Otros Total Coste: Saldo al 31.12.21 - 5.658 10.762 2.486 18.906 Adiciones   <span class=\"ls0\">- </span>390<span class=\"ls0\"> </span>1.733 828<span class=\"ls0\"> </span>2.951 Retiros   <span class=\"ls0\">- </span>- - (14) (14) Diferencias de conversi\u00f3n   <span class=\"ls0\">- </span>(11) - - (11) Traspasos   <span class=\"ls0\">- </span>  <span class=\"ls0\">- </span>38<span class=\"ls0\"> </span>(38) - Incorporaci\u00f3n SIA Vendon (Nota 2.2.b.) 1.928 1.928 Incorporaci\u00f3n Ascaso (Nota 2.2.b.)   <span class=\"ls0\">- </span>154<span class=\"ls0\"> </span>-   <span class=\"ls0\">- </span>154<span class=\"ls0\"> </span>Asignaci\u00f3n \u201cPPA\u201d Vendon<span class=\"ff3\"> (Nota 2.2.b.) </span>1.700 - 1.100 1.100 3.900 Asignaci\u00f3n \u201cPPA\u201d Ascaso<span class=\"ff3\"> (Nota 2.2.b.) </span>6.900 - - 3.700 10.600 Saldo al 31.12.22 8.600 6.191 15.561 8.062 38.<span class=\"ls0\">414 </span>Adiciones   <span class=\"ls0\">- </span>782<span class=\"ls0\"> </span>97<span class=\"ls0\">2 </span>7<span class=\"ls11\">19</span> 2.473<span class=\"ls0\"> </span>Retiros   <span class=\"ls0\">- </span>  <span class=\"ls0\">(29) </span>- (<span class=\"ls11\">50</span>) (<span class=\"ls11\">79</span>) Diferencias de conversi\u00f3n   <span class=\"ls0\">- </span>4 - - 4 Traspasos   <span class=\"ls0\">- </span>  <span class=\"ls0\">- </span>(1<span class=\"ls0\">4) </span>14 - Saldo al 31.12.23 8.600 6.948<span class=\"ls0\"> </span>16.519 8.745<span class=\"ls0\"> </span>40.812 Amortizaci\u00f3n acumulada: Saldo al 31.12.21 - (5.171) (7.377) (1.983) (14.531) Dotaciones  (398) (<span class=\"ls11\">270</span>) (1.1<span class=\"ls11\">41</span>) (533) (2.342<span class=\"_ _2a\"> </span>) Retiros   <span class=\"ls0\">- </span>- - 14<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n   <span class=\"ls0\">- </span>11<span class=\"ls0\"> </span>- - 11<span class=\"ls0\"> </span>Incorporaci\u00f3n SIA Vendon (Nota 2.2.b.) - (775) (775) Incorporaci\u00f3n Ascaso (Nota 2.2.b.)   <span class=\"ls0\">- </span>(135) -   <span class=\"ls0\">- </span>(<span class=\"ls11\">135</span>) Saldo al 31.12.22 (398)<span class=\"ff3\"> </span>(5.<span class=\"ls11\">565</span>) (9.<span class=\"ls11\">293</span>) (2.502) (17.758) Dotaciones  (7<span class=\"ls11\">98)</span> (<span class=\"ls11\">380</span>) (2.270) (<span class=\"ls11\">492</span>) (3.940<span class=\"_ _2a\"> </span>)<span class=\"_ _2a\"> </span> Retiros   <span class=\"ls0\">- </span>- - 50<span class=\"ls0\"> </span>50<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n   <span class=\"ls0\">- </span>(4) - - (4) Traspasos   <span class=\"ls0\">- </span>20<span class=\"ls0\"> </span>(146) 146<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>Saldo al 31.12.23 (1.196) (5.929) (11.709) (2.<span class=\"ls11\">798</span>) (<span class=\"ls11\">21</span>.632) Valor neto contable al 31.12.22 8.202 626<span class=\"ls0\"> </span>6.268 5.560 20.656 Valor neto contable al 31.12.23 7.404 1.019 4.810 5.947 19.180<span class=\"_ _2a\"> </span> Los <span class=\"_ _7\"></span>proyectos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>desarrollo <span class=\"_ _6\"></span>activados <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>subgrupo <span class=\"_ _7\"></span>Primion <span class=\"_ _7\"></span>est\u00e1n <span class=\"_ _9\"> </span>relacionados <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>produc<span class=\"_ _1\"></span>tos, <span class=\"_ _7\"></span>sistemas <span class=\"_ _7\"></span>o servicios <span class=\"_ _9\"></span>que <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>nu<span class=\"_ _1\"></span>evos <span class=\"_ _6\"></span>o <span class=\"_ _9\"></span>que <span class=\"_ _6\"></span>mejoran <span class=\"_ _9\"></span>los <span class=\"_ _6\"></span>actuales <span class=\"_ _9\"></span>(control <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>acceso, <span class=\"_ _7\"></span>re<span class=\"_ _1\"></span>gistro <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>tiempos, <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>e riesgos) y se tratan, principalmente de<span class=\"_ _0\"></span> proyectos de software y hardware. <span class=\"ls11\">La</span> recuperaci\u00f3n de estos proyect<span class=\"_ _0\"></span>os se <span class=\"_ _8\"> </span>lleva <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>cabo <span class=\"_ _8\"> </span>mediante <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _8\"> </span>venta <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>estos <span class=\"_ _8\"> </span>productos <span class=\"_ _d\"> </span>o <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>e<span class=\"_ _1\"></span>stas <span class=\"_ _8\"> </span>nuevas <span class=\"_ _8\"> </span>funcionalidades <span class=\"_ _8\"> </span>(\u201cupgrades\u201d). Adicionalmente, al <span class=\"_ _1\"></span>final <span class=\"_ _1\"></span>de cada <span class=\"_ _1\"></span>ejercicio, se <span class=\"_ _1\"></span>revisa <span class=\"_ _1\"></span>que (i) <span class=\"_ _1\"></span>los pro<span class=\"_ _1\"></span>yectos finalizados, y <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>por tanto <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>est\u00e1n amortizando, <span class=\"_ _9\"> </span>est\u00e1n <span class=\"_ _9\"> </span>obteniendo <span class=\"_ _9\"></span>ingresos <span class=\"_ _9\"></span>suficientes <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>justificar <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>recuperaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _9\"> </span>valor <span class=\"_ _9\"> </span>neto <span class=\"_ _9\"> </span>contable registrado <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>balance <span class=\"ls17\">y <span class=\"_ _c\"></span><span class=\"ls0\">(ii) <span class=\"_ _0\"></span>los <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>royectos <span class=\"_ _b\"></span>no <span class=\"_ _0\"></span>finalizados <span class=\"_ _b\"></span>est\u00e1n <span class=\"_ _0\"></span>cumpliendo <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>plan <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>negocio <span class=\"_ _0\"></span>inicial, <span class=\"_ _b\"></span>as\u00ed co<span class=\"_ _0\"></span>mo </span></span>otros procedimientos que garantizan que se recuperar\u00e1 el valor del activo.  Al 31 de diciembre de 2023<span class=\"_ _1\"></span> los costes de desarrollo netos activados ascienden a 4.810 miles <span class=\"_ _1\"></span>de euros (6.268 miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2022<span class=\"ls18\">),</span> <span class=\"_ _a\"></span>siendo <span class=\"_ _a\"></span><span class=\"ls19\">97</span>2 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>adiciones <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>ejercicio resultantes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>trabajos <span class=\"_ _6\"></span>realizados <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _9\"></span>Subgrupo <span class=\"_ _7\"></span>Primion <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>inmovilizado<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>intangible <span class=\"_ _6\"></span>(<span class=\"ls11\">1.</span>6<span class=\"ls11\">98</span> <span class=\"_ _6\"></span>miles <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e euros <span class=\"_ _1\"></span>en 20<span class=\"_ _1\"></span>22) y <span class=\"_ _1\"></span>1.395 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>el gas<span class=\"_ _1\"></span>to de <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _1\"></span>(807 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros en<span class=\"_ _1\"></span> 2022<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>registrados <span class=\"ls19\">en </span>los c<span class=\"_ _1\"></span>orrespondientes e<span class=\"_ _1\"></span>p\u00edgrafes de <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>uenta de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>consolidada <span class=\"_ _1\"></span>adjunta c<span class=\"_ _1\"></span>orrespondiente <span class=\"_ _1\"></span>al ejercicio anual terminado al 31 de diciembre de 2023.  Adicionalmente  a <span class=\"_ _8\"> </span>la<span class=\"_ _1\"></span>  a<span class=\"_ _0\"></span>mortizaci\u00f3n  de <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _d\"> </span>proyectos  de <span class=\"_ _d\"> </span>I+D <span class=\"_ _d\"> </span>activados,  el <span class=\"_ _d\"> </span>Grupo  realiz<span class=\"_ _0\"></span>a  otros <span class=\"_ _8\"> </span>ga<span class=\"_ _1\"></span>stos <span class=\"_ _d\"> </span>de investigaci\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span>sarrollo <span class=\"_ _9\"> </span>que <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>imputan <span class=\"_ _9\"></span>directamente <span class=\"_ _6\"></span>a <span class=\"_ _9\"> </span>resultados, <span class=\"_ _9\"> </span>y <span class=\"_ _9\"></span>cuyo <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>2023 asciende <span class=\"ls19\">a </span>15.063 miles <span class=\"_ _0\"></span>de eu<span class=\"_ _0\"></span>ros (12.873 <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros en <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>022). La nat<span class=\"_ _0\"></span>uraleza de <span class=\"_ _0\"></span>los pri<span class=\"_ _0\"></span>ncipales gastos <span class=\"_ _0\"></span>de I+D <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>activad<span class=\"_ _1\"></span>os, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>registro<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ontable, <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span><span class=\"ffa\">corresponde <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>ep\u00edgrafes <span class=\"_ _7\"></span>\u201cGastos <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>personal\u201d <span class=\"_ _7\"></span>y </span>\u201cOtros <span class=\"_ _9\"> </span>gastos <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>explotaci\u00f3n<span class=\"_ _1\"></span><span class=\"ff3\">-</span>Servicios <span class=\"_ _9\"> </span>exterior<span class=\"_ _0\"></span>es\u201d<span class=\"ff3\"> <span class=\"_ _9\"> </span>(Nota <span class=\"_ _9\"> </span>20.3.) <span class=\"_ _9\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _9\"> </span>pueden <span class=\"_ _9\"> </span>identificar <span class=\"_ _6\"></span>en <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>cuenta <span class=\"_ _9\"></span>de<span class=\"_ _0\"></span> </span>p\u00e9rdidas y ganancias.   <span class=\"_ _12\"> </span>El <span class=\"_ _a\"></span>resto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>altas <span class=\"_ _a\"></span>corresponden, <span class=\"_ _a\"></span>principalmente, <span class=\"_ _a\"></span><span class=\"ls11\">a <span class=\"_ _a\"></span></span>modificaciones <span class=\"_ _a\"></span>realizadas <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>sistemas <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>nform\u00e1ticos <span class=\"_ _a\"></span>de gesti\u00f3n integral y <span class=\"_ _1\"></span>a otras altas de <span class=\"_ _1\"></span>aplicaciones inform\u00e1ticas<span class=\"_ _1\"></span>, tanto en<span class=\"_ _1\"></span> la Sociedad dominante <span class=\"_ _1\"></span>como en Ascaso Factory, <span class=\"_ _7\"></span>S.L.U. <span class=\"_ _7\"></span>donde <span class=\"_ _7\"></span>se <span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>llev<span class=\"_ _1\"></span>ado <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>cabo <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>cambio <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>ER<span class=\"_ _1\"></span>P<span class=\"ls15\">. <span class=\"_ _7\"></span></span>Los<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>re<span class=\"_ _1\"></span>tiros <span class=\"_ _a\"></span>corresponden<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>rincipalmente <span class=\"_ _a\"></span><span class=\"ls19\">a </span>bajas de activos intangibles que se encontraban en su mayor parte totalmente amortizados.  <span class=\"_ _12\"> </span>El <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _a\"></span>intangibles <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>explotaci\u00f3n <span class=\"_ _a\"></span>to<span class=\"_ _1\"></span>talmente <span class=\"_ _a\"></span>amortizados <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>uso <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de 20<span class=\"ls0\">23 asciende a 14.578 miles de euros (13.496 miles de euros al 31 de diciembre de <span class=\"ls19\">20<span class=\"_ _1\"></span></span>22).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "Dotaciones  (398) (<span class=\"ls11\">270</span>) (1.1<span class=\"ls11\">41</span>) (533) (2.342<span class=\"_ _2a\"> </span>) Dotaciones  (7<span class=\"ls11\">98)</span> (<span class=\"ls11\">380</span>) (2.270) (<span class=\"ls11\">492</span>) (3.940<span class=\"_ _2a\"> </span>)<span class=\"_ _2a\"> </span>Gasto por amortizaci\u00f3n<span class=\"ff1\"> </span>(1.202) (1.308) (2.510) - Gasto por amortizaci\u00f3n (1.457) (1.233) (2.690) - Dotaciones (381) (593) (1.043) (196) - (2.213)<span class=\"_ _2a\"> </span>Dotaciones (<span class=\"ls11\">404</span>) (<span class=\"ls11\">649</span>) (<span class=\"ls11\">944</span>) (<span class=\"ls11\">220</span>) - (2.2<span class=\"ls11\">17</span>)<span class=\"_ _2a\"> </span>Dotaciones (38)<span class=\"_ _2a\"> </span>Dotaciones<span class=\"ff1\"> </span>(<span class=\"ls11\">37</span>) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "6. <span class=\"_ _21\"> </span>Activos por derecho de uso y pasivos por arrendamiento Desde <span class=\"_ _1\"></span>el 1 de <span class=\"_ _1\"></span>enero de 201<span class=\"_ _1\"></span>9 se a<span class=\"_ _1\"></span>plica la NIIF <span class=\"_ _1\"></span>16 <span class=\"_ _1\"></span><span class=\"ffa\">\u2013</span> <span class=\"_ _1\"></span>Arrendamientos. El <span class=\"_ _1\"></span>desglose de <span class=\"_ _1\"></span>los saldos de <span class=\"_ _1\"></span>los activos p<span class=\"_ _1\"></span>or derecho <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>uso <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>sus <span class=\"_ _a\"></span>movimientos <span class=\"_ _1\"></span>durante <span class=\"_ _6\"></span>2023 <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2022 <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>siguiente <span class=\"_ _a\"></span>(en miles de euros):<div class=\"c w88 h5b gs7b\"><div class=\"t m0 x31 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Activos por derecho de uso </div></div><div class=\"c w89 ha8 gs7c\"><div class=\"t m0 x11 h34 y285 ff3 fs0 fc0 sc0 ls0 ws0\">Pasivos por </div><div class=\"t m0 x71 h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\">arrendamiento </div><div class=\"t m0 x1b h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(Nota 16) </div></div><div class=\"c w8a ha9 gs7d\"><div class=\"t m0 x8 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Inmuebles </div></div><div class=\"c w8b ha9 gs7e\"><div class=\"t m0 x1a h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Veh\u00edculos </div></div><div class=\"c w2e ha9 gs7f\"><div class=\"t m0 x73 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w87 h83 gs80\"><div class=\"t m0 x13 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Saldo a 31 de diciembre de 2021 </div></div><div class=\"c w8a h83 gs81\"><div class=\"t m0 x2b h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">3.248 </div></div><div class=\"c w8b h83 gs82\"><div class=\"t m0 x2b h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">2.112 </div></div><div class=\"c w2e h83 gs83\"><div class=\"t m0 x27 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">5.360 </div></div><div class=\"c w89 h83 gs84\"><div class=\"t m0 x28 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">5.625 </div></div><div class=\"c w87 h86 gs85\"><div class=\"t m0 x13 h2 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Adiciones <span class=\"ff1\"> </span></div></div><div class=\"c w8a h86 gs86\"><div class=\"t m0 x38 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">4.171 </div></div><div class=\"c w8b h86 gs87\"><div class=\"t m0 x17 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">1.031 </div></div><div class=\"c w2e h86 gs88\"><div class=\"t m0 x27 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">5.202 </div></div><div class=\"c w89 h86 gs89\"><div class=\"t m0 x28 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">5.202 </div></div><div class=\"c w87 h83 gs8a\"><div class=\"t m0 x13 h2 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Gasto por amortizaci\u00f3n<span class=\"ff1\"> </span></div></div><div class=\"c w8a h83 gs8b\"><div class=\"t m0 x1b h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(1.202) </div></div><div class=\"c w8b h83 gs8c\"><div class=\"t m0 xe h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(1.308) </div></div><div class=\"c w2e h83 gs8d\"><div class=\"t m0 x40 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(2.510) </div></div><div class=\"c w89 h83 gs8e\"><div class=\"t m0 x1d h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h83 gs8f\"><div class=\"t m0 x13 h2 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Gasto por intereses (Nota 22)<span class=\"ff1\"> </span></div></div><div class=\"c w8a h83 gs90\"><div class=\"t m0 x31 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h83 gs91\"><div class=\"t m0 x6b h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2e h83 gs92\"><div class=\"t m0 xf h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w89 h83 gs93\"><div class=\"t m0 x15 h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">251<span class=\"ls0\"> </span></div></div><div class=\"c w87 h86 gs94\"><div class=\"t m0 x13 h2 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Pagos<span class=\"ff1\"> </span></div></div><div class=\"c w8a h86 gs95\"><div class=\"t m0 x31 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h86 gs96\"><div class=\"t m0 x6b h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2e h86 gs97\"><div class=\"t m0 xf h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w89 h86 gs98\"><div class=\"t m0 x24 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(2.822) </div></div><div class=\"c w87 h83 gs99\"><div class=\"t m0 x13 h2 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Diferencias de conversi\u00f3n<span class=\"ff1\"> </span></div></div><div class=\"c w8a h83 gs9a\"><div class=\"t m0 xca h34 y248 ff3 fs0 fc0 sc0 ls15 ws0\">   <span class=\"ls0\">(97) </span></div></div><div class=\"c w8b h83 gs9b\"><div class=\"t m0 x2a h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(1) </div></div><div class=\"c w2e h83 gs9c\"><div class=\"t m0 x76 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(98) </div></div><div class=\"c w89 h83 gs9d\"><div class=\"t m0 x24 h34 y248 ff3 fs0 fc0 sc0 ls15 ws0\">   <span class=\"ls0\">(104) </span></div></div><div class=\"c w87 h60 gs9e\"><div class=\"t m0 x13 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Saldo a 31 de diciembre de 2022 </div></div><div class=\"c w8a h60 gs9f\"><div class=\"t m0 x2b h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">6.120 </div></div><div class=\"c w8b h60 gsa0\"><div class=\"t m0 x40 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">1.834 </div></div><div class=\"c w2e h60 gsa1\"><div class=\"t m0 xf h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">7.954 </div></div><div class=\"c w89 h60 gsa2\"><div class=\"t m0 x28 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">8.152 </div></div><div class=\"c w87 h83 gsa3\"><div class=\"t m0 x13 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Adiciones  </div></div><div class=\"c w8a h83 gsa4\"><div class=\"t m0 xcb h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">714<span class=\"ls0\"> </span></div></div><div class=\"c w8b h83 gsa5\"><div class=\"t m0 x2b h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">1.827 </div></div><div class=\"c w2e h83 gsa6\"><div class=\"t m0 x27 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">2.541 </div></div><div class=\"c w89 h83 gsa7\"><div class=\"t m0 x28 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">2.541 </div></div><div class=\"c w87 h85 gsa8\"><div class=\"t m0 x13 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Gasto por amortizaci\u00f3n </div></div><div class=\"c w8a h85 gsa9\"><div class=\"t m0 x40 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(1.457) </div></div><div class=\"c w8b h85 gsaa\"><div class=\"t m0 x73 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(1.233) </div></div><div class=\"c w2e h85 gsab\"><div class=\"t m0 x40 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(2.690) </div></div><div class=\"c w89 h85 gsac\"><div class=\"t m0 x1d h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h86 gsad\"><div class=\"t m0 x13 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Gasto por intereses (Nota <span class=\"ls11\">22)</span> </div></div><div class=\"c w8a h86 gsae\"><div class=\"t m0 x6f h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h86 gsaf\"><div class=\"t m0 x31 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2e h86 gsb0\"><div class=\"t m0 x75 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w89 h86 gsb1\"><div class=\"t m0 x15 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">408<span class=\"ls0\"> </span></div></div><div class=\"c w87 h83 gsb2\"><div class=\"t m0 x13 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Pagos </div></div><div class=\"c w8a h83 gsb3\"><div class=\"t m0 x6f h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h83 gsb4\"><div class=\"t m0 x31 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2e h83 gsb5\"><div class=\"t m0 x75 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w89 h83 gsb6\"><div class=\"t m0 x24 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(3.083) </div></div><div class=\"c w87 h86 gsb7\"><div class=\"t m0 x13 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Diferencias de conversi\u00f3n </div></div><div class=\"c w8a h86 gsb8\"><div class=\"t m0 x75 h34 y248 ff3 fs0 fc0 sc0 ls15 ws0\">   <span class=\"ls11\">38<span class=\"ls0\"> </span></span></div></div><div class=\"c w8b h86 gsb9\"><div class=\"t m0 x31 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2e h86 gsba\"><div class=\"t m0 x45 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">38<span class=\"ls0\"> </span></div></div><div class=\"c w89 h86 gsbb\"><div class=\"t m0 x26 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">42<span class=\"ls0\"> </span></div></div><div class=\"c w87 h49 gsbc\"><div class=\"t m0 x13 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">Saldo a 31 de diciembre<span class=\"_ _0\"></span> de 2023<span class=\"ff3\"> </span></div></div><div class=\"c w8a h49 gsbd\"><div class=\"t m0 x2b h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">5.415<span class=\"ff3\"> </span></div></div><div class=\"c w8b h49 gsbe\"><div class=\"t m0 x2b h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">2.428<span class=\"ff3\"> </span></div></div><div class=\"c w2e h49 gsbf\"><div class=\"t m0 x27 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">7.843<span class=\"ff3\"> </span></div></div><div class=\"c w89 h49 gsc0\"><div class=\"t m0 x28 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">8.060<span class=\"ff3\"> </span></div></div><div class=\"c w40 h25 gsc1\"><div class=\"t m0 x4 h2c y34d ff3 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h34 y4e4 ff3 fs0 fc0 sc0 ls0 ws0\">Los c<span class=\"_ _1\"></span>ontratos d<span class=\"_ _1\"></span>el Grupo <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>fundamentalmente <span class=\"_ _1\"></span>de veh<span class=\"_ _1\"></span>\u00edculos. <span class=\"_ _1\"></span>La<span class=\"_ _1\"></span> mayor\u00eda <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ellos <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>un ve<span class=\"_ _1\"></span>ncimiento de <span class=\"_ _1\"></span>entre </div><div class=\"t m0 x4 h34 y4e5 ff3 fs0 fc0 sc0 ls0 ws0\">3 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>4 <span class=\"_ _1\"></span>a\u00f1<span class=\"_ _1\"></span>os. <span class=\"_ _1\"></span>Adicionalmente, <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontratos <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>alquiler <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nmuebles <span class=\"_ _1\"></span>describiendo <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>esta <span class=\"_ _1\"></span>misma <span class=\"_ _a\"></span>nota </div><div class=\"t m0 x4 h34 y4e6 ff3 fs0 fc0 sc0 ls0 ws0\">los principales contratos. </div><div class=\"t m0 x4 h8f y4e7 ff8 fs0 fc0 sc0 ls0 ws0\">Pasivos por arrendamiento </div><div class=\"t m0 x4 h34 y4e8 ff3 fs0 fc0 sc0 ls0 ws0\">El <span class=\"_ _1\"></span>desglose <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>vencimientos <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los pasivos <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>r a<span class=\"_ _1\"></span>rrendamiento <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _a\"></span>3 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>2022 </div><div class=\"t m0 x4 h34 y4e9 ff3 fs0 fc0 sc0 ls0 ws0\">es el siguiente (Nota 16): </div></div><div class=\"c w8c haa gsc2\"><div class=\"t m0 x27 h34 y5d ff3 fs0 fc0 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w36 haa gsc3\"><div class=\"t m0 x1f h34 y4b5 ff3 fs0 fc0 sc0 ls0 ws0\">Saldo a </div><div class=\"t m0 x66 h34 y4eb ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w8d h5f gsc4\"><div class=\"t m0 xcd h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Deudas a 31.12.2023 </div></div><div class=\"c w8e h4d gsc5\"><div class=\"t m0 x66 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Corrientes </div></div><div class=\"c w8f h4d gsc6\"><div class=\"t m0 x83 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">No corrientes </div></div><div class=\"c w8e ha5 gsc7\"><div class=\"t m0 x20 h34 y4ed ff3 fs0 fc0 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w90 ha5 gsc8\"><div class=\"t m0 x13 h34 y4ed ff3 fs0 fc0 sc0 ls11 ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w91 ha5 gsc9\"><div class=\"t m0 x13 h34 y4ed ff3 fs0 fc0 sc0 ls11 ws0\">2026<span class=\"ls0\"> </span></div></div><div class=\"c w92 ha5 gsca\"><div class=\"t m0 x13 h34 y4ed ff3 fs0 fc0 sc0 ls11 ws0\">2027<span class=\"ls0\"> </span></div></div><div class=\"c w91 ha5 gscb\"><div class=\"t m0 x13 h34 y4ed ff3 fs0 fc0 sc0 ls11 ws0\">2028<span class=\"ls0\"> </span></div></div><div class=\"c w91 ha5 gscc\"><div class=\"t m0 x13 h34 y4ed ff3 fs0 fc0 sc0 ls11 ws0\">2029<span class=\"ls0\"> </span></div></div><div class=\"c w93 ha5 gscd\"><div class=\"t m0 x66 h34 y4ed ff3 fs0 fc0 sc0 ls0 ws0\">2030 y ss </div></div><div class=\"c w94 ha5 gsce\"><div class=\"t m0 x71 h34 y24b ff3 fs0 fc0 sc0 ls0 ws0\">Total no </div><div class=\"t m0 x66 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">corrientes </div></div><div class=\"c w95 h52 gscf\"><div class=\"t m0 x66 h34 y285 ff3 fs0 fc0 sc0 ls0 ws0\">Pasivos por </div><div class=\"t m0 x66 h34 y24b ff3 fs0 fc0 sc0 ls0 ws0\">arrendamiento </div><div class=\"t m0 x66 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">financiero </div></div><div class=\"c w27 h52 gsd0\"><div class=\"t m0 x20 h34 y24b ff3 fs0 fc0 sc0 ls11 ws0\">8.060<span class=\"ls0\"> </span></div></div><div class=\"c w96 h52 gsd1\"><div class=\"t m0 x11 h34 y24b ff3 fs0 fc0 sc0 ls0 ws0\">2.542 </div></div><div class=\"c w90 h52 gsd2\"><div class=\"t m0 x71 h34 y24b ff3 fs0 fc0 sc0 ls0 ws0\">1.869 </div></div><div class=\"c w91 h52 gsd3\"><div class=\"t m0 x71 h34 y24b ff3 fs0 fc0 sc0 ls0 ws0\">1.181 </div></div><div class=\"c w92 h52 gsd4\"><div class=\"t m0 x72 h34 y24b ff3 fs0 fc0 sc0 ls11 ws0\">820<span class=\"ls0\"> </span></div></div><div class=\"c w91 h52 gsd5\"><div class=\"t m0 x72 h34 y24b ff3 fs0 fc0 sc0 ls11 ws0\">632<span class=\"ls0\"> </span></div></div><div class=\"c w91 h52 gsd6\"><div class=\"t m0 x72 h34 y24b ff3 fs0 fc0 sc0 ls11 ws0\">228<span class=\"ls0\"> </span></div></div><div class=\"c w93 h52 gsd7\"><div class=\"t m0 x54 h34 y24b ff3 fs0 fc0 sc0 ls11 ws0\">788<span class=\"ls0\"> </span></div></div><div class=\"c w94 h52 gsd8\"><div class=\"t m0 x11 h34 y24b ff3 fs0 fc0 sc0 ls0 ws0\">5.5<span class=\"ls11\">18</span> </div></div><div class=\"c w97 hab gsd9\"><div class=\"t m0 x27 h34 y5d ff3 fs0 fc0 sc0 ls11 ws0\">202<span class=\"ls0\">2 </span></div></div><div class=\"c w36 hab gsda\"><div class=\"t m0 x1f h34 y4b5 ff3 fs0 fc0 sc0 ls0 ws0\">Saldo a </div><div class=\"t m0 x66 h34 y24c ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w98 h32 gsdb\"><div class=\"t m0 xcd h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Deudas a 31.12.2022 </div></div><div class=\"c w8e h32 gsdc\"><div class=\"t m0 x66 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Corrientes </div></div><div class=\"c w99 h32 gsdd\"><div class=\"t m0 x83 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">No corrientes </div></div><div class=\"c w8e ha5 gsde\"><div class=\"t m0 x20 h34 y4ed ff3 fs0 fc0 sc0 ls11 ws0\">202<span class=\"ls0\">3 </span></div></div><div class=\"c w90 ha5 gsdf\"><div class=\"t m0 x13 h34 y4ed ff3 fs0 fc0 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w9a ha5 gse0\"><div class=\"t m0 x13 h34 y4ed ff3 fs0 fc0 sc0 ls11 ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w92 ha5 gse1\"><div class=\"t m0 x13 h34 y4ed ff3 fs0 fc0 sc0 ls11 ws0\">2026<span class=\"ls0\"> </span></div></div><div class=\"c w91 ha5 gse2\"><div class=\"t m0 x13 h34 y4ed ff3 fs0 fc0 sc0 ls11 ws0\">2027<span class=\"ls0\"> </span></div></div><div class=\"c w91 ha5 gse3\"><div class=\"t m0 x13 h34 y4ed ff3 fs0 fc0 sc0 ls11 ws0\">2028<span class=\"ls0\"> </span></div></div><div class=\"c w9b ha5 gse4\"><div class=\"t m0 x66 h34 y4ed ff3 fs0 fc0 sc0 ls11 ws0\">202<span class=\"ls0\">9 y ss </span></div></div><div class=\"c w1c ha5 gse5\"><div class=\"t m0 x71 h34 y24b ff3 fs0 fc0 sc0 ls0 ws0\">Total no </div><div class=\"t m0 x66 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">corrientes </div></div><div class=\"c w9c h52 gse6\"><div class=\"t m0 x66 h34 y285 ff3 fs0 fc0 sc0 ls0 ws0\">Pasivos por </div><div class=\"t m0 x66 h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\">arrendamiento </div><div class=\"t m0 x66 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">financiero </div></div><div class=\"c w27 h52 gse7\"><div class=\"t m0 x20 h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\">8.152 </div></div><div class=\"c w9d h52 gse8\"><div class=\"t m0 x11 h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\">2.420 </div></div><div class=\"c w90 h52 gse9\"><div class=\"t m0 x71 h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\">1.757 </div></div><div class=\"c w9a h52 gsea\"><div class=\"t m0 x71 h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\">1.192 </div></div><div class=\"c w92 h52 gseb\"><div class=\"t m0 x72 h34 y286 ff3 fs0 fc0 sc0 ls11 ws0\">712<span class=\"ls0\"> </span></div></div><div class=\"c w91 h52 gsec\"><div class=\"t m0 x72 h34 y286 ff3 fs0 fc0 sc0 ls11 ws0\">629<span class=\"ls0\"> </span></div></div><div class=\"c w91 h52 gsed\"><div class=\"t m0 x72 h34 y286 ff3 fs0 fc0 sc0 ls11 ws0\">517<span class=\"ls0\"> </span></div></div><div class=\"c w9b h52 gsee\"><div class=\"t m0 x54 h34 y286 ff3 fs0 fc0 sc0 ls11 ws0\">925<span class=\"ls0\"> </span></div></div><div class=\"c w1c h52 gsef\"><div class=\"t m0 x11 h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\">5.732 </div></div><div class=\"c w40 h25 gsc1\"><div class=\"t m0 x4 h34 y41a ff3 fs0 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h34 y4f3 ff3 fs0 fc0 sc0 ls0 ws0\">Los importes desglosados difieren del valor nominal pero dichas diferencias no son significativas. </div><div class=\"t m0 x4 h8f y4f4 ff8 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h8f y4f5 ff8 fs0 fc0 sc0 ls0 ws0\"> </div></div>Tipos de inter\u00e9s incrementales Los <span class=\"_ _1\"></span>tipos <span class=\"_ _1\"></span>de inter\u00e9s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mercado <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>han incrementado <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el eje<span class=\"_ _1\"></span>rcicio 202<span class=\"_ _1\"></span>3<span class=\"ls13\">, <span class=\"_ _1\"></span></span>p<span class=\"_ _1\"></span>or lo <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>en el <span class=\"_ _1\"></span>presente <span class=\"_ _1\"></span>ejercicio se han <span class=\"ls0\">actualizado <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>tipos de <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nter\u00e9s in<span class=\"_ _0\"></span>crementales en el c\u00e1lcu<span class=\"_ _0\"></span>lo de l<span class=\"_ _0\"></span>os pasivos <span class=\"_ _b\"></span>po<span class=\"_ _1\"></span>r arren<span class=\"_ _0\"></span>damiento (cuando ha sido<span class=\"_ _0\"></span> </span>necesario): <span class=\"_ _1\"></span>(i) <span class=\"_ _1\"></span>4,5% <span class=\"_ _1\"></span>cuando <span class=\"_ _1\"></span>el arre<span class=\"_ _1\"></span>ndatario <span class=\"_ _1\"></span>es l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Sociedad domi<span class=\"_ _1\"></span>nante, (ii) <span class=\"_ _a\"></span>5<span class=\"_ _1\"></span>,25% en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Reino <span class=\"_ _1\"></span>Unido, <span class=\"_ _1\"></span>(iii) <span class=\"_ _a\"></span>4,5% <span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> el resto de la Uni\u00f3n Europea, (iv) 5,25% en EE.UU. y (v) 14% en Colombia. En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>2022, <span class=\"_ _6\"></span>los <span class=\"_ _9\"></span>t<span class=\"_ _0\"></span>ipos <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>in<span class=\"_ _1\"></span>ter\u00e9s <span class=\"_ _7\"></span>incrementales <span class=\"_ _9\"> </span>que <span class=\"_ _7\"></span>fueron <span class=\"_ _9\"></span>util<span class=\"_ _0\"></span>izados <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>c\u00e1lculo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>pasivos <span class=\"_ _6\"></span>por arrendamiento (cuando <span class=\"_ _b\"></span>ha<span class=\"_ _1\"></span> s<span class=\"_ _0\"></span>ido <span class=\"_ _0\"></span>necesario): (i) 2,5% <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>uando <span class=\"_ _0\"></span>el arrendatar<span class=\"_ _0\"></span>io es <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>dominante, (ii) <span class=\"_ _b\"></span>3<span class=\"_ _1\"></span>,5% <span class=\"_ _0\"></span>en el Reino Unido, (iii) 2,5% en el resto de la Uni\u00f3n Europea, (iv) 4,3% en EE.UU. y (v) 14% en Colombia. Variaciones en el tipo de inter\u00e9s incremental no dan lugar a variaciones sign<span class=\"_ _0\"></span>ificativas.<span class=\"_ _1\"></span> Principales contratos de arrendamiento En <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>inmueble <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>r\u00e9gimen d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>(contrato <span class=\"_ _1\"></span>formalizado <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>finales d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>2018)<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>or Cof<span class=\"_ _1\"></span>fetek, Ltd. (entidad depe<span class=\"_ _0\"></span>ndiente <span class=\"_ _0\"></span>participada al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>100%) e<span class=\"_ _0\"></span>n Bri<span class=\"_ _0\"></span>stol, Rein<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>Unido, <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>vigencia <span class=\"_ _0\"></span>inicial e<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cinco <span class=\"_ _0\"></span>a\u00f1os. As<span class=\"_ _0\"></span>imismo, el Grupo <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>odr\u00e1 <span class=\"_ _0\"></span>optar por <span class=\"_ _b\"></span>su extensi\u00f3n por <span class=\"_ _b\"></span>un segundo <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>eriodo <span class=\"_ _0\"></span>adicional de <span class=\"_ _b\"></span>cinco a\u00f1os, e<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>ecir completando <span class=\"_ _b\"></span>diez a\u00f1os en total. Las <span class=\"_ _0\"></span>rentas anuales acordadas a<span class=\"_ _0\"></span>scienden al eq<span class=\"_ _0\"></span>uivalente a 151 miles de euros <span class=\"_ _0\"></span>para el primer a<span class=\"_ _0\"></span>\u00f1o de vigencia, <span class=\"_ _0\"></span>218 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _b\"></span>de euros <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>segundo y <span class=\"_ _b\"></span>262 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _0\"></span>para <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ada <span class=\"_ _b\"></span>uno<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de los <span class=\"_ _b\"></span>ejercicios <span class=\"_ _b\"></span>te<span class=\"_ _1\"></span>rcero <span class=\"_ _b\"></span>a quinto de <span class=\"_ _7\"></span>vigencia <span class=\"_ _6\"></span>(con <span class=\"_ _7\"></span>revisi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>prec<span class=\"_ _1\"></span>ios, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>caso, <span class=\"_ _6\"></span>para <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>segundo <span class=\"_ _6\"></span>periodo <span class=\"_ _7\"></span>adicional <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cinco <span class=\"_ _6\"></span>a\u00f1os).<span class=\"_ _a\"></span> <span class=\"_ _7\"></span>El <span class=\"_ _6\"></span>Grupo incluy\u00f3 <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>plazo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>extensi\u00f3n <span class=\"_ _1\"></span>adicional <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>valoraci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>asivos <span class=\"_ _1\"></span>por <span class=\"_ _7\"></span>arrendamiento<span class=\"ls13\">. <span class=\"_ _a\"></span></span>A <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span><span class=\"ls11\">de <span class=\"_ _a\"></span></span>diciembre <span class=\"_ _1\"></span>de 20<span class=\"ls0\">23, <span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>activo por <span class=\"_ _b\"></span>derecho <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>uso, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>pasivo <span class=\"_ _b\"></span>por arr<span class=\"_ _0\"></span>endamiento <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _b\"></span>para c<span class=\"_ _0\"></span>ostes <span class=\"_ _b\"></span>de restituci\u00f3n <span class=\"_ _b\"></span>asociados </span>al citado inmueble, en <span class=\"_ _0\"></span>r\u00e9gimen de <span class=\"_ _0\"></span>arrendamiento por Coffete<span class=\"_ _0\"></span>k, Ltd., ascienden, respectiva<span class=\"_ _0\"></span>mente, al equivalente a<span class=\"_ _0\"></span> 1.167<span class=\"ls13\">, <span class=\"_ _1\"></span></span>1.278 y 64 miles de euros (<span class=\"ls11\">1.368</span>, 1.481 y 62 miles de euros a 31 de diciembre de <span class=\"_ _0\"></span>2022). (Nota 14). Asimismo, cabe<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>stacar <span class=\"_ _0\"></span>que <span class=\"_ _b\"></span>des<span class=\"_ _1\"></span>de <span class=\"_ _b\"></span>el 1 <span class=\"_ _b\"></span>de enero <span class=\"_ _b\"></span>de 2020 <span class=\"_ _b\"></span>el arrenda<span class=\"_ _0\"></span>miento <span class=\"_ _0\"></span>del inmueble d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>General <span class=\"_ _b\"></span>En<span class=\"_ _1\"></span>gineering &amp; <span class=\"_ _a\"></span>Tech<span class=\"_ _1\"></span>nology <span class=\"_ _a\"></span>N.V. <span class=\"_ _a\"></span>(entidad <span class=\"_ _7\"></span>dependiente <span class=\"_ _a\"></span>participada <span class=\"_ _a\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>100%) <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>Malle <span class=\"_ _a\"></span>(B\u00e9lgica), <span class=\"_ _6\"></span>fue <span class=\"_ _7\"></span>extendido <span class=\"_ _a\"></span>hasta <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>31 <span class=\"_ _7\"></span>de diciembre de 2<span class=\"_ _0\"></span>025 (su <span class=\"_ _0\"></span>vigencia anterior <span class=\"_ _0\"></span>era ha<span class=\"_ _0\"></span>sta finales de<span class=\"_ _0\"></span> 2019). <span class=\"_ _0\"></span>Desde el <span class=\"_ _0\"></span>1 de<span class=\"_ _0\"></span> enero d<span class=\"_ _0\"></span>e 2020 <span class=\"_ _0\"></span>la renta <span class=\"_ _0\"></span>anual<span class=\"_ _1\"></span> es de <span class=\"_ _1\"></span><span class=\"ls0\">195<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros. <span class=\"_ _1\"></span>A <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span></span>de <span class=\"_ _a\"></span><span class=\"ls0\">diciembre <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3, <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>activo <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>derecho <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>uso <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>pasivo <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>arrendamiento </span>asociados a <span class=\"_ _0\"></span>este in<span class=\"_ _0\"></span>mueble, en<span class=\"_ _0\"></span> r\u00e9gimen <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e arrendamiento <span class=\"_ _b\"></span>por General Engi<span class=\"_ _0\"></span>neering &amp; Technology N.V., <span class=\"_ _b\"></span>asci<span class=\"_ _1\"></span>enden a <span class=\"ls11\">390</span> y 412 miles de euros, respectivamente, (587 y 614 miles de a 31 de diciembre de 2022).  En <span class=\"_ _1\"></span>junio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2022, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>contexto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>venta <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>inmueble <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>Coges, <span class=\"_ _1\"></span>S.p.A<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>donde <span class=\"_ _a\"></span>realiz\u00f3 su <span class=\"_ _1\"></span>activid<span class=\"_ _1\"></span>ad hasta el <span class=\"_ _a\"></span><span class=\"ls0\">ejercicio <span class=\"_ _1\"></span>2022 <span class=\"_ _a\"></span>(Nota <span class=\"_ _a\"></span>7.1.2.), <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>firm\u00f3 <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>contra<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>alquiler <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>inmueble <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>parte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>esta <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ociedad <span class=\"_ _a\"></span>cuya </span>duraci\u00f3n s<span class=\"_ _0\"></span>er\u00e1 <span class=\"_ _0\"></span>hasta <span class=\"_ _0\"></span>junio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2034. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>renta <span class=\"_ _0\"></span>anual <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>rma <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ontrato <span class=\"ls19\">as</span>cend\u00eda <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>216 <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>durante el 2023 <span class=\"_ _1\"></span>se ha <span class=\"_ _1\"></span>incrementado por e<span class=\"_ _1\"></span>l importe d<span class=\"_ _1\"></span>el IPC.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>A 31 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _1\"></span>de 202<span class=\"_ _1\"></span>3, el <span class=\"_ _1\"></span>activo por derecho<span class=\"_ _1\"></span> de uso<span class=\"_ _1\"></span> y el pasivo por <span class=\"_ _b\"></span>arrendamiento aso<span class=\"_ _0\"></span>ciados a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>inmueble, <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>scienden <span class=\"_ _0\"></span>a 1.975 <span class=\"_ _b\"></span><span class=\"ls17\">y <span class=\"ls0\">2.009, <span class=\"_ _0\"></span>respectivamente, <span class=\"_ _0\"></span>(2.029 <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>.042 </span></span>miles de a 31 de diciembre de 2022). Adicionalmente, de<span class=\"_ _0\"></span>bido <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>adquisici\u00f3n de <span class=\"_ _b\"></span>la empresa <span class=\"_ _b\"></span>Ascaso Factory,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>S.L.U en <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>firm\u00f3 <span class=\"_ _0\"></span>un <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>uevo <span class=\"_ _0\"></span>contrato de <span class=\"_ _a\"></span>arrendamiento <span class=\"_ _a\"></span>hasta <span class=\"_ _a\"></span>julio <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>2028. <span class=\"_ _a\"></span>La <span class=\"_ _a\"></span>renta <span class=\"_ _a\"></span>anual <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>230 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros. <span class=\"_ _a\"></span>A <span class=\"_ _1\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>202<span class=\"_ _a\"></span>3<span class=\"ls15\">, <span class=\"_ _a\"></span></span>el activo <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>derecho <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>u<span class=\"_ _1\"></span>so <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>pasivo <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>arrendamiento <span class=\"_ _7\"></span>as<span class=\"_ _1\"></span>ociados <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>este <span class=\"_ _6\"></span>inmueble,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>ascienden <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span><span class=\"ls11\">910</span> <span class=\"_ _7\"></span><span class=\"ls17\">y <span class=\"_ _6\"></span></span>919<span class=\"ls13\">, </span>respectivamente, (1.106 y 1.111 miles de a 31 de diciembre de 2022). El resto de los contratos no son significativos individualmente. Por <span class=\"_ _a\"></span>otro <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>ado, <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>anua<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>finalizado <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>diciembre<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2023, <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>reconocido <span class=\"_ _a\"></span>(i) <span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>asto <span class=\"_ _a\"></span>por arrendamientos a corto pl<span class=\"_ _0\"></span>azo/con duraci\u00f3n inferior a 12 me<span class=\"_ _0\"></span>ses <span class=\"ls11\">po</span>r 103 miles de <span class=\"_ _0\"></span>euros (<span class=\"ls11\">87</span> miles de <span class=\"_ _0\"></span>euros a 3<span class=\"_ _0\"></span>1 de diciembre de 2022) y (ii) gasto por<span class=\"_ _0\"></span> arrendamientos en los que el a<span class=\"_ _0\"></span>ctivo subyacente es de b<span class=\"_ _0\"></span>ajo valor por <span class=\"ls11\">154</span> miles de <span class=\"_ _b\"></span>euros (56 <span class=\"_ _c\"></span>miles de <span class=\"_ _c\"></span>euros en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>2022<span class=\"_ _1\"></span><span class=\"ls18\">).</span> <span class=\"_ _b\"></span>El <span class=\"_ _0\"></span>gasto <span class=\"_ _b\"></span>registrado <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>pa<span class=\"_ _1\"></span>gos <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>arrendamiento <span class=\"_ _c\"></span>v<span class=\"_ _1\"></span>ariables <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _0\"></span>dependen de un \u00edndice o un tipo no ha sido significativo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "7.1 Inmovilizado material  Los<span class=\"ls0\"> movimientos habidos e<span class=\"_ _1\"></span>n este cap\u00edtulo del ba<span class=\"_ _1\"></span>lance de situaci\u00f3n consolidado en <span class=\"_ _a\"></span>los ejercicios 2023 <span class=\"_ _1\"></span>y 2022 </span>han sido los siguientes: Miles de euros Terrenos y Construcciones Instalaciones T\u00e9cnicas y Maquinaria Otras Instalaciones, Utillaje y Mobiliario Otro Inmovilizado<span class=\"fs0\"> </span>Inmov. en Curso Total Coste - Saldo al 31 de diciembre de 2021 18.844 18.394 30.651 2.413 6 70.308 Adiciones  263<span class=\"ls0\"> </span>893<span class=\"ls0\"> </span>791<span class=\"ls0\"> </span>146<span class=\"ls0\"> </span>40<span class=\"ls0\"> </span>2.133 Retiros - (544) (161) (1) - (706) Traspasos 14<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>           <span class=\"ls0\">(47) </span>- - (1) Diferencias de conversi\u00f3n - (31) (77) (11) - (119) Incorporaci\u00f3n SIA Vendon (<span class=\"fs6\">Nota 2.2.b</span>) - - - 159<span class=\"ls0\"> </span>- 159<span class=\"ls0\"> </span>Incorporaci\u00f3n Ascaso (<span class=\"fs6\">Nota 2.2.b</span>) - 47<span class=\"ls0\"> </span>88<span class=\"ls0\"> </span>73<span class=\"ls0\"> </span>- 208<span class=\"ls0\"> </span>Saldo al 31 de diciembre de 2022 19.121 18.791 31.245 2.779 46<span class=\"ls0\"> </span>71.982 Adiciones  158<span class=\"ls0\"> </span>1.135 947<span class=\"ls0\"> </span>245<span class=\"ls0\"> </span>- 2.485<span class=\"ls0\"> </span>Retiros (10) (2.531) (<span class=\"ls11\">674</span>) (<span class=\"ls11\">34</span>) (1) (3.250) Traspasos - -            <span class=\"ls11\">23<span class=\"ls0\"> </span></span>(23) - - Diferencias de conversi\u00f3n - 26<span class=\"ls0\"> </span>41<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>- 77<span class=\"ls0\"> </span>Saldo al 31 de diciembre de 2023 19.<span class=\"ls0\">269 </span>17.421 31.<span class=\"ls0\">582 </span>2.977 45 71.<span class=\"ls0\">294 </span>Amortizaci\u00f3n acumulada - Saldo al 31 de diciembre de 2021 (10.122) (15.398) (27.809) (2.077) - (55.406) Dotaciones (381) (593) (1.043) (196) - (2.213)<span class=\"_ _2a\"> </span>Retiros - 544<span class=\"ls0\"> </span>160<span class=\"ls0\"> </span>1 - 705<span class=\"ls0\"> </span>Traspasos (4) (32) 36<span class=\"ls0\"> </span>- - - Diferencias de conversi\u00f3n (Nota 2.2.b) - 23<span class=\"ls0\"> </span>39<span class=\"ls0\"> </span>7 - 69<span class=\"ls0\"> </span>Incorporaci\u00f3n SIA Vendon (Nota 2.2.b) - - - (109) - (109) Incorporaci\u00f3n Ascaso  - (12) (16) (58) - (86) Saldo al 31 de diciembre de 2022 (10.507) (15.468) (28.633) (2.432) - (57.040) Dotaciones (<span class=\"ls11\">404</span>) (<span class=\"ls11\">649</span>) (<span class=\"ls11\">944</span>) (<span class=\"ls11\">220</span>) - (2.2<span class=\"ls11\">17</span>)<span class=\"_ _2a\"> </span>Retiros 10<span class=\"ls0\"> </span>2.417 644<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>- 3.103 Traspasos - (2) (20) 22<span class=\"ls0\"> </span>- - Diferencias de conversi\u00f3n - (16) (25) (5) - (46) Saldo al 31 de diciembre de 2023 (10.901) (13.718) (28.978) (2.<span class=\"ls11\">603</span>) - (56.200) P\u00e9rdidas por deterioro - Al 31 de diciembre de 2021 (660) - - - - (660) Al 31 de diciembre de 2022 (660) - - - - (660) Al 31 de diciembre de 2023 (660) - - - - (660<span class=\"_ _2a\"> </span>) Valor neto contable al 31.12.22 7.954 3.323 2.612 347<span class=\"ls0\"> </span>46<span class=\"ls0\"> </span>14.282 Valor neto contable al 31.12.23 7.708<span class=\"ls0\"> </span>3.703<span class=\"ls0\"> </span>2.604 374<span class=\"ls0\"> </span>45<span class=\"ls0\"> </span>14.434 7.1.1 Adiciones Durante el ejer<span class=\"_ _0\"></span>cicio 2023 y 20<span class=\"_ _0\"></span>22, las pr<span class=\"_ _0\"></span>incipales adiciones <span class=\"_ _0\"></span>se corresponden con <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nversiones productivas, <span class=\"_ _0\"></span>as\u00ed como <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diverso <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>llaje, <span class=\"_ _1\"></span>moldes <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>material <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lmac\u00e9n. <span class=\"_ _7\"></span>Adicionalmente <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>2023 <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>2022, <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>han <span class=\"_ _a\"></span>realizado inversiones en placas solares. 7.1.2 Bajas Durante <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>ejercicios <span class=\"_ _7\"></span>2023 <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>2, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>retiros <span class=\"_ _6\"></span>se <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>orresponden, <span class=\"_ _9\"> </span>principalmente, <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>bajas <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>instalaciones t\u00e9cnicas, u<span class=\"_ _1\"></span>tillaje y equipos <span class=\"_ _1\"></span>inform\u00e1ticos que se <span class=\"_ _1\"></span>encontraban en s<span class=\"_ _1\"></span>u mayor p<span class=\"_ _1\"></span>arte, totalmente amortizados.  <span class=\"_ _1\"></span>En el ejercicio <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>se ha <span class=\"_ _0\"></span>registrado una <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>\u00e9rdida por<span class=\"_ _0\"></span> enajenaci\u00f3n <span class=\"_ _0\"></span>de 14 <span class=\"_ _b\"></span>mil<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>de euros <span class=\"_ _b\"></span>en el ep\u00edgrafe \u201cDet<span class=\"_ _0\"></span>erio<span class=\"_ _1\"></span><span class=\"ff3\">ro </span>y <span class=\"_ _a\"></span>resultado <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>najenaciones <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>inmovilizado\u201d <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>ganancias <span class=\"_ _a\"></span>adjunta <span class=\"_ _a\"></span>(24 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de euros en el ejercicio 2022). 7.1.3 P\u00e9rdidas por deterioro En el ejercicio 2023 no se han producido p\u00e9rdidas por deterioro de elementos de inmoviliz<span class=\"_ _0\"></span>ado material. <span class=\"_ _1\"></span> En <span class=\"_ _1\"></span>mayo <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2023, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>Azkoyen <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>vendido <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>inmueble <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Schio <span class=\"_ _1\"></span>Vicenza, <span class=\"_ _1\"></span>Italia <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>Coges, <span class=\"_ _1\"></span>S.p.A. por <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>precio d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>venta <span class=\"_ _1\"></span>de 4.400 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros, <span class=\"_ _1\"></span>siendo <span class=\"_ _1\"></span>los c<span class=\"_ _1\"></span>ostes <span class=\"_ _1\"></span>de la<span class=\"_ _1\"></span> trans<span class=\"_ _1\"></span>acci\u00f3n de <span class=\"_ _1\"></span>110 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros. El <span class=\"_ _7\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _7\"></span>neto <span class=\"_ _6\"></span>contable <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>dici<span class=\"_ _1\"></span>embre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2022 <span class=\"_ _6\"></span>era <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>3.982 <span class=\"_ _6\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>estaba <span class=\"_ _6\"></span>registrado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el ep\u00edgrafe <span class=\"_ _7\"></span>\u201cActivos <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>corrientes <span class=\"_ _a\"></span>man<span class=\"_ _1\"></span>tenidos <span class=\"_ _a\"></span>par<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>venta\u201d <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>balance <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _7\"></span>consolidado. <span class=\"_ _7\"></span>Con <span class=\"_ _7\"></span>esta venta <span class=\"_ _b\"></span>se ha<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>btenido <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>b<span class=\"_ _1\"></span>eneficio <span class=\"_ _b\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>308 m<span class=\"_ _0\"></span>iles <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _b\"></span>registrado <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>p\u00edgrafe <span class=\"_ _b\"></span>\u201cDeter<span class=\"_ _1\"></span><span class=\"ff3\">ioro y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>sultado<span class=\"_ _0\"></span>s </span>por enajenaciones del inmovilizado\u201d de la cuenta de p\u00e9rdidas y ganancias co<span class=\"_ _0\"></span>nsolidada adjunta.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Por <span class=\"_ _a\"></span>otro <span class=\"_ _a\"></span>lado, <span class=\"_ _7\"></span>desde <span class=\"_ _a\"></span>octubre <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2016 <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>inmueble <span class=\"_ _a\"></span>sito <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>Badal<span class=\"_ _1\"></span>ona <span class=\"_ _a\"></span>(Espa\u00f1a), <span class=\"_ _a\"></span>est\u00e1 <span class=\"_ _a\"></span>siendo <span class=\"_ _a\"></span>utilizado <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>el Grupo, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>concreto <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>sede <span class=\"_ _1\"></span>principal <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>actividad <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>segmento <span class=\"_ _7\"></span><span class=\"ls11\">de <span class=\"_ _1\"></span></span><span class=\"ff1\">Time <span class=\"_ _1\"></span>&amp; <span class=\"_ _1\"></span>Security</span> <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Espa\u00f1a<span class=\"ls15\">. <span class=\"_ _1\"></span></span>Al 31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> 2<span class=\"_ _1\"></span>023, <span class=\"_ _1\"></span>tras <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>dotaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>anual <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>37<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>coste de terre<span class=\"_ _1\"></span>nos, construcciones, amortizaci\u00f3n <span class=\"_ _1\"></span>y dete<span class=\"_ _1\"></span>rioro asociado al <span class=\"_ _1\"></span>citado inmueble <span class=\"_ _1\"></span>es de <span class=\"_ _a\"></span>1<span class=\"_ _1\"></span>.400, 1.571<span class=\"ls15\">, <span class=\"_ _1\"></span><span class=\"ls11\">81</span></span>2 <span class=\"ls14\">y </span>6<span class=\"ls11\">60</span> <span class=\"_ _0\"></span>miles; <span class=\"_ _b\"></span>siendo <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>valor <span class=\"_ _b\"></span>neto contable <span class=\"_ _b\"></span>igual a <span class=\"_ _b\"></span>1.499 mile<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>euros (1.5<span class=\"ls11\">36</span> <span class=\"_ _b\"></span>miles d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _b\"></span>a 31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>iciembre<span class=\"_ _b\"></span> de <span class=\"_ _1\"></span>2022<span class=\"ls18\">).</span> <span class=\"_ _1\"></span>De acuerdo <span class=\"_ _1\"></span>con l<span class=\"_ _1\"></span>a tasaci\u00f3n <span class=\"_ _1\"></span>de u<span class=\"_ _1\"></span>n experto <span class=\"_ _1\"></span>independiente de<span class=\"_ _1\"></span> enero <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>el valor <span class=\"_ _1\"></span>razonable de dicho inmueble, <span class=\"_ _b\"></span>as\u00ed como <span class=\"_ _0\"></span>el d<span class=\"_ _0\"></span>e las <span class=\"_ _0\"></span>instalaciones <span class=\"_ _b\"></span>afectas era <span class=\"_ _0\"></span>un 5% <span class=\"_ _b\"></span>superior al <span class=\"_ _0\"></span>valor net<span class=\"_ _0\"></span>o c<span class=\"_ _0\"></span>ontable, por <span class=\"_ _b\"></span>lo que<span class=\"_ _0\"></span> los <span class=\"_ _6\"></span>Administradores <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>han <span class=\"_ _6\"></span>considerado <span class=\"_ _6\"></span>necesario <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>levar <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>abo <span class=\"_ _6\"></span>ning\u00fan <span class=\"_ _6\"></span>ajuste <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>valoraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>estos activos al 31 de diciembre de 2023. 7.1.4 Otra informaci\u00f3n<span class=\"ff3\"> </span>El importe del valor de coste b<span class=\"_ _0\"></span>ruto de los activos materiales <span class=\"_ _0\"></span>en explotaci\u00f3n totalmente am<span class=\"_ _1\"></span>ortizados y en u<span class=\"_ _b\"></span>so al <span class=\"_ _b\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2023 <span class=\"_ _0\"></span>asciende <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>39.656 <span class=\"_ _b\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>(41.406 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>2022) <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>corresponde, en su <span class=\"_ _0\"></span>mayor par<span class=\"_ _0\"></span>te, a <span class=\"_ _0\"></span>elementos d<span class=\"_ _0\"></span>e maquinaria, <span class=\"_ _b\"></span>instalaciones t\u00e9cnicas, utillaje <span class=\"_ _b\"></span>y mobiliario.<span class=\"_ _1\"></span> De di<span class=\"_ _0\"></span>cho import<span class=\"_ _0\"></span>e, 33.586 miles de euros corresponden a inmovilizado de la Sociedad dominante. El <span class=\"_ _1\"></span>presupuesto de <span class=\"_ _1\"></span>inversiones (en <span class=\"_ _1\"></span>inmovilizado <span class=\"_ _a\"></span>material e <span class=\"_ _1\"></span>intangible) <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>las sociedades <span class=\"_ _1\"></span>consolidadas <span class=\"_ _1\"></span>por integraci\u00f3n <span class=\"_ _7\"></span>global <span class=\"_ _6\"></span>para <span class=\"_ _7\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>ejercicio <span class=\"_ _9\"></span><span class=\"ls19\">20</span>23 <span class=\"_ _7\"></span>era <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>5.199 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>incluyendo <span class=\"_ _6\"></span>250 <span class=\"_ _7\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _6\"></span><span class=\"ls19\">de </span>trabajos realizados por el Subgrupo Primion para el inmovilizado.  Por <span class=\"_ _a\"></span>otro <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>ado, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>neto <span class=\"_ _7\"></span>contable <span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>20<span class=\"_ _1\"></span>23 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _a\"></span>elementos <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>inmovilizado <span class=\"_ _a\"></span>mate<span class=\"_ _1\"></span>rial afecto <span class=\"_ _9\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _9\"> </span>explotaci\u00f3n <span class=\"_ _9\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _9\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _9\"></span>situados <span class=\"_ _6\"></span>fuera <span class=\"_ _9\"></span>del <span class=\"_ _6\"></span>territorio <span class=\"_ _9\"></span>espa\u00f1ol<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>era <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>unos <span class=\"_ _9\"> </span>4.104 <span class=\"_ _6\"></span>miles<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>euros<span class=\"ls15\">, </span>b\u00e1sicamente <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span><span class=\"ls11\">el</span> <span class=\"_ _7\"></span>Subgrupo <span class=\"_ _7\"></span>Primi<span class=\"ls11\">on</span> <span class=\"_ _7\"></span>y, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>meno<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>medi<span class=\"_ _1\"></span>da, <span class=\"_ _a\"></span>Coffe<span class=\"_ _1\"></span>tek, <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>td., <span class=\"_ _7\"></span>Coges, <span class=\"_ _7\"></span>S.p.A., <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _7\"></span>Andina, S.A.S. y SIA Vendon (<span class=\"ls19\">4.<span class=\"ls11\">140</span></span> miles de euros <span class=\"ls19\">al<span class=\"_ _1\"></span></span> 31 de diciembre de 2022).  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "En <span class=\"_ _1\"></span>mayo <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2023, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>Azkoyen <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>vendido <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>inmueble <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Schio <span class=\"_ _1\"></span>Vicenza, <span class=\"_ _1\"></span>Italia <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>Coges, <span class=\"_ _1\"></span>S.p.A. por <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>precio d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>venta <span class=\"_ _1\"></span>de 4.400 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros, <span class=\"_ _1\"></span>siendo <span class=\"_ _1\"></span>los c<span class=\"_ _1\"></span>ostes <span class=\"_ _1\"></span>de la<span class=\"_ _1\"></span> trans<span class=\"_ _1\"></span>acci\u00f3n de <span class=\"_ _1\"></span>110 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros. El <span class=\"_ _7\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _7\"></span>neto <span class=\"_ _6\"></span>contable <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>dici<span class=\"_ _1\"></span>embre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2022 <span class=\"_ _6\"></span>era <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>3.982 <span class=\"_ _6\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>estaba <span class=\"_ _6\"></span>registrado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el ep\u00edgrafe <span class=\"_ _7\"></span>\u201cActivos <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>corrientes <span class=\"_ _a\"></span>man<span class=\"_ _1\"></span>tenidos <span class=\"_ _a\"></span>par<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>venta\u201d <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>balance <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _7\"></span>consolidado. <span class=\"_ _7\"></span>Con <span class=\"_ _7\"></span>esta venta <span class=\"_ _b\"></span>se ha<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>btenido <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>b<span class=\"_ _1\"></span>eneficio <span class=\"_ _b\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>308 m<span class=\"_ _0\"></span>iles <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _b\"></span>registrado <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>p\u00edgrafe <span class=\"_ _b\"></span>\u201cDeter<span class=\"_ _1\"></span><span class=\"ff3\">ioro y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>sultado<span class=\"_ _0\"></span>s </span>por enajenaciones del inmovilizado\u201d de la cuenta de p\u00e9rdidas y ganancias co<span class=\"_ _0\"></span>nsolidada adjunta.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "En <span class=\"_ _1\"></span>mayo <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2023, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>Azkoyen <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>vendido <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>inmueble <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Schio <span class=\"_ _1\"></span>Vicenza, <span class=\"_ _1\"></span>Italia <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>Coges, <span class=\"_ _1\"></span>S.p.A. por <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>precio d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>venta <span class=\"_ _1\"></span>de 4.400 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros, <span class=\"_ _1\"></span>siendo <span class=\"_ _1\"></span>los c<span class=\"_ _1\"></span>ostes <span class=\"_ _1\"></span>de la<span class=\"_ _1\"></span> trans<span class=\"_ _1\"></span>acci\u00f3n de <span class=\"_ _1\"></span>110 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros. El <span class=\"_ _7\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _7\"></span>neto <span class=\"_ _6\"></span>contable <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>dici<span class=\"_ _1\"></span>embre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2022 <span class=\"_ _6\"></span>era <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>3.982 <span class=\"_ _6\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>estaba <span class=\"_ _6\"></span>registrado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el ep\u00edgrafe <span class=\"_ _7\"></span>\u201cActivos <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>corrientes <span class=\"_ _a\"></span>man<span class=\"_ _1\"></span>tenidos <span class=\"_ _a\"></span>par<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>venta\u201d <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>balance <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _7\"></span>consolidado. <span class=\"_ _7\"></span>Con <span class=\"_ _7\"></span>esta venta <span class=\"_ _b\"></span>se ha<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>btenido <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>b<span class=\"_ _1\"></span>eneficio <span class=\"_ _b\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>308 m<span class=\"_ _0\"></span>iles <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _b\"></span>registrado <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>p\u00edgrafe <span class=\"_ _b\"></span>\u201cDeter<span class=\"_ _1\"></span><span class=\"ff3\">ioro y<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>sultado<span class=\"_ _0\"></span>s </span>por enajenaciones del inmovilizado\u201d de la cuenta de p\u00e9rdidas y ganancias co<span class=\"_ _0\"></span>nsolidada adjunta.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "7.2 Inversiones inmobiliarias Los<span class=\"ls0\"> movimientos habidos en <span class=\"_ _0\"></span>este cap\u00edtulo del <span class=\"_ _0\"></span>balance de s<span class=\"_ _0\"></span>ituaci\u00f3n consolidado en los ejercicios 2023 y 2022<span class=\"ls13\">, </span></span>han sido los siguientes:<span class=\"_ _2a\"> </span>Miles de euros Terrenos y construcciones Coste- Saldo al 31 de diciembre de 2021 2.151 Saldo al 31 de diciembre de 2022 2.151 Saldo al 31 de diciembre de 2023 2.151 Amortizaci\u00f3n acumulada- Saldo al 31 de diciembre de 2021 (984) Dotaciones (38)<span class=\"_ _2a\"> </span> Saldo al 31 de diciembre de 2022 (1.022) Dotaciones<span class=\"ff1\"> </span>(<span class=\"ls11\">37</span>) Saldo al 31 de diciembre de 2023 (1.059) P\u00e9rdidas por deterioro- Al 31 de diciembre de 2021 - Al 31 de diciembre de 2022 - Al 31 de diciembre de 2023 - Valor neto contable al 31 de diciembre de 2021 1.167<span class=\"ff3\"> </span>Valor neto contable al 31 de diciembre de 2022 1.129 Valor neto contable al 31 de diciembre de 2023<div class=\"c wa8 h4d gs10f\"><div class=\"t m0 x45 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">1.092 </div></div><div class=\"c wa7 h32 gs111\"><div class=\"t m0 x66 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Valor razonable al 31 de diciembre de 2023 </div></div><div class=\"c wa8 h32 gs112\"><div class=\"t m0 x45 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">2.101<span class=\"_ _2a\"> </span> </div></div>Azkoyen, S.A.  <span class=\"_ _12\"> </span>Como <span class=\"_ _9\"> </span>consecuencia <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _9\"> </span>venta <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>2007 <span class=\"_ _9\"></span><span class=\"ls11\">de</span> <span class=\"_ _6\"></span>la <span class=\"_ _9\"> </span>actividad <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>fabricaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>maquinaria <span class=\"_ _6\"></span>para<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>hosteler\u00eda <span class=\"_ _9\"> </span>el inmueble <span class=\"_ _8\"> </span>(nave <span class=\"_ _9\"> </span>industrial) <span class=\"_ _8\"> </span>sito <span class=\"_ _8\"> </span>en <span class=\"_ _9\"> </span>Peralta <span class=\"_ _8\"> </span>(Navarra) <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>qu<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>ven<span class=\"_ _1\"></span>\u00eda <span class=\"_ _9\"> </span>desarrollan<span class=\"_ _1\"></span>do <span class=\"_ _9\"> </span>dicha <span class=\"_ _8\"> </span>actividad <span class=\"_ _9\"> </span>se encuentra <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>esde <span class=\"_ _6\"></span>entonces <span class=\"_ _9\"></span>f<span class=\"_ _0\"></span>uera <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>us<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>y <span class=\"_ _9\"></span>c<span class=\"_ _0\"></span>lasificado <span class=\"_ _6\"></span><span class=\"ffa\">siguiendo <span class=\"_ _9\"> </span>lo <span class=\"_ _7\"></span>fijado <span class=\"_ _9\"> </span>por <span class=\"_ _7\"></span>la <span class=\"_ _9\"> </span>NIC <span class=\"_ _6\"></span>40 <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"> </span>\u201cInve<span class=\"_ _1\"></span>rsiones </span>inmobiliarias\u201d <span class=\"_ _6\"> </span>(Nota <span class=\"_ _6\"></span>3.<span class=\"ff3\">e). <span class=\"_ _6\"></span>Se <span class=\"_ _6\"></span>ha <span class=\"_ _9\"></span>consider<span class=\"_ _0\"></span>ado <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>modelo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _6\"></span>ap<span class=\"_ _1\"></span>ropiado <span class=\"_ _7\"></span>para <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>medici\u00f3n </span>posterior de estos activos. Dicho modelo, siguiendo lo indica<span class=\"_ _0\"></span>do por la NIC 16, supone la contabilizaci\u00f3n de un elemento del inmovilizado material por s<span class=\"_ _0\"></span>u coste de adquisici\u00f3n menos la amortizaci\u00f3n acumulada y el importe<span class=\"_ _0\"></span> acumulado de las p\u00e9<span class=\"_ _1\"></span>rdidas por deterioro <span class=\"_ _1\"></span>d<span class=\"ls11\">el</span> valor. Con fecha <span class=\"ls11\">10</span> <span class=\"_ _1\"></span>de enero de 2023<span class=\"ls15\">, </span>u<span class=\"_ _1\"></span>n experto independiente (Galtier <span class=\"_ _1\"></span>Francoib\u00e9rica <span class=\"_ _1\"></span>S.A.) l<span class=\"_ _1\"></span>lev\u00f3 <span class=\"_ _1\"></span>a ca<span class=\"_ _1\"></span>bo una <span class=\"_ _1\"></span>investigaci\u00f3n <span class=\"_ _1\"></span><span class=\"ls17\">y </span>an<span class=\"_ _1\"></span>\u00e1lisis de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>propiedad <span class=\"_ _1\"></span>para determinar <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor de <span class=\"_ _7\"></span>mercado <span class=\"_ _7\"></span>(se <span class=\"_ _a\"></span>define <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>\u201cprecio <span class=\"_ _7\"></span>razonable\u201d <span class=\"_ _a\"></span>que <span class=\"_ _7\"></span>podr\u00eda <span class=\"_ _7\"></span>esperarse <span class=\"_ _a\"></span>recibir <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>venta <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>acuerdo<span class=\"_ _0\"></span> privado <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de va<span class=\"_ _1\"></span>loraci\u00f3n). De <span class=\"_ _1\"></span>acuerdo <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>dicha <span class=\"_ _1\"></span>tasaci\u00f3n, <span class=\"_ _7\"></span>el v<span class=\"_ _1\"></span>alor ra<span class=\"_ _1\"></span>zonable de <span class=\"_ _1\"></span>dicho <span class=\"_ _a\"></span>inmueble, <span class=\"_ _1\"></span>as\u00ed como <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la<span class=\"_ _1\"></span>s <span class=\"_ _9\"> </span>instalaciones <span class=\"_ _9\"> </span>afectas <span class=\"_ _8\"> </span><span class=\"ls11\">es</span> <span class=\"_ _9\"> </span><span class=\"ls11\">un <span class=\"_ _9\"> </span><span class=\"ls19\">92</span></span>% <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>uperior <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>valor <span class=\"_ _9\"> </span>neto <span class=\"_ _9\"> </span>contable <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>\u00e9stos <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>que <span class=\"_ _d\"> </span>los Administradores <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _7\"></span>dominante <span class=\"_ _a\"></span>no<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>han <span class=\"_ _a\"></span>considerado <span class=\"_ _7\"></span>necesario <span class=\"_ _a\"></span>llevar <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>cabo <span class=\"_ _a\"></span>ning\u00fan <span class=\"_ _a\"></span>ajus<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la valoraci\u00f3n de estos activos al 31 de diciembre de 2023.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "Valor razonable al 31 de diciembre de 2023 2.101<span class=\"_ _2a\"> </span>Azkoyen, S.A.  <span class=\"_ _12\"> </span>Como <span class=\"_ _9\"> </span>consecuencia <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _9\"> </span>venta <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>2007 <span class=\"_ _9\"></span><span class=\"ls11\">de</span> <span class=\"_ _6\"></span>la <span class=\"_ _9\"> </span>actividad <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>fabricaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>maquinaria <span class=\"_ _6\"></span>para<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>hosteler\u00eda <span class=\"_ _9\"> </span>el inmueble <span class=\"_ _8\"> </span>(nave <span class=\"_ _9\"> </span>industrial) <span class=\"_ _8\"> </span>sito <span class=\"_ _8\"> </span>en <span class=\"_ _9\"> </span>Peralta <span class=\"_ _8\"> </span>(Navarra) <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>qu<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>ven<span class=\"_ _1\"></span>\u00eda <span class=\"_ _9\"> </span>desarrollan<span class=\"_ _1\"></span>do <span class=\"_ _9\"> </span>dicha <span class=\"_ _8\"> </span>actividad <span class=\"_ _9\"> </span>se encuentra <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>esde <span class=\"_ _6\"></span>entonces <span class=\"_ _9\"></span>f<span class=\"_ _0\"></span>uera <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>us<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>y <span class=\"_ _9\"></span>c<span class=\"_ _0\"></span>lasificado <span class=\"_ _6\"></span><span class=\"ffa\">siguiendo <span class=\"_ _9\"> </span>lo <span class=\"_ _7\"></span>fijado <span class=\"_ _9\"> </span>por <span class=\"_ _7\"></span>la <span class=\"_ _9\"> </span>NIC <span class=\"_ _6\"></span>40 <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"> </span>\u201cInve<span class=\"_ _1\"></span>rsiones </span>inmobiliarias\u201d <span class=\"_ _6\"> </span>(Nota <span class=\"_ _6\"></span>3.<span class=\"ff3\">e). <span class=\"_ _6\"></span>Se <span class=\"_ _6\"></span>ha <span class=\"_ _9\"></span>consider<span class=\"_ _0\"></span>ado <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>modelo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _6\"></span>ap<span class=\"_ _1\"></span>ropiado <span class=\"_ _7\"></span>para <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>medici\u00f3n </span>posterior de estos activos. Dicho modelo, siguiendo lo indica<span class=\"_ _0\"></span>do por la NIC 16, supone la contabilizaci\u00f3n de un elemento del inmovilizado material por s<span class=\"_ _0\"></span>u coste de adquisici\u00f3n menos la amortizaci\u00f3n acumulada y el importe<span class=\"_ _0\"></span> acumulado de las p\u00e9<span class=\"_ _1\"></span>rdidas por deterioro <span class=\"_ _1\"></span>d<span class=\"ls11\">el</span> valor. Con fecha <span class=\"ls11\">10</span> <span class=\"_ _1\"></span>de enero de 2023<span class=\"ls15\">, </span>u<span class=\"_ _1\"></span>n experto independiente (Galtier <span class=\"_ _1\"></span>Francoib\u00e9rica <span class=\"_ _1\"></span>S.A.) l<span class=\"_ _1\"></span>lev\u00f3 <span class=\"_ _1\"></span>a ca<span class=\"_ _1\"></span>bo una <span class=\"_ _1\"></span>investigaci\u00f3n <span class=\"_ _1\"></span><span class=\"ls17\">y </span>an<span class=\"_ _1\"></span>\u00e1lisis de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>propiedad <span class=\"_ _1\"></span>para determinar <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor de <span class=\"_ _7\"></span>mercado <span class=\"_ _7\"></span>(se <span class=\"_ _a\"></span>define <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>\u201cprecio <span class=\"_ _7\"></span>razonable\u201d <span class=\"_ _a\"></span>que <span class=\"_ _7\"></span>podr\u00eda <span class=\"_ _7\"></span>esperarse <span class=\"_ _a\"></span>recibir <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>venta <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>acuerdo<span class=\"_ _0\"></span> privado <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de va<span class=\"_ _1\"></span>loraci\u00f3n). De <span class=\"_ _1\"></span>acuerdo <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>dicha <span class=\"_ _1\"></span>tasaci\u00f3n, <span class=\"_ _7\"></span>el v<span class=\"_ _1\"></span>alor ra<span class=\"_ _1\"></span>zonable de <span class=\"_ _1\"></span>dicho <span class=\"_ _a\"></span>inmueble, <span class=\"_ _1\"></span>as\u00ed como <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la<span class=\"_ _1\"></span>s <span class=\"_ _9\"> </span>instalaciones <span class=\"_ _9\"> </span>afectas <span class=\"_ _8\"> </span><span class=\"ls11\">es</span> <span class=\"_ _9\"> </span><span class=\"ls11\">un <span class=\"_ _9\"> </span><span class=\"ls19\">92</span></span>% <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>uperior <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>valor <span class=\"_ _9\"> </span>neto <span class=\"_ _9\"> </span>contable <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>\u00e9stos <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>que <span class=\"_ _d\"> </span>los Administradores <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _7\"></span>dominante <span class=\"_ _a\"></span>no<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>han <span class=\"_ _a\"></span>considerado <span class=\"_ _7\"></span>necesario <span class=\"_ _a\"></span>llevar <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>cabo <span class=\"_ _a\"></span>ning\u00fan <span class=\"_ _a\"></span>ajus<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la valoraci\u00f3n de estos activos al 31 de diciembre de 2023.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "7.3 Cobertura de seguros y otros   El Grupo tiene formalizadas p\u00f3lizas de seguros para cubrir los posibles riesgos a los que est\u00e1n sujetos los diversos elementos de inmovilizado material, as\u00ed como las posibles reclamaciones que se le puedan presentar por el ejercicio de su actividad, entendiendo que dichas p\u00f3lizas cubren de manera suficiente los riesgos a los que est\u00e1n sometidos. Durante el ejercicio 2023 se han satisfecho primas de seguros de responsabilidad civil de los Administradores de la Sociedad dominante por perjuicios ocasionados en el ejercicio del cargo por importe de 21 miles de euros.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInsuranceContractsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "8. <span class=\"_ _21\"> </span>Sociedades dependientes En <span class=\"_ _b\"></span>l<span class=\"ls19\">os<span class=\"_ _1\"></span></span> <span class=\"_ _b\"></span>Anexos <span class=\"_ _0\"></span>I <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>II <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>esta <span class=\"_ _b\"></span>memoria <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>detallan <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _b\"></span>sociedades <span class=\"_ _b\"></span>dependientes, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>informaci\u00f3n <span class=\"_ _b\"></span>relacionada con <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>mismas <span class=\"_ _7\"></span>(que <span class=\"_ _a\"></span>incluye <span class=\"_ _a\"></span>denominaci\u00f3n, <span class=\"_ _a\"></span>pa\u00eds <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>constituci\u00f3n<span class=\"_ _1\"></span><span class=\"ls15\">, <span class=\"_ _a\"></span></span>la <span class=\"_ _7\"></span>proporci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>participaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>Sociedad dominante en su capital y otra informaci\u00f3n relevante) al 31 de diciembre de 202<span class=\"_ _1\"></span>3 y 2022, respectivamente.<span class=\"_ _2a\"> </span>27<span class=\"ls15\">. </span> <span class=\"_ _e\"> </span>Operaciones con partes vinculadas Las <span class=\"_ _a\"></span>operaciones <span class=\"_ _7\"></span>entre <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _a\"></span>sociedades <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ependientes, <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>artes <span class=\"_ _a\"></span>vinculadas, <span class=\"_ _7\"></span>han sido eliminadas en <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l proceso <span class=\"_ _0\"></span>de consolidaci\u00f3n <span class=\"_ _0\"></span>y no <span class=\"_ _0\"></span>se desglosan <span class=\"_ _0\"></span>en esta <span class=\"_ _1\"></span>nota. Las <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>peraciones entre el Grup<span class=\"_ _0\"></span>o y otras empresas vinculadas y asociadas se desglosan a continuaci\u00f3n: 27.1 Accionistas significativos, miembros del Consejo de Administraci\u00f3n y otros  <span class=\"_ _12\"> </span>En los ejercicios <span class=\"ls11\">20</span>23 y 20<span class=\"ls19\">22</span> no ha habido transacciones con partes vinculadas al Grupo, distinguiendo entre accionistas <span class=\"_ _a\"></span>significativos, <span class=\"_ _1\"></span>miembros <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>Consejo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>Administraci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>Directores <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>y otras partes vinculadas. 27.2 Alta Direcci\u00f3n<span class=\"_ _0\"></span> Como <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ndica <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>Nota <span class=\"_ _1\"></span>28, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>remuneraci\u00f3n <span class=\"_ _a\"></span>total <span class=\"_ _1\"></span>durante <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Alta <span class=\"_ _1\"></span>Direc<span class=\"_ _1\"></span>ci\u00f3n d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo compuesta por <span class=\"_ _1\"></span>una media de <span class=\"_ _1\"></span>9 pe<span class=\"_ _1\"></span>rsonas (al igual <span class=\"_ _1\"></span>que en 202<span class=\"_ _1\"></span>2<span class=\"ls18\">) </span>ha s<span class=\"_ _1\"></span>ido <span class=\"ls19\">de<span class=\"_ _1\"></span></span> 2.068 mi<span class=\"_ _1\"></span>les de euros <span class=\"_ _1\"></span>(1.983 miles de euros en 2022). No <span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>isten <span class=\"_ _a\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>20<span class=\"_ _1\"></span>23 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>2022 <span class=\"_ _a\"></span>anticipos <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>obligaciones <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>teria <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>pensiones <span class=\"_ _a\"></span>ni <span class=\"_ _a\"></span>cr\u00e9ditos concedidos <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>personal <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Alta <span class=\"_ _a\"></span>Direcci\u00f3n. <span class=\"_ _a\"></span>Al <span class=\"_ _7\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>20<span class=\"_ _1\"></span>23 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2022, <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>sociedades <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>no tienen otorgadas garant\u00edas a las personas f\u00edsicas de la Alta <span class=\"_ _0\"></span>Direcci\u00f3n.<span class=\"_ _1\"></span>  Alta Direcci\u00f3n (Nota 27) (***) 2.042  - 26<span class=\"_ _2a\"> </span>(***)   Inclu<span class=\"_ _0\"></span>yendo segur<span class=\"_ _0\"></span>idad social a <span class=\"_ _0\"></span>cargo de la empr<span class=\"_ _0\"></span>esa. Alta Direcci\u00f3n (Nota 27) (***) 1.965  - 18<span class=\"ls0\"> </span>(***)   Inclu<span class=\"_ _0\"></span>yendo segur<span class=\"_ _0\"></span>idad social a <span class=\"_ _0\"></span>cargo de la empr<span class=\"_ _0\"></span>esa. Sociedades dependientes integradas en el Grupo Azkoyen al 31 de diciembre de 2023 Anexo I (I/II) Miles de Euros Valor neto en  Datos de la Entidad Participada<span class=\"_ _1\"></span> Nombre<span class=\"ls0\"> </span>Firma<span class=\"ls0\"> </span>auditora<span class=\"ls0\"> </span>Domicilio<span class=\"ls0\"> </span>Actividad<span class=\"ls0\"> </span>Participaci\u00f3n<span class=\"ls0\"> </span>libros en  Azkoyen, S.A.<span class=\"ls0\"> </span>Activos<span class=\"ls0\"> </span>Pasivos<span class=\"ls0\"> </span>Patrimonio<span class=\"ls0\"> </span>Neto total Resultados <span class=\"ls0\"> </span>Ejercicio <span class=\"ls0\"> </span>Azkoyen, S.A. <span class=\"_ _1\"></span>(*)<span class=\"ls0\"> </span>EY<span class=\"ls0\"> </span>Avda. San Silvestre, <span class=\"_ _1\"></span>s/n, Peralta (Navarra)<span class=\"ls0\"> </span>Prestaci\u00f3n de toda clase <span class=\"_ _1\"></span>de servicios financieros, administrativos y de gesti\u00f3n a las sociedades <span class=\"_ _1\"></span>filiales, fabricaci\u00f3n y comercializaci\u00f3n de m\u00e1quinas de <span class=\"_ _1\"></span>tabaco y vending y productos de <span class=\"_ _1\"></span>medios de pago Sociedad dominante<span class=\"_ _1\"></span><span class=\"ls0\"> </span>No aplica 174.012 61.730 112.282 15.428 Azkoyen Portugal, Sociedade Unipessoal, Lda. (*)<span class=\"ls0\"> </span>No auditada Estrada de Pa\u00e7o de Arcos <span class=\"_ _1\"></span>66, Edificio Bella Vista Office, Lisboa (Portugal) Comercial <span class=\"ls0\"> </span>Participada al <span class=\"ls0\">100% por </span>Azkoyen, S.A.<span class=\"ls0\"> </span>764 938 174 764 5 Coffetek, Ltd. (*)<span class=\"ls0\"> </span>EY<span class=\"ls0\"> </span>Bristol (Gran Breta\u00f1a)<span class=\"ls0\"> </span>Fabricaci\u00f3n y comercializaci\u00f3n <span class=\"_ _1\"></span>de m\u00e1quinas de vending caliente<span class=\"ls0\"> </span>Participada al 100% por Azkoyen, S.A.<span class=\"ls0\"> </span>12.255 13.072 4.591 8.481 2.692 Azkoyen Comercial Deutschland, GmbH (*) No auditada Am Turm 86,  Siegburg (Alemania)<span class=\"ls0\"> </span>Comercial<span class=\"ls0\"> </span>Participada al 100% por Azkoyen, S.A.<span class=\"ls0\"> </span>551 1.174 317 857 201 Azkoyen France, S.A.<span class=\"_ _1\"></span>R.L. (*)<span class=\"ls0\"> </span>No auditada 6 All\u00e9e de Londres, <span class=\"_ _1\"></span>Le Madras Bat C2, <span class=\"ls2a\">Villejust </span>(France)<span class=\"ls0\"> </span>Comercial<span class=\"ls0\"> </span>Participada al 100% por Azkoyen, S.A.<span class=\"ls0\"> </span>797 1.515 846 669 150 1.023 3.605 1.733 1.872 1.002 Azkoyen Andina, SAS (**)<span class=\"ls0\"> </span>No auditada Pereira (Colombia)<span class=\"ls0\"> </span>Fabricaci\u00f3n y comercializaci\u00f3n <span class=\"_ _1\"></span>de m\u00e1quinas de vending caliente<span class=\"ls0\"> </span>Participada al 100% por Azkoyen, S.A.<span class=\"ls0\"> </span>Azkoyen Colombia, SAS (**)<span class=\"ls0\"> </span>No auditada Manizales (Colombia)<span class=\"ls0\"> </span>Comercial<span class=\"ls0\"> </span>Participada al 100% por Azkoyen, S.A.<span class=\"ls0\"> </span>31 324 247 77 89 Azkoyen USA Inc. (**)<span class=\"_ _1\"></span><span class=\"ls0\"> </span>No auditada Charlotte, Carolina del <span class=\"_ _1\"></span><span class=\"ls2a\">Norte </span>(EE. UU.) Comercial<span class=\"ls0\"> </span>Participada al 100% por Azkoyen, S.A.<span class=\"ls0\"> </span>319 2.503 1.214 1.289 815 Coges, S.p.A. (*) EY<span class=\"ls0\"> </span>Caldogno (Italia)<span class=\"ls0\"> </span>Dise\u00f1o, fabricaci\u00f3n y comercializaci\u00f3n <span class=\"_ _1\"></span>de sistemas de pago<span class=\"_ _1\"></span> Participada al 100% por Azkoyen, S.A.<span class=\"ls0\"> </span>42.850 18.131 5.206 12.925 6.021 Coges Espa\u00f1a Medios de Pago,<span class=\"_ _1\"></span> S.L. (*) No auditada Peralta (Navarra)<span class=\"ls0\"> </span>Comercial e I+D<span class=\"ls0\"> </span>Participada al 100% por Azkoyen, S.A.<span class=\"ls0\"> </span>130 1.098 675 423 11 Coges Mobile Solutions, S.<span class=\"_ _1\"></span>R.L. (*)<span class=\"ls0\"> </span>No auditada Caldogno <span class=\"ls2e\">(Italia)<span class=\"ls0\"> </span></span>Dise\u00f1o, producci\u00f3n y comercializaci\u00f3n <span class=\"_ _1\"></span>de sistemas de pago cashless a trav\u00e9s de smartphones y de <span class=\"_ _1\"></span>software de gesti\u00f3n<span class=\"ls0\"> </span>Participada al 51% por <span class=\"_ _1\"></span>Coges, S.p.A. No aplica 499 110 389 329 SIA Vendon  (**) EY<span class=\"ls0\"> </span>Riga (Letonia) Dise\u00f1o, <span class=\"_ _7\"></span>producci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>venta <span class=\"_ _6\"> </span>de <span class=\"_ _a\"></span><span class=\"ls30\">soluciones <span class=\"_ _6\"> </span>de <span class=\"_ _a\"></span>IoT, <span class=\"_ _7\"></span>equipos <span class=\"_ _7\"></span>de </span>telemetr\u00eda y medios de pago <span class=\"_ _1\"></span>para m\u00e1quinas de vending y caf\u00e9<span class=\"_ _1\"></span><span class=\"ff3 fs4 ls0\"> </span>Participada al 100% por Azkoyen, S.A<span class=\"ls0\"> </span>20.281 5.035 748 4.287 868 Ascaso Factory, S.L.<span class=\"_ _1\"></span>U. <span class=\"ls2e\">(*)</span> EY<span class=\"ls0\"> </span>Gav\u00e1 (<span class=\"ls2d\">Espa\u00f1a</span>) Dise\u00f1o, <span class=\"_ _7\"></span>fabricaci\u00f3n <span class=\"_ _6\"> </span>y <span class=\"_ _7\"> </span><span class=\"ls2b\">comercializaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _7\"></span>m\u00e1quinas <span class=\"_ _7\"></span>espresso </span>tradicionales <span class=\"_ _24\"> </span>premium, <span class=\"_ _24\"> </span>as\u00ed <span class=\"_ _24\"> </span>como, <span class=\"_ _24\"> </span>recambio<span class=\"_ _1\"></span>s, <span class=\"_ _24\"> </span>accesorios <span class=\"_ _24\"> </span>y componentes<span class=\"ff3 fs4 ls0\"> </span>Participada al 100% por Azkoyen, S.A<span class=\"ls0\"> </span>12.541 7.374 1.393 5.981 601 (*) Datos individuales en local <span class=\"_ _1\"></span>GAPP (**) Datos individuales en IFRS<span class=\"_ _2a\"> </span>Anexo I (I<span class=\"ls15\">I/</span>I<span class=\"ls15\">I)</span> Sociedades dependientes integradas en el Grupo Azkoyen al 31 de diciembre de 2023 Miles de Euros Valor neto en  Datos de la Entidad Participada<span class=\"_ _1\"></span> Nombre<span class=\"ls0\"> </span>Firma<span class=\"ls0\"> </span>auditora<span class=\"ls0\"> </span>Domicilio<span class=\"ls0\"> </span>Actividad<span class=\"ls0\"> </span>Participaci\u00f3n<span class=\"ls0\"> </span>libros en  Azkoyen, S.A.<span class=\"ls0\"> </span>Activos<span class=\"ls0\"> </span>Pasivos<span class=\"ls0\"> </span>Patrimonio<span class=\"ls0\"> </span>Neto total Resultados <span class=\"ls0\"> </span>Ejercicio <span class=\"ls0\"> </span>Subgrupo Primion Technology, GmbH (consolidado) (**)<span class=\"_ _1\"></span> EY<span class=\"ls0\"> </span>Stetten am Kalten Markt,<span class=\"_ _1\"></span> <span class=\"ls0\"> </span>Baden Wurttemberg  (Alemania)<span class=\"ls0\"> </span>Comercializaci\u00f3n e implantaci\u00f3n de <span class=\"_ _1\"></span>sistemas para control de accesos, presencia y seguridad<span class=\"ls0\"> </span>Participada al 100% por Azkoyen, S.A.<span class=\"ls0\"> </span>32.769 55.329 23.321 32.008 1.198 Primion Technology, <span class=\"_ _1\"></span><span class=\"ls0\">GmbH <span class=\"ls2e\">(**)</span> </span>EY<span class=\"ls0\"> </span>Stetten am <span class=\"ls0\">Kalten Markt,<span class=\"_ _1\"></span> </span>Baden Wurttemberg (Alemania)<span class=\"ls0\"> </span>Comercializaci\u00f3n e implantaci\u00f3n de <span class=\"_ _1\"></span>sistemas para control de accesos, presencia y seguridad<span class=\"ls0\"> </span>Sociedad dominante del Subgrupo Primion Technology, GmbH 32.769 53.438 18.426 35.012 1.794 General <span class=\"ls2d\">Engineering &amp; </span>Technology, N.V. <span class=\"_ _1\"></span>(**)<span class=\"ls0\"> </span>EY<span class=\"ls0\"> </span>Malle (<span class=\"ls2c\">B\u00e9lgica</span>) Comercializaci\u00f3n e implantaci\u00f3n de <span class=\"_ _1\"></span>sistemas para control de accesos, presencia y seguridad<span class=\"ls0\"> </span>Participada al 100% por Primion Technology, GmbH<span class=\"_ _1\"></span><span class=\"ls0\"> </span>No aplica 14.263 6.316 7.947 (62)<span class=\"ls0\"> </span>GET <span class=\"ls2a\">Nederland, B.V. (**)</span> No auditada Waardenburg (<span class=\"lsd\">Paises<span class=\"ls0\"> <span class=\"ls2c\">Bajos</span>)<span class=\"_ _1\"></span> </span></span>Comercializaci\u00f3n e implantaci\u00f3n de <span class=\"_ _1\"></span>sistemas para control de accesos, presencia y seguridad<span class=\"ls0\"> </span>Participada al 100% por General Engineering &amp; Technology, N.V.<span class=\"ls0\"> </span>No aplica 111 24 87 21 Primion, GmbH (*)<span class=\"ls0\"> </span>No auditada Stetten am Kalten Markt,<span class=\"_ _1\"></span> Baden Wurttemberg (Alemania)<span class=\"ls0\"> </span>Sin actividad Participada al 100% por Primion Technology, GmbH<span class=\"_ _1\"></span><span class=\"ls0\"> </span>No aplica 11 3 8 (1)<span class=\"ls0\"> </span>Primion Digitek, S.