{
 "documentInfo": {
  "documentType": "https://xbrl.org/2021/xbrl-json",
  "features": {
   "xbrl:canonicalValues": true
  },
  "namespaces": {
   "azkoyensa": "http://azkoyensa.com/xbrl/2022",
   "ifrs-full": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
   "iso4217": "http://www.xbrl.org/2003/iso4217",
   "scheme": "http://standards.iso.org/iso/17442",
   "xbrl": "https://xbrl.org/2021"
  },
  "taxonomy": [
   "http://azkoyensa.com/xbrl/2022/959800AXZW3EBUY24W90-2024-12-31.xsd"
  ]
 },
 "facts": {
  "fact-46": {
   "value": "64212000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Goodwill",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-47": {
   "value": "63952000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Goodwill",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-48": {
   "value": "14670000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IssuedCapital",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-49": {
   "value": "14670000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IssuedCapital",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-50": {
   "value": "16090000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-51": {
   "value": "19180000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-52": {
   "value": "94055000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:RetainedEarnings",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-53": {
   "value": "85490000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:RetainedEarnings",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-54": {
   "value": "8093000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:ActivosPorDerechoDeUso",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-55": {
   "value": "7843000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:ActivosPorDerechoDeUso",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-56": {
   "value": "366000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:TreasuryShares",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-57": {
   "value": "413000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:TreasuryShares",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-58": {
   "value": "15044000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PropertyPlantAndEquipment",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-59": {
   "value": "14434000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PropertyPlantAndEquipment",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-60": {
   "value": "18595000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:ResultadoDelEjercicioAtribuidoALaEntidadDominante",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-61": {
   "value": "17335000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:ResultadoDelEjercicioAtribuidoALaEntidadDominante",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-62": {
   "value": "1055000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InvestmentProperty",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-63": {
   "value": "1092000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InvestmentProperty",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-64": {
   "value": "311000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherNoncurrentFinancialAssets",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-65": {
   "value": "380000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherNoncurrentFinancialAssets",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-66": {
   "value": "4878000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxAssets",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-67": {
   "value": "5676000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxAssets",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-68": {
   "value": "109683000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentAssets",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-69": {
   "value": "112557000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentAssets",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-70": {
   "value": "-617000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:DiferenciasDeConversion",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-71": {
   "value": "-1220000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:DiferenciasDeConversion",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-72": {
   "value": "126337000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EquityAttributableToOwnersOfParent",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-73": {
   "value": "115862000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EquityAttributableToOwnersOfParent",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-74": {
   "value": "190000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncontrollingInterests",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-75": {
   "value": "191000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncontrollingInterests",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-76": {
   "value": "126527000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-77": {
   "value": "116053000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-78": {
   "value": "912000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentProvisions",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-79": {
   "value": "1208000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentProvisions",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-80": {
   "value": "11579000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:DeudasConEntidadesDeCreditoLargoPlazo",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-81": {
   "value": "19484000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:DeudasConEntidadesDeCreditoLargoPlazo",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-82": {
   "value": "128000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:RentDeferredIncomeClassifiedAsNoncurrent",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-83": {
   "value": "144000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:RentDeferredIncomeClassifiedAsNoncurrent",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-84": {
   "value": "665000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:PasivosPorContratoLargoPlazo",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-85": {
   "value": "619000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:PasivosPorContratoLargoPlazo",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-86": {
   "value": "6350000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxLiabilities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-87": {
   "value": "6587000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxLiabilities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-88": {
   "value": "6645000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherNoncurrentLiabilities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-89": {
   "value": "7981000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherNoncurrentLiabilities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-90": {
   "value": "26279000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentLiabilities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-91": {
   "value": "36023000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentLiabilities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-92": {
   "value": "30818000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Inventories",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-93": {
   "value": "39073000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Inventories",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-94": {
   "value": "12263000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:ActivosPorContratoCortoPlazo",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-95": {
   "value": "8676000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:ActivosPorContratoCortoPlazo",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-96": {
   "value": "3718000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CurrentProvisions",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-97": {
   "value": "2943000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CurrentProvisions",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-98": {
   "value": "33288000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:TradeAndOtherCurrentReceivables",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-99": {
   "value": "36792000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:TradeAndOtherCurrentReceivables",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-100": {
   "value": "7962000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:DeudasConEntidadesDeCreditoCortoPlazo",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-101": {
   "value": "14919000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:DeudasConEntidadesDeCreditoCortoPlazo",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-102": {
   "value": "1927000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherCurrentReceivables",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-103": {
   "value": "2724000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherCurrentReceivables",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-104": {
   "value": "4026000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherCurrentLiabilities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-105": {
   "value": "4095000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherCurrentLiabilities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-106": {
   "value": "656000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CurrentTaxAssetsCurrent",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-107": {
   "value": "339000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CurrentTaxAssetsCurrent",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-108": {
   "value": "29836000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:TradeAndOtherPayablesToTradeSuppliers",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-109": {
   "value": "31743000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:TradeAndOtherPayablesToTradeSuppliers",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-110": {
   "value": "1056000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherCurrentAssets",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-111": {
   "value": "964000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherCurrentAssets",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-112": {
   "value": "7175000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:PasivosPorContratoCortoPlazo",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-113": {
   "value": "6783000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:PasivosPorContratoCortoPlazo",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-114": {
   "value": "18895000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-115": {
   "value": "13766000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-116": {
   "value": "3063000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CurrentTaxLiabilitiesCurrent",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-117": {
   "value": "2332000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CurrentTaxLiabilitiesCurrent",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-118": {
   "value": "98903000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CurrentAssets",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-119": {
   "value": "102334000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CurrentAssets",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-120": {
   "value": "55780000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CurrentLiabilities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-121": {
   "value": "62815000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CurrentLiabilities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-122": {
   "value": "208586000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Assets",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-123": {
   "value": "214891000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Assets",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-124": {
   "value": "208586000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EquityAndLiabilities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-125": {
   "value": "214891000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EquityAndLiabilities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-126": {
   "value": "199049000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Revenue",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-127": {
   "value": "192469000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Revenue",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-128": {
   "value": "1322000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-129": {
   "value": "-1084000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-130": {
   "value": "237000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherWorkPerformedByEntityAndCapitalised",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-131": {
   "value": "972000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherWorkPerformedByEntityAndCapitalised",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-132": {
   "value": "69044000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:RawMaterialsAndConsumablesUsed",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-133": {
   "value": "72615000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:RawMaterialsAndConsumablesUsed",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-134": {
   "value": "2946000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherIncome",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-135": {
   "value": "2758000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherIncome",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-136": {
   "value": "69648000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EmployeeBenefitsExpense",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-137": {
   "value": "66137000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EmployeeBenefitsExpense",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-138": {
   "value": "27569000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherExpenseByNature",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-139": {
   "value": "26514000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherExpenseByNature",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-140": {
   "value": "169000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:VariacionDeLasProvisionesDeTrafico",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-141": {
   "value": "-518000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:VariacionDeLasProvisionesDeTrafico",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-142": {
   "value": "9227000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DepreciationAndAmortisationExpense",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-143": {
   "value": "8884000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DepreciationAndAmortisationExpense",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-144": {
   "value": "16000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:ImputacionDeSubvencionesDeInmovilizadoNoFinancieroYOtras",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-145": {
   "value": "22000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:ImputacionDeSubvencionesDeInmovilizadoNoFinancieroYOtras",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-146": {
   "value": "141000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:GainsLossesOnDisposalsOfNoncurrentAssets",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-147": {
   "value": "294000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:GainsLossesOnDisposalsOfNoncurrentAssets",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-148": {
   "value": "138000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherGainsLosses",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-149": {
   "value": "120000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherGainsLosses",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-150": {
   "value": "25886000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossFromOperatingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-151": {
   "value": "23051000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossFromOperatingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-152": {
   "value": "812000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:FinanceIncome",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-153": {
   "value": "2632000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:FinanceIncome",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-154": {
   "value": "1969000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:FinanceCosts",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-155": {
   "value": "2827000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:FinanceCosts",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-156": {
   "value": "-35000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:DiferenciasDeCambio",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-157": {
   "value": "59000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:DiferenciasDeCambio",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-158": {
   "value": "-1192000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:ResultadoFinanciero",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-159": {
   "value": "-136000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:ResultadoFinanciero",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-160": {
   "value": "24694000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossBeforeTax",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-161": {
   "value": "22915000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossBeforeTax",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-162": {
   "value": "5938000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-163": {
   "value": "5419000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-164": {
   "value": "18756000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossFromContinuingOperations",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-165": {
   "value": "17496000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossFromContinuingOperations",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-166": {
   "value": "18756000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-167": {
   "value": "17496000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-168": {
   "value": "18595000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-169": {
   "value": "17335000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-170": {
   "value": "161000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossAttributableToNoncontrollingInterests",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-171": {
   "value": "161000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossAttributableToNoncontrollingInterests",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-172": {
   "value": "0.7626",
   "decimals": 4,
   "dimensions": {
    "concept": "azkoyensa:GananciasBasicasYDiluidasDeOperacionesContinuadas",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-173": {
   "value": "0.7111",
   "decimals": 4,
   "dimensions": {
    "concept": "azkoyensa:GananciasBasicasYDiluidasDeOperacionesContinuadas",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-174": {
   "value": "0.7626",
   "decimals": 4,
   "dimensions": {
    "concept": "azkoyensa:GananciasBasicasYDiluidasDeOperacionesContinuadasEInterrumpidas",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-175": {
   "value": "0.7111",
   "decimals": 4,
   "dimensions": {
    "concept": "azkoyensa:GananciasBasicasYDiluidasDeOperacionesContinuadasEInterrumpidas",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-176": {
   "value": "18756000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-177": {
   "value": "17496000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-178": {
   "value": "603000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-179": {
   "value": "458000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-180": {
   "value": "19359000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-181": {
   "value": "17954000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-182": {
   "value": "19198000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-183": {
   "value": "17793000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-184": {
   "value": "161000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-185": {
   "value": "161000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-186": {
   "value": "14670000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-187": {
   "value": "75174000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ReservasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-188": {
   "value": "-380000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-189": {
   "value": "14913000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ResultadoDelEjercicioAtribuidoALaSociedadDominanteMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-190": {
   "value": "-1678000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:AjustesPorCambiosDeValorMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-191": {
   "value": "134000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-192": {
   "value": "102833000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-193": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-194": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ReservasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-195": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-196": {
   "value": "17335000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ResultadoDelEjercicioAtribuidoALaSociedadDominanteMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-197": {
   "value": "458000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:AjustesPorCambiosDeValorMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-198": {
   "value": "161000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-199": {
   "value": "17954000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-200": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-201": {
   "value": "10408000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ReservasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-202": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-203": {
   "value": "-14913000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ResultadoDelEjercicioAtribuidoALaSociedadDominanteMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-204": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:AjustesPorCambiosDeValorMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-205": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-206": {
   "value": "-4505000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-207": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-208": {
   "value": "-23000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ReservasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-209": {
   "value": "-33000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-210": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ResultadoDelEjercicioAtribuidoALaSociedadDominanteMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-211": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:AjustesPorCambiosDeValorMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-212": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-213": {
   "value": "-56000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-214": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:OperacionesConInteresesMinoritarios2022",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-215": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:OperacionesConInteresesMinoritarios2022",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ReservasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-216": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:OperacionesConInteresesMinoritarios2022",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-217": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:OperacionesConInteresesMinoritarios2022",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ResultadoDelEjercicioAtribuidoALaSociedadDominanteMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-218": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:OperacionesConInteresesMinoritarios2022",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:AjustesPorCambiosDeValorMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-219": {
   "value": "-104000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:OperacionesConInteresesMinoritarios2022",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-220": {
   "value": "-104000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:OperacionesConInteresesMinoritarios2022",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-221": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-222": {
   "value": "-69000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ReservasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-223": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-224": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ResultadoDelEjercicioAtribuidoALaSociedadDominanteMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-225": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:AjustesPorCambiosDeValorMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-226": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-227": {
   "value": "-69000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-228": {
   "value": "14670000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-229": {
   "value": "85490000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ReservasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-230": {
   "value": "-413000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-231": {
   "value": "17335000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ResultadoDelEjercicioAtribuidoALaSociedadDominanteMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-232": {
   "value": "-1220000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:AjustesPorCambiosDeValorMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-233": {
   "value": "191000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-234": {
   "value": "116053000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-235": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-236": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ReservasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-237": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-238": {
   "value": "18595000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ResultadoDelEjercicioAtribuidoALaSociedadDominanteMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-239": {
   "value": "603000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:AjustesPorCambiosDeValorMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-240": {
   "value": "161000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-241": {
   "value": "19359000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-242": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-243": {
   "value": "8587000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ReservasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-244": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-245": {
   "value": "-17335000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ResultadoDelEjercicioAtribuidoALaSociedadDominanteMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-246": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:AjustesPorCambiosDeValorMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-247": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-248": {
   "value": "-8748000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughAppropriationOfRetainedEarnings",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-249": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-250": {
   "value": "-18000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ReservasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-251": {
   "value": "47000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-252": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ResultadoDelEjercicioAtribuidoALaSociedadDominanteMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-253": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:AjustesPorCambiosDeValorMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-254": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-255": {
   "value": "29000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-256": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:OperacionesConInteresesMinoritarios2023",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-257": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:OperacionesConInteresesMinoritarios2023",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ReservasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-258": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:OperacionesConInteresesMinoritarios2023",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-259": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:OperacionesConInteresesMinoritarios2023",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ResultadoDelEjercicioAtribuidoALaSociedadDominanteMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-260": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:OperacionesConInteresesMinoritarios2023",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:AjustesPorCambiosDeValorMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-261": {
   "value": "-162000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:OperacionesConInteresesMinoritarios2023",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-262": {
   "value": "-162000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:OperacionesConInteresesMinoritarios2023",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-263": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-264": {
   "value": "-4000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ReservasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-265": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-266": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ResultadoDelEjercicioAtribuidoALaSociedadDominanteMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-267": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:AjustesPorCambiosDeValorMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-268": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-269": {
   "value": "-4000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-270": {
   "value": "14670000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-271": {
   "value": "94055000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ReservasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-272": {
   "value": "-366000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-273": {
   "value": "18595000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:ResultadoDelEjercicioAtribuidoALaSociedadDominanteMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-274": {
   "value": "-617000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "azkoyensa:AjustesPorCambiosDeValorMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-275": {
   "value": "190000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-276": {
   "value": "126527000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-277": {
   "value": "37214000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-278": {
   "value": "15868000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-279": {
   "value": "24694000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:ResultadoConsolidadoAntesDeImpuestosDeLasOperacionesContinuadas",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-280": {
   "value": "22915000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:ResultadoConsolidadoAntesDeImpuestosDeLasOperacionesContinuadas",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-281": {
   "value": "9227000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-282": {
   "value": "8884000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-283": {
   "value": "-19000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-284": {
   "value": "-294000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-285": {
   "value": "-16000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:ImputacionDeSubvenciones",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-286": {
   "value": "-22000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:ImputacionDeSubvenciones",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-287": {
   "value": "-169000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-288": {
   "value": "288000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-289": {
   "value": "-122000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-290": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-291": {
   "value": "1505000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-292": {
   "value": "1390000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-293": {
   "value": "883000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForProvisions",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-294": {
   "value": "864000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForProvisions",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-295": {
   "value": "1969000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForFinanceCosts",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-296": {
   "value": "2827000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForFinanceCosts",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-297": {
   "value": "-812000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForFinanceIncomeCost",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-298": {
   "value": "-2632000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForFinanceIncomeCost",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-299": {
   "value": "203000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForUnrealisedForeignExchangeLossesGains",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-300": {
   "value": "-56000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForUnrealisedForeignExchangeLossesGains",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-301": {
   "value": "6894000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-302": {
   "value": "-8211000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-303": {
   "value": "-3587000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:ActivosPorContrato",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-304": {
   "value": "-1618000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:ActivosPorContrato",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-305": {
   "value": "4450000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-306": {
   "value": "-1149000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-307": {
   "value": "56000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInOtherCurrentAssets",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-308": {
   "value": "-85000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInOtherCurrentAssets",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-309": {
   "value": "438000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:PasivosPorContrato",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-310": {
   "value": "1449000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:PasivosPorContrato",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-311": {
   "value": "-2291000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-312": {
   "value": "-3629000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-313": {
   "value": "-4963000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-314": {
   "value": "-3911000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-315": {
   "value": "1279000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InterestPaidClassifiedAsOperatingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-316": {
   "value": "1142000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InterestPaidClassifiedAsOperatingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-317": {
   "value": "153000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InterestReceivedClassifiedAsOperatingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-318": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InterestReceivedClassifiedAsOperatingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-319": {
   "value": "-3778000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-320": {
   "value": "-260000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-321": {
   "value": "3788000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:InmovilizadoMaterialIntangibleEInversionesInmobiliarias",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-322": {
   "value": "4958000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:InmovilizadoMaterialIntangibleEInversionesInmobiliarias",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-323": {
   "value": "9000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:OtrosActivosFinancieros",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-324": {
   "value": "-0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:OtrosActivosFinancieros",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-325": {
   "value": "19000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-326": {
   "value": "4561000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-327": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InflowsOfCashFromInvestingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-328": {
   "value": "13000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InflowsOfCashFromInvestingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-329": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InterestReceivedClassifiedAsInvestingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-330": {
   "value": "124000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InterestReceivedClassifiedAsInvestingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-331": {
   "value": "-28272000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-332": {
   "value": "-12982000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-333": {
   "value": "-29000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:VentasComprasAccionesPropiasNeto",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-334": {
   "value": "56000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:VentasComprasAccionesPropiasNeto",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-335": {
   "value": "162000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:OperacionesConInteresesMinoritarios",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-336": {
   "value": "104000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:OperacionesConInteresesMinoritarios",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-337": {
   "value": "-0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:DisposicionesDeDeudasConEntidadesDeCredito",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-338": {
   "value": "-5401000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:DisposicionesDeDeudasConEntidadesDeCredito",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-339": {
   "value": "14821000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:CancelacionYAmortizacionDeDeudasConEntidadesDeCredito",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-340": {
   "value": "8503000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:CancelacionYAmortizacionDeDeudasConEntidadesDeCredito",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-341": {
   "value": "545000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-342": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-343": {
   "value": "1704000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:AmortizacionesDeOtrosPasivosFinancieros",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-344": {
   "value": "2264000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:AmortizacionesDeOtrosPasivosFinancieros",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-345": {
   "value": "3411000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-346": {
   "value": "3083000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-347": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-348": {
   "value": "132000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-349": {
   "value": "8748000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-350": {
   "value": "4505000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-351": {
   "value": "-35000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-352": {
   "value": "59000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-353": {
   "value": "-5129000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-354": {
   "value": "-2685000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-355": {
   "value": "13766000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-356": {
   "value": "11081000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-357": {
   "value": "18895000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-358": {
   "value": "13766000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-359": {
   "value": "18895000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:CajaYBancos",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-360": {
   "value": "13766000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:CajaYBancos",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-361": {
   "value": "18895000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:TotalEfectivoYEquivalentesAlFinalDelPeriodo",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-362": {
   "value": "13766000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "azkoyensa:TotalEfectivoYEquivalentesAlFinalDelPeriodo",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-363": {
   "value": "Azkoyen, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-454": {
   "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=\"ls14\">la </span>actual. Durante el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2024, 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=\"ls15\">, </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  t<span class=\"_ _0\"></span>ecnolog\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>electr\u00f3nica; <span class=\"_ _9\"> </span>asimismo, <span class=\"_ _9\"> </span>la <span class=\"_ _9\"></span>fabricaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>y/o<span class=\"_ _0\"></span> 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=\"_ _2d\"> </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=\"ls15\">. </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>s<span class=\"_ _1\"></span>istemas innovadores d<span class=\"_ _1\"></span>e 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>integrados <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>seg<span class=\"_ _1\"></span>uridad. 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=\"_ _2d\"> </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=\"_ _2d\"> </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=\"_ _f\"> </span>cuentas <span class=\"_ _f\"> </span>anuales <span class=\"_ _10\"> </span>consolidadas <span class=\"_ _10\"> </span>del <span class=\"_ _f\"> </span>Grupo <span class=\"_ _f\"> </span>Azkoyen <span class=\"_ _10\"> </span>del <span class=\"_ _11\"> </span>ejercicio <span class=\"_ _10\"> </span>2024<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>han <span class=\"_ _f\"> </span>sido <span class=\"_ _10\"> </span>fo<span class=\"_ _1\"></span>rmuladas <span class=\"_ _f\"> </span>p<span class=\"ls13\">or</span> <span class=\"_ _10\"> </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=\"ls13\">27</span> <span class=\"_ _1\"></span>de febrero de 2025:<span class=\"_ _2d\"> </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>Contabilidad <span class=\"_ _9\"> </span>(NIC), <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a<span class=\"ls16\">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 l<span class=\"_ _0\"></span>as cuentas anuales consoli<span class=\"_ _1\"></span>dadas adjuntas<span class=\"ls17\">.<span class=\"_ _2d\"> </span></span><span class=\"ls17\"> </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=\"_ _2d\"> </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>2024 <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=\"_ _b\"></span>contabilidad <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>2024 (NIIF-<span class=\"ls18\">UE</span>) <span class=\"_ _0\"></span>difieren <span class=\"_ _0\"></span>de los <span class=\"_ _b\"></span>utilizados por <span class=\"_ _10\"> </span>las  en<span class=\"_ _1\"></span>tidades <span class=\"_ _12\"> </span>integradas <span class=\"_ _12\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _12\"> </span>el <span class=\"_ _10\"> </span>mismo <span class=\"_ _12\"> </span>(P.G.C. <span class=\"_ _12\"> </span>u <span class=\"_ _12\"> </span>otras <span class=\"_ _10\"> </span>normativas  l<span class=\"_ _1\"></span>ocales<span class=\"_ _1\"></span>), <span class=\"_ _12\"> </span>en <span class=\"_ _12\"> </span>el <span class=\"_ _10\"> </span>proceso <span class=\"_ _12\"> </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=\"ls13\">por</span> la Uni\u00f3n Europ<span class=\"ls13\">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 2023 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>21<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls13\">de <span class=\"_ _1\"></span></span>junio <span class=\"_ _1\"></span><span class=\"ls13\">de <span class=\"_ _1\"></span>20</span>24. <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>24, <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=\"_ _1\"></span>Sociedad dominante entiende que dichas cuentas anuales ser\u00e1n aprobadas sin cambios significativos.<span class=\"_ _2d\"> </span>Responsabilidad de la informaci\u00f3n y estimaciones reali<span class=\"_ _0\"></span>zadas   <span class=\"_ _13\"> </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=\"_ _a\"></span>responsabilidad <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>Administradores<span class=\"_ _a\"></span> de la Sociedad dominante del Grupo Azkoyen.  <span class=\"_ _13\"> </span>En  las  cuentas  anuales  consolidadas  correspond<span class=\"_ _0\"></span>ientes  al <span class=\"_ _12\"> </span>ejercicio  2024  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=\"_ _a\"></span>Grupo <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=\"ls17\">. <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=\"ls19\">y <span class=\"ls13\">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=\"ls16\">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=\"ls13\">3.</span>o <span class=\"ls19\">y </span>23<span class=\"ls1a\">).<span class=\"_ _2d\"> </span></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 <span class=\"_ _0\"></span>la norma NIIF <span class=\"_ _b\"></span>15, principalmente relacionado co<span class=\"_ _0\"></span>n </span>lo siguiente (Nota 3.m): \u2013<span class=\"ff3\"> <span class=\"_ _14\"> </span>Criterios <span class=\"_ _10\"> </span>establecidos <span class=\"_ _10\"> </span>para <span class=\"_ _10\"> </span>determinar <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _10\"> </span>compromiso <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>la <span class=\"_ _10\"> </span>exigibilidad <span class=\"_ _10\"> </span>frente <span class=\"_ _f\"> </span>al <span class=\"_ _10\"> </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=\"_ _14\"> </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=\"_ _6\"></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=\"_ _14\"> </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=\"_ _14\"> </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=\"ls1a\">).</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=\"ls17\">, </span>14 <span class=\"ls16\">y </span>23<span class=\"ls1a\">).</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=\"ls1b\">3.<span class=\"_ _1\"></span></span>j<span class=\"ls1a\">).<span class=\"_ _2d\"> </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>El c<span class=\"_ _1\"></span>\u00e1lculo de otras provisiones (Nota 14<span class=\"ls1a\">).</span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>El c<span class=\"_ _1\"></span>\u00e1lculo de los precios variables de <span class=\"ffb\">compra \u201cEarn out\u201d (Nota 1</span>6, 21 y 22<span class=\"ls1c\">).<span class=\"_ _1\"></span></span><span class=\"ff1\"> </span> </span> <span class=\"_ _13\"> </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.<span class=\"_ _2d\"> </span>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 2024 <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=\"_ _13\"> </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=\"_ _7\"></span>cuentas <span class=\"_ _a\"></span>anuales <span class=\"_ _7\"></span>consolidadas <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>jercicio <span class=\"_ _a\"></span>anual <span class=\"_ _7\"></span>terminado <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>iciembre <span class=\"_ _a\"></span>de 20<span class=\"ls0\">23<span class=\"ls17\">, </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=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Uni\u00f3n <span class=\"_ _6\"></span>Europea <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>formulaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>estas <span class=\"_ _6\"></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=\"_ _1\"></span>le <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>aplicables.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Aunque <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Grupo <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=\"ls17\">. </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>24 <span class=\"_ _a\"></span>se presenta, <span class=\"_ _10\"> </span>a <span class=\"_ _12\"> </span>efectos <span class=\"_ _12\"> </span>c<span class=\"_ _1\"></span>omparativos, <span class=\"_ _10\"> </span>con <span class=\"_ _12\"> </span>la <span class=\"_ _10\"> </span>informaci\u00f3n <span class=\"_ _10\"> </span>r<span class=\"_ _0\"></span>elativa <span class=\"_ _10\"> </span>al <span class=\"_ _12\"> </span>ejercicio <span class=\"_ _10\"> </span>2023. <span class=\"_ _12\"> </span>Las <span class=\"_ _10\"> </span>cuen<span class=\"ls17\">ta</span>s <span class=\"_ _12\"> </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>23 <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\">4. </span>Moneda funcional  <span class=\"_ _13\"> </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=\"ls17\">. <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=\"ls13\">3.</span>r.<span class=\"_ _2d\"> </span>2.2 Principios de consolidaci\u00f3n a) <span class=\"_ _f\"> </span> Entidades dependientes  <span class=\"_ _13\"> </span><span class=\"ffb\">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=\"_ _2d\"> </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>2024 y <span class=\"_ _0\"></span>2023 est\u00e1n <span class=\"_ _0\"></span>detallad<span class=\"ls1b\">as</span> en los Anexos I y II.  Todas las sociedades del Grupo cierran su ejercicio social el 31 de diciembre.  <span class=\"_ _13\"> </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=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>m\u00e9todo <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>integraci\u00f3n <span class=\"_ _f\"> </span>global. <span class=\"_ _f\"> </span>Consecuentemente, <span class=\"_ _f\"> </span>todos <span class=\"_ _f\"> </span>los <span class=\"_ _10\"> </span>s<span class=\"_ _1\"></span>aldos <span class=\"_ _10\"> </span>y <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>fectos <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </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=\"_ _13\"> </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=\"_ _13\"> </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>va<span class=\"_ _1\"></span>lores <span class=\"_ _7\"></span>razonables <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>activos <span class=\"_ _6\"></span>netos <span class=\"_ _7\"></span>identificables <span class=\"_ _6\"></span>adquiridos, <span class=\"_ _7\"></span>se 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=\"_ _16\"> </span>Variaciones en el per\u00edmetro de consolidaci\u00f3n y adquisiciones de intereses minoritarios </span>En los ejercicios <span class=\"ls13\">202</span>4 y 2023 no se han producido cambios en la composici\u00f3n del Grupo.  2.3 Correcciones de errore<span class=\"_ _2d\"> </span>s 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>23.<span class=\"_ _2d\"> </span>3.<span class=\"ls0\"> <span class=\"_ _17\"> </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=\"_ _7\"></span>anuales <span class=\"_ _7\"></span>consolidadas <span class=\"_ _7\"></span>del Grupo, <span class=\"_ _d\"> </span>de  a<span class=\"_ _0\"></span>cuerdo <span class=\"_ _d\"> </span>con  lo <span class=\"_ _8\"> </span>establecido  p<span class=\"_ _0\"></span>or <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>Normas <span class=\"_ _d\"> </span>Internacionales <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>Informaci\u00f3n <span class=\"_ _8\"> </span>Fi<span class=\"_ _1\"></span>nanciera <span class=\"_ _d\"> </span>(NIIF) 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=\"_ _13\"> </span><span class=\"ff8\">Combinaci\u00f3n de negocios </span> <span class=\"_ _13\"> </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=\"_ _1\"></span>contingentes) <span class=\"_ _1\"></span>identificables <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>valores <span class=\"_ _a\"></span>razonables a <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>adquisici\u00f3n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Las <span class=\"_ _1\"></span>estimaciones <span class=\"_ _1\"></span>de los <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>alores <span class=\"_ _a\"></span>razonables <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>basan <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>juic<span class=\"_ _1\"></span>ios <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>establecen <span class=\"_ _a\"></span>mediante <span class=\"_ _7\"></span>t\u00e9cnicas <span class=\"_ _7\"></span>de medici\u00f3n <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>t<span class=\"_ _0\"></span>ambi\u00e9n <span class=\"_ _9\"></span>pueden <span class=\"_ _6\"></span>apo<span class=\"_ _1\"></span>yarse <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>tasadores <span class=\"_ _9\"> </span>independientes. <span class=\"_ _9\"></span>El <span class=\"_ _6\"></span>periodo <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>edici\u00f3n, <span class=\"_ _9\"></span>que <span class=\"_ _6\"></span>es <span class=\"_ _9\"> </span>el periodo <span class=\"_ _a\"></span>posterior <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>adquirente <span class=\"_ _a\"></span>puede <span class=\"_ _a\"></span>ajustar <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>mportes <span class=\"_ _a\"></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<span class=\"_ _1\"></span> adquisici\u00f3n conforme a la NIIF 3,<span class=\"_ _0\"></span> entre otras <span class=\"_ _b\"></span>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>contraprestaci\u00f3n <span class=\"_ _b\"></span>entregada<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>el <span class=\"_ _c\"></span>\u201cFo<span class=\"_ _1\"></span>ndo 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 d<span class=\"_ _0\"></span>e actividades y <span class=\"_ _0\"></span>activos debe <span class=\"_ _0\"></span>incluir, co<span class=\"_ _0\"></span>mo m\u00ednimo, <span class=\"_ _0\"></span>un insumo y un proceso sustantivo que juntos contribuyan de forma significativa a la capacidad de crear productos.<span class=\"_ _2d\"> </span>   <span class=\"_ _13\"> </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=\"_ _2d\"> </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=\"_ _2d\"> </span>1.<span class=\"ls0\"> <span class=\"_ _11\"> </span>Si son a<span class=\"_ _0\"></span>signables a e<span class=\"_ _0\"></span>lementos patrimoniales <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>oncretos de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>as sociedades <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>dquiridas, aum<span class=\"_ _0\"></span>entando el <span class=\"_ _0\"></span>valor </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=\"_ _a\"></span>sus ba<span class=\"_ _1\"></span>lances d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>situaci\u00f3n y<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>uyo <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=\"_ _2d\"> </span>2.<span class=\"ls0\"> <span class=\"_ _11\"> </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=\"_ _11\"> </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=\"_ _13\"> </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=\"_ _13\"> </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=\"ls13\">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=\"ls1a\">).<span class=\"_ _2d\"> </span></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=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>unidad <span class=\"_ _b\"></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=\"_ _2d\"> </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=\"_ _7\"></span>realizadas <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>para <span class=\"_ _7\"></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=\"_ _a\"></span>se <span class=\"_ _7\"></span>calcula <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>flujo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>caja 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=\"_ _2d\"> </span>Retail y medios de pagos industriales - <span class=\"_ _2\"> </span>Medios de pago para m\u00e1quinas de vending (UGE Coges)<span class=\"_ _2d\"> </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=\"_ _2d\"> </span><span class=\"_ _1\"></span> \u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>importe neto de la cifra de negocios, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>resultado de explotaci\u00f3n, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>capital circulante, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>inversiones en activos fijos, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>hip\u00f3tesis de crecimiento.<span class=\"_ _2d\"> </span></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=\"_ _14\"> </span>Inmovilizado intangible-fondo de comercio, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>Inmovilizado intangible-otro inmovilizado intangible, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>Inmovilizado material, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>Existencias, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>Deudores comerciales y otras cuentas a cobrar,<span class=\"_ _2d\"> </span></span>Acreedores comerciales y otras cuentas a pagar \u2212<span class=\"ff3\"> <span class=\"_ _14\"> </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  neto <span class=\"_ _8\"> </span>en  l<span class=\"_ _0\"></span>ibros <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=\"ffb\">\u2013</span> <span class=\"_ _1\"></span><span class=\"ffb\">Deterioro <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>inmovilizado\u201d <span class=\"_ _1\"></span></span><span class=\"ls13\"></span><span class=\"ls13\">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=\"_ _2d\"> </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=\"_ _13\"> </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=\"_ _13\"> </span>A 31 de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>024 y 2023, 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=\"ls16\">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=\"_ _10\"> </span>Otros activos intangibles </span>Son <span class=\"_ _1\"></span>activos no <span class=\"_ _1\"></span>monetarios <span class=\"_ _1\"></span>identificables, aunque <span class=\"_ _1\"></span>sin <span class=\"_ _1\"></span>apariencia f\u00edsica, <span class=\"_ _1\"></span>que surgen <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>consecuencia de <span class=\"_ _1\"></span>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=\"_ _12\"> </span>razonablemente  objetiva  y  de  los  que <span class=\"_ _12\"> </span>las  entidades consolidadas estiman probable obtener en el futuro benefici<span class=\"_ _0\"></span>os econ\u00f3micos.<span class=\"_ _2d\"> </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=\"_ _10\"> </span>combinaciones <span class=\"_ _12\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>negoc<span class=\"_ _0\"></span>io) <span class=\"_ _10\"> </span>y, <span class=\"_ _10\"> </span>posteriormente, <span class=\"_ _10\"> </span>se <span class=\"_ _12\"> </span>valoran <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>su <span class=\"_ _12\"> </span>c<span class=\"_ _1\"></span>oste <span class=\"_ _10\"> </span>menos, <span class=\"_ _12\"> </span>seg\u00fan <span class=\"_ _10\"> </span>proceda, <span class=\"_ _10\"> </span>su correspondiente amortizaci\u00f3n acumulada y las p\u00e9rdidas por deterioro que hayan experimentado.<span class=\"_ _2d\"> </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=\"ffb\">\u2013</span> Deterioro <span class=\"_ _0\"></span>del i<span class=\"_ _0\"></span>nmovilizado<span class=\"ffb\">\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=\"ls13\">3.</span>f<span class=\"ls1a\">).<span class=\"_ _2d\"> </span></span>Los conceptos incluidos en este ep\u00edgrafe son: Marcas  <span class=\"_ _13\"> </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.<span class=\"_ _2d\"> </span> Aplicaciones inform\u00e1ticas  <span class=\"_ _13\"> </span>Las <span class=\"_ _12\"> </span>aplicaciones  in<span class=\"_ _1\"></span>form\u00e1ticas  pueden <span class=\"_ _12\"> </span>estar  contenidas <span class=\"_ _12\"> </span>en <span class=\"_ _12\"> </span>un  ac<span class=\"_ _1\"></span>tivo  material <span class=\"_ _12\"> </span>o <span class=\"_ _12\"> </span>tener  sustancia <span class=\"_ _12\"> </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=\"_ _11\"> </span>caso <span class=\"_ _f\"> </span>de <span class=\"_ _11\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _11\"> </span>for<span class=\"_ _0\"></span>men <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>arte <span class=\"_ _f\"> </span>in<span class=\"_ _1\"></span>tegral <span class=\"_ _f\"> </span>del <span class=\"_ _11\"> </span>activo <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>aterial <span class=\"_ _11\"> </span>vinculado <span class=\"_ _f\"> </span>siendo <span class=\"_ _f\"> </span>in<span class=\"_ _1\"></span>dispensables <span class=\"_ _f\"> </span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _f\"> </span>su funcionamiento.<span class=\"_ _2d\"> </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=\"ls19\">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=\"_ _13\"> </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 <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>combinaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>negocios <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>considera <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>bido <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>es<span class=\"_ _1\"></span>fuerzos <span class=\"_ _a\"></span>empleados <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>la sociedad adquirida en desarrollar las relaciones<span class=\"_ _1\"></span> con sus clientes se c<span class=\"_ _1\"></span>uenta con un grado de control suficiente sobre <span class=\"_ _b\"></span>los <span class=\"_ _c\"></span>be<span class=\"_ _1\"></span>neficios <span class=\"_ _c\"></span>econ\u00f3micos <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>podr\u00e1n <span class=\"_ _c\"></span>derivar <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>mismos <span class=\"_ _b\"></span>y <span class=\"_ _c\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>\u00e9stos <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>continuar <span class=\"_ _c\"></span>demandando los <span class=\"_ _a\"></span>bienes <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>servicios <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>le<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>vienen <span class=\"_ _a\"></span>ofreciendo, <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>consideran <span class=\"_ _a\"></span>dichas <span class=\"_ _a\"></span>relaciones <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span>ctivables, <span class=\"_ _a\"></span>fi<span class=\"_ _1\"></span>rm\u00e1ndose por lo tanto como un activo intangible que se amortiza en un periodo de entre 5 y 12 <span class=\"_ _1\"></span>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 <span class=\"_ _1\"></span>(considerando <span class=\"_ _1\"></span>su 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=\"_ _a\"></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 informaci\u00f3n disponible. Investigaci\u00f3n y desarrollo  <span class=\"_ _13\"> </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=\"ls13\">de<span class=\"ls0\"> proyectos de desarrollo qu<span class=\"_ _0\"></span>e se reconocen (de </span></span>acuerdo con <span class=\"ls14\">las</span> NIIF) como tal si, y s\u00f3lo si, el Grupo puede demostrar todos los extremos siguientes:<span class=\"_ _2d\"> </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=\"_ _2d\"> </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=\"_ _2d\"> </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=\"_ _2d\"> </span> <span class=\"_ _13\"> </span>Los <span class=\"_ _a\"></span>activos <span class=\"_ _1\"></span>intangibles <span class=\"_ _a\"></span>generados <span class=\"_ _a\"></span>internamente, <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>surgen <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span><span class=\"ffb\">la <span class=\"_ _1\"></span>asignaci\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>\u201cPPA\u201d<span class=\"_ _1\"></span></span> <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>las adquisiciones <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>SIA <span class=\"_ _a\"></span>Vendon <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Ascaso <span class=\"_ _a\"></span>Facto<span class=\"_ _1\"></span>ry <span class=\"_ _a\"></span>S.L.U <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>2022, <span class=\"_ _6\"></span>se <span class=\"_ _7\"></span>amortizan <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>inealmente <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>largo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>sus vidas <span class=\"_ _a\"></span>\u00fatiles <span class=\"_ _7\"></span>(entre <span class=\"_ _7\"></span>3 <span class=\"_ _a\"></span><span class=\"ls19\">y <span class=\"_ _7\"></span><span class=\"ls1b\">10</span></span> <span class=\"_ _7\"></span>a\u00f1os). <span class=\"_ _a\"></span>A <span class=\"_ _7\"></span>fin <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>cada<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>revisan<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>posibilidades <span class=\"_ _a\"></span>t\u00e9cnicas<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>econ\u00f3micas <span class=\"_ _a\"></span>y financieras <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _b\"></span>proyecto. <span class=\"_ _b\"></span>Cuand<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>la evolu<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>proyecto <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>egativa <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>no <span class=\"_ _0\"></span>existen <span class=\"_ _b\"></span>planes <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>financiaci\u00f3n para ser llevados a t\u00e9rmino efectivo, se ap<span class=\"_ _0\"></span>lica su importe \u00ednt<span class=\"_ _0\"></span>egro al resultado del ejercicio. Estos proyectos se re<span class=\"ls0\">fieren <span class=\"_ _a\"></span>b\u00e1sicamente <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>sarrollo <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>diversos <span class=\"_ _a\"></span>programas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>hardware <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>software <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>sistemas <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>gistro </span>de tiempos y datos operacionales.<span class=\"_ _2d\"> </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=\"_ _f\"> </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=\"_ _6\"></span>uso). <span class=\"_ _6\"></span>Los <span class=\"_ _6\"></span>activos <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>derecho <span class=\"_ _6\"></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\u00e9rdida<span class=\"_ _1\"></span>s 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 comprende <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>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<span class=\"_ _1\"></span> soportado y cualquier pago<span class=\"_ _0\"></span> 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=\"_ _1\"></span>as<span class=\"_ _1\"></span>imismo <span class=\"_ _a\"></span>una <span class=\"_ _1\"></span>estimaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>costes <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>que, <span class=\"_ _a\"></span>en <span class=\"_ _1\"></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=\"_ _0\"></span>subyacente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>condici\u00f3n <span class=\"_ _b\"></span>exigida en <span class=\"_ _b\"></span>los t\u00e9rminos <span class=\"_ _b\"></span>y condiciones <span class=\"_ _b\"></span>del arrendamiento<span class=\"_ _0\"></span>. A menos que el<span class=\"_ _1\"></span> Grupo est\u00e9 razonablemente seguro de obtener la 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>amo<span class=\"_ _1\"></span>rtizado, <span class=\"_ _1\"></span>aplicando <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>\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>arrendamiento si \u00e9ste se produjera antes. Los activos por derecho de uso est\u00e1n sujetos a deterioro.<span class=\"_ _2d\"> </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=\"_ _10\"> </span>los <span class=\"_ _12\"> </span>pagos <span class=\"_ _12\"> </span>fijos <span class=\"_ _10\"> </span>en <span class=\"_ _10\"> </span>esencia) <span class=\"_ _12\"> </span>menos <span class=\"_ _12\"> </span>los <span class=\"_ _10\"> </span>incenti<span class=\"_ _1\"></span>vos <span class=\"_ _12\"> </span>de <span class=\"_ _10\"> </span>arrendamiento <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>c<span class=\"_ _1\"></span>obrar, <span class=\"_ _12\"> </span>pagos <span class=\"_ _10\"> </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=\"_ _2d\"> </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=\"_ _12\"> </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=\"_ _2d\"> </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=\"_ _9\"></span>activo <span class=\"_ _a\"></span>arrendado <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>le a\u00f1ade el diferencial al que el Grupo se est\u00e1 financiando.<span class=\"_ _2d\"> </span>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=\"_ _2d\"> </span>Arrendamientos a corto plazo y arrendamientos en los que el activo subyacente es de bajo valor El <span class=\"_ _18\"> </span>Grupo <span class=\"_ _11\"> </span>aplica <span class=\"_ _18\"> </span>las <span class=\"_ _18\"> </span>exenciones <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _11\"> </span>reconocimiento <span class=\"_ _18\"> </span>a <span class=\"_ _11\"> </span>lo<span class=\"_ _1\"></span>s <span class=\"_ _11\"> </span>arrendamientos <span class=\"_ _19\"> </span>a <span class=\"_ _11\"> </span>corto <span class=\"_ _18\"> </span>plazo <span class=\"_ _18\"> </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=\"_ _2d\"> </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=\"_ _2d\"> </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=\"_ _2d\"> </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=\"ffb\">\u201c</span>Inmovilizado  material<span class=\"ffb\">\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=\"_ _2d\"> </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=\"_ _13\"> </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 con <span class=\"_ _a\"></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=\"_ _1\"></span>el cap\u00edtulo  \u201cIn<span class=\"_ _0\"></span>gresos <span class=\"_ _d\"> </span>financieros\u201d <span class=\"_ _d\"> </span>de  la <span class=\"_ _8\"> </span>cuenta  de <span class=\"_ _8\"> </span>p\u00e9rdidas <span class=\"_ _d\"> </span>y  ganancias <span class=\"_ _8\"> </span>consolidada<span class=\"_ _a\"></span><span class=\"ff3\">, <span class=\"_ _d\"> </span>siguiendo <span class=\"_ _d\"> </span>un  criterio<span class=\"_ _0\"></span> </span>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=\"_ _2d\"> </span>d) <span class=\"_ _2\"> </span>Inmovilizado material  <span class=\"_ _13\"> </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=\"_ _a\"></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>se<span class=\"_ _1\"></span>rvicios, <span class=\"_ _1\"></span>o <span class=\"_ _a\"></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=\"_ _13\"> </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=\"_ _2d\"> </span>  <span class=\"_ _13\"> </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=\"_ _13\"> </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=\"_ _2d\"> </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=\"_ _2d\"> </span>A\u00f1os de Vida \u00datil Edificios 2<span class=\"ls13\">0 </span><span class=\"ffb\">\u2013</span> <span class=\"ls1b\">55</span> Instalaciones y maquinaria 7 <span class=\"ffb ls0\">\u2013<span class=\"ff3\"> </span></span>18<span class=\"ls0\"> </span>Mobiliario y equipo 5 <span class=\"ffb\">\u2013</span> <span class=\"ls13\">10</span> Utillaje 4 <span class=\"ffb ls0\">\u2013<span class=\"ff3\"> 7 </span></span>Veh\u00edculos 5 Equipo proceso de datos 4 - 5<span class=\"_ _2d\"> </span>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=\"_ _1\"></span>calcula como la<span class=\"_ _1\"></span> diferencia <span class=\"_ _1\"></span>entre el <span class=\"ls0\">beneficio de la venta y el importe en libros del activo, y se <span class=\"_ _0\"></span>reconoce en la cuenta de resultados.<span class=\"_ _1\"></span> </span> <span class=\"_ _13\"> </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=\"ffb\">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 class=\"_ _2d\"> </span></span>e) <span class=\"_ _f\"> </span>Inversiones inmobiliarias  <span class=\"_ _13\"> </span>El <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _a\"></span><span class=\"ffb\">\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=\"ls13\">2.</span>  <span class=\"_ _13\"> </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=\"ls13\">20</span>24, <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>23, <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=\"ls13\">do</span>s de las inversiones inmobiliarias.<span class=\"ffd fsd fc3\"> </span> f)<span class=\"ls17\">   </span>Deterioro de valor de activos materiales, intangibles excluyendo el fondo de comercio y activos por derecho de uso  <span class=\"_ _13\"> </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=\"_ _c\"></span>s<span class=\"_ _1\"></span>us <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 g<span class=\"_ _1\"></span>enere flujos de efectivo<span class=\"_ _1\"></span> 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 de <span class=\"_ _1\"></span>la unidad <span class=\"_ _1\"></span>generadora 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=\"_ _2d\"> </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=\"ls17\">. <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=\"_ _2d\"> </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=\"_ _1\"></span>revisada <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>su <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>cuperable, <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>ctivo) en <span class=\"_ _6\"></span>ejercicios <span class=\"_ _7\"></span>an<span class=\"_ _1\"></span>teriores. <span class=\"_ _7\"></span>Inmediatamente <span class=\"_ _9\"></span>se <span class=\"_ _7\"></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=\"_ _6\"></span>por <span class=\"_ _7\"></span>deteri<span class=\"_ _1\"></span>oro <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=\"ls17\">.<span class=\"_ _2d\"> </span></span>g) <span class=\"_ _10\"> </span>Existencias  <span class=\"_ _13\"> </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=\"_ _a\"></span>adquisici\u00f3n, <span class=\"_ _1\"></span>al c<span class=\"_ _1\"></span>oste <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 ne<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>realizabl<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span><span class=\"ls1b\">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=\"_ _13\"> </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=\"_ _2d\"> </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 comercializaci\u00f3n, venta y <span class=\"_ _0\"></span>distribuci\u00f3n.<span class=\"_ _1\"></span> 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>v<span class=\"_ _1\"></span>alor <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=\"_ _1\"></span> <span class=\"_ _a\"></span>ejercicio, <span class=\"_ _a\"></span>dotando <span class=\"_ _a\"></span>la oportuna <span class=\"_ _10\"> </span>p\u00e9rdida <span class=\"_ _10\"> </span>cuando <span class=\"_ _10\"> </span>las <span class=\"_ _10\"> </span>mismas <span class=\"_ _10\"> </span>se <span class=\"_ _10\"> </span>encuentran <span class=\"_ _10\"> </span>sobrevaloradas.<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Cuando <span class=\"_ _10\"> </span>las <span class=\"_ _10\"> </span>circunstancias, <span class=\"_ _10\"> </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=\"_ _2d\"> </span>   <span class=\"_ _13\"> </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>2024, <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>023<span class=\"ls17\">, <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=\"_ _2d\"> </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=\"_ _7\"></span>vencimiento<span class=\"_ _1\"></span>- <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>operaci\u00f3n <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>registra <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el momento en el que se materializa la correspondiente transacci\u00f3n. h) <span class=\"_ _10\"> </span>Instrumentos financieros Activos financieros  <span class=\"_ _13\"> </span>L<span class=\"ls13\">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 mi<span class=\"_ _1\"></span>den posteriormente <span class=\"_ _1\"></span>a valor <span class=\"_ _a\"></span>razonable (bien <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>trav\u00e9s de <span class=\"_ _1\"></span>otro resultado g<span class=\"_ _1\"></span>lobal o <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>trav\u00e9s<span class=\"_ _0\"></span> de p\u00e9rdidas y ganancias), y -  <span class=\"_ _1a\"> </span>aquellos que se miden a coste amortizado.<span class=\"_ _2d\"> </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=\"ls13\">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 2024 y 2023 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=\"_ _1a\"> </span>Otros activos financieros a coste amortizado<span class=\"ls17\">.