<span class=\"_ _1\"></span>L.U. (**)<span class=\"ls0\"> </span>EY<span class=\"ls0\"> </span>San Sebasti\u00e1n de los Reyes (Espa\u00f1a)<span class=\"ls0\"> </span>Comercializaci\u00f3n e implantaci\u00f3n de <span class=\"_ _1\"></span>sistemas para control de accesos, presencia y seguridad<span class=\"ls0\"> </span>Participada al 100% por Primion Technology, GmbH<span class=\"_ _1\"></span><span class=\"ls0\"> </span>No aplica 2.436 1.350 1.086 208 Primion, S.A.S. (**)<span class=\"ls0\"> </span>Horwarth Audit France<span class=\"ls0\"> </span>Boulogne<span class=\"ls0\">-</span>Billancourt (Francia)<span class=\"ls0\"> </span>Comercializaci\u00f3n e implantaci\u00f3n de <span class=\"_ _1\"></span>sistemas para control de accesos, presencia y seguridad<span class=\"ls0\"> </span>Participada al 100% por Primion Technology, GmbH<span class=\"_ _1\"></span><span class=\"ls0\"> </span>No aplica 1.711 1.354 357 28 Primion Technology, GmbH (*)<span class=\"_ _1\"></span><span class=\"ls0\"> </span>No auditada Graz <span class=\"ls2e\">(Austria)</span> Sin actividad Participada al 100% por Primion Technology, GmbH<span class=\"_ _1\"></span><span class=\"ls0\"> </span>No aplica - 83 (83)<span class=\"ls0\"> </span>(2)<span class=\"ls0\"> </span>Opertis, GmbH (**)<span class=\"ls0\"> </span>No auditada Bad Arolsen (Alemania)<span class=\"_ _1\"></span> Dise\u00f1o, producci\u00f3n y comercializaci\u00f3n <span class=\"_ _1\"></span>de sistemas de cierre electr\u00f3nicos<span class=\"ls0\"> </span>Participada al 100% por Primion Technology, GmbH<span class=\"_ _1\"></span><span class=\"ls0\"> </span>No aplica 1.645 281 1.364 234 (*)      Datos individuales en <span class=\"_ _1\"></span>local GAAP. (**)    Datos individuales en <span class=\"_ _1\"></span>IFRS, salvo indicaci\u00f3n en contrario<span class=\"_ _2a\"> </span>Anexo II (I/II)<span class=\"_ _2a\"> </span>Sociedades dependientes integradas en el Grupo Azkoyen al 31 de diciembre de 202<span class=\"_ _0\"></span>2<span class=\"_ _1\"></span> Miles de Euros Valor neto en  Datos de la Entidad Participada<span class=\"_ _1\"></span> Nombre<span class=\"ls0\"> </span>Firma<span class=\"ls0\"> </span>auditora<span class=\"ls0\"> </span>Domicilio<span class=\"ls0\"> </span>Actividad<span class=\"ls0\"> </span>Participaci\u00f3n<span class=\"ls0\"> </span>libros en  Azkoyen, S.A.<span class=\"ls0\"> </span>Activos<span class=\"ls0\"> </span>Pasivos<span class=\"ls0\"> </span>Patrimonio<span class=\"ls0\"> </span>Neto total Resultados <span class=\"ls0\"> </span>Ejercicio <span class=\"ls0\"> </span>Azkoyen, S.A. <span class=\"_ _1\"></span>(*)<span class=\"ls0\"> </span>EY<span class=\"ls0\"> </span>Avda. San Silvestre, <span class=\"_ _1\"></span>s/n, Peralta (Navarra)<span class=\"ls0\"> </span>Prestaci\u00f3n de toda clase <span class=\"_ _1\"></span>de servicios financieros, administrativos y de gesti\u00f3n a las sociedades <span class=\"_ _1\"></span>filiales, fabricaci\u00f3n y comercializaci\u00f3n de m\u00e1quinas de <span class=\"_ _1\"></span>tabaco y vending y productos de medios <span class=\"_ _1\"></span>de pago Sociedad dominante<span class=\"_ _1\"></span><span class=\"ls0\"> </span>No aplica 168.865 67.530 101.335 10.879 Azkoyen Portugal, Sociedade Unipessoal, Lda. (*)<span class=\"ls0\"> </span>No auditada Estrada de Pa\u00e7o de Arcos <span class=\"_ _1\"></span>66, Edificio Bella Vista Office, Lisboa (Portugal) Comercial <span class=\"ls0\"> </span>Participada al 100% por Azkoyen, S.A.<span class=\"ls0\"> </span>859 1.225 366 859 49 Coffetek, Ltd. (*)<span class=\"ls0\"> </span>EY<span class=\"ls0\"> </span>Bristol (Gran Breta\u00f1a)<span class=\"ls0\"> </span>Fabricaci\u00f3n y comercializaci\u00f3n <span class=\"_ _1\"></span>de m\u00e1quinas de vending caliente<span class=\"ls0\"> </span>Participada al 100% por Azkoyen, S.A.<span class=\"ls0\"> </span>12.255 13.047 5.683 7.364 2.827 Azkoyen Comercial Deutschland, GmbH (*) No auditada Am Turm 86,  Siegburg (Alemania)<span class=\"ls0\"> </span>Comercial<span class=\"ls0\"> </span>Participada al 100% por Azkoyen, S.A.<span class=\"ls0\"> </span>551 1.203 472 731 128 Azkoyen France, S.A.<span class=\"_ _1\"></span>R.L. (*)<span class=\"ls0\"> </span>No auditada 6 All\u00e9e de Londres, <span class=\"_ _1\"></span>Le Madras Bat C2, Villejust (France)<span class=\"ls0\"> </span>Comercial<span class=\"ls0\"> </span>Participada al 100% por Azkoyen, S.A.<span class=\"ls0\"> </span>693 1.104 538 566 95 629 2.086 1.460 626 180 Azkoyen Andina, SAS (**)<span class=\"ls0\"> </span>No auditada Pereira <span class=\"ls2e\">(Colombia)<span class=\"ls0\"> </span></span>Fabricaci\u00f3n y comercializaci\u00f3n <span class=\"_ _1\"></span>de m\u00e1quinas de vending caliente<span class=\"ls0\"> </span>Participada al 100% por Azkoyen, S.A.<span class=\"ls0\"> </span>Azkoyen Colombia, SAS (**)<span class=\"ls0\"> </span>No auditada Manizales (Colombia)<span class=\"ls0\"> </span>Comercial<span class=\"ls0\"> </span>Participada al 100% por Azkoyen, S.A.<span class=\"ls0\"> </span>- 226 243 (17)<span class=\"ls0\"> </span>(26)<span class=\"ls0\"> </span>Azkoyen USA Inc. (**)<span class=\"_ _1\"></span><span class=\"ls0\"> </span>No auditada Charlotte, Carolina del <span class=\"_ _1\"></span>Norte (EE. UU.) Comercial<span class=\"ls0\"> </span>Participada al 100% por Azkoyen, S.A.<span class=\"ls0\"> </span>319 1.780 1.271 509 697 Coges, S.p.A. (*) EY<span class=\"ls0\"> </span>Schio (Italia) Dise\u00f1o, fabricaci\u00f3n y <span class=\"_ _1\"></span><span class=\"ls2b\">comercializaci\u00f3n de sistemas de pago</span> Participada al 100% por Azkoyen, S.A.<span class=\"ls0\"> </span>42.850 16.731 4.627 12.104 3.575 Coges Espa\u00f1a Medios de Pago,<span class=\"_ _1\"></span> S.L. (*) No auditada Peralta (Navarra)<span class=\"ls0\"> </span>Comercial e I+D<span class=\"ls0\"> </span>Participada al 100% por Azkoyen, S.A.<span class=\"ls0\"> </span>130 1.124 712 412 15 Coges Mobile Solutions, S.<span class=\"_ _1\"></span>R.L. (*)<span class=\"ls0\"> </span>No auditada Schio (Italia) Dise\u00f1o, producci\u00f3n y comercializaci\u00f3n <span class=\"_ _1\"></span>de sistemas de pago cashless a trav\u00e9s de smartphones y de <span class=\"_ _1\"></span>software de gesti\u00f3n<span class=\"ls0\"> </span>Participada al 51% por <span class=\"_ _1\"></span>Coges, S.p.A. No aplica 477 204 273 213 SIA Vendon  (**) EY<span class=\"ls0\"> </span>Riga (Letonia) Dise\u00f1o, <span class=\"_ _7\"></span>producci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>venta <span class=\"_ _6\"> </span>de <span class=\"_ _a\"></span>soluciones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>IoT, <span class=\"_ _7\"></span>equipos <span class=\"_ _7\"></span>de telemetr\u00eda y medios de pago <span class=\"_ _1\"></span>para m\u00e1quinas de vending y caf\u00e9<span class=\"_ _1\"></span><span class=\"ff3 fs4 ls0\"> </span>Participada al 100% por Azkoyen, S.A<span class=\"ls0\"> </span>20.281 3.961 542 3.419 150 Ascaso <span class=\"lsd\">Factory, S.L.<span class=\"_ _1\"></span>U. (*)<span class=\"ls0\"> </span></span>EY<span class=\"ls0\"> </span>Gav\u00e1 (<span class=\"ls2d\">Espa\u00f1a</span>) Dise\u00f1o, <span class=\"_ _7\"></span>fabricaci\u00f3n <span class=\"_ _6\"> </span>y <span class=\"_ _7\"></span>comercializaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _7\"></span>m\u00e1quinas <span class=\"_ _7\"> </span>espresso tradicionales <span class=\"_ _24\"> </span>premium<span class=\"ls0\">, <span class=\"_ _24\"> </span>as\u00ed <span class=\"_ _24\"> </span>como<span class=\"ls17\">, <span class=\"_ _24\"> </span><span class=\"ls2e\">recambios, <span class=\"_ _24\"> </span>accesorios <span class=\"_ _24\"> </span>y </span></span></span>componentes<span class=\"ff3 fs4 ls0\"> </span>Participada al 100% por Azkoyen, S.A<span class=\"ls0\"> </span>12.541 6.820 1.367 5.453 619 (*) Datos <span class=\"ls31\">individuales en <span class=\"_ _1\"></span>local GAPP</span> (**) Datos individuales en IFRS<span class=\"_ _1\"></span> Anexo II (II/II) Sociedades dependientes integradas en el Grupo Azkoyen al 31 de diciembre de 2022 Miles de Euros Valor neto en  Datos de la Entidad Participada<span class=\"_ _1\"></span> Nombre<span class=\"ls0\"> </span>Firma<span class=\"ls0\"> </span>auditora<span class=\"ls0\"> </span>Domicilio<span class=\"ls0\"> </span>Actividad<span class=\"ls0\"> </span>Participaci\u00f3n<span class=\"ls0\"> </span>libros en  Azkoyen, S.A.<span class=\"ls0\"> </span>Activos<span class=\"ls0\"> </span>Pasivos<span class=\"ls0\"> </span>Patrimonio<span class=\"ls0\"> </span>Neto total Resultados <span class=\"ls0\"> </span>Ejercicio <span class=\"ls0\"> </span>Subgrupo Primion Technology, GmbH (consolidado) (**)<span class=\"_ _1\"></span> EY<span class=\"ls0\"> </span>Stetten am Kalten Markt,<span class=\"_ _1\"></span> <span class=\"ls0\"> </span>Baden Wurttemberg  (Alemania)<span class=\"ls0\"> </span>Comercializaci\u00f3n e implantaci\u00f3n de <span class=\"_ _1\"></span>sistemas para control de accesos, presencia y seguridad<span class=\"ls0\"> </span>Participada al 100% por Azkoyen, S.A.<span class=\"ls0\"> </span>32.769 54.190 20.880 33.310 4.173 Primion Technology, <span class=\"_ _1\"></span><span class=\"ls0\">GmbH <span class=\"ls2e\">(**)</span> </span>EY<span class=\"ls0\"> </span>Stetten am Kalten Markt,<span class=\"_ _1\"></span> Baden Wurttemberg (Alemania)<span class=\"ls0\"> </span>Comercializaci\u00f3n e implantaci\u00f3n de <span class=\"_ _1\"></span>sistemas para control de accesos, presencia y seguridad<span class=\"ls0\"> </span>Sociedad dominante del Subgrupo Primion Technology, GmbH 32.769 51.920 16.201 35.719 4.359 General Engineering &amp; Technology, N.V. <span class=\"_ _1\"></span>(**)<span class=\"ls0\"> </span>EY<span class=\"ls0\"> </span>Malle (<span class=\"ls2c\">B\u00e9lgica</span>) Comercializaci\u00f3n e implantaci\u00f3n de <span class=\"_ _1\"></span>sistemas para control de accesos, presencia y seguridad<span class=\"ls0\"> </span>Participada al 100% por Primion Technology, GmbH<span class=\"_ _1\"></span><span class=\"ls0\"> </span>No aplica 15.180 6.171 9.009 979 GET Nederland, B.V. (**)<span class=\"_ _1\"></span> No auditada Waardenburg (<span class=\"lsd\">Paises<span class=\"ls0\"> <span class=\"ls2c\">Bajos</span>) </span></span>Comercializaci\u00f3n e implantaci\u00f3n de <span class=\"_ _1\"></span>sistemas para control de accesos, presencia y seguridad<span class=\"ls0\"> </span>Participada al 100% por General Engineering &amp; Technology, N.V.<span class=\"ls0\"> </span>No aplica 627 25 602 (37)<span class=\"ls0\"> </span>Primion, GmbH (*)<span class=\"_ _1\"></span><span class=\"ls0\"> </span>No auditada Stetten am Kalten Markt,<span class=\"_ _1\"></span> Baden Wurttemberg (Alemania)<span class=\"ls0\"> </span>Sin actividad Participada al 100% por Primion Technology, GmbH<span class=\"_ _1\"></span><span class=\"ls0\"> </span>No aplica 11 2 9 - 2.053 1.175 878 219 Primion Digitek, S.<span class=\"_ _1\"></span>L.U. (**)<span class=\"ls0\"> </span>EY<span class=\"ls0\"> </span>Peralta (Navarra)<span class=\"ls0\"> </span>Comercializaci\u00f3n e implantaci\u00f3n de <span class=\"_ _1\"></span>sistemas para control de accesos, presencia y seguridad<span class=\"ls0\"> </span>Participada al 100% por Primion Technology, GmbH<span class=\"_ _1\"></span><span class=\"ls0\"> </span>No aplica Primion, S.A.S. (**)<span class=\"ls0\"> </span>Horwarth Audit France<span class=\"ls0\"> </span>Boulogne<span class=\"ls0\">-</span>Billancourt (Francia)<span class=\"ls0\"> </span>Comercializaci\u00f3n e implantaci\u00f3n de <span class=\"_ _1\"></span>sistemas para control de accesos, presencia y seguridad<span class=\"ls0\"> </span>Participada al 100% por Primion Technology, GmbH<span class=\"_ _1\"></span><span class=\"ls0\"> </span>No aplica 1.497 1.168 329 (225)<span class=\"ls0\"> </span>Primion Technology, GmbH (*)<span class=\"_ _1\"></span><span class=\"ls0\"> </span>No <span class=\"ls2b\">auditada<span class=\"ls0\"> </span></span>Graz (Austria) Sin actividad Participada al 100% por Primion Technology, GmbH<span class=\"_ _1\"></span><span class=\"ls0\"> </span>No aplica - 81 (81)<span class=\"ls0\"> </span>- Opertis, GmbH (**)<span class=\"ls0\"> </span>No auditada Bad Arolsen (Alemania)<span class=\"_ _1\"></span> Dise\u00f1o, producci\u00f3n y comercializaci\u00f3n <span class=\"_ _1\"></span>de sistemas de cierre electr\u00f3nicos<span class=\"ls0\"> </span>Participada al 100% por Primion Technology, GmbH<span class=\"_ _1\"></span><span class=\"ls0\"> </span>No aplica 1.390 1.130 260 344 (*)      Datos individuales en <span class=\"_ _1\"></span>local GAAP. (**)    Datos individuales en <span class=\"_ _1\"></span>IFRS, salvo indicaci\u00f3n en contrario.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "9. <span class=\"_ _21\"> </span> Activos financieros no corrientes Al <span class=\"_ _d\"> </span>cierre <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _8\"> </span>2<span class=\"_ _1\"></span>023<span class=\"ls15\">, <span class=\"_ _d\"> </span></span><span class=\"ffa\">\u201c</span>Activos <span class=\"_ _d\"> </span>financieros <span class=\"_ _d\"> </span>no <span class=\"_ _d\"> </span>corrientes<span class=\"ffa\">\u201d</span>  in<span class=\"_ _0\"></span>cluye  p<span class=\"_ _0\"></span>artidas <span class=\"_ _8\"> </span>a  cobrar, <span class=\"_ _8\"> </span>con  v<span class=\"_ _0\"></span>encimientos mensuales, por ventas a cli<span class=\"_ _1\"></span>entes del segmento de <span class=\"ff1\">Coffee &amp; Vending Systems<span class=\"_ _1\"></span></span> por un total de <span class=\"ls11\">47</span> miles de euros (<span class=\"ls11\">38</span> miles de euros a 31 de diciembre de 2022), que est\u00e1n valoradas a su coste amortizado<span class=\"_ _1\"></span> usando el m\u00e9todo del<span class=\"_ _0\"></span> tipo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nter\u00e9s <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>fectivo, <span class=\"_ _1\"></span>menos <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>deterioro<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Dicho <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _1\"></span>tiene <span class=\"_ _a\"></span>vencimiento <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>2025<span class=\"_ _1\"></span><span class=\"ls13\">. <span class=\"_ _a\"></span></span>El <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>relacionado <span class=\"_ _1\"></span>a cobrar <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>corto p<span class=\"_ _1\"></span>lazo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>un periodo <span class=\"_ _1\"></span>inferior <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>12 <span class=\"_ _1\"></span>meses <span class=\"_ _1\"></span><span class=\"ffa\">es<span class=\"_ _1\"></span>t\u00e1 registrado <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>\u201c</span>Clientes <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>ventas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>prestaciones <span class=\"_ _1\"></span>de servicios<span class=\"ffa\">\u201d</span> y asciende a <span class=\"ls11\">236</span> miles de euros (mismo importe que a 31 de diciembre de 2022). Por <span class=\"_ _d\"> </span>otra  part<span class=\"_ _0\"></span>e, <span class=\"_ _d\"> </span>la  So<span class=\"_ _0\"></span>ciedad <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>ominante  realiza <span class=\"_ _8\"> </span>c<span class=\"_ _1\"></span>omo <span class=\"_ _d\"> </span>arrendador  contrato<span class=\"_ _0\"></span>s <span class=\"_ _d\"> </span>de  arr<span class=\"_ _0\"></span>endamiento <span class=\"_ _d\"> </span>financiero <span class=\"_ _d\"> </span>con terceros. Ver Nota 3.c  Al <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ierre <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23 <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>valor <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ctual <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>pagos <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>arrendamientos <span class=\"_ _a\"></span>financieros <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>obrar <span class=\"_ _1\"></span>asciende <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span><span class=\"ls19\">144</span> miles de <span class=\"_ _1\"></span>euros (351 <span class=\"_ _1\"></span>miles de euros a 3<span class=\"_ _1\"></span>1 de diciembre <span class=\"_ _1\"></span>de 20<span class=\"_ _1\"></span>22). La <span class=\"_ _1\"></span>parte no corriente <span class=\"_ _1\"></span>est\u00e1 registrada en <span class=\"_ _1\"></span><span class=\"ffa\">\u201cActivos </span>financieros <span class=\"_ _9\"> </span>no <span class=\"_ _6\"> </span>corrientes\u201d<span class=\"_ _1\"></span><span class=\"ff3\"> <span class=\"_ _9\"></span>y <span class=\"_ _6\"></span>asciende <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span><span class=\"ls11\">39</span> <span class=\"_ _6\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _9\"> </span>(<span class=\"ls11\">166</span> <span class=\"_ _9\"> </span>miles <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>euros <span class=\"_ _9\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>2022)<span class=\"ls13\">. </span></span>Asimismo, la parte <span class=\"_ _0\"></span>corriente est\u00e1 registrada e<span class=\"_ _0\"></span>n <span class=\"ffa\">\u201cClientes por ventas <span class=\"_ _0\"></span>y prestaciones de <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span>rvicios\u201d<span class=\"ff3\"> y asciende a <span class=\"ls11\">105<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span></span></span>miles de euros (<span class=\"ls11\">185</span> miles de euros a 31 de diciembre de 2022).<span class=\"_ _2a\"> </span>A <span class=\"_ _7\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>iciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>3, <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _7\"></span>actual <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>cuotas <span class=\"_ _7\"></span>futuras <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>arrendamientos <span class=\"_ _6\"></span>financieros <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>cobrar <span class=\"_ _9\"></span>co<span class=\"_ _0\"></span>n plazos <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>vencimiento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>largo <span class=\"_ _a\"></span>plazo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>como <span class=\"_ _1\"></span>sigue, <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>euros: <span class=\"_ _a\"></span>(i<span class=\"_ _1\"></span><span class=\"ls18\">) <span class=\"_ _1\"></span><span class=\"ls19\">33<span class=\"_ _1\"></span></span></span> <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>2025 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span><span class=\"ls18\">(i</span>i<span class=\"ls18\">) <span class=\"_ _a\"></span></span>6 <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2026<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>un total de <span class=\"ls19\">39<span class=\"_ _1\"></span></span>. A <span class=\"_ _7\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>iciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>2, <span class=\"_ _7\"></span><span class=\"ls11\">el <span class=\"_ _7\"></span></span>valor <span class=\"_ _6\"></span>actual <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>cu<span class=\"_ _1\"></span>otas <span class=\"_ _7\"></span>futuras <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>rrendamientos <span class=\"_ _7\"></span>financieros <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>cobrar <span class=\"_ _6\"></span>con plazos de vencimiento <span class=\"_ _1\"></span>a largo plazo es c<span class=\"_ _1\"></span>omo sigue, en miles de eu<span class=\"_ _1\"></span>ros: (i) 106 en 2<span class=\"_ _1\"></span>024, (ii) 53 en <span class=\"_ _1\"></span>2025 y (iii) 7 <span class=\"_ _1\"></span>en 2026; con un total de 166. El <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>pagos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>arrendamiento <span class=\"_ _7\"></span>sin <span class=\"_ _7\"></span>descontar <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>recibir <span class=\"_ _7\"></span>anualmente <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>difiere <span class=\"_ _a\"></span>significativamente <span class=\"_ _7\"></span>del valor actual de las cuotas futuras indicadas anteriormente. El <span class=\"_ _a\"></span>detalle <span class=\"_ _7\"></span>del <span class=\"_ _a\"></span>resultado <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>ven<span class=\"_ _1\"></span>tas <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>ingresos <span class=\"_ _a\"></span>financieros <span class=\"_ _7\"></span>sobre <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>inversi\u00f3n <span class=\"_ _7\"></span>neta <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _9\"> </span>arrendamiento <span class=\"_ _a\"></span>se presenta a continuaci\u00f3n: Miles de euros 202<span class=\"ls0\">3 </span>20<span class=\"ls0\">22 </span>Resultado de las ventas Ingresos financieros sobre la inversi\u00f3n neta en el arrendami<span class=\"_ _0\"></span>ento<span class=\"_ _1\"></span> 289<span class=\"_ _2a\"> </span>9 288<span class=\"_ _2a\"> </span>15<span class=\"ls0\"> </span>Total 298<span class=\"ls0\"> </span>303<span class=\"ls0\"> </span>No existen <span class=\"_ _b\"></span>ingresos relativos <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>agos por <span class=\"_ _b\"></span>arrendamiento vari<span class=\"_ _0\"></span>ables no <span class=\"_ _b\"></span>incluidos en <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>edici\u00f3n de <span class=\"_ _b\"></span>la inversi\u00f3n neta en el arrendamiento. Adicionalmente, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre de<span class=\"_ _1\"></span> 20<span class=\"_ _1\"></span>23 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>incluye <span class=\"_ _1\"></span>fianzas <span class=\"_ _1\"></span>constituidas <span class=\"_ _1\"></span>por l<span class=\"_ _1\"></span>as s<span class=\"_ _1\"></span>ociedades dependientes en relaci\u00f3n con contratos de arrendamiento de oficinas<span class=\"_ _1\"></span>.<span class=\"_ _2a\"> </span>Activos por contrato-<span class=\"ff3\"> </span>8.676 7.058 De los que: Activos vinculados con proyectos de construcci\u00f3n en curso (registrados seg\u00fan grado de avance)  8.334 6.323 Activos por contratos de servicio 342<span class=\"ls0\"> </span>735<span class=\"_ _2a\"> </span>Activos <span class=\"_ _11\"> </span>vinculados <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _11\"> </span>contratos <span class=\"_ _f\"> </span>de<span class=\"_ _0\"></span> construcci\u00f3n (*)  8.334 6.323<span class=\"_ _2a\"> </span>La <span class=\"_ _9\"> </span>provisi\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"> </span>insolvencias<span class=\"ffa\">, <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>presenta <span class=\"_ _6\"> </span>min<span class=\"_ _1\"></span>orando <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>\u201cDeudor<span class=\"_ _0\"></span>es <span class=\"_ _9\"> </span>comerciales, <span class=\"_ _9\"> </span>terceros\u201d, <span class=\"_ _8\"> </span><span class=\"ff3\">y <span class=\"_ _9\"> </span>su </span></span>movimiento durante los ejercicios 2023 y 2022 es el siguient<span class=\"_ _0\"></span>e:<span class=\"_ _1\"></span> Miles de e<span class=\"_ _1\"></span>uros<span class=\"_ _1\"></span> Saldo a 31 de diciembre de 2021 (5.<span class=\"ls11\">518</span>) (Dotaci\u00f3n) / Reversiones (<span class=\"ls11\">343)</span> Aplicaciones 64<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n 40<span class=\"ls0\"> </span>Variaciones en el per\u00edmetro (96) Saldo a 31 de diciembre de 2022 (5.853) (Dotaci\u00f3n) / Reversiones<span class=\"ff1\"> </span>(<span class=\"ls11\">288)</span><span class=\"ff1\"> </span>Aplicaciones 580<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n<span class=\"ff1\"> </span>(<span class=\"ls11\">25</span>)<span class=\"ff1\"> </span>Saldo a 31 de diciembre de 2023 (5.586)<span class=\"_ _2a\"> </span>Junto <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span><span class=\"ffa\">esta d<span class=\"_ _1\"></span>otaci\u00f3n, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>\u201cVariaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>provisiones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tr\u00e1fico\u201d <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cuen<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>de p\u00e9rd<span class=\"_ _1\"></span>idas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias </span>consolidada incluye las variaciones netas de provisiones para garant\u00edas, junto a otros conc<span class=\"_ _0\"></span>eptos (Nota 14).<span class=\"_ _1\"></span> Tal y <span class=\"_ _0\"></span>como e<span class=\"_ _0\"></span>stablece la <span class=\"_ _0\"></span>NIIF 7<span class=\"_ _0\"></span>, a <span class=\"_ _0\"></span>continuaci\u00f3n, se <span class=\"_ _0\"></span>presenta <span class=\"_ _0\"></span>la i<span class=\"_ _0\"></span>nformaci\u00f3n relativa<span class=\"_ _0\"></span> al a<span class=\"_ _0\"></span>n\u00e1lisis de <span class=\"_ _b\"></span>antig\u00fcedad de lo<span class=\"_ _0\"></span>s deudores co<span class=\"_ _0\"></span>merciales <span class=\"_ _0\"></span>terceros (clientes <span class=\"_ _b\"></span>por ventas <span class=\"_ _b\"></span>y prestaci<span class=\"_ _0\"></span>ones de<span class=\"_ _0\"></span> ser<span class=\"_ _0\"></span>vicio) al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>023 y <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>22<span class=\"ls13\">. </span>Se adjunta detalle de los saldos sin vencer, saldos vencidos, as\u00ed como de aquellos<span class=\"_ _1\"></span> deteriorados en su totalidad: Miles de euros 20<span class=\"ls0\">23 </span>20<span class=\"ls0\">22 </span>Bruto a cobrar Provisi\u00f3n Bruto a cobrar Provisi\u00f3n<span class=\"_ _2a\"> </span>Sin vencer 25.555 (<span class=\"ls11\">260</span>) 26.010 (189) Vencidos     <span class=\"ls0\">Menos de 90 d\u00edas </span>10.058 (<span class=\"ls11\">219</span>) 9.348 (173)     <span class=\"ls0\">M\u00e1s de 90 d\u00edas y menos de 180 </span>1.521 (<span class=\"ls11\">285</span>) 1.612 (126)     <span class=\"ls0\">M\u00e1s de 180 y menos de un a\u00f1o </span>619<span class=\"ls0\"> </span>(<span class=\"ls11\">257</span>) 705<span class=\"ls0\"> </span>(363)     <span class=\"ls0\">M\u00e1s de un a\u00f1o </span>1.088 (1.028) 998<span class=\"ls0\"> </span>(894) Deteriorados en su totalidad 3.537 (3.537) 4.108 (4.108) Total 42.<span class=\"ls0\">378 </span>(<span class=\"ls11\">5.586</span>) 42.781 (5.853) Los <span class=\"_ _1\"></span>Administradores <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>Dominante <span class=\"_ _1\"></span>consideran <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libros <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cuentas <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>deudores comerciales y <span class=\"_ _1\"></span>otras <span class=\"_ _1\"></span>cuentas a <span class=\"_ _1\"></span>cobrar <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> aproxima <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>su v<span class=\"_ _1\"></span>alor razonable. <span class=\"_ _1\"></span>V\u00e9ase <span class=\"_ _1\"></span>en Not<span class=\"_ _1\"></span>a 19 <span class=\"_ _1\"></span>informaci\u00f3n <span class=\"_ _1\"></span>relevante sobre la desagregaci\u00f3n de los ingresos ordinarios.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "El detalle del resultado de las ventas y los ingresos financieros sobre la inversi\u00f3n neta en el  arrendamiento se presenta a continuaci\u00f3n: Miles de euros 2023 2022 Resultado de las ventas Ingresos financieros sobre la inversi\u00f3n neta en el arrendamiento 289 9 288 15 Total 298 303 No existen ingresos relativos a pagos por arrendamiento variables no incluidos en la medici\u00f3n de la inversi\u00f3n neta en el arrendamiento. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "10.  Otros activos corrientes Al 31 de diciembre de 2023 y 2022 los saldos de este cap\u00edtulo de los balances de situaci\u00f3n consolidados incluyen principalmente las periodificaciones por gastos pagados por anticipado.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "10.  Otros activos corrientes Al 31 de diciembre de 2023 y 2022 los saldos de este cap\u00edtulo de los balances de situaci\u00f3n consolidados incluyen principalmente las periodificaciones por gastos pagados por anticipado.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "10<span class=\"ls0\">. <span class=\"_ _19\"> </span>Otros activos corrientes </span>Al 31 de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de 2023 y <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>022 los s<span class=\"_ _0\"></span>aldos de e<span class=\"_ _0\"></span>s<span class=\"ls15\">te</span> cap\u00edtulo de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os balances <span class=\"_ _0\"></span>de situaci\u00f3n <span class=\"_ _0\"></span>consolidados incluyen principalmente las periodificaciones por gastos pagados por <span class=\"_ _0\"></span>anticipado.<span class=\"_ _1\"></span> <div class=\"c waf h32 gs114\"><div class=\"t m0 x8 h34 y4f ff3 fs0 fc0 sc0 ls0 ws0\">Anticipos a proveedores </div></div><div class=\"c wb1 h32 gs115\"><div class=\"t m0 x5d h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">1.201 </div></div><div class=\"c w1d h32 gs116\"><div class=\"t m0 x15 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">319<span class=\"_ _2a\"> </span><span class=\"ls0\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "11.  Existencias La composici\u00f3n de este ep\u00edgrafe al 31 de diciembre de 2023 y 2022 es la siguiente (en coste bruto): Miles de euros 2023 2022 Materias primas, mercader\u00edas y aprovisionamientos 34.978 28.839 Producto en curso  3.414 3.396 Productos terminados  9.671 8.448 Anticipos a proveedores 1.201 319 Total 49.264 41.002 En el ejercicio 2023 el movimiento de las correcciones valorativas por deterioro en el ep\u00edgrafe \u201cExistencias\u201d del balance de situaci\u00f3n adjunto ha sido el siguiente (en miles de euros): Miles de euros Materias primas Productos terminados y en curso Saldos a 31 de diciembre de 2022 (5.657) (3.271) (Adiciones) / Reversiones (853) (537) Retiros por achatarramientos 109 60 Diferencias de conversi\u00f3n (33) (9) Saldos a 31 de diciembre de 2023 (6.434) (3.757) Las correcciones valorativas registradas al 31 de diciembre de 2023 y 2022 son consecuencia de un an\u00e1lisis exhaustivo de las referencias de lenta rotaci\u00f3n llevado a cabo por el Grupo al final del ejercicio, adem\u00e1s de la obsolescencia de algunos productos.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "Pasivos por contrato, pasivo no corriente- 619 469 De los que: Pasivos por contratos de servicio 619 469 Pasivos por contrato, pasivo corriente- 6.783 5.484 De los que: Pasivos por anticipos de clientes para venta de bienes 1.848 1.735 Pasivos vinculados con proyectos de construcci\u00f3n en curso (registrados seg\u00fan grado de avance) 1.072 917 Pasivos por contratos de servicio 3.863 2.832 Una parte significativa de pasivos por contratos de servicio est\u00e1 relacionada con cobros anticipados en el Subgrupo Primion a imputar a resultados en el ejercicio posterior. Estos anticipos recibidos de clientes para ventas de bienes son importes cobrados por anticipado de clientes que se registran como ingresos diferidos mientras la obligaci\u00f3n correlativa no haya sido cumplida y, por tanto, esto implica el no reconocimiento inicial de un ingreso sino de un pasivo por el importe recibido. Conforme se entrega el bien, se reconoce el ingreso por venta y se da de baja el anticipo de cliente. Pasivos  vinculados  con  contratos  de construcci\u00f3n  (1.072) (917) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentContractsLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "Pasivos por anticipos de clientes para venta de bienes 1.848 1.735 Estos anticipos recibidos de clientes para ventas de bienes son importes cobrados por anticipado de clientes que se registran como ingresos diferidos mientras la obligaci\u00f3n correlativa no haya sido cumplida y, por tanto, esto implica el no reconocimiento inicial de un ingreso sino de un pasivo por el importe recibido. Conforme se entrega el bien, se reconoce el ingreso por venta y se da de baja el anticipo de cliente. En 2023 y 2022 se reconocieron como ingresos ordinarios la totalidad de los pasivos por contratos de servicio al comienzo del ejercicio, as\u00ed como pr\u00e1cticamente la totalidad de los pasivos por anticipos de clientes para venta de bienes.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "Deudores comerciales y otras cuentas a cobrar- 39.855 38.876 Deudores comerciales, terceros 36.792 36.928 Deudores varios  603<span class=\"ls0\"> </span>716<span class=\"ls0\"> </span>Administraciones p\u00fablicas, deudores (Nota 23)<span class=\"ff2 fs1\"> </span>2.121<span class=\"ls0\"> </span>841<span class=\"ls0\"> </span>Activos por impuestos corrientes (Nota <span class=\"ls11\">2<span class=\"_ _2a\"> </span></span><span class=\"ls11\"></span><span class=\"ls11\">3)</span> 3<span class=\"ls11\">39</span> 391<span class=\"_ _2a\"> </span>La <span class=\"_ _9\"> </span>provisi\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"> </span>insolvencias<span class=\"ffa\">, <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>presenta <span class=\"_ _6\"> </span>min<span class=\"_ _1\"></span>orando <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>\u201cDeudor<span class=\"_ _0\"></span>es <span class=\"_ _9\"> </span>comerciales, <span class=\"_ _9\"> </span>terceros\u201d, <span class=\"_ _8\"> </span><span class=\"ff3\">y <span class=\"_ _9\"> </span>su </span></span>movimiento durante los ejercicios 2023 y 2022 es el siguient<span class=\"_ _0\"></span>e:<span class=\"_ _1\"></span> Miles de e<span class=\"_ _1\"></span>uros<span class=\"_ _1\"></span> Saldo a 31 de diciembre de 2021 (5.<span class=\"ls11\">518</span>) (Dotaci\u00f3n) / Reversiones (<span class=\"ls11\">343)</span> Aplicaciones 64<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n 40<span class=\"ls0\"> </span>Variaciones en el per\u00edmetro (96) Saldo a 31 de diciembre de 2022 (5.853) (Dotaci\u00f3n) / Reversiones<span class=\"ff1\"> </span>(<span class=\"ls11\">288)</span><span class=\"ff1\"> </span>Aplicaciones 580<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n<span class=\"ff1\"> </span>(<span class=\"ls11\">25</span>)<span class=\"ff1\"> </span>Saldo a 31 de diciembre de 2023 (5.586)<span class=\"_ _2a\"> </span> Junto <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span><span class=\"ffa\">esta d<span class=\"_ _1\"></span>otaci\u00f3n, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>\u201cVariaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>provisiones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tr\u00e1fico\u201d <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cuen<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>de p\u00e9rd<span class=\"_ _1\"></span>idas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias </span>consolidada incluye las variaciones netas de provisiones para garant\u00edas, junto a otros conc<span class=\"_ _0\"></span>eptos (Nota 14).<span class=\"_ _1\"></span> Tal y <span class=\"_ _0\"></span>como e<span class=\"_ _0\"></span>stablece la <span class=\"_ _0\"></span>NIIF 7<span class=\"_ _0\"></span>, a <span class=\"_ _0\"></span>continuaci\u00f3n, se <span class=\"_ _0\"></span>presenta <span class=\"_ _0\"></span>la i<span class=\"_ _0\"></span>nformaci\u00f3n relativa<span class=\"_ _0\"></span> al a<span class=\"_ _0\"></span>n\u00e1lisis de <span class=\"_ _b\"></span>antig\u00fcedad de lo<span class=\"_ _0\"></span>s deudores co<span class=\"_ _0\"></span>merciales <span class=\"_ _0\"></span>terceros (clientes <span class=\"_ _b\"></span>por ventas <span class=\"_ _b\"></span>y prestaci<span class=\"_ _0\"></span>ones de<span class=\"_ _0\"></span> ser<span class=\"_ _0\"></span>vicio) al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>023 y <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>22<span class=\"ls13\">. </span>Se adjunta detalle de los saldos sin vencer, saldos vencidos, as\u00ed como de aquellos<span class=\"_ _1\"></span> deteriorados en su totalidad: Miles de euros 20<span class=\"ls0\">23 </span>20<span class=\"ls0\">22 </span>Bruto a cobrar Provisi\u00f3n Bruto a cobrar Provisi\u00f3n<span class=\"_ _2a\"> </span>Sin vencer 25.555 (<span class=\"ls11\">260</span>) 26.010 (189) Vencidos     <span class=\"ls0\">Menos de 90 d\u00edas </span>10.058 (<span class=\"ls11\">219</span>) 9.348 (173)     <span class=\"ls0\">M\u00e1s de 90 d\u00edas y menos de 180 </span>1.521 (<span class=\"ls11\">285</span>) 1.612 (126)     <span class=\"ls0\">M\u00e1s de 180 y menos de un a\u00f1o </span>619<span class=\"ls0\"> </span>(<span class=\"ls11\">257</span>) 705<span class=\"ls0\"> </span>(363)     <span class=\"ls0\">M\u00e1s de un a\u00f1o </span>1.088 (1.028) 998<span class=\"ls0\"> </span>(894) Deteriorados en su totalidad 3.537 (3.537) 4.108 (4.108) Total 42.<span class=\"ls0\">378 </span>(<span class=\"ls11\">5.586</span>) 42.781 (5.853) Los <span class=\"_ _1\"></span>Administradores <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>Dominante <span class=\"_ _1\"></span>consideran <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libros <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cuentas <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>deudores comerciales y <span class=\"_ _1\"></span>otras <span class=\"_ _1\"></span>cuentas a <span class=\"_ _1\"></span>cobrar <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> aproxima <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>su v<span class=\"_ _1\"></span>alor razonable. <span class=\"_ _1\"></span>V\u00e9ase <span class=\"_ _1\"></span>en Not<span class=\"_ _1\"></span>a 19 <span class=\"_ _1\"></span>informaci\u00f3n <span class=\"_ _1\"></span>relevante sobre la desagregaci\u00f3n de los ingresos ordinarios. Efectivo y otros activos l\u00edquidos equivalentes El <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"ffa\">\u201cEfectivo <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>otros acti<span class=\"_ _1\"></span>vos l\u00edquidos <span class=\"_ _1\"></span>equivalentes\u201d<span class=\"_ _1\"></span></span> incluye<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>tesorer\u00eda d<span class=\"_ _1\"></span>el Grupo <span class=\"_ _1\"></span>y d<span class=\"_ _1\"></span>ep\u00f3sitos <span class=\"_ _1\"></span>bancarios a corto <span class=\"_ _1\"></span>plazo, <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>vencimiento in<span class=\"_ _1\"></span>icial de <span class=\"_ _1\"></span>tres <span class=\"_ _1\"></span>meses <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>inferior. <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libros d<span class=\"_ _1\"></span>e estos <span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tivos se aproxima a su valor razonable y no existen restricciones a su disponibilidad<span class=\"_ _1\"></span>. La  Sociedad  dominante <span class=\"_ _d\"> </span>ostenta  por  razones <span class=\"_ _d\"> </span>comerciales  la  ti<span class=\"_ _0\"></span>tularidad  directa  de<span class=\"_ _0\"></span>  cuentas <span class=\"_ _d\"> </span>bancarias  en  el<span class=\"_ _0\"></span> extranjero, en concreto en Alemania y en Portugal, que est\u00e1n registradas e identificadas de forma individualizad<span class=\"_ _0\"></span>a en  s<span class=\"_ _1\"></span>u  contabilidad.  Asimismo, <span class=\"_ _11\"> </span>las  soci<span class=\"_ _1\"></span>edades <span class=\"_ _11\"> </span>dependientes  extranjeras  ostentan <span class=\"_ _11\"> </span>la  titularidad <span class=\"_ _11\"> </span>de  cuentas bancarias en los territorios en los que operan, que est\u00e1n registradas en la contabil<span class=\"_ _0\"></span>idad consolidada del Grupo.<span class=\"_ _1\"></span>  13<span class=\"ls15\">.5</span> Acciones propias El movimiento del ep\u00edgrafe \u201cAcciones propias\u201d durante el ejercicio 20<span class=\"ff3\">23 ha sido el siguiente: </span>N\u00famero de Acciones Importe  (M<span class=\"ls0\">iles de Euros) </span>Saldo a 31.12.2022  69.244 380<span class=\"ls0\"> </span>Adquisiciones 101.088 637<span class=\"ls0\"> </span>Enajenaciones (95.806) (<span class=\"ls11\">604</span>) Saldo a 31.12.2023 (*) 74.526 413<span class=\"ls0\"> </span> <span class=\"_ _12\"> </span><span class=\"fs6\">(*) Precio medio<span class=\"_ _0\"></span> de adquisici\u00f3n<span class=\"_ _0\"></span> de 5,54 <span class=\"ls7\">euros</span>. </span>El movimiento del ep\u00edgrafe \u201cAcciones propias\u201d durante el <span class=\"ff3\">ejercicio 2022 fue el siguiente: </span>N\u00famero de Acciones Importe (en miles de Euros) Saldo a 31.12.2021  71.841 399<span class=\"ls0\"> </span>Adquisiciones 172.269 1.043 Enajenaciones (174.866) (1.062) Saldo a 31.12.2022 (*) 69.244 380<span class=\"ls0\"> </span> <span class=\"_ _12\"> </span><span class=\"fs6\">(*) Precio medio<span class=\"_ _0\"></span> de adquisici\u00f3n de<span class=\"_ _b\"></span> 5,<span class=\"_ _1\"></span><span class=\"ls7\">48</span> euros. </span>Las <span class=\"_ _a\"></span>acciones <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>poder <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>\u00e9sta <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _a\"></span>sociedades <span class=\"_ _a\"></span>filiales <span class=\"_ _a\"></span>(o <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _a\"></span>tercero <span class=\"_ _a\"></span>que obre  por  cuenta  d<span class=\"_ _0\"></span>e  la  Socie<span class=\"_ _0\"></span>dad  dominante)  representan  el  0,30%  del <span class=\"_ _d\"> </span>capital  social  de <span class=\"_ _d\"> </span>Azkoyen,  S.A. (porcentaje similar a 31 de diciembre de 2022).  <span class=\"_ _12\"> </span><span class=\"ls22\">A <span class=\"_ _1\"></span></span>31<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23 <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lor <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>cotizaci\u00f3n <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>acci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>Azkoyen, <span class=\"_ _a\"></span>S.A. <span class=\"_ _a\"></span>era <span class=\"_ _1\"></span><span class=\"ls11\">de <span class=\"_ _a\"></span></span>6,36 <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>acc<span class=\"_ _1\"></span>i\u00f3n (6,18 euros por acci\u00f3n a 31 de diciembre de 2022). La <span class=\"_ _b\"></span>Junta G<span class=\"_ _0\"></span>eneral <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Accionistas <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>Azkoyen, <span class=\"_ _b\"></span>S.A. <span class=\"_ _b\"></span>de <span class=\"ls11\">11</span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>junio <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>2021 <span class=\"_ _b\"></span>dio <span class=\"_ _b\"></span>autorizaci\u00f3n, <span class=\"_ _b\"></span>por el<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>plazo <span class=\"_ _b\"></span>m\u00e1ximo de <span class=\"_ _7\"></span>5 <span class=\"_ _7\"></span>a\u00f1os, <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acciones <span class=\"_ _7\"></span>propias, <span class=\"_ _7\"></span>directamente <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>trav\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>sociedades <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>y deleg\u00f3 <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>Consejo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>Administraci\u00f3n <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>facultades <span class=\"_ _7\"></span>necesarias <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llo, <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>antenerlas <span class=\"_ _a\"></span>en cartera, <span class=\"_ _1\"></span>enajenarlas o, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>caso, pro<span class=\"_ _1\"></span>poner a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Junta General <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Accionistas <span class=\"_ _1\"></span>su amortizaci\u00f3n. <span class=\"_ _1\"></span>Todo <span class=\"_ _1\"></span>ello <span class=\"_ _1\"></span>de conformidad <span class=\"_ _9\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>l\u00edmites <span class=\"_ _9\"> </span>establecidos <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>art\u00edculo <span class=\"_ _9\"></span>146<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>la <span class=\"_ _6\"></span>Le<span class=\"_ _1\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>Sociedades <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>Cap<span class=\"_ _1\"></span>ital <span class=\"_ _9\"></span>y <span class=\"_ _6\"></span>dem\u00e1s disposiciones <span class=\"_ _1\"></span>legales, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mo <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>continuaci\u00f3n <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>expresan: <span class=\"_ _1\"></span>(i) <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>nominal <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _a\"></span>acciones adquiridas, sum\u00e1ndose <span class=\"_ _b\"></span>a las q<span class=\"_ _0\"></span>ue ya <span class=\"_ _b\"></span>se posean, <span class=\"_ _0\"></span>no exc<span class=\"_ _0\"></span>eda, en <span class=\"_ _b\"></span>ca<span class=\"_ _1\"></span>da <span class=\"_ _0\"></span>momento, de<span class=\"_ _0\"></span>l 10% <span class=\"_ _b\"></span>del capital <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>uscrito, <span class=\"_ _0\"></span>(ii) que <span class=\"_ _8\"> </span>la <span class=\"_ _9\"> </span>adquisici\u00f3n <span class=\"_ _d\"> </span>permita <span class=\"_ _9\"> </span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>sociedad <span class=\"_ _8\"> </span>adquiriente <span class=\"_ _9\"> </span>dotar <span class=\"_ _8\"> </span>una <span class=\"_ _8\"> </span>reserva <span class=\"_ _9\"> </span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _9\"> </span>acciones <span class=\"_ _8\"> </span>propias <span class=\"_ _8\"> </span>seg\u00fan <span class=\"_ _9\"> </span>se prescribe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Norma <span class=\"_ _1\"></span>3\u00aa <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Art\u00edculo <span class=\"_ _1\"></span>148 <span class=\"_ _1\"></span>c) <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Ley d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Sociedades de <span class=\"_ _1\"></span>Cap<span class=\"_ _1\"></span>ital, sin <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>isminuir el <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>la reserva  legal  o  estatutariamente  in<span class=\"_ _0\"></span>disponibles,  (iii)  que <span class=\"_ _d\"> </span>las<span class=\"_ _1\"></span>  acciones  adquiridas  se  h<span class=\"_ _0\"></span>allen  \u00edntegramente desembolsadas <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>(iv) <span class=\"_ _f\"> </span>que <span class=\"_ _f\"> </span>el <span class=\"_ _e\"> </span>precio <span class=\"_ _f\"> </span>o <span class=\"_ _f\"> </span>contraprestaci\u00f3n <span class=\"_ _f\"> </span>m\u00ednimo <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>m\u00e1ximo <span class=\"_ _f\"> </span>para <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>adquisici\u00f3n <span class=\"_ _f\"> </span>sean, respectivamente, <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ominal <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>acciones <span class=\"_ _7\"></span>adquiridas, <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>valor <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>otizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>mismas <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>un mercado secundario oficial en el momento de la adquisici\u00f3n<span class=\"_ _2a\"> </span>. 15<span class=\"ls15\">. </span> <span class=\"_ _e\"> </span>Deudas con entidades de cr\u00e9dito Los <span class=\"_ _a\"></span>saldos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deudas <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>entidades <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>r\u00e9dito <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciem<span class=\"_ _1\"></span>bre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2022, <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>como<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>vencimientos previstos en concepto de amortizaci\u00f3n son los siguientes, en miles de euros: <div class=\"c we4 h32 gs228\"><div class=\"t m0 x43 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Deudas a 31.12.2022 </div></div><div class=\"c w84 h32 gs229\"><div class=\"t m0 x1a h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Corrientes </div></div><div class=\"c wbf h32 gs22a\"><div class=\"t m0 xa5 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">No corrientes </div></div><div class=\"c we2 hbb gs22b\"><div class=\"t m0 xa9 h2 y589 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x26 h2 y248 ff1 fs0 fc0 sc0 ls11 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c we3 hbb gs22c\"><div class=\"t m0 x13 h34 y589 ff3 fs0 fc0 sc0 ls0 ws0\">Saldo al </div><div class=\"t m0 x3c h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w84 hbb gs22d\"><div class=\"t m0 x31 h34 y589 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x20 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c we5 hbb gs22e\"><div class=\"t m0 x11 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c we6 hbb gs22f\"><div class=\"t m0 xe h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c we7 hbb gs230\"><div class=\"t m0 x11 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">2026<span class=\"ls0\"> </span></div></div><div class=\"c we5 hbb gs231\"><div class=\"t m0 x11 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">2027<span class=\"ls0\"> </span></div></div><div class=\"c we8 hbb gs232\"><div class=\"t m0 x71 h34 y589 ff3 fs0 fc0 sc0 ls0 ws0\">Total no </div><div class=\"t m0 x66 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">corrientes </div></div><div class=\"c we2 h4d gs233\"><div class=\"t m0 x3c h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">Financiaci\u00f3n </div></div><div class=\"c we2 h32 gs234\"><div class=\"t m0 x3c h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Intereses devengados </div></div><div class=\"c we3 h32 gs235\"><div class=\"t m0 x2c h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">71<span class=\"ls0\"> </span></div></div><div class=\"c w84 h32 gs236\"><div class=\"t m0 x6f h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">71<span class=\"ls0\"> </span></div></div><div class=\"c we5 h32 gs237\"><div class=\"t m0 xea h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we6 h32 gs238\"><div class=\"t m0 x17 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we7 h32 gs239\"><div class=\"t m0 xea h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we5 h32 gs23a\"><div class=\"t m0 xea h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h32 gs23b\"><div class=\"t m0 x17 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we2 h32 gs23c\"><div class=\"t m0 x3c h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Pr\u00e9stamos </div></div><div class=\"c we3 h32 gs23d\"><div class=\"t m0 x40 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">36.419 </div></div><div class=\"c w84 h32 gs23e\"><div class=\"t m0 x73 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">8.517 </div></div><div class=\"c we5 h32 gs23f\"><div class=\"t m0 x20 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">8.439 </div></div><div class=\"c we6 h32 gs240\"><div class=\"t m0 x11 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">7.904 </div></div><div class=\"c we7 h32 gs241\"><div class=\"t m0 x11 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">7.705 </div></div><div class=\"c we5 h32 gs242\"><div class=\"t m0 x11 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">3.854 </div></div><div class=\"c we8 h32 gs243\"><div class=\"t m0 x13 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">27.902 </div></div><div class=\"c we2 h32 gs244\"><div class=\"t m0 x3c h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">P\u00f3lizas de cr\u00e9dito </div></div><div class=\"c we3 h32 gs245\"><div class=\"t m0 x76 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">997<span class=\"ls0\"> </span></div></div><div class=\"c w84 h32 gs246\"><div class=\"t m0 x6b h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">997<span class=\"ls0\"> </span></div></div><div class=\"c we5 h32 gs247\"><div class=\"t m0 xea h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we6 h32 gs248\"><div class=\"t m0 x17 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we7 h32 gs249\"><div class=\"t m0 xea h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we5 h32 gs24a\"><div class=\"t m0 xea h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h32 gs24b\"><div class=\"t m0 x17 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we2 h92 gs24c\"><div class=\"t m0 x3c h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\">Gastos de formalizaci\u00f3n  </div><div class=\"t m0 x3c h34 y248 ff3 fs0 fc0 sc0 ls15 ws0\">   <span class=\"ls0\">de deudas  </span></div></div><div class=\"c we3 h92 gs24d\"><div class=\"t m0 x1d h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(19) </div></div><div class=\"c w84 h92 gs24e\"><div class=\"t m0 x76 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(3) </div></div><div class=\"c we5 h92 gs24f\"><div class=\"t m0 x75 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(5) </div></div><div class=\"c we6 h92 gs250\"><div class=\"t m0 xf h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(5) </div></div><div class=\"c we7 h92 gs251\"><div class=\"t m0 xf h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(4) </div></div><div class=\"c we5 h92 gs252\"><div class=\"t m0 xf h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(2) </div></div><div class=\"c we8 h92 gs253\"><div class=\"t m0 x38 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(16) </div></div><div class=\"c we2 h32 gs254\"><div class=\"t m0 x22 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c we3 h32 gs255\"><div class=\"t m0 x40 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">37.468 </div></div><div class=\"c w84 h32 gs256\"><div class=\"t m0 x20 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">9.582 </div></div><div class=\"c we5 h32 gs257\"><div class=\"t m0 x20 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">8.434 </div></div><div class=\"c we6 h32 gs258\"><div class=\"t m0 x11 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">7.89<span class=\"_ _2a\"> </span>9 </div></div><div class=\"c we7 h32 gs259\"><div class=\"t m0 x11 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">7.701 </div></div><div class=\"c we5 h32 gs25a\"><div class=\"t m0 x1c h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">3.852 </div></div><div class=\"c we8 h32 gs25b\"><div class=\"t m0 x71 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">27.886 </div></div><div class=\"c w40 h25 gs25c\"><div class=\"t m0 xee h34 y6ae ff3 fs0 fc0 sc0 ls0 ws0\">Los <span class=\"_ _1\"></span>Administradores <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _a\"></span>estiman <span class=\"_ _1\"></span>que el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>endeudamiento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>es </div><div class=\"t m0 xee h34 y6af ff3 fs0 fc0 sc0 ls0 ws0\">similar a su valor contable. </div><div class=\"t m0 xee h2 y3c1 ff1 fs0 fc0 sc0 ls0 ws0\">Prestamos de la Sociedad dominante  </div><div class=\"t m0 xee h34 y32f ff3 fs0 fc0 sc0 ls0 ws0\">En <span class=\"_ _1\"></span>junio de <span class=\"_ _1\"></span>2020, <span class=\"_ _1\"></span>Azkoyen, <span class=\"_ _1\"></span>S.A. formaliz\u00f3 <span class=\"_ _1\"></span>dos pr\u00e9stamos <span class=\"_ _1\"></span>bancarios <span class=\"_ _1\"></span>bilaterales <span class=\"_ _1\"></span>a largo <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>y d<span class=\"_ _1\"></span>e tipo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>inter\u00e9s </div><div class=\"t m0 xee h34 y330 ff3 fs0 fc0 sc0 ls0 ws0\">fijo (no superior al 1%), con dos entidades financieras espa\u00f1<span class=\"_ _0\"></span>olas por un total de 4.000 miles de euros.<span class=\"_ _1\"></span> </div><div class=\"t m0 xee h34 y6b0 ff3 fs0 fc0 sc0 ls0 ws0\">Durante <span class=\"_ _9\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _9\"> </span>2<span class=\"_ _1\"></span>022, <span class=\"_ _9\"> </span>Azkoyen, <span class=\"_ _8\"> </span>S.A. <span class=\"_ _8\"> </span>formaliz\u00f3 <span class=\"_ _8\"> </span>nuevos <span class=\"_ _9\"> </span>pr\u00e9<span class=\"_ _1\"></span>stamos <span class=\"_ _9\"> </span>bilaterales <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>largo <span class=\"_ _8\"> </span>plazo <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _9\"> </span>distintas </div><div class=\"t m0 xee h34 y332 ff3 fs0 fc0 sc0 ls0 ws0\">entidades <span class=\"_ _b\"></span>financieras <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>un <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _b\"></span>total <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>38.000 <span class=\"_ _c\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>(Euribor <span class=\"_ _b\"></span>m\u00e1s <span class=\"_ _b\"></span>0,4%, <span class=\"_ _b\"></span>amortizaciones <span class=\"_ _b\"></span>trimestrales </div><div class=\"t m0 xee h34 y333 ff3 fs0 fc0 sc0 ls0 ws0\">y vencimiento final a cinco a\u00f1os).  </div></div><div class=\"c wea h4d gs25e\"><div class=\"t m0 x86 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Deudas a 31.12.2023 </div></div><div class=\"c web h32 gs25f\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Corrientes </div></div><div class=\"c wec h32 gs260\"><div class=\"t m0 x4b h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">No corrientes </div></div><div class=\"c we9 hb9 gs261\"><div class=\"t m0 xe4 h2 y286 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x74 h2 y4d ff1 fs0 fc0 sc0 ls11 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w2e hb9 gs262\"><div class=\"t m0 x1c h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\">Saldo al </div><div class=\"t m0 x66 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c web hb9 gs263\"><div class=\"t m0 x27 h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1b h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c wed hb9 gs264\"><div class=\"t m0 xe h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w7e hb9 gs265\"><div class=\"t m0 x20 h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">2026<span class=\"ls0\"> </span></div></div><div class=\"c wee hb9 gs266\"><div class=\"t m0 xe h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">2027<span class=\"ls0\"> </span></div></div><div class=\"c wee hb9 gs267\"><div class=\"t m0 x71 h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\">Total no </div><div class=\"t m0 x1a h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">corrientes </div></div><div class=\"c we9 h32 gs268\"><div class=\"t m0 x3c h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Financiaci\u00f3n </div></div><div class=\"c we9 h4d gs269\"><div class=\"t m0 x3c h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Intereses devengados </div></div><div class=\"c w2e h4d gs26a\"><div class=\"t m0 x76 h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">104<span class=\"ls0\"> </span></div></div><div class=\"c web h4d gs26b\"><div class=\"t m0 x6b h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">104<span class=\"ls0\"> </span></div></div><div class=\"c wed h4d gs26c\"><div class=\"t m0 x17 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h4d gs26d\"><div class=\"t m0 xca h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wee h4d gs26e\"><div class=\"t m0 x17 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wee h4d gs26f\"><div class=\"t m0 x17 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we9 h32 gs270\"><div class=\"t m0 x3c h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Pr\u00e9stamos </div></div><div class=\"c w2e h32 gs271\"><div class=\"t m0 x40 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">27.916 </div></div><div class=\"c web h32 gs272\"><div class=\"t m0 x73 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">8.422 </div></div><div class=\"c wed h32 gs273\"><div class=\"t m0 x20 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">7.905 </div></div><div class=\"c w7e h32 gs274\"><div class=\"t m0 x11 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">7.721 </div></div><div class=\"c wee h32 gs275\"><div class=\"t m0 x11 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">3.868 </div></div><div class=\"c wee h32 gs276\"><div class=\"t m0 x13 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">19.494 </div></div><div class=\"c we9 h32 gs277\"><div class=\"t m0 x3c h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">P\u00f3lizas de cr\u00e9dito </div></div><div class=\"c w2e h32 gs278\"><div class=\"t m0 x6b h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">6.398 </div></div><div class=\"c web h32 gs279\"><div class=\"t m0 x73 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">6.398 </div></div><div class=\"c wed h32 gs27a\"><div class=\"t m0 x17 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h32 gs27b\"><div class=\"t m0 x1b h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wee h32 gs27c\"><div class=\"t m0 x54 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wee h32 gs27d\"><div class=\"t m0 x54 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we9 h92 gs27e\"><div class=\"t m0 x3c h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\">Gastos de formalizaci\u00f3n  </div><div class=\"t m0 x3c h34 y4d ff3 fs0 fc0 sc0 ls15 ws0\">   <span class=\"ls0\">de deudas  </span></div></div><div class=\"c w2e h92 gs27f\"><div class=\"t m0 x1d h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(15) </div></div><div class=\"c web h92 gs280\"><div class=\"t m0 x76 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(5) </div></div><div class=\"c wed h92 gs281\"><div class=\"t m0 x75 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(5) </div></div><div class=\"c w7e h92 gs282\"><div class=\"t m0 xf h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(4) </div></div><div class=\"c wee h92 gs283\"><div class=\"t m0 xf h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(1) </div></div><div class=\"c wee h92 gs284\"><div class=\"t m0 x38 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(10) </div></div><div class=\"c we9 h32 gs285\"><div class=\"t m0 x8f h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w2e h32 gs286\"><div class=\"t m0 x40 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">34.403 </div></div><div class=\"c web h32 gs287\"><div class=\"t m0 x1c h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">14.919 </div></div><div class=\"c wed h32 gs288\"><div class=\"t m0 x20 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">7.900 </div></div><div class=\"c w7e h32 gs289\"><div class=\"t m0 x11 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">7.717 </div></div><div class=\"c wee h32 gs28a\"><div class=\"t m0 x11 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">3.867 </div></div><div class=\"c wee h32 gs28b\"><div class=\"t m0 x13 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">19.484 </div></div>Las entidades <span class=\"_ _b\"></span>financieras pueden <span class=\"_ _b\"></span>exigir la <span class=\"_ _0\"></span>resoluci\u00f3n <span class=\"_ _0\"></span>anticipada <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los pr<span class=\"_ _b\"></span>\u00e9<span class=\"_ _1\"></span>stamos p<span class=\"_ _0\"></span>or, e<span class=\"_ _0\"></span>ntre <span class=\"_ _0\"></span>otros, i<span class=\"_ _0\"></span>ncumplimiento<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>obligaciones <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>pago d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>los contratos<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>pr\u00e9stamo, <span class=\"_ _0\"></span>empeoramiento <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>evoluci\u00f3n <span class=\"_ _b\"></span>respecto <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>las cuentas<span class=\"_ _0\"></span> anuales a<span class=\"_ _0\"></span>uditadas <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>21, <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>incurriesen <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>causa legal <span class=\"_ _b\"></span>de d<span class=\"_ _0\"></span>isoluci\u00f3n <span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>si los <span class=\"_ _b\"></span>resultados de <span class=\"_ _c\"></span>ex<span class=\"_ _1\"></span>plotaci\u00f3n <span class=\"_ _b\"></span>arro<span class=\"_ _1\"></span>jasen p\u00e9rdidas <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>si <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>hallasen <span class=\"_ _b\"></span>en s<span class=\"_ _0\"></span>ituaci\u00f3n <span class=\"_ _b\"></span>de f<span class=\"_ _0\"></span>ondos <span class=\"_ _0\"></span>propios <span class=\"_ _b\"></span>negativos.<span class=\"_ _1\"></span> L<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>administradores de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>So<span class=\"_ _1\"></span>ciedad <span class=\"_ _b\"></span>dominante consideran que no hay riesgo de cancelaci\u00f3n anticipada. Tras las amortiza<span class=\"_ _0\"></span>ciones realizadas (8.503 <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros en <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>3), su saldo <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>gregado a <span class=\"_ _b\"></span>31 de diciembre <span class=\"_ _0\"></span>de 2023 asciende <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>27.916 <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>euro<span class=\"_ _1\"></span>s, <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>stando <span class=\"_ _6\"></span>clasificados <span class=\"_ _6\"></span><span class=\"ls11\">8.422</span> <span class=\"_ _6\"></span><span class=\"ls17\">y <span class=\"_ _6\"></span></span>19.494 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>rto <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>argo <span class=\"_ _6\"></span>plazo, respectivamente.  A <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2022, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>sal<span class=\"_ _1\"></span>do <span class=\"_ _c\"></span>v<span class=\"_ _1\"></span>ivo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>pr\u00e9stamos <span class=\"_ _b\"></span>formalizados <span class=\"_ _b\"></span>ascend\u00eda <span class=\"_ _b\"></span>a 36.419 <span class=\"_ _c\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros, <span class=\"_ _b\"></span>estando clasificados 8.517 <span class=\"ls14\">y </span>27<span class=\"_ _1\"></span>.902 miles de euros a corto <span class=\"_ _0\"></span>y largo plazo, respectivamente. Los gastos de formalizaci\u00f3n ascienden <span class=\"_ _0\"></span>a <span class=\"ls19\">15<span class=\"_ _1\"></span></span> miles de euros <span class=\"_ _0\"></span>y se imputan a resultados <span class=\"_ _0\"></span>seg\u00fan el m\u00e9todo de<span class=\"_ _0\"></span> inter\u00e9s efectivo. P\u00f3lizas de cr\u00e9dito Azkoyen, S.A. <span class=\"_ _c\"></span>m<span class=\"_ _1\"></span>antiene <span class=\"_ _b\"></span>di<span class=\"_ _1\"></span>versas <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>\u00edneas <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>cr\u00e9dito a <span class=\"_ _b\"></span>corto p<span class=\"_ _0\"></span>lazo <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>entidad<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>financieras espa\u00f1olas <span class=\"_ _b\"></span>con <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>l\u00edmite de <span class=\"_ _a\"></span>12,0 <span class=\"_ _a\"></span>millones <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>(misma <span class=\"_ _a\"></span>cifra <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>202<span class=\"_ _1\"></span>2), <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>cuales <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>han <span class=\"_ _7\"></span>dispuesto <span class=\"_ _1\"></span>6.3<span class=\"_ _1\"></span>98 <span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de diciembre <span class=\"_ _1\"></span>de 202<span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span>(997 miles de <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros a <span class=\"_ _1\"></span>31 d<span class=\"_ _1\"></span>e diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2022<span class=\"_ _1\"></span>). <span class=\"_ _1\"></span>Devengan un <span class=\"_ _1\"></span>tipo <span class=\"_ _1\"></span>de in<span class=\"_ _1\"></span>ter\u00e9s variable <span class=\"_ _1\"></span>que, a cierre del ejercicio, se <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>it\u00faa en torno al 4,3%. Asim<span class=\"_ _0\"></span>ismo, se paga <span class=\"_ _0\"></span>una comisi\u00f3n de <span class=\"_ _0\"></span>disponibilidad por <span class=\"_ _0\"></span>el importe no<span class=\"_ _0\"></span> dispuesto. Descuento de efectos La <span class=\"_ _b\"></span>Sociedad <span class=\"_ _b\"></span>dominante <span class=\"_ _b\"></span>dispone <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>diversas <span class=\"_ _b\"></span>l\u00edneas <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>descuento <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>corto<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>plazo<span class=\"_ _1\"></span>/con <span class=\"_ _b\"></span>vencimiento <span class=\"_ _b\"></span>inferior <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>12 <span class=\"_ _b\"></span>meses que <span class=\"_ _1\"></span>totalizan <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>cantidad <span class=\"_ _1\"></span>m\u00e1xima <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>7.600 <span class=\"_ _1\"></span>mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>(l\u00edmite <span class=\"_ _1\"></span>sujeto <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>disponibilidad <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>cumentos <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u descuento). <span class=\"_ _a\"></span>A <span class=\"_ _1\"></span>3<span class=\"ls11\">1 <span class=\"_ _a\"></span></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022<span class=\"ls15\">, <span class=\"_ _1\"></span></span>no <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>ha <span class=\"_ _a\"></span>dispuesto <span class=\"_ _1\"></span>saldo <span class=\"_ _a\"></span>alguno <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>mencionadas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>l\u00edneas <span class=\"_ _a\"></span>de descuento. El <span class=\"_ _1\"></span>l\u00edmite <span class=\"_ _1\"></span>anterior i<span class=\"_ _1\"></span>ncluye <span class=\"_ _1\"></span>una l\u00ednea <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>cesi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos <span class=\"_ _1\"></span>comerciales en <span class=\"_ _1\"></span>operaciones <span class=\"_ _1\"></span>de fa<span class=\"_ _1\"></span>ctoring <span class=\"_ _1\"></span>donde no<span class=\"_ _1\"></span> se retiene ning\u00fan riesgo de cr\u00e9dito ni de inter\u00e9s (sin disponer al cierre de los ej<span class=\"_ _0\"></span>ercicios 20<span class=\"_ _1\"></span>23 y 2022<span class=\"ls18\">).</span> Asimismo, tanto al 3<span class=\"_ _1\"></span>1 de diciembre de <span class=\"_ _1\"></span>2023, c<span class=\"_ _1\"></span>omo al 31 de diciembre de 2<span class=\"_ _1\"></span>022<span class=\"ls15\">, <span class=\"_ _1\"></span></span>Coges, S.p.A. no <span class=\"_ _1\"></span>ten\u00eda dispuesto saldo <span class=\"_ _a\"></span>alguno <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>l\u00edmite <span class=\"_ _1\"></span><span class=\"ls11\">de</span> <span class=\"_ _a\"></span>2.180 <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>dispone <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>l\u00edneas <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>escuento <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>corto <span class=\"_ _1\"></span>plazo<span class=\"_ _1\"></span>/con <span class=\"_ _a\"></span>vencimiento inferior a 12 meses (l\u00edmite sujeto a disponibilidad de documentos para su descuento). Otra informaci\u00f3n A 31 de diciembre de 2023 y 2022, no existe deuda financiera en moneda distinta al euro. El <span class=\"_ _0\"></span>incremento <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>50 puntos <span class=\"_ _b\"></span>b\u00e1sicos en <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>Euribor <span class=\"_ _b\"></span>a 3 <span class=\"_ _b\"></span>meses supondr\u00eda <span class=\"_ _b\"></span>en el <span class=\"_ _b\"></span>contexto a<span class=\"_ _0\"></span>ctual <span class=\"_ _b\"></span>un incremento <span class=\"_ _b\"></span>inferior a 100<span class=\"ls0\"> mil</span>es<span class=\"ls0\"> de euros en lo<span class=\"_ _0\"></span>s gastos financieros devengados anuales.  </span>La <span class=\"_ _b\"></span>Sociedad <span class=\"_ _b\"></span>dominante, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>cualquier <span class=\"_ _b\"></span>otra <span class=\"_ _b\"></span>entidad <span class=\"_ _b\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>Azkoyen<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>no <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>emitido <span class=\"_ _b\"></span>valores <span class=\"_ _b\"></span>representativos de deuda.  Tampoco <span class=\"_ _7\"></span>existen <span class=\"_ _6\"></span>emisiones <span class=\"_ _7\"></span>convertibles <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>acciones <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>So<span class=\"_ _1\"></span>ciedad <span class=\"_ _7\"></span>dominante, <span class=\"_ _7\"></span>ni <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>otorguen <span class=\"_ _6\"></span>privilegios <span class=\"_ _7\"></span>o derechos que puedan, ante alguna contingencia, hacerlas convertibles en acciones.<span class=\"_ _2a\"> </span><span class=\"_ _1\"></span>  No <span class=\"_ _1\"></span>existe saldo <span class=\"_ _1\"></span>vivo alguno <span class=\"_ _1\"></span>de valo<span class=\"_ _1\"></span>res representativos de <span class=\"_ _1\"></span>deuda <span class=\"_ _1\"></span>que a d<span class=\"_ _1\"></span>ichas fechas <span class=\"_ _1\"></span>hubieran sido <span class=\"_ _1\"></span>emitidos por entidades <span class=\"_ _6\"></span>asociadas <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>terceros <span class=\"_ _6\"></span>(a<span class=\"_ _1\"></span>jenos <span class=\"_ _7\"></span>al <span class=\"_ _6\"></span>Grup<span class=\"_ _1\"></span>o) <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>es<span class=\"_ _1\"></span>t\u00e9n <span class=\"_ _7\"></span>garantizados <span class=\"_ _6\"></span>por <span class=\"_ _9\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Soc<span class=\"_ _1\"></span>iedad <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>ominante <span class=\"_ _7\"></span>o cualquier otra entidad del Grupo.<span class=\"_ _2a\"> </span> 16. <span class=\"_ _19\"> </span>Otros pasivos La <span class=\"ls0\">composici\u00f3n de los saldos de este cap\u00edtulo de los balanc<span class=\"_ _0\"></span>es de situaci\u00f3n consolidados es:<span class=\"_ _1\"></span> </span>Miles de euros 20<span class=\"ls0\">23 </span>20<span class=\"ls0\">22 </span>No corrientes- Pasivos por arrendamiento (Nota 6) 5.518 5.732 \u201cEarn out\u201d (Nota 2.2.b)<span class=\"ff3\"> </span>1.460 4.108 Anticipos financieros reintegrables (Nota 13.1) 434<span class=\"ls0\"> </span>555<span class=\"ls0\"> </span>Otros (Nota 3.j) 569<span class=\"ls0\"> </span>705<span class=\"ls0\"> </span>7.981 11.100 Corrientes, otras deudas corrientes- Pasivos por arrendamiento (Nota 6)  2.542 2.420 \u201cEarn out\u201d (Nota 2.2.b)<span class=\"ff3\"> </span>1.424 2.188 Anticipos financieros reintegrables (Nota 13.1) 129<span class=\"ls0\"> </span>128<span class=\"ls0\"> </span>4.095 4.736 Corrientes, acreedores comerciales y otras-<span class=\"ff3\"> </span>Administraciones P\u00fablicas (Nota 23.3) 3.983 3.657 Acreedores por compras o servicios  21.496 25.049 Remuneraciones pendientes de pago y otros  5.294 4.744 Otros acreedores 970<span class=\"ls0\"> </span>1.424 31.743 34.874 \u201cEarn Out\u201d <span class=\"ff1\"> </span>Con <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ompra <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>sociedades <span class=\"_ _1\"></span>SIA <span class=\"_ _a\"></span>Vendon <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>Ascaso <span class=\"_ _a\"></span>Factory, <span class=\"_ _a\"></span>S.L.U. <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>julio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2022 <span class=\"_ _1\"></span>se <span class=\"_ _6\"></span>registraron <span class=\"_ _a\"></span>pasivos financieros <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>6.296 <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>Nota <span class=\"_ _a\"></span>2.2.b<span class=\"_ _1\"></span>), <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>cuales <span class=\"_ _a\"></span>4.108 <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>estaban clasificados a largo plazo y 2.188 miles de euros a corto plazo.  El movimiento del ejercicio 2023 es el siguiente: Total  Saldo a 31 de diciembre de 2022 6.296  Rec\u00e1lculo SIA Vendon (Nota 22) 763<span class=\"ls0\"> </span> Rec\u00e1lculo Ascaso Factory, S.L.U. (Nota 21) (2.508)  Gastos financieros (Nota 22) 477<span class=\"ls0\"> </span> Earn Out pagado (2.144)  Saldo a 31 de diciembre de 2023 2.884<span class=\"_ _2a\"> </span>En el ejercicio 2023 se han pagado 2.144 miles de euros de \u201cearn out\u201d.<span class=\"ff3\"> </span>A 3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23, en <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>y de <span class=\"_ _1\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>estimaciones para <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>pr\u00f3ximos <span class=\"_ _7\"></span>ejercicios, <span class=\"_ _1\"></span>se han <span class=\"_ _9\"> </span>re-estimado <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>ifras <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>pagar. <span class=\"_ _9\"> </span>En <span class=\"_ _9\"> </span>este <span class=\"_ _9\"> </span>sentido<span class=\"_ _1\"></span>, <span class=\"_ _9\"> </span>se <span class=\"_ _8\"> </span>ha <span class=\"_ _9\"> </span>incrementado <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>deuda <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>pagar <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>anteriores accionistas <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>SIA <span class=\"_ _8\"> </span>Vendon <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>763 <span class=\"_ _8\"> </span>miles <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _9\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>contrapartida <span class=\"_ _8\"> </span>\u201cGastos <span class=\"_ _8\"> </span>Financieros\u201d <span class=\"_ _d\"> </span>de <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _9\"> </span>de resultados. Asimismo, <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e ha <span class=\"_ _b\"></span>mino<span class=\"_ _1\"></span>rado <span class=\"_ _0\"></span>la cuenta <span class=\"_ _0\"></span>a pa<span class=\"_ _0\"></span>gar al <span class=\"_ _0\"></span>anterior a<span class=\"_ _0\"></span>ccionista de <span class=\"_ _0\"></span>Ascaso F<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>ctory, S.L.U. en 2.50<span class=\"_ _0\"></span>8 miles de euros con contrapartida \u201cIngresos Financieros\u201d de la cuenta de resultados. <span class=\"ff3\"> </span>A <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2023, <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>importe <span class=\"_ _1\"></span>total <span class=\"_ _1\"></span>asciende <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>2.884 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os c<span class=\"_ _1\"></span>uales <span class=\"_ _1\"></span>1.460 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros est\u00e1n clasificados a largo plazo y 1.424 miles de euros a corto plazo<span class=\"_ _1\"></span>. Los importes de estos pasivos se han registrado utilizando el m\u00e9todo del precio <span class=\"_ _0\"></span>variable descontado.<span class=\"_ _1\"></span> Anticipos financieros reintegrables Dentro de este ep\u00edgr<span class=\"_ _0\"></span>afe se incluye l<span class=\"_ _0\"></span>a deuda con <span class=\"_ _0\"></span>el Centro para <span class=\"_ _0\"></span>el Desarrollo Tecnol\u00f3gico <span class=\"_ _0\"></span>Industrial (C.D.T.I.), con el Ministerio <span class=\"_ _b\"></span>de Ciencia <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> Te<span class=\"_ _0\"></span>cnolog\u00eda (M.<span class=\"_ _0\"></span>I.N.E.R) y <span class=\"_ _b\"></span>con la <span class=\"_ _0\"></span>Direcci\u00f3n <span class=\"_ _0\"></span>General <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> Po<span class=\"_ _0\"></span>l\u00edtica T<span class=\"_ _0\"></span>ecnol\u00f3gica <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>amparo d<span class=\"_ _0\"></span>el Programa <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>Fo<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Investigaci\u00f3n <span class=\"_ _1\"></span>T\u00e9cnica <span class=\"_ _a\"></span>(Profit) <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>rresponde <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>participaci\u00f3n <span class=\"_ _a\"></span>financiera <span class=\"_ _1\"></span>estatal, con <span class=\"_ _1\"></span>car\u00e1cter <span class=\"_ _1\"></span>de ayuda<span class=\"_ _1\"></span> reintegrab<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>argo pl<span class=\"_ _1\"></span>azo, s<span class=\"_ _1\"></span>in inte<span class=\"_ _1\"></span>r\u00e9s o <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>inter\u00e9s <span class=\"_ _1\"></span>reducido <span class=\"_ _1\"></span>(no <span class=\"_ _1\"></span>supe<span class=\"_ _1\"></span>rior al <span class=\"_ _1\"></span>0,75%) <span class=\"_ _1\"></span><span class=\"ls19\">en </span>determinados <span class=\"_ _1\"></span>proyectos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante, <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> realizaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>actividades <span class=\"_ _1\"></span>espec\u00edficas <span class=\"_ _1\"></span>(en <span class=\"_ _1\"></span>gran <span class=\"_ _1\"></span>parte actuaciones de investigaci\u00f3n y desarrollo)<span class=\"ls15\">. </span> Los anticipos <span class=\"_ _0\"></span>financieros reintegrables <span class=\"_ _0\"></span>se valoran <span class=\"_ _0\"></span>en e<span class=\"_ _0\"></span>l momento <span class=\"_ _0\"></span>inicial por <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u valor <span class=\"_ _0\"></span>razonable (<span class=\"_ _0\"></span>valor actual <span class=\"_ _0\"></span>de lo<span class=\"_ _0\"></span>s pagos <span class=\"_ _0\"></span>futuros <span class=\"_ _b\"></span>a reintegrar <span class=\"_ _b\"></span>descontados <span class=\"_ _b\"></span>a un <span class=\"_ _b\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>inter\u00e9s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>mercado) <span class=\"_ _b\"></span>que, en <span class=\"_ _b\"></span>este <span class=\"_ _0\"></span>caso <span class=\"_ _b\"></span>particular <span class=\"_ _0\"></span>(sin <span class=\"_ _b\"></span>intereses o <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>devengan <span class=\"_ _8\"> </span>intereses <span class=\"_ _9\"> </span>inferiores <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>mercado), <span class=\"_ _9\"> </span>no <span class=\"_ _8\"> </span>coincide <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>impo<span class=\"_ _1\"></span>rte <span class=\"_ _9\"> </span>recibido. <span class=\"_ _9\"> </span>La <span class=\"_ _9\"> </span>subvenci\u00f3n resultante <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>asigna <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>ingresos <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cOtros <span class=\"_ _7\"></span>ingresos <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>explotaci\u00f3n\u201d <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>\u00f1o <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _a\"></span>producen <span class=\"_ _7\"></span>los gastos relacionados. <span class=\"_ _1\"></span>No obstante, si <span class=\"_ _1\"></span>la financiaci\u00f3n se c<span class=\"_ _1\"></span>oncede <span class=\"_ _1\"></span>para la c<span class=\"_ _1\"></span>ompra de activos <span class=\"_ _1\"></span>fijos, l<span class=\"_ _1\"></span>a subvenci\u00f3n s<span class=\"_ _1\"></span>e clasifica como ingre<span class=\"_ _0\"></span>sos diferidos y <span class=\"_ _0\"></span>se imputa <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> resultados <span class=\"_ _0\"></span>en proporci\u00f3n a <span class=\"_ _0\"></span>la dotac<span class=\"_ _0\"></span>i\u00f3n a la <span class=\"_ _b\"></span>amortizaci\u00f3n efectuada en el periodo por los activos. V\u00e9ase lo indicado en las Notas 17 y 18.  Los Administradores <span class=\"_ _0\"></span>de la <span class=\"_ _b\"></span>Sociedad dominante consideran <span class=\"_ _b\"></span>que las condiciones <span class=\"_ _b\"></span>incumplidas y otra<span class=\"_ _0\"></span>s contingencias<span class=\"_ _0\"></span> relacionadas <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>dichos <span class=\"_ _a\"></span>anticipos <span class=\"_ _1\"></span>reintegrables <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>otras <span class=\"_ _a\"></span>ayudas <span class=\"_ _1\"></span>p\u00fablicas <span class=\"_ _a\"></span>contabilizadas<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>no <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>relevantes, <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>en todo caso, de su materializaci\u00f3n no se desprender\u00eda un quebranto significativo p<span class=\"_ _0\"></span>ara el Grupo<span class=\"_ _1\"></span>. En 2023 y 2022, la Sociedad Dominante no ha recibido del C.D.T.I. anticipos financieros reintegrables. El <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>etalle <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>anticipos <span class=\"_ _a\"></span>reintegrables <span class=\"_ _a\"></span>concedidos <span class=\"_ _1\"></span>entre <span class=\"_ _a\"></span>2010 <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2023<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>clasificado <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>vencimientos <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>valor <span class=\"_ _1\"></span>de coste amortizado es el siguiente: Miles de euros Deudas a 31 de diciembre de 2023 Corrientes No corrientes Saldo al 31.12.2023 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027 y siguientes Total  Anticipos reintegrables 563<span class=\"ls0\"> </span>12<span class=\"ls0\">9</span><span class=\"ls0\"> </span>140<span class=\"ls0\"> </span>84<span class=\"ls0\"> </span>210<span class=\"ls0\"> </span>434<span class=\"_ _2a\"> </span>Miles de euros Deudas a 31 de diciembre de 2022 Corrientes No corrientes Saldo al 31.12.2022 2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027 y Siguientes Total  Anticipos reintegrables 683<span class=\"ls0\"> </span>128<span class=\"ls0\"> </span>125<span class=\"ls0\"> </span>136<span class=\"ls0\"> </span>84<span class=\"ls0\"> </span>2<span class=\"ls11\">10</span> 555<span class=\"_ _2a\"> </span>Informaci\u00f3n sobre el periodo medio de pago a proveedores. <span class=\"ffe\">Disposici\u00f3n adicional tercera. \u201cDeber de </span>informaci\u00f3n\u201d de la Ley 15/2010, de 5 de julio<span class=\"ff1\"> y de la Ley </span>18/2022 de 28 de septiembre de \u201cCreaci\u00f3n y desarrollo de empresas\u201d<span class=\"ff1\"> </span>A continuaci\u00f3n, se detalla la in<span class=\"_ _0\"></span>formaci\u00f3n requerida conforme <span class=\"_ _0\"></span>a la Resoluci\u00f3n de 29 d<span class=\"_ _0\"></span>e enero de 2016 de<span class=\"_ _0\"></span>l Instituto de Contabilidad y Auditor\u00eda de Cuentas, exclusivamente respecto a las sociedades radica<span class=\"_ _0\"></span>das en Espa\u00f1a<span class=\"_ _1\"></span>: 20<span class=\"ls0\">23 </span>20<span class=\"ls0\">22 </span>D\u00edas   <span class=\"ls0\">Periodo medio de pago a proveedores  </span>78,91 78,85   <span class=\"ls0\">Ratio de operaciones pagadas (*) </span>83,30 84,00   <span class=\"ls0\">Ratio de operaciones pendientes de pago </span>55,75 58,85 Miles de euros<span class=\"ff3\"> </span>Total pagos realizados (miles de euros) 73.234 61.978 Total pagos pendientes (miles de euros) 13.870 15.972 Volumen monetario de facturas pagadas en un periodo inferior al m\u00e1ximo establecido en la normativa de morosidad 25.536 18.685 % que representan los pagos inferiores a dicho m\u00e1ximo sobre el total de los pagos realizados 34,87% 30,15% N\u00famero de facturas Facturas pagadas en un periodo inferior al m\u00e1ximo establecido en la normativa de morosidad 10.009 12.120 % sobre el total de facturas 52,20% 59,46% (*) <span class=\"_ _f\"> </span>En l\u00ed<span class=\"_ _1\"></span>nea con el per\u00edodo<span class=\"_ _0\"></span> medio de cobro de los clientes de la Socied<span class=\"_ _0\"></span>ad dominante en <span class=\"_ _0\"></span>el ejer<span class=\"_ _0\"></span>cicio. En <span class=\"_ _b\"></span>la medida <span class=\"_ _b\"></span>en que <span class=\"_ _b\"></span>la compa\u00f1\u00eda <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onsiga <span class=\"_ _b\"></span>reducir el <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>\u00edodo <span class=\"_ _0\"></span>medio de <span class=\"_ _11\"> </span>cob<span class=\"_ _0\"></span>ro <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _11\"> </span>su<span class=\"_ _0\"></span>s <span class=\"_ _11\"> </span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _24\"> </span>ir\u00e1 <span class=\"_ _24\"> </span>reduciendo<span class=\"_ _0\"></span> <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>per\u00edodo <span class=\"_ _24\"> </span>medio <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>pago <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>sus proveedore<span class=\"_ _0\"></span>s. <span class=\"_ _24\"> </span>Aproximadamente, <span class=\"_ _24\"> </span>un <span class=\"_ _11\"> </span><span class=\"ls7\">41<span class=\"ls25\">% <span class=\"_ _24\"> </span></span>de <span class=\"_ _11\"> </span></span>sus <span class=\"_ _11\"> </span>pagos <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>proveedor<span class=\"_ _0\"></span>es <span class=\"_ _24\"> </span>s<span class=\"_ _1\"></span>on realizados mediante confirming. Cabe resaltar <span class=\"_ _1\"></span>asimismo que <span class=\"_ _1\"></span>el confirming nunca es utilizado para<span class=\"_ _0\"></span> pagos entre en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>idade<span class=\"_ _0\"></span>s del Grupo. Los <span class=\"_ _1\"></span>datos <span class=\"_ _1\"></span>expuestos <span class=\"_ _1\"></span>en e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>cuadro anterior <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>pagos <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>proveedores <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>Azkoyen, <span class=\"_ _1\"></span>S.A., <span class=\"_ _1\"></span>Coges <span class=\"_ _1\"></span>Espa\u00f1a <span class=\"_ _1\"></span>Medios de <span class=\"_ _8\"> </span>Pago, <span class=\"_ _8\"> </span>S.L. <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>Primion <span class=\"_ _8\"> </span>Digitek, <span class=\"_ _8\"> </span>S.L.U. <span class=\"_ _d\"> </span>hacen <span class=\"_ _9\"> </span>referencia <span class=\"_ _9\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>aq<span class=\"_ _1\"></span>uellos <span class=\"_ _9\"> </span>que <span class=\"_ _8\"> </span>por <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>naturaleza <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>on <span class=\"_ _9\"> </span>acreedores comerciales por deudas con suministradores de bienes y ser<span class=\"_ _0\"></span>vicios<span class=\"_ _1\"></span>. La Sociedad dominante <span class=\"_ _0\"></span>dispone de <span class=\"_ _0\"></span>p\u00f3lizas de <span class=\"_ _0\"></span>confirming con <span class=\"_ _0\"></span>un l\u00edmite total <span class=\"_ _0\"></span>de 8.400 miles de euros. Las <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>uentas<span class=\"_ _0\"></span> a <span class=\"_ _1\"></span>pagar <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>citadas <span class=\"_ _1\"></span>operaciones <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>confirming <span class=\"_ _1\"></span>figuran <span class=\"_ _1\"></span>hasta <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>vencimiento <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el balance <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _6\"></span>consolidado <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>deuda <span class=\"_ _7\"></span>comercial. <span class=\"_ _7\"></span>As<span class=\"_ _1\"></span>imismo, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>pagos <span class=\"_ _6\"></span>relacionados <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>incluyen <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el estado <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>flujos <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>efectivo  consolidado <span class=\"_ _8\"> </span>dentro <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>los<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>flujos <span class=\"_ _8\"> </span>de  ef<span class=\"_ _0\"></span>ectivo <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>actividades <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>explotaci\u00f3n (operaci\u00f3n).<span class=\"_ _2a\"> </span>  El <span class=\"_ _7\"></span>objeto <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>dichas <span class=\"_ _7\"></span>p\u00f3lizas <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>onfirming <span class=\"_ _a\"></span>incluye <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>gesti\u00f3n, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>administraci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>tramitaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>ago <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>las entidades financieras de l<span class=\"_ _1\"></span>os cr\u00e9ditos en <span class=\"_ _1\"></span>moneda Euro que <span class=\"_ _1\"></span>contra la <span class=\"_ _1\"></span>Sociedad dominante ostenten leg\u00edtimamente sus <span class=\"_ _a\"></span>proveedores <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>traigan <span class=\"_ _a\"></span>causa <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>operaciones <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ceptadas <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>a\u00fan <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>vencidas, <span class=\"_ _a\"></span>debidas <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>sus <span class=\"_ _a\"></span>actividades. Asimismo, <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>ocasiones <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>entidad <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanciera <span class=\"_ _1\"></span>adquiere <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>proveedores <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>derechos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>r\u00e9dito <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>origin\u00f3 <span class=\"_ _1\"></span>la deuda <span class=\"_ _1\"></span>obteniendo un <span class=\"_ _1\"></span>descuento <span class=\"_ _1\"></span>financiero por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>operaci\u00f3n de <span class=\"_ _1\"></span>adelantami<span class=\"_ _a\"></span>ento del <span class=\"_ _1\"></span>pago, <span class=\"_ _1\"></span>y tra<span class=\"_ _1\"></span>nsfiriendo pa<span class=\"_ _1\"></span>rte de este descuento a la Sociedad dominante.  Los <span class=\"_ _1\"></span>saldos <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>confirming <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>gesti\u00f3n <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>las <span class=\"_ _a\"></span>entidades <span class=\"_ _1\"></span>financieras <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>20<span class=\"_ _a\"></span>23 <span class=\"_ _a\"></span>ascend\u00edan <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>5.181 mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> de euro<span class=\"_ _0\"></span>s de los <span class=\"_ _0\"></span>que 1.556 hab\u00edan s<span class=\"_ _0\"></span>ido adquiridos por <span class=\"_ _0\"></span>las mismas (al cierre d<span class=\"_ _0\"></span>el ejercici<span class=\"_ _0\"></span>o 2022: 5.319 <span class=\"ls17\">y <span class=\"_ _b\"></span><span class=\"ls0\">1.4<span class=\"_ _1\"></span>44 </span></span>mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> de euros<span class=\"ls13\">, </span>respectivamente<span class=\"ls18\">).