<span class=\"_ _2d\"> </span></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=\"ls13\">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>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>obertura <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=\"ls17\">. </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=\"_ _7\"></span>sobre <span class=\"_ _a\"></span>una<span class=\"_ _1\"></span> <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>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>vi<span class=\"_ _1\"></span>da, <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>finan<span class=\"_ _1\"></span>ciero <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>todos los deudores <span class=\"_ _0\"></span>comerciales 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>det<span class=\"_ _1\"></span>erioro de las de<span class=\"_ _0\"></span>udas comerciales<span class=\"_ _0\"></span> 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=\"_ _1\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>franjas <span class=\"_ _a\"></span>trimestrales <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>encimiento, <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>asignan <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>porcentaje que deter<span class=\"_ _0\"></span>minar\u00e1 el <span class=\"_ _b\"></span>importe a <span class=\"_ _0\"></span>deteriorar. Es<span class=\"_ _0\"></span>te p<span class=\"_ _0\"></span>orcentaje s<span class=\"_ _0\"></span>er\u00e1 <span class=\"_ _0\"></span>superior <span class=\"_ _0\"></span>conforme <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=\"_ _2d\"> </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 cesiones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos comerciales <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>operaciones de <span class=\"_ _1\"></span>\u201cfactoring\u201d <span class=\"_ _1\"></span>en las 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 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 sustancialmente los <span class=\"_ _b\"></span>riesgos y <span class=\"_ _0\"></span>beneficios <span class=\"_ _0\"></span>inherentes <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u propiedad, tales como el descuento de efectos o <span class=\"ffb\">el \u201cfactoring con recurso\u201d</span>. V\u00e9ase lo indicado en las Notas 9 y 12. Pasivos financieros  <span class=\"_ _13\"> </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 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>amortizado <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>entiende <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>efectivo <span class=\"_ _a\"></span>recibido, <span class=\"_ _7\"></span>menos <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>devoluciones <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>pri<span class=\"_ _a\"></span>ncipal efectuadas, m\u00e1s los intereses devengados no pagados. Clasificaci\u00f3n de activos y pasivos entre corriente y no corriente  <span class=\"_ _13\"> </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 <span class=\"_ _d\"> </span>corrientes <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>funci\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=\"_ _2d\"> </span>i) <span class=\"_ _1a\"> </span>Instrumentos de patrimonio  <span class=\"_ _13\"> </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 <span class=\"_ _1\"></span>recibido en el patrimonio neto, neto de costes directos de emisi\u00f3n.<span class=\"_ _2d\"> </span>Acciones propias  <span class=\"_ _13\"> </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=\"_ _1a\"> </span>Indemnizaciones por despido y compromisos laborales  <span class=\"_ _13\"> </span>De <span class=\"_ _10\"> </span>acuerdo <span class=\"_ _10\"> </span>con <span class=\"_ _10\"> </span>la <span class=\"_ _10\"> </span>reglamentaci\u00f3n <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>trabajo <span class=\"_ _12\"> </span>v<span class=\"_ _1\"></span>igente,<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>el <span class=\"_ _10\"> </span>Grupo <span class=\"_ _10\"> </span>Azkoyen <span class=\"_ _12\"> </span>e<span class=\"_ _1\"></span>st\u00e1 <span class=\"_ _10\"> </span>obligado <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>pago <span class=\"_ _10\"> </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.  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=\"_ _10\"> </span>de <span class=\"_ _f\"> </span>2024 <span class=\"_ _f\"> </span>incluye <span class=\"_ _10\"> </span><span class=\"ls13\">491</span> <span class=\"_ _10\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _10\"> </span>de <span class=\"_ _f\"> </span>euros <span class=\"_ _10\"> </span>(569 <span class=\"_ _f\"> </span>miles <span class=\"_ _10\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>euros <span class=\"_ _f\"> </span>al <span class=\"_ _10\"> </span>31 <span class=\"_ _f\"> </span>de <span class=\"_ _10\"> </span>diciembre <span class=\"_ _f\"> </span>de <span class=\"_ _10\"> </span>20<span class=\"_ _1\"></span>23) 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=\"ls17\">. </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 class=\"_ _2d\"> </span></span><span class=\"ff3\"> </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=\"_ _2d\"> </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=\"ffb\">\u201c</span>Gastos d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>personal<span class=\"ffb\">\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 2024<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>incluye <span class=\"_ _1\"></span>222 <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=\"ls1b\">09</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>2023). <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>obligaciones <span class=\"_ _9\"> </span>generadas <span class=\"_ _7\"></span>ha<span class=\"_ _1\"></span>sta <span class=\"_ _6\"></span>la <span class=\"_ _9\"></span>f<span class=\"_ _0\"></span>echa <span class=\"_ _6\"></span>de entrada <span class=\"_ _f\"> </span>en <span class=\"_ _10\"> </span>vigor <span class=\"_ _f\"> </span>de <span class=\"_ _10\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>reforma <span class=\"_ _f\"> </span>siguen <span class=\"_ _10\"> </span>teniendo <span class=\"_ _f\"> </span>el <span class=\"_ _11\"> </span>m<span class=\"_ _0\"></span>ismo <span class=\"_ _f\"> </span>tratamiento. <span class=\"_ _10\"> </span>Las <span class=\"_ _f\"> </span>hip\u00f3tesis <span class=\"_ _f\"> </span>fundamentales consideradas <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span><span class=\"ls13\">20<span class=\"ls0\">24 <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 3,18% <span class=\"_ _b\"></span>(<span class=\"ls13\">3,08</span>% <span class=\"_ _c\"></span>en <span class=\"_ _0\"></span>2023<span class=\"ls1a\">),</span> <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>tasa <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>inflaci\u00f3n </span></span>de<span class=\"ls0\">l <span class=\"_ _7\"></span>2,0% <span class=\"_ _7\"></span>(mismo <span class=\"_ _a\"></span>% <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>jercicio <span class=\"_ _a\"></span>202<span class=\"_ _1\"></span>3) <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>tablas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>supervivencia <span class=\"_ _7\"></span><span class=\"ffb\">\u201cRG48 <span class=\"_ _7\"></span></span>della <span class=\"_ _7\"></span>Ragioneria <span class=\"_ _a\"></span>General<span class=\"_ _1\"></span>le <span class=\"_ _a\"></span>dello </span>Stato\u201d<span class=\"ff3\">. <span class=\"_ _a\"></span>Los <span class=\"_ _1\"></span>pagos <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>este <span class=\"_ _a\"></span>concepto <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>ascendido <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>86 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros, <span class=\"_ _1\"></span>aproximadamente <span class=\"_ _a\"></span>(<span class=\"ls1b\">64</span> </span>miles de euros aproximadamente en 2023<span class=\"ls1a\">).</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=\"_ _a\"></span>pagos<span class=\"_ _1\"></span> <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=\"_ _6\"> </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>24. <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>2024 <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=\"ls1b\">182</span> <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _a\"></span>aproximadamente <span class=\"_ _7\"></span>(<span class=\"ls13\">88</span> <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de euros <span class=\"ls13\">en</span> <span class=\"ls13\">20</span>23). Los importes satisfechos por Coges S.p.A. <span class=\"ls16\">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=\"ls13\">20<span class=\"ls17\">.2<span class=\"ls1c\">).<span class=\"_ _2d\"> </span></span></span></span>k) <span class=\"_ _f\"> </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=\"_ _2d\"> </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=\"ls19\">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=\"_ _2d\"> </span>Respecto a procedimientos judiciales y/o reclamaciones en curso<span class=\"ls17\">, </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=\"ls1c\">).</span> l) <span class=\"_ _1a\"> </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=\"ls16\">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=\"ls1b\">o <span class=\"_ _a\"></span></span>de <span class=\"_ _1\"></span>explotaci\u00f3n)<span class=\"ls17\">: <span class=\"_ _a\"></span></span><span class=\"ffb\">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 class=\"_ _2d\"> </span></span>m) <span class=\"_ _a\"></span>Reconocimiento de ingresos  <span class=\"_ _13\"> </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=\"ls14\">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=\"_ _2d\"> </span>De acuerdo a la NIIF 15 el Grupo considera lo siguiente: 1.<span class=\"ls0\"> <span class=\"_ _17\"> </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=\"_ _1b\"> </span>Contraprestaciones variables<span class=\"_ _2d\"> </span>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=\"_ _12\"> </span>15  ob<span class=\"_ _1\"></span>liga  a  co<span class=\"_ _1\"></span>nsiderar  que <span class=\"_ _12\"> </span>no  habr\u00e1 <span class=\"_ _12\"> </span>reversiones  significativas  de <span class=\"_ _12\"> </span>ingresos  al  de<span class=\"_ _1\"></span>terminar  las contraprestaciones variables.  (ii) <span class=\"_ _1c\"> </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=\"_ _2d\"> </span>2.<span class=\"ls0\"> <span class=\"_ _17\"> </span>Ventas por contratos de construcci\u00f3n<span class=\"_ _2d\"> </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=\"_ _13\"> </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=\"_ _13\"> </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=\"_ _13\"> </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=\"_ _17\"> </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=\"_ _17\"> </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=\"_ _2d\"> </span>n) <span class=\"_ _10\"> </span>Reconocimiento de gastos  <span class=\"_ _13\"> </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=\"_ _2d\"> </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=\"_ _10\"> </span>Impuesto sobre beneficios; activos y pasivos por i<span class=\"_ _0\"></span>mpuestos diferidos<span class=\"_ _1\"></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=\"_ _13\"> </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=\"_ _13\"> </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).<span class=\"_ _2d\"> </span>p) <span class=\"_ _10\"> </span>Grupos enajenables de elementos y activos mantenidos para la venta  <span class=\"_ _13\"> </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=\"_ _2d\"> </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=\"ffb\">\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>activos<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>rresponden </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=\"ffb\">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=\"_ _2d\"> </span>q) <span class=\"_ _10\"> </span>Beneficios por acci\u00f3n  <span class=\"_ _13\"> </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=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>tanto <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>cuanto <span class=\"_ _f\"> </span>aumente <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>n\u00famero <span class=\"_ _10\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>acciones <span class=\"_ _f\"> </span>ordinarias <span class=\"_ _f\"> </span>en <span class=\"_ _10\"> </span>c<span class=\"_ _1\"></span>ir<span class=\"_ _1\"></span>culaci\u00f3n <span class=\"_ _f\"> </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=\"_ _13\"> </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=\"ls1b\">os</span> ejercicios anual<span class=\"ls1b\">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 2024 y <span class=\"_ _b\"></span>2023, 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=\"ls17\">  <span class=\"ls0\">Transacciones y otros compromisos en moneda extranjera  </span></span> <span class=\"_ _13\"> </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=\"_ _13\"> </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 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=\"_ _13\"> </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=\"ffb\">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=\"ls13\">e </span>por otra v\u00eda, dicha inversi\u00f3n<span class=\"_ _1\"></span><span class=\"ls15\">.<span class=\"_ _2d\"> </span></span>s)<span class=\"ls0\"> <span class=\"_ _f\"> </span>Actuaciones con incidencia en el medio ambiente </span> <span class=\"_ _13\"> </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 posi<span class=\"_ _1\"></span>bles impactos <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>pudiera <span class=\"_ _1\"></span>ocasionar <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>normal <span class=\"_ _1\"></span>desarrollo de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a a<span class=\"_ _1\"></span>ctividad <span class=\"_ _1\"></span>del Grupo sobre el medio ambiente, se consideran inversiones en inmovilizado.  <span class=\"_ _13\"> </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=\"_ _2d\"> </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=\"_ _15\"> </span>Estados de flujos de efectivo consolidados  <span class=\"_ _13\"> </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=\"_ _9\"> </span>siguientes sentidos:<span class=\"_ _2d\"> </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=\"_ _15\"> </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=\"_ _15\"> </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=\"_ _15\"> </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=\"_ _10\"> </span>Compensaciones de saldos   <span class=\"_ _13\"> </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=\"_ _f\"> </span>Efectivo y otros activos l\u00edquidos equivalentes  <span class=\"_ _13\"> </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=\"ls16\">zo</span> <span class=\"ls13\">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.<span class=\"_ _2d\"> </span>w) <span class=\"_ _9\"> </span>Estado de cambios en el patrimonio neto  <span class=\"_ _13\"> </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=\"ffb\">\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=\"ffb\">\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=\"ffb\">\u201c</span>Ajustes por cambios de <span class=\"_ _1\"></span><span class=\"ls0\">valor<span class=\"ffb\">\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>los <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 <span class=\"_ _1\"></span>m\u00e1s/menos, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>procede, <span class=\"_ _a\"></span>los </span>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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-364": {
   "value": "Azkoyen, S.A. ",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-1": {
   "value": "Azkoyen, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-365": {
   "value": "Sociedad An\u00f3nima",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Durante el ejercicio 2024, 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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-366": {
   "value": "Avenida San Silvestre, s/n",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-367": {
   "value": "Navarra",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-368": {
   "value": "Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-369": {
   "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=\"_ _2d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "2.1 Bases de presentaci\u00f3n  Las <span class=\"_ _f\"> </span>cuentas <span class=\"_ _f\"> </span>anuales <span class=\"_ _10\"> </span>consolidadas <span class=\"_ _10\"> </span>del <span class=\"_ _f\"> </span>Grupo <span class=\"_ _f\"> </span>Azkoyen <span class=\"_ _10\"> </span>del <span class=\"_ _11\"> </span>ejercicio <span class=\"_ _10\"> </span>2024<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>han <span class=\"_ _f\"> </span>sido <span class=\"_ _10\"> </span>fo<span class=\"_ _1\"></span>rmuladas <span class=\"_ _f\"> </span>p<span class=\"ls13\">or</span> <span class=\"_ _10\"> </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=\"ls13\">27</span> <span class=\"_ _1\"></span>de febrero de 2025:<span class=\"_ _2d\"> </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>Contabilidad <span class=\"_ _9\"> </span>(NIC), <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a<span class=\"ls16\">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 l<span class=\"_ _0\"></span>as cuentas anuales consoli<span class=\"_ _1\"></span>dadas adjuntas<span class=\"ls17\">.<span class=\"_ _2d\"> </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=\"_ _2d\"> </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>2024 <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=\"_ _b\"></span>contabilidad <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>2024 (NIIF-<span class=\"ls18\">UE</span>) <span class=\"_ _0\"></span>difieren <span class=\"_ _0\"></span>de los <span class=\"_ _b\"></span>utilizados por <span class=\"_ _10\"> </span>las  en<span class=\"_ _1\"></span>tidades <span class=\"_ _12\"> </span>integradas <span class=\"_ _12\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _12\"> </span>el <span class=\"_ _10\"> </span>mismo <span class=\"_ _12\"> </span>(P.G.C. <span class=\"_ _12\"> </span>u <span class=\"_ _12\"> </span>otras <span class=\"_ _10\"> </span>normativas  l<span class=\"_ _1\"></span>ocales<span class=\"_ _1\"></span>), <span class=\"_ _12\"> </span>en <span class=\"_ _12\"> </span>el <span class=\"_ _10\"> </span>proceso <span class=\"_ _12\"> </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=\"ls13\">por</span> la Uni\u00f3n Europ<span class=\"ls13\">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 2023 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>21<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls13\">de <span class=\"_ _1\"></span></span>junio <span class=\"_ _1\"></span><span class=\"ls13\">de <span class=\"_ _1\"></span>20</span>24. <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>24, <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=\"_ _1\"></span>Sociedad dominante entiende que dichas cuentas anuales ser\u00e1n aprobadas sin cambios significativos",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "En  las  cuentas  anuales  consolidadas  correspond<span class=\"_ _0\"></span>ientes  al <span class=\"_ _12\"> </span>ejercicio  2024  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=\"_ _a\"></span>Grupo <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=\"ls17\">. <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=\"ls19\">y <span class=\"ls13\">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=\"ls16\">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=\"ls13\">3.</span>o <span class=\"ls19\">y </span>23<span class=\"ls1a\">).<span class=\"_ _2d\"> </span></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 <span class=\"_ _0\"></span>la norma NIIF <span class=\"_ _b\"></span>15, principalmente relacionado co<span class=\"_ _0\"></span>n </span>lo siguiente (Nota 3.m): \u2013<span class=\"ff3\"> <span class=\"_ _14\"> </span>Criterios <span class=\"_ _10\"> </span>establecidos <span class=\"_ _10\"> </span>para <span class=\"_ _10\"> </span>determinar <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _10\"> </span>compromiso <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>la <span class=\"_ _10\"> </span>exigibilidad <span class=\"_ _10\"> </span>frente <span class=\"_ _f\"> </span>al <span class=\"_ _10\"> </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=\"_ _14\"> </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=\"_ _6\"></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=\"_ _14\"> </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=\"_ _14\"> </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=\"ls1a\">).</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=\"ls17\">, </span>14 <span class=\"ls16\">y </span>23<span class=\"ls1a\">).</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=\"ls1b\">3.<span class=\"_ _1\"></span></span>j<span class=\"ls1a\">).<span class=\"_ _2d\"> </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>El c<span class=\"_ _1\"></span>\u00e1lculo de otras provisiones (Nota 14<span class=\"ls1a\">).</span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>El c<span class=\"_ _1\"></span>\u00e1lculo de los precios variables de <span class=\"ffb\">compra \u201cEarn out\u201d (Nota 1</span>6, 21 y 22<span class=\"ls1c\">).<span class=\"_ _1\"></span></span><span class=\"ff1\"> </span> </span> <span class=\"_ _13\"> </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.<span class=\"_ _2d\"> </span>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=\"_ _13\"> </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=\"_ _7\"></span>cuentas <span class=\"_ _a\"></span>anuales <span class=\"_ _7\"></span>consolidadas <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>jercicio <span class=\"_ _a\"></span>anual <span class=\"_ _7\"></span>terminado <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>iciembre <span class=\"_ _a\"></span>de 20<span class=\"ls0\">23<span class=\"ls17\">, </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=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Uni\u00f3n <span class=\"_ _6\"></span>Europea <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>formulaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>estas <span class=\"_ _6\"></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=\"_ _1\"></span>le <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>aplicables.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Aunque <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Grupo <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=\"ls17\">. </span>2.3 Correcciones de errore<span class=\"_ _2d\"> </span>s 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>23.<span class=\"_ _2d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-370": {
   "value": "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 2024 <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.",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-371": {
   "value": "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=\"_ _13\"> </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=\"_ _7\"></span>cuentas <span class=\"_ _a\"></span>anuales <span class=\"_ _7\"></span>consolidadas <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>jercicio <span class=\"_ _a\"></span>anual <span class=\"_ _7\"></span>terminado <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>iciembre <span class=\"_ _a\"></span>de 20<span class=\"ls0\">23<span class=\"ls17\">, </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=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Uni\u00f3n <span class=\"_ _6\"></span>Europea <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>formulaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>estas <span class=\"_ _6\"></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=\"_ _1\"></span>le <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>aplicables.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Aunque <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Grupo <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=\"ls17\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-372": {
   "value": "Moneda funcional  <span class=\"_ _13\"> </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=\"ls17\">. <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=\"ls13\">3.</span>r.<span class=\"_ _2d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "2.2 Principios de consolidaci\u00f3n a) <span class=\"_ _f\"> </span> Entidades dependientes  <span class=\"_ _13\"> </span><span class=\"ffb\">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=\"_ _2d\"> </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>2024 y <span class=\"_ _0\"></span>2023 est\u00e1n <span class=\"_ _0\"></span>detallad<span class=\"ls1b\">as</span> en los Anexos I y II.  Todas las sociedades del Grupo cierran su ejercicio social el 31 de diciembre.  <span class=\"_ _13\"> </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=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>m\u00e9todo <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>integraci\u00f3n <span class=\"_ _f\"> </span>global. <span class=\"_ _f\"> </span>Consecuentemente, <span class=\"_ _f\"> </span>todos <span class=\"_ _f\"> </span>los <span class=\"_ _10\"> </span>s<span class=\"_ _1\"></span>aldos <span class=\"_ _10\"> </span>y <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>fectos <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </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=\"_ _13\"> </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=\"_ _13\"> </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>va<span class=\"_ _1\"></span>lores <span class=\"_ _7\"></span>razonables <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>activos <span class=\"_ _6\"></span>netos <span class=\"_ _7\"></span>identificables <span class=\"_ _6\"></span>adquiridos, <span class=\"_ _7\"></span>se 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=\"_ _16\"> </span>Variaciones en el per\u00edmetro de consolidaci\u00f3n y adquisiciones de intereses minoritarios </span>En los ejercicios <span class=\"ls13\">202</span>4 y 2023 no se han producido cambios en la composici\u00f3n del Grupo.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "a)<span class=\"ls0\"> <span class=\"_ _4\"> </span>Combinaci\u00f3n de negocios y Fondo de Comercio </span> <span class=\"_ _13\"> </span><span class=\"ff8\">Combinaci\u00f3n de negocios </span> <span class=\"_ _13\"> </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=\"_ _1\"></span>contingentes) <span class=\"_ _1\"></span>identificables <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>valores <span class=\"_ _a\"></span>razonables a <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>adquisici\u00f3n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Las <span class=\"_ _1\"></span>estimaciones <span class=\"_ _1\"></span>de los <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>alores <span class=\"_ _a\"></span>razonables <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>basan <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>juic<span class=\"_ _1\"></span>ios <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>establecen <span class=\"_ _a\"></span>mediante <span class=\"_ _7\"></span>t\u00e9cnicas <span class=\"_ _7\"></span>de medici\u00f3n <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>t<span class=\"_ _0\"></span>ambi\u00e9n <span class=\"_ _9\"></span>pueden <span class=\"_ _6\"></span>apo<span class=\"_ _1\"></span>yarse <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>tasadores <span class=\"_ _9\"> </span>independientes. <span class=\"_ _9\"></span>El <span class=\"_ _6\"></span>periodo <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>edici\u00f3n, <span class=\"_ _9\"></span>que <span class=\"_ _6\"></span>es <span class=\"_ _9\"> </span>el periodo <span class=\"_ _a\"></span>posterior <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>adquirente <span class=\"_ _a\"></span>puede <span class=\"_ _a\"></span>ajustar <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>mportes <span class=\"_ _a\"></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<span class=\"_ _1\"></span> adquisici\u00f3n conforme a la NIIF 3,<span class=\"_ _0\"></span> entre otras <span class=\"_ _b\"></span>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>contraprestaci\u00f3n <span class=\"_ _b\"></span>entregada<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>el <span class=\"_ _c\"></span>\u201cFo<span class=\"_ _1\"></span>ndo 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 d<span class=\"_ _0\"></span>e actividades y <span class=\"_ _0\"></span>activos debe <span class=\"_ _0\"></span>incluir, co<span class=\"_ _0\"></span>mo m\u00ednimo, <span class=\"_ _0\"></span>un insumo y un proceso sustantivo que juntos contribuyan de forma significativa a la capacidad de crear productos.<span class=\"_ _2d\"> </span>   <span class=\"_ _13\"> </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=\"_ _2d\"> </span>   <span class=\"_ _13\"> </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=\"_ _2d\"> </span> 1.<span class=\"ls0\"> <span class=\"_ _11\"> </span>Si son a<span class=\"_ _0\"></span>signables a e<span class=\"_ _0\"></span>lementos patrimoniales <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>oncretos de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>as sociedades <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>dquiridas, aum<span class=\"_ _0\"></span>entando el <span class=\"_ _0\"></span>valor </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=\"_ _a\"></span>sus ba<span class=\"_ _1\"></span>lances d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>situaci\u00f3n y<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>uyo <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=\"_ _2d\"> </span><span class=\"_ _1\"></span> 2.<span class=\"ls0\"> <span class=\"_ _11\"> </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=\"_ _11\"> </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=\"_ _13\"> </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=\"_ _13\"> </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=\"ls13\">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=\"ls1a\">).<span class=\"_ _2d\"> </span></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=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>unidad <span class=\"_ _b\"></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=\"_ _2d\"> </span><span class=\"_ _1\"></span>  <span class=\"_ _13\"> </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=\"_ _7\"></span>realizadas <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>para <span class=\"_ _7\"></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=\"_ _a\"></span>se <span class=\"_ _7\"></span>calcula <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>flujo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>caja 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=\"_ _2d\"> </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=\"_ _2d\"> </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=\"_ _2d\"> </span><span class=\"_ _1\"></span> \u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>importe neto de la cifra de negocios, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>resultado de explotaci\u00f3n, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>capital circulante, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>inversiones en activos fijos, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>hip\u00f3tesis de crecimiento.<span class=\"_ _2d\"> </span></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=\"_ _14\"> </span>Inmovilizado intangible-fondo de comercio, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>Inmovilizado intangible-otro inmovilizado intangible, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>Inmovilizado material, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>Existencias, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>Deudores comerciales y otras cuentas a cobrar,<span class=\"_ _2d\"> </span></span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>Acreedores comerciales y otras cuentas a pagar </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </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  neto <span class=\"_ _8\"> </span>en  l<span class=\"_ _0\"></span>ibros <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=\"ffb\">\u2013</span> <span class=\"_ _1\"></span><span class=\"ffb\">Deterioro <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>inmovilizado\u201d <span class=\"_ _1\"></span></span><span class=\"ls13\"></span><span class=\"ls13\">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=\"_ _2d\"> </span>  <span class=\"_ _13\"> </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=\"_ _13\"> </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=\"_ _13\"> </span>A 31 de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>024 y 2023, 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=\"ls16\">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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "Combinaci\u00f3n de negocios  <span class=\"_ _13\"> </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=\"_ _1\"></span>contingentes) <span class=\"_ _1\"></span>identificables <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>valores <span class=\"_ _a\"></span>razonables a <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>adquisici\u00f3n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Las <span class=\"_ _1\"></span>estimaciones <span class=\"_ _1\"></span>de los <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>alores <span class=\"_ _a\"></span>razonables <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>basan <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>juic<span class=\"_ _1\"></span>ios <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>establecen <span class=\"_ _a\"></span>mediante <span class=\"_ _7\"></span>t\u00e9cnicas <span class=\"_ _7\"></span>de medici\u00f3n <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>t<span class=\"_ _0\"></span>ambi\u00e9n <span class=\"_ _9\"></span>pueden <span class=\"_ _6\"></span>apo<span class=\"_ _1\"></span>yarse <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>tasadores <span class=\"_ _9\"> </span>independientes. <span class=\"_ _9\"></span>El <span class=\"_ _6\"></span>periodo <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>edici\u00f3n, <span class=\"_ _9\"></span>que <span class=\"_ _6\"></span>es <span class=\"_ _9\"> </span>el periodo <span class=\"_ _a\"></span>posterior <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>adquirente <span class=\"_ _a\"></span>puede <span class=\"_ _a\"></span>ajustar <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>mportes <span class=\"_ _a\"></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<span class=\"_ _1\"></span> adquisici\u00f3n conforme a la NIIF 3,<span class=\"_ _0\"></span> entre otras <span class=\"_ _b\"></span>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>contraprestaci\u00f3n <span class=\"_ _b\"></span>entregada<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>el <span class=\"_ _c\"></span>\u201cFo<span class=\"_ _1\"></span>ndo 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 d<span class=\"_ _0\"></span>e actividades y <span class=\"_ _0\"></span>activos debe <span class=\"_ _0\"></span>incluir, co<span class=\"_ _0\"></span>mo m\u00ednimo, <span class=\"_ _0\"></span>un insumo y un proceso sustantivo que juntos contribuyan de forma significativa a la capacidad de crear productos.<span class=\"_ _2d\"> </span>Los <span class=\"_ _a\"></span>activos <span class=\"_ _1\"></span>intangibles <span class=\"_ _a\"></span>generados <span class=\"_ _a\"></span>internamente, <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>surgen <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span><span class=\"ffb\">la <span class=\"_ _1\"></span>asignaci\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>\u201cPPA\u201d<span class=\"_ _1\"></span></span> <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>las adquisiciones <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>SIA <span class=\"_ _a\"></span>Vendon <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Ascaso <span class=\"_ _a\"></span>Facto<span class=\"_ _1\"></span>ry <span class=\"_ _a\"></span>S.L.U <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>2022, <span class=\"_ _6\"></span>se <span class=\"_ _7\"></span>amortizan <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>inealmente <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>largo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>sus vidas <span class=\"_ _a\"></span>\u00fatiles <span class=\"_ _7\"></span>(entre <span class=\"_ _7\"></span>3 <span class=\"_ _a\"></span><span class=\"ls19\">y <span class=\"_ _7\"></span><span class=\"ls1b\">10</span></span> <span class=\"_ _7\"></span>a\u00f1os). <span class=\"_ _a\"></span>A <span class=\"_ _7\"></span>fin <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>cada<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>revisan<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>posibilidades <span class=\"_ _a\"></span>t\u00e9cnicas<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>econ\u00f3micas <span class=\"_ _a\"></span>y financieras <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _b\"></span>proyecto. <span class=\"_ _b\"></span>Cuand<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>la evolu<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>proyecto <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>egativa <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>no <span class=\"_ _0\"></span>existen <span class=\"_ _b\"></span>planes <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>financiaci\u00f3n para ser llevados a t\u00e9rmino efectivo, se ap<span class=\"_ _0\"></span>lica su importe \u00ednt<span class=\"_ _0\"></span>egro al resultado del ejercicio. Estos proyectos se re<span class=\"ls0\">fieren <span class=\"_ _a\"></span>b\u00e1sicamente <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>sarrollo <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>diversos <span class=\"_ _a\"></span>programas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>hardware <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>software <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>sistemas <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>gistro </span>de tiempos y datos operacionales.<span class=\"_ _2d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-373": {
   "value": "Combinaci\u00f3n de negocios  <span class=\"_ _13\"> </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=\"_ _1\"></span>contingentes) <span class=\"_ _1\"></span>identificables <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>valores <span class=\"_ _a\"></span>razonables a <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>adquisici\u00f3n<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>Las <span class=\"_ _1\"></span>estimaciones <span class=\"_ _1\"></span>de los <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>alores <span class=\"_ _a\"></span>razonables <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>basan <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>juic<span class=\"_ _1\"></span>ios <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>establecen <span class=\"_ _a\"></span>mediante <span class=\"_ _7\"></span>t\u00e9cnicas <span class=\"_ _7\"></span>de medici\u00f3n <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>t<span class=\"_ _0\"></span>ambi\u00e9n <span class=\"_ _9\"></span>pueden <span class=\"_ _6\"></span>apo<span class=\"_ _1\"></span>yarse <span class=\"_ _9\"></span>en <span class=\"_ _6\"></span>tasadores <span class=\"_ _9\"> </span>independientes. <span class=\"_ _9\"></span>El <span class=\"_ _6\"></span>periodo <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>edici\u00f3n, <span class=\"_ _9\"></span>que <span class=\"_ _6\"></span>es <span class=\"_ _9\"> </span>el periodo <span class=\"_ _a\"></span>posterior <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>adquirente <span class=\"_ _a\"></span>puede <span class=\"_ _a\"></span>ajustar <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>mportes <span class=\"_ _a\"></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<span class=\"_ _1\"></span> adquisici\u00f3n conforme a la NIIF 3,<span class=\"_ _0\"></span> entre otras <span class=\"_ _b\"></span>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>contraprestaci\u00f3n <span class=\"_ _b\"></span>entregada<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>el <span class=\"_ _c\"></span>\u201cFo<span class=\"_ _1\"></span>ndo 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 d<span class=\"_ _0\"></span>e actividades y <span class=\"_ _0\"></span>activos debe <span class=\"_ _0\"></span>incluir, co<span class=\"_ _0\"></span>mo m\u00ednimo, <span class=\"_ _0\"></span>un insumo y un proceso sustantivo que juntos contribuyan de forma significativa a la capacidad de crear productos.<span class=\"_ _2d\"> </span> b)<span class=\"ls0\"> <span class=\"_ _10\"> </span>Otros activos intangibles </span>Son <span class=\"_ _1\"></span>activos no <span class=\"_ _1\"></span>monetarios <span class=\"_ _1\"></span>identificables, aunque <span class=\"_ _1\"></span>sin <span class=\"_ _1\"></span>apariencia f\u00edsica, <span class=\"_ _1\"></span>que surgen <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>consecuencia de <span class=\"_ _1\"></span>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=\"_ _12\"> </span>razonablemente  objetiva  y  de  los  que <span class=\"_ _12\"> </span>las  entidades consolidadas estiman probable obtener en el futuro benefici<span class=\"_ _0\"></span>os econ\u00f3micos.<span class=\"_ _2d\"> </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=\"_ _10\"> </span>combinaciones <span class=\"_ _12\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>negoc<span class=\"_ _0\"></span>io) <span class=\"_ _10\"> </span>y, <span class=\"_ _10\"> </span>posteriormente, <span class=\"_ _10\"> </span>se <span class=\"_ _12\"> </span>valoran <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>su <span class=\"_ _12\"> </span>c<span class=\"_ _1\"></span>oste <span class=\"_ _10\"> </span>menos, <span class=\"_ _12\"> </span>seg\u00fan <span class=\"_ _10\"> </span>proceda, <span class=\"_ _10\"> </span>su correspondiente amortizaci\u00f3n acumulada y las p\u00e9rdidas por deterioro que hayan experimentado.<span class=\"_ _2d\"> </span><span class=\"_ _1\"></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=\"ffb\">\u2013</span> Deterioro <span class=\"_ _0\"></span>del i<span class=\"_ _0\"></span>nmovilizado<span class=\"ffb\">\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=\"ls13\">3.</span>f<span class=\"ls1a\">).<span class=\"_ _2d\"> </span></span>Los conceptos incluidos en este ep\u00edgrafe son: Marcas  <span class=\"_ _13\"> </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.<span class=\"_ _2d\"> </span> Aplicaciones inform\u00e1ticas  <span class=\"_ _13\"> </span>Las <span class=\"_ _12\"> </span>aplicaciones  in<span class=\"_ _1\"></span>form\u00e1ticas  pueden <span class=\"_ _12\"> </span>estar  contenidas <span class=\"_ _12\"> </span>en <span class=\"_ _12\"> </span>un  ac<span class=\"_ _1\"></span>tivo  material <span class=\"_ _12\"> </span>o <span class=\"_ _12\"> </span>tener  sustancia <span class=\"_ _12\"> </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=\"_ _11\"> </span>caso <span class=\"_ _f\"> </span>de <span class=\"_ _11\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _11\"> </span>for<span class=\"_ _0\"></span>men <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>arte <span class=\"_ _f\"> </span>in<span class=\"_ _1\"></span>tegral <span class=\"_ _f\"> </span>del <span class=\"_ _11\"> </span>activo <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>aterial <span class=\"_ _11\"> </span>vinculado <span class=\"_ _f\"> </span>siendo <span class=\"_ _f\"> </span>in<span class=\"_ _1\"></span>dispensables <span class=\"_ _f\"> </span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _f\"> </span>su funcionamiento.<span class=\"_ _2d\"> </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=\"ls19\">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=\"_ _13\"> </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 <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>combinaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>negocios <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>considera <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>bido <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>es<span class=\"_ _1\"></span>fuerzos <span class=\"_ _a\"></span>empleados <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>la sociedad adquirida en desarrollar las relaciones<span class=\"_ _1\"></span> con sus clientes se c<span class=\"_ _1\"></span>uenta con un grado de control suficiente sobre <span class=\"_ _b\"></span>los <span class=\"_ _c\"></span>be<span class=\"_ _1\"></span>neficios <span class=\"_ _c\"></span>econ\u00f3micos <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>podr\u00e1n <span class=\"_ _c\"></span>derivar <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>mismos <span class=\"_ _b\"></span>y <span class=\"_ _c\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>\u00e9stos <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>continuar <span class=\"_ _c\"></span>demandando los <span class=\"_ _a\"></span>bienes <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>servicios <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>le<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>vienen <span class=\"_ _a\"></span>ofreciendo, <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>consideran <span class=\"_ _a\"></span>dichas <span class=\"_ _a\"></span>relaciones <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span>ctivables, <span class=\"_ _a\"></span>fi<span class=\"_ _1\"></span>rm\u00e1ndose por lo tanto como un activo intangible que se amortiza en un periodo de entre 5 y 12 <span class=\"_ _1\"></span>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 <span class=\"_ _1\"></span>(considerando <span class=\"_ _1\"></span>su 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=\"_ _a\"></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 informaci\u00f3n disponible. Investigaci\u00f3n y desarrollo  <span class=\"_ _13\"> </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=\"ls13\">de<span class=\"ls0\"> proyectos de desarrollo qu<span class=\"_ _0\"></span>e se reconocen (de </span></span>acuerdo con <span class=\"ls14\">las</span> NIIF) como tal si, y s\u00f3lo si, el Grupo puede demostrar todos los extremos siguientes:<span class=\"_ _2d\"> </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=\"_ _2d\"> </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=\"_ _2d\"> </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=\"_ _2d\"> </span> <span class=\"_ _13\"> </span>Los <span class=\"_ _a\"></span>activos <span class=\"_ _1\"></span>intangibles <span class=\"_ _a\"></span>generados <span class=\"_ _a\"></span>internamente, <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>surgen <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span><span class=\"ffb\">la <span class=\"_ _1\"></span>asignaci\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>\u201cPPA\u201d<span class=\"_ _1\"></span></span> <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>las adquisiciones <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>SIA <span class=\"_ _a\"></span>Vendon <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Ascaso <span class=\"_ _a\"></span>Facto<span class=\"_ _1\"></span>ry <span class=\"_ _a\"></span>S.L.U <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>2022, <span class=\"_ _6\"></span>se <span class=\"_ _7\"></span>amortizan <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>inealmente <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>largo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>sus vidas <span class=\"_ _a\"></span>\u00fatiles <span class=\"_ _7\"></span>(entre <span class=\"_ _7\"></span>3 <span class=\"_ _a\"></span><span class=\"ls19\">y <span class=\"_ _7\"></span><span class=\"ls1b\">10</span></span> <span class=\"_ _7\"></span>a\u00f1os). <span class=\"_ _a\"></span>A <span class=\"_ _7\"></span>fin <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>cada<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>revisan<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>posibilidades <span class=\"_ _a\"></span>t\u00e9cnicas<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>econ\u00f3micas <span class=\"_ _a\"></span>y financieras <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _b\"></span>proyecto. <span class=\"_ _b\"></span>Cuand<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>la evolu<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>proyecto <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>egativa <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>no <span class=\"_ _0\"></span>existen <span class=\"_ _b\"></span>planes <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>financiaci\u00f3n para ser llevados a t\u00e9rmino efectivo, se ap<span class=\"_ _0\"></span>lica su importe \u00ednt<span class=\"_ _0\"></span>egro al resultado del ejercicio. Estos proyectos se re<span class=\"ls0\">fieren <span class=\"_ _a\"></span>b\u00e1sicamente <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>sarrollo <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>diversos <span class=\"_ _a\"></span>programas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>hardware <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>software <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>sistemas <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>gistro </span>de tiempos y datos operacionales.<span class=\"_ _2d\"> </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:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-374": {
   "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=\"_ _2d\"> </span>   <span class=\"_ _13\"> </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=\"_ _2d\"> </span> 1.<span class=\"ls0\"> <span class=\"_ _11\"> </span>Si son a<span class=\"_ _0\"></span>signables a e<span class=\"_ _0\"></span>lementos patrimoniales <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>oncretos de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>as sociedades <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>dquiridas, aum<span class=\"_ _0\"></span>entando el <span class=\"_ _0\"></span>valor </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=\"_ _a\"></span>sus ba<span class=\"_ _1\"></span>lances d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>situaci\u00f3n y<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>uyo <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=\"_ _2d\"> </span><span class=\"_ _1\"></span> 2.<span class=\"ls0\"> <span class=\"_ _11\"> </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=\"_ _11\"> </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=\"_ _13\"> </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=\"_ _13\"> </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=\"ls13\">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=\"ls1a\">).<span class=\"_ _2d\"> </span></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=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>unidad <span class=\"_ _b\"></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=\"_ _2d\"> </span><span class=\"_ _1\"></span>  <span class=\"_ _13\"> </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=\"_ _7\"></span>realizadas <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>para <span class=\"_ _7\"></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=\"_ _a\"></span>se <span class=\"_ _7\"></span>calcula <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>flujo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>caja 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=\"_ _2d\"> </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=\"_ _2d\"> </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=\"_ _2d\"> </span><span class=\"_ _1\"></span> \u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>importe neto de la cifra de negocios, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>resultado de explotaci\u00f3n, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>capital circulante, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>inversiones en activos fijos, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>hip\u00f3tesis de crecimiento.<span class=\"_ _2d\"> </span></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=\"_ _14\"> </span>Inmovilizado intangible-fondo de comercio, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>Inmovilizado intangible-otro inmovilizado intangible, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>Inmovilizado material, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>Existencias, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>Deudores comerciales y otras cuentas a cobrar,<span class=\"_ _2d\"> </span></span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>Acreedores comerciales y otras cuentas a pagar </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </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  neto <span class=\"_ _8\"> </span>en  l<span class=\"_ _0\"></span>ibros <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=\"ffb\">\u2013</span> <span class=\"_ _1\"></span><span class=\"ffb\">Deterioro <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>inmovilizado\u201d <span class=\"_ _1\"></span></span><span class=\"ls13\"></span><span class=\"ls13\">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=\"_ _2d\"> </span>  <span class=\"_ _13\"> </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=\"_ _13\"> </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=\"_ _13\"> </span>A 31 de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>024 y 2023, 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=\"ls16\">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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-445": {
   "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=\"_ _2d\"> </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=\"_ _2d\"> </span>1.<span class=\"ls0\"> <span class=\"_ _11\"> </span>Si son a<span class=\"_ _0\"></span>signables a e<span class=\"_ _0\"></span>lementos patrimoniales <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>oncretos de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>as sociedades <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>dquiridas, aum<span class=\"_ _0\"></span>entando el <span class=\"_ _0\"></span>valor </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=\"_ _a\"></span>sus ba<span class=\"_ _1\"></span>lances d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>situaci\u00f3n y<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>uyo <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=\"_ _2d\"> </span>2.<span class=\"ls0\"> <span class=\"_ _11\"> </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=\"_ _11\"> </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=\"_ _13\"> </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=\"_ _13\"> </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=\"ls13\">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=\"ls1a\">).<span class=\"_ _2d\"> </span></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=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>unidad <span class=\"_ _b\"></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=\"_ _2d\"> </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=\"_ _7\"></span>realizadas <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>para <span class=\"_ _7\"></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=\"_ _a\"></span>se <span class=\"_ _7\"></span>calcula <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>flujo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>caja 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=\"_ _2d\"> </span>Retail y medios de pagos industriales - <span class=\"_ _2\"> </span>Medios de pago para m\u00e1quinas de vending (UGE Coges)<span class=\"_ _2d\"> </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=\"_ _2d\"> </span>importe neto de la cifra de negocios, \u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>resultado de explotaci\u00f3n, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>capital circulante, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>inversiones en activos fijos, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>hip\u00f3tesis de crecimiento.<span class=\"_ _2d\"> </span></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=\"_ _14\"> </span>Inmovilizado intangible-fondo de comercio, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>Inmovilizado intangible-otro inmovilizado intangible, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>Inmovilizado material, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>Existencias, </span>\u2212<span class=\"ff3\"> <span class=\"_ _14\"> </span>Deudores comerciales y otras cuentas a cobrar,<span class=\"_ _2d\"> </span></span>Acreedores comerciales y otras cuentas a pagar \u2212<span class=\"ff3\"> <span class=\"_ _14\"> </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  neto <span class=\"_ _8\"> </span>en  l<span class=\"_ _0\"></span>ibros <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=\"ffb\">\u2013</span> <span class=\"_ _1\"></span><span class=\"ffb\">Deterioro <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>inmovilizado\u201d <span class=\"_ _1\"></span></span><span class=\"ls13\"></span><span class=\"ls13\">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=\"_ _2d\"> </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=\"_ _13\"> </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=\"_ _13\"> </span>A 31 de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>024 y 2023, 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=\"ls16\">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=\"_ _10\"> </span>Otros activos intangibles </span>Son <span class=\"_ _1\"></span>activos no <span class=\"_ _1\"></span>monetarios <span class=\"_ _1\"></span>identificables, aunque <span class=\"_ _1\"></span>sin <span class=\"_ _1\"></span>apariencia f\u00edsica, <span class=\"_ _1\"></span>que surgen <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>consecuencia de <span class=\"_ _1\"></span>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=\"_ _12\"> </span>razonablemente  objetiva  y  de  los  que <span class=\"_ _12\"> </span>las  entidades consolidadas estiman probable obtener en el futuro benefici<span class=\"_ _0\"></span>os econ\u00f3micos.<span class=\"_ _2d\"> </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=\"_ _10\"> </span>combinaciones <span class=\"_ _12\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>negoc<span class=\"_ _0\"></span>io) <span class=\"_ _10\"> </span>y, <span class=\"_ _10\"> </span>posteriormente, <span class=\"_ _10\"> </span>se <span class=\"_ _12\"> </span>valoran <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>su <span class=\"_ _12\"> </span>c<span class=\"_ _1\"></span>oste <span class=\"_ _10\"> </span>menos, <span class=\"_ _12\"> </span>seg\u00fan <span class=\"_ _10\"> </span>proceda, <span class=\"_ _10\"> </span>su correspondiente amortizaci\u00f3n acumulada y las p\u00e9rdidas por deterioro que hayan experimentado.<span class=\"_ _2d\"> </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=\"ffb\">\u2013</span> Deterioro <span class=\"_ _0\"></span>del i<span class=\"_ _0\"></span>nmovilizado<span class=\"ffb\">\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=\"ls13\">3.</span>f<span class=\"ls1a\">).<span class=\"_ _2d\"> </span></span>Los conceptos incluidos en este ep\u00edgrafe son: Marcas  <span class=\"_ _13\"> </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.<span class=\"_ _2d\"> </span> Aplicaciones inform\u00e1ticas  <span class=\"_ _13\"> </span>Las <span class=\"_ _12\"> </span>aplicaciones  in<span class=\"_ _1\"></span>form\u00e1ticas  pueden <span class=\"_ _12\"> </span>estar  contenidas <span class=\"_ _12\"> </span>en <span class=\"_ _12\"> </span>un  ac<span class=\"_ _1\"></span>tivo  material <span class=\"_ _12\"> </span>o <span class=\"_ _12\"> </span>tener  sustancia <span class=\"_ _12\"> </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=\"_ _11\"> </span>caso <span class=\"_ _f\"> </span>de <span class=\"_ _11\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _11\"> </span>for<span class=\"_ _0\"></span>men <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>arte <span class=\"_ _f\"> </span>in<span class=\"_ _1\"></span>tegral <span class=\"_ _f\"> </span>del <span class=\"_ _11\"> </span>activo <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>aterial <span class=\"_ _11\"> </span>vinculado <span class=\"_ _f\"> </span>siendo <span class=\"_ _f\"> </span>in<span class=\"_ _1\"></span>dispensables <span class=\"_ _f\"> </span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _f\"> </span>su funcionamiento.<span class=\"_ _2d\"> </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=\"ls19\">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=\"_ _13\"> </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 <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>combinaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>negocios <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>considera <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>bido <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>es<span class=\"_ _1\"></span>fuerzos <span class=\"_ _a\"></span>empleados <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>la sociedad adquirida en desarrollar las relaciones<span class=\"_ _1\"></span> con sus clientes se c<span class=\"_ _1\"></span>uenta con un grado de control suficiente sobre <span class=\"_ _b\"></span>los <span class=\"_ _c\"></span>be<span class=\"_ _1\"></span>neficios <span class=\"_ _c\"></span>econ\u00f3micos <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>podr\u00e1n <span class=\"_ _c\"></span>derivar <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>mismos <span class=\"_ _b\"></span>y <span class=\"_ _c\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>\u00e9stos <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>continuar <span class=\"_ _c\"></span>demandando los <span class=\"_ _a\"></span>bienes <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>servicios <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>le<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>vienen <span class=\"_ _a\"></span>ofreciendo, <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>consideran <span class=\"_ _a\"></span>dichas <span class=\"_ _a\"></span>relaciones <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span>ctivables, <span class=\"_ _a\"></span>fi<span class=\"_ _1\"></span>rm\u00e1ndose por lo tanto como un activo intangible que se amortiza en un periodo de entre 5 y 12 <span class=\"_ _1\"></span>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 <span class=\"_ _1\"></span>(considerando <span class=\"_ _1\"></span>su 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=\"_ _a\"></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 informaci\u00f3n disponible. Investigaci\u00f3n y desarrollo  <span class=\"_ _13\"> </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=\"ls13\">de<span class=\"ls0\"> proyectos de desarrollo qu<span class=\"_ _0\"></span>e se reconocen (de </span></span>acuerdo con <span class=\"ls14\">las</span> NIIF) como tal si, y s\u00f3lo si, el Grupo puede demostrar todos los extremos siguientes:<span class=\"_ _2d\"> </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=\"_ _2d\"> </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=\"_ _2d\"> </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=\"_ _2d\"> </span>Los <span class=\"_ _a\"></span>activos <span class=\"_ _1\"></span>intangibles <span class=\"_ _a\"></span>generados <span class=\"_ _a\"></span>internamente, <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>surgen <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span><span class=\"ffb\">la <span class=\"_ _1\"></span>asignaci\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>\u201cPPA\u201d<span class=\"_ _1\"></span></span> <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>las adquisiciones <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>SIA <span class=\"_ _a\"></span>Vendon <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Ascaso <span class=\"_ _a\"></span>Facto<span class=\"_ _1\"></span>ry <span class=\"_ _a\"></span>S.L.U <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>2022, <span class=\"_ _6\"></span>se <span class=\"_ _7\"></span>amortizan <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>inealmente <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>largo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>sus vidas <span class=\"_ _a\"></span>\u00fatiles <span class=\"_ _7\"></span>(entre <span class=\"_ _7\"></span>3 <span class=\"_ _a\"></span><span class=\"ls19\">y <span class=\"_ _7\"></span><span class=\"ls1b\">10</span></span> <span class=\"_ _7\"></span>a\u00f1os). <span class=\"_ _a\"></span>A <span class=\"_ _7\"></span>fin <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>cada<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>revisan<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>posibilidades <span class=\"_ _a\"></span>t\u00e9cnicas<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>econ\u00f3micas <span class=\"_ _a\"></span>y financieras <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _b\"></span>proyecto. <span class=\"_ _b\"></span>Cuand<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>la evolu<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>proyecto <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>egativa <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>no <span class=\"_ _0\"></span>existen <span class=\"_ _b\"></span>planes <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>financiaci\u00f3n para ser llevados a t\u00e9rmino efectivo, se ap<span class=\"_ _0\"></span>lica su importe \u00ednt<span class=\"_ _0\"></span>egro al resultado del ejercicio. Estos proyectos se re<span class=\"ls0\">fieren <span class=\"_ _a\"></span>b\u00e1sicamente <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>sarrollo <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>diversos <span class=\"_ _a\"></span>programas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>hardware <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>software <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>sistemas <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>gistro </span>de tiempos y datos operacionales.<span class=\"_ _2d\"> </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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "<span class=\"ls13\">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=\"_ _2d\"> </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.<span class=\"_ _2d\"> </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=\"ls19\">y <span class=\"_ _6\"></span></span>5 <span class=\"_ _7\"></span>a\u00f1os desde la entrada en explotaci\u00f3n de cada aplicaci\u00f3n. Cartera de clientes Cuando <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>combinaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>negocios <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>considera <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>bido <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>es<span class=\"_ _1\"></span>fuerzos <span class=\"_ _a\"></span>empleados <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>la sociedad adquirida en desarrollar las relaciones<span class=\"_ _1\"></span> con sus clientes se c<span class=\"_ _1\"></span>uenta con un grado de control suficiente sobre <span class=\"_ _b\"></span>los <span class=\"_ _c\"></span>be<span class=\"_ _1\"></span>neficios <span class=\"_ _c\"></span>econ\u00f3micos <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>podr\u00e1n <span class=\"_ _c\"></span>derivar <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>mismos <span class=\"_ _b\"></span>y <span class=\"_ _c\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>\u00e9stos <span class=\"_ _b\"></span>van <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>continuar <span class=\"_ _c\"></span>demandando los <span class=\"_ _a\"></span>bienes <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>servicios <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>le<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>vienen <span class=\"_ _a\"></span>ofreciendo, <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>consideran <span class=\"_ _a\"></span>dichas <span class=\"_ _a\"></span>relaciones <span class=\"_ _a\"></span>a<span class=\"_ _a\"></span>ctivables, <span class=\"_ _a\"></span>fi<span class=\"_ _1\"></span>rm\u00e1ndose por lo tanto como un activo intangible que se amortiza en un periodo de entre 5 y 12 <span class=\"_ _1\"></span>a\u00f1os. .<span class=\"_ _2d\"> </span>Los <span class=\"_ _a\"></span>activos <span class=\"_ _1\"></span>intangibles <span class=\"_ _a\"></span>generados <span class=\"_ _a\"></span>internamente, <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>surgen <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span><span class=\"ffb\">la <span class=\"_ _1\"></span>asignaci\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>\u201cPPA\u201d<span class=\"_ _1\"></span></span> <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>las adquisiciones <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>SIA <span class=\"_ _a\"></span>Vendon <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Ascaso <span class=\"_ _a\"></span>Facto<span class=\"_ _1\"></span>ry <span class=\"_ _a\"></span>S.L.U <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>2022, <span class=\"_ _6\"></span>se <span class=\"_ _7\"></span>amortizan <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>inealmente <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>largo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>sus vidas <span class=\"_ _a\"></span>\u00fatiles <span class=\"_ _7\"></span>(entre <span class=\"_ _7\"></span>3 <span class=\"_ _a\"></span><span class=\"ls19\">y <span class=\"_ _7\"></span><span class=\"ls1b\">10</span></span> <span class=\"_ _7\"></span>a\u00f1os). <span class=\"_ _a\"></span>A <span class=\"_ _7\"></span>fin <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>cada<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>revisan<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>posibilidades <span class=\"_ _a\"></span>t\u00e9cnicas<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>econ\u00f3micas <span class=\"_ _a\"></span>y financieras <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _b\"></span>proyecto. <span class=\"_ _b\"></span>Cuand<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>la evolu<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>proyecto <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>egativa <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>no <span class=\"_ _0\"></span>existen <span class=\"_ _b\"></span>planes <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>financiaci\u00f3n para ser llevados a t\u00e9rmino efectivo, se ap<span class=\"_ _0\"></span>lica su importe \u00ednt<span class=\"_ _0\"></span>egro al resultado del ejercicio. Estos proyectos se re<span class=\"ls0\">fieren <span class=\"_ _a\"></span>b\u00e1sicamente <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>sarrollo <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>diversos <span class=\"_ _a\"></span>programas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>hardware <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>software <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>sistemas <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>gistro </span>de tiempos y datos operacionales.<span class=\"_ _2d\"> </span>A menos que el<span class=\"_ _1\"></span> Grupo est\u00e9 razonablemente seguro de obtener la 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>amo<span class=\"_ _1\"></span>rtizado, <span class=\"_ _1\"></span>aplicando <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>\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>arrendamiento si \u00e9ste se produjera antes. Los activos por derecho de uso est\u00e1n sujetos a deterioro.<span class=\"_ _2d\"> </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=\"_ _2d\"> </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=\"_ _2d\"> </span>A\u00f1os de Vida \u00datil Edificios 2<span class=\"ls13\">0 </span><span class=\"ffb\">\u2013</span> <span class=\"ls1b\">55</span> Instalaciones y maquinaria 7 <span class=\"ffb ls0\">\u2013<span class=\"ff3\"> </span></span>18<span class=\"ls0\"> </span>Mobiliario y equipo 5 <span class=\"ffb\">\u2013</span> <span class=\"ls13\">10</span> Utillaje 4 <span class=\"ffb ls0\">\u2013<span class=\"ff3\"> 7 </span></span>Veh\u00edculos 5 Equipo proceso de datos 4 - 5<span class=\"_ _2d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "Son <span class=\"_ _1\"></span>activos no <span class=\"_ _1\"></span>monetarios <span class=\"_ _1\"></span>identificables, aunque <span class=\"_ _1\"></span>sin <span class=\"_ _1\"></span>apariencia f\u00edsica, <span class=\"_ _1\"></span>que surgen <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>consecuencia de <span class=\"_ _1\"></span>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=\"_ _12\"> </span>razonablemente  objetiva  y  de  los  que <span class=\"_ _12\"> </span>las  entidades consolidadas estiman probable obtener en el futuro benefici<span class=\"_ _0\"></span>os econ\u00f3micos.<span class=\"_ _2d\"> </span><span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "Investigaci\u00f3n y desarrollo  <span class=\"_ _13\"> </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=\"ls13\">de<span class=\"ls0\"> proyectos de desarrollo qu<span class=\"_ _0\"></span>e se reconocen (de </span></span>acuerdo con <span class=\"ls14\">las</span> NIIF) como tal si, y s\u00f3lo si, el Grupo puede demostrar todos los extremos siguientes:<span class=\"_ _2d\"> </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=\"_ _2d\"> </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=\"_ _2d\"> </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=\"_ _2d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-417": {
   "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=\"_ _6\"></span>uso). <span class=\"_ _6\"></span>Los <span class=\"_ _6\"></span>activos <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>derecho <span class=\"_ _6\"></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\u00e9rdida<span class=\"_ _1\"></span>s 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 comprende <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>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<span class=\"_ _1\"></span> soportado y cualquier pago<span class=\"_ _0\"></span> 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=\"_ _1\"></span>as<span class=\"_ _1\"></span>imismo <span class=\"_ _a\"></span>una <span class=\"_ _1\"></span>estimaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>costes <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>que, <span class=\"_ _a\"></span>en <span class=\"_ _1\"></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=\"_ _0\"></span>subyacente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>condici\u00f3n <span class=\"_ _b\"></span>exigida en <span class=\"_ _b\"></span>los t\u00e9rminos <span class=\"_ _b\"></span>y condiciones <span class=\"_ _b\"></span>del arrendamiento<span class=\"_ _0\"></span>. A menos que el<span class=\"_ _1\"></span> Grupo est\u00e9 razonablemente seguro de obtener la 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>amo<span class=\"_ _1\"></span>rtizado, <span class=\"_ _1\"></span>aplicando <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>\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>arrendamiento si \u00e9ste se produjera antes. Los activos por derecho de uso est\u00e1n sujetos a deterioro.<span class=\"_ _2d\"> </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=\"_ _10\"> </span>los <span class=\"_ _12\"> </span>pagos <span class=\"_ _12\"> </span>fijos <span class=\"_ _10\"> </span>en <span class=\"_ _10\"> </span>esencia) <span class=\"_ _12\"> </span>menos <span class=\"_ _12\"> </span>los <span class=\"_ _10\"> </span>incenti<span class=\"_ _1\"></span>vos <span class=\"_ _12\"> </span>de <span class=\"_ _10\"> </span>arrendamiento <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>c<span class=\"_ _1\"></span>obrar, <span class=\"_ _12\"> </span>pagos <span class=\"_ _10\"> </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=\"_ _2d\"> </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=\"_ _12\"> </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=\"_ _2d\"> </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=\"_ _9\"></span>activo <span class=\"_ _a\"></span>arrendado <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>le a\u00f1ade el diferencial al que el Grupo se est\u00e1 financiando.<span class=\"_ _2d\"> </span>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=\"_ _2d\"> </span>Arrendamientos a corto plazo y arrendamientos en los que el activo subyacente es de bajo valor El <span class=\"_ _18\"> </span>Grupo <span class=\"_ _11\"> </span>aplica <span class=\"_ _18\"> </span>las <span class=\"_ _18\"> </span>exenciones <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _11\"> </span>reconocimiento <span class=\"_ _18\"> </span>a <span class=\"_ _11\"> </span>lo<span class=\"_ _1\"></span>s <span class=\"_ _11\"> </span>arrendamientos <span class=\"_ _19\"> </span>a <span class=\"_ _11\"> </span>corto <span class=\"_ _18\"> </span>plazo <span class=\"_ _18\"> </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=\"_ _2d\"> </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=\"_ _2d\"> </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=\"_ _2d\"> </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=\"ffb\">\u201c</span>Inmovilizado  material<span class=\"ffb\">\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=\"_ _2d\"> </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=\"_ _13\"> </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 con <span class=\"_ _a\"></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=\"_ _1\"></span>el cap\u00edtulo  \u201cIn<span class=\"_ _0\"></span>gresos <span class=\"_ _d\"> </span>financieros\u201d <span class=\"_ _d\"> </span>de  la <span class=\"_ _8\"> </span>cuenta  de <span class=\"_ _8\"> </span>p\u00e9rdidas <span class=\"_ _d\"> </span>y  ganancias <span class=\"_ _8\"> </span>consolidada<span class=\"_ _a\"></span><span class=\"ff3\">, <span class=\"_ _d\"> </span>siguiendo <span class=\"_ _d\"> </span>un  criterio<span class=\"_ _0\"></span> </span>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=\"_ _2d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-375": {
   "value": "d) <span class=\"_ _2\"> </span>Inmovilizado material  <span class=\"_ _13\"> </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=\"_ _a\"></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>se<span class=\"_ _1\"></span>rvicios, <span class=\"_ _1\"></span>o <span class=\"_ _a\"></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=\"_ _13\"> </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=\"_ _2d\"> </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.  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=\"_ _2d\"> </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=\"_ _2d\"> </span><div class=\"c w4a h86 gs4\"><div class=\"t m0 x1e h7b y2f6 ff3 fs0 fc0 sc0 ls0 ws0\">A\u00f1os de </div><div class=\"t m0 x1e h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Vida \u00datil </div></div><div class=\"c w49 h32 gs5\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Edificios </div></div><div class=\"c w4a h32 gs6\"><div class=\"t m0 x11 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">2<span class=\"ls13\">0 </span><span class=\"ffb\">\u2013</span> <span class=\"ls1b\">55</span> </div></div><div class=\"c w49 h4c gs7\"><div class=\"t m0 x3e h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Instalaciones y maquinaria </div></div><div class=\"c w4a h4c gs8\"><div class=\"t m0 x1f h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">7 <span class=\"ffb ls0\">\u2013<span class=\"ff3\"> </span></span>18<span class=\"ls0\"> </span></div></div><div class=\"c w49 h32 gs9\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Mobiliario y equipo </div></div><div class=\"c w4a h32 gsa\"><div class=\"t m0 x1f h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">5 <span class=\"ffb\">\u2013</span> <span class=\"ls13\">10</span> </div></div><div class=\"c w49 h32 gsb\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Utillaje </div></div><div class=\"c w4a h32 gsc\"><div class=\"t m0 x1a h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">4 <span class=\"ffb ls0\">\u2013<span class=\"ff3\"> 7 </span></span></div></div><div class=\"c w49 h87 gsd\"><div class=\"t m0 x3e h7b y2fd ff3 fs0 fc0 sc0 ls0 ws0\">Veh\u00edculos </div></div><div class=\"c w4a h87 gse\"><div class=\"t m0 x74 h7b y2fd ff3 fs0 fc0 sc0 ls0 ws0\">5 </div></div><div class=\"c w49 h4c gsf\"><div class=\"t m0 x3e h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Equipo proceso de datos </div></div><div class=\"c w4a h4c gs10\"><div class=\"t m0 x45 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">4 - 5<span class=\"_ _2d\"> </span> </div></div>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=\"_ _1\"></span>calcula como la<span class=\"_ _1\"></span> diferencia <span class=\"_ _1\"></span>entre el <span class=\"ls0\">beneficio de la venta y el importe en libros del activo, y se <span class=\"_ _0\"></span>reconoce en la cuenta de resultados.<span class=\"_ _1\"></span> </span> <span class=\"_ _13\"> </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=\"ffb\">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 class=\"_ _2d\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-377": {
   "value": "e) <span class=\"_ _f\"> </span>Inversiones inmobiliarias  <span class=\"_ _13\"> </span>El <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _a\"></span><span class=\"ffb\">\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=\"ls13\">2.</span>  <span class=\"_ _13\"> </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=\"ls13\">20</span>24, <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>23, <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=\"ls13\">do</span>s de las inversiones inmobiliarias.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-376": {
   "value": "f)<span class=\"ls17\">   </span>Deterioro de valor de activos materiales, intangibles excluyendo el fondo de comercio y activos por derecho de uso  <span class=\"_ _13\"> </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=\"_ _c\"></span>s<span class=\"_ _1\"></span>us <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 g<span class=\"_ _1\"></span>enere flujos de efectivo<span class=\"_ _1\"></span> 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 de <span class=\"_ _1\"></span>la unidad <span class=\"_ _1\"></span>generadora 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=\"_ _2d\"> </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=\"ls17\">. <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=\"_ _2d\"> </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=\"_ _1\"></span>revisada <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>su <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>cuperable, <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>ctivo) en <span class=\"_ _6\"></span>ejercicios <span class=\"_ _7\"></span>an<span class=\"_ _1\"></span>teriores. <span class=\"_ _7\"></span>Inmediatamente <span class=\"_ _9\"></span>se <span class=\"_ _7\"></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=\"_ _6\"></span>por <span class=\"_ _7\"></span>deteri<span class=\"_ _1\"></span>oro <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=\"ls17\">.<span class=\"_ _2d\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-378": {
   "value": "g) <span class=\"_ _10\"> </span>Existencias  <span class=\"_ _13\"> </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=\"_ _a\"></span>adquisici\u00f3n, <span class=\"_ _1\"></span>al c<span class=\"_ _1\"></span>oste <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 ne<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>realizabl<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span><span class=\"ls1b\">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=\"_ _13\"> </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=\"_ _2d\"> </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 comercializaci\u00f3n, venta y <span class=\"_ _0\"></span>distribuci\u00f3n.<span class=\"_ _1\"></span> 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>v<span class=\"_ _1\"></span>alor <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=\"_ _1\"></span> <span class=\"_ _a\"></span>ejercicio, <span class=\"_ _a\"></span>dotando <span class=\"_ _a\"></span>la oportuna <span class=\"_ _10\"> </span>p\u00e9rdida <span class=\"_ _10\"> </span>cuando <span class=\"_ _10\"> </span>las <span class=\"_ _10\"> </span>mismas <span class=\"_ _10\"> </span>se <span class=\"_ _10\"> </span>encuentran <span class=\"_ _10\"> </span>sobrevaloradas.<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Cuando <span class=\"_ _10\"> </span>las <span class=\"_ _10\"> </span>circunstancias, <span class=\"_ _10\"> </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=\"_ _2d\"> </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>2024, <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>023<span class=\"ls17\">, <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=\"_ _2d\"> </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=\"_ _7\"></span>vencimiento<span class=\"_ _1\"></span>- <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>operaci\u00f3n <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>registra <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el momento en el que se materializa la correspondiente transacci\u00f3n. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "h) <span class=\"_ _10\"> </span>Instrumentos financieros Activos financieros  <span class=\"_ _13\"> </span>L<span class=\"ls13\">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 mi<span class=\"_ _1\"></span>den posteriormente <span class=\"_ _1\"></span>a valor <span class=\"_ _a\"></span>razonable (bien <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>trav\u00e9s de <span class=\"_ _1\"></span>otro resultado g<span class=\"_ _1\"></span>lobal o <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>trav\u00e9s<span class=\"_ _0\"></span> de p\u00e9rdidas y ganancias), y -  <span class=\"_ _1a\"> </span>aquellos que se miden a coste amortizado.<span class=\"_ _2d\"> </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=\"ls13\">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 2024 y 2023 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=\"_ _1a\"> </span>Otros activos financieros a coste amortizado<span class=\"ls17\">.<span class=\"_ _2d\"> </span></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=\"ls13\">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>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>obertura <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=\"ls17\">. </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=\"_ _7\"></span>sobre <span class=\"_ _a\"></span>una<span class=\"_ _1\"></span> <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>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>vi<span class=\"_ _1\"></span>da, <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>finan<span class=\"_ _1\"></span>ciero <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>todos los deudores <span class=\"_ _0\"></span>comerciales 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>det<span class=\"_ _1\"></span>erioro de las de<span class=\"_ _0\"></span>udas comerciales<span class=\"_ _0\"></span> 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=\"_ _1\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>franjas <span class=\"_ _a\"></span>trimestrales <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>encimiento, <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>asignan <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>porcentaje que deter<span class=\"_ _0\"></span>minar\u00e1 el <span class=\"_ _b\"></span>importe a <span class=\"_ _0\"></span>deteriorar. Es<span class=\"_ _0\"></span>te p<span class=\"_ _0\"></span>orcentaje s<span class=\"_ _0\"></span>er\u00e1 <span class=\"_ _0\"></span>superior <span class=\"_ _0\"></span>conforme <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=\"_ _2d\"> </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 cesiones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos comerciales <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>operaciones de <span class=\"_ _1\"></span>\u201cfactoring\u201d <span class=\"_ _1\"></span>en las 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 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 sustancialmente los <span class=\"_ _b\"></span>riesgos y <span class=\"_ _0\"></span>beneficios <span class=\"_ _0\"></span>inherentes <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u propiedad, tales como el descuento de efectos o <span class=\"ffb\">el \u201cfactoring con recurso\u201d</span>. V\u00e9ase lo indicado en las Notas 9 y 12. Pasivos financieros  <span class=\"_ _13\"> </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 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>amortizado <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>entiende <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>efectivo <span class=\"_ _a\"></span>recibido, <span class=\"_ _7\"></span>menos <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>devoluciones <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>pri<span class=\"_ _a\"></span>ncipal efectuadas, m\u00e1s los intereses devengados no pagados. Clasificaci\u00f3n de activos y pasivos entre corriente y no corriente  <span class=\"_ _13\"> </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 <span class=\"_ _d\"> </span>corrientes <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>funci\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=\"_ _2d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "Activos financieros  <span class=\"_ _13\"> </span>L<span class=\"ls13\">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 mi<span class=\"_ _1\"></span>den posteriormente <span class=\"_ _1\"></span>a valor <span class=\"_ _a\"></span>razonable (bien <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>trav\u00e9s de <span class=\"_ _1\"></span>otro resultado g<span class=\"_ _1\"></span>lobal o <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>trav\u00e9s<span class=\"_ _0\"></span> de p\u00e9rdidas y ganancias), y -  <span class=\"_ _1a\"> </span>aquellos que se miden a coste amortizado.<span class=\"_ _2d\"> </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=\"ls13\">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 2024 y 2023 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=\"_ _1a\"> </span>Otros activos financieros a coste amortizado<span class=\"ls17\">.<span class=\"_ _2d\"> </span></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=\"ls13\">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>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>obertura <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=\"ls17\">. </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=\"_ _7\"></span>sobre <span class=\"_ _a\"></span>una<span class=\"_ _1\"></span> <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>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>vi<span class=\"_ _1\"></span>da, <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>finan<span class=\"_ _1\"></span>ciero <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>todos los deudores <span class=\"_ _0\"></span>comerciales 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>det<span class=\"_ _1\"></span>erioro de las de<span class=\"_ _0\"></span>udas comerciales<span class=\"_ _0\"></span> 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=\"_ _1\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>franjas <span class=\"_ _a\"></span>trimestrales <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>encimiento, <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>asignan <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>porcentaje que deter<span class=\"_ _0\"></span>minar\u00e1 el <span class=\"_ _b\"></span>importe a <span class=\"_ _0\"></span>deteriorar. Es<span class=\"_ _0\"></span>te p<span class=\"_ _0\"></span>orcentaje s<span class=\"_ _0\"></span>er\u00e1 <span class=\"_ _0\"></span>superior <span class=\"_ _0\"></span>conforme <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=\"_ _2d\"> </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 cesiones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos comerciales <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>operaciones de <span class=\"_ _1\"></span>\u201cfactoring\u201d <span class=\"_ _1\"></span>en las 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 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 sustancialmente los <span class=\"_ _b\"></span>riesgos y <span class=\"_ _0\"></span>beneficios <span class=\"_ _0\"></span>inherentes <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u propiedad, tales como el descuento de efectos o <span class=\"ffb\">el \u201cfactoring con recurso\u201d</span>. V\u00e9ase lo indicado en las Notas 9 y 12.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-446": {
   "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=\"ls13\">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>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>obertura <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=\"ls17\">. </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=\"_ _7\"></span>sobre <span class=\"_ _a\"></span>una<span class=\"_ _1\"></span> <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>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>vi<span class=\"_ _1\"></span>da, <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>finan<span class=\"_ _1\"></span>ciero <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>todos los deudores <span class=\"_ _0\"></span>comerciales 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>det<span class=\"_ _1\"></span>erioro de las de<span class=\"_ _0\"></span>udas comerciales<span class=\"_ _0\"></span> 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=\"_ _1\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>franjas <span class=\"_ _a\"></span>trimestrales <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>encimiento, <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>asignan <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>porcentaje que deter<span class=\"_ _0\"></span>minar\u00e1 el <span class=\"_ _b\"></span>importe a <span class=\"_ _0\"></span>deteriorar. Es<span class=\"_ _0\"></span>te p<span class=\"_ _0\"></span>orcentaje s<span class=\"_ _0\"></span>er\u00e1 <span class=\"_ _0\"></span>superior <span class=\"_ _0\"></span>conforme <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=\"_ _2d\"> </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 cesiones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos comerciales <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>operaciones de <span class=\"_ _1\"></span>\u201cfactoring\u201d <span class=\"_ _1\"></span>en las 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 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 sustancialmente los <span class=\"_ _b\"></span>riesgos y <span class=\"_ _0\"></span>beneficios <span class=\"_ _0\"></span>inherentes <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u propiedad, tales como el descuento de efectos o <span class=\"ffb\">el \u201cfactoring con recurso\u201d</span>. V\u00e9ase lo indicado en las Notas 9 y 12. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-442": {
   "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=\"ls13\">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>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>obertura <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>seguro <span class=\"_ _a\"></span>de riesgo de cr\u00e9dito y otras garant\u00edas",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-380": {
   "value": "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 cesiones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos comerciales <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>operaciones de <span class=\"_ _1\"></span>\u201cfactoring\u201d <span class=\"_ _1\"></span>en las 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 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 sustancialmente los <span class=\"_ _b\"></span>riesgos y <span class=\"_ _0\"></span>beneficios <span class=\"_ _0\"></span>inherentes <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u propiedad, tales como el descuento de efectos o <span class=\"ffb\">el \u201cfactoring con recurso\u201d</span>. V\u00e9ase lo indicado en las Notas 9 y 12. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "Pasivos financieros  <span class=\"_ _13\"> </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 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>amortizado <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>entiende <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>efectivo <span class=\"_ _a\"></span>recibido, <span class=\"_ _7\"></span>menos <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>devoluciones <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>pri<span class=\"_ _a\"></span>ncipal efectuadas, m\u00e1s los intereses devengados no pagados. Clasificaci\u00f3n de activos y pasivos entre corriente y no corriente  <span class=\"_ _13\"> </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 <span class=\"_ _d\"> </span>corrientes <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>funci\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=\"_ _2d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-379": {
   "value": "Pasivos financieros  <span class=\"_ _13\"> </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 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>amortizado <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>entiende <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>efectivo <span class=\"_ _a\"></span>recibido, <span class=\"_ _7\"></span>menos <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>devoluciones <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>pri<span class=\"_ _a\"></span>ncipal efectuadas, m\u00e1s los intereses devengados no pagados. Clasificaci\u00f3n de activos y pasivos entre corriente y no corriente  <span class=\"_ _13\"> </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 <span class=\"_ _d\"> </span>corrientes <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>funci\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=\"_ _2d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "Clasificaci\u00f3n de activos y pasivos entre corriente y no corriente  <span class=\"_ _13\"> </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 <span class=\"_ _d\"> </span>corrientes <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>funci\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=\"_ _2d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-381": {
   "value": "i) <span class=\"_ _1a\"> </span>Instrumentos de patrimonio  <span class=\"_ _13\"> </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 <span class=\"_ _1\"></span>recibido en el patrimonio neto, neto de costes directos de emisi\u00f3n.<span class=\"_ _2d\"> </span>Acciones propias  <span class=\"_ _13\"> </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).",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "j) <span class=\"_ _1a\"> </span>Indemnizaciones por despido y compromisos laborales  <span class=\"_ _13\"> </span>De <span class=\"_ _10\"> </span>acuerdo <span class=\"_ _10\"> </span>con <span class=\"_ _10\"> </span>la <span class=\"_ _10\"> </span>reglamentaci\u00f3n <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>trabajo <span class=\"_ _12\"> </span>v<span class=\"_ _1\"></span>igente,<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>el <span class=\"_ _10\"> </span>Grupo <span class=\"_ _10\"> </span>Azkoyen <span class=\"_ _12\"> </span>e<span class=\"_ _1\"></span>st\u00e1 <span class=\"_ _10\"> </span>obligado <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>pago <span class=\"_ _10\"> </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.  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=\"_ _10\"> </span>de <span class=\"_ _f\"> </span>2024 <span class=\"_ _f\"> </span>incluye <span class=\"_ _10\"> </span><span class=\"ls13\">491</span> <span class=\"_ _10\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _10\"> </span>de <span class=\"_ _f\"> </span>euros <span class=\"_ _10\"> </span>(569 <span class=\"_ _f\"> </span>miles <span class=\"_ _10\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>euros <span class=\"_ _f\"> </span>al <span class=\"_ _10\"> </span>31 <span class=\"_ _f\"> </span>de <span class=\"_ _10\"> </span>diciembre <span class=\"_ _f\"> </span>de <span class=\"_ _10\"> </span>20<span class=\"_ _1\"></span>23) 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=\"ls17\">. </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 class=\"_ _2d\"> </span></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=\"_ _2d\"> </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=\"ffb\">\u201c</span>Gastos d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>personal<span class=\"ffb\">\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 2024<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>incluye <span class=\"_ _1\"></span>222 <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=\"ls1b\">09</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>2023). <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>obligaciones <span class=\"_ _9\"> </span>generadas <span class=\"_ _7\"></span>ha<span class=\"_ _1\"></span>sta <span class=\"_ _6\"></span>la <span class=\"_ _9\"></span>f<span class=\"_ _0\"></span>echa <span class=\"_ _6\"></span>de entrada <span class=\"_ _f\"> </span>en <span class=\"_ _10\"> </span>vigor <span class=\"_ _f\"> </span>de <span class=\"_ _10\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>reforma <span class=\"_ _f\"> </span>siguen <span class=\"_ _10\"> </span>teniendo <span class=\"_ _f\"> </span>el <span class=\"_ _11\"> </span>m<span class=\"_ _0\"></span>ismo <span class=\"_ _f\"> </span>tratamiento. <span class=\"_ _10\"> </span>Las <span class=\"_ _f\"> </span>hip\u00f3tesis <span class=\"_ _f\"> </span>fundamentales consideradas <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span><span class=\"ls13\">20<span class=\"ls0\">24 <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 3,18% <span class=\"_ _b\"></span>(<span class=\"ls13\">3,08</span>% <span class=\"_ _c\"></span>en <span class=\"_ _0\"></span>2023<span class=\"ls1a\">),</span> <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>tasa <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>inflaci\u00f3n </span></span>de<span class=\"ls0\">l <span class=\"_ _7\"></span>2,0% <span class=\"_ _7\"></span>(mismo <span class=\"_ _a\"></span>% <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>jercicio <span class=\"_ _a\"></span>202<span class=\"_ _1\"></span>3) <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>tablas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>supervivencia <span class=\"_ _7\"></span><span class=\"ffb\">\u201cRG48 <span class=\"_ _7\"></span></span>della <span class=\"_ _7\"></span>Ragioneria <span class=\"_ _a\"></span>General<span class=\"_ _1\"></span>le <span class=\"_ _a\"></span>dello </span>Stato\u201d<span class=\"ff3\">. <span class=\"_ _a\"></span>Los <span class=\"_ _1\"></span>pagos <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>este <span class=\"_ _a\"></span>concepto <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>ascendido <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>86 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros, <span class=\"_ _1\"></span>aproximadamente <span class=\"_ _a\"></span>(<span class=\"ls1b\">64</span> </span>miles de euros aproximadamente en 2023<span class=\"ls1a\">).</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=\"_ _a\"></span>pagos<span class=\"_ _1\"></span> <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=\"_ _6\"> </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>24. <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>2024 <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=\"ls1b\">182</span> <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _a\"></span>aproximadamente <span class=\"_ _7\"></span>(<span class=\"ls13\">88</span> <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de euros <span class=\"ls13\">en</span> <span class=\"ls13\">20</span>23). Los importes satisfechos por Coges S.p.A. <span class=\"ls16\">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=\"ls13\">20<span class=\"ls17\">.2<span class=\"ls1c\">).<span class=\"_ _2d\"> </span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-382": {
   "value": "j) <span class=\"_ _1a\"> </span>Indemnizaciones por despido y compromisos laborales  <span class=\"_ _13\"> </span>De <span class=\"_ _10\"> </span>acuerdo <span class=\"_ _10\"> </span>con <span class=\"_ _10\"> </span>la <span class=\"_ _10\"> </span>reglamentaci\u00f3n <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>trabajo <span class=\"_ _12\"> </span>v<span class=\"_ _1\"></span>igente,<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>el <span class=\"_ _10\"> </span>Grupo <span class=\"_ _10\"> </span>Azkoyen <span class=\"_ _12\"> </span>e<span class=\"_ _1\"></span>st\u00e1 <span class=\"_ _10\"> </span>obligado <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>pago <span class=\"_ _10\"> </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.  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=\"_ _10\"> </span>de <span class=\"_ _f\"> </span>2024 <span class=\"_ _f\"> </span>incluye <span class=\"_ _10\"> </span><span class=\"ls13\">491</span> <span class=\"_ _10\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _10\"> </span>de <span class=\"_ _f\"> </span>euros <span class=\"_ _10\"> </span>(569 <span class=\"_ _f\"> </span>miles <span class=\"_ _10\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>euros <span class=\"_ _f\"> </span>al <span class=\"_ _10\"> </span>31 <span class=\"_ _f\"> </span>de <span class=\"_ _10\"> </span>diciembre <span class=\"_ _f\"> </span>de <span class=\"_ _10\"> </span>20<span class=\"_ _1\"></span>23) 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=\"ls17\">. </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 class=\"_ _2d\"> </span></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=\"_ _2d\"> </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=\"ffb\">\u201c</span>Gastos d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>personal<span class=\"ffb\">\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 2024<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>incluye <span class=\"_ _1\"></span>222 <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=\"ls1b\">09</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>2023). <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>obligaciones <span class=\"_ _9\"> </span>generadas <span class=\"_ _7\"></span>ha<span class=\"_ _1\"></span>sta <span class=\"_ _6\"></span>la <span class=\"_ _9\"></span>f<span class=\"_ _0\"></span>echa <span class=\"_ _6\"></span>de entrada <span class=\"_ _f\"> </span>en <span class=\"_ _10\"> </span>vigor <span class=\"_ _f\"> </span>de <span class=\"_ _10\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>reforma <span class=\"_ _f\"> </span>siguen <span class=\"_ _10\"> </span>teniendo <span class=\"_ _f\"> </span>el <span class=\"_ _11\"> </span>m<span class=\"_ _0\"></span>ismo <span class=\"_ _f\"> </span>tratamiento. <span class=\"_ _10\"> </span>Las <span class=\"_ _f\"> </span>hip\u00f3tesis <span class=\"_ _f\"> </span>fundamentales consideradas <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span><span class=\"ls13\">20<span class=\"ls0\">24 <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 3,18% <span class=\"_ _b\"></span>(<span class=\"ls13\">3,08</span>% <span class=\"_ _c\"></span>en <span class=\"_ _0\"></span>2023<span class=\"ls1a\">),</span> <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>tasa <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>inflaci\u00f3n </span></span>de<span class=\"ls0\">l <span class=\"_ _7\"></span>2,0% <span class=\"_ _7\"></span>(mismo <span class=\"_ _a\"></span>% <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>jercicio <span class=\"_ _a\"></span>202<span class=\"_ _1\"></span>3) <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>tablas <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>supervivencia <span class=\"_ _7\"></span><span class=\"ffb\">\u201cRG48 <span class=\"_ _7\"></span></span>della <span class=\"_ _7\"></span>Ragioneria <span class=\"_ _a\"></span>General<span class=\"_ _1\"></span>le <span class=\"_ _a\"></span>dello </span>Stato\u201d<span class=\"ff3\">. <span class=\"_ _a\"></span>Los <span class=\"_ _1\"></span>pagos <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>este <span class=\"_ _a\"></span>concepto <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>ascendido <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>86 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros, <span class=\"_ _1\"></span>aproximadamente <span class=\"_ _a\"></span>(<span class=\"ls1b\">64</span> </span>miles de euros aproximadamente en 2023<span class=\"ls1a\">).</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=\"_ _a\"></span>pagos<span class=\"_ _1\"></span> <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=\"_ _6\"> </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>24. <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>2024 <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=\"ls1b\">182</span> <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _a\"></span>aproximadamente <span class=\"_ _7\"></span>(<span class=\"ls13\">88</span> <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de euros <span class=\"ls13\">en</span> <span class=\"ls13\">20</span>23). Los importes satisfechos por Coges S.p.A. <span class=\"ls16\">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=\"ls13\">20<span class=\"ls17\">.2<span class=\"ls1c\">).<span class=\"_ _2d\"> </span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-385": {
   "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=\"_ _2d\"> </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=\"ls19\">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=\"_ _2d\"> </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=\"ls1c\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-383": {
   "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=\"ls17\">, </span>consid\u00e9rese lo indicado en la Nota 14<span class=\"_ _1\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-384": {
   "value": "l) <span class=\"_ _1a\"> </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=\"ls16\">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=\"ls1b\">o <span class=\"_ _a\"></span></span>de <span class=\"_ _1\"></span>explotaci\u00f3n)<span class=\"ls17\">: <span class=\"_ _a\"></span></span><span class=\"ffb\">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 class=\"_ _2d\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "m) <span class=\"_ _a\"></span>Reconocimiento de ingresos  <span class=\"_ _13\"> </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=\"ls14\">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=\"_ _2d\"> </span>De acuerdo a la NIIF 15 el Grupo considera lo siguiente: 1.<span class=\"ls0\"> <span class=\"_ _17\"> </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=\"_ _1b\"> </span>Contraprestaciones variables<span class=\"_ _2d\"> </span>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=\"_ _12\"> </span>15  ob<span class=\"_ _1\"></span>liga  a  co<span class=\"_ _1\"></span>nsiderar  que <span class=\"_ _12\"> </span>no  habr\u00e1 <span class=\"_ _12\"> </span>reversiones  significativas  de <span class=\"_ _12\"> </span>ingresos  al  de<span class=\"_ _1\"></span>terminar  las contraprestaciones variables.  (ii) <span class=\"_ _1c\"> </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=\"_ _2d\"> </span>2.<span class=\"ls0\"> <span class=\"_ _17\"> </span>Ventas por contratos de construcci\u00f3n<span class=\"_ _2d\"> </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=\"_ _13\"> </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=\"_ _13\"> </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=\"_ _13\"> </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=\"_ _17\"> </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=\"_ _17\"> </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=\"_ _2d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "(i) <span class=\"_ _1b\"> </span>Contraprestaciones variables<span class=\"_ _2d\"> </span>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=\"_ _12\"> </span>15  ob<span class=\"_ _1\"></span>liga  a  co<span class=\"_ _1\"></span>nsiderar  que <span class=\"_ _12\"> </span>no  habr\u00e1 <span class=\"_ _12\"> </span>reversiones  significativas  de <span class=\"_ _12\"> </span>ingresos  al  de<span class=\"_ _1\"></span>terminar  las contraprestaciones variables.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "4.<span class=\"ls0\"> <span class=\"_ _17\"> </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=\"_ _2d\"> </span><span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "n) <span class=\"_ _10\"> </span>Reconocimiento de gastos  <span class=\"_ _13\"> </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=\"_ _2d\"> </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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "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> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "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=\"_ _13\"> </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).<span class=\"_ _2d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "p) <span class=\"_ _10\"> </span>Grupos enajenables de elementos y activos mantenidos para la venta  <span class=\"_ _13\"> </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=\"_ _2d\"> </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=\"ffb\">\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>activos<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>rresponden </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=\"ffb\">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=\"_ _2d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "q) <span class=\"_ _10\"> </span>Beneficios por acci\u00f3n  <span class=\"_ _13\"> </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=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>tanto <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>cuanto <span class=\"_ _f\"> </span>aumente <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>n\u00famero <span class=\"_ _10\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>acciones <span class=\"_ _f\"> </span>ordinarias <span class=\"_ _f\"> </span>en <span class=\"_ _10\"> </span>c<span class=\"_ _1\"></span>ir<span class=\"_ _1\"></span>culaci\u00f3n <span class=\"_ _f\"> </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=\"_ _13\"> </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=\"ls1b\">os</span> ejercicios anual<span class=\"ls1b\">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 2024 y <span class=\"_ _b\"></span>2023, 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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "r)<span class=\"ls17\">  <span class=\"ls0\">Transacciones y otros compromisos en moneda extranjera  </span></span> <span class=\"_ _13\"> </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=\"_ _13\"> </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 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=\"_ _13\"> </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=\"ffb\">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=\"ls13\">e </span>por otra v\u00eda, dicha inversi\u00f3n<span class=\"_ _1\"></span><span class=\"ls15\">.<span class=\"_ _2d\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "s)<span class=\"ls0\"> <span class=\"_ _f\"> </span>Actuaciones con incidencia en el medio ambiente </span> <span class=\"_ _13\"> </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 posi<span class=\"_ _1\"></span>bles impactos <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>pudiera <span class=\"_ _1\"></span>ocasionar <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>normal <span class=\"_ _1\"></span>desarrollo de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a a<span class=\"_ _1\"></span>ctividad <span class=\"_ _1\"></span>del Grupo sobre el medio ambiente, se consideran inversiones en inmovilizado.  <span class=\"_ _13\"> </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=\"_ _2d\"> </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",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "t) <span class=\"_ _15\"> </span>Estados de flujos de efectivo consolidados  <span class=\"_ _13\"> </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=\"_ _9\"> </span>siguientes sentidos:<span class=\"_ _2d\"> </span> - <span class=\"_ _15\"> </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=\"_ _15\"> </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=\"_ _15\"> </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=\"_ _15\"> </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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "u) <span class=\"_ _10\"> </span>Compensaciones de saldos   <span class=\"_ _13\"> </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> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "v) <span class=\"_ _f\"> </span>Efectivo y otros activos l\u00edquidos equivalentes  <span class=\"_ _13\"> </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=\"ls16\">zo</span> <span class=\"ls13\">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.<span class=\"_ _2d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "w) <span class=\"_ _9\"> </span>Estado de cambios en el patrimonio neto  <span class=\"_ _13\"> </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=\"ffb\">\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=\"ffb\">\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=\"ffb\">\u201c</span>Ajustes por cambios de <span class=\"_ _1\"></span><span class=\"ls0\">valor<span class=\"ffb\">\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>los <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 <span class=\"_ _1\"></span>m\u00e1s/menos, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>procede, <span class=\"_ _a\"></span>los </span>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:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-453": {
   "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>2024 <span class=\"_ _6\"></span><span class=\"ls19\">y <span class=\"_ _7\"></span><span class=\"ls13\">20</span></span>23 <span class=\"_ _7\"></span><span class=\"ls1b\">es</span> <span class=\"_ _6\"></span>el siguiente: Miles de euros 31.12.2024 31.12.2023 Coges, S.p.A. 35.658 35.658 Coffetek, Ltd.  5.657 5.397 Subgrupo Primion  9.043 9.043 Ascaso Factory, S.L.U. 7.507 7.507 SIA Vendon  6.347 6.347 Total 64.212 63.952 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=\"_ _c\"></span>c<span class=\"_ _1\"></span>orrespondientes <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>fondos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>comercio <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e c<span class=\"_ _0\"></span>orresponden <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>propias 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=\"ls13\">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 2024 <span class=\"ls19\">y </span></span>20<span class=\"ls0\">23 (en <span class=\"_ _0\"></span>miles de euros): </span>31.12.2024 31.12.2023 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<span class=\"_ _2d\"> </span>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>024, la tasa <span class=\"_ _0\"></span>de descuento ant<span class=\"_ _0\"></span>es de impuestos utilizada <span class=\"_ _0\"></span>a efectos de <span class=\"_ _0\"></span>este tes<span class=\"_ _0\"></span>t de deterioro es del 12,5% (12,7% en el ejercicio 2023<span class=\"_ _1\"></span>). La <span class=\"_ _a\"></span>cifra <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>negocios <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>UGE <span class=\"_ _1\"></span>Cog<span class=\"_ _1\"></span>es <span class=\"_ _7\"></span>- <span class=\"_ _7\"></span>medios <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>pago <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>vending <span class=\"_ _7\"></span>- <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>eje<span class=\"_ _1\"></span>rcicio <span class=\"_ _a\"></span>2024 <span class=\"_ _7\"></span>ha <span class=\"_ _a\"></span>disminuido <span class=\"_ _7\"></span><span class=\"ls1b\">un </span>12<span class=\"ls17\">,0</span>%. 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>2024 <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=\"ls1b\">6,</span>2 <span class=\"_ _6\"></span>millones <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _9\"></span>(7,3 millones de euros en 2023<span class=\"ls1a\">).</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=\"_ _2d\"> </span>La <span class=\"_ _1\"></span>previsi\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>PIB <span class=\"_ _a\"></span>real <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Italia <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _1\"></span>su <span class=\"_ _a\"></span>Banco <span class=\"_ _1\"></span>Central <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>igual <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span><span class=\"ls13\">0,</span>5<span class=\"ls1f\">% <span class=\"_ _a\"></span></span>en 2<span class=\"_ _1\"></span>024<span class=\"ls17\">, <span class=\"_ _1\"></span><span class=\"ls13\">0,</span></span>8% en 2025<span class=\"ls17\">, </span>1,1% en 2026 <span class=\"ls19\">y <span class=\"ls1b\">0,</span></span>9% en 2027.<span class=\"_ _2d\"> </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 <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambios 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 2024 de la UGE Coges es la siguiente: 202<span class=\"ls0\">5 </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 11,3% 8,8% 6,9% 7,1% 8,5% Resultado de explotaci\u00f3n en miles euros (*)  7.154 7.590 8.115 8.746 9.627 Resultado de explotaci\u00f3n en % sobre INCN (*)  31,<span class=\"ls0\">9% </span>31,<span class=\"ls0\">1% </span>31,<span class=\"ls0\">2% </span>31,3% 31,8% (*)  <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 9,1<span class=\"ls20\">%.</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 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 0,83% (al igual que en el ejercicio 2023<span class=\"ls1a\">).</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>2024 <span class=\"_ _8\"> </span><span class=\"ffb\">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=\"_ _2d\"> </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>.223 <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 1.902 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 adqui<span class=\"_ _0\"></span>sici\u00f3n en <span class=\"_ _b\"></span>2005 y <span class=\"_ _0\"></span>ha r<span class=\"_ _b\"></span>eparti<span class=\"_ _1\"></span>do <span class=\"_ _0\"></span>dividendos <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span><span class=\"ls1b\">n </span></span>regularidad (entre 2006 y 2024 un importe agregado de 71,4 <span class=\"ls21\">mi</span>llones de euros<span class=\"ls1a\">).<span class=\"_ _2d\"> </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>024 <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=\"_ _2d\"> </span>Coffetek, Ltd. El <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mporte <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=\"_ _1\"></span> <span class=\"_ _1\"></span>asociada <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>fondo <span class=\"_ _1\"></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>representan <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>mejores <span class=\"_ _0\"></span>estimaciones, <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>ubriendo <span class=\"_ _b\"></span>un <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>5 a\u00f1<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>n <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=\"ls15\">. <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>24, <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<span class=\"_ _1\"></span> <span class=\"ls13\">de </span>deter<span class=\"_ _0\"></span>ioro es del 13,5% (12,3<span class=\"ls1f\">% </span>en el ejercicio 20<span class=\"ls0\">23).  </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=\"ls1a\">) </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>66 <span class=\"_ _1\"></span>empleados. Su <span class=\"_ _1\"></span>actividad i<span class=\"_ _1\"></span>ncluye el <span class=\"_ _1\"></span>dise\u00f1o, fabricaci\u00f3n <span class=\"_ _1\"></span>y comercializaci\u00f3n <span class=\"_ _1\"></span>de m<span class=\"_ _1\"></span>\u00e1quinas 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=\"ls0\">evoluci<span class=\"_ _1\"></span>\u00f3n del <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>neto de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cifra <span class=\"_ _1\"></span>de n<span class=\"_ _1\"></span>egocios <span class=\"_ _1\"></span>de UGE <span class=\"_ _1\"></span>Coffetek <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libras <span class=\"_ _1\"></span>esterlinas hasta <span class=\"_ _1\"></span>20<span class=\"_ _a\"></span>24 <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>sido <span class=\"_ _1\"></span>la </span>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>2024<span class=\"ls0\"> </span>Importe <span class=\"_ _a\"></span>neto <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>cifra de <span class=\"_ _20\"> </span>negocios <span class=\"_ _20\"> </span>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 17.917 Crecimiento anual (%) 21,5% 8,1% 4,1% 8,8% 8,5% -9,4% -25,8% 65,4% 23,5% -2,1% -14,9% 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=\"_ _9\"> </span>impuestos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>2024 <span class=\"_ _9\"> </span>ha <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>2,0 <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=\"ls13\">3,</span>3 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>3). <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>4 <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>,3 <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=\"ls13\">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>y 2023). Seg\u00fan el Banco d<span class=\"_ _1\"></span>e Inglaterra en febrero de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5, su previsi\u00f3n del PIB <span class=\"_ _1\"></span>real para Reino Unido <span class=\"_ _1\"></span>era igual a <span class=\"_ _1\"></span><span class=\"ls1b\">0,</span>4% <span class=\"_ _1\"></span>en 202<span class=\"ls0\">5<span class=\"ls17\">, </span>1<span class=\"ls17\">,5</span>% en 2026<span class=\"ls17\">, </span>1,3% en 2027 <span class=\"ls19\">y </span></span>1,<span class=\"_ _0\"></span><span class=\"ls0\">8% en 2028.  </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=\"_ _9\"> </span>innovaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>gam<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>productos <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>caf\u00e9 profesional y de vending.<span class=\"_ _2d\"> </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 <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambios en l<span class=\"_ _1\"></span>os 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>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 <span class=\"_ _7\"></span>previstos <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>an\u00e1lisis<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>del <span class=\"_ _7\"></span>test <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>deterioro <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>202<span class=\"_ _a\"></span>4 <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>planes <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>egocio <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>citada <span class=\"_ _7\"></span>UGE, <span class=\"_ _6\"></span>es <span class=\"_ _7\"></span>la siguiente:<span class=\"_ _2d\"> </span>202<span class=\"ls0\">5 </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 11,0% 3,5% 3,2% 3<span class=\"ls17\">,2</span>% 3,<span class=\"ls0\">3% </span>Resultado de explotaci\u00f3n en miles euros (*)  2.138 2.118 2.157 2.234 2.322 Resultado de explotaci\u00f3n en % sobre INCN (*)  9,1% 8<span class=\"ls17\">,7</span>% 8<span class=\"ls17\">,6</span>% 8,6% 8,7% (*) <span class=\"_ _14\"> </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 5,6<span class=\"ls20\">%.<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>Con <span class=\"_ _a\"></span>ca<span class=\"_ _1\"></span>r\u00e1cter <span class=\"_ _a\"></span>general, <span class=\"_ _a\"></span>Coffetek, <span class=\"_ _a\"></span>Ltd. <span class=\"_ _7\"></span>no <span class=\"_ _a\"></span>precisa <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>inversiones <span class=\"_ _a\"></span>anu<span class=\"_ _1\"></span>ales <span class=\"_ _a\"></span>significativas. <span class=\"_ _6\"></span><span class=\"ls22\">El</span> <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>neto <span class=\"_ _a\"></span>contable <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>el activo <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>corriente <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _a\"></span>es <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2,1 <span class=\"_ _a\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>uros. <span class=\"_ _a\"></span>El <span class=\"_ _7\"></span>resto <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>ac<span class=\"_ _1\"></span>tivos <span class=\"_ _a\"></span>netos <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>el circulante  o<span class=\"_ _1\"></span>perativo.  L<span class=\"_ _1\"></span>as  inversiones <span class=\"_ _12\"> </span>para <span class=\"_ _12\"> </span>el  periodo <span class=\"_ _12\"> </span>proyectada  ser\u00e1n <span class=\"_ _12\"> </span>similares <span class=\"_ _12\"> </span>a  las <span class=\"_ _12\"> </span>amortizaciones. <span class=\"_ _10\"> </span>El crecimiento <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>ventas <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>beneficio <span class=\"_ _1\"></span>antes <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>impuestos <span class=\"_ _1\"></span>conlleva <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>inversi\u00f3n <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>circulante <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>imilar 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 2023<span class=\"ls1a\">).</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>024 <span class=\"_ _8\"> </span><span class=\"ffb\">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<span class=\"ls17\">. </span>El importe <span class=\"_ _0\"></span>a recuperar<span class=\"_ _0\"></span> en libros consolidado<span class=\"_ _0\"></span>s asciende a 1<span class=\"ls13\">2.<span class=\"_ _0\"></span><span class=\"ls0\">002 miles de <span class=\"_ _0\"></span>euros<span class=\"ls17\">, </span>si<span class=\"_ _0\"></span>n incluir <span class=\"ls13\">1.</span>198 <span class=\"_ _0\"></span>miles de </span></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=\"ls13\">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=\"ls19\">y <span class=\"ls13\">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>2024 <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>4 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>4 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>3 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=\"ls13\">202</span>4, <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=\"_ _1\"></span> <span class=\"_ _a\"></span>efectos <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e <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 14,2% (<span class=\"ls13\">12,</span>2% en el ejercicio 2023<span class=\"ls1a\">).</span> Las <span class=\"_ _6\"></span>ventas <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Subgrupo <span class=\"_ _6\"></span>Primion <span class=\"_ _6\"></span>han <span class=\"_ _6\"></span>aumentado <span class=\"_ _6\"></span>un <span class=\"_ _9\"> </span>11,7% <span class=\"_ _6\"></span>respecto <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>ejercicio <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>nterior. <span class=\"_ _6\"></span>Asimismo, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de diciembre <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>4 <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=\"_ _7\"></span>proyectos <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>contratos <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>mantenimiento, <span class=\"_ _7\"></span>asciende <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span><span class=\"ls13\">50,</span>6 millones de euros, un <span class=\"ls1b\">4,<span class=\"_ _1\"></span></span>6% superior a la de cierre del a\u00f1o anterior.  El EBITDA en consolidaci\u00f3n excluyendo los efectos de NIIF 16 ob<span class=\"_ _1\"></span>tenido por el Subgrupo Primion ha ascendido a 7,5 millones de euros en 2024 (3,6 millones de euros en 2023<span class=\"ls1a\">).</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 <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  relacionada<span class=\"_ _0\"></span>s <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>0<span class=\"_ _1\"></span><span class=\"ls13\">24</span> del Subgrupo Primion es la siguiente:  202<span class=\"ls0\">5 </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 5,9% 12<span class=\"ls17\">,0<span class=\"ls0\">% </span></span>12<span class=\"ls0\">,6% </span>11,8% 11,8% Resultado de explotaci\u00f3n en miles euros (*)  4.600 6.930 9.873 13.237 17.059 Resultado de explotaci\u00f3n en % sobre INCN (*)  6,5% 8,7% 11,0% 13,2% 15,2% (*) <span class=\"_ _14\"> </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><span class=\"lsb\">general</span>. <span class=\"_ _7\"></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> 6,5<span class=\"ls20\">%.</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 2023<span class=\"ls1a\">).</span>  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>4 <span class=\"_ _1\"></span><span class=\"ffb\">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>3.429 <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>  29.<span class=\"_ _0\"></span>844  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=\"ls17\">, </span>dicho valor unitario a recuperar es igual a 5,38 euros<span class=\"ls1a\">).</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>2024 <span class=\"_ _b\"></span><span class=\"ls13\">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=\"ls13\">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 continuaci\u00f3n. <span class=\"_ _c\"></span>Al <span class=\"_ _b\"></span>cierre <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ejercicio 202<span class=\"ls0\">4, la <span class=\"_ _1\"></span>tasa de <span class=\"_ _1\"></span>descuento antes <span class=\"_ _1\"></span>de impuestos <span class=\"_ _1\"></span>utilizada a efecto<span class=\"_ _a\"></span>s de <span class=\"_ _1\"></span>este test <span class=\"_ _1\"></span>de deterioro es<span class=\"_ _1\"></span> del <span class=\"_ _a\"></span>13,3% (13,6% </span>en el ejercicio 2023). 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=\"ls1b\">51<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 2024<span class=\"_ _1\"></span> ha ascendido a 10.515 miles de euros<span class=\"ls15\">, </span>un <span class=\"ls0\">8,1% superior a la registrada en el ejercicio 2023. </span>El beneficio <span class=\"_ _1\"></span>en consolidaci\u00f3n antes <span class=\"_ _1\"></span>de intereses <span class=\"_ _1\"></span>e impuestos <span class=\"_ _1\"></span>en 2024 <span class=\"_ _1\"></span>ha supuesto u<span class=\"_ _1\"></span>na p\u00e9rdida de <span class=\"_ _1\"></span>(0,6) millones de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>motivado <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>reg<span class=\"_ _1\"></span>istro <span class=\"_ _b\"></span>de deterioro <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>existencias <span class=\"_ _b\"></span>e insolvencias. La <span class=\"_ _b\"></span>UGE <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>crecido a<span class=\"_ _0\"></span>proximadamente un 8% en ventas con respecto al ejercicio 2023 con una ca\u00edda del margen. El <span class=\"_ _a\"></span>Fondo <span class=\"_ _a\"></span>Monetario <span class=\"_ _a\"></span>Internacional <span class=\"_ _a\"></span>indica <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>enero <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2025 <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>PIB <span class=\"_ _a\"></span>real <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>onom\u00edas <span class=\"_ _1\"></span>avanzadas <span class=\"_ _a\"></span>crezca tanto en 2025 como en 2026 un 1,8%. 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>4 de la UGE Ascaso es la siguiente: 202<span class=\"ls0\">5 </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 26,5% 16,5% 18,1% 9,3% 10<span class=\"ls0\">,0% </span>Resultado de explotaci\u00f3n en miles euros (*)  649<span class=\"ls0\"> </span>1.340 2.080 2.470 2.907 Resultado de explotaci\u00f3n en % sobre INCN (*)  4,9% 8,6% 11,4% 12,4% 13,2% (*)  <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 8,6<span class=\"ls20\">%.</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% (al igual que en el ejercicio 2023). El test <span class=\"_ _0\"></span>de i<span class=\"_ _0\"></span>mpairment del <span class=\"_ _0\"></span>ejercicio 2024 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=\"ffb\">se <span class=\"_ _0\"></span>ha realizado \u201c<span class=\"_ _0\"></span>pre NIIF <span class=\"_ _b\"></span>16\u201d: (i)<span class=\"ff3\"> </span></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. El<span class=\"_ _0\"></span> valor recuperable de los recursos propios es igual al valor de la empresa menos su deuda financiera neta. 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><span class=\"ls13\">18.</span>792 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros, <span class=\"_ _a\"></span>sin incluir <span class=\"ls13\">732</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>024 <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>202<span class=\"_ _a\"></span>4<span class=\"ls17\">, <span class=\"_ _1\"></span></span>la <span class=\"_ _1\"></span>tasa de descuento antes de impuestos utilizada a efectos<span class=\"_ _0\"></span> de este test de deterioro es del 15,1% (15,2% en el ejercicio 2023). 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>37 <span class=\"_ _1\"></span>empleados<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Su <span class=\"_ _1\"></span>actividad <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ncluye <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>dise\u00f1o, <span class=\"_ _1\"></span>producci\u00f3n <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>enta <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>soluciones <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>IoT, <span class=\"_ _1\"></span>equipos <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>telemetr\u00eda <span class=\"_ _1\"></span>y medios de pago para m\u00e1quinas de vending y caf\u00e9. La cifra <span class=\"_ _1\"></span>de negocios de l<span class=\"_ _1\"></span>a UGE SIA <span class=\"_ _1\"></span>Vendon en el<span class=\"_ _1\"></span> ejercicio 202<span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>ha ascendido a <span class=\"_ _1\"></span>8.484 miles <span class=\"_ _1\"></span>de euros, <span class=\"_ _1\"></span>siendo un 26,3% superior a la del ejercicio 2023. 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>2024 <span class=\"_ _9\"> </span>ha <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>1,0 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>illones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>(0,4 millones de euros en 2023). El <span class=\"_ _a\"></span>Fondo <span class=\"_ _a\"></span>Monetario <span class=\"_ _a\"></span>Internacional <span class=\"_ _a\"></span>indica <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>enero <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2025 <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>PIB <span class=\"_ _a\"></span>real <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>onom\u00edas <span class=\"_ _1\"></span>avanzadas <span class=\"_ _a\"></span>crezca tanto en 2025 como en 2026 un 1,8%.  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>4 de la UGE Vendon es la siguiente: 202<span class=\"ls0\">5 </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 28,9% 29<span class=\"ls0\">,8% </span>12,7% 15,6% 13,5% Resultado de explotaci\u00f3n en miles euros (*) 2.099 3.002 3.526 4.393 5.<span class=\"ls13\">119</span> Resultado de explotaci\u00f3n en % sobre INCN (*)  19,2% 21,1% 22,0% 23,7% 24,4% (**)  <span class=\"_ _21\"> </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 14,6<span class=\"ls20\">%.<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% (al igual que en el ejercicio 2023). 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>202<span class=\"_ _1\"></span>4 <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>inversi\u00f3n <span class=\"_ _8\"> </span>en  SIA <span class=\"_ _d\"> </span>Vendon <span class=\"_ _8\"> </span><span class=\"ffb\">se  ha <span class=\"_ _8\"> </span>realizado <span class=\"_ _d\"> </span>\u201cpre <span class=\"_ _d\"> </span>NIIF <span class=\"_ _8\"> </span>1<span class=\"_ _1\"></span>6\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>l<span class=\"_ _1\"></span>os <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. El<span class=\"_ _0\"></span> valor recuperable de los recursos propios es igual al valor de la empresa menos su deuda financiera neta. 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=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls13\">10.</span>703 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros, <span class=\"_ _a\"></span>sin incluir <span class=\"ls13\">40</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>024 <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=\"_ _2d\"> </span>En <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span><span class=\"ls1b\">on</span> <span class=\"_ _a\"></span><span class=\"ffb\">\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=\"ffb\">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.<span class=\"_ _2d\"> </span>Dotaciones  (798) (380) (2.270) (492) (3.940<div class=\"c w6e h32 gs30\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Dotaciones  </div></div><div class=\"c w6a h32 gs31\"><div class=\"t m0 x2f h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(797) </div></div><div class=\"c w60 h32 gs32\"><div class=\"t m0 x2f h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(413) </div></div><div class=\"c w6b h32 gs33\"><div class=\"t m0 x59 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(2.218) </div></div><div class=\"c w6c h32 gs34\"><div class=\"t m0 x42 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(481) </div></div><div class=\"c w6d h32 gs35\"><div class=\"t m0 x93 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(3.909)<span class=\"_ _2d\"> </span></div></div>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=\"_ _6\"></span>relacionados <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>productos, <span class=\"_ _7\"></span>sistemas <span class=\"_ _6\"></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=\"ls13\">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=\"_ _a\"></span> por <span class=\"_ _1\"></span>tanto <span class=\"_ _1\"></span>se 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=\"_ _6\"></span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _9\"></span>justificar <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>recuperaci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _6\"></span>valo<span class=\"_ _1\"></span>r <span class=\"_ _9\"></span>neto <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ontable registrado <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>balance <span class=\"ls19\">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 2024<span class=\"_ _1\"></span> los costes de desarrollo netos activados ascienden a 2.829 miles <span class=\"_ _1\"></span>de euros (4.810 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>2023<span class=\"ls1a\">),</span> <span class=\"_ _a\"></span>siendo <span class=\"_ _a\"></span>237 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>adiciones <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>ejercicio<span class=\"_ _1\"></span> resultantes de trabajos re<span class=\"_ _0\"></span>alizados por el S<span class=\"_ _0\"></span>ubgrupo Primion para <span class=\"_ _0\"></span>el inmovilizado intangible <span class=\"_ _0\"></span>(<span class=\"ls13\">972</span> miles <span class=\"_ _0\"></span>de euros en <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3) <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>1.523 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>gasto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _a\"></span>(1.395 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>2023) <span class=\"_ _1\"></span>registrados<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los correspondientes <span class=\"_ _9\"></span>ep\u00edgrafes <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>cuenta <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _9\"> </span>y <span class=\"_ _9\"></span>ganancias <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onsolidada <span class=\"_ _6\"></span>adjunta <span class=\"_ _9\"> </span>correspondiente <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>l ejercicio anual terminado al 31 de diciembre de 2024.  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>2024 asciende a 17.613 <span class=\"_ _0\"></span>miles d<span class=\"_ _0\"></span>e euros (1<span class=\"_ _0\"></span>5.063 miles <span class=\"_ _0\"></span>de euros <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n 2023). La<span class=\"_ _0\"></span> naturaleza <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>principales g<span class=\"_ _0\"></span>astos 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=\"_ _7\"></span>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=\"_ _7\"></span>p<span class=\"_ _1\"></span>ersonal\u201d <span class=\"_ _a\"></span>y \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=\"_ _13\"> </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=\"ls13\">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 <span class=\"_ _b\"></span>integral <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>a <span class=\"_ _b\"></span>otras <span class=\"_ _b\"></span>altas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>aplicaciones <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>nform\u00e1ticas<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>Sociedad <span class=\"_ _c\"></span>dominante<span class=\"_ _1\"></span><span class=\"ls17\">. <span class=\"_ _c\"></span><span class=\"ls0\">L<span class=\"_ _1\"></span>os <span class=\"_ _c\"></span>retiros <span class=\"_ _b\"></span>corresponden </span></span>principalmente a bajas de activos intangibles que se encontraban en su mayor parte totalmente amortizados.  <span class=\"_ _13\"> </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\">24 asciende a 9.866 miles de euros (14.758 miles de euros al 31 de diciembre de </span>20<span class=\"ls0\">23).  </span>5.2 P\u00e9rdidas por deterioro  No se ha registrado deterioro de elementos del inmovilizado intangible.<span class=\"_ _2d\"> </span><div class=\"c w73 ha1 gs37\"><div class=\"t m0 x12 h2 yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Gasto por amortizaci\u00f3n<span class=\"ff1\"> </span></div></div><div class=\"c w76 ha1 gs38\"><div class=\"t m0 x1a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(1.457) </div></div><div class=\"c w77 ha1 gs39\"><div class=\"t m0 xe h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(1.233) </div></div><div class=\"c w5f ha1 gs3a\"><div class=\"t m0 x42 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(2.690) </div></div><div class=\"c w75 ha1 gs3b\"><div class=\"t m0 x1c h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w73 ha0 gs3d\"><div class=\"t m0 x12 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Gasto por amortizaci\u00f3n </div></div><div class=\"c w76 ha0 gs3e\"><div class=\"t m0 x42 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(1.576) </div></div><div class=\"c w77 ha0 gs3f\"><div class=\"t m0 x16 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(1.341) </div></div><div class=\"c w5f ha0 gs40\"><div class=\"t m0 x42 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(2.917) </div></div><div class=\"c w75 ha0 gs41\"><div class=\"t m0 x1c h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div>Tipos de inter\u00e9s incrementales Los  tipos <span class=\"_ _8\"> </span>de  inter\u00e9s <span class=\"_ _d\"> </span>incrementales  d<span class=\"_ _0\"></span>el <span class=\"_ _d\"> </span>ejercicio  2024 <span class=\"_ _8\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>2023  e<span class=\"_ _0\"></span>mpleados <span class=\"_ _d\"> </span>en  el <span class=\"_ _8\"> </span>c\u00e1lculo  de <span class=\"_ _d\"> </span>los  pasi<span class=\"_ _0\"></span>vos  por<span class=\"_ _b\"></span> arrendamiento han <span class=\"_ _1\"></span>sido: (i) <span class=\"_ _1\"></span>4,5% cuando el<span class=\"_ _1\"></span> arrendatario es l<span class=\"_ _1\"></span>a Sociedad <span class=\"_ _1\"></span>dominante, (ii) <span class=\"_ _1\"></span>5,25% en el <span class=\"_ _1\"></span>Reino Unido, (iii) 4,5% en el resto de la Uni\u00f3n Europea, (iv) 5,25% en EE.UU. y (v) 14% en Colombia.  Las variaciones en el tipo de inter\u00e9s incremental no dan lugar a variaciones significati<span class=\"_ _0\"></span>vas.<span class=\"_ _1\"></span> <div class=\"c w8c h32 gs43\"><div class=\"t m0 x6a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Dotaciones </div></div><div class=\"c w8e h32 gs44\"><div class=\"t m0 x2d h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(404) </div></div><div class=\"c w8f h32 gs45\"><div class=\"t m0 x75 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(649) </div></div><div class=\"c w90 h32 gs46\"><div class=\"t m0 x75 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(944) </div></div><div class=\"c w5d h32 gs47\"><div class=\"t m0 x30 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(220) </div></div><div class=\"c w77 h32 gs48\"><div class=\"t m0 x30 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w91 h32 gs49\"><div class=\"t m0 x1b h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(2.217) </div></div><div class=\"c w8c h32 gs4b\"><div class=\"t m0 x6a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Dotaciones </div></div><div class=\"c w8e h32 gs4c\"><div class=\"t m0 x2d h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(409) </div></div><div class=\"c w8f h32 gs4d\"><div class=\"t m0 x75 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(725) </div></div><div class=\"c w90 h32 gs4e\"><div class=\"t m0 x30 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(1.048) </div></div><div class=\"c w5d h32 gs4f\"><div class=\"t m0 x30 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(182) </div></div><div class=\"c w77 h32 gs50\"><div class=\"t m0 x30 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w91 h32 gs51\"><div class=\"t m0 x1b h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(2.364) </div></div>P\u00e9rdidas por deterioro - Al 31 de diciembre de 2022 (660) - - - - (660) Al 31 de diciembre de 2023 (660) - - - - (660) Reversi\u00f3n por deterioro 122<span class=\"ls0\"> </span>- - - - 122<span class=\"ls0\"> </span>Al 31 de diciembre de 2024 (<span class=\"ls13\">538</span>) - - - - (<span class=\"ls13\">538<span class=\"_ _2d\"> </span></span>7.1.3 P\u00e9rdidas por deterioro En el ejercicio 2024 no se han producido p\u00e9rdidas por deterioro de elementos de inmovilizado material.<span class=\"_ _1\"></span>  En mayo <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>023, <span class=\"_ _0\"></span>el G<span class=\"_ _0\"></span>rupo A<span class=\"_ _0\"></span>zkoyen vendi\u00f3 el <span class=\"_ _b\"></span>inmueble sito <span class=\"_ _b\"></span>en Schio Vi<span class=\"_ _0\"></span>cenza, Italia <span class=\"_ _b\"></span>de Coges, S.<span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>.A. por un precio de venta de<span class=\"_ _1\"></span> 4.400 miles de euros, siendo los costes de la tra<span class=\"_ _1\"></span>nsacci\u00f3n de 110 miles de euros. El valor neto <span class=\"_ _7\"></span>contable <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2022 <span class=\"_ _7\"></span>era <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>.982 <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>estaba <span class=\"_ _6\"></span>registrado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ep\u00edgrafe \u201cActivos <span class=\"_ _0\"></span>no <span class=\"_ _b\"></span>corrientes <span class=\"_ _0\"></span>mantenidos <span class=\"_ _b\"></span>par<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>la v<span class=\"_ _0\"></span>enta\u201d <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>balance <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>situaci\u00f3n <span class=\"_ _b\"></span>consolidado. Con<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>esta venta<span class=\"_ _0\"></span> <span class=\"ff3\">obtuvo </span>un beneficio <span class=\"_ _1\"></span>neto de <span class=\"_ _1\"></span>308 miles <span class=\"_ _1\"></span>de eu<span class=\"_ _1\"></span>ros registrado en <span class=\"_ _1\"></span>el ep\u00edgrafe \u201cDet<span class=\"_ _1\"></span>erioro y resul<span class=\"_ _a\"></span><span class=\"ff3\">tados por <span class=\"_ _1\"></span>enajenaciones </span>del inmovilizado\u201d de la cuenta de p\u00e9rdidas y ganancias cons<span class=\"_ _0\"></span>olidada 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, e<span class=\"_ _0\"></span>n c<span class=\"_ _0\"></span>oncreto <span class=\"_ _0\"></span>para la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>actividad <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>egmento de <span class=\"_ _0\"></span><span class=\"ff1\">Time <span class=\"_ _0\"></span>&amp; <span class=\"_ _b\"></span>Se<span class=\"_ _1\"></span>curity<span class=\"ff3 ls15\">. <span class=\"ls0\">Al <span class=\"_ _0\"></span>31 <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e d<span class=\"_ _0\"></span>iciembre <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e 2024, <span class=\"_ _b\"></span>tra<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> </span></span></span>dotaci\u00f3n <span class=\"_ _8\"> </span>anual <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>amortizaci\u00f3n <span class=\"_ _8\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>39 <span class=\"_ _8\"> </span>miles <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>euros, <span class=\"_ _8\"> </span>el <span class=\"_ _d\"> </span>valor <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>coste <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>terrenos, <span class=\"_ _8\"> </span>construcciones, amortizaci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>asociado <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>itado <span class=\"_ _a\"></span>inmueble <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>1.4<span class=\"_ _1\"></span>00, <span class=\"_ _a\"></span>1.<span class=\"ls13\">571<span class=\"ls15\">, <span class=\"_ _7\"></span></span></span>8<span class=\"ls1b\">51</span> <span class=\"_ _a\"></span><span class=\"ls19\">y <span class=\"_ _7\"></span></span>538 <span class=\"_ _a\"></span>miles; <span class=\"_ _a\"></span>siendo <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>alor<span class=\"_ _0\"></span> neto <span class=\"_ _a\"></span>contable <span class=\"_ _1\"></span>igual <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span><span class=\"ls1b\">1.<span class=\"_ _1\"></span></span>582 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>(1.499 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euro<span class=\"_ _1\"></span>s <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=\"_ _a\"></span>20<span class=\"_ _1\"></span>23<span class=\"ls1a\">).</span> <span class=\"_ _a\"></span>De <span class=\"_ _1\"></span>acuerdo con la tasaci\u00f3n de un experto i<span class=\"_ _0\"></span>ndependiente de enero de 2024, no hay diferencia entre el valor razonable de<span class=\"_ _0\"></span> dicho <span class=\"_ _10\"> </span>inmueble, <span class=\"_ _10\"> </span>as\u00ed <span class=\"_ _12\"> </span>como <span class=\"_ _10\"> </span>el <span class=\"_ _12\"> </span>de <span class=\"_ _10\"> </span>las <span class=\"_ _10\"> </span>instalaciones <span class=\"_ _10\"> </span>afecta<span class=\"_ _0\"></span>s <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>el <span class=\"_ _10\"> </span>valor <span class=\"_ _10\"> </span>neto <span class=\"_ _12\"> </span>contable<span class=\"_ _1\"></span>, <span class=\"_ _12\"> </span>por <span class=\"_ _10\"> </span>lo <span class=\"_ _10\"> </span>que <span class=\"_ _10\"> </span>los Administradores ha<span class=\"_ _1\"></span>n considerado <span class=\"_ _1\"></span>llevar a <span class=\"_ _1\"></span>cabo <span class=\"_ _a\"></span>una reversi\u00f3n <span class=\"_ _1\"></span>del deterioro <span class=\"_ _1\"></span>de es<span class=\"_ _1\"></span>te inmueble <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>importe de 122 miles de euros. <div class=\"c w93 h4c gs53\"><div class=\"t m0 x6a h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Dotaciones </div></div><div class=\"c w94 h4c gs54\"><div class=\"t m0 x28 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">(37)<span class=\"_ _2d\"> </span> </div></div><div class=\"c w93 h4c gs56\"><div class=\"t m0 x6a h2 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Dotaciones<span class=\"ff1\"> </span></div></div><div class=\"c w94 h4c gs57\"><div class=\"t m0 x28 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">(37) </div></div><div class=\"c w93 h4c gs59\"><div class=\"t m0 x6a h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">(P\u00e9rdidas)/Reversi\u00f3n por deterioro- </div></div><div class=\"c w93 h32 gs5a\"><div class=\"t m0 x6a h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">Al 31 de diciembre de 2022 </div></div><div class=\"c w94 h32 gs5b\"><div class=\"t m0 x75 h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w93 h32 gs5c\"><div class=\"t m0 x6a h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">Al 31 de diciembre de 2023 </div></div><div class=\"c w94 h32 gs5d\"><div class=\"t m0 x75 h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w93 h4c gs5e\"><div class=\"t m0 x6a h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">Al 31 de diciembre de 2024 </div></div><div class=\"c w94 h4c gs5f\"><div class=\"t m0 x75 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">- </div></div>7.4 P\u00e9rdidas por deterioro  <span class=\"_ _13\"> </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 considere <span class=\"_ _b\"></span>necesario, <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Grupo 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=\"_ _c\"></span>s<span class=\"_ _1\"></span>us <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=\"ls17\">. </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>4 (Nota 19.2). En <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2024 <span class=\"_ _a\"></span><span class=\"ffb\">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=\"_ _2d\"> </span>Miles de euros Materias primas Productos terminados y en curso Saldos a 31 de diciembre de 2023 (6.434) (3.757) (Adiciones) / Reversiones (1.