</span> Para <span class=\"_ _8\"> </span>atender <span class=\"_ _9\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _9\"> </span>pago <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>cr\u00e9ditos, <span class=\"_ _8\"> </span>es <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>ondici\u00f3n <span class=\"_ _9\"> </span>esencial <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>Sociedad <span class=\"_ _8\"> </span>dominante <span class=\"_ _9\"> </span>cuente <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>saldos disponibles <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las f<span class=\"_ _0\"></span>echas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>vencimiento <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>su<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>cuentas <span class=\"_ _b\"></span>bancarias, <span class=\"_ _b\"></span>tanto <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>cesi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>proveedores ostenten <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>entidades <span class=\"_ _7\"></span>financieras, <span class=\"_ _a\"></span>co<span class=\"_ _1\"></span>mo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>que, <span class=\"_ _7\"></span>no <span class=\"_ _a\"></span>habiendo <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _a\"></span>cedidos <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>\u00e9stas, <span class=\"_ _7\"></span>deba <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>tramitado <span class=\"_ _7\"></span>su pago por las mismas. Conforme <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>estipulado <span class=\"_ _7\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>me<span class=\"_ _1\"></span>ncionadas <span class=\"_ _7\"></span>p\u00f3lizas, <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _7\"></span>bien <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>nunca <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>producido, <span class=\"_ _7\"></span>si llegado a <span class=\"_ _1\"></span>un determinado vencimiento de <span class=\"_ _1\"></span>un cr\u00e9dito, la cuenta b<span class=\"_ _1\"></span>ancaria de la Sociedad d<span class=\"_ _1\"></span>ominante no presentara saldo <span class=\"_ _1\"></span>suficiente <span class=\"_ _1\"></span>para atender <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>pago,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>entidad financiera <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>realizar\u00e1 <span class=\"_ _1\"></span>el mismo. <span class=\"_ _1\"></span>No <span class=\"_ _a\"></span>obstante, <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>anterior, e<span class=\"_ _1\"></span>n el supuesto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _6\"></span>ya <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>oste<span class=\"_ _1\"></span>ntase <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>entidad <span class=\"_ _6\"></span>financiera, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>citado <span class=\"_ _6\"></span>importe <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reflejar\u00e1 <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>cuenta especial <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>devengar\u00e1 <span class=\"_ _1\"></span>intereses<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>iarios <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>demora, <span class=\"_ _1\"></span>desde <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fech<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>impago <span class=\"_ _1\"></span>hasta <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>existiese saldo <span class=\"_ _9\"> </span>suficiente <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>cuenta <span class=\"_ _9\"> </span>bancaria <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>Sociedad <span class=\"_ _9\"> </span>dominante <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>atender <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>pago. <span class=\"_ _8\"> </span>En <span class=\"_ _9\"> </span>esta <span class=\"_ _9\"> </span>improbable<span class=\"_ _0\"></span> situaci\u00f3n, el saldo de e<span class=\"_ _1\"></span>sta cuenta especial y sus i<span class=\"_ _1\"></span>ntereses se clasificar\u00edan en el balance de situaci\u00f3n <span class=\"_ _a\"></span>consolidado como deudas con entidades de cr\u00e9dito.  De <span class=\"_ _a\"></span>acuerdo <span class=\"_ _a\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>contratos, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>uda <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>resulte <span class=\"_ _a\"></span>contra <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>raz\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ada <span class=\"_ _a\"></span>p\u00f3liza <span class=\"_ _a\"></span>de confirming podr\u00e1 <span class=\"_ _0\"></span>ser compensada por <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a entidad fi<span class=\"_ _0\"></span>nanciera con cu<span class=\"_ _0\"></span>alquier otra que <span class=\"_ _0\"></span>la Socie<span class=\"_ _0\"></span>dad dominante pudiera tener <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>favor, <span class=\"_ _1\"></span>cualquiera <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>sea <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>documentos e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>est\u00e9<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>representada, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>vencimiento, que<span class=\"ls0\">, <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>este <span class=\"_ _1\"></span>efecto<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>odr\u00e1 <span class=\"_ _1\"></span>anticipa<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>entidad <span class=\"_ _a\"></span>financiera, <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>t\u00edtulo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>recho, <span class=\"_ _1\"></span>incluso <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>dep\u00f3sito. <span class=\"_ _a\"></span>Por <span class=\"_ _1\"></span>lo </span>dem\u00e1s, <span class=\"_ _9\"> </span>las <span class=\"_ _8\"> </span>mencionadas <span class=\"_ _9\"> </span>p\u00f3lizas <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>confirming <span class=\"_ _9\"> </span>n<span class=\"_ _1\"></span>o <span class=\"_ _9\"> </span>incluyen <span class=\"_ _9\"> </span>inmovilizaciones <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>dep\u00f3sitos, <span class=\"_ _9\"> </span>otras <span class=\"_ _9\"> </span>garant\u00edas <span class=\"_ _8\"> </span>o colaterales <span class=\"_ _1\"></span>prestados <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>favor <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>entidades <span class=\"_ _1\"></span>financieras. <span class=\"_ _1\"></span>Por <span class=\"_ _a\"></span>tanto, <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>isten <span class=\"_ _1\"></span>garant\u00edas <span class=\"_ _1\"></span>significativas <span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>otras condiciones relevante<span class=\"_ _0\"></span>s que <span class=\"_ _b\"></span>pongan de <span class=\"_ _0\"></span>manifiesto <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>cambio <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n la <span class=\"_ _b\"></span>naturaleza de <span class=\"_ _b\"></span>las mencionadas <span class=\"_ _0\"></span>operaciones <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> confirming de la Sociedad dominante, que se clasifican como deuda comer<span class=\"_ _0\"></span>cial.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "Deudores comerciales y otras cuentas a cobrar- 39.855 38.876 Deudores comerciales, terceros 36.792 36.928 Deudores varios  603 716 Administraciones p\u00fablicas, deudores (Nota 23) 2.121 841 Activos por impuestos corrientes (Nota 2 3) 339 391  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "Al 31 de diciembre de 2023 el Grupo tiene avales dispuestos como garant\u00eda del cumplimiento de contratos con clientes  por  un  importe  total  de  2.612  miles  de  euros  (2.777  miles  de  euros  al  31  de  diciembre  de  2022), principalmente por el Subgrupo Primion. Avales y garant\u00edas Azkoyen, S.A. dispone al 31 de diciembre de 2023 de determinados avales dispuestos como garant\u00eda a terceros por otros conceptos por importe de 480 miles de euros. Adicionalmente, al  31 de diciembre de 2023, el Subgrupo Primion tiene avales dispuestos como garant\u00eda del cumplimiento de contratos de servicio con clientes por un importe total de 2.612 miles de euros (2.777 miles de euros  al  31  de  diciembre  de  2022).  Adicionalmente,  tiene  otros  avales  dispuestos  como  garant\u00eda  por  otros conceptos por un importe de 131 miles de euros. Otras sociedades dependientes tienen al cierre del ejercicio 2023 otros avales dispuestos como garant\u00eda por otros conceptos por un importe de 13 miles de euros. Los Administradores de la Sociedad dominante consideran que no se derivar\u00e1 quebranto alguno para el Grupo derivado de estas garant\u00edas prestadas.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "La <span class=\"_ _9\"> </span>provisi\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"> </span>insolvencias<span class=\"ffa\">, <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>presenta <span class=\"_ _6\"> </span>min<span class=\"_ _1\"></span>orando <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>\u201cDeudor<span class=\"_ _0\"></span>es <span class=\"_ _9\"> </span>comerciales, <span class=\"_ _9\"> </span>terceros\u201d, <span class=\"_ _8\"> </span><span class=\"ff3\">y <span class=\"_ _9\"> </span>su </span></span>movimiento durante los ejercicios 2023 y 2022 es el siguient<span class=\"_ _0\"></span>e:<span class=\"_ _1\"></span> Miles de e<span class=\"_ _1\"></span>uros<span class=\"_ _1\"></span> Saldo a 31 de diciembre de 2021 (5.<span class=\"ls11\">518</span>) (Dotaci\u00f3n) / Reversiones (<span class=\"ls11\">343)</span> Aplicaciones 64<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n 40<span class=\"ls0\"> </span>Variaciones en el per\u00edmetro (96) Saldo a 31 de diciembre de 2022 (5.853) (Dotaci\u00f3n) / Reversiones<span class=\"ff1\"> </span>(<span class=\"ls11\">288)</span><span class=\"ff1\"> </span>Aplicaciones 580<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n<span class=\"ff1\"> </span>(<span class=\"ls11\">25</span>)<span class=\"ff1\"> </span>Saldo a 31 de diciembre de 2023 (5.586)<span class=\"_ _2a\"> </span> Junto <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span><span class=\"ffa\">esta d<span class=\"_ _1\"></span>otaci\u00f3n, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>\u201cVariaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>provisiones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tr\u00e1fico\u201d <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cuen<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>de p\u00e9rd<span class=\"_ _1\"></span>idas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias </span>consolidada incluye las variaciones netas de provisiones para garant\u00edas, junto a otros conc<span class=\"_ _0\"></span>eptos (Nota 14).<span class=\"_ _1\"></span> Tal y <span class=\"_ _0\"></span>como e<span class=\"_ _0\"></span>stablece la <span class=\"_ _0\"></span>NIIF 7<span class=\"_ _0\"></span>, a <span class=\"_ _0\"></span>continuaci\u00f3n, se <span class=\"_ _0\"></span>presenta <span class=\"_ _0\"></span>la i<span class=\"_ _0\"></span>nformaci\u00f3n relativa<span class=\"_ _0\"></span> al a<span class=\"_ _0\"></span>n\u00e1lisis de <span class=\"_ _b\"></span>antig\u00fcedad de lo<span class=\"_ _0\"></span>s deudores co<span class=\"_ _0\"></span>merciales <span class=\"_ _0\"></span>terceros (clientes <span class=\"_ _b\"></span>por ventas <span class=\"_ _b\"></span>y prestaci<span class=\"_ _0\"></span>ones de<span class=\"_ _0\"></span> ser<span class=\"_ _0\"></span>vicio) al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>023 y <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>22<span class=\"ls13\">. </span>Se adjunta detalle de los saldos sin vencer, saldos vencidos, as\u00ed como de aquellos<span class=\"_ _1\"></span> deteriorados en su totalidad: Miles de euros 20<span class=\"ls0\">23 </span>20<span class=\"ls0\">22 </span>Bruto a cobrar Provisi\u00f3n Bruto a cobrar Provisi\u00f3n<span class=\"_ _2a\"> </span>Sin vencer 25.555 (<span class=\"ls11\">260</span>) 26.010 (189) Vencidos     <span class=\"ls0\">Menos de 90 d\u00edas </span>10.058 (<span class=\"ls11\">219</span>) 9.348 (173)     <span class=\"ls0\">M\u00e1s de 90 d\u00edas y menos de 180 </span>1.521 (<span class=\"ls11\">285</span>) 1.612 (126)     <span class=\"ls0\">M\u00e1s de 180 y menos de un a\u00f1o </span>619<span class=\"ls0\"> </span>(<span class=\"ls11\">257</span>) 705<span class=\"ls0\"> </span>(363)     <span class=\"ls0\">M\u00e1s de un a\u00f1o </span>1.088 (1.028) 998<span class=\"ls0\"> </span>(894) Deteriorados en su totalidad 3.537 (3.537) 4.108 (4.108) Total 42.<span class=\"ls0\">378 </span>(<span class=\"ls11\">5.586</span>) 42.781 (5.853) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "Efectivo y otros activos l\u00edquidos equivalentes El ep\u00edgrafe \u201cEfectivo y otros activos l\u00edquidos equivalentes\u201d incluye la tesorer\u00eda del Grupo y dep\u00f3sitos bancarios a corto plazo, con un vencimiento inicial de tres meses o un plazo inferior. El importe en libros de estos activos se aproxima a su valor razonable y no existen restricciones a su disponibilidad. La  Sociedad  dominante  ostenta  por  razones  comerciales  la  titularidad  directa  de  cuentas  bancarias  en  el extranjero, en concreto en Alemania y en Portugal, que est\u00e1n registradas e identificadas de forma individualizada en  su  contabilidad.  Asimismo,  las  sociedades  dependientes  extranjeras  ostentan  la  titularidad  de  cuentas bancarias en los territorios en los que operan, que est\u00e1n registradas en la contabilidad consolidada del Grupo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "El ep\u00edgrafe \u201cEfectivo y otros activos l\u00edquidos equivalentes\u201d incluye la tesorer\u00eda del Grupo y dep\u00f3sitos bancarios a corto plazo, con un vencimiento inicial de tres meses o un plazo inferior. El importe en libros de estos activos se aproxima a su valor razonable y no existen restricciones a su disponibilidad. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "13.1 Capital social La <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>julio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>1988, <span class=\"_ _1\"></span>solicit\u00f3 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>admisi\u00f3n a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>otizaci\u00f3n <span class=\"_ _1\"></span>oficial <span class=\"_ _1\"></span>de sus <span class=\"_ _1\"></span>acciones <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Bolsa <span class=\"_ _1\"></span>de Madrid y <span class=\"_ _1\"></span>desde el 18 de j<span class=\"_ _1\"></span>ulio del mismo <span class=\"_ _1\"></span>a\u00f1o tiene cotizaci\u00f3n oficial <span class=\"_ _1\"></span>en la misma. <span class=\"_ _1\"></span>Posteriormente con fecha 20 <span class=\"_ _1\"></span>de marzo <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>1990, <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>Rectora<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>Bolsa <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>Valores <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>Bilbao, <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>dmiti\u00f3 <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>otizaci\u00f3n <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>acciones <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la Sociedad <span class=\"_ _7\"></span>dominante. <span class=\"_ _7\"></span>Desde <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>d\u00eda <span class=\"_ _7\"></span>30 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>abril <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>1990 <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>ac<span class=\"_ _1\"></span>ciones <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>otizan <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>mercado <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ontinuo. <span class=\"_ _a\"></span>Al <span class=\"_ _9\"> </span>31 <span class=\"_ _7\"></span>de diciembre de 2023 las acciones de la Sociedad dominante cotizan en las Bolsas anteriormente mencionadas.<span class=\"_ _1\"></span>  El <span class=\"_ _b\"></span>capital <span class=\"_ _0\"></span>social <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>diciembre <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>3 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t\u00e1 <span class=\"_ _b\"></span>compuesto <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>4.450.000 <span class=\"_ _b\"></span>acciones <span class=\"_ _b\"></span>al <span class=\"_ _0\"></span>portador, <span class=\"_ _b\"></span>ordinarias de 0,6 <span class=\"_ _0\"></span>euros de<span class=\"_ _0\"></span> valor <span class=\"_ _0\"></span>nominal <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ada una,<span class=\"_ _0\"></span> iguales <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>s\u00ed, numeradas <span class=\"_ _0\"></span>correlativamente <span class=\"_ _0\"></span>del 1 <span class=\"_ _0\"></span>al 2<span class=\"_ _0\"></span>4.450.000, ambo<span class=\"_ _0\"></span>s inclusive, <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>confieren <span class=\"_ _d\"> </span>las <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>ismas <span class=\"_ _8\"> </span>obligaciones <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>derechos <span class=\"_ _8\"> </span>pol\u00edticos <span class=\"_ _8\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>econ\u00f3mic<span class=\"_ _a\"></span>os, <span class=\"_ _8\"> </span>totalmente <span class=\"_ _8\"> </span>suscritas <span class=\"_ _8\"> </span>y desembolsadas. Las acciones est\u00e1n representadas por anotaciones en cuenta.<span class=\"_ _1\"></span>  Al 31 de diciembre de 2023 y 2022 los accionistas con una participaci\u00f3n igual o superior al 3% eran: <div class=\"c wc9 h32 gs141\"><div class=\"t m0 x13 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">% sobre el total de derechos de voto </div></div><div class=\"c wca h32 gs142\"><div class=\"t m0 x73 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c wca h32 gs143\"><div class=\"t m0 x73 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c wc8 h32 gs144\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Inverlasa, S.L. (*) </div></div><div class=\"c wca h32 gs145\"><div class=\"t m0 x75 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">29,65 </div></div><div class=\"c wca h32 gs146\"><div class=\"t m0 x75 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">29,65 </div></div><div class=\"c wc8 h32 gs147\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Masaveu Herrero, Carolina (*) </div></div><div class=\"c wca h32 gs148\"><div class=\"t m0 x75 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">12,06 </div></div><div class=\"c wca h32 gs149\"><div class=\"t m0 x75 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">10,83 </div></div><div class=\"c wc8 h4d gs14a\"><div class=\"t m0 x8 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Su\u00e1rez-Zuloaga G\u00e1ldiz, Ignacio (*) </div></div><div class=\"c wca h4d gs14b\"><div class=\"t m0 xcb h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">7,95 </div></div><div class=\"c wca h4d gs14c\"><div class=\"t m0 xcb h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">8,06 </div></div><div class=\"c wc8 h32 gs14d\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Indumenta Pueri, S.L. (*) </div></div><div class=\"c wca h32 gs14e\"><div class=\"t m0 xcb h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">5,64 </div></div><div class=\"c wca h32 gs14f\"><div class=\"t m0 xcb h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">5,66 </div></div><div class=\"c wc8 h32 gs150\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Santander Asset Management, S.A., SGIIC (*) </div></div><div class=\"c wca h32 gs151\"><div class=\"t m0 xcb h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">5,93<span class=\"ls0\"> </span></div></div><div class=\"c wca h32 gs152\"><div class=\"t m0 xcb h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">5,50 </div></div><div class=\"c wc8 h32 gs153\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">La Previsi\u00f3n Mallorquina de Seguros, S.A. </div></div><div class=\"c wca h32 gs154\"><div class=\"t m0 xcb h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">5,64<span class=\"ls0\"> </span></div></div><div class=\"c wca h32 gs155\"><div class=\"t m0 xcb h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">5,32 </div></div><div class=\"c wc8 h4d gs156\"><div class=\"t m0 x8 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Troyas Careaga, Mar\u00eda del Carmen (**) </div></div><div class=\"c wca h4d gs157\"><div class=\"t m0 xcb h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">5,22 </div></div><div class=\"c wca h4d gs158\"><div class=\"t m0 xcb h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">5,22 </div></div><div class=\"c wc8 h32 gs159\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Muza Gesti\u00f3n de activos, SGIIC, S.A. (*) </div></div><div class=\"c wca h32 gs15a\"><div class=\"t m0 xcb h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">3,99<span class=\"ls0\"> </span></div></div><div class=\"c wca h32 gs15b\"><div class=\"t m0 xcb h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">3,32 </div></div><div class=\"c w40 h25 gs15c\"><div class=\"t m0 x9a h2c y5bc ff3 fs6 fc0 sc0 ls0 ws0\">(*)  <span class=\"_ _6\"></span>Participaci\u00f3n indirecta.  </div><div class=\"t m0 x9a h2c y5bd ff3 fs6 fc0 sc0 ls0 ws0\">(**) Participaci\u00f3n<span class=\"_ _0\"></span> directa e indire<span class=\"_ _0\"></span>cta. </div><div class=\"t m0 x85 h2 y5be ff1 fs0 fc0 sc0 ls0 ws0\">Gesti\u00f3n de capital  </div><div class=\"t m0 x85 h34 y5bf ff3 fs0 fc0 sc0 ls0 ws0\">La <span class=\"_ _1\"></span>gesti\u00f3n de <span class=\"_ _1\"></span>capital del <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>est\u00e1 enfocada <span class=\"_ _1\"></span>a co<span class=\"_ _1\"></span>nseguir una <span class=\"_ _1\"></span>estructura financiera <span class=\"_ _1\"></span>que optimice <span class=\"_ _1\"></span>el c<span class=\"_ _1\"></span>oste de </div><div class=\"t m0 x85 h34 y5c0 ff3 fs0 fc0 sc0 ls0 ws0\">capital <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>anteniendo <span class=\"_ _7\"></span>una <span class=\"_ _a\"></span>s\u00f3lida <span class=\"_ _7\"></span>posici\u00f3n <span class=\"_ _7\"></span>financiera. <span class=\"_ _7\"></span>Esta <span class=\"_ _a\"></span>pol\u00edtica <span class=\"_ _7\"></span>permite <span class=\"_ _7\"></span>compatibilizar <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>reaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>alor </div><div class=\"t m0 x85 h34 y5c1 ff3 fs0 fc0 sc0 ls0 ws0\">para <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>accionista <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>acceso <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os mercados <span class=\"_ _b\"></span>financieros a <span class=\"_ _b\"></span>un coste <span class=\"_ _b\"></span>competitivo para <span class=\"_ _b\"></span>cubrir las <span class=\"_ _b\"></span>necesidades </div><div class=\"t m0 x85 h34 y5c2 ff3 fs0 fc0 sc0 ls0 ws0\">de financiaci\u00f3n no cubiertas por la generaci\u00f3n de fondos del negocio.<span class=\"_ _2a\"> </span>  </div></div><div class=\"c wcc h4d gs15e\"><div class=\"t m0 x15 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Apalancamiento </div></div><div class=\"c wcc h32 gs15f\"><div class=\"t m0 x22 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c wcd h92 gs160\"><div class=\"t m0 x3c h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x17 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c wce h92 gs161\"><div class=\"t m0 x45 h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xea h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c wcb h4d gs162\"><div class=\"t m0 x3c h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">Deuda financiera neta / (Excedente financiero neto)  </div></div><div class=\"c wcd h4d gs163\"><div class=\"t m0 x2c h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">32.144 </div></div><div class=\"c wce h4d gs164\"><div class=\"t m0 x2c h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">41.518 </div></div><div class=\"c wcb h32 gs165\"><div class=\"t m0 x3c h34 y248 ff3 fs0 fc0 sc0 ls15 ws0\">   <span class=\"ls0\">Deudas con entidades de cr\u00e9dito <span class=\"ffa\">\u2013</span> Pasivo no corriente (Nota 15) </span></div></div><div class=\"c wcd h32 gs166\"><div class=\"t m0 x2c h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">19.484 </div></div><div class=\"c wce h32 gs167\"><div class=\"t m0 x2c h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">27.886 </div></div><div class=\"c wcb h32 gs168\"><div class=\"t m0 x3c h34 y248 ff3 fs0 fc0 sc0 ls15 ws0\">   <span class=\"ls0\">Deudas con entidades de cr\u00e9dito <span class=\"ffa\">\u2013</span> Pasivo corriente (Nota 15) </span></div></div><div class=\"c wcd h32 gs169\"><div class=\"t m0 x2c h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">14.919 </div></div><div class=\"c wce h32 gs16a\"><div class=\"t m0 x25 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">9.582 </div></div><div class=\"c wcb h32 gs16b\"><div class=\"t m0 x3c h34 y248 ff3 fs0 fc0 sc0 ls15 ws0\">   <span class=\"ls0\">Otras deudas financieras <span class=\"ffa\">\u2013</span> Anticipos reintegrables (Nota 16) </span></div></div><div class=\"c wcd h32 gs16c\"><div class=\"t m0 x1e h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">563<span class=\"ls0\"> </span></div></div><div class=\"c wce h32 gs16d\"><div class=\"t m0 x1e h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">683<span class=\"ls0\"> </span></div></div><div class=\"c wcb h4d gs16e\"><div class=\"t m0 x3c h34 y4d ff3 fs0 fc0 sc0 ls15 ws0\">   <span class=\"ffa ls0\">\u201cEarn out\u201d (Nota 16)<span class=\"ff3\"> </span></span></div></div><div class=\"c wcd h4d gs16f\"><div class=\"t m0 x5d h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">2.884 </div></div><div class=\"c wce h4d gs170\"><div class=\"t m0 x25 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">6.296 </div></div><div class=\"c wcb h32 gs171\"><div class=\"t m0 x3c h34 y248 ff3 fs0 fc0 sc0 ls15 ws0\">   <span class=\"ls0\">Pasivos por arrendamiento seg\u00fan NIIF 16 (Nota 6) </span></div></div><div class=\"c wcd h32 gs172\"><div class=\"t m0 x5d h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">8.060 </div></div><div class=\"c wce h32 gs173\"><div class=\"t m0 x25 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">8.152 </div></div><div class=\"c wcb h32 gs174\"><div class=\"t m0 x3c h34 y248 ff3 fs0 fc0 sc0 ls15 ws0\">   <span class=\"ls0\">Efectivo y otros activos l\u00edquidos equivalentes (Nota 12) </span></div></div><div class=\"c wcd h32 gs175\"><div class=\"t m0 xd7 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(13.766) </div></div><div class=\"c wce h32 gs176\"><div class=\"t m0 x1d h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(11.081) </div></div><div class=\"c wcb h5f gs177\"><div class=\"t m0 x3c h2 y290 ff1 fs0 fc0 sc0 ls0 ws0\">Patrimonio neto </div></div><div class=\"c wcd h5f gs178\"><div class=\"t m0 x23 h2 y290 ff1 fs0 fc0 sc0 ls0 ws0\">116.053 </div></div><div class=\"c wce h5f gs179\"><div class=\"t m0 x76 h2 y290 ff1 fs0 fc0 sc0 ls0 ws0\">102.833 </div></div><div class=\"c wcb h32 gs17a\"><div class=\"t m0 x3c h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Patrimonio neto de la Sociedad Dominante </div></div><div class=\"c wcd h32 gs17b\"><div class=\"t m0 x23 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">115.862 </div></div><div class=\"c wce h32 gs17c\"><div class=\"t m0 x76 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">102.699 </div></div><div class=\"c wcb h4d gs17d\"><div class=\"t m0 x3c h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Apalancamiento sobre patrimonio neto </div></div><div class=\"c wcd h4d gs17e\"><div class=\"t m0 x2f h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">27,70<span class=\"ls0\">% </span></div></div><div class=\"c wce h4d gs17f\"><div class=\"t m0 xd7 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">40,37% </div></div><div class=\"c wcb h32 gs180\"><div class=\"t m0 x3c h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Apalancamiento sobre patrimonio atribuido a la Sociedad dominante </div></div><div class=\"c wcd h32 gs181\"><div class=\"t m0 x2f h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">27,<span class=\"ls11\">74</span>% </div></div><div class=\"c wce h32 gs182\"><div class=\"t m0 xd7 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">40,43% </div></div><div class=\"c w40 h25 gs184\"><div class=\"t m0 x4 h34 y5c8 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h7d y5c9 ff9 fs0 fc0 sc0 ls0 ws0\">13.2 Reservas </div><div class=\"t m0 x4 h34 y5ca ff3 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _12\"> </span><span class=\"ffa\">La composici\u00f3n del ep\u00edgrafe \u201cReservas\u201d es la siguiente:<span class=\"_ _2a\"> </span></span> </div></div><div class=\"c wd0 h32 gs186\"><div class=\"t m0 x22 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c wd1 h86 gs187\"><div class=\"t m0 x40 h34 y61 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c wce h86 gs188\"><div class=\"t m0 xea h34 y61 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c wcf h32 gs189\"><div class=\"t m0 x3c h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Reserva por capital amortizado  </div></div><div class=\"c wd1 h32 gs18a\"><div class=\"t m0 x2e h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">451<span class=\"ls0\"> </span></div></div><div class=\"c wce h32 gs18b\"><div class=\"t m0 x78 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">451<span class=\"ls0\"> </span></div></div><div class=\"c wcf h32 gs18c\"><div class=\"t m0 x3c h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Reserva legal (Nota 13.4) de la sociedad dominante </div></div><div class=\"c wd1 h32 gs18d\"><div class=\"t m0 x26 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">3.025 </div></div><div class=\"c wce h32 gs18e\"><div class=\"t m0 x15 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">3.025 </div></div><div class=\"c wcf h32 gs18f\"><div class=\"t m0 x3c h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Reserva Especial para Inversiones 12/1993 (*) </div></div><div class=\"c wd1 h32 gs190\"><div class=\"t m0 x26 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">1.689 </div></div><div class=\"c wce h32 gs191\"><div class=\"t m0 x15 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">1.689 </div></div><div class=\"c wcf hc0 gs192\"><div class=\"t m0 x3c h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Otras reservas  </div></div><div class=\"c wd1 hc0 gs193\"><div class=\"t m0 x15 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">79.912 </div></div><div class=\"c wce hc0 gs194\"><div class=\"t m0 x2d h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">69.629 </div></div><div class=\"c wcf h32 gs195\"><div class=\"t m0 x3c h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Reserva para acciones propias (Notas 13.5 y 13.6) </div></div><div class=\"c wd1 h32 gs196\"><div class=\"t m0 x2e h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">413<span class=\"ls0\"> </span></div></div><div class=\"c wce h32 gs197\"><div class=\"t m0 x78 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">380<span class=\"ls0\"> </span></div></div><div class=\"c wcf h32 gs198\"><div class=\"t m0 x9a h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c wd1 h32 gs199\"><div class=\"t m0 x15 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">85.490 </div></div><div class=\"c wce h32 gs19a\"><div class=\"t m0 x2d h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">75.174 </div></div><div class=\"c w40 h25 gs19b\"><div class=\"t m0 xe8 h2c y5d2 ff3 fs6 fc0 sc0 ls0 ws0\">(*) <span class=\"_ _f\"> </span>Esta reserva<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>odr\u00e1 <span class=\"_ _b\"></span>destinarse a <span class=\"_ _b\"></span>eliminar <span class=\"_ _0\"></span>resultado<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ontables <span class=\"_ _b\"></span>negativos, au<span class=\"_ _b\"></span>mentar el <span class=\"_ _b\"></span>capital <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ocial </div><div class=\"t m0 x55 h2c y5d3 ff3 fs6 fc0 sc0 ls0 ws0\">o, asimismo, ser <span class=\"_ _0\"></span>traspasada<span class=\"_ _0\"></span> a otras re<span class=\"_ _0\"></span>servas de libre di<span class=\"_ _0\"></span>stribuci\u00f3n. </div><div class=\"t m0 xee h7d y5d4 ff9 fs0 fc0 sc0 ls0 ws0\">13<span class=\"ls15\">.3</span> Prima de emisi\u00f3n </div><div class=\"t m0 xee h34 y5d5 ff3 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _12\"> </span>La Sociedad dominante no tiene prima de emisi\u00f3n. </div><div class=\"t m0 xee h7d y5d6 ff9 fs0 fc0 sc0 ls0 ws0\">13.4 Reserva legal </div><div class=\"t m0 xee h34 y5d7 ff3 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _12\"> </span>De <span class=\"_ _b\"></span>acu<span class=\"_ _1\"></span>erdo <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>Ley <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>Sociedades <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Capital<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>espa\u00f1ola, <span class=\"_ _b\"></span>debe de<span class=\"_ _0\"></span>stinarse <span class=\"_ _0\"></span>una <span class=\"_ _b\"></span>cifra <span class=\"_ _b\"></span>igual <span class=\"_ _b\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>10% <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>beneficio </div><div class=\"t m0 x85 h34 y5d8 ff3 fs0 fc0 sc0 ls0 ws0\">del ejercicio a la reserva legal hasta que \u00e9sta alcance, al menos, el 20% del capital social. </div><div class=\"t m0 xee h34 y5d9 ff3 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _12\"> </span><span class=\"ls11\">La <span class=\"_ _7\"></span></span>reserva <span class=\"_ _7\"></span>legal <span class=\"_ _7\"></span>podr\u00e1 <span class=\"_ _7\"></span>utili<span class=\"_ _1\"></span>zarse <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>aumentar <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>capital <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>sald<span class=\"_ _1\"></span>o <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>excede <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>10% <span class=\"_ _7\"></span>del </div><div class=\"t m0 x85 h34 y5da ff3 fs0 fc0 sc0 ls0 ws0\">capital <span class=\"_ _6\"></span>ya <span class=\"_ _6\"></span>aumentado. <span class=\"_ _6\"></span>Salvo <span class=\"_ _7\"></span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>finalidad <span class=\"_ _6\"></span>mencionada <span class=\"_ _6\"></span>anteriormente <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>mientras <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>supere <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>20% <span class=\"_ _6\"></span>del </div><div class=\"t m0 x85 h34 y5db ff3 fs0 fc0 sc0 ls0 ws0\">capital <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ocial, <span class=\"_ _a\"></span>esta <span class=\"_ _7\"></span>reserva <span class=\"_ _a\"></span>s\u00f3lo <span class=\"_ _7\"></span>podr\u00e1 <span class=\"_ _7\"></span>destinarse <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>co<span class=\"_ _1\"></span>mpensaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>siempre <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _a\"></span>existan </div><div class=\"t m0 x85 h34 y5dc ff3 fs0 fc0 sc0 ls0 ws0\">otras reservas disponibles suficientes para este fin. </div><div class=\"t m0 xee h34 y5dd ff3 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _12\"> </span>Al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>esta <span class=\"_ _a\"></span>reserva <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>encontraba <span class=\"_ _1\"></span>completamente <span class=\"_ _1\"></span>constituida<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>impo<span class=\"_ _1\"></span>rte su<span class=\"_ _1\"></span>perior <span class=\"_ _1\"></span>al </div><div class=\"t m0 x85 h34 y5de ff3 fs0 fc0 sc0 ls0 ws0\">20% del capital social.<span class=\"_ _2a\"> </span> </div></div>13<span class=\"ls15\">.5</span> Acciones propias El movimiento del ep\u00edgrafe \u201cAcciones propias\u201d durante el ejercicio 20<span class=\"ff3\">23 ha sido el siguiente: </span>N\u00famero de Acciones Importe  (M<span class=\"ls0\">iles de Euros) </span>Saldo a 31.12.2022  69.244 380<span class=\"ls0\"> </span>Adquisiciones 101.088 637<span class=\"ls0\"> </span>Enajenaciones (95.806) (<span class=\"ls11\">604</span>) Saldo a 31.12.2023 (*) 74.526 413<span class=\"ls0\"> </span> <span class=\"_ _12\"> </span><span class=\"fs6\">(*) Precio medio<span class=\"_ _0\"></span> de adquisici\u00f3n<span class=\"_ _0\"></span> de 5,54 <span class=\"ls7\">euros</span>. </span>El movimiento del ep\u00edgrafe \u201cAcciones propias\u201d durante el <span class=\"ff3\">ejercicio 2022 fue el siguiente: </span>N\u00famero de Acciones Importe (en miles de Euros) Saldo a 31.12.2021  71.841 399<span class=\"ls0\"> </span>Adquisiciones 172.269 1.043 Enajenaciones (174.866) (1.062) Saldo a 31.12.2022 (*) 69.244 380<span class=\"ls0\"> </span> <span class=\"_ _12\"> </span><span class=\"fs6\">(*) Precio medio<span class=\"_ _0\"></span> de adquisici\u00f3n de<span class=\"_ _b\"></span> 5,<span class=\"_ _1\"></span><span class=\"ls7\">48</span> euros. </span>Las <span class=\"_ _a\"></span>acciones <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>poder <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>\u00e9sta <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _a\"></span>sociedades <span class=\"_ _a\"></span>filiales <span class=\"_ _a\"></span>(o <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _a\"></span>tercero <span class=\"_ _a\"></span>que obre  por  cuenta  d<span class=\"_ _0\"></span>e  la  Socie<span class=\"_ _0\"></span>dad  dominante)  representan  el  0,30%  del <span class=\"_ _d\"> </span>capital  social  de <span class=\"_ _d\"> </span>Azkoyen,  S.A. (porcentaje similar a 31 de diciembre de 2022).  <span class=\"_ _12\"> </span><span class=\"ls22\">A <span class=\"_ _1\"></span></span>31<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23 <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lor <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>cotizaci\u00f3n <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>acci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>Azkoyen, <span class=\"_ _a\"></span>S.A. <span class=\"_ _a\"></span>era <span class=\"_ _1\"></span><span class=\"ls11\">de <span class=\"_ _a\"></span></span>6,36 <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>acc<span class=\"_ _1\"></span>i\u00f3n (6,18 euros por acci\u00f3n a 31 de diciembre de 2022). La <span class=\"_ _b\"></span>Junta G<span class=\"_ _0\"></span>eneral <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Accionistas <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>Azkoyen, <span class=\"_ _b\"></span>S.A. <span class=\"_ _b\"></span>de <span class=\"ls11\">11</span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>junio <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>2021 <span class=\"_ _b\"></span>dio <span class=\"_ _b\"></span>autorizaci\u00f3n, <span class=\"_ _b\"></span>por el<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>plazo <span class=\"_ _b\"></span>m\u00e1ximo de <span class=\"_ _7\"></span>5 <span class=\"_ _7\"></span>a\u00f1os, <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acciones <span class=\"_ _7\"></span>propias, <span class=\"_ _7\"></span>directamente <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>trav\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>sociedades <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>y deleg\u00f3 <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>Consejo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>Administraci\u00f3n <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>facultades <span class=\"_ _7\"></span>necesarias <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llo, <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>antenerlas <span class=\"_ _a\"></span>en cartera, <span class=\"_ _1\"></span>enajenarlas o, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>caso, pro<span class=\"_ _1\"></span>poner a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Junta General <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Accionistas <span class=\"_ _1\"></span>su amortizaci\u00f3n. <span class=\"_ _1\"></span>Todo <span class=\"_ _1\"></span>ello <span class=\"_ _1\"></span>de conformidad <span class=\"_ _9\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>l\u00edmites <span class=\"_ _9\"> </span>establecidos <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>art\u00edculo <span class=\"_ _9\"></span>146<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>la <span class=\"_ _6\"></span>Le<span class=\"_ _1\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>Sociedades <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>Cap<span class=\"_ _1\"></span>ital <span class=\"_ _9\"></span>y <span class=\"_ _6\"></span>dem\u00e1s disposiciones <span class=\"_ _1\"></span>legales, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mo <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>continuaci\u00f3n <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>expresan: <span class=\"_ _1\"></span>(i) <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>nominal <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _a\"></span>acciones adquiridas, sum\u00e1ndose <span class=\"_ _b\"></span>a las q<span class=\"_ _0\"></span>ue ya <span class=\"_ _b\"></span>se posean, <span class=\"_ _0\"></span>no exc<span class=\"_ _0\"></span>eda, en <span class=\"_ _b\"></span>ca<span class=\"_ _1\"></span>da <span class=\"_ _0\"></span>momento, de<span class=\"_ _0\"></span>l 10% <span class=\"_ _b\"></span>del capital <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>uscrito, <span class=\"_ _0\"></span>(ii) que <span class=\"_ _8\"> </span>la <span class=\"_ _9\"> </span>adquisici\u00f3n <span class=\"_ _d\"> </span>permita <span class=\"_ _9\"> </span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>sociedad <span class=\"_ _8\"> </span>adquiriente <span class=\"_ _9\"> </span>dotar <span class=\"_ _8\"> </span>una <span class=\"_ _8\"> </span>reserva <span class=\"_ _9\"> </span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _9\"> </span>acciones <span class=\"_ _8\"> </span>propias <span class=\"_ _8\"> </span>seg\u00fan <span class=\"_ _9\"> </span>se prescribe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Norma <span class=\"_ _1\"></span>3\u00aa <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Art\u00edculo <span class=\"_ _1\"></span>148 <span class=\"_ _1\"></span>c) <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Ley d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Sociedades de <span class=\"_ _1\"></span>Cap<span class=\"_ _1\"></span>ital, sin <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>isminuir el <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>la reserva  legal  o  estatutariamente  in<span class=\"_ _0\"></span>disponibles,  (iii)  que <span class=\"_ _d\"> </span>las<span class=\"_ _1\"></span>  acciones  adquiridas  se  h<span class=\"_ _0\"></span>allen  \u00edntegramente desembolsadas <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>(iv) <span class=\"_ _f\"> </span>que <span class=\"_ _f\"> </span>el <span class=\"_ _e\"> </span>precio <span class=\"_ _f\"> </span>o <span class=\"_ _f\"> </span>contraprestaci\u00f3n <span class=\"_ _f\"> </span>m\u00ednimo <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>m\u00e1ximo <span class=\"_ _f\"> </span>para <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>adquisici\u00f3n <span class=\"_ _f\"> </span>sean, respectivamente, <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ominal <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>acciones <span class=\"_ _7\"></span>adquiridas, <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>valor <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>otizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>mismas <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>un mercado secundario oficial en el momento de la adquisici\u00f3n<span class=\"_ _2a\"> </span>. 13<span class=\"ls15\">.6</span> Reserva para acciones propias  <span class=\"_ _12\"> </span>De <span class=\"_ _1\"></span>acuerdo <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>Ley <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Sociedades <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Capital<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span><span class=\"ls11\">de <span class=\"_ _1\"></span></span>constituir <span class=\"_ _a\"></span>una <span class=\"_ _1\"></span>reserva <span class=\"_ _1\"></span>indisponible <span class=\"_ _1\"></span>equivalente a<span class=\"_ _1\"></span>l importe <span class=\"_ _b\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>que <span class=\"_ _b\"></span>figuran c<span class=\"_ _0\"></span>ontabilizadas <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>acciones <span class=\"_ _b\"></span>de Az<span class=\"_ _0\"></span>koyen, <span class=\"_ _b\"></span>S.A. (Notas 1<span class=\"_ _0\"></span>3.2 <span class=\"_ _b\"></span>y 13.<span class=\"_ _0\"></span>5). <span class=\"_ _b\"></span>Al 31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>diciembre de 2023 dicha reserva se encuentra constituida en el consolidado con reservas de la Sociedad domina<span class=\"_ _0\"></span>nte<span class=\"_ _1\"></span>.  <span class=\"_ _12\"> </span>Esta  reserva <span class=\"_ _8\"> </span>ser\u00e1  de <span class=\"_ _d\"> </span>libre  d<span class=\"_ _0\"></span>isposici\u00f3n  c<span class=\"_ _0\"></span>uando  desa<span class=\"_ _0\"></span>parezcan <span class=\"_ _d\"> </span>las  circunstanc<span class=\"_ _0\"></span>ias  que <span class=\"_ _8\"> </span>han  obligado <span class=\"_ _8\"> </span>a<span class=\"_ _1\"></span>  s<span class=\"_ _0\"></span>u constituci\u00f3n.<span class=\"ff9\"> </span>13.7 Contribuci\u00f3n de las sociedades al resultado  <span class=\"_ _12\"> </span>La <span class=\"_ _7\"></span>contribuci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ociedades <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span>consolidado <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>eje<span class=\"_ _1\"></span>rcicios <span class=\"_ _7\"></span><span class=\"ls11\">20</span>23 <span class=\"_ _a\"></span><span class=\"ls17\">y </span>20<span class=\"ls0\">22 tiene el siguiente detalle:<span class=\"_ _2a\"> </span></span><span class=\"ls0\"> </span><div class=\"c wd5 h4d gs19d\"><div class=\"t m0 xf h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c w25 h32 gs19e\"><div class=\"t m0 x73 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">20<span class=\"ls0\">23 </span></div></div><div class=\"c w25 h32 gs19f\"><div class=\"t m0 x73 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">202<span class=\"ls0\">2 </span></div></div><div class=\"c wa7 h4d gs1a0\"><div class=\"t m0 x8 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen S.A. </div></div><div class=\"c w25 h4d gs1a1\"><div class=\"t m0 x2b h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">5.367 </div></div><div class=\"c w25 h4d gs1a2\"><div class=\"t m0 x2b h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">2.725 </div></div><div class=\"c wa7 h32 gs1a3\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Subgrupo Primion </div></div><div class=\"c w25 h32 gs1a4\"><div class=\"t m0 x2b h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">1.198 </div></div><div class=\"c w25 h32 gs1a5\"><div class=\"t m0 x2b h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">4.166 </div></div><div class=\"c wa7 h32 gs1a6\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Coges S.p.A. </div></div><div class=\"c w25 h32 gs1a7\"><div class=\"t m0 x2b h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">5.578 </div></div><div class=\"c w25 h32 gs1a8\"><div class=\"t m0 x2b h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">3.711 </div></div><div class=\"c wa7 h32 gs1a9\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Coffetek, Ltd. </div></div><div class=\"c w25 h32 gs1aa\"><div class=\"t m0 x2b h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">2.579 </div></div><div class=\"c w25 h32 gs1ab\"><div class=\"t m0 x2b h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">2.902 </div></div><div class=\"c wa7 h4d gs1ac\"><div class=\"t m0 x8 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Coges Mobile Solutions, S.R.L. </div></div><div class=\"c w25 h4d gs1ad\"><div class=\"t m0 xcb h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">221<span class=\"ls0\"> </span></div></div><div class=\"c w25 h4d gs1ae\"><div class=\"t m0 xcb h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">185<span class=\"ls0\"> </span></div></div><div class=\"c wa7 h32 gs1af\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Comercial Deutschland GmbH </div></div><div class=\"c w25 h32 gs1b0\"><div class=\"t m0 xcb h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">208<span class=\"ls0\"> </span></div></div><div class=\"c w25 h32 gs1b1\"><div class=\"t m0 xcb h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">137<span class=\"ls0\"> </span></div></div><div class=\"c wa7 h32 gs1b2\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen France, S.A.R.L. </div></div><div class=\"c w25 h32 gs1b3\"><div class=\"t m0 xcb h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">148<span class=\"ls0\"> </span></div></div><div class=\"c w25 h32 gs1b4\"><div class=\"t m0 xd7 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">93<span class=\"ls0\"> </span></div></div><div class=\"c wa7 h32 gs1b5\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Portugal, Sociedade Unipessoal, Lda. </div></div><div class=\"c w25 h32 gs1b6\"><div class=\"t m0 x2c h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(4) </div></div><div class=\"c w25 h32 gs1b7\"><div class=\"t m0 xd7 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">62<span class=\"ls0\"> </span></div></div><div class=\"c wa7 h4d gs1b8\"><div class=\"t m0 x8 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Coges Espa\u00f1a Medios de Pago, S.L. </div></div><div class=\"c w25 h4d gs1b9\"><div class=\"t m0 x28 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w25 h4d gs1ba\"><div class=\"t m0 x28 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c wa7 h32 gs1bb\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Colombia, SAS </div></div><div class=\"c w25 h32 gs1bc\"><div class=\"t m0 xcb h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">100<span class=\"ls0\"> </span></div></div><div class=\"c w25 h32 gs1bd\"><div class=\"t m0 x76 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(21) </div></div><div class=\"c wa7 h32 gs1be\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Andina, SAS </div></div><div class=\"c w25 h32 gs1bf\"><div class=\"t m0 xcb h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">970<span class=\"ls0\"> </span></div></div><div class=\"c w25 h32 gs1c0\"><div class=\"t m0 xcb h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">192<span class=\"ls0\"> </span></div></div><div class=\"c wa7 h5f gs1c1\"><div class=\"t m0 x8 h34 y5fe ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen USA, Inc. </div></div><div class=\"c w25 h5f gs1c2\"><div class=\"t m0 xcb h34 y5fe ff3 fs0 fc0 sc0 ls11 ws0\">780<span class=\"ls0\"> </span></div></div><div class=\"c w25 h5f gs1c3\"><div class=\"t m0 xcb h34 y5fe ff3 fs0 fc0 sc0 ls11 ws0\">644<span class=\"ls0\"> </span></div></div><div class=\"c wa7 h4d gs1c4\"><div class=\"t m0 x8 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Ascaso Factory, S.L.U. </div></div><div class=\"c w25 h4d gs1c5\"><div class=\"t m0 x76 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(62) </div></div><div class=\"c w2e h4d gs1c6\"><div class=\"t m0 xcb h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">298<span class=\"ls0\"> </span></div></div><div class=\"c wa7 h32 gs1c7\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">SIA Vendon </div></div><div class=\"c w25 h32 gs1c8\"><div class=\"t m0 xcb h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">411<span class=\"ls0\"> </span></div></div><div class=\"c w2e h32 gs1c9\"><div class=\"t m0 x76 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(79) </div></div><div class=\"c wa7 h32 gs1ca\"><div class=\"t m0 x8 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Beneficio consolidado  </div></div><div class=\"c w25 h32 gs1cb\"><div class=\"t m0 x73 h2 y248 ff1 fs0 fc0 sc0 ls11 ws0\">17.<span class=\"ls0\">496 </span></div></div><div class=\"c w25 h32 gs1cc\"><div class=\"t m0 x73 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">15.017 </div></div><div class=\"c w40 h25 gs1cd\"><div class=\"t m0 xee h7d y168 ff9 fs0 fc0 sc0 ls0 ws0\">13.8 <span class=\"ls16\">Di</span>stribuci\u00f3n de beneficios </div><div class=\"t m0 x85 h34 y602 ff3 fs0 fc0 sc0 ls0 ws0\">El <span class=\"_ _9\"> </span>23 <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>junio <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"> </span>la <span class=\"_ _9\"></span>Junta <span class=\"_ _9\"></span>General <span class=\"_ _9\"></span>Ordinaria <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>Accionistas <span class=\"_ _9\"> </span>aprob\u00f3 <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>propuesta <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>aplicaci\u00f3n <span class=\"_ _9\"></span>del<span class=\"_ _0\"></span> </div><div class=\"t m0 x85 h34 y603 ff3 fs0 fc0 sc0 ls0 ws0\">resultado d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _b\"></span>social cerrado <span class=\"_ _b\"></span>a 3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>iciembre <span class=\"_ _b\"></span>de 2022 de <span class=\"_ _b\"></span>Azkoyen, S.A <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>detalla a <span class=\"_ _b\"></span>continuaci\u00f3n </div><div class=\"t m0 x85 h34 y604 ff3 fs0 fc0 sc0 ls0 ws0\">(en miles de euros): </div><div class=\"t m0 x85 h34 y605 ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w7 h32 gs1ce\"><div class=\"t m0 x1b h2 y248 ff1 fs0 fc0 sc0 ls11 ws0\">20<span class=\"ls0\">22 </span></div></div><div class=\"c wd6 h32 gs1cf\"><div class=\"t m0 x3c h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Base de reparto </div></div><div class=\"c wd6 h4d gs1d0\"><div class=\"t m0 x3c h34 y4d ff3 fs0 fc0 sc0 ls15 ws0\">   <span class=\"ls0\">Resultado del ejercicio </span></div></div><div class=\"c w7 h4d gs1d1\"><div class=\"t m0 x17 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">10.879 </div></div><div class=\"c wd6 h32 gs1d2\"><div class=\"t m0 x3c h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Distribuci\u00f3n </div></div><div class=\"c wd6 h5f gs1d3\"><div class=\"t m0 x3c h34 y248 ff3 fs0 fc0 sc0 ls15 ws0\">    <span class=\"ls0\">A reservas voluntarias </span></div></div><div class=\"c w7 h5f gs1d4\"><div class=\"t m0 x31 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">6.374 </div></div><div class=\"c wd6 h32 gs1d5\"><div class=\"t m0 x3c h34 y248 ff3 fs0 fc0 sc0 ls15 ws0\">    <span class=\"ls0\">A dividendos </span></div></div><div class=\"c w7 h32 gs1d6\"><div class=\"t m0 x31 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">4.505 </div></div><div class=\"c w40 h25 gs1cd\"><div class=\"t m0 x81 h2c y60c ff3 fs6 fc0 sc0 ls0 ws0\">Los  dividendos  equivalen  al  <span class=\"ls7\">30</span>%  del  beneficio  consolidad<span class=\"_ _0\"></span>o  (despu\u00e9s  de </div><div class=\"t m0 x81 h2c y85 ff3 fs6 fc0 sc0 ls0 ws0\">impuestos) del ejer<span class=\"_ _0\"></span>cicio 2022. </div><div class=\"t m0 xee h34 y60d ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x59 h34 y60e ff3 fs0 fc0 sc0 ls0 ws0\">La propuesta de <span class=\"_ _0\"></span>aplicaci\u00f3n del<span class=\"_ _0\"></span> resultado de la Soc<span class=\"_ _0\"></span>iedad dominante de<span class=\"_ _0\"></span>l ejercicio <span class=\"_ _0\"></span>finalizado el <span class=\"_ _0\"></span>31 de di<span class=\"_ _0\"></span>ciembre </div><div class=\"t m0 x59 h34 y60f ff3 fs0 fc0 sc0 ls0 ws0\">de 2023 se expone en la Nota 24. </div></div>13.9 Ajustes por cambios de valor Diferencias de cambio - conversi\u00f3n  <span class=\"_ _12\"> </span>Este ep\u00edgrafe <span class=\"_ _b\"></span>del balance <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>situaci\u00f3n <span class=\"_ _0\"></span>consolidado <span class=\"_ _0\"></span>recoge <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las d<span class=\"_ _0\"></span>iferencias <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>ambio q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se producen al <span class=\"_ _1\"></span>convertir a <span class=\"_ _1\"></span>euros<span class=\"_ _1\"></span> los s<span class=\"_ _1\"></span>aldos en <span class=\"_ _1\"></span>las monedas<span class=\"_ _1\"></span> funcional<span class=\"ls19\">es<span class=\"_ _1\"></span></span> <span class=\"ls11\">de <span class=\"_ _1\"></span><span class=\"ls23\">la</span></span>s <span class=\"_ _1\"></span>entidades consolidadas <span class=\"_ _1\"></span>Coffetek, Ltd., <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _a\"></span>Andina, <span class=\"_ _7\"></span>SAS, <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _a\"></span>Colombia, <span class=\"_ _7\"></span>SAS <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _a\"></span>USA <span class=\"_ _7\"></span>Inc., <span class=\"_ _7\"></span>cuyas <span class=\"_ _a\"></span>monedas <span class=\"_ _7\"></span>funcional<span class=\"ls19\">es</span> <span class=\"_ _7\"></span>son distintas del euro.  <span class=\"_ _12\"> </span>El movimiento del saldo de este ep\u00edgrafe a lo largo de los ejercicios 2023 y 2022 se presenta seguidamente: Miles de euros 20<span class=\"ls0\">23 </span>202<span class=\"ls0\">2 </span>Saldo inicial (1.678) (904) Variaci\u00f3n neta  458<span class=\"ls0\"> </span>(774) Saldo final (1.220) (1.678) De los que por conversi\u00f3n de: Coffetek, Ltd. (<span class=\"ls11\">908</span>) (1.179) Azkoyen Andina, SAS y Azkoyen Colombia, SAS (<span class=\"ls11\">262</span>) (484) Azkoyen USA, Inc. (<span class=\"ls11\">50)</span> (15) 13.10 Riesgos a los que se enfrenta el Grupo Azkoyen como consecuencia de su exposici\u00f3n a la libra. A 31 <span class=\"_ _b\"></span>de diciembre <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>023, el <span class=\"_ _b\"></span>Grupo Azkoyen, <span class=\"_ _b\"></span>a trav\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>participada Coffete<span class=\"_ _0\"></span>k, <span class=\"_ _0\"></span>Ltd., se <span class=\"_ _b\"></span>ha situado <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>na cifra de<span class=\"ls0\"> <span class=\"_ _9\"> </span>negocios <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>24.194 <span class=\"_ _9\"></span>miles <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>euros, <span class=\"_ _9\"> </span>(25.199 <span class=\"_ _9\"></span>miles <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _9\"> </span>2022)<span class=\"_ _1\"></span>. <span class=\"_ _9\"> </span>Las <span class=\"_ _9\"> </span>perspectivas <span class=\"_ _9\"></span>para </span>ejercicios posteriores es mantenerse en estos niveles de actividad. La <span class=\"_ _7\"></span>mayor <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ingresos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>gastos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Coffetek, <span class=\"_ _7\"></span>Ltd., <span class=\"_ _7\"></span>domiciliada <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>Bristol <span class=\"_ _6\"></span>(Reino <span class=\"_ _7\"></span>Unido) <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>encuentran determinados en libras <span class=\"_ _0\"></span>esterlinas. Su a<span class=\"_ _0\"></span>ctividad incluye el <span class=\"_ _0\"></span>dise\u00f1o, la f<span class=\"_ _0\"></span>abricaci\u00f3n y la <span class=\"_ _0\"></span>comercializaci\u00f3n de <span class=\"_ _0\"></span>m\u00e1quinas de <span class=\"_ _6\"></span>caf\u00e9 <span class=\"_ _9\"></span>auto<span class=\"_ _0\"></span>m\u00e1ticas <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>la <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span>ndu<span class=\"_ _1\"></span>strial <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Vending <span class=\"_ _6\"></span>y <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>sector <span class=\"_ _6\"></span>Horeca. <span class=\"_ _9\"></span>Consid\u00e9rese <span class=\"_ _7\"></span>lo <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span>ndicado <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _9\"></span>Nota <span class=\"_ _7\"></span>4. Respecto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>rentabilidad, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>pes<span class=\"_ _1\"></span>ar <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>efecto <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cambio <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>ventas, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>hecho <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>que, <span class=\"_ _a\"></span>asimismo, <span class=\"_ _a\"></span>la mayor <span class=\"_ _a\"></span>parte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>sus <span class=\"_ _a\"></span>gastos <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>encuentren <span class=\"_ _a\"></span>denominados <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>bras <span class=\"_ _a\"></span>este<span class=\"_ _1\"></span>rlinas, <span class=\"_ _a\"></span>hace <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>sea <span class=\"_ _a\"></span>tan <span class=\"_ _a\"></span>importante <span class=\"_ _a\"></span>el impacto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>resultados. <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ej<span class=\"_ _1\"></span>ercicio 2<span class=\"_ _1\"></span>023, <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>rededor <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>90% <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>ventas <span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>ternas <span class=\"_ _1\"></span>totales s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>generaron en <span class=\"_ _9\"> </span>libras <span class=\"_ _9\"> </span>esterlinas <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>ara <span class=\"_ _9\"> </span>su <span class=\"_ _9\"> </span>mercado <span class=\"_ _9\"> </span>dom\u00e9stico <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>Reino <span class=\"_ _9\"> </span>Uni<span class=\"_ _1\"></span>do <span class=\"_ _9\"> </span>y, <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>resto<span class=\"_ _1\"></span>, <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>dirigieron <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>otros <span class=\"_ _9\"> </span>mercados<span class=\"_ _a\"></span> (alrededor del 79% en 2022<span class=\"ls18\">).</span>  Respecto a los activos en el Reino Unido, como se indica m\u00e1s arriba<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>en el ejercicio 2023 se han registrado en el ep\u00edgrafe <span class=\"_ _1\"></span>\u201cDiferencias <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Con<span class=\"_ _1\"></span>versi\u00f3n\u201d <span class=\"_ _1\"></span>unos <span class=\"_ _a\"></span><span class=\"ff3\">2<span class=\"ls11\">44</span> m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diferencias <span class=\"_ _a\"></span>positivas <span class=\"_ _1\"></span>surgidas <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>\u00e1sicamente <span class=\"_ _1\"></span>en </span>el <span class=\"_ _a\"></span>proceso <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>conversi\u00f3n <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambio <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>cierre <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ctivos <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>encionada <span class=\"_ _1\"></span>entidad consolidada brit\u00e1nica. A <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023, <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>omparada <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>cifra <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>co<span class=\"_ _1\"></span>tizaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cierre <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>2022, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>libra <span class=\"_ _7\"></span>esterlina <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>ha apreciado <span class=\"_ _9\"></span><span class=\"ls11\">un <span class=\"_ _7\"></span></span>2% <span class=\"_ _9\"></span>(0,8691 <span class=\"_ _6\"></span>y <span class=\"_ _9\"></span>0,8869 <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _9\"></span>2023 <span class=\"_ _6\"></span>y <span class=\"_ _9\"></span>2022, <span class=\"_ _6\"></span>respectivamente). <span class=\"_ _9\"></span>C<span class=\"_ _0\"></span>omparando <span class=\"_ _6\"></span>con <span class=\"_ _9\"></span>los <span class=\"_ _6\"></span>tipos <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ambio medios, <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>libra <span class=\"_ _9\"></span>esterlina <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>ha <span class=\"_ _9\"> </span>depreciado <span class=\"_ _9\"> </span>en <span class=\"_ _6\"></span>2023 <span class=\"_ _9\"></span>un <span class=\"_ _6\"></span>2% <span class=\"_ _9\"></span>frente <span class=\"_ _6\"></span>al <span class=\"_ _9\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>(<span class=\"_ _1\"></span>0,8698 <span class=\"_ _6\"></span>y <span class=\"_ _9\"> </span>0,8528 <span class=\"_ _6\"></span>en <span class=\"_ _9\"> </span>2023 <span class=\"_ _6\"></span>y <span class=\"_ _9\"> </span>2022<span class=\"ls13\">, </span>respectivamente).  El Grupo controla lo<span class=\"_ _0\"></span>s posibles riesgos q<span class=\"_ _0\"></span>ue el impacto <span class=\"_ _0\"></span>de la li<span class=\"_ _0\"></span>bra pueda tener <span class=\"_ _0\"></span>en sus estado<span class=\"_ _0\"></span>s financieros mediante la revisi\u00f3n peri\u00f3dica d<span class=\"_ _0\"></span>e los indicadores externos e <span class=\"_ _0\"></span>internos que <span class=\"_ _0\"></span>afectan a la <span class=\"_ _0\"></span>evoluci\u00f3n de la <span class=\"_ _0\"></span>actividad y a los <span class=\"_ _0\"></span>flujos<span class=\"_ _0\"></span> de efectivos resultante<span class=\"ls17\">s.</span> Actualmente <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>viene <span class=\"_ _8\"> </span>realizando <span class=\"_ _9\"> </span>transacciones <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>obertura <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>tipo <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>cambio, <span class=\"_ _9\"> </span>si <span class=\"_ _8\"> </span>bien, <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>forma espec\u00edfica, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>est\u00e1 <span class=\"_ _1\"></span>monitorizando <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tipo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cambio <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>relaci\u00f3n con <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ociedad d<span class=\"_ _1\"></span>ependiente <span class=\"_ _1\"></span>Coffetek, Ltd. <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>libra <span class=\"_ _1\"></span>esterlina. <span class=\"_ _1\"></span>Cabe des<span class=\"_ _1\"></span>tacar <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>mayor <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>transacciones <span class=\"_ _1\"></span>(ingresos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>gastos) <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>se realizan en euros (porcentaje cercano al 85% en ambos casos). 13<span class=\"ls15\">.1</span>1 Intereses minoritarios  <span class=\"_ _12\"> </span>El movimiento en este ep\u00edgrafe del balance de situaci\u00f3n consolidado e<span class=\"_ _0\"></span>s el siguiente:<span class=\"_ _1\"></span> Miles de euros Saldo a 31 de diciembre de 2021 199<span class=\"ls0\"> </span>De los que: Por Coges Mobile Solutions, S.R.L. 199<span class=\"ls0\"> </span>Reducci\u00f3n de capital  (169) Resultado atribuido a intereses minoritarios en 2022 104<span class=\"ls0\"> </span>Saldo a 31 de diciembre de 2022 134<span class=\"ls0\"> </span>De los que: Por Coges Mobile Solutions, S.R.L. 134<span class=\"ls0\"> </span>Resultado atribuido a intereses minoritarios 161<span class=\"ls0\"> </span>Devoluci\u00f3n aportaci\u00f3n patrimonial (104) Saldo a 31 de diciembre de 2023 191<span class=\"ls0\"> </span>De los que: Por Coges Mobile Solutions, S.R.L. 191",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "13.1 Capital social La <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>julio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>1988, <span class=\"_ _1\"></span>solicit\u00f3 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>admisi\u00f3n a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>otizaci\u00f3n <span class=\"_ _1\"></span>oficial <span class=\"_ _1\"></span>de sus <span class=\"_ _1\"></span>acciones <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Bolsa <span class=\"_ _1\"></span>de Madrid y <span class=\"_ _1\"></span>desde el 18 de j<span class=\"_ _1\"></span>ulio del mismo <span class=\"_ _1\"></span>a\u00f1o tiene cotizaci\u00f3n oficial <span class=\"_ _1\"></span>en la misma. <span class=\"_ _1\"></span>Posteriormente con fecha 20 <span class=\"_ _1\"></span>de marzo <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>1990, <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>Rectora<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>Bolsa <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>Valores <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>Bilbao, <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>dmiti\u00f3 <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>otizaci\u00f3n <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>acciones <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la Sociedad <span class=\"_ _7\"></span>dominante. <span class=\"_ _7\"></span>Desde <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>d\u00eda <span class=\"_ _7\"></span>30 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>abril <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>1990 <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>ac<span class=\"_ _1\"></span>ciones <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>otizan <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>mercado <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ontinuo. <span class=\"_ _a\"></span>Al <span class=\"_ _9\"> </span>31 <span class=\"_ _7\"></span>de diciembre de 2023 las acciones de la Sociedad dominante cotizan en las Bolsas anteriormente mencionadas.<span class=\"_ _1\"></span>  El <span class=\"_ _b\"></span>capital <span class=\"_ _0\"></span>social <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>diciembre <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>3 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>t\u00e1 <span class=\"_ _b\"></span>compuesto <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>4.450.000 <span class=\"_ _b\"></span>acciones <span class=\"_ _b\"></span>al <span class=\"_ _0\"></span>portador, <span class=\"_ _b\"></span>ordinarias de 0,6 <span class=\"_ _0\"></span>euros de<span class=\"_ _0\"></span> valor <span class=\"_ _0\"></span>nominal <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ada una,<span class=\"_ _0\"></span> iguales <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>s\u00ed, numeradas <span class=\"_ _0\"></span>correlativamente <span class=\"_ _0\"></span>del 1 <span class=\"_ _0\"></span>al 2<span class=\"_ _0\"></span>4.450.000, ambo<span class=\"_ _0\"></span>s inclusive, <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>confieren <span class=\"_ _d\"> </span>las <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>ismas <span class=\"_ _8\"> </span>obligaciones <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>derechos <span class=\"_ _8\"> </span>pol\u00edticos <span class=\"_ _8\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>econ\u00f3mic<span class=\"_ _a\"></span>os, <span class=\"_ _8\"> </span>totalmente <span class=\"_ _8\"> </span>suscritas <span class=\"_ _8\"> </span>y desembolsadas. Las acciones est\u00e1n representadas por anotaciones en cuenta.<span class=\"_ _1\"></span>  Al 31 de diciembre de 2023 y 2022 los accionistas con una participaci\u00f3n igual o superior al 3% eran: % sobre el total de derechos de voto 31.12.2023 31.12.2022 Inverlasa, S.L. (*) 29,65 29,65 Masaveu Herrero, Carolina (*) 12,06 10,83 Su\u00e1rez-Zuloaga G\u00e1ldiz, Ignacio (*) 7,95 8,06 Indumenta Pueri, S.L. (*) 5,64 5,66 Santander Asset Management, S.A., SGIIC (*) 5,93<span class=\"ls0\"> </span>5,50 La Previsi\u00f3n Mallorquina de Seguros, S.A. 5,64<span class=\"ls0\"> </span>5,32 Troyas Careaga, Mar\u00eda del Carmen (**) 5,22 5,22 Muza Gesti\u00f3n de activos, SGIIC, S.A. (*) 3,99<span class=\"ls0\"> </span>3,32 (*)  <span class=\"_ _6\"></span>Participaci\u00f3n indirecta.  (**) Participaci\u00f3n<span class=\"_ _0\"></span> directa e indire<span class=\"_ _0\"></span>cta. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "Gesti\u00f3n de capital  La gesti\u00f3n de capital del Grupo est\u00e1 enfocada a conseguir una estructura financiera que optimice el coste de capital manteniendo una s\u00f3lida posici\u00f3n financiera. Esta pol\u00edtica permite compatibilizar la creaci\u00f3n de valor para el accionista con el acceso a los mercados financieros a un coste competitivo para cubrir las necesidades de financiaci\u00f3n no cubiertas por la generaci\u00f3n de fondos del negocio. Apalancamiento Miles de euros 31.12.2023 31.12.2022 Deuda financiera neta / (Excedente financiero neto)  32.144 41.518    Deudas con entidades de cr\u00e9dito \u2013 Pasivo no corriente (Nota 15) 19.484 27.886    Deudas con entidades de cr\u00e9dito \u2013 Pasivo corriente (Nota 15) 14.919 9.582    Otras deudas financieras \u2013 Anticipos reintegrables (Nota 16) 563 683    \u201cEarn out\u201d (Nota 16) 2.884 6.296    Pasivos por arrendamiento seg\u00fan NIIF 16 (Nota 6) 8.060 8.152    Efectivo y otros activos l\u00edquidos equivalentes (Nota 12) (13.766) (11.081) Patrimonio neto 116.053 102.833 Patrimonio neto de la Sociedad Dominante 115.862 102.699 Apalancamiento sobre patrimonio neto 27,70% 40,37% Apalancamiento sobre patrimonio atribuido a la Sociedad dominante 27,74% 40,43%",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "13.2 Reservas  <span class=\"_ _12\"> </span><span class=\"ffa\">La composici\u00f3n del ep\u00edgrafe \u201cReservas\u201d es la siguiente:<span class=\"_ _2a\"> </span></span>Miles de euros 31.12.2023 31.12.2022 Reserva por capital amortizado  451<span class=\"ls0\"> </span>451<span class=\"ls0\"> </span>Reserva legal (Nota 13.4) de la sociedad dominante 3.025 3.025 Reserva Especial para Inversiones 12/1993 (*) 1.689 1.689 Otras reservas  79.912 69.629 Reserva para acciones propias (Notas 13.5 y 13.6) 413<span class=\"ls0\"> </span>380<span class=\"ls0\"> </span>Total 85.490 75.174 (*) <span class=\"_ _f\"> </span>Esta reserva<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>odr\u00e1 <span class=\"_ _b\"></span>destinarse a <span class=\"_ _b\"></span>eliminar <span class=\"_ _0\"></span>resultado<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ontables <span class=\"_ _b\"></span>negativos, au<span class=\"_ _b\"></span>mentar el <span class=\"_ _b\"></span>capital <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ocial o, asimismo, ser <span class=\"_ _0\"></span>traspasada<span class=\"_ _0\"></span> a otras re<span class=\"_ _0\"></span>servas de libre di<span class=\"_ _0\"></span>stribuci\u00f3n. 13<span class=\"ls15\">.3</span> Prima de emisi\u00f3n  <span class=\"_ _12\"> </span>La Sociedad dominante no tiene prima de emisi\u00f3n. 13.4 Reserva legal  <span class=\"_ _12\"> </span>De <span class=\"_ _b\"></span>acu<span class=\"_ _1\"></span>erdo <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>Ley <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>Sociedades <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Capital<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>espa\u00f1ola, <span class=\"_ _b\"></span>debe de<span class=\"_ _0\"></span>stinarse <span class=\"_ _0\"></span>una <span class=\"_ _b\"></span>cifra <span class=\"_ _b\"></span>igual <span class=\"_ _b\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>10% <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>beneficio del ejercicio a la reserva legal hasta que \u00e9sta alcance, al menos, el 20% del capital social.  <span class=\"_ _12\"> </span><span class=\"ls11\">La <span class=\"_ _7\"></span></span>reserva <span class=\"_ _7\"></span>legal <span class=\"_ _7\"></span>podr\u00e1 <span class=\"_ _7\"></span>utili<span class=\"_ _1\"></span>zarse <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>aumentar <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>capital <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>sald<span class=\"_ _1\"></span>o <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>excede <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>10% <span class=\"_ _7\"></span>del capital <span class=\"_ _6\"></span>ya <span class=\"_ _6\"></span>aumentado. <span class=\"_ _6\"></span>Salvo <span class=\"_ _7\"></span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>finalidad <span class=\"_ _6\"></span>mencionada <span class=\"_ _6\"></span>anteriormente <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>mientras <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>supere <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>20% <span class=\"_ _6\"></span>del capital <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ocial, <span class=\"_ _a\"></span>esta <span class=\"_ _7\"></span>reserva <span class=\"_ _a\"></span>s\u00f3lo <span class=\"_ _7\"></span>podr\u00e1 <span class=\"_ _7\"></span>destinarse <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>co<span class=\"_ _1\"></span>mpensaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>siempre <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _a\"></span>existan otras reservas disponibles suficientes para este fin.  <span class=\"_ _12\"> </span>Al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>esta <span class=\"_ _a\"></span>reserva <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>encontraba <span class=\"_ _1\"></span>completamente <span class=\"_ _1\"></span>constituida<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>impo<span class=\"_ _1\"></span>rte su<span class=\"_ _1\"></span>perior <span class=\"_ _1\"></span>al 20% del capital social.<span class=\"_ _2a\"> </span>13<span class=\"ls15\">.5</span> Acciones propias El movimiento del ep\u00edgrafe \u201cAcciones propias\u201d durante el ejercicio 20<span class=\"ff3\">23 ha sido el siguiente: </span>N\u00famero de Acciones Importe  (M<span class=\"ls0\">iles de Euros) </span>Saldo a 31.12.2022  69.244 380<span class=\"ls0\"> </span>Adquisiciones 101.088 637<span class=\"ls0\"> </span>Enajenaciones (95.806) (<span class=\"ls11\">604</span>) Saldo a 31.12.2023 (*) 74.526 413<span class=\"ls0\"> </span> <span class=\"_ _12\"> </span><span class=\"fs6\">(*) Precio medio<span class=\"_ _0\"></span> de adquisici\u00f3n<span class=\"_ _0\"></span> de 5,54 <span class=\"ls7\">euros</span>. </span>El movimiento del ep\u00edgrafe \u201cAcciones propias\u201d durante el <span class=\"ff3\">ejercicio 2022 fue el siguiente: </span>N\u00famero de Acciones Importe (en miles de Euros) Saldo a 31.12.2021  71.841 399<span class=\"ls0\"> </span>Adquisiciones 172.269 1.043 Enajenaciones (174.866) (1.062) Saldo a 31.12.2022 (*) 69.244 380<span class=\"ls0\"> </span> <span class=\"_ _12\"> </span><span class=\"fs6\">(*) Precio medio<span class=\"_ _0\"></span> de adquisici\u00f3n de<span class=\"_ _b\"></span> 5,<span class=\"_ _1\"></span><span class=\"ls7\">48</span> euros. </span>Las <span class=\"_ _a\"></span>acciones <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>poder <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>\u00e9sta <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _a\"></span>sociedades <span class=\"_ _a\"></span>filiales <span class=\"_ _a\"></span>(o <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _a\"></span>tercero <span class=\"_ _a\"></span>que obre  por  cuenta  d<span class=\"_ _0\"></span>e  la  Socie<span class=\"_ _0\"></span>dad  dominante)  representan  el  0,30%  del <span class=\"_ _d\"> </span>capital  social  de <span class=\"_ _d\"> </span>Azkoyen,  S.A. (porcentaje similar a 31 de diciembre de 2022).  <span class=\"_ _12\"> </span><span class=\"ls22\">A <span class=\"_ _1\"></span></span>31<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23 <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lor <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>cotizaci\u00f3n <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>acci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>Azkoyen, <span class=\"_ _a\"></span>S.A. <span class=\"_ _a\"></span>era <span class=\"_ _1\"></span><span class=\"ls11\">de <span class=\"_ _a\"></span></span>6,36 <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>acc<span class=\"_ _1\"></span>i\u00f3n (6,18 euros por acci\u00f3n a 31 de diciembre de 2022). La <span class=\"_ _b\"></span>Junta G<span class=\"_ _0\"></span>eneral <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Accionistas <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>Azkoyen, <span class=\"_ _b\"></span>S.A. <span class=\"_ _b\"></span>de <span class=\"ls11\">11</span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>junio <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>2021 <span class=\"_ _b\"></span>dio <span class=\"_ _b\"></span>autorizaci\u00f3n, <span class=\"_ _b\"></span>por el<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>plazo <span class=\"_ _b\"></span>m\u00e1ximo de <span class=\"_ _7\"></span>5 <span class=\"_ _7\"></span>a\u00f1os, <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acciones <span class=\"_ _7\"></span>propias, <span class=\"_ _7\"></span>directamente <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>trav\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>sociedades <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>y deleg\u00f3 <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>Consejo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>Administraci\u00f3n <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>facultades <span class=\"_ _7\"></span>necesarias <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>llo, <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>antenerlas <span class=\"_ _a\"></span>en cartera, <span class=\"_ _1\"></span>enajenarlas o, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>caso, pro<span class=\"_ _1\"></span>poner a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Junta General <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Accionistas <span class=\"_ _1\"></span>su amortizaci\u00f3n. <span class=\"_ _1\"></span>Todo <span class=\"_ _1\"></span>ello <span class=\"_ _1\"></span>de conformidad <span class=\"_ _9\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>l\u00edmites <span class=\"_ _9\"> </span>establecidos <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>art\u00edculo <span class=\"_ _9\"></span>146<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>la <span class=\"_ _6\"></span>Le<span class=\"_ _1\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>Sociedades <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>Cap<span class=\"_ _1\"></span>ital <span class=\"_ _9\"></span>y <span class=\"_ _6\"></span>dem\u00e1s disposiciones <span class=\"_ _1\"></span>legales, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mo <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>continuaci\u00f3n <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>expresan: <span class=\"_ _1\"></span>(i) <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>nominal <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _a\"></span>acciones adquiridas, sum\u00e1ndose <span class=\"_ _b\"></span>a las q<span class=\"_ _0\"></span>ue ya <span class=\"_ _b\"></span>se posean, <span class=\"_ _0\"></span>no exc<span class=\"_ _0\"></span>eda, en <span class=\"_ _b\"></span>ca<span class=\"_ _1\"></span>da <span class=\"_ _0\"></span>momento, de<span class=\"_ _0\"></span>l 10% <span class=\"_ _b\"></span>del capital <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>uscrito, <span class=\"_ _0\"></span>(ii) que <span class=\"_ _8\"> </span>la <span class=\"_ _9\"> </span>adquisici\u00f3n <span class=\"_ _d\"> </span>permita <span class=\"_ _9\"> </span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>sociedad <span class=\"_ _8\"> </span>adquiriente <span class=\"_ _9\"> </span>dotar <span class=\"_ _8\"> </span>una <span class=\"_ _8\"> </span>reserva <span class=\"_ _9\"> </span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _9\"> </span>acciones <span class=\"_ _8\"> </span>propias <span class=\"_ _8\"> </span>seg\u00fan <span class=\"_ _9\"> </span>se prescribe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Norma <span class=\"_ _1\"></span>3\u00aa <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Art\u00edculo <span class=\"_ _1\"></span>148 <span class=\"_ _1\"></span>c) <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Ley d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Sociedades de <span class=\"_ _1\"></span>Cap<span class=\"_ _1\"></span>ital, sin <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>isminuir el <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>la reserva  legal  o  estatutariamente  in<span class=\"_ _0\"></span>disponibles,  (iii)  que <span class=\"_ _d\"> </span>las<span class=\"_ _1\"></span>  acciones  adquiridas  se  h<span class=\"_ _0\"></span>allen  \u00edntegramente desembolsadas <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>(iv) <span class=\"_ _f\"> </span>que <span class=\"_ _f\"> </span>el <span class=\"_ _e\"> </span>precio <span class=\"_ _f\"> </span>o <span class=\"_ _f\"> </span>contraprestaci\u00f3n <span class=\"_ _f\"> </span>m\u00ednimo <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>m\u00e1ximo <span class=\"_ _f\"> </span>para <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>adquisici\u00f3n <span class=\"_ _f\"> </span>sean, respectivamente, <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ominal <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>acciones <span class=\"_ _7\"></span>adquiridas, <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>valor <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>otizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>mismas <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>un mercado secundario oficial en el momento de la adquisici\u00f3n<span class=\"_ _2a\"> </span>13<span class=\"ls15\">.6</span> Reserva para acciones propias  <span class=\"_ _12\"> </span>De <span class=\"_ _1\"></span>acuerdo <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>Ley <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Sociedades <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Capital<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span><span class=\"ls11\">de <span class=\"_ _1\"></span></span>constituir <span class=\"_ _a\"></span>una <span class=\"_ _1\"></span>reserva <span class=\"_ _1\"></span>indisponible <span class=\"_ _1\"></span>equivalente a<span class=\"_ _1\"></span>l importe <span class=\"_ _b\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>que <span class=\"_ _b\"></span>figuran c<span class=\"_ _0\"></span>ontabilizadas <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>acciones <span class=\"_ _b\"></span>de Az<span class=\"_ _0\"></span>koyen, <span class=\"_ _b\"></span>S.A. (Notas 1<span class=\"_ _0\"></span>3.2 <span class=\"_ _b\"></span>y 13.<span class=\"_ _0\"></span>5). <span class=\"_ _b\"></span>Al 31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>diciembre de 2023 dicha reserva se encuentra constituida en el consolidado con reservas de la Sociedad domina<span class=\"_ _0\"></span>nte<span class=\"_ _1\"></span>.  <span class=\"_ _12\"> </span>Esta  reserva <span class=\"_ _8\"> </span>ser\u00e1  de <span class=\"_ _d\"> </span>libre  d<span class=\"_ _0\"></span>isposici\u00f3n  c<span class=\"_ _0\"></span>uando  desa<span class=\"_ _0\"></span>parezcan <span class=\"_ _d\"> </span>las  circunstanc<span class=\"_ _0\"></span>ias  que <span class=\"_ _8\"> </span>han  obligado <span class=\"_ _8\"> </span>a<span class=\"_ _1\"></span>  s<span class=\"_ _0\"></span>u constituci\u00f3n.<span class=\"ff9\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "13.7 Contribuci\u00f3n de las sociedades al resultado  <span class=\"_ _12\"> </span>La <span class=\"_ _7\"></span>contribuci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ociedades <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span>consolidado <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>eje<span class=\"_ _1\"></span>rcicios <span class=\"_ _7\"></span><span class=\"ls11\">20</span>23 <span class=\"_ _a\"></span><span class=\"ls17\">y </span>20<span class=\"ls0\">22 tiene el siguiente detalle:<span class=\"_ _2a\"> </span></span>Miles de euros 20<span class=\"ls0\">23 </span>202<span class=\"ls0\">2 </span>Azkoyen S.A. 5.367 2.725 Subgrupo Primion 1.198 4.166 Coges S.p.A. 5.578 3.711 Coffetek, Ltd. 2.579 2.902 Coges Mobile Solutions, S.R.L. 221<span class=\"ls0\"> </span>185<span class=\"ls0\"> </span>Azkoyen Comercial Deutschland GmbH 208<span class=\"ls0\"> </span>137<span class=\"ls0\"> </span>Azkoyen France, S.A.R.L. 148<span class=\"ls0\"> </span>93<span class=\"ls0\"> </span>Azkoyen Portugal, Sociedade Unipessoal, Lda. (4) 62<span class=\"ls0\"> </span>Coges Espa\u00f1a Medios de Pago, S.L. 2 2 Azkoyen Colombia, SAS 100<span class=\"ls0\"> </span>(21) Azkoyen Andina, SAS 970<span class=\"ls0\"> </span>192<span class=\"ls0\"> </span>Azkoyen USA, Inc. 780<span class=\"ls0\"> </span>644<span class=\"ls0\"> </span>Ascaso Factory, S.L.U. (62) 298<span class=\"ls0\"> </span>SIA Vendon 411<span class=\"ls0\"> </span>(79) Beneficio consolidado  17.<span class=\"ls0\">496 </span>15.017 13.8 <span class=\"ls16\">Di</span>stribuci\u00f3n de beneficios El <span class=\"_ _9\"> </span>23 <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>junio <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"> </span>la <span class=\"_ _9\"></span>Junta <span class=\"_ _9\"></span>General <span class=\"_ _9\"></span>Ordinaria <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>Accionistas <span class=\"_ _9\"> </span>aprob\u00f3 <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>propuesta <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>aplicaci\u00f3n <span class=\"_ _9\"></span>del<span class=\"_ _0\"></span> resultado d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _b\"></span>social cerrado <span class=\"_ _b\"></span>a 3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>iciembre <span class=\"_ _b\"></span>de 2022 de <span class=\"_ _b\"></span>Azkoyen, S.A <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>detalla a <span class=\"_ _b\"></span>continuaci\u00f3n (en miles de euros): 20<span class=\"ls0\">22 </span>Base de reparto    <span class=\"ls0\">Resultado del ejercicio </span>10.879 Distribuci\u00f3n     <span class=\"ls0\">A reservas voluntarias </span>6.374     <span class=\"ls0\">A dividendos </span>4.505 Los  dividendos  equivalen  al  <span class=\"ls7\">30</span>%  del  beneficio  consolidad<span class=\"_ _0\"></span>o  (despu\u00e9s  de impuestos) del ejer<span class=\"_ _0\"></span>cicio 2022. La propuesta de <span class=\"_ _0\"></span>aplicaci\u00f3n del<span class=\"_ _0\"></span> resultado de la Soc<span class=\"_ _0\"></span>iedad dominante de<span class=\"_ _0\"></span>l ejercicio <span class=\"_ _0\"></span>finalizado el <span class=\"_ _0\"></span>31 de di<span class=\"_ _0\"></span>ciembre de 2023 se expone en la Nota 24. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "13.9 Ajustes por cambios de valor Diferencias de cambio - conversi\u00f3n  <span class=\"_ _12\"> </span>Este ep\u00edgrafe <span class=\"_ _b\"></span>del balance <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>situaci\u00f3n <span class=\"_ _0\"></span>consolidado <span class=\"_ _0\"></span>recoge <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las d<span class=\"_ _0\"></span>iferencias <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>ambio q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se producen al <span class=\"_ _1\"></span>convertir a <span class=\"_ _1\"></span>euros<span class=\"_ _1\"></span> los s<span class=\"_ _1\"></span>aldos en <span class=\"_ _1\"></span>las monedas<span class=\"_ _1\"></span> funcional<span class=\"ls19\">es<span class=\"_ _1\"></span></span> <span class=\"ls11\">de <span class=\"_ _1\"></span><span class=\"ls23\">la</span></span>s <span class=\"_ _1\"></span>entidades consolidadas <span class=\"_ _1\"></span>Coffetek, Ltd., <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _a\"></span>Andina, <span class=\"_ _7\"></span>SAS, <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _a\"></span>Colombia, <span class=\"_ _7\"></span>SAS <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _a\"></span>USA <span class=\"_ _7\"></span>Inc., <span class=\"_ _7\"></span>cuyas <span class=\"_ _a\"></span>monedas <span class=\"_ _7\"></span>funcional<span class=\"ls19\">es</span> <span class=\"_ _7\"></span>son distintas del euro.  <span class=\"_ _12\"> </span>El movimiento del saldo de este ep\u00edgrafe a lo largo de los ejercicios 2023 y 2022 se presenta seguidamente: Miles de euros 20<span class=\"ls0\">23 </span>202<span class=\"ls0\">2 </span>Saldo inicial (1.678) (904) Variaci\u00f3n neta  458<span class=\"ls0\"> </span>(774) Saldo final (1.220) (1.678) De los que por conversi\u00f3n de: Coffetek, Ltd. (<span class=\"ls11\">908</span>) (1.179) Azkoyen Andina, SAS y Azkoyen Colombia, SAS (<span class=\"ls11\">262</span>) (484) Azkoyen USA, Inc. (<span class=\"ls11\">50)</span> (15) 13.10 Riesgos a los que se enfrenta el Grupo Azkoyen como consecuencia de su exposici\u00f3n a la libra. A 31 <span class=\"_ _b\"></span>de diciembre <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>023, el <span class=\"_ _b\"></span>Grupo Azkoyen, <span class=\"_ _b\"></span>a trav\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>participada Coffete<span class=\"_ _0\"></span>k, <span class=\"_ _0\"></span>Ltd., se <span class=\"_ _b\"></span>ha situado <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>na cifra de<span class=\"ls0\"> <span class=\"_ _9\"> </span>negocios <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>24.194 <span class=\"_ _9\"></span>miles <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>euros, <span class=\"_ _9\"> </span>(25.199 <span class=\"_ _9\"></span>miles <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _9\"> </span>2022)<span class=\"_ _1\"></span>. <span class=\"_ _9\"> </span>Las <span class=\"_ _9\"> </span>perspectivas <span class=\"_ _9\"></span>para </span>ejercicios posteriores es mantenerse en estos niveles de actividad. La <span class=\"_ _7\"></span>mayor <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ingresos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>gastos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Coffetek, <span class=\"_ _7\"></span>Ltd., <span class=\"_ _7\"></span>domiciliada <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>Bristol <span class=\"_ _6\"></span>(Reino <span class=\"_ _7\"></span>Unido) <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>encuentran determinados en libras <span class=\"_ _0\"></span>esterlinas. Su a<span class=\"_ _0\"></span>ctividad incluye el <span class=\"_ _0\"></span>dise\u00f1o, la f<span class=\"_ _0\"></span>abricaci\u00f3n y la <span class=\"_ _0\"></span>comercializaci\u00f3n de <span class=\"_ _0\"></span>m\u00e1quinas de <span class=\"_ _6\"></span>caf\u00e9 <span class=\"_ _9\"></span>auto<span class=\"_ _0\"></span>m\u00e1ticas <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>la <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span>ndu<span class=\"_ _1\"></span>strial <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Vending <span class=\"_ _6\"></span>y <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>sector <span class=\"_ _6\"></span>Horeca. <span class=\"_ _9\"></span>Consid\u00e9rese <span class=\"_ _7\"></span>lo <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span>ndicado <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _9\"></span>Nota <span class=\"_ _7\"></span>4. Respecto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>rentabilidad, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>pes<span class=\"_ _1\"></span>ar <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>efecto <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cambio <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>ventas, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>hecho <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>que, <span class=\"_ _a\"></span>asimismo, <span class=\"_ _a\"></span>la mayor <span class=\"_ _a\"></span>parte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>sus <span class=\"_ _a\"></span>gastos <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>encuentren <span class=\"_ _a\"></span>denominados <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>bras <span class=\"_ _a\"></span>este<span class=\"_ _1\"></span>rlinas, <span class=\"_ _a\"></span>hace <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>sea <span class=\"_ _a\"></span>tan <span class=\"_ _a\"></span>importante <span class=\"_ _a\"></span>el impacto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>resultados. <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ej<span class=\"_ _1\"></span>ercicio 2<span class=\"_ _1\"></span>023, <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>rededor <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>90% <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>ventas <span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>ternas <span class=\"_ _1\"></span>totales s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>generaron en <span class=\"_ _9\"> </span>libras <span class=\"_ _9\"> </span>esterlinas <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>ara <span class=\"_ _9\"> </span>su <span class=\"_ _9\"> </span>mercado <span class=\"_ _9\"> </span>dom\u00e9stico <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>Reino <span class=\"_ _9\"> </span>Uni<span class=\"_ _1\"></span>do <span class=\"_ _9\"> </span>y, <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>resto<span class=\"_ _1\"></span>, <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>dirigieron <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>otros <span class=\"_ _9\"> </span>mercados<span class=\"_ _a\"></span> (alrededor del 79% en 2022<span class=\"ls18\">).</span>  Respecto a los activos en el Reino Unido, como se indica m\u00e1s arriba<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>en el ejercicio 2023 se han registrado en el ep\u00edgrafe <span class=\"_ _1\"></span>\u201cDiferencias <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Con<span class=\"_ _1\"></span>versi\u00f3n\u201d <span class=\"_ _1\"></span>unos <span class=\"_ _a\"></span><span class=\"ff3\">2<span class=\"ls11\">44</span> m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diferencias <span class=\"_ _a\"></span>positivas <span class=\"_ _1\"></span>surgidas <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>\u00e1sicamente <span class=\"_ _1\"></span>en </span>el <span class=\"_ _a\"></span>proceso <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>conversi\u00f3n <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambio <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>cierre <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ctivos <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>encionada <span class=\"_ _1\"></span>entidad consolidada brit\u00e1nica. A <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023, <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>omparada <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>cifra <span class=\"_ _6\"></span>de <span class=\"_ _a\"></span>co<span class=\"_ _1\"></span>tizaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cierre <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>2022, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>libra <span class=\"_ _7\"></span>esterlina <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>ha apreciado <span class=\"_ _9\"></span><span class=\"ls11\">un <span class=\"_ _7\"></span></span>2% <span class=\"_ _9\"></span>(0,8691 <span class=\"_ _6\"></span>y <span class=\"_ _9\"></span>0,8869 <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _9\"></span>2023 <span class=\"_ _6\"></span>y <span class=\"_ _9\"></span>2022, <span class=\"_ _6\"></span>respectivamente). <span class=\"_ _9\"></span>C<span class=\"_ _0\"></span>omparando <span class=\"_ _6\"></span>con <span class=\"_ _9\"></span>los <span class=\"_ _6\"></span>tipos <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ambio medios, <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>libra <span class=\"_ _9\"></span>esterlina <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>ha <span class=\"_ _9\"> </span>depreciado <span class=\"_ _9\"> </span>en <span class=\"_ _6\"></span>2023 <span class=\"_ _9\"></span>un <span class=\"_ _6\"></span>2% <span class=\"_ _9\"></span>frente <span class=\"_ _6\"></span>al <span class=\"_ _9\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>(<span class=\"_ _1\"></span>0,8698 <span class=\"_ _6\"></span>y <span class=\"_ _9\"> </span>0,8528 <span class=\"_ _6\"></span>en <span class=\"_ _9\"> </span>2023 <span class=\"_ _6\"></span>y <span class=\"_ _9\"> </span>2022<span class=\"ls13\">, </span>respectivamente).  El Grupo controla lo<span class=\"_ _0\"></span>s posibles riesgos q<span class=\"_ _0\"></span>ue el impacto <span class=\"_ _0\"></span>de la li<span class=\"_ _0\"></span>bra pueda tener <span class=\"_ _0\"></span>en sus estado<span class=\"_ _0\"></span>s financieros mediante la revisi\u00f3n peri\u00f3dica d<span class=\"_ _0\"></span>e los indicadores externos e <span class=\"_ _0\"></span>internos que <span class=\"_ _0\"></span>afectan a la <span class=\"_ _0\"></span>evoluci\u00f3n de la <span class=\"_ _0\"></span>actividad y a los <span class=\"_ _0\"></span>flujos<span class=\"_ _0\"></span> de efectivos resultante<span class=\"ls17\">s.</span> Actualmente <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>viene <span class=\"_ _8\"> </span>realizando <span class=\"_ _9\"> </span>transacciones <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>obertura <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>tipo <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>cambio, <span class=\"_ _9\"> </span>si <span class=\"_ _8\"> </span>bien, <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>forma espec\u00edfica, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>est\u00e1 <span class=\"_ _1\"></span>monitorizando <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tipo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cambio <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>relaci\u00f3n con <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ociedad d<span class=\"_ _1\"></span>ependiente <span class=\"_ _1\"></span>Coffetek, Ltd. <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>libra <span class=\"_ _1\"></span>esterlina. <span class=\"_ _1\"></span>Cabe des<span class=\"_ _1\"></span>tacar <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>mayor <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>transacciones <span class=\"_ _1\"></span>(ingresos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>gastos) <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>se realizan en euros (porcentaje cercano al 85% en ambos casos). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-26": {