<span class=\"ls13\">494</span>) (<span class=\"ls13\">11</span>) Retiros por achatarramientos 992<span class=\"ls0\"> </span>122<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n (49) (7) Saldos a 31 de diciembre de 2024 (<span class=\"ls13\">6.985</span>) (3.653)<span class=\"_ _2d\"> </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>24 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>2023 <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=\"_ _2d\"> </span>Durante <span class=\"_ _9\"> </span>los <span class=\"_ _9\"></span>ejercicios <span class=\"_ _6\"></span><span class=\"ls13\">20</span>24 <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>2023 <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=\"ffb\">se registran en el ep\u00edgrafe \u201cProvisiones corrientes\u201d (v\u00e9ase Nota 1<span class=\"_ _1\"></span></span>4<span class=\"ls1a\">).</span> La provisi\u00f3n de insolvencias<span class=\"ffb\">, que se presenta minorando el ep\u00edgrafe \u201cDeudores comerciales, terceros\u201d, </span>y<span class=\"_ _1\"></span> su movimiento durante los ejercicios 2024 y 2023 es el siguiente: Miles de e<span class=\"_ _1\"></span>uros<span class=\"_ _1\"></span> Saldo a 31 de diciembre de 2022 (5.853) (Dotaci\u00f3n) / Reversiones (288) Aplicaciones 580<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n (25) Saldo a 31 de diciembre de 2023 (5.586) (Dotaci\u00f3n) / Reversiones<span class=\"ff1\"> </span>71<span class=\"ff1 ls0\"> </span>Aplicaciones 44<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n<span class=\"ff1\"> </span>(37)<span class=\"ff1\"> </span>Saldo a 31 de diciembre de 2024 (5.508) Junto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>esta <span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>taci\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=\"_ _1\"></span>las <span class=\"_ _a\"></span>provisiones <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>tr\u00e1fico\u201d <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias consolidada incluye las variaciones netas de provisiones para garant\u00edas, junto a otros conc<span class=\"_ _0\"></span>eptos (Nota 14).<span class=\"_ _2d\"> </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 <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omerciales <span class=\"_ _b\"></span>terceros (Clientes <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>entas <span class=\"_ _b\"></span>y pre<span class=\"_ _0\"></span>staciones <span class=\"_ _b\"></span>de servi<span class=\"_ _0\"></span>cio) al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>2023<span class=\"ls15\">. </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\">24 </span>20<span class=\"ls0\">23 </span>Bruto a cobrar Provisi\u00f3n Bruto a cobrar Provisi\u00f3n<span class=\"_ _2d\"> </span>Sin vencer 24.978 (267) 25.555 (<span class=\"ls13\">260</span>) Vencidos     <span class=\"ls0\">Menos de 90 d\u00edas </span>7.809 (163) 10.058 (<span class=\"ls13\">219</span>)     <span class=\"ls0\">M\u00e1s de 90 d\u00edas y menos de 180 </span>777<span class=\"ls0\"> </span>(141) 1.521 (<span class=\"ls13\">285</span>)     <span class=\"ls0\">M\u00e1s de 180 y menos de un a\u00f1o </span>465<span class=\"ls0\"> </span>(248) 619<span class=\"ls0\"> </span>(<span class=\"ls13\">257</span>)     <span class=\"ls0\">M\u00e1s de un a\u00f1o </span>1.232 (1.154) 1.088 (1.028) Deteriorados en su totalidad 3.535 (3.535) 3.537 (3.537) Total 38.796 (5.508) 42.<span class=\"ls0\">378 </span>(5.<span class=\"ls13\">586</span>) 14. <span class=\"_ _1a\"> </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 2024 <span class=\"ls16\">y </span></span>20<span class=\"ls0\">23 ha sido el siguiente:<span class=\"_ _2d\"> </span></span><span class=\"ls0\"> </span><div class=\"c wd1 h87 gs136\"><div class=\"t m0 x26 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c wc5 h32 gs137\"><div class=\"t m0 x45 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w5f h32 gs138\"><div class=\"t m0 x45 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c wd0 h32 gs139\"><div class=\"t m0 x8 h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">Saldo inicial </div></div><div class=\"c wc5 h32 gs13a\"><div class=\"t m0 xf h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">1.208 </div></div><div class=\"c w5f h32 gs13b\"><div class=\"t m0 x1c h2 yb8 ff1 fs0 fc0 sc0 ls13 ws0\">623<span class=\"ls0\"> </span></div></div><div class=\"c wd0 h32 gs13c\"><div class=\"t m0 x8 h2 yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Dotaciones<span class=\"ff1\"> </span></div></div><div class=\"c wc5 h32 gs13d\"><div class=\"t m0 x1c h2 yb8 ff3 fs0 fc0 sc0 ls13 ws0\">395<span class=\"ff1 ls0\"> </span></div></div><div class=\"c w5f h32 gs13e\"><div class=\"t m0 x1c h2 yb8 ff3 fs0 fc0 sc0 ls13 ws0\">634<span class=\"ff1 ls0\"> </span></div></div><div class=\"c wd0 h32 gs13f\"><div class=\"t m0 x8 h2 yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Traspasos<span class=\"ff1\"> </span></div></div><div class=\"c wc5 h32 gs140\"><div class=\"t m0 xc1 h2 yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(666)<span class=\"ff1\"> </span></div></div><div class=\"c w5f h32 gs141\"><div class=\"t m0 xc1 h2 yb8 ff3 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></div><div class=\"c wd0 h4c gs142\"><div class=\"t m0 x8 h2 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Reversiones <span class=\"ff1\"> </span></div></div><div class=\"c wc5 h4c gs143\"><div class=\"t m0 x22 h2 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(29)<span class=\"ff1\"> </span></div></div><div class=\"c w5f h4c gs144\"><div class=\"t m0 x22 h2 y4d ff3 fs0 fc0 sc0 ls0 ws0\">(50)<span class=\"ff1\"> </span></div></div><div class=\"c wd0 h32 gs145\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Diferencias de conversi\u00f3n </div></div><div class=\"c wc5 h32 gs146\"><div class=\"t m0 x2b h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w5f h32 gs147\"><div class=\"t m0 x2b h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c wd0 h32 gs148\"><div class=\"t m0 x8 h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">Saldo final<span class=\"ff3\"> </span></div></div><div class=\"c wc5 h32 gs149\"><div class=\"t m0 x1c h2 yb8 ff1 fs0 fc0 sc0 ls13 ws0\">912<span class=\"ff3 ls0\"> </span></div></div><div class=\"c w5f h32 gs14a\"><div class=\"t m0 xf h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">1.208<span class=\"ff3\"> </span></div></div><div class=\"c wd0 h32 gs14b\"><div class=\"t m0 x8 h2 yb8 ff3 fs0 fc0 sc0 ls17 ws0\">      <span class=\"ls0\">Que incluye<span class=\"ff1\"> </span></span></div></div><div class=\"c wd0 h32 gs14c\"><div class=\"t m0 x8 h2 yb8 ff3 fs0 fc0 sc0 ls17 ws0\">         <span class=\"ls0\">Provisi\u00f3n medioambient<span class=\"_ _0\"></span>al <span class=\"ff1\"> </span></span></div></div><div class=\"c wc5 h32 gs14d\"><div class=\"t m0 x2d h2 yb8 ff3 fs0 fc0 sc0 ls13 ws0\">37<span class=\"ff1 ls0\"> </span></div></div><div class=\"c w5f h32 gs14e\"><div class=\"t m0 x2b h2 yb8 ff3 fs0 fc0 sc0 ls0 ws0\">8<span class=\"ff1\"> </span></div></div><div class=\"c wd0 h32 gs14f\"><div class=\"t m0 x8 h2 yb8 ff3 fs0 fc0 sc0 ls17 ws0\">         <span class=\"ls0\">Provisi\u00f3n para costes de restituci\u00f3n<span class=\"ff1\"> </span></span></div></div><div class=\"c wc5 h32 gs150\"><div class=\"t m0 x2d h2 yb8 ff3 fs0 fc0 sc0 ls13 ws0\">70<span class=\"ff1 ls0\"> </span></div></div><div class=\"c w5f h32 gs151\"><div class=\"t m0 x32 h2 yb8 ff3 fs0 fc0 sc0 ls13 ws0\">64<span class=\"ff1 ls0\"> </span></div></div><div class=\"c wd0 h32 gs152\"><div class=\"t m0 x8 h2 yb8 ff3 fs0 fc0 sc0 ls17 ws0\">         <span class=\"ls0\">Provisi\u00f3n para retribuciones a largo plazo<span class=\"ff1\"> </span></span></div></div><div class=\"c wc5 h32 gs153\"><div class=\"t m0 x1c h2 yb8 ff3 fs0 fc0 sc0 ls13 ws0\">686<span class=\"ff1 ls0\"> </span></div></div><div class=\"c w5f h32 gs154\"><div class=\"t m0 x1c h2 yb8 ff3 fs0 fc0 sc0 ls13 ws0\">988<span class=\"ff1 ls0\"> </span></div></div><div class=\"c wd0 h4c gs155\"><div class=\"t m0 x8 h7b y4d ff3 fs0 fc0 sc0 ls17 ws0\">         <span class=\"ls0\">Otras provisiones no cor<span class=\"_ _0\"></span>rientes </span></div></div><div class=\"c wc5 h4c gs156\"><div class=\"t m0 x1c h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">119<span class=\"ls0\"> </span></div></div><div class=\"c w5f h4c gs157\"><div class=\"t m0 x1c h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">148<span class=\"ls0\"> </span></div></div><div class=\"c w38 h25 gs158\"><div class=\"t m0 xe5 h7b y2b0 ff3 fs0 fc0 sc0 ls0 ws0\">Medioambiental<span class=\"ls17\">. <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 xe5 h7b y5b1 ff3 fs0 fc0 sc0 ls0 ws0\">explica en la Nota 31.<span class=\"_ _2d\"> </span> </div><div class=\"t m0 xe5 h7b y5b2 ff3 fs0 fc0 sc0 ls0 ws0\">Restituci\u00f3n<span class=\"ls15\">. <span class=\"_ _a\"></span></span>Incluye <span class=\"_ _1\"></span><span class=\"ls13\">70</span> <span class=\"_ _1\"></span>miles de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>(64 <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>2023<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 xe5 h7b y5b3 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 xe5 h7b y5b4 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 xe5 h7b y5b5 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 xe5 h7b y5b6 ff3 fs0 fc0 sc0 ls0 ws0\">recibido.<span class=\"_ _2d\"> </span> </div></div>Provisi\u00f3n para retribuciones a largo plazo. En <span class=\"_ _a\"></span>julio <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022, <span class=\"_ _a\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>objetivo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>incentivar <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>permanencia <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>rsonal <span class=\"_ _1\"></span>clave <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>SIA <span class=\"_ _a\"></span>Vendon<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>(Nota <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>.2.), <span class=\"_ _a\"></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>diciembr<span class=\"_ _1\"></span>e de lo<span class=\"_ _0\"></span>s ejercicios 2022, <span class=\"_ _0\"></span>2023 y <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>024 y (i<span class=\"_ _0\"></span>i) que el<span class=\"_ _b\"></span> personal <span class=\"_ _1\"></span>mantenga <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma 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>Ven<span class=\"_ _1\"></span>don hasta <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>30 d<span class=\"_ _1\"></span>e a<span class=\"_ _1\"></span>bril 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=\"_ _9\"> </span>percibir <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>dicho <span class=\"_ _6\"></span>personal <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>lave <span class=\"_ _7\"></span>ser\u00e1 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></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>24, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cProvisiones <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>orto <span class=\"_ _a\"></span>plazo\u201d <span class=\"_ _a\"></span>incluye una <span class=\"_ _a\"></span>provisi\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>este <span class=\"_ _a\"></span>concepto <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>982 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>(Nota <span class=\"_ _7\"></span>17.4), <span class=\"_ _a\"></span>(666 <span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>les <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _7\"></span>de 2023 incluidos en el ep\u00edg<span class=\"ffb\">rafe \u201cProvisiones a largo plazo\u201d). </span> C<span class=\"ls13\">on <span class=\"_ _b\"></span><span class=\"ffb ls0\">el<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>objetivo de <span class=\"_ _b\"></span>incentivar <span class=\"_ _0\"></span>su <span class=\"_ _b\"></span>permanencia, se <span class=\"_ _b\"></span>constituy\u00f3 <span class=\"_ _b\"></span>un incentivo <span class=\"_ _b\"></span>a lar<span class=\"_ _0\"></span>go <span class=\"_ _0\"></span>plazo <span class=\"_ _b\"></span>\u201c2023<span class=\"_ _1\"></span><span class=\"ff3\">-</span>202<span class=\"_ _1\"></span>5\u201d <span class=\"_ _b\"></span>para dire<span class=\"_ _0\"></span>ctivos, </span></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Consejero <span class=\"_ _7\"></span>Delegado<span class=\"_ _1\"></span><span class=\"ff1 ls15\">. <span class=\"_ _7\"></span></span>La <span class=\"_ _7\"></span>ob<span class=\"_ _1\"></span>tenci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>este <span class=\"_ _7\"></span>incentivo <span class=\"_ _7\"></span>pagadero <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>30 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>abril <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2026 estar\u00e1 <span class=\"_ _10\"> </span>supeditada <span class=\"_ _10\"> </span>al <span class=\"_ _12\"> </span>cumplimiento <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>determinados <span class=\"_ _10\"> </span>req<span class=\"_ _0\"></span>uisitos <span class=\"_ _10\"> </span>cumulativos <span class=\"_ _12\"> </span>incl<span class=\"_ _1\"></span>uyendo, <span class=\"_ _12\"> </span>entre <span class=\"_ _10\"> </span>otros: <span class=\"_ _10\"> </span>(i) <span class=\"_ _10\"> </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=\"_ _b\"></span>con <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>EBITDA <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>uda fin<span class=\"_ _0\"></span>anciera <span class=\"_ _b\"></span>ne<span class=\"_ _1\"></span>ta <span class=\"_ _b\"></span>del Grupo<span class=\"_ _0\"></span> al 31 <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>iciembre d<span class=\"_ _0\"></span>e lo<span class=\"_ _0\"></span>s ejerc<span class=\"_ _0\"></span>icios 2023, <span class=\"_ _b\"></span>2024 y <span class=\"_ _0\"></span>2025 y <span class=\"_ _b\"></span>(ii) que <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>miembro<span class=\"_ _1\"></span>s mantengan <span class=\"_ _b\"></span>de forma <span class=\"_ _0\"></span>ininterrumpida su <span class=\"_ _a\"></span>relaci\u00f3n <span class=\"_ _1\"></span>laboral <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>direcci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>asta <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _1\"></span>30 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>abril <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2026 <span class=\"_ _a\"></span>(\u00e9sta <span class=\"_ _1\"></span>incluida). <span class=\"_ _6\"></span>Actualmente, <span class=\"_ _a\"></span>e<span class=\"ls27\">l </span>importe <span class=\"_ _a\"></span>agregado <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>percibir <span class=\"_ _a\"></span>ser\u00e1 <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>1.250 <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>para <span class=\"_ _7\"></span>un <span class=\"_ _a\"></span>cumplimiento <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>bjetivo <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>100%. <span class=\"_ _7\"></span>Si <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>se alcanza <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>objetivo <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>tendr\u00e1n <span class=\"_ _9\"> </span>derecho <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>pe<span class=\"_ _1\"></span>rcepci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>ning\u00fan <span class=\"_ _9\"> </span>importe <span class=\"_ _9\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>incentivo, <span class=\"_ _9\"> </span>salvo <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>indicado <span class=\"_ _8\"> </span>a continuaci\u00f3n. <span class=\"_ _a\"></span>Se <span class=\"_ _a\"></span>prev\u00e9n <span class=\"_ _7\"></span>reglas <span class=\"_ _a\"></span>adicionales <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>situaciones <span class=\"_ _a\"></span>es<span class=\"_ _1\"></span>peciales. <span class=\"_ _a\"></span>Paralelam<span class=\"_ _1\"></span>ente, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>So<span class=\"_ _1\"></span>ciedad <span class=\"_ _a\"></span>dominante ha <span class=\"_ _1\"></span>reconocido <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>miembros <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erech<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>rcibir <span class=\"_ _1\"></span>anticipadamente <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>car\u00e1cter <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ntegrable <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>del citado incentivo, <span class=\"_ _b\"></span>siempre y <span class=\"_ _0\"></span>cuando s<span class=\"_ _0\"></span>e den <span class=\"_ _0\"></span>determinados <span class=\"_ _b\"></span>req<span class=\"_ _1\"></span>uisitos c<span class=\"_ _0\"></span>umulativos, i<span class=\"_ _0\"></span>ncluyendo: <span class=\"_ _b\"></span>(i) el cumplimiento <span class=\"_ _b\"></span>de un <span class=\"_ _9\"> </span>objetivo <span class=\"_ _9\"> </span>econ\u00f3mico <span class=\"_ _9\"> </span>plurianual <span class=\"_ _9\"> </span>relacionado <span class=\"_ _9\"> </span>con <span class=\"_ _9\"></span>el <span class=\"_ _9\"> </span>EBITDA <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>deud<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>financiera <span class=\"_ _9\"> </span>neta <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>Grupo <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>31 <span class=\"_ _9\"> </span>de diciembre <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>jercicios <span class=\"_ _1\"></span>2023 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2024 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>(ii) <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>miembros <span class=\"_ _a\"></span>mantengan <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>forma <span class=\"_ _1\"></span>ininterrumpida <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>relaci\u00f3n laboral <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>direcci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _7\"></span>hasta <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>30 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bril <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2025 <span class=\"_ _a\"></span>(\u00e9sta <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>ncluida). <span class=\"_ _a\"></span>En <span class=\"_ _a\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>caso, <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>impor<span class=\"_ _7\"></span>te agregado <span class=\"_ _6\"></span>m\u00e1ximo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>anticipo <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>pe<span class=\"_ _1\"></span>rcibir <span class=\"_ _7\"></span>ser\u00e1 <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>4<span class=\"_ _1\"></span>17 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros. <span class=\"_ _6\"></span>A <span class=\"_ _6\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2024, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ep\u00edgrafe \u201cProvisiones a<span class=\"_ _1\"></span> largo <span class=\"_ _1\"></span>plazo\u201d <span class=\"_ _1\"></span>incluye <span class=\"_ _1\"></span>una provi<span class=\"_ _1\"></span>si\u00f3n por <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>incentivo a<span class=\"_ _1\"></span> largo <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span><span class=\"ff3\">686 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros. El <span class=\"_ _1\"></span>pago </span>final depender\u00e1 del cumplimiento del plan plurianual. Adicionalmente, <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>Consejero <span class=\"_ _a\"></span>Delegado <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>Subgrupo <span class=\"_ _a\"></span>Primion <span class=\"_ _a\"></span>ti<span class=\"_ _1\"></span>enen <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>compromiso <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>retribuci\u00f3n <span class=\"_ _a\"></span>variable <span class=\"_ _7\"></span>en concepto <span class=\"_ _1\"></span>de incen<span class=\"_ _1\"></span>tivo de <span class=\"_ _1\"></span>retenci\u00f3n, <span class=\"_ _1\"></span>pagadero en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _1\"></span>de de<span class=\"_ _1\"></span>terminados eventos <span class=\"_ _1\"></span>futuros. Al<span class=\"_ _1\"></span> cierre<span class=\"_ _1\"></span> del <span class=\"_ _1\"></span>ejercicio 2024 no se ha registrado importe alguno por este concepto. Otras <span class=\"_ _10\"> </span>provisiones <span class=\"_ _12\"> </span>n<span class=\"_ _1\"></span>o <span class=\"_ _10\"> </span>corrien<span class=\"_ _0\"></span>tes <span class=\"_ _10\"> </span>incluyen <span class=\"_ _10\"> </span>otras <span class=\"_ _10\"> </span>constituidas <span class=\"_ _10\"> </span>por <span class=\"_ _12\"> </span>e<span class=\"_ _1\"></span><span class=\"ls14\">l <span class=\"_ _10\"> </span></span>Subgrupo <span class=\"_ _12\"> </span>Primion <span class=\"_ _10\"> </span>correspondientes <span class=\"_ _10\"> </span>al cumplimiento de <span class=\"_ _0\"></span>determinada<span class=\"ls16\">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.<span class=\"_ _2d\"> </span>  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 2024 y 2023 ha sido el siguiente: Miles de euros 2024<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>Saldo inicial 2.943 2.917 Dotaciones<span class=\"ff1\"> </span>2.455<span class=\"ff1\"> </span>2.037<span class=\"ff1\"> </span>Aplicaciones (2.064) (1.712) Traspasos<span class=\"ff1\"> </span>666<span class=\"ff1 ls0\"> </span>-<span class=\"ff1\"> </span>Reversiones <span class=\"ff1\"> </span>(<span class=\"ls13\">327</span>)<span class=\"ff1\"> </span>(<span class=\"ls13\">314</span>)<span class=\"ff1\"> </span>Diferencias de conversi\u00f3n 45 15 Saldo final<span class=\"ff3\"> </span>3.718<span class=\"ff3\"> </span>2.943<span class=\"ff3\"> </span>      <span class=\"ls0\">Que incluye<span class=\"ff1\"> </span></span>         <span class=\"ls0\">Provisiones para operaciones de tr\u00e1fi<span class=\"_ _0\"></span>co<span class=\"ff1\"> </span></span>1.978<span class=\"ff1\"> </span>1.937<span class=\"ff1\"> </span>         <span class=\"ls0\">Provisiones para contratos onerosos </span>184<span class=\"ls0\"> </span>177<span class=\"ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n medioambient<span class=\"_ _0\"></span>al  </span>2 8          <span class=\"ls0\">Provisi\u00f3n para reestructu<span class=\"_ _0\"></span>raci\u00f3n  </span>50<span class=\"ls0\"> </span>65<span class=\"ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n para jubilaciones <span class=\"ff1\"> </span></span>326<span class=\"ff1 ls0\"> </span>431<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Provisiones para litigios<span class=\"ff1\"> </span></span>196<span class=\"ff1 ls0\"> </span>325<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n para retribuciones a corto plazo </span>982<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<span class=\"_ _0\"></span>\u00e1fico\u201d son: <span class=\"_ _1\"></span><span class=\"ff3\"> </span>Provisiones para operaciones de tr\u00e1fico Miles de euros 202<span class=\"ls0\">4 </span>202<span class=\"ls0\">3 </span>Garant\u00edas ordinarias 800<span class=\"ls0\"> </span>873<span class=\"ls0\"> </span>Rappel 877<span class=\"ls0\"> </span>746<span class=\"ls0\"> </span>Otros 301<span class=\"ls0\"> </span>318<span class=\"ls0\"> </span>Total 1.978 1.937 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=\"ls1a\">).</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=\"ls17\">. <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=\"ls15\">. <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.  A 3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2023<span class=\"_ _1\"></span>, se <span class=\"_ _1\"></span>incluyeron <span class=\"_ _1\"></span>129 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros en <span class=\"_ _1\"></span>cobertura <span class=\"_ _1\"></span>de disputas <span class=\"_ _1\"></span>legales <span class=\"_ _1\"></span>emprendidas <span class=\"_ _1\"></span>por terceros <span class=\"_ _9\"> </span>sobre <span class=\"_ _9\"> </span>deficiencias <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>calidad <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>proyectos <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>construcci\u00f3n <span class=\"_ _9\"> </span>fren<span class=\"_ _1\"></span>te <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>clientes <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>Subgrupo <span class=\"_ _9\"> </span>Primion, quienes <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>vez <span class=\"_ _1\"></span>reclaman <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>Primion <span class=\"_ _a\"></span>como <span class=\"_ _1\"></span>proveedor<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>A <span class=\"_ _1\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2024, <span class=\"_ _1\"></span>no <span class=\"_ _a\"></span>existe <span class=\"_ _1\"></span>provisi\u00f3n <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>este concepto. 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 2024 <span class=\"_ _b\"></span>incl<span class=\"_ _1\"></span>uye <span class=\"_ _b\"></span>una provisi\u00f3n <span class=\"_ _b\"></span>en refer<span class=\"_ _0\"></span>encia <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>procedimient<span class=\"_ _0\"></span>o judicial <span class=\"_ _a\"></span>con <span class=\"_ _1\"></span>diligencias <span class=\"_ _a\"></span>previas <span class=\"_ _1\"></span>n\u00ba <span class=\"_ _a\"></span>3532/2007<span class=\"_ _1\"></span>-K, <span class=\"_ _1\"></span>tramitado <span class=\"_ _a\"></span>ante <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Juzgado <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>Instrucci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>n\u00ba <span class=\"_ _1\"></span>21 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Barcelona, <span class=\"_ _7\"></span><span class=\"ls1b\">el </span>cual <span class=\"_ _6\"></span>fue <span class=\"_ _7\"></span>incoado<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>resultas <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>querella <span class=\"_ _7\"></span>interpuesta <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>Ministerio <span class=\"_ _6\"></span>Fiscal <span class=\"_ _6\"></span>contra <span class=\"_ _7\"></span>11 <span class=\"_ _6\"></span>exdirectivos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>Mutua Universal <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>un <span class=\"_ _7\"></span>fraude <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ultimillonario <span class=\"_ _a\"></span>contra <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Seguridad <span class=\"_ _a\"></span>Social <span class=\"_ _a\"></span>(acusados, <span class=\"_ _a\"></span>entre <span class=\"_ _7\"></span>otros, <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>detraer <span class=\"_ _a\"></span>fondos <span class=\"_ _a\"></span>de car\u00e1cter <span class=\"_ _1\"></span>p\u00fablico <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>aplicaron <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onceder <span class=\"_ _1\"></span>beneficios <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>2.280 <span class=\"_ _1\"></span>empresas <span class=\"_ _1\"></span>entre <span class=\"_ _a\"></span>1998 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2007). <span class=\"_ _a\"></span>En j<span class=\"_ _1\"></span>unio de  2016  la  Sociedad  dominante  junto  al  resto  de  compa\u00f1\u00edas  presuntamente  beneficiadas  por  los  hechos investigados, <span class=\"_ _9\"> </span>fue <span class=\"_ _9\"></span>lla<span class=\"_ _0\"></span>mada <span class=\"_ _9\"> </span>al <span class=\"_ _9\"></span>procedimiento <span class=\"_ _6\"></span>en <span class=\"_ _9\"> </span>calidad <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>pa<span class=\"_ _1\"></span>rt\u00edcipe <span class=\"_ _9\"></span>a <span class=\"_ _6\"></span>t\u00edtulo <span class=\"_ _9\"> </span>lucrativo, <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>haberse <span class=\"_ _6\"></span>beneficiado presuntamente de un total de 373<span class=\"_ _1\"></span> miles de euros. La Sociedad<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dominante, una vez personada mediante designa de <span class=\"_ _a\"></span>abogado <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>procurador, <span class=\"_ _a\"></span>present\u00f3 <span class=\"_ _1\"></span>escrito <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>defensa <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>13 <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>abri<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2017. <span class=\"_ _a\"></span>El <span class=\"_ _1\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>enero <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2022, <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>dict\u00f3 resoluci\u00f3n <span class=\"_ _b\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>que se <span class=\"_ _b\"></span>requer\u00eda <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la S<span class=\"_ _0\"></span>ociedad <span class=\"_ _b\"></span>dominante <span class=\"_ _0\"></span>avalar <span class=\"_ _b\"></span>el i<span class=\"_ _0\"></span>mporte <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>le <span class=\"_ _0\"></span>reclama <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>procedimiento; requerimiento que fue evacuado mediante escrito de 22 de febrero de 2022, aportando aval bancario en garan<span class=\"_ _1\"></span>t\u00eda de la referida <span class=\"_ _0\"></span>cantidad. El 26 d<span class=\"_ _0\"></span>e mayo de 2022, el <span class=\"_ _b\"></span>Ju<span class=\"_ _1\"></span>zgado d<span class=\"_ _0\"></span>e Inst<span class=\"_ _1\"></span>rucci\u00f3n 21 de Bar<span class=\"_ _0\"></span>celona orden\u00f3 <span class=\"_ _0\"></span>la remisi\u00f3n del procedimiento <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>Audiencia <span class=\"_ _7\"></span>Pro<span class=\"_ _1\"></span>vincial <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>Barcelona <span class=\"_ _6\"></span>para <span class=\"_ _7\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>enjuiciamiento, <span class=\"_ _6\"></span>dando <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>finalizada <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>fase intermedia <span class=\"_ _1\"></span>del mismo. <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>procedimiento <span class=\"_ _1\"></span>se tu<span class=\"_ _1\"></span>rn\u00f3 a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Secci\u00f3n Nov<span class=\"_ _1\"></span>ena de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Audiencia <span class=\"_ _1\"></span>Provincial <span class=\"_ _1\"></span>y po<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>Diligencia de <span class=\"_ _0\"></span>Ordenaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>14 <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>julio <span class=\"_ _b\"></span>de 20<span class=\"_ _0\"></span>22 <span class=\"_ _b\"></span>se inco\u00f3 <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>Rollo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Proced<span class=\"_ _1\"></span>imiento <span class=\"_ _b\"></span>Abreviado <span class=\"_ _0\"></span>85/2022. <span class=\"_ _b\"></span>Finalmente, e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>fecha 15 de julio <span class=\"_ _0\"></span>de 2024, <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e dict\u00f3 A<span class=\"_ _b\"></span>uto<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>admisi\u00f3n de pr<span class=\"_ _0\"></span>uebas, p<span class=\"_ _0\"></span>or medio del <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ual tambi\u00e9n s<span class=\"_ _0\"></span>e requiri\u00f3 <span class=\"_ _0\"></span>al Letrado <span class=\"_ _0\"></span>de la Administraci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Justicia <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>fijara <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>inicio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>sesiones <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>Juici<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>Oral; <span class=\"_ _a\"></span>se\u00f1alamiento que <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>eguir\u00eda <span class=\"_ _b\"></span>todav\u00eda <span class=\"_ _b\"></span>pendiente <span class=\"_ _b\"></span>a fecha <span class=\"_ _c\"></span>de ho<span class=\"_ _0\"></span>y<span class=\"_ _1\"></span><span class=\"ls17\">. <span class=\"_ _b\"></span><span class=\"ls0\">Al <span class=\"_ _b\"></span>cierre<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ejercicio <span class=\"_ _0\"></span>2024 <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>2023 <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _c\"></span>pro<span class=\"_ _1\"></span>visionado <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>sciende </span></span>a <span class=\"ls0\">185 miles de euros. </span>Finalmente, el s<span class=\"_ _0\"></span>aldo <span class=\"_ _0\"></span>corriente a <span class=\"_ _0\"></span>31 d<span class=\"_ _0\"></span>e diciembre <span class=\"_ _0\"></span>de 20<span class=\"_ _0\"></span>24 y 2023 <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ncluye <span class=\"ls13\">11<span class=\"_ _0\"></span><span class=\"ls0\"> miles <span class=\"_ _b\"></span>de euros en <span class=\"_ _0\"></span>cobertura de <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>stes </span></span>legales <span class=\"_ _a\"></span>estimados <span class=\"_ _a\"></span>remanentes <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>reclamaciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>anteriores <span class=\"_ _a\"></span>minoritarios <span class=\"_ _a\"></span>de Primion <span class=\"_ _1\"></span>Technology ante <span class=\"_ _1\"></span>el Tribunal <span class=\"_ _1\"></span>Regional <span class=\"_ _1\"></span>de Stuttgart, <span class=\"_ _1\"></span>tras el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>de un <span class=\"_ _1\"></span>derecho de <span class=\"_ _1\"></span>adquisici\u00f3n forzosa del porcentaje restante o \u201cSqueeze<span class=\"_ _1\"></span><span class=\"ff3\">-</span>out\u201d, a cambio de una justa <span class=\"ff3\">com<span class=\"_ _1\"></span>pensaci\u00f3n de efectivo. <span class=\"ls22\">En</span> 2023 se <span class=\"_ _1\"></span>realizaron </span>pagos <span class=\"_ _b\"></span>por i<span class=\"_ _0\"></span>mporte <span class=\"_ _b\"></span>de 8 <span class=\"_ _c\"></span>miles d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>euros. De <span class=\"_ _c\"></span>acuerdo<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>normativa <span class=\"_ _b\"></span>legal <span class=\"_ _b\"></span>alemana, <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>Sociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _b\"></span>deber\u00e1 asumir <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>costes <span class=\"_ _1\"></span>legales <span class=\"_ _1\"></span>generados <span class=\"_ _1\"></span>(incluso <span class=\"_ _1\"></span>si l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>cantidad de <span class=\"_ _1\"></span>justa <span class=\"_ _1\"></span>compensaci\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>aumentada por el Tribunal). M\u00e1s adelante se facilita informaci\u00f3n adicional respecto a di<span class=\"_ _0\"></span>chas reclamaciones.<span class=\"_ _1\"></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=\"_ _8\"> </span>estimar <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>declinatoria <span class=\"_ _8\"> </span>solicitando <span class=\"_ _8\"> </span>que <span class=\"_ _9\"> </span>di<span class=\"_ _1\"></span>rectamente <span class=\"_ _9\"> </span>lo <span class=\"_ _8\"> </span>resuelva  la <span class=\"_ _9\"> </span>Audiencia <span class=\"_ _8\"> </span>Provincial <span class=\"_ _9\"> </span>o <span class=\"_ _d\"> </span>bien <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>par<span class=\"_ _a\"></span>te <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 Di<span class=\"ls0\">ligencia de <span class=\"_ _1\"></span>Ordenaci\u00f3n de fecha <span class=\"_ _1\"></span>19 de junio <span class=\"_ _1\"></span>de 2023. <span class=\"_ _a\"></span>En 2024, tras h<span class=\"_ _1\"></span>aberse convocado Audiencia Previa<span class=\"_ _1\"></span> para </span>el <span class=\"_ _a\"></span>8 <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>octubre <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>2024, <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>nueva <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>olicitud <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>abogado <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>contraparte <span class=\"_ _a\"></span>(alegando <span class=\"_ _a\"></span>problemas<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>salud), <span class=\"_ _7\"></span>se volvi\u00f3 a suspender <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a misma <span class=\"_ _0\"></span>volvi\u00e9ndose a citar a <span class=\"_ _0\"></span>las partes, <span class=\"_ _0\"></span>mediante Diligencia <span class=\"_ _0\"></span>de Ordenaci\u00f3n <span class=\"_ _0\"></span>de misma <span class=\"_ _0\"></span>fecha, para <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>celebraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>audiencia <span class=\"_ _a\"></span>previa <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>12 <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>marzo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>2<span class=\"_ _1\"></span>025. <span class=\"_ _a\"></span>Consideramos <span class=\"_ _7\"></span>remota <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>posibilidad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>un desenlace adverso.  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<span class=\"_ _1\"></span><span class=\"ls15\">, </span>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=\"_ _a\"></span>No existe una in<span class=\"_ _1\"></span>dicaci\u00f3n de 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=\"_ _7\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _6\"></span>escrito <span class=\"_ _6\"></span>por <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>perito <span class=\"_ _9\"></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=\"_ _8\"> </span>caso,  el <span class=\"_ _8\"> </span>Tribunal <span class=\"_ _d\"> </span>aprobar\u00e1 <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>importe  d<span class=\"_ _0\"></span>esembolsado <span class=\"_ _8\"> </span>p<span class=\"_ _a\"></span>or  la <span class=\"_ _8\"> </span>Sociedad dominante<span class=\"ls17\">. </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>4, <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=\"_ _7\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2<span class=\"_ _1\"></span>023 <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<span class=\"_ _1\"></span> 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.<span class=\"_ _2d\"> </span>23.5 Impuestos diferidos  <span class=\"_ _13\"> </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>24 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2023 <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=\"_ _2d\"> </span>El origen de los impuestos diferidos registrados es: Miles de euros Impuestos Diferidos de Activo con Origen en: 20<span class=\"ls0\">24 </span>20<span class=\"ls0\">23 </span>  <span class=\"ls0\">Deducciones  </span>- 762<span class=\"ls0\"> </span>  <span class=\"ls0\">Bases liquidables negativas  </span>2.576 2.627   <span class=\"ls0\">Impuestos anticipados </span>2.302<span class=\"ls0\"> </span>2.287 Total 4.878<span class=\"ls0\"> </span>5.676 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=\"ls13\">os</span>  ejercicios  2024<span class=\"_ _1\"></span>  y  2023 <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </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=\"ls1c\">):<span class=\"_ _1\"></span></span> Activo 31.12.2023 Adiciones Aplicaciones  Traspasos y otros 31.12.2024 Deducciones 762<span class=\"ls0\"> </span>349<span class=\"ls0\"> </span>(1.111) - - Bases liquidables negativas (*) 2.627 708<span class=\"ls0\"> </span>(759) - 2.576 Impuestos anticipados por diferencias temporarias (*) (**) 2.287 174<span class=\"ls0\"> </span>(145) (14) 2.302 Total 5.676 1.231 (2.015) (14) 4.878<span class=\"ls0\"> </span>(*) <span class=\"_ _f\"> </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 Socieda<span class=\"_ _0\"></span>d dominante<span class=\"_ _b\"></span> al cierre del ejercicio 2024).  (**) 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 31.12.2022 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>(652) - 2.627 Impuestos anticipados por diferencias temporarias (*) (**) 2.169 210<span class=\"ls0\"> </span>(132) 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=\"_ _f\"> </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 pa<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>ejercicios <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>iguientes <span class=\"_ _b\"></span>al cierre <span class=\"_ _b\"></span>del ejercicio <span class=\"_ _b\"></span>(28% 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<span class=\"ls2b\">).</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>2024, <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>2024, <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=\"ls1b\">han </span>activado <span class=\"_ _b\"></span>706 <span class=\"_ _c\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>bases <span class=\"_ _b\"></span>imponibles <span class=\"_ _b\"></span>negativas <span class=\"_ _c\"></span>pendientes. <span class=\"_ _b\"></span>Asimismo, <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>activado <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>aprovechado 350 miles de euros de deducciones pendientes. El movi<span class=\"_ _0\"></span>miento en <span class=\"_ _b\"></span>l<span class=\"ls13\">os</span> ejercicios<span class=\"_ _0\"></span> 2024 <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>023 <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 31.12.2023 Adiciones Aplicaciones  Traspasos y otros 31.12.2024 Por revalorizaci\u00f3n de activos y otros 6.232 121<span class=\"ls0\"> </span>(<span class=\"ls13\">372</span>) - 5.981 Por amortizaci\u00f3n acelerada de activos 97<span class=\"ls0\"> </span>66<span class=\"ls0\"> </span>- 6 169<span class=\"ls0\"> </span>Por reducci\u00f3n de pasivos en combinaciones de negocios 258<span class=\"ls0\"> </span>66<span class=\"ls0\"> </span>(<span class=\"ls13\">111</span>) (13) 200<span class=\"ls0\"> </span>Total 6.587 253<span class=\"ls0\"> </span>(<span class=\"ls13\">483</span>) (7) 6.350 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=\"ls13\">708</span>) - 6.232 Por amortizaci\u00f3n acelerada de activos 127<span class=\"ls0\"> </span>- (<span class=\"ls13\">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=\"ls13\">96</span>) 21<span class=\"ls0\"> </span>258<span class=\"ls0\"> </span>Total 6.821 579<span class=\"ls0\"> </span>(<span class=\"ls13\">837</span>) 24<span class=\"ls0\"> </span>6.587 A 3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de 2<span class=\"_ _1\"></span>024 <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>saldos <span class=\"_ _1\"></span>principales <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>consecuencia d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>las combinaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocios <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la Sociedad dominante con Ascaso Factory, S.L.U., SIA Vendon y Coges S.p.A., as\u00ed como otros en el Subgrupo Primion debido a diferencias temporales entre balances IFRS y fiscales. A 31 de diciembre de 2023 los saldos pr<span class=\"_ _0\"></span>incipales fueron <span class=\"ffb\">consecuencia de las adiciones d<span class=\"_ _0\"></span>e \u201cRevalorizaci\u00f3n 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=\"_ _26\"> </span>hay <span class=\"_ _12\"> </span>un  sa<span class=\"_ _1\"></span>ldo  como <span class=\"_ _26\"> </span>consecuencia <span class=\"_ _12\"> </span>de  l<span class=\"_ _1\"></span>as  combinaciones <span class=\"_ _12\"> </span>de <span class=\"_ _26\"> </span>negocios <span class=\"_ _12\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _12\"> </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=\"_ _a\"></span>como <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=\"_ _2d\"> </span>23.6 Bases liquidables negativas y deducciones  <span class=\"_ _13\"> </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 2024, 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 201<span class=\"ls0\">1 </span>2026<span class=\"ls0\"> </span>349<span class=\"ls0\"> </span>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>165<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 8.459<span class=\"ls0\"> </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>24<span class=\"ls17\">,  </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 <span class=\"_ _9\"> </span>sociedades <span class=\"_ _8\"> </span>del <span class=\"_ _9\"> </span>Subgrupo <span class=\"_ _9\"> </span>Primion <span class=\"_ _8\"> </span>exceptuando <span class=\"_ _8\"> </span>Opertis, <span class=\"_ _9\"> </span>GmbH <span class=\"_ _9\"> </span>(principalmente <span class=\"_ _8\"> </span><span class=\"ls13\">en <span class=\"_ _9\"> </span></span>Primion<span class=\"ls15\">, </span>S.A.S.<span class=\"ls1a\">) <span class=\"ls13\">1.</span></span>260 mil<span class=\"ls1b\">es</span> d<span class=\"_ _1\"></span>e euros, Azkoyen France, S.A.R.L. 1.775 <span class=\"_ _1\"></span>mil<span class=\"ls13\">es</span> de euros <span class=\"ls19\">y </span>Azkoyen Portugal, Sociedade<span class=\"_ _0\"></span> Unipessoal, <span class=\"_ _a\"></span>Lda. <span class=\"_ _a\"></span><span class=\"ls1b\">84</span>5 <span class=\"_ _a\"></span>mil<span class=\"ls1b\">es<span class=\"_ _1\"></span></span> <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros<span class=\"ls15\">. <span class=\"_ _a\"></span></span>Por <span class=\"_ _a\"></span>\u00faltimo, <span class=\"_ _a\"></span>Opertis, <span class=\"_ _a\"></span>GmbH <span class=\"_ _a\"></span>dispone <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span><span class=\"ls1b\">8.<span class=\"_ _1\"></span><span class=\"ls13\">182</span></span> <span class=\"_ _1\"></span><span class=\"ls2e\">mi<span class=\"_ _1\"></span></span>les <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>bases imponibles <span class=\"_ _7\"></span>negativas <span class=\"_ _6\"></span>(b\u00e1sicamente <span class=\"_ _6\"></span>generadas <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>anterioridad <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Subgrupo <span class=\"_ _6\"></span>Primion)<span class=\"_ _1\"></span>, cuya 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=\"ls17\">, <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 fo<span class=\"_ _1\"></span>rma <span class=\"_ _b\"></span>completa,<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _b\"></span>se 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. Al 31 de diciembre de 2<span class=\"_ _1\"></span>024 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><span class=\"ls13\">4.</span>878 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>de <span class=\"_ _a\"></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 2024 es el siguiente (en miles de euros<span class=\"ls1a\">):<span class=\"_ _2d\"> </span></span> <div class=\"c w169 h51 gs308\"><div class=\"t m0 x8b h7b y477 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xe0 h7b y2f6 ff3 fs0 fc0 sc0 ls0 ws0\">Impuestos diferidos de activo  </div><div class=\"t m0 x10a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">con origen en </div></div><div class=\"c w14 h51 gs309\"><div class=\"t m0 x16 h7b y477 ff3 fs0 fc0 sc0 ls0 ws0\">Bases </div><div class=\"t m0 x1e h7b y2f6 ff3 fs0 fc0 sc0 ls0 ws0\">liquidables </div><div class=\"t m0 x11 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">negativas </div></div><div class=\"c w16a h51 gs30a\"><div class=\"t m0 x29 h7b y477 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x93 h7b y2f6 ff3 fs0 fc0 sc0 ls0 ws0\">Impuestos </div><div class=\"t m0 x1b h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">anticipados </div></div><div class=\"c w14 h51 gs30b\"><div class=\"t m0 x29 h7b y477 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x29 h7b y2f6 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x39 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w169 h4c gs30c\"><div class=\"t m0 x12 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen, S.A. </div></div><div class=\"c w14 h4c gs30d\"><div class=\"t m0 x23 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">2.369 </div></div><div class=\"c w16a h4c gs30e\"><div class=\"t m0 x23 h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">1.133<span class=\"ls0\"> </span></div></div><div class=\"c w14 h4c gs30f\"><div class=\"t m0 x22 h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">3.502<span class=\"ls0\"> </span></div></div><div class=\"c w169 h32 gs310\"><div class=\"t m0 x12 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Coges, S.p.A. </div></div><div class=\"c w14 h32 gs311\"><div class=\"t m0 x22 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h32 gs312\"><div class=\"t m0 x2e h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">193<span class=\"ls0\"> </span></div></div><div class=\"c w14 h32 gs313\"><div class=\"t m0 x27 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">193<span class=\"ls0\"> </span></div></div><div class=\"c w169 h9b gs314\"><div class=\"t m0 x12 h7b y455 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Portugal, Sociedade </div><div class=\"t m0 x12 h7b yb8 ff3 fs0 fc0 sc0 ls17 ws0\">   <span class=\"ls0\">Unipessoal, Lda. </span></div></div><div class=\"c w14 h9b gs315\"><div class=\"t m0 x2e h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">182<span class=\"ls0\"> </span></div></div><div class=\"c w16a h9b gs316\"><div class=\"t m0 x10a h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">28<span class=\"ls0\"> </span></div></div><div class=\"c w14 h9b gs317\"><div class=\"t m0 x27 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">210<span class=\"ls0\"> </span></div></div><div class=\"c w169 h4c gs318\"><div class=\"t m0 x12 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen France, S.A.R.L. </div></div><div class=\"c w14 h4c gs319\"><div class=\"t m0 x2e h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">178<span class=\"ls0\"> </span></div></div><div class=\"c w16a h4c gs31a\"><div class=\"t m0 x22 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14 h4c gs31b\"><div class=\"t m0 x27 h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">178<span class=\"ls0\"> </span></div></div><div class=\"c w169 h32 gs31c\"><div class=\"t m0 x12 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Andina, S.A.S. </div></div><div class=\"c w14 h32 gs31d\"><div class=\"t m0 x91 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h32 gs31e\"><div class=\"t m0 x2e h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">226<span class=\"ls0\"> </span></div></div><div class=\"c w14 h32 gs31f\"><div class=\"t m0 x27 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">226<span class=\"ls0\"> </span></div></div><div class=\"c w169 h32 gs320\"><div class=\"t m0 x12 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Coffetek, Ltd. </div></div><div class=\"c w14 h32 gs321\"><div class=\"t m0 x22 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h32 gs322\"><div class=\"t m0 x2e h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">127<span class=\"ls0\"> </span></div></div><div class=\"c w14 h32 gs323\"><div class=\"t m0 x27 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">127<span class=\"ls0\"> </span></div></div><div class=\"c w169 h86 gs324\"><div class=\"t m0 x12 h7b y2f6 ff3 fs0 fc0 sc0 ls0 ws0\">Coges Espa\u00f1a Medios  </div><div class=\"t m0 x12 h7b y4d ff3 fs0 fc0 sc0 ls17 ws0\">   <span class=\"ls0\">de Pago, S.L. </span></div></div><div class=\"c w14 h86 gs325\"><div class=\"t m0 x91 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h86 gs326\"><div class=\"t m0 x33 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">6 </div></div><div class=\"c w14 h86 gs327\"><div class=\"t m0 x1d h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">6 </div></div><div class=\"c w169 hb6 gs328\"><div class=\"t m0 x12 h7b y455 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Comercial Deutschland, </div><div class=\"t m0 x12 h7b yb8 ff3 fs0 fc0 sc0 ls17 ws0\">   <span class=\"ls0\">GmbH </span></div></div><div class=\"c w14 hb6 gs329\"><div class=\"t m0 x22 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a hb6 gs32a\"><div class=\"t m0 x33 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">6 </div></div><div class=\"c w14 hb6 gs32b\"><div class=\"t m0 x1d h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">6 </div></div><div class=\"c w169 h32 gs32c\"><div class=\"t m0 x12 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Colombia, S.A.S. </div></div><div class=\"c w14 h32 gs32d\"><div class=\"t m0 x22 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h32 gs32e\"><div class=\"t m0 x10a h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">21<span class=\"ls0\"> </span></div></div><div class=\"c w14 h32 gs32f\"><div class=\"t m0 x28 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">21<span class=\"ls0\"> </span></div></div><div class=\"c w169 h4c gs330\"><div class=\"t m0 x12 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Subgrupo Primion </div></div><div class=\"c w14 h4c gs331\"><div class=\"t m0 x22 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h4c gs332\"><div class=\"t m0 x10a h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">25<span class=\"ls0\"> </span></div></div><div class=\"c w14 h4c gs333\"><div class=\"t m0 x28 h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">25<span class=\"ls0\"> </span></div></div><div class=\"c w169 h32 gs334\"><div class=\"t m0 x12 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Ascaso Factory, S.L.U. </div></div><div class=\"c w14 h32 gs335\"><div class=\"t m0 x22 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h32 gs336\"><div class=\"t m0 x33 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">9 </div></div><div class=\"c w14 h32 gs337\"><div class=\"t m0 x1d h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">9 </div></div><div class=\"c w169 h9b gs338\"><div class=\"t m0 x12 h7b y455 ff3 fs0 fc0 sc0 ls0 ws0\">Ajustes de consolidaci\u00f3n-  </div><div class=\"t m0 x59 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Otros </div></div><div class=\"c w14 h9b gs339\"><div class=\"t m0 x126 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(153) </div></div><div class=\"c w16a h9b gs33a\"><div class=\"t m0 x2e h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">528<span class=\"ls0\"> </span></div></div><div class=\"c w14 h9b gs33b\"><div class=\"t m0 x27 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">375<span class=\"ls0\"> </span></div></div><div class=\"c w16b h4c gs33c\"><div class=\"t m0 x12 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w14 h4c gs33d\"><div class=\"t m0 x23 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">2.576 </div></div><div class=\"c w16a h4c gs33e\"><div class=\"t m0 x23 h2 y4d ff1 fs0 fc0 sc0 ls13 ws0\">2.302<span class=\"ls0\"> </span></div></div><div class=\"c w14 h4c gs33f\"><div class=\"t m0 x22 h2 y4d ff1 fs0 fc0 sc0 ls13 ws0\">4.878<span class=\"ls0\"> </span></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 <span class=\"_ _8\"> </span>cond<span class=\"_ _1\"></span>iciones <span class=\"_ _8\"> </span>y  circunstancias<span class=\"_ _0\"></span> 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<span class=\"_ _1\"></span> condiciones y <span class=\"_ _1\"></span>circunstancias <span class=\"_ _1\"></span>necesarias para <span class=\"_ _1\"></span>asegurar razonablemente <span class=\"_ _1\"></span>que la <span class=\"_ _1\"></span>recuperaci\u00f3n <span class=\"_ _1\"></span>de los <span class=\"_ _1\"></span>cr\u00e9ditos fiscales activados al 31 de diciembre de 2024 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>v<span class=\"_ _1\"></span>igor, <span class=\"_ _a\"></span>respecto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>Azkoyen, <span class=\"_ _a\"></span>S.A., <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stima <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>totalidad <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>importe activado estar\u00e1 totalmente compensando para 20<span class=\"ls13\">29</span>. El Grupo, al<span class=\"_ _1\"></span> 31 <span class=\"_ _1\"></span>de diciembre de 20<span class=\"_ _1\"></span>24, tiene <span class=\"_ _1\"></span>registradas provisiones<span class=\"_ _1\"></span> <span class=\"ls13\">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><span class=\"ls13\">37</span> <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _a\"></span><span class=\"ffb\">en <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201c<span class=\"_ _1\"></span></span>Provisiones <span class=\"_ _a\"></span>no <span class=\"_ _7\"></span>corrientes<span class=\"ffb ls1a\">\u201d <span class=\"_ _7\"></span></span>(8 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span><span class=\"ls1b\">de </span>euros <span class=\"_ _a\"></span><span class=\"ls13\">al <span class=\"_ _a\"></span></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2023) <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>(ii) <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2 <span class=\"_ _a\"></span><span class=\"ffb\">mil<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cProvisiones <span class=\"_ _1\"></span>corrientes\u201d <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span></span>8 <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de euros al 31 de diciembre de 2023<span class=\"ls1a\">) </span>(Notas 3.l y 14). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-434": {
   "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>2024 <span class=\"_ _6\"></span><span class=\"ls19\">y <span class=\"_ _7\"></span><span class=\"ls13\">20</span></span>23 <span class=\"_ _7\"></span><span class=\"ls1b\">es</span> <span class=\"_ _6\"></span>el siguiente: Miles de euros 31.12.2024 31.12.2023 Coges, S.p.A. 35.658 35.658 Coffetek, Ltd.  5.657 5.397 Subgrupo Primion  9.043 9.043 Ascaso Factory, S.L.U. 7.507 7.507 SIA Vendon  6.347 6.347 Total 64.212 63.952 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=\"_ _c\"></span>c<span class=\"_ _1\"></span>orrespondientes <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>fondos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>comercio <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e c<span class=\"_ _0\"></span>orresponden <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>propias 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=\"ls13\">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 2024 <span class=\"ls19\">y </span></span>20<span class=\"ls0\">23 (en <span class=\"_ _0\"></span>miles de euros): </span>31.12.2024 31.12.2023 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<span class=\"_ _2d\"> </span>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>024, la tasa <span class=\"_ _0\"></span>de descuento ant<span class=\"_ _0\"></span>es de impuestos utilizada <span class=\"_ _0\"></span>a efectos de <span class=\"_ _0\"></span>este tes<span class=\"_ _0\"></span>t de deterioro es del 12,5% (12,7% en el ejercicio 2023<span class=\"_ _1\"></span>). La <span class=\"_ _a\"></span>cifra <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>negocios <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>UGE <span class=\"_ _1\"></span>Cog<span class=\"_ _1\"></span>es <span class=\"_ _7\"></span>- <span class=\"_ _7\"></span>medios <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>pago <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>vending <span class=\"_ _7\"></span>- <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>eje<span class=\"_ _1\"></span>rcicio <span class=\"_ _a\"></span>2024 <span class=\"_ _7\"></span>ha <span class=\"_ _a\"></span>disminuido <span class=\"_ _7\"></span><span class=\"ls1b\">un </span>12<span class=\"ls17\">,0</span>%. 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>2024 <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=\"ls1b\">6,</span>2 <span class=\"_ _6\"></span>millones <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _9\"></span>(7,3 millones de euros en 2023<span class=\"ls1a\">).</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=\"_ _2d\"> </span>La <span class=\"_ _1\"></span>previsi\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>PIB <span class=\"_ _a\"></span>real <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Italia <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _1\"></span>su <span class=\"_ _a\"></span>Banco <span class=\"_ _1\"></span>Central <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>igual <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span><span class=\"ls13\">0,</span>5<span class=\"ls1f\">% <span class=\"_ _a\"></span></span>en 2<span class=\"_ _1\"></span>024<span class=\"ls17\">, <span class=\"_ _1\"></span><span class=\"ls13\">0,</span></span>8% en 2025<span class=\"ls17\">, </span>1,1% en 2026 <span class=\"ls19\">y <span class=\"ls1b\">0,</span></span>9% en 2027.<span class=\"_ _2d\"> </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 <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambios 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 2024 de la UGE Coges es la siguiente: 202<span class=\"ls0\">5 </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 11,3% 8,8% 6,9% 7,1% 8,5% Resultado de explotaci\u00f3n en miles euros (*)  7.154 7.590 8.115 8.746 9.627 Resultado de explotaci\u00f3n en % sobre INCN (*)  31,<span class=\"ls0\">9% </span>31,<span class=\"ls0\">1% </span>31,<span class=\"ls0\">2% </span>31,3% 31,8% (*)  <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 9,1<span class=\"ls20\">%.</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 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 0,83% (al igual que en el ejercicio 2023<span class=\"ls1a\">).</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>2024 <span class=\"_ _8\"> </span><span class=\"ffb\">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=\"_ _2d\"> </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>.223 <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 1.902 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 adqui<span class=\"_ _0\"></span>sici\u00f3n en <span class=\"_ _b\"></span>2005 y <span class=\"_ _0\"></span>ha r<span class=\"_ _b\"></span>eparti<span class=\"_ _1\"></span>do <span class=\"_ _0\"></span>dividendos <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span><span class=\"ls1b\">n </span></span>regularidad (entre 2006 y 2024 un importe agregado de 71,4 <span class=\"ls21\">mi</span>llones de euros<span class=\"ls1a\">).<span class=\"_ _2d\"> </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>024 <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=\"_ _2d\"> </span>Coffetek, Ltd. El <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mporte <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=\"_ _1\"></span> <span class=\"_ _1\"></span>asociada <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>fondo <span class=\"_ _1\"></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>representan <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>mejores <span class=\"_ _0\"></span>estimaciones, <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>ubriendo <span class=\"_ _b\"></span>un <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>5 a\u00f1<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>n <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=\"ls15\">. <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>24, <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<span class=\"_ _1\"></span> <span class=\"ls13\">de </span>deter<span class=\"_ _0\"></span>ioro es del 13,5% (12,3<span class=\"ls1f\">% </span>en el ejercicio 20<span class=\"ls0\">23).  </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=\"ls1a\">) </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>66 <span class=\"_ _1\"></span>empleados. Su <span class=\"_ _1\"></span>actividad i<span class=\"_ _1\"></span>ncluye el <span class=\"_ _1\"></span>dise\u00f1o, fabricaci\u00f3n <span class=\"_ _1\"></span>y comercializaci\u00f3n <span class=\"_ _1\"></span>de m<span class=\"_ _1\"></span>\u00e1quinas 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=\"ls0\">evoluci<span class=\"_ _1\"></span>\u00f3n del <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>neto de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cifra <span class=\"_ _1\"></span>de n<span class=\"_ _1\"></span>egocios <span class=\"_ _1\"></span>de UGE <span class=\"_ _1\"></span>Coffetek <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libras <span class=\"_ _1\"></span>esterlinas hasta <span class=\"_ _1\"></span>20<span class=\"_ _a\"></span>24 <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>sido <span class=\"_ _1\"></span>la </span>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>2024<span class=\"ls0\"> </span>Importe <span class=\"_ _a\"></span>neto <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>cifra de <span class=\"_ _20\"> </span>negocios <span class=\"_ _20\"> </span>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 17.917 Crecimiento anual (%) 21,5% 8,1% 4,1% 8,8% 8,5% -9,4% -25,8% 65,4% 23,5% -2,1% -14,9% 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=\"_ _9\"> </span>impuestos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>2024 <span class=\"_ _9\"> </span>ha <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>2,0 <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=\"ls13\">3,</span>3 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>3). <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>4 <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>,3 <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=\"ls13\">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>y 2023). Seg\u00fan el Banco d<span class=\"_ _1\"></span>e Inglaterra en febrero de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5, su previsi\u00f3n del PIB <span class=\"_ _1\"></span>real para Reino Unido <span class=\"_ _1\"></span>era igual a <span class=\"_ _1\"></span><span class=\"ls1b\">0,</span>4% <span class=\"_ _1\"></span>en 202<span class=\"ls0\">5<span class=\"ls17\">, </span>1<span class=\"ls17\">,5</span>% en 2026<span class=\"ls17\">, </span>1,3% en 2027 <span class=\"ls19\">y </span></span>1,<span class=\"_ _0\"></span><span class=\"ls0\">8% en 2028.  </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=\"_ _9\"> </span>innovaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>gam<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>productos <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>caf\u00e9 profesional y de vending.<span class=\"_ _2d\"> </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 <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambios en l<span class=\"_ _1\"></span>os 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>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 <span class=\"_ _7\"></span>previstos <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>an\u00e1lisis<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>del <span class=\"_ _7\"></span>test <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>deterioro <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>202<span class=\"_ _a\"></span>4 <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>planes <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>egocio <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>citada <span class=\"_ _7\"></span>UGE, <span class=\"_ _6\"></span>es <span class=\"_ _7\"></span>la siguiente:<span class=\"_ _2d\"> </span><div class=\"c w5d h95 gs16\"><div class=\"t m0 x26 h7b y61 ff3 fs0 fc0 sc0 ls13 ws0\">202<span class=\"ls0\">5 </span></div></div><div class=\"c w5e h95 gs17\"><div class=\"t m0 x26 h7b y61 ff3 fs0 fc0 sc0 ls13 ws0\">2026<span class=\"ls0\"> </span></div></div><div class=\"c w5d h95 gs18\"><div class=\"t m0 x26 h7b y61 ff3 fs0 fc0 sc0 ls13 ws0\">2027<span class=\"ls0\"> </span></div></div><div class=\"c w5f h95 gs19\"><div class=\"t m0 x26 h7b y61 ff3 fs0 fc0 sc0 ls13 ws0\">2028<span class=\"ls0\"> </span></div></div><div class=\"c w60 h95 gs1a\"><div class=\"t m0 x26 h7b y61 ff3 fs0 fc0 sc0 ls13 ws0\">2029<span class=\"ls0\"> </span></div></div><div class=\"c w5c h5a gs1b\"><div class=\"t m0 x6a h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Crecimiento anual de </div></div><div class=\"c w5c h97 gs1c\"><div class=\"t m0 x1e h7b ye6 ff3 fs0 fc0 sc0 ls0 ws0\">Importe neto de la cifra de </div><div class=\"t m0 x1e h7b y5f ff3 fs0 fc0 sc0 ls0 ws0\">negocios (INCN) </div></div><div class=\"c w5d h97 gs1d\"><div class=\"t m0 x25 h7b y3e6 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x91 h7b ycd ff3 fs0 fc0 sc0 ls0 ws0\">11,0% </div></div><div class=\"c w5e h97 gs1e\"><div class=\"t m0 x33 h7b y3e6 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x22 h7b ycd ff3 fs0 fc0 sc0 ls0 ws0\">3,5% </div></div><div class=\"c w5d h97 gs1f\"><div class=\"t m0 x25 h7b y3e6 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x22 h7b ycd ff3 fs0 fc0 sc0 ls0 ws0\">3,2% </div></div><div class=\"c w5f h97 gs20\"><div class=\"t m0 x33 h7b y3e6 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x22 h7b ycd ff3 fs0 fc0 sc0 ls0 ws0\">3<span class=\"ls17\">,2</span>% </div></div><div class=\"c w60 h97 gs21\"><div class=\"t m0 x25 h7b y3e6 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x22 h7b ycd ff3 fs0 fc0 sc0 ls13 ws0\">3,<span class=\"ls0\">3% </span></div></div><div class=\"c w5c h98 gs22\"><div class=\"t m0 x1e h7b y3e8 ff3 fs0 fc0 sc0 ls0 ws0\">Resultado de explotaci\u00f3n </div><div class=\"t m0 x1e h7b ya1 ff3 fs0 fc0 sc0 ls0 ws0\">en miles euros (*)  </div></div><div class=\"c w5d h98 gs23\"><div class=\"t m0 x29 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">2.138 </div></div><div class=\"c w5e h98 gs24\"><div class=\"t m0 x29 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">2.118 </div></div><div class=\"c w5d h98 gs25\"><div class=\"t m0 x29 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">2.157 </div></div><div class=\"c w5f h98 gs26\"><div class=\"t m0 x29 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">2.234 </div></div><div class=\"c w60 h98 gs27\"><div class=\"t m0 x29 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">2.322 </div></div><div class=\"c w5c h92 gs28\"><div class=\"t m0 x1e h7b y3c7 ff3 fs0 fc0 sc0 ls0 ws0\">Resultado de explotaci\u00f3n </div><div class=\"t m0 x1e h7b ya1 ff3 fs0 fc0 sc0 ls0 ws0\">en % sobre INCN (*)  </div></div><div class=\"c w5d h92 gs29\"><div class=\"t m0 x25 h7b y3c9 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x22 h7b y6f ff3 fs0 fc0 sc0 ls0 ws0\">9,1% </div></div><div class=\"c w5e h92 gs2a\"><div class=\"t m0 x33 h7b y3c9 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x22 h7b y6f ff3 fs0 fc0 sc0 ls0 ws0\">8<span class=\"ls17\">,7</span>% </div></div><div class=\"c w5d h92 gs2b\"><div class=\"t m0 x25 h7b y3c9 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x22 h7b y6f ff3 fs0 fc0 sc0 ls0 ws0\">8<span class=\"ls17\">,6</span>% </div></div><div class=\"c w5f h92 gs2c\"><div class=\"t m0 x33 h7b y3c9 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x22 h7b y6f ff3 fs0 fc0 sc0 ls0 ws0\">8,6% </div></div><div class=\"c w60 h92 gs2d\"><div class=\"t m0 x25 h7b y3c9 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x22 h7b y6f ff3 fs0 fc0 sc0 ls0 ws0\">8,7% </div></div><div class=\"c w38 h25 gs2e\"><div class=\"t m0 xa0 h2c y3ea ff3 fs6 fc0 sc0 ls0 ws0\">(*) <span class=\"_ _14\"> </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 x5a h2c y3eb 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 x5a h2c y3ec 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 5,6<span class=\"ls20\">%.<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span></div><div class=\"t m0 x4 h2c y3ed ff3 fs6 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h7b y3ee ff3 fs0 fc0 sc0 ls0 ws0\">Con <span class=\"_ _a\"></span>ca<span class=\"_ _1\"></span>r\u00e1cter <span class=\"_ _a\"></span>general, <span class=\"_ _a\"></span>Coffetek, <span class=\"_ _a\"></span>Ltd. <span class=\"_ _7\"></span>no <span class=\"_ _a\"></span>precisa <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>inversiones <span class=\"_ _a\"></span>anu<span class=\"_ _1\"></span>ales <span class=\"_ _a\"></span>significativas. <span class=\"_ _6\"></span><span class=\"ls22\">El</span> <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>neto <span class=\"_ _a\"></span>contable <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>el </div><div class=\"t m0 x4 h7b y3ef ff3 fs0 fc0 sc0 ls0 ws0\">activo <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>corriente <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _a\"></span>es <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2,1 <span class=\"_ _a\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>uros. <span class=\"_ _a\"></span>El <span class=\"_ _7\"></span>resto <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>ac<span class=\"_ _1\"></span>tivos <span class=\"_ _a\"></span>netos <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>el </div><div class=\"t m0 x4 h7b y3f0 ff3 fs0 fc0 sc0 ls0 ws0\">circulante  o<span class=\"_ _1\"></span>perativo.  L<span class=\"_ _1\"></span>as  inversiones <span class=\"_ _12\"> </span>para <span class=\"_ _12\"> </span>el  periodo <span class=\"_ _12\"> </span>proyectada  ser\u00e1n <span class=\"_ _12\"> </span>similares <span class=\"_ _12\"> </span>a  las <span class=\"_ _12\"> </span>amortizaciones. <span class=\"_ _10\"> </span>El </div><div class=\"t m0 x4 h7b y3f1 ff3 fs0 fc0 sc0 ls0 ws0\">crecimiento <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>ventas <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>beneficio <span class=\"_ _1\"></span>antes <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>impuestos <span class=\"_ _1\"></span>conlleva <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>inversi\u00f3n <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>circulante <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>imilar </div><div class=\"t m0 x4 h7b y3f2 ff3 fs0 fc0 sc0 ls0 ws0\">hasta en tanto se alcanza una actividad estable. </div><div class=\"t m0 x4 h7b y3f3 ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 x4 h7b y3f4 ff3 fs0 fc0 sc0 ls0 ws0\">tasa de crecimiento prevista de 1% (al igual que en el ejercicio 2023<span class=\"ls1a\">).</span> </div><div class=\"t m0 x4 h7b y3f5 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>024 <span class=\"_ _8\"> </span><span class=\"ffb\">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 h7b y3f6 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 h7b y3f7 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 h7b y3f8 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 h7b y3f9 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 h7b y3fa 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 h7b y3fb 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 h7b y3fc 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 h7b ycb ff3 fs0 fc0 sc0 ls0 ws0\">alguno<span class=\"ls17\">. </span>El importe <span class=\"_ _0\"></span>a recuperar<span class=\"_ _0\"></span> en libros consolidado<span class=\"_ _0\"></span>s asciende a 1<span class=\"ls13\">2.<span class=\"_ _0\"></span><span class=\"ls0\">002 miles de <span class=\"_ _0\"></span>euros<span class=\"ls17\">, </span>si<span class=\"_ _0\"></span>n incluir <span class=\"ls13\">1.</span>198 <span class=\"_ _0\"></span>miles de </span></span></div><div class=\"t m0 x4 h7b y3fd ff3 fs0 fc0 sc0 ls0 ws0\">euros de activos por derecho de uso. </div><div class=\"t m0 x4 h7b y3fe 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=\"ls13\">que <span class=\"_ _6\"></span></span>la </div><div class=\"t m0 x4 h7b y3ff 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=\"ls19\">y <span class=\"ls13\">que <span class=\"_ _1\"></span></span></span>por <span class=\"_ _1\"></span>tanto </div><div class=\"t m0 x4 h7b y400 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>2024 <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 h7b y401 ff3 fs0 fc0 sc0 ls0 ws0\">3.000 miles de euros.  </div></div>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>4 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>4 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>3 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=\"ls13\">202</span>4, <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=\"_ _1\"></span> <span class=\"_ _a\"></span>efectos <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e <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 14,2% (<span class=\"ls13\">12,</span>2% en el ejercicio 2023<span class=\"ls1a\">).</span> Las <span class=\"_ _6\"></span>ventas <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Subgrupo <span class=\"_ _6\"></span>Primion <span class=\"_ _6\"></span>han <span class=\"_ _6\"></span>aumentado <span class=\"_ _6\"></span>un <span class=\"_ _9\"> </span>11,7% <span class=\"_ _6\"></span>respecto <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>ejercicio <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>nterior. <span class=\"_ _6\"></span>Asimismo, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de diciembre <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>4 <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=\"_ _7\"></span>proyectos <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>contratos <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>mantenimiento, <span class=\"_ _7\"></span>asciende <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span><span class=\"ls13\">50,</span>6 millones de euros, un <span class=\"ls1b\">4,<span class=\"_ _1\"></span></span>6% superior a la de cierre del a\u00f1o anterior.  El EBITDA en consolidaci\u00f3n excluyendo los efectos de NIIF 16 ob<span class=\"_ _1\"></span>tenido por el Subgrupo Primion ha ascendido a 7,5 millones de euros en 2024 (3,6 millones de euros en 2023<span class=\"ls1a\">).</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 <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  relacionada<span class=\"_ _0\"></span>s <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>0<span class=\"_ _1\"></span><span class=\"ls13\">24</span> del Subgrupo Primion es la siguiente:  202<span class=\"ls0\">5 </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 5,9% 12<span class=\"ls17\">,0<span class=\"ls0\">% </span></span>12<span class=\"ls0\">,6% </span>11,8% 11,8% Resultado de explotaci\u00f3n en miles euros (*)  4.600 6.930 9.873 13.237 17.059 Resultado de explotaci\u00f3n en % sobre INCN (*)  6,5% 8,7% 11,0% 13,2% 15,2% (*) <span class=\"_ _14\"> </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><span class=\"lsb\">general</span>. <span class=\"_ _7\"></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> 6,5<span class=\"ls20\">%.</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 2023<span class=\"ls1a\">).</span>  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>4 <span class=\"_ _1\"></span><span class=\"ffb\">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>3.429 <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>  29.<span class=\"_ _0\"></span>844  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=\"ls17\">, </span>dicho valor unitario a recuperar es igual a 5,38 euros<span class=\"ls1a\">).</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>2024 <span class=\"_ _b\"></span><span class=\"ls13\">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=\"ls13\">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 continuaci\u00f3n. <span class=\"_ _c\"></span>Al <span class=\"_ _b\"></span>cierre <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ejercicio 202<span class=\"ls0\">4, la <span class=\"_ _1\"></span>tasa de <span class=\"_ _1\"></span>descuento antes <span class=\"_ _1\"></span>de impuestos <span class=\"_ _1\"></span>utilizada a efecto<span class=\"_ _a\"></span>s de <span class=\"_ _1\"></span>este test <span class=\"_ _1\"></span>de deterioro es<span class=\"_ _1\"></span> del <span class=\"_ _a\"></span>13,3% (13,6% </span>en el ejercicio 2023). 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=\"ls1b\">51<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 2024<span class=\"_ _1\"></span> ha ascendido a 10.515 miles de euros<span class=\"ls15\">, </span>un <span class=\"ls0\">8,1% superior a la registrada en el ejercicio 2023. </span>El beneficio <span class=\"_ _1\"></span>en consolidaci\u00f3n antes <span class=\"_ _1\"></span>de intereses <span class=\"_ _1\"></span>e impuestos <span class=\"_ _1\"></span>en 2024 <span class=\"_ _1\"></span>ha supuesto u<span class=\"_ _1\"></span>na p\u00e9rdida de <span class=\"_ _1\"></span>(0,6) millones de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>motivado <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>reg<span class=\"_ _1\"></span>istro <span class=\"_ _b\"></span>de deterioro <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>existencias <span class=\"_ _b\"></span>e insolvencias. La <span class=\"_ _b\"></span>UGE <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>crecido a<span class=\"_ _0\"></span>proximadamente un 8% en ventas con respecto al ejercicio 2023 con una ca\u00edda del margen. El <span class=\"_ _a\"></span>Fondo <span class=\"_ _a\"></span>Monetario <span class=\"_ _a\"></span>Internacional <span class=\"_ _a\"></span>indica <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>enero <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2025 <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>PIB <span class=\"_ _a\"></span>real <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>onom\u00edas <span class=\"_ _1\"></span>avanzadas <span class=\"_ _a\"></span>crezca tanto en 2025 como en 2026 un 1,8%. 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>4 de la UGE Ascaso es la siguiente: 202<span class=\"ls0\">5 </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 26,5% 16,5% 18,1% 9,3% 10<span class=\"ls0\">,0% </span>Resultado de explotaci\u00f3n en miles euros (*)  649<span class=\"ls0\"> </span>1.340 2.080 2.470 2.907 Resultado de explotaci\u00f3n en % sobre INCN (*)  4,9% 8,6% 11,4% 12,4% 13,2% (*)  <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 8,6<span class=\"ls20\">%.</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% (al igual que en el ejercicio 2023). El test <span class=\"_ _0\"></span>de i<span class=\"_ _0\"></span>mpairment del <span class=\"_ _0\"></span>ejercicio 2024 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=\"ffb\">se <span class=\"_ _0\"></span>ha realizado \u201c<span class=\"_ _0\"></span>pre NIIF <span class=\"_ _b\"></span>16\u201d: (i)<span class=\"ff3\"> </span></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. El<span class=\"_ _0\"></span> valor recuperable de los recursos propios es igual al valor de la empresa menos su deuda financiera neta. 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><span class=\"ls13\">18.</span>792 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros, <span class=\"_ _a\"></span>sin incluir <span class=\"ls13\">732</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>024 <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>202<span class=\"_ _a\"></span>4<span class=\"ls17\">, <span class=\"_ _1\"></span></span>la <span class=\"_ _1\"></span>tasa de descuento antes de impuestos utilizada a efectos<span class=\"_ _0\"></span> de este test de deterioro es del 15,1% (15,2% en el ejercicio 2023). 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>37 <span class=\"_ _1\"></span>empleados<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Su <span class=\"_ _1\"></span>actividad <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ncluye <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>dise\u00f1o, <span class=\"_ _1\"></span>producci\u00f3n <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>enta <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>soluciones <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>IoT, <span class=\"_ _1\"></span>equipos <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>telemetr\u00eda <span class=\"_ _1\"></span>y medios de pago para m\u00e1quinas de vending y caf\u00e9. La cifra <span class=\"_ _1\"></span>de negocios de l<span class=\"_ _1\"></span>a UGE SIA <span class=\"_ _1\"></span>Vendon en el<span class=\"_ _1\"></span> ejercicio 202<span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>ha ascendido a <span class=\"_ _1\"></span>8.484 miles <span class=\"_ _1\"></span>de euros, <span class=\"_ _1\"></span>siendo un 26,3% superior a la del ejercicio 2023. 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>2024 <span class=\"_ _9\"> </span>ha <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>1,0 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>illones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>(0,4 millones de euros en 2023). El <span class=\"_ _a\"></span>Fondo <span class=\"_ _a\"></span>Monetario <span class=\"_ _a\"></span>Internacional <span class=\"_ _a\"></span>indica <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>enero <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2025 <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>PIB <span class=\"_ _a\"></span>real <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>onom\u00edas <span class=\"_ _1\"></span>avanzadas <span class=\"_ _a\"></span>crezca tanto en 2025 como en 2026 un 1,8%.  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>4 de la UGE Vendon es la siguiente: 202<span class=\"ls0\">5 </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 28,9% 29<span class=\"ls0\">,8% </span>12,7% 15,6% 13,5% Resultado de explotaci\u00f3n en miles euros (*) 2.099 3.002 3.526 4.393 5.<span class=\"ls13\">119</span> Resultado de explotaci\u00f3n en % sobre INCN (*)  19,2% 21,1% 22,0% 23,7% 24,4% (**)  <span class=\"_ _21\"> </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 14,6<span class=\"ls20\">%.<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% (al igual que en el ejercicio 2023). 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>202<span class=\"_ _1\"></span>4 <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>inversi\u00f3n <span class=\"_ _8\"> </span>en  SIA <span class=\"_ _d\"> </span>Vendon <span class=\"_ _8\"> </span><span class=\"ffb\">se  ha <span class=\"_ _8\"> </span>realizado <span class=\"_ _d\"> </span>\u201cpre <span class=\"_ _d\"> </span>NIIF <span class=\"_ _8\"> </span>1<span class=\"_ _1\"></span>6\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>l<span class=\"_ _1\"></span>os <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. El<span class=\"_ _0\"></span> valor recuperable de los recursos propios es igual al valor de la empresa menos su deuda financiera neta. 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=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls13\">10.</span>703 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros, <span class=\"_ _a\"></span>sin incluir <span class=\"ls13\">40</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>024 <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=\"_ _2d\"> </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=\"ls17\">in</span>tangible  </span> <span class=\"_ _13\"> </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\u00edg<span class=\"_ _1\"></span>rafe 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 2024 y 2023 <span class=\"ls1b\">es<span class=\"_ _1\"></span></span> el siguiente:<span class=\"_ _2d\"> </span> Durante <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _9\"></span>2022, <span class=\"_ _6\"></span>tras <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>las <span class=\"_ _9\"></span>sociedades <span class=\"_ _6\"></span>SIA <span class=\"_ _6\"></span>Ve<span class=\"_ _1\"></span>ndon <span class=\"_ _6\"></span>y <span class=\"_ _9\"> </span>Ascaso <span class=\"_ _7\"></span>Fa<span class=\"_ _1\"></span>ctory, <span class=\"_ _9\"></span>S.L.U. <span class=\"_ _6\"></span>se procedi\u00f3 <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>realizar <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>asignaci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Fondo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Comercio <span class=\"_ _a\"></span>generado <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>distintos <span class=\"_ _a\"></span>ep\u00edgrafes <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>inmovilizado intangible (cartera de clientes y otros). En <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span><span class=\"ls1b\">on</span> <span class=\"_ _a\"></span><span class=\"ffb\">\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=\"ffb\">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.<span class=\"_ _2d\"> </span>Miles de euros Cartera de clientes Aplicaciones Inform\u00e1ticas Gastos de Desarrollo Otros Total Coste: Saldo al 31.12.22 8.600 6.191 15.561 8.062 38.414 Adiciones - 782<span class=\"ls0\"> </span>972<span class=\"ls0\"> </span>719<span class=\"ls0\"> </span>2.473 Retiros - (29) - (50) (79) Diferencias de conversi\u00f3n - 4 - - 4 Traspasos - - (14) 14<span class=\"ls0\"> </span>- Saldo al 31.12.23 8.600 6.948 16.519 8.745 40.812 Adiciones - 386<span class=\"ls0\"> </span>237<span class=\"ls0\"> </span>266<span class=\"ls0\"> </span>889<span class=\"ls0\"> </span>Retiros - (<span class=\"ls13\">254</span>) (6.933) (593) (7.780) Diferencias de conversi\u00f3n - 12<span class=\"ls0\"> </span>- - 12<span class=\"ls0\"> </span>Saldo al 31.12.24 8.600 7.092 9.823 8.418 33.933 Amortizaci\u00f3n acumulada: Saldo al 31.12.22 (398) (5.565) (9.293) (2.502) (17.758) Dotaciones  (798) (380) (2.270) (492) (3.940)<span class=\"_ _2d\"> </span> Retiros - - - 50<span class=\"ls0\"> </span>50<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n - (4) - - (4) Traspasos - 20<span class=\"ls0\"> </span>(146) 146<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>Saldo al 31.12.23 (1.196)<span class=\"ff3\"> </span>(5.929) (11.709) (2.798) (21.632) Dotaciones  (797) (413) (2.218) (481) (3.909)<span class=\"_ _2d\"> </span>Retiros - 182<span class=\"ls0\"> </span>6.933 593<span class=\"ls0\"> </span>7.708 Diferencias de conversi\u00f3n - (10) - - (10) Saldo al 31.12.24 (1.993) (6.170) (6.994) (2.686) (17.843) Valor neto contable al 31.12.23 7.404 1.019 4.810 5.947 19.180 Valor neto contable al 31.12.24 6.607 922<span class=\"ls0\"> </span>2.829 5.732 16.090<span class=\"_ _2d\"> </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=\"_ _6\"></span>relacionados <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>productos, <span class=\"_ _7\"></span>sistemas <span class=\"_ _6\"></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=\"ls13\">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=\"_ _a\"></span> por <span class=\"_ _1\"></span>tanto <span class=\"_ _1\"></span>se 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=\"_ _6\"></span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _9\"></span>justificar <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>recuperaci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _6\"></span>valo<span class=\"_ _1\"></span>r <span class=\"_ _9\"></span>neto <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ontable registrado <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>balance <span class=\"ls19\">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 2024<span class=\"_ _1\"></span> los costes de desarrollo netos activados ascienden a 2.829 miles <span class=\"_ _1\"></span>de euros (4.810 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>2023<span class=\"ls1a\">),</span> <span class=\"_ _a\"></span>siendo <span class=\"_ _a\"></span>237 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>adiciones <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>ejercicio<span class=\"_ _1\"></span> resultantes de trabajos re<span class=\"_ _0\"></span>alizados por el S<span class=\"_ _0\"></span>ubgrupo Primion para <span class=\"_ _0\"></span>el inmovilizado intangible <span class=\"_ _0\"></span>(<span class=\"ls13\">972</span> miles <span class=\"_ _0\"></span>de euros en <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3) <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>1.523 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>gasto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _a\"></span>(1.395 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>2023) <span class=\"_ _1\"></span>registrados<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los correspondientes <span class=\"_ _9\"></span>ep\u00edgrafes <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>cuenta <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _9\"> </span>y <span class=\"_ _9\"></span>ganancias <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onsolidada <span class=\"_ _6\"></span>adjunta <span class=\"_ _9\"> </span>correspondiente <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>l ejercicio anual terminado al 31 de diciembre de 2024.  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>2024 asciende a 17.613 <span class=\"_ _0\"></span>miles d<span class=\"_ _0\"></span>e euros (1<span class=\"_ _0\"></span>5.063 miles <span class=\"_ _0\"></span>de euros <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n 2023). La<span class=\"_ _0\"></span> naturaleza <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>principales g<span class=\"_ _0\"></span>astos 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=\"_ _7\"></span>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=\"_ _7\"></span>p<span class=\"_ _1\"></span>ersonal\u201d <span class=\"_ _a\"></span>y \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=\"_ _13\"> </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=\"ls13\">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 <span class=\"_ _b\"></span>integral <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>a <span class=\"_ _b\"></span>otras <span class=\"_ _b\"></span>altas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>aplicaciones <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>nform\u00e1ticas<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>Sociedad <span class=\"_ _c\"></span>dominante<span class=\"_ _1\"></span><span class=\"ls17\">. <span class=\"_ _c\"></span><span class=\"ls0\">L<span class=\"_ _1\"></span>os <span class=\"_ _c\"></span>retiros <span class=\"_ _b\"></span>corresponden </span></span>principalmente a bajas de activos intangibles que se encontraban en su mayor parte totalmente amortizados.  <span class=\"_ _13\"> </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\">24 asciende a 9.866 miles de euros (14.758 miles de euros al 31 de diciembre de </span>20<span class=\"ls0\">23).  </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "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>2024 <span class=\"_ _6\"></span><span class=\"ls19\">y <span class=\"_ _7\"></span><span class=\"ls13\">20</span></span>23 <span class=\"_ _7\"></span><span class=\"ls1b\">es</span> <span class=\"_ _6\"></span>el siguiente: Miles de euros 31.12.2024 31.12.2023 Coges, S.p.A. 35.658 35.658 Coffetek, Ltd.  5.657 5.397 Subgrupo Primion  9.043 9.043 Ascaso Factory, S.L.U. 7.507 7.507 SIA Vendon  6.347 6.347 Total 64.212 63.952 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=\"_ _c\"></span>c<span class=\"_ _1\"></span>orrespondientes <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>fondos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>comercio <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e c<span class=\"_ _0\"></span>orresponden <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>propias 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=\"ls13\">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 2024 <span class=\"ls19\">y </span></span>20<span class=\"ls0\">23 (en <span class=\"_ _0\"></span>miles de euros): </span>31.12.2024 31.12.2023 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<span class=\"_ _2d\"> </span>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>024, la tasa <span class=\"_ _0\"></span>de descuento ant<span class=\"_ _0\"></span>es de impuestos utilizada <span class=\"_ _0\"></span>a efectos de <span class=\"_ _0\"></span>este tes<span class=\"_ _0\"></span>t de deterioro es del 12,5% (12,7% en el ejercicio 2023<span class=\"_ _1\"></span>). La <span class=\"_ _a\"></span>cifra <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>negocios <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>UGE <span class=\"_ _1\"></span>Cog<span class=\"_ _1\"></span>es <span class=\"_ _7\"></span>- <span class=\"_ _7\"></span>medios <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>pago <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>vending <span class=\"_ _7\"></span>- <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>eje<span class=\"_ _1\"></span>rcicio <span class=\"_ _a\"></span>2024 <span class=\"_ _7\"></span>ha <span class=\"_ _a\"></span>disminuido <span class=\"_ _7\"></span><span class=\"ls1b\">un </span>12<span class=\"ls17\">,0</span>%. 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>2024 <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=\"ls1b\">6,</span>2 <span class=\"_ _6\"></span>millones <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _9\"></span>(7,3 millones de euros en 2023<span class=\"ls1a\">).</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=\"_ _2d\"> </span>La <span class=\"_ _1\"></span>previsi\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>PIB <span class=\"_ _a\"></span>real <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Italia <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _1\"></span>su <span class=\"_ _a\"></span>Banco <span class=\"_ _1\"></span>Central <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>igual <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span><span class=\"ls13\">0,</span>5<span class=\"ls1f\">% <span class=\"_ _a\"></span></span>en 2<span class=\"_ _1\"></span>024<span class=\"ls17\">, <span class=\"_ _1\"></span><span class=\"ls13\">0,</span></span>8% en 2025<span class=\"ls17\">, </span>1,1% en 2026 <span class=\"ls19\">y <span class=\"ls1b\">0,</span></span>9% en 2027.<span class=\"_ _2d\"> </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 <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambios 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 2024 de la UGE Coges es la siguiente: 202<span class=\"ls0\">5 </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 11,3% 8,8% 6,9% 7,1% 8,5% Resultado de explotaci\u00f3n en miles euros (*)  7.154 7.590 8.115 8.746 9.627 Resultado de explotaci\u00f3n en % sobre INCN (*)  31,<span class=\"ls0\">9% </span>31,<span class=\"ls0\">1% </span>31,<span class=\"ls0\">2% </span>31,3% 31,8% (*)  <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 9,1<span class=\"ls20\">%.</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 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 0,83% (al igual que en el ejercicio 2023<span class=\"ls1a\">).</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>2024 <span class=\"_ _8\"> </span><span class=\"ffb\">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=\"_ _2d\"> </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>.223 <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 1.902 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 adqui<span class=\"_ _0\"></span>sici\u00f3n en <span class=\"_ _b\"></span>2005 y <span class=\"_ _0\"></span>ha r<span class=\"_ _b\"></span>eparti<span class=\"_ _1\"></span>do <span class=\"_ _0\"></span>dividendos <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>o<span class=\"_ _a\"></span><span class=\"ls1b\">n </span></span>regularidad (entre 2006 y 2024 un importe agregado de 71,4 <span class=\"ls21\">mi</span>llones de euros<span class=\"ls1a\">).<span class=\"_ _2d\"> </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>024 <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=\"_ _2d\"> </span>Coffetek, Ltd. El <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mporte <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=\"_ _1\"></span> <span class=\"_ _1\"></span>asociada <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>fondo <span class=\"_ _1\"></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>representan <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>mejores <span class=\"_ _0\"></span>estimaciones, <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>ubriendo <span class=\"_ _b\"></span>un <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>5 a\u00f1<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>n <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=\"ls15\">. <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>24, <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<span class=\"_ _1\"></span> <span class=\"ls13\">de </span>deter<span class=\"_ _0\"></span>ioro es del 13,5% (12,3<span class=\"ls1f\">% </span>en el ejercicio 20<span class=\"ls0\">23).  </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=\"ls1a\">) </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>66 <span class=\"_ _1\"></span>empleados. Su <span class=\"_ _1\"></span>actividad i<span class=\"_ _1\"></span>ncluye el <span class=\"_ _1\"></span>dise\u00f1o, fabricaci\u00f3n <span class=\"_ _1\"></span>y comercializaci\u00f3n <span class=\"_ _1\"></span>de m<span class=\"_ _1\"></span>\u00e1quinas 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=\"ls0\">evoluci<span class=\"_ _1\"></span>\u00f3n del <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>neto de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cifra <span class=\"_ _1\"></span>de n<span class=\"_ _1\"></span>egocios <span class=\"_ _1\"></span>de UGE <span class=\"_ _1\"></span>Coffetek <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libras <span class=\"_ _1\"></span>esterlinas hasta <span class=\"_ _1\"></span>20<span class=\"_ _a\"></span>24 <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>sido <span class=\"_ _1\"></span>la </span>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>2024<span class=\"ls0\"> </span>Importe <span class=\"_ _a\"></span>neto <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>cifra de <span class=\"_ _20\"> </span>negocios <span class=\"_ _20\"> </span>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 17.917 Crecimiento anual (%) 21,5% 8,1% 4,1% 8,8% 8,5% -9,4% -25,8% 65,4% 23,5% -2,1% -14,9% 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=\"_ _9\"> </span>impuestos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>2024 <span class=\"_ _9\"> </span>ha <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>2,0 <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=\"ls13\">3,</span>3 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>3). <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>4 <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>,3 <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=\"ls13\">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>y 2023). Seg\u00fan el Banco d<span class=\"_ _1\"></span>e Inglaterra en febrero de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5, su previsi\u00f3n del PIB <span class=\"_ _1\"></span>real para Reino Unido <span class=\"_ _1\"></span>era igual a <span class=\"_ _1\"></span><span class=\"ls1b\">0,</span>4% <span class=\"_ _1\"></span>en 202<span class=\"ls0\">5<span class=\"ls17\">, </span>1<span class=\"ls17\">,5</span>% en 2026<span class=\"ls17\">, </span>1,3% en 2027 <span class=\"ls19\">y </span></span>1,<span class=\"_ _0\"></span><span class=\"ls0\">8% en 2028.  </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=\"_ _9\"> </span>innovaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>gam<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>productos <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>caf\u00e9 profesional y de vending.<span class=\"_ _2d\"> </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 <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambios en l<span class=\"_ _1\"></span>os 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>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 <span class=\"_ _7\"></span>previstos <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>an\u00e1lisis<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>del <span class=\"_ _7\"></span>test <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>deterioro <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>202<span class=\"_ _a\"></span>4 <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>planes <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>egocio <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>citada <span class=\"_ _7\"></span>UGE, <span class=\"_ _6\"></span>es <span class=\"_ _7\"></span>la siguiente:<span class=\"_ _2d\"> </span>202<span class=\"ls0\">5 </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 11,0% 3,5% 3,2% 3<span class=\"ls17\">,2</span>% 3,<span class=\"ls0\">3% </span>Resultado de explotaci\u00f3n en miles euros (*)  2.138 2.118 2.157 2.234 2.322 Resultado de explotaci\u00f3n en % sobre INCN (*)  9,1% 8<span class=\"ls17\">,7</span>% 8<span class=\"ls17\">,6</span>% 8,6% 8,7% (*) <span class=\"_ _14\"> </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 5,6<span class=\"ls20\">%.<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>Con <span class=\"_ _a\"></span>ca<span class=\"_ _1\"></span>r\u00e1cter <span class=\"_ _a\"></span>general, <span class=\"_ _a\"></span>Coffetek, <span class=\"_ _a\"></span>Ltd. <span class=\"_ _7\"></span>no <span class=\"_ _a\"></span>precisa <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>inversiones <span class=\"_ _a\"></span>anu<span class=\"_ _1\"></span>ales <span class=\"_ _a\"></span>significativas. <span class=\"_ _6\"></span><span class=\"ls22\">El</span> <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>neto <span class=\"_ _a\"></span>contable <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>el activo <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>corriente <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _a\"></span>es <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2,1 <span class=\"_ _a\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>uros. <span class=\"_ _a\"></span>El <span class=\"_ _7\"></span>resto <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>ac<span class=\"_ _1\"></span>tivos <span class=\"_ _a\"></span>netos <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _a\"></span>el circulante  o<span class=\"_ _1\"></span>perativo.  L<span class=\"_ _1\"></span>as  inversiones <span class=\"_ _12\"> </span>para <span class=\"_ _12\"> </span>el  periodo <span class=\"_ _12\"> </span>proyectada  ser\u00e1n <span class=\"_ _12\"> </span>similares <span class=\"_ _12\"> </span>a  las <span class=\"_ _12\"> </span>amortizaciones. <span class=\"_ _10\"> </span>El crecimiento <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>ventas <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>beneficio <span class=\"_ _1\"></span>antes <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>impuestos <span class=\"_ _1\"></span>conlleva <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>inversi\u00f3n <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>circulante <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>imilar 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 2023<span class=\"ls1a\">).</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>024 <span class=\"_ _8\"> </span><span class=\"ffb\">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<span class=\"ls17\">. </span>El importe <span class=\"_ _0\"></span>a recuperar<span class=\"_ _0\"></span> en libros consolidado<span class=\"_ _0\"></span>s asciende a 1<span class=\"ls13\">2.<span class=\"_ _0\"></span><span class=\"ls0\">002 miles de <span class=\"_ _0\"></span>euros<span class=\"ls17\">, </span>si<span class=\"_ _0\"></span>n incluir <span class=\"ls13\">1.</span>198 <span class=\"_ _0\"></span>miles de </span></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=\"ls13\">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=\"ls19\">y <span class=\"ls13\">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>2024 <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>4 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>4 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>3 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=\"ls13\">202</span>4, <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=\"_ _1\"></span> <span class=\"_ _a\"></span>efectos <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e <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 14,2% (<span class=\"ls13\">12,</span>2% en el ejercicio 2023<span class=\"ls1a\">).</span> Las <span class=\"_ _6\"></span>ventas <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Subgrupo <span class=\"_ _6\"></span>Primion <span class=\"_ _6\"></span>han <span class=\"_ _6\"></span>aumentado <span class=\"_ _6\"></span>un <span class=\"_ _9\"> </span>11,7% <span class=\"_ _6\"></span>respecto <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>ejercicio <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>nterior. <span class=\"_ _6\"></span>Asimismo, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de diciembre <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>4 <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=\"_ _7\"></span>proyectos <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>contratos <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>mantenimiento, <span class=\"_ _7\"></span>asciende <span class=\"_ _a\"></span>a <span class=\"_ _6\"></span><span class=\"ls13\">50,</span>6 millones de euros, un <span class=\"ls1b\">4,<span class=\"_ _1\"></span></span>6% superior a la de cierre del a\u00f1o anterior.  El EBITDA en consolidaci\u00f3n excluyendo los efectos de NIIF 16 ob<span class=\"_ _1\"></span>tenido por el Subgrupo Primion ha ascendido a 7,5 millones de euros en 2024 (3,6 millones de euros en 2023<span class=\"ls1a\">).</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 <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  relacionada<span class=\"_ _0\"></span>s <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>0<span class=\"_ _1\"></span><span class=\"ls13\">24</span> del Subgrupo Primion es la siguiente:  202<span class=\"ls0\">5 </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 5,9% 12<span class=\"ls17\">,0<span class=\"ls0\">% </span></span>12<span class=\"ls0\">,6% </span>11,8% 11,8% Resultado de explotaci\u00f3n en miles euros (*)  4.600 6.930 9.873 13.237 17.059 Resultado de explotaci\u00f3n en % sobre INCN (*)  6,5% 8,7% 11,0% 13,2% 15,2% (*) <span class=\"_ _14\"> </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><span class=\"lsb\">general</span>. <span class=\"_ _7\"></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> 6,5<span class=\"ls20\">%.</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 2023<span class=\"ls1a\">).</span>  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>4 <span class=\"_ _1\"></span><span class=\"ffb\">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>3.429 <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>  29.<span class=\"_ _0\"></span>844  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=\"ls17\">, </span>dicho valor unitario a recuperar es igual a 5,38 euros<span class=\"ls1a\">).</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>2024 <span class=\"_ _b\"></span><span class=\"ls13\">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=\"ls13\">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 continuaci\u00f3n. <span class=\"_ _c\"></span>Al <span class=\"_ _b\"></span>cierre <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ejercicio 202<span class=\"ls0\">4, la <span class=\"_ _1\"></span>tasa de <span class=\"_ _1\"></span>descuento antes <span class=\"_ _1\"></span>de impuestos <span class=\"_ _1\"></span>utilizada a efecto<span class=\"_ _a\"></span>s de <span class=\"_ _1\"></span>este test <span class=\"_ _1\"></span>de deterioro es<span class=\"_ _1\"></span> del <span class=\"_ _a\"></span>13,3% (13,6% </span>en el ejercicio 2023). 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=\"ls1b\">51<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 2024<span class=\"_ _1\"></span> ha ascendido a 10.515 miles de euros<span class=\"ls15\">, </span>un <span class=\"ls0\">8,1% superior a la registrada en el ejercicio 2023. </span>El beneficio <span class=\"_ _1\"></span>en consolidaci\u00f3n antes <span class=\"_ _1\"></span>de intereses <span class=\"_ _1\"></span>e impuestos <span class=\"_ _1\"></span>en 2024 <span class=\"_ _1\"></span>ha supuesto u<span class=\"_ _1\"></span>na p\u00e9rdida de <span class=\"_ _1\"></span>(0,6) millones de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>motivado <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>reg<span class=\"_ _1\"></span>istro <span class=\"_ _b\"></span>de deterioro <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>existencias <span class=\"_ _b\"></span>e insolvencias. La <span class=\"_ _b\"></span>UGE <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>crecido a<span class=\"_ _0\"></span>proximadamente un 8% en ventas con respecto al ejercicio 2023 con una ca\u00edda del margen. El <span class=\"_ _a\"></span>Fondo <span class=\"_ _a\"></span>Monetario <span class=\"_ _a\"></span>Internacional <span class=\"_ _a\"></span>indica <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>enero <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2025 <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>PIB <span class=\"_ _a\"></span>real <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>onom\u00edas <span class=\"_ _1\"></span>avanzadas <span class=\"_ _a\"></span>crezca tanto en 2025 como en 2026 un 1,8%. 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>4 de la UGE Ascaso es la siguiente: 202<span class=\"ls0\">5 </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 26,5% 16,5% 18,1% 9,3% 10<span class=\"ls0\">,0% </span>Resultado de explotaci\u00f3n en miles euros (*)  649<span class=\"ls0\"> </span>1.340 2.080 2.470 2.907 Resultado de explotaci\u00f3n en % sobre INCN (*)  4,9% 8,6% 11,4% 12,4% 13,2% (*)  <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 8,6<span class=\"ls20\">%.</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% (al igual que en el ejercicio 2023). El test <span class=\"_ _0\"></span>de i<span class=\"_ _0\"></span>mpairment del <span class=\"_ _0\"></span>ejercicio 2024 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=\"ffb\">se <span class=\"_ _0\"></span>ha realizado \u201c<span class=\"_ _0\"></span>pre NIIF <span class=\"_ _b\"></span>16\u201d: (i)<span class=\"ff3\"> </span></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. El<span class=\"_ _0\"></span> valor recuperable de los recursos propios es igual al valor de la empresa menos su deuda financiera neta. 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><span class=\"ls13\">18.</span>792 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros, <span class=\"_ _a\"></span>sin incluir <span class=\"ls13\">732</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>024 <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>202<span class=\"_ _a\"></span>4<span class=\"ls17\">, <span class=\"_ _1\"></span></span>la <span class=\"_ _1\"></span>tasa de descuento antes de impuestos utilizada a efectos<span class=\"_ _0\"></span> de este test de deterioro es del 15,1% (15,2% en el ejercicio 2023). 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>37 <span class=\"_ _1\"></span>empleados<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Su <span class=\"_ _1\"></span>actividad <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ncluye <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>dise\u00f1o, <span class=\"_ _1\"></span>producci\u00f3n <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>enta <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>soluciones <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>IoT, <span class=\"_ _1\"></span>equipos <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>telemetr\u00eda <span class=\"_ _1\"></span>y medios de pago para m\u00e1quinas de vending y caf\u00e9. La cifra <span class=\"_ _1\"></span>de negocios de l<span class=\"_ _1\"></span>a UGE SIA <span class=\"_ _1\"></span>Vendon en el<span class=\"_ _1\"></span> ejercicio 202<span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>ha ascendido a <span class=\"_ _1\"></span>8.484 miles <span class=\"_ _1\"></span>de euros, <span class=\"_ _1\"></span>siendo un 26,3% superior a la del ejercicio 2023. 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>2024 <span class=\"_ _9\"> </span>ha <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>1,0 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>illones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>(0,4 millones de euros en 2023). El <span class=\"_ _a\"></span>Fondo <span class=\"_ _a\"></span>Monetario <span class=\"_ _a\"></span>Internacional <span class=\"_ _a\"></span>indica <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>enero <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2025 <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>PIB <span class=\"_ _a\"></span>real <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>onom\u00edas <span class=\"_ _1\"></span>avanzadas <span class=\"_ _a\"></span>crezca tanto en 2025 como en 2026 un 1,8%.  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>4 de la UGE Vendon es la siguiente: 202<span class=\"ls0\">5 </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 28,9% 29<span class=\"ls0\">,8% </span>12,7% 15,6% 13,5% Resultado de explotaci\u00f3n en miles euros (*) 2.099 3.002 3.526 4.393 5.<span class=\"ls13\">119</span> Resultado de explotaci\u00f3n en % sobre INCN (*)  19,2% 21,1% 22,0% 23,7% 24,4% (**)  <span class=\"_ _21\"> </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 14,6<span class=\"ls20\">%.<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% (al igual que en el ejercicio 2023). 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>202<span class=\"_ _1\"></span>4 <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>inversi\u00f3n <span class=\"_ _8\"> </span>en  SIA <span class=\"_ _d\"> </span>Vendon <span class=\"_ _8\"> </span><span class=\"ffb\">se  ha <span class=\"_ _8\"> </span>realizado <span class=\"_ _d\"> </span>\u201cpre <span class=\"_ _d\"> </span>NIIF <span class=\"_ _8\"> </span>1<span class=\"_ _1\"></span>6\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>l<span class=\"_ _1\"></span>os <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. El<span class=\"_ _0\"></span> valor recuperable de los recursos propios es igual al valor de la empresa menos su deuda financiera neta. 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=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls13\">10.</span>703 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros, <span class=\"_ _a\"></span>sin incluir <span class=\"ls13\">40</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>024 <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=\"_ _2d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "<div class=\"c w58 h32 gs12\"><div class=\"t m0 x8 h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">De los que deterioro- </div></div><div class=\"c w59 h32 gs13\"><div class=\"t m0 xe h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">(3.600) </div></div><div class=\"c w5a h32 gs14\"><div class=\"t m0 x1f h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">(3.600) </div></div>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=\"_ _6\"></span>relacionados <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>productos, <span class=\"_ _7\"></span>sistemas <span class=\"_ _6\"></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=\"ls13\">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=\"_ _a\"></span> por <span class=\"_ _1\"></span>tanto <span class=\"_ _1\"></span>se 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=\"_ _6\"></span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _9\"></span>justificar <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>recuperaci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _6\"></span>valo<span class=\"_ _1\"></span>r <span class=\"_ _9\"></span>neto <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ontable registrado <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>balance <span class=\"ls19\">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 2024<span class=\"_ _1\"></span> los costes de desarrollo netos activados ascienden a 2.829 miles <span class=\"_ _1\"></span>de euros (4.810 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>2023<span class=\"ls1a\">),</span> <span class=\"_ _a\"></span>siendo <span class=\"_ _a\"></span>237 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>adiciones <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>ejercicio<span class=\"_ _1\"></span> resultantes de trabajos re<span class=\"_ _0\"></span>alizados por el S<span class=\"_ _0\"></span>ubgrupo Primion para <span class=\"_ _0\"></span>el inmovilizado intangible <span class=\"_ _0\"></span>(<span class=\"ls13\">972</span> miles <span class=\"_ _0\"></span>de euros en <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3) <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>1.523 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>gasto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _a\"></span>(1.395 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>2023) <span class=\"_ _1\"></span>registrados<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los correspondientes <span class=\"_ _9\"></span>ep\u00edgrafes <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>cuenta <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _9\"> </span>y <span class=\"_ _9\"></span>ganancias <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onsolidada <span class=\"_ _6\"></span>adjunta <span class=\"_ _9\"> </span>correspondiente <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>l ejercicio anual terminado al 31 de diciembre de 2024.  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>2024 asciende a 17.613 <span class=\"_ _0\"></span>miles d<span class=\"_ _0\"></span>e euros (1<span class=\"_ _0\"></span>5.063 miles <span class=\"_ _0\"></span>de euros <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n 2023). La<span class=\"_ _0\"></span> naturaleza <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>principales g<span class=\"_ _0\"></span>astos 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=\"_ _7\"></span>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=\"_ _7\"></span>p<span class=\"_ _1\"></span>ersonal\u201d <span class=\"_ _a\"></span>y \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=\"_ _13\"> </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=\"ls13\">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 <span class=\"_ _b\"></span>integral <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>a <span class=\"_ _b\"></span>otras <span class=\"_ _b\"></span>altas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>aplicaciones <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>nform\u00e1ticas<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>Sociedad <span class=\"_ _c\"></span>dominante<span class=\"_ _1\"></span><span class=\"ls17\">. <span class=\"_ _c\"></span><span class=\"ls0\">L<span class=\"_ _1\"></span>os <span class=\"_ _c\"></span>retiros <span class=\"_ _b\"></span>corresponden </span></span>principalmente a bajas de activos intangibles que se encontraban en su mayor parte totalmente amortizados.  <span class=\"_ _13\"> </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\">24 asciende a 9.866 miles de euros (14.758 miles de euros al 31 de diciembre de </span>20<span class=\"ls0\">23).  </span>5.2 P\u00e9rdidas por deterioro  No se ha registrado deterioro de elementos del inmovilizado intangible.<span class=\"_ _2d\"> </span>P\u00e9rdidas por deterioro - Al 31 de diciembre de 2022 (660) - - - - (660) Al 31 de diciembre de 2023 (660) - - - - (660) Reversi\u00f3n por deterioro 122<span class=\"ls0\"> </span>- - - - 122<span class=\"ls0\"> </span>Al 31 de diciembre de 2024 (<span class=\"ls13\">538</span>) - - - - (<span class=\"ls13\">538<span class=\"_ _2d\"> </span></span>) En el ejercicio 2024 no se han producido p\u00e9rdidas por deterioro de elementos de inmovilizado material.<span class=\"_ _1\"></span> De <span class=\"_ _1\"></span>acuerdo con la tasaci\u00f3n de un experto i<span class=\"_ _0\"></span>ndependiente de enero de 2024, no hay diferencia entre el valor razonable de<span class=\"_ _0\"></span> dicho <span class=\"_ _10\"> </span>inmueble, <span class=\"_ _10\"> </span>as\u00ed <span class=\"_ _12\"> </span>como <span class=\"_ _10\"> </span>el <span class=\"_ _12\"> </span>de <span class=\"_ _10\"> </span>las <span class=\"_ _10\"> </span>instalaciones <span class=\"_ _10\"> </span>afecta<span class=\"_ _0\"></span>s <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>el <span class=\"_ _10\"> </span>valor <span class=\"_ _10\"> </span>neto <span class=\"_ _12\"> </span>contable<span class=\"_ _1\"></span>, <span class=\"_ _12\"> </span>por <span class=\"_ _10\"> </span>lo <span class=\"_ _10\"> </span>que <span class=\"_ _10\"> </span>los Administradores ha<span class=\"_ _1\"></span>n considerado <span class=\"_ _1\"></span>llevar a <span class=\"_ _1\"></span>cabo <span class=\"_ _a\"></span>una reversi\u00f3n <span class=\"_ _1\"></span>del deterioro <span class=\"_ _1\"></span>de es<span class=\"_ _1\"></span>te inmueble <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>importe de 122 miles de euros. 7.4 P\u00e9rdidas por deterioro  <span class=\"_ _13\"> </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 considere <span class=\"_ _b\"></span>necesario, <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Grupo 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=\"_ _c\"></span>s<span class=\"_ _1\"></span>us <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=\"ls17\">. </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>4 (Nota 19.2). <div class=\"c w9c h32 gs68\"><div class=\"t m0 x8 h7b y4f ff3 fs0 fc0 sc0 ls0 ws0\">Anticipos a proveedores </div></div><div class=\"c w9e h32 gs69\"><div class=\"t m0 x2e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">1.099 </div></div><div class=\"c w1d h32 gs6a\"><div class=\"t m0 x27 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">1.201 </div></div><div class=\"c w38 h25 gs6c\"><div class=\"t m0 x4 h7b y4fd ff3 fs0 fc0 sc0 ls0 ws0\">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>24 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>2023 <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 </div><div class=\"t m0 x4 h7b y4fe ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 x4 h7b y4ff ff3 fs0 fc0 sc0 ls0 ws0\">obsolescencia de algunos productos.<span class=\"_ _2d\"> </span> </div><div class=\"t m0 x4 h7b y473 ff3 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _e\"> </span> </div></div>Durante <span class=\"_ _9\"> </span>los <span class=\"_ _9\"></span>ejercicios <span class=\"_ _6\"></span><span class=\"ls13\">20</span>24 <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>2023 <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=\"ffb\">se registran en el ep\u00edgrafe \u201cProvisiones corrientes\u201d (v\u00e9ase Nota 1<span class=\"_ _1\"></span></span>4<span class=\"ls1a\">).</span> La provisi\u00f3n de insolvencias<span class=\"ffb\">, que se presenta minorando el ep\u00edgrafe \u201cDeudores comerciales, terceros\u201d, </span>y<span class=\"_ _1\"></span> su movimiento durante los ejercicios 2024 y 2023 es el siguiente: Miles de e<span class=\"_ _1\"></span>uros<span class=\"_ _1\"></span> Saldo a 31 de diciembre de 2022 (5.853) (Dotaci\u00f3n) / Reversiones (288) Aplicaciones 580<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n (25) Saldo a 31 de diciembre de 2023 (5.586) (Dotaci\u00f3n) / Reversiones<span class=\"ff1\"> </span>71<span class=\"ff1 ls0\"> </span>Aplicaciones 44<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n<span class=\"ff1\"> </span>(37)<span class=\"ff1\"> </span>Saldo a 31 de diciembre de 2024 (5.508) Junto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>esta <span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>taci\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=\"_ _1\"></span>las <span class=\"_ _a\"></span>provisiones <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>tr\u00e1fico\u201d <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias consolidada incluye las variaciones netas de provisiones para garant\u00edas, junto a otros conc<span class=\"_ _0\"></span>eptos (Nota 14).<span class=\"_ _2d\"> </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 <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omerciales <span class=\"_ _b\"></span>terceros (Clientes <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>entas <span class=\"_ _b\"></span>y pre<span class=\"_ _0\"></span>staciones <span class=\"_ _b\"></span>de servi<span class=\"_ _0\"></span>cio) al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>2023<span class=\"ls15\">. </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\">24 </span>20<span class=\"ls0\">23 </span>Bruto a cobrar Provisi\u00f3n Bruto a cobrar Provisi\u00f3n<span class=\"_ _2d\"> </span><div class=\"c waf h32 gs82\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Sin vencer </div></div><div class=\"c wb3 h32 gs83\"><div class=\"t m0 x30 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">24.978 </div></div><div class=\"c wa h32 gs84\"><div class=\"t m0 x91 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(267) </div></div><div class=\"c w59 h32 gs85\"><div class=\"t m0 x2a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">25.555 </div></div><div class=\"c wa h32 gs86\"><div class=\"t m0 x91 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls13\">260</span>) </div></div><div class=\"c waf h32 gs87\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Vencidos </div></div><div class=\"c waf h4c gs88\"><div class=\"t m0 x8 h7b y4d ff3 fs0 fc0 sc0 ls17 ws0\">    <span class=\"ls0\">Menos de 90 d\u00edas </span></div></div><div class=\"c wb3 h4c gs89\"><div class=\"t m0 x91 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">7.809 </div></div><div class=\"c wa h4c gs8a\"><div class=\"t m0 x91 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">(163) </div></div><div class=\"c w59 h4c gs8b\"><div class=\"t m0 x2a h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">10.058 </div></div><div class=\"c wa h4c gs8c\"><div class=\"t m0 x91 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls13\">219</span>) </div></div><div class=\"c waf h32 gs8d\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls17 ws0\">    <span class=\"ls0\">M\u00e1s de 90 d\u00edas y menos de 180 </span></div></div><div class=\"c wb3 h32 gs8e\"><div class=\"t m0 x20 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">777<span class=\"ls0\"> </span></div></div><div class=\"c wa h32 gs8f\"><div class=\"t m0 x91 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(141) </div></div><div class=\"c w59 h32 gs90\"><div class=\"t m0 xf h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">1.521 </div></div><div class=\"c wa h32 gs91\"><div class=\"t m0 x91 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls13\">285</span>) </div></div><div class=\"c waf h87 gs92\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls17 ws0\">    <span class=\"ls0\">M\u00e1s de 180 y menos de un a\u00f1o </span></div></div><div class=\"c wb3 h87 gs93\"><div class=\"t m0 x20 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">465<span class=\"ls0\"> </span></div></div><div class=\"c wa h87 gs94\"><div class=\"t m0 x91 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(248) </div></div><div class=\"c w59 h87 gs95\"><div class=\"t m0 x46 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">619<span class=\"ls0\"> </span></div></div><div class=\"c wa h87 gs96\"><div class=\"t m0 x91 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls13\">257</span>) </div></div><div class=\"c waf h32 gs97\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls17 ws0\">    <span class=\"ls0\">M\u00e1s de un a\u00f1o </span></div></div><div class=\"c wb3 h32 gs98\"><div class=\"t m0 x91 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">1.232 </div></div><div class=\"c wa h32 gs99\"><div class=\"t m0 x39 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(1.154) </div></div><div class=\"c w59 h32 gs9a\"><div class=\"t m0 xf h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">1.088 </div></div><div class=\"c wa h32 gs9b\"><div class=\"t m0 x39 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(1.028) </div></div><div class=\"c waf h4c gs9c\"><div class=\"t m0 x8 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Deteriorados en su totalidad </div></div><div class=\"c wb3 h4c gs9d\"><div class=\"t m0 x91 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">3.535 </div></div><div class=\"c wa h4c gs9e\"><div class=\"t m0 x39 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">(3.535) </div></div><div class=\"c w59 h4c gs9f\"><div class=\"t m0 xf h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">3.537 </div></div><div class=\"c wa h4c gsa0\"><div class=\"t m0 x39 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">(3.537) </div></div><div class=\"c waf h32 gsa1\"><div class=\"t m0 x77 h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c wb3 h32 gsa2\"><div class=\"t m0 x30 h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">38.796 </div></div><div class=\"c wa h32 gsa3\"><div class=\"t m0 x39 h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">(5.508) </div></div><div class=\"c w59 h32 gsa4\"><div class=\"t m0 x2a h2 yb8 ff1 fs0 fc0 sc0 ls13 ws0\">42.<span class=\"ls0\">378 </span></div></div><div class=\"c wa h32 gsa5\"><div class=\"t m0 x39 h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">(5.<span class=\"ls13\">586</span>) </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-399": {
   "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=\"ls17\">in</span>tangible  </span> <span class=\"_ _13\"> </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\u00edg<span class=\"_ _1\"></span>rafe 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 2024 y 2023 <span class=\"ls1b\">es<span class=\"_ _1\"></span></span> el siguiente:<span class=\"_ _2d\"> </span>Durante <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _9\"></span>2022, <span class=\"_ _6\"></span>tras <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>las <span class=\"_ _9\"></span>sociedades <span class=\"_ _6\"></span>SIA <span class=\"_ _6\"></span>Ve<span class=\"_ _1\"></span>ndon <span class=\"_ _6\"></span>y <span class=\"_ _9\"> </span>Ascaso <span class=\"_ _7\"></span>Fa<span class=\"_ _1\"></span>ctory, <span class=\"_ _9\"></span>S.L.U. <span class=\"_ _6\"></span>se procedi\u00f3 <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>realizar <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>asignaci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Fondo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Comercio <span class=\"_ _a\"></span>generado <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>distintos <span class=\"_ _a\"></span>ep\u00edgrafes <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>inmovilizado intangible (cartera de clientes y otros). En <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span><span class=\"ls1b\">on</span> <span class=\"_ _a\"></span><span class=\"ffb\">\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=\"ffb\">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.<span class=\"_ _2d\"> </span>Miles de euros Cartera de clientes Aplicaciones Inform\u00e1ticas Gastos de Desarrollo Otros Total Coste: Saldo al 31.12.22 8.600 6.191 15.561 8.062 38.414 Adiciones - 782<span class=\"ls0\"> </span>972<span class=\"ls0\"> </span>719<span class=\"ls0\"> </span>2.473 Retiros - (29) - (50) (79) Diferencias de conversi\u00f3n - 4 - - 4 Traspasos - - (14) 14<span class=\"ls0\"> </span>- Saldo al 31.12.23 8.600 6.948 16.519 8.745 40.812 Adiciones - 386<span class=\"ls0\"> </span>237<span class=\"ls0\"> </span>266<span class=\"ls0\"> </span>889<span class=\"ls0\"> </span>Retiros - (<span class=\"ls13\">254</span>) (6.933) (593) (7.780) Diferencias de conversi\u00f3n - 12<span class=\"ls0\"> </span>- - 12<span class=\"ls0\"> </span>Saldo al 31.12.24 8.600 7.092 9.823 8.418 33.933 Amortizaci\u00f3n acumulada: Saldo al 31.12.22 (398) (5.565) (9.293) (2.502) (17.758) Dotaciones  (798) (380) (2.270) (492) (3.940)<span class=\"_ _2d\"> </span> Retiros - - - 50<span class=\"ls0\"> </span>50<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n - (4) - - (4) Traspasos - 20<span class=\"ls0\"> </span>(146) 146<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>Saldo al 31.12.23 (1.196)<span class=\"ff3\"> </span>(5.929) (11.709) (2.798) (21.632) Dotaciones  (797) (413) (2.218) (481) (3.909)<span class=\"_ _2d\"> </span>Retiros - 182<span class=\"ls0\"> </span>6.933 593<span class=\"ls0\"> </span>7.708 Diferencias de conversi\u00f3n - (10) - - (10) Saldo al 31.12.24 (1.993) (6.170) (6.994) (2.686) (17.843) Valor neto contable al 31.12.23 7.404 1.019 4.810 5.947 19.180 Valor neto contable al 31.12.24 6.607 922<span class=\"ls0\"> </span>2.829 5.732 16.090<span class=\"_ _2d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "Dotaciones  (798) (380) (2.270) (492) (3.940)<span class=\"_ _2d\"> </span>Dotaciones  (797) (413) (2.218) (481) (3.909)<span class=\"_ _2d\"> </span>Gasto por amortizaci\u00f3n<span class=\"ff1\"> </span>(1.457) (1.233) (2.690) - Gasto por amortizaci\u00f3n (1.576) (1.341) (2.917) - Dotaciones (404) (649) (944) (220) - (2.217) Dotaciones (409) (725) (1.048) (182) - (2.364) Dotaciones (37)<span class=\"_ _2d\"> </span>Dotaciones<span class=\"ff1\"> </span>(37) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "6. <span class=\"_ _22\"> </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=\"ffb\">\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>2024 <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2023 <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>siguiente <span class=\"_ _a\"></span>(en miles de euros):<span class=\"_ _2d\"> </span>Activos por derecho de uso Pasivos por arrendamiento (Nota 16) Inmuebles Veh\u00edculos Total Saldo a 31 de diciembre de 2022 6.120 1.834 7.954 8.152 Adiciones <span class=\"ff1\"> </span>714<span class=\"ls0\"> </span>1.827 2.541 2.541 Gasto por amortizaci\u00f3n<span class=\"ff1\"> </span>(1.457) (1.233) (2.690) - Gasto por intereses (Nota 22)<span class=\"ff1\"> </span>- - - 408<span class=\"ls0\"> </span>Pagos<span class=\"ff1\"> </span>- - - (3.083) Diferencias de conversi\u00f3n<span class=\"ff1\"> </span>   <span class=\"ls13\">38<span class=\"ls0\"> </span></span>- 38<span class=\"ls0\"> </span>42<span class=\"ls0\"> </span>Saldo a 31 de diciembre de 2023 5.415 2.428 7.843 8.060 Adiciones  803<span class=\"ls0\"> </span>2.293 3.096 3.096 Gasto por amortizaci\u00f3n (1.576) (1.341) (2.917) - Gasto por intereses (Nota 22) - - - 503<span class=\"ls0\"> </span>Pagos - - - (3.411) Diferencias de conversi\u00f3n 12<span class=\"ls0\"> </span>59 71 75 Saldo a 31 de diciembre de<span class=\"_ _0\"></span> 2024<span class=\"ff3\"> </span>4.6<span class=\"ls13\">54</span><span class=\"ff3\"> </span>3.439<span class=\"ff3\"> </span>8.093<span class=\"ff3\"> </span>8.323<span class=\"ff3\"> </span>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 3 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>4 <span class=\"_ _1\"></span>a\u00f1os.<span class=\"_ _1\"></span> <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 los principales contratos. Pasivos por arrendamiento 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>4 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>2023 es el siguiente (Nota 16): 202<span class=\"ls0\">4 </span>Saldo a 31.12.2024 Deudas a 31.12.2024 Corrientes No corrientes 2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>2030<span class=\"ls0\"> </span>203<span class=\"ls0\">1 y ss </span>Total no corrientes Pasivos por arrendamiento financiero 8.323 2.909<span class=\"ls0\"> </span>2.006 1.356 901<span class=\"ls0\"> </span>28<span class=\"ls0\">8 </span>22<span class=\"ls0\">7 </span>63<span class=\"ls0\">6 </span>5.414<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>Saldo a 31.12.2023 Deudas a 31.12.2023 Corrientes No corrientes 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>2029<span class=\"ls0\"> </span>2030 y ss Total no corrientes Pasivos por arrendamiento financiero 8.060 2.542 1.869 1.181 820<span class=\"ls0\"> </span>632<span class=\"ls0\"> </span>228<span class=\"ls0\"> </span>788<span class=\"ls0\"> </span>5.5<span class=\"ls13\">18</span> Los importes desglosados difieren del valor nominal pero dichas diferencias no son significativas. Tipos de inter\u00e9s incrementales Los  tipos <span class=\"_ _8\"> </span>de  inter\u00e9s <span class=\"_ _d\"> </span>incrementales  d<span class=\"_ _0\"></span>el <span class=\"_ _d\"> </span>ejercicio  2024 <span class=\"_ _8\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>2023  e<span class=\"_ _0\"></span>mpleados <span class=\"_ _d\"> </span>en  el <span class=\"_ _8\"> </span>c\u00e1lculo  de <span class=\"_ _d\"> </span>los  pasi<span class=\"_ _0\"></span>vos  por<span class=\"_ _b\"></span> arrendamiento han <span class=\"_ _1\"></span>sido: (i) <span class=\"_ _1\"></span>4,5% cuando el<span class=\"_ _1\"></span> arrendatario es l<span class=\"_ _1\"></span>a Sociedad <span class=\"_ _1\"></span>dominante, (ii) <span class=\"_ _1\"></span>5,25% en el <span class=\"_ _1\"></span>Reino Unido, (iii) 4,5% en el resto de la Uni\u00f3n Europea, (iv) 5,25% en EE.UU. y (v) 14% en Colombia.  Las variaciones en el tipo de inter\u00e9s incremental no dan lugar a variaciones significati<span class=\"_ _0\"></span>vas.<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 <span class=\"_ _1\"></span>de <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>euros <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>tercero a <span class=\"_ _b\"></span>quinto de <span class=\"_ _0\"></span>vigencia <span class=\"_ _0\"></span>(con <span class=\"_ _b\"></span>revisi\u00f3n de <span class=\"_ _b\"></span>precios, e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>caso, para <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>segundo <span class=\"_ _0\"></span>periodo <span class=\"_ _b\"></span>adicional de <span class=\"_ _b\"></span>cinco <span class=\"_ _b\"></span>a\u00f1o<span class=\"_ _1\"></span>s).<span class=\"_ _1\"></span>Tras el <span class=\"_ _b\"></span>proceso de revisi\u00f3n, <span class=\"_ _b\"></span>en el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>024, <span class=\"_ _0\"></span>a partir <span class=\"_ _b\"></span>del primer <span class=\"_ _0\"></span>trimestre, <span class=\"_ _b\"></span>la cuota d<span class=\"_ _0\"></span>e arrenda<span class=\"_ _0\"></span>miento <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ha reducida <span class=\"_ _b\"></span>en un <span class=\"_ _0\"></span>25% El <span class=\"_ _6\"></span>Grupo <span class=\"_ _9\"></span>incluy\u00f3 <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>plazo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>xtensi\u00f3n <span class=\"_ _6\"></span>adicional <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>valoraci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _9\"></span>pasivos <span class=\"_ _7\"></span>por <span class=\"_ _9\"></span>arrendamiento. <span class=\"_ _7\"></span>A <span class=\"_ _9\"> </span>3<span class=\"_ _1\"></span>1 <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>e diciembre <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>20<span class=\"_ _1\"></span>24, <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>activo <span class=\"_ _9\"></span>por <span class=\"_ _6\"></span>derecho <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>so, <span class=\"_ _9\"></span>el <span class=\"_ _6\"></span>pasivo <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>arr<span class=\"_ _0\"></span>endamiento <span class=\"_ _6\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _6\"></span>provisi\u00f3n <span class=\"_ _9\"></span>para <span class=\"_ _6\"></span>costes <span class=\"_ _9\"> </span>de restituci\u00f3n <span class=\"_ _11\"> </span>asociados <span class=\"_ _11\"> </span>al <span class=\"_ _11\"> </span>citado <span class=\"_ _11\"> </span>inmueble, <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>r\u00e9gimen <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>arrendamiento <span class=\"_ _11\"> </span>por<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>Coffetek, <span class=\"_ _11\"> </span>Ltd., <span class=\"_ _11\"> </span>ascienden,<span class=\"_ _0\"></span> respectivamente, <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>eq<span class=\"_ _1\"></span>uivalente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>957<span class=\"ls17\">, <span class=\"_ _6\"></span></span>1.086 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span><span class=\"ls13\">70</span> <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>(1.167, <span class=\"_ _6\"></span>1.278 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>64 <span class=\"_ _9\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de diciembre de 2023). (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>4, <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=\"_ _7\"></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 arrendami<span class=\"_ _2d\"> </span>ento <span class=\"_ _b\"></span>por General Engineering &amp; T<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>chnology N.V., <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>scienden a <span class=\"ls13\">195</span> y 208 miles de euros, respectivamente, (390 <span class=\"ls19\">y <span class=\"ls13\">412</span></span> mi<span class=\"_ _0\"></span>les de a 31 de diciembre de 2023<span class=\"ls1a\">).</span>  En junio <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>2022<span class=\"ls17\">, </span>Coges <span class=\"_ _b\"></span>S.p<span class=\"_ _1\"></span>.A <span class=\"_ _0\"></span>firm\u00f3 un <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>ntrato d<span class=\"_ _0\"></span>e alq<span class=\"_ _0\"></span>uiler d<span class=\"_ _0\"></span>e un <span class=\"_ _b\"></span>inmue<span class=\"_ _1\"></span>ble <span class=\"_ _0\"></span>cuya <span class=\"_ _0\"></span>duraci\u00f3n <span class=\"ls1b\">es</span> hasta junio <span class=\"_ _b\"></span>de 2034. La <span class=\"_ _1\"></span>renta <span class=\"_ _1\"></span>anual <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>firma <span class=\"_ _a\"></span>del co<span class=\"_ _1\"></span>ntrato <span class=\"_ _1\"></span><span class=\"ls1b\">as<span class=\"_ _1\"></span></span>cend\u00eda <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>216 m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>incrementa <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>IPC.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls23\">A </span>31 de <span class=\"_ _1\"></span>diciembre de 2024, el acti<span class=\"_ _1\"></span>vo por derecho de uso y<span class=\"_ _1\"></span> el pasivo po<span class=\"_ _1\"></span>r arrendamiento asociados a este inmueble, ascienden a 1.797 <span class=\"ls19\">y </span>1.848, respectivamente<span class=\"ls17\">, (</span>1.975 y 2.0<span class=\"ls13\">09</span> miles de a 31 de diciembre d<span class=\"_ _0\"></span>e 2023<span class=\"ls1a\">).</span> 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=\"ls17\">. <span class=\"_ _a\"></span></span>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>202<span class=\"_ _1\"></span>4, <span class=\"_ _a\"></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=\"_ _7\"></span>ascienden <span class=\"_ _8\"> </span><span class=\"ls13\">a <span class=\"_ _7\"></span>710</span> <span class=\"_ _7\"></span><span class=\"ls19\">y <span class=\"_ _6\"></span></span>723<span class=\"ls15\">, </span>respectivamente<span class=\"ls17\">, (</span>910 <span class=\"ls19\">y </span>919 miles de a 31 de diciembre de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>023<span class=\"_ _1\"></span><span class=\"ls1a\">).</span> 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>2024, <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>gasto <span class=\"_ _7\"></span>por arrendamientos <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>corto <span class=\"_ _1\"></span>plazo/con <span class=\"_ _1\"></span>duraci\u00f3n <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=\"_ _1\"></span><span class=\"ls13\">po</span>r <span class=\"_ _1\"></span><span class=\"ls13\">119</span> <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>(<span class=\"ls1b\">103<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>31 de <span class=\"_ _a\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2023) <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>(ii) <span class=\"_ _1\"></span>gasto <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rrendamientos <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>activo <span class=\"_ _1\"></span>subyacente <span class=\"_ _a\"></span>es <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>bajo <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _1\"></span>por <span class=\"_ _6\"></span><span class=\"ls13\">127</span> miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>(154 m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>2023<span class=\"ls1a\">).</span> <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>gasto <span class=\"_ _1\"></span>registrado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>pagos <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>arre<span class=\"_ _1\"></span>ndamiento <span class=\"_ _1\"></span>variables <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>no dependen de un \u00edndice o un tipo no ha sido significativo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-421": {
   "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 2024 <span class=\"_ _1\"></span>y 2023 </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 <span class=\"ls13\">2022</span> 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 Retiros (10) (2.531) (674) (34) (1) (3.250) Traspasos - -            <span class=\"ls13\">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 19.269 17.421 31.582 2.977 45<span class=\"ls0\"> </span>71.294 Adiciones  182<span class=\"ls0\"> </span>826<span class=\"ls0\"> </span>1.556 292<span class=\"ls0\"> </span>43<span class=\"ls0\"> </span>2.899 Retiros (13) (104) (3.422) (251) (45) (3.835) Traspasos - (50) 23<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>- (7) Diferencias de conversi\u00f3n - 17<span class=\"ls0\"> </span>61<span class=\"ls0\"> </span>7 - 85<span class=\"ls0\"> </span>Saldo al 31 de diciembre de 2024 19.438 18.110 29<span class=\"ls0\">.800 </span>3.045 43<span class=\"ls0\"> </span>70.436 Amortizaci\u00f3n acumulada - Saldo al 31 de diciembre de 2022 (10.507) (15.468) (28.633) (2.432) - (57.040) Dotaciones (404) (649) (944) (220) - (2.217) 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) (2.603) - (56.200) Dotaciones (409) (725) (1.048) (182) - (2.364) Retiros 13<span class=\"ls0\"> </span>92<span class=\"ls0\"> </span>3.405 249<span class=\"ls0\"> </span>- 3.759 Traspasos - 38<span class=\"ls0\"> </span>(1) (30) - 7 Diferencias de conversi\u00f3n - (16) (31) (9) - (56) Saldo al 31 de diciembre de 2024 (11.297) (14.329) (26.653) (<span class=\"ls13\">2.575</span>) - (54.854) P\u00e9rdidas por deterioro - Al 31 de diciembre de 2022 (660) - - - - (660) Al 31 de diciembre de 2023 (660) - - - - (660) Reversi\u00f3n por deterioro 122<span class=\"ls0\"> </span>- - - - 122<span class=\"ls0\"> </span>Al 31 de diciembre de 2024 (<span class=\"ls13\">538</span>) - - - - (<span class=\"ls13\">538<span class=\"_ _2d\"> </span></span>) Valor neto contable al 31.12.23 7.708 3.703 2.604 374<span class=\"ls0\"> </span>45<span class=\"ls0\"> </span>14.434 Valor neto contable al 31.12.24 7.603 3.<span class=\"ls13\">781</span> 3.147 470<span class=\"ls0\"> </span>43<span class=\"ls0\"> </span>15.044 7.1.1 Adiciones Durante el<span class=\"_ _0\"></span> ej<span class=\"_ _0\"></span>ercicio 2<span class=\"_ _0\"></span>024 y<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>23, <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>principales <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>diciones <span class=\"_ _b\"></span>se corresponden con <span class=\"_ _b\"></span>inversiones productivas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> mejoras de las instalaciones, as\u00ed como de diverso utillaje, moldes y material de almac\u00e9n<span class=\"ls17\">. </span>Adicionalmente <span class=\"ls1b\">en </span>202<span class=\"ls0\">3 se realizaron inversiones en placas solares. </span>7.1.2 Bajas Durante <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>ejercicios <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>2023, <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>retiros <span class=\"_ _6\"></span>se <span class=\"_ _7\"></span>co<span class=\"_ _1\"></span>rresponden, <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>rincipalmente, <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=\"_ _b\"></span>2024 se ha <span class=\"_ _b\"></span>registrado un b<span class=\"_ _0\"></span>eneficio por <span class=\"_ _b\"></span>enajenaci\u00f3n de <span class=\"_ _0\"></span><span class=\"ls13\">19<span class=\"ls0\"> <span class=\"_ _0\"></span><span class=\"ffb\">miles <span class=\"_ _0\"></span>de eur<span class=\"_ _0\"></span>os e<span class=\"_ _0\"></span>n el <span class=\"_ _b\"></span>ep\u00edgrafe \u201cDeterioro </span></span></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>(<span class=\"_ _a\"></span><span class=\"ff3 ls1b\">14<span class=\"ls0\"> <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de </span></span>euros en el ejercicio 2023<span class=\"ls1a\">).</span> 7.1.3 P\u00e9rdidas por deterioro En el ejercicio 2024 no se han producido p\u00e9rdidas por deterioro de elementos de inmovilizado material.<span class=\"_ _1\"></span>  En mayo <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>023, <span class=\"_ _0\"></span>el G<span class=\"_ _0\"></span>rupo A<span class=\"_ _0\"></span>zkoyen vendi\u00f3 el <span class=\"_ _b\"></span>inmueble sito <span class=\"_ _b\"></span>en Schio Vi<span class=\"_ _0\"></span>cenza, Italia <span class=\"_ _b\"></span>de Coges, S.<span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>.A. por un precio de venta de<span class=\"_ _1\"></span> 4.400 miles de euros, siendo los costes de la tra<span class=\"_ _1\"></span>nsacci\u00f3n de 110 miles de euros. El valor neto <span class=\"_ _7\"></span>contable <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2022 <span class=\"_ _7\"></span>era <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>.982 <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>estaba <span class=\"_ _6\"></span>registrado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ep\u00edgrafe \u201cActivos <span class=\"_ _0\"></span>no <span class=\"_ _b\"></span>corrientes <span class=\"_ _0\"></span>mantenidos <span class=\"_ _b\"></span>par<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>la v<span class=\"_ _0\"></span>enta\u201d <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>balance <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>situaci\u00f3n <span class=\"_ _b\"></span>consolidado. Con<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>esta venta<span class=\"_ _0\"></span> <span class=\"ff3\">obtuvo </span>un beneficio <span class=\"_ _1\"></span>neto de <span class=\"_ _1\"></span>308 miles <span class=\"_ _1\"></span>de eu<span class=\"_ _1\"></span>ros registrado en <span class=\"_ _1\"></span>el ep\u00edgrafe \u201cDet<span class=\"_ _1\"></span>erioro y resul<span class=\"_ _a\"></span><span class=\"ff3\">tados por <span class=\"_ _1\"></span>enajenaciones </span>del inmovilizado\u201d de la cuenta de p\u00e9rdidas y ganancias cons<span class=\"_ _0\"></span>olidada 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, e<span class=\"_ _0\"></span>n c<span class=\"_ _0\"></span>oncreto <span class=\"_ _0\"></span>para la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>actividad <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>egmento de <span class=\"_ _0\"></span><span class=\"ff1\">Time <span class=\"_ _0\"></span>&amp; <span class=\"_ _b\"></span>Se<span class=\"_ _1\"></span>curity<span class=\"ff3 ls15\">. <span class=\"ls0\">Al <span class=\"_ _0\"></span>31 <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e d<span class=\"_ _0\"></span>iciembre <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e 2024, <span class=\"_ _b\"></span>tra<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> </span></span></span>dotaci\u00f3n <span class=\"_ _8\"> </span>anual <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>amortizaci\u00f3n <span class=\"_ _8\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>39 <span class=\"_ _8\"> </span>miles <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>euros, <span class=\"_ _8\"> </span>el <span class=\"_ _d\"> </span>valor <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>coste <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>terrenos, <span class=\"_ _8\"> </span>construcciones, amortizaci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>asociado <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>itado <span class=\"_ _a\"></span>inmueble <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>1.4<span class=\"_ _1\"></span>00, <span class=\"_ _a\"></span>1.<span class=\"ls13\">571<span class=\"ls15\">, <span class=\"_ _7\"></span></span></span>8<span class=\"ls1b\">51</span> <span class=\"_ _a\"></span><span class=\"ls19\">y <span class=\"_ _7\"></span></span>538 <span class=\"_ _a\"></span>miles; <span class=\"_ _a\"></span>siendo <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>alor<span class=\"_ _0\"></span> neto <span class=\"_ _a\"></span>contable <span class=\"_ _1\"></span>igual <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span><span class=\"ls1b\">1.<span class=\"_ _1\"></span></span>582 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>(1.499 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euro<span class=\"_ _1\"></span>s <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=\"_ _a\"></span>20<span class=\"_ _1\"></span>23<span class=\"ls1a\">).</span> <span class=\"_ _a\"></span>De <span class=\"_ _1\"></span>acuerdo con la tasaci\u00f3n de un experto i<span class=\"_ _0\"></span>ndependiente de enero de 2024, no hay diferencia entre el valor razonable de<span class=\"_ _0\"></span> dicho <span class=\"_ _10\"> </span>inmueble, <span class=\"_ _10\"> </span>as\u00ed <span class=\"_ _12\"> </span>como <span class=\"_ _10\"> </span>el <span class=\"_ _12\"> </span>de <span class=\"_ _10\"> </span>las <span class=\"_ _10\"> </span>instalaciones <span class=\"_ _10\"> </span>afecta<span class=\"_ _0\"></span>s <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>el <span class=\"_ _10\"> </span>valor <span class=\"_ _10\"> </span>neto <span class=\"_ _12\"> </span>contable<span class=\"_ _1\"></span>, <span class=\"_ _12\"> </span>por <span class=\"_ _10\"> </span>lo <span class=\"_ _10\"> </span>que <span class=\"_ _10\"> </span>los Administradores ha<span class=\"_ _1\"></span>n considerado <span class=\"_ _1\"></span>llevar a <span class=\"_ _1\"></span>cabo <span class=\"_ _a\"></span>una reversi\u00f3n <span class=\"_ _1\"></span>del deterioro <span class=\"_ _1\"></span>de es<span class=\"_ _1\"></span>te inmueble <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>importe de 122 miles de euros. 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 amortizados 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>2024 <span class=\"_ _0\"></span>asciende <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>39.032 <span class=\"_ _b\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>(39.656 <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>2023) <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, 33.380 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=\"ls1b\">20</span>24 <span class=\"_ _7\"></span>era <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>4.925 <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=\"ls1b\">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>24 <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>3.935 <span class=\"_ _6\"></span>miles<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>euros<span class=\"ls17\">, </span>b\u00e1sicamente <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span><span class=\"ls13\">el</span> <span class=\"_ _7\"></span>Subgrupo <span class=\"_ _7\"></span>Primi<span class=\"ls13\">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=\"ls1b\">4.</span>1<span class=\"_ _1\"></span><span class=\"ls13\">04</span> miles de euros <span class=\"ls1b\">al</span> 31 de diciembre de 2023).  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "En mayo <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>023, <span class=\"_ _0\"></span>el G<span class=\"_ _0\"></span>rupo A<span class=\"_ _0\"></span>zkoyen vendi\u00f3 el <span class=\"_ _b\"></span>inmueble sito <span class=\"_ _b\"></span>en Schio Vi<span class=\"_ _0\"></span>cenza, Italia <span class=\"_ _b\"></span>de Coges, S.<span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>.A. por un precio de venta de<span class=\"_ _1\"></span> 4.400 miles de euros, siendo los costes de la tra<span class=\"_ _1\"></span>nsacci\u00f3n de 110 miles de euros. El valor neto <span class=\"_ _7\"></span>contable <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2022 <span class=\"_ _7\"></span>era <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>.982 <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>estaba <span class=\"_ _6\"></span>registrado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ep\u00edgrafe \u201cActivos <span class=\"_ _0\"></span>no <span class=\"_ _b\"></span>corrientes <span class=\"_ _0\"></span>mantenidos <span class=\"_ _b\"></span>par<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>la v<span class=\"_ _0\"></span>enta\u201d <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>balance <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>situaci\u00f3n <span class=\"_ _b\"></span>consolidado. Con<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>esta venta<span class=\"_ _0\"></span> <span class=\"ff3\">obtuvo </span>un beneficio <span class=\"_ _1\"></span>neto de <span class=\"_ _1\"></span>308 miles <span class=\"_ _1\"></span>de eu<span class=\"_ _1\"></span>ros registrado en <span class=\"_ _1\"></span>el ep\u00edgrafe \u201cDet<span class=\"_ _1\"></span>erioro y resul<span class=\"_ _a\"></span><span class=\"ff3\">tados por <span class=\"_ _1\"></span>enajenaciones </span>del inmovilizado\u201d de la cuenta de p\u00e9rdidas y ganancias cons<span class=\"_ _0\"></span>olidada adjunta.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "En mayo <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>023, <span class=\"_ _0\"></span>el G<span class=\"_ _0\"></span>rupo A<span class=\"_ _0\"></span>zkoyen vendi\u00f3 el <span class=\"_ _b\"></span>inmueble sito <span class=\"_ _b\"></span>en Schio Vi<span class=\"_ _0\"></span>cenza, Italia <span class=\"_ _b\"></span>de Coges, S.<span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>.A. por un precio de venta de<span class=\"_ _1\"></span> 4.400 miles de euros, siendo los costes de la tra<span class=\"_ _1\"></span>nsacci\u00f3n de 110 miles de euros. El valor neto <span class=\"_ _7\"></span>contable <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2022 <span class=\"_ _7\"></span>era <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>.982 <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>estaba <span class=\"_ _6\"></span>registrado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ep\u00edgrafe \u201cActivos <span class=\"_ _0\"></span>no <span class=\"_ _b\"></span>corrientes <span class=\"_ _0\"></span>mantenidos <span class=\"_ _b\"></span>par<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>la v<span class=\"_ _0\"></span>enta\u201d <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>balance <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>situaci\u00f3n <span class=\"_ _b\"></span>consolidado. Con<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>esta venta<span class=\"_ _0\"></span> <span class=\"ff3\">obtuvo </span>un beneficio <span class=\"_ _1\"></span>neto de <span class=\"_ _1\"></span>308 miles <span class=\"_ _1\"></span>de eu<span class=\"_ _1\"></span>ros registrado en <span class=\"_ _1\"></span>el ep\u00edgrafe \u201cDet<span class=\"_ _1\"></span>erioro y resul<span class=\"_ _a\"></span><span class=\"ff3\">tados por <span class=\"_ _1\"></span>enajenaciones </span>del inmovilizado\u201d de la cuenta de p\u00e9rdidas y ganancias cons<span class=\"_ _0\"></span>olidada adjunta.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-401": {