   "value": "13.11 Intereses minoritarios   El movimiento en este ep\u00edgrafe del balance de situaci\u00f3n consolidado es el siguiente: Miles de euros Saldo a 31 de diciembre de 2021 199 De los que: Por Coges Mobile Solutions, S.R.L. 199 Reducci\u00f3n de capital  (169) Resultado atribuido a intereses minoritarios en 2022 104 Saldo a 31 de diciembre de 2022 134 De los que: Por Coges Mobile Solutions, S.R.L. 134 Resultado atribuido a intereses minoritarios 161 Devoluci\u00f3n aportaci\u00f3n patrimonial (104) Saldo a 31 de diciembre de 2023 191 De los que: Por Coges Mobile Solutions, S.R.L. 191",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "<div class=\"c w40 h25 gs1d8\"><div class=\"t m0 x1e h2 y62c ff1 fs0 fc0 sc0 ls0 ws0\">14. <span class=\"_ _19\"> </span>Provisiones y contingencias  </div><div class=\"t m0 xee h34 y62d ff3 fs0 fc0 sc0 ls0 ws0\">El <span class=\"_ _1\"></span>movimiento que <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>tenido lugar <span class=\"_ _1\"></span>en e<span class=\"_ _1\"></span>l saldo <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>Provisiones n<span class=\"_ _1\"></span>o corrientes <span class=\"_ _1\"></span>del b<span class=\"_ _1\"></span>alance de <span class=\"_ _1\"></span>situaci\u00f3n consolidado </div><div class=\"t m0 xee h34 y62e ff3 fs0 fc0 sc0 ls11 ws0\">en <span class=\"ls0\">los ejercicios 2023 <span class=\"ls14\">y </span></span>20<span class=\"ls0\">22 ha sido el siguiente:<span class=\"_ _2a\"> </span></span><span class=\"ls0\"> </span></div></div>Miles de euros 20<span class=\"ls0\">23 </span>2022<span class=\"ls0\"> </span>Saldo inicial 623<span class=\"ls0\"> </span>287<span class=\"ls0\"> </span>Dotaciones 634<span class=\"ls0\"> </span>373<span class=\"ls0\"> </span>Aplicaciones y otros traspasos - (21) Reversiones  (<span class=\"ls11\">50</span>) (13) Diferencias de conversi\u00f3n 1 (3) Saldo final 1.208 623<span class=\"ls0\"> </span>Que incluye Provisi\u00f3n medioambiental  8 42<span class=\"ls0\"> </span>Provisi\u00f3n para costes de restituci\u00f3n 64<span class=\"ls0\"> </span>62<span class=\"ls0\"> </span>Provisi\u00f3n para retribuciones a largo plazo 9<span class=\"ls11\">88</span> 333<span class=\"ls0\"> </span>Otras provisiones no corrientes 148<span class=\"ls0\"> </span>186<span class=\"ls0\"> </span>Medioambiental<span class=\"ls15\">. <span class=\"_ _7\"></span></span>Provisi\u00f3n <span class=\"_ _6\"></span>no <span class=\"_ _7\"></span>corriente <span class=\"_ _6\"></span>constituida <span class=\"_ _6\"></span>para <span class=\"_ _7\"></span>residuos <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>aparatos <span class=\"_ _7\"></span>el\u00e9ctricos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el<span class=\"_ _1\"></span>ectr\u00f3nicos<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se explica en la Nota 31.<span class=\"_ _2a\"> </span>Restituci\u00f3n<span class=\"ls13\">. <span class=\"_ _a\"></span></span>Incluye <span class=\"_ _1\"></span><span class=\"ls11\">64</span> <span class=\"_ _1\"></span>miles de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>(62 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros a <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2022<span class=\"_ _1\"></span>) p<span class=\"_ _1\"></span>ara <span class=\"_ _1\"></span>costes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>restituci\u00f3n asociados <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>un <span class=\"_ _7\"></span>inmueble <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>Reino <span class=\"_ _6\"></span>Unido <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>r\u00e9gimen <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>arrendamiento <span class=\"_ _7\"></span>(el <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _7\"></span>arrendatario). <span class=\"_ _7\"></span>Dichos costes han sido <span class=\"_ _1\"></span>reconocidos inicialmente como parte del <span class=\"_ _1\"></span>coste del activo <span class=\"_ _1\"></span>por derecho de uso <span class=\"_ _1\"></span>(<span class=\"_ _a\"></span>Nota 6). Conforme a <span class=\"_ _a\"></span>lo <span class=\"_ _a\"></span>estipulado <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>contrato <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>alquiler, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>deber\u00e1 <span class=\"_ _a\"></span>devolver <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nmueble <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>mismo <span class=\"_ _a\"></span>estado <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>fue recibido.<span class=\"_ _2a\"> </span> Provisi\u00f3n para retribuciones a largo plazo.  En <span class=\"_ _1\"></span>julio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2022, <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>objetivo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>incentivar <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>permanencia <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>personal <span class=\"_ _1\"></span>clave <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>SIA Vendon <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>Nota <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.2.b<span class=\"ls15\">.)</span> se constituy\u00f3 <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>incentivo <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>largo <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>\u201c2022<span class=\"_ _1\"></span><span class=\"ff3\">-</span>2024\u201d <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>miembros <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>la c<span class=\"_ _1\"></span>itada c<span class=\"_ _1\"></span>ompa\u00f1\u00eda. La <span class=\"_ _a\"></span>obtenci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>este incentivo <span class=\"_ _b\"></span>extraordinario <span class=\"_ _b\"></span>pagadero <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>30 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ab<span class=\"_ _1\"></span>ril <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span>estar\u00e1 <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>upeditada <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>cumplimiento <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>determinados<span class=\"_ _0\"></span> requisitos <span class=\"_ _0\"></span>cumulativos <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ncluyendo, <span class=\"_ _0\"></span>entre <span class=\"_ _b\"></span>otros: (i) <span class=\"_ _b\"></span>el cumplimiento <span class=\"_ _b\"></span>de un <span class=\"_ _b\"></span>objetivo <span class=\"_ _0\"></span>econ\u00f3mico <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>lurianual <span class=\"_ _b\"></span>relacionado con las ventas <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> el EB<span class=\"_ _0\"></span>ITDA de dicha <span class=\"_ _0\"></span>compa\u00f1\u00eda al 3<span class=\"_ _0\"></span>1 de <span class=\"_ _0\"></span>diciembre de lo<span class=\"_ _0\"></span>s ejercicios <span class=\"_ _0\"></span>2022, 2023 y <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>024 y (i<span class=\"_ _0\"></span>i) que e<span class=\"_ _1\"></span><span class=\"ls24\">l </span>personal <span class=\"_ _1\"></span>mantenga <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>ininterrumpida <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _1\"></span>laboral <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>SIA <span class=\"_ _1\"></span>Vendon <span class=\"_ _1\"></span>hasta <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>30 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>abril <span class=\"_ _1\"></span>de 2025. <span class=\"_ _6\"></span>El <span class=\"_ _7\"></span>im<span class=\"_ _1\"></span>porte <span class=\"_ _7\"></span>m\u00e1ximo <span class=\"_ _6\"></span>agregado <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>percibi<span class=\"_ _1\"></span>r <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>dicho <span class=\"_ _7\"></span>personal <span class=\"_ _6\"></span>clave <span class=\"_ _6\"></span>ser\u00e1 <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>1.000 <span class=\"_ _6\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>un cumplimiento <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>objetivo <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>100%. <span class=\"_ _a\"></span>A <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>3<span class=\"ffa\">, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cProvisiones <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>largo <span class=\"_ _a\"></span>plazo\u201d <span class=\"_ _a\"></span>incluye </span>una provisi\u00f3n por este <span class=\"_ _1\"></span>concepto de <span class=\"_ _1\"></span>666 miles de euros <span class=\"_ _1\"></span>(Nota 20.2<span class=\"ls18\">) <span class=\"_ _1\"></span></span>(333 miles de euros a 31 <span class=\"_ _1\"></span>de diciembre 2022).<span class=\"_ _1\"></span> El pago final depender\u00e1 del cumplimiento del plan plurianual. Por otra parte, en 2023, c<span class=\"_ _0\"></span>on el objetivo de incentivar <span class=\"_ _0\"></span>su permanencia, se <span class=\"_ _0\"></span>ha constituido un incentivo a<span class=\"_ _0\"></span> largo plazo \u201c2023<span class=\"ff3\">-</span>2025\u201d <span class=\"_ _1\"></span>para <span class=\"_ _a\"></span>12 <span class=\"_ _1\"></span>directivos, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Consejero <span class=\"_ _a\"></span><span class=\"ff3\">Delegado <span class=\"_ _1\"></span>(Nota <span class=\"_ _1\"></span>28). <span class=\"_ _a\"></span>La <span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>tenci\u00f3n de<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ste <span class=\"_ _1\"></span>incentivo </span>pagadero en <span class=\"_ _0\"></span>fecha <span class=\"_ _b\"></span>3<span class=\"_ _1\"></span>0 de <span class=\"_ _b\"></span>abril de <span class=\"_ _0\"></span>2026 <span class=\"_ _0\"></span>estar\u00e1 supeditada <span class=\"_ _b\"></span>al cumplimiento <span class=\"_ _0\"></span>de determ<span class=\"_ _0\"></span>inados requisitos <span class=\"_ _b\"></span>cumulativos incluyendo, <span class=\"_ _a\"></span>entre <span class=\"_ _1\"></span>otros: <span class=\"_ _7\"></span>(i) <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>cumplimiento <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>objetivo <span class=\"_ _1\"></span>econ\u00f3mico <span class=\"_ _a\"></span>plurianual <span class=\"_ _a\"></span>relacionado <span class=\"_ _a\"></span>con <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>EBITDA <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>la deud<span class=\"ls0\">a <span class=\"_ _1\"></span>financiera <span class=\"_ _a\"></span>neta <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>ejerc<span class=\"_ _1\"></span>icios<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2023, <span class=\"_ _a\"></span>2024 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>2025 <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(ii<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>miembros </span>mantengan <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>fo<span class=\"_ _1\"></span>rma <span class=\"_ _a\"></span>ininterrumpida <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _a\"></span>relaci\u00f3n <span class=\"_ _a\"></span>laboral <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>direcci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _7\"></span>hasta <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>30 <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>abril <span class=\"_ _a\"></span>de 2026 <span class=\"_ _b\"></span>(\u00e9sta<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>incluida). <span class=\"_ _b\"></span>El <span class=\"_ _0\"></span>importe <span class=\"_ _b\"></span>agregado <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>percibir <span class=\"_ _b\"></span>ser\u00e1 <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>2.000 <span class=\"_ _0\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>umplimi<span class=\"_ _1\"></span>ento d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>objetivo al 100%. Si no se alcanza el objetivo no tendr\u00e1n derecho a la per<span class=\"_ _0\"></span>cepci\u00f3n de ning\u00fan importe de incentivo, salvo lo indicado <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ontinuaci\u00f3n. <span class=\"_ _a\"></span>Se <span class=\"_ _a\"></span>prev\u00e9n <span class=\"_ _a\"></span>reglas <span class=\"_ _7\"></span>adicionales <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>situaciones <span class=\"_ _7\"></span>especiales. <span class=\"_ _a\"></span>Paralelamente, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad dominante ha reconocido a los miembros el derecho a percibir anticipadamente y con car\u00e1cter de no reintegrable parte <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>ci<span class=\"_ _1\"></span>tado <span class=\"_ _8\"> </span>incentivo, <span class=\"_ _8\"> </span>siempre <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>cuando <span class=\"_ _8\"> </span>se <span class=\"_ _d\"> </span>den <span class=\"_ _8\"> </span>determinados <span class=\"_ _8\"> </span>requisitos <span class=\"_ _8\"> </span>cumulativos, <span class=\"_ _8\"> </span>incluyendo: <span class=\"_ _8\"> </span>(i<span class=\"_ _1\"></span>) <span class=\"_ _8\"> </span>el cumplimiento <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>un objet<span class=\"_ _0\"></span>ivo <span class=\"_ _0\"></span>econ\u00f3mico <span class=\"_ _b\"></span>plurianual <span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>lacionado <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>el EBITDA <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>deuda f<span class=\"_ _0\"></span>inanciera <span class=\"_ _b\"></span>neta del <span class=\"_ _b\"></span>Grupo al <span class=\"_ _a\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>iciembre <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>ejercicios <span class=\"_ _a\"></span>2023 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>2024 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>(ii) <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>miembros <span class=\"_ _1\"></span>mantengan <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>ininterrumpida <span class=\"_ _a\"></span>su relaci\u00f3n <span class=\"_ _a\"></span>laboral <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>direcci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>asta <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>3<span class=\"_ _1\"></span>0 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>abril <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2025 <span class=\"_ _a\"></span>(\u00e9st<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>incluida). <span class=\"_ _a\"></span>En <span class=\"_ _a\"></span>su <span class=\"_ _7\"></span>caso, <span class=\"_ _a\"></span>el importe <span class=\"_ _b\"></span>agregado <span class=\"_ _b\"></span>m\u00e1ximo <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>anticipo <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>percibir <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>er\u00e1 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>667 <span class=\"_ _b\"></span>mil<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros. <span class=\"_ _0\"></span>A <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>023, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ep\u00edgrafe \u201cProvisiones a <span class=\"_ _b\"></span>largo plazo\u201d <span class=\"_ _0\"></span>incluye <span class=\"_ _0\"></span>una pr<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>visi\u00f3n p<span class=\"_ _0\"></span>or e<span class=\"_ _0\"></span>ste n<span class=\"_ _0\"></span>uevo i<span class=\"_ _0\"></span>ncentivo a <span class=\"_ _b\"></span>largo plazo <span class=\"_ _b\"></span>de 3<span class=\"_ _1\"></span><span class=\"ff3 ls11\">22<span class=\"ls0\"> miles <span class=\"_ _b\"></span>de euros <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> </span></span>ha sido registrada en 2023. El pago final depender\u00e1 del cum<span class=\"_ _0\"></span>plimiento del plan plurianual.<span class=\"_ _1\"></span> Otras <span class=\"_ _f\"> </span>provisiones <span class=\"_ _11\"> </span>n<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>corrien<span class=\"_ _0\"></span>tes <span class=\"_ _f\"> </span>incluyen <span class=\"_ _f\"> </span>otras <span class=\"_ _f\"> </span>constituidas <span class=\"_ _f\"> </span>por <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span><span class=\"ls12\">l <span class=\"_ _f\"> </span></span>Subgrupo <span class=\"_ _11\"> </span>Primion <span class=\"_ _f\"> </span>correspondientes <span class=\"_ _f\"> </span>al cumplimiento de <span class=\"_ _0\"></span>determinada<span class=\"ls14\">s </span>disposiciones legales<span class=\"_ _0\"></span> en d<span class=\"_ _0\"></span>istintos pa<span class=\"_ _0\"></span>\u00edses o co<span class=\"_ _0\"></span>mpromisos contractuales <span class=\"_ _0\"></span>adquiridos.  El <span class=\"_ _1\"></span>movimiento que <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>tenido lugar <span class=\"_ _1\"></span>en e<span class=\"_ _1\"></span>l saldo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Provisiones corrientes <span class=\"_ _1\"></span>del ba<span class=\"_ _1\"></span>lance de <span class=\"_ _1\"></span>situaci\u00f3n consolidado <span class=\"_ _1\"></span>en los ejercicios 2023 y 2022 ha sido el siguiente: Miles de euros 20<span class=\"ls0\">23 </span>2022<span class=\"ls0\"> </span>Saldo inicial 2.917 2.073 Dotaciones  2.037 2.378 Aplicaciones y traspasos (1.712) (1.204) Reversiones (<span class=\"ls11\">314</span>) (289) Diferencias de conversi\u00f3n 15<span class=\"ls0\"> </span>(41) Saldo final 2.943 2.917 Que incluye<span class=\"ff1\"> </span>Provisiones para operaciones de tr\u00e1fico<span class=\"ff1\"> </span>1.937 1.831 Provisiones para contratos onerosos 177<span class=\"ls0\"> </span>57<span class=\"ls0\"> </span>Provisi\u00f3n medioambiental <span class=\"ff1\"> </span>8 22<span class=\"ls0\"> </span>Provisi\u00f3n para reestructuraci\u00f3n  65<span class=\"ls0\"> </span>166<span class=\"ls0\"> </span>Provisi\u00f3n para jubilaciones  431<span class=\"ls0\"> </span>508<span class=\"ls0\"> </span>Provisiones para litigios<span class=\"ff1\"> </span>325<span class=\"ls0\"> </span>333<span class=\"ls0\"> </span>Otras operaciones de tr\u00e1fico. Estas garant\u00edas ofr<span class=\"_ _0\"></span>ecidas a los <span class=\"_ _0\"></span>clientes se enmarcan dentro <span class=\"_ _0\"></span>de la normativa v<span class=\"_ _0\"></span>igente y <span class=\"ls0\">se registran de acuerdo c<span class=\"_ _1\"></span>on la NIC 37 Provisiones, p<span class=\"_ _1\"></span>asivos contingentes y activos contingentes (contabilizadas </span>como una <span class=\"_ _0\"></span>provisi\u00f3n de <span class=\"_ _b\"></span>costo). En algun<span class=\"_ _0\"></span>os casos, <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>xisten <span class=\"_ _0\"></span>garant\u00edas adi<span class=\"_ _0\"></span>cionales a <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a dicha <span class=\"_ _b\"></span>norma<span class=\"_ _1\"></span>tiva y<span class=\"_ _0\"></span> se r<span class=\"_ _b\"></span>eg<span class=\"_ _1\"></span>istran de <span class=\"_ _9\"> </span>acuerdo <span class=\"_ _9\"> </span>con <span class=\"_ _8\"> </span>NIIF <span class=\"_ _9\"> </span>15 <span class=\"_ _9\"> </span>dentro <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _9\"> </span>ep\u00edgrafe <span class=\"_ _8\"> </span>Pasivos <span class=\"_ _9\"> </span>por <span class=\"_ _9\"></span>contrato <span class=\"_ _9\"> </span>desglosado <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>Nota <span class=\"_ _8\"> </span>12. <span class=\"_ _9\"> </span>Los <span class=\"_ _9\"> </span>diferentes conceptos que se incluyen en el saldo de \u201cProvisiones para operaciones de tr\u00e1fico\u201d son:<span class=\"_ _2a\"> </span>Provisiones para operaciones de tr\u00e1fico Miles de euros 202<span class=\"ls0\">3 </span>202<span class=\"ls0\">2 </span>Garant\u00edas ordinarias 873<span class=\"ls0\"> </span>661<span class=\"ls0\"> </span>Rappel 746<span class=\"ls0\"> </span>837<span class=\"ls0\"> </span>Otros 3<span class=\"ls11\">18</span> 333<span class=\"ls0\"> </span>Total 1.93<span class=\"ls0\">7 </span>1.831 Contratos onerosos. <span class=\"_ _0\"></span>Contiene <span class=\"_ _b\"></span>fund<span class=\"_ _1\"></span>amentalmente <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>p\u00e9rdidas remanentes <span class=\"_ _0\"></span>previstas <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n c<span class=\"_ _0\"></span>ontratos de <span class=\"_ _0\"></span>construcci\u00f3n en el Subgrupo Primion (Nota 12<span class=\"ls18\">).</span> Medioambiental. <span class=\"_ _0\"></span>Provisi\u00f3n <span class=\"_ _b\"></span>corriente constituida <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>ara <span class=\"_ _b\"></span>residuos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aparatos <span class=\"_ _b\"></span>el\u00e9ctricos <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>electr\u00f3nicos<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>explica en la Nota 31. Reestructuraci\u00f3n<span class=\"ls15\">. <span class=\"_ _b\"></span><span class=\"ls0\">Incluye <span class=\"_ _0\"></span>provisiones <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>indemnizaciones <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>espido <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>dife<span class=\"_ _1\"></span>rentes <span class=\"_ _b\"></span>entidades <span class=\"_ _b\"></span>consolidadas.  </span></span>Jubilaciones<span class=\"ls13\">. <span class=\"_ _8\"> </span></span>Provisi\u00f3n <span class=\"_ _8\"> </span>constituida <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>cobertura <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>compromisos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>la <span class=\"_ _9\"> </span>Sociedad <span class=\"_ _8\"> </span>dominante <span class=\"_ _8\"> </span>por <span class=\"_ _9\"> </span>jubilaciones parciales. Litigios.  Incluyen <span class=\"_ _7\"></span>129 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>euros <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>cobertura <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>disputas <span class=\"_ _6\"></span>legales <span class=\"_ _7\"></span>emprendidas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>terceros <span class=\"_ _7\"></span>so<span class=\"_ _1\"></span>bre <span class=\"_ _7\"></span>deficiencias <span class=\"_ _7\"></span>de calidad en<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>yectos de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>construcci\u00f3n <span class=\"_ _0\"></span>frente a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>clientes <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Subgrupo <span class=\"_ _0\"></span>Primion, <span class=\"_ _0\"></span>quienes <span class=\"_ _b\"></span>a su <span class=\"_ _b\"></span>vez reclaman <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>Pri<span class=\"_ _1\"></span>mion como proveedor (misma cifra a 31 de diciembre de 2022).<span class=\"_ _2a\"> </span>Adicionalmente, e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>saldo <span class=\"_ _0\"></span>corriente <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _b\"></span>de diciembre <span class=\"_ _b\"></span>de 2023 <span class=\"_ _b\"></span>incl<span class=\"_ _1\"></span>uye <span class=\"_ _b\"></span>una provisi\u00f3n <span class=\"_ _b\"></span>en referencia <span class=\"_ _b\"></span>al procedimient<span class=\"_ _b\"></span>o judicial, <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>diligencias <span class=\"_ _a\"></span>previas <span class=\"_ _7\"></span>n\u00ba <span class=\"_ _7\"></span>3532/2007 <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _a\"></span>sigue <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Juzgado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Instrucci\u00f3n <span class=\"_ _a\"></span>n\u00ba <span class=\"_ _7\"></span>21 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Barcelona <span class=\"_ _a\"></span>e instruido <span class=\"_ _9\"></span>contra <span class=\"_ _6\"></span>exdirectivos <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>Mutua <span class=\"_ _9\"> </span>Universal <span class=\"_ _6\"></span>Mugenat <span class=\"_ _9\"> </span>por <span class=\"_ _9\"></span>un <span class=\"_ _6\"></span>fraude <span class=\"_ _9\"></span>multimillonario <span class=\"_ _6\"></span>(acusados <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>etraer fondos de car\u00e1cter p\u00fablico que se aplicaron a conceder beneficios a m\u00e1s de 1.170 empresas entre 1998 y 2007).<span class=\"_ _0\"></span> En <span class=\"_ _a\"></span>junio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2016 <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>fue <span class=\"_ _a\"></span>llamada <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>fensa <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>responsabilidad <span class=\"_ _1\"></span>civil por <span class=\"_ _1\"></span>un total <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>373 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>calidad de<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>resunto part\u00edcipe <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>tipo <span class=\"_ _1\"></span>lucrativo. La <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante, <span class=\"_ _1\"></span>una vez <span class=\"_ _6\"></span>personado <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>ediante <span class=\"_ _7\"></span>designa <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>abogado <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>procurador, <span class=\"_ _6\"></span>pres<span class=\"_ _1\"></span>ent\u00f3 <span class=\"_ _7\"></span>su <span class=\"_ _6\"></span>escrito <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>defensa <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>abril <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2017. Actualmente,  se  est\u00e1 <span class=\"_ _11\"> </span>completando  un  informe  pericial  que  versar\u00e1  sobre  las  limitaciones  documentales  y metodolog\u00eda <span class=\"_ _1\"></span>empleada p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>los peritos <span class=\"_ _1\"></span>judiciales, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>la cu<span class=\"_ _1\"></span>antificaci\u00f3n del <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>solicita a <span class=\"_ _1\"></span>la Sociedad <span class=\"_ _11\"> </span>dominante. <span class=\"_ _11\"> </span>Tras <span class=\"_ _11\"> </span>la  presentaci\u00f3n <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>los  correspo<span class=\"_ _1\"></span>ndientes  escritos <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>defensa  po<span class=\"_ _1\"></span>r  p<span class=\"_ _1\"></span>arte  de<span class=\"_ _1\"></span>  los responsables civile<span class=\"_ _1\"></span>s a t\u00ed<span class=\"_ _1\"></span>tulo lucrativo, <span class=\"_ _1\"></span>las actuaciones se<span class=\"_ _1\"></span> remitir\u00e1n a<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>Audiencia Provincial de <span class=\"_ _1\"></span>Barcelona para la celebraci\u00f3n del Juicio Oral. <span class=\"_ _1\"></span>En el ejercicio 2016 se provision\u00f3 la to<span class=\"_ _1\"></span>talidad del importe reclamado. Pos<span class=\"_ _1\"></span>teriormente, en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2018 <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>revertieron <span class=\"_ _a\"></span>188 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>tras <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsiderar <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>mejor <span class=\"_ _a\"></span>informaci\u00f3n <span class=\"_ _1\"></span>disponible.<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>El <span class=\"_ _7\"></span>31 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e enero <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2022, <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>dict\u00f3 <span class=\"_ _a\"></span>resoluci\u00f3n <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>requer\u00eda <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>avalar <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>le reclama en <span class=\"_ _0\"></span>el procedimiento. <span class=\"_ _0\"></span>Mediante escrito <span class=\"_ _0\"></span>de 22 <span class=\"_ _0\"></span>de febr<span class=\"_ _0\"></span>ero de 2022 <span class=\"_ _0\"></span>se aport\u00f3<span class=\"_ _0\"></span> aval ba<span class=\"_ _0\"></span>ncario en <span class=\"_ _0\"></span>garant\u00eda de <span class=\"_ _0\"></span>la referida <span class=\"_ _6\"></span>cantidad. <span class=\"_ _7\"></span>El<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>26 <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>mayo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2022, <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>J<span class=\"_ _1\"></span>uzgado <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>Instrucci\u00f3n <span class=\"_ _6\"></span>21 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Barcelona <span class=\"_ _6\"></span>orden\u00f3 <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>remisi\u00f3n <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>el procedimiento <span class=\"_ _9\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _9\"> </span>Audiencia <span class=\"_ _6\"></span>Provincial <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>Bar<span class=\"_ _0\"></span>celona <span class=\"_ _9\"></span>para <span class=\"_ _6\"></span>su <span class=\"_ _9\"></span>enjuiciamiento, <span class=\"_ _6\"></span>dado <span class=\"_ _9\"> </span>as\u00ed <span class=\"_ _9\"></span>por <span class=\"_ _6\"></span>finalizada <span class=\"_ _9\"></span>la <span class=\"_ _6\"></span>fase intermedia <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _8\"> </span>mismo. <span class=\"_ _d\"> </span>Est\u00e1 <span class=\"_ _8\"> </span>pendiente  de <span class=\"_ _8\"> </span>que <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>Secci\u00f3n <span class=\"_ _8\"> </span>de  la <span class=\"_ _8\"> </span>Audiencia <span class=\"_ _d\"> </span>Provincial <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _8\"> </span>que <span class=\"_ _d\"> </span>se <span class=\"_ _8\"> </span>tu<span class=\"_ _1\"></span>rne <span class=\"_ _8\"> </span>el procedimiento <span class=\"_ _1\"></span>se\u00f1ale <span class=\"_ _a\"></span>fecha <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>celebraci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>juicio <span class=\"_ _1\"></span>oral <span class=\"_ _1\"></span>(lo <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>prev\u00e9 <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>corto <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>dada <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>multitud de <span class=\"_ _9\"> </span>partes <span class=\"_ _8\"> </span>personadas <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>rocedimiento) <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>pronuncie <span class=\"_ _8\"> </span>sobre <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>pertinencia <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _8\"> </span>medios <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>prueba <span class=\"_ _d\"> </span><span class=\"ls19\">a </span>practicarse <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>acto <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ju<span class=\"_ _1\"></span>icio <span class=\"_ _c\"></span>oral<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>propuestos.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Al <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ierre <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ejercicio <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>2 <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>2023 <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>prov<span class=\"_ _1\"></span>isionado <span class=\"_ _b\"></span>asciende a <span class=\"ls0\">185 miles de euros.<span class=\"_ _2a\"> </span></span><span class=\"ls0\"> </span>Finalmente, <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ldo <span class=\"_ _1\"></span>corriente <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3 <span class=\"_ _a\"></span>incluye <span class=\"_ _a\"></span><span class=\"ls11\">11</span> <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>(19 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>31 <span class=\"_ _a\"></span>de diciembre <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>2022<span class=\"_ _1\"></span>)<span class=\"ls15\">, <span class=\"_ _9\"> </span></span>en <span class=\"_ _9\"> </span>cobertura <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>costes <span class=\"_ _9\"> </span>legales <span class=\"_ _9\"> </span>estimados <span class=\"_ _8\"> </span>remanentes <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>Sociedad <span class=\"_ _9\"></span>dominante <span class=\"_ _9\"></span>por<span class=\"_ _0\"></span> reclamaciones de los anteriores minoritarios de Primion Te<span class=\"_ _0\"></span>chnology ante el Tribunal Regional de Stuttgart, tra<span class=\"_ _0\"></span>s el ejercicio <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>derecho <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _7\"></span>forzosa <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>orcentaje <span class=\"_ _a\"></span>restante <span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>\u201cSqueeze<span class=\"_ _a\"></span><span class=\"ff3\">-</span>out\u201d, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>cambio <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>una <span class=\"_ _a\"></span>justa compensaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>2023, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>realizado <span class=\"_ _b\"></span>pagos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>8 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>eu<span class=\"_ _1\"></span>ros. <span class=\"_ _c\"></span>En <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>022 <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>realizaron pagos <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>90 <span class=\"_ _7\"></span>mil<span class=\"_ _1\"></span>es <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros. <span class=\"_ _6\"></span>De <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>normativa <span class=\"_ _7\"></span>legal <span class=\"_ _6\"></span>alemana, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Socied<span class=\"_ _1\"></span>ad <span class=\"_ _7\"></span>dominante deber\u00e1 <span class=\"_ _6\"></span>as<span class=\"_ _1\"></span>umir <span class=\"_ _6\"></span>los <span class=\"_ _9\"></span>costes <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>egales <span class=\"_ _6\"></span>gene<span class=\"_ _1\"></span>rados <span class=\"_ _6\"></span>(incluso <span class=\"_ _6\"></span>si<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>ca<span class=\"_ _1\"></span>ntidad <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>justa <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ompensaci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span>efectivo <span class=\"_ _6\"></span>no <span class=\"_ _9\"></span>es<span class=\"_ _b\"></span> aumentada por el Tribunal). M\u00e1s adelante se facilita informaci\u00f3n adicional respecto a dichas reclamaciones.<span class=\"_ _2a\"> </span> Pa<span class=\"ls0\">sivos (y activos) contingentes </span>En <span class=\"_ _1\"></span>2019, <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>empresa <span class=\"_ _1\"></span>tercera <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Cos<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>Rica <span class=\"_ _1\"></span>inici\u00f3 <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>procedimiento j<span class=\"_ _1\"></span>udicial <span class=\"_ _1\"></span>frente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _7\"></span>dominante <span class=\"_ _1\"></span>en declaraci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>incumplimiento <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>resoluci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>contrato <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>compraventa <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>reclamaci\u00f3n <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>canti<span class=\"_ _1\"></span>dad <span class=\"_ _b\"></span>ante <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Juzgado de <span class=\"_ _a\"></span>Primera <span class=\"_ _a\"></span>Instancia <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Instrucci\u00f3n <span class=\"_ _a\"></span>n\u00ba <span class=\"_ _a\"></span>1 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Aoiz <span class=\"_ _a\"></span>(60 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>m\u00e1s <span class=\"_ _a\"></span>otros <span class=\"_ _a\"></span>importes <span class=\"_ _a\"></span>adicionales <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>da\u00f1os <span class=\"_ _a\"></span>y perjuicios, in<span class=\"_ _0\"></span>cluyendo <span class=\"_ _0\"></span>lucro <span class=\"_ _0\"></span>cesante). La <span class=\"_ _b\"></span>Sociedad dominante <span class=\"_ _0\"></span>rechaz\u00f3 <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>uestiones <span class=\"_ _0\"></span>tanto <span class=\"_ _b\"></span>f\u00e1cticas como <span class=\"_ _b\"></span>jur\u00eddicas que <span class=\"_ _9\"></span>conten\u00eda <span class=\"_ _6\"></span>en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>scrito <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _9\"> </span>demanda. <span class=\"_ _9\"></span>A<span class=\"_ _0\"></span>zkoyen, <span class=\"_ _9\"></span>S.A. <span class=\"_ _6\"></span>present\u00f3 <span class=\"_ _9\"></span>d<span class=\"_ _1\"></span>eclinatoria <span class=\"_ _9\"></span>por <span class=\"_ _6\"></span>falta <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>mpetencia <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>el Juzgado. Con fecha <span class=\"_ _1\"></span>3 de febrero <span class=\"_ _1\"></span>de 2020, el Juzgado de Aoiz a<span class=\"_ _1\"></span>cord\u00f3 la suspensi\u00f3n del curso de<span class=\"_ _1\"></span>l procedimiento, hasta <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>resoluci\u00f3n <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>misma. <span class=\"_ _b\"></span>Pos<span class=\"_ _1\"></span>teriormente, <span class=\"_ _b\"></span>el Juzgado,<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ediante <span class=\"_ _0\"></span>Auto <span class=\"_ _b\"></span>de fec<span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>octubre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2020 estim\u00f3 la declinatoria presen<span class=\"_ _1\"></span>tada por la Sociedad<span class=\"_ _1\"></span> dominante, sien<span class=\"_ _1\"></span>do recurrido por p<span class=\"_ _1\"></span>rimera vez por la <span class=\"_ _1\"></span>tercera empresa el 27 <span class=\"_ _1\"></span>de noviembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2020 ante <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Audiencia Pro<span class=\"_ _1\"></span>vincial de <span class=\"_ _1\"></span>Navarra (a<span class=\"_ _1\"></span>legando falta de<span class=\"_ _1\"></span> motivaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la resoluci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _0\"></span> de primera i<span class=\"_ _0\"></span>nstancia) mediante <span class=\"_ _0\"></span>auto n\u00ba <span class=\"_ _b\"></span>63<span class=\"_ _1\"></span>/2021 de <span class=\"_ _b\"></span>fecha 26 de m<span class=\"_ _0\"></span>arzo de <span class=\"_ _0\"></span>2021 y <span class=\"_ _b\"></span>vo<span class=\"_ _1\"></span>lviendo <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>l Juzgado <span class=\"_ _0\"></span>de Pri<span class=\"_ _0\"></span>mera Instancia <span class=\"_ _9\"></span>a <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _9\"></span>ef<span class=\"_ _0\"></span>ectos <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>que <span class=\"_ _9\"> </span>volviera <span class=\"_ _9\"></span>a <span class=\"_ _6\"></span>resolver <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>manera <span class=\"_ _6\"></span>mo<span class=\"_ _1\"></span>tivada. <span class=\"_ _6\"></span>Nuevamente <span class=\"_ _9\"> </span>el <span class=\"_ _9\"></span>Juzgado <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>Primera<span class=\"_ _0\"></span> Instancia <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Aoiz <span class=\"_ _b\"></span>estim\u00f3 la <span class=\"_ _b\"></span>declinatoria d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>manera <span class=\"_ _b\"></span>m\u00e1s<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>motivada, mediante Aut<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>n\u00ba <span class=\"_ _b\"></span>195<span class=\"_ _1\"></span>/2021 <span class=\"_ _b\"></span>de fecha <span class=\"_ _b\"></span>22 d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>junio de 2021. En el m<span class=\"_ _1\"></span>es de julio de 2021 la empresa tercera formul\u00f3 recurso de<span class=\"_ _1\"></span> apelaci\u00f3n frente al segundo Auto que volvi\u00f3 <span class=\"_ _8\"> </span>a <span class=\"_ _d\"> </span>estimar <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>declinatoria <span class=\"_ _8\"> </span>solicitando <span class=\"_ _8\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>directamente <span class=\"_ _8\"> </span>lo <span class=\"_ _8\"> </span>resuelva <span class=\"_ _8\"> </span>a <span class=\"_ _d\"> </span>Audiencia <span class=\"_ _8\"> </span>Provincial <span class=\"_ _8\"> </span>o <span class=\"_ _8\"> </span>b<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>en <span class=\"_ _8\"> </span>que, subsidiariamente, <span class=\"_ _a\"></span>vuelva <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>resolverse <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>Juzgado <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>Primera <span class=\"_ _a\"></span>Instancia <span class=\"_ _7\"></span>nuevamente <span class=\"_ _a\"></span>(y <span class=\"_ _a\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>tercera <span class=\"_ _a\"></span>vez) <span class=\"_ _7\"></span>por una <span class=\"_ _1\"></span>supuesta <span class=\"_ _a\"></span>falta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>motivaci\u00f3n. <span class=\"_ _1\"></span>La<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Sociedad<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dominante, <span class=\"_ _1\"></span>present\u00f3 <span class=\"_ _a\"></span>oposici\u00f3n <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>recurso <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>apelaci\u00f3n. <span class=\"_ _1\"></span>En fecha <span class=\"_ _1\"></span>17 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>marzo d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>2022 se <span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>t\u00f3 por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Audiencia <span class=\"_ _1\"></span>Provincial <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Navarra <span class=\"_ _1\"></span>Auto <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>estim\u00f3 <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>recurso de <span class=\"_ _8\"> </span>apelaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>te<span class=\"_ _1\"></span>rcera <span class=\"_ _9\"> </span>empresa, <span class=\"_ _d\"> </span>desestim\u00e1ndose <span class=\"_ _8\"> </span>finalmente <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>declinatoria.  Tras <span class=\"_ _9\"> </span>haber <span class=\"_ _8\"> </span>permanecido <span class=\"_ _8\"> </span>el procedimiento <span class=\"_ _a\"></span>archivado <span class=\"_ _1\"></span>durante <span class=\"_ _1\"></span>meses, <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>oficio <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>procedi\u00f3 <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>part<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>uzgado <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _1\"></span>reactivaci\u00f3n <span class=\"_ _a\"></span>d\u00e1ndose plazo <span class=\"_ _6\"></span>para <span class=\"_ _7\"></span>presentar <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ontestaci\u00f3n <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>demanda. <span class=\"_ _6\"></span>Presentada <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>misma, <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>artes <span class=\"_ _7\"></span>fueron <span class=\"_ _6\"></span>emplazadas <span class=\"_ _7\"></span>para <span class=\"_ _6\"></span>la celebraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>audiencia <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>d\u00eda <span class=\"_ _7\"></span>21 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>junio <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023, <span class=\"_ _7\"></span>siendo <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>misma <span class=\"_ _7\"></span>suspendida <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Juzgado <span class=\"_ _7\"></span>mediante Diligencia de Ordenaci\u00f3n de fecha 19 de junio<span class=\"_ _0\"></span> de 2023. Mediante Diligencia de Ordenaci\u00f3<span class=\"_ _0\"></span>n de fecha 11 de enero<span class=\"_ _0\"></span> de <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>024, <span class=\"_ _6\"></span>se <span class=\"_ _9\"></span>vuelve <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>citar <span class=\"_ _9\"></span>a <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>artes <span class=\"_ _6\"></span>para <span class=\"_ _9\"></span>la <span class=\"_ _6\"></span>celebraci\u00f3n <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _9\"></span>audiencia <span class=\"_ _7\"></span>previ<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>el <span class=\"_ _9\"></span>28 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>febrero<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>2024<span class=\"_ _0\"></span>.<span class=\"_ _a\"></span> Consideramos remota la posibilidad de un desenlace adverso.<span class=\"ff1\"> </span>Por <span class=\"_ _9\"></span>\u00faltimo, <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _9\"> </span>2017, <span class=\"_ _9\"></span>la <span class=\"_ _6\"></span>su<span class=\"_ _1\"></span>peraci\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _9\"></span>95% <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>participaci\u00f3n <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _9\"> </span>sociedad <span class=\"_ _9\"></span>dependiente <span class=\"_ _6\"></span>Primion Technology GmbH -s<span class=\"_ _1\"></span>ociedad cabecera del Subgrupo Primion <span class=\"_ _1\"></span>- permiti\u00f3 <span class=\"_ _1\"></span>el ejercicio de un derecho de a<span class=\"_ _1\"></span>dquisici\u00f3n forzosa <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>porcentaje <span class=\"_ _a\"></span>restante <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>\u201cSque<span class=\"ff3\">eze-</span>out\u201d, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>cambio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>justa <span class=\"_ _a\"></span>compensaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>efectivo <span class=\"_ _a\"></span>determinada con <span class=\"_ _9\"> </span>base <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nformes <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>spec\u00edficos <span class=\"_ _9\"> </span>(uno <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span>nterno <span class=\"_ _9\"></span>y <span class=\"_ _6\"></span>otro <span class=\"_ _9\"> </span>externo, <span class=\"_ _9\"> </span>designado <span class=\"_ _9\"></span>por <span class=\"_ _6\"></span>un <span class=\"_ _9\"> </span>juzgado). <span class=\"_ _9\"> </span>La <span class=\"_ _9\"></span>Junta <span class=\"_ _9\"></span>Ge<span class=\"_ _0\"></span>neral celebrada <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>1<span class=\"_ _1\"></span>7 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>fe<span class=\"_ _1\"></span>brero <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2017 <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>prob\u00f3 <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>transferencia <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _9\"></span>acciones <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>piedad <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>mi<span class=\"_ _1\"></span>noritarios<span class=\"_ _0\"></span> (237.247 <span class=\"_ _7\"></span>t\u00edtulos) <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>cambio <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>justa <span class=\"_ _7\"></span>compensaci\u00f3n <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>efectivo <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>total <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2.624 <span class=\"_ _a\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>(11,06 euros <span class=\"_ _6\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _6\"></span>t\u00edtulo). <span class=\"_ _9\"></span>A <span class=\"_ _7\"></span>com<span class=\"_ _1\"></span>ienzos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>abri<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>20<span class=\"_ _1\"></span>17, <span class=\"_ _6\"></span>el <span class=\"_ _9\"></span>proceso <span class=\"_ _7\"></span>qu<span class=\"_ _1\"></span>ed\u00f3 <span class=\"_ _6\"></span>formalmente <span class=\"_ _9\"></span>regi<span class=\"_ _0\"></span>strado <span class=\"_ _6\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>publicado <span class=\"_ _9\"></span>por <span class=\"_ _7\"></span>el Organismo <span class=\"_ _9\"></span>competente <span class=\"_ _6\"></span>y <span class=\"_ _9\"> </span>se <span class=\"_ _6\"></span>realiz\u00f3 <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>t<span class=\"_ _0\"></span>ransferencia <span class=\"_ _6\"></span>y <span class=\"_ _9\"> </span>pago <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _9\"></span>t\u00edtulos. <span class=\"_ _6\"></span>Tras <span class=\"_ _9\"> </span>lo <span class=\"_ _6\"></span>an<span class=\"_ _1\"></span>terior, <span class=\"_ _6\"></span>Azkoyen, <span class=\"_ _9\"> </span>S.A. <span class=\"_ _6\"></span>se convirti\u00f3 <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>accionista <span class=\"_ _7\"></span>\u00fanico <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>sociedad <span class=\"_ _7\"></span>alemana. <span class=\"_ _7\"></span>Posteriormente, <span class=\"_ _7\"></span>51 <span class=\"_ _7\"></span>anteriores <span class=\"_ _a\"></span>ac<span class=\"_ _1\"></span>cionistas <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>inoritarios solicitaron <span class=\"_ _b\"></span>una <span class=\"_ _0\"></span>revisi\u00f3n <span class=\"_ _b\"></span>de l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>razonabilidad <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>justa <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ompensaci\u00f3n <span class=\"_ _b\"></span>de e<span class=\"_ _0\"></span>fectivo <span class=\"_ _b\"></span>anteriormente <span class=\"_ _b\"></span>mencionada<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>(11,06 euros por t\u00edtulo), <span class=\"_ _0\"></span>para la t<span class=\"_ _0\"></span>otalidad de <span class=\"_ _0\"></span>los t\u00edtulos <span class=\"_ _0\"></span>adquiridos, ante <span class=\"_ _0\"></span>el Tribunal Re<span class=\"_ _0\"></span>gional de Stut<span class=\"_ _0\"></span>tgart. La demanda <span class=\"_ _0\"></span>fue<span class=\"_ _0\"></span> contestada p<span class=\"_ _1\"></span>or Azkoyen, <span class=\"_ _1\"></span>S.A. en <span class=\"_ _1\"></span>mayo <span class=\"_ _1\"></span>de 2018. <span class=\"_ _1\"></span>La ma<span class=\"_ _1\"></span>yor\u00eda de <span class=\"_ _1\"></span>las obj<span class=\"_ _1\"></span>eci<span class=\"_ _1\"></span>ones <span class=\"_ _1\"></span>han sido d<span class=\"_ _1\"></span>enegadas por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>citado<span class=\"_ _0\"></span> Tribunal en otros procedimientos. Con fecha 31 de mayo de 2022 se celebr\u00f3<span class=\"_ _1\"></span> Juicio Oral. En septiembre de 2022,<span class=\"_ _0\"></span> el Trib<span class=\"_ _1\"></span>unal decidi\u00f3 <span class=\"_ _1\"></span>en primera e<span class=\"_ _1\"></span>stancia desestimar <span class=\"_ _1\"></span>todas las <span class=\"_ _1\"></span>demandas indicando <span class=\"_ _1\"></span>que la <span class=\"_ _1\"></span>compensaci\u00f3n es <span class=\"_ _1\"></span>justa, sin <span class=\"_ _b\"></span>embargo, <span class=\"_ _b\"></span>1<span class=\"_ _1\"></span>7 <span class=\"_ _b\"></span>demandantes <span class=\"_ _b\"></span>se d<span class=\"_ _0\"></span>eclararon <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>contra <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>decisi\u00f3n. <span class=\"_ _b\"></span>Actualmente <span class=\"_ _b\"></span>est\u00e1 p<span class=\"_ _0\"></span>endiente <span class=\"_ _c\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Tribunal decida sobre los <span class=\"_ _1\"></span>pr\u00f3ximos pasos en segunda instancia. <span class=\"_ _1\"></span>No existe una indicaci\u00f3n de<span class=\"_ _1\"></span> que el ci<span class=\"_ _1\"></span>tado Tribunal pueda diferir <span class=\"_ _6\"></span>materialmente <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>justa <span class=\"_ _6\"></span>compensaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>(que <span class=\"_ _6\"></span>fue <span class=\"_ _9\"></span>validada <span class=\"_ _9\"></span>por <span class=\"_ _6\"></span>escrito <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>perito <span class=\"_ _6\"></span>externo designado <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>juzgado). <span class=\"_ _8\"> </span>En  dicho <span class=\"_ _d\"> </span>caso,  el<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>Tribunal <span class=\"_ _d\"> </span>aprobar\u00e1 <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _d\"> </span>desembolsado <span class=\"_ _8\"> </span>por  la <span class=\"_ _8\"> </span>Sociedad<span class=\"_ _1\"></span> dominante<span class=\"ls15\">. </span> Tanto <span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>202<span class=\"_ _1\"></span>3, <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>202<span class=\"_ _1\"></span>2 <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>no <span class=\"_ _7\"></span>ten\u00eda <span class=\"_ _a\"></span>otros <span class=\"_ _a\"></span>litigios <span class=\"_ _7\"></span>dignos <span class=\"_ _a\"></span>de menci\u00f3n <span class=\"_ _b\"></span>y no <span class=\"_ _c\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>habido <span class=\"_ _0\"></span>otros <span class=\"_ _b\"></span>pagos <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>rivados <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>litigios <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>im<span class=\"_ _1\"></span>porte <span class=\"_ _b\"></span>significativo. <span class=\"_ _0\"></span>En <span class=\"_ _b\"></span>general <span class=\"_ _b\"></span>los l<span class=\"_ _0\"></span>itigios <span class=\"_ _b\"></span>se refi<span class=\"_ _0\"></span>eren a <span class=\"_ _6\"></span>reclamaciones <span class=\"_ _9\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _6\"></span>realiza <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>Grup<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>Azkoyen <span class=\"_ _9\"></span>para <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>obro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>saldos <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>encidos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>favor <span class=\"_ _9\"></span>e <span class=\"_ _7\"></span>impagados <span class=\"_ _6\"></span>de clientes.  El Grupo, al<span class=\"_ _1\"></span> 31 <span class=\"_ _1\"></span>de diciembre de 20<span class=\"_ _1\"></span>23, tiene <span class=\"_ _1\"></span>registradas provisiones<span class=\"_ _1\"></span> <span class=\"ls11\">por</span> este concepto <span class=\"_ _1\"></span>en el balance <span class=\"_ _1\"></span>de situaci\u00f3n consolidado <span class=\"_ _a\"></span>adjunto <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>importe <span class=\"_ _7\"></span>(i) <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>8 <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _7\"></span><span class=\"ffa\">en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>\u201c</span>Provisiones <span class=\"_ _7\"></span>no <span class=\"_ _a\"></span>corrientes<span class=\"ffa ls18\">\u201d <span class=\"_ _7\"></span></span>(<span class=\"ls19\">42</span> <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span><span class=\"ls19\">de </span>euros <span class=\"_ _1\"></span><span class=\"ls11\">al <span class=\"_ _1\"></span></span>31<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>22) <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(ii) <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>8<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ffa\">miles <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>euros e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cProvisiones <span class=\"_ _1\"></span>corrientes\u201d <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span></span>22 <span class=\"_ _a\"></span>miles de euros al 31 de diciembre de 2022<span class=\"ls18\">) </span>(Notas 3.l y 14). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "14. <span class=\"_ _19\"> </span>Provisiones y contingencias  El <span class=\"_ _1\"></span>movimiento que <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>tenido lugar <span class=\"_ _1\"></span>en e<span class=\"_ _1\"></span>l saldo <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>Provisiones n<span class=\"_ _1\"></span>o corrientes <span class=\"_ _1\"></span>del b<span class=\"_ _1\"></span>alance de <span class=\"_ _1\"></span>situaci\u00f3n consolidado en <span class=\"ls0\">los ejercicios 2023 <span class=\"ls14\">y </span></span>20<span class=\"ls0\">22 ha sido el siguiente:<span class=\"_ _2a\"> </span></span>Miles de euros 20<span class=\"ls0\">23 </span>2022<span class=\"ls0\"> </span>Saldo inicial 623<span class=\"ls0\"> </span>287<span class=\"ls0\"> </span>Dotaciones 634<span class=\"ls0\"> </span>373<span class=\"ls0\"> </span>Aplicaciones y otros traspasos - (21) Reversiones  (<span class=\"ls11\">50</span>) (13) Diferencias de conversi\u00f3n 1 (3) Saldo final 1.208 623<span class=\"ls0\"> </span>Que incluye Provisi\u00f3n medioambiental  8 42<span class=\"ls0\"> </span>Provisi\u00f3n para costes de restituci\u00f3n 64<span class=\"ls0\"> </span>62<span class=\"ls0\"> </span>Provisi\u00f3n para retribuciones a largo plazo 9<span class=\"ls11\">88</span> 333<span class=\"ls0\"> </span>Otras provisiones no corrientes 148<span class=\"ls0\"> </span>186<span class=\"ls0\"> </span>Medioambiental<span class=\"ls15\">. <span class=\"_ _7\"></span></span>Provisi\u00f3n <span class=\"_ _6\"></span>no <span class=\"_ _7\"></span>corriente <span class=\"_ _6\"></span>constituida <span class=\"_ _6\"></span>para <span class=\"_ _7\"></span>residuos <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>aparatos <span class=\"_ _7\"></span>el\u00e9ctricos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el<span class=\"_ _1\"></span>ectr\u00f3nicos<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se explica en la Nota 31.<span class=\"_ _2a\"> </span>Restituci\u00f3n<span class=\"ls13\">. <span class=\"_ _a\"></span></span>Incluye <span class=\"_ _1\"></span><span class=\"ls11\">64</span> <span class=\"_ _1\"></span>miles de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>(62 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros a <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2022<span class=\"_ _1\"></span>) p<span class=\"_ _1\"></span>ara <span class=\"_ _1\"></span>costes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>restituci\u00f3n asociados <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>un <span class=\"_ _7\"></span>inmueble <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>Reino <span class=\"_ _6\"></span>Unido <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>r\u00e9gimen <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>arrendamiento <span class=\"_ _7\"></span>(el <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _7\"></span>arrendatario). <span class=\"_ _7\"></span>Dichos costes han sido <span class=\"_ _1\"></span>reconocidos inicialmente como parte del <span class=\"_ _1\"></span>coste del activo <span class=\"_ _1\"></span>por derecho de uso <span class=\"_ _1\"></span>(<span class=\"_ _a\"></span>Nota 6). Conforme a <span class=\"_ _a\"></span>lo <span class=\"_ _a\"></span>estipulado <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>contrato <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>alquiler, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>deber\u00e1 <span class=\"_ _a\"></span>devolver <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nmueble <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>mismo <span class=\"_ _a\"></span>estado <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>fue recibido.<span class=\"_ _2a\"> </span>Provisi\u00f3n para retribuciones a largo plazo.  En <span class=\"_ _1\"></span>julio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2022, <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>objetivo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>incentivar <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>permanencia <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>personal <span class=\"_ _1\"></span>clave <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>SIA Vendon <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>Nota <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.2.b<span class=\"ls15\">.)</span> se constituy\u00f3 <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>incentivo <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>largo <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>\u201c2022<span class=\"_ _1\"></span><span class=\"ff3\">-</span>2024\u201d <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>miembros <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>la c<span class=\"_ _1\"></span>itada c<span class=\"_ _1\"></span>ompa\u00f1\u00eda. La <span class=\"_ _a\"></span>obtenci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>este incentivo <span class=\"_ _b\"></span>extraordinario <span class=\"_ _b\"></span>pagadero <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>30 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ab<span class=\"_ _1\"></span>ril <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span>estar\u00e1 <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>upeditada <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>cumplimiento <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>determinados<span class=\"_ _0\"></span> requisitos <span class=\"_ _0\"></span>cumulativos <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ncluyendo, <span class=\"_ _0\"></span>entre <span class=\"_ _b\"></span>otros: (i) <span class=\"_ _b\"></span>el cumplimiento <span class=\"_ _b\"></span>de un <span class=\"_ _b\"></span>objetivo <span class=\"_ _0\"></span>econ\u00f3mico <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>lurianual <span class=\"_ _b\"></span>relacionado con las ventas <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> el EB<span class=\"_ _0\"></span>ITDA de dicha <span class=\"_ _0\"></span>compa\u00f1\u00eda al 3<span class=\"_ _0\"></span>1 de <span class=\"_ _0\"></span>diciembre de lo<span class=\"_ _0\"></span>s ejercicios <span class=\"_ _0\"></span>2022, 2023 y <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>024 y (i<span class=\"_ _0\"></span>i) que e<span class=\"_ _1\"></span><span class=\"ls24\">l </span>personal <span class=\"_ _1\"></span>mantenga <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>ininterrumpida <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _1\"></span>laboral <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>SIA <span class=\"_ _1\"></span>Vendon <span class=\"_ _1\"></span>hasta <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>30 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>abril <span class=\"_ _1\"></span>de 2025. <span class=\"_ _6\"></span>El <span class=\"_ _7\"></span>im<span class=\"_ _1\"></span>porte <span class=\"_ _7\"></span>m\u00e1ximo <span class=\"_ _6\"></span>agregado <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>percibi<span class=\"_ _1\"></span>r <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>dicho <span class=\"_ _7\"></span>personal <span class=\"_ _6\"></span>clave <span class=\"_ _6\"></span>ser\u00e1 <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>1.000 <span class=\"_ _6\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>un cumplimiento <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>objetivo <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>100%. <span class=\"_ _a\"></span>A <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>3<span class=\"ffa\">, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cProvisiones <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>largo <span class=\"_ _a\"></span>plazo\u201d <span class=\"_ _a\"></span>incluye </span>una provisi\u00f3n por este <span class=\"_ _1\"></span>concepto de <span class=\"_ _1\"></span>666 miles de euros <span class=\"_ _1\"></span>(Nota 20.2<span class=\"ls18\">) <span class=\"_ _1\"></span></span>(333 miles de euros a 31 <span class=\"_ _1\"></span>de diciembre 2022).<span class=\"_ _1\"></span> El pago final depender\u00e1 del cumplimiento del plan plurianual. Por otra parte, en 2023, c<span class=\"_ _0\"></span>on el objetivo de incentivar <span class=\"_ _0\"></span>su permanencia, se <span class=\"_ _0\"></span>ha constituido un incentivo a<span class=\"_ _0\"></span> largo plazo \u201c2023<span class=\"ff3\">-</span>2025\u201d <span class=\"_ _1\"></span>para <span class=\"_ _a\"></span>12 <span class=\"_ _1\"></span>directivos, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Consejero <span class=\"_ _a\"></span><span class=\"ff3\">Delegado <span class=\"_ _1\"></span>(Nota <span class=\"_ _1\"></span>28). <span class=\"_ _a\"></span>La <span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>tenci\u00f3n de<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ste <span class=\"_ _1\"></span>incentivo </span>pagadero en <span class=\"_ _0\"></span>fecha <span class=\"_ _b\"></span>3<span class=\"_ _1\"></span>0 de <span class=\"_ _b\"></span>abril de <span class=\"_ _0\"></span>2026 <span class=\"_ _0\"></span>estar\u00e1 supeditada <span class=\"_ _b\"></span>al cumplimiento <span class=\"_ _0\"></span>de determ<span class=\"_ _0\"></span>inados requisitos <span class=\"_ _b\"></span>cumulativos incluyendo, <span class=\"_ _a\"></span>entre <span class=\"_ _1\"></span>otros: <span class=\"_ _7\"></span>(i) <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>cumplimiento <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>objetivo <span class=\"_ _1\"></span>econ\u00f3mico <span class=\"_ _a\"></span>plurianual <span class=\"_ _a\"></span>relacionado <span class=\"_ _a\"></span>con <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>EBITDA <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>la deud<span class=\"ls0\">a <span class=\"_ _1\"></span>financiera <span class=\"_ _a\"></span>neta <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>ejerc<span class=\"_ _1\"></span>icios<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2023, <span class=\"_ _a\"></span>2024 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>2025 <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(ii<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>miembros </span>mantengan <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>fo<span class=\"_ _1\"></span>rma <span class=\"_ _a\"></span>ininterrumpida <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _a\"></span>relaci\u00f3n <span class=\"_ _a\"></span>laboral <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>direcci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _7\"></span>hasta <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>30 <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>abril <span class=\"_ _a\"></span>de 2026 <span class=\"_ _b\"></span>(\u00e9sta<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>incluida). <span class=\"_ _b\"></span>El <span class=\"_ _0\"></span>importe <span class=\"_ _b\"></span>agregado <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>percibir <span class=\"_ _b\"></span>ser\u00e1 <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>2.000 <span class=\"_ _0\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>umplimi<span class=\"_ _1\"></span>ento d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>objetivo al 100%. Si no se alcanza el objetivo no tendr\u00e1n derecho a la per<span class=\"_ _0\"></span>cepci\u00f3n de ning\u00fan importe de incentivo, salvo lo indicado <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ontinuaci\u00f3n. <span class=\"_ _a\"></span>Se <span class=\"_ _a\"></span>prev\u00e9n <span class=\"_ _a\"></span>reglas <span class=\"_ _7\"></span>adicionales <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>situaciones <span class=\"_ _7\"></span>especiales. <span class=\"_ _a\"></span>Paralelamente, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad dominante ha reconocido a los miembros el derecho a percibir anticipadamente y con car\u00e1cter de no reintegrable parte <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>ci<span class=\"_ _1\"></span>tado <span class=\"_ _8\"> </span>incentivo, <span class=\"_ _8\"> </span>siempre <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>cuando <span class=\"_ _8\"> </span>se <span class=\"_ _d\"> </span>den <span class=\"_ _8\"> </span>determinados <span class=\"_ _8\"> </span>requisitos <span class=\"_ _8\"> </span>cumulativos, <span class=\"_ _8\"> </span>incluyendo: <span class=\"_ _8\"> </span>(i<span class=\"_ _1\"></span>) <span class=\"_ _8\"> </span>el cumplimiento <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>un objet<span class=\"_ _0\"></span>ivo <span class=\"_ _0\"></span>econ\u00f3mico <span class=\"_ _b\"></span>plurianual <span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>lacionado <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>el EBITDA <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>deuda f<span class=\"_ _0\"></span>inanciera <span class=\"_ _b\"></span>neta del <span class=\"_ _b\"></span>Grupo al <span class=\"_ _a\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>iciembre <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>ejercicios <span class=\"_ _a\"></span>2023 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>2024 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>(ii) <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>miembros <span class=\"_ _1\"></span>mantengan <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>ininterrumpida <span class=\"_ _a\"></span>su relaci\u00f3n <span class=\"_ _a\"></span>laboral <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>direcci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>asta <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>3<span class=\"_ _1\"></span>0 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>abril <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2025 <span class=\"_ _a\"></span>(\u00e9st<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>incluida). <span class=\"_ _a\"></span>En <span class=\"_ _a\"></span>su <span class=\"_ _7\"></span>caso, <span class=\"_ _a\"></span>el importe <span class=\"_ _b\"></span>agregado <span class=\"_ _b\"></span>m\u00e1ximo <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>anticipo <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>percibir <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>er\u00e1 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>667 <span class=\"_ _b\"></span>mil<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros. <span class=\"_ _0\"></span>A <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>023, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ep\u00edgrafe \u201cProvisiones a <span class=\"_ _b\"></span>largo plazo\u201d <span class=\"_ _0\"></span>incluye <span class=\"_ _0\"></span>una pr<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>visi\u00f3n p<span class=\"_ _0\"></span>or e<span class=\"_ _0\"></span>ste n<span class=\"_ _0\"></span>uevo i<span class=\"_ _0\"></span>ncentivo a <span class=\"_ _b\"></span>largo plazo <span class=\"_ _b\"></span>de 3<span class=\"_ _1\"></span><span class=\"ff3 ls11\">22<span class=\"ls0\"> miles <span class=\"_ _b\"></span>de euros <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> </span></span>ha sido registrada en 2023. El pago final depender\u00e1 del cum<span class=\"_ _0\"></span>plimiento del plan plurianual.<span class=\"_ _1\"></span> Otras <span class=\"_ _f\"> </span>provisiones <span class=\"_ _11\"> </span>n<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>corrien<span class=\"_ _0\"></span>tes <span class=\"_ _f\"> </span>incluyen <span class=\"_ _f\"> </span>otras <span class=\"_ _f\"> </span>constituidas <span class=\"_ _f\"> </span>por <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span><span class=\"ls12\">l <span class=\"_ _f\"> </span></span>Subgrupo <span class=\"_ _11\"> </span>Primion <span class=\"_ _f\"> </span>correspondientes <span class=\"_ _f\"> </span>al cumplimiento de <span class=\"_ _0\"></span>determinada<span class=\"ls14\">s </span>disposiciones legales<span class=\"_ _0\"></span> en d<span class=\"_ _0\"></span>istintos pa<span class=\"_ _0\"></span>\u00edses o co<span class=\"_ _0\"></span>mpromisos contractuales <span class=\"_ _0\"></span>adquiridos.  El <span class=\"_ _1\"></span>movimiento que <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>tenido lugar <span class=\"_ _1\"></span>en e<span class=\"_ _1\"></span>l saldo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Provisiones corrientes <span class=\"_ _1\"></span>del ba<span class=\"_ _1\"></span>lance de <span class=\"_ _1\"></span>situaci\u00f3n consolidado <span class=\"_ _1\"></span>en los ejercicios 2023 y 2022 ha sido el siguiente: Miles de euros 20<span class=\"ls0\">23 </span>2022<span class=\"ls0\"> </span>Saldo inicial 2.917 2.073 Dotaciones  2.037 2.378 Aplicaciones y traspasos (1.712) (1.204) Reversiones (<span class=\"ls11\">314</span>) (289) Diferencias de conversi\u00f3n 15<span class=\"ls0\"> </span>(41) Saldo final 2.943 2.917 Que incluye<span class=\"ff1\"> </span>Provisiones para operaciones de tr\u00e1fico<span class=\"ff1\"> </span>1.937 1.831 Provisiones para contratos onerosos 177<span class=\"ls0\"> </span>57<span class=\"ls0\"> </span>Provisi\u00f3n medioambiental <span class=\"ff1\"> </span>8 22<span class=\"ls0\"> </span>Provisi\u00f3n para reestructuraci\u00f3n  65<span class=\"ls0\"> </span>166<span class=\"ls0\"> </span>Provisi\u00f3n para jubilaciones  431<span class=\"ls0\"> </span>508<span class=\"ls0\"> </span>Provisiones para litigios<span class=\"ff1\"> </span>325<span class=\"ls0\"> </span>333<span class=\"ls0\"> </span>Otras operaciones de tr\u00e1fico. Estas garant\u00edas ofr<span class=\"_ _0\"></span>ecidas a los <span class=\"_ _0\"></span>clientes se enmarcan dentro <span class=\"_ _0\"></span>de la normativa v<span class=\"_ _0\"></span>igente y <span class=\"ls0\">se registran de acuerdo c<span class=\"_ _1\"></span>on la NIC 37 Provisiones, p<span class=\"_ _1\"></span>asivos contingentes y activos contingentes (contabilizadas </span>como una <span class=\"_ _0\"></span>provisi\u00f3n de <span class=\"_ _b\"></span>costo). En algun<span class=\"_ _0\"></span>os casos, <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>xisten <span class=\"_ _0\"></span>garant\u00edas adi<span class=\"_ _0\"></span>cionales a <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a dicha <span class=\"_ _b\"></span>norma<span class=\"_ _1\"></span>tiva y<span class=\"_ _0\"></span> se r<span class=\"_ _b\"></span>eg<span class=\"_ _1\"></span>istran de <span class=\"_ _9\"> </span>acuerdo <span class=\"_ _9\"> </span>con <span class=\"_ _8\"> </span>NIIF <span class=\"_ _9\"> </span>15 <span class=\"_ _9\"> </span>dentro <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _9\"> </span>ep\u00edgrafe <span class=\"_ _8\"> </span>Pasivos <span class=\"_ _9\"> </span>por <span class=\"_ _9\"></span>contrato <span class=\"_ _9\"> </span>desglosado <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>Nota <span class=\"_ _8\"> </span>12. <span class=\"_ _9\"> </span>Los <span class=\"_ _9\"> </span>diferentes conceptos que se incluyen en el saldo de \u201cProvisiones para operaciones de tr\u00e1fico\u201d son:<span class=\"_ _2a\"> </span>Provisiones para operaciones de tr\u00e1fico Miles de euros 202<span class=\"ls0\">3 </span>202<span class=\"ls0\">2 </span>Garant\u00edas ordinarias 873<span class=\"ls0\"> </span>661<span class=\"ls0\"> </span>Rappel 746<span class=\"ls0\"> </span>837<span class=\"ls0\"> </span>Otros 3<span class=\"ls11\">18</span> 333<span class=\"ls0\"> </span>Total 1.93<span class=\"ls0\">7 </span>1.831 Contratos onerosos. <span class=\"_ _0\"></span>Contiene <span class=\"_ _b\"></span>fund<span class=\"_ _1\"></span>amentalmente <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>p\u00e9rdidas remanentes <span class=\"_ _0\"></span>previstas <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n c<span class=\"_ _0\"></span>ontratos de <span class=\"_ _0\"></span>construcci\u00f3n en el Subgrupo Primion (Nota 12<span class=\"ls18\">).</span> Medioambiental. <span class=\"_ _0\"></span>Provisi\u00f3n <span class=\"_ _b\"></span>corriente constituida <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>ara <span class=\"_ _b\"></span>residuos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aparatos <span class=\"_ _b\"></span>el\u00e9ctricos <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>electr\u00f3nicos<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>explica en la Nota 31. Reestructuraci\u00f3n<span class=\"ls15\">. <span class=\"_ _b\"></span><span class=\"ls0\">Incluye <span class=\"_ _0\"></span>provisiones <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>indemnizaciones <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>espido <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>dife<span class=\"_ _1\"></span>rentes <span class=\"_ _b\"></span>entidades <span class=\"_ _b\"></span>consolidadas.  </span></span>Jubilaciones<span class=\"ls13\">. <span class=\"_ _8\"> </span></span>Provisi\u00f3n <span class=\"_ _8\"> </span>constituida <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>cobertura <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>compromisos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>la <span class=\"_ _9\"> </span>Sociedad <span class=\"_ _8\"> </span>dominante <span class=\"_ _8\"> </span>por <span class=\"_ _9\"> </span>jubilaciones parciales. Litigios.  Incluyen <span class=\"_ _7\"></span>129 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>euros <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>cobertura <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>disputas <span class=\"_ _6\"></span>legales <span class=\"_ _7\"></span>emprendidas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>terceros <span class=\"_ _7\"></span>so<span class=\"_ _1\"></span>bre <span class=\"_ _7\"></span>deficiencias <span class=\"_ _7\"></span>de calidad en<span class=\"_ _0\"></span> pro<span class=\"_ _0\"></span>yectos de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>construcci\u00f3n <span class=\"_ _0\"></span>frente a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>clientes <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Subgrupo <span class=\"_ _0\"></span>Primion, <span class=\"_ _0\"></span>quienes <span class=\"_ _b\"></span>a su <span class=\"_ _b\"></span>vez reclaman <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>Pri<span class=\"_ _1\"></span>mion como proveedor (misma cifra a 31 de diciembre de 2022).<span class=\"_ _2a\"> </span>Adicionalmente, e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>saldo <span class=\"_ _0\"></span>corriente <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _b\"></span>de diciembre <span class=\"_ _b\"></span>de 2023 <span class=\"_ _b\"></span>incl<span class=\"_ _1\"></span>uye <span class=\"_ _b\"></span>una provisi\u00f3n <span class=\"_ _b\"></span>en referencia <span class=\"_ _b\"></span>al procedimient<span class=\"_ _b\"></span>o judicial, <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>diligencias <span class=\"_ _a\"></span>previas <span class=\"_ _7\"></span>n\u00ba <span class=\"_ _7\"></span>3532/2007 <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _a\"></span>sigue <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Juzgado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Instrucci\u00f3n <span class=\"_ _a\"></span>n\u00ba <span class=\"_ _7\"></span>21 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Barcelona <span class=\"_ _a\"></span>e instruido <span class=\"_ _9\"></span>contra <span class=\"_ _6\"></span>exdirectivos <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>Mutua <span class=\"_ _9\"> </span>Universal <span class=\"_ _6\"></span>Mugenat <span class=\"_ _9\"> </span>por <span class=\"_ _9\"></span>un <span class=\"_ _6\"></span>fraude <span class=\"_ _9\"></span>multimillonario <span class=\"_ _6\"></span>(acusados <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>etraer fondos de car\u00e1cter p\u00fablico que se aplicaron a conceder beneficios a m\u00e1s de 1.170 empresas entre 1998 y 2007).<span class=\"_ _0\"></span> En <span class=\"_ _a\"></span>junio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2016 <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>fue <span class=\"_ _a\"></span>llamada <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>fensa <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>responsabilidad <span class=\"_ _1\"></span>civil por <span class=\"_ _1\"></span>un total <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>373 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>calidad de<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>resunto part\u00edcipe <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>tipo <span class=\"_ _1\"></span>lucrativo. La <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante, <span class=\"_ _1\"></span>una vez <span class=\"_ _6\"></span>personado <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>ediante <span class=\"_ _7\"></span>designa <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>abogado <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>procurador, <span class=\"_ _6\"></span>pres<span class=\"_ _1\"></span>ent\u00f3 <span class=\"_ _7\"></span>su <span class=\"_ _6\"></span>escrito <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>defensa <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>abril <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2017. Actualmente,  se  est\u00e1 <span class=\"_ _11\"> </span>completando  un  informe  pericial  que  versar\u00e1  sobre  las  limitaciones  documentales  y metodolog\u00eda <span class=\"_ _1\"></span>empleada p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>los peritos <span class=\"_ _1\"></span>judiciales, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>la cu<span class=\"_ _1\"></span>antificaci\u00f3n del <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>solicita a <span class=\"_ _1\"></span>la Sociedad <span class=\"_ _11\"> </span>dominante. <span class=\"_ _11\"> </span>Tras <span class=\"_ _11\"> </span>la  presentaci\u00f3n <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>los  correspo<span class=\"_ _1\"></span>ndientes  escritos <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>defensa  po<span class=\"_ _1\"></span>r  p<span class=\"_ _1\"></span>arte  de<span class=\"_ _1\"></span>  los responsables civile<span class=\"_ _1\"></span>s a t\u00ed<span class=\"_ _1\"></span>tulo lucrativo, <span class=\"_ _1\"></span>las actuaciones se<span class=\"_ _1\"></span> remitir\u00e1n a<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>Audiencia Provincial de <span class=\"_ _1\"></span>Barcelona para la celebraci\u00f3n del Juicio Oral. <span class=\"_ _1\"></span>En el ejercicio 2016 se provision\u00f3 la to<span class=\"_ _1\"></span>talidad del importe reclamado. Pos<span class=\"_ _1\"></span>teriormente, en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2018 <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>revertieron <span class=\"_ _a\"></span>188 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>tras <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsiderar <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>mejor <span class=\"_ _a\"></span>informaci\u00f3n <span class=\"_ _1\"></span>disponible.<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>El <span class=\"_ _7\"></span>31 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e enero <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2022, <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>dict\u00f3 <span class=\"_ _a\"></span>resoluci\u00f3n <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>requer\u00eda <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>avalar <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>le reclama en <span class=\"_ _0\"></span>el procedimiento. <span class=\"_ _0\"></span>Mediante escrito <span class=\"_ _0\"></span>de 22 <span class=\"_ _0\"></span>de febr<span class=\"_ _0\"></span>ero de 2022 <span class=\"_ _0\"></span>se aport\u00f3<span class=\"_ _0\"></span> aval ba<span class=\"_ _0\"></span>ncario en <span class=\"_ _0\"></span>garant\u00eda de <span class=\"_ _0\"></span>la referida <span class=\"_ _6\"></span>cantidad. <span class=\"_ _7\"></span>El<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>26 <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>mayo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2022, <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>J<span class=\"_ _1\"></span>uzgado <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>Instrucci\u00f3n <span class=\"_ _6\"></span>21 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Barcelona <span class=\"_ _6\"></span>orden\u00f3 <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>remisi\u00f3n <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>el procedimiento <span class=\"_ _9\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _9\"> </span>Audiencia <span class=\"_ _6\"></span>Provincial <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>Bar<span class=\"_ _0\"></span>celona <span class=\"_ _9\"></span>para <span class=\"_ _6\"></span>su <span class=\"_ _9\"></span>enjuiciamiento, <span class=\"_ _6\"></span>dado <span class=\"_ _9\"> </span>as\u00ed <span class=\"_ _9\"></span>por <span class=\"_ _6\"></span>finalizada <span class=\"_ _9\"></span>la <span class=\"_ _6\"></span>fase intermedia <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _8\"> </span>mismo. <span class=\"_ _d\"> </span>Est\u00e1 <span class=\"_ _8\"> </span>pendiente  de <span class=\"_ _8\"> </span>que <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>Secci\u00f3n <span class=\"_ _8\"> </span>de  la <span class=\"_ _8\"> </span>Audiencia <span class=\"_ _d\"> </span>Provincial <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _8\"> </span>que <span class=\"_ _d\"> </span>se <span class=\"_ _8\"> </span>tu<span class=\"_ _1\"></span>rne <span class=\"_ _8\"> </span>el procedimiento <span class=\"_ _1\"></span>se\u00f1ale <span class=\"_ _a\"></span>fecha <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>celebraci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>juicio <span class=\"_ _1\"></span>oral <span class=\"_ _1\"></span>(lo <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>prev\u00e9 <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>corto <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>dada <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>multitud de <span class=\"_ _9\"> </span>partes <span class=\"_ _8\"> </span>personadas <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>rocedimiento) <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>pronuncie <span class=\"_ _8\"> </span>sobre <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>pertinencia <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _8\"> </span>medios <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>prueba <span class=\"_ _d\"> </span><span class=\"ls19\">a </span>practicarse <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>acto <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ju<span class=\"_ _1\"></span>icio <span class=\"_ _c\"></span>oral<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>propuestos.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Al <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ierre <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ejercicio <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>2 <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>2023 <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>prov<span class=\"_ _1\"></span>isionado <span class=\"_ _b\"></span>asciende a <span class=\"ls0\">185 miles de euros.<span class=\"_ _2a\"> </span></span>Finalmente, <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>ldo <span class=\"_ _1\"></span>corriente <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3 <span class=\"_ _a\"></span>incluye <span class=\"_ _a\"></span><span class=\"ls11\">11</span> <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>(19 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>31 <span class=\"_ _a\"></span>de diciembre <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>2022<span class=\"_ _1\"></span>)<span class=\"ls15\">, <span class=\"_ _9\"> </span></span>en <span class=\"_ _9\"> </span>cobertura <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>costes <span class=\"_ _9\"> </span>legales <span class=\"_ _9\"> </span>estimados <span class=\"_ _8\"> </span>remanentes <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>Sociedad <span class=\"_ _9\"></span>dominante <span class=\"_ _9\"></span>por<span class=\"_ _0\"></span> reclamaciones de los anteriores minoritarios de Primion Te<span class=\"_ _0\"></span>chnology ante el Tribunal Regional de Stuttgart, tra<span class=\"_ _0\"></span>s el ejercicio <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>derecho <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _7\"></span>forzosa <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>orcentaje <span class=\"_ _a\"></span>restante <span class=\"_ _a\"></span>o <span class=\"_ _7\"></span>\u201cSqueeze<span class=\"_ _a\"></span><span class=\"ff3\">-</span>out\u201d, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>cambio <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>una <span class=\"_ _a\"></span>justa compensaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>2023, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>realizado <span class=\"_ _b\"></span>pagos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>8 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>eu<span class=\"_ _1\"></span>ros. <span class=\"_ _c\"></span>En <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>022 <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>realizaron pagos <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>90 <span class=\"_ _7\"></span>mil<span class=\"_ _1\"></span>es <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros. <span class=\"_ _6\"></span>De <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>normativa <span class=\"_ _7\"></span>legal <span class=\"_ _6\"></span>alemana, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Socied<span class=\"_ _1\"></span>ad <span class=\"_ _7\"></span>dominante deber\u00e1 <span class=\"_ _6\"></span>as<span class=\"_ _1\"></span>umir <span class=\"_ _6\"></span>los <span class=\"_ _9\"></span>costes <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>egales <span class=\"_ _6\"></span>gene<span class=\"_ _1\"></span>rados <span class=\"_ _6\"></span>(incluso <span class=\"_ _6\"></span>si<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>ca<span class=\"_ _1\"></span>ntidad <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>justa <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ompensaci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span>efectivo <span class=\"_ _6\"></span>no <span class=\"_ _9\"></span>es<span class=\"_ _b\"></span> aumentada por el Tribunal). M\u00e1s adelante se facilita informaci\u00f3n adicional respecto a dichas reclamaciones.<span class=\"_ _2a\"> </span>El Grupo, al<span class=\"_ _1\"></span> 31 <span class=\"_ _1\"></span>de diciembre de 20<span class=\"_ _1\"></span>23, tiene <span class=\"_ _1\"></span>registradas provisiones<span class=\"_ _1\"></span> <span class=\"ls11\">por</span> este concepto <span class=\"_ _1\"></span>en el balance <span class=\"_ _1\"></span>de situaci\u00f3n consolidado <span class=\"_ _a\"></span>adjunto <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>importe <span class=\"_ _7\"></span>(i) <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>8 <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _7\"></span><span class=\"ffa\">en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>\u201c</span>Provisiones <span class=\"_ _7\"></span>no <span class=\"_ _a\"></span>corrientes<span class=\"ffa ls18\">\u201d <span class=\"_ _7\"></span></span>(<span class=\"ls19\">42</span> <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span><span class=\"ls19\">de </span>euros <span class=\"_ _1\"></span><span class=\"ls11\">al <span class=\"_ _1\"></span></span>31<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>22) <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(ii) <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>8<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ffa\">miles <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>euros e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cProvisiones <span class=\"_ _1\"></span>corrientes\u201d <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span></span>22 <span class=\"_ _a\"></span>miles de euros al 31 de diciembre de 2022<span class=\"ls18\">) </span>(Notas 3.l y 14). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-27": {