   "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 2024 y 2023<span class=\"ls15\">, </span></span>han sido los siguientes:<span class=\"_ _2d\"> </span>Miles de euros Terrenos y construcciones Coste- Saldo al 31 de diciembre de 2022 2.151 Saldo al 31 de diciembre de 2023 2.151 Saldo al 31 de diciembre de 2024 2.151 Amortizaci\u00f3n acumulada- Saldo al 31 de diciembre de 2022 (1.022) Dotaciones (37)<span class=\"_ _2d\"> </span> Saldo al 31 de diciembre de 2023 (1.059) Dotaciones<span class=\"ff1\"> </span>(37) Saldo al 31 de diciembre de 2024 (1<span class=\"ls0\">.09<span class=\"ls13\">6)</span> </span>(P\u00e9rdidas)/Reversi\u00f3n por deterioro- Al 31 de diciembre de 2022 - Al 31 de diciembre de 2023 - Al 31 de diciembre de 2024 - Valor neto contable al 31 de diciembre de 2022 1.129<span class=\"ff3\"> </span>Valor neto contable al 31 de diciembre de 2023 1.092 Valor neto contable al 31 de diciembre de 2024<div class=\"c w94 h32 gs61\"><div class=\"t m0 x2d h2 yb8 ff1 fs0 fc0 sc0 ls13 ws0\">1.055<span class=\"ls0\"> </span></div></div><div class=\"c w93 ha7 gs63\"><div class=\"t m0 x6a h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">Valor razonable al 31 de diciembre de 2024 </div></div><div class=\"c w94 ha7 gs64\"><div class=\"t m0 x2d h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">2.143<span class=\"_ _2d\"> </span> </div></div><div class=\"c w38 h25 gs66\"><div class=\"t m0 x8a h7b y4cf ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x8a h2 y4d0 ff1 fs0 fc0 sc0 ls0 ws0\">Azkoyen, S.A. </div><div class=\"t m0 x4 h7b y108 ff3 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _13\"> </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=\"ls13\">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 </div><div class=\"t m0 x8a h7b y4d1 ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 x8a h7b y30d ff3 fs0 fc0 sc0 ls0 ws0\">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=\"ffb\">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></div><div class=\"t m0 x8a h7b y30e ffb fs0 fc0 sc0 ls0 ws0\">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></div><div class=\"t m0 x8a h7b y4d2 ff3 fs0 fc0 sc0 ls0 ws0\">posterior de estos activos. Dicho modelo, siguiendo lo indica<span class=\"_ _0\"></span>do por la NIC 16, supone la contabilizaci\u00f3n de un </div><div class=\"t m0 x8a h7b y4d3 ff3 fs0 fc0 sc0 ls0 ws0\">elemento del inmovilizado material por su <span class=\"_ _0\"></span>coste de adquisici\u00f3n menos la amortizaci\u00f3n a<span class=\"_ _0\"></span>cumulada y el importe<span class=\"_ _0\"></span> </div><div class=\"t m0 x8a h7b y4d4 ff3 fs0 fc0 sc0 ls0 ws0\">acumulado de las p\u00e9<span class=\"_ _1\"></span>rdidas por deterioro <span class=\"_ _1\"></span>d<span class=\"ls13\">el</span> valor. Con fecha 1<span class=\"_ _1\"></span>3 de enero de 202<span class=\"_ _1\"></span>5<span class=\"ls17\">, </span>un experto in<span class=\"_ _1\"></span>dependiente </div><div class=\"t m0 x8a h7b y4d5 ff3 fs0 fc0 sc0 ls0 ws0\">(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=\"ls19\">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 </div><div class=\"t m0 x8a h7c y4d6 ffb fs0 fc0 sc0 ls0 ws0\">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> </div><div class=\"t m0 x8a h7b y70 ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 x8a h7b y4d7 ff3 fs0 fc0 sc0 ls0 ws0\">como <span class=\"_ _6\"></span>el <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>instalaciones <span class=\"_ _6\"></span>afectas <span class=\"_ _9\"> </span><span class=\"ls13\">es</span> <span class=\"_ _6\"></span>un <span class=\"_ _9\"></span>10<span class=\"_ _0\"></span>3% <span class=\"_ _6\"></span>superior <span class=\"_ _6\"></span>al <span class=\"_ _9\"></span>valor <span class=\"_ _7\"></span>n<span class=\"_ _1\"></span>eto <span class=\"_ _6\"></span>contable <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>\u00e9stos, <span class=\"_ _9\"></span>por <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>que <span class=\"_ _9\"></span>los </div><div class=\"t m0 x8a h7b y4d8 ff3 fs0 fc0 sc0 ls0 ws0\">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><span class=\"ls13\">no</span> <span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>considerado <span class=\"_ _a\"></span>necesario <span class=\"_ _a\"></span>llevar <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>cabo <span class=\"_ _7\"></span>ning\u00fan <span class=\"_ _a\"></span>ajus<span class=\"_ _1\"></span>te <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la </div><div class=\"t m0 x8a h7b y4d9 ff3 fs0 fc0 sc0 ls0 ws0\">valoraci\u00f3n de estos activos al 31 de diciembre de 2024. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "Valor razonable al 31 de diciembre de 2024 2.143<span class=\"_ _2d\"> </span>Azkoyen, S.A.  <span class=\"_ _13\"> </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=\"ls13\">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=\"ffb\">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 su <span class=\"_ _0\"></span>coste de adquisici\u00f3n menos la amortizaci\u00f3n a<span class=\"_ _0\"></span>cumulada 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=\"ls13\">el</span> valor. Con fecha 1<span class=\"_ _1\"></span>3 de enero de 202<span class=\"_ _1\"></span>5<span class=\"ls17\">, </span>un experto in<span class=\"_ _1\"></span>dependiente (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=\"ls19\">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=\"_ _6\"></span>el <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>instalaciones <span class=\"_ _6\"></span>afectas <span class=\"_ _9\"> </span><span class=\"ls13\">es</span> <span class=\"_ _6\"></span>un <span class=\"_ _9\"></span>10<span class=\"_ _0\"></span>3% <span class=\"_ _6\"></span>superior <span class=\"_ _6\"></span>al <span class=\"_ _9\"></span>valor <span class=\"_ _7\"></span>n<span class=\"_ _1\"></span>eto <span class=\"_ _6\"></span>contable <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>\u00e9stos, <span class=\"_ _9\"></span>por <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>que <span class=\"_ _9\"></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><span class=\"ls13\">no</span> <span class=\"_ _a\"></span>ha<span class=\"_ _1\"></span>n <span class=\"_ _a\"></span>considerado <span class=\"_ _a\"></span>necesario <span class=\"_ _a\"></span>llevar <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>cabo <span class=\"_ _7\"></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 2024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "7.3 Cobertura de seguros y otros  <span class=\"_ _13\"> </span>El <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>tiene <span class=\"_ _7\"></span>formalizadas <span class=\"_ _a\"></span>p\u00f3lizas <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>seguros <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>cubrir <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _a\"></span>posibles <span class=\"_ _7\"></span>riesgos <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _a\"></span>est\u00e1n <span class=\"_ _7\"></span>sujetos <span class=\"_ _a\"></span>los diversos elemento<span class=\"_ _0\"></span>s de <span class=\"_ _b\"></span>inmovilizado material, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>posibles r<span class=\"_ _0\"></span>eclamaciones <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>puedan presentar<span class=\"_ _0\"></span> por el<span class=\"_ _1\"></span> ejercicio de s<span class=\"_ _1\"></span>u actividad, ente<span class=\"_ _1\"></span>ndiendo <span class=\"_ _1\"></span>que dichas p\u00f3l<span class=\"_ _1\"></span>izas cubren de ma<span class=\"_ _1\"></span>nera suficiente los<span class=\"_ _1\"></span> riesgos a <span class=\"_ _1\"></span>los que est\u00e1n sometidos.<span class=\"_ _2d\"> </span>Durante el ejercicio 202<span class=\"_ _1\"></span>4 se han satisfecho primas de seguros de responsabilidad civil de los Administradores <span class=\"_ _a\"></span><span class=\"ls1b\">de </span>la Sociedad dominante por perjuicios ocasionados en el ejercicio del cargo por importe de <span class=\"ls1b\">20<span class=\"_ _1\"></span></span> miles de euros.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInsuranceContractsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "8. <span class=\"_ _22\"> </span>Sociedades dependientes En <span class=\"_ _b\"></span>l<span class=\"ls1b\">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=\"ls17\">, <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>4 y 2023, respectivamente.<span class=\"_ _2d\"> </span>27<span class=\"ls17\">. </span> <span class=\"_ _f\"> </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=\"_ _13\"> </span>En los ejercicios <span class=\"ls13\">20</span>24 y 2023 no ha habido transacciones con partes vincu<span class=\"_ _0\"></span>ladas 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>2024 <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 <span class=\"ls13\">en</span> <span class=\"ls13\">20</span>23<span class=\"ls1a\">) <span class=\"_ _1\"></span></span>ha sido de <span class=\"_ _1\"></span>2.190 miles <span class=\"_ _1\"></span>de euros <span class=\"_ _1\"></span>(2.068 miles de euros en 2023). 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>24 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>2023 <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>24 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2023, <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) (***) 2.166 - 24<span class=\"_ _2d\"> </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) (***) 2.042  - 26<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 2024 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 medios <span class=\"_ _1\"></span>de pago Sociedad dominante<span class=\"_ _1\"></span><span class=\"ls0\"> </span>No aplica 166.064 47.183 118.881 15.330 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>771 860 89 771 7 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 12.999 4.103 8.896 1.777 Azkoyen <span class=\"ls32\">Comercial Deutschland, </span>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>551 975 142 833 127 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>866 1.328 590 738 118 1.023 2.584 915 1.669 (67)<span class=\"ls0\"> </span>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% <span class=\"_ _1\"></span><span class=\"ls0\">por </span>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>31 291 245 46 (27)<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 2.945 840 2.105 707 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 15.979 3.546 12.433 4.008 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 1.105 776 329 6 Coges Mobile Solutions, S.<span class=\"_ _1\"></span>R.L. (*)<span class=\"ls0\"> </span>No auditada Caldogno (Italia)<span class=\"ls0\"> </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 487 99 388 328 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=\"ls35\">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>11.541 5.659 723 4.936 1.652 Ascaso Factory, S.L.<span class=\"_ _1\"></span>U. <span class=\"lse\">(*)</span> EY<span class=\"ls0\"> </span>Gav\u00e1 (<span class=\"ls33\">Espa\u00f1a</span>) Dise\u00f1o, <span class=\"_ _7\"></span>fabricaci\u00f3n <span class=\"_ _6\"> </span>y <span class=\"_ _7\"> </span><span class=\"ls31\">comercializaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _7\"></span>m\u00e1quinas <span class=\"_ _7\"></span>espresso </span>tradicionales <span class=\"_ _26\"> </span>premium, <span class=\"_ _26\"> </span>as\u00ed <span class=\"_ _26\"> </span>como, <span class=\"_ _26\"> </span>recambio<span class=\"_ _1\"></span>s, <span class=\"_ _26\"> </span>accesorios <span class=\"_ _26\"> </span>y componentes<span class=\"ff3 fs4 ls0\"> </span>Participada al 100% por Azkoyen, S.A<span class=\"ls0\"> </span>20.281 6.710 746 5.964 (17)<span class=\"ls0\"> </span>(*) Datos individuales en local <span class=\"_ _1\"></span>GAPP (**) Datos individuales en IFRS<span class=\"_ _2d\"> </span>Anexo I (I<span class=\"ls17\">I/</span>I<span class=\"ls17\">I)</span> Sociedades dependientes integradas en el Grupo Azkoyen al 31 de diciembre de 2024 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 58.631 23.992 34.639 3.631 Primion Technology, <span class=\"_ _1\"></span><span class=\"ls0\">GmbH <span class=\"lse\">(**)</span> </span>EY<span class=\"ls0\"> </span>Stetten am Kalten Markt,<span class=\"_ _1\"></span> Baden <span class=\"ls31\">Wurttemberg </span>(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 55.479 18.817 36.632 2.620 General Engineering &amp; Technology, N.V. <span class=\"_ _1\"></span>(**)<span class=\"ls0\"> </span>EY<span class=\"ls0\"> </span>Malle (<span class=\"ls32\">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 15.809 6.941 8.868 1.171 GET Nederland, B.V. (**)<span class=\"_ _1\"></span> No auditada Waardenburg (<span class=\"lsd\">Paises<span class=\"ls0\"> <span class=\"ls32\">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 <span class=\"ls31\">auditada<span class=\"ls0\"> </span></span>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 4 7 (1) 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 2.710 1.351 1.359 272 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 1.725 1.436 289 (68)<span class=\"ls0\"> </span>Primion Technology, GmbH (*)<span class=\"_ _1\"></span><span class=\"ls0\"> </span>No auditada Graz <span class=\"lse\">(Austria)</span> Sin actividad Participada al 100% por Primion Technology, GmbH<span class=\"_ _1\"></span><span class=\"ls0\"> </span>No aplica 1 85 (84) (1) 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 1.644 185 1.459 95 (*)      Datos individuales en <span class=\"_ _1\"></span>local GAAP. (**)    Datos individuales en <span class=\"_ _1\"></span>IFRS, salvo indicaci\u00f3n en contrario<span class=\"_ _2d\"> </span>Anexo II (I/II)<span class=\"_ _2d\"> </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>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 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 100% por 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 <span class=\"ls0\">100% por </span>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, <span class=\"ls0\">S.A.<span class=\"_ _1\"></span>R.L. (*) </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>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>Norte (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 <span class=\"ls35\">sistemas de <span class=\"_ _1\"></span>pago</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 (Italia)<span class=\"ls0\"> </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 <span class=\"ls0\">Vendon  (**) </span>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 5.035 748 4.287 868 Ascaso Factory, S.L.<span class=\"_ _1\"></span>U. (*) EY<span class=\"ls0\"> </span>Gav\u00e1 (Espa\u00f1a) 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=\"_ _26\"> </span>premium, <span class=\"_ _26\"> </span>as\u00ed <span class=\"_ _26\"> </span>como, <span class=\"_ _26\"> </span>recambio<span class=\"_ _1\"></span>s, <span class=\"_ _26\"> </span>accesorios <span class=\"_ _26\"> </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=\"_ _1\"></span> Anexo II (II/II) 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=\"lse\">(**)</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=\"ls33\">Engineering &amp; </span>Technology, N.V. <span class=\"_ _1\"></span>(**)<span class=\"ls0\"> </span>EY<span class=\"ls0\"> </span>Malle (<span class=\"ls32\">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=\"ls30\">Nederland, B.V. (**)</span> No auditada Waardenburg (<span class=\"lsd\">Paises<span class=\"ls0\"> <span class=\"ls32\">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 111 24 87 21 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 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=\"lse\">(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=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "9. <span class=\"_ _22\"> </span> Activos financieros no corrientes A <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2024 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span>este <span class=\"_ _1\"></span>ep\u00edg<span class=\"_ _1\"></span>rafe <span class=\"_ _1\"></span>incluye <span class=\"_ _7\"></span>principalmente <span class=\"_ _a\"></span>fianzas <span class=\"_ _a\"></span>constituidas <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>sociedades<span class=\"_ _0\"></span> dependientes en relaci\u00f3n con contratos de arrendamiento de oficinas.<span class=\"_ _1\"></span>  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=\"_ _a\"></span>cie<span class=\"_ _1\"></span>rre <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _7\"></span>2024 <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>valo<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>actual <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>pagos <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>arrendamientos <span class=\"_ _7\"></span>financieros <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>cob<span class=\"_ _1\"></span>rar <span class=\"_ _a\"></span>asciende <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span><span class=\"ls24\">56</span> miles de <span class=\"_ _1\"></span>euros (144 <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>23). La <span class=\"_ _1\"></span>parte no corriente <span class=\"_ _1\"></span>est\u00e1 registrada en <span class=\"_ _1\"></span><span class=\"ffb\">\u201cActivos </span>financieros n<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>orrientes\u201d<span class=\"ff3\"> <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>ascie<span class=\"_ _1\"></span>nde <span class=\"_ _b\"></span>a 8 <span class=\"_ _b\"></span>mil<span class=\"_ _1\"></span>es <span class=\"_ _b\"></span>de euros <span class=\"_ _b\"></span>(<span class=\"ls13\">39</span> <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _b\"></span>a 31 <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _b\"></span>de 2023). Asi<span class=\"_ _0\"></span>mismo, </span>la <span class=\"_ _a\"></span>parte <span class=\"_ _a\"></span>corriente <span class=\"_ _7\"></span>est\u00e1 <span class=\"_ _a\"></span>registrada <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span><span class=\"ffb\">\u201cClientes <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>ventas <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>prestaciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>servicios\u201d<span class=\"_ _1\"></span></span> <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>asciende <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _a\"></span><span class=\"ls13\">48</span> <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de euros (1<span class=\"ls13\">05</span> miles de euros a 31 de diciembre de 2023).  A <span class=\"_ _a\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2024, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>actual <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>cuotas <span class=\"_ _7\"></span>futuras <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>arrendamientos <span class=\"_ _7\"></span>financieros <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>cobrar<span class=\"_ _a\"></span><span class=\"ls17\">, <span class=\"_ _a\"></span></span>c<span class=\"_ _1\"></span>on plazos de vencimiento a largo plazo ascienden <span class=\"ls13\">a </span>8 miles de euros y su vencimiento es en 2026. A <span class=\"_ _a\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023, <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>va<span class=\"_ _1\"></span>lor <span class=\"_ _a\"></span>ac<span class=\"_ _1\"></span>tual <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>cuotas <span class=\"_ _7\"></span>futuras <span class=\"_ _7\"></span>por <span class=\"_ _9\"></span>arrenda<span class=\"_ _0\"></span>mientos <span class=\"_ _7\"></span>financieros <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>obrar, <span class=\"_ _7\"></span>con plazos de vencimiento <span class=\"_ _0\"></span>a largo <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>lazo es co<span class=\"_ _0\"></span>mo sigue, en <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>iles de euros: <span class=\"_ _0\"></span>(i) 33 e<span class=\"_ _0\"></span>n 2025 y <span class=\"_ _0\"></span>(ii) <span class=\"_ _1\"></span>6 en 202<span class=\"_ _0\"></span>6<span class=\"ls17\">, </span>con un <span class=\"_ _0\"></span>total de 39. 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=\"_ _7\"></span>arrendamiento <span class=\"_ _a\"></span>se presenta a continuaci\u00f3n: Miles de euros 202<span class=\"ls0\">4 </span>2023<span class=\"ls0\"> </span>Resultado de las ventas Ingresos financieros sobre la inversi\u00f3n neta en el arrendami<span class=\"_ _0\"></span>ento<span class=\"_ _1\"></span> 204<span class=\"_ _2d\"> </span>4 289<span class=\"_ _2d\"> </span>9 Total 208<span class=\"ls0\"> </span>298<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. Activos por contrato-<span class=\"ff3\"> </span>12.263 8.676 De los que: Activos vinculados con proyectos de construcci\u00f3n en curso (registrados seg\u00fan grado de avance)  11.570 8.334 Activos por contratos de servicio 693<span class=\"ls0\"> </span>342<span class=\"ls0\"> </span>Activos <span class=\"_ _12\"> </span>vinculados <span class=\"_ _12\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _12\"> </span>contratos <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span> construcci\u00f3n (*)  11.570 8.334 La provisi\u00f3n de insolvencias<span class=\"ffb\">, que se presenta minorando el ep\u00edgrafe \u201cDeudores comerciales, terceros\u201d, </span>y<span class=\"_ _1\"></span> su movimiento durante los ejercicios 2024 y 2023 es el siguiente: Miles de e<span class=\"_ _1\"></span>uros<span class=\"_ _1\"></span> Saldo a 31 de diciembre de 2022 (5.853) (Dotaci\u00f3n) / Reversiones (288) Aplicaciones 580<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n (25) Saldo a 31 de diciembre de 2023 (5.586) (Dotaci\u00f3n) / Reversiones<span class=\"ff1\"> </span>71<span class=\"ff1 ls0\"> </span>Aplicaciones 44<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n<span class=\"ff1\"> </span>(37)<span class=\"ff1\"> </span>Saldo a 31 de diciembre de 2024 (5.508) Junto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>esta <span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>taci\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=\"_ _1\"></span>las <span class=\"_ _a\"></span>provisiones <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>tr\u00e1fico\u201d <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias consolidada incluye las variaciones netas de provisiones para garant\u00edas, junto a otros conc<span class=\"_ _0\"></span>eptos (Nota 14).<span class=\"_ _2d\"> </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 <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omerciales <span class=\"_ _b\"></span>terceros (Clientes <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>entas <span class=\"_ _b\"></span>y pre<span class=\"_ _0\"></span>staciones <span class=\"_ _b\"></span>de servi<span class=\"_ _0\"></span>cio) al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>2023<span class=\"ls15\">. </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\">24 </span>20<span class=\"ls0\">23 </span>Bruto a cobrar Provisi\u00f3n Bruto a cobrar Provisi\u00f3n<span class=\"_ _2d\"> </span> Sin vencer 24.978 (267) 25.555 (<span class=\"ls13\">260</span>) Vencidos     <span class=\"ls0\">Menos de 90 d\u00edas </span>7.809 (163) 10.058 (<span class=\"ls13\">219</span>)     <span class=\"ls0\">M\u00e1s de 90 d\u00edas y menos de 180 </span>777<span class=\"ls0\"> </span>(141) 1.521 (<span class=\"ls13\">285</span>)     <span class=\"ls0\">M\u00e1s de 180 y menos de un a\u00f1o </span>465<span class=\"ls0\"> </span>(248) 619<span class=\"ls0\"> </span>(<span class=\"ls13\">257</span>)     <span class=\"ls0\">M\u00e1s de un a\u00f1o </span>1.232 (1.154) 1.088 (1.028) Deteriorados en su totalidad 3.535 (3.535) 3.537 (3.537) Total 38.796 (5.508) 42.<span class=\"ls0\">378 </span>(5.<span class=\"ls13\">586</span>) 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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "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=\"_ _7\"></span>arrendamiento <span class=\"_ _a\"></span>se presenta a continuaci\u00f3n: Miles de euros 202<span class=\"ls0\">4 </span>2023<span class=\"ls0\"> </span>Resultado de las ventas Ingresos financieros sobre la inversi\u00f3n neta en el arrendami<span class=\"_ _0\"></span>ento<span class=\"_ _1\"></span> 204<span class=\"_ _2d\"> </span>4 289<span class=\"_ _2d\"> </span>9 Total 208<span class=\"ls0\"> </span>298<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. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "10<span class=\"ls0\">. <span class=\"_ _1a\"> </span>Otros activos corrientes </span>Al 31 de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de 2024 y <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>023 los s<span class=\"_ _0\"></span>aldos de e<span class=\"_ _0\"></span>s<span class=\"ls17\">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.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "10<span class=\"ls0\">. <span class=\"_ _1a\"> </span>Otros activos corrientes </span>Al 31 de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de 2024 y <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>023 los s<span class=\"_ _0\"></span>aldos de e<span class=\"_ _0\"></span>s<span class=\"ls17\">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.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "10<span class=\"ls0\">. <span class=\"_ _1a\"> </span>Otros activos corrientes </span>Al 31 de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de 2024 y <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>023 los s<span class=\"_ _0\"></span>aldos de e<span class=\"_ _0\"></span>s<span class=\"ls17\">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.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "11. <span class=\"_ _1a\"> </span>Existencias La composici\u00f3n de este ep\u00edgrafe al<span class=\"_ _1\"></span> 31 de diciembre de 2024 y 2023 es la siguiente (en coste bruto): Miles de euros 202<span class=\"ls0\">4 </span>202<span class=\"ls0\">3 </span>Materias primas, mercader\u00edas y aprovisionamientos 28.658 34.978<span class=\"_ _2d\"> </span>Producto en curso  3.123 3.414 Productos terminados  8.576 9.671 Anticipos a proveedores 1.099 1.201 Total 41.456 49.264 En <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2024 <span class=\"_ _a\"></span><span class=\"ffb\">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=\"_ _2d\"> </span>Miles de euros Materias primas Productos terminados y en curso Saldos a 31 de diciembre de 2023 (6.434) (3.757) (Adiciones) / Reversiones (1.<span class=\"ls13\">494</span>) (<span class=\"ls13\">11</span>) Retiros por achatarramientos 992<span class=\"ls0\"> </span>122<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n (49) (7) Saldos a 31 de diciembre de 2024 (<span class=\"ls13\">6.985</span>) (3.653)<span class=\"_ _2d\"> </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>24 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>2023 <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=\"_ _2d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "Pasivos por contrato, pasivo no corriente-<span class=\"ff3\"> </span>665<span class=\"ls0\"> </span>619<span class=\"ls0\"> </span>De los que: Pasivos por contratos de servicio 665<span class=\"ls0\"> </span>619<span class=\"ls0\"> </span>Pasivos por contrato, pasivo corriente<span class=\"_ _1\"></span>-<span class=\"ff3\"> </span>7.175 6.783 De los que: Pasivos por anticipos de clientes para venta de bienes 1.529 1.848 Pasivos vinculados con proyectos de construcci\u00f3n en curso (registrados seg\u00fan grado de avance) 1.318 1.072 Pasivos por contratos de servicio 4.328 3.863 Una <span class=\"_ _b\"></span>parte <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>ignificativa <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>pasivos <span class=\"_ _b\"></span>por <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>ontratos <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>servicio <span class=\"_ _b\"></span>est\u00e1 <span class=\"_ _b\"></span>relacionada <span class=\"_ _c\"></span>con <span class=\"_ _b\"></span>cobros <span class=\"_ _b\"></span>anticipados <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _c\"></span>Subgrupo Primion a imputar a resultados en el ejercicio posterior. Estos anticipos recibidos de clientes para ventas de bienes son importes cobrados por anti<span class=\"_ _0\"></span>cipado de clientes que se <span class=\"_ _a\"></span>registran <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _a\"></span>ingresos <span class=\"_ _a\"></span>diferidos <span class=\"_ _7\"></span>mientras <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>obligaci\u00f3n <span class=\"_ _a\"></span>corre<span class=\"_ _1\"></span>lativa <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>haya <span class=\"_ _6\"></span>sido <span class=\"_ _a\"></span>cumplid<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>y, <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>tanto, <span class=\"_ _a\"></span>esto implica el n<span class=\"_ _1\"></span>o reconocimiento inicial de <span class=\"_ _1\"></span>un ingreso sino <span class=\"_ _1\"></span>de un pasivo <span class=\"_ _1\"></span>por el importe <span class=\"_ _1\"></span>recibido. Conforme se <span class=\"_ _1\"></span>entrega el bien, se reconoce el ingreso por venta y se da de baja el anticipo de cliente.<span class=\"_ _2d\"> </span>Pasivos  vinculados <span class=\"_ _d\"> </span>con  contratos  de construcci\u00f3n  (1.318) (1.072) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentContractsLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "<div class=\"c wa4 h86 gs6e\"><div class=\"t m0 x1e h7b y2f6 ff3 fs0 fc0 sc0 ls0 ws0\">Pasivos por anticipos de clientes para venta de </div><div class=\"t m0 x45 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">bienes </div></div><div class=\"c wa5 h86 gs6f\"><div class=\"t m0 x29 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">1.529 </div></div><div class=\"c wa6 h86 gs70\"><div class=\"t m0 x29 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">1.848 </div></div>Estos anticipos recibidos de clientes para ventas de bienes son importes cobrados por anti<span class=\"_ _0\"></span>cipado de clientes que se <span class=\"_ _a\"></span>registran <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _a\"></span>ingresos <span class=\"_ _a\"></span>diferidos <span class=\"_ _7\"></span>mientras <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>obligaci\u00f3n <span class=\"_ _a\"></span>corre<span class=\"_ _1\"></span>lativa <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>haya <span class=\"_ _6\"></span>sido <span class=\"_ _a\"></span>cumplid<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>y, <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>tanto, <span class=\"_ _a\"></span>esto implica el n<span class=\"_ _1\"></span>o reconocimiento inicial de <span class=\"_ _1\"></span>un ingreso sino <span class=\"_ _1\"></span>de un pasivo <span class=\"_ _1\"></span>por el importe <span class=\"_ _1\"></span>recibido. Conforme se <span class=\"_ _1\"></span>entrega el bien, se reconoce el ingreso por venta y se da de baja el anticipo de cliente.<span class=\"_ _2d\"> </span>En 202<span class=\"_ _1\"></span>4 <span class=\"ls19\">y </span>2023<span class=\"_ _1\"></span> se reconocie<span class=\"_ _1\"></span>ron como i<span class=\"_ _1\"></span>ngresos ordinarios la to<span class=\"_ _1\"></span>talidad de <span class=\"_ _1\"></span>los pasivos <span class=\"_ _1\"></span>por contratos <span class=\"_ _1\"></span>de servicio <span class=\"_ _1\"></span>al comienzo del ejercicio, as\u00ed como pr\u00e1cticamente la totalidad de los pasivos por anticipos de clientes para venta de<span class=\"_ _b\"></span> bienes.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "<div class=\"c wa4 h32 gs72\"><div class=\"t m0 x3e h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">Deudores comerciales y otras cuentas a cobrar- </div></div><div class=\"c wa5 h32 gs73\"><div class=\"t m0 x26 h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">35.8<span class=\"ls1b\">71</span> </div></div><div class=\"c wa6 h32 gs74\"><div class=\"t m0 x26 h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">39.855 </div></div><div class=\"c wa4 h87 gs75\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Deudores comerciales, terceros </div></div><div class=\"c wa5 h87 gs76\"><div class=\"t m0 x26 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">33.288 </div></div><div class=\"c wa6 h87 gs77\"><div class=\"t m0 x26 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">36.792 </div></div><div class=\"c wa4 h32 gs78\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Deudores varios  </div></div><div class=\"c wa5 h32 gs79\"><div class=\"t m0 x32 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">496<span class=\"ls0\"> </span></div></div><div class=\"c wa6 h32 gs7a\"><div class=\"t m0 x32 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">603<span class=\"ls0\"> </span></div></div><div class=\"c wa4 h4c gs7b\"><div class=\"t m0 x3e h3 y4d ff3 fs0 fc0 sc0 ls0 ws0\">Administraciones p\u00fablicas, deudores (Nota 23)<span class=\"ff2 fs1\"> </span></div></div><div class=\"c wa5 h4c gs7c\"><div class=\"t m0 x29 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">1.431 </div></div><div class=\"c wa6 h4c gs7d\"><div class=\"t m0 x29 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">2.121 </div></div><div class=\"c wa4 h32 gs7e\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Activos por impuestos corrientes (Nota 2<span class=\"_ _2d\"> </span>3) </div></div><div class=\"c wa5 h32 gs7f\"><div class=\"t m0 x32 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">656<span class=\"ls0\"> </span></div></div><div class=\"c wa6 h32 gs80\"><div class=\"t m0 x32 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">339<span class=\"ls0\"> </span></div></div>La provisi\u00f3n de insolvencias<span class=\"ffb\">, que se presenta minorando el ep\u00edgrafe \u201cDeudores comerciales, terceros\u201d, </span>y<span class=\"_ _1\"></span> su movimiento durante los ejercicios 2024 y 2023 es el siguiente: Miles de e<span class=\"_ _1\"></span>uros<span class=\"_ _1\"></span> Saldo a 31 de diciembre de 2022 (5.853) (Dotaci\u00f3n) / Reversiones (288) Aplicaciones 580<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n (25) Saldo a 31 de diciembre de 2023 (5.586) (Dotaci\u00f3n) / Reversiones<span class=\"ff1\"> </span>71<span class=\"ff1 ls0\"> </span>Aplicaciones 44<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n<span class=\"ff1\"> </span>(37)<span class=\"ff1\"> </span>Saldo a 31 de diciembre de 2024 (5.508) Junto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>esta <span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>taci\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=\"_ _1\"></span>las <span class=\"_ _a\"></span>provisiones <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>tr\u00e1fico\u201d <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias consolidada incluye las variaciones netas de provisiones para garant\u00edas, junto a otros conc<span class=\"_ _0\"></span>eptos (Nota 14).<span class=\"_ _2d\"> </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 <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omerciales <span class=\"_ _b\"></span>terceros (Clientes <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>entas <span class=\"_ _b\"></span>y pre<span class=\"_ _0\"></span>staciones <span class=\"_ _b\"></span>de servi<span class=\"_ _0\"></span>cio) al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>2023<span class=\"ls15\">. </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\">24 </span>20<span class=\"ls0\">23 </span>Bruto a cobrar Provisi\u00f3n Bruto a cobrar Provisi\u00f3n<span class=\"_ _2d\"> </span> Sin vencer 24.978 (267) 25.555 (<span class=\"ls13\">260</span>) Vencidos     <span class=\"ls0\">Menos de 90 d\u00edas </span>7.809 (163) 10.058 (<span class=\"ls13\">219</span>)     <span class=\"ls0\">M\u00e1s de 90 d\u00edas y menos de 180 </span>777<span class=\"ls0\"> </span>(141) 1.521 (<span class=\"ls13\">285</span>)     <span class=\"ls0\">M\u00e1s de 180 y menos de un a\u00f1o </span>465<span class=\"ls0\"> </span>(248) 619<span class=\"ls0\"> </span>(<span class=\"ls13\">257</span>)     <span class=\"ls0\">M\u00e1s de un a\u00f1o </span>1.232 (1.154) 1.088 (1.028) Deteriorados en su totalidad 3.535 (3.535) 3.537 (3.537) Total 38.796 (5.508) 42.<span class=\"ls0\">378 </span>(5.<span class=\"ls13\">586</span>) 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=\"ffb\">\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=\"_ _12\"> </span>las  soci<span class=\"_ _1\"></span>edades <span class=\"_ _12\"> </span>dependientes  extranjeras  ostentan <span class=\"_ _12\"> </span>la  titularidad <span class=\"_ _12\"> </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=\"ls17\">.5</span> Acciones propias El movimiento del ep\u00edgrafe \u201cAcciones propias\u201d durante el ejercicio 20<span class=\"ff3\">24 ha sido el siguiente: </span>N\u00famero de Acciones Importe  (M<span class=\"ls0\">iles de Euros) </span>Saldo a 31.12.2023  74.526 413<span class=\"ls0\"> </span>Adquisiciones 59.102 372<span class=\"ls0\"> </span>Enajenaciones (66.342) (<span class=\"ls13\">419</span>) Saldo a 31.12.2024 (*) 67.286 366<span class=\"ls0\"> </span> <span class=\"_ _13\"> </span><span class=\"fs6\">(*) Precio medio<span class=\"_ _0\"></span> de adquisici\u00f3n<span class=\"_ _0\"></span> de 5,44 <span class=\"lsb\">euros</span>. </span>El movimiento del ep\u00edgrafe \u201cAcciones propias\u201d durante el <span class=\"ff3\">ejercicio 2023 fue el siguiente: </span>N\u00famero de Acciones Importe (en miles de Euros) Saldo a 31.12.2022  69.244 380<span class=\"ls0\"> </span>Adquisiciones 101.088 637<span class=\"ls0\"> </span>Enajenaciones (95.806) (604) Saldo a 31.12.2023 (*) 74.526 413<span class=\"ls0\"> </span> <span class=\"_ _13\"> </span><span class=\"fs6\">(*) Precio medio<span class=\"_ _0\"></span> de adquisici\u00f3n<span class=\"_ _0\"></span> de 5,<span class=\"lsb\">54</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 cuent<span class=\"_ _0\"></span>a de la <span class=\"_ _0\"></span>Sociedad do<span class=\"_ _0\"></span>minante<span class=\"_ _1\"></span>) representan <span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> 0,<span class=\"ls13\">28</span>% <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>capital social d<span class=\"_ _0\"></span>e Azkoyen, S<span class=\"_ _0\"></span>.A. (0,30<span class=\"ls26\">% <span class=\"ls1b\">a </span></span>31 de diciembre de 2023).  <span class=\"_ _13\"> </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>24 <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=\"ls13\">de <span class=\"_ _a\"></span></span>6,16 <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>acc<span class=\"_ _1\"></span>i\u00f3n (<span class=\"ls13\">6,36</span> euros por acci\u00f3n a 31 de diciembre de 2023).<span class=\"_ _2d\"> </span> 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=\"ls13\">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=\"_ _6\"></span>de <span class=\"_ _6\"></span>Capi<span class=\"_ _1\"></span>tal <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<span class=\"_ _1\"></span>\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>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>nominal <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></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=\"_ _8\"> </span>permita <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>sociedad <span class=\"_ _8\"> </span>adquiriente <span class=\"_ _8\"> </span>dotar <span class=\"_ _9\"> </span>una <span class=\"_ _8\"> </span>reserva <span class=\"_ _8\"> </span>para <span class=\"_ _8\"> </span>acciones <span class=\"_ _9\"> </span>propi<span class=\"_ _a\"></span>as <span class=\"_ _8\"> </span>seg\u00fan <span class=\"_ _8\"> </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  acciones  adquiridas  se <span class=\"_ _d\"> </span>hallen  \u00edntegramente desembolsadas <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>(iv) <span class=\"_ _10\"> </span>que <span class=\"_ _10\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>precio <span class=\"_ _10\"> </span>o <span class=\"_ _10\"> </span>contraprestaci\u00f3n <span class=\"_ _10\"> </span>m\u00ednimo <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>m\u00e1<span class=\"_ _1\"></span>ximo <span class=\"_ _10\"> </span>para <span class=\"_ _10\"> </span>la <span class=\"_ _10\"> </span>adquisici\u00f3n <span class=\"_ _10\"> </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=\"_ _2d\"> </span>.<span class=\"_ _2d\"> </span> 15<span class=\"ls17\">. </span> <span class=\"_ _f\"> </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>2024 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2023, <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: 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).  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, <span class=\"_ _1\"></span>incumplimiento<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. <div class=\"c wd8 h4c gs15a\"><div class=\"t m0 x33 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Deudas a 31.12.2024 </div></div><div class=\"c wd9 h32 gs15b\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Corrientes </div></div><div class=\"c wda h32 gs15c\"><div class=\"t m0 x2b h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">No corrientes </div></div><div class=\"c wd7 h86 gs15d\"><div class=\"t m0 xdb h2 y2f6 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xd8 h2 y4d ff1 fs0 fc0 sc0 ls13 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w5f h86 gs15e\"><div class=\"t m0 x1b h7b y2f6 ff3 fs0 fc0 sc0 ls0 ws0\">Saldo al </div><div class=\"t m0 x6a h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></div><div class=\"c wd9 h86 gs15f\"><div class=\"t m0 x26 h7b y2f6 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1a h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c wdb h86 gs160\"><div class=\"t m0 xe h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">2026<span class=\"ls0\"> </span></div></div><div class=\"c w91 h86 gs161\"><div class=\"t m0 x1f h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">2027<span class=\"ls0\"> </span></div></div><div class=\"c wdc h86 gs162\"><div class=\"t m0 x83 h7b y2f6 ff3 fs0 fc0 sc0 ls0 ws0\">Total no </div><div class=\"t m0 x19 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">corrientes </div></div><div class=\"c wd7 h32 gs163\"><div class=\"t m0 x3e h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">Financiaci\u00f3n </div></div><div class=\"c wd7 h4c gs164\"><div class=\"t m0 x3e h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Intereses devengados </div></div><div class=\"c w5f h4c gs165\"><div class=\"t m0 x32 h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">58<span class=\"ls0\"> </span></div></div><div class=\"c wd9 h4c gs166\"><div class=\"t m0 x2f h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">58<span class=\"ls0\"> </span></div></div><div class=\"c wdb h4c gs167\"><div class=\"t m0 x16 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w91 h4c gs168\"><div class=\"t m0 xed h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdc h4c gs169\"><div class=\"t m0 x16 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd7 h87 gs16a\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Pr\u00e9stamos </div></div><div class=\"c w5f h87 gs16b\"><div class=\"t m0 x42 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">19.493 </div></div><div class=\"c wd9 h87 gs16c\"><div class=\"t m0 xe0 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">7.908 </div></div><div class=\"c wdb h87 gs16d\"><div class=\"t m0 x1f h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">7.7<span class=\"ls13\">19</span> </div></div><div class=\"c w91 h87 gs16e\"><div class=\"t m0 x11 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">3.866 </div></div><div class=\"c wdc h87 gs16f\"><div class=\"t m0 x12 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">11.585 </div></div><div class=\"c wd7 h32 gs170\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">P\u00f3lizas de cr\u00e9dito </div></div><div class=\"c w5f h32 gs171\"><div class=\"t m0 x74 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd9 h32 gs172\"><div class=\"t m0 x20 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdb h32 gs173\"><div class=\"t m0 x16 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w91 h32 gs174\"><div class=\"t m0 x1a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdc h32 gs175\"><div class=\"t m0 x59 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd7 h86 gs176\"><div class=\"t m0 x3e h7b y2f6 ff3 fs0 fc0 sc0 ls0 ws0\">Gastos de formalizaci\u00f3n  </div><div class=\"t m0 x3e h7b y4d ff3 fs0 fc0 sc0 ls17 ws0\">   <span class=\"ls0\">de deudas  </span></div></div><div class=\"c w5f h86 gs177\"><div class=\"t m0 x46 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">(10) </div></div><div class=\"c wd9 h86 gs178\"><div class=\"t m0 x75 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">(4) </div></div><div class=\"c wdb h86 gs179\"><div class=\"t m0 xc1 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">(4) </div></div><div class=\"c w91 h86 gs17a\"><div class=\"t m0 xf h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">(2) </div></div><div class=\"c wdc h86 gs17b\"><div class=\"t m0 xf h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">(6) </div></div><div class=\"c wd7 h32 gs17c\"><div class=\"t m0 x78 h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w5f h32 gs17d\"><div class=\"t m0 x42 h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">19.541 </div></div><div class=\"c wd9 h32 gs17e\"><div class=\"t m0 x1f h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">7.962 </div></div><div class=\"c wdb h32 gs17f\"><div class=\"t m0 x1f h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">7.715 </div></div><div class=\"c w91 h32 gs180\"><div class=\"t m0 x11 h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">3.864 </div></div><div class=\"c wdc h32 gs181\"><div class=\"t m0 x83 h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">11.5<span class=\"ls1b\">79</span> </div></div><div class=\"c wde h32 gs183\"><div class=\"t m0 x8b h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Deudas a 31.12.2023 </div></div><div class=\"c wdf h4c gs184\"><div class=\"t m0 x8 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Corrientes </div></div><div class=\"c we0 h4c gs185\"><div class=\"t m0 x4f h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">No corrientes </div></div><div class=\"c wdd h9b gs186\"><div class=\"t m0 xdb h2 y455 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xd8 h2 yb8 ff1 fs0 fc0 sc0 ls13 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w5f h9b gs187\"><div class=\"t m0 x1b h7b y455 ff3 fs0 fc0 sc0 ls0 ws0\">Saldo al </div><div class=\"t m0 x6a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c wdf h9b gs188\"><div class=\"t m0 x26 h7b y455 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1a h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c wdc h9b gs189\"><div class=\"t m0 xe h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w6b h9b gs18a\"><div class=\"t m0 x1f h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">2026<span class=\"ls0\"> </span></div></div><div class=\"c wdb h9b gs18b\"><div class=\"t m0 xe h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">2027<span class=\"ls0\"> </span></div></div><div class=\"c wdb h9b gs18c\"><div class=\"t m0 x83 h7b y455 ff3 fs0 fc0 sc0 ls0 ws0\">Total no </div><div class=\"t m0 x19 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">corrientes </div></div><div class=\"c wdd h32 gs18d\"><div class=\"t m0 x3e h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">Financiaci\u00f3n </div></div><div class=\"c wdd h32 gs18e\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Intereses devengados </div></div><div class=\"c w5f h32 gs18f\"><div class=\"t m0 x22 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">104<span class=\"ls0\"> </span></div></div><div class=\"c wdf h32 gs190\"><div class=\"t m0 x30 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">104<span class=\"ls0\"> </span></div></div><div class=\"c wdc h32 gs191\"><div class=\"t m0 x16 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w6b h32 gs192\"><div class=\"t m0 xed h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdb h32 gs193\"><div class=\"t m0 x16 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdb h32 gs194\"><div class=\"t m0 x16 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdd h32 gs195\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Pr\u00e9stamos </div></div><div class=\"c w5f h32 gs196\"><div class=\"t m0 x42 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">27.916 </div></div><div class=\"c wdf h32 gs197\"><div class=\"t m0 xe0 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">8.422 </div></div><div class=\"c wdc h32 gs198\"><div class=\"t m0 x1f h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">7.905 </div></div><div class=\"c w6b h32 gs199\"><div class=\"t m0 x11 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">7.721 </div></div><div class=\"c wdb h32 gs19a\"><div class=\"t m0 x11 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">3.868 </div></div><div class=\"c wdb h32 gs19b\"><div class=\"t m0 x12 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">19.494 </div></div><div class=\"c wdd h4c gs19c\"><div class=\"t m0 x3e h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">P\u00f3lizas de cr\u00e9dito </div></div><div class=\"c w5f h4c gs19d\"><div class=\"t m0 x30 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">6.398 </div></div><div class=\"c wdf h4c gs19e\"><div class=\"t m0 xe0 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">6.398 </div></div><div class=\"c wdc h4c gs19f\"><div class=\"t m0 x16 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w6b h4c gs1a0\"><div class=\"t m0 x1a h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdb h4c gs1a1\"><div class=\"t m0 x59 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdb h4c gs1a2\"><div class=\"t m0 x59 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdd hb6 gs1a3\"><div class=\"t m0 x3e h7b y635 ff3 fs0 fc0 sc0 ls0 ws0\">Gastos de formalizaci\u00f3n  </div><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls17 ws0\">   <span class=\"ls0\">de deudas  </span></div></div><div class=\"c w5f hb6 gs1a4\"><div class=\"t m0 x46 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(15) </div></div><div class=\"c wdf hb6 gs1a5\"><div class=\"t m0 x75 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(5) </div></div><div class=\"c wdc hb6 gs1a6\"><div class=\"t m0 xc1 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(5) </div></div><div class=\"c w6b hb6 gs1a7\"><div class=\"t m0 xf h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(4) </div></div><div class=\"c wdb hb6 gs1a8\"><div class=\"t m0 xf h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(1) </div></div><div class=\"c wdb hb6 gs1a9\"><div class=\"t m0 x39 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(10) </div></div><div class=\"c wdd h4c gs1aa\"><div class=\"t m0 x78 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w5f h4c gs1ab\"><div class=\"t m0 x42 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">34.403 </div></div><div class=\"c wdf h4c gs1ac\"><div class=\"t m0 x1b h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">14.919 </div></div><div class=\"c wdc h4c gs1ad\"><div class=\"t m0 x1f h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">7.900 </div></div><div class=\"c w6b h4c gs1ae\"><div class=\"t m0 x11 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">7.717 </div></div><div class=\"c wdb h4c gs1af\"><div class=\"t m0 x11 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">3.867 </div></div><div class=\"c wdb h4c gs1b0\"><div class=\"t m0 x12 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">19.484 </div></div>Tras las amorti<span class=\"_ _0\"></span>zaciones realizadas (8.423 <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros en <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>4), su saldo <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>gregado a <span class=\"_ _b\"></span>31 de diciembre de 2<span class=\"_ _0\"></span>024 asciende <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span><span class=\"ls13\">19.</span>493 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros, <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>stando <span class=\"_ _7\"></span>clasificados<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>7.9<span class=\"ls13\">08</span> <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>1<span class=\"_ _1\"></span>1.5<span class=\"ls13\">85</span> <span class=\"_ _7\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>a <span class=\"_ _9\"></span>corto <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>largo <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>2023, <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 27.916 <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 <span class=\"ls13\">8.</span>422 <span class=\"ls16\">y </span>19.494 miles de euros a corto y largo plazo, respectivamente. Los gastos de formalizaci\u00f3n ascienden <span class=\"_ _0\"></span>a <span class=\"ls1b\">10<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=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>(misma <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ifra <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>023) <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>han <span class=\"_ _a\"></span>dispuesto <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=\"_ _a\"></span>2024<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>A <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de diciembre de 2023, el import<span class=\"_ _0\"></span>e dispuesto fue de 6.398 miles de euros<span class=\"ls15\">. </span>Devengan un tipo de<span class=\"_ _0\"></span> inter\u00e9s variable que, a<span class=\"_ _0\"></span> cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>t\u00faa en <span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>rno <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>3,91%. <span class=\"_ _1\"></span>Asimismo, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>paga <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>comisi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>disponibilidad <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe no 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=\"ls1b\">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=\"ls13\">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>4 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>023<span class=\"ls17\">, <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 <span class=\"_ _0\"></span>cierre de los ejercicios 20<span class=\"_ _1\"></span>24 y 2023<span class=\"ls1a\">).</span> Asimismo, tanto al 3<span class=\"_ _1\"></span>1 de diciembre de <span class=\"_ _1\"></span>2024, c<span class=\"_ _1\"></span>omo al 31 de diciembre de 2<span class=\"_ _1\"></span>023<span class=\"ls17\">, <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=\"ls13\">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>descuento<span class=\"_ _1\"></span> <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 2024 y 2023, 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=\"_ _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. 16. <span class=\"_ _1a\"> </span>Otros pasivos La composici\u00f3n de los saldos de este cap\u00edtulo de los balances de situaci\u00f3n consolidados e<span class=\"_ _0\"></span>s:<span class=\"_ _1\"></span> Miles de euros 20<span class=\"ls0\">24 </span>20<span class=\"ls0\">23 </span>No corrientes- Pasivos por arrendamiento (Nota 6) 5.414<span class=\"ls0\"> </span>5.518 \u201cEarn out\u201d <span class=\"ff3\"> </span>- 1.460 Anticipos financieros reintegrables (Nota 13.1) 740<span class=\"ls0\"> </span>434<span class=\"ls0\"> </span>Otros (Nota 3.j) 491<span class=\"ls0\"> </span>569<span class=\"ls0\"> </span>6.645<span class=\"ls0\"> </span>7.981 Corrientes, otras deudas corrientes- Pasivos por arrendamiento (Nota 6)  2.909<span class=\"ls0\"> </span>2.542 \u201cEarn out\u201d<span class=\"ff3\"> </span>953<span class=\"ls0\"> </span>1.424 Anticipos financieros reintegrables (Nota 13.1) 164<span class=\"ls0\"> </span>129<span class=\"ls0\"> </span>4.026 4.095 Corrientes, acreedores comerciales y otras-<span class=\"ff3\"> </span>Administraciones P\u00fablicas (Nota 23.3) 4.496 3.983 Acreedores por compras o servicios  18.4<span class=\"ls1b\">38</span> 21.496 Remuneraciones pendientes de pago y otros  5.754 5.294 Otros acreedores 1.148 970<span class=\"ls0\"> </span>29.836 31.743 \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 por importe total de 6.296 miles de euros. El movimiento del ejercicio 2023 fue 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 <span class=\"ls13\">21)</span> (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=\"_ _2d\"> </span>El movimiento del ejercicio 2024 es el siguiente: Total  Saldo a 31 de diciembre de 2023 2.884  Rec\u00e1lculo Ascaso Factory, S.L.U. (Nota 21) (<span class=\"ls13\">659</span>)  Gastos financieros (Nota 22) 228<span class=\"ls0\"> </span> Earn Out pagado (1.500)  Saldo a 31 de diciembre de 2024 953<span class=\"ls0\"> </span>En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>024 <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>han<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pagado<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>1.500 <span class=\"_ _0\"></span><span class=\"ffb\">miles <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _b\"></span>de \u201c<span class=\"ff3\">Earn <span class=\"_ _b\"></span>O<span class=\"ls13\">ut</span>, (2.144 <span class=\"_ _b\"></span>miles d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>euros <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>ejercicio <span class=\"_ _b\"></span>2023)<span class=\"_ _1\"></span>. </span></span>En <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio 20<span class=\"_ _1\"></span>24, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>re-estimado las <span class=\"_ _1\"></span>cifras <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pagar <span class=\"_ _1\"></span>minorando <span class=\"_ _a\"></span>la cuenta <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pagar <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>anterior <span class=\"_ _1\"></span>accionista <span class=\"_ _1\"></span>de Ascaso Factory, <span class=\"_ _b\"></span>S.L.U en <span class=\"_ _0\"></span>659 <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>les d<span class=\"_ _0\"></span>e eu<span class=\"_ _0\"></span>ros <span class=\"ffb\">con <span class=\"_ _b\"></span>contrapartida \u201cIngresos <span class=\"_ _0\"></span>Financieros\u201d <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _0\"></span>de r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>sultados.<span class=\"ff3\"> </span></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=\"_ _1\"></span>ejercicios, <span class=\"_ _1\"></span>se re<span class=\"ls0\">-estimaron <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>cifras <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>pagar. <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>este <span class=\"_ _a\"></span>sentido, <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>increment\u00f3 <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>deuda <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>pagar <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>anteriores <span class=\"_ _1\"></span>accionistas <span class=\"_ _a\"></span>de </span>SIA Vendon en 763 miles de euros co<span class=\"_ _0\"></span>n contrapartida \u201cGastos Financieros\u201d de la cuenta<span class=\"_ _0\"></span> de resultados. Asimismo, se <span class=\"_ _6\"></span>disminuy\u00f3 <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>cuenta <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>pagar <span class=\"_ _6\"></span>al <span class=\"_ _7\"></span>an<span class=\"_ _1\"></span>terior <span class=\"_ _7\"></span>accionista <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>Ascaso <span class=\"_ _7\"></span>Fa<span class=\"_ _1\"></span>ctory, <span class=\"_ _7\"></span>S.L.U. <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>2.508 <span class=\"_ _6\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _7\"></span>con contrapartida \u201cIngresos Financieros\u201d de la cuenta de resultados. <span class=\"ff3\"> </span>A 31 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _1\"></span>de 2024, <span class=\"_ _1\"></span>el importe total <span class=\"_ _1\"></span>asciende a <span class=\"_ _a\"></span><span class=\"ls13\">953</span> miles <span class=\"_ _1\"></span>de euros <span class=\"_ _1\"></span>que est\u00e1n <span class=\"_ _1\"></span>clasificados en s<span class=\"_ _1\"></span>u totalidad a <span class=\"ls0\">corto plazo. </span>A 31 <span class=\"_ _1\"></span>de di<span class=\"_ _1\"></span>ciembre de 202<span class=\"_ _1\"></span>3, el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>total ascen<span class=\"_ _1\"></span>d\u00eda a <span class=\"_ _1\"></span>2.884 miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros de <span class=\"_ _1\"></span>los cuales, 1.4<span class=\"_ _1\"></span>60 <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros estaban clasificados a largo plazo y 1.424 miles de euros a corto plazo. 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=\"ls1b\">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=\"ls17\">. </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 <span class=\"_ _7\"></span>2024 <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _6\"></span>dominante <span class=\"_ _7\"></span>ha <span class=\"_ _6\"></span>recibido <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>C.D.T.I <span class=\"_ _6\"></span>anticipos <span class=\"_ _6\"></span>financieros <span class=\"_ _7\"></span>reintegrables <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>545 miles de euros. En 2023, la Sociedad dominante no recibi\u00f3 del C.D.T<span class=\"_ _1\"></span>.I. anticipos financiero<span class=\"_ _0\"></span>s reintegrables.<span class=\"_ _2d\"> </span>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>2024<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 2024 Corrientes No corrientes Saldo al 31.12.2024 2025<span class=\"ls0\"> </span>2<span class=\"ls13\">026</span> 2027<span class=\"ls0\"> </span>202<span class=\"ls0\">8 <span class=\"ls19\">y </span></span>siguientes Total  Anticipos reintegrables 904<span class=\"ls0\"> </span>164<span class=\"ls0\"> </span>154<span class=\"ls0\"> </span>11<span class=\"ls0\">5 </span>47<span class=\"ls0\">1 </span>740<span class=\"ls0\"> </span>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>129<span class=\"ls0\"> </span>140<span class=\"ls0\"> </span>84<span class=\"ls0\"> </span>210<span class=\"ls0\"> </span>434<span class=\"ls0\"> </span>Informaci\u00f3n sobre el periodo medio de pago a proveedores. Disposici\u00f3n adicional <span class=\"fff\">tercera. \u201cDeber de </span>informaci\u00f3n\u201d de la Ley 15/2010, de 5 de julio<span class=\"ff1\"> </span>y de la Ley 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 <span class=\"_ _1\"></span>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>:<span class=\"_ _2d\"> </span> 20<span class=\"ls0\">24 </span>20<span class=\"ls0\">23 </span>D\u00edas   <span class=\"ls0\">Periodo medio de pago a proveedores  </span>77,37 78,91   <span class=\"ls0\">Ratio de operaciones pagadas (*) </span>80,76 83,30   <span class=\"ls0\">Ratio de operaciones pendientes de pago </span>57,97 55,75 Miles de euros<span class=\"ff3\"> </span>Total pagos realizados (miles de euros) 64.382 73.234 Total pagos pendientes (miles de euros) 11.277 13.870 Volumen monetario de facturas pagadas en un periodo inferior al m\u00e1ximo establecido en la normativa de morosidad 18.283 25.536 % que representan los pagos inferiores a dicho m\u00e1ximo sobre el total de los pagos realizados 28,40% 34,87% N\u00famero de facturas Facturas pagadas en un periodo inferior al m\u00e1ximo establecido en la normativa de morosidad 9,362 10.009 % sobre el total de facturas 47,91% 52,20% (*) <span class=\"_ _10\"> </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=\"_ _12\"> </span>cob<span class=\"_ _0\"></span>ro <span class=\"_ _12\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"> </span>su<span class=\"_ _0\"></span>s <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _26\"> </span>ir\u00e1 <span class=\"_ _26\"> </span>reduciendo<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>el <span class=\"_ _26\"> </span>per\u00edodo <span class=\"_ _26\"> </span>medio <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>pago <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>sus proveedore<span class=\"_ _0\"></span>s. <span class=\"_ _26\"> </span>Aproximadamente, <span class=\"_ _26\"> </span>un <span class=\"_ _12\"> </span>45<span class=\"ls29\">% <span class=\"_ _26\"> </span><span class=\"lsb\">de <span class=\"_ _12\"> </span></span></span>sus <span class=\"_ _26\"> </span>pagos <span class=\"_ _26\"> </span>a <span class=\"_ _12\"> </span>proveedo<span class=\"_ _0\"></span>res <span class=\"_ _26\"> </span>son 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=\"_ _2d\"> </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.<span class=\"_ _2d\"> </span>  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>24 <span class=\"_ _a\"></span>ascend\u00edan <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>4.700 mil<span class=\"ls1b\">es<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os que <span class=\"_ _1\"></span><span class=\"ls13\">83</span>7 <span class=\"_ _1\"></span>hab\u00edan<span class=\"_ _1\"></span> sido <span class=\"_ _1\"></span>adquiridos <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>mismas <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>al c<span class=\"_ _1\"></span>ierre del<span class=\"_ _1\"></span> ejercicio <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23: 5<span class=\"_ _1\"></span>.181 <span class=\"_ _1\"></span><span class=\"ls19\">y <span class=\"ls13\">1.<span class=\"ls1b\">556</span></span></span> mil<span class=\"ls1b\">es<span class=\"_ _1\"></span></span> de euros<span class=\"ls15\">, </span>respectivamente<span class=\"ls1a\">).</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.<span class=\"_ _2d\"> </span> 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>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ocumentos 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>inmoviliz<span class=\"_ _1\"></span>aciones <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>dep\u00f3sitos, <span class=\"_ _9\"> </span>otras <span class=\"_ _8\"> </span>garant\u00edas <span class=\"_ _9\"> </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>entidades <span class=\"_ _1\"></span>financieras.<span class=\"_ _1\"></span> <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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "Deudores comerciales y otras cuentas a cobrar- 35.8<span class=\"ls1b\">71</span> 39.855 Deudores comerciales, terceros 33.288 36.792 Deudores varios  496<span class=\"ls0\"> </span>603<span class=\"ls0\"> </span>Administraciones p\u00fablicas, deudores (Nota 23)<span class=\"ff2 fs1\"> </span>1.431 2.121 Activos por impuestos corrientes (Nota 2<span class=\"_ _2d\"> </span>3) 656<span class=\"ls0\"> </span>339<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "Al <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tiene <span class=\"_ _a\"></span>avales <span class=\"_ _a\"></span>dispuestos <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>garant\u00eda <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>cumplimiento <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontratos <span class=\"_ _1\"></span>con clientes <span class=\"_ _8\"> </span>por <span class=\"_ _8\"> </span>un <span class=\"_ _8\"> </span>importe <span class=\"_ _8\"> </span>total <span class=\"_ _8\"> </span>de  3.665 <span class=\"_ _9\"> </span>miles<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>euros <span class=\"_ _8\"> </span>(<span class=\"ls13\">2.612</span> <span class=\"_ _8\"> </span>miles <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>euros <span class=\"_ _8\"> </span>al <span class=\"_ _8\"> </span>31 <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>diciembre <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>2023), principalmente por el Subgrupo Primion.<span class=\"_ _2d\"> </span>Avales y garant\u00edas Azkoyen, <span class=\"_ _1\"></span>S.A. di<span class=\"_ _1\"></span>spone al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>24 de <span class=\"_ _1\"></span>determinados <span class=\"_ _1\"></span>avales dispuestos <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>garant\u00eda a <span class=\"_ _1\"></span>terceros por otros conceptos por importe de 480 miles de euros. Adicionalmente, <span class=\"_ _6\"></span>al <span class=\"_ _9\"> </span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>2024, <span class=\"_ _6\"></span>el <span class=\"_ _9\"></span>Su<span class=\"_ _0\"></span>bgrupo <span class=\"_ _6\"></span>Primion <span class=\"_ _9\"></span>tiene<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>avales <span class=\"_ _9\"></span>dispues<span class=\"_ _0\"></span>tos <span class=\"_ _6\"></span>como <span class=\"_ _9\"></span>garant\u00eda <span class=\"_ _7\"></span>del cumplimiento <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>contratos <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>servicio <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>clie<span class=\"_ _1\"></span>ntes <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>total <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>3.665 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>(<span class=\"ls13\">2.612</span> <span class=\"_ _1\"></span>mile<span class=\"ls16\">s <span class=\"_ _a\"></span></span>de euros <span class=\"_ _8\"> </span><span class=\"ls13\">al <span class=\"_ _8\"> </span></span>31 <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>diciembre <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>20<span class=\"_ _1\"></span>23<span class=\"ls1a\">).</span> <span class=\"_ _8\"> </span>Adicionalmente, <span class=\"_ _8\"> </span>tiene <span class=\"_ _8\"> </span>otros<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>av<span class=\"_ _1\"></span>ales <span class=\"_ _9\"> </span>dispu<span class=\"_ _1\"></span>estos <span class=\"_ _8\"> </span>como <span class=\"_ _8\"> </span>garant\u00eda <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>or <span class=\"_ _8\"> </span>otros conceptos por un importe de 102 miles de euros. Otras soc<span class=\"_ _0\"></span>iedades de<span class=\"_ _0\"></span>pendientes <span class=\"_ _0\"></span>tienen <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>cierre <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2024<span class=\"_ _1\"></span> o<span class=\"_ _0\"></span>tros <span class=\"_ _0\"></span>avales <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>ispuestos <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _0\"></span>garant\u00eda <span class=\"_ _b\"></span>por otros conceptos por un importe de <span class=\"ls1b\">13</span> m<span class=\"_ _1\"></span>iles de euros. Los <span class=\"_ _a\"></span>Administradores <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>consideran <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>derivar\u00e1 <span class=\"_ _a\"></span>quebranto <span class=\"_ _a\"></span>alguno <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo derivado de estas garant\u00edas prestadas.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "La provisi\u00f3n de insolvencias<span class=\"ffb\">, que se presenta minorando el ep\u00edgrafe \u201cDeudores comerciales, terceros\u201d, </span>y<span class=\"_ _1\"></span> su movimiento durante los ejercicios 2024 y 2023 es el siguiente: Miles de e<span class=\"_ _1\"></span>uros<span class=\"_ _1\"></span> Saldo a 31 de diciembre de 2022 (5.853) (Dotaci\u00f3n) / Reversiones (288) Aplicaciones 580<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n (25) Saldo a 31 de diciembre de 2023 (5.586) (Dotaci\u00f3n) / Reversiones<span class=\"ff1\"> </span>71<span class=\"ff1 ls0\"> </span>Aplicaciones 44<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n<span class=\"ff1\"> </span>(37)<span class=\"ff1\"> </span>Saldo a 31 de diciembre de 2024 (5.508) Junto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>esta <span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>taci\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=\"_ _1\"></span>las <span class=\"_ _a\"></span>provisiones <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>tr\u00e1fico\u201d <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias consolidada incluye las variaciones netas de provisiones para garant\u00edas, junto a otros conc<span class=\"_ _0\"></span>eptos (Nota 14).<span class=\"_ _2d\"> </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 <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omerciales <span class=\"_ _b\"></span>terceros (Clientes <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>entas <span class=\"_ _b\"></span>y pre<span class=\"_ _0\"></span>staciones <span class=\"_ _b\"></span>de servi<span class=\"_ _0\"></span>cio) al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>2023<span class=\"ls15\">. </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\">24 </span>20<span class=\"ls0\">23 </span>Bruto a cobrar Provisi\u00f3n Bruto a cobrar Provisi\u00f3n<span class=\"_ _2d\"> </span>Sin vencer 24.978 (267) 25.555 (<span class=\"ls13\">260</span>) Vencidos     <span class=\"ls0\">Menos de 90 d\u00edas </span>7.809 (163) 10.058 (<span class=\"ls13\">219</span>)     <span class=\"ls0\">M\u00e1s de 90 d\u00edas y menos de 180 </span>777<span class=\"ls0\"> </span>(141) 1.521 (<span class=\"ls13\">285</span>)     <span class=\"ls0\">M\u00e1s de 180 y menos de un a\u00f1o </span>465<span class=\"ls0\"> </span>(248) 619<span class=\"ls0\"> </span>(<span class=\"ls13\">257</span>)     <span class=\"ls0\">M\u00e1s de un a\u00f1o </span>1.232 (1.154) 1.088 (1.028) Deteriorados en su totalidad 3.535 (3.535) 3.537 (3.537) Total 38.796 (5.508) 42.<span class=\"ls0\">378 </span>(5.<span class=\"ls13\">586</span>) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "Efectivo y otros activos l\u00edquidos equivalentes El <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"ffb\">\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=\"_ _12\"> </span>las  soci<span class=\"_ _1\"></span>edades <span class=\"_ _12\"> </span>dependientes  extranjeras  ostentan <span class=\"_ _12\"> </span>la  titularidad <span class=\"_ _12\"> </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> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "El <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"ffb\">\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>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-406": {
   "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=\"_ _7\"></span>Valores <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Bilbao, <span class=\"_ _a\"></span>admiti\u00f3 <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>co<span class=\"_ _1\"></span>tizaci\u00f3n <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>acciones <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> 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 2024 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>4 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2023 <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 2024 y 2023 los accionistas con una participaci\u00f3n igual o superior al 3% eran: <div class=\"c wb6 h32 gsa7\"><div class=\"t m0 x12 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">% sobre el total de derechos de voto </div></div><div class=\"c wb7 h32 gsa8\"><div class=\"t m0 xe0 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></div><div class=\"c wb7 h32 gsa9\"><div class=\"t m0 xe0 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c wb5 h32 gsaa\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Inverlasa, S.L. (*) </div></div><div class=\"c wb7 h32 gsab\"><div class=\"t m0 x91 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">29,65 </div></div><div class=\"c wb7 h32 gsac\"><div class=\"t m0 x91 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">29,65 </div></div><div class=\"c wb5 h32 gsad\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Masaveu Herrero, Carolina (*) </div></div><div class=\"c wb7 h32 gsae\"><div class=\"t m0 x91 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">12,63<span class=\"ls0\"> </span></div></div><div class=\"c wb7 h32 gsaf\"><div class=\"t m0 x91 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">12,06 </div></div><div class=\"c wb5 h4c gsb0\"><div class=\"t m0 x8 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Su\u00e1rez-Zuloaga G\u00e1ldiz, Ignacio (*) </div></div><div class=\"c wb7 h4c gsb1\"><div class=\"t m0 x29 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">7,94 </div></div><div class=\"c wb7 h4c gsb2\"><div class=\"t m0 x29 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">7,95 </div></div><div class=\"c wb5 h32 gsb3\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">La Previsi\u00f3n Mallorquina de Seguros, S.A. </div></div><div class=\"c wb7 h32 gsb4\"><div class=\"t m0 x29 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">6,01 </div></div><div class=\"c wb7 h32 gsb5\"><div class=\"t m0 x29 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">5,64 </div></div><div class=\"c wb5 h32 gsb6\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Santander Asset Management, S.A., SGIIC (*) </div></div><div class=\"c wb7 h32 gsb7\"><div class=\"t m0 x29 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">5,99 </div></div><div class=\"c wb7 h32 gsb8\"><div class=\"t m0 x29 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">5,93 </div></div><div class=\"c wb5 h32 gsb9\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Indumenta Pueri, S.L. (*) </div></div><div class=\"c wb7 h32 gsba\"><div class=\"t m0 x29 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">5,64 </div></div><div class=\"c wb7 h32 gsbb\"><div class=\"t m0 x29 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">5,64 </div></div><div class=\"c wb5 h4c gsbc\"><div class=\"t m0 x8 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Troyas Careaga, Mar\u00eda del Carmen (**) </div></div><div class=\"c wb7 h4c gsbd\"><div class=\"t m0 x29 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">5,22 </div></div><div class=\"c wb7 h4c gsbe\"><div class=\"t m0 x29 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">5,22 </div></div><div class=\"c wb5 h32 gsbf\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Muza Gesti\u00f3n de activos, SGIIC, S.A. (*) </div></div><div class=\"c wb7 h32 gsc0\"><div class=\"t m0 x29 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">3,99 </div></div><div class=\"c wb7 h32 gsc1\"><div class=\"t m0 x29 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">3,99 </div></div><div class=\"c w38 h25 gsc2\"><div class=\"t m0 xa0 h2c y549 ff3 fs6 fc0 sc0 ls0 ws0\">(*)  <span class=\"_ _6\"></span>Participaci\u00f3n indirecta.  </div><div class=\"t m0 xa0 h2c y2a9 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 x4 h2c y54a ff3 fs6 fc0 sc0 ls0 ws0\"> <span class=\"_ _25\"> </span> </div></div>Gesti\u00f3n de capital  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 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 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 de financiaci\u00f3n no cubiertas por la generaci\u00f3n de fondos del negocio.<span class=\"_ _2d\"> </span><div class=\"c wba h32 gsc4\"><div class=\"t m0 x14 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Apalancamiento </div></div><div class=\"c wba h32 gsc5\"><div class=\"t m0 x21 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c wbb h9b gsc6\"><div class=\"t m0 x3e h7b y455 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x16 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></div><div class=\"c wbc h9b gsc7\"><div class=\"t m0 x2d h7b y455 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x45 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c wb9 h87 gsc8\"><div class=\"t m0 x3e h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">Deuda financiera neta / (Excedente financiero neto)  </div></div><div class=\"c wbb h87 gsc9\"><div class=\"t m0 x32 h2 yb8 ff1 fs0 fc0 sc0 ls13 ws0\">10.<span class=\"ls0\">826 </span></div></div><div class=\"c wbc h87 gsca\"><div class=\"t m0 x32 h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">32.144 </div></div><div class=\"c wb9 h32 gscb\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls17 ws0\">   <span class=\"ls0\">Deudas con entidades de cr\u00e9dito <span class=\"ffb\">\u2013</span> Pasivo no corriente (Nota 15) </span></div></div><div class=\"c wbb h32 gscc\"><div class=\"t m0 x32 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">11.579 </div></div><div class=\"c wbc h32 gscd\"><div class=\"t m0 x32 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">19.484 </div></div><div class=\"c wb9 h32 gsce\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls17 ws0\">   <span class=\"ls0\">Deudas con entidades de cr\u00e9dito <span class=\"ffb\">\u2013</span> Pasivo corriente (Nota 15) </span></div></div><div class=\"c wbb h32 gscf\"><div class=\"t m0 x2e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">7.962 </div></div><div class=\"c wbc h32 gsd0\"><div class=\"t m0 x32 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">14.919 </div></div><div class=\"c wb9 h32 gsd1\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls17 ws0\">   <span class=\"ls0\">Otras deudas financieras <span class=\"ffb\">\u2013</span> Anticipos reintegrables (Nota 16) </span></div></div><div class=\"c wbb h32 gsd2\"><div class=\"t m0 x1d h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">904<span class=\"ls0\"> </span></div></div><div class=\"c wbc h32 gsd3\"><div class=\"t m0 x1d h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">563<span class=\"ls0\"> </span></div></div><div class=\"c wb9 h4c gsd4\"><div class=\"t m0 x3e h7b y4d ff3 fs0 fc0 sc0 ls17 ws0\">   <span class=\"ffb ls0\">\u201cEarn out\u201d (Nota 16)<span class=\"ff3\"> </span></span></div></div><div class=\"c wbb h4c gsd5\"><div class=\"t m0 x1d h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">953<span class=\"ls0\"> </span></div></div><div class=\"c wbc h4c gsd6\"><div class=\"t m0 x2e h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">2.884 </div></div><div class=\"c wb9 h32 gsd7\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls17 ws0\">   <span class=\"ls0\">Pasivos por arrendamiento seg\u00fan NIIF 16 (Nota 6 y 16) </span></div></div><div class=\"c wbb h32 gsd8\"><div class=\"t m0 x2e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">8.323 </div></div><div class=\"c wbc h32 gsd9\"><div class=\"t m0 x2e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">8.060 </div></div><div class=\"c wb9 h32 gsda\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls17 ws0\">   <span class=\"ls0\">Efectivo y otros activos l\u00edquidos equivalentes (Nota 12) </span></div></div><div class=\"c wbb h32 gsdb\"><div class=\"t m0 x46 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(18.895) </div></div><div class=\"c wbc h32 gsdc\"><div class=\"t m0 x46 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(13.766) </div></div><div class=\"c wb9 h32 gsdd\"><div class=\"t m0 x3e h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">Patrimonio neto </div></div><div class=\"c wbb h32 gsde\"><div class=\"t m0 x22 h2 yb8 ff1 fs0 fc0 sc0 ls13 ws0\">126.<span class=\"ls0\">527 </span></div></div><div class=\"c wbc h32 gsdf\"><div class=\"t m0 x22 h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">116.053 </div></div><div class=\"c wb9 h4c gse0\"><div class=\"t m0 x3e h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">Patrimonio neto de la Sociedad Dominante </div></div><div class=\"c wbb h4c gse1\"><div class=\"t m0 x22 h2 y4d ff1 fs0 fc0 sc0 ls13 ws0\">126.<span class=\"ls0\">337 </span></div></div><div class=\"c wbc h4c gse2\"><div class=\"t m0 x22 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">115.862 </div></div><div class=\"c wb9 h32 gse3\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Apalancamiento sobre patrimonio neto </div></div><div class=\"c wbb h32 gse4\"><div class=\"t m0 x3d h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">8,<span class=\"ls0\">56% </span></div></div><div class=\"c wbc h32 gse5\"><div class=\"t m0 x23 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">27,70% </div></div><div class=\"c wb9 h32 gse6\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Apalancamiento sobre patrimonio atribuido a la Sociedad dominante </div></div><div class=\"c wbb h32 gse7\"><div class=\"t m0 x3d h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">8,<span class=\"ls0\">57% </span></div></div><div class=\"c wbc h32 gse8\"><div class=\"t m0 x23 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">27,74% </div></div><div class=\"c w38 h25 gsea\"><div class=\"t m0 x4 h7b y550 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h7e y551 ff9 fs0 fc0 sc0 ls0 ws0\">13.2 Reservas </div><div class=\"t m0 x4 h7b y552 ff3 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _13\"> </span><span class=\"ffb\">La composici\u00f3n del ep\u00edgrafe \u201cReservas\u201d es la siguiente:<span class=\"_ _2d\"> </span></span> </div></div><div class=\"c wbe h4c gsec\"><div class=\"t m0 x21 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c wbf ha0 gsed\"><div class=\"t m0 x42 h7b y61 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></div><div class=\"c wbc ha0 gsee\"><div class=\"t m0 x45 h7b y61 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c wbd h32 gsef\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Reserva por capital amortizado  </div></div><div class=\"c wbf h32 gsf0\"><div class=\"t m0 x2c h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">451<span class=\"ls0\"> </span></div></div><div class=\"c wbc h32 gsf1\"><div class=\"t m0 x7d h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">451<span class=\"ls0\"> </span></div></div><div class=\"c wbd h32 gsf2\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Reserva legal (Nota 13.4) de la sociedad dominante </div></div><div class=\"c wbf h32 gsf3\"><div class=\"t m0 x33 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">3.025 </div></div><div class=\"c wbc h32 gsf4\"><div class=\"t m0 x14 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">3.025 </div></div><div class=\"c wbd h4c gsf5\"><div class=\"t m0 x3e h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Reserva Especial para Inversiones 12/1993 (*) </div></div><div class=\"c wbf h4c gsf6\"><div class=\"t m0 x33 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">1.689 </div></div><div class=\"c wbc h4c gsf7\"><div class=\"t m0 x14 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">1.689 </div></div><div class=\"c wbd h32 gsf8\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Otras reservas  </div></div><div class=\"c wbf h32 gsf9\"><div class=\"t m0 x14 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">88.524 </div></div><div class=\"c wbc h32 gsfa\"><div class=\"t m0 x2b h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">79.912 </div></div><div class=\"c wbd h32 gsfb\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Reserva para acciones propias (Notas 13.5 y 13.6) </div></div><div class=\"c wbf h32 gsfc\"><div class=\"t m0 x2c h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">366<span class=\"ls0\"> </span></div></div><div class=\"c wbc h32 gsfd\"><div class=\"t m0 x7d h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">413<span class=\"ls0\"> </span></div></div><div class=\"c wbd h4c gsfe\"><div class=\"t m0 xa0 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c wbf h4c gsff\"><div class=\"t m0 x14 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">94.055 </div></div><div class=\"c wbc h4c gs100\"><div class=\"t m0 x2b h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">85.490 </div></div><div class=\"c w38 h25 gs101\"><div class=\"t m0 x6f h2c y325 ff3 fs6 fc0 sc0 ls0 ws0\">(*) <span class=\"_ _10\"> </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 x5a h2c y55c 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 xe5 h7e y55d ff9 fs0 fc0 sc0 ls0 ws0\">13<span class=\"ls17\">.3</span> Prima de emisi\u00f3n </div><div class=\"t m0 xe5 h7b y55e ff3 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _13\"> </span>La Sociedad dominante no tiene prima de emisi\u00f3n.<span class=\"_ _2d\"> </span> </div><div class=\"t m0 xe5 h7b y55f ff3 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _e\"> </span> </div></div>13.4 Reserva legal  <span class=\"_ _13\"> </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=\"_ _b\"></span>10% <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>beneficio del ejercicio a la reserva legal hasta que \u00e9sta alcance, al menos, el 20% del capital social.  <span class=\"_ _13\"> </span><span class=\"ls13\">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=\"_ _13\"> </span>Al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _1\"></span>2024 <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=\"_ _2d\"> </span>13<span class=\"ls17\">.5</span> Acciones propias El movimiento del ep\u00edgrafe \u201cAcciones propias\u201d durante el ejercicio 20<span class=\"ff3\">24 ha sido el siguiente: </span>N\u00famero de Acciones Importe  (M<span class=\"ls0\">iles de Euros) </span>Saldo a 31.12.2023  74.526 413<span class=\"ls0\"> </span>Adquisiciones 59.102 372<span class=\"ls0\"> </span>Enajenaciones (66.342) (<span class=\"ls13\">419</span>) Saldo a 31.12.2024 (*) 67.286 366<span class=\"ls0\"> </span> <span class=\"_ _13\"> </span><span class=\"fs6\">(*) Precio medio<span class=\"_ _0\"></span> de adquisici\u00f3n<span class=\"_ _0\"></span> de 5,44 <span class=\"lsb\">euros</span>. </span>El movimiento del ep\u00edgrafe \u201cAcciones propias\u201d durante el <span class=\"ff3\">ejercicio 2023 fue el siguiente: </span>N\u00famero de Acciones Importe (en miles de Euros) Saldo a 31.12.2022  69.244 380<span class=\"ls0\"> </span>Adquisiciones 101.088 637<span class=\"ls0\"> </span>Enajenaciones (95.806) (604) Saldo a 31.12.2023 (*) 74.526 413<span class=\"ls0\"> </span> <span class=\"_ _13\"> </span><span class=\"fs6\">(*) Precio medio<span class=\"_ _0\"></span> de adquisici\u00f3n<span class=\"_ _0\"></span> de 5,<span class=\"lsb\">54</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 cuent<span class=\"_ _0\"></span>a de la <span class=\"_ _0\"></span>Sociedad do<span class=\"_ _0\"></span>minante<span class=\"_ _1\"></span>) representan <span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> 0,<span class=\"ls13\">28</span>% <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>capital social d<span class=\"_ _0\"></span>e Azkoyen, S<span class=\"_ _0\"></span>.A. (0,30<span class=\"ls26\">% <span class=\"ls1b\">a </span></span>31 de diciembre de 2023).  <span class=\"_ _13\"> </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>24 <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=\"ls13\">de <span class=\"_ _a\"></span></span>6,16 <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>acc<span class=\"_ _1\"></span>i\u00f3n (<span class=\"ls13\">6,36</span> euros por acci\u00f3n a 31 de diciembre de 2023).<span class=\"_ _2d\"> </span>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=\"ls13\">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=\"_ _6\"></span>de <span class=\"_ _6\"></span>Capi<span class=\"_ _1\"></span>tal <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<span class=\"_ _1\"></span>\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>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>nominal <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></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=\"_ _8\"> </span>permita <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>sociedad <span class=\"_ _8\"> </span>adquiriente <span class=\"_ _8\"> </span>dotar <span class=\"_ _9\"> </span>una <span class=\"_ _8\"> </span>reserva <span class=\"_ _8\"> </span>para <span class=\"_ _8\"> </span>acciones <span class=\"_ _9\"> </span>propi<span class=\"_ _a\"></span>as <span class=\"_ _8\"> </span>seg\u00fan <span class=\"_ _8\"> </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  acciones  adquiridas  se <span class=\"_ _d\"> </span>hallen  \u00edntegramente desembolsadas <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>(iv) <span class=\"_ _10\"> </span>que <span class=\"_ _10\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>precio <span class=\"_ _10\"> </span>o <span class=\"_ _10\"> </span>contraprestaci\u00f3n <span class=\"_ _10\"> </span>m\u00ednimo <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>m\u00e1<span class=\"_ _1\"></span>ximo <span class=\"_ _10\"> </span>para <span class=\"_ _10\"> </span>la <span class=\"_ _10\"> </span>adquisici\u00f3n <span class=\"_ _10\"> </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=\"_ _2d\"> </span>.<span class=\"_ _2d\"> </span>13<span class=\"ls17\">.6</span> Reserva para acciones propias  <span class=\"_ _13\"> </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=\"ls13\">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 2024 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=\"_ _13\"> </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=\"_ _13\"> </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=\"ls13\">20</span>24 <span class=\"_ _a\"></span><span class=\"ls19\">y </span>20<span class=\"ls0\">23 tiene el siguiente detalle:<span class=\"_ _2d\"> </span></span><span class=\"ls0\"> </span><div class=\"c wc4 h32 gs103\"><div class=\"t m0 xf h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c wc5 h32 gs104\"><div class=\"t m0 xe0 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c wc5 h32 gs105\"><div class=\"t m0 xe0 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w93 h32 gs106\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen S.A. </div></div><div class=\"c wc5 h32 gs107\"><div class=\"t m0 x2a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">7.676 </div></div><div class=\"c wc5 h32 gs108\"><div class=\"t m0 x2a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">5.367 </div></div><div class=\"c w93 h32 gs109\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Subgrupo Primion </div></div><div class=\"c wc5 h32 gs10a\"><div class=\"t m0 x2a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">3.631 </div></div><div class=\"c wc5 h32 gs10b\"><div class=\"t m0 x2a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">1.198 </div></div><div class=\"c w93 h32 gs10c\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Coges S.p.A. </div></div><div class=\"c wc5 h32 gs10d\"><div class=\"t m0 x2a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">4.175 </div></div><div class=\"c wc5 h32 gs10e\"><div class=\"t m0 x2a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">5.578 </div></div><div class=\"c w93 h4c gs10f\"><div class=\"t m0 x8 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Coffetek, Ltd. </div></div><div class=\"c wc5 h4c gs110\"><div class=\"t m0 x2a h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">1.720 </div></div><div class=\"c wc5 h4c gs111\"><div class=\"t m0 x2a h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">2.579 </div></div><div class=\"c w93 h32 gs112\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Coges Mobile Solutions, S.R.L. </div></div><div class=\"c wc5 h32 gs113\"><div class=\"t m0 x29 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">160<span class=\"ls0\"> </span></div></div><div class=\"c wc5 h32 gs114\"><div class=\"t m0 x29 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">221<span class=\"ls0\"> </span></div></div><div class=\"c w93 h32 gs115\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Comercial Deutschland GmbH </div></div><div class=\"c wc5 h32 gs116\"><div class=\"t m0 x29 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">130<span class=\"ls0\"> </span></div></div><div class=\"c wc5 h32 gs117\"><div class=\"t m0 x29 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">208<span class=\"ls0\"> </span></div></div><div class=\"c w93 h32 gs118\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen France, S.A.R.L. </div></div><div class=\"c wc5 h32 gs119\"><div class=\"t m0 x29 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">120<span class=\"ls0\"> </span></div></div><div class=\"c wc5 h32 gs11a\"><div class=\"t m0 x29 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">148<span class=\"ls0\"> </span></div></div><div class=\"c w93 h4c gs11b\"><div class=\"t m0 x8 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Portugal, Sociedade Unipessoal, Lda. </div></div><div class=\"c wc5 h4c gs11c\"><div class=\"t m0 x23 h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">17<span class=\"ls0\"> </span></div></div><div class=\"c wc5 h4c gs11d\"><div class=\"t m0 x32 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">(4) </div></div><div class=\"c w93 h32 gs11e\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Coges Espa\u00f1a Medios de Pago, S.L. </div></div><div class=\"c wc5 h32 gs11f\"><div class=\"t m0 x23 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">38<span class=\"ls0\"> </span></div></div><div class=\"c wc5 h32 gs120\"><div class=\"t m0 x27 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w93 h32 gs121\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Colombia, SAS </div></div><div class=\"c wc5 h32 gs122\"><div class=\"t m0 x22 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(27) </div></div><div class=\"c wc5 h32 gs123\"><div class=\"t m0 x29 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">100<span class=\"ls0\"> </span></div></div><div class=\"c w93 h32 gs124\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Andina, SAS </div></div><div class=\"c wc5 h32 gs125\"><div class=\"t m0 x22 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(49) </div></div><div class=\"c wc5 h32 gs126\"><div class=\"t m0 x29 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">970<span class=\"ls0\"> </span></div></div><div class=\"c w93 h4c gs127\"><div class=\"t m0 x8 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen USA, Inc. </div></div><div class=\"c wc5 h4c gs128\"><div class=\"t m0 x29 h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">646<span class=\"ls0\"> </span></div></div><div class=\"c wc5 h4c gs129\"><div class=\"t m0 x29 h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">780<span class=\"ls0\"> </span></div></div><div class=\"c w93 h32 gs12a\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Ascaso Factory, S.L.U. </div></div><div class=\"c wc5 h32 gs12b\"><div class=\"t m0 xc1 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls13\">676</span>) </div></div><div class=\"c w5f h32 gs12c\"><div class=\"t m0 x22 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(62) </div></div><div class=\"c w93 h87 gs12d\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">SIA Vendon </div></div><div class=\"c wc5 h87 gs12e\"><div class=\"t m0 x2a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">1.195 </div></div><div class=\"c w5f h87 gs12f\"><div class=\"t m0 x29 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">411<span class=\"ls0\"> </span></div></div><div class=\"c w93 h32 gs130\"><div class=\"t m0 x8 h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">Beneficio consolidado  </div></div><div class=\"c wc5 h32 gs131\"><div class=\"t m0 x16 h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">18.756 </div></div><div class=\"c wc5 h32 gs132\"><div class=\"t m0 x16 h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">17.496<span class=\"_ _2d\"> </span> </div></div>13.8 <span class=\"ls18\">Di</span>stribuci\u00f3n de beneficios El <span class=\"_ _9\"> </span>21 <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>junio <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>2024 <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 2023 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\">23 </span>Base de reparto    <span class=\"ls0\">Resultado del ejercicio </span>15.428 Distribuci\u00f3n     <span class=\"ls0\">A reservas voluntarias </span>6.680<span class=\"ls0\"> </span>    <span class=\"ls0\">A dividendos </span>8.748 Los  dividendos  equivalen  al  <span class=\"lsb\">50</span>%  del  beneficio  consolidad<span class=\"_ _0\"></span>o  (despu\u00e9s  de impuestos) del ejer<span class=\"_ _0\"></span>cicio 2023. 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 2024 se expone en la Nota 24.<span class=\"_ _2d\"> </span>13.9 Ajustes por cambios de valor Diferencias de cambio - conversi\u00f3n  <span class=\"_ _13\"> </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=\"ls1b\">es<span class=\"_ _1\"></span></span> <span class=\"ls13\">de <span class=\"_ _1\"></span><span class=\"ls27\">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=\"ls1b\">es</span> <span class=\"_ _7\"></span>son distintas del euro.  <span class=\"_ _13\"> </span>El movimiento del saldo de este ep\u00edgrafe a lo largo de los ejercicios 2024 y 2023 se presenta seguidamente: Miles de euros 20<span class=\"ls0\">24 </span>202<span class=\"ls0\">3 </span>Saldo inicial (1.220) (1.678) Variaci\u00f3n neta  603<span class=\"ls0\"> </span>458<span class=\"ls0\"> </span>Saldo final (617) (1.220) De los que por conversi\u00f3n de: Coffetek, Ltd. (<span class=\"ls13\">267</span>) (908) Azkoyen Andina, SAS y Azkoyen Colombia, SAS (<span class=\"ls13\">409</span>) (262) Azkoyen USA, Inc. 59<span class=\"ls0\"> </span>(50)<span class=\"_ _2d\"> </span>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>024, 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>21.164 <span class=\"_ _9\"></span>miles <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>euros, <span class=\"_ _9\"> </span>(24.194 <span class=\"_ _9\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>euro<span class=\"_ _1\"></span>s <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _9\"> </span>2023<span class=\"_ _1\"></span>). <span class=\"_ _9\"></span>Las <span class=\"_ _9\"></span>perspectivas <span class=\"_ _6\"></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=\"_ _a\"></span>libras <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=\"_ _a\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>alrededor <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span><span class=\"ls1b\">92</span>% <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>us v<span class=\"_ _1\"></span>entas <span class=\"_ _1\"></span>externas <span class=\"_ _1\"></span>totales <span class=\"_ _1\"></span>se <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 (alrededor del <span class=\"ls13\">90</span>% en 2023<span class=\"ls1a\">).</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 20<span class=\"ls13\">24</span> 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 ls13\">186<span class=\"ls0\"> 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\u00e1sicamente <span class=\"_ _1\"></span>en </span></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>2024<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>comparada <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>cifra <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cotizaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cie<span class=\"_ _1\"></span>rre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>libra <span class=\"_ _7\"></span>esterlina <span class=\"_ _7\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>ha apreciado <span class=\"_ _7\"></span><span class=\"ls13\">un <span class=\"_ _7\"></span></span>4,6% <span class=\"_ _a\"></span>(<span class=\"ls13\">0,</span>8292<span class=\"_ _1\"></span> <span class=\"_ _a\"></span><span class=\"ls19\">y <span class=\"_ _7\"></span></span>0,8691 <span class=\"_ _7\"></span><span class=\"ls13\">en <span class=\"_ _7\"></span></span>2024 <span class=\"_ _7\"></span><span class=\"ls19\">y <span class=\"_ _a\"></span></span>2023, <span class=\"_ _7\"></span>respectivamente). <span class=\"_ _7\"></span>Comparando <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>tipos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cambio medios, <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>libra <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>sterlina <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _9\"> </span>apreciado <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span>2<span class=\"_ _0\"></span>024 <span class=\"_ _6\"></span><span class=\"ls13\">un <span class=\"_ _6\"></span></span>2<span class=\"ls15\">,7</span>% <span class=\"_ _9\"></span>frente <span class=\"_ _7\"></span>al <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>uro <span class=\"_ _7\"></span>(<span class=\"_ _1\"></span><span class=\"ls13\">0,</span>8466 <span class=\"_ _6\"></span><span class=\"ls19\">y <span class=\"_ _6\"></span></span>0,8698 <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span><span class=\"ls13\">202<span class=\"_ _0\"></span><span class=\"ls0\">4 <span class=\"_ _6\"></span><span class=\"ls19\">y <span class=\"_ _6\"></span></span>2023<span class=\"ls28\">, </span></span></span>respectivamente<span class=\"ls1a\">).<span class=\"_ _2d\"> </span></span>El Grupo controla lo<span class=\"_ _0\"></span>s posibles riesgos que <span class=\"_ _0\"></span>el impacto de <span class=\"_ _0\"></span>la libra <span class=\"_ _0\"></span>pueda tener en s<span class=\"_ _0\"></span>us estados financiero<span class=\"_ _0\"></span>s 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 resultantes. 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).<span class=\"_ _2d\"> </span>13<span class=\"ls17\">.1</span>1 Intereses minoritarios  <span class=\"_ _13\"> </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 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<span class=\"ls0\"> </span>Resultado atribuido a intereses minoritarios 161<span class=\"ls0\"> </span>Devoluci\u00f3n aportaci\u00f3n patrimonial (1<span class=\"ls13\">62<span class=\"ls0\">) </span></span>Saldo a 31 de diciembre de 2024 190<span class=\"ls0\"> </span>De los que: Por Coges Mobile Solutions, S.R.L. 190",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "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=\"_ _7\"></span>Valores <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Bilbao, <span class=\"_ _a\"></span>admiti\u00f3 <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>co<span class=\"_ _1\"></span>tizaci\u00f3n <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>acciones <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> 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 2024 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>4 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2023 <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 2024 y 2023 los accionistas con una participaci\u00f3n igual o superior al 3% eran: % sobre el total de derechos de voto 31.12.2024 31.12.2023 Inverlasa, S.L. (*) 29,65 29,65 Masaveu Herrero, Carolina (*) 12,63<span class=\"ls0\"> </span>12,06 Su\u00e1rez-Zuloaga G\u00e1ldiz, Ignacio (*) 7,94 7,95 La Previsi\u00f3n Mallorquina de Seguros, S.A. 6,01 5,64 Santander Asset Management, S.A., SGIIC (*) 5,99 5,93 Indumenta Pueri, S.L. (*) 5,64 5,64 Troyas Careaga, Mar\u00eda del Carmen (**) 5,22 5,22 Muza Gesti\u00f3n de activos, SGIIC, S.A. (*) 3,99 3,99 (*)  <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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "Gesti\u00f3n de capital  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 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 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 de financiaci\u00f3n no cubiertas por la generaci\u00f3n de fondos del negocio.<span class=\"_ _2d\"> </span>Apalancamiento Miles de euros 31.12.2024 31.12.2023 Deuda financiera neta / (Excedente financiero neto)  10.<span class=\"ls0\">826 </span>32.144    <span class=\"ls0\">Deudas con entidades de cr\u00e9dito <span class=\"ffb\">\u2013</span> Pasivo no corriente (Nota 15) </span>11.579 19.484    <span class=\"ls0\">Deudas con entidades de cr\u00e9dito <span class=\"ffb\">\u2013</span> Pasivo corriente (Nota 15) </span>7.962 14.919    <span class=\"ls0\">Otras deudas financieras <span class=\"ffb\">\u2013</span> Anticipos reintegrables (Nota 16) </span>904<span class=\"ls0\"> </span>563<span class=\"ls0\"> </span>   <span class=\"ffb ls0\">\u201cEarn out\u201d (Nota 16)<span class=\"ff3\"> </span></span>953<span class=\"ls0\"> </span>2.884    <span class=\"ls0\">Pasivos por arrendamiento seg\u00fan NIIF 16 (Nota 6 y 16) </span>8.323 8.060    <span class=\"ls0\">Efectivo y otros activos l\u00edquidos equivalentes (Nota 12) </span>(18.895) (13.766) Patrimonio neto 126.<span class=\"ls0\">527 </span>116.053 Patrimonio neto de la Sociedad Dominante 126.<span class=\"ls0\">337 </span>115.862 Apalancamiento sobre patrimonio neto 8,<span class=\"ls0\">56% </span>27,70% Apalancamiento sobre patrimonio atribuido a la Sociedad dominante 8,<span class=\"ls0\">57% </span>27,74%",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "13.2 Reservas  <span class=\"_ _13\"> </span><span class=\"ffb\">La composici\u00f3n del ep\u00edgrafe \u201cReservas\u201d es la siguiente:<span class=\"_ _2d\"> </span></span>Miles de euros 31.12.2024 31.12.2023 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  88.524 79.912 Reserva para acciones propias (Notas 13.5 y 13.6) 366<span class=\"ls0\"> </span>413<span class=\"ls0\"> </span>Total 94.055 85.490 (*) <span class=\"_ _10\"> </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=\"ls17\">.3</span> Prima de emisi\u00f3n  <span class=\"_ _13\"> </span>La Sociedad dominante no tiene prima de emisi\u00f3n.<span class=\"_ _2d\"> </span>13.4 Reserva legal  <span class=\"_ _13\"> </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=\"_ _b\"></span>10% <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>beneficio del ejercicio a la reserva legal hasta que \u00e9sta alcance, al menos, el 20% del capital social.  <span class=\"_ _13\"> </span><span class=\"ls13\">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=\"_ _13\"> </span>Al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _1\"></span>2024 <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=\"_ _2d\"> </span>13<span class=\"ls17\">.5</span> Acciones propias El movimiento del ep\u00edgrafe \u201cAcciones propias\u201d durante el ejercicio 20<span class=\"ff3\">24 ha sido el siguiente: </span>N\u00famero de Acciones Importe  (M<span class=\"ls0\">iles de Euros) </span>Saldo a 31.12.2023  74.526 413<span class=\"ls0\"> </span>Adquisiciones 59.102 372<span class=\"ls0\"> </span>Enajenaciones (66.342) (<span class=\"ls13\">419</span>) Saldo a 31.12.2024 (*) 67.286 366<span class=\"ls0\"> </span> <span class=\"_ _13\"> </span><span class=\"fs6\">(*) Precio medio<span class=\"_ _0\"></span> de adquisici\u00f3n<span class=\"_ _0\"></span> de 5,44 <span class=\"lsb\">euros</span>. </span>El movimiento del ep\u00edgrafe \u201cAcciones propias\u201d durante el <span class=\"ff3\">ejercicio 2023 fue el siguiente: </span>N\u00famero de Acciones Importe (en miles de Euros) Saldo a 31.12.2022  69.244 380<span class=\"ls0\"> </span>Adquisiciones 101.088 637<span class=\"ls0\"> </span>Enajenaciones (95.806) (604) Saldo a 31.12.2023 (*) 74.526 413<span class=\"ls0\"> </span> <span class=\"_ _13\"> </span><span class=\"fs6\">(*) Precio medio<span class=\"_ _0\"></span> de adquisici\u00f3n<span class=\"_ _0\"></span> de 5,<span class=\"lsb\">54</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 cuent<span class=\"_ _0\"></span>a de la <span class=\"_ _0\"></span>Sociedad do<span class=\"_ _0\"></span>minante<span class=\"_ _1\"></span>) representan <span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> 0,<span class=\"ls13\">28</span>% <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>capital social d<span class=\"_ _0\"></span>e Azkoyen, S<span class=\"_ _0\"></span>.A. (0,30<span class=\"ls26\">% <span class=\"ls1b\">a </span></span>31 de diciembre de 2023).  <span class=\"_ _13\"> </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>24 <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=\"ls13\">de <span class=\"_ _a\"></span></span>6,16 <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>acc<span class=\"_ _1\"></span>i\u00f3n (<span class=\"ls13\">6,36</span> euros por acci\u00f3n a 31 de diciembre de 2023).<span class=\"_ _2d\"> </span>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=\"ls13\">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=\"_ _6\"></span>de <span class=\"_ _6\"></span>Capi<span class=\"_ _1\"></span>tal <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<span class=\"_ _1\"></span>\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>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>nominal <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></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=\"_ _8\"> </span>permita <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>sociedad <span class=\"_ _8\"> </span>adquiriente <span class=\"_ _8\"> </span>dotar <span class=\"_ _9\"> </span>una <span class=\"_ _8\"> </span>reserva <span class=\"_ _8\"> </span>para <span class=\"_ _8\"> </span>acciones <span class=\"_ _9\"> </span>propi<span class=\"_ _a\"></span>as <span class=\"_ _8\"> </span>seg\u00fan <span class=\"_ _8\"> </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  acciones  adquiridas  se <span class=\"_ _d\"> </span>hallen  \u00edntegramente desembolsadas <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>(iv) <span class=\"_ _10\"> </span>que <span class=\"_ _10\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>precio <span class=\"_ _10\"> </span>o <span class=\"_ _10\"> </span>contraprestaci\u00f3n <span class=\"_ _10\"> </span>m\u00ednimo <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>m\u00e1<span class=\"_ _1\"></span>ximo <span class=\"_ _10\"> </span>para <span class=\"_ _10\"> </span>la <span class=\"_ _10\"> </span>adquisici\u00f3n <span class=\"_ _10\"> </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=\"_ _2d\"> </span>13<span class=\"ls17\">.6</span> Reserva para acciones propias  <span class=\"_ _13\"> </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=\"ls13\">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 2024 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=\"_ _13\"> </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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "13.7 Contribuci\u00f3n de las sociedades al resultado  <span class=\"_ _13\"> </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=\"ls13\">20</span>24 <span class=\"_ _a\"></span><span class=\"ls19\">y </span>20<span class=\"ls0\">23 tiene el siguiente detalle:<span class=\"_ _2d\"> </span></span>Miles de euros 2024<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>Azkoyen S.A. 7.676 5.367 Subgrupo Primion 3.631 1.198 Coges S.p.A. 4.175 5.578 Coffetek, Ltd. 1.720 2.579 Coges Mobile Solutions, S.R.L. 160<span class=\"ls0\"> </span>221<span class=\"ls0\"> </span>Azkoyen Comercial Deutschland GmbH 130<span class=\"ls0\"> </span>208<span class=\"ls0\"> </span>Azkoyen France, S.A.R.L. 120<span class=\"ls0\"> </span>148<span class=\"ls0\"> </span>Azkoyen Portugal, Sociedade Unipessoal, Lda. 17<span class=\"ls0\"> </span>(4) Coges Espa\u00f1a Medios de Pago, S.L. 38<span class=\"ls0\"> </span>2 Azkoyen Colombia, SAS (27) 100<span class=\"ls0\"> </span>Azkoyen Andina, SAS (49) 970<span class=\"ls0\"> </span>Azkoyen USA, Inc. 646<span class=\"ls0\"> </span>780<span class=\"ls0\"> </span>Ascaso Factory, S.L.U. (<span class=\"ls13\">676</span>) (62) SIA Vendon 1.195 411<span class=\"ls0\"> </span>Beneficio consolidado  18.756 17.496<span class=\"_ _2d\"> </span>13.8 <span class=\"ls18\">Di</span>stribuci\u00f3n de beneficios El <span class=\"_ _9\"> </span>21 <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>junio <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>2024 <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 2023 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\">23 </span>Base de reparto    <span class=\"ls0\">Resultado del ejercicio </span>15.428 Distribuci\u00f3n     <span class=\"ls0\">A reservas voluntarias </span>6.680<span class=\"ls0\"> </span>    <span class=\"ls0\">A dividendos </span>8.748 Los  dividendos  equivalen  al  <span class=\"lsb\">50</span>%  del  beneficio  consolidad<span class=\"_ _0\"></span>o  (despu\u00e9s  de impuestos) del ejer<span class=\"_ _0\"></span>cicio 2023. 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 2024 se expone en la Nota 24.<span class=\"_ _2d\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "13.9 Ajustes por cambios de valor Diferencias de cambio - conversi\u00f3n  <span class=\"_ _13\"> </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=\"ls1b\">es<span class=\"_ _1\"></span></span> <span class=\"ls13\">de <span class=\"_ _1\"></span><span class=\"ls27\">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=\"ls1b\">es</span> <span class=\"_ _7\"></span>son distintas del euro.  <span class=\"_ _13\"> </span>El movimiento del saldo de este ep\u00edgrafe a lo largo de los ejercicios 2024 y 2023 se presenta seguidamente: Miles de euros 20<span class=\"ls0\">24 </span>202<span class=\"ls0\">3 </span>Saldo inicial (1.220) (1.678) Variaci\u00f3n neta  603<span class=\"ls0\"> </span>458<span class=\"ls0\"> </span>Saldo final (617) (1.220) De los que por conversi\u00f3n de: Coffetek, Ltd. (<span class=\"ls13\">267</span>) (908) Azkoyen Andina, SAS y Azkoyen Colombia, SAS (<span class=\"ls13\">409</span>) (262) Azkoyen USA, Inc. 59<span class=\"ls0\"> </span>(50)<span class=\"_ _2d\"> </span>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>024, 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>21.164 <span class=\"_ _9\"></span>miles <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>euros, <span class=\"_ _9\"> </span>(24.194 <span class=\"_ _9\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _6\"></span>euro<span class=\"_ _1\"></span>s <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _9\"> </span>2023<span class=\"_ _1\"></span>). <span class=\"_ _9\"></span>Las <span class=\"_ _9\"></span>perspectivas <span class=\"_ _6\"></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=\"_ _a\"></span>libras <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=\"_ _a\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>alrededor <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span><span class=\"ls1b\">92</span>% <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>us v<span class=\"_ _1\"></span>entas <span class=\"_ _1\"></span>externas <span class=\"_ _1\"></span>totales <span class=\"_ _1\"></span>se <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 (alrededor del <span class=\"ls13\">90</span>% en 2023<span class=\"ls1a\">).</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 20<span class=\"ls13\">24</span> 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 ls13\">186<span class=\"ls0\"> 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\u00e1sicamente <span class=\"_ _1\"></span>en </span></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>2024<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>comparada <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>cifra <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cotizaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cie<span class=\"_ _1\"></span>rre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>libra <span class=\"_ _7\"></span>esterlina <span class=\"_ _7\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>ha apreciado <span class=\"_ _7\"></span><span class=\"ls13\">un <span class=\"_ _7\"></span></span>4,6% <span class=\"_ _a\"></span>(<span class=\"ls13\">0,</span>8292<span class=\"_ _1\"></span> <span class=\"_ _a\"></span><span class=\"ls19\">y <span class=\"_ _7\"></span></span>0,8691 <span class=\"_ _7\"></span><span class=\"ls13\">en <span class=\"_ _7\"></span></span>2024 <span class=\"_ _7\"></span><span class=\"ls19\">y <span class=\"_ _a\"></span></span>2023, <span class=\"_ _7\"></span>respectivamente). <span class=\"_ _7\"></span>Comparando <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>tipos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cambio medios, <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>libra <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>sterlina <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _9\"> </span>apreciado <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span>2<span class=\"_ _0\"></span>024 <span class=\"_ _6\"></span><span class=\"ls13\">un <span class=\"_ _6\"></span></span>2<span class=\"ls15\">,7</span>% <span class=\"_ _9\"></span>frente <span class=\"_ _7\"></span>al <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>uro <span class=\"_ _7\"></span>(<span class=\"_ _1\"></span><span class=\"ls13\">0,</span>8466 <span class=\"_ _6\"></span><span class=\"ls19\">y <span class=\"_ _6\"></span></span>0,8698 <span class=\"_ _6\"></span>en <span class=\"_ _9\"></span><span class=\"ls13\">202<span class=\"_ _0\"></span><span class=\"ls0\">4 <span class=\"_ _6\"></span><span class=\"ls19\">y <span class=\"_ _6\"></span></span>2023<span class=\"ls28\">, </span></span></span>respectivamente<span class=\"ls1a\">).<span class=\"_ _2d\"> </span></span>El Grupo controla lo<span class=\"_ _0\"></span>s posibles riesgos que <span class=\"_ _0\"></span>el impacto de <span class=\"_ _0\"></span>la libra <span class=\"_ _0\"></span>pueda tener en s<span class=\"_ _0\"></span>us estados financiero<span class=\"_ _0\"></span>s 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 resultantes. 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).<span class=\"_ _2d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-26": {
   "value": "13<span class=\"ls17\">.1</span>1 Intereses minoritarios  <span class=\"_ _13\"> </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 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<span class=\"ls0\"> </span>Resultado atribuido a intereses minoritarios 161<span class=\"ls0\"> </span>Devoluci\u00f3n aportaci\u00f3n patrimonial (1<span class=\"ls13\">62<span class=\"ls0\">) </span></span>Saldo a 31 de diciembre de 2024 190<span class=\"ls0\"> </span>De los que: Por Coges Mobile Solutions, S.R.L. 190",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "<div class=\"c w38 h25 gs134\"><div class=\"t m0 x1d h2 y5aa ff1 fs0 fc0 sc0 ls0 ws0\">14. <span class=\"_ _1a\"> </span>Provisiones y contingencias  </div><div class=\"t m0 xe5 h7b y5ab 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 xe5 h7b y5ac ff3 fs0 fc0 sc0 ls13 ws0\">en <span class=\"ls0\">los ejercicios 2024 <span class=\"ls16\">y </span></span>20<span class=\"ls0\">23 ha sido el siguiente:<span class=\"_ _2d\"> </span></span><span class=\"ls0\"> </span></div></div>Miles de euros 2024<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>Saldo inicial 1.208 623<span class=\"ls0\"> </span>Dotaciones<span class=\"ff1\"> </span>395<span class=\"ff1 ls0\"> </span>634<span class=\"ff1 ls0\"> </span>Traspasos<span class=\"ff1\"> </span>(666)<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>Reversiones <span class=\"ff1\"> </span>(29)<span class=\"ff1\"> </span>(50)<span class=\"ff1\"> </span>Diferencias de conversi\u00f3n 4 1 Saldo final<span class=\"ff3\"> </span>912<span class=\"ff3 ls0\"> </span>1.208<span class=\"ff3\"> </span>      <span class=\"ls0\">Que incluye<span class=\"ff1\"> </span></span>         <span class=\"ls0\">Provisi\u00f3n medioambient<span class=\"_ _0\"></span>al <span class=\"ff1\"> </span></span>37<span class=\"ff1 ls0\"> </span>8<span class=\"ff1\"> </span>         <span class=\"ls0\">Provisi\u00f3n para costes de restituci\u00f3n<span class=\"ff1\"> </span></span>70<span class=\"ff1 ls0\"> </span>64<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n para retribuciones a largo plazo<span class=\"ff1\"> </span></span>686<span class=\"ff1 ls0\"> </span>988<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Otras provisiones no cor<span class=\"_ _0\"></span>rientes </span>119<span class=\"ls0\"> </span>148<span class=\"ls0\"> </span>Medioambiental<span class=\"ls17\">. <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=\"_ _2d\"> </span>Restituci\u00f3n<span class=\"ls15\">. <span class=\"_ _a\"></span></span>Incluye <span class=\"_ _1\"></span><span class=\"ls13\">70</span> <span class=\"_ _1\"></span>miles de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>(64 <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>2023<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=\"_ _2d\"> </span>Provisi\u00f3n para retribuciones a largo plazo. En <span class=\"_ _a\"></span>julio <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022, <span class=\"_ _a\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>objetivo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>incentivar <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>permanencia <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>rsonal <span class=\"_ _1\"></span>clave <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>SIA <span class=\"_ _a\"></span>Vendon<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>(Nota <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>.2.), <span class=\"_ _a\"></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>diciembr<span class=\"_ _1\"></span>e de lo<span class=\"_ _0\"></span>s ejercicios 2022, <span class=\"_ _0\"></span>2023 y <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>024 y (i<span class=\"_ _0\"></span>i) que el<span class=\"_ _b\"></span> personal <span class=\"_ _1\"></span>mantenga <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma 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>Ven<span class=\"_ _1\"></span>don hasta <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>30 d<span class=\"_ _1\"></span>e a<span class=\"_ _1\"></span>bril 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=\"_ _9\"> </span>percibir <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>dicho <span class=\"_ _6\"></span>personal <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>lave <span class=\"_ _7\"></span>ser\u00e1 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></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>24, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cProvisiones <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>orto <span class=\"_ _a\"></span>plazo\u201d <span class=\"_ _a\"></span>incluye una <span class=\"_ _a\"></span>provisi\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>este <span class=\"_ _a\"></span>concepto <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>982 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>(Nota <span class=\"_ _7\"></span>17.4), <span class=\"_ _a\"></span>(666 <span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>les <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _7\"></span>de 2023 incluidos en el ep\u00edg<span class=\"ffb\">rafe \u201cProvisiones a largo plazo\u201d). </span> C<span class=\"ls13\">on <span class=\"_ _b\"></span><span class=\"ffb ls0\">el<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>objetivo de <span class=\"_ _b\"></span>incentivar <span class=\"_ _0\"></span>su <span class=\"_ _b\"></span>permanencia, se <span class=\"_ _b\"></span>constituy\u00f3 <span class=\"_ _b\"></span>un incentivo <span class=\"_ _b\"></span>a lar<span class=\"_ _0\"></span>go <span class=\"_ _0\"></span>plazo <span class=\"_ _b\"></span>\u201c2023<span class=\"_ _1\"></span><span class=\"ff3\">-</span>202<span class=\"_ _1\"></span>5\u201d <span class=\"_ _b\"></span>para dire<span class=\"_ _0\"></span>ctivos, </span></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Consejero <span class=\"_ _7\"></span>Delegado<span class=\"_ _1\"></span><span class=\"ff1 ls15\">. <span class=\"_ _7\"></span></span>La <span class=\"_ _7\"></span>ob<span class=\"_ _1\"></span>tenci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>este <span class=\"_ _7\"></span>incentivo <span class=\"_ _7\"></span>pagadero <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>30 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>abril <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2026 estar\u00e1 <span class=\"_ _10\"> </span>supeditada <span class=\"_ _10\"> </span>al <span class=\"_ _12\"> </span>cumplimiento <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>determinados <span class=\"_ _10\"> </span>req<span class=\"_ _0\"></span>uisitos <span class=\"_ _10\"> </span>cumulativos <span class=\"_ _12\"> </span>incl<span class=\"_ _1\"></span>uyendo, <span class=\"_ _12\"> </span>entre <span class=\"_ _10\"> </span>otros: <span class=\"_ _10\"> </span>(i) <span class=\"_ _10\"> </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=\"_ _b\"></span>con <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>EBITDA <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>uda fin<span class=\"_ _0\"></span>anciera <span class=\"_ _b\"></span>ne<span class=\"_ _1\"></span>ta <span class=\"_ _b\"></span>del Grupo<span class=\"_ _0\"></span> al 31 <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>iciembre d<span class=\"_ _0\"></span>e lo<span class=\"_ _0\"></span>s ejerc<span class=\"_ _0\"></span>icios 2023, <span class=\"_ _b\"></span>2024 y <span class=\"_ _0\"></span>2025 y <span class=\"_ _b\"></span>(ii) que <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>miembro<span class=\"_ _1\"></span>s mantengan <span class=\"_ _b\"></span>de forma <span class=\"_ _0\"></span>ininterrumpida su <span class=\"_ _a\"></span>relaci\u00f3n <span class=\"_ _1\"></span>laboral <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>direcci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>asta <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _1\"></span>30 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>abril <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2026 <span class=\"_ _a\"></span>(\u00e9sta <span class=\"_ _1\"></span>incluida). <span class=\"_ _6\"></span>Actualmente, <span class=\"_ _a\"></span>e<span class=\"ls27\">l </span>importe <span class=\"_ _a\"></span>agregado <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>percibir <span class=\"_ _a\"></span>ser\u00e1 <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>1.250 <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>para <span class=\"_ _7\"></span>un <span class=\"_ _a\"></span>cumplimiento <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>bjetivo <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>100%. <span class=\"_ _7\"></span>Si <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>se alcanza <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>objetivo <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>tendr\u00e1n <span class=\"_ _9\"> </span>derecho <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>pe<span class=\"_ _1\"></span>rcepci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>ning\u00fan <span class=\"_ _9\"> </span>importe <span class=\"_ _9\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>incentivo, <span class=\"_ _9\"> </span>salvo <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>indicado <span class=\"_ _8\"> </span>a continuaci\u00f3n. <span class=\"_ _a\"></span>Se <span class=\"_ _a\"></span>prev\u00e9n <span class=\"_ _7\"></span>reglas <span class=\"_ _a\"></span>adicionales <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>situaciones <span class=\"_ _a\"></span>es<span class=\"_ _1\"></span>peciales. <span class=\"_ _a\"></span>Paralelam<span class=\"_ _1\"></span>ente, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>So<span class=\"_ _1\"></span>ciedad <span class=\"_ _a\"></span>dominante ha <span class=\"_ _1\"></span>reconocido <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>miembros <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erech<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>rcibir <span class=\"_ _1\"></span>anticipadamente <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>car\u00e1cter <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ntegrable <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>del citado incentivo, <span class=\"_ _b\"></span>siempre y <span class=\"_ _0\"></span>cuando s<span class=\"_ _0\"></span>e den <span class=\"_ _0\"></span>determinados <span class=\"_ _b\"></span>req<span class=\"_ _1\"></span>uisitos c<span class=\"_ _0\"></span>umulativos, i<span class=\"_ _0\"></span>ncluyendo: <span class=\"_ _b\"></span>(i) el cumplimiento <span class=\"_ _b\"></span>de un <span class=\"_ _9\"> </span>objetivo <span class=\"_ _9\"> </span>econ\u00f3mico <span class=\"_ _9\"> </span>plurianual <span class=\"_ _9\"> </span>relacionado <span class=\"_ _9\"> </span>con <span class=\"_ _9\"></span>el <span class=\"_ _9\"> </span>EBITDA <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>deud<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>financiera <span class=\"_ _9\"> </span>neta <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>Grupo <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>31 <span class=\"_ _9\"> </span>de diciembre <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>jercicios <span class=\"_ _1\"></span>2023 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2024 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>(ii) <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>miembros <span class=\"_ _a\"></span>mantengan <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>forma <span class=\"_ _1\"></span>ininterrumpida <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>relaci\u00f3n laboral <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>direcci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _7\"></span>hasta <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>30 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bril <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2025 <span class=\"_ _a\"></span>(\u00e9sta <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>ncluida). <span class=\"_ _a\"></span>En <span class=\"_ _a\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>caso, <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>impor<span class=\"_ _7\"></span>te agregado <span class=\"_ _6\"></span>m\u00e1ximo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>anticipo <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>pe<span class=\"_ _1\"></span>rcibir <span class=\"_ _7\"></span>ser\u00e1 <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>4<span class=\"_ _1\"></span>17 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros. <span class=\"_ _6\"></span>A <span class=\"_ _6\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2024, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ep\u00edgrafe \u201cProvisiones a<span class=\"_ _1\"></span> largo <span class=\"_ _1\"></span>plazo\u201d <span class=\"_ _1\"></span>incluye <span class=\"_ _1\"></span>una provi<span class=\"_ _1\"></span>si\u00f3n por <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>incentivo a<span class=\"_ _1\"></span> largo <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span><span class=\"ff3\">686 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros. El <span class=\"_ _1\"></span>pago </span>final depender\u00e1 del cumplimiento del plan plurianual. Adicionalmente, <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>Consejero <span class=\"_ _a\"></span>Delegado <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>Subgrupo <span class=\"_ _a\"></span>Primion <span class=\"_ _a\"></span>ti<span class=\"_ _1\"></span>enen <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>compromiso <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>retribuci\u00f3n <span class=\"_ _a\"></span>variable <span class=\"_ _7\"></span>en concepto <span class=\"_ _1\"></span>de incen<span class=\"_ _1\"></span>tivo de <span class=\"_ _1\"></span>retenci\u00f3n, <span class=\"_ _1\"></span>pagadero en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _1\"></span>de de<span class=\"_ _1\"></span>terminados eventos <span class=\"_ _1\"></span>futuros. Al<span class=\"_ _1\"></span> cierre<span class=\"_ _1\"></span> del <span class=\"_ _1\"></span>ejercicio 2024 no se ha registrado importe alguno por este concepto. Otras <span class=\"_ _10\"> </span>provisiones <span class=\"_ _12\"> </span>n<span class=\"_ _1\"></span>o <span class=\"_ _10\"> </span>corrien<span class=\"_ _0\"></span>tes <span class=\"_ _10\"> </span>incluyen <span class=\"_ _10\"> </span>otras <span class=\"_ _10\"> </span>constituidas <span class=\"_ _10\"> </span>por <span class=\"_ _12\"> </span>e<span class=\"_ _1\"></span><span class=\"ls14\">l <span class=\"_ _10\"> </span></span>Subgrupo <span class=\"_ _12\"> </span>Primion <span class=\"_ _10\"> </span>correspondientes <span class=\"_ _10\"> </span>al cumplimiento de <span class=\"_ _0\"></span>determinada<span class=\"ls16\">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.<span class=\"_ _2d\"> </span> 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 2024 y 2023 ha sido el siguiente: Miles de euros 2024<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>Saldo inicial 2.943 2.917 Dotaciones<span class=\"ff1\"> </span>2.455<span class=\"ff1\"> </span>2.037<span class=\"ff1\"> </span>Aplicaciones (2.064) (1.712) Traspasos<span class=\"ff1\"> </span>666<span class=\"ff1 ls0\"> </span>-<span class=\"ff1\"> </span>Reversiones <span class=\"ff1\"> </span>(<span class=\"ls13\">327</span>)<span class=\"ff1\"> </span>(<span class=\"ls13\">314</span>)<span class=\"ff1\"> </span>Diferencias de conversi\u00f3n 45 15 Saldo final<span class=\"ff3\"> </span>3.718<span class=\"ff3\"> </span>2.943<span class=\"ff3\"> </span>      <span class=\"ls0\">Que incluye<span class=\"ff1\"> </span></span>         <span class=\"ls0\">Provisiones para operaciones de tr\u00e1fi<span class=\"_ _0\"></span>co<span class=\"ff1\"> </span></span>1.978<span class=\"ff1\"> </span>1.937<span class=\"ff1\"> </span>         <span class=\"ls0\">Provisiones para contratos onerosos </span>184<span class=\"ls0\"> </span>177<span class=\"ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n medioambient<span class=\"_ _0\"></span>al  </span>2 8          <span class=\"ls0\">Provisi\u00f3n para reestructu<span class=\"_ _0\"></span>raci\u00f3n  </span>50<span class=\"ls0\"> </span>65<span class=\"ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n para jubilaciones <span class=\"ff1\"> </span></span>326<span class=\"ff1 ls0\"> </span>431<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Provisiones para litigios<span class=\"ff1\"> </span></span>196<span class=\"ff1 ls0\"> </span>325<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n para retribuciones a corto plazo </span>982<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<span class=\"_ _0\"></span>\u00e1fico\u201d son: <span class=\"_ _1\"></span><span class=\"ff3\"> </span>Provisiones para operaciones de tr\u00e1fico Miles de euros 202<span class=\"ls0\">4 </span>202<span class=\"ls0\">3 </span>Garant\u00edas ordinarias 800<span class=\"ls0\"> </span>873<span class=\"ls0\"> </span>Rappel 877<span class=\"ls0\"> </span>746<span class=\"ls0\"> </span>Otros 301<span class=\"ls0\"> </span>318<span class=\"ls0\"> </span>Total 1.978 1.937 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=\"ls1a\">).</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=\"ls17\">. <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=\"ls15\">. <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.  A 3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2023<span class=\"_ _1\"></span>, se <span class=\"_ _1\"></span>incluyeron <span class=\"_ _1\"></span>129 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros en <span class=\"_ _1\"></span>cobertura <span class=\"_ _1\"></span>de disputas <span class=\"_ _1\"></span>legales <span class=\"_ _1\"></span>emprendidas <span class=\"_ _1\"></span>por terceros <span class=\"_ _9\"> </span>sobre <span class=\"_ _9\"> </span>deficiencias <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>calidad <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>proyectos <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>construcci\u00f3n <span class=\"_ _9\"> </span>fren<span class=\"_ _1\"></span>te <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>clientes <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>Subgrupo <span class=\"_ _9\"> </span>Primion, quienes <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>vez <span class=\"_ _1\"></span>reclaman <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>Primion <span class=\"_ _a\"></span>como <span class=\"_ _1\"></span>proveedor<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>A <span class=\"_ _1\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2024, <span class=\"_ _1\"></span>no <span class=\"_ _a\"></span>existe <span class=\"_ _1\"></span>provisi\u00f3n <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>este concepto. 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 2024 <span class=\"_ _b\"></span>incl<span class=\"_ _1\"></span>uye <span class=\"_ _b\"></span>una provisi\u00f3n <span class=\"_ _b\"></span>en refer<span class=\"_ _0\"></span>encia <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>procedimient<span class=\"_ _0\"></span>o judicial <span class=\"_ _a\"></span>con <span class=\"_ _1\"></span>diligencias <span class=\"_ _a\"></span>previas <span class=\"_ _1\"></span>n\u00ba <span class=\"_ _a\"></span>3532/2007<span class=\"_ _1\"></span>-K, <span class=\"_ _1\"></span>tramitado <span class=\"_ _a\"></span>ante <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Juzgado <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>Instrucci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>n\u00ba <span class=\"_ _1\"></span>21 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Barcelona, <span class=\"_ _7\"></span><span class=\"ls1b\">el </span>cual <span class=\"_ _6\"></span>fue <span class=\"_ _7\"></span>incoado<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>resultas <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>querella <span class=\"_ _7\"></span>interpuesta <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>Ministerio <span class=\"_ _6\"></span>Fiscal <span class=\"_ _6\"></span>contra <span class=\"_ _7\"></span>11 <span class=\"_ _6\"></span>exdirectivos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>Mutua Universal <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>un <span class=\"_ _7\"></span>fraude <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ultimillonario <span class=\"_ _a\"></span>contra <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Seguridad <span class=\"_ _a\"></span>Social <span class=\"_ _a\"></span>(acusados, <span class=\"_ _a\"></span>entre <span class=\"_ _7\"></span>otros, <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>detraer <span class=\"_ _a\"></span>fondos <span class=\"_ _a\"></span>de car\u00e1cter <span class=\"_ _1\"></span>p\u00fablico <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>aplicaron <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onceder <span class=\"_ _1\"></span>beneficios <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>2.280 <span class=\"_ _1\"></span>empresas <span class=\"_ _1\"></span>entre <span class=\"_ _a\"></span>1998 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2007). <span class=\"_ _a\"></span>En j<span class=\"_ _1\"></span>unio de  2016  la  Sociedad  dominante  junto  al  resto  de  compa\u00f1\u00edas  presuntamente  beneficiadas  por  los  hechos investigados, <span class=\"_ _9\"> </span>fue <span class=\"_ _9\"></span>lla<span class=\"_ _0\"></span>mada <span class=\"_ _9\"> </span>al <span class=\"_ _9\"></span>procedimiento <span class=\"_ _6\"></span>en <span class=\"_ _9\"> </span>calidad <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>pa<span class=\"_ _1\"></span>rt\u00edcipe <span class=\"_ _9\"></span>a <span class=\"_ _6\"></span>t\u00edtulo <span class=\"_ _9\"> </span>lucrativo, <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>haberse <span class=\"_ _6\"></span>beneficiado presuntamente de un total de 373<span class=\"_ _1\"></span> miles de euros. La Sociedad<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dominante, una vez personada mediante designa de <span class=\"_ _a\"></span>abogado <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>procurador, <span class=\"_ _a\"></span>present\u00f3 <span class=\"_ _1\"></span>escrito <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>defensa <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>13 <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>abri<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2017. <span class=\"_ _a\"></span>El <span class=\"_ _1\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>enero <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2022, <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>dict\u00f3 resoluci\u00f3n <span class=\"_ _b\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>que se <span class=\"_ _b\"></span>requer\u00eda <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la S<span class=\"_ _0\"></span>ociedad <span class=\"_ _b\"></span>dominante <span class=\"_ _0\"></span>avalar <span class=\"_ _b\"></span>el i<span class=\"_ _0\"></span>mporte <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>le <span class=\"_ _0\"></span>reclama <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>procedimiento; requerimiento que fue evacuado mediante escrito de 22 de febrero de 2022, aportando aval bancario en garan<span class=\"_ _1\"></span>t\u00eda de la referida <span class=\"_ _0\"></span>cantidad. El 26 d<span class=\"_ _0\"></span>e mayo de 2022, el <span class=\"_ _b\"></span>Ju<span class=\"_ _1\"></span>zgado d<span class=\"_ _0\"></span>e Inst<span class=\"_ _1\"></span>rucci\u00f3n 21 de Bar<span class=\"_ _0\"></span>celona orden\u00f3 <span class=\"_ _0\"></span>la remisi\u00f3n del procedimiento <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>Audiencia <span class=\"_ _7\"></span>Pro<span class=\"_ _1\"></span>vincial <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>Barcelona <span class=\"_ _6\"></span>para <span class=\"_ _7\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>enjuiciamiento, <span class=\"_ _6\"></span>dando <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>finalizada <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>fase intermedia <span class=\"_ _1\"></span>del mismo. <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>procedimiento <span class=\"_ _1\"></span>se tu<span class=\"_ _1\"></span>rn\u00f3 a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Secci\u00f3n Nov<span class=\"_ _1\"></span>ena de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Audiencia <span class=\"_ _1\"></span>Provincial <span class=\"_ _1\"></span>y po<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>Diligencia de <span class=\"_ _0\"></span>Ordenaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>14 <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>julio <span class=\"_ _b\"></span>de 20<span class=\"_ _0\"></span>22 <span class=\"_ _b\"></span>se inco\u00f3 <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>Rollo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Proced<span class=\"_ _1\"></span>imiento <span class=\"_ _b\"></span>Abreviado <span class=\"_ _0\"></span>85/2022. <span class=\"_ _b\"></span>Finalmente, e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>fecha 15 de julio <span class=\"_ _0\"></span>de 2024, <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e dict\u00f3 A<span class=\"_ _b\"></span>uto<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>admisi\u00f3n de pr<span class=\"_ _0\"></span>uebas, p<span class=\"_ _0\"></span>or medio del <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ual tambi\u00e9n s<span class=\"_ _0\"></span>e requiri\u00f3 <span class=\"_ _0\"></span>al Letrado <span class=\"_ _0\"></span>de la Administraci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Justicia <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>fijara <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>inicio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>sesiones <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>Juici<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>Oral; <span class=\"_ _a\"></span>se\u00f1alamiento que <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>eguir\u00eda <span class=\"_ _b\"></span>todav\u00eda <span class=\"_ _b\"></span>pendiente <span class=\"_ _b\"></span>a fecha <span class=\"_ _c\"></span>de ho<span class=\"_ _0\"></span>y<span class=\"_ _1\"></span><span class=\"ls17\">. <span class=\"_ _b\"></span><span class=\"ls0\">Al <span class=\"_ _b\"></span>cierre<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ejercicio <span class=\"_ _0\"></span>2024 <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>2023 <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _c\"></span>pro<span class=\"_ _1\"></span>visionado <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>sciende </span></span>a <span class=\"ls0\">185 miles de euros. </span>Finalmente, el s<span class=\"_ _0\"></span>aldo <span class=\"_ _0\"></span>corriente a <span class=\"_ _0\"></span>31 d<span class=\"_ _0\"></span>e diciembre <span class=\"_ _0\"></span>de 20<span class=\"_ _0\"></span>24 y 2023 <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ncluye <span class=\"ls13\">11<span class=\"_ _0\"></span><span class=\"ls0\"> miles <span class=\"_ _b\"></span>de euros en <span class=\"_ _0\"></span>cobertura de <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>stes </span></span>legales <span class=\"_ _a\"></span>estimados <span class=\"_ _a\"></span>remanentes <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>reclamaciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>anteriores <span class=\"_ _a\"></span>minoritarios <span class=\"_ _a\"></span>de Primion <span class=\"_ _1\"></span>Technology ante <span class=\"_ _1\"></span>el Tribunal <span class=\"_ _1\"></span>Regional <span class=\"_ _1\"></span>de Stuttgart, <span class=\"_ _1\"></span>tras el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>de un <span class=\"_ _1\"></span>derecho de <span class=\"_ _1\"></span>adquisici\u00f3n forzosa del porcentaje restante o \u201cSqueeze<span class=\"_ _1\"></span><span class=\"ff3\">-</span>out\u201d, a cambio de una justa <span class=\"ff3\">com<span class=\"_ _1\"></span>pensaci\u00f3n de efectivo. <span class=\"ls22\">En</span> 2023 se <span class=\"_ _1\"></span>realizaron </span>pagos <span class=\"_ _b\"></span>por i<span class=\"_ _0\"></span>mporte <span class=\"_ _b\"></span>de 8 <span class=\"_ _c\"></span>miles d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>euros. De <span class=\"_ _c\"></span>acuerdo<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>normativa <span class=\"_ _b\"></span>legal <span class=\"_ _b\"></span>alemana, <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>Sociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _b\"></span>deber\u00e1 asumir <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>costes <span class=\"_ _1\"></span>legales <span class=\"_ _1\"></span>generados <span class=\"_ _1\"></span>(incluso <span class=\"_ _1\"></span>si l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>cantidad de <span class=\"_ _1\"></span>justa <span class=\"_ _1\"></span>compensaci\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>aumentada por el Tribunal). M\u00e1s adelante se facilita informaci\u00f3n adicional respecto a di<span class=\"_ _0\"></span>chas reclamaciones.<span class=\"_ _1\"></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=\"_ _8\"> </span>estimar <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>declinatoria <span class=\"_ _8\"> </span>solicitando <span class=\"_ _8\"> </span>que <span class=\"_ _9\"> </span>di<span class=\"_ _1\"></span>rectamente <span class=\"_ _9\"> </span>lo <span class=\"_ _8\"> </span>resuelva  la <span class=\"_ _9\"> </span>Audiencia <span class=\"_ _8\"> </span>Provincial <span class=\"_ _9\"> </span>o <span class=\"_ _d\"> </span>bien <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>par<span class=\"_ _a\"></span>te <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 Di<span class=\"ls0\">ligencia de <span class=\"_ _1\"></span>Ordenaci\u00f3n de fecha <span class=\"_ _1\"></span>19 de junio <span class=\"_ _1\"></span>de 2023. <span class=\"_ _a\"></span>En 2024, tras h<span class=\"_ _1\"></span>aberse convocado Audiencia Previa<span class=\"_ _1\"></span> para </span>el <span class=\"_ _a\"></span>8 <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>octubre <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>2024, <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>nueva <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>olicitud <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>abogado <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>contraparte <span class=\"_ _a\"></span>(alegando <span class=\"_ _a\"></span>problemas<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>salud), <span class=\"_ _7\"></span>se volvi\u00f3 a suspender <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a misma <span class=\"_ _0\"></span>volvi\u00e9ndose a citar a <span class=\"_ _0\"></span>las partes, <span class=\"_ _0\"></span>mediante Diligencia <span class=\"_ _0\"></span>de Ordenaci\u00f3n <span class=\"_ _0\"></span>de misma <span class=\"_ _0\"></span>fecha, para <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>celebraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>audiencia <span class=\"_ _a\"></span>previa <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>12 <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>marzo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>2<span class=\"_ _1\"></span>025. <span class=\"_ _a\"></span>Consideramos <span class=\"_ _7\"></span>remota <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>posibilidad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>un desenlace adverso.  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<span class=\"_ _1\"></span><span class=\"ls15\">, </span>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=\"_ _a\"></span>No existe una in<span class=\"_ _1\"></span>dicaci\u00f3n de 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=\"_ _7\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _6\"></span>escrito <span class=\"_ _6\"></span>por <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>perito <span class=\"_ _9\"></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=\"_ _8\"> </span>caso,  el <span class=\"_ _8\"> </span>Tribunal <span class=\"_ _d\"> </span>aprobar\u00e1 <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>importe  d<span class=\"_ _0\"></span>esembolsado <span class=\"_ _8\"> </span>p<span class=\"_ _a\"></span>or  la <span class=\"_ _8\"> </span>Sociedad dominante<span class=\"ls17\">. </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>4, <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=\"_ _7\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2<span class=\"_ _1\"></span>023 <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<span class=\"_ _1\"></span> 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.