   "value": "Pa<span class=\"ls0\">sivos (y activos) contingentes </span>En <span class=\"_ _1\"></span>2019, <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>empresa <span class=\"_ _1\"></span>tercera <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Cos<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>Rica <span class=\"_ _1\"></span>inici\u00f3 <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>procedimiento j<span class=\"_ _1\"></span>udicial <span class=\"_ _1\"></span>frente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _7\"></span>dominante <span class=\"_ _1\"></span>en declaraci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>incumplimiento <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>resoluci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>contrato <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>compraventa <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>reclamaci\u00f3n <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>canti<span class=\"_ _1\"></span>dad <span class=\"_ _b\"></span>ante <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Juzgado de <span class=\"_ _a\"></span>Primera <span class=\"_ _a\"></span>Instancia <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>Instrucci\u00f3n <span class=\"_ _a\"></span>n\u00ba <span class=\"_ _a\"></span>1 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Aoiz <span class=\"_ _a\"></span>(60 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>m\u00e1s <span class=\"_ _a\"></span>otros <span class=\"_ _a\"></span>importes <span class=\"_ _a\"></span>adicionales <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>da\u00f1os <span class=\"_ _a\"></span>y perjuicios, in<span class=\"_ _0\"></span>cluyendo <span class=\"_ _0\"></span>lucro <span class=\"_ _0\"></span>cesante). La <span class=\"_ _b\"></span>Sociedad dominante <span class=\"_ _0\"></span>rechaz\u00f3 <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>uestiones <span class=\"_ _0\"></span>tanto <span class=\"_ _b\"></span>f\u00e1cticas como <span class=\"_ _b\"></span>jur\u00eddicas que <span class=\"_ _9\"></span>conten\u00eda <span class=\"_ _6\"></span>en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>scrito <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _9\"> </span>demanda. <span class=\"_ _9\"></span>A<span class=\"_ _0\"></span>zkoyen, <span class=\"_ _9\"></span>S.A. <span class=\"_ _6\"></span>present\u00f3 <span class=\"_ _9\"></span>d<span class=\"_ _1\"></span>eclinatoria <span class=\"_ _9\"></span>por <span class=\"_ _6\"></span>falta <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>mpetencia <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>el Juzgado. Con fecha <span class=\"_ _1\"></span>3 de febrero <span class=\"_ _1\"></span>de 2020, el Juzgado de Aoiz a<span class=\"_ _1\"></span>cord\u00f3 la suspensi\u00f3n del curso de<span class=\"_ _1\"></span>l procedimiento, hasta <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>resoluci\u00f3n <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>misma. <span class=\"_ _b\"></span>Pos<span class=\"_ _1\"></span>teriormente, <span class=\"_ _b\"></span>el Juzgado,<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ediante <span class=\"_ _0\"></span>Auto <span class=\"_ _b\"></span>de fec<span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>octubre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2020 estim\u00f3 la declinatoria presen<span class=\"_ _1\"></span>tada por la Sociedad<span class=\"_ _1\"></span> dominante, sien<span class=\"_ _1\"></span>do recurrido por p<span class=\"_ _1\"></span>rimera vez por la <span class=\"_ _1\"></span>tercera empresa el 27 <span class=\"_ _1\"></span>de noviembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2020 ante <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Audiencia Pro<span class=\"_ _1\"></span>vincial de <span class=\"_ _1\"></span>Navarra (a<span class=\"_ _1\"></span>legando falta de<span class=\"_ _1\"></span> motivaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la resoluci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _0\"></span> de primera i<span class=\"_ _0\"></span>nstancia) mediante <span class=\"_ _0\"></span>auto n\u00ba <span class=\"_ _b\"></span>63<span class=\"_ _1\"></span>/2021 de <span class=\"_ _b\"></span>fecha 26 de m<span class=\"_ _0\"></span>arzo de <span class=\"_ _0\"></span>2021 y <span class=\"_ _b\"></span>vo<span class=\"_ _1\"></span>lviendo <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>l Juzgado <span class=\"_ _0\"></span>de Pri<span class=\"_ _0\"></span>mera Instancia <span class=\"_ _9\"></span>a <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _9\"></span>ef<span class=\"_ _0\"></span>ectos <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>que <span class=\"_ _9\"> </span>volviera <span class=\"_ _9\"></span>a <span class=\"_ _6\"></span>resolver <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>manera <span class=\"_ _6\"></span>mo<span class=\"_ _1\"></span>tivada. <span class=\"_ _6\"></span>Nuevamente <span class=\"_ _9\"> </span>el <span class=\"_ _9\"></span>Juzgado <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>Primera<span class=\"_ _0\"></span> Instancia <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Aoiz <span class=\"_ _b\"></span>estim\u00f3 la <span class=\"_ _b\"></span>declinatoria d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>manera <span class=\"_ _b\"></span>m\u00e1s<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>motivada, mediante Aut<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>n\u00ba <span class=\"_ _b\"></span>195<span class=\"_ _1\"></span>/2021 <span class=\"_ _b\"></span>de fecha <span class=\"_ _b\"></span>22 d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>junio de 2021. En el m<span class=\"_ _1\"></span>es de julio de 2021 la empresa tercera formul\u00f3 recurso de<span class=\"_ _1\"></span> apelaci\u00f3n frente al segundo Auto que volvi\u00f3 <span class=\"_ _8\"> </span>a <span class=\"_ _d\"> </span>estimar <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>declinatoria <span class=\"_ _8\"> </span>solicitando <span class=\"_ _8\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>directamente <span class=\"_ _8\"> </span>lo <span class=\"_ _8\"> </span>resuelva <span class=\"_ _8\"> </span>a <span class=\"_ _d\"> </span>Audiencia <span class=\"_ _8\"> </span>Provincial <span class=\"_ _8\"> </span>o <span class=\"_ _8\"> </span>b<span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>en <span class=\"_ _8\"> </span>que, subsidiariamente, <span class=\"_ _a\"></span>vuelva <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>resolverse <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>Juzgado <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>Primera <span class=\"_ _a\"></span>Instancia <span class=\"_ _7\"></span>nuevamente <span class=\"_ _a\"></span>(y <span class=\"_ _a\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>tercera <span class=\"_ _a\"></span>vez) <span class=\"_ _7\"></span>por una <span class=\"_ _1\"></span>supuesta <span class=\"_ _a\"></span>falta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>motivaci\u00f3n. <span class=\"_ _1\"></span>La<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Sociedad<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dominante, <span class=\"_ _1\"></span>present\u00f3 <span class=\"_ _a\"></span>oposici\u00f3n <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>recurso <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>apelaci\u00f3n. <span class=\"_ _1\"></span>En fecha <span class=\"_ _1\"></span>17 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>marzo d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>2022 se <span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>t\u00f3 por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Audiencia <span class=\"_ _1\"></span>Provincial <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Navarra <span class=\"_ _1\"></span>Auto <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>estim\u00f3 <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>recurso de <span class=\"_ _8\"> </span>apelaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>te<span class=\"_ _1\"></span>rcera <span class=\"_ _9\"> </span>empresa, <span class=\"_ _d\"> </span>desestim\u00e1ndose <span class=\"_ _8\"> </span>finalmente <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>declinatoria.  Tras <span class=\"_ _9\"> </span>haber <span class=\"_ _8\"> </span>permanecido <span class=\"_ _8\"> </span>el procedimiento <span class=\"_ _a\"></span>archivado <span class=\"_ _1\"></span>durante <span class=\"_ _1\"></span>meses, <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>oficio <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>procedi\u00f3 <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>part<span class=\"_ _a\"></span>e <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>J<span class=\"_ _1\"></span>uzgado <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _1\"></span>reactivaci\u00f3n <span class=\"_ _a\"></span>d\u00e1ndose plazo <span class=\"_ _6\"></span>para <span class=\"_ _7\"></span>presentar <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ontestaci\u00f3n <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>demanda. <span class=\"_ _6\"></span>Presentada <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>misma, <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>artes <span class=\"_ _7\"></span>fueron <span class=\"_ _6\"></span>emplazadas <span class=\"_ _7\"></span>para <span class=\"_ _6\"></span>la celebraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>audiencia <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>d\u00eda <span class=\"_ _7\"></span>21 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>junio <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023, <span class=\"_ _7\"></span>siendo <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>misma <span class=\"_ _7\"></span>suspendida <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Juzgado <span class=\"_ _7\"></span>mediante Diligencia de Ordenaci\u00f3n de fecha 19 de junio<span class=\"_ _0\"></span> de 2023. Mediante Diligencia de Ordenaci\u00f3<span class=\"_ _0\"></span>n de fecha 11 de enero<span class=\"_ _0\"></span> de <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>024, <span class=\"_ _6\"></span>se <span class=\"_ _9\"></span>vuelve <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>citar <span class=\"_ _9\"></span>a <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>artes <span class=\"_ _6\"></span>para <span class=\"_ _9\"></span>la <span class=\"_ _6\"></span>celebraci\u00f3n <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _9\"></span>audiencia <span class=\"_ _7\"></span>previ<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>el <span class=\"_ _9\"></span>28 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>febrero<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>2024<span class=\"_ _0\"></span>.<span class=\"_ _a\"></span> Consideramos remota la posibilidad de un desenlace adverso.<span class=\"ff1\"> </span>Por <span class=\"_ _9\"></span>\u00faltimo, <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _9\"> </span>2017, <span class=\"_ _9\"></span>la <span class=\"_ _6\"></span>su<span class=\"_ _1\"></span>peraci\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _9\"></span>95% <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>participaci\u00f3n <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _9\"> </span>sociedad <span class=\"_ _9\"></span>dependiente <span class=\"_ _6\"></span>Primion Technology GmbH -s<span class=\"_ _1\"></span>ociedad cabecera del Subgrupo Primion <span class=\"_ _1\"></span>- permiti\u00f3 <span class=\"_ _1\"></span>el ejercicio de un derecho de a<span class=\"_ _1\"></span>dquisici\u00f3n forzosa <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>porcentaje <span class=\"_ _a\"></span>restante <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>\u201cSque<span class=\"ff3\">eze-</span>out\u201d, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>cambio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>justa <span class=\"_ _a\"></span>compensaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>efectivo <span class=\"_ _a\"></span>determinada con <span class=\"_ _9\"> </span>base <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nformes <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>spec\u00edficos <span class=\"_ _9\"> </span>(uno <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span>nterno <span class=\"_ _9\"></span>y <span class=\"_ _6\"></span>otro <span class=\"_ _9\"> </span>externo, <span class=\"_ _9\"> </span>designado <span class=\"_ _9\"></span>por <span class=\"_ _6\"></span>un <span class=\"_ _9\"> </span>juzgado). <span class=\"_ _9\"> </span>La <span class=\"_ _9\"></span>Junta <span class=\"_ _9\"></span>Ge<span class=\"_ _0\"></span>neral celebrada <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>1<span class=\"_ _1\"></span>7 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>fe<span class=\"_ _1\"></span>brero <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2017 <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>prob\u00f3 <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>transferencia <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _9\"></span>acciones <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>piedad <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>mi<span class=\"_ _1\"></span>noritarios<span class=\"_ _0\"></span> (237.247 <span class=\"_ _7\"></span>t\u00edtulos) <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>cambio <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>justa <span class=\"_ _7\"></span>compensaci\u00f3n <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>efectivo <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>total <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2.624 <span class=\"_ _a\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>(11,06 euros <span class=\"_ _6\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _6\"></span>t\u00edtulo). <span class=\"_ _9\"></span>A <span class=\"_ _7\"></span>com<span class=\"_ _1\"></span>ienzos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>abri<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>20<span class=\"_ _1\"></span>17, <span class=\"_ _6\"></span>el <span class=\"_ _9\"></span>proceso <span class=\"_ _7\"></span>qu<span class=\"_ _1\"></span>ed\u00f3 <span class=\"_ _6\"></span>formalmente <span class=\"_ _9\"></span>regi<span class=\"_ _0\"></span>strado <span class=\"_ _6\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>publicado <span class=\"_ _9\"></span>por <span class=\"_ _7\"></span>el Organismo <span class=\"_ _9\"></span>competente <span class=\"_ _6\"></span>y <span class=\"_ _9\"> </span>se <span class=\"_ _6\"></span>realiz\u00f3 <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>t<span class=\"_ _0\"></span>ransferencia <span class=\"_ _6\"></span>y <span class=\"_ _9\"> </span>pago <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _9\"></span>t\u00edtulos. <span class=\"_ _6\"></span>Tras <span class=\"_ _9\"> </span>lo <span class=\"_ _6\"></span>an<span class=\"_ _1\"></span>terior, <span class=\"_ _6\"></span>Azkoyen, <span class=\"_ _9\"> </span>S.A. <span class=\"_ _6\"></span>se convirti\u00f3 <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>accionista <span class=\"_ _7\"></span>\u00fanico <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>sociedad <span class=\"_ _7\"></span>alemana. <span class=\"_ _7\"></span>Posteriormente, <span class=\"_ _7\"></span>51 <span class=\"_ _7\"></span>anteriores <span class=\"_ _a\"></span>ac<span class=\"_ _1\"></span>cionistas <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>inoritarios solicitaron <span class=\"_ _b\"></span>una <span class=\"_ _0\"></span>revisi\u00f3n <span class=\"_ _b\"></span>de l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>razonabilidad <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>justa <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ompensaci\u00f3n <span class=\"_ _b\"></span>de e<span class=\"_ _0\"></span>fectivo <span class=\"_ _b\"></span>anteriormente <span class=\"_ _b\"></span>mencionada<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>(11,06 euros por t\u00edtulo), <span class=\"_ _0\"></span>para la t<span class=\"_ _0\"></span>otalidad de <span class=\"_ _0\"></span>los t\u00edtulos <span class=\"_ _0\"></span>adquiridos, ante <span class=\"_ _0\"></span>el Tribunal Re<span class=\"_ _0\"></span>gional de Stut<span class=\"_ _0\"></span>tgart. La demanda <span class=\"_ _0\"></span>fue<span class=\"_ _0\"></span> contestada p<span class=\"_ _1\"></span>or Azkoyen, <span class=\"_ _1\"></span>S.A. en <span class=\"_ _1\"></span>mayo <span class=\"_ _1\"></span>de 2018. <span class=\"_ _1\"></span>La ma<span class=\"_ _1\"></span>yor\u00eda de <span class=\"_ _1\"></span>las obj<span class=\"_ _1\"></span>eci<span class=\"_ _1\"></span>ones <span class=\"_ _1\"></span>han sido d<span class=\"_ _1\"></span>enegadas por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>citado<span class=\"_ _0\"></span> Tribunal en otros procedimientos. Con fecha 31 de mayo de 2022 se celebr\u00f3<span class=\"_ _1\"></span> Juicio Oral. En septiembre de 2022,<span class=\"_ _0\"></span> el Trib<span class=\"_ _1\"></span>unal decidi\u00f3 <span class=\"_ _1\"></span>en primera e<span class=\"_ _1\"></span>stancia desestimar <span class=\"_ _1\"></span>todas las <span class=\"_ _1\"></span>demandas indicando <span class=\"_ _1\"></span>que la <span class=\"_ _1\"></span>compensaci\u00f3n es <span class=\"_ _1\"></span>justa, sin <span class=\"_ _b\"></span>embargo, <span class=\"_ _b\"></span>1<span class=\"_ _1\"></span>7 <span class=\"_ _b\"></span>demandantes <span class=\"_ _b\"></span>se d<span class=\"_ _0\"></span>eclararon <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>contra <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>decisi\u00f3n. <span class=\"_ _b\"></span>Actualmente <span class=\"_ _b\"></span>est\u00e1 p<span class=\"_ _0\"></span>endiente <span class=\"_ _c\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Tribunal decida sobre los <span class=\"_ _1\"></span>pr\u00f3ximos pasos en segunda instancia. <span class=\"_ _1\"></span>No existe una indicaci\u00f3n de<span class=\"_ _1\"></span> que el ci<span class=\"_ _1\"></span>tado Tribunal pueda diferir <span class=\"_ _6\"></span>materialmente <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>justa <span class=\"_ _6\"></span>compensaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>(que <span class=\"_ _6\"></span>fue <span class=\"_ _9\"></span>validada <span class=\"_ _9\"></span>por <span class=\"_ _6\"></span>escrito <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>perito <span class=\"_ _6\"></span>externo designado <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>juzgado). <span class=\"_ _8\"> </span>En  dicho <span class=\"_ _d\"> </span>caso,  el<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>Tribunal <span class=\"_ _d\"> </span>aprobar\u00e1 <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _d\"> </span>desembolsado <span class=\"_ _8\"> </span>por  la <span class=\"_ _8\"> </span>Sociedad<span class=\"_ _1\"></span> dominante<span class=\"ls15\">. </span> Tanto <span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>202<span class=\"_ _1\"></span>3, <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>202<span class=\"_ _1\"></span>2 <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>no <span class=\"_ _7\"></span>ten\u00eda <span class=\"_ _a\"></span>otros <span class=\"_ _a\"></span>litigios <span class=\"_ _7\"></span>dignos <span class=\"_ _a\"></span>de menci\u00f3n <span class=\"_ _b\"></span>y no <span class=\"_ _c\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>habido <span class=\"_ _0\"></span>otros <span class=\"_ _b\"></span>pagos <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>rivados <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>litigios <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>im<span class=\"_ _1\"></span>porte <span class=\"_ _b\"></span>significativo. <span class=\"_ _0\"></span>En <span class=\"_ _b\"></span>general <span class=\"_ _b\"></span>los l<span class=\"_ _0\"></span>itigios <span class=\"_ _b\"></span>se refi<span class=\"_ _0\"></span>eren a <span class=\"_ _6\"></span>reclamaciones <span class=\"_ _9\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _6\"></span>realiza <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>Grup<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>Azkoyen <span class=\"_ _9\"></span>para <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>obro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>saldos <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>encidos <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>favor <span class=\"_ _9\"></span>e <span class=\"_ _7\"></span>impagados <span class=\"_ _6\"></span>de clientes.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "15<span class=\"ls15\">. </span> <span class=\"_ _e\"> </span>Deudas con entidades de cr\u00e9dito Los <span class=\"_ _a\"></span>saldos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deudas <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>entidades <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>r\u00e9dito <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciem<span class=\"_ _1\"></span>bre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2022, <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>como<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>vencimientos previstos en concepto de amortizaci\u00f3n son los siguientes, en miles de euros: Deudas a 31.12.2022 Corrientes No corrientes 2022<span class=\"ls0\"> </span>Saldo al 31.12.2022 2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>Total no corrientes Financiaci\u00f3n Intereses devengados 71<span class=\"ls0\"> </span>71<span class=\"ls0\"> </span>- - - - - Pr\u00e9stamos 36.419 8.517 8.439 7.904 7.705 3.854 27.902 P\u00f3lizas de cr\u00e9dito 997<span class=\"ls0\"> </span>997<span class=\"ls0\"> </span>- - - - - Gastos de formalizaci\u00f3n     <span class=\"ls0\">de deudas  </span>(19) (3) (5) (5) (4) (2) (16) Total 37.468 9.582 8.434 7.89<span class=\"_ _2a\"> </span>Los <span class=\"_ _1\"></span>Administradores <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _a\"></span>estiman <span class=\"_ _1\"></span>que el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>endeudamiento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>es similar a su valor contable. Prestamos de la Sociedad dominante  En <span class=\"_ _1\"></span>junio de <span class=\"_ _1\"></span>2020, <span class=\"_ _1\"></span>Azkoyen, <span class=\"_ _1\"></span>S.A. formaliz\u00f3 <span class=\"_ _1\"></span>dos pr\u00e9stamos <span class=\"_ _1\"></span>bancarios <span class=\"_ _1\"></span>bilaterales <span class=\"_ _1\"></span>a largo <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>y d<span class=\"_ _1\"></span>e tipo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>inter\u00e9s fijo (no superior al 1%), con dos entidades financieras espa\u00f1<span class=\"_ _0\"></span>olas por un total de 4.000 miles de euros.<span class=\"_ _1\"></span> Durante <span class=\"_ _9\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _9\"> </span>2<span class=\"_ _1\"></span>022, <span class=\"_ _9\"> </span>Azkoyen, <span class=\"_ _8\"> </span>S.A. <span class=\"_ _8\"> </span>formaliz\u00f3 <span class=\"_ _8\"> </span>nuevos <span class=\"_ _9\"> </span>pr\u00e9<span class=\"_ _1\"></span>stamos <span class=\"_ _9\"> </span>bilaterales <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>largo <span class=\"_ _8\"> </span>plazo <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _9\"> </span>distintas entidades <span class=\"_ _b\"></span>financieras <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>un <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _b\"></span>total <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>38.000 <span class=\"_ _c\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>(Euribor <span class=\"_ _b\"></span>m\u00e1s <span class=\"_ _b\"></span>0,4%, <span class=\"_ _b\"></span>amortizaciones <span class=\"_ _b\"></span>trimestrales y vencimiento final a cinco a\u00f1os).  Deudas a 31.12.2023 Corrientes No corrientes 2023<span class=\"ls0\"> </span>Saldo al 31.12.2023 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>Total no corrientes Financiaci\u00f3n Intereses devengados 104<span class=\"ls0\"> </span>104<span class=\"ls0\"> </span>- - - - Pr\u00e9stamos 27.916 8.422 7.905 7.721 3.868 19.494 P\u00f3lizas de cr\u00e9dito 6.398 6.398 - - - - Gastos de formalizaci\u00f3n     <span class=\"ls0\">de deudas  </span>(15) (5) (5) (4) (1) (10) Total 34.403 14.919 7.900 7.717 3.867 19.484 Las entidades <span class=\"_ _b\"></span>financieras pueden <span class=\"_ _b\"></span>exigir la <span class=\"_ _0\"></span>resoluci\u00f3n <span class=\"_ _0\"></span>anticipada <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los pr<span class=\"_ _b\"></span>\u00e9<span class=\"_ _1\"></span>stamos p<span class=\"_ _0\"></span>or, e<span class=\"_ _0\"></span>ntre <span class=\"_ _0\"></span>otros, i<span class=\"_ _0\"></span>ncumplimiento<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>obligaciones <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>pago d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>los contratos<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>pr\u00e9stamo, <span class=\"_ _0\"></span>empeoramiento <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>evoluci\u00f3n <span class=\"_ _b\"></span>respecto <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>las cuentas<span class=\"_ _0\"></span> anuales a<span class=\"_ _0\"></span>uditadas <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>21, <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>incurriesen <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>causa legal <span class=\"_ _b\"></span>de d<span class=\"_ _0\"></span>isoluci\u00f3n <span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>si los <span class=\"_ _b\"></span>resultados de <span class=\"_ _c\"></span>ex<span class=\"_ _1\"></span>plotaci\u00f3n <span class=\"_ _b\"></span>arro<span class=\"_ _1\"></span>jasen p\u00e9rdidas <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>si <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>hallasen <span class=\"_ _b\"></span>en s<span class=\"_ _0\"></span>ituaci\u00f3n <span class=\"_ _b\"></span>de f<span class=\"_ _0\"></span>ondos <span class=\"_ _0\"></span>propios <span class=\"_ _b\"></span>negativos.<span class=\"_ _1\"></span> L<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>administradores de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>So<span class=\"_ _1\"></span>ciedad <span class=\"_ _b\"></span>dominante consideran que no hay riesgo de cancelaci\u00f3n anticipada. Tras las amortiza<span class=\"_ _0\"></span>ciones realizadas (8.503 <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros en <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>3), su saldo <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>gregado a <span class=\"_ _b\"></span>31 de diciembre <span class=\"_ _0\"></span>de 2023 asciende <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>27.916 <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>euro<span class=\"_ _1\"></span>s, <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>stando <span class=\"_ _6\"></span>clasificados <span class=\"_ _6\"></span><span class=\"ls11\">8.422</span> <span class=\"_ _6\"></span><span class=\"ls17\">y <span class=\"_ _6\"></span></span>19.494 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>rto <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>argo <span class=\"_ _6\"></span>plazo, respectivamente.  A <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2022, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>sal<span class=\"_ _1\"></span>do <span class=\"_ _c\"></span>v<span class=\"_ _1\"></span>ivo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>pr\u00e9stamos <span class=\"_ _b\"></span>formalizados <span class=\"_ _b\"></span>ascend\u00eda <span class=\"_ _b\"></span>a 36.419 <span class=\"_ _c\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros, <span class=\"_ _b\"></span>estando clasificados 8.517 <span class=\"ls14\">y </span>27<span class=\"_ _1\"></span>.902 miles de euros a corto <span class=\"_ _0\"></span>y largo plazo, respectivamente. Los gastos de formalizaci\u00f3n ascienden <span class=\"_ _0\"></span>a <span class=\"ls19\">15<span class=\"_ _1\"></span></span> miles de euros <span class=\"_ _0\"></span>y se imputan a resultados <span class=\"_ _0\"></span>seg\u00fan el m\u00e9todo de<span class=\"_ _0\"></span> inter\u00e9s efectivo. P\u00f3lizas de cr\u00e9dito Azkoyen, S.A. <span class=\"_ _c\"></span>m<span class=\"_ _1\"></span>antiene <span class=\"_ _b\"></span>di<span class=\"_ _1\"></span>versas <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>\u00edneas <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>cr\u00e9dito a <span class=\"_ _b\"></span>corto p<span class=\"_ _0\"></span>lazo <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>entidad<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>financieras espa\u00f1olas <span class=\"_ _b\"></span>con <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>l\u00edmite de <span class=\"_ _a\"></span>12,0 <span class=\"_ _a\"></span>millones <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>(misma <span class=\"_ _a\"></span>cifra <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>202<span class=\"_ _1\"></span>2), <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>cuales <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>han <span class=\"_ _7\"></span>dispuesto <span class=\"_ _1\"></span>6.3<span class=\"_ _1\"></span>98 <span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de diciembre <span class=\"_ _1\"></span>de 202<span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span>(997 miles de <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros a <span class=\"_ _1\"></span>31 d<span class=\"_ _1\"></span>e diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2022<span class=\"_ _1\"></span>). <span class=\"_ _1\"></span>Devengan un <span class=\"_ _1\"></span>tipo <span class=\"_ _1\"></span>de in<span class=\"_ _1\"></span>ter\u00e9s variable <span class=\"_ _1\"></span>que, a cierre del ejercicio, se <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>it\u00faa en torno al 4,3%. Asim<span class=\"_ _0\"></span>ismo, se paga <span class=\"_ _0\"></span>una comisi\u00f3n de <span class=\"_ _0\"></span>disponibilidad por <span class=\"_ _0\"></span>el importe no<span class=\"_ _0\"></span> dispuesto. Descuento de efectos La <span class=\"_ _b\"></span>Sociedad <span class=\"_ _b\"></span>dominante <span class=\"_ _b\"></span>dispone <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>diversas <span class=\"_ _b\"></span>l\u00edneas <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>descuento <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>corto<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>plazo<span class=\"_ _1\"></span>/con <span class=\"_ _b\"></span>vencimiento <span class=\"_ _b\"></span>inferior <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>12 <span class=\"_ _b\"></span>meses que <span class=\"_ _1\"></span>totalizan <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>cantidad <span class=\"_ _1\"></span>m\u00e1xima <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>7.600 <span class=\"_ _1\"></span>mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>(l\u00edmite <span class=\"_ _1\"></span>sujeto <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>disponibilidad <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>cumentos <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u descuento). <span class=\"_ _a\"></span>A <span class=\"_ _1\"></span>3<span class=\"ls11\">1 <span class=\"_ _a\"></span></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022<span class=\"ls15\">, <span class=\"_ _1\"></span></span>no <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>ha <span class=\"_ _a\"></span>dispuesto <span class=\"_ _1\"></span>saldo <span class=\"_ _a\"></span>alguno <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>mencionadas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>l\u00edneas <span class=\"_ _a\"></span>de descuento. El <span class=\"_ _1\"></span>l\u00edmite <span class=\"_ _1\"></span>anterior i<span class=\"_ _1\"></span>ncluye <span class=\"_ _1\"></span>una l\u00ednea <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>cesi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos <span class=\"_ _1\"></span>comerciales en <span class=\"_ _1\"></span>operaciones <span class=\"_ _1\"></span>de fa<span class=\"_ _1\"></span>ctoring <span class=\"_ _1\"></span>donde no<span class=\"_ _1\"></span> se retiene ning\u00fan riesgo de cr\u00e9dito ni de inter\u00e9s (sin disponer al cierre de los ej<span class=\"_ _0\"></span>ercicios 20<span class=\"_ _1\"></span>23 y 2022<span class=\"ls18\">).</span> Asimismo, tanto al 3<span class=\"_ _1\"></span>1 de diciembre de <span class=\"_ _1\"></span>2023, c<span class=\"_ _1\"></span>omo al 31 de diciembre de 2<span class=\"_ _1\"></span>022<span class=\"ls15\">, <span class=\"_ _1\"></span></span>Coges, S.p.A. no <span class=\"_ _1\"></span>ten\u00eda dispuesto saldo <span class=\"_ _a\"></span>alguno <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>l\u00edmite <span class=\"_ _1\"></span><span class=\"ls11\">de</span> <span class=\"_ _a\"></span>2.180 <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>dispone <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>l\u00edneas <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>escuento <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>corto <span class=\"_ _1\"></span>plazo<span class=\"_ _1\"></span>/con <span class=\"_ _a\"></span>vencimiento inferior a 12 meses (l\u00edmite sujeto a disponibilidad de documentos para su descuento). Otra informaci\u00f3n A 31 de diciembre de 2023 y 2022, no existe deuda financiera en moneda distinta al euro. El <span class=\"_ _0\"></span>incremento <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>50 puntos <span class=\"_ _b\"></span>b\u00e1sicos en <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>Euribor <span class=\"_ _b\"></span>a 3 <span class=\"_ _b\"></span>meses supondr\u00eda <span class=\"_ _b\"></span>en el <span class=\"_ _b\"></span>contexto a<span class=\"_ _0\"></span>ctual <span class=\"_ _b\"></span>un incremento <span class=\"_ _b\"></span>inferior a 100<span class=\"ls0\"> mil</span>es<span class=\"ls0\"> de euros en lo<span class=\"_ _0\"></span>s gastos financieros devengados anuales.  </span>La <span class=\"_ _b\"></span>Sociedad <span class=\"_ _b\"></span>dominante, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>cualquier <span class=\"_ _b\"></span>otra <span class=\"_ _b\"></span>entidad <span class=\"_ _b\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>Azkoyen<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>no <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>emitido <span class=\"_ _b\"></span>valores <span class=\"_ _b\"></span>representativos de deuda.  Tampoco <span class=\"_ _7\"></span>existen <span class=\"_ _6\"></span>emisiones <span class=\"_ _7\"></span>convertibles <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>acciones <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>So<span class=\"_ _1\"></span>ciedad <span class=\"_ _7\"></span>dominante, <span class=\"_ _7\"></span>ni <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>otorguen <span class=\"_ _6\"></span>privilegios <span class=\"_ _7\"></span>o derechos que puedan, ante alguna contingencia, hacerlas convertibles en acciones.<span class=\"_ _2a\"> </span>No <span class=\"_ _1\"></span>existe saldo <span class=\"_ _1\"></span>vivo alguno <span class=\"_ _1\"></span>de valo<span class=\"_ _1\"></span>res representativos de <span class=\"_ _1\"></span>deuda <span class=\"_ _1\"></span>que a d<span class=\"_ _1\"></span>ichas fechas <span class=\"_ _1\"></span>hubieran sido <span class=\"_ _1\"></span>emitidos por entidades <span class=\"_ _6\"></span>asociadas <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>terceros <span class=\"_ _6\"></span>(a<span class=\"_ _1\"></span>jenos <span class=\"_ _7\"></span>al <span class=\"_ _6\"></span>Grup<span class=\"_ _1\"></span>o) <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>es<span class=\"_ _1\"></span>t\u00e9n <span class=\"_ _7\"></span>garantizados <span class=\"_ _6\"></span>por <span class=\"_ _9\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Soc<span class=\"_ _1\"></span>iedad <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>ominante <span class=\"_ _7\"></span>o cualquier otra entidad del Grupo.<span class=\"_ _2a\"> </span>16. <span class=\"_ _19\"> </span>Otros pasivos La <span class=\"ls0\">composici\u00f3n de los saldos de este cap\u00edtulo de los balanc<span class=\"_ _0\"></span>es de situaci\u00f3n consolidados es:<span class=\"_ _1\"></span> </span>Miles de euros 20<span class=\"ls0\">23 </span>20<span class=\"ls0\">22 </span>No corrientes- Pasivos por arrendamiento (Nota 6) 5.518 5.732 \u201cEarn out\u201d (Nota 2.2.b)<span class=\"ff3\"> </span>1.460 4.108 Anticipos financieros reintegrables (Nota 13.1) 434<span class=\"ls0\"> </span>555<span class=\"ls0\"> </span>Otros (Nota 3.j) 569<span class=\"ls0\"> </span>705<span class=\"ls0\"> </span>7.981 11.100 Corrientes, otras deudas corrientes- Pasivos por arrendamiento (Nota 6)  2.542 2.420 \u201cEarn out\u201d (Nota 2.2.b)<span class=\"ff3\"> </span>1.424 2.188 Anticipos financieros reintegrables (Nota 13.1) 129<span class=\"ls0\"> </span>128<span class=\"ls0\"> </span>4.095 4.736 Corrientes, acreedores comerciales y otras-<span class=\"ff3\"> </span>Administraciones P\u00fablicas (Nota 23.3) 3.983 3.657 Acreedores por compras o servicios  21.496 25.049 Remuneraciones pendientes de pago y otros  5.294 4.744 Otros acreedores 970<span class=\"ls0\"> </span>1.424 31.743 34.874 \u201cEarn Out\u201d <span class=\"ff1\"> </span>Con <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ompra <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>sociedades <span class=\"_ _1\"></span>SIA <span class=\"_ _a\"></span>Vendon <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>Ascaso <span class=\"_ _a\"></span>Factory, <span class=\"_ _a\"></span>S.L.U. <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>julio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2022 <span class=\"_ _1\"></span>se <span class=\"_ _6\"></span>registraron <span class=\"_ _a\"></span>pasivos financieros <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>6.296 <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>Nota <span class=\"_ _a\"></span>2.2.b<span class=\"_ _1\"></span>), <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>cuales <span class=\"_ _a\"></span>4.108 <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>estaban clasificados a largo plazo y 2.188 miles de euros a corto plazo.  El movimiento del ejercicio 2023 es el siguiente: Total  Saldo a 31 de diciembre de 2022 6.296  Rec\u00e1lculo SIA Vendon (Nota 22) 763<span class=\"ls0\"> </span> Rec\u00e1lculo Ascaso Factory, S.L.U. (Nota 21) (2.508)  Gastos financieros (Nota 22) 477<span class=\"ls0\"> </span> Earn Out pagado (2.144)  Saldo a 31 de diciembre de 2023 2.884<span class=\"_ _2a\"> </span>En el ejercicio 2023 se han pagado 2.144 miles de euros de \u201cearn out\u201d.<span class=\"ff3\"> </span>A 3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23, en <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>y de <span class=\"_ _1\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>estimaciones para <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>pr\u00f3ximos <span class=\"_ _7\"></span>ejercicios, <span class=\"_ _1\"></span>se han <span class=\"_ _9\"> </span>re-estimado <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>ifras <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>pagar. <span class=\"_ _9\"> </span>En <span class=\"_ _9\"> </span>este <span class=\"_ _9\"> </span>sentido<span class=\"_ _1\"></span>, <span class=\"_ _9\"> </span>se <span class=\"_ _8\"> </span>ha <span class=\"_ _9\"> </span>incrementado <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>deuda <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>pagar <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>anteriores accionistas <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>SIA <span class=\"_ _8\"> </span>Vendon <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>763 <span class=\"_ _8\"> </span>miles <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _9\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>contrapartida <span class=\"_ _8\"> </span>\u201cGastos <span class=\"_ _8\"> </span>Financieros\u201d <span class=\"_ _d\"> </span>de <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _9\"> </span>de resultados. Asimismo, <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e ha <span class=\"_ _b\"></span>mino<span class=\"_ _1\"></span>rado <span class=\"_ _0\"></span>la cuenta <span class=\"_ _0\"></span>a pa<span class=\"_ _0\"></span>gar al <span class=\"_ _0\"></span>anterior a<span class=\"_ _0\"></span>ccionista de <span class=\"_ _0\"></span>Ascaso F<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>ctory, S.L.U. en 2.50<span class=\"_ _0\"></span>8 miles de euros con contrapartida \u201cIngresos Financieros\u201d de la cuenta de resultados. <span class=\"ff3\"> </span>A <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2023, <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>importe <span class=\"_ _1\"></span>total <span class=\"_ _1\"></span>asciende <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>2.884 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os c<span class=\"_ _1\"></span>uales <span class=\"_ _1\"></span>1.460 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros est\u00e1n clasificados a largo plazo y 1.424 miles de euros a corto plazo<span class=\"_ _1\"></span>. Los importes de estos pasivos se han registrado utilizando el m\u00e9todo del precio <span class=\"_ _0\"></span>variable descontado.<span class=\"_ _1\"></span> Anticipos financieros reintegrables Dentro de este ep\u00edgr<span class=\"_ _0\"></span>afe se incluye l<span class=\"_ _0\"></span>a deuda con <span class=\"_ _0\"></span>el Centro para <span class=\"_ _0\"></span>el Desarrollo Tecnol\u00f3gico <span class=\"_ _0\"></span>Industrial (C.D.T.I.), con el Ministerio <span class=\"_ _b\"></span>de Ciencia <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> Te<span class=\"_ _0\"></span>cnolog\u00eda (M.<span class=\"_ _0\"></span>I.N.E.R) y <span class=\"_ _b\"></span>con la <span class=\"_ _0\"></span>Direcci\u00f3n <span class=\"_ _0\"></span>General <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> Po<span class=\"_ _0\"></span>l\u00edtica T<span class=\"_ _0\"></span>ecnol\u00f3gica <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>amparo d<span class=\"_ _0\"></span>el Programa <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>Fo<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Investigaci\u00f3n <span class=\"_ _1\"></span>T\u00e9cnica <span class=\"_ _a\"></span>(Profit) <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>rresponde <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>participaci\u00f3n <span class=\"_ _a\"></span>financiera <span class=\"_ _1\"></span>estatal, con <span class=\"_ _1\"></span>car\u00e1cter <span class=\"_ _1\"></span>de ayuda<span class=\"_ _1\"></span> reintegrab<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>argo pl<span class=\"_ _1\"></span>azo, s<span class=\"_ _1\"></span>in inte<span class=\"_ _1\"></span>r\u00e9s o <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>inter\u00e9s <span class=\"_ _1\"></span>reducido <span class=\"_ _1\"></span>(no <span class=\"_ _1\"></span>supe<span class=\"_ _1\"></span>rior al <span class=\"_ _1\"></span>0,75%) <span class=\"_ _1\"></span><span class=\"ls19\">en </span>determinados <span class=\"_ _1\"></span>proyectos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante, <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> realizaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>actividades <span class=\"_ _1\"></span>espec\u00edficas <span class=\"_ _1\"></span>(en <span class=\"_ _1\"></span>gran <span class=\"_ _1\"></span>parte actuaciones de investigaci\u00f3n y desarrollo)<span class=\"ls15\">. </span> Los anticipos <span class=\"_ _0\"></span>financieros reintegrables <span class=\"_ _0\"></span>se valoran <span class=\"_ _0\"></span>en e<span class=\"_ _0\"></span>l momento <span class=\"_ _0\"></span>inicial por <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u valor <span class=\"_ _0\"></span>razonable (<span class=\"_ _0\"></span>valor actual <span class=\"_ _0\"></span>de lo<span class=\"_ _0\"></span>s pagos <span class=\"_ _0\"></span>futuros <span class=\"_ _b\"></span>a reintegrar <span class=\"_ _b\"></span>descontados <span class=\"_ _b\"></span>a un <span class=\"_ _b\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>inter\u00e9s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>mercado) <span class=\"_ _b\"></span>que, en <span class=\"_ _b\"></span>este <span class=\"_ _0\"></span>caso <span class=\"_ _b\"></span>particular <span class=\"_ _0\"></span>(sin <span class=\"_ _b\"></span>intereses o <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>devengan <span class=\"_ _8\"> </span>intereses <span class=\"_ _9\"> </span>inferiores <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>mercado), <span class=\"_ _9\"> </span>no <span class=\"_ _8\"> </span>coincide <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>impo<span class=\"_ _1\"></span>rte <span class=\"_ _9\"> </span>recibido. <span class=\"_ _9\"> </span>La <span class=\"_ _9\"> </span>subvenci\u00f3n resultante <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>asigna <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>ingresos <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cOtros <span class=\"_ _7\"></span>ingresos <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>explotaci\u00f3n\u201d <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>\u00f1o <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _a\"></span>producen <span class=\"_ _7\"></span>los gastos relacionados. <span class=\"_ _1\"></span>No obstante, si <span class=\"_ _1\"></span>la financiaci\u00f3n se c<span class=\"_ _1\"></span>oncede <span class=\"_ _1\"></span>para la c<span class=\"_ _1\"></span>ompra de activos <span class=\"_ _1\"></span>fijos, l<span class=\"_ _1\"></span>a subvenci\u00f3n s<span class=\"_ _1\"></span>e clasifica como ingre<span class=\"_ _0\"></span>sos diferidos y <span class=\"_ _0\"></span>se imputa <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> resultados <span class=\"_ _0\"></span>en proporci\u00f3n a <span class=\"_ _0\"></span>la dotac<span class=\"_ _0\"></span>i\u00f3n a la <span class=\"_ _b\"></span>amortizaci\u00f3n efectuada en el periodo por los activos. V\u00e9ase lo indicado en las Notas 17 y 18.  Los Administradores <span class=\"_ _0\"></span>de la <span class=\"_ _b\"></span>Sociedad dominante consideran <span class=\"_ _b\"></span>que las condiciones <span class=\"_ _b\"></span>incumplidas y otra<span class=\"_ _0\"></span>s contingencias<span class=\"_ _0\"></span> relacionadas <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>dichos <span class=\"_ _a\"></span>anticipos <span class=\"_ _1\"></span>reintegrables <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>otras <span class=\"_ _a\"></span>ayudas <span class=\"_ _1\"></span>p\u00fablicas <span class=\"_ _a\"></span>contabilizadas<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>no <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>relevantes, <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>en todo caso, de su materializaci\u00f3n no se desprender\u00eda un quebranto significativo p<span class=\"_ _0\"></span>ara el Grupo<span class=\"_ _1\"></span>. En 2023 y 2022, la Sociedad Dominante no ha recibido del C.D.T.I. anticipos financieros reintegrables. El <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>etalle <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>anticipos <span class=\"_ _a\"></span>reintegrables <span class=\"_ _a\"></span>concedidos <span class=\"_ _1\"></span>entre <span class=\"_ _a\"></span>2010 <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2023<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>clasificado <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>vencimientos <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>valor <span class=\"_ _1\"></span>de coste amortizado es el siguiente: Miles de euros Deudas a 31 de diciembre de 2023 Corrientes No corrientes Saldo al 31.12.2023 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027 y siguientes Total  Anticipos reintegrables 563<span class=\"ls0\"> </span>12<span class=\"ls0\">9</span><span class=\"ls0\"> </span>140<span class=\"ls0\"> </span>84<span class=\"ls0\"> </span>210<span class=\"ls0\"> </span>434<span class=\"_ _2a\"> </span>Miles de euros Deudas a 31 de diciembre de 2022 Corrientes No corrientes Saldo al 31.12.2022 2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027 y Siguientes Total  Anticipos reintegrables 683<span class=\"ls0\"> </span>128<span class=\"ls0\"> </span>125<span class=\"ls0\"> </span>136<span class=\"ls0\"> </span>84<span class=\"ls0\"> </span>2<span class=\"ls11\">10</span> 555<span class=\"_ _2a\"> </span>Informaci\u00f3n sobre el periodo medio de pago a proveedores. <span class=\"ffe\">Disposici\u00f3n adicional tercera. \u201cDeber de </span>informaci\u00f3n\u201d de la Ley 15/2010, de 5 de julio<span class=\"ff1\"> y de la Ley </span>18/2022 de 28 de septiembre de \u201cCreaci\u00f3n y desarrollo de empresas\u201d<span class=\"ff1\"> </span>A continuaci\u00f3n, se detalla la in<span class=\"_ _0\"></span>formaci\u00f3n requerida conforme <span class=\"_ _0\"></span>a la Resoluci\u00f3n de 29 d<span class=\"_ _0\"></span>e enero de 2016 de<span class=\"_ _0\"></span>l Instituto de Contabilidad y Auditor\u00eda de Cuentas, exclusivamente respecto a las sociedades radica<span class=\"_ _0\"></span>das en Espa\u00f1a<span class=\"_ _1\"></span>: 20<span class=\"ls0\">23 </span>20<span class=\"ls0\">22 </span>D\u00edas   <span class=\"ls0\">Periodo medio de pago a proveedores  </span>78,91 78,85   <span class=\"ls0\">Ratio de operaciones pagadas (*) </span>83,30 84,00   <span class=\"ls0\">Ratio de operaciones pendientes de pago </span>55,75 58,85 Miles de euros<span class=\"ff3\"> </span>Total pagos realizados (miles de euros) 73.234 61.978 Total pagos pendientes (miles de euros) 13.870 15.972 Volumen monetario de facturas pagadas en un periodo inferior al m\u00e1ximo establecido en la normativa de morosidad 25.536 18.685 % que representan los pagos inferiores a dicho m\u00e1ximo sobre el total de los pagos realizados 34,87% 30,15% N\u00famero de facturas Facturas pagadas en un periodo inferior al m\u00e1ximo establecido en la normativa de morosidad 10.009 12.120 % sobre el total de facturas 52,20% 59,46% (*) <span class=\"_ _f\"> </span>En l\u00ed<span class=\"_ _1\"></span>nea con el per\u00edodo<span class=\"_ _0\"></span> medio de cobro de los clientes de la Socied<span class=\"_ _0\"></span>ad dominante en <span class=\"_ _0\"></span>el ejer<span class=\"_ _0\"></span>cicio. En <span class=\"_ _b\"></span>la medida <span class=\"_ _b\"></span>en que <span class=\"_ _b\"></span>la compa\u00f1\u00eda <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onsiga <span class=\"_ _b\"></span>reducir el <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>\u00edodo <span class=\"_ _0\"></span>medio de <span class=\"_ _11\"> </span>cob<span class=\"_ _0\"></span>ro <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _11\"> </span>su<span class=\"_ _0\"></span>s <span class=\"_ _11\"> </span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _24\"> </span>ir\u00e1 <span class=\"_ _24\"> </span>reduciendo<span class=\"_ _0\"></span> <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>per\u00edodo <span class=\"_ _24\"> </span>medio <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>pago <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>sus proveedore<span class=\"_ _0\"></span>s. <span class=\"_ _24\"> </span>Aproximadamente, <span class=\"_ _24\"> </span>un <span class=\"_ _11\"> </span><span class=\"ls7\">41<span class=\"ls25\">% <span class=\"_ _24\"> </span></span>de <span class=\"_ _11\"> </span></span>sus <span class=\"_ _11\"> </span>pagos <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>proveedor<span class=\"_ _0\"></span>es <span class=\"_ _24\"> </span>s<span class=\"_ _1\"></span>on realizados mediante confirming. Cabe resaltar <span class=\"_ _1\"></span>asimismo que <span class=\"_ _1\"></span>el confirming nunca es utilizado para<span class=\"_ _0\"></span> pagos entre en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>idade<span class=\"_ _0\"></span>s del Grupo. Los <span class=\"_ _1\"></span>datos <span class=\"_ _1\"></span>expuestos <span class=\"_ _1\"></span>en e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>cuadro anterior <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>pagos <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>proveedores <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>Azkoyen, <span class=\"_ _1\"></span>S.A., <span class=\"_ _1\"></span>Coges <span class=\"_ _1\"></span>Espa\u00f1a <span class=\"_ _1\"></span>Medios de <span class=\"_ _8\"> </span>Pago, <span class=\"_ _8\"> </span>S.L. <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>Primion <span class=\"_ _8\"> </span>Digitek, <span class=\"_ _8\"> </span>S.L.U. <span class=\"_ _d\"> </span>hacen <span class=\"_ _9\"> </span>referencia <span class=\"_ _9\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>aq<span class=\"_ _1\"></span>uellos <span class=\"_ _9\"> </span>que <span class=\"_ _8\"> </span>por <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>naturaleza <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>on <span class=\"_ _9\"> </span>acreedores comerciales por deudas con suministradores de bienes y ser<span class=\"_ _0\"></span>vicios<span class=\"_ _1\"></span>. La Sociedad dominante <span class=\"_ _0\"></span>dispone de <span class=\"_ _0\"></span>p\u00f3lizas de <span class=\"_ _0\"></span>confirming con <span class=\"_ _0\"></span>un l\u00edmite total <span class=\"_ _0\"></span>de 8.400 miles de euros. Las <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>uentas<span class=\"_ _0\"></span> a <span class=\"_ _1\"></span>pagar <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>citadas <span class=\"_ _1\"></span>operaciones <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>confirming <span class=\"_ _1\"></span>figuran <span class=\"_ _1\"></span>hasta <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>vencimiento <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el balance <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _6\"></span>consolidado <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>deuda <span class=\"_ _7\"></span>comercial. <span class=\"_ _7\"></span>As<span class=\"_ _1\"></span>imismo, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>pagos <span class=\"_ _6\"></span>relacionados <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>incluyen <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el estado <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>flujos <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>efectivo  consolidado <span class=\"_ _8\"> </span>dentro <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>los<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>flujos <span class=\"_ _8\"> </span>de  ef<span class=\"_ _0\"></span>ectivo <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>actividades <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>explotaci\u00f3n (operaci\u00f3n).<span class=\"_ _2a\"> </span>  El <span class=\"_ _7\"></span>objeto <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>dichas <span class=\"_ _7\"></span>p\u00f3lizas <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>onfirming <span class=\"_ _a\"></span>incluye <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>gesti\u00f3n, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>administraci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>tramitaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>ago <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>las entidades financieras de l<span class=\"_ _1\"></span>os cr\u00e9ditos en <span class=\"_ _1\"></span>moneda Euro que <span class=\"_ _1\"></span>contra la <span class=\"_ _1\"></span>Sociedad dominante ostenten leg\u00edtimamente sus <span class=\"_ _a\"></span>proveedores <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>traigan <span class=\"_ _a\"></span>causa <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>operaciones <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ceptadas <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>a\u00fan <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>vencidas, <span class=\"_ _a\"></span>debidas <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>sus <span class=\"_ _a\"></span>actividades. Asimismo, <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>ocasiones <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>entidad <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanciera <span class=\"_ _1\"></span>adquiere <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>proveedores <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>derechos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>r\u00e9dito <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>origin\u00f3 <span class=\"_ _1\"></span>la deuda <span class=\"_ _1\"></span>obteniendo un <span class=\"_ _1\"></span>descuento <span class=\"_ _1\"></span>financiero por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>operaci\u00f3n de <span class=\"_ _1\"></span>adelantami<span class=\"_ _a\"></span>ento del <span class=\"_ _1\"></span>pago, <span class=\"_ _1\"></span>y tra<span class=\"_ _1\"></span>nsfiriendo pa<span class=\"_ _1\"></span>rte de este descuento a la Sociedad dominante.  Los <span class=\"_ _1\"></span>saldos <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>confirming <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>gesti\u00f3n <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>las <span class=\"_ _a\"></span>entidades <span class=\"_ _1\"></span>financieras <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>20<span class=\"_ _a\"></span>23 <span class=\"_ _a\"></span>ascend\u00edan <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>5.181 mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> de euro<span class=\"_ _0\"></span>s de los <span class=\"_ _0\"></span>que 1.556 hab\u00edan s<span class=\"_ _0\"></span>ido adquiridos por <span class=\"_ _0\"></span>las mismas (al cierre d<span class=\"_ _0\"></span>el ejercici<span class=\"_ _0\"></span>o 2022: 5.319 <span class=\"ls17\">y <span class=\"_ _b\"></span><span class=\"ls0\">1.4<span class=\"_ _1\"></span>44 </span></span>mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> de euros<span class=\"ls13\">, </span>respectivamente<span class=\"ls18\">).</span> Para <span class=\"_ _8\"> </span>atender <span class=\"_ _9\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _9\"> </span>pago <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>cr\u00e9ditos, <span class=\"_ _8\"> </span>es <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>ondici\u00f3n <span class=\"_ _9\"> </span>esencial <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>Sociedad <span class=\"_ _8\"> </span>dominante <span class=\"_ _9\"> </span>cuente <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>saldos disponibles <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las f<span class=\"_ _0\"></span>echas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>vencimiento <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>su<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>cuentas <span class=\"_ _b\"></span>bancarias, <span class=\"_ _b\"></span>tanto <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>cesi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>proveedores ostenten <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>entidades <span class=\"_ _7\"></span>financieras, <span class=\"_ _a\"></span>co<span class=\"_ _1\"></span>mo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>que, <span class=\"_ _7\"></span>no <span class=\"_ _a\"></span>habiendo <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _a\"></span>cedidos <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>\u00e9stas, <span class=\"_ _7\"></span>deba <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>tramitado <span class=\"_ _7\"></span>su pago por las mismas. Conforme <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>estipulado <span class=\"_ _7\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>me<span class=\"_ _1\"></span>ncionadas <span class=\"_ _7\"></span>p\u00f3lizas, <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _7\"></span>bien <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>nunca <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>producido, <span class=\"_ _7\"></span>si llegado a <span class=\"_ _1\"></span>un determinado vencimiento de <span class=\"_ _1\"></span>un cr\u00e9dito, la cuenta b<span class=\"_ _1\"></span>ancaria de la Sociedad d<span class=\"_ _1\"></span>ominante no presentara saldo <span class=\"_ _1\"></span>suficiente <span class=\"_ _1\"></span>para atender <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>pago,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>entidad financiera <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>realizar\u00e1 <span class=\"_ _1\"></span>el mismo. <span class=\"_ _1\"></span>No <span class=\"_ _a\"></span>obstante, <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>anterior, e<span class=\"_ _1\"></span>n el supuesto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _6\"></span>ya <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>oste<span class=\"_ _1\"></span>ntase <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>entidad <span class=\"_ _6\"></span>financiera, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>citado <span class=\"_ _6\"></span>importe <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reflejar\u00e1 <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>cuenta especial <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>devengar\u00e1 <span class=\"_ _1\"></span>intereses<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>iarios <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>demora, <span class=\"_ _1\"></span>desde <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fech<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>impago <span class=\"_ _1\"></span>hasta <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>existiese saldo <span class=\"_ _9\"> </span>suficiente <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>cuenta <span class=\"_ _9\"> </span>bancaria <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>Sociedad <span class=\"_ _9\"> </span>dominante <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>atender <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>pago. <span class=\"_ _8\"> </span>En <span class=\"_ _9\"> </span>esta <span class=\"_ _9\"> </span>improbable<span class=\"_ _0\"></span> situaci\u00f3n, el saldo de e<span class=\"_ _1\"></span>sta cuenta especial y sus i<span class=\"_ _1\"></span>ntereses se clasificar\u00edan en el balance de situaci\u00f3n <span class=\"_ _a\"></span>consolidado como deudas con entidades de cr\u00e9dito.  De <span class=\"_ _a\"></span>acuerdo <span class=\"_ _a\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>contratos, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>uda <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>resulte <span class=\"_ _a\"></span>contra <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>raz\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ada <span class=\"_ _a\"></span>p\u00f3liza <span class=\"_ _a\"></span>de confirming podr\u00e1 <span class=\"_ _0\"></span>ser compensada por <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a entidad fi<span class=\"_ _0\"></span>nanciera con cu<span class=\"_ _0\"></span>alquier otra que <span class=\"_ _0\"></span>la Socie<span class=\"_ _0\"></span>dad dominante pudiera tener <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>favor, <span class=\"_ _1\"></span>cualquiera <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>sea <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>documentos e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>est\u00e9<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>representada, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>vencimiento, que<span class=\"ls0\">, <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>este <span class=\"_ _1\"></span>efecto<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>odr\u00e1 <span class=\"_ _1\"></span>anticipa<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>entidad <span class=\"_ _a\"></span>financiera, <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>t\u00edtulo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>recho, <span class=\"_ _1\"></span>incluso <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>dep\u00f3sito. <span class=\"_ _a\"></span>Por <span class=\"_ _1\"></span>lo </span>dem\u00e1s, <span class=\"_ _9\"> </span>las <span class=\"_ _8\"> </span>mencionadas <span class=\"_ _9\"> </span>p\u00f3lizas <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>confirming <span class=\"_ _9\"> </span>n<span class=\"_ _1\"></span>o <span class=\"_ _9\"> </span>incluyen <span class=\"_ _9\"> </span>inmovilizaciones <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>dep\u00f3sitos, <span class=\"_ _9\"> </span>otras <span class=\"_ _9\"> </span>garant\u00edas <span class=\"_ _8\"> </span>o colaterales <span class=\"_ _1\"></span>prestados <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>favor <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>entidades <span class=\"_ _1\"></span>financieras. <span class=\"_ _1\"></span>Por <span class=\"_ _a\"></span>tanto, <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>isten <span class=\"_ _1\"></span>garant\u00edas <span class=\"_ _1\"></span>significativas <span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>otras condiciones relevante<span class=\"_ _0\"></span>s que <span class=\"_ _b\"></span>pongan de <span class=\"_ _0\"></span>manifiesto <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>cambio <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n la <span class=\"_ _b\"></span>naturaleza de <span class=\"_ _b\"></span>las mencionadas <span class=\"_ _0\"></span>operaciones <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> confirming de la Sociedad dominante, que se clasifican como deuda comer<span class=\"_ _0\"></span>cial.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-28": {
   "value": "Deudas a 31.12.2022 Corrientes No corrientes 2022<span class=\"ls0\"> </span>Saldo al 31.12.2022 2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>Total no corrientes Financiaci\u00f3n Intereses devengados 71<span class=\"ls0\"> </span>71<span class=\"ls0\"> </span>- - - - - Pr\u00e9stamos 36.419 8.517 8.439 7.904 7.705 3.854 27.902 P\u00f3lizas de cr\u00e9dito 997<span class=\"ls0\"> </span>997<span class=\"ls0\"> </span>- - - - - Gastos de formalizaci\u00f3n     <span class=\"ls0\">de deudas  </span>(19) (3) (5) (5) (4) (2) (16) Total 37.468 9.582 8.434 7.89<span class=\"_ _2a\"> </span>9 7.701 3.852 27.886 Los <span class=\"_ _1\"></span>Administradores <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _a\"></span>estiman <span class=\"_ _1\"></span>que el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>endeudamiento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>es similar a su valor contable. Prestamos de la Sociedad dominante  En <span class=\"_ _1\"></span>junio de <span class=\"_ _1\"></span>2020, <span class=\"_ _1\"></span>Azkoyen, <span class=\"_ _1\"></span>S.A. formaliz\u00f3 <span class=\"_ _1\"></span>dos pr\u00e9stamos <span class=\"_ _1\"></span>bancarios <span class=\"_ _1\"></span>bilaterales <span class=\"_ _1\"></span>a largo <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>y d<span class=\"_ _1\"></span>e tipo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>inter\u00e9s fijo (no superior al 1%), con dos entidades financieras espa\u00f1<span class=\"_ _0\"></span>olas por un total de 4.000 miles de euros.<span class=\"_ _1\"></span> Durante <span class=\"_ _9\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _9\"> </span>2<span class=\"_ _1\"></span>022, <span class=\"_ _9\"> </span>Azkoyen, <span class=\"_ _8\"> </span>S.A. <span class=\"_ _8\"> </span>formaliz\u00f3 <span class=\"_ _8\"> </span>nuevos <span class=\"_ _9\"> </span>pr\u00e9<span class=\"_ _1\"></span>stamos <span class=\"_ _9\"> </span>bilaterales <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>largo <span class=\"_ _8\"> </span>plazo <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _9\"> </span>distintas entidades <span class=\"_ _b\"></span>financieras <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>un <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _b\"></span>total <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>38.000 <span class=\"_ _c\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>(Euribor <span class=\"_ _b\"></span>m\u00e1s <span class=\"_ _b\"></span>0,4%, <span class=\"_ _b\"></span>amortizaciones <span class=\"_ _b\"></span>trimestrales y vencimiento final a cinco a\u00f1os).  Deudas a 31.12.2023 Corrientes No corrientes 2023<span class=\"ls0\"> </span>Saldo al 31.12.2023 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>Total no corrientes Financiaci\u00f3n Intereses devengados 104<span class=\"ls0\"> </span>104<span class=\"ls0\"> </span>- - - - Pr\u00e9stamos 27.916 8.422 7.905 7.721 3.868 19.494 P\u00f3lizas de cr\u00e9dito 6.398 6.398 - - - - Gastos de formalizaci\u00f3n     <span class=\"ls0\">de deudas  </span>(15) (5) (5) (4) (1) (10) Total 34.403 14.919 7.900 7.717 3.867 19.484 Las entidades <span class=\"_ _b\"></span>financieras pueden <span class=\"_ _b\"></span>exigir la <span class=\"_ _0\"></span>resoluci\u00f3n <span class=\"_ _0\"></span>anticipada <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los pr<span class=\"_ _b\"></span>\u00e9<span class=\"_ _1\"></span>stamos p<span class=\"_ _0\"></span>or, e<span class=\"_ _0\"></span>ntre <span class=\"_ _0\"></span>otros, i<span class=\"_ _0\"></span>ncumplimiento<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>obligaciones <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>pago d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>los contratos<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>pr\u00e9stamo, <span class=\"_ _0\"></span>empeoramiento <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>evoluci\u00f3n <span class=\"_ _b\"></span>respecto <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>las cuentas<span class=\"_ _0\"></span> anuales a<span class=\"_ _0\"></span>uditadas <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>21, <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>incurriesen <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>causa legal <span class=\"_ _b\"></span>de d<span class=\"_ _0\"></span>isoluci\u00f3n <span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>si los <span class=\"_ _b\"></span>resultados de <span class=\"_ _c\"></span>ex<span class=\"_ _1\"></span>plotaci\u00f3n <span class=\"_ _b\"></span>arro<span class=\"_ _1\"></span>jasen p\u00e9rdidas <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>si <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>hallasen <span class=\"_ _b\"></span>en s<span class=\"_ _0\"></span>ituaci\u00f3n <span class=\"_ _b\"></span>de f<span class=\"_ _0\"></span>ondos <span class=\"_ _0\"></span>propios <span class=\"_ _b\"></span>negativos.<span class=\"_ _1\"></span> L<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>administradores de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>So<span class=\"_ _1\"></span>ciedad <span class=\"_ _b\"></span>dominante consideran que no hay riesgo de cancelaci\u00f3n anticipada. Tras las amortiza<span class=\"_ _0\"></span>ciones realizadas (8.503 <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros en <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>3), su saldo <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>gregado a <span class=\"_ _b\"></span>31 de diciembre <span class=\"_ _0\"></span>de 2023 asciende <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>27.916 <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>euro<span class=\"_ _1\"></span>s, <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>stando <span class=\"_ _6\"></span>clasificados <span class=\"_ _6\"></span><span class=\"ls11\">8.422</span> <span class=\"_ _6\"></span><span class=\"ls17\">y <span class=\"_ _6\"></span></span>19.494 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>rto <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>argo <span class=\"_ _6\"></span>plazo, respectivamente.  A <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2022, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>sal<span class=\"_ _1\"></span>do <span class=\"_ _c\"></span>v<span class=\"_ _1\"></span>ivo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>pr\u00e9stamos <span class=\"_ _b\"></span>formalizados <span class=\"_ _b\"></span>ascend\u00eda <span class=\"_ _b\"></span>a 36.419 <span class=\"_ _c\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros, <span class=\"_ _b\"></span>estando clasificados 8.517 <span class=\"ls14\">y </span>27<span class=\"_ _1\"></span>.902 miles de euros a corto <span class=\"_ _0\"></span>y largo plazo, respectivamente. Los gastos de formalizaci\u00f3n ascienden <span class=\"_ _0\"></span>a <span class=\"ls19\">15<span class=\"_ _1\"></span></span> miles de euros <span class=\"_ _0\"></span>y se imputan a resultados <span class=\"_ _0\"></span>seg\u00fan el m\u00e9todo de<span class=\"_ _0\"></span> inter\u00e9s efectivo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-29": {
   "value": "16. <span class=\"_ _19\"> </span>Otros pasivos La <span class=\"ls0\">composici\u00f3n de los saldos de este cap\u00edtulo de los balanc<span class=\"_ _0\"></span>es de situaci\u00f3n consolidados es:<span class=\"_ _1\"></span> </span>Miles de euros 20<span class=\"ls0\">23 </span>20<span class=\"ls0\">22 </span>No corrientes- Pasivos por arrendamiento (Nota 6) 5.518 5.732 \u201cEarn out\u201d (Nota 2.2.b)<span class=\"ff3\"> </span>1.460 4.108 Anticipos financieros reintegrables (Nota 13.1) 434<span class=\"ls0\"> </span>555<span class=\"ls0\"> </span>Otros (Nota 3.j) 569<span class=\"ls0\"> </span>705<span class=\"ls0\"> </span>7.981 11.100 Corrientes, otras deudas corrientes- Pasivos por arrendamiento (Nota 6)  2.542 2.420 \u201cEarn out\u201d (Nota 2.2.b)<span class=\"ff3\"> </span>1.424 2.188 Anticipos financieros reintegrables (Nota 13.1) 129<span class=\"ls0\"> </span>128<span class=\"ls0\"> </span>4.095 4.736 Corrientes, acreedores comerciales y otras-<span class=\"ff3\"> </span>Administraciones P\u00fablicas (Nota 23.3) 3.983 3.657 Acreedores por compras o servicios  21.496 25.049 Remuneraciones pendientes de pago y otros  5.294 4.744 Otros acreedores 970<span class=\"ls0\"> </span>1.424 31.743 34.874 \u201cEarn Out\u201d <span class=\"ff1\"> </span>Con <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ompra <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>sociedades <span class=\"_ _1\"></span>SIA <span class=\"_ _a\"></span>Vendon <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>Ascaso <span class=\"_ _a\"></span>Factory, <span class=\"_ _a\"></span>S.L.U. <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>julio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2022 <span class=\"_ _1\"></span>se <span class=\"_ _6\"></span>registraron <span class=\"_ _a\"></span>pasivos financieros <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>6.296 <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>Nota <span class=\"_ _a\"></span>2.2.b<span class=\"_ _1\"></span>), <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>cuales <span class=\"_ _a\"></span>4.108 <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>estaban clasificados a largo plazo y 2.188 miles de euros a corto plazo.  El movimiento del ejercicio 2023 es el siguiente: Total  Saldo a 31 de diciembre de 2022 6.296  Rec\u00e1lculo SIA Vendon (Nota 22) 763<span class=\"ls0\"> </span> Rec\u00e1lculo Ascaso Factory, S.L.U. (Nota 21) (2.508)  Gastos financieros (Nota 22) 477<span class=\"ls0\"> </span> Earn Out pagado (2.144)  Saldo a 31 de diciembre de 2023 2.884<span class=\"_ _2a\"> </span>En el ejercicio 2023 se han pagado 2.144 miles de euros de \u201cearn out\u201d.<span class=\"ff3\"> </span>A 3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23, en <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>y de <span class=\"_ _1\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>estimaciones para <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>pr\u00f3ximos <span class=\"_ _7\"></span>ejercicios, <span class=\"_ _1\"></span>se han <span class=\"_ _9\"> </span>re-estimado <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>ifras <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>pagar. <span class=\"_ _9\"> </span>En <span class=\"_ _9\"> </span>este <span class=\"_ _9\"> </span>sentido<span class=\"_ _1\"></span>, <span class=\"_ _9\"> </span>se <span class=\"_ _8\"> </span>ha <span class=\"_ _9\"> </span>incrementado <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>deuda <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>pagar <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>anteriores accionistas <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>SIA <span class=\"_ _8\"> </span>Vendon <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>763 <span class=\"_ _8\"> </span>miles <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _9\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>contrapartida <span class=\"_ _8\"> </span>\u201cGastos <span class=\"_ _8\"> </span>Financieros\u201d <span class=\"_ _d\"> </span>de <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _9\"> </span>de resultados. Asimismo, <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e ha <span class=\"_ _b\"></span>mino<span class=\"_ _1\"></span>rado <span class=\"_ _0\"></span>la cuenta <span class=\"_ _0\"></span>a pa<span class=\"_ _0\"></span>gar al <span class=\"_ _0\"></span>anterior a<span class=\"_ _0\"></span>ccionista de <span class=\"_ _0\"></span>Ascaso F<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>ctory, S.L.U. en 2.50<span class=\"_ _0\"></span>8 miles de euros con contrapartida \u201cIngresos Financieros\u201d de la cuenta de resultados. <span class=\"ff3\"> </span>A <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2023, <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>importe <span class=\"_ _1\"></span>total <span class=\"_ _1\"></span>asciende <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>2.884 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os c<span class=\"_ _1\"></span>uales <span class=\"_ _1\"></span>1.460 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros est\u00e1n clasificados a largo plazo y 1.424 miles de euros a corto plazo<span class=\"_ _1\"></span>. Los importes de estos pasivos se han registrado utilizando el m\u00e9todo del precio <span class=\"_ _0\"></span>variable descontado.<span class=\"_ _1\"></span> Anticipos financieros reintegrables Dentro de este ep\u00edgr<span class=\"_ _0\"></span>afe se incluye l<span class=\"_ _0\"></span>a deuda con <span class=\"_ _0\"></span>el Centro para <span class=\"_ _0\"></span>el Desarrollo Tecnol\u00f3gico <span class=\"_ _0\"></span>Industrial (C.D.T.I.), con el Ministerio <span class=\"_ _b\"></span>de Ciencia <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> Te<span class=\"_ _0\"></span>cnolog\u00eda (M.<span class=\"_ _0\"></span>I.N.E.R) y <span class=\"_ _b\"></span>con la <span class=\"_ _0\"></span>Direcci\u00f3n <span class=\"_ _0\"></span>General <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> Po<span class=\"_ _0\"></span>l\u00edtica T<span class=\"_ _0\"></span>ecnol\u00f3gica <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>amparo d<span class=\"_ _0\"></span>el Programa <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>Fo<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Investigaci\u00f3n <span class=\"_ _1\"></span>T\u00e9cnica <span class=\"_ _a\"></span>(Profit) <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>rresponde <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>participaci\u00f3n <span class=\"_ _a\"></span>financiera <span class=\"_ _1\"></span>estatal, con <span class=\"_ _1\"></span>car\u00e1cter <span class=\"_ _1\"></span>de ayuda<span class=\"_ _1\"></span> reintegrab<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>argo pl<span class=\"_ _1\"></span>azo, s<span class=\"_ _1\"></span>in inte<span class=\"_ _1\"></span>r\u00e9s o <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>inter\u00e9s <span class=\"_ _1\"></span>reducido <span class=\"_ _1\"></span>(no <span class=\"_ _1\"></span>supe<span class=\"_ _1\"></span>rior al <span class=\"_ _1\"></span>0,75%) <span class=\"_ _1\"></span><span class=\"ls19\">en </span>determinados <span class=\"_ _1\"></span>proyectos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante, <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> realizaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>actividades <span class=\"_ _1\"></span>espec\u00edficas <span class=\"_ _1\"></span>(en <span class=\"_ _1\"></span>gran <span class=\"_ _1\"></span>parte actuaciones de investigaci\u00f3n y desarrollo)<span class=\"ls15\">. </span> Los anticipos <span class=\"_ _0\"></span>financieros reintegrables <span class=\"_ _0\"></span>se valoran <span class=\"_ _0\"></span>en e<span class=\"_ _0\"></span>l momento <span class=\"_ _0\"></span>inicial por <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u valor <span class=\"_ _0\"></span>razonable (<span class=\"_ _0\"></span>valor actual <span class=\"_ _0\"></span>de lo<span class=\"_ _0\"></span>s pagos <span class=\"_ _0\"></span>futuros <span class=\"_ _b\"></span>a reintegrar <span class=\"_ _b\"></span>descontados <span class=\"_ _b\"></span>a un <span class=\"_ _b\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>inter\u00e9s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>mercado) <span class=\"_ _b\"></span>que, en <span class=\"_ _b\"></span>este <span class=\"_ _0\"></span>caso <span class=\"_ _b\"></span>particular <span class=\"_ _0\"></span>(sin <span class=\"_ _b\"></span>intereses o <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>devengan <span class=\"_ _8\"> </span>intereses <span class=\"_ _9\"> </span>inferiores <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>mercado), <span class=\"_ _9\"> </span>no <span class=\"_ _8\"> </span>coincide <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>impo<span class=\"_ _1\"></span>rte <span class=\"_ _9\"> </span>recibido. <span class=\"_ _9\"> </span>La <span class=\"_ _9\"> </span>subvenci\u00f3n resultante <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>asigna <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>ingresos <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cOtros <span class=\"_ _7\"></span>ingresos <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>explotaci\u00f3n\u201d <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>\u00f1o <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _a\"></span>producen <span class=\"_ _7\"></span>los gastos relacionados. <span class=\"_ _1\"></span>No obstante, si <span class=\"_ _1\"></span>la financiaci\u00f3n se c<span class=\"_ _1\"></span>oncede <span class=\"_ _1\"></span>para la c<span class=\"_ _1\"></span>ompra de activos <span class=\"_ _1\"></span>fijos, l<span class=\"_ _1\"></span>a subvenci\u00f3n s<span class=\"_ _1\"></span>e clasifica como ingre<span class=\"_ _0\"></span>sos diferidos y <span class=\"_ _0\"></span>se imputa <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> resultados <span class=\"_ _0\"></span>en proporci\u00f3n a <span class=\"_ _0\"></span>la dotac<span class=\"_ _0\"></span>i\u00f3n a la <span class=\"_ _b\"></span>amortizaci\u00f3n efectuada en el periodo por los activos. V\u00e9ase lo indicado en las Notas 17 y 18.  Los Administradores <span class=\"_ _0\"></span>de la <span class=\"_ _b\"></span>Sociedad dominante consideran <span class=\"_ _b\"></span>que las condiciones <span class=\"_ _b\"></span>incumplidas y otra<span class=\"_ _0\"></span>s contingencias<span class=\"_ _0\"></span> relacionadas <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>dichos <span class=\"_ _a\"></span>anticipos <span class=\"_ _1\"></span>reintegrables <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>otras <span class=\"_ _a\"></span>ayudas <span class=\"_ _1\"></span>p\u00fablicas <span class=\"_ _a\"></span>contabilizadas<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>no <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>relevantes, <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>en todo caso, de su materializaci\u00f3n no se desprender\u00eda un quebranto significativo p<span class=\"_ _0\"></span>ara el Grupo<span class=\"_ _1\"></span>. En 2023 y 2022, la Sociedad Dominante no ha recibido del C.D.T.I. anticipos financieros reintegrables. El <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>etalle <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>anticipos <span class=\"_ _a\"></span>reintegrables <span class=\"_ _a\"></span>concedidos <span class=\"_ _1\"></span>entre <span class=\"_ _a\"></span>2010 <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2023<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>clasificado <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>vencimientos <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>valor <span class=\"_ _1\"></span>de coste amortizado es el siguiente: Miles de euros Deudas a 31 de diciembre de 2023 Corrientes No corrientes Saldo al 31.12.2023 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027 y siguientes Total  Anticipos reintegrables 563<span class=\"ls0\"> </span>12<span class=\"ls0\">9</span><span class=\"ls0\"> </span>140<span class=\"ls0\"> </span>84<span class=\"ls0\"> </span>210<span class=\"ls0\"> </span>434<span class=\"_ _2a\"> </span><span class=\"ls0\"> </span>Miles de euros Deudas a 31 de diciembre de 2022 Corrientes No corrientes Saldo al 31.12.2022 2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027 y Siguientes Total  Anticipos reintegrables 683<span class=\"ls0\"> </span>128<span class=\"ls0\"> </span>125<span class=\"ls0\"> </span>136<span class=\"ls0\"> </span>84<span class=\"ls0\"> </span>2<span class=\"ls11\">10</span> 555<span class=\"_ _2a\"> </span>Informaci\u00f3n sobre el periodo medio de pago a proveedores. <span class=\"ffe\">Disposici\u00f3n adicional tercera. \u201cDeber de </span>informaci\u00f3n\u201d de la Ley 15/2010, de 5 de julio<span class=\"ff1\"> y de la Ley </span>18/2022 de 28 de septiembre de \u201cCreaci\u00f3n y desarrollo de empresas\u201d<span class=\"ff1\"> </span>A continuaci\u00f3n, se detalla la in<span class=\"_ _0\"></span>formaci\u00f3n requerida conforme <span class=\"_ _0\"></span>a la Resoluci\u00f3n de 29 d<span class=\"_ _0\"></span>e enero de 2016 de<span class=\"_ _0\"></span>l Instituto de Contabilidad y Auditor\u00eda de Cuentas, exclusivamente respecto a las sociedades radica<span class=\"_ _0\"></span>das en Espa\u00f1a<span class=\"_ _1\"></span>: 20<span class=\"ls0\">23 </span>20<span class=\"ls0\">22 </span>D\u00edas   <span class=\"ls0\">Periodo medio de pago a proveedores  </span>78,91 78,85   <span class=\"ls0\">Ratio de operaciones pagadas (*) </span>83,30 84,00   <span class=\"ls0\">Ratio de operaciones pendientes de pago </span>55,75 58,85 Miles de euros<span class=\"ff3\"> </span>Total pagos realizados (miles de euros) 73.234 61.978 Total pagos pendientes (miles de euros) 13.870 15.972 Volumen monetario de facturas pagadas en un periodo inferior al m\u00e1ximo establecido en la normativa de morosidad 25.536 18.685 % que representan los pagos inferiores a dicho m\u00e1ximo sobre el total de los pagos realizados 34,87% 30,15% N\u00famero de facturas Facturas pagadas en un periodo inferior al m\u00e1ximo establecido en la normativa de morosidad 10.009 12.120 % sobre el total de facturas 52,20% 59,46% (*) <span class=\"_ _f\"> </span>En l\u00ed<span class=\"_ _1\"></span>nea con el per\u00edodo<span class=\"_ _0\"></span> medio de cobro de los clientes de la Socied<span class=\"_ _0\"></span>ad dominante en <span class=\"_ _0\"></span>el ejer<span class=\"_ _0\"></span>cicio. En <span class=\"_ _b\"></span>la medida <span class=\"_ _b\"></span>en que <span class=\"_ _b\"></span>la compa\u00f1\u00eda <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onsiga <span class=\"_ _b\"></span>reducir el <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>\u00edodo <span class=\"_ _0\"></span>medio de <span class=\"_ _11\"> </span>cob<span class=\"_ _0\"></span>ro <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _11\"> </span>su<span class=\"_ _0\"></span>s <span class=\"_ _11\"> </span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _24\"> </span>ir\u00e1 <span class=\"_ _24\"> </span>reduciendo<span class=\"_ _0\"></span> <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>per\u00edodo <span class=\"_ _24\"> </span>medio <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>pago <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>sus proveedore<span class=\"_ _0\"></span>s. <span class=\"_ _24\"> </span>Aproximadamente, <span class=\"_ _24\"> </span>un <span class=\"_ _11\"> </span><span class=\"ls7\">41<span class=\"ls25\">% <span class=\"_ _24\"> </span></span>de <span class=\"_ _11\"> </span></span>sus <span class=\"_ _11\"> </span>pagos <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>proveedor<span class=\"_ _0\"></span>es <span class=\"_ _24\"> </span>s<span class=\"_ _1\"></span>on realizados mediante confirming. Cabe resaltar <span class=\"_ _1\"></span>asimismo que <span class=\"_ _1\"></span>el confirming nunca es utilizado para<span class=\"_ _0\"></span> pagos entre en<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>idade<span class=\"_ _0\"></span>s del Grupo. Los <span class=\"_ _1\"></span>datos <span class=\"_ _1\"></span>expuestos <span class=\"_ _1\"></span>en e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>cuadro anterior <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>pagos <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>proveedores <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>Azkoyen, <span class=\"_ _1\"></span>S.A., <span class=\"_ _1\"></span>Coges <span class=\"_ _1\"></span>Espa\u00f1a <span class=\"_ _1\"></span>Medios de <span class=\"_ _8\"> </span>Pago, <span class=\"_ _8\"> </span>S.L. <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>Primion <span class=\"_ _8\"> </span>Digitek, <span class=\"_ _8\"> </span>S.L.U. <span class=\"_ _d\"> </span>hacen <span class=\"_ _9\"> </span>referencia <span class=\"_ _9\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>aq<span class=\"_ _1\"></span>uellos <span class=\"_ _9\"> </span>que <span class=\"_ _8\"> </span>por <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>naturaleza <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>on <span class=\"_ _9\"> </span>acreedores comerciales por deudas con suministradores de bienes y ser<span class=\"_ _0\"></span>vicios<span class=\"_ _1\"></span>. La Sociedad dominante <span class=\"_ _0\"></span>dispone de <span class=\"_ _0\"></span>p\u00f3lizas de <span class=\"_ _0\"></span>confirming con <span class=\"_ _0\"></span>un l\u00edmite total <span class=\"_ _0\"></span>de 8.400 miles de euros. Las <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>uentas<span class=\"_ _0\"></span> a <span class=\"_ _1\"></span>pagar <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>citadas <span class=\"_ _1\"></span>operaciones <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>confirming <span class=\"_ _1\"></span>figuran <span class=\"_ _1\"></span>hasta <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>vencimiento <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el balance <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _6\"></span>consolidado <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>deuda <span class=\"_ _7\"></span>comercial. <span class=\"_ _7\"></span>As<span class=\"_ _1\"></span>imismo, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>pagos <span class=\"_ _6\"></span>relacionados <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>incluyen <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el estado <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>flujos <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>efectivo  consolidado <span class=\"_ _8\"> </span>dentro <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>los<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>flujos <span class=\"_ _8\"> </span>de  ef<span class=\"_ _0\"></span>ectivo <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>actividades <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>explotaci\u00f3n (operaci\u00f3n).<span class=\"_ _2a\"> </span>  El <span class=\"_ _7\"></span>objeto <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>dichas <span class=\"_ _7\"></span>p\u00f3lizas <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>onfirming <span class=\"_ _a\"></span>incluye <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>gesti\u00f3n, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>administraci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>tramitaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>ago <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>las entidades financieras de l<span class=\"_ _1\"></span>os cr\u00e9ditos en <span class=\"_ _1\"></span>moneda Euro que <span class=\"_ _1\"></span>contra la <span class=\"_ _1\"></span>Sociedad dominante ostenten leg\u00edtimamente sus <span class=\"_ _a\"></span>proveedores <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>traigan <span class=\"_ _a\"></span>causa <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>operaciones <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ceptadas <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>a\u00fan <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>vencidas, <span class=\"_ _a\"></span>debidas <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>sus <span class=\"_ _a\"></span>actividades. Asimismo, <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>ocasiones <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>entidad <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanciera <span class=\"_ _1\"></span>adquiere <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>proveedores <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>derechos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>r\u00e9dito <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>origin\u00f3 <span class=\"_ _1\"></span>la deuda <span class=\"_ _1\"></span>obteniendo un <span class=\"_ _1\"></span>descuento <span class=\"_ _1\"></span>financiero por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>operaci\u00f3n de <span class=\"_ _1\"></span>adelantami<span class=\"_ _a\"></span>ento del <span class=\"_ _1\"></span>pago, <span class=\"_ _1\"></span>y tra<span class=\"_ _1\"></span>nsfiriendo pa<span class=\"_ _1\"></span>rte de este descuento a la Sociedad dominante.  Los <span class=\"_ _1\"></span>saldos <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>confirming <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>gesti\u00f3n <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>las <span class=\"_ _a\"></span>entidades <span class=\"_ _1\"></span>financieras <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>20<span class=\"_ _a\"></span>23 <span class=\"_ _a\"></span>ascend\u00edan <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>5.181 mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> de euro<span class=\"_ _0\"></span>s de los <span class=\"_ _0\"></span>que 1.556 hab\u00edan s<span class=\"_ _0\"></span>ido adquiridos por <span class=\"_ _0\"></span>las mismas (al cierre d<span class=\"_ _0\"></span>el ejercici<span class=\"_ _0\"></span>o 2022: 5.319 <span class=\"ls17\">y <span class=\"_ _b\"></span><span class=\"ls0\">1.4<span class=\"_ _1\"></span>44 </span></span>mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> de euros<span class=\"ls13\">, </span>respectivamente<span class=\"ls18\">).</span> Para <span class=\"_ _8\"> </span>atender <span class=\"_ _9\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _9\"> </span>pago <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>cr\u00e9ditos, <span class=\"_ _8\"> </span>es <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>ondici\u00f3n <span class=\"_ _9\"> </span>esencial <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>Sociedad <span class=\"_ _8\"> </span>dominante <span class=\"_ _9\"> </span>cuente <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>saldos disponibles <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las f<span class=\"_ _0\"></span>echas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>vencimiento <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>su<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>cuentas <span class=\"_ _b\"></span>bancarias, <span class=\"_ _b\"></span>tanto <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>cesi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>proveedores ostenten <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>entidades <span class=\"_ _7\"></span>financieras, <span class=\"_ _a\"></span>co<span class=\"_ _1\"></span>mo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>que, <span class=\"_ _7\"></span>no <span class=\"_ _a\"></span>habiendo <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _a\"></span>cedidos <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>\u00e9stas, <span class=\"_ _7\"></span>deba <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>tramitado <span class=\"_ _7\"></span>su pago por las mismas. Conforme <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>estipulado <span class=\"_ _7\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>me<span class=\"_ _1\"></span>ncionadas <span class=\"_ _7\"></span>p\u00f3lizas, <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _7\"></span>bien <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>nunca <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>producido, <span class=\"_ _7\"></span>si llegado a <span class=\"_ _1\"></span>un determinado vencimiento de <span class=\"_ _1\"></span>un cr\u00e9dito, la cuenta b<span class=\"_ _1\"></span>ancaria de la Sociedad d<span class=\"_ _1\"></span>ominante no presentara saldo <span class=\"_ _1\"></span>suficiente <span class=\"_ _1\"></span>para atender <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>pago,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>entidad financiera <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>realizar\u00e1 <span class=\"_ _1\"></span>el mismo. <span class=\"_ _1\"></span>No <span class=\"_ _a\"></span>obstante, <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>anterior, e<span class=\"_ _1\"></span>n el supuesto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _6\"></span>ya <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>oste<span class=\"_ _1\"></span>ntase <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>entidad <span class=\"_ _6\"></span>financiera, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>citado <span class=\"_ _6\"></span>importe <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reflejar\u00e1 <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>cuenta especial <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>devengar\u00e1 <span class=\"_ _1\"></span>intereses<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>iarios <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>demora, <span class=\"_ _1\"></span>desde <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fech<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>impago <span class=\"_ _1\"></span>hasta <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>existiese saldo <span class=\"_ _9\"> </span>suficiente <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>cuenta <span class=\"_ _9\"> </span>bancaria <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>Sociedad <span class=\"_ _9\"> </span>dominante <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>atender <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>pago. <span class=\"_ _8\"> </span>En <span class=\"_ _9\"> </span>esta <span class=\"_ _9\"> </span>improbable<span class=\"_ _0\"></span> situaci\u00f3n, el saldo de e<span class=\"_ _1\"></span>sta cuenta especial y sus i<span class=\"_ _1\"></span>ntereses se clasificar\u00edan en el balance de situaci\u00f3n <span class=\"_ _a\"></span>consolidado como deudas con entidades de cr\u00e9dito.  De <span class=\"_ _a\"></span>acuerdo <span class=\"_ _a\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>contratos, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>uda <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>resulte <span class=\"_ _a\"></span>contra <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>raz\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ada <span class=\"_ _a\"></span>p\u00f3liza <span class=\"_ _a\"></span>de confirming podr\u00e1 <span class=\"_ _0\"></span>ser compensada por <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a entidad fi<span class=\"_ _0\"></span>nanciera con cu<span class=\"_ _0\"></span>alquier otra que <span class=\"_ _0\"></span>la Socie<span class=\"_ _0\"></span>dad dominante pudiera tener <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>favor, <span class=\"_ _1\"></span>cualquiera <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>sea <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>documentos e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>est\u00e9<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>representada, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>vencimiento, que<span class=\"ls0\">, <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>este <span class=\"_ _1\"></span>efecto<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>odr\u00e1 <span class=\"_ _1\"></span>anticipa<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>entidad <span class=\"_ _a\"></span>financiera, <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>t\u00edtulo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>recho, <span class=\"_ _1\"></span>incluso <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>dep\u00f3sito. <span class=\"_ _a\"></span>Por <span class=\"_ _1\"></span>lo </span>dem\u00e1s, <span class=\"_ _9\"> </span>las <span class=\"_ _8\"> </span>mencionadas <span class=\"_ _9\"> </span>p\u00f3lizas <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>confirming <span class=\"_ _9\"> </span>n<span class=\"_ _1\"></span>o <span class=\"_ _9\"> </span>incluyen <span class=\"_ _9\"> </span>inmovilizaciones <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>dep\u00f3sitos, <span class=\"_ _9\"> </span>otras <span class=\"_ _9\"> </span>garant\u00edas <span class=\"_ _8\"> </span>o colaterales <span class=\"_ _1\"></span>prestados <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>favor <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>entidades <span class=\"_ _1\"></span>financieras. <span class=\"_ _1\"></span>Por <span class=\"_ _a\"></span>tanto, <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>isten <span class=\"_ _1\"></span>garant\u00edas <span class=\"_ _1\"></span>significativas <span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>otras condiciones relevante<span class=\"_ _0\"></span>s que <span class=\"_ _b\"></span>pongan de <span class=\"_ _0\"></span>manifiesto <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>cambio <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n la <span class=\"_ _b\"></span>naturaleza de <span class=\"_ _b\"></span>las mencionadas <span class=\"_ _0\"></span>operaciones <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> confirming de la Sociedad dominante, que se clasifican como deuda comer<span class=\"_ _0\"></span>cial.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "No corrientes- Pasivos por arrendamiento (Nota 6) 5.518 5.732 \u201cEarn out\u201d (Nota 2.2.b)<span class=\"ff3\"> </span>1.460 4.108 Anticipos financieros reintegrables (Nota 13.1) 434<span class=\"ls0\"> </span>555<span class=\"ls0\"> </span>Otros (Nota 3.j) 569<span class=\"ls0\"> </span>705<span class=\"ls0\"> </span>7.981 11.100 \u201cEarn Out\u201d <span class=\"ff1\"> </span>Con <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ompra <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>sociedades <span class=\"_ _1\"></span>SIA <span class=\"_ _a\"></span>Vendon <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>Ascaso <span class=\"_ _a\"></span>Factory, <span class=\"_ _a\"></span>S.L.U. <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>julio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2022 <span class=\"_ _1\"></span>se <span class=\"_ _6\"></span>registraron <span class=\"_ _a\"></span>pasivos financieros <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>6.296 <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>Nota <span class=\"_ _a\"></span>2.2.b<span class=\"_ _1\"></span>), <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>cuales <span class=\"_ _a\"></span>4.108 <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>estaban clasificados a largo plazo y 2.188 miles de euros a corto plazo.  El movimiento del ejercicio 2023 es el siguiente: Total  Saldo a 31 de diciembre de 2022 6.296  Rec\u00e1lculo SIA Vendon (Nota 22) 763<span class=\"ls0\"> </span> Rec\u00e1lculo Ascaso Factory, S.L.U. (Nota 21) (2.508)  Gastos financieros (Nota 22) 477<span class=\"ls0\"> </span> Earn Out pagado (2.144)  Saldo a 31 de diciembre de 2023 2.884<span class=\"_ _2a\"> </span>En el ejercicio 2023 se han pagado 2.144 miles de euros de \u201cearn out\u201d.<span class=\"ff3\"> </span>A 3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23, en <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>y de <span class=\"_ _1\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>estimaciones para <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>pr\u00f3ximos <span class=\"_ _7\"></span>ejercicios, <span class=\"_ _1\"></span>se han <span class=\"_ _9\"> </span>re-estimado <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>ifras <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>pagar. <span class=\"_ _9\"> </span>En <span class=\"_ _9\"> </span>este <span class=\"_ _9\"> </span>sentido<span class=\"_ _1\"></span>, <span class=\"_ _9\"> </span>se <span class=\"_ _8\"> </span>ha <span class=\"_ _9\"> </span>incrementado <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>deuda <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>pagar <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>anteriores accionistas <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>SIA <span class=\"_ _8\"> </span>Vendon <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>763 <span class=\"_ _8\"> </span>miles <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _9\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>contrapartida <span class=\"_ _8\"> </span>\u201cGastos <span class=\"_ _8\"> </span>Financieros\u201d <span class=\"_ _d\"> </span>de <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _9\"> </span>de resultados. Asimismo, <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e ha <span class=\"_ _b\"></span>mino<span class=\"_ _1\"></span>rado <span class=\"_ _0\"></span>la cuenta <span class=\"_ _0\"></span>a pa<span class=\"_ _0\"></span>gar al <span class=\"_ _0\"></span>anterior a<span class=\"_ _0\"></span>ccionista de <span class=\"_ _0\"></span>Ascaso F<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>ctory, S.L.U. en 2.50<span class=\"_ _0\"></span>8 miles de euros con contrapartida \u201cIngresos Financieros\u201d de la cuenta de resultados. <span class=\"ff3\"> </span>A <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2023, <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>importe <span class=\"_ _1\"></span>total <span class=\"_ _1\"></span>asciende <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>2.884 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os c<span class=\"_ _1\"></span>uales <span class=\"_ _1\"></span>1.460 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros est\u00e1n clasificados a largo plazo y 1.424 miles de euros a corto plazo<span class=\"_ _1\"></span>. Los importes de estos pasivos se han registrado utilizando el m\u00e9todo del precio <span class=\"_ _0\"></span>variable descontado.<span class=\"_ _1\"></span> Anticipos financieros reintegrables Dentro de este ep\u00edgr<span class=\"_ _0\"></span>afe se incluye l<span class=\"_ _0\"></span>a deuda con <span class=\"_ _0\"></span>el Centro para <span class=\"_ _0\"></span>el Desarrollo Tecnol\u00f3gico <span class=\"_ _0\"></span>Industrial (C.D.T.I.), con el Ministerio <span class=\"_ _b\"></span>de Ciencia <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> Te<span class=\"_ _0\"></span>cnolog\u00eda (M.<span class=\"_ _0\"></span>I.N.E.R) y <span class=\"_ _b\"></span>con la <span class=\"_ _0\"></span>Direcci\u00f3n <span class=\"_ _0\"></span>General <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> Po<span class=\"_ _0\"></span>l\u00edtica T<span class=\"_ _0\"></span>ecnol\u00f3gica <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>amparo d<span class=\"_ _0\"></span>el Programa <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>Fo<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Investigaci\u00f3n <span class=\"_ _1\"></span>T\u00e9cnica <span class=\"_ _a\"></span>(Profit) <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>rresponde <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>participaci\u00f3n <span class=\"_ _a\"></span>financiera <span class=\"_ _1\"></span>estatal, con <span class=\"_ _1\"></span>car\u00e1cter <span class=\"_ _1\"></span>de ayuda<span class=\"_ _1\"></span> reintegrab<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>argo pl<span class=\"_ _1\"></span>azo, s<span class=\"_ _1\"></span>in inte<span class=\"_ _1\"></span>r\u00e9s o <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>inter\u00e9s <span class=\"_ _1\"></span>reducido <span class=\"_ _1\"></span>(no <span class=\"_ _1\"></span>supe<span class=\"_ _1\"></span>rior al <span class=\"_ _1\"></span>0,75%) <span class=\"_ _1\"></span><span class=\"ls19\">en </span>determinados <span class=\"_ _1\"></span>proyectos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante, <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> realizaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>actividades <span class=\"_ _1\"></span>espec\u00edficas <span class=\"_ _1\"></span>(en <span class=\"_ _1\"></span>gran <span class=\"_ _1\"></span>parte actuaciones de investigaci\u00f3n y desarrollo)<span class=\"ls15\">. </span> Los anticipos <span class=\"_ _0\"></span>financieros reintegrables <span class=\"_ _0\"></span>se valoran <span class=\"_ _0\"></span>en e<span class=\"_ _0\"></span>l momento <span class=\"_ _0\"></span>inicial por <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u valor <span class=\"_ _0\"></span>razonable (<span class=\"_ _0\"></span>valor actual <span class=\"_ _0\"></span>de lo<span class=\"_ _0\"></span>s pagos <span class=\"_ _0\"></span>futuros <span class=\"_ _b\"></span>a reintegrar <span class=\"_ _b\"></span>descontados <span class=\"_ _b\"></span>a un <span class=\"_ _b\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>inter\u00e9s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>mercado) <span class=\"_ _b\"></span>que, en <span class=\"_ _b\"></span>este <span class=\"_ _0\"></span>caso <span class=\"_ _b\"></span>particular <span class=\"_ _0\"></span>(sin <span class=\"_ _b\"></span>intereses o <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>devengan <span class=\"_ _8\"> </span>intereses <span class=\"_ _9\"> </span>inferiores <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>mercado), <span class=\"_ _9\"> </span>no <span class=\"_ _8\"> </span>coincide <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>impo<span class=\"_ _1\"></span>rte <span class=\"_ _9\"> </span>recibido. <span class=\"_ _9\"> </span>La <span class=\"_ _9\"> </span>subvenci\u00f3n resultante <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>asigna <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>ingresos <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cOtros <span class=\"_ _7\"></span>ingresos <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>explotaci\u00f3n\u201d <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>\u00f1o <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _a\"></span>producen <span class=\"_ _7\"></span>los gastos relacionados. <span class=\"_ _1\"></span>No obstante, si <span class=\"_ _1\"></span>la financiaci\u00f3n se c<span class=\"_ _1\"></span>oncede <span class=\"_ _1\"></span>para la c<span class=\"_ _1\"></span>ompra de activos <span class=\"_ _1\"></span>fijos, l<span class=\"_ _1\"></span>a subvenci\u00f3n s<span class=\"_ _1\"></span>e clasifica como ingre<span class=\"_ _0\"></span>sos diferidos y <span class=\"_ _0\"></span>se imputa <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> resultados <span class=\"_ _0\"></span>en proporci\u00f3n a <span class=\"_ _0\"></span>la dotac<span class=\"_ _0\"></span>i\u00f3n a la <span class=\"_ _b\"></span>amortizaci\u00f3n efectuada en el periodo por los activos. V\u00e9ase lo indicado en las Notas 17 y 18.  Los Administradores <span class=\"_ _0\"></span>de la <span class=\"_ _b\"></span>Sociedad dominante consideran <span class=\"_ _b\"></span>que las condiciones <span class=\"_ _b\"></span>incumplidas y otra<span class=\"_ _0\"></span>s contingencias<span class=\"_ _0\"></span> relacionadas <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>dichos <span class=\"_ _a\"></span>anticipos <span class=\"_ _1\"></span>reintegrables <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>otras <span class=\"_ _a\"></span>ayudas <span class=\"_ _1\"></span>p\u00fablicas <span class=\"_ _a\"></span>contabilizadas<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>no <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>relevantes, <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>en todo caso, de su materializaci\u00f3n no se desprender\u00eda un quebranto significativo p<span class=\"_ _0\"></span>ara el Grupo<span class=\"_ _1\"></span>. 140<span class=\"ls0\"> </span>84<span class=\"ls0\"> </span>210<span class=\"ls0\"> </span>434<span class=\"_ _2a\"> </span><span class=\"ls0\"> </span><div class=\"c w100 h32 gs295\"><div class=\"t m0 xf h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">125<span class=\"ls0\"> </span></div></div><div class=\"c w1c h32 gs296\"><div class=\"t m0 x31 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">136<span class=\"ls0\"> </span></div></div><div class=\"c wf8 h32 gs297\"><div class=\"t m0 xcb h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">84<span class=\"ls0\"> </span></div></div><div class=\"c w101 h32 gs298\"><div class=\"t m0 x31 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">2<span class=\"ls11\">10</span> </div></div><div class=\"c w102 h32 gs299\"><div class=\"t m0 xea h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">555<span class=\"_ _2a\"> </span><span class=\"ls0\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "Corrientes, otras deudas corrientes- Pasivos por arrendamiento (Nota 6)  2.542 2.420 \u201cEarn out\u201d (Nota 2.2.b)<span class=\"ff3\"> </span>1.424 2.188 Anticipos financieros reintegrables (Nota 13.1) 129<span class=\"ls0\"> </span>128<span class=\"ls0\"> </span>4.095 4.736 Corrientes, acreedores comerciales y otras-<span class=\"ff3\"> </span>Administraciones P\u00fablicas (Nota 23.3) 3.983 3.657 Acreedores por compras o servicios  21.496 25.049 Remuneraciones pendientes de pago y otros  5.294 4.744 Otros acreedores 970<span class=\"ls0\"> </span>1.424 31.743 34.874 \u201cEarn Out\u201d <span class=\"ff1\"> </span>Con <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ompra <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>sociedades <span class=\"_ _1\"></span>SIA <span class=\"_ _a\"></span>Vendon <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>Ascaso <span class=\"_ _a\"></span>Factory, <span class=\"_ _a\"></span>S.L.U. <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>julio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2022 <span class=\"_ _1\"></span>se <span class=\"_ _6\"></span>registraron <span class=\"_ _a\"></span>pasivos financieros <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>6.296 <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>Nota <span class=\"_ _a\"></span>2.2.b<span class=\"_ _1\"></span>), <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>cuales <span class=\"_ _a\"></span>4.108 <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>estaban clasificados a largo plazo y 2.188 miles de euros a corto plazo.  El movimiento del ejercicio 2023 es el siguiente: Total  Saldo a 31 de diciembre de 2022 6.296  Rec\u00e1lculo SIA Vendon (Nota 22) 763<span class=\"ls0\"> </span> Rec\u00e1lculo Ascaso Factory, S.L.U. (Nota 21) (2.508)  Gastos financieros (Nota 22) 477<span class=\"ls0\"> </span> Earn Out pagado (2.144)  Saldo a 31 de diciembre de 2023 2.884<span class=\"_ _2a\"> </span>En el ejercicio 2023 se han pagado 2.144 miles de euros de \u201cearn out\u201d.<span class=\"ff3\"> </span>A 3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23, en <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>y de <span class=\"_ _1\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>estimaciones para <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>pr\u00f3ximos <span class=\"_ _7\"></span>ejercicios, <span class=\"_ _1\"></span>se han <span class=\"_ _9\"> </span>re-estimado <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>ifras <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>pagar. <span class=\"_ _9\"> </span>En <span class=\"_ _9\"> </span>este <span class=\"_ _9\"> </span>sentido<span class=\"_ _1\"></span>, <span class=\"_ _9\"> </span>se <span class=\"_ _8\"> </span>ha <span class=\"_ _9\"> </span>incrementado <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>deuda <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>pagar <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>anteriores accionistas <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>SIA <span class=\"_ _8\"> </span>Vendon <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>763 <span class=\"_ _8\"> </span>miles <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _9\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>contrapartida <span class=\"_ _8\"> </span>\u201cGastos <span class=\"_ _8\"> </span>Financieros\u201d <span class=\"_ _d\"> </span>de <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _9\"> </span>de resultados. Asimismo, <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e ha <span class=\"_ _b\"></span>mino<span class=\"_ _1\"></span>rado <span class=\"_ _0\"></span>la cuenta <span class=\"_ _0\"></span>a pa<span class=\"_ _0\"></span>gar al <span class=\"_ _0\"></span>anterior a<span class=\"_ _0\"></span>ccionista de <span class=\"_ _0\"></span>Ascaso F<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>ctory, S.L.U. en 2.50<span class=\"_ _0\"></span>8 miles de euros con contrapartida \u201cIngresos Financieros\u201d de la cuenta de resultados. <span class=\"ff3\"> </span>A <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2023, <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>importe <span class=\"_ _1\"></span>total <span class=\"_ _1\"></span>asciende <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>2.884 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os c<span class=\"_ _1\"></span>uales <span class=\"_ _1\"></span>1.460 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros est\u00e1n clasificados a largo plazo y 1.424 miles de euros a corto plazo<span class=\"_ _1\"></span>. Los importes de estos pasivos se han registrado utilizando el m\u00e9todo del precio <span class=\"_ _0\"></span>variable descontado.<span class=\"_ _1\"></span> Anticipos financieros reintegrables Dentro de este ep\u00edgr<span class=\"_ _0\"></span>afe se incluye l<span class=\"_ _0\"></span>a deuda con <span class=\"_ _0\"></span>el Centro para <span class=\"_ _0\"></span>el Desarrollo Tecnol\u00f3gico <span class=\"_ _0\"></span>Industrial (C.D.T.I.), con el Ministerio <span class=\"_ _b\"></span>de Ciencia <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> Te<span class=\"_ _0\"></span>cnolog\u00eda (M.<span class=\"_ _0\"></span>I.N.E.R) y <span class=\"_ _b\"></span>con la <span class=\"_ _0\"></span>Direcci\u00f3n <span class=\"_ _0\"></span>General <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> Po<span class=\"_ _0\"></span>l\u00edtica T<span class=\"_ _0\"></span>ecnol\u00f3gica <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>amparo d<span class=\"_ _0\"></span>el Programa <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>Fo<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Investigaci\u00f3n <span class=\"_ _1\"></span>T\u00e9cnica <span class=\"_ _a\"></span>(Profit) <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>rresponde <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>participaci\u00f3n <span class=\"_ _a\"></span>financiera <span class=\"_ _1\"></span>estatal, con <span class=\"_ _1\"></span>car\u00e1cter <span class=\"_ _1\"></span>de ayuda<span class=\"_ _1\"></span> reintegrab<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>argo pl<span class=\"_ _1\"></span>azo, s<span class=\"_ _1\"></span>in inte<span class=\"_ _1\"></span>r\u00e9s o <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>inter\u00e9s <span class=\"_ _1\"></span>reducido <span class=\"_ _1\"></span>(no <span class=\"_ _1\"></span>supe<span class=\"_ _1\"></span>rior al <span class=\"_ _1\"></span>0,75%) <span class=\"_ _1\"></span><span class=\"ls19\">en </span>determinados <span class=\"_ _1\"></span>proyectos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante, <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> realizaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>actividades <span class=\"_ _1\"></span>espec\u00edficas <span class=\"_ _1\"></span>(en <span class=\"_ _1\"></span>gran <span class=\"_ _1\"></span>parte actuaciones de investigaci\u00f3n y desarrollo)<span class=\"ls15\">. </span> Los anticipos <span class=\"_ _0\"></span>financieros reintegrables <span class=\"_ _0\"></span>se valoran <span class=\"_ _0\"></span>en e<span class=\"_ _0\"></span>l momento <span class=\"_ _0\"></span>inicial por <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u valor <span class=\"_ _0\"></span>razonable (<span class=\"_ _0\"></span>valor actual <span class=\"_ _0\"></span>de lo<span class=\"_ _0\"></span>s pagos <span class=\"_ _0\"></span>futuros <span class=\"_ _b\"></span>a reintegrar <span class=\"_ _b\"></span>descontados <span class=\"_ _b\"></span>a un <span class=\"_ _b\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>inter\u00e9s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>mercado) <span class=\"_ _b\"></span>que, en <span class=\"_ _b\"></span>este <span class=\"_ _0\"></span>caso <span class=\"_ _b\"></span>particular <span class=\"_ _0\"></span>(sin <span class=\"_ _b\"></span>intereses o <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>devengan <span class=\"_ _8\"> </span>intereses <span class=\"_ _9\"> </span>inferiores <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>mercado), <span class=\"_ _9\"> </span>no <span class=\"_ _8\"> </span>coincide <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>impo<span class=\"_ _1\"></span>rte <span class=\"_ _9\"> </span>recibido. <span class=\"_ _9\"> </span>La <span class=\"_ _9\"> </span>subvenci\u00f3n resultante <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>asigna <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>ingresos <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cOtros <span class=\"_ _7\"></span>ingresos <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>explotaci\u00f3n\u201d <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>\u00f1o <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _a\"></span>producen <span class=\"_ _7\"></span>los gastos relacionados. <span class=\"_ _1\"></span>No obstante, si <span class=\"_ _1\"></span>la financiaci\u00f3n se c<span class=\"_ _1\"></span>oncede <span class=\"_ _1\"></span>para la c<span class=\"_ _1\"></span>ompra de activos <span class=\"_ _1\"></span>fijos, l<span class=\"_ _1\"></span>a subvenci\u00f3n s<span class=\"_ _1\"></span>e clasifica como ingre<span class=\"_ _0\"></span>sos diferidos y <span class=\"_ _0\"></span>se imputa <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> resultados <span class=\"_ _0\"></span>en proporci\u00f3n a <span class=\"_ _0\"></span>la dotac<span class=\"_ _0\"></span>i\u00f3n a la <span class=\"_ _b\"></span>amortizaci\u00f3n efectuada en el periodo por los activos. V\u00e9ase lo indicado en las Notas 17 y 18.  Los Administradores <span class=\"_ _0\"></span>de la <span class=\"_ _b\"></span>Sociedad dominante consideran <span class=\"_ _b\"></span>que las condiciones <span class=\"_ _b\"></span>incumplidas y otra<span class=\"_ _0\"></span>s contingencias<span class=\"_ _0\"></span> relacionadas <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>dichos <span class=\"_ _a\"></span>anticipos <span class=\"_ _1\"></span>reintegrables <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>otras <span class=\"_ _a\"></span>ayudas <span class=\"_ _1\"></span>p\u00fablicas <span class=\"_ _a\"></span>contabilizadas<span class=\"_ _a\"></span>, <span class=\"_ _a\"></span>no <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>relevantes, <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>en todo caso, de su materializaci\u00f3n no se desprender\u00eda un quebranto significativo p<span class=\"_ _0\"></span>ara el Grupo<span class=\"_ _1\"></span>. <div class=\"c wf8 hc0 gs291\"><div class=\"t m0 x27 h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">12<span class=\"ls0\">9</span><span class=\"ls0\"> </span></div></div><div class=\"c wf8 h32 gs293\"><div class=\"t m0 x27 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">128<span class=\"ls0\"> </span></div></div>La Sociedad dominante <span class=\"_ _0\"></span>dispone de <span class=\"_ _0\"></span>p\u00f3lizas de <span class=\"_ _0\"></span>confirming con <span class=\"_ _0\"></span>un l\u00edmite total <span class=\"_ _0\"></span>de 8.400 miles de euros. Las <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>uentas<span class=\"_ _0\"></span> a <span class=\"_ _1\"></span>pagar <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>citadas <span class=\"_ _1\"></span>operaciones <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>confirming <span class=\"_ _1\"></span>figuran <span class=\"_ _1\"></span>hasta <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>vencimiento <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el balance <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _6\"></span>consolidado <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>deuda <span class=\"_ _7\"></span>comercial. <span class=\"_ _7\"></span>As<span class=\"_ _1\"></span>imismo, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>pagos <span class=\"_ _6\"></span>relacionados <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>incluyen <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el estado <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>flujos <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>efectivo  consolidado <span class=\"_ _8\"> </span>dentro <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>los<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>flujos <span class=\"_ _8\"> </span>de  ef<span class=\"_ _0\"></span>ectivo <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>actividades <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>explotaci\u00f3n (operaci\u00f3n).<span class=\"_ _2a\"> </span>El <span class=\"_ _7\"></span>objeto <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>dichas <span class=\"_ _7\"></span>p\u00f3lizas <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>onfirming <span class=\"_ _a\"></span>incluye <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>gesti\u00f3n, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>administraci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>tramitaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>ago <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>las entidades financieras de l<span class=\"_ _1\"></span>os cr\u00e9ditos en <span class=\"_ _1\"></span>moneda Euro que <span class=\"_ _1\"></span>contra la <span class=\"_ _1\"></span>Sociedad dominante ostenten leg\u00edtimamente sus <span class=\"_ _a\"></span>proveedores <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>traigan <span class=\"_ _a\"></span>causa <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>operaciones <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ceptadas <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>a\u00fan <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>vencidas, <span class=\"_ _a\"></span>debidas <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>sus <span class=\"_ _a\"></span>actividades. Asimismo, <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>ocasiones <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>entidad <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanciera <span class=\"_ _1\"></span>adquiere <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>proveedores <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>derechos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>r\u00e9dito <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>origin\u00f3 <span class=\"_ _1\"></span>la deuda <span class=\"_ _1\"></span>obteniendo un <span class=\"_ _1\"></span>descuento <span class=\"_ _1\"></span>financiero por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>operaci\u00f3n de <span class=\"_ _1\"></span>adelantami<span class=\"_ _a\"></span>ento del <span class=\"_ _1\"></span>pago, <span class=\"_ _1\"></span>y tra<span class=\"_ _1\"></span>nsfiriendo pa<span class=\"_ _1\"></span>rte de este descuento a la Sociedad dominante.  Los <span class=\"_ _1\"></span>saldos <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>confirming <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>gesti\u00f3n <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>las <span class=\"_ _a\"></span>entidades <span class=\"_ _1\"></span>financieras <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>20<span class=\"_ _a\"></span>23 <span class=\"_ _a\"></span>ascend\u00edan <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>5.181 mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> de euro<span class=\"_ _0\"></span>s de los <span class=\"_ _0\"></span>que 1.556 hab\u00edan s<span class=\"_ _0\"></span>ido adquiridos por <span class=\"_ _0\"></span>las mismas (al cierre d<span class=\"_ _0\"></span>el ejercici<span class=\"_ _0\"></span>o 2022: 5.319 <span class=\"ls17\">y <span class=\"_ _b\"></span><span class=\"ls0\">1.4<span class=\"_ _1\"></span>44 </span></span>mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> de euros<span class=\"ls13\">, </span>respectivamente<span class=\"ls18\">).</span> Para <span class=\"_ _8\"> </span>atender <span class=\"_ _9\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _9\"> </span>pago <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>cr\u00e9ditos, <span class=\"_ _8\"> </span>es <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>ondici\u00f3n <span class=\"_ _9\"> </span>esencial <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>Sociedad <span class=\"_ _8\"> </span>dominante <span class=\"_ _9\"> </span>cuente <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>saldos disponibles <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las f<span class=\"_ _0\"></span>echas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>vencimiento <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>su<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>cuentas <span class=\"_ _b\"></span>bancarias, <span class=\"_ _b\"></span>tanto <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>cesi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>proveedores ostenten <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>entidades <span class=\"_ _7\"></span>financieras, <span class=\"_ _a\"></span>co<span class=\"_ _1\"></span>mo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>que, <span class=\"_ _7\"></span>no <span class=\"_ _a\"></span>habiendo <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _a\"></span>cedidos <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>\u00e9stas, <span class=\"_ _7\"></span>deba <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>er <span class=\"_ _a\"></span>tramitado <span class=\"_ _7\"></span>su pago por las mismas. Conforme <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>estipulado <span class=\"_ _7\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>me<span class=\"_ _1\"></span>ncionadas <span class=\"_ _7\"></span>p\u00f3lizas, <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _7\"></span>bien <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>nunca <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>producido, <span class=\"_ _7\"></span>si llegado a <span class=\"_ _1\"></span>un determinado vencimiento de <span class=\"_ _1\"></span>un cr\u00e9dito, la cuenta b<span class=\"_ _1\"></span>ancaria de la Sociedad d<span class=\"_ _1\"></span>ominante no presentara saldo <span class=\"_ _1\"></span>suficiente <span class=\"_ _1\"></span>para atender <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>pago,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>entidad financiera <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>realizar\u00e1 <span class=\"_ _1\"></span>el mismo. <span class=\"_ _1\"></span>No <span class=\"_ _a\"></span>obstante, <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>anterior, e<span class=\"_ _1\"></span>n el supuesto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _6\"></span>ya <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>oste<span class=\"_ _1\"></span>ntase <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>entidad <span class=\"_ _6\"></span>financiera, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>citado <span class=\"_ _6\"></span>importe <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>reflejar\u00e1 <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>cuenta especial <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>devengar\u00e1 <span class=\"_ _1\"></span>intereses<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>iarios <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>demora, <span class=\"_ _1\"></span>desde <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fech<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>impago <span class=\"_ _1\"></span>hasta <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>existiese saldo <span class=\"_ _9\"> </span>suficiente <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>cuenta <span class=\"_ _9\"> </span>bancaria <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>Sociedad <span class=\"_ _9\"> </span>dominante <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>atender <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>pago. <span class=\"_ _8\"> </span>En <span class=\"_ _9\"> </span>esta <span class=\"_ _9\"> </span>improbable<span class=\"_ _0\"></span> situaci\u00f3n, el saldo de e<span class=\"_ _1\"></span>sta cuenta especial y sus i<span class=\"_ _1\"></span>ntereses se clasificar\u00edan en el balance de situaci\u00f3n <span class=\"_ _a\"></span>consolidado como deudas con entidades de cr\u00e9dito.  De <span class=\"_ _a\"></span>acuerdo <span class=\"_ _a\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>contratos, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>uda <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>resulte <span class=\"_ _a\"></span>contra <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>raz\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ada <span class=\"_ _a\"></span>p\u00f3liza <span class=\"_ _a\"></span>de confirming podr\u00e1 <span class=\"_ _0\"></span>ser compensada por <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a entidad fi<span class=\"_ _0\"></span>nanciera con cu<span class=\"_ _0\"></span>alquier otra que <span class=\"_ _0\"></span>la Socie<span class=\"_ _0\"></span>dad dominante pudiera tener <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>favor, <span class=\"_ _1\"></span>cualquiera <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>sea <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>documentos e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>est\u00e9<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>representada, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>vencimiento, que<span class=\"ls0\">, <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>este <span class=\"_ _1\"></span>efecto<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>odr\u00e1 <span class=\"_ _1\"></span>anticipa<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>entidad <span class=\"_ _a\"></span>financiera, <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>t\u00edtulo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>recho, <span class=\"_ _1\"></span>incluso <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>dep\u00f3sito. <span class=\"_ _a\"></span>Por <span class=\"_ _1\"></span>lo </span>dem\u00e1s, <span class=\"_ _9\"> </span>las <span class=\"_ _8\"> </span>mencionadas <span class=\"_ _9\"> </span>p\u00f3lizas <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>confirming <span class=\"_ _9\"> </span>n<span class=\"_ _1\"></span>o <span class=\"_ _9\"> </span>incluyen <span class=\"_ _9\"> </span>inmovilizaciones <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>dep\u00f3sitos, <span class=\"_ _9\"> </span>otras <span class=\"_ _9\"> </span>garant\u00edas <span class=\"_ _8\"> </span>o colaterales <span class=\"_ _1\"></span>prestados <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>favor <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>entidades <span class=\"_ _1\"></span>financieras. <span class=\"_ _1\"></span>Por <span class=\"_ _a\"></span>tanto, <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>isten <span class=\"_ _1\"></span>garant\u00edas <span class=\"_ _1\"></span>significativas <span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>otras condiciones relevante<span class=\"_ _0\"></span>s que <span class=\"_ _b\"></span>pongan de <span class=\"_ _0\"></span>manifiesto <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>cambio <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n la <span class=\"_ _b\"></span>naturaleza de <span class=\"_ _b\"></span>las mencionadas <span class=\"_ _0\"></span>operaciones <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> confirming de la Sociedad dominante, que se clasifican como deuda comer<span class=\"_ _0\"></span>cial.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "Acreedores por compras o servicios  21.496 25.049 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "17. <span class=\"_ _19\"> </span>Ingresos diferidos El movimiento habido durante <span class=\"ls11\">20</span>2<span class=\"ls11\">3 </span>y 2022 ha sido el siguiente (en miles de euros): Subvenciones a largo plazo Saldo a 31 de diciembre de 2021 56<span class=\"ls0\"> </span>Imputaci\u00f3n a resultados / aplicaci\u00f3n (Nota 18) (22) Saldo a 31 de diciembre de <span class=\"ls11\">2022</span> 34<span class=\"ls0\"> </span>Adiciones<span class=\"ff1\"> </span>132<span class=\"ff1 ls0\"> </span>Imputaci\u00f3n a resultados / aplicaci\u00f3n (Nota 18) (22) Saldo a 31 de diciembre de 2023 144<span class=\"ls0\"> </span>En<span class=\"ls0\"> <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>023 <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>han <span class=\"_ _a\"></span>recibido <span class=\"_ _a\"></span>132 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Gobierno <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Navarra <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>Ayuda <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>inversi\u00f3n <span class=\"_ _1\"></span>de </span>grandes empresas industriales. <div class=\"c w113 h4d gs29b\"><div class=\"t m0 x3c h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Subvenciones de explotaci\u00f3n (*) </div></div><div class=\"c w111 h4d gs29c\"><div class=\"t m0 x28 h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">228<span class=\"ls0\"> </span></div></div><div class=\"c w112 h4d gs29d\"><div class=\"t m0 x28 h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">344<span class=\"ls0\"> </span></div></div><div class=\"c w113 ha5 gs2a3\"><div class=\"t m0 x3c h34 y24b ff3 fs0 fc0 sc0 ls0 ws0\">Imputaci\u00f3n de subvenciones de inmovilizado no financiero y otros  </div><div class=\"t m0 x3c h34 y248 ff3 fs0 fc0 sc0 ls15 ws0\">  <span class=\"ls0\">del ejercicio (Nota 17) </span></div></div><div class=\"c w111 ha5 gs2a4\"><div class=\"t m0 x29 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">22<span class=\"ls0\"> </span></div></div><div class=\"c w112 ha5 gs2a5\"><div class=\"t m0 x29 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">22<span class=\"_ _2a\"> </span><span class=\"ls0\"> </span></div></div>*)  <span class=\"_ _6\"></span><span class=\"ls26\">Se</span> <span class=\"_ _7\"></span>tratan <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>subvencione<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>oficiales <span class=\"_ _a\"></span>no <span class=\"_ _7\"></span>reintegrables <span class=\"_ _a\"></span>principalmente <span class=\"_ _a\"></span>para <span class=\"_ _7\"></span>gastos <span class=\"_ _a\"></span>incurridos <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>actuaciones <span class=\"_ _a\"></span>de investigaci\u00f3n y de<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>arrollo y a<span class=\"_ _0\"></span>ctividades de <span class=\"_ _0\"></span>formaci\u00f3n. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-30": {
   "value": "17. <span class=\"_ _19\"> </span>Ingresos diferidos El movimiento habido durante <span class=\"ls11\">20</span>2<span class=\"ls11\">3 </span>y 2022 ha sido el siguiente (en miles de euros): Subvenciones a largo plazo Saldo a 31 de diciembre de 2021 56<span class=\"ls0\"> </span>Imputaci\u00f3n a resultados / aplicaci\u00f3n (Nota 18) (22) Saldo a 31 de diciembre de <span class=\"ls11\">2022</span> 34<span class=\"ls0\"> </span>Adiciones<span class=\"ff1\"> </span>132<span class=\"ff1 ls0\"> </span>Imputaci\u00f3n a resultados / aplicaci\u00f3n (Nota 18) (22) Saldo a 31 de diciembre de 2023 144<span class=\"ls0\"> </span>En<span class=\"ls0\"> <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>023 <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>han <span class=\"_ _a\"></span>recibido <span class=\"_ _a\"></span>132 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Gobierno <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Navarra <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>Ayuda <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>inversi\u00f3n <span class=\"_ _1\"></span>de </span>grandes empresas industriales.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-32": {
   "value": "Ventas brutas de bienes y servicios 245.080 216.063 Descuentos sobre ventas (52.611) (45.222) Importe neto de la cifra de negocios  192.469 170.841 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "Otros ingresos de explotaci\u00f3n (**) 2.530 3.463 (**)  Se corresponde principalmente con ingresos por servicios de transporte. 20.3 Otros gastos de explotaci\u00f3n El detalle del ep\u00edgrafe \u201cServicios Exteriores y tributos\u201d de la cuenta de resultados consolidada en los ejercicios 2023 y 2022 es el siguiente: Miles de euros 2023 2022 Gastos de investigaci\u00f3n y desarrollo 1.542 1.253 Arrendamientos y c\u00e1nones 1.270 1.283 Reparaciones y conservaci\u00f3n 1.971 1.619 Servicios de profesionales independientes 3.867 4.360 Transportes 2.321 2.469 Seguros 912 958 Servicios bancarios y similares 150 145 Publicidad, propaganda y relaciones p\u00fablicas 1.415  973  Suministros 2.722  2.527  Otros servicios 10.060  10.256  Tributos 284  296  Total 26.514 26.139 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-31": {
   "value": "Otros ingresos de explotaci\u00f3n (**) 2.530 3.463 Imputaci\u00f3n de subvenciones de inmovilizado no financiero y otros    <span class=\"ls0\">del ejercicio (Nota 17) </span>22<span class=\"ls0\"> </span>22<span class=\"_ _2a\"> </span>(*<span class=\"ls0\">*</span>) <span class=\"ls0\"> <span class=\"_ _25\"></span>Se corresponde<span class=\"_ _0\"></span> principalmente<span class=\"_ _0\"></span> con ingresos por <span class=\"_ _0\"></span>servicios de tra<span class=\"_ _0\"></span>nsporte. </span>Tal <span class=\"_ _9\"></span>y <span class=\"_ _6\"></span>como <span class=\"_ _9\"> </span>se <span class=\"_ _9\"></span>indica <span class=\"_ _6\"></span>en <span class=\"_ _9\"> </span>la <span class=\"_ _9\"></span>Nota <span class=\"_ _9\"></span>19, <span class=\"_ _6\"></span>el <span class=\"_ _9\"> </span>Grupo <span class=\"_ _9\"></span>tiene <span class=\"_ _6\"></span>los <span class=\"_ _9\"></span>siguientes <span class=\"_ _6\"></span>segmentos:<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span><span class=\"ff1\">Coffee <span class=\"_ _6\"></span>&amp; <span class=\"_ _9\"></span>Vending <span class=\"_ _9\"></span>Systems,<span class=\"_ _0\"></span> </span>Payment <span class=\"_ _a\"></span>Technologies <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>Time <span class=\"_ _1\"></span>&amp; <span class=\"_ _a\"></span>Security<span class=\"ls15\">. <span class=\"_ _a\"></span></span><span class=\"ff3\">Los</span> <span class=\"_ _1\"></span><span class=\"ff3\">bienes <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span><span class=\"ls17\">se</span>rvicios <span class=\"_ _a\"></span>ofrecidos, <span class=\"_ _1\"></span>canales <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>venta <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>descuentos y </span>rebajas aplicados var\u00edan en funci\u00f3n del segmento: Coffee &amp; Vending Systems: Los <span class=\"_ _1\"></span>bienes <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>ofrecen <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>fundamentalmente <span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>quinas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>bebidas <span class=\"_ _1\"></span>calientes <span class=\"_ _1\"></span>(Caf\u00e9 <span class=\"_ _1\"></span>profesi<span class=\"_ _1\"></span>onal <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>\u00e1quinas<span class=\"_ _0\"></span> espresso tradicionales y Vending). Se <span class=\"_ _1\"></span>ofrecen se<span class=\"_ _1\"></span>rvicios de <span class=\"_ _1\"></span>mantenimiento <span class=\"_ _1\"></span>para las <span class=\"_ _1\"></span>m\u00e1quinas. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>duraci\u00f3n d<span class=\"_ _1\"></span>e estos <span class=\"_ _1\"></span>contratos es<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de un <span class=\"_ _1\"></span>a\u00f1o <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>existe la <span class=\"_ _6\"></span>opci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>renovaci\u00f3n. <span class=\"_ _6\"></span>Estos <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ervicios <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>mantenimientos <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>facturan, <span class=\"_ _6\"></span>seg\u00fan <span class=\"_ _6\"></span>el <span class=\"_ _9\"> </span>caso, <span class=\"_ _7\"></span>mensual, <span class=\"_ _6\"></span>trimestral <span class=\"_ _6\"></span>o anualmente. Hay <span class=\"_ _1\"></span>clientes q<span class=\"_ _1\"></span>ue no <span class=\"_ _1\"></span>tienen c<span class=\"_ _1\"></span>ontratado dic<span class=\"_ _1\"></span>ho servicio <span class=\"_ _1\"></span>de m<span class=\"_ _1\"></span>antenimiento y <span class=\"_ _1\"></span>que, <span class=\"_ _1\"></span>cuando s<span class=\"_ _1\"></span>urge un<span class=\"_ _1\"></span> problema, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>les presta un servicio de intervenci\u00f3n a un precio acordado. Sus <span class=\"_ _0\"></span>principales <span class=\"_ _b\"></span>canales <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>venta son <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>iguientes: <span class=\"_ _b\"></span>(i) O<span class=\"_ _0\"></span>peradores <span class=\"_ _b\"></span>de vending <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>OCS, (ii) <span class=\"_ _b\"></span>Tostadores, <span class=\"_ _0\"></span>(iii) <span class=\"_ _b\"></span>Horeca, (iv) <span class=\"_ _a\"></span>Facility <span class=\"_ _a\"></span>Management <span class=\"_ _a\"></span>/ <span class=\"_ _a\"></span>Catering, <span class=\"_ _a\"></span>(v) <span class=\"_ _a\"></span>Embotelladores, <span class=\"_ _a\"></span>(vi) <span class=\"_ _a\"></span>Compa\u00f1\u00edas <span class=\"_ _a\"></span>tabaqueras <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>(vii) <span class=\"_ _1\"></span>Esta<span class=\"_ _1\"></span>ncos. <span class=\"_ _a\"></span>Con <span class=\"_ _a\"></span>estos canales de venta se venden l<span class=\"_ _1\"></span>os productos a panader\u00edas, cafeter\u00edas, hoteles, restaurantes, oficinas, retail, tiendas de  conveniencia, <span class=\"_ _d\"> </span>hospitales, <span class=\"_ _d\"> </span>centros  de <span class=\"_ _8\"> </span>o<span class=\"_ _1\"></span>cio,  e<span class=\"_ _0\"></span>staciones  de <span class=\"_ _8\"> </span>s<span class=\"_ _1\"></span>ervicio, <span class=\"_ _d\"> </span>centros  deporti<span class=\"_ _0\"></span>vos,  sect<span class=\"_ _0\"></span>or  transporte<span class=\"_ _0\"></span>, universidades, <span class=\"_ _1\"></span>instituciones <span class=\"_ _1\"></span>p\u00fablicas, <span class=\"_ _1\"></span>etc. <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>Azkoyen <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fabricante <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>comercializador <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>m\u00e1quinas, <span class=\"_ _1\"></span>pero no operador de estas.<span class=\"_ _2a\"> </span>Payment Technologies:<span class=\"_ _2a\"> </span>Se <span class=\"_ _9\"> </span>ofrecen <span class=\"_ _9\"> </span>diferentes <span class=\"_ _9\"> </span>mecanismos <span class=\"_ _9\"> </span>autom\u00e1ticos <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>selecci\u00f3n, <span class=\"_ _9\"> </span>empaquetado, <span class=\"_ _9\"> </span>devoluci\u00f3n, <span class=\"_ _9\"> </span>conteo, <span class=\"_ _9\"> </span>etc. <span class=\"_ _9\"> </span>de monedas y billetes, as\u00ed como de lectores de tarjetas de cr\u00e9dito o d\u00e9bito, soluciones de IoT, equi<span class=\"_ _1\"></span>pos de telemetr\u00eda y otras actividades relacionadas. Adicionalmente, s<span class=\"ffa\">e ofrecen servicios de mantenimiento,<span class=\"_ _0\"></span> extensiones de garant\u00eda para \u201cCas<span class=\"_ _0\"></span>hlogy\u201d, instalaciones y </span>formaciones. Normalmente, <span class=\"_ _0\"></span>estos ser<span class=\"_ _0\"></span>vicios son <span class=\"_ _0\"></span>anuales y <span class=\"_ _b\"></span>se reconocen de <span class=\"_ _0\"></span>manera lineal (<span class=\"_ _b\"></span>salv<span class=\"_ _1\"></span>o la <span class=\"_ _0\"></span>instalaci\u00f3n o <span class=\"_ _b\"></span>la formaci\u00f3n que<span class=\"_ _1\"></span> se reconoce <span class=\"_ _1\"></span>en el m<span class=\"_ _1\"></span>omento en <span class=\"_ _1\"></span>que s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>realiza). Adicionalmente, <span class=\"_ _1\"></span>la Sociedad dominante <span class=\"_ _1\"></span>financia a sus <span class=\"_ _1\"></span>clientes mediante <span class=\"_ _1\"></span>contratos d<span class=\"_ _1\"></span>e cesi\u00f3n <span class=\"_ _1\"></span>de sus <span class=\"_ _1\"></span>sistemas de <span class=\"_ _1\"></span>pago <span class=\"_ _1\"></span>autom\u00e1tico <span class=\"_ _1\"></span>\u201cCashlogy\u201d tal <span class=\"_ _1\"></span>y c<span class=\"_ _1\"></span>omo se <span class=\"_ _1\"></span>explica en la Nota 9 de la memoria consolidada. En <span class=\"_ _1\"></span>Cog<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>ofrecen <span class=\"_ _a\"></span>servicios <span class=\"_ _1\"></span>adicionales <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>productos <span class=\"_ _a\"></span>comercializados <span class=\"_ _a\"></span>\u201cPay4Vend\u201d <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>\u201cNeb<span class=\"_ _1\"></span>ular\u201d, <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>por ejemplo informes extra de los que ofrece el producto base. Los principales canales de venta dependen <span class=\"ls11\">de</span> los servicios ofrecidos<span class=\"ls15\">: </span> (i) <span class=\"_ _1a\"> </span>Vending: <span class=\"_ _a\"></span>componentes <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>gesti\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>cr\u00e9dito <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>m\u00e1quinas <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>vending <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diferentes <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ectores como <span class=\"_ _b\"></span>oficinas, <span class=\"_ _b\"></span>universidades, <span class=\"_ _b\"></span>hospitales, <span class=\"_ _b\"></span>etc. <span class=\"_ _b\"></span>tanto <span class=\"_ _b\"></span>cash <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>cashless. <span class=\"_ _b\"></span>Alrededor <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>60% <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>vende a trav\u00e9s de distribuidores y un 40% a trav\u00e9s de venta directa al operador de vending;  (ii) <span class=\"_ _1b\"> </span>Gaming <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>automatizaci\u00f3n: <span class=\"_ _b\"></span>componentes <span class=\"_ _c\"></span>para<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _c\"></span>gesti<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _c\"></span>del <span class=\"_ _b\"></span>cash <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _c\"></span>m\u00e1<span class=\"_ _1\"></span>quinas <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>jue<span class=\"_ _1\"></span>go, <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>utoservicio, banca, <span class=\"_ _a\"></span>transporte, <span class=\"_ _1\"></span>etc. <span class=\"_ _1\"></span>Alrededor <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>5% <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>realiza <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>trav\u00e9s <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>distribuidores <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>5% <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>venta directa a los fabricantes de m\u00e1quinas;  (iii) <span class=\"_ _26\"> </span>Retail: <span class=\"_ _1\"></span>m\u00e1quinas y <span class=\"_ _1\"></span>servicios <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la gesti\u00f3n <span class=\"_ _1\"></span>automatizada <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>cash en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>punto d<span class=\"_ _1\"></span>e ven<span class=\"_ _1\"></span>ta. Alrededor del <span class=\"_ _7\"></span>95% <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>comercializaci\u00f3n <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>realiza <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>trav\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>distribuidores. <span class=\"_ _7\"></span>Los <span class=\"_ _6\"></span>principales <span class=\"_ _7\"></span>cl<span class=\"_ _1\"></span>ientes <span class=\"_ _7\"></span>son tiendas de alimentaci\u00f3n, farmacias y peque\u00f1a y mediana hosteler\u00eda (bares y restaurantes). Time &amp; Security:  Son <span class=\"_ _a\"></span>principalmente <span class=\"_ _1\"></span>servicios d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>mantenimiento. <span class=\"_ _a\"></span>Tienen <span class=\"_ _1\"></span>normalmente <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>uraci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tres <span class=\"_ _a\"></span>a\u00f1os, <span class=\"_ _1\"></span>tras <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>cuales hay <span class=\"_ _6\"></span>extensiones <span class=\"_ _6\"></span>anuales <span class=\"_ _6\"></span>t\u00e1citas. <span class=\"_ _6\"></span>Los <span class=\"_ _6\"></span>ingresos <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _7\"></span>es<span class=\"_ _1\"></span>tos <span class=\"_ _7\"></span>contratos <span class=\"_ _6\"></span>se <span class=\"_ _9\"></span>reconocen <span class=\"_ _9\"></span>lineal<span class=\"_ _0\"></span>mente <span class=\"_ _6\"></span>(al <span class=\"_ _6\"></span>igual <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>los costes asociados).<span class=\"ff1\"> </span>Estos servicios de mantenimiento se facturan, seg\u00fan el caso, mensual, trimestral o anualmente. Existen <span class=\"_ _a\"></span>servicios <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>mantenimiento <span class=\"_ _a\"></span>cuyo <span class=\"_ _a\"></span>cobro <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>obtiene <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>anticipado, <span class=\"_ _a\"></span>registrando <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>pasivo <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontrato <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span> servicio. <span class=\"_ _6\"></span>Linealmente, <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>reconoce <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>ingreso <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _7\"></span>venta <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>baja <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>pasivo <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>contrato <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>servic<span class=\"_ _1\"></span>io. <span class=\"_ _7\"></span>El componente financiero no tiene un impacto significativo. Este segmento tiene cuatro l\u00edneas de producto diferentes: Contratos de c<span class=\"_ _0\"></span>onstrucci\u00f3n<span class=\"ff3\">: se <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>aracterizan por <span class=\"_ _b\"></span>ser instalaciones y <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>uesta en <span class=\"_ _0\"></span>marcha <span class=\"_ _0\"></span>de soluciones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>software </span>y <span class=\"_ _24\"> </span>h<span class=\"_ _1\"></span>ardware  q<span class=\"_ _1\"></span>ue <span class=\"_ _24\"> </span>normalmente <span class=\"_ _11\"> </span>van <span class=\"_ _11\"> </span>asociados <span class=\"_ _24\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _24\"> </span>la <span class=\"_ _11\"> </span>construcci\u00f3n <span class=\"_ _11\"> </span>de  u<span class=\"_ _1\"></span>n <span class=\"_ _24\"> </span>activo<span class=\"_ _a\"></span>. <span class=\"_ _24\"> </span>Se<span class=\"_ _1\"></span>  n<span class=\"_ _1\"></span>egocian  e<span class=\"_ _1\"></span>n  concursos p\u00fablicos/privados, e<span class=\"_ _1\"></span>l periodo de ejecuci\u00f3n <span class=\"_ _1\"></span>de la mayor <span class=\"_ _1\"></span>parte de l<span class=\"_ _1\"></span>os mismos es <span class=\"_ _1\"></span>inferior a un a\u00f1o <span class=\"_ _1\"></span>(aunque tambi\u00e9n hay <span class=\"_ _a\"></span>proyectos <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>duran <span class=\"_ _a\"></span>2-5<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>a\u00f1o<span class=\"_ _1\"></span>s) <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>importes <span class=\"_ _a\"></span>fijos. <span class=\"_ _a\"></span>La <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>ayor <span class=\"_ _a\"></span>parte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>ingresos <span class=\"_ _a\"></span>registrados <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>esta l\u00ednea de producto est\u00e1n vinculados con proyectos cuyo monto total es inferior a 200 miles de euros. Contratos de n<span class=\"_ _1\"></span>o construcci\u00f3n<span class=\"ff3\">: <span class=\"_ _1\"></span>son s<span class=\"_ _1\"></span>ervicios de software y<span class=\"_ _1\"></span> hardware q<span class=\"_ _1\"></span>ue surgen bajo dema<span class=\"_ _1\"></span>nda. No tienen <span class=\"_ _1\"></span>que </span>ver <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>construcci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>activo, <span class=\"_ _a\"></span>aunque <span class=\"_ _1\"></span>normalmente <span class=\"_ _1\"></span>surgen <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>partir <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontratos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>construcci\u00f3n <span class=\"_ _1\"></span>previos.<span class=\"_ _2a\"> </span>Incluyen <span class=\"_ _7\"></span>actualizaciones <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>mejoras <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>istemas <span class=\"_ _7\"></span>existentes. <span class=\"_ _a\"></span>Los <span class=\"_ _7\"></span>pe<span class=\"_ _1\"></span>riodos <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>ejecuci\u00f3n <span class=\"_ _7\"></span>son <span class=\"_ _7\"></span>m\u00e1s <span class=\"_ _7\"></span>cortos <span class=\"_ _6\"></span>que <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>os correspondientes a los contratos de construcci\u00f3n y son por importes fijos.<span class=\"_ _2a\"> </span>Contratos <span class=\"_ _1\"></span>de m<span class=\"_ _1\"></span>antenimiento<span class=\"ff3\">: s<span class=\"_ _1\"></span>on servicios <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>normalmente <span class=\"_ _1\"></span>surgen de<span class=\"_ _1\"></span> los <span class=\"_ _1\"></span>sistemas <span class=\"_ _1\"></span>instalados previamente<span class=\"_ _a\"></span> <span class=\"ls14\">y </span></span>est\u00e1n <span class=\"_ _b\"></span>enfocados e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>dos <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ercados: <span class=\"_ _b\"></span>(i) <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>ntrol <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>accesos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>(ii) <span class=\"_ _b\"></span>tie<span class=\"_ _1\"></span>mpo <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>presencia<span class=\"ls15\">. </span>Los <span class=\"_ _c\"></span>contratos <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>mantenimiento son <span class=\"_ _a\"></span>opcionales. <span class=\"_ _7\"></span>Un <span class=\"_ _a\"></span>contrato <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>mantenimiento <span class=\"_ _a\"></span>puede <span class=\"_ _7\"></span>tener <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>duraci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>tres <span class=\"_ _a\"></span>a\u00f1os <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>con <span class=\"_ _a\"></span>renovaciones t\u00e1citas. Hardware <span class=\"_ _1\"></span>comercializado<span class=\"_ _1\"></span><span class=\"ff3\"> <span class=\"_ _1\"></span></span>para <span class=\"_ _1\"></span>sistemas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>seguridad<span class=\"_ _1\"></span><span class=\"ff3\">: <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ercader\u00edas <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>suministros <span class=\"_ _1\"></span>comprados <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>terceras </span>partes para su posterior venta. En el apartado 3.m se de<span class=\"_ _0\"></span>sglosa la pol\u00edtica de reconocim<span class=\"_ _0\"></span>iento de ingresos del Gru<span class=\"_ _0\"></span>po, distinguiendo entre <span class=\"_ _0\"></span>venta de bienes, venta por contratos de construcci\u00f3n, ingresos procedentes de los servicios o ingres<span class=\"_ _0\"></span>os por intereses.<span class=\"_ _1\"></span> El <span class=\"_ _24\"> </span>rec<span class=\"_ _1\"></span>onocimiento  de<span class=\"_ _1\"></span>  ingresos <span class=\"_ _11\"> </span>en <span class=\"_ _24\"> </span>las <span class=\"_ _11\"> </span>l\u00edneas <span class=\"_ _24\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _24\"> </span>producto <span class=\"_ _11\"> </span>\u201ccontratos <span class=\"_ _24\"> </span>de<span class=\"_ _1\"></span>  no <span class=\"_ _11\"> </span>construcci\u00f3n\u201d  y<span class=\"_ _1\"></span>  en <span class=\"_ _11\"> </span>\u201chardware comercializado <span class=\"_ _b\"></span>para <span class=\"_ _0\"></span>sistemas <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>seguridad\u201d <span class=\"_ _0\"></span>puede <span class=\"_ _b\"></span>equipararse <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>uministro <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>bienes. <span class=\"_ _0\"></span>Solamente <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>registra cuando se ha completado el <span class=\"_ _0\"></span>servicio contratado o cuando el <span class=\"_ _0\"></span>control de los bienes<span class=\"_ _0\"></span> se transfiere al co<span class=\"_ _0\"></span>mprador (que normalmente coincide con el momento de la entrega de los bienes). Alrededor <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _9\"></span>97<span class=\"_ _0\"></span>% <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>ven<span class=\"_ _1\"></span>tas <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span><span class=\"ffe\">\u201cTime <span class=\"_ _6\"> </span>&amp; <span class=\"_ _6\"> </span>Se<span class=\"_ _1\"></span>curity\u201d</span> <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>realizan <span class=\"_ _6\"></span>directamente <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>liente <span class=\"_ _6\"></span>/ <span class=\"_ _6\"></span>usuario <span class=\"_ _6\"></span>final, mientras <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el 3<span class=\"_ _1\"></span>% <span class=\"_ _1\"></span>restante se <span class=\"_ _1\"></span>realiza <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>trav\u00e9s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>distribuidores. <span class=\"_ _1\"></span>Estos d<span class=\"_ _1\"></span>istribuidores se <span class=\"_ _1\"></span>utilizan <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>extranjero donde Primion no tiene presencia.<span class=\"_ _1\"></span>  En <span class=\"_ _1\"></span>los segmentos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span><span class=\"ffa\">\u201c<span class=\"ff1\">Coffee &amp; <span class=\"_ _1\"></span>Vending <span class=\"_ _1\"></span>Systems<span class=\"ffe\">\u201d</span> <span class=\"_ _1\"></span></span></span>y<span class=\"ff1\"> <span class=\"_ _1\"></span><span class=\"ffe\">\u201c</span>Payment Technologies<span class=\"_ _1\"></span><span class=\"ffe\">\u201d</span></span> se <span class=\"_ _1\"></span>acuerdan l<span class=\"_ _1\"></span>os siguientes tipos de descuentos y rebajas con los clientes: Descuento Comercial En general el<span class=\"_ _0\"></span> Grupo <span class=\"_ _0\"></span>Azkoyen t<span class=\"_ _b\"></span>ra<span class=\"_ _1\"></span>baja con PVP<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> finales <span class=\"_ _0\"></span>ya que <span class=\"_ _0\"></span>los clientes <span class=\"_ _0\"></span>finales ad<span class=\"_ _0\"></span>quieren el <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>roducto a <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>ste precio (es el precio de cat\u00e1log<span class=\"_ _0\"></span>o). No obstante, como gran pa<span class=\"_ _0\"></span>rte de las ventas que realiza el Grupo se<span class=\"_ _0\"></span> hacen a distribuidores, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>aplican <span class=\"_ _b\"></span>descuen<span class=\"_ _1\"></span>tos <span class=\"_ _c\"></span>comerciales <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>modo <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>clien<span class=\"_ _1\"></span>te <span class=\"_ _c\"></span>final <span class=\"_ _b\"></span>acaba <span class=\"_ _b\"></span>comprando <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>producto a PVP. <span class=\"_ _1\"></span>Del total <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>importe de <span class=\"_ _1\"></span>52.611 <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros de descuentos <span class=\"_ _1\"></span>reflejado en <span class=\"_ _1\"></span>la memoria <span class=\"_ _1\"></span>consolidada, el 97% <span class=\"_ _d\"> </span>son  descuentos <span class=\"_ _8\"> </span>comerciales.  A <span class=\"_ _8\"> </span>31  de <span class=\"_ _8\"> </span>di<span class=\"_ _1\"></span>ciembre <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>202<span class=\"_ _1\"></span>2,  del <span class=\"_ _8\"> </span>total  de <span class=\"_ _d\"> </span>45.222 <span class=\"_ _d\"> </span>miles  de <span class=\"_ _8\"> </span>euros  de<span class=\"_ _0\"></span> descuentos, 98% eran descuentos comerciales. Descuento por pronto pago Est\u00e1 directamente relacionado con las condiciones de pago que est\u00e1n pactadas con c<span class=\"_ _0\"></span>ada cliente. Si el cliente se <span class=\"_ _9\"> </span>compromete <span class=\"_ _9\"> </span>a <span class=\"_ _9\"></span>pagar <span class=\"_ _9\"></span>anti<span class=\"_ _0\"></span>cipadamente <span class=\"_ _9\"> </span>(antes <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>re<span class=\"_ _1\"></span>cibir <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>mercanc\u00eda), <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _9\"> </span>Azkoyen <span class=\"_ _9\"> </span>le <span class=\"_ _9\"> </span>ofrece <span class=\"_ _9\"> </span>un descuento sobre el importe total del pedido.  Rappel sobre ventas Se realiza si el cliente alcanza unas cifras concretas de compra. En <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>ejercicios <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>2022 <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>existen <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>contratos <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>contraprestaciones <span class=\"_ _1\"></span>variables <span class=\"_ _1\"></span>adicionales al rappel sobre ventas. Por \u00faltimo, l<span class=\"ls19\">a <span class=\"_ _1\"></span></span>operativa come<span class=\"_ _1\"></span>rcial del Grupo con los clientes es<span class=\"_ _1\"></span> a trav\u00e9s de acuerdos comercia<span class=\"_ _1\"></span>les pactados entre<span class=\"_ _0\"></span> ambas partes<span class=\"ls15\">: </span>cliente y compa\u00f1\u00eda. En <span class=\"_ _0\"></span>los <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span>gmentos <span class=\"_ _b\"></span>de <span class=\"ff1\">Coffee <span class=\"_ _b\"></span>&amp; <span class=\"_ _0\"></span>Vending Syst<span class=\"_ _0\"></span>ems<span class=\"ff3\"> <span class=\"_ _0\"></span><span class=\"ls17\">y <span class=\"_ _b\"></span><span class=\"ff1 ls0\">Payment <span class=\"_ _0\"></span>Technologies<span class=\"ff3\">, todos <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>contratos <span class=\"_ _b\"></span>de compraventa </span></span></span></span></span>de <span class=\"_ _7\"></span>bienes <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>compa\u00f1\u00eda <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>comprador <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>registran <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ondiciones <span class=\"_ _7\"></span>generales <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>venta <span class=\"_ _7\"></span>(entre otros, formalizaci\u00f3n y<span class=\"_ _0\"></span> alcance <span class=\"_ _0\"></span>de pedidos, <span class=\"_ _0\"></span>precio, condiciones <span class=\"_ _0\"></span>de pago, <span class=\"_ _0\"></span>plazos de <span class=\"_ _b\"></span>entrega, garant\u00eda, etc.) excepto en aquellas condiciones de venta particulares (por<span class=\"_ _0\"></span> ejemplo, descuentos comerci<span class=\"_ _0\"></span>ales, descuentos por volumen de<span class=\"_ _2a\"> </span>compra,  descuentos <span class=\"_ _24\"> </span>po<span class=\"_ _1\"></span>r  garant\u00eda,  descuentos <span class=\"_ _24\"> </span>por <span class=\"_ _24\"> </span>pronto  p<span class=\"_ _1\"></span>ago  y <span class=\"_ _24\"> </span>descuentos  p<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>rappel)  que  hayan <span class=\"_ _24\"> </span>sido expresamente acordadas en un contrato, acuerdo comercial, oferta o aceptaci\u00f3n de pedi<span class=\"_ _0\"></span>do.<span class=\"_ _1\"></span> En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>egmento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span><span class=\"ff1\">Time <span class=\"_ _9\"></span>&amp; <span class=\"_ _7\"></span>Security</span>, <span class=\"_ _9\"></span>se <span class=\"_ _7\"></span>firman <span class=\"_ _6\"></span>contratos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>ncluyen <span class=\"_ _6\"></span>distintas <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>desempe\u00f1o: instalaci\u00f3n del<span class=\"_ _1\"></span> sistema y <span class=\"_ _1\"></span>mantenimiento. En <span class=\"_ _1\"></span>el caso <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>instalaciones, el pre<span class=\"_ _1\"></span>cio fijado var\u00eda <span class=\"_ _1\"></span>en funci\u00f3n <span class=\"_ _1\"></span>del tipo de <span class=\"_ _a\"></span>proyec<span class=\"_ _1\"></span>to <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>efectuar. <span class=\"_ _7\"></span>En <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>caso <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>antenimiento, <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>regla <span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>neral <span class=\"_ _7\"></span>se <span class=\"_ _a\"></span>podr\u00eda <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>ndicar <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _a\"></span>del mismo <span class=\"_ _6\"></span>supone <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>porcentaje <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>precio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>instalaci\u00f3n <span class=\"_ _6\"></span>establecido <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>contrato <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>onstrucci\u00f3n <span class=\"_ _6\"></span>(a <span class=\"_ _7\"></span>mayor importe de contrato de construcci\u00f3n, mayor importe de servicio de mantenimiento). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-33": {
   "value": "19.  <span class=\"_ _e\"> </span>Informac<span class=\"_ _1\"></span>i\u00f3n por segmentos El <span class=\"_ _a\"></span>1 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>enero <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2009 <span class=\"_ _a\"></span>entr\u00f3 <span class=\"_ _1\"></span>en <span class=\"_ _7\"></span>vigor <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>NIIF <span class=\"_ _1\"></span>8 <span class=\"_ _7\"></span>Segmentos <span class=\"_ _1\"></span>Operativos, <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>adopta <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>\u201cenfoque <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>gerencia\u201d para <span class=\"_ _9\"></span>informar <span class=\"_ _7\"></span>sobre <span class=\"_ _9\"> </span>el <span class=\"_ _6\"></span>desempe\u00f1o <span class=\"_ _9\"></span>financiero <span class=\"_ _7\"></span>de <span class=\"_ _9\"> </span>sus <span class=\"_ _6\"></span>segmentos <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>negocio. <span class=\"_ _6\"></span>Esta <span class=\"_ _9\"></span>norma <span class=\"_ _6\"></span>exige <span class=\"_ _9\"></span>identificar <span class=\"_ _7\"></span>los segmentos <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>operaci\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>funci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nformaci\u00f3n <span class=\"_ _a\"></span>interna <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>componentes <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>Grupo, <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>regularmente<span class=\"_ _0\"></span> supervisa <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>\u00e1xima <span class=\"_ _a\"></span>au<span class=\"_ _1\"></span>toridad <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>compa\u00f1\u00eda <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>objeto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>decidir <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>recursos <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>deb<span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>asignarse <span class=\"_ _7\"></span>al segmento <span class=\"_ _0\"></span>y p<span class=\"_ _0\"></span>ara <span class=\"_ _0\"></span>evaluar <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>rendimiento. <span class=\"_ _0\"></span>En <span class=\"_ _b\"></span>el caso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>o Az<span class=\"_ _0\"></span>koyen <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>definici\u00f3n de los<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>egmentos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>negocio se mantiene invariable bajo NIIF 8, no habiendo habido cambios en los criteri<span class=\"_ _0\"></span>os de segmentaci\u00f3n.<span class=\"_ _1\"></span> 19.1 Criterios de segmentaci\u00f3n De acuerdo con la NIIF <span class=\"_ _1\"></span>8 <span class=\"ffa\">\u2013</span> <span class=\"ffa\">\u201cSegmentos de o<span class=\"_ _1\"></span>peraci\u00f3n\u201d, la informaci\u00f3n por segmentos se realiza en b<span class=\"_ _1\"></span>ase a los </span>informes <span class=\"_ _a\"></span>internos <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>revisados <span class=\"_ _a\"></span>peri<span class=\"_ _1\"></span>\u00f3dicamente <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Conse<span class=\"_ _1\"></span>jo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Administraci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _7\"></span>el objetivo de asignar los recursos necesarios a cada segmento y evaluar su desempe\u00f1o. Los <span class=\"_ _d\"> </span>principales <span class=\"_ _8\"> </span>factores <span class=\"_ _d\"> </span>considerados <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>la  id<span class=\"_ _0\"></span>entificaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>s<span class=\"_ _1\"></span>egmentos <span class=\"_ _8\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>negocio <span class=\"_ _8\"> </span>ha<span class=\"_ _1\"></span>n <span class=\"_ _8\"> </span>s<span class=\"_ _1\"></span>ido: <span class=\"_ _8\"> </span>(i) <span class=\"_ _d\"> </span>la naturaleza <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>productos <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>servicios, <span class=\"_ _b\"></span>(ii) <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _c\"></span>natu<span class=\"_ _1\"></span>raleza <span class=\"_ _c\"></span>del <span class=\"_ _b\"></span>proceso <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>producci\u00f3n <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>(iii) <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>tipolog\u00eda <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>clientes.<span class=\"_ _a\"></span> Los que no pueden ser a<span class=\"_ _1\"></span>tribuidos especialmente a ninguna l\u00ednea de car\u00e1cter operativo o<span class=\"_ _1\"></span> que son el resultado de <span class=\"_ _1\"></span>decisiones <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>afectan <span class=\"_ _1\"></span>globalmente <span class=\"_ _1\"></span>al Grupo <span class=\"_ _1\"></span>Azkoyen, <span class=\"_ _1\"></span>y, <span class=\"_ _1\"></span>entre <span class=\"_ _1\"></span>ellos, <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>originados <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>proyectos o <span class=\"_ _b\"></span>actividades <span class=\"_ _c\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _c\"></span>afectan <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>varias <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>\u00ednea<span class=\"ffa\">s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>negocio <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>atribuyen <span class=\"_ _c\"></span>a <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>\u201cUnidad <span class=\"_ _b\"></span>Corporativa\u201d. <span class=\"_ _c\"></span>A <span class=\"_ _b\"></span>\u00e9sta<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>se <span class=\"_ _b\"></span>asignan </span>las <span class=\"_ _7\"></span>pa<span class=\"_ _1\"></span>rtidas <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>conciliaci\u00f3n <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>surgen <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>comparar <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>resultado <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>integrar <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>estados <span class=\"_ _7\"></span>financieros <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>las distintas <span class=\"_ _b\"></span>l\u00edneas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ne<span class=\"_ _1\"></span>gocios <span class=\"_ _b\"></span>(que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>formulan <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>cri<span class=\"_ _1\"></span>terios <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>gesti\u00f3n) <span class=\"_ _b\"></span>con los <span class=\"_ _b\"></span>estados <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>consolidados del Grupo. Los costes incurridos por <span class=\"_ _1\"></span>la Unidad Corporativa se prorratean mediante u<span class=\"_ _1\"></span>n sistema de distribuci\u00f3n interna de costes, entre las distintas l\u00edneas de negocio. De <span class=\"_ _8\"> </span>ac<span class=\"_ _1\"></span>uerdo <span class=\"_ _8\"> </span>con <span class=\"_ _d\"> </span>el <span class=\"_ _8\"> </span>origen <span class=\"_ _d\"> </span>y <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>naturaleza <span class=\"_ _8\"> </span>predominante <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>los<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>riesgos, <span class=\"_ _d\"> </span>rendimientos, <span class=\"_ _8\"> </span>oportunidades <span class=\"_ _d\"> </span>de crecimiento  y  expecta<span class=\"_ _1\"></span>tivas  del  Grupo,  los  s<span class=\"_ _1\"></span>egmentos  de  negocio  han  si<span class=\"_ _1\"></span>do  definidos  como  segmentos principales y los segmentos geogr\u00e1ficos como secundarios. Se <span class=\"_ _24\"> </span>ha <span class=\"_ _11\"> </span>considerado  c<span class=\"_ _1\"></span>omo  segmento <span class=\"_ _11\"> </span>de  neg<span class=\"_ _1\"></span>ocio  el <span class=\"_ _24\"> </span>c<span class=\"_ _1\"></span>omponente  identificable  d<span class=\"_ _1\"></span>el  Grupo, <span class=\"_ _11\"> </span>encargado  d<span class=\"_ _1\"></span>e suministrar un \u00fanico producto o servicio, o bi<span class=\"_ _0\"></span>en un conjunto de ellos que se<span class=\"_ _0\"></span> encuentran relacionados y que<span class=\"_ _0\"></span> se caracteriza <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>estar <span class=\"_ _1\"></span>sometido <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>riesgos <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>rendimientos <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>naturaleza <span class=\"_ _1\"></span>diferente a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>corresponden <span class=\"_ _1\"></span>a otros segmentos del negocio dentro del Grupo. Los precios de transferencia e<span class=\"_ _0\"></span>ntre segmentos se determ<span class=\"_ _0\"></span>inan, en gran m<span class=\"_ _0\"></span>edida, en funci\u00f3n d<span class=\"_ _0\"></span>e los costes rea<span class=\"_ _0\"></span>les incurridos incrementados por un margen comercial razonable.<span class=\"_ _2a\"> </span>Con todo lo anterior, los segmentos de negocio definidos por el Grupo son los siguientes:<span class=\"_ _2a\"> </span>-  <span class=\"_ _19\"> </span><span class=\"ff1\">Coffee  &amp;  Vend<span class=\"_ _1\"></span>ing  Systems</span>: <span class=\"_ _24\"> </span>c<span class=\"_ _1\"></span>onformado  por  l<span class=\"_ _1\"></span>as  actividades  de <span class=\"_ _11\"> </span>fabricaci\u00f3n  y  com<span class=\"_ _1\"></span>ercializaci\u00f3n  de m\u00e1quinas expendedoras de <span class=\"_ _1\"></span>bebidas fr\u00edas y c<span class=\"_ _1\"></span>alientes (Caf\u00e9 profesional<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span> m\u00e1quinas espresso tradicionales<span class=\"_ _1\"></span> y Vending) y de cigarrillos y similares (Tabaco). Se realiza principalmente por Azkoyen, S.A, Coffetek Ltd.<span class=\"ls27\">, </span>Azkoyen Andina, S.A.S, Azkoyen USA, Inc. y Ascaso Factory S.LU. - <span class=\"_ _2\"> </span><span class=\"ff1\">Payment <span class=\"_ _7\"></span>Technologies</span>: <span class=\"_ _6\"></span>dise\u00f1o, <span class=\"_ _6\"></span>fabricaci\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>comercializaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diferentes <span class=\"_ _6\"></span>mecanismos <span class=\"_ _7\"></span>au<span class=\"_ _1\"></span>tom\u00e1ticos para <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>selecci<span class=\"_ _1\"></span>\u00f3n, <span class=\"_ _1\"></span>empaquetado, <span class=\"_ _1\"></span>devoluci\u00f3n, <span class=\"_ _1\"></span>conteo, <span class=\"_ _1\"></span>etc. <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>monedas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>billetes, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>lectores <span class=\"_ _a\"></span>de tarjetas de<span class=\"_ _1\"></span> cr\u00e9dito <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>d\u00e9bito, <span class=\"_ _1\"></span>soluciones <span class=\"_ _1\"></span>de IoT, <span class=\"_ _1\"></span>equipos <span class=\"_ _1\"></span>de telemetr\u00eda<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>y otras <span class=\"_ _1\"></span>actividades <span class=\"_ _1\"></span>relacionadas. <span class=\"_ _1\"></span>Se realiza principalmente por Azkoyen S.A., Coges, S.p.A. y SIA Vendon. - <span class=\"_ _2\"> </span><span class=\"ff1\">Time <span class=\"_ _a\"></span>&amp; <span class=\"_ _7\"></span>Security</span>: <span class=\"_ _a\"></span>fa<span class=\"_ _1\"></span>bricaci\u00f3n, <span class=\"_ _a\"></span>comercializaci\u00f3n <span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>implantaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>sistemas <span class=\"_ _7\"></span>software <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>hardware <span class=\"_ _a\"></span>para <span class=\"_ _7\"></span>el control <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>accesos, <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>control <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tiempo <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>presencia, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _1\"></span>sistemas <span class=\"_ _a\"></span>integrados <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>seguridad <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>la monitorizaci\u00f3n y gesti\u00f3n integral de la seguridad en edificios. Corresponde al Subgrupo Primion.   En <span class=\"_ _a\"></span>definitiva, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>factor <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>ha <span class=\"_ _a\"></span>servido <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>identificar <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>egmento <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>influye <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>c\u00f3mo <span class=\"_ _a\"></span>est\u00e1 <span class=\"_ _a\"></span>organizado <span class=\"_ _a\"></span>el Grupo son los productos y servicios que comercializa, fabrica y desa<span class=\"_ _1\"></span>rrolla. 19<span class=\"ls15\">.2</span> <span class=\"_ _0\"></span>Bases y metodolog\u00eda de la informaci\u00f3n por segmentos de negocio La <span class=\"_ _9\"> </span>info<span class=\"_ _1\"></span>rmaci\u00f3n <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>segmentos <span class=\"_ _9\"> </span>que <span class=\"_ _8\"> </span>se <span class=\"_ _9\"> </span>expone <span class=\"_ _9\"> </span>seguidamente <span class=\"_ _8\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _8\"> </span>basa <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>los <span class=\"_ _8\"> </span>informes <span class=\"_ _9\"> </span>elaborados <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>or <span class=\"_ _9\"> </span>la Direcci\u00f3n del Grupo. Los <span class=\"_ _8\"> </span>ingresos <span class=\"_ _8\"> </span>ordinarios <span class=\"_ _8\"> </span>del <span class=\"_ _9\"> </span>segmento <span class=\"_ _8\"> </span>corresponden <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>ingresos <span class=\"_ _9\"> </span>o<span class=\"_ _1\"></span>rdinarios <span class=\"_ _9\"> </span>directamente <span class=\"_ _8\"> </span>atribuibles <span class=\"_ _8\"> </span>al segmento <span class=\"_ _8\"> </span>m\u00e1s <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>proporci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"> </span>ingresos <span class=\"_ _8\"> </span>generales <span class=\"_ _8\"> </span>del  Grupo <span class=\"_ _8\"> </span>asignados <span class=\"_ _8\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>mismo <span class=\"_ _8\"> </span>u<span class=\"_ _1\"></span>tilizando <span class=\"_ _8\"> </span>bases razonables de reparto. Los <span class=\"_ _a\"></span>gastos <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>cada <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>egmento <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>determinan <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>gastos <span class=\"_ _1\"></span>deri<span class=\"_ _1\"></span>vados <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>actividades <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>explotaci\u00f3n <span class=\"_ _a\"></span>del mismo  que <span class=\"_ _d\"> </span>le <span class=\"_ _d\"> </span>sean  directamente <span class=\"_ _d\"> </span>atribuibles  m\u00e1s <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>proporci\u00f3n  correspondiente <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>e  l<span class=\"_ _0\"></span>os <span class=\"_ _d\"> </span>gastos  que <span class=\"_ _11\"> </span>son asignados al segmento utilizando una base razonable de reparto. Los activos <span class=\"_ _1\"></span>y pasivos d<span class=\"_ _1\"></span>e los <span class=\"_ _1\"></span>segmentos son l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>directamente relacionados <span class=\"_ _1\"></span>con la ex<span class=\"_ _1\"></span>plotaci\u00f3n del mismo <span class=\"_ _1\"></span>m\u00e1s los <span class=\"_ _f\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _f\"> </span>le <span class=\"_ _e\"> </span>pueden <span class=\"_ _f\"> </span>se<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>directamente <span class=\"_ _f\"> </span>atribuibles <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>acuerdo <span class=\"_ _f\"> </span>a <span class=\"_ _e\"> </span>los <span class=\"_ _f\"> </span>criterios <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>reparto <span class=\"_ _e\"> </span>anteriormente mencionados. La informaci\u00f3n relativa a los segmentos del Grupo se detalla a continuaci\u00f3n (m<span class=\"_ _1\"></span>iles de euros): Coffee &amp; Vend<span class=\"_ _0\"></span>ing Systems Payment Technologies Time &amp; Security<span class=\"_ _0\"></span> Total 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Ingresos por ve<span class=\"_ _0\"></span>ntas (*) 69.668 64.104 62.693 51.232 60.108 55.505 192.469 170.841 Resultado explota<span class=\"_ _0\"></span>ci\u00f3n antes de<span class=\"_ _0\"></span> deterioros y re<span class=\"_ _0\"></span>sultados por inmovilizado (*) 6.859 5.487 14.178 9.765 1.720 5.592 22.757 20.844 Resultado financ<span class=\"_ _0\"></span>iero (<span class=\"ls7\">83</span>) (478)<span class=\"ls0\"> </span>13<span class=\"ls0\">2 </span>(403)<span class=\"ls0\"> </span>(<span class=\"ls7\">185</span>) (141)<span class=\"ls0\"> </span>(<span class=\"ls7\">136</span>) (1.022) Resultado antes <span class=\"_ _0\"></span>de impuestos<span class=\"_ _b\"></span> 6.767 4.982 14.615 9.363 1.533 5.453 22.915 19.798 (<span class=\"ls28\">*)</span> <span class=\"_ _27\"> </span>Las ventas entre<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>segmentos <span class=\"_ _0\"></span>se efect\u00faan a pr<span class=\"_ _0\"></span>ecios asimilab<span class=\"_ _0\"></span>les a los <span class=\"_ _0\"></span>de mercado. Coffee &amp; Vend<span class=\"_ _0\"></span>ing Systems<span class=\"ff3\"> </span>Payment Technologies<span class=\"ff3\"> </span>Time &amp; Security<span class=\"_ _0\"></span><span class=\"ff3\"> </span>Unidad Corporativa<span class=\"ff2\"> </span>Total 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Otra informaci<span class=\"_ _0\"></span>\u00f3n (**) Adiciones de ac<span class=\"_ _0\"></span>tivos de inmovilizado intangible<span class=\"_ _b\"></span> y material 1.635<span class=\"ls0\"> </span>862<span class=\"ls0\"> </span>911<span class=\"ls0\"> </span>729<span class=\"ls0\"> </span>2.050 2.983 362<span class=\"ls0\"> </span>510<span class=\"ls0\"> </span>4.958 5.084 Adiciones de ac<span class=\"_ _0\"></span>tivos por der<span class=\"_ _0\"></span>echo de uso 599<span class=\"ls0\"> </span>1.731 425<span class=\"ls0\"> </span>2.496 1.517 975<span class=\"ls0\"> </span>- - 2.541<span class=\"ls0\"> </span>5.202 Amortizaciones<span class=\"_ _0\"></span> de inmovilizado<span class=\"_ _0\"></span> intangible y material<span class=\"_ _0\"></span> 1.918 1.356 2.271 1.851 2.005 1.540 - - 6.194 4.747 Amortizaciones<span class=\"_ _0\"></span> de activo<span class=\"_ _0\"></span>s por derecho de uso 822<span class=\"ls0\"> </span>607<span class=\"ls0\"> </span>459<span class=\"ls0\"> </span>388<span class=\"ls0\"> </span>1.409 1.515 - - 2.690 2.510 Dotaci\u00f3n provisi\u00f3n<span class=\"_ _0\"></span> insolvencia<span class=\"_ _0\"></span>s de deudore<span class=\"_ _0\"></span>s comerciales 256<span class=\"ls0\"> </span>209<span class=\"ls0\"> </span>24<span class=\"ls0\"> </span>48<span class=\"ls0\"> </span>8 86<span class=\"ls0\"> </span>- - 288<span class=\"ls0\"> </span>343<span class=\"ls0\"> </span>Deterioro de exi<span class=\"_ _0\"></span>stencias 347<span class=\"ls0\"> </span>777<span class=\"ls0\"> </span>424<span class=\"ls0\"> </span>134<span class=\"ls0\"> </span>619<span class=\"ls0\"> </span>100<span class=\"ls0\"> </span>- - 1.390 1.011 (*<span class=\"ls28\">*)</span> <span class=\"_ _14\"> </span>En <span class=\"_ _8\"> </span>otra  in<span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>ormaci\u00f3n, <span class=\"_ _9\"> </span>los  da<span class=\"_ _0\"></span>tos <span class=\"_ _8\"> </span>referidos <span class=\"_ _9\"> </span>a  re<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ultados <span class=\"_ _9\"> </span>se  re<span class=\"_ _0\"></span>flejan <span class=\"_ _9\"> </span>entre  par<span class=\"_ _0\"></span>\u00e9ntesis <span class=\"_ _9\"> </span>cuando <span class=\"_ _8\"> </span>son ingresos. El <span class=\"_ _1\"></span>importe neto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la cifra <span class=\"_ _1\"></span>de ne<span class=\"_ _1\"></span>gocios por <span class=\"_ _a\"></span>segmentos de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ejercicios 20<span class=\"_ _1\"></span>23 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2022 es <span class=\"_ _1\"></span><span class=\"ls11\">el </span>s<span class=\"_ _1\"></span>iguiente (en <span class=\"_ _1\"></span>miles de euros<span class=\"ls18\">):</span> Ingresos ordinarios Ingresos externos Ingresos con otros segmentos Total ingresos Ejercicio 2023 Segmentos Coffee &amp; Vending Systems 69.668 - 69.668 Payment Technologies 62.693 207<span class=\"ls0\"> </span>62.900 Time &amp; Security 60.108 - 60.108 (Eliminaciones de ingresos ordinarios entre segmentos) - (<span class=\"ls11\">207</span>) (207) 192.469 - 192.469 Ejercicio 2022 Segmentos Coffee &amp; Vending Systems 64.104 - 64.104 Payment Technologies 51.232 355<span class=\"ls0\"> </span>51.587 Time &amp; Security 55.505 - 55.505 (Eliminaciones de ingresos ordinarios entre segmentos) - (355) (355) 170.841 - 170.841 La <span class=\"_ _b\"></span>desagregaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>importe <span class=\"_ _c\"></span>ne<span class=\"_ _1\"></span>to <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>cifra <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>negocios <span class=\"_ _b\"></span>por <span class=\"_ _c\"></span>l\u00edneas <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>productos <span class=\"_ _c\"></span>princi<span class=\"_ _1\"></span>pales <span class=\"_ _c\"></span>a <span class=\"_ _b\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>iciembre de 2023 y 2022 es la siguiente (en miles de euros)<span class=\"_ _1\"></span>: Ingresos ordinarios Coffee &amp; Vending Systems Payment Technologies Time &amp; Security Total Ejercicio 2023 M\u00e1quinas expendedoras y repuestos de tabaco 3.484 - - 3.484 M\u00e1quinas autom\u00e1ticas y repuestos de caf\u00e9 para la industrial del Vending y el sector Horeca 64.742 - - 64.742 Medios de pago para recreativo, automatizaci\u00f3n y retail - 30.433 - 30.433 Medios de pago para vending 592<span class=\"ls0\"> </span>20.400 - 20.992 Contratos de construcci\u00f3n de sistemas de seguridad - - 32.663 32.663 Contratos no de construcci\u00f3n de sistemas de seguridad - - 6.961 6.961 Hardware comercializado para sistemas de seguridad - - 2.238 2.238 Mantenimiento y otros servicios 850<span class=\"ls0\"> </span>11.860 18.246 30.956 69.668 62.693 60.108 192.469 Ingresos ordinarios Coffee &amp; Vending Systems Payment Technologies Time &amp; Security Total Ejercicio 2022 M\u00e1quinas expendedoras y repuestos de tabaco 6.641 - - 6.641 M\u00e1quinas autom\u00e1ticas y repuestos de caf\u00e9 para la industrial del Vending y el sector Horeca (*) 56.135 - - 56.135 Medios de pago para recreativo, automatizaci\u00f3n y retail - 26.270 - 26.270 Medios de pago para vending (**) 541<span class=\"ls0\"> </span>19.053 - 19.594 Contratos de construcci\u00f3n de sistemas de seguridad - - 28.554 28.554 Contratos no de construcci\u00f3n de sistemas de seguridad - - 7.042 7.042 Hardware comercializado para sistemas de seguridad - - 2.549 2.549 Mantenimiento y otros servicios (***) 787<span class=\"ls0\"> </span>5.909 17.360 24.056 64.104 51.232 55.505 170.841 Los segmentos d<span class=\"_ _1\"></span>e negocio son gestionados <span class=\"_ _1\"></span>a nivel mundial, si<span class=\"_ _1\"></span> bien el Grupo o<span class=\"_ _1\"></span>pera en dos \u00e1reas <span class=\"_ _1\"></span>geogr\u00e1ficas principales, Espa\u00f1a y el resto. Asimismo, la totalidad de la<span class=\"_ _1\"></span> producci\u00f3n es realizada en los centros productivos que el Grupo tiene en Espa\u00f1a, Italia, Reino Unido, Alemania y Colombia.   La desagregaci\u00f3n del importe neto de la cifra de negocios por \u00e1rea geogr\u00e1fica<span class=\"_ _1\"></span> (localizaci\u00f3n de los clientes)<span class=\"ls15\">. </span> A <span class=\"ls0\">31 de diciembre de 2023 y 2022 es la siguiente (en miles de euros): </span>Ingresos ordinarios Coffee &amp; Vending Systems Payment Technologies Time &amp; Security Total Ejercicio 2023 Alemania 7.464 5.457 38.249 51.170 Espa\u00f1a 7.255 19.036 3.362 29.653 Italia 12<span class=\"ls0\"> </span>20.850 22<span class=\"ls0\"> </span>20.884 Reino Unido 22.454 1.332 62<span class=\"ls0\"> </span>23.848 Resto UE 10.661 11.068 17.018 38.747 Resto OCDE 17.005 2.596 876<span class=\"ls0\"> </span>20.477 Resto de pa\u00edses 4.817 2.354 519<span class=\"ls0\"> </span>7.690 69.668 62.693 60.108 192.469 Ingresos ordinarios Coffee &amp; Vending Systems Payment Technologies Time &amp; Security Total Ejercicio 2022 Alemania 4.714 3.645 35.139 43.498 Espa\u00f1a 6.270 16.423 2.755 25.448 Italia 10<span class=\"ls0\"> </span>19.163 11<span class=\"ls0\"> </span>19.184 Reino Unido 20.117 623<span class=\"ls0\"> </span>23<span class=\"ls0\"> </span>20.763 Resto UE 13.104 9.211 16.730 39.045 Resto OCDE 16.491 1.238 576<span class=\"ls0\"> </span>18.305 Resto de pa\u00edses 3.398 929<span class=\"ls0\"> </span>271<span class=\"ls0\"> </span>4.598 64.104 51.232 55.505 170.841 El <span class=\"_ _b\"></span>resultado <span class=\"_ _b\"></span>antes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>impuestos <span class=\"_ _b\"></span>por segmento<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>ejercicios <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>23 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2022, <span class=\"_ _b\"></span>considerando <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>transacciones entre ellos, es el siguiente (en miles de euros<span class=\"ls18\">):</span> Resultado antes de impuestos Mercados externos Con otros segmentos Total  Ejercicio 2023 Segmentos Coffee &amp; Vending Systems 6.767 (<span class=\"ls11\">64</span>) 6.703 Payment Technologies 14.615 64<span class=\"ls0\"> </span>14.679 Time &amp; Security 1.533 - 1.533 22.915 - 22.915 Ejercicio 2022 Segmentos Coffee &amp; Vending Systems 4.982 (121) 4.861 Payment Technologies 9.363 121<span class=\"ls0\"> </span>9.484 Time &amp; Security 5.453 - 5.453 19.798 - 19.798 El <span class=\"_ _7\"></span>detalle <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>pasivos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>segmentos <span class=\"_ _7\"></span>operativos <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2023<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>2022 <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>el siguiente (en miles de euros<span class=\"ls18\">):</span> 2023<span class=\"ls0\"> </span>Coffee &amp; Vending Systems Payment Technologies Time &amp; Security Unidad corporativa Total Activos no corrientes  35.672 54.483 19.812 2.590 112.557    <span class=\"ls0\">Fondo de comercio </span>12.904 42.005 9.043 - 63.952    <span class=\"ls0\">Otros activos intangibles </span>10.128 3.759 5.293 - 19.180    <span class=\"ls0\">Activos por derecho de uso </span>2.911 2.387 2.545 - 7.843    <span class=\"ls0\">Inmovilizado material </span>6.589 3.521 2.826 1.498 14.434    <span class=\"ls0\">Inversiones inmobiliarias </span>- - - 1.092 1.092    <span class=\"ls0\">Impuestos diferidos </span>3.012 2.650 14<span class=\"ls0\"> </span>- 5.676    <span class=\"ls0\">Otros activos no corrientes </span>12<span class=\"ls0\">8 </span>16<span class=\"ls0\">1 </span>91<span class=\"ls0\"> </span>- 380<span class=\"ls0\"> </span>Activos corrientes 38.2<span class=\"ls19\">29</span> 30.2<span class=\"ls19\">85</span> 32.391 1.429 102.334 Total activo 73.901 84.768 52.203 4.019 214.891 Pasivo no corriente 5.507 4.473 4.665 21.378 36.023 Pasivo corriente 16.850 13.341 16.152 16.472 62.815 Total pasivo 22.357 17.814 20.817 37.850 98.838  <span class=\"_ _1d\"> </span><span class=\"ff1 ls11\">20<span class=\"ls0\">22 </span></span>Coffee &amp; Vending Systems Payment Technologies Time &amp; Security Unidad corporativa Total Activos no corrientes  36.612 56.697 19.683 2.666 115.658    <span class=\"ls0\">Fondo de comercio </span>12.795 42.005 9.043 - 63.843    <span class=\"ls0\">Otros activos intangibles </span>10.525 4.943 5.188 - 20.656    <span class=\"ls0\">Activos por derecho de uso </span>3.099 2.418 2.437 - 7.954    <span class=\"ls0\">Inmovilizado material </span>6.148 3.706 2.891 1.537 14.282    <span class=\"ls0\">Inversiones inmobiliarias </span>- - - 1.129 1.129    <span class=\"ls0\">Impuestos diferidos </span>3.929 3.337 17<span class=\"ls0\"> </span>- 7.283    <span class=\"ls0\">Otros activos no corrientes </span>116<span class=\"ls0\"> </span>288<span class=\"ls0\"> </span>107<span class=\"ls0\"> </span>- 511<span class=\"ls0\"> </span>Activos corrientes 33.310 28.025 31.363 1.252 93.950 Total activo 69.922 84.722 51.046 3.918 209.608 Pasivo no corriente 5.338 4.548 4.498 32.549 46.933 Pasivo corriente 18.<span class=\"ls0\">231 </span>13.<span class=\"ls0\">349 </span>16.364 11.898 59.842 Total pasivo 23.569 17.897 20.862 44.447 106.775<span class=\"_ _2a\"> </span>Dentro <span class=\"_ _d\"> </span>del <span class=\"_ _8\"> </span>apartado <span class=\"_ _d\"> </span>Activos <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>orrientes <span class=\"_ _d\"> </span>que <span class=\"_ _8\"> </span>se  d<span class=\"_ _0\"></span>esglosa <span class=\"_ _8\"> </span>a <span class=\"_ _d\"> </span>continuaci\u00f3n, <span class=\"_ _d\"> </span>la <span class=\"_ _8\"> </span>composici\u00f3n <span class=\"_ _d\"> </span>del <span class=\"_ _8\"> </span>ep\u00edgrafe <span class=\"_ _d\"> </span>de existencias a 31 de diciembre de 2023 y a 31 de diciembre de 2022.<span class=\"_ _2a\"> </span>Coffee &amp; Vend<span class=\"_ _0\"></span>ing Systems Payment Technologies Time &amp; Security<span class=\"_ _0\"></span> Total 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Existencias 15.927 14.028 12.881 7.963 10.265 10.083 39.073 32.074 Materias prima<span class=\"_ _0\"></span>s, mercader\u00edas <span class=\"_ _0\"></span>y aprovisionamiento<span class=\"_ _b\"></span>s 11.403 11.005 10.844 6.453 6.297 5.724 28.544 23.182 Productos en<span class=\"_ _0\"></span> curso 82<span class=\"ls0\"> </span>83<span class=\"ls0\"> </span>49<span class=\"ls0\"> </span>393<span class=\"ls0\"> </span>2.360 2.259 2.491 2.735 Productos termina<span class=\"_ _0\"></span>dos 4.171 2.846 1.194 902<span class=\"ls0\"> </span>1.472 2.090 6.837 5.838 Anticipos a pro<span class=\"_ _0\"></span>veedores 271<span class=\"ls0\"> </span>94<span class=\"ls0\"> </span>794<span class=\"ls0\"> </span>215<span class=\"ls0\"> </span>136<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>1.201 319<span class=\"ls0\"> </span>\u201c<span class=\"ff3\">Unidad <span class=\"_ _6\"></span>corporativa</span>\u201d<span class=\"_ _1\"></span><span class=\"ff3\"> <span class=\"_ _6\"></span></span>incluye <span class=\"_ _9\"> </span>f<span class=\"_ _0\"></span>undamentalmente <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>\u201cInversiones <span class=\"_ _9\"> </span>inmobiliarias\u201d <span class=\"_ _7\"></span>descritas <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>la <span class=\"_ _6\"></span>Nota <span class=\"_ _9\"> </span><span class=\"ff3\">7.2 <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>s\u00ed </span>como la deuda financiera (o excedente financiero) <span class=\"ls11\">net</span>a existente en la Sociedad dominante del Grupo. Por otro lado, los activos se clasifican con base en la ubi<span class=\"_ _0\"></span>caci\u00f3n geogr\u00e1fica de los mismos. <span class=\"_ _0\"></span>El siguiente cuadro presenta dicha informaci\u00f3n al 31 de diciembre de 2023 y 2022: Miles de euros Activos totales  Adiciones al inmovilizado intangible, material e inversiones inmobiliarias  Adiciones Activos por Derecho de uso 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Espa\u00f1a 50.273 45.626 2.447 1.880 25<span class=\"ls0\">2 </span>1.497 Extranjero 164.6<span class=\"ls11\">18</span> 163.982 2.511 3.204 2.289 3.705 Total 214.8<span class=\"ls11\">91</span> 209.608 4.958 5.084 2.541 5.202 Dadas <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>distintas <span class=\"_ _a\"></span>actividades <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>dedica <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>Grupo, <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>existe <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>oncentraci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>actividad <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>un n\u00famero reducido de clientes. En este sentido, ning\u00fan cliente<span class=\"_ _0\"></span> del Grupo supon\u00eda m\u00e1s de un<span class=\"_ _0\"></span> <span class=\"ls11\">10</span>% de las ventas totales. En <span class=\"_ _6\"></span><span class=\"ls12\">los</span> <span class=\"_ _6\"></span>Anexos <span class=\"_ _6\"></span>I <span class=\"_ _9\"></span>y <span class=\"_ _7\"></span>II<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>incluye <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nformaci\u00f3n <span class=\"_ _6\"></span>sobre <span class=\"_ _9\"></span>las <span class=\"_ _7\"></span>distintas<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ociedades <span class=\"_ _6\"></span>que <span class=\"_ _9\"></span>com<span class=\"_ _0\"></span>ponen <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>y <span class=\"_ _9\"></span>que<span class=\"_ _0\"></span> complementa la facilitada en esta nota.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "El 1 de enero de 2009 entr\u00f3 en vigor la NIIF 8 Segmentos Operativos, que adopta un \u201cenfoque de la gerencia\u201d para informar sobre  el desempe\u00f1o financiero de  sus segmentos de negocio. Esta norma exige identificar los segmentos de operaci\u00f3n en funci\u00f3n de la informaci\u00f3n interna de los componentes del Grupo, que regularmente supervisa la m\u00e1xima autoridad de la compa\u00f1\u00eda al objeto de decidir sobre los recursos que deben asignarse al segmento y para evaluar su rendimiento. En el caso del Grupo Azkoyen la definici\u00f3n de los segmentos de negocio se mantiene invariable bajo NIIF 8, no habiendo habido cambios en los criterios de segmentaci\u00f3n. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "20<span class=\"ls0\">. <span class=\"_ _19\"> </span>Gastos  </span>El an\u00e1lisis de los gastos del Grupo se desglosa a continuaci\u00f3n: 20<span class=\"ls0\">.1 Aprovisionamientos </span> <span class=\"_ _12\"> </span><span class=\"ffa\">La composici\u00f3n <span class=\"_ _b\"></span>del saldo <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>\u201cAprovisionamientos\u201d <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las oper<span class=\"_ _0\"></span>aciones c<span class=\"_ _0\"></span>ontinuadas <span class=\"_ _0\"></span>de las <span class=\"_ _b\"></span>cuentas de </span>p\u00e9rdidas y ganancias consolidadas de los ejercicios 2023 y 2022<span class=\"_ _1\"></span>, es la siguiente:<span class=\"_ _2a\"> </span>Miles de euros 20<span class=\"ls0\">23 </span>20<span class=\"ls0\">22 </span>Compras de materias primas y otros aprovisionamientos  71.977 65.580 Variaci\u00f3n de existencias comerciales, materias primas y   <span class=\"ls0\">otras existencias  </span>(6.057) (4.140) Deterioro de existencias comerciales, materias primas y   <span class=\"ls0\">otras existencias (Nota 11) </span>853<span class=\"ls0\"> </span>316<span class=\"ls0\"> </span>Otros gastos externos 5.842 4.352 Total 72.615 66.108 20<span class=\"ls15\">.2<span class=\"ls0\"> Gastos de personal </span></span> <span class=\"_ _12\"> </span>La composici\u00f3n de los gastos de personal es: Miles de euros 202<span class=\"ls0\">3 </span>20<span class=\"ls0\">22 </span>Sueldos y salarios 52.454 46.754 Indemnizaciones (Nota 3.j) 1.148 200<span class=\"ls0\"> </span>Cargas sociales y otras 12.535 11.116 Total 66.137 58.0<span class=\"_ _2a\"> </span>70<span class=\"_ _2a\"> </span>20<span class=\"ls0\">.3 Otros gastos de explotaci\u00f3n </span>El detalle de<span class=\"_ _0\"></span>l ep\u00edgrafe \u201cSer<span class=\"_ _0\"></span>vicios Exteriores <span class=\"_ _0\"></span>y tributos\u201d <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e la <span class=\"_ _b\"></span>cuenta de resultados co<span class=\"_ _0\"></span>nsolidada en <span class=\"_ _0\"></span>los ejercicios 202<span class=\"ls0\">3 y 2022 es el siguiente: </span>Miles de euros 202<span class=\"ls0\">3 </span>202<span class=\"ls0\">2 </span>Gastos de investigaci\u00f3n y desarrollo 1.542<span class=\"_ _2a\"> </span>1.253<span class=\"_ _2a\"> </span>Arrendamientos y c\u00e1nones 1.270<span class=\"_ _2a\"> </span>1.283<span class=\"_ _2a\"> </span>Reparaciones y conservaci\u00f3n 1.971<span class=\"_ _2a\"> </span>1.619<span class=\"_ _2a\"> </span>Servicios de profesionales independientes 3.867<span class=\"_ _2a\"> </span>4.360<span class=\"_ _2a\"> </span>Transportes 2.321<span class=\"_ _2a\"> </span>2.469<span class=\"_ _2a\"> </span>Seguros 912<span class=\"_ _2a\"> </span>958<span class=\"_ _2a\"> </span>Servicios bancarios y similares 150<span class=\"_ _2a\"> </span>145<span class=\"_ _2a\"> </span>Publicidad, propaganda y relaciones p\u00fablicas 1.415<span class=\"_ _2a\"> </span>973<span class=\"_ _2a\"> </span>Suministros 2.722<span class=\"_ _2a\"> </span>2.527<span class=\"_ _2a\"> </span>Otros servicios 10.060<span class=\"_ _2a\"> </span>10.256<span class=\"_ _2a\"> </span>Tributos 284<span class=\"_ _2a\"> </span>296<span class=\"_ _2a\"> </span>Total 26.51426.13920<span class=\"ls0\">.4 Honorarios de auditor\u00eda </span>Durante <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>eje<span class=\"_ _1\"></span>rcicios <span class=\"_ _1\"></span>2023 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2022, <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>honorarios <span class=\"_ _a\"></span>relativos <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>rvicios <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>uditor\u00eda <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>cuentas <span class=\"_ _7\"></span>y <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>otros servicios pre<span class=\"_ _0\"></span>stados <span class=\"_ _0\"></span>por l<span class=\"_ _0\"></span><span class=\"ls11\">os<span class=\"ls0\"> <span class=\"_ _0\"></span>auditor<span class=\"ls19\">es</span> de <span class=\"_ _b\"></span>las cuentas <span class=\"_ _b\"></span>anuales consolidadas, <span class=\"_ _b\"></span>Ernst &amp; <span class=\"_ _b\"></span>Young, <span class=\"_ _0\"></span>S.L <span class=\"ls14\">y </span>p<span class=\"_ _0\"></span>or e<span class=\"_ _0\"></span>mpresas </span></span>pertenecientes <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>su red,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>honorarios <span class=\"_ _0\"></span>por <span class=\"_ _b\"></span>servicios facturados <span class=\"_ _b\"></span>por los <span class=\"_ _b\"></span>auditores <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cuentas a<span class=\"_ _0\"></span>nuales individuales <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>so<span class=\"_ _1\"></span>ciedades <span class=\"_ _a\"></span>dependientes <span class=\"_ _7\"></span>incluidas <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>consolidaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>la<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>entidades <span class=\"_ _7\"></span>vinculadas <span class=\"_ _a\"></span>a \u00e9stos por control, propiedad com\u00fan o gesti\u00f3n han sido los siguientes (en miles de euros): 20<span class=\"ls0\">23 </span>Por el auditor principal y su red Por otras firmas de auditor\u00eda  Servicios de auditor\u00eda 366<span class=\"ls0\"> </span>9 Otros servicios de verificaci\u00f3n 20<span class=\"ls0\"> </span>- Total  38<span class=\"ls0\">6<span class=\"_ _2a\"> </span></span><div class=\"c w14c h92 gs32e\"><div class=\"t m0 x43 h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w14d h92 gs32f\"><div class=\"t m0 x20 h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\">Por el auditor </div><div class=\"t m0 x71 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">principal y su red </div></div><div class=\"c w12f h92 gs330\"><div class=\"t m0 x1f h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\">Por otras firmas </div><div class=\"t m0 x73 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">de auditor\u00eda  </div></div><div class=\"c w14c h32 gs331\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Servicios de auditor<span class=\"ls13\">\u00eda</span> </div></div><div class=\"c w14d h32 gs332\"><div class=\"t m0 x47 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">340<span class=\"ls0\"> </span></div></div><div class=\"c w12f h32 gs333\"><div class=\"t m0 x22 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">15<span class=\"ls0\"> </span></div></div><div class=\"c w14c h4d gs334\"><div class=\"t m0 x8 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Otros servicios de verificaci\u00f3n </div></div><div class=\"c w14d h4d gs335\"><div class=\"t m0 x78 h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">24<span class=\"ls0\"> </span></div></div><div class=\"c w12f h4d gs336\"><div class=\"t m0 x45 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14c h5f gs337\"><div class=\"t m0 x43 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Total  </div></div><div class=\"c w14d h5f gs338\"><div class=\"t m0 x47 h2 y248 ff1 fs0 fc0 sc0 ls11 ws0\">364<span class=\"ls0\"> </span></div></div><div class=\"c w12f h5f gs339\"><div class=\"t m0 x22 h2 y248 ff1 fs0 fc0 sc0 ls11 ws0\">15<span class=\"ls0\"> </span></div></div>22. <span class=\"_ _19\"> </span>Gastos financieros El desglose en funci\u00f3n del origen de las partidas que lo conforman es<span class=\"_ _2a\"> </span>: Miles de euros 202<span class=\"ls0\">3 </span>2022<span class=\"ls0\"> </span>Gastos financieros y asimilados (Notas 6, 15 y 16) 2.827 963<span class=\"_ _2a\"> </span> Diferencias negativas de cambio 948<span class=\"ls0\"> </span>846<span class=\"ls0\"> </span>Total 3.775 1.809 Los ga<span class=\"_ _0\"></span>stos fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _0\"></span>registrados <span class=\"_ _b\"></span>en el ej<span class=\"_ _0\"></span>ercicio <span class=\"ls19\">20</span>23 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>corresponden <span class=\"_ _b\"></span>principalmente con:<span class=\"_ _0\"></span> (i) <span class=\"_ _b\"></span>763 mile<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e e<span class=\"_ _0\"></span>uros registrados en<span class=\"_ _1\"></span> la Sociedad <span class=\"_ _1\"></span>Dominante debido a <span class=\"_ _1\"></span>la actualizaci\u00f3n <span class=\"_ _1\"></span>del Earn <span class=\"_ _1\"></span>Out de Vendon <span class=\"_ _1\"></span>(Nota 16), <span class=\"_ _1\"></span>(ii) 477 miles de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>asociados <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>gasto <span class=\"_ _1\"></span>finan<span class=\"_ _1\"></span>ciero <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>ambos <span class=\"_ _a\"></span>Earn <span class=\"_ _a\"></span>Out<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>(iii) <span class=\"_ _a\"></span><span class=\"ls11\">1.</span>158 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>gastos <span class=\"_ _a\"></span>financieros devengados p<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>deuda con <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>ntidades <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>cr\u00e9dito (Nota <span class=\"_ _0\"></span>15), <span class=\"_ _b\"></span><span class=\"ls18\">(i<span class=\"ls0\">v<span class=\"_ _1\"></span></span>) <span class=\"_ _0\"></span><span class=\"ls0\">9 <span class=\"_ _b\"></span>mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> de <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _0\"></span>corresponden <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la actualizaci\u00f3n<span class=\"_ _0\"></span> </span></span>financiera de los anticipos reintegrables,<span class=\"_ _1\"></span> y (v) <span class=\"ls11\">408</span> miles de euros corresponden a intereses sobre los pasivos por arrendamiento seg\u00fan NIIF 16; todo ello de acuerdo con el criterio de devengo financiero.<span class=\"_ _1\"></span><span class=\"ff7 fs1\">  </span>Por su parte, en el ejercicio 2022<span class=\"ls15\">, </span>de los gastos financieros registrados: <span class=\"_ _1\"></span>(i) 360 miles de euros asociados al gasto financiero <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>Earn <span class=\"_ _c\"></span>o<span class=\"_ _1\"></span>ut; <span class=\"_ _c\"></span>(ii) <span class=\"_ _b\"></span>309 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>los <span class=\"_ _c\"></span>g<span class=\"_ _1\"></span>astos <span class=\"_ _c\"></span>fi<span class=\"_ _1\"></span>nancieros <span class=\"_ _c\"></span>devengados <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>deuda <span class=\"_ _c\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _c\"></span>entidades de <span class=\"_ _a\"></span>cr\u00e9dito, <span class=\"_ _1\"></span>(i<span class=\"_ _1\"></span>ii) <span class=\"_ _a\"></span>15 <span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>corresponden <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>actualizaci\u00f3n <span class=\"_ _a\"></span>financiera <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>anticipos <span class=\"_ _a\"></span>reintegrables<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>(iv) 251 <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _7\"></span>corresponden <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>intereses <span class=\"_ _7\"></span>sobre <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>pasiv<span class=\"_ _1\"></span>os <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>arrendamiento <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _a\"></span>NIIF <span class=\"_ _a\"></span>16; <span class=\"_ _7\"></span>todo <span class=\"_ _a\"></span>ello <span class=\"_ _a\"></span>de acuerdo con el criterio de devengo financiero.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "20<span class=\"ls0\">. <span class=\"_ _19\"> </span>Gastos  </span>El an\u00e1lisis de los gastos del Grupo se desglosa a continuaci\u00f3n: 20<span class=\"ls0\">.1 Aprovisionamientos </span> <span class=\"_ _12\"> </span><span class=\"ffa\">La composici\u00f3n <span class=\"_ _b\"></span>del saldo <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>\u201cAprovisionamientos\u201d <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las oper<span class=\"_ _0\"></span>aciones c<span class=\"_ _0\"></span>ontinuadas <span class=\"_ _0\"></span>de las <span class=\"_ _b\"></span>cuentas de </span>p\u00e9rdidas y ganancias consolidadas de los ejercicios 2023 y 2022<span class=\"_ _1\"></span>, es la siguiente:<span class=\"_ _2a\"> </span><div class=\"c w139 h5b gs2a7\"><div class=\"t m0 x23 h34 y5e ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c w13a h60 gs2a8\"><div class=\"t m0 x2b h34 y61 ff3 fs0 fc0 sc0 ls11 ws0\">20<span class=\"ls0\">23 </span></div></div><div class=\"c w120 h60 gs2a9\"><div class=\"t m0 x2b h34 y61 ff3 fs0 fc0 sc0 ls11 ws0\">20<span class=\"ls0\">22 </span></div></div><div class=\"c w13b h86 gs2aa\"><div class=\"t m0 x3c h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">Compras de materias primas y otros aprovisionamientos  </div></div><div class=\"c w13a h86 gs2ab\"><div class=\"t m0 x38 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">71.977 </div></div><div class=\"c w120 h86 gs2ac\"><div class=\"t m0 x38 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">65.580 </div></div><div class=\"c w13b h83 gs2ad\"><div class=\"t m0 x3c h34 yc4 ff3 fs0 fc0 sc0 ls0 ws0\">Variaci\u00f3n de existencias comerciales, materias primas y </div></div><div class=\"c w13b h83 gs2ae\"><div class=\"t m0 x3c h34 yc4 ff3 fs0 fc0 sc0 ls15 ws0\">  <span class=\"ls0\">otras existencias  </span></div></div><div class=\"c w13a h83 gs2af\"><div class=\"t m0 x2b h34 yc4 ff3 fs0 fc0 sc0 ls0 ws0\">(6.057) </div><div class=\"t m0 x15 h34 y25a ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w120 h83 gs2b0\"><div class=\"t m0 x2b h34 yc4 ff3 fs0 fc0 sc0 ls0 ws0\">(4.140) </div><div class=\"t m0 x15 h34 y25a ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w13b h86 gs2b1\"><div class=\"t m0 x3c h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">Deterioro de existencias comerciales, materias primas y </div></div><div class=\"c w13b h83 gs2b2\"><div class=\"t m0 x3c h34 yc4 ff3 fs0 fc0 sc0 ls15 ws0\">  <span class=\"ls0\">otras existencias (Nota 11) </span></div></div><div class=\"c w13a h83 gs2b3\"><div class=\"t m0 x23 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">853<span class=\"ls0\"> </span></div></div><div class=\"c w120 h83 gs2b4\"><div class=\"t m0 x23 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">316<span class=\"ls0\"> </span></div></div><div class=\"c w13b h86 gs2b5\"><div class=\"t m0 x3c h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">Otros gastos externos </div></div><div class=\"c w13a h86 gs2b6\"><div class=\"t m0 x27 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">5.842 </div></div><div class=\"c w120 h86 gs2b7\"><div class=\"t m0 x27 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">4.352 </div></div><div class=\"c w13b h5b gs2b8\"><div class=\"t m0 xac h2 y4f ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w13a h5b gs2b9\"><div class=\"t m0 x38 h2 y7c8 ff1 fs0 fc0 sc0 ls0 ws0\">72.615 </div></div><div class=\"c w120 h5b gs2ba\"><div class=\"t m0 x38 h2 y7c8 ff1 fs0 fc0 sc0 ls0 ws0\">66.108 </div></div><div class=\"c w40 h25 gs2bb\"><div class=\"t m0 xee h34 y597 ff3 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _12\"> </span> <span class=\"_ _f\"> </span> <span class=\"_ _1d\"> </span> </div><div class=\"t m0 xee h7d y1ff ff9 fs0 fc0 sc0 ls11 ws0\">20<span class=\"ls15\">.2<span class=\"ls0\"> Gastos de personal </span></span></div><div class=\"t m0 xee h34 y3a7 ff3 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _12\"> </span>La composici\u00f3n de los gastos de personal es: </div></div><div class=\"c w13d h60 gs2bc\"><div class=\"t m0 xca h34 y61 ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c w13e h60 gs2bd\"><div class=\"t m0 x54 h34 y61 ff3 fs0 fc0 sc0 ls11 ws0\">202<span class=\"ls0\">3 </span></div></div><div class=\"c w13f h60 gs2be\"><div class=\"t m0 x54 h34 y61 ff3 fs0 fc0 sc0 ls11 ws0\">20<span class=\"ls0\">22 </span></div></div><div class=\"c w13c h86 gs2bf\"><div class=\"t m0 x3c h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">Sueldos y salarios </div></div><div class=\"c w13e h86 gs2c0\"><div class=\"t m0 x54 h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">52.454 </div></div><div class=\"c w13f h86 gs2c1\"><div class=\"t m0 x54 h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">46.754 </div></div><div class=\"c w13c h83 gs2c2\"><div class=\"t m0 x3c h34 yc4 ff3 fs0 fc0 sc0 ls0 ws0\">Indemnizaciones (Nota 3.j) </div></div><div class=\"c w13e h83 gs2c3\"><div class=\"t m0 x40 h34 yc4 ff3 fs0 fc0 sc0 ls0 ws0\">1.148 </div></div><div class=\"c w13f h83 gs2c4\"><div class=\"t m0 xf h34 yc4 ff3 fs0 fc0 sc0 ls11 ws0\">200<span class=\"ls0\"> </span></div></div><div class=\"c w13c h86 gs2c5\"><div class=\"t m0 x3c h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">Cargas sociales y otras </div></div><div class=\"c w13e h86 gs2c6\"><div class=\"t m0 x54 h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">12.535 </div></div><div class=\"c w13f h86 gs2c7\"><div class=\"t m0 x54 h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">11.116 </div></div><div class=\"c w13c h5b gs2c8\"><div class=\"t m0 x9a h2 y9e ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w13e h5b gs2c9\"><div class=\"t m0 x54 h2 y9e ff1 fs0 fc0 sc0 ls0 ws0\">66.137 </div></div><div class=\"c w13f h5b gs2ca\"><div class=\"t m0 x54 h2 y9e ff1 fs0 fc0 sc0 ls0 ws0\">58.0<span class=\"_ _2a\"> </span>70<span class=\"_ _2a\"> </span> </div></div>La cue<span class=\"ffa\">nta \u201cGastos de personal\u201d de 20</span>23 incluye 2.677 miles de euros correspondientes al bonus (<span class=\"ls11\">2.324</span> miles de euros<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>31 de <span class=\"_ _1\"></span>diciembre de 20<span class=\"_ _1\"></span>22<span class=\"ls18\">) <span class=\"_ _1\"></span></span>que lo<span class=\"_ _1\"></span>s Administradores <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>Sociedad dominante <span class=\"_ _1\"></span>estiman <span class=\"_ _1\"></span>se pagar\u00e1n en el primer semestre de 2024. El n\u00famero <span class=\"_ _b\"></span>medio de p<span class=\"_ _0\"></span>ersonas equivalentes <span class=\"_ _0\"></span>a ti<span class=\"_ _0\"></span>empo c<span class=\"_ _0\"></span>ompleto empleadas e<span class=\"_ _0\"></span>n lo<span class=\"_ _0\"></span>s ejercicios <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>3 <span class=\"_ _0\"></span>y 2022 <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> l<span class=\"_ _0\"></span>a<span class=\"ls14\">s </span>sociedades del Grupo, distribuido por categor\u00edas, es el siguiente: N\u00famero de Personas 20<span class=\"ls0\">23 </span>20<span class=\"ls0\">22 </span>Direcci\u00f3n (*) 24<span class=\"ls0\"> </span>23<span class=\"ls0\"> </span>Ingenier\u00eda 159<span class=\"ls0\"> </span>147<span class=\"ls0\"> </span>Producci\u00f3n 30<span class=\"ls0\">7 </span>270<span class=\"ls0\"> </span>Comercial 37<span class=\"ls0\">2 </span>354<span class=\"ls0\"> </span>Administraci\u00f3n 85<span class=\"ls0\"> </span>80<span class=\"ls0\"> </span>Total 94<span class=\"ls0\">7 </span>874<span class=\"ls0\"> </span>(*) Incluye la Alta Direcci\u00f3n del Grupo as\u00ed como el resto de directores.<span class=\"_ _2a\"> </span>Asimismo, <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>composici\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>plantilla<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>quivalente <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>tiempo <span class=\"_ _7\"></span>co<span class=\"_ _1\"></span>mpleto <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>hombres <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>mujeres <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _7\"></span>de diciembre de <span class=\"ls11\">20</span>23 y 2022 es:<span class=\"_ _2a\"> </span>202<span class=\"ls0\">3 </span>Hombres Mujeres Total Direcci\u00f3n 21<span class=\"ls0\"> </span>2 23<span class=\"ls0\"> </span>Ingenier\u00eda 152<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>172<span class=\"ls0\"> </span>Producci\u00f3n 2<span class=\"ls11\">09</span> 96<span class=\"ls0\"> </span>30<span class=\"ls0\">5 </span>Comercial 305<span class=\"ls0\"> </span>74<span class=\"ls0\"> </span>379<span class=\"ls0\"> </span>Administraci\u00f3n 35<span class=\"ls0\"> </span>56<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>Total 72<span class=\"ls0\">2 </span>248<span class=\"ls0\"> </span>97<span class=\"ls0\">0 </span>20<span class=\"ls0\">22 </span>Hombres Mujeres Total Direcci\u00f3n 22<span class=\"ls0\"> </span>2 24<span class=\"ls0\"> </span>Ingenier\u00eda 149<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>169<span class=\"ls0\"> </span>Producci\u00f3n 20<span class=\"ls0\">1 </span>10<span class=\"ls0\">3 </span>304<span class=\"ls0\"> </span>Comercial 292<span class=\"ls0\"> </span>68<span class=\"ls0\"> </span>360<span class=\"ls0\"> </span>Administraci\u00f3n 35<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>82<span class=\"ls0\"> </span>Total 699<span class=\"ls0\"> </span>2<span class=\"ls11\">40</span> 939<span class=\"ls0\"> </span>El n\u00famero m<span class=\"_ _1\"></span>edio de pe<span class=\"_ _1\"></span>rsonas equivalentes <span class=\"_ _1\"></span>a tiempo completo<span class=\"_ _1\"></span> empleadas p<span class=\"_ _1\"></span>or el Grupo <span class=\"_ _1\"></span>durante <span class=\"_ _1\"></span>l<span class=\"ls11\">os</span> ejercicios 20<span class=\"ls0\">23 y 2022, con discapacidad mayor o igual del </span>33<span class=\"ls0\">% desglosado por categor\u00edas, es </span>el<span class=\"ls0\"> siguiente:</span><span class=\"ls0\"> </span>Categor\u00eda 20<span class=\"ls0\">23 </span>20<span class=\"ls0\">22 </span>Ingenier\u00eda 3 3 Producci\u00f3n 4 2 Comercial 7 7 Administraci\u00f3n 1 2 Total 15<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>Adicionalmente, <span class=\"_ _6\"></span>dos <span class=\"_ _7\"></span>personas <span class=\"_ _6\"></span>del <span class=\"_ _7\"></span>Consejo <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>Administ<span class=\"_ _1\"></span>raci\u00f3n, <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _7\"></span>actual <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _6\"></span>compuesto <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>9 miembros, son mujeres.<span class=\"_ _2a\"> </span>20<span class=\"ls0\">.3 Otros gastos de explotaci\u00f3n </span>El detalle de<span class=\"_ _0\"></span>l ep\u00edgrafe \u201cSer<span class=\"_ _0\"></span>vicios Exteriores <span class=\"_ _0\"></span>y tributos\u201d <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e la <span class=\"_ _b\"></span>cuenta de resultados co<span class=\"_ _0\"></span>nsolidada en <span class=\"_ _0\"></span>los ejercicios 202<span class=\"ls0\">3 y 2022 es el siguiente: </span>Miles de euros 202<span class=\"ls0\">3 </span>202<span class=\"ls0\">2 </span>Gastos de investigaci\u00f3n y desarrollo 1.542<span class=\"_ _2a\"> </span>1.253<span class=\"_ _2a\"> </span>Arrendamientos y c\u00e1nones 1.270<span class=\"_ _2a\"> </span>1.283<span class=\"_ _2a\"> </span>Reparaciones y conservaci\u00f3n 1.971<span class=\"_ _2a\"> </span>1.619<span class=\"_ _2a\"> </span>Servicios de profesionales independientes 3.867<span class=\"_ _2a\"> </span>4.360<span class=\"_ _2a\"> </span>Transportes 2.321<span class=\"_ _2a\"> </span>2.469<span class=\"_ _2a\"> </span>Seguros 912<span class=\"_ _2a\"> </span>958<span class=\"_ _2a\"> </span>Servicios bancarios y similares 150<span class=\"_ _2a\"> </span>145<span class=\"_ _2a\"> </span>Publicidad, propaganda y relaciones p\u00fablicas 1.415<span class=\"_ _2a\"> </span>973<span class=\"_ _2a\"> </span>Suministros 2.722<span class=\"_ _2a\"> </span>2.527<span class=\"_ _2a\"> </span>Otros servicios 10.060<span class=\"_ _2a\"> </span>10.256<span class=\"_ _2a\"> </span>Tributos 284<span class=\"_ _2a\"> </span>296<span class=\"_ _2a\"> </span>Total 26.51426.13920<span class=\"ls0\">.4 Honorarios de auditor\u00eda </span>Durante <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>eje<span class=\"_ _1\"></span>rcicios <span class=\"_ _1\"></span>2023 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2022, <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>honorarios <span class=\"_ _a\"></span>relativos <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>rvicios <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>uditor\u00eda <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>cuentas <span class=\"_ _7\"></span>y <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>otros servicios pre<span class=\"_ _0\"></span>stados <span class=\"_ _0\"></span>por l<span class=\"_ _0\"></span><span class=\"ls11\">os<span class=\"ls0\"> <span class=\"_ _0\"></span>auditor<span class=\"ls19\">es</span> de <span class=\"_ _b\"></span>las cuentas <span class=\"_ _b\"></span>anuales consolidadas, <span class=\"_ _b\"></span>Ernst &amp; <span class=\"_ _b\"></span>Young, <span class=\"_ _0\"></span>S.L <span class=\"ls14\">y </span>p<span class=\"_ _0\"></span>or e<span class=\"_ _0\"></span>mpresas </span></span>pertenecientes <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>su red,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>honorarios <span class=\"_ _0\"></span>por <span class=\"_ _b\"></span>servicios facturados <span class=\"_ _b\"></span>por los <span class=\"_ _b\"></span>auditores <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cuentas a<span class=\"_ _0\"></span>nuales individuales <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>so<span class=\"_ _1\"></span>ciedades <span class=\"_ _a\"></span>dependientes <span class=\"_ _7\"></span>incluidas <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>consolidaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>la<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>entidades <span class=\"_ _7\"></span>vinculadas <span class=\"_ _a\"></span>a \u00e9stos por control, propiedad com\u00fan o gesti\u00f3n han sido los siguientes (en miles de euros): 20<span class=\"ls0\">23 </span>Por el auditor principal y su red Por otras firmas de auditor\u00eda  Servicios de auditor\u00eda 366<span class=\"ls0\"> </span>9 Otros servicios de verificaci\u00f3n 20<span class=\"ls0\"> </span>- Total  38<span class=\"ls0\">6<span class=\"_ _2a\"> </span></span>2022<span class=\"ls0\"> </span>Por el auditor principal y su red Por otras firmas de auditor\u00eda  Servicios de auditor<span class=\"ls13\">\u00eda</span> 340<span class=\"ls0\"> </span>15<span class=\"ls0\"> </span>Otros servicios de verificaci\u00f3n 24<span class=\"ls0\"> </span>- Total  364<span class=\"ls0\"> </span>15",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-34": {
   "value": "20<span class=\"ls0\">.1 Aprovisionamientos </span> <span class=\"_ _12\"> </span><span class=\"ffa\">La composici\u00f3n <span class=\"_ _b\"></span>del saldo <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>\u201cAprovisionamientos\u201d <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las oper<span class=\"_ _0\"></span>aciones c<span class=\"_ _0\"></span>ontinuadas <span class=\"_ _0\"></span>de las <span class=\"_ _b\"></span>cuentas de </span>p\u00e9rdidas y ganancias consolidadas de los ejercicios 2023 y 2022<span class=\"_ _1\"></span>, es la siguiente:<span class=\"_ _2a\"> </span>Miles de euros 20<span class=\"ls0\">23 </span>20<span class=\"ls0\">22 </span>Compras de materias primas y otros aprovisionamientos  71.977 65.580 Variaci\u00f3n de existencias comerciales, materias primas y   <span class=\"ls0\">otras existencias  </span>(6.057) (4.140) Deterioro de existencias comerciales, materias primas y   <span class=\"ls0\">otras existencias (Nota 11) </span>853<span class=\"ls0\"> </span>316<span class=\"ls0\"> </span>Otros gastos externos 5.842 4.352 Total 72.615 66.108",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-35": {
   "value": "20<span class=\"ls15\">.2<span class=\"ls0\"> Gastos de personal </span></span> <span class=\"_ _12\"> </span>La composici\u00f3n de los gastos de personal es: Miles de euros 202<span class=\"ls0\">3 </span>20<span class=\"ls0\">22 </span>Sueldos y salarios 52.454 46.754 Indemnizaciones (Nota 3.j) 1.148 200<span class=\"ls0\"> </span>Cargas sociales y otras 12.535 11.116 Total 66.137 58.0<span class=\"_ _2a\"> </span>70<span class=\"_ _2a\"> </span> La cue<span class=\"ffa\">nta \u201cGastos de personal\u201d de 20</span>23 incluye 2.677 miles de euros correspondientes al bonus (<span class=\"ls11\">2.324</span> miles de euros<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>31 de <span class=\"_ _1\"></span>diciembre de 20<span class=\"_ _1\"></span>22<span class=\"ls18\">) <span class=\"_ _1\"></span></span>que lo<span class=\"_ _1\"></span>s Administradores <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>Sociedad dominante <span class=\"_ _1\"></span>estiman <span class=\"_ _1\"></span>se pagar\u00e1n en el primer semestre de 2024. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "El n\u00famero medio de personas equivalentes a tiempo completo empleadas en los ejercicios 2023 y 2022 en las sociedades del Grupo, distribuido por categor\u00edas, es el siguiente: N\u00famero de Personas 2023 2022 Direcci\u00f3n (*) 24 23 Ingenier\u00eda 159 147 Producci\u00f3n 307 270 Comercial 372 354 Administraci\u00f3n 85 80 Total 947 874 (*) Incluye la Alta Direcci\u00f3n del Grupo as\u00ed como el resto de directores. Asimismo, la composici\u00f3n de la plantilla equivalente a tiempo completo entre hombres y mujeres al 31 de diciembre de 2023 y 2022 es: 2023 Hombres Mujeres Total Direcci\u00f3n 21 2 23 Ingenier\u00eda 152 20 172 Producci\u00f3n 209 96 305 Comercial 305 74 379 Administraci\u00f3n 35 56 91 Total 722 248 970 2022 Hombres Mujeres Total Direcci\u00f3n 22 2 24 Ingenier\u00eda 149 20 169 Producci\u00f3n 201 103 304 Comercial 292 68 360 Administraci\u00f3n 35 47 82 Total 699 240 939  El n\u00famero medio de personas equivalentes a tiempo completo empleadas por el Grupo durante los ejercicios 2023 y 2022, con discapacidad mayor o igual del 33% desglosado por categor\u00edas, es el siguiente: Categor\u00eda 2023 2022 Ingenier\u00eda 3 3 Producci\u00f3n 4 2 Comercial 7 7 Administraci\u00f3n 1 2 Total 15 14 Adicionalmente, dos personas del Consejo de Administraci\u00f3n, que a la fecha actual est\u00e1 compuesto por 9 miembros, son mujeres.     ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-36": {
   "value": "20.3 Otros gastos de explotaci\u00f3n El detalle del ep\u00edgrafe \u201cServicios Exteriores y tributos\u201d de la cuenta de resultados consolidada en los ejercicios 2023 y 2022 es el siguiente: Miles de euros 2023 2022 Gastos de investigaci\u00f3n y desarrollo 1.542 1.253 Arrendamientos y c\u00e1nones 1.270 1.283 Reparaciones y conservaci\u00f3n 1.971 1.619 Servicios de profesionales independientes 3.867 4.360 Transportes 2.321 2.469 Seguros 912 958 Servicios bancarios y similares 150 145 Publicidad, propaganda y relaciones p\u00fablicas 1.415 973 Suministros 2.722 2.527 Otros servicios 10.060 10.256 Tributos 284 296 Total 26.51426.139",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": " Gastos de investigaci\u00f3n y desarrollo  1.542   1.253  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-37": {
   "value": "20<span class=\"ls0\">.4 Honorarios de auditor\u00eda </span>Durante <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>eje<span class=\"_ _1\"></span>rcicios <span class=\"_ _1\"></span>2023 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2022, <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>honorarios <span class=\"_ _a\"></span>relativos <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>rvicios <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>uditor\u00eda <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>cuentas <span class=\"_ _7\"></span>y <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>otros servicios pre<span class=\"_ _0\"></span>stados <span class=\"_ _0\"></span>por l<span class=\"_ _0\"></span><span class=\"ls11\">os<span class=\"ls0\"> <span class=\"_ _0\"></span>auditor<span class=\"ls19\">es</span> de <span class=\"_ _b\"></span>las cuentas <span class=\"_ _b\"></span>anuales consolidadas, <span class=\"_ _b\"></span>Ernst &amp; <span class=\"_ _b\"></span>Young, <span class=\"_ _0\"></span>S.L <span class=\"ls14\">y </span>p<span class=\"_ _0\"></span>or e<span class=\"_ _0\"></span>mpresas </span></span>pertenecientes <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>su red,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>honorarios <span class=\"_ _0\"></span>por <span class=\"_ _b\"></span>servicios facturados <span class=\"_ _b\"></span>por los <span class=\"_ _b\"></span>auditores <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cuentas a<span class=\"_ _0\"></span>nuales individuales <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>so<span class=\"_ _1\"></span>ciedades <span class=\"_ _a\"></span>dependientes <span class=\"_ _7\"></span>incluidas <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>consolidaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>la<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>entidades <span class=\"_ _7\"></span>vinculadas <span class=\"_ _a\"></span>a \u00e9stos por control, propiedad com\u00fan o gesti\u00f3n han sido los siguientes (en miles de euros): 20<span class=\"ls0\">23 </span>Por el auditor principal y su red Por otras firmas de auditor\u00eda  Servicios de auditor\u00eda 366<span class=\"ls0\"> </span>9 Otros servicios de verificaci\u00f3n 20<span class=\"ls0\"> </span>- Total  38<span class=\"ls0\">6<span class=\"_ _2a\"> </span></span>9 2022<span class=\"ls0\"> </span>Por el auditor principal y su red Por otras firmas de auditor\u00eda  Servicios de auditor<span class=\"ls13\">\u00eda</span> 340<span class=\"ls0\"> </span>15<span class=\"ls0\"> </span>Otros servicios de verificaci\u00f3n 24<span class=\"ls0\"> </span>- Total  364<span class=\"ls0\"> </span>15",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "21. <span class=\"_ _19\"> </span>Ingresos financieros El desglose en funci\u00f3n del origen de las partidas que lo conforman es: Miles de euros 20<span class=\"ls0\">23 </span>2022<span class=\"ls0\"> </span>Otros intereses e ingresos financieros (Nota 16) 2.632 36<span class=\"ls0\"> </span>Diferencias positivas de cambio 1.007 751<span class=\"ls0\"> </span>Total 3.639 787<span class=\"ls0\"> </span>Los <span class=\"_ _8\"> </span>ingresos <span class=\"_ _9\"> </span>financieros <span class=\"_ _8\"> </span>re<span class=\"_ _1\"></span>gistrados <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>2023 <span class=\"_ _8\"> </span>se <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>orresponden <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>rincipalmente <span class=\"_ _9\"> </span>con: <span class=\"_ _8\"> </span>(i) <span class=\"_ _9\"> </span>2.508 <span class=\"_ _8\"> </span>miles <span class=\"_ _8\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>euros generados en la Sociedad Dominante de<span class=\"_ _0\"></span>bido a la cancelaci\u00f3n de parte del Earn Out de A<span class=\"_ _0\"></span>scaso (Nota <span class=\"ls11\">16)</span> y (ii) 8<span class=\"_ _0\"></span>4 miles de euros registrados en Coges Italia debido a liquidaci\u00f3n de intereses<span class=\"_ _1\"></span>. 22. <span class=\"_ _19\"> </span>Gastos financieros El desglose en funci\u00f3n del origen de las partidas que lo conforman es<span class=\"_ _2a\"> </span>: Miles de euros 202<span class=\"ls0\">3 </span>2022<span class=\"ls0\"> </span>Gastos financieros y asimilados (Notas 6, 15 y 16) 2.827 963<span class=\"_ _2a\"> </span> Diferencias negativas de cambio 948<span class=\"ls0\"> </span>846<span class=\"ls0\"> </span>Total 3.775 1.809 Los ga<span class=\"_ _0\"></span>stos fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _0\"></span>registrados <span class=\"_ _b\"></span>en el ej<span class=\"_ _0\"></span>ercicio <span class=\"ls19\">20</span>23 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>corresponden <span class=\"_ _b\"></span>principalmente con:<span class=\"_ _0\"></span> (i) <span class=\"_ _b\"></span>763 mile<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e e<span class=\"_ _0\"></span>uros registrados en<span class=\"_ _1\"></span> la Sociedad <span class=\"_ _1\"></span>Dominante debido a <span class=\"_ _1\"></span>la actualizaci\u00f3n <span class=\"_ _1\"></span>del Earn <span class=\"_ _1\"></span>Out de Vendon <span class=\"_ _1\"></span>(Nota 16), <span class=\"_ _1\"></span>(ii) 477 miles de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>asociados <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>gasto <span class=\"_ _1\"></span>finan<span class=\"_ _1\"></span>ciero <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>ambos <span class=\"_ _a\"></span>Earn <span class=\"_ _a\"></span>Out<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>(iii) <span class=\"_ _a\"></span><span class=\"ls11\">1.</span>158 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>gastos <span class=\"_ _a\"></span>financieros devengados p<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>deuda con <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>ntidades <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>cr\u00e9dito (Nota <span class=\"_ _0\"></span>15), <span class=\"_ _b\"></span><span class=\"ls18\">(i<span class=\"ls0\">v<span class=\"_ _1\"></span></span>) <span class=\"_ _0\"></span><span class=\"ls0\">9 <span class=\"_ _b\"></span>mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> de <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _0\"></span>corresponden <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la actualizaci\u00f3n<span class=\"_ _0\"></span> </span></span>financiera de los anticipos reintegrables,<span class=\"_ _1\"></span> y (v) <span class=\"ls11\">408</span> miles de euros corresponden a intereses sobre los pasivos por arrendamiento seg\u00fan NIIF 16; todo ello de acuerdo con el criterio de devengo financiero.<span class=\"_ _1\"></span><span class=\"ff7 fs1\">  </span>Por su parte, en el ejercicio 2022<span class=\"ls15\">, </span>de los gastos financieros registrados: <span class=\"_ _1\"></span>(i) 360 miles de euros asociados al gasto financiero <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>Earn <span class=\"_ _c\"></span>o<span class=\"_ _1\"></span>ut; <span class=\"_ _c\"></span>(ii) <span class=\"_ _b\"></span>309 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>los <span class=\"_ _c\"></span>g<span class=\"_ _1\"></span>astos <span class=\"_ _c\"></span>fi<span class=\"_ _1\"></span>nancieros <span class=\"_ _c\"></span>devengados <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>deuda <span class=\"_ _c\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _c\"></span>entidades de <span class=\"_ _a\"></span>cr\u00e9dito, <span class=\"_ _1\"></span>(i<span class=\"_ _1\"></span>ii) <span class=\"_ _a\"></span>15 <span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>corresponden <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>actualizaci\u00f3n <span class=\"_ _a\"></span>financiera <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>anticipos <span class=\"_ _a\"></span>reintegrables<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>(iv) 251 <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _7\"></span>corresponden <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>intereses <span class=\"_ _7\"></span>sobre <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>pasiv<span class=\"_ _1\"></span>os <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>arrendamiento <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _a\"></span>NIIF <span class=\"_ _a\"></span>16; <span class=\"_ _7\"></span>todo <span class=\"_ _a\"></span>ello <span class=\"_ _a\"></span>de acuerdo con el criterio de devengo financiero. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-39": {
   "value": "21. <span class=\"_ _19\"> </span>Ingresos financieros El desglose en funci\u00f3n del origen de las partidas que lo conforman es: Miles de euros 20<span class=\"ls0\">23 </span>2022<span class=\"ls0\"> </span>Otros intereses e ingresos financieros (Nota 16) 2.632 36<span class=\"ls0\"> </span>Diferencias positivas de cambio 1.007 751<span class=\"ls0\"> </span>Total 3.639 787<span class=\"ls0\"> </span>Los <span class=\"_ _8\"> </span>ingresos <span class=\"_ _9\"> </span>financieros <span class=\"_ _8\"> </span>re<span class=\"_ _1\"></span>gistrados <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>2023 <span class=\"_ _8\"> </span>se <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>orresponden <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>rincipalmente <span class=\"_ _9\"> </span>con: <span class=\"_ _8\"> </span>(i) <span class=\"_ _9\"> </span>2.508 <span class=\"_ _8\"> </span>miles <span class=\"_ _8\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>euros generados en la Sociedad Dominante de<span class=\"_ _0\"></span>bido a la cancelaci\u00f3n de parte del Earn Out de A<span class=\"_ _0\"></span>scaso (Nota <span class=\"ls11\">16)</span> y (ii) 8<span class=\"_ _0\"></span>4 miles de euros registrados en Coges Italia debido a liquidaci\u00f3n de intereses<span class=\"_ _1\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "Otros intereses e ingresos financieros (Nota 16) 2.632 36 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "Otros intereses e ingresos financieros (Nota 16) 2.632 36 Gastos financieros y asimilados (Notas 6, 15 y 16) 2.827 963 Los gastos financieros registrados en el ejercicio 2023 se corresponden principalmente con: (i) 763 miles de euros registrados en la Sociedad Dominante debido a la actualizaci\u00f3n del Earn Out de Vendon (Nota 16), (ii) 477 miles de euros asociados al gasto financiero de ambos Earn Out, (iii) 1.158 miles de euros por los gastos financieros devengados por la deuda con entidades de cr\u00e9dito (Nota 15), (iv) 9 miles de euros corresponden a la actualizaci\u00f3n financiera de los anticipos reintegrables, y (v) 408 miles de euros corresponden a intereses sobre los pasivos por arrendamiento seg\u00fan NIIF 16; todo ello de acuerdo con el criterio de devengo financiero.  Por su parte, en el ejercicio 2022, de los gastos financieros registrados: (i) 360 miles de euros asociados al gasto financiero de los Earn out; (ii) 309 miles de euros por los gastos financieros devengados por la deuda con entidades de cr\u00e9dito, (iii) 15 miles de euros corresponden a la actualizaci\u00f3n financiera de los anticipos reintegrables y (iv) 251 miles de euros corresponden a intereses sobre los pasivos por arrendamiento seg\u00fan NIIF 16; todo ello de acuerdo con el criterio de devengo financiero.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-38": {
   "value": "22.  Gastos financieros El desglose en funci\u00f3n del origen de las partidas que lo conforman es Miles de euros 2023 2022 Gastos financieros y asimilados (Notas 6, 15 y 16) 2.827 963  Diferencias negativas de cambio 948 846 Total 3.775 1.809 Los gastos financieros registrados en el ejercicio 2023 se corresponden principalmente con: (i) 763 miles de euros registrados en la Sociedad Dominante debido a la actualizaci\u00f3n del Earn Out de Vendon (Nota 16), (ii) 477 miles de euros asociados al gasto financiero de ambos Earn Out, (iii) 1.158 miles de euros por los gastos financieros devengados por la deuda con entidades de cr\u00e9dito (Nota 15), (iv) 9 miles de euros corresponden a la actualizaci\u00f3n financiera de los anticipos reintegrables, y (v) 408 miles de euros corresponden a intereses sobre los pasivos por arrendamiento seg\u00fan NIIF 16; todo ello de acuerdo con el criterio de devengo financiero.  Por su parte, en el ejercicio 2022, de los gastos financieros registrados: (i) 360 miles de euros asociados al gasto financiero de los Earn out; (ii) 309 miles de euros por los gastos financieros devengados por la deuda con entidades de cr\u00e9dito, (iii) 15 miles de euros corresponden a la actualizaci\u00f3n financiera de los anticipos reintegrables y (iv) 251 miles de euros corresponden a intereses sobre los pasivos por arrendamiento seg\u00fan NIIF 16; todo ello de acuerdo con el criterio de devengo financiero.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "<div class=\"c w14f h83 gs33f\"><div class=\"t m0 x3c h34 yc4 ff3 fs0 fc0 sc0 ls0 ws0\">Gastos financieros y asimilados (Notas 6, 15 y 16) </div></div><div class=\"c w2e h83 gs340\"><div class=\"t m0 x2b h34 yc4 ff3 fs0 fc0 sc0 ls0 ws0\">2.827 </div></div><div class=\"c w2f h83 gs341\"><div class=\"t m0 xcb h34 yc4 ff3 fs0 fc0 sc0 ls11 ws0\">963<span class=\"_ _2a\"> </span><span class=\"ls0\"> </span></div></div>Los ga<span class=\"_ _0\"></span>stos fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _0\"></span>registrados <span class=\"_ _b\"></span>en el ej<span class=\"_ _0\"></span>ercicio <span class=\"ls19\">20</span>23 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>corresponden <span class=\"_ _b\"></span>principalmente con:<span class=\"_ _0\"></span> (i) <span class=\"_ _b\"></span>763 mile<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e e<span class=\"_ _0\"></span>uros registrados en<span class=\"_ _1\"></span> la Sociedad <span class=\"_ _1\"></span>Dominante debido a <span class=\"_ _1\"></span>la actualizaci\u00f3n <span class=\"_ _1\"></span>del Earn <span class=\"_ _1\"></span>Out de Vendon <span class=\"_ _1\"></span>(Nota 16), <span class=\"_ _1\"></span>(ii) 477 miles de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>asociados <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>gasto <span class=\"_ _1\"></span>finan<span class=\"_ _1\"></span>ciero <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>ambos <span class=\"_ _a\"></span>Earn <span class=\"_ _a\"></span>Out<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>(iii) <span class=\"_ _a\"></span><span class=\"ls11\">1.</span>158 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>gastos <span class=\"_ _a\"></span>financieros devengados p<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>deuda con <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>ntidades <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>cr\u00e9dito (Nota <span class=\"_ _0\"></span>15), <span class=\"_ _b\"></span><span class=\"ls18\">(i<span class=\"ls0\">v<span class=\"_ _1\"></span></span>) <span class=\"_ _0\"></span><span class=\"ls0\">9 <span class=\"_ _b\"></span>mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> de <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _0\"></span>corresponden <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la actualizaci\u00f3n<span class=\"_ _0\"></span> </span></span>financiera de los anticipos reintegrables,<span class=\"_ _1\"></span> y (v) <span class=\"ls11\">408</span> miles de euros corresponden a intereses sobre los pasivos por arrendamiento seg\u00fan NIIF 16; todo ello de acuerdo con el criterio de devengo financiero.<span class=\"_ _1\"></span><span class=\"ff7 fs1\">  </span>Por su parte, en el ejercicio 2022<span class=\"ls15\">, </span>de los gastos financieros registrados: <span class=\"_ _1\"></span>(i) 360 miles de euros asociados al gasto financiero <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>Earn <span class=\"_ _c\"></span>o<span class=\"_ _1\"></span>ut; <span class=\"_ _c\"></span>(ii) <span class=\"_ _b\"></span>309 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>los <span class=\"_ _c\"></span>g<span class=\"_ _1\"></span>astos <span class=\"_ _c\"></span>fi<span class=\"_ _1\"></span>nancieros <span class=\"_ _c\"></span>devengados <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>deuda <span class=\"_ _c\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _c\"></span>entidades de <span class=\"_ _a\"></span>cr\u00e9dito, <span class=\"_ _1\"></span>(i<span class=\"_ _1\"></span>ii) <span class=\"_ _a\"></span>15 <span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>corresponden <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>actualizaci\u00f3n <span class=\"_ _a\"></span>financiera <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>anticipos <span class=\"_ _a\"></span>reintegrables<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>(iv) 251 <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _7\"></span>corresponden <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>intereses <span class=\"_ _7\"></span>sobre <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>pasiv<span class=\"_ _1\"></span>os <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>arrendamiento <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _a\"></span>NIIF <span class=\"_ _a\"></span>16; <span class=\"_ _7\"></span>todo <span class=\"_ _a\"></span>ello <span class=\"_ _a\"></span>de acuerdo con el criterio de devengo financiero. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "Gastos financieros y asimilados (Notas 6, 15 y 16) 2.827 963<span class=\"_ _2a\"> </span>Los ga<span class=\"_ _0\"></span>stos fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _0\"></span>registrados <span class=\"_ _b\"></span>en el ej<span class=\"_ _0\"></span>ercicio <span class=\"ls19\">20</span>23 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>corresponden <span class=\"_ _b\"></span>principalmente con:<span class=\"_ _0\"></span> (i) <span class=\"_ _b\"></span>763 mile<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e e<span class=\"_ _0\"></span>uros registrados en<span class=\"_ _1\"></span> la Sociedad <span class=\"_ _1\"></span>Dominante debido a <span class=\"_ _1\"></span>la actualizaci\u00f3n <span class=\"_ _1\"></span>del Earn <span class=\"_ _1\"></span>Out de Vendon <span class=\"_ _1\"></span>(Nota 16), <span class=\"_ _1\"></span>(ii) 477 miles de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>asociados <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>gasto <span class=\"_ _1\"></span>finan<span class=\"_ _1\"></span>ciero <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>ambos <span class=\"_ _a\"></span>Earn <span class=\"_ _a\"></span>Out<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>(iii) <span class=\"_ _a\"></span><span class=\"ls11\">1.</span>158 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>gastos <span class=\"_ _a\"></span>financieros devengados p<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>deuda con <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>ntidades <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>cr\u00e9dito (Nota <span class=\"_ _0\"></span>15), <span class=\"_ _b\"></span><span class=\"ls18\">(i<span class=\"ls0\">v<span class=\"_ _1\"></span></span>) <span class=\"_ _0\"></span><span class=\"ls0\">9 <span class=\"_ _b\"></span>mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> de <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _0\"></span>corresponden <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la actualizaci\u00f3n<span class=\"_ _0\"></span> </span></span>financiera de los anticipos reintegrables,<span class=\"_ _1\"></span> y (v) <span class=\"ls11\">408</span> miles de euros corresponden a intereses sobre los pasivos por arrendamiento seg\u00fan NIIF 16; todo ello de acuerdo con el criterio de devengo financiero.<span class=\"_ _1\"></span><span class=\"ff7 fs1\">  </span>Por su parte, en el ejercicio 2022<span class=\"ls15\">, </span>de los gastos financieros registrados: <span class=\"_ _1\"></span>(i) 360 miles de euros asociados al gasto financiero <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>Earn <span class=\"_ _c\"></span>o<span class=\"_ _1\"></span>ut; <span class=\"_ _c\"></span>(ii) <span class=\"_ _b\"></span>309 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>los <span class=\"_ _c\"></span>g<span class=\"_ _1\"></span>astos <span class=\"_ _c\"></span>fi<span class=\"_ _1\"></span>nancieros <span class=\"_ _c\"></span>devengados <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>deuda <span class=\"_ _c\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _c\"></span>entidades de <span class=\"_ _a\"></span>cr\u00e9dito, <span class=\"_ _1\"></span>(i<span class=\"_ _1\"></span>ii) <span class=\"_ _a\"></span>15 <span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>corresponden <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>actualizaci\u00f3n <span class=\"_ _a\"></span>financiera <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>anticipos <span class=\"_ _a\"></span>reintegrables<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>(iv) 251 <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _7\"></span>corresponden <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>intereses <span class=\"_ _7\"></span>sobre <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>pasiv<span class=\"_ _1\"></span>os <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>arrendamiento <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _a\"></span>NIIF <span class=\"_ _a\"></span>16; <span class=\"_ _7\"></span>todo <span class=\"_ _a\"></span>ello <span class=\"_ _a\"></span>de acuerdo con el criterio de devengo financiero. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "23.3 Saldos mantenidos con la Administraci\u00f3n Fiscal Los saldos deudores <span class=\"_ _0\"></span>y acreedores <span class=\"_ _0\"></span>con Administraciones P\u00fa<span class=\"_ _0\"></span>blicas, a<span class=\"_ _1\"></span>l 31 de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>23 y 2022, son <span class=\"_ _0\"></span>los siguientes:<span class=\"_ _2a\"> </span>Miles de euros 202<span class=\"ls0\">3 </span>202<span class=\"ls0\">2 </span>Saldos deudores (Nota 12) Impuesto sobre el Valor A\u00f1adido 2.032 816<span class=\"ls0\"> </span>Otros 89<span class=\"ls0\"> </span>25<span class=\"ls0\"> </span>Total  2.121 841<span class=\"ls0\"> </span>Activos por impuesto corriente (Nota 12) 339<span class=\"ls0\"> </span>391<span class=\"ls0\"> </span>Otros saldos acreedores (Nota 16) Retenciones a cuenta IRPF 935<span class=\"ls0\"> </span>894<span class=\"ls0\"> </span>Impuesto sobre el Valor A\u00f1adido 2.022 1.802 Organismos de la Seguridad Social 1.021 932<span class=\"ls0\"> </span>Otros 5 29<span class=\"ls0\"> </span>Total  3.983 3.657 Pasivos por impuesto corriente 2.332 2.249 23.4 Conciliaci\u00f3n de los resultados contable y fiscal   <span class=\"_ _12\"> </span>A <span class=\"_ _6\"></span>continuaci\u00f3n, <span class=\"_ _9\"></span>se <span class=\"_ _7\"></span>presenta <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>conciliaci\u00f3n <span class=\"_ _6\"></span>en<span class=\"_ _1\"></span>tre <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>resultado <span class=\"_ _6\"></span>consolidado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>peraciones <span class=\"_ _7\"></span>continuadas antes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>impuestos <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>gasto <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>impuesto <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>obre <span class=\"_ _a\"></span>beneficios <span class=\"_ _1\"></span>resultante<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>eje<span class=\"_ _1\"></span>rcicios <span class=\"_ _a\"></span><span class=\"ls11\">20</span>23 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>2022<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>en miles de euros:<span class=\"_ _2a\"> </span> <div class=\"c w157 h87 gs343\"><div class=\"t m0 x2b h2 y4f ff1 fs0 fc0 sc0 ls11 ws0\">20<span class=\"ls0\">23 </span></div></div><div class=\"c w158 h87 gs345\"><div class=\"t m0 x2b h2 y4f ff1 fs0 fc0 sc0 ls11 ws0\">202<span class=\"ls0\">2 </span></div></div><div class=\"c w156 h9b gs346\"><div class=\"t m0 x3c h2 y423 ff1 fs0 fc0 sc0 ls0 ws0\">Beneficio consolidado antes de impuestos de operaciones </div><div class=\"t m0 x3c h2 ycb ff1 fs0 fc0 sc0 ls0 ws0\">continuadas </div></div><div class=\"c w157 h9b gs347\"><div class=\"t m0 x5f h2 y423 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xca h2 ycb ff1 fs0 fc0 sc0 ls0 ws0\">22.915 </div></div><div class=\"c w158 h9b gs348\"><div class=\"t m0 x15 h2 y423 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xca h2 ycb ff1 fs0 fc0 sc0 ls0 ws0\">19.798 </div></div><div class=\"c w159 h5b gs349\"><div class=\"t m0 x3c h34 y7c8 ff3 fs0 fc0 sc0 ls0 ws0\">Diferencias permanentes </div></div><div class=\"c w159 h86 gs34a\"><div class=\"t m0 x3c h34 y815 ff3 fs0 fc0 sc0 ls15 ws0\">    <span class=\"ls0\">En la Sociedad dominante (*) </span></div><div class=\"t m0 x3c h34 y824 ff3 fs0 fc0 sc0 ls15 ws0\">   <span class=\"ls0\">E </span></div></div><div class=\"c w15a h86 gs34b\"><div class=\"t m0 x2b h34 y815 ff3 fs0 fc0 sc0 ls0 ws0\">(9.160) </div></div><div class=\"c w15b h86 gs34c\"><div class=\"t m0 x2b h34 y815 ff3 fs0 fc0 sc0 ls0 ws0\">(7.584) </div></div><div class=\"c w159 h83 gs34d\"><div class=\"t m0 x3c h34 y17a ff3 fs0 fc0 sc0 ls15 ws0\">    <span class=\"ls0\">En otras sociedades dependientes </span></div><div class=\"t m0 x3c h34 y826 ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w15a h83 gs34e\"><div class=\"t m0 x23 h34 y17a ff3 fs0 fc0 sc0 ls11 ws0\">238<span class=\"ls0\"> </span></div></div><div class=\"c w15b h83 gs34f\"><div class=\"t m0 x23 h34 y17a ff3 fs0 fc0 sc0 ls11 ws0\">649<span class=\"ls0\"> </span></div></div><div class=\"c w159 h86 gs350\"><div class=\"t m0 x3c h34 y815 ff3 fs0 fc0 sc0 ls15 ws0\">    <span class=\"ls0\">En el proceso de consolidaci\u00f3n (ajustes de consolidaci\u00f3n)  </span></div></div><div class=\"c w15a h86 gs351\"><div class=\"t m0 xca h34 y815 ff3 fs0 fc0 sc0 ls0 ws0\">10.203 </div></div><div class=\"c w15b h86 gs352\"><div class=\"t m0 x27 h34 y815 ff3 fs0 fc0 sc0 ls0 ws0\">8.112 </div></div><div class=\"c w159 h83 gs353\"><div class=\"t m0 x3c h34 y17a ff3 fs0 fc0 sc0 ls0 ws0\">Diferencias temporales </div></div><div class=\"c w159 h86 gs354\"><div class=\"t m0 x3c h34 y815 ff3 fs0 fc0 sc0 ls15 ws0\">    <span class=\"ls0\">En la Sociedad dominante  </span></div><div class=\"t m0 x3c h34 y824 ff3 fs0 fc0 sc0 ls15 ws0\">   <span class=\"ls0\">E </span></div></div><div class=\"c w15a h86 gs355\"><div class=\"t m0 x23 h34 y815 ff3 fs0 fc0 sc0 ls11 ws0\">362<span class=\"ls0\"> </span></div></div><div class=\"c w15b h86 gs356\"><div class=\"t m0 x23 h34 y815 ff3 fs0 fc0 sc0 ls11 ws0\">549<span class=\"ls0\"> </span></div></div><div class=\"c w159 h83 gs357\"><div class=\"t m0 x3c h34 y17a ff3 fs0 fc0 sc0 ls15 ws0\">    <span class=\"ls0\">En otras sociedades dependientes </span></div><div class=\"t m0 x3c h34 y826 ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w15a h83 gs358\"><div class=\"t m0 x2b h34 y17a ff3 fs0 fc0 sc0 ls0 ws0\">(1.439) </div></div><div class=\"c w15b h83 gs359\"><div class=\"t m0 xcb h34 y17a ff3 fs0 fc0 sc0 ls0 ws0\">(905) </div></div><div class=\"c w159 h85 gs35a\"><div class=\"t m0 x3c h34 y82a ff3 fs0 fc0 sc0 ls15 ws0\">    <span class=\"ls0\">En el proceso de consolidaci\u00f3n (ajustes de consolidaci\u00f3n)  </span></div></div><div class=\"c w15a h85 gs35b\"><div class=\"t m0 x23 h34 y82a ff3 fs0 fc0 sc0 ls11 ws0\">432<span class=\"ls0\"> </span></div></div><div class=\"c w15b h85 gs35c\"><div class=\"t m0 xd7 h34 y82a ff3 fs0 fc0 sc0 ls0 ws0\">(67) </div></div><div class=\"c w159 h86 gs35d\"><div class=\"t m0 x3c h34 y815 ff3 fs0 fc0 sc0 ls0 ws0\">Compensaci\u00f3n de bases imponibles negativas de ejercicios anteriores </div></div><div class=\"c w15a h86 gs35e\"><div class=\"t m0 x2b h34 y815 ff3 fs0 fc0 sc0 ls0 ws0\">(2.502) </div></div><div class=\"c w15b h86 gs35f\"><div class=\"t m0 x2b h34 y815 ff3 fs0 fc0 sc0 ls0 ws0\">(1.347) </div></div><div class=\"c w159 hef gs360\"><div class=\"t m0 x3c h34 y82c ff3 fs0 fc0 sc0 ls0 ws0\">Base imponible liquidable (resultado fiscal) </div></div><div class=\"c w157 hef gs361\"><div class=\"t m0 xca h34 y82c ff3 fs0 fc0 sc0 ls0 ws0\">21.049 </div></div><div class=\"c w15b hef gs362\"><div class=\"t m0 xca h34 y82c ff3 fs0 fc0 sc0 ls0 ws0\">19.205 </div></div><div class=\"c w159 h5b gs363\"><div class=\"t m0 x3c h34 y7c8 ff3 fs0 fc0 sc0 ls0 ws0\">Que se desglosa entre: </div></div><div class=\"c w159 h83 gs364\"><div class=\"t m0 x3c h34 y17a ff3 fs0 fc0 sc0 ls0 ws0\">Agregado de bases imponibles liquidables negativas </div></div><div class=\"c w15a h83 gs365\"><div class=\"t m0 x2b h34 y17a ff3 fs0 fc0 sc0 ls0 ws0\">(1.880) </div></div><div class=\"c w15b h83 gs366\"><div class=\"t m0 xcb h34 y17a ff3 fs0 fc0 sc0 ls0 ws0\">(843) </div></div><div class=\"c w159 h84 gs367\"><div class=\"t m0 x3c h34 y117 ff3 fs0 fc0 sc0 ls0 ws0\">Agregado de bases imponibles liquidables positivas </div></div><div class=\"c w15a h84 gs368\"><div class=\"t m0 xca h34 y117 ff3 fs0 fc0 sc0 ls0 ws0\">22.929 </div></div><div class=\"c w15b h84 gs369\"><div class=\"t m0 xca h34 y117 ff3 fs0 fc0 sc0 ls0 ws0\">20.048 </div></div><div class=\"c w159 h60 gs36a\"><div class=\"t m0 x3c h34 y82f ff3 fs0 fc0 sc0 ls0 ws0\">Cuota \u00edntegra fiscal (28%) </div></div><div class=\"c w15a h60 gs36b\"><div class=\"t m0 x27 h34 y82f ff3 fs0 fc0 sc0 ls0 ws0\">6.443 </div></div><div class=\"c w15b h60 gs36c\"><div class=\"t m0 x27 h34 y82f ff3 fs0 fc0 sc0 ls0 ws0\">5.567 </div></div><div class=\"c w159 h83 gs36d\"><div class=\"t m0 x3c h34 y17a ff3 fs0 fc0 sc0 ls0 ws0\">Ajustes por diferencias en tipo impositivo pa\u00edses extranjeros </div></div><div class=\"c w15a h83 gs36e\"><div class=\"t m0 xcb h34 y17a ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">446</span>) </div></div><div class=\"c w15b h83 gs36f\"><div class=\"t m0 xcb h34 y17a ff3 fs0 fc0 sc0 ls0 ws0\">(520) </div></div><div class=\"c w159 h83 gs370\"><div class=\"t m0 x3c h34 y17a ff3 fs0 fc0 sc0 ls0 ws0\">Otras deducciones y otros </div></div><div class=\"c w15a h83 gs371\"><div class=\"t m0 x2b h34 y17a ff3 fs0 fc0 sc0 ls0 ws0\">(1.618) </div></div><div class=\"c w15b h83 gs372\"><div class=\"t m0 xcb h34 y17a ff3 fs0 fc0 sc0 ls0 ws0\">(965) </div></div><div class=\"c w15c h60 gs373\"><div class=\"t m0 x3c h34 y82f ff3 fs0 fc0 sc0 ls0 ws0\">Cuota l\u00edquida  </div></div><div class=\"c w157 h60 gs374\"><div class=\"t m0 x27 h34 y82f ff3 fs0 fc0 sc0 ls0 ws0\">4.379 </div></div><div class=\"c w15b h60 gs375\"><div class=\"t m0 x27 h34 y82f ff3 fs0 fc0 sc0 ls0 ws0\">4.082 </div></div><div class=\"c w15c hef gs376\"><div class=\"t m0 x3c h34 y82c ff3 fs0 fc0 sc0 ls0 ws0\">Menos retenciones y pagos a cuenta </div></div><div class=\"c w157 hef gs377\"><div class=\"t m0 x2b h34 y82c ff3 fs0 fc0 sc0 ls0 ws0\">(3.413) </div></div><div class=\"c w15b hef gs378\"><div class=\"t m0 x2b h34 y82c ff3 fs0 fc0 sc0 ls0 ws0\">(1.825) </div></div><div class=\"c w15c hb4 gs379\"><div class=\"t m0 x3c h34 y144 ff3 fs0 fc0 sc0 ls0 ws0\">Hacienda P\u00fablica deudora (acreedora), neto </div></div><div class=\"c w157 hb4 gs37a\"><div class=\"t m0 xcb h34 y144 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">966</span>) </div></div><div class=\"c w15b hb4 gs37b\"><div class=\"t m0 x2b h34 y144 ff3 fs0 fc0 sc0 ls0 ws0\">(2.257) </div></div><div class=\"c w159 h60 gs37c\"><div class=\"t m0 x3c h34 y82f ff3 fs0 fc0 sc0 ls0 ws0\">Impuesto sobre sociedades corriente </div></div><div class=\"c w15a h60 gs37d\"><div class=\"t m0 x27 h34 y82f ff3 fs0 fc0 sc0 ls0 ws0\">4.379 </div></div><div class=\"c w15b h60 gs37e\"><div class=\"t m0 x27 h34 y82f ff3 fs0 fc0 sc0 ls0 ws0\">4.082 </div></div><div class=\"c w159 h83 gs37f\"><div class=\"t m0 x3c h34 y17a ff3 fs0 fc0 sc0 ls0 ws0\">Desactivaci\u00f3n (activaci\u00f3n) neta de impuestos diferidos de ac<span class=\"_ _0\"></span>tivo<span class=\"_ _1\"></span> </div></div><div class=\"c w15a h83 gs380\"><div class=\"t m0 x27 h34 y17a ff3 fs0 fc0 sc0 ls0 ws0\">2.046 </div></div><div class=\"c w15b h83 gs381\"><div class=\"t m0 x23 h34 y17a ff3 fs0 fc0 sc0 ls11 ws0\">996<span class=\"ls0\"> </span></div></div><div class=\"c w159 h86 gs382\"><div class=\"t m0 x3c h34 y815 ff3 fs0 fc0 sc0 ls0 ws0\">Reconocimiento (cancelaci\u00f3n) neta de impuestos diferidos de pasivo </div></div><div class=\"c w15a h86 gs383\"><div class=\"t m0 xcb h34 y815 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">420</span>) </div></div><div class=\"c w15b h86 gs384\"><div class=\"t m0 xd7 h34 y815 ff3 fs0 fc0 sc0 ls0 ws0\">(86) </div></div><div class=\"c w159 h83 gs385\"><div class=\"t m0 x3c h34 y17a ff3 fs0 fc0 sc0 ls0 ws0\">Diferencias en el impuesto sobre sociedades de ejercicios anteriores </div></div><div class=\"c w15a h83 gs386\"><div class=\"t m0 xcb h34 y17a ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">586)</span> </div></div><div class=\"c w15b h83 gs387\"><div class=\"t m0 xcb h34 y17a ff3 fs0 fc0 sc0 ls0 ws0\">(211) </div></div><div class=\"c w156 h8d gs388\"><div class=\"t m0 x3c h2 y9e ff1 fs0 fc0 sc0 ls0 ws0\">Gasto por impuesto sobre sociedades  </div></div><div class=\"c w157 h8d gs389\"><div class=\"t m0 x27 h2 y7c8 ff1 fs0 fc0 sc0 ls0 ws0\">5.419 </div></div><div class=\"c w158 h8d gs38a\"><div class=\"t m0 x27 h2 y7c8 ff1 fs0 fc0 sc0 ls0 ws0\">4.781 </div></div><div class=\"c w40 h25 gs38b\"><div class=\"t m0 x43 h2c y836 ff3 fs6 fc0 sc0 ls0 ws0\">(*)  <span class=\"_ _7\"></span>Las diferen<span class=\"_ _0\"></span>cias pe<span class=\"_ _0\"></span>rmanente<span class=\"_ _0\"></span>s de <span class=\"_ _b\"></span>la So<span class=\"_ _0\"></span>ciedad <span class=\"_ _0\"></span>dominan<span class=\"_ _0\"></span>te corre<span class=\"_ _b\"></span>sponden, entre <span class=\"_ _b\"></span>otros a<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>isminuciones<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>(i) exenci\u00f3n <span class=\"_ _b\"></span>en </div><div class=\"t m0 x9a h2c y837 ff3 fs6 fc0 sc0 ls7 ws0\">202<span class=\"ls0\">3 <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>2022 <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>dividendos <span class=\"_ _7\"></span>internacionales <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>cuya <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ontra<span class=\"_ _0\"></span>partida <span class=\"_ _7\"></span>figura <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>cuadro <span class=\"_ _7\"></span>como </span></div><div class=\"t m0 x9a h2c y838 ff3 fs6 fc0 sc0 ls0 ws0\">ajustes de <span class=\"_ _b\"></span>consolidaci\u00f3n y <span class=\"_ _0\"></span>(ii) e<span class=\"_ _0\"></span>xenci\u00f3n e<span class=\"_ _0\"></span>n 2022<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>70 <span class=\"_ _0\"></span>y 60 po<span class=\"_ _0\"></span>r 100 <span class=\"_ _b\"></span>de los ingresos<span class=\"_ _0\"></span> correspond<span class=\"_ _0\"></span>ientes <span class=\"_ _b\"></span>a la explotaci\u00f3n<span class=\"_ _0\"></span> </div><div class=\"t m0 x9a h2c y432 ff3 fs6 fc0 sc0 ls0 ws0\">mediante <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>esi\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>Coffetek, <span class=\"_ _6\"></span>Ltd. <span class=\"_ _6\"></span>y <span class=\"_ _9\"> </span>a <span class=\"_ _6\"></span>Azkoyen <span class=\"_ _6\"></span>Andina, <span class=\"_ _6\"></span>SAS, <span class=\"_ _9\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ar\u00e1cter <span class=\"_ _6\"></span>temporal, <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>derecho <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>uso <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>la </div><div class=\"t m0 x9a h2c y839 ff3 fs6 fc0 sc0 ls0 ws0\">propiedad intelec<span class=\"_ _0\"></span>tual o indus<span class=\"_ _0\"></span>trial, desarr<span class=\"_ _0\"></span>ollada por Az<span class=\"_ _0\"></span>koyen, S.A. que ya no apli<span class=\"_ _0\"></span>ca en 2023<span class=\"_ _0\"></span>. </div><div class=\"t m0 x85 h34 y23c ff3 fs0 fc0 sc0 ls0 ws0\">En  relaci\u00f3n <span class=\"_ _8\"> </span>con  el <span class=\"_ _d\"> </span>beneficio <span class=\"_ _d\"> </span>fiscal  de <span class=\"_ _8\"> </span>la  exenci\u00f3n <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>reinversi\u00f3n <span class=\"_ _d\"> </span>al  que <span class=\"_ _8\"> </span>la  sociedad  dominante  y <span class=\"_ _d\"> </span>sus </div><div class=\"t m0 x85 h34 y23d ff3 fs0 fc0 sc0 ls0 ws0\">antecesoras han <span class=\"_ _1\"></span>accedido en ejercicios <span class=\"_ _1\"></span>anteriores \u00e9sta o <span class=\"_ _1\"></span>sus antecesoras han cumplido con los <span class=\"_ _1\"></span>requisitos de </div><div class=\"t m0 x85 h34 y83a ff3 fs0 fc0 sc0 ls0 ws0\">materializaci\u00f3n establecidos en la normativa fiscal que le es de aplicaci\u00f3n.<span class=\"_ _1\"></span>  </div><div class=\"t m0 xee h7d y1f0 ff9 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xee h7d y23f ff9 fs0 fc0 sc0 ls0 ws0\">23.5 Impuestos diferidos </div><div class=\"t m0 xee h34 y33d ff3 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _12\"> </span>Al <span class=\"_ _b\"></span>amparo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>ormativa <span class=\"_ _b\"></span>fiscal <span class=\"_ _b\"></span>vigente <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>distintos <span class=\"_ _b\"></span>pa\u00edses <span class=\"_ _0\"></span>en <span class=\"_ _c\"></span>lo <span class=\"_ _b\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>encuentran <span class=\"_ _b\"></span>radicadas <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>entidades </div><div class=\"t m0 x85 h34 y83b ff3 fs0 fc0 sc0 ls0 ws0\">consolidadas, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ejercicios 20<span class=\"_ _1\"></span>23 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>surgido <span class=\"_ _1\"></span>determinadas <span class=\"_ _1\"></span>diferencias <span class=\"_ _1\"></span>temporales que <span class=\"_ _1\"></span>deben <span class=\"_ _1\"></span>ser </div><div class=\"t m0 x85 h34 y242 ff3 fs0 fc0 sc0 ls0 ws0\">tenidas en cuenta al tiempo de cuantificar el correspondiente gasto del impuesto sobre ben<span class=\"_ _0\"></span>eficios.<span class=\"_ _2a\"> </span> <span class=\"_ _1\"></span> </div><div class=\"t m0 xee h34 y340 ff3 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _12\"> </span> </div><div class=\"t m0 xee h34 y51b ff3 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _1c\"> </span> </div></div>El origen de los impuestos diferidos registrados es:<span class=\"_ _2a\"> </span><div class=\"c w15f h4d gs38d\"><div class=\"t m0 x1d h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c w15e h32 gs38e\"><div class=\"t m0 x24 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Impuestos Diferidos de Activo con Origen en: </div></div><div class=\"c w160 h32 gs38f\"><div class=\"t m0 x2b h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">20<span class=\"ls0\">23 </span></div></div><div class=\"c w161 h32 gs390\"><div class=\"t m0 xca h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">20<span class=\"ls0\">22 </span></div></div><div class=\"c w162 h86 gs391\"><div class=\"t m0 x3c h34 ya1 ff3 fs0 fc0 sc0 ls15 ws0\">  <span class=\"ls0\">Deducciones </span></div></div><div class=\"c w163 h86 gs392\"><div class=\"t m0 x1d h34 y815 ff3 fs0 fc0 sc0 ls11 ws0\">762<span class=\"ls0\"> </span></div></div><div class=\"c w164 h86 gs393\"><div class=\"t m0 xf h34 y815 ff3 fs0 fc0 sc0 ls0 ws0\">1.897 </div></div><div class=\"c w162 h83 gs394\"><div class=\"t m0 x3c h34 yc4 ff3 fs0 fc0 sc0 ls15 ws0\">  <span class=\"ls0\">Bases liquidables negativas  </span></div></div><div class=\"c w163 h83 gs395\"><div class=\"t m0 xf h34 y17a ff3 fs0 fc0 sc0 ls0 ws0\">2.627 </div></div><div class=\"c w164 h83 gs396\"><div class=\"t m0 xf h34 y17a ff3 fs0 fc0 sc0 ls0 ws0\">3.217 </div></div><div class=\"c w162 h86 gs397\"><div class=\"t m0 x3c h34 ya1 ff3 fs0 fc0 sc0 ls15 ws0\">  <span class=\"ls0\">Impuestos anticipados </span></div></div><div class=\"c w163 h86 gs398\"><div class=\"t m0 xf h34 y815 ff3 fs0 fc0 sc0 ls0 ws0\">2.287 </div></div><div class=\"c w164 h86 gs399\"><div class=\"t m0 xf h34 y815 ff3 fs0 fc0 sc0 ls0 ws0\">2.169 </div></div><div class=\"c w15e h60 gs39a\"><div class=\"t m0 x100 h2 y61 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w160 h60 gs39b\"><div class=\"t m0 x27 h2 y4f ff1 fs0 fc0 sc0 ls0 ws0\">5.676 </div></div><div class=\"c w161 h60 gs39c\"><div class=\"t m0 x27 h2 y4f ff1 fs0 fc0 sc0 ls0 ws0\">7.283 </div></div><div class=\"c w40 h25 gs39d\"><div class=\"t m0 x85 h34 y843 ff3 fs0 fc0 sc0 ls0 ws0\">Las <span class=\"_ _8\"> </span>deducciones <span class=\"_ _d\"> </span>son <span class=\"_ _8\"> </span>principalmente <span class=\"_ _8\"> </span>po<span class=\"_ _1\"></span>r <span class=\"_ _8\"> </span>actividades <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>investigaci\u00f3n <span class=\"_ _8\"> </span>ci<span class=\"_ _1\"></span>ent\u00edfica <span class=\"_ _8\"> </span>e  innovaci\u00f3n <span class=\"_ _8\"> </span>tecnol\u00f3gica </div><div class=\"t m0 x85 h34 y844 ff3 fs0 fc0 sc0 ls0 ws0\">(I+D+i), por <span class=\"_ _b\"></span>activos fijos <span class=\"_ _0\"></span>materiales <span class=\"_ _0\"></span>nuevos y <span class=\"_ _b\"></span>por creaci\u00f3n <span class=\"_ _b\"></span>de empleo, e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>mayor\u00eda s<span class=\"_ _0\"></span>in l\u00ed<span class=\"_ _0\"></span>mite de <span class=\"_ _b\"></span>cuota. V\u00e9ase<span class=\"_ _0\"></span> </div><div class=\"t m0 x85 h34 y2dd ff3 fs0 fc0 sc0 ls0 ws0\">Nota 23.6. </div><div class=\"t m0 x85 h34 y770 ff3 fs0 fc0 sc0 ls0 ws0\">El  movimiento  e<span class=\"_ _1\"></span>n  l<span class=\"ls11\">os</span>  ejercicios  2023<span class=\"_ _1\"></span>  y  2022 <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>los  Impu<span class=\"_ _1\"></span>estos  diferidos  de  activo<span class=\"_ _1\"></span>,  que  corresponden </div><div class=\"t m0 x85 h34 ye5 ff3 fs0 fc0 sc0 ls0 ws0\">principalmente a la Sociedad dominante, ha sido el siguiente (en miles de euros<span class=\"ls1b\">):<span class=\"_ _1\"></span></span> </div></div><div class=\"c w165 ha5 gs39e\"><div class=\"t m0 x47 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Activo </div></div><div class=\"c w13e ha5 gs39f\"><div class=\"t m0 x66 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w100 ha5 gs3a0\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Adiciones </div></div><div class=\"c w38 ha5 gs3a1\"><div class=\"t m0 x66 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Aplicaciones  </div></div><div class=\"c w84 ha5 gs3a2\"><div class=\"t m0 x66 h34 y24b ff3 fs0 fc0 sc0 ls0 ws0\">Traspasos </div><div class=\"t m0 x1f h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">y otros </div></div><div class=\"c w142 ha5 gs3a3\"><div class=\"t m0 x66 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w165 h86 gs3a4\"><div class=\"t m0 x3c h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">Deducciones </div></div><div class=\"c w13e h86 gs3a5\"><div class=\"t m0 x1b h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">1.897 </div></div><div class=\"c w100 h86 gs3a6\"><div class=\"t m0 x40 h34 ya1 ff3 fs0 fc0 sc0 ls11 ws0\">477<span class=\"ls0\"> </span></div></div><div class=\"c w38 h86 gs3a7\"><div class=\"t m0 xca h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">(1.612) </div></div><div class=\"c w84 h86 gs3a8\"><div class=\"t m0 x40 h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w142 h86 gs3a9\"><div class=\"t m0 x2b h34 ya1 ff3 fs0 fc0 sc0 ls11 ws0\">762<span class=\"ls0\"> </span></div></div><div class=\"c w165 h86 gs3aa\"><div class=\"t m0 x3c h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">Bases liquidables negativas (*) </div></div><div class=\"c w13e h86 gs3ab\"><div class=\"t m0 x1b h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">3.217 </div></div><div class=\"c w100 h86 gs3ac\"><div class=\"t m0 x6b h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">62<span class=\"ls0\"> </span></div></div><div class=\"c w38 h86 gs3ad\"><div class=\"t m0 x75 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">652</span>) </div></div><div class=\"c w84 h86 gs3ae\"><div class=\"t m0 x40 h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w142 h86 gs3af\"><div class=\"t m0 x1b h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">2.627 </div></div><div class=\"c w165 ha5 gs3b0\"><div class=\"t m0 x3c h34 y24b ff3 fs0 fc0 sc0 ls0 ws0\">Impuestos anticipados por </div><div class=\"t m0 x3c h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">diferencias temporarias (*) (**) </div></div><div class=\"c w13e ha5 gs3b1\"><div class=\"t m0 x1b h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">2.169 </div></div><div class=\"c w100 ha5 gs3b2\"><div class=\"t m0 x40 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">210<span class=\"ls0\"> </span></div></div><div class=\"c w38 ha5 gs3b3\"><div class=\"t m0 x75 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">132</span>) </div></div><div class=\"c w84 ha5 gs3b4\"><div class=\"t m0 xcb h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">40<span class=\"ls0\"> </span></div></div><div class=\"c w142 ha5 gs3b5\"><div class=\"t m0 x1b h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">2.287 </div></div><div class=\"c w165 h86 gs3b6\"><div class=\"t m0 x22 h2 ya1 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w13e h86 gs3b7\"><div class=\"t m0 x1b h2 ya1 ff1 fs0 fc0 sc0 ls0 ws0\">7.283 </div></div><div class=\"c w100 h86 gs3b8\"><div class=\"t m0 x40 h2 ya1 ff1 fs0 fc0 sc0 ls11 ws0\">749<span class=\"ls0\"> </span></div></div><div class=\"c w38 h86 gs3b9\"><div class=\"t m0 xca h2 ya1 ff1 fs0 fc0 sc0 ls0 ws0\">(2.396) </div></div><div class=\"c w84 h86 gs3ba\"><div class=\"t m0 xcb h2 ya1 ff1 fs0 fc0 sc0 ls11 ws0\">40<span class=\"ls0\"> </span></div></div><div class=\"c w142 h86 gs3bb\"><div class=\"t m0 x1b h2 ya1 ff1 fs0 fc0 sc0 ls0 ws0\">5.676 </div></div><div class=\"c w40 h25 gs39d\"><div class=\"t m0 x55 h2c y3d2 ff3 fs6 fc0 sc0 ls0 ws0\">(*) <span class=\"_ _e\"> </span>Por <span class=\"_ _0\"></span>el tipo <span class=\"_ _b\"></span>impositivo <span class=\"_ _0\"></span>vigente <span class=\"_ _b\"></span>en cada <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>erritorio <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>iscal <span class=\"_ _b\"></span>para ejerci<span class=\"_ _0\"></span>cios si<span class=\"_ _0\"></span>guientes <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>cierre <span class=\"_ _b\"></span>del ejercicio <span class=\"_ _0\"></span>(28<span class=\"_ _0\"></span>% e<span class=\"_ _0\"></span>n </div><div class=\"t m0 xe2 h2c y115 ff3 fs6 fc0 sc0 ls0 ws0\">el caso de la <span class=\"_ _0\"></span>Sociedad dominan<span class=\"_ _0\"></span>te al cierre<span class=\"_ _0\"></span> del ejercicio<span class=\"_ _0\"></span> 2023).  </div><div class=\"t m0 x55 h2c y848 ff3 fs6 fc0 sc0 ls0 ws0\">(**) Diferencia<span class=\"_ _0\"></span>s temporarias<span class=\"_ _0\"></span> por provisiones y deterioro<span class=\"_ _0\"></span>s no deducibl<span class=\"_ _b\"></span>es, entre otros. </div></div><div class=\"c w166 h52 gs3bc\"><div class=\"t m0 x47 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Activo </div></div><div class=\"c w13e h52 gs3bd\"><div class=\"t m0 x66 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2021 </div></div><div class=\"c w7e h52 gs3be\"><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Adiciones </div></div><div class=\"c w3b h52 gs3bf\"><div class=\"t m0 x66 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Aplicaciones  </div></div><div class=\"c w167 h52 gs3c0\"><div class=\"t m0 x66 h34 y24b ff3 fs0 fc0 sc0 ls0 ws0\">Traspasos </div><div class=\"t m0 x1f h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">y otros </div></div><div class=\"c w142 h52 gs3c1\"><div class=\"t m0 x3c h34 y285 ff3 fs0 fc0 sc0 ls0 ws0\">Variaciones </div><div class=\"t m0 x1b h34 y24b ff3 fs0 fc0 sc0 ls0 ws0\">en el </div><div class=\"t m0 x8 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">per\u00edmetro </div></div><div class=\"c w13e h52 gs3c2\"><div class=\"t m0 x66 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w166 h86 gs3c3\"><div class=\"t m0 x3c h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">Deducciones </div></div><div class=\"c w13e h86 gs3c4\"><div class=\"t m0 x1b h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">2.325 </div></div><div class=\"c w7e h86 gs3c5\"><div class=\"t m0 x40 h34 ya1 ff3 fs0 fc0 sc0 ls11 ws0\">547<span class=\"ls0\"> </span></div></div><div class=\"c w3b h86 gs3c6\"><div class=\"t m0 x75 h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">(975) </div></div><div class=\"c w167 h86 gs3c7\"><div class=\"t m0 x40 h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w142 h86 gs3c8\"><div class=\"t m0 x38 h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w13e h86 gs3c9\"><div class=\"t m0 x1b h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">1.897 </div></div><div class=\"c w166 h86 gs3ca\"><div class=\"t m0 x3c h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">Bases liquidables negativas (*) </div></div><div class=\"c w13e h86 gs3cb\"><div class=\"t m0 x1b h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">3.700 </div></div><div class=\"c w7e h86 gs3cc\"><div class=\"t m0 x6b h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">21<span class=\"ls0\"> </span></div></div><div class=\"c w3b h86 gs3cd\"><div class=\"t m0 x75 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(504) </div></div><div class=\"c w167 h86 gs3ce\"><div class=\"t m0 x40 h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w142 h86 gs3cf\"><div class=\"t m0 x38 h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w13e h86 gs3d0\"><div class=\"t m0 x1b h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">3.217 </div></div><div class=\"c w166 ha5 gs3d1\"><div class=\"t m0 x3c h34 y24b ff3 fs0 fc0 sc0 ls0 ws0\">Impuestos anticipados por </div><div class=\"t m0 x3c h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">diferencias temporarias (*) (**) </div></div><div class=\"c w13e ha5 gs3d2\"><div class=\"t m0 x1b h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">2.043 </div></div><div class=\"c w7e ha5 gs3d3\"><div class=\"t m0 x40 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">224<span class=\"ls0\"> </span></div></div><div class=\"c w3b ha5 gs3d4\"><div class=\"t m0 x75 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(259) </div></div><div class=\"c w167 ha5 gs3d5\"><div class=\"t m0 x6f h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">(5) </div></div><div class=\"c w142 ha5 gs3d6\"><div class=\"t m0 x2b h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">166<span class=\"ls0\"> </span></div></div><div class=\"c w13e ha5 gs3d7\"><div class=\"t m0 x1b h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">2.169 </div></div><div class=\"c w166 h86 gs3d8\"><div class=\"t m0 x22 h2 ya1 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w13e h86 gs3d9\"><div class=\"t m0 x1b h2 ya1 ff1 fs0 fc0 sc0 ls0 ws0\">8.068 </div></div><div class=\"c w7e h86 gs3da\"><div class=\"t m0 x40 h2 ya1 ff1 fs0 fc0 sc0 ls11 ws0\">792<span class=\"ls0\"> </span></div></div><div class=\"c w3b h86 gs3db\"><div class=\"t m0 x38 h2 ya1 ff1 fs0 fc0 sc0 ls0 ws0\">(1.738) </div></div><div class=\"c w167 h86 gs3dc\"><div class=\"t m0 x6f h2 ya1 ff1 fs0 fc0 sc0 ls0 ws0\">(5) </div></div><div class=\"c w142 h86 gs3dd\"><div class=\"t m0 x2b h2 ya1 ff1 fs0 fc0 sc0 ls11 ws0\">166<span class=\"ls0\"> </span></div></div><div class=\"c w13e h86 gs3de\"><div class=\"t m0 x1b h2 ya1 ff1 fs0 fc0 sc0 ls0 ws0\">7.283 </div></div><div class=\"c w40 h25 gs39d\"><div class=\"t m0 x55 h2c y84d ff3 fs6 fc0 sc0 ls0 ws0\">(*) <span class=\"_ _e\"> </span>Por <span class=\"_ _0\"></span>el tipo <span class=\"_ _b\"></span>impositivo <span class=\"_ _0\"></span>vigente <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cada <span class=\"_ _b\"></span>territorio fisca<span class=\"_ _0\"></span>l par<span class=\"_ _0\"></span>a e<span class=\"_ _0\"></span>jercicios <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>iguientes <span class=\"_ _b\"></span>al cierre <span class=\"_ _b\"></span>del ejercicio <span class=\"_ _0\"></span>(28<span class=\"_ _0\"></span>% e<span class=\"_ _0\"></span>n </div><div class=\"t m0 xe2 h2c y84e ff3 fs6 fc0 sc0 ls0 ws0\">el caso de la <span class=\"_ _0\"></span>Sociedad dominan<span class=\"_ _0\"></span>te al cierre<span class=\"_ _0\"></span> del ejercicio<span class=\"_ _0\"></span> 2022<span class=\"ls8\">).</span> </div><div class=\"t m0 x55 h2c y84f ff3 fs6 fc0 sc0 ls0 ws0\">(**) Diferencia<span class=\"_ _0\"></span>s temporarias<span class=\"_ _0\"></span> por provisiones<span class=\"_ _0\"></span> y deterioros no de<span class=\"_ _0\"></span>ducible<span class=\"_ _0\"></span>s, entre otros. </div><div class=\"t m0 xee h2c y850 ff3 fs6 fc0 sc0 ls0 ws0\"> </div></div>Al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>2023, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>l\u00ednea <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>indicado <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Nota <span class=\"_ _0\"></span>3.o <span class=\"_ _b\"></span>ante<span class=\"_ _1\"></span>rior, <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>Administradores <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Sociedad dominante <span class=\"_ _a\"></span>actualizaron <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>previsiones <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>generaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>bases <span class=\"_ _a\"></span>liquidables <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>pr\u00f3ximos <span class=\"_ _a\"></span>a\u00f1os <span class=\"_ _1\"></span>vinculadas con <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>recuperaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>impuesto <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>iferido <span class=\"_ _7\"></span>anteriores <span class=\"_ _6\"></span>(considerando <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>plazos <span class=\"_ _7\"></span>l\u00edmite <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>otras restricciones <span class=\"_ _8\"> </span>actualizadas <span class=\"_ _8\"> </span>para <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>aprovechamiento  de<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>aquellos). <span class=\"_ _8\"> </span>A <span class=\"_ _8\"> </span>partir <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>lo <span class=\"_ _d\"> </span>anterior <span class=\"_ _9\"> </span>(con<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>una<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>ayor capacidad <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>generaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>bases <span class=\"_ _1\"></span>imponibles <span class=\"_ _1\"></span>positivas) <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>revisi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>impue<span class=\"_ _1\"></span>sto <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>sociedades <span class=\"_ _1\"></span>del ejercicio <span class=\"_ _7\"></span>2023, <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _7\"></span>dominante, <span class=\"_ _7\"></span>Coges <span class=\"_ _7\"></span>Espa\u00f1a <span class=\"_ _a\"></span>M<span class=\"_ _1\"></span>edios <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>Pago, <span class=\"_ _7\"></span>S.L. <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Primion <span class=\"_ _a\"></span>Dig<span class=\"_ _1\"></span>itek, <span class=\"_ _7\"></span>S.L.U., <span class=\"_ _7\"></span><span class=\"ls19\">han </span>aplicado <span class=\"_ _1\"></span>impuestos <span class=\"_ _1\"></span>diferidos <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>activo <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>neto <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>1.685 <span class=\"_ _1\"></span>mil<span class=\"_ _1\"></span>es de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>(bajas <span class=\"_ _1\"></span>netas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ducciones de 1.142 <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>euros, <span class=\"_ _a\"></span>bajas <span class=\"_ _7\"></span>netas <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>bases <span class=\"_ _7\"></span>imponibles <span class=\"_ _a\"></span>negativas <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>617 <span class=\"_ _a\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>altas <span class=\"_ _7\"></span>netas <span class=\"_ _a\"></span>por diferencias <span class=\"_ _b\"></span>temporarias <span class=\"_ _b\"></span>de <span class=\"ls19\">74</span> <span class=\"_ _b\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>euros). <span class=\"_ _b\"></span>Asimismo, <span class=\"_ _b\"></span>a p<span class=\"_ _0\"></span>artir <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>previsi\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>impuesto <span class=\"_ _0\"></span>sobre <span class=\"_ _b\"></span>sociedades del <span class=\"_ _b\"></span>ejercicio <span class=\"_ _0\"></span>2023, <span class=\"_ _b\"></span>otras <span class=\"_ _b\"></span>sociedades <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>ependientes <span class=\"_ _0\"></span>dieron <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>alta <span class=\"_ _b\"></span>impuestos a<span class=\"_ _0\"></span>nticipados <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>un <span class=\"_ _0\"></span>neto <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span><span class=\"ls11\">38<span class=\"ls0\"> <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>iles </span></span>de euros. El movi<span class=\"_ _0\"></span>miento en <span class=\"_ _b\"></span>l<span class=\"ls11\">os</span> ejercicios<span class=\"_ _0\"></span> 2023 <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>022 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>Impuestos diferidos <span class=\"_ _b\"></span>de pasivo h<span class=\"_ _0\"></span>a s<span class=\"_ _0\"></span>ido <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>siguiente (en <span class=\"_ _0\"></span>miles de euros): Pasivo 31.12.2022 Adiciones Aplicaciones  Traspasos y otros 31.12.2023 Por revalorizaci\u00f3n de activos y otros 6.670 270<span class=\"ls0\"> </span>(<span class=\"ls11\">708</span>) - 6.232 Por amortizaci\u00f3n acelerada de activos 127<span class=\"ls0\"> </span>- (<span class=\"ls11\">33</span>) 3 97<span class=\"ls0\"> </span>Por reducci\u00f3n de pasivos en combinaciones de negocios 24<span class=\"ls0\"> </span>309<span class=\"ls0\"> </span>(<span class=\"ls11\">96</span>) 21<span class=\"ls0\"> </span>258<span class=\"ls0\"> </span>Total 6.821 579<span class=\"ls0\"> </span>(<span class=\"ls11\">837</span>) 24<span class=\"ls0\"> </span>6.587 Pasivo 31.12.2021 Adiciones Aplicaciones  Traspasos y otros Variaciones en el per\u00edmetro 31.12.2022 Por revalorizaci\u00f3n de activos y otros 3.048 - (3) - 3.625 6.670 Por amortizaci\u00f3n acelerada de activos 91<span class=\"ls0\"> </span>- (7) 43<span class=\"ls0\"> </span>- 127<span class=\"ls0\"> </span>Por reducci\u00f3n de pasivos en combinaciones de negocios 80<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>(26) (36) (4) 24<span class=\"ls0\"> </span>Total 3.219 10<span class=\"ls0\"> </span>(3<span class=\"ls0\">6) </span>7 3.621<span class=\"ff3\"> </span>6.821 A <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2023<span class=\"_ _1\"></span> <span class=\"_ _a\"></span><span class=\"ffa\">los <span class=\"_ _a\"></span>saldos <span class=\"_ _a\"></span>principales <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>consecuencia <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>adiciones <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u201cReva<span class=\"_ _1\"></span>lorizaci\u00f3n <span class=\"_ _a\"></span>de </span>activos <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>otros\u201d <span class=\"_ _6\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _9\"> </span>tuvieron <span class=\"_ _6\"></span>lugar <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>2022 <span class=\"_ _6\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>adquisi<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>Ascaso <span class=\"_ _6\"> </span>Fac<span class=\"_ _1\"></span>tory, <span class=\"_ _9\"> </span>S.L.U. <span class=\"_ _6\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>SIA <span class=\"_ _9\"> </span>Vendon<span class=\"_ _0\"></span>. Adicionalmente, <span class=\"_ _24\"> </span>hay <span class=\"_ _11\"> </span>un  sa<span class=\"_ _1\"></span>ldo  como <span class=\"_ _24\"> </span>consecuencia <span class=\"_ _11\"> </span>de  l<span class=\"_ _1\"></span>as  combinaciones <span class=\"_ _11\"> </span>de <span class=\"_ _24\"> </span>ne<span class=\"_ _a\"></span>gocios  de <span class=\"_ _11\"> </span>la <span class=\"_ _24\"> </span>Sociedad dominante <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>Coges, <span class=\"_ _1\"></span>S.p.A., <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _1\"></span>otros <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Subg<span class=\"_ _1\"></span>rupo <span class=\"_ _1\"></span>Primion <span class=\"_ _1\"></span>debido <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>diferencias <span class=\"_ _1\"></span>temporales <span class=\"_ _a\"></span>entre balances IFRS y fiscales. En <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>caso <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>Subgrupo <span class=\"_ _9\"> </span>Primion, <span class=\"_ _9\"> </span>bajo <span class=\"_ _9\"> </span>ciertas <span class=\"_ _9\"> </span>premisas, <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>impuestos <span class=\"_ _9\"> </span>diferidos, <span class=\"_ _9\"> </span>(i) <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>activo <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>bases imponibles <span class=\"_ _7\"></span>negativas <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>(ii) <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>pasivo <span class=\"_ _7\"></span>debidos <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>diferencias <span class=\"_ _7\"></span>temporales <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>balances <span class=\"_ _6\"></span>IFRS <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>fiscales, <span class=\"_ _7\"></span>son compensados.<span class=\"_ _2a\"> </span> 23.6 Bases liquidables negativas y deducciones  <span class=\"_ _12\"> </span>Las <span class=\"_ _a\"></span>bases <span class=\"_ _a\"></span>liquidables <span class=\"_ _1\"></span>negativas <span class=\"_ _7\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>pendientes <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>compensar <span class=\"_ _a\"></span>fiscalmente <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>cierre del <span class=\"ls0\">ejercicio 2023, tras su previsi\u00f3n del impuesto sobre so<span class=\"_ _0\"></span>ciedades<span class=\"_ _1\"></span> son como siguen: </span><div class=\"c w16f h92 gs3e0\"><div class=\"t m0 xe h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\">Ejercicio de </div><div class=\"t m0 x2b h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Origen </div></div><div class=\"c w170 h92 gs3e1\"><div class=\"t m0 xe h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\">Ejercicio de </div><div class=\"t m0 x54 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Expiraci\u00f3n </div></div><div class=\"c w171 h92 gs3e2\"><div class=\"t m0 xe h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\">Miles de </div><div class=\"t m0 x73 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">euros </div></div><div class=\"c w175 h83 gs3e3\"><div class=\"t m0 xf h34 yc4 ff3 fs0 fc0 sc0 ls11 ws0\">2011<span class=\"ls0\"> </span></div></div><div class=\"c w176 h83 gs3e4\"><div class=\"t m0 x27 h34 yc4 ff3 fs0 fc0 sc0 ls11 ws0\">2026<span class=\"ls0\"> </span></div></div><div class=\"c w177 h83 gs3e5\"><div class=\"t m0 x75 h34 yc4 ff3 fs0 fc0 sc0 ls0 ws0\">2.942 </div></div><div class=\"c w175 h86 gs3e6\"><div class=\"t m0 xf h34 ya1 ff3 fs0 fc0 sc0 ls11 ws0\">2012<span class=\"ls0\"> </span></div></div><div class=\"c w176 h86 gs3e7\"><div class=\"t m0 x27 h34 ya1 ff3 fs0 fc0 sc0 ls11 ws0\">2027<span class=\"ls0\"> </span></div></div><div class=\"c w177 h86 gs3e8\"><div class=\"t m0 x75 h34 ya1 ff3 fs0 fc0 sc0 ls0 ws0\">3.123 </div></div><div class=\"c w175 h83 gs3e9\"><div class=\"t m0 xf h34 yc4 ff3 fs0 fc0 sc0 ls11 ws0\">2013<span class=\"ls0\"> </span></div></div><div class=\"c w176 h83 gs3ea\"><div class=\"t m0 x27 h34 yc4 ff3 fs0 fc0 sc0 ls11 ws0\">2028<span class=\"ls0\"> </span></div></div><div class=\"c w177 h83 gs3eb\"><div class=\"t m0 x75 h34 yc4 ff3 fs0 fc0 sc0 ls0 ws0\">4.211 </div></div><div class=\"c w175 h83 gs3ec\"><div class=\"t m0 xf h34 yc4 ff3 fs0 fc0 sc0 ls11 ws0\">2014<span class=\"ls0\"> </span></div></div><div class=\"c w176 h83 gs3ed\"><div class=\"t m0 x27 h34 yc4 ff3 fs0 fc0 sc0 ls11 ws0\">2029<span class=\"ls0\"> </span></div></div><div class=\"c w177 h83 gs3ee\"><div class=\"t m0 xd7 h34 yc4 ff3 fs0 fc0 sc0 ls11 ws0\">282<span class=\"ls0\"> </span></div></div><div class=\"c w175 h8c gs3ef\"><div class=\"t m0 xf h34 ya1 ff3 fs0 fc0 sc0 ls11 ws0\">2015<span class=\"ls0\"> </span></div></div><div class=\"c w176 h8c gs3f0\"><div class=\"t m0 x27 h34 ya1 ff3 fs0 fc0 sc0 ls11 ws0\">2030<span class=\"ls0\"> </span></div></div><div class=\"c w177 h8c gs3f1\"><div class=\"t m0 xd7 h34 ya1 ff3 fs0 fc0 sc0 ls11 ws0\">331<span class=\"ls0\"> </span></div></div><div class=\"c w175 h83 gs3f2\"><div class=\"t m0 xf h34 yc4 ff3 fs0 fc0 sc0 ls11 ws0\">2020<span class=\"ls0\"> </span></div></div><div class=\"c w176 h83 gs3f3\"><div class=\"t m0 x27 h34 yc4 ff3 fs0 fc0 sc0 ls11 ws0\">2035<span class=\"ls0\"> </span></div></div><div class=\"c w177 h83 gs3f4\"><div class=\"t m0 xd7 h34 yc4 ff3 fs0 fc0 sc0 ls11 ws0\">280<span class=\"ls0\"> </span></div></div><div class=\"c w16f h83 gs3f5\"><div class=\"t m0 x27 h2 yc4 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w171 h83 gs3f6\"><div class=\"t m0 x2b h2 yc4 ff1 fs0 fc0 sc0 ls0 ws0\">11.1<span class=\"ls19\">69</span> </div></div><div class=\"c w40 h25 gs3f7\"><div class=\"t m0 x85 h34 y1df ff3 fs0 fc0 sc0 ls0 ws0\">Adicionalmente,  tras <span class=\"_ _8\"> </span>considerar  las <span class=\"_ _8\"> </span>previsiones  de <span class=\"_ _8\"> </span>i<span class=\"_ _1\"></span>mpuesto <span class=\"_ _d\"> </span>sobre <span class=\"_ _d\"> </span>sociedades <span class=\"_ _d\"> </span>del  ejercicio <span class=\"_ _8\"> </span>2<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>23<span class=\"ls15\">,  </span>otras<span class=\"_ _0\"></span> </div><div class=\"t m0 x85 h34 y752 ff3 fs0 fc0 sc0 ls0 ws0\">sociedades <span class=\"_ _9\"></span>dependiente<span class=\"_ _0\"></span>s <span class=\"_ _9\"> </span>tienen <span class=\"_ _9\"></span>b<span class=\"_ _0\"></span>ases <span class=\"_ _6\"></span>imponibles <span class=\"_ _9\"> </span>negativas <span class=\"_ _9\"> </span>pendientes <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>compensar <span class=\"_ _6\"></span>fiscalmente <span class=\"_ _9\"> </span>como: </div><div class=\"t m0 x85 h34 y865 ff3 fs0 fc0 sc0 ls0 ws0\">determinadas sociedades del <span class=\"_ _b\"></span>Subgru<span class=\"_ _1\"></span>po Pri<span class=\"_ _0\"></span>mion exceptuando Opertis, GmbH <span class=\"_ _0\"></span>(en Primion, <span class=\"_ _b\"></span>S.A.S.<span class=\"ls18\">) </span>1.067 mil<span class=\"ls11\">es</span> </div><div class=\"t m0 x85 h34 y2e2 ff3 fs0 fc0 sc0 ls0 ws0\">de <span class=\"_ _a\"></span>euros<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>Azkoyen <span class=\"_ _a\"></span>France, <span class=\"_ _7\"></span>S.A.R.L. <span class=\"_ _7\"></span>1.893 <span class=\"_ _a\"></span>mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _a\"></span><span class=\"ls14\">y <span class=\"_ _7\"></span></span>Azkoyen <span class=\"_ _7\"></span>Portugal, <span class=\"_ _a\"></span>Sociedade <span class=\"_ _a\"></span>Unipessoal, <span class=\"_ _7\"></span>Lda. </div><div class=\"t m0 x85 h34 y234 ff3 fs0 fc0 sc0 ls11 ws0\">858<span class=\"ls0\"> <span class=\"_ _b\"></span>mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>euros<span class=\"ls15\">. <span class=\"_ _b\"></span><span class=\"ls0\">Por <span class=\"_ _b\"></span>\u00fal<span class=\"_ _1\"></span>timo, <span class=\"_ _c\"></span>Ope<span class=\"_ _1\"></span>rtis, <span class=\"_ _b\"></span>GmbH <span class=\"_ _0\"></span>dispone <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>8.379 <span class=\"_ _b\"></span><span class=\"ls1f\">mi<span class=\"ls12\">les<span class=\"ls0\"> <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>euros <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>bases <span class=\"_ _b\"></span>imponibles <span class=\"_ _0\"></span>negativas </span></span></span></span></span></span></div><div class=\"t m0 x85 h34 y817 ff3 fs0 fc0 sc0 ls0 ws0\">(b\u00e1sicamente generadas <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>anterioridad a <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el Subgrupo <span class=\"_ _b\"></span>Primi<span class=\"_ _1\"></span>on)<span class=\"_ _1\"></span>, cuya <span class=\"_ _b\"></span>aplicaci\u00f3n futura es </div><div class=\"t m0 x85 h34 y440 ff3 fs0 fc0 sc0 ls0 ws0\">dudosa.  </div><div class=\"t m0 x85 h34 y866 ff3 fs0 fc0 sc0 ls0 ws0\">En <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>sociedades <span class=\"_ _a\"></span>dependientes <span class=\"_ _1\"></span>mencionadas<span class=\"ls15\">, <span class=\"_ _a\"></span></span>el <span class=\"_ _a\"></span>cr\u00e9dito <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>scal <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>est\u00e1 <span class=\"_ _a\"></span>totalmente <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>gistrado <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>uentas </div><div class=\"t m0 x85 h34 y322 ff3 fs0 fc0 sc0 ls0 ws0\">anuales p<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>no<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>estar asegurad<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>raz<span class=\"_ _1\"></span>onablemente <span class=\"_ _b\"></span>su recupera<span class=\"_ _0\"></span>bilidad <span class=\"_ _0\"></span>futura, <span class=\"_ _b\"></span>de forma <span class=\"_ _b\"></span>completa,<span class=\"_ _a\"></span> <span class=\"_ _b\"></span>como se <span class=\"_ _b\"></span>puede </div><div class=\"t m0 x85 h34 y867 ff3 fs0 fc0 sc0 ls0 ws0\">observar en l<span class=\"_ _1\"></span>a informaci\u00f3n de activos <span class=\"_ _1\"></span>por impuestos diferidos re<span class=\"_ _1\"></span>gistrados por compa\u00f1\u00eda, que se muestra<span class=\"_ _1\"></span> m\u00e1s </div><div class=\"t m0 x85 h34 y868 ff3 fs0 fc0 sc0 ls0 ws0\">adelante. </div><div class=\"t m0 x85 h34 y869 ff3 fs0 fc0 sc0 ls0 ws0\">Las <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>educciones <span class=\"_ _b\"></span>pendientes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ap<span class=\"_ _1\"></span>licar <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ierre <span class=\"_ _b\"></span>del ejercicio <span class=\"_ _c\"></span>20<span class=\"_ _1\"></span>23 <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>sociedades <span class=\"_ _b\"></span>consolidadas <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _b\"></span>integraci\u00f3n </div><div class=\"t m0 x85 h34 y1eb ff3 fs0 fc0 sc0 ls11 ws0\">globa<span class=\"ls0\">l corresponden principalmente a: </span></div></div><div class=\"c w178 h92 gs3f9\"><div class=\"t m0 x4b h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2d h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Descripci\u00f3n </div></div><div class=\"c wa2 h92 gs3fa\"><div class=\"t m0 x13 h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\">Ejercicio de  </div><div class=\"t m0 x73 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Origen </div></div><div class=\"c w179 h92 gs3fb\"><div class=\"t m0 x71 h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\">Ejercicio de  </div><div class=\"t m0 x1f h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Expiraci\u00f3n </div></div><div class=\"c w17a h92 gs3fc\"><div class=\"t m0 x24 h34 y286 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x71 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c w17b h32 gs3fd\"><div class=\"t m0 x66 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Azkoyen, S.A. </div></div><div class=\"c w17b hb2 gs3fe\"><div class=\"t m0 x66 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Deducciones I+D+i </div></div><div class=\"c w17c hb2 gs3ff\"><div class=\"t m0 xca h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">2019<span class=\"ls0\"> </span></div></div><div class=\"c w179 hb2 gs400\"><div class=\"t m0 xca h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">2034<span class=\"ls0\"> </span></div></div><div class=\"c w17a hb2 gs401\"><div class=\"t m0 x2d h34 y6b ff3 fs0 fc0 sc0 ls11 ws0\">72<span class=\"ls0\"> </span></div></div><div class=\"c w17b hb2 gs402\"><div class=\"t m0 x66 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Deducciones I+D+i </div></div><div class=\"c w17c hb2 gs403\"><div class=\"t m0 xca h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">2020<span class=\"ls0\"> </span></div></div><div class=\"c w179 hb2 gs404\"><div class=\"t m0 xca h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">2035<span class=\"ls0\"> </span></div></div><div class=\"c w17a hb2 gs405\"><div class=\"t m0 x2d h34 y6b ff3 fs0 fc0 sc0 ls11 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c w17b hb2 gs406\"><div class=\"t m0 x66 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Deducciones I+D+i </div></div><div class=\"c w17c hb2 gs407\"><div class=\"t m0 xca h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">2021<span class=\"ls0\"> </span></div></div><div class=\"c w179 hb2 gs408\"><div class=\"t m0 xca h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">2036<span class=\"ls0\"> </span></div></div><div class=\"c w17a hb2 gs409\"><div class=\"t m0 x45 h34 y6b ff3 fs0 fc0 sc0 ls11 ws0\">224<span class=\"ls0\"> </span></div></div><div class=\"c w17d h32 gs40a\"><div class=\"t m0 x66 h34 y248 ff3 fs0 fc0 sc0 ls0 ws0\">Deducciones I+D+i </div></div><div class=\"c w17c h32 gs40b\"><div class=\"t m0 xca h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w179 h32 gs40c\"><div class=\"t m0 xca h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">203<span class=\"ls0\">7 </span></div></div><div class=\"c w17a h32 gs40d\"><div class=\"t m0 x45 h34 y248 ff3 fs0 fc0 sc0 ls11 ws0\">330<span class=\"ls0\"> </span></div></div><div class=\"c w17d h4d gs40e\"><div class=\"t m0 x66 h34 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Deducciones generales </div></div><div class=\"c w17c h4d gs40f\"><div class=\"t m0 xca h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w179 h4d gs410\"><div class=\"t m0 xca h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">203<span class=\"ls0\">7 </span></div></div><div class=\"c w17a h4d gs411\"><div class=\"t m0 x45 h34 y4d ff3 fs0 fc0 sc0 ls11 ws0\">126<span class=\"ls0\"> </span></div></div><div class=\"c w17d h32 gs412\"><div class=\"t m0 x66 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Total<span class=\"ff3\"> </span></div></div><div class=\"c w17a h32 gs413\"><div class=\"t m0 x45 h2 y248 ff1 fs0 fc0 sc0 ls11 ws0\">762<span class=\"ls0\"> </span></div></div><div class=\"c w40 h25 gs414\"><div class=\"t m0 x85 h34 yce ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x85 h34 y86f ff3 fs0 fc0 sc0 ls0 ws0\">Salvo por l<span class=\"_ _1\"></span>o referente a la tri<span class=\"_ _1\"></span>butaci\u00f3n efectiva o m\u00ednima, e<span class=\"_ _1\"></span>n general, las deducciones por <span class=\"_ _1\"></span>I+D y las especiales </div><div class=\"t m0 x85 h34 y515 ff3 fs0 fc0 sc0 ls0 ws0\">no <span class=\"_ _1\"></span>tienen l\u00edmite <span class=\"_ _1\"></span>en cuota <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>las deducciones <span class=\"_ _1\"></span>generales tienen <span class=\"_ _1\"></span>actualmente como <span class=\"_ _1\"></span>l\u00edmite <span class=\"_ _1\"></span>el 25% <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>cuota. Se </div><div class=\"t m0 x85 h34 y2f4 ff3 fs0 fc0 sc0 ls0 ws0\">excluyen de<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>tributaci\u00f3n efectiva <span class=\"_ _a\"></span>o m\u00ednima <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>50% <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>deducciones p<span class=\"_ _1\"></span>or I+D+i <span class=\"_ _1\"></span>generadas en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio y </div><div class=\"t m0 x85 h34 y2f5 ff3 fs0 fc0 sc0 ls0 ws0\">las pendientes de aplicaci\u00f3n de ejercicios anteriores.  </div></div>Al 31 de diciembre de 2<span class=\"_ _1\"></span>023 y tras la<span class=\"_ _1\"></span> liquidaci\u00f3n del impuesto de sociedades del ejercicio y la actualizaci\u00f3n de las <span class=\"_ _1\"></span>previsiones <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>resultados <span class=\"_ _1\"></span>futuros,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _1\"></span>mantiene <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ctivados <span class=\"_ _1\"></span>5.6<span class=\"_ _1\"></span>76 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos <span class=\"_ _1\"></span>fiscales derivados <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>bases <span class=\"_ _9\"> </span>imponibles <span class=\"_ _8\"> </span>negativas, <span class=\"_ _8\"> </span>deducciones <span class=\"_ _8\"> </span>e <span class=\"_ _9\"> </span>imp<span class=\"_ _1\"></span>uestos <span class=\"_ _9\"> </span>diferidos  de <span class=\"_ _9\"> </span>activo. <span class=\"_ _8\"> </span>El <span class=\"_ _8\"> </span>desglose <span class=\"_ _8\"> </span>por compa\u00f1\u00eda a cierre de 2023 es el siguiente (en miles de euros<span class=\"ls18\">):</span> Impuestos diferidos de activo  con origen en Deducciones Bases liquidables negativas Impuestos anticipados Total Azkoyen, S.A. 762<span class=\"ls0\"> </span>2.422 1.026 4.210 Coges, S.p.A. - - 225<span class=\"ls0\"> </span>225<span class=\"ls0\"> </span>Azkoyen Portugal, Sociedade    <span class=\"ls0\">Unipessoal, Lda. </span>- 180<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>206<span class=\"ls0\"> </span>Azkoyen France, S.A.R.L. - 178<span class=\"ls0\"> </span>- 178<span class=\"ls0\"> </span>Azkoyen Andina, S.A.S. - - 193<span class=\"ls0\"> </span>193<span class=\"ls0\"> </span>Coffetek, Ltd. - - 152<span class=\"ls0\"> </span>152<span class=\"ls0\"> </span>Coges Espa\u00f1a Medios     <span class=\"ls0\">de Pago, S.L. </span>- - 7 7 Azkoyen Comercial Deutschland,    <span class=\"ls0\">GmbH </span>- - 5 5 Azkoyen Colombia, S.A.S. - - 67<span class=\"ls0\"> </span>67<span class=\"ls0\"> </span>Subgrupo Primion - - 14<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>Ascaso Factory, S.L.U. - - 6 6 Ajustes de consolidaci\u00f3n-  Otros - (<span class=\"ls11\">153</span>) 566<span class=\"ls0\"> </span>413<span class=\"ls0\"> </span>Total 762<span class=\"ls0\"> </span>2.627 2.287 5.676 Los  Administradores <span class=\"_ _d\"> </span>de  la <span class=\"_ _8\"> </span>Soc<span class=\"_ _1\"></span>iedad <span class=\"_ _d\"> </span>dominante  estiman <span class=\"_ _d\"> </span>que  se <span class=\"_ _d\"> </span>dan  las  c<span class=\"_ _0\"></span>ondiciones <span class=\"_ _d\"> </span>y  circunstanci<span class=\"_ _0\"></span>as necesarias <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>asegurar <span class=\"_ _a\"></span>razonablemente <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>recuperaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>cr\u00e9ditos <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>scales <span class=\"_ _1\"></span>remanentes <span class=\"_ _a\"></span>activados <span class=\"_ _1\"></span>y considerando <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>plazos <span class=\"_ _d\"> </span>l\u00edmite <span class=\"_ _d\"> </span>y  otras <span class=\"_ _8\"> </span>restricciones <span class=\"_ _d\"> </span>para <span class=\"_ _d\"> </span>el  aprove<span class=\"_ _0\"></span>chamiento  de <span class=\"_ _8\"> </span>aquellos, <span class=\"_ _8\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>dan <span class=\"_ _d\"> </span>las condiciones y <span class=\"_ _1\"></span>circunstancias <span class=\"_ _1\"></span>necesarias p<span class=\"_ _1\"></span>ara asegurar <span class=\"_ _1\"></span>razonablemente que <span class=\"_ _1\"></span>la recuperaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los cr\u00e9ditos fiscales activados al 31 de diciembre de 2023 pendientes de aplicar tendr\u00e1 lugar en los pr\u00f3ximos a\u00f1os.  Conforme <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>legis<span class=\"_ _1\"></span>laci\u00f3n <span class=\"_ _a\"></span>fiscal <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>vigor, <span class=\"_ _a\"></span>respecto <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>Azkoyen, <span class=\"_ _a\"></span>S.A., <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>estima <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>totalidad <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>impo<span class=\"_ _1\"></span>rte activado estar\u00e1 totalmente compensando para <span class=\"ls19\">20<span class=\"_ _1\"></span><span class=\"ls11\">29</span></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-40": {
   "value": "23.4 Conciliaci\u00f3n de los resultados contable y fiscal   <span class=\"_ _12\"> </span>A <span class=\"_ _6\"></span>continuaci\u00f3n, <span class=\"_ _9\"></span>se <span class=\"_ _7\"></span>presenta <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>conciliaci\u00f3n <span class=\"_ _6\"></span>en<span class=\"_ _1\"></span>tre <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>resultado <span class=\"_ _6\"></span>consolidado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>peraciones <span class=\"_ _7\"></span>continuadas antes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>impuestos <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>gasto <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>impuesto <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>obre <span class=\"_ _a\"></span>beneficios <span class=\"_ _1\"></span>resultante<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>eje<span class=\"_ _1\"></span>rcicios <span class=\"_ _a\"></span><span class=\"ls11\">20</span>23 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>2022<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>en miles de euros:<span class=\"_ _2a\"> </span>20<span class=\"ls0\">23 </span>202<span class=\"ls0\">2 </span>Beneficio consolidado antes de impuestos de operaciones continuadas 22.915 19.798 Diferencias permanentes     <span class=\"ls0\">En la Sociedad dominante (*) </span>   <span class=\"ls0\">E </span>(9.160) (7.584)     <span class=\"ls0\">En otras sociedades dependientes </span>238<span class=\"ls0\"> </span>649<span class=\"ls0\"> </span>    <span class=\"ls0\">En el proceso de consolidaci\u00f3n (ajustes de consolidaci\u00f3n)  </span>10.203 8.112 Diferencias temporales     <span class=\"ls0\">En la Sociedad dominante  </span>   <span class=\"ls0\">E </span>362<span class=\"ls0\"> </span>549<span class=\"ls0\"> </span>    <span class=\"ls0\">En otras sociedades dependientes </span>(1.439) (905)     <span class=\"ls0\">En el proceso de consolidaci\u00f3n (ajustes de consolidaci\u00f3n)  </span>432<span class=\"ls0\"> </span>(67) Compensaci\u00f3n de bases imponibles negativas de ejercicios anteriores (2.502) (1.347) Base imponible liquidable (resultado fiscal) 21.049 19.205 Que se desglosa entre: Agregado de bases imponibles liquidables negativas (1.880) (843) Agregado de bases imponibles liquidables positivas 22.929 20.048 Cuota \u00edntegra fiscal (28%) 6.443 5.567 Ajustes por diferencias en tipo impositivo pa\u00edses extranjeros (<span class=\"ls11\">446</span>) (520) Otras deducciones y otros (1.618) (965) Cuota l\u00edquida  4.379 4.082 Menos retenciones y pagos a cuenta (3.413) (1.825) Hacienda P\u00fablica deudora (acreedora), neto (<span class=\"ls11\">966</span>) (2.257) Impuesto sobre sociedades corriente 4.379 4.082 Desactivaci\u00f3n (activaci\u00f3n) neta de impuestos diferidos de ac<span class=\"_ _0\"></span>tivo<span class=\"_ _1\"></span> 2.046 996<span class=\"ls0\"> </span>Reconocimiento (cancelaci\u00f3n) neta de impuestos diferidos de pasivo (<span class=\"ls11\">420</span>) (86) Diferencias en el impuesto sobre sociedades de ejercicios anteriores (<span class=\"ls11\">586)</span> (211) Gasto por impuesto sobre sociedades  5.419 4.781 (*)  <span class=\"_ _7\"></span>Las diferen<span class=\"_ _0\"></span>cias pe<span class=\"_ _0\"></span>rmanente<span class=\"_ _0\"></span>s de <span class=\"_ _b\"></span>la So<span class=\"_ _0\"></span>ciedad <span class=\"_ _0\"></span>dominan<span class=\"_ _0\"></span>te corre<span class=\"_ _b\"></span>sponden, entre <span class=\"_ _b\"></span>otros a<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>isminuciones<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>(i) exenci\u00f3n <span class=\"_ _b\"></span>en 202<span class=\"ls0\">3 <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>2022 <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>dividendos <span class=\"_ _7\"></span>internacionales <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>cuya <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ontra<span class=\"_ _0\"></span>partida <span class=\"_ _7\"></span>figura <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>cuadro <span class=\"_ _7\"></span>como </span>ajustes de <span class=\"_ _b\"></span>consolidaci\u00f3n y <span class=\"_ _0\"></span>(ii) e<span class=\"_ _0\"></span>xenci\u00f3n e<span class=\"_ _0\"></span>n 2022<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>70 <span class=\"_ _0\"></span>y 60 po<span class=\"_ _0\"></span>r 100 <span class=\"_ _b\"></span>de los ingresos<span class=\"_ _0\"></span> correspond<span class=\"_ _0\"></span>ientes <span class=\"_ _b\"></span>a la explotaci\u00f3n<span class=\"_ _0\"></span> mediante <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>esi\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>Coffetek, <span class=\"_ _6\"></span>Ltd. <span class=\"_ _6\"></span>y <span class=\"_ _9\"> </span>a <span class=\"_ _6\"></span>Azkoyen <span class=\"_ _6\"></span>Andina, <span class=\"_ _6\"></span>SAS, <span class=\"_ _9\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ar\u00e1cter <span class=\"_ _6\"></span>temporal, <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>derecho <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>uso <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>la propiedad intelec<span class=\"_ _0\"></span>tual o indus<span class=\"_ _0\"></span>trial, desarr<span class=\"_ _0\"></span>ollada por Az<span class=\"_ _0\"></span>koyen, S.A. que ya no apli<span class=\"_ _0\"></span>ca en 2023<span class=\"_ _0\"></span>. En  relaci\u00f3n <span class=\"_ _8\"> </span>con  el <span class=\"_ _d\"> </span>beneficio <span class=\"_ _d\"> </span>fiscal  de <span class=\"_ _8\"> </span>la  exenci\u00f3n <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>reinversi\u00f3n <span class=\"_ _d\"> </span>al  que <span class=\"_ _8\"> </span>la  sociedad  dominante  y <span class=\"_ _d\"> </span>sus antecesoras han <span class=\"_ _1\"></span>accedido en ejercicios <span class=\"_ _1\"></span>anteriores \u00e9sta o <span class=\"_ _1\"></span>sus antecesoras han cumplido con los <span class=\"_ _1\"></span>requisitos de materializaci\u00f3n establecidos en la normativa fiscal que le es de aplicaci\u00f3n.<span class=\"_ _1\"></span>  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-41": {
   "value": "23.5 Impuestos diferidos  <span class=\"_ _12\"> </span>Al <span class=\"_ _b\"></span>amparo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>ormativa <span class=\"_ _b\"></span>fiscal <span class=\"_ _b\"></span>vigente <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>distintos <span class=\"_ _b\"></span>pa\u00edses <span class=\"_ _0\"></span>en <span class=\"_ _c\"></span>lo <span class=\"_ _b\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>encuentran <span class=\"_ _b\"></span>radicadas <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>entidades consolidadas, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ejercicios 20<span class=\"_ _1\"></span>23 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>surgido <span class=\"_ _1\"></span>determinadas <span class=\"_ _1\"></span>diferencias <span class=\"_ _1\"></span>temporales que <span class=\"_ _1\"></span>deben <span class=\"_ _1\"></span>ser tenidas en cuenta al tiempo de cuantificar el correspondiente gasto del impuesto sobre ben<span class=\"_ _0\"></span>eficios.<span class=\"_ _2a\"> </span>El origen de los impuestos diferidos registrados es:<span class=\"_ _2a\"> </span>Miles de euros Impuestos Diferidos de Activo con Origen en: 20<span class=\"ls0\">23 </span>20<span class=\"ls0\">22 </span>  <span class=\"ls0\">Deducciones </span>762<span class=\"ls0\"> </span>1.897   <span class=\"ls0\">Bases liquidables negativas  </span>2.627 3.217   <span class=\"ls0\">Impuestos anticipados </span>2.287 2.169 Total 5.676 7.283 Las <span class=\"_ _8\"> </span>deducciones <span class=\"_ _d\"> </span>son <span class=\"_ _8\"> </span>principalmente <span class=\"_ _8\"> </span>po<span class=\"_ _1\"></span>r <span class=\"_ _8\"> </span>actividades <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>investigaci\u00f3n <span class=\"_ _8\"> </span>ci<span class=\"_ _1\"></span>ent\u00edfica <span class=\"_ _8\"> </span>e  innovaci\u00f3n <span class=\"_ _8\"> </span>tecnol\u00f3gica (I+D+i), por <span class=\"_ _b\"></span>activos fijos <span class=\"_ _0\"></span>materiales <span class=\"_ _0\"></span>nuevos y <span class=\"_ _b\"></span>por creaci\u00f3n <span class=\"_ _b\"></span>de empleo, e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>mayor\u00eda s<span class=\"_ _0\"></span>in l\u00ed<span class=\"_ _0\"></span>mite de <span class=\"_ _b\"></span>cuota. V\u00e9ase<span class=\"_ _0\"></span> Nota 23.6. El  movimiento  e<span class=\"_ _1\"></span>n  l<span class=\"ls11\">os</span>  ejercicios  2023<span class=\"_ _1\"></span>  y  2022 <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>los  Impu<span class=\"_ _1\"></span>estos  diferidos  de  activo<span class=\"_ _1\"></span>,  que  corresponden principalmente a la Sociedad dominante, ha sido el siguiente (en miles de euros<span class=\"ls1b\">):<span class=\"_ _1\"></span></span> Activo 31.12.2022 Adiciones Aplicaciones  Traspasos y otros 31.12.2023 Deducciones 1.897 477<span class=\"ls0\"> </span>(1.612) - 762<span class=\"ls0\"> </span>Bases liquidables negativas (*) 3.217 62<span class=\"ls0\"> </span>(<span class=\"ls11\">652</span>) - 2.627 Impuestos anticipados por diferencias temporarias (*) (**) 2.169 210<span class=\"ls0\"> </span>(<span class=\"ls11\">132</span>) 40<span class=\"ls0\"> </span>2.287 Total 7.283 749<span class=\"ls0\"> </span>(2.396) 40<span class=\"ls0\"> </span>5.676 (*) <span class=\"_ _e\"> </span>Por <span class=\"_ _0\"></span>el tipo <span class=\"_ _b\"></span>impositivo <span class=\"_ _0\"></span>vigente <span class=\"_ _b\"></span>en cada <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>erritorio <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>iscal <span class=\"_ _b\"></span>para ejerci<span class=\"_ _0\"></span>cios si<span class=\"_ _0\"></span>guientes <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>cierre <span class=\"_ _b\"></span>del ejercicio <span class=\"_ _0\"></span>(28<span class=\"_ _0\"></span>% e<span class=\"_ _0\"></span>n el caso de la <span class=\"_ _0\"></span>Sociedad dominan<span class=\"_ _0\"></span>te al cierre<span class=\"_ _0\"></span> del ejercicio<span class=\"_ _0\"></span> 2023).  (**) Diferencia<span class=\"_ _0\"></span>s temporarias<span class=\"_ _0\"></span> por provisiones y deterioro<span class=\"_ _0\"></span>s no deducibl<span class=\"_ _b\"></span>es, entre otros. Activo 31.12.2021 Adiciones Aplicaciones  Traspasos y otros Variaciones en el per\u00edmetro 31.12.2022 Deducciones 2.325 547<span class=\"ls0\"> </span>(975) - - 1.897 Bases liquidables negativas (*) 3.700 21<span class=\"ls0\"> </span>(504) - - 3.217 Impuestos anticipados por diferencias temporarias (*) (**) 2.043 224<span class=\"ls0\"> </span>(259) (5) 166<span class=\"ls0\"> </span>2.169 Total 8.068 792<span class=\"ls0\"> </span>(1.738) (5) 166<span class=\"ls0\"> </span>7.283 (*) <span class=\"_ _e\"> </span>Por <span class=\"_ _0\"></span>el tipo <span class=\"_ _b\"></span>impositivo <span class=\"_ _0\"></span>vigente <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cada <span class=\"_ _b\"></span>territorio fisca<span class=\"_ _0\"></span>l par<span class=\"_ _0\"></span>a e<span class=\"_ _0\"></span>jercicios <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>iguientes <span class=\"_ _b\"></span>al cierre <span class=\"_ _b\"></span>del ejercicio <span class=\"_ _0\"></span>(28<span class=\"_ _0\"></span>% e<span class=\"_ _0\"></span>n el caso de la <span class=\"_ _0\"></span>Sociedad dominan<span class=\"_ _0\"></span>te al cierre<span class=\"_ _0\"></span> del ejercicio<span class=\"_ _0\"></span> 2022<span class=\"ls8\">).</span> (**) Diferencia<span class=\"_ _0\"></span>s temporarias<span class=\"_ _0\"></span> por provisiones<span class=\"_ _0\"></span> y deterioros no de<span class=\"_ _0\"></span>ducible<span class=\"_ _0\"></span>s, entre otros. Al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>2023, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>l\u00ednea <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>indicado <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Nota <span class=\"_ _0\"></span>3.o <span class=\"_ _b\"></span>ante<span class=\"_ _1\"></span>rior, <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>Administradores <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Sociedad dominante <span class=\"_ _a\"></span>actualizaron <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>previsiones <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>generaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>bases <span class=\"_ _a\"></span>liquidables <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>pr\u00f3ximos <span class=\"_ _a\"></span>a\u00f1os <span class=\"_ _1\"></span>vinculadas con <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>recuperaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>impuesto <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>iferido <span class=\"_ _7\"></span>anteriores <span class=\"_ _6\"></span>(considerando <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>plazos <span class=\"_ _7\"></span>l\u00edmite <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>otras restricciones <span class=\"_ _8\"> </span>actualizadas <span class=\"_ _8\"> </span>para <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>aprovechamiento  de<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>aquellos). <span class=\"_ _8\"> </span>A <span class=\"_ _8\"> </span>partir <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>lo <span class=\"_ _d\"> </span>anterior <span class=\"_ _9\"> </span>(con<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>una<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>ayor capacidad <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>generaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>bases <span class=\"_ _1\"></span>imponibles <span class=\"_ _1\"></span>positivas) <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>revisi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>impue<span class=\"_ _1\"></span>sto <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>sociedades <span class=\"_ _1\"></span>del ejercicio <span class=\"_ _7\"></span>2023, <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _7\"></span>dominante, <span class=\"_ _7\"></span>Coges <span class=\"_ _7\"></span>Espa\u00f1a <span class=\"_ _a\"></span>M<span class=\"_ _1\"></span>edios <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>Pago, <span class=\"_ _7\"></span>S.L. <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Primion <span class=\"_ _a\"></span>Dig<span class=\"_ _1\"></span>itek, <span class=\"_ _7\"></span>S.L.U., <span class=\"_ _7\"></span><span class=\"ls19\">han </span>aplicado <span class=\"_ _1\"></span>impuestos <span class=\"_ _1\"></span>diferidos <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>activo <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>neto <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>1.685 <span class=\"_ _1\"></span>mil<span class=\"_ _1\"></span>es de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>(bajas <span class=\"_ _1\"></span>netas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ducciones de 1.142 <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>euros, <span class=\"_ _a\"></span>bajas <span class=\"_ _7\"></span>netas <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>bases <span class=\"_ _7\"></span>imponibles <span class=\"_ _a\"></span>negativas <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>617 <span class=\"_ _a\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>altas <span class=\"_ _7\"></span>netas <span class=\"_ _a\"></span>por diferencias <span class=\"_ _b\"></span>temporarias <span class=\"_ _b\"></span>de <span class=\"ls19\">74</span> <span class=\"_ _b\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>euros). <span class=\"_ _b\"></span>Asimismo, <span class=\"_ _b\"></span>a p<span class=\"_ _0\"></span>artir <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>previsi\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>impuesto <span class=\"_ _0\"></span>sobre <span class=\"_ _b\"></span>sociedades del <span class=\"_ _b\"></span>ejercicio <span class=\"_ _0\"></span>2023, <span class=\"_ _b\"></span>otras <span class=\"_ _b\"></span>sociedades <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>ependientes <span class=\"_ _0\"></span>dieron <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>alta <span class=\"_ _b\"></span>impuestos a<span class=\"_ _0\"></span>nticipados <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>un <span class=\"_ _0\"></span>neto <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span><span class=\"ls11\">38<span class=\"ls0\"> <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>iles </span></span>de euros. El movi<span class=\"_ _0\"></span>miento en <span class=\"_ _b\"></span>l<span class=\"ls11\">os</span> ejercicios<span class=\"_ _0\"></span> 2023 <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>022 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>Impuestos diferidos <span class=\"_ _b\"></span>de pasivo h<span class=\"_ _0\"></span>a s<span class=\"_ _0\"></span>ido <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>siguiente (en <span class=\"_ _0\"></span>miles de euros): Pasivo 31.12.2022 Adiciones Aplicaciones  Traspasos y otros 31.12.2023 Por revalorizaci\u00f3n de activos y otros 6.670 270<span class=\"ls0\"> </span>(<span class=\"ls11\">708</span>) - 6.232 Por amortizaci\u00f3n acelerada de activos 127<span class=\"ls0\"> </span>- (<span class=\"ls11\">33</span>) 3 97<span class=\"ls0\"> </span>Por reducci\u00f3n de pasivos en combinaciones de negocios 24<span class=\"ls0\"> </span>309<span class=\"ls0\"> </span>(<span class=\"ls11\">96</span>) 21<span class=\"ls0\"> </span>258<span class=\"ls0\"> </span>Total 6.821 579<span class=\"ls0\"> </span>(<span class=\"ls11\">837</span>) 24<span class=\"ls0\"> </span>6.587 Pasivo 31.12.2021 Adiciones Aplicaciones  Traspasos y otros Variaciones en el per\u00edmetro 31.12.2022 Por revalorizaci\u00f3n de activos y otros 3.048 - (3) - 3.625 6.670 Por amortizaci\u00f3n acelerada de activos 91<span class=\"ls0\"> </span>- (7) 43<span class=\"ls0\"> </span>- 127<span class=\"ls0\"> </span>Por reducci\u00f3n de pasivos en combinaciones de negocios 80<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>(26) (36) (4) 24<span class=\"ls0\"> </span>Total 3.219 10<span class=\"ls0\"> </span>(3<span class=\"ls0\">6) </span>7 3.621<span class=\"ff3\"> </span>6.821 A <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2023<span class=\"_ _1\"></span> <span class=\"_ _a\"></span><span class=\"ffa\">los <span class=\"_ _a\"></span>saldos <span class=\"_ _a\"></span>principales <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>consecuencia <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>adiciones <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u201cReva<span class=\"_ _1\"></span>lorizaci\u00f3n <span class=\"_ _a\"></span>de </span>activos <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>otros\u201d <span class=\"_ _6\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _9\"> </span>tuvieron <span class=\"_ _6\"></span>lugar <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>2022 <span class=\"_ _6\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>adquisi<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>Ascaso <span class=\"_ _6\"> </span>Fac<span class=\"_ _1\"></span>tory, <span class=\"_ _9\"> </span>S.L.U. <span class=\"_ _6\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>SIA <span class=\"_ _9\"> </span>Vendon<span class=\"_ _0\"></span>. Adicionalmente, <span class=\"_ _24\"> </span>hay <span class=\"_ _11\"> </span>un  sa<span class=\"_ _1\"></span>ldo  como <span class=\"_ _24\"> </span>consecuencia <span class=\"_ _11\"> </span>de  l<span class=\"_ _1\"></span>as  combinaciones <span class=\"_ _11\"> </span>de <span class=\"_ _24\"> </span>ne<span class=\"_ _a\"></span>gocios  de <span class=\"_ _11\"> </span>la <span class=\"_ _24\"> </span>Sociedad dominante <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>Coges, <span class=\"_ _1\"></span>S.p.A., <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _1\"></span>otros <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Subg<span class=\"_ _1\"></span>rupo <span class=\"_ _1\"></span>Primion <span class=\"_ _1\"></span>debido <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>diferencias <span class=\"_ _1\"></span>temporales <span class=\"_ _a\"></span>entre balances IFRS y fiscales. En <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>caso <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>Subgrupo <span class=\"_ _9\"> </span>Primion, <span class=\"_ _9\"> </span>bajo <span class=\"_ _9\"> </span>ciertas <span class=\"_ _9\"> </span>premisas, <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>impuestos <span class=\"_ _9\"> </span>diferidos, <span class=\"_ _9\"> </span>(i) <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>activo <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>bases imponibles <span class=\"_ _7\"></span>negativas <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>(ii) <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>pasivo <span class=\"_ _7\"></span>debidos <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>diferencias <span class=\"_ _7\"></span>temporales <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>balances <span class=\"_ _6\"></span>IFRS <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>fiscales, <span class=\"_ _7\"></span>son compensados.<span class=\"_ _2a\"> </span> Al 31 de diciembre de 2<span class=\"_ _1\"></span>023 y tras la<span class=\"_ _1\"></span> liquidaci\u00f3n del impuesto de sociedades del ejercicio y la actualizaci\u00f3n de las <span class=\"_ _1\"></span>previsiones <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>resultados <span class=\"_ _1\"></span>futuros,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _1\"></span>mantiene <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ctivados <span class=\"_ _1\"></span>5.6<span class=\"_ _1\"></span>76 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos <span class=\"_ _1\"></span>fiscales derivados <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>bases <span class=\"_ _9\"> </span>imponibles <span class=\"_ _8\"> </span>negativas, <span class=\"_ _8\"> </span>deducciones <span class=\"_ _8\"> </span>e <span class=\"_ _9\"> </span>imp<span class=\"_ _1\"></span>uestos <span class=\"_ _9\"> </span>diferidos  de <span class=\"_ _9\"> </span>activo. <span class=\"_ _8\"> </span>El <span class=\"_ _8\"> </span>desglose <span class=\"_ _8\"> </span>por compa\u00f1\u00eda a cierre de 2023 es el siguiente (en miles de euros<span class=\"ls18\">):</span> Impuestos diferidos de activo  con origen en Deducciones Bases liquidables negativas Impuestos anticipados Total Azkoyen, S.A. 762<span class=\"ls0\"> </span>2.422 1.026 4.210 Coges, S.p.A. - - 225<span class=\"ls0\"> </span>225<span class=\"ls0\"> </span>Azkoyen Portugal, Sociedade    <span class=\"ls0\">Unipessoal, Lda. </span>- 180<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>206<span class=\"ls0\"> </span>Azkoyen France, S.A.R.L. - 178<span class=\"ls0\"> </span>- 178<span class=\"ls0\"> </span>Azkoyen Andina, S.A.S. - - 193<span class=\"ls0\"> </span>193<span class=\"ls0\"> </span>Coffetek, Ltd. - - 152<span class=\"ls0\"> </span>152<span class=\"ls0\"> </span>Coges Espa\u00f1a Medios     <span class=\"ls0\">de Pago, S.L. </span>- - 7 7 Azkoyen Comercial Deutschland,    <span class=\"ls0\">GmbH </span>- - 5 5 Azkoyen Colombia, S.A.S. - - 67<span class=\"ls0\"> </span>67<span class=\"ls0\"> </span>Subgrupo Primion - - 14<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>Ascaso Factory, S.L.U. - - 6 6 Ajustes de consolidaci\u00f3n-  Otros - (<span class=\"ls11\">153</span>) 566<span class=\"ls0\"> </span>413<span class=\"ls0\"> </span>Total 762<span class=\"ls0\"> </span>2.627 2.287 5.676 Los  Administradores <span class=\"_ _d\"> </span>de  la <span class=\"_ _8\"> </span>Soc<span class=\"_ _1\"></span>iedad <span class=\"_ _d\"> </span>dominante  estiman <span class=\"_ _d\"> </span>que  se <span class=\"_ _d\"> </span>dan  las  c<span class=\"_ _0\"></span>ondiciones <span class=\"_ _d\"> </span>y  circunstanci<span class=\"_ _0\"></span>as necesarias <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>asegurar <span class=\"_ _a\"></span>razonablemente <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>recuperaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>cr\u00e9ditos <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>scales <span class=\"_ _1\"></span>remanentes <span class=\"_ _a\"></span>activados <span class=\"_ _1\"></span>y considerando <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>plazos <span class=\"_ _d\"> </span>l\u00edmite <span class=\"_ _d\"> </span>y  otras <span class=\"_ _8\"> </span>restricciones <span class=\"_ _d\"> </span>para <span class=\"_ _d\"> </span>el  aprove<span class=\"_ _0\"></span>chamiento  de <span class=\"_ _8\"> </span>aquellos, <span class=\"_ _8\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>dan <span class=\"_ _d\"> </span>las condiciones y <span class=\"_ _1\"></span>circunstancias <span class=\"_ _1\"></span>necesarias p<span class=\"_ _1\"></span>ara asegurar <span class=\"_ _1\"></span>razonablemente que <span class=\"_ _1\"></span>la recuperaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los cr\u00e9ditos fiscales activados al 31 de diciembre de 2023 pendientes de aplicar tendr\u00e1 lugar en los pr\u00f3ximos a\u00f1os.  Conforme <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>legis<span class=\"_ _1\"></span>laci\u00f3n <span class=\"_ _a\"></span>fiscal <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>vigor, <span class=\"_ _a\"></span>respecto <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>Azkoyen, <span class=\"_ _a\"></span>S.A., <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>estima <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>totalidad <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>impo<span class=\"_ _1\"></span>rte activado estar\u00e1 totalmente compensando para <span class=\"ls19\">20<span class=\"_ _1\"></span><span class=\"ls11\">29</span></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-42": {
   "value": "A dividendos (*) 8.748 (*) Equivalente al 50% del beneficio consolidado (despu\u00e9s de impuestos) del ejercicio 2023. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-43": {
   "value": "25.  Beneficio por acci\u00f3n 25.1 Beneficio b\u00e1sico por acci\u00f3n    El beneficio b\u00e1sico por acci\u00f3n se determina dividiendo el resultado neto atribuido al Grupo en un ejercicio entre el n\u00famero medio ponderado de las acciones en circulaci\u00f3n durante ese ejercicio, excluido el n\u00famero medio de las acciones propias mantenidas a lo largo del mismo del modo que se indica en la Nota 3.q.   De  acuerdo  con  ello,  los  beneficios  b\u00e1sicos  por  acci\u00f3n  de  operaciones  continuadas  y  discontinuadas correspondientes a los ejercicios de 2023 y 2022 son los siguientes: 2023 2022 Variaci\u00f3n Resultado neto del ejercicio procedente de operaciones continuadas atribuido a la entidad dominante (Miles de euros) 17.335 14.913 2.422 N\u00famero medio ponderado de acciones emitidas 24.450.000 24.450.000 - Menos-Acciones Propias (dato medio ponderado) (73.049) (71.003) (2.046) N\u00famero medio ajustado ponderado para el c\u00e1lculo de beneficio por acci\u00f3n 24.376.951 24.378.997 (2.046) Beneficio b\u00e1sico por acci\u00f3n (euros) 0,7111 0,6117 0,0994 25.2 Beneficio diluido por acci\u00f3n  Al 31 de diciembre de 2023 y 2022 Azkoyen, S.A., Sociedad dominante del Grupo Azkoyen no ha emitido instrumentos financieros u otros contratos que den derecho a su poseedor a recibir acciones ordinarias de la Sociedad. En consecuencia, los beneficios diluidos por acci\u00f3n coinciden con los beneficios b\u00e1sicos por acci\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-44": {
   "value": "26<span class=\"ls15\">. </span> <span class=\"_ _e\"> </span>Hechos posteriores El <span class=\"_ _a\"></span>26 <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>enero <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>2024, <span class=\"_ _7\"></span>D. <span class=\"_ _a\"></span>Dar\u00edo <span class=\"_ _7\"></span>Vicario <span class=\"_ _a\"></span>Ram\u00edrez <span class=\"_ _7\"></span>renunci\u00f3 <span class=\"_ _a\"></span>como <span class=\"_ _7\"></span>Consejero <span class=\"_ _a\"></span>Delegado <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>Sociedad, <span class=\"_ _7\"></span>si <span class=\"_ _a\"></span>bien contin\u00faa formando parte del Consejo de <span class=\"_ _1\"></span>la Sociedad con la catego<span class=\"_ _1\"></span>r\u00eda de Consejero Externo hasta la extinci\u00f3n de su mandato que tendr\u00e1 lugar con la celebraci\u00f3n de la Junta General Ordinaria de 2024. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "27.2 Alta Direcci\u00f3n Como se indica en la Nota 28, la remuneraci\u00f3n total durante el ejercicio 2023 de la Alta Direcci\u00f3n del Grupo compuesta por una media de 9 personas (al igual que en 2022) ha sido de 2.068 miles de euros (1.983 miles de euros en 2022). No existen al 31 de diciembre de 2023 y 2022 anticipos ni obligaciones en materia de pensiones ni cr\u00e9ditos concedidos al personal de Alta Direcci\u00f3n. Al 31 de diciembre de 2023 y 2022, las sociedades del Grupo no tienen otorgadas garant\u00edas a las personas f\u00edsicas de la Alta Direcci\u00f3n.  Alta Direcci\u00f3n (Nota 27) (***) 2.042  - 26  (***)   Incluyendo seguridad social a cargo de la empresa. Alta Direcci\u00f3n (Nota 27) (***) 1.965  - 18 (***)   Incluyendo seguridad social a cargo de la empresa",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-45": {
   "value": "a)<span class=\"ls0\"> <span class=\"_ _e\"> </span>Riesgos de mercado </span> <span class=\"_ _12\"> </span>Se define co<span class=\"_ _0\"></span>mo el r<span class=\"_ _0\"></span>iesgo de <span class=\"_ _b\"></span>que el valor <span class=\"_ _0\"></span>razonable o <span class=\"_ _0\"></span>los flu<span class=\"_ _0\"></span>jos de ef<span class=\"_ _0\"></span>ectivo futuros <span class=\"_ _0\"></span>de un<span class=\"_ _0\"></span> instrumento fi<span class=\"_ _0\"></span>nanciero puedan variar debido a los cambios en los tipos de cambio, los tipos de inter\u00e9s u otros riesgos de precio. Riesgo de tipo de cambio El <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>tipo <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>cambio <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>riesgo<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>azonable <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _9\"></span>f<span class=\"_ _0\"></span>uturos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>una exposici\u00f3n <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>uedan <span class=\"_ _1\"></span>fluctuar <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>consecuencia <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>variaciones <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>tipos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambio. <span class=\"_ _1\"></span>L<span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>exposici\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el Grupo al rie<span class=\"_ _0\"></span>sgo de t<span class=\"_ _0\"></span>ipo de <span class=\"_ _0\"></span>cambio afecta <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>a las <span class=\"_ _0\"></span>actividades de e<span class=\"_ _0\"></span>xplotaci\u00f3n del<span class=\"_ _0\"></span> Grupo (cuan<span class=\"_ _0\"></span>do el ingreso <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>gasto <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>realizan <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>una <span class=\"_ _9\"> </span>moneda <span class=\"_ _8\"> </span>distinta <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>eu<span class=\"_ _1\"></span>ro) <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>inversiones <span class=\"_ _9\"> </span>netas <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>sociedades dependientes en el extranjero cuya moneda es distinta al euro. Parte <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>flujos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>efectiv<span class=\"_ _0\"></span>o <span class=\"_ _9\"> </span>futuros <span class=\"_ _9\"> </span>(ingresos, <span class=\"_ _9\"></span>gastos <span class=\"_ _9\"> </span>y, <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>menor <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>edida, <span class=\"_ _9\"> </span>inversiones) <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>encuentran determinados <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>onedas <span class=\"_ _9\"> </span>distintas <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>euro, <span class=\"_ _9\"> </span>incluyendo <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>ord<span class=\"_ _1\"></span>en <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>magnitud, <span class=\"_ _9\"> </span>libras <span class=\"_ _9\"> </span>esterlinas<span class=\"_ _a\"></span>, <span class=\"_ _9\"> </span>d\u00f3lares estadounidenses <span class=\"_ _1\"></span>y otras, <span class=\"_ _1\"></span>como p<span class=\"_ _1\"></span>esos colombianos. <span class=\"_ _1\"></span>Actualmente <span class=\"_ _1\"></span>el Grupo <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>realiza<span class=\"ls11\">ndo</span> transacciones de cobertura de <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>cambio si bien, de <span class=\"_ _b\"></span>forma espec\u00edfica, se est\u00e1 <span class=\"_ _0\"></span>monitorizando el rie<span class=\"_ _0\"></span>sgo de t<span class=\"_ _0\"></span>ipo de cambi<span class=\"_ _0\"></span>o en relaci\u00f3n <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on la <span class=\"_ _b\"></span>sociedad dependiente <span class=\"_ _0\"></span>Coffetek, <span class=\"_ _0\"></span>Ltd. <span class=\"_ _0\"></span>y la libra <span class=\"_ _b\"></span>este<span class=\"_ _1\"></span>rlina Cabe <span class=\"_ _b\"></span>destacar que <span class=\"_ _0\"></span>la mayor <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>arte <span class=\"_ _0\"></span>de las <span class=\"_ _a\"></span>transacciones <span class=\"_ _1\"></span>(ingresos <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>gastos) <span class=\"_ _a\"></span>de<span class=\"ls12\">l <span class=\"_ _a\"></span></span>Grupo <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>generan <span class=\"_ _a\"></span><span class=\"ls11\">en <span class=\"_ _1\"></span></span>euros <span class=\"_ _a\"></span>(porcentaje <span class=\"_ _a\"></span>cercano <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>85% <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>ambos casos).   <span class=\"_ _12\"> </span>A 31 de diciembre de 2023, respecto a las sociedades dependientes en el extr<span class=\"_ _0\"></span>anjero <span class=\"_ _1\"></span>cuya moneda es distinta al <span class=\"_ _7\"></span>euro, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>inversiones <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>etas <span class=\"_ _a\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Reino <span class=\"_ _7\"></span>Unido, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>Colombia <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>Estados <span class=\"_ _a\"></span>Unidos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Am\u00e9rica ascienden al equivalente a 12.<span class=\"_ _0\"></span>807, 2.314 y 1.567 miles de<span class=\"_ _0\"></span> euros respectiva y aproxi<span class=\"_ _0\"></span>madamente. (12.148, 860 y 812 miles <span class=\"_ _0\"></span>de euros e<span class=\"_ _0\"></span>n 2022). <span class=\"_ _0\"></span>Asimismo, su efectiv<span class=\"_ _0\"></span>o y sus pasivos <span class=\"_ _0\"></span>por arrendamientos agr<span class=\"_ _0\"></span>egados ascienden al <span class=\"_ _1\"></span>equivalente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>748 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>511 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros, <span class=\"_ _1\"></span>respectivamente <span class=\"_ _1\"></span>(2.163 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>1.665 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>2022). <span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>dicha fecha, otros <span class=\"_ _b\"></span>saldos deudores <span class=\"_ _b\"></span>y acreedores <span class=\"_ _b\"></span>en moneda <span class=\"_ _0\"></span>extranjera <span class=\"_ _b\"></span>del resto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>scienden <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>equivalente a 786 <span class=\"ls17\">y <span class=\"ls0\">6<span class=\"_ _0\"></span>68 miles de euros (735 y 441 miles de euros en 2022). </span></span> <span class=\"_ _12\"> </span>Los Administradores de<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>Sociedad do<span class=\"_ _0\"></span>minante estiman <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el efecto <span class=\"_ _0\"></span>de las <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>ariaciones <span class=\"_ _0\"></span>de un 5% en los <span class=\"_ _0\"></span>tipos de <span class=\"_ _b\"></span>cambio <span class=\"_ _0\"></span>euro-libra <span class=\"_ _b\"></span>esterlina <span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>euro-d\u00f3lar e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>resultado <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ej<span class=\"_ _1\"></span>ercicio <span class=\"_ _b\"></span>ser\u00eda <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nferior <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>150 <span class=\"_ _b\"></span>miles d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>euros <span class=\"_ _0\"></span>(tanto al <span class=\"_ _a\"></span>alza <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>baja), <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>ambos <span class=\"_ _a\"></span>casos.<span class=\"_ _1\"></span> <span class=\"_ _7\"></span><span class=\"ffa\">Adicionalmente, <span class=\"_ _1\"></span>tend<span class=\"_ _1\"></span>r\u00edan <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>efecto <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cDiferencias <span class=\"_ _a\"></span>de </span>conversi\u00f3n\u201d del patrimonio neto inferior a <span class=\"ff3\">700 miles de euros (tanto al alza como a la baja). </span>Consid\u00e9rese lo i<span class=\"_ _0\"></span>ndicado en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Nota 13.<span class=\"ls11\">10</span> respecto a<span class=\"_ _0\"></span> los <span class=\"_ _0\"></span>riesgos a <span class=\"_ _0\"></span>los que<span class=\"_ _0\"></span> se enfr<span class=\"_ _0\"></span>enta el <span class=\"_ _0\"></span>Grupo Azkoyen <span class=\"_ _0\"></span>como consecuencia del Brexit y, en su caso, el posible impacto en los estados finan<span class=\"_ _0\"></span>cieros<span class=\"_ _1\"></span>. Riesgo de tipo de inter\u00e9s  <span class=\"_ _12\"> </span>El <span class=\"_ _9\"> </span>riesgo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>tipo <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>inter\u00e9s <span class=\"_ _6\"></span>es <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>riesgo <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>valo<span class=\"_ _1\"></span>r <span class=\"_ _6\"></span>raz<span class=\"_ _1\"></span>onable <span class=\"_ _9\"></span>o <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _9\"></span>flujos <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _9\"> </span>futuros <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>un instrumento <span class=\"_ _9\"> </span>financiero <span class=\"_ _8\"> </span>puedan <span class=\"_ _9\"> </span>fl<span class=\"_ _1\"></span>uctuar <span class=\"_ _9\"> </span>como <span class=\"_ _8\"> </span>consecuencia <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _9\"> </span>variaciones <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _8\"> </span>tipos <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>inter\u00e9s <span class=\"_ _8\"> </span>de mercado. <span class=\"_ _1\"></span>La exposici\u00f3n del <span class=\"_ _1\"></span>Grupo a <span class=\"_ _1\"></span>dicho riesg<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>refiere b\u00e1sicamente <span class=\"_ _1\"></span>a las <span class=\"_ _1\"></span>obligaciones a largo <span class=\"_ _1\"></span>plazo con tipos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _b\"></span>vari<span class=\"_ _1\"></span>ables. <span class=\"_ _0\"></span>El <span class=\"_ _b\"></span>Grup<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>g<span class=\"_ _1\"></span>estiona <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>ste <span class=\"_ _b\"></span>riesgo<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>tipo de <span class=\"_ _b\"></span>inter\u00e9s limitando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>deuda <span class=\"_ _b\"></span>financie<span class=\"_ _1\"></span>ra. <span class=\"_ _0\"></span>V\u00e9ase la Nota 15 <span class=\"ls11\">en</span> referencia a la sensibilidad de los pasivos financieros a variaciones en el tipo de inter\u00e9s. b) <span class=\"_ _f\"> </span>Riesgo de liquidez  <span class=\"_ _12\"> </span>Se refiere <span class=\"_ _0\"></span>al riesgo <span class=\"_ _0\"></span>de que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo encuentre dificultade<span class=\"_ _0\"></span>s para d<span class=\"_ _0\"></span>esinvertir en <span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>n instru<span class=\"_ _0\"></span>mento financiero <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on la<span class=\"_ _0\"></span> suficiente rapi<span class=\"_ _0\"></span>dez s<span class=\"_ _0\"></span>in i<span class=\"_ _0\"></span>ncurrir <span class=\"_ _b\"></span>en costes a<span class=\"_ _0\"></span>dicionales <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ignificativos <span class=\"_ _b\"></span>o al <span class=\"_ _0\"></span>riesgo <span class=\"_ _0\"></span>asociado <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>no <span class=\"_ _b\"></span>dis<span class=\"_ _1\"></span>poner <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> l<span class=\"_ _0\"></span>iquidez en el momento en el que se tiene que hacer frente a las obligaciones de pa<span class=\"ls11\">go.</span> La <span class=\"_ _1\"></span>pol\u00edtica <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _1\"></span>Azkoyen <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>mantener <span class=\"_ _1\"></span>tesorer\u00eda <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>instrume<span class=\"_ _1\"></span>ntos a<span class=\"_ _1\"></span>ltamente l<span class=\"_ _1\"></span>\u00edquidos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>especulativos <span class=\"_ _1\"></span>a corto plazo/con <span class=\"_ _0\"></span>vencimiento in<span class=\"_ _0\"></span>ferior a <span class=\"_ _0\"></span>12 mese<span class=\"_ _0\"></span>s, a trav\u00e9s <span class=\"_ _0\"></span>de entidades <span class=\"_ _0\"></span>financieras d<span class=\"_ _0\"></span>e prime<span class=\"_ _0\"></span>r orden <span class=\"_ _0\"></span>para pod<span class=\"_ _0\"></span>er cumplir <span class=\"_ _9\"> </span>sus <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>ompromisos <span class=\"_ _9\"> </span>futuros, <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>seguimiento <span class=\"_ _9\"> </span>con<span class=\"_ _1\"></span>tinuado <span class=\"_ _9\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>es<span class=\"_ _1\"></span>tructura <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>balance, <span class=\"_ _9\"> </span>po<span class=\"_ _1\"></span>r <span class=\"_ _9\"> </span>plazos <span class=\"_ _9\"> </span>de vencimiento, detectando de forma anticipada l<span class=\"_ _0\"></span>a eventualidad de estructura<span class=\"_ _0\"></span>s inadecuadas de liquidez a<span class=\"_ _0\"></span> corto y medio <span class=\"_ _7\"></span>plazo, <span class=\"_ _a\"></span>todo <span class=\"_ _7\"></span>ello <span class=\"_ _7\"></span>adoptando <span class=\"_ _7\"></span>una <span class=\"_ _a\"></span>estrategia <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>onceda <span class=\"_ _a\"></span>estabilidad <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>fuent<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>financiaci\u00f3n, <span class=\"_ _7\"></span>as\u00ed como  la <span class=\"_ _24\"> </span>contrataci\u00f3n  d<span class=\"_ _1\"></span>e  facilidades  crediticias  comprometidas <span class=\"_ _24\"> </span>po<span class=\"_ _1\"></span>r  importe  suficiente  para  s<span class=\"_ _1\"></span>oportar  las necesidades <span class=\"_ _7\"></span>previstas<span class=\"ls13\">. <span class=\"_ _6\"></span><span class=\"ls22\">En</span></span> <span class=\"_ _6\"></span>este <span class=\"_ _7\"></span>sentido, <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>cierre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>3 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>tesorer\u00eda <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>muestra <span class=\"_ _7\"></span>el balance y las facilidades crediticias en las condiciones que se explican <span class=\"ls11\">en</span> <span class=\"ls23\">la</span> Not<span class=\"_ _1\"></span>a 15. c) <span class=\"_ _e\"> </span>Riesgo de cr\u00e9dito El <span class=\"_ _6\"></span>ri<span class=\"_ _1\"></span>esgo <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>cr\u00e9dito <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>produce <span class=\"_ _9\"> </span>por <span class=\"_ _6\"></span>la <span class=\"_ _9\"></span>posible <span class=\"_ _7\"></span>p\u00e9<span class=\"_ _1\"></span>rdida <span class=\"_ _6\"></span>causada <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _6\"></span>el <span class=\"_ _9\"></span>incumplimiento <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _6\"></span>obligaciones contractuales de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>contrapartes <span class=\"_ _0\"></span>del Grup<span class=\"_ _0\"></span>o, es <span class=\"_ _b\"></span>decir, por l<span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>osibilidad de <span class=\"_ _b\"></span>no recuperar <span class=\"_ _0\"></span>los activos <span class=\"_ _b\"></span>fin<span class=\"_ _1\"></span>ancieros por el importe contabilizado y en el plazo establecido.  <span class=\"_ _12\"> </span>Los <span class=\"_ _1\"></span>principales a<span class=\"_ _1\"></span>ctivos financieros <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>Azkoyen <span class=\"_ _1\"></span>son sald<span class=\"_ _1\"></span>os de<span class=\"_ _1\"></span> caja <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>efectivo, <span class=\"_ _1\"></span>deudores comerciales <span class=\"_ _1\"></span>y otras cuentas a cobrar e inversiones, que representan la exposici\u00f3n m\u00e1xima del Grupo al riesgo de cr\u00e9dito.  <span class=\"_ _12\"> </span>El <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>Az<span class=\"_ _1\"></span>koyen <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>atribuible <span class=\"_ _a\"></span>principalmente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>deudas <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omerciales. <span class=\"_ _1\"></span>Los <span class=\"_ _1\"></span>importes se <span class=\"_ _a\"></span>reflejan <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>balance <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>situaci\u00f3n <span class=\"_ _7\"></span>consolidado <span class=\"_ _a\"></span>netos <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>provisiones <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>ara <span class=\"_ _a\"></span>insolvencias, <span class=\"_ _a\"></span>estimadas <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>la Alta <span class=\"_ _9\"></span>Direcci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _9\"> </span>Grupo <span class=\"_ _6\"></span>en <span class=\"_ _9\"> </span>funci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _9\"> </span>experiencia <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>ejercicios <span class=\"_ _9\"></span>anterior<span class=\"_ _0\"></span>es<span class=\"_ _a\"></span>, <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>su <span class=\"_ _9\"></span>antig\u00fcedad <span class=\"_ _9\"></span>y <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>su<span class=\"_ _0\"></span> valoraci\u00f3n del entorno econ\u00f3mico actual. Ese ser\u00eda el importe m\u00e1ximo de exposici\u00f3n a este riesgo.  <span class=\"_ _12\"> </span>En <span class=\"_ _8\"> </span>general, <span class=\"_ _8\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _8\"> </span>Grupo <span class=\"_ _8\"> </span>Azkoyen <span class=\"_ _d\"> </span>no <span class=\"_ _8\"> </span>tiene <span class=\"_ _8\"> </span>una <span class=\"_ _8\"> </span>c<span class=\"_ _1\"></span>oncentraci\u00f3n <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>ignificativa <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"> </span>riesgo <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>cr\u00e9dito, <span class=\"_ _8\"> </span>e<span class=\"_ _1\"></span>stando <span class=\"_ _9\"> </span>la exposici\u00f3n <span class=\"_ _7\"></span>distribuida <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>distin<span class=\"_ _1\"></span>tos <span class=\"_ _a\"></span>negocios <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>g<span class=\"_ _1\"></span>ran <span class=\"_ _a\"></span>n\u00famero <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>contrapartes <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>clientes.<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>El <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>tiene instaurada <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>pol\u00edtica <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cr\u00e9dito <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>exposici\u00f3n <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>riesgo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>cobro <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>gestionada <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>urso <span class=\"_ _a\"></span>normal <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la actividad. <span class=\"_ _a\"></span>Se <span class=\"_ _1\"></span>realizan <span class=\"_ _a\"></span>evaluaciones <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>tod<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>clientes <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>requieren <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>l\u00edmite <span class=\"_ _1\"></span>superior <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>un determinado <span class=\"_ _9\"></span>importe. <span class=\"_ _9\"></span>Asimis<span class=\"_ _0\"></span>mo, <span class=\"_ _9\"> </span>la <span class=\"_ _9\"></span>pr\u00e1ct<span class=\"_ _0\"></span>ica <span class=\"_ _9\"> </span>habitual <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>las <span class=\"_ _6\"></span>so<span class=\"_ _1\"></span>ciedades <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _9\"></span>componen <span class=\"_ _9\"> </span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _6\"></span>(s<span class=\"_ _1\"></span>alvo <span class=\"_ _9\"> </span>el Subgrupo Primion y, en menor medida, <span class=\"_ _1\"></span>Coges, S.p.A.) es cubrir parcialmente el riesgo de impago a trav\u00e9s de la contrataci\u00f3n <span class=\"_ _1\"></span>de seguros d<span class=\"_ _1\"></span>e cr\u00e9dito y<span class=\"_ _1\"></span> cauci\u00f3n. <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>el caso de<span class=\"_ _1\"></span>l Su<span class=\"_ _1\"></span>bgrupo Primion, al <span class=\"_ _1\"></span>igual que e<span class=\"_ _1\"></span>n el resto <span class=\"_ _1\"></span>del Grupo,  no  hay  una  concentr<span class=\"_ _0\"></span>aci\u00f3n  significativa  de  riesgo <span class=\"_ _d\"> </span>de  cr\u00e9dito  y  entre  los  clientes  se<span class=\"_ _0\"></span>  encuentran Administraciones P\u00fablicas y grandes corporaciones.<span class=\"_ _2a\"> </span> El ries<span class=\"_ _1\"></span>go de c<span class=\"_ _1\"></span>r\u00e9dito de fondos <span class=\"_ _1\"></span>l\u00edquidos es<span class=\"_ _1\"></span> limitado porque<span class=\"_ _1\"></span> las contrapartes <span class=\"_ _1\"></span>son entidades <span class=\"_ _1\"></span>bancarias a <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>que<span class=\"_ _0\"></span> las agencias de calificaci\u00f3n crediticia internacionales han asignado altas califi<span class=\"_ _0\"></span>caciones.<span class=\"_ _1\"></span> Los <span class=\"_ _a\"></span>Administradores <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _7\"></span>estiman <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>20<span class=\"_ _1\"></span>23 <span class=\"_ _a\"></span>no <span class=\"_ _7\"></span>existen <span class=\"_ _a\"></span>activos significativos que pudieran encontrarse deteriorados respecto de su valor neto en<span class=\"_ _0\"></span> libros.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "a)<span class=\"ls0\"> <span class=\"_ _e\"> </span>Riesgos de mercado </span> <span class=\"_ _12\"> </span>Se define co<span class=\"_ _0\"></span>mo el r<span class=\"_ _0\"></span>iesgo de <span class=\"_ _b\"></span>que el valor <span class=\"_ _0\"></span>razonable o <span class=\"_ _0\"></span>los flu<span class=\"_ _0\"></span>jos de ef<span class=\"_ _0\"></span>ectivo futuros <span class=\"_ _0\"></span>de un<span class=\"_ _0\"></span> instrumento fi<span class=\"_ _0\"></span>nanciero puedan variar debido a los cambios en los tipos de cambio, los tipos de inter\u00e9s u otros riesgos de precio. Riesgo de tipo de cambio El <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>tipo <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>cambio <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>riesgo<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>azonable <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _9\"></span>f<span class=\"_ _0\"></span>uturos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>una exposici\u00f3n <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>uedan <span class=\"_ _1\"></span>fluctuar <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>consecuencia <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>variaciones <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>tipos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambio. <span class=\"_ _1\"></span>L<span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>exposici\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el Grupo al rie<span class=\"_ _0\"></span>sgo de t<span class=\"_ _0\"></span>ipo de <span class=\"_ _0\"></span>cambio afecta <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>a las <span class=\"_ _0\"></span>actividades de e<span class=\"_ _0\"></span>xplotaci\u00f3n del<span class=\"_ _0\"></span> Grupo (cuan<span class=\"_ _0\"></span>do el ingreso <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>gasto <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>realizan <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>una <span class=\"_ _9\"> </span>moneda <span class=\"_ _8\"> </span>distinta <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>eu<span class=\"_ _1\"></span>ro) <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>inversiones <span class=\"_ _9\"> </span>netas <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>sociedades dependientes en el extranjero cuya moneda es distinta al euro. Parte <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>flujos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>efectiv<span class=\"_ _0\"></span>o <span class=\"_ _9\"> </span>futuros <span class=\"_ _9\"> </span>(ingresos, <span class=\"_ _9\"></span>gastos <span class=\"_ _9\"> </span>y, <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>menor <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>edida, <span class=\"_ _9\"> </span>inversiones) <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>encuentran determinados <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>onedas <span class=\"_ _9\"> </span>distintas <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>euro, <span class=\"_ _9\"> </span>incluyendo <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>ord<span class=\"_ _1\"></span>en <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>magnitud, <span class=\"_ _9\"> </span>libras <span class=\"_ _9\"> </span>esterlinas<span class=\"_ _a\"></span>, <span class=\"_ _9\"> </span>d\u00f3lares estadounidenses <span class=\"_ _1\"></span>y otras, <span class=\"_ _1\"></span>como p<span class=\"_ _1\"></span>esos colombianos. <span class=\"_ _1\"></span>Actualmente <span class=\"_ _1\"></span>el Grupo <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>realiza<span class=\"ls11\">ndo</span> transacciones de cobertura de <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>cambio si bien, de <span class=\"_ _b\"></span>forma espec\u00edfica, se est\u00e1 <span class=\"_ _0\"></span>monitorizando el rie<span class=\"_ _0\"></span>sgo de t<span class=\"_ _0\"></span>ipo de cambi<span class=\"_ _0\"></span>o en relaci\u00f3n <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on la <span class=\"_ _b\"></span>sociedad dependiente <span class=\"_ _0\"></span>Coffetek, <span class=\"_ _0\"></span>Ltd. <span class=\"_ _0\"></span>y la libra <span class=\"_ _b\"></span>este<span class=\"_ _1\"></span>rlina Cabe <span class=\"_ _b\"></span>destacar que <span class=\"_ _0\"></span>la mayor <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>arte <span class=\"_ _0\"></span>de las <span class=\"_ _a\"></span>transacciones <span class=\"_ _1\"></span>(ingresos <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>gastos) <span class=\"_ _a\"></span>de<span class=\"ls12\">l <span class=\"_ _a\"></span></span>Grupo <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>generan <span class=\"_ _a\"></span><span class=\"ls11\">en <span class=\"_ _1\"></span></span>euros <span class=\"_ _a\"></span>(porcentaje <span class=\"_ _a\"></span>cercano <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>85% <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>ambos casos).   <span class=\"_ _12\"> </span>A 31 de diciembre de 2023, respecto a las sociedades dependientes en el extr<span class=\"_ _0\"></span>anjero <span class=\"_ _1\"></span>cuya moneda es distinta al <span class=\"_ _7\"></span>euro, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>inversiones <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>etas <span class=\"_ _a\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Reino <span class=\"_ _7\"></span>Unido, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>Colombia <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>Estados <span class=\"_ _a\"></span>Unidos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Am\u00e9rica ascienden al equivalente a 12.<span class=\"_ _0\"></span>807, 2.314 y 1.567 miles de<span class=\"_ _0\"></span> euros respectiva y aproxi<span class=\"_ _0\"></span>madamente. (12.148, 860 y 812 miles <span class=\"_ _0\"></span>de euros e<span class=\"_ _0\"></span>n 2022). <span class=\"_ _0\"></span>Asimismo, su efectiv<span class=\"_ _0\"></span>o y sus pasivos <span class=\"_ _0\"></span>por arrendamientos agr<span class=\"_ _0\"></span>egados ascienden al <span class=\"_ _1\"></span>equivalente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>748 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>511 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros, <span class=\"_ _1\"></span>respectivamente <span class=\"_ _1\"></span>(2.163 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>1.665 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>2022). <span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>dicha fecha, otros <span class=\"_ _b\"></span>saldos deudores <span class=\"_ _b\"></span>y acreedores <span class=\"_ _b\"></span>en moneda <span class=\"_ _0\"></span>extranjera <span class=\"_ _b\"></span>del resto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>scienden <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>equivalente a 786 <span class=\"ls17\">y <span class=\"ls0\">6<span class=\"_ _0\"></span>68 miles de euros (735 y 441 miles de euros en 2022). </span></span> <span class=\"_ _12\"> </span>Los Administradores de<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>Sociedad do<span class=\"_ _0\"></span>minante estiman <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el efecto <span class=\"_ _0\"></span>de las <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>ariaciones <span class=\"_ _0\"></span>de un 5% en los <span class=\"_ _0\"></span>tipos de <span class=\"_ _b\"></span>cambio <span class=\"_ _0\"></span>euro-libra <span class=\"_ _b\"></span>esterlina <span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>euro-d\u00f3lar e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>resultado <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ej<span class=\"_ _1\"></span>ercicio <span class=\"_ _b\"></span>ser\u00eda <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nferior <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>150 <span class=\"_ _b\"></span>miles d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>euros <span class=\"_ _0\"></span>(tanto al <span class=\"_ _a\"></span>alza <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>baja), <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>ambos <span class=\"_ _a\"></span>casos.<span class=\"_ _1\"></span> <span class=\"_ _7\"></span><span class=\"ffa\">Adicionalmente, <span class=\"_ _1\"></span>tend<span class=\"_ _1\"></span>r\u00edan <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>efecto <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cDiferencias <span class=\"_ _a\"></span>de </span>conversi\u00f3n\u201d del patrimonio neto inferior a <span class=\"ff3\">700 miles de euros (tanto al alza como a la baja). </span>Consid\u00e9rese lo i<span class=\"_ _0\"></span>ndicado en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Nota 13.<span class=\"ls11\">10</span> respecto a<span class=\"_ _0\"></span> los <span class=\"_ _0\"></span>riesgos a <span class=\"_ _0\"></span>los que<span class=\"_ _0\"></span> se enfr<span class=\"_ _0\"></span>enta el <span class=\"_ _0\"></span>Grupo Azkoyen <span class=\"_ _0\"></span>como consecuencia del Brexit y, en su caso, el posible impacto en los estados finan<span class=\"_ _0\"></span>cieros<span class=\"_ _1\"></span>. Riesgo de tipo de inter\u00e9s  <span class=\"_ _12\"> </span>El <span class=\"_ _9\"> </span>riesgo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>tipo <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>inter\u00e9s <span class=\"_ _6\"></span>es <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>riesgo <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>valo<span class=\"_ _1\"></span>r <span class=\"_ _6\"></span>raz<span class=\"_ _1\"></span>onable <span class=\"_ _9\"></span>o <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _9\"></span>flujos <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _9\"> </span>futuros <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>un instrumento <span class=\"_ _9\"> </span>financiero <span class=\"_ _8\"> </span>puedan <span class=\"_ _9\"> </span>fl<span class=\"_ _1\"></span>uctuar <span class=\"_ _9\"> </span>como <span class=\"_ _8\"> </span>consecuencia <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _9\"> </span>variaciones <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _8\"> </span>tipos <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>inter\u00e9s <span class=\"_ _8\"> </span>de mercado. <span class=\"_ _1\"></span>La exposici\u00f3n del <span class=\"_ _1\"></span>Grupo a <span class=\"_ _1\"></span>dicho riesg<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>refiere b\u00e1sicamente <span class=\"_ _1\"></span>a las <span class=\"_ _1\"></span>obligaciones a largo <span class=\"_ _1\"></span>plazo con tipos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _b\"></span>vari<span class=\"_ _1\"></span>ables. <span class=\"_ _0\"></span>El <span class=\"_ _b\"></span>Grup<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>g<span class=\"_ _1\"></span>estiona <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>ste <span class=\"_ _b\"></span>riesgo<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>tipo de <span class=\"_ _b\"></span>inter\u00e9s limitando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>deuda <span class=\"_ _b\"></span>financie<span class=\"_ _1\"></span>ra. <span class=\"_ _0\"></span>V\u00e9ase la Nota 15 <span class=\"ls11\">en</span> referencia a la sensibilidad de los pasivos financieros a variaciones en el tipo de inter\u00e9s. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "b) <span class=\"_ _f\"> </span>Riesgo de liquidez  <span class=\"_ _12\"> </span>Se refiere <span class=\"_ _0\"></span>al riesgo <span class=\"_ _0\"></span>de que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo encuentre dificultade<span class=\"_ _0\"></span>s para d<span class=\"_ _0\"></span>esinvertir en <span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>n instru<span class=\"_ _0\"></span>mento financiero <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on la<span class=\"_ _0\"></span> suficiente rapi<span class=\"_ _0\"></span>dez s<span class=\"_ _0\"></span>in i<span class=\"_ _0\"></span>ncurrir <span class=\"_ _b\"></span>en costes a<span class=\"_ _0\"></span>dicionales <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ignificativos <span class=\"_ _b\"></span>o al <span class=\"_ _0\"></span>riesgo <span class=\"_ _0\"></span>asociado <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>no <span class=\"_ _b\"></span>dis<span class=\"_ _1\"></span>poner <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> l<span class=\"_ _0\"></span>iquidez en el momento en el que se tiene que hacer frente a las obligaciones de pa<span class=\"ls11\">go.</span> La <span class=\"_ _1\"></span>pol\u00edtica <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _1\"></span>Azkoyen <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>mantener <span class=\"_ _1\"></span>tesorer\u00eda <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>instrume<span class=\"_ _1\"></span>ntos a<span class=\"_ _1\"></span>ltamente l<span class=\"_ _1\"></span>\u00edquidos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>especulativos <span class=\"_ _1\"></span>a corto plazo/con <span class=\"_ _0\"></span>vencimiento in<span class=\"_ _0\"></span>ferior a <span class=\"_ _0\"></span>12 mese<span class=\"_ _0\"></span>s, a trav\u00e9s <span class=\"_ _0\"></span>de entidades <span class=\"_ _0\"></span>financieras d<span class=\"_ _0\"></span>e prime<span class=\"_ _0\"></span>r orden <span class=\"_ _0\"></span>para pod<span class=\"_ _0\"></span>er cumplir <span class=\"_ _9\"> </span>sus <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>ompromisos <span class=\"_ _9\"> </span>futuros, <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>seguimiento <span class=\"_ _9\"> </span>con<span class=\"_ _1\"></span>tinuado <span class=\"_ _9\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>es<span class=\"_ _1\"></span>tructura <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>balance, <span class=\"_ _9\"> </span>po<span class=\"_ _1\"></span>r <span class=\"_ _9\"> </span>plazos <span class=\"_ _9\"> </span>de vencimiento, detectando de forma anticipada l<span class=\"_ _0\"></span>a eventualidad de estructura<span class=\"_ _0\"></span>s inadecuadas de liquidez a<span class=\"_ _0\"></span> corto y medio <span class=\"_ _7\"></span>plazo, <span class=\"_ _a\"></span>todo <span class=\"_ _7\"></span>ello <span class=\"_ _7\"></span>adoptando <span class=\"_ _7\"></span>una <span class=\"_ _a\"></span>estrategia <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>onceda <span class=\"_ _a\"></span>estabilidad <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>fuent<span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>financiaci\u00f3n, <span class=\"_ _7\"></span>as\u00ed como  la <span class=\"_ _24\"> </span>contrataci\u00f3n  d<span class=\"_ _1\"></span>e  facilidades  crediticias  comprometidas <span class=\"_ _24\"> </span>po<span class=\"_ _1\"></span>r  importe  suficiente  para  s<span class=\"_ _1\"></span>oportar  las necesidades <span class=\"_ _7\"></span>previstas<span class=\"ls13\">. <span class=\"_ _6\"></span><span class=\"ls22\">En</span></span> <span class=\"_ _6\"></span>este <span class=\"_ _7\"></span>sentido, <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>cierre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>3 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>tesorer\u00eda <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>muestra <span class=\"_ _7\"></span>el balance y las facilidades crediticias en las condiciones que se explican <span class=\"ls11\">en</span> <span class=\"ls23\">la</span> Not<span class=\"_ _1\"></span>a 15. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "c)  Riesgo de cr\u00e9dito El riesgo de cr\u00e9dito se produce  por la posible p\u00e9rdida causada por el incumplimiento de las obligaciones contractuales de las contrapartes del Grupo, es decir, por la posibilidad de no recuperar los activos financieros por el importe contabilizado y en el plazo establecido.   Los principales activos financieros del Grupo Azkoyen son saldos de caja y efectivo, deudores comerciales y otras cuentas a cobrar e inversiones, que representan la exposici\u00f3n m\u00e1xima del Grupo al riesgo de cr\u00e9dito.   El riesgo de cr\u00e9dito del Grupo Azkoyen es atribuible principalmente a sus deudas comerciales. Los importes se reflejan en el balance de situaci\u00f3n consolidado netos de provisiones para insolvencias, estimadas por la Alta Direcci\u00f3n del  Grupo en  funci\u00f3n de la  experiencia de  ejercicios anteriores, de  su antig\u00fcedad y de su valoraci\u00f3n del entorno econ\u00f3mico actual. Ese ser\u00eda el importe m\u00e1ximo de exposici\u00f3n a este riesgo.   En  general,  el  Grupo  Azkoyen  no  tiene  una  concentraci\u00f3n  significativa  de  riesgo  de  cr\u00e9dito,  estando  la exposici\u00f3n distribuida entre distintos negocios y un gran n\u00famero de contrapartes y clientes. El Grupo tiene instaurada una pol\u00edtica de cr\u00e9dito y la exposici\u00f3n al riesgo de cobro es gestionada en el curso normal de la actividad. Se realizan evaluaciones de cr\u00e9ditos para todos los clientes que requieren un l\u00edmite superior a un determinado importe. Asimismo,  la pr\u00e1ctica  habitual de las sociedades que componen  el Grupo (salvo  el Subgrupo Primion y, en menor medida, Coges, S.p.A.) es cubrir parcialmente el riesgo de impago a trav\u00e9s de la contrataci\u00f3n de seguros de cr\u00e9dito y cauci\u00f3n. En el caso del Subgrupo Primion, al igual que en el resto del Grupo,  no  hay  una  concentraci\u00f3n  significativa  de  riesgo  de  cr\u00e9dito  y  entre  los  clientes  se  encuentran Administraciones P\u00fablicas y grandes corporaciones. El riesgo de cr\u00e9dito de fondos l\u00edquidos es limitado porque las contrapartes son entidades bancarias a las que las agencias de calificaci\u00f3n crediticia internacionales han asignado altas calificaciones. Los Administradores de la Sociedad dominante estiman que al 31 de diciembre de 2023 no existen activos significativos que pudieran encontrarse deteriorados respecto de su valor neto en libros.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  }
 }
}