<span class=\"_ _2d\"> </span>El Grupo, al<span class=\"_ _1\"></span> 31 <span class=\"_ _1\"></span>de diciembre de 20<span class=\"_ _1\"></span>24, tiene <span class=\"_ _1\"></span>registradas provisiones<span class=\"_ _1\"></span> <span class=\"ls13\">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><span class=\"ls13\">37</span> <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _a\"></span><span class=\"ffb\">en <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201c<span class=\"_ _1\"></span></span>Provisiones <span class=\"_ _a\"></span>no <span class=\"_ _7\"></span>corrientes<span class=\"ffb ls1a\">\u201d <span class=\"_ _7\"></span></span>(8 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span><span class=\"ls1b\">de </span>euros <span class=\"_ _a\"></span><span class=\"ls13\">al <span class=\"_ _a\"></span></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2023) <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>(ii) <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2 <span class=\"_ _a\"></span><span class=\"ffb\">mil<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cProvisiones <span class=\"_ _1\"></span>corrientes\u201d <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span></span>8 <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de euros al 31 de diciembre de 2023<span class=\"ls1a\">) </span>(Notas 3.l y 14). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "14. <span class=\"_ _1a\"> </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 2024 <span class=\"ls16\">y </span></span>20<span class=\"ls0\">23 ha sido el siguiente:<span class=\"_ _2d\"> </span></span>Miles de euros 2024<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>Saldo inicial 1.208 623<span class=\"ls0\"> </span>Dotaciones<span class=\"ff1\"> </span>395<span class=\"ff1 ls0\"> </span>634<span class=\"ff1 ls0\"> </span>Traspasos<span class=\"ff1\"> </span>(666)<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>Reversiones <span class=\"ff1\"> </span>(29)<span class=\"ff1\"> </span>(50)<span class=\"ff1\"> </span>Diferencias de conversi\u00f3n 4 1 Saldo final<span class=\"ff3\"> </span>912<span class=\"ff3 ls0\"> </span>1.208<span class=\"ff3\"> </span>      <span class=\"ls0\">Que incluye<span class=\"ff1\"> </span></span>         <span class=\"ls0\">Provisi\u00f3n medioambient<span class=\"_ _0\"></span>al <span class=\"ff1\"> </span></span>37<span class=\"ff1 ls0\"> </span>8<span class=\"ff1\"> </span>         <span class=\"ls0\">Provisi\u00f3n para costes de restituci\u00f3n<span class=\"ff1\"> </span></span>70<span class=\"ff1 ls0\"> </span>64<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n para retribuciones a largo plazo<span class=\"ff1\"> </span></span>686<span class=\"ff1 ls0\"> </span>988<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Otras provisiones no cor<span class=\"_ _0\"></span>rientes </span>119<span class=\"ls0\"> </span>148<span class=\"ls0\"> </span>Medioambiental<span class=\"ls17\">. <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=\"_ _2d\"> </span>Restituci\u00f3n<span class=\"ls15\">. <span class=\"_ _a\"></span></span>Incluye <span class=\"_ _1\"></span><span class=\"ls13\">70</span> <span class=\"_ _1\"></span>miles de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>(64 <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>2023<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=\"_ _2d\"> </span>Provisi\u00f3n para retribuciones a largo plazo. En <span class=\"_ _a\"></span>julio <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>022, <span class=\"_ _a\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>objetivo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>incentivar <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>permanencia <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>rsonal <span class=\"_ _1\"></span>clave <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>SIA <span class=\"_ _a\"></span>Vendon<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>(Nota <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>.2.), <span class=\"_ _a\"></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>diciembr<span class=\"_ _1\"></span>e de lo<span class=\"_ _0\"></span>s ejercicios 2022, <span class=\"_ _0\"></span>2023 y <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>024 y (i<span class=\"_ _0\"></span>i) que el<span class=\"_ _b\"></span> personal <span class=\"_ _1\"></span>mantenga <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma 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>Ven<span class=\"_ _1\"></span>don hasta <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>30 d<span class=\"_ _1\"></span>e a<span class=\"_ _1\"></span>bril 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=\"_ _9\"> </span>percibir <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>dicho <span class=\"_ _6\"></span>personal <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>lave <span class=\"_ _7\"></span>ser\u00e1 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></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>24, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cProvisiones <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>orto <span class=\"_ _a\"></span>plazo\u201d <span class=\"_ _a\"></span>incluye una <span class=\"_ _a\"></span>provisi\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>este <span class=\"_ _a\"></span>concepto <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>982 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>(Nota <span class=\"_ _7\"></span>17.4), <span class=\"_ _a\"></span>(666 <span class=\"_ _a\"></span>mi<span class=\"_ _a\"></span>les <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _7\"></span>de 2023 incluidos en el ep\u00edg<span class=\"ffb\">rafe \u201cProvisiones a largo plazo\u201d). </span> C<span class=\"ls13\">on <span class=\"_ _b\"></span><span class=\"ffb ls0\">el<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>objetivo de <span class=\"_ _b\"></span>incentivar <span class=\"_ _0\"></span>su <span class=\"_ _b\"></span>permanencia, se <span class=\"_ _b\"></span>constituy\u00f3 <span class=\"_ _b\"></span>un incentivo <span class=\"_ _b\"></span>a lar<span class=\"_ _0\"></span>go <span class=\"_ _0\"></span>plazo <span class=\"_ _b\"></span>\u201c2023<span class=\"_ _1\"></span><span class=\"ff3\">-</span>202<span class=\"_ _1\"></span>5\u201d <span class=\"_ _b\"></span>para dire<span class=\"_ _0\"></span>ctivos, </span></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Consejero <span class=\"_ _7\"></span>Delegado<span class=\"_ _1\"></span><span class=\"ff1 ls15\">. <span class=\"_ _7\"></span></span>La <span class=\"_ _7\"></span>ob<span class=\"_ _1\"></span>tenci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>este <span class=\"_ _7\"></span>incentivo <span class=\"_ _7\"></span>pagadero <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>30 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>abril <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2026 estar\u00e1 <span class=\"_ _10\"> </span>supeditada <span class=\"_ _10\"> </span>al <span class=\"_ _12\"> </span>cumplimiento <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>determinados <span class=\"_ _10\"> </span>req<span class=\"_ _0\"></span>uisitos <span class=\"_ _10\"> </span>cumulativos <span class=\"_ _12\"> </span>incl<span class=\"_ _1\"></span>uyendo, <span class=\"_ _12\"> </span>entre <span class=\"_ _10\"> </span>otros: <span class=\"_ _10\"> </span>(i) <span class=\"_ _10\"> </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=\"_ _b\"></span>con <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>EBITDA <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>uda fin<span class=\"_ _0\"></span>anciera <span class=\"_ _b\"></span>ne<span class=\"_ _1\"></span>ta <span class=\"_ _b\"></span>del Grupo<span class=\"_ _0\"></span> al 31 <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>iciembre d<span class=\"_ _0\"></span>e lo<span class=\"_ _0\"></span>s ejerc<span class=\"_ _0\"></span>icios 2023, <span class=\"_ _b\"></span>2024 y <span class=\"_ _0\"></span>2025 y <span class=\"_ _b\"></span>(ii) que <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>miembro<span class=\"_ _1\"></span>s mantengan <span class=\"_ _b\"></span>de forma <span class=\"_ _0\"></span>ininterrumpida su <span class=\"_ _a\"></span>relaci\u00f3n <span class=\"_ _1\"></span>laboral <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>direcci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>asta <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _1\"></span>30 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>abril <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2026 <span class=\"_ _a\"></span>(\u00e9sta <span class=\"_ _1\"></span>incluida). <span class=\"_ _6\"></span>Actualmente, <span class=\"_ _a\"></span>e<span class=\"ls27\">l </span>importe <span class=\"_ _a\"></span>agregado <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>percibir <span class=\"_ _a\"></span>ser\u00e1 <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>1.250 <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>para <span class=\"_ _7\"></span>un <span class=\"_ _a\"></span>cumplimiento <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>bjetivo <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>100%. <span class=\"_ _7\"></span>Si <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>se alcanza <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>objetivo <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>tendr\u00e1n <span class=\"_ _9\"> </span>derecho <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>pe<span class=\"_ _1\"></span>rcepci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>ning\u00fan <span class=\"_ _9\"> </span>importe <span class=\"_ _9\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>incentivo, <span class=\"_ _9\"> </span>salvo <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>indicado <span class=\"_ _8\"> </span>a continuaci\u00f3n. <span class=\"_ _a\"></span>Se <span class=\"_ _a\"></span>prev\u00e9n <span class=\"_ _7\"></span>reglas <span class=\"_ _a\"></span>adicionales <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>situaciones <span class=\"_ _a\"></span>es<span class=\"_ _1\"></span>peciales. <span class=\"_ _a\"></span>Paralelam<span class=\"_ _1\"></span>ente, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>So<span class=\"_ _1\"></span>ciedad <span class=\"_ _a\"></span>dominante ha <span class=\"_ _1\"></span>reconocido <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>miembros <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erech<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>rcibir <span class=\"_ _1\"></span>anticipadamente <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>car\u00e1cter <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>rei<span class=\"_ _1\"></span>ntegrable <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>del citado incentivo, <span class=\"_ _b\"></span>siempre y <span class=\"_ _0\"></span>cuando s<span class=\"_ _0\"></span>e den <span class=\"_ _0\"></span>determinados <span class=\"_ _b\"></span>req<span class=\"_ _1\"></span>uisitos c<span class=\"_ _0\"></span>umulativos, i<span class=\"_ _0\"></span>ncluyendo: <span class=\"_ _b\"></span>(i) el cumplimiento <span class=\"_ _b\"></span>de un <span class=\"_ _9\"> </span>objetivo <span class=\"_ _9\"> </span>econ\u00f3mico <span class=\"_ _9\"> </span>plurianual <span class=\"_ _9\"> </span>relacionado <span class=\"_ _9\"> </span>con <span class=\"_ _9\"></span>el <span class=\"_ _9\"> </span>EBITDA <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>deud<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>financiera <span class=\"_ _9\"> </span>neta <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>Grupo <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>31 <span class=\"_ _9\"> </span>de diciembre <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>jercicios <span class=\"_ _1\"></span>2023 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2024 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>(ii) <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>miembros <span class=\"_ _a\"></span>mantengan <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>forma <span class=\"_ _1\"></span>ininterrumpida <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>relaci\u00f3n laboral <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>direcci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _7\"></span>hasta <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>30 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>bril <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2025 <span class=\"_ _a\"></span>(\u00e9sta <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>ncluida). <span class=\"_ _a\"></span>En <span class=\"_ _a\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>caso, <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>impor<span class=\"_ _7\"></span>te agregado <span class=\"_ _6\"></span>m\u00e1ximo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>anticipo <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>pe<span class=\"_ _1\"></span>rcibir <span class=\"_ _7\"></span>ser\u00e1 <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>4<span class=\"_ _1\"></span>17 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros. <span class=\"_ _6\"></span>A <span class=\"_ _6\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2024, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ep\u00edgrafe \u201cProvisiones a<span class=\"_ _1\"></span> largo <span class=\"_ _1\"></span>plazo\u201d <span class=\"_ _1\"></span>incluye <span class=\"_ _1\"></span>una provi<span class=\"_ _1\"></span>si\u00f3n por <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>incentivo a<span class=\"_ _1\"></span> largo <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span><span class=\"ff3\">686 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros. El <span class=\"_ _1\"></span>pago </span>final depender\u00e1 del cumplimiento del plan plurianual. Adicionalmente, <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>Consejero <span class=\"_ _a\"></span>Delegado <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>Subgrupo <span class=\"_ _a\"></span>Primion <span class=\"_ _a\"></span>ti<span class=\"_ _1\"></span>enen <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>compromiso <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>retribuci\u00f3n <span class=\"_ _a\"></span>variable <span class=\"_ _7\"></span>en concepto <span class=\"_ _1\"></span>de incen<span class=\"_ _1\"></span>tivo de <span class=\"_ _1\"></span>retenci\u00f3n, <span class=\"_ _1\"></span>pagadero en <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _1\"></span>de de<span class=\"_ _1\"></span>terminados eventos <span class=\"_ _1\"></span>futuros. Al<span class=\"_ _1\"></span> cierre<span class=\"_ _1\"></span> del <span class=\"_ _1\"></span>ejercicio 2024 no se ha registrado importe alguno por este concepto. Otras <span class=\"_ _10\"> </span>provisiones <span class=\"_ _12\"> </span>n<span class=\"_ _1\"></span>o <span class=\"_ _10\"> </span>corrien<span class=\"_ _0\"></span>tes <span class=\"_ _10\"> </span>incluyen <span class=\"_ _10\"> </span>otras <span class=\"_ _10\"> </span>constituidas <span class=\"_ _10\"> </span>por <span class=\"_ _12\"> </span>e<span class=\"_ _1\"></span><span class=\"ls14\">l <span class=\"_ _10\"> </span></span>Subgrupo <span class=\"_ _12\"> </span>Primion <span class=\"_ _10\"> </span>correspondientes <span class=\"_ _10\"> </span>al cumplimiento de <span class=\"_ _0\"></span>determinada<span class=\"ls16\">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.<span class=\"_ _2d\"> </span>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 2024 y 2023 ha sido el siguiente: Miles de euros 2024<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>Saldo inicial 2.943 2.917 Dotaciones<span class=\"ff1\"> </span>2.455<span class=\"ff1\"> </span>2.037<span class=\"ff1\"> </span>Aplicaciones (2.064) (1.712) Traspasos<span class=\"ff1\"> </span>666<span class=\"ff1 ls0\"> </span>-<span class=\"ff1\"> </span>Reversiones <span class=\"ff1\"> </span>(<span class=\"ls13\">327</span>)<span class=\"ff1\"> </span>(<span class=\"ls13\">314</span>)<span class=\"ff1\"> </span>Diferencias de conversi\u00f3n 45 15 Saldo final<span class=\"ff3\"> </span>3.718<span class=\"ff3\"> </span>2.943<span class=\"ff3\"> </span>      <span class=\"ls0\">Que incluye<span class=\"ff1\"> </span></span>         <span class=\"ls0\">Provisiones para operaciones de tr\u00e1fi<span class=\"_ _0\"></span>co<span class=\"ff1\"> </span></span>1.978<span class=\"ff1\"> </span>1.937<span class=\"ff1\"> </span>         <span class=\"ls0\">Provisiones para contratos onerosos </span>184<span class=\"ls0\"> </span>177<span class=\"ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n medioambient<span class=\"_ _0\"></span>al  </span>2 8          <span class=\"ls0\">Provisi\u00f3n para reestructu<span class=\"_ _0\"></span>raci\u00f3n  </span>50<span class=\"ls0\"> </span>65<span class=\"ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n para jubilaciones <span class=\"ff1\"> </span></span>326<span class=\"ff1 ls0\"> </span>431<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Provisiones para litigios<span class=\"ff1\"> </span></span>196<span class=\"ff1 ls0\"> </span>325<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n para retribuciones a corto plazo </span>982<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<span class=\"_ _0\"></span>\u00e1fico\u201d son: <span class=\"_ _1\"></span><span class=\"ff3\"> </span>Provisiones para operaciones de tr\u00e1fico Miles de euros 202<span class=\"ls0\">4 </span>202<span class=\"ls0\">3 </span>Garant\u00edas ordinarias 800<span class=\"ls0\"> </span>873<span class=\"ls0\"> </span>Rappel 877<span class=\"ls0\"> </span>746<span class=\"ls0\"> </span>Otros 301<span class=\"ls0\"> </span>318<span class=\"ls0\"> </span>Total 1.978 1.937 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=\"ls1a\">).</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=\"ls17\">. <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=\"ls15\">. <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.  A 3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2023<span class=\"_ _1\"></span>, se <span class=\"_ _1\"></span>incluyeron <span class=\"_ _1\"></span>129 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros en <span class=\"_ _1\"></span>cobertura <span class=\"_ _1\"></span>de disputas <span class=\"_ _1\"></span>legales <span class=\"_ _1\"></span>emprendidas <span class=\"_ _1\"></span>por terceros <span class=\"_ _9\"> </span>sobre <span class=\"_ _9\"> </span>deficiencias <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>calidad <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>proyectos <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>construcci\u00f3n <span class=\"_ _9\"> </span>fren<span class=\"_ _1\"></span>te <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>clientes <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>Subgrupo <span class=\"_ _9\"> </span>Primion, quienes <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>vez <span class=\"_ _1\"></span>reclaman <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>Primion <span class=\"_ _a\"></span>como <span class=\"_ _1\"></span>proveedor<span class=\"_ _1\"></span>. <span class=\"_ _a\"></span>A <span class=\"_ _1\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2024, <span class=\"_ _1\"></span>no <span class=\"_ _a\"></span>existe <span class=\"_ _1\"></span>provisi\u00f3n <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>este concepto. 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 2024 <span class=\"_ _b\"></span>incl<span class=\"_ _1\"></span>uye <span class=\"_ _b\"></span>una provisi\u00f3n <span class=\"_ _b\"></span>en refer<span class=\"_ _0\"></span>encia <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>procedimient<span class=\"_ _0\"></span>o judicial <span class=\"_ _a\"></span>con <span class=\"_ _1\"></span>diligencias <span class=\"_ _a\"></span>previas <span class=\"_ _1\"></span>n\u00ba <span class=\"_ _a\"></span>3532/2007<span class=\"_ _1\"></span>-K, <span class=\"_ _1\"></span>tramitado <span class=\"_ _a\"></span>ante <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Juzgado <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>Instrucci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>n\u00ba <span class=\"_ _1\"></span>21 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Barcelona, <span class=\"_ _7\"></span><span class=\"ls1b\">el </span>cual <span class=\"_ _6\"></span>fue <span class=\"_ _7\"></span>incoado<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>resultas <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>querella <span class=\"_ _7\"></span>interpuesta <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>Ministerio <span class=\"_ _6\"></span>Fiscal <span class=\"_ _6\"></span>contra <span class=\"_ _7\"></span>11 <span class=\"_ _6\"></span>exdirectivos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>Mutua Universal <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>un <span class=\"_ _7\"></span>fraude <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ultimillonario <span class=\"_ _a\"></span>contra <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Seguridad <span class=\"_ _a\"></span>Social <span class=\"_ _a\"></span>(acusados, <span class=\"_ _a\"></span>entre <span class=\"_ _7\"></span>otros, <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>detraer <span class=\"_ _a\"></span>fondos <span class=\"_ _a\"></span>de car\u00e1cter <span class=\"_ _1\"></span>p\u00fablico <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>aplicaron <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onceder <span class=\"_ _1\"></span>beneficios <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>2.280 <span class=\"_ _1\"></span>empresas <span class=\"_ _1\"></span>entre <span class=\"_ _a\"></span>1998 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2007). <span class=\"_ _a\"></span>En j<span class=\"_ _1\"></span>unio de  2016  la  Sociedad  dominante  junto  al  resto  de  compa\u00f1\u00edas  presuntamente  beneficiadas  por  los  hechos investigados, <span class=\"_ _9\"> </span>fue <span class=\"_ _9\"></span>lla<span class=\"_ _0\"></span>mada <span class=\"_ _9\"> </span>al <span class=\"_ _9\"></span>procedimiento <span class=\"_ _6\"></span>en <span class=\"_ _9\"> </span>calidad <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>pa<span class=\"_ _1\"></span>rt\u00edcipe <span class=\"_ _9\"></span>a <span class=\"_ _6\"></span>t\u00edtulo <span class=\"_ _9\"> </span>lucrativo, <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>haberse <span class=\"_ _6\"></span>beneficiado presuntamente de un total de 373<span class=\"_ _1\"></span> miles de euros. La Sociedad<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dominante, una vez personada mediante designa de <span class=\"_ _a\"></span>abogado <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>procurador, <span class=\"_ _a\"></span>present\u00f3 <span class=\"_ _1\"></span>escrito <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>defensa <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>13 <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>abri<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2017. <span class=\"_ _a\"></span>El <span class=\"_ _1\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>enero <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2022, <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>dict\u00f3 resoluci\u00f3n <span class=\"_ _b\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>que se <span class=\"_ _b\"></span>requer\u00eda <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la S<span class=\"_ _0\"></span>ociedad <span class=\"_ _b\"></span>dominante <span class=\"_ _0\"></span>avalar <span class=\"_ _b\"></span>el i<span class=\"_ _0\"></span>mporte <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>le <span class=\"_ _0\"></span>reclama <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>procedimiento; requerimiento que fue evacuado mediante escrito de 22 de febrero de 2022, aportando aval bancario en garan<span class=\"_ _1\"></span>t\u00eda de la referida <span class=\"_ _0\"></span>cantidad. El 26 d<span class=\"_ _0\"></span>e mayo de 2022, el <span class=\"_ _b\"></span>Ju<span class=\"_ _1\"></span>zgado d<span class=\"_ _0\"></span>e Inst<span class=\"_ _1\"></span>rucci\u00f3n 21 de Bar<span class=\"_ _0\"></span>celona orden\u00f3 <span class=\"_ _0\"></span>la remisi\u00f3n del procedimiento <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>Audiencia <span class=\"_ _7\"></span>Pro<span class=\"_ _1\"></span>vincial <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>Barcelona <span class=\"_ _6\"></span>para <span class=\"_ _7\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>enjuiciamiento, <span class=\"_ _6\"></span>dando <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>finalizada <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>fase intermedia <span class=\"_ _1\"></span>del mismo. <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>procedimiento <span class=\"_ _1\"></span>se tu<span class=\"_ _1\"></span>rn\u00f3 a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Secci\u00f3n Nov<span class=\"_ _1\"></span>ena de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Audiencia <span class=\"_ _1\"></span>Provincial <span class=\"_ _1\"></span>y po<span class=\"_ _a\"></span>r <span class=\"_ _1\"></span>Diligencia de <span class=\"_ _0\"></span>Ordenaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>14 <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>julio <span class=\"_ _b\"></span>de 20<span class=\"_ _0\"></span>22 <span class=\"_ _b\"></span>se inco\u00f3 <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>Rollo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Proced<span class=\"_ _1\"></span>imiento <span class=\"_ _b\"></span>Abreviado <span class=\"_ _0\"></span>85/2022. <span class=\"_ _b\"></span>Finalmente, e<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>fecha 15 de julio <span class=\"_ _0\"></span>de 2024, <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e dict\u00f3 A<span class=\"_ _b\"></span>uto<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>admisi\u00f3n de pr<span class=\"_ _0\"></span>uebas, p<span class=\"_ _0\"></span>or medio del <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ual tambi\u00e9n s<span class=\"_ _0\"></span>e requiri\u00f3 <span class=\"_ _0\"></span>al Letrado <span class=\"_ _0\"></span>de la Administraci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Justicia <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>fijara <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>inicio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>sesiones <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>Juici<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>Oral; <span class=\"_ _a\"></span>se\u00f1alamiento que <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>eguir\u00eda <span class=\"_ _b\"></span>todav\u00eda <span class=\"_ _b\"></span>pendiente <span class=\"_ _b\"></span>a fecha <span class=\"_ _c\"></span>de ho<span class=\"_ _0\"></span>y<span class=\"_ _1\"></span><span class=\"ls17\">. <span class=\"_ _b\"></span><span class=\"ls0\">Al <span class=\"_ _b\"></span>cierre<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ejercicio <span class=\"_ _0\"></span>2024 <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>2023 <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _c\"></span>pro<span class=\"_ _1\"></span>visionado <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>sciende </span></span>a <span class=\"ls0\">185 miles de euros. </span>Finalmente, el s<span class=\"_ _0\"></span>aldo <span class=\"_ _0\"></span>corriente a <span class=\"_ _0\"></span>31 d<span class=\"_ _0\"></span>e diciembre <span class=\"_ _0\"></span>de 20<span class=\"_ _0\"></span>24 y 2023 <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ncluye <span class=\"ls13\">11<span class=\"_ _0\"></span><span class=\"ls0\"> miles <span class=\"_ _b\"></span>de euros en <span class=\"_ _0\"></span>cobertura de <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>stes </span></span>legales <span class=\"_ _a\"></span>estimados <span class=\"_ _a\"></span>remanentes <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>reclamaciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>anteriores <span class=\"_ _a\"></span>minoritarios <span class=\"_ _a\"></span>de Primion <span class=\"_ _1\"></span>Technology ante <span class=\"_ _1\"></span>el Tribunal <span class=\"_ _1\"></span>Regional <span class=\"_ _1\"></span>de Stuttgart, <span class=\"_ _1\"></span>tras el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>de un <span class=\"_ _1\"></span>derecho de <span class=\"_ _1\"></span>adquisici\u00f3n forzosa del porcentaje restante o \u201cSqueeze<span class=\"_ _1\"></span><span class=\"ff3\">-</span>out\u201d, a cambio de una justa <span class=\"ff3\">com<span class=\"_ _1\"></span>pensaci\u00f3n de efectivo. <span class=\"ls22\">En</span> 2023 se <span class=\"_ _1\"></span>realizaron </span>pagos <span class=\"_ _b\"></span>por i<span class=\"_ _0\"></span>mporte <span class=\"_ _b\"></span>de 8 <span class=\"_ _c\"></span>miles d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>euros. De <span class=\"_ _c\"></span>acuerdo<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>normativa <span class=\"_ _b\"></span>legal <span class=\"_ _b\"></span>alemana, <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>Sociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _b\"></span>deber\u00e1 asumir <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>costes <span class=\"_ _1\"></span>legales <span class=\"_ _1\"></span>generados <span class=\"_ _1\"></span>(incluso <span class=\"_ _1\"></span>si l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>cantidad de <span class=\"_ _1\"></span>justa <span class=\"_ _1\"></span>compensaci\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>aumentada por el Tribunal). M\u00e1s adelante se facilita informaci\u00f3n adicional respecto a di<span class=\"_ _0\"></span>chas reclamaciones.<span class=\"_ _1\"></span> El Grupo, al<span class=\"_ _1\"></span> 31 <span class=\"_ _1\"></span>de diciembre de 20<span class=\"_ _1\"></span>24, tiene <span class=\"_ _1\"></span>registradas provisiones<span class=\"_ _1\"></span> <span class=\"ls13\">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><span class=\"ls13\">37</span> <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _a\"></span><span class=\"ffb\">en <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201c<span class=\"_ _1\"></span></span>Provisiones <span class=\"_ _a\"></span>no <span class=\"_ _7\"></span>corrientes<span class=\"ffb ls1a\">\u201d <span class=\"_ _7\"></span></span>(8 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span><span class=\"ls1b\">de </span>euros <span class=\"_ _a\"></span><span class=\"ls13\">al <span class=\"_ _a\"></span></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2023) <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>(ii) <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2 <span class=\"_ _a\"></span><span class=\"ffb\">mil<span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cProvisiones <span class=\"_ _1\"></span>corrientes\u201d <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span></span>8 <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de euros al 31 de diciembre de 2023<span class=\"ls1a\">) </span>(Notas 3.l y 14). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "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=\"_ _8\"> </span>estimar <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>declinatoria <span class=\"_ _8\"> </span>solicitando <span class=\"_ _8\"> </span>que <span class=\"_ _9\"> </span>di<span class=\"_ _1\"></span>rectamente <span class=\"_ _9\"> </span>lo <span class=\"_ _8\"> </span>resuelva  la <span class=\"_ _9\"> </span>Audiencia <span class=\"_ _8\"> </span>Provincial <span class=\"_ _9\"> </span>o <span class=\"_ _d\"> </span>bien <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>par<span class=\"_ _a\"></span>te <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 Di<span class=\"ls0\">ligencia de <span class=\"_ _1\"></span>Ordenaci\u00f3n de fecha <span class=\"_ _1\"></span>19 de junio <span class=\"_ _1\"></span>de 2023. <span class=\"_ _a\"></span>En 2024, tras h<span class=\"_ _1\"></span>aberse convocado Audiencia Previa<span class=\"_ _1\"></span> para </span>el <span class=\"_ _a\"></span>8 <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>octubre <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>2024, <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>nueva <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>olicitud <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>abogado <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>contraparte <span class=\"_ _a\"></span>(alegando <span class=\"_ _a\"></span>problemas<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>salud), <span class=\"_ _7\"></span>se volvi\u00f3 a suspender <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a misma <span class=\"_ _0\"></span>volvi\u00e9ndose a citar a <span class=\"_ _0\"></span>las partes, <span class=\"_ _0\"></span>mediante Diligencia <span class=\"_ _0\"></span>de Ordenaci\u00f3n <span class=\"_ _0\"></span>de misma <span class=\"_ _0\"></span>fecha, para <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>celebraci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>audiencia <span class=\"_ _a\"></span>previa <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>12 <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>marzo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>2<span class=\"_ _1\"></span>025. <span class=\"_ _a\"></span>Consideramos <span class=\"_ _7\"></span>remota <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>posibilidad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>un desenlace adverso.  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<span class=\"_ _1\"></span><span class=\"ls15\">, </span>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=\"_ _a\"></span>No existe una in<span class=\"_ _1\"></span>dicaci\u00f3n de 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=\"_ _7\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _6\"></span>escrito <span class=\"_ _6\"></span>por <span class=\"_ _9\"></span>el <span class=\"_ _7\"></span>perito <span class=\"_ _9\"></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=\"_ _8\"> </span>caso,  el <span class=\"_ _8\"> </span>Tribunal <span class=\"_ _d\"> </span>aprobar\u00e1 <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>importe  d<span class=\"_ _0\"></span>esembolsado <span class=\"_ _8\"> </span>p<span class=\"_ _a\"></span>or  la <span class=\"_ _8\"> </span>Sociedad dominante<span class=\"ls17\">. </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>4, <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=\"_ _7\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2<span class=\"_ _1\"></span>023 <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<span class=\"_ _1\"></span> 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.<span class=\"_ _2d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "15<span class=\"ls17\">. </span> <span class=\"_ _f\"> </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>2024 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2023, <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: 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).  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, <span class=\"_ _1\"></span>incumplimiento<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. Deudas a 31.12.2024 Corrientes No corrientes 2024<span class=\"ls0\"> </span>Saldo al 31.12.2024 2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>Total no corrientes Financiaci\u00f3n Intereses devengados 58<span class=\"ls0\"> </span>58<span class=\"ls0\"> </span>- - - Pr\u00e9stamos 19.493 7.908 7.7<span class=\"ls13\">19</span> 3.866 11.585 P\u00f3lizas de cr\u00e9dito - - - - - Gastos de formalizaci\u00f3n     <span class=\"ls0\">de deudas  </span>(10) (4) (4) (2) (6) Total 19.541 7.962 7.715 3.864 11.5<span class=\"ls1b\">79</span> 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 Tras las amorti<span class=\"_ _0\"></span>zaciones realizadas (8.423 <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros en <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>4), su saldo <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>gregado a <span class=\"_ _b\"></span>31 de diciembre de 2<span class=\"_ _0\"></span>024 asciende <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span><span class=\"ls13\">19.</span>493 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros, <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>stando <span class=\"_ _7\"></span>clasificados<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>7.9<span class=\"ls13\">08</span> <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>1<span class=\"_ _1\"></span>1.5<span class=\"ls13\">85</span> <span class=\"_ _7\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>a <span class=\"_ _9\"></span>corto <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>largo <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>2023, <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 27.916 <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 <span class=\"ls13\">8.</span>422 <span class=\"ls16\">y </span>19.494 miles de euros a corto y largo plazo, respectivamente. Los gastos de formalizaci\u00f3n ascienden <span class=\"_ _0\"></span>a <span class=\"ls1b\">10<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=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>(misma <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ifra <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>023) <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>han <span class=\"_ _a\"></span>dispuesto <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=\"_ _a\"></span>2024<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>A <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de diciembre de 2023, el import<span class=\"_ _0\"></span>e dispuesto fue de 6.398 miles de euros<span class=\"ls15\">. </span>Devengan un tipo de<span class=\"_ _0\"></span> inter\u00e9s variable que, a<span class=\"_ _0\"></span> cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>t\u00faa en <span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>rno <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>3,91%. <span class=\"_ _1\"></span>Asimismo, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>paga <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>comisi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>disponibilidad <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe no 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=\"ls1b\">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=\"ls13\">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>4 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>023<span class=\"ls17\">, <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 <span class=\"_ _0\"></span>cierre de los ejercicios 20<span class=\"_ _1\"></span>24 y 2023<span class=\"ls1a\">).</span> Asimismo, tanto al 3<span class=\"_ _1\"></span>1 de diciembre de <span class=\"_ _1\"></span>2024, c<span class=\"_ _1\"></span>omo al 31 de diciembre de 2<span class=\"_ _1\"></span>023<span class=\"ls17\">, <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=\"ls13\">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>descuento<span class=\"_ _1\"></span> <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 2024 y 2023, 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=\"_ _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. 16. <span class=\"_ _1a\"> </span>Otros pasivos La composici\u00f3n de los saldos de este cap\u00edtulo de los balances de situaci\u00f3n consolidados e<span class=\"_ _0\"></span>s:<span class=\"_ _1\"></span> Miles de euros 20<span class=\"ls0\">24 </span>20<span class=\"ls0\">23 </span>No corrientes- Pasivos por arrendamiento (Nota 6) 5.414<span class=\"ls0\"> </span>5.518 \u201cEarn out\u201d <span class=\"ff3\"> </span>- 1.460 Anticipos financieros reintegrables (Nota 13.1) 740<span class=\"ls0\"> </span>434<span class=\"ls0\"> </span>Otros (Nota 3.j) 491<span class=\"ls0\"> </span>569<span class=\"ls0\"> </span>6.645<span class=\"ls0\"> </span>7.981 Corrientes, otras deudas corrientes- Pasivos por arrendamiento (Nota 6)  2.909<span class=\"ls0\"> </span>2.542 \u201cEarn out\u201d<span class=\"ff3\"> </span>953<span class=\"ls0\"> </span>1.424 Anticipos financieros reintegrables (Nota 13.1) 164<span class=\"ls0\"> </span>129<span class=\"ls0\"> </span>4.026 4.095 Corrientes, acreedores comerciales y otras-<span class=\"ff3\"> </span>Administraciones P\u00fablicas (Nota 23.3) 4.496 3.983 Acreedores por compras o servicios  18.4<span class=\"ls1b\">38</span> 21.496 Remuneraciones pendientes de pago y otros  5.754 5.294 Otros acreedores 1.148 970<span class=\"ls0\"> </span>29.836 31.743 \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 por importe total de 6.296 miles de euros. El movimiento del ejercicio 2023 fue 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 <span class=\"ls13\">21)</span> (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=\"_ _2d\"> </span> El movimiento del ejercicio 2024 es el siguiente: Total  Saldo a 31 de diciembre de 2023 2.884  Rec\u00e1lculo Ascaso Factory, S.L.U. (Nota 21) (<span class=\"ls13\">659</span>)  Gastos financieros (Nota 22) 228<span class=\"ls0\"> </span> Earn Out pagado (1.500)  Saldo a 31 de diciembre de 2024 953<span class=\"ls0\"> </span>En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>024 <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>han<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pagado<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>1.500 <span class=\"_ _0\"></span><span class=\"ffb\">miles <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _b\"></span>de \u201c<span class=\"ff3\">Earn <span class=\"_ _b\"></span>O<span class=\"ls13\">ut</span>, (2.144 <span class=\"_ _b\"></span>miles d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>euros <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>ejercicio <span class=\"_ _b\"></span>2023)<span class=\"_ _1\"></span>. </span></span>En <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio 20<span class=\"_ _1\"></span>24, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>re-estimado las <span class=\"_ _1\"></span>cifras <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pagar <span class=\"_ _1\"></span>minorando <span class=\"_ _a\"></span>la cuenta <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pagar <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>anterior <span class=\"_ _1\"></span>accionista <span class=\"_ _1\"></span>de Ascaso Factory, <span class=\"_ _b\"></span>S.L.U en <span class=\"_ _0\"></span>659 <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>les d<span class=\"_ _0\"></span>e eu<span class=\"_ _0\"></span>ros <span class=\"ffb\">con <span class=\"_ _b\"></span>contrapartida \u201cIngresos <span class=\"_ _0\"></span>Financieros\u201d <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _0\"></span>de r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>sultados.<span class=\"ff3\"> </span></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=\"_ _1\"></span>ejercicios, <span class=\"_ _1\"></span>se re<span class=\"ls0\">-estimaron <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>cifras <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>pagar. <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>este <span class=\"_ _a\"></span>sentido, <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>increment\u00f3 <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>deuda <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>pagar <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>anteriores <span class=\"_ _1\"></span>accionistas <span class=\"_ _a\"></span>de </span>SIA Vendon en 763 miles de euros co<span class=\"_ _0\"></span>n contrapartida \u201cGastos Financieros\u201d de la cuenta<span class=\"_ _0\"></span> de resultados. Asimismo, se <span class=\"_ _6\"></span>disminuy\u00f3 <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>cuenta <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>pagar <span class=\"_ _6\"></span>al <span class=\"_ _7\"></span>an<span class=\"_ _1\"></span>terior <span class=\"_ _7\"></span>accionista <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>Ascaso <span class=\"_ _7\"></span>Fa<span class=\"_ _1\"></span>ctory, <span class=\"_ _7\"></span>S.L.U. <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>2.508 <span class=\"_ _6\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _7\"></span>con contrapartida \u201cIngresos Financieros\u201d de la cuenta de resultados. <span class=\"ff3\"> </span>A 31 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _1\"></span>de 2024, <span class=\"_ _1\"></span>el importe total <span class=\"_ _1\"></span>asciende a <span class=\"_ _a\"></span><span class=\"ls13\">953</span> miles <span class=\"_ _1\"></span>de euros <span class=\"_ _1\"></span>que est\u00e1n <span class=\"_ _1\"></span>clasificados en s<span class=\"_ _1\"></span>u totalidad a <span class=\"ls0\">corto plazo. </span>A 31 <span class=\"_ _1\"></span>de di<span class=\"_ _1\"></span>ciembre de 202<span class=\"_ _1\"></span>3, el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>total ascen<span class=\"_ _1\"></span>d\u00eda a <span class=\"_ _1\"></span>2.884 miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros de <span class=\"_ _1\"></span>los cuales, 1.4<span class=\"_ _1\"></span>60 <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros estaban clasificados a largo plazo y 1.424 miles de euros a corto plazo. 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=\"ls1b\">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=\"ls17\">. </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 <span class=\"_ _7\"></span>2024 <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _6\"></span>dominante <span class=\"_ _7\"></span>ha <span class=\"_ _6\"></span>recibido <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>C.D.T.I <span class=\"_ _6\"></span>anticipos <span class=\"_ _6\"></span>financieros <span class=\"_ _7\"></span>reintegrables <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>545 miles de euros. En 2023, la Sociedad dominante no recibi\u00f3 del C.D.T<span class=\"_ _1\"></span>.I. anticipos financiero<span class=\"_ _0\"></span>s reintegrables.<span class=\"_ _2d\"> </span>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>2024<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 2024 Corrientes No corrientes Saldo al 31.12.2024 2025<span class=\"ls0\"> </span>2<span class=\"ls13\">026</span> 2027<span class=\"ls0\"> </span>202<span class=\"ls0\">8 <span class=\"ls19\">y </span></span>siguientes Total  Anticipos reintegrables 904<span class=\"ls0\"> </span>164<span class=\"ls0\"> </span>154<span class=\"ls0\"> </span>11<span class=\"ls0\">5 </span>47<span class=\"ls0\">1 </span>740<span class=\"ls0\"> </span>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>129<span class=\"ls0\"> </span>140<span class=\"ls0\"> </span>84<span class=\"ls0\"> </span>210<span class=\"ls0\"> </span>434<span class=\"ls0\"> </span>Informaci\u00f3n sobre el periodo medio de pago a proveedores. Disposici\u00f3n adicional <span class=\"fff\">tercera. \u201cDeber de </span>informaci\u00f3n\u201d de la Ley 15/2010, de 5 de julio<span class=\"ff1\"> </span>y de la Ley 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 <span class=\"_ _1\"></span>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>:<span class=\"_ _2d\"> </span> <div class=\"c wf1 hcd gs1e5\"><div class=\"t m0 xed h7b ycd ff3 fs0 fc0 sc0 ls13 ws0\">20<span class=\"ls0\">24 </span></div></div><div class=\"c wf2 hcd gs1e6\"><div class=\"t m0 xed h7b ycd ff3 fs0 fc0 sc0 ls13 ws0\">20<span class=\"ls0\">23 </span></div></div><div class=\"c wf3 hcd gs1e7\"><div class=\"t m0 x3e h2 ycd ff1 fs0 fc0 sc0 ls0 ws0\">D\u00edas </div></div><div class=\"c wf3 hcd gs1e8\"><div class=\"t m0 x3e h7b ycd ff3 fs0 fc0 sc0 ls17 ws0\">  <span class=\"ls0\">Periodo medio de pago a proveedores  </span></div></div><div class=\"c wf4 hcd gs1e9\"><div class=\"t m0 x22 h7b ycd ff3 fs0 fc0 sc0 ls0 ws0\">77,37 </div></div><div class=\"c wf5 hcd gs1ea\"><div class=\"t m0 x22 h7b ycd ff3 fs0 fc0 sc0 ls0 ws0\">78,91 </div></div><div class=\"c wf3 hd5 gs1eb\"><div class=\"t m0 x3e h7b y68f ff3 fs0 fc0 sc0 ls17 ws0\">  <span class=\"ls0\">Ratio de operaciones pagadas (*) </span></div></div><div class=\"c wf4 hd5 gs1ec\"><div class=\"t m0 x22 h7b y68f ff3 fs0 fc0 sc0 ls0 ws0\">80,76 </div></div><div class=\"c wf5 hd5 gs1ed\"><div class=\"t m0 x22 h7b y68f ff3 fs0 fc0 sc0 ls0 ws0\">83,30 </div></div><div class=\"c wf3 hcd gs1ee\"><div class=\"t m0 x3e h7b ycd ff3 fs0 fc0 sc0 ls17 ws0\">  <span class=\"ls0\">Ratio de operaciones pendientes de pago </span></div></div><div class=\"c wf4 hcd gs1ef\"><div class=\"t m0 x22 h7b ycd ff3 fs0 fc0 sc0 ls0 ws0\">57,97 </div></div><div class=\"c wf5 hcd gs1f0\"><div class=\"t m0 x22 h7b ycd ff3 fs0 fc0 sc0 ls0 ws0\">55,75 </div></div><div class=\"c wf3 hcd gs1f1\"><div class=\"t m0 x3e h2 ycd ff1 fs0 fc0 sc0 ls0 ws0\">Miles de euros<span class=\"ff3\"> </span></div></div><div class=\"c wf3 hd5 gs1f2\"><div class=\"t m0 x3e h7b y68f ff3 fs0 fc0 sc0 ls0 ws0\">Total pagos realizados (miles de euros) </div></div><div class=\"c wf4 hd5 gs1f3\"><div class=\"t m0 xc1 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">64.382 </div></div><div class=\"c wf5 hd5 gs1f4\"><div class=\"t m0 xc1 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">73.234 </div></div><div class=\"c wf3 hcd gs1f5\"><div class=\"t m0 x3e h7b ycd ff3 fs0 fc0 sc0 ls0 ws0\">Total pagos pendientes (miles de euros) </div></div><div class=\"c wf4 hcd gs1f6\"><div class=\"t m0 xc1 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">11.277 </div></div><div class=\"c wf5 hcd gs1f7\"><div class=\"t m0 xc1 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">13.870 </div></div><div class=\"c wf3 hb6 gs1f8\"><div class=\"t m0 x3e h7b y695 ff3 fs0 fc0 sc0 ls0 ws0\">Volumen monetario de facturas pagadas en un periodo inferior al </div><div class=\"t m0 x3e h7b y2fd ff3 fs0 fc0 sc0 ls0 ws0\">m\u00e1ximo establecido en la normativa de morosidad </div></div><div class=\"c wf4 hb6 gs1f9\"><div class=\"t m0 xc1 h7b y2fd ff3 fs0 fc0 sc0 ls0 ws0\">18.283 </div></div><div class=\"c wf5 hb6 gs1fa\"><div class=\"t m0 xc1 h7b y2fd ff3 fs0 fc0 sc0 ls0 ws0\">25.536 </div></div><div class=\"c wf3 h86 gs1fb\"><div class=\"t m0 x3e h7b y2f6 ff3 fs0 fc0 sc0 ls0 ws0\">% que representan los pagos inferiores a dicho m\u00e1ximo sobre el </div><div class=\"t m0 x3e h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">total de los pagos realizados </div></div><div class=\"c wf4 h86 gs1fc\"><div class=\"t m0 x26 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">28,40% </div></div><div class=\"c wf5 h86 gs1fd\"><div class=\"t m0 x26 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">34,87% </div></div><div class=\"c wf3 hcd gs1fe\"><div class=\"t m0 x3e h2 ycd ff1 fs0 fc0 sc0 ls0 ws0\">N\u00famero de facturas </div></div><div class=\"c wf3 h9b gs1ff\"><div class=\"t m0 x3e h7b y455 ff3 fs0 fc0 sc0 ls0 ws0\">Facturas pagadas en un periodo inferior al m\u00e1ximo establecido </div><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">en la normativa de morosidad </div></div><div class=\"c wf4 h9b gs200\"><div class=\"t m0 x22 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">9,362 </div></div><div class=\"c wf5 h9b gs201\"><div class=\"t m0 xc1 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">10.009 </div></div><div class=\"c wf3 hcd gs202\"><div class=\"t m0 x3e h7b ycd ff3 fs0 fc0 sc0 ls0 ws0\">% sobre el total de facturas </div></div><div class=\"c wf4 hcd gs203\"><div class=\"t m0 x26 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">47,91% </div></div><div class=\"c wf5 hcd gs204\"><div class=\"t m0 x26 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">52,20% </div></div><div class=\"c w38 h25 gs205\"><div class=\"t m0 xe5 h7b y5d8 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x89 h2c y1bd ff3 fs6 fc0 sc0 ls0 ws0\">(*) <span class=\"_ _10\"> </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 </div><div class=\"t m0 xf8 h2c y698 ff3 fs6 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xf8 h2c y608 ff3 fs6 fc0 sc0 ls0 ws0\">de <span class=\"_ _12\"> </span>cob<span class=\"_ _0\"></span>ro <span class=\"_ _12\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"> </span>su<span class=\"_ _0\"></span>s <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _26\"> </span>ir\u00e1 <span class=\"_ _26\"> </span>reduciendo<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>el <span class=\"_ _26\"> </span>per\u00edodo <span class=\"_ _26\"> </span>medio <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>pago <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>sus </div><div class=\"t m0 xf8 h2c y699 ff3 fs6 fc0 sc0 ls0 ws0\">proveedore<span class=\"_ _0\"></span>s. <span class=\"_ _26\"> </span>Aproximadamente, <span class=\"_ _26\"> </span>un <span class=\"_ _12\"> </span>45<span class=\"ls29\">% <span class=\"_ _26\"> </span><span class=\"lsb\">de <span class=\"_ _12\"> </span></span></span>sus <span class=\"_ _26\"> </span>pagos <span class=\"_ _26\"> </span>a <span class=\"_ _12\"> </span>proveedo<span class=\"_ _0\"></span>res <span class=\"_ _26\"> </span>son </div><div class=\"t m0 xf8 h2c y69a ff3 fs6 fc0 sc0 ls0 ws0\">realizados mediante confirming. Cabe resaltar <span class=\"_ _1\"></span>asimismo que <span class=\"_ _1\"></span>el confirming nunca </div><div class=\"t m0 xf8 h2c y69b ff3 fs6 fc0 sc0 ls0 ws0\">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. </div><div class=\"t m0 xe5 h7b y23d ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xe5 h7b y23e ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xe5 h7b y23f ff3 fs0 fc0 sc0 ls0 ws0\">comerciales por deudas con suministradores de bienes y ser<span class=\"_ _0\"></span>vicios<span class=\"_ _1\"></span>. </div><div class=\"t m0 xe5 h7b y390 ff3 fs0 fc0 sc0 ls0 ws0\">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> </div><div class=\"t m0 xe5 h7b y241 ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xe5 h7b y242 ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xe5 h7b y243 ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xe5 h7b y244 ff3 fs0 fc0 sc0 ls0 ws0\">(operaci\u00f3n).<span class=\"_ _2d\"> </span>  </div><div class=\"t m0 xe5 h7b y352 ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xe5 h7b y323 ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xe5 h7b y324 ff3 fs0 fc0 sc0 ls0 ws0\">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. </div><div class=\"t m0 xe5 h7b y325 ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xe5 h7b y326 ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xe5 h7b y69c ff3 fs0 fc0 sc0 ls0 ws0\">este descuento a la Sociedad dominante.<span class=\"_ _2d\"> </span>  </div><div class=\"t m0 xe5 h7b y354 ff3 fs0 fc0 sc0 ls0 ws0\">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>24 <span class=\"_ _a\"></span>ascend\u00edan <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>4.700 </div><div class=\"t m0 xe5 h7b y355 ff3 fs0 fc0 sc0 ls0 ws0\">mil<span class=\"ls1b\">es<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os que <span class=\"_ _1\"></span><span class=\"ls13\">83</span>7 <span class=\"_ _1\"></span>hab\u00edan<span class=\"_ _1\"></span> sido <span class=\"_ _1\"></span>adquiridos <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>mismas <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>al c<span class=\"_ _1\"></span>ierre del<span class=\"_ _1\"></span> ejercicio <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23: 5<span class=\"_ _1\"></span>.181 <span class=\"_ _1\"></span><span class=\"ls19\">y <span class=\"ls13\">1.<span class=\"ls1b\">556</span></span></span> </div><div class=\"t m0 xe5 h7b y69d ff3 fs0 fc0 sc0 ls0 ws0\">mil<span class=\"ls1b\">es<span class=\"_ _1\"></span></span> de euros<span class=\"ls15\">, </span>respectivamente<span class=\"ls1a\">).</span> </div><div class=\"t m0 xe5 h7b y357 ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xe5 h7b y69e ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xe5 h7b y69f ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xe5 h7b y6a0 ff3 fs0 fc0 sc0 ls0 ws0\">pago por las mismas.<span class=\"_ _2d\"> </span> </div></div>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>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ocumentos 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>inmoviliz<span class=\"_ _1\"></span>aciones <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>dep\u00f3sitos, <span class=\"_ _9\"> </span>otras <span class=\"_ _8\"> </span>garant\u00edas <span class=\"_ _9\"> </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>entidades <span class=\"_ _1\"></span>financieras.<span class=\"_ _1\"></span> <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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "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>2024 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2023, <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: 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).  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, <span class=\"_ _1\"></span>incumplimiento<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. Deudas a 31.12.2024 Corrientes No corrientes 2024<span class=\"ls0\"> </span>Saldo al 31.12.2024 2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>Total no corrientes Financiaci\u00f3n Intereses devengados 58<span class=\"ls0\"> </span>58<span class=\"ls0\"> </span>- - - Pr\u00e9stamos 19.493 7.908 7.7<span class=\"ls13\">19</span> 3.866 11.585 P\u00f3lizas de cr\u00e9dito - - - - - Gastos de formalizaci\u00f3n     <span class=\"ls0\">de deudas  </span>(10) (4) (4) (2) (6) Total 19.541 7.962 7.715 3.864 11.5<span class=\"ls1b\">79</span> 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 Tras las amorti<span class=\"_ _0\"></span>zaciones realizadas (8.423 <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros en <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>4), su saldo <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>gregado a <span class=\"_ _b\"></span>31 de diciembre de 2<span class=\"_ _0\"></span>024 asciende <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span><span class=\"ls13\">19.</span>493 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros, <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>stando <span class=\"_ _7\"></span>clasificados<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>7.9<span class=\"ls13\">08</span> <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>1<span class=\"_ _1\"></span>1.5<span class=\"ls13\">85</span> <span class=\"_ _7\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>a <span class=\"_ _9\"></span>corto <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>largo <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>2023, <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 27.916 <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 <span class=\"ls13\">8.</span>422 <span class=\"ls16\">y </span>19.494 miles de euros a corto y largo plazo, respectivamente. Los gastos de formalizaci\u00f3n ascienden <span class=\"_ _0\"></span>a <span class=\"ls1b\">10<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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-28": {
   "value": "16. <span class=\"_ _1a\"> </span>Otros pasivos La composici\u00f3n de los saldos de este cap\u00edtulo de los balances de situaci\u00f3n consolidados e<span class=\"_ _0\"></span>s:<span class=\"_ _1\"></span> Miles de euros 20<span class=\"ls0\">24 </span>20<span class=\"ls0\">23 </span>No corrientes- Pasivos por arrendamiento (Nota 6) 5.414<span class=\"ls0\"> </span>5.518 \u201cEarn out\u201d <span class=\"ff3\"> </span>- 1.460 Anticipos financieros reintegrables (Nota 13.1) 740<span class=\"ls0\"> </span>434<span class=\"ls0\"> </span>Otros (Nota 3.j) 491<span class=\"ls0\"> </span>569<span class=\"ls0\"> </span>6.645<span class=\"ls0\"> </span>7.981 Corrientes, otras deudas corrientes- Pasivos por arrendamiento (Nota 6)  2.909<span class=\"ls0\"> </span>2.542 \u201cEarn out\u201d<span class=\"ff3\"> </span>953<span class=\"ls0\"> </span>1.424 Anticipos financieros reintegrables (Nota 13.1) 164<span class=\"ls0\"> </span>129<span class=\"ls0\"> </span>4.026 4.095 Corrientes, acreedores comerciales y otras-<span class=\"ff3\"> </span>Administraciones P\u00fablicas (Nota 23.3) 4.496 3.983 Acreedores por compras o servicios  18.4<span class=\"ls1b\">38</span> 21.496 Remuneraciones pendientes de pago y otros  5.754 5.294 Otros acreedores 1.148 970<span class=\"ls0\"> </span>29.836 31.743 \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 por importe total de 6.296 miles de euros. El movimiento del ejercicio 2023 fue 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 <span class=\"ls13\">21)</span> (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=\"_ _2d\"> </span>El movimiento del ejercicio 2024 es el siguiente: Total  Saldo a 31 de diciembre de 2023 2.884  Rec\u00e1lculo Ascaso Factory, S.L.U. (Nota 21) (<span class=\"ls13\">659</span>)  Gastos financieros (Nota 22) 228<span class=\"ls0\"> </span> Earn Out pagado (1.500)  Saldo a 31 de diciembre de 2024 953<span class=\"ls0\"> </span>En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>024 <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>han<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pagado<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>1.500 <span class=\"_ _0\"></span><span class=\"ffb\">miles <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _b\"></span>de \u201c<span class=\"ff3\">Earn <span class=\"_ _b\"></span>O<span class=\"ls13\">ut</span>, (2.144 <span class=\"_ _b\"></span>miles d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>euros <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>ejercicio <span class=\"_ _b\"></span>2023)<span class=\"_ _1\"></span>. </span></span>En <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio 20<span class=\"_ _1\"></span>24, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>re-estimado las <span class=\"_ _1\"></span>cifras <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pagar <span class=\"_ _1\"></span>minorando <span class=\"_ _a\"></span>la cuenta <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pagar <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>anterior <span class=\"_ _1\"></span>accionista <span class=\"_ _1\"></span>de Ascaso Factory, <span class=\"_ _b\"></span>S.L.U en <span class=\"_ _0\"></span>659 <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>les d<span class=\"_ _0\"></span>e eu<span class=\"_ _0\"></span>ros <span class=\"ffb\">con <span class=\"_ _b\"></span>contrapartida \u201cIngresos <span class=\"_ _0\"></span>Financieros\u201d <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _0\"></span>de r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>sultados.<span class=\"ff3\"> </span></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=\"_ _1\"></span>ejercicios, <span class=\"_ _1\"></span>se re<span class=\"ls0\">-estimaron <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>cifras <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>pagar. <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>este <span class=\"_ _a\"></span>sentido, <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>increment\u00f3 <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>deuda <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>pagar <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>anteriores <span class=\"_ _1\"></span>accionistas <span class=\"_ _a\"></span>de </span>SIA Vendon en 763 miles de euros co<span class=\"_ _0\"></span>n contrapartida \u201cGastos Financieros\u201d de la cuenta<span class=\"_ _0\"></span> de resultados. Asimismo, se <span class=\"_ _6\"></span>disminuy\u00f3 <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>cuenta <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>pagar <span class=\"_ _6\"></span>al <span class=\"_ _7\"></span>an<span class=\"_ _1\"></span>terior <span class=\"_ _7\"></span>accionista <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>Ascaso <span class=\"_ _7\"></span>Fa<span class=\"_ _1\"></span>ctory, <span class=\"_ _7\"></span>S.L.U. <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>2.508 <span class=\"_ _6\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _7\"></span>con contrapartida \u201cIngresos Financieros\u201d de la cuenta de resultados. <span class=\"ff3\"> </span>A 31 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _1\"></span>de 2024, <span class=\"_ _1\"></span>el importe total <span class=\"_ _1\"></span>asciende a <span class=\"_ _a\"></span><span class=\"ls13\">953</span> miles <span class=\"_ _1\"></span>de euros <span class=\"_ _1\"></span>que est\u00e1n <span class=\"_ _1\"></span>clasificados en s<span class=\"_ _1\"></span>u totalidad a <span class=\"ls0\">corto plazo. </span>A 31 <span class=\"_ _1\"></span>de di<span class=\"_ _1\"></span>ciembre de 202<span class=\"_ _1\"></span>3, el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>total ascen<span class=\"_ _1\"></span>d\u00eda a <span class=\"_ _1\"></span>2.884 miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros de <span class=\"_ _1\"></span>los cuales, 1.4<span class=\"_ _1\"></span>60 <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros estaban clasificados a largo plazo y 1.424 miles de euros a corto plazo. 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=\"ls1b\">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=\"ls17\">. </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 <span class=\"_ _7\"></span>2024 <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _6\"></span>dominante <span class=\"_ _7\"></span>ha <span class=\"_ _6\"></span>recibido <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>C.D.T.I <span class=\"_ _6\"></span>anticipos <span class=\"_ _6\"></span>financieros <span class=\"_ _7\"></span>reintegrables <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>545 miles de euros. En 2023, la Sociedad dominante no recibi\u00f3 del C.D.T<span class=\"_ _1\"></span>.I. anticipos financiero<span class=\"_ _0\"></span>s reintegrables.<span class=\"_ _2d\"> </span>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>2024<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 2024 Corrientes No corrientes Saldo al 31.12.2024 2025<span class=\"ls0\"> </span>2<span class=\"ls13\">026</span> 2027<span class=\"ls0\"> </span>202<span class=\"ls0\">8 <span class=\"ls19\">y </span></span>siguientes Total  Anticipos reintegrables 904<span class=\"ls0\"> </span>164<span class=\"ls0\"> </span>154<span class=\"ls0\"> </span>11<span class=\"ls0\">5 </span>47<span class=\"ls0\">1 </span>740<span class=\"ls0\"> </span>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>129<span class=\"ls0\"> </span>140<span class=\"ls0\"> </span>84<span class=\"ls0\"> </span>210<span class=\"ls0\"> </span>434<span class=\"ls0\"> </span>Informaci\u00f3n sobre el periodo medio de pago a proveedores. Disposici\u00f3n adicional <span class=\"fff\">tercera. \u201cDeber de </span>informaci\u00f3n\u201d de la Ley 15/2010, de 5 de julio<span class=\"ff1\"> </span>y de la Ley 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 <span class=\"_ _1\"></span>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>:<span class=\"_ _2d\"> </span>20<span class=\"ls0\">24 </span>20<span class=\"ls0\">23 </span>D\u00edas   <span class=\"ls0\">Periodo medio de pago a proveedores  </span>77,37 78,91   <span class=\"ls0\">Ratio de operaciones pagadas (*) </span>80,76 83,30   <span class=\"ls0\">Ratio de operaciones pendientes de pago </span>57,97 55,75 Miles de euros<span class=\"ff3\"> </span>Total pagos realizados (miles de euros) 64.382 73.234 Total pagos pendientes (miles de euros) 11.277 13.870 Volumen monetario de facturas pagadas en un periodo inferior al m\u00e1ximo establecido en la normativa de morosidad 18.283 25.536 % que representan los pagos inferiores a dicho m\u00e1ximo sobre el total de los pagos realizados 28,40% 34,87% N\u00famero de facturas Facturas pagadas en un periodo inferior al m\u00e1ximo establecido en la normativa de morosidad 9,362 10.009 % sobre el total de facturas 47,91% 52,20% (*) <span class=\"_ _10\"> </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=\"_ _12\"> </span>cob<span class=\"_ _0\"></span>ro <span class=\"_ _12\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"> </span>su<span class=\"_ _0\"></span>s <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _26\"> </span>ir\u00e1 <span class=\"_ _26\"> </span>reduciendo<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>el <span class=\"_ _26\"> </span>per\u00edodo <span class=\"_ _26\"> </span>medio <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>pago <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>sus proveedore<span class=\"_ _0\"></span>s. <span class=\"_ _26\"> </span>Aproximadamente, <span class=\"_ _26\"> </span>un <span class=\"_ _12\"> </span>45<span class=\"ls29\">% <span class=\"_ _26\"> </span><span class=\"lsb\">de <span class=\"_ _12\"> </span></span></span>sus <span class=\"_ _26\"> </span>pagos <span class=\"_ _26\"> </span>a <span class=\"_ _12\"> </span>proveedo<span class=\"_ _0\"></span>res <span class=\"_ _26\"> </span>son 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=\"_ _2d\"> </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.<span class=\"_ _2d\"> </span>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>24 <span class=\"_ _a\"></span>ascend\u00edan <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>4.700 mil<span class=\"ls1b\">es<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os que <span class=\"_ _1\"></span><span class=\"ls13\">83</span>7 <span class=\"_ _1\"></span>hab\u00edan<span class=\"_ _1\"></span> sido <span class=\"_ _1\"></span>adquiridos <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>mismas <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>al c<span class=\"_ _1\"></span>ierre del<span class=\"_ _1\"></span> ejercicio <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23: 5<span class=\"_ _1\"></span>.181 <span class=\"_ _1\"></span><span class=\"ls19\">y <span class=\"ls13\">1.<span class=\"ls1b\">556</span></span></span> mil<span class=\"ls1b\">es<span class=\"_ _1\"></span></span> de euros<span class=\"ls15\">, </span>respectivamente<span class=\"ls1a\">).</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.<span class=\"_ _2d\"> </span>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>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ocumentos 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>inmoviliz<span class=\"_ _1\"></span>aciones <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>dep\u00f3sitos, <span class=\"_ _9\"> </span>otras <span class=\"_ _8\"> </span>garant\u00edas <span class=\"_ _9\"> </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>entidades <span class=\"_ _1\"></span>financieras.<span class=\"_ _1\"></span> <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.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "<div class=\"c we2 h9f gs1b2\"><div class=\"t m0 x3e h2 yc6 ff1 fs0 fc0 sc0 ls0 ws0\">No corrientes- </div></div><div class=\"c we2 ha0 gs1b3\"><div class=\"t m0 x3e h7b ya1 ff3 fs0 fc0 sc0 ls0 ws0\">Pasivos por arrendamiento (Nota 6) </div><div class=\"t m0 x3e h7b y641 ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w5f ha0 gs1b4\"><div class=\"t m0 x42 h7b ya1 ff3 fs0 fc0 sc0 ls13 ws0\">5.414<span class=\"ls0\"> </span></div></div><div class=\"c w60 ha0 gs1b5\"><div class=\"t m0 x42 h7b ya1 ff3 fs0 fc0 sc0 ls0 ws0\">5.518 </div></div><div class=\"c we2 h9f gs1b6\"><div class=\"t m0 x3e h7b yc6 ffb fs0 fc0 sc0 ls0 ws0\">\u201cEarn out\u201d <span class=\"ff3\"> </span></div></div><div class=\"c w5f h9f gs1b7\"><div class=\"t m0 x2d h7b yc6 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w60 h9f gs1b8\"><div class=\"t m0 x42 h7b yc6 ff3 fs0 fc0 sc0 ls0 ws0\">1.460 </div></div><div class=\"c we2 h9f gs1b9\"><div class=\"t m0 x3e h7b yc6 ff3 fs0 fc0 sc0 ls0 ws0\">Anticipos financieros reintegrables (Nota 13.1) </div><div class=\"t m0 x3e h7b y644 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3e h7b y645 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3e h7b y646 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3e h7b y647 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3e h7b y648 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3e h7b y649 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3e h7b y64a ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3e h7b y64b ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3e h7b y64c ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3e h7b y64d ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w5f h9f gs1ba\"><div class=\"t m0 xf h7b yc6 ff3 fs0 fc0 sc0 ls13 ws0\">740<span class=\"ls0\"> </span></div></div><div class=\"c w60 h9f gs1bb\"><div class=\"t m0 xf h7b yc6 ff3 fs0 fc0 sc0 ls13 ws0\">434<span class=\"ls0\"> </span></div></div><div class=\"c we2 ha0 gs1bc\"><div class=\"t m0 x3e h7b ya1 ff3 fs0 fc0 sc0 ls0 ws0\">Otros (Nota 3.j) </div></div><div class=\"c w5f ha0 gs1bd\"><div class=\"t m0 xf h7b ya1 ff3 fs0 fc0 sc0 ls13 ws0\">491<span class=\"ls0\"> </span></div></div><div class=\"c w60 ha0 gs1be\"><div class=\"t m0 xf h7b ya1 ff3 fs0 fc0 sc0 ls13 ws0\">569<span class=\"ls0\"> </span></div></div><div class=\"c w5f hca gs1bf\"><div class=\"t m0 x42 h2 y9e ff1 fs0 fc0 sc0 ls13 ws0\">6.645<span class=\"ls0\"> </span></div></div><div class=\"c w60 hca gs1c0\"><div class=\"t m0 x42 h2 y9e ff1 fs0 fc0 sc0 ls0 ws0\">7.981 </div></div><div class=\"c w38 h25 gs1c6\"><div class=\"t m0 xe5 h2 y65b ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xe5 h2 y2c1 fff fs0 fc0 sc0 ls0 ws0\">\u201cEarn Out\u201d <span class=\"ff1\"> </span></div><div class=\"t m0 xe5 h7b y65c ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xe5 h7b y65d ff3 fs0 fc0 sc0 ls0 ws0\">financieros por importe total de 6.296 miles de euros. </div><div class=\"t m0 xe5 h7b y65e ff3 fs0 fc0 sc0 ls0 ws0\">El movimiento del ejercicio 2023 fue el siguiente: </div></div><div class=\"c we6 hcc gs1c7\"><div class=\"t m0 x1f h2 ybe ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c we5 hc6 gs1c8\"><div class=\"t m0 x3e h2 y662 ff1 fs0 fc0 sc0 ls0 ws0\"> Saldo a 31 de diciembre de 2022 </div></div><div class=\"c we6 hc6 gs1c9\"><div class=\"t m0 x2a h2 y662 ff1 fs0 fc0 sc0 ls0 ws0\">6.296 </div></div><div class=\"c we5 hc6 gs1ca\"><div class=\"t m0 x3e h7b y662 ff3 fs0 fc0 sc0 ls0 ws0\"> Rec\u00e1lculo SIA Vendon (Nota 22) </div></div><div class=\"c we6 hc6 gs1cb\"><div class=\"t m0 x29 h7b y75 ff3 fs0 fc0 sc0 ls13 ws0\">763<span class=\"ls0\"> </span></div></div><div class=\"c we5 hc6 gs1cc\"><div class=\"t m0 x3e h7b y662 ff3 fs0 fc0 sc0 ls0 ws0\"> Rec\u00e1lculo Ascaso Factory, S.L.U. (Nota <span class=\"ls13\">21)</span> </div></div><div class=\"c we6 hc6 gs1cd\"><div class=\"t m0 x42 h7b y6d ff3 fs0 fc0 sc0 ls0 ws0\">(2.508) </div></div><div class=\"c we5 hc6 gs1ce\"><div class=\"t m0 x3e h7b y662 ff3 fs0 fc0 sc0 ls0 ws0\"> Gastos financieros (Nota 22) </div></div><div class=\"c we6 hc6 gs1cf\"><div class=\"t m0 x29 h7b y6d ff3 fs0 fc0 sc0 ls13 ws0\">477<span class=\"ls0\"> </span></div></div><div class=\"c we5 hc6 gs1d0\"><div class=\"t m0 x3e h7b y662 ff3 fs0 fc0 sc0 ls0 ws0\"> Earn Out pagado </div></div><div class=\"c we6 hc6 gs1d1\"><div class=\"t m0 x42 h7b y6d ff3 fs0 fc0 sc0 ls0 ws0\">(2.144) </div></div><div class=\"c we5 hce gs1d2\"><div class=\"t m0 x3e h2 y667 ff1 fs0 fc0 sc0 ls0 ws0\"> Saldo a 31 de diciembre de 2023 </div></div><div class=\"c we6 hce gs1d3\"><div class=\"t m0 x2a h2 y668 ff1 fs0 fc0 sc0 ls0 ws0\">2.884<span class=\"_ _2d\"> </span> </div></div>El movimiento del ejercicio 2024 es el siguiente: Total  Saldo a 31 de diciembre de 2023 2.884  Rec\u00e1lculo Ascaso Factory, S.L.U. (Nota 21) (<span class=\"ls13\">659</span>)  Gastos financieros (Nota 22) 228<span class=\"ls0\"> </span> Earn Out pagado (1.500)  Saldo a 31 de diciembre de 2024 953<span class=\"ls0\"> </span><div class=\"c w38 h25 gs1d5\"><div class=\"t m0 xe5 h7b y671 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xe5 h7b y672 ff3 fs0 fc0 sc0 ls0 ws0\">En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>024 <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>han<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pagado<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>1.500 <span class=\"_ _0\"></span><span class=\"ffb\">miles <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _b\"></span>de \u201c<span class=\"ff3\">Earn <span class=\"_ _b\"></span>O<span class=\"ls13\">ut</span>, (2.144 <span class=\"_ _b\"></span>miles d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>euros <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>ejercicio <span class=\"_ _b\"></span>2023)<span class=\"_ _1\"></span>. </span></span></div><div class=\"t m0 xe5 h7b y601 ff3 fs0 fc0 sc0 ls0 ws0\">En <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio 20<span class=\"_ _1\"></span>24, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>re-estimado las <span class=\"_ _1\"></span>cifras <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pagar <span class=\"_ _1\"></span>minorando <span class=\"_ _a\"></span>la cuenta <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pagar <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>anterior <span class=\"_ _1\"></span>accionista <span class=\"_ _1\"></span>de </div><div class=\"t m0 xe5 h7b y602 ff3 fs0 fc0 sc0 ls0 ws0\">Ascaso Factory, <span class=\"_ _b\"></span>S.L.U en <span class=\"_ _0\"></span>659 <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>les d<span class=\"_ _0\"></span>e eu<span class=\"_ _0\"></span>ros <span class=\"ffb\">con <span class=\"_ _b\"></span>contrapartida \u201cIngresos <span class=\"_ _0\"></span>Financieros\u201d <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _0\"></span>de r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>sultados.<span class=\"ff3\"> </span></span></div><div class=\"t m0 xe5 h7b y673 ff3 fs0 fc0 sc0 ls0 ws0\">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=\"_ _1\"></span>ejercicios, <span class=\"_ _1\"></span>se </div><div class=\"t m0 xe5 h7b y674 ff3 fs0 fc0 sc0 ls1a ws0\">re<span class=\"ls0\">-estimaron <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>cifras <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>pagar. <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>este <span class=\"_ _a\"></span>sentido, <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>increment\u00f3 <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>deuda <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>pagar <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>anteriores <span class=\"_ _1\"></span>accionistas <span class=\"_ _a\"></span>de </span></div><div class=\"t m0 xe5 h7c y675 ffb fs0 fc0 sc0 ls0 ws0\">SIA Vendon en 763 miles de euros co<span class=\"_ _0\"></span>n contrapartida \u201cGastos Financieros\u201d de la cuenta<span class=\"_ _0\"></span> de resultados. Asimismo, </div><div class=\"t m0 xe5 h7b y3b1 ff3 fs0 fc0 sc0 ls0 ws0\">se <span class=\"_ _6\"></span>disminuy\u00f3 <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>cuenta <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>pagar <span class=\"_ _6\"></span>al <span class=\"_ _7\"></span>an<span class=\"_ _1\"></span>terior <span class=\"_ _7\"></span>accionista <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>Ascaso <span class=\"_ _7\"></span>Fa<span class=\"_ _1\"></span>ctory, <span class=\"_ _7\"></span>S.L.U. <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>2.508 <span class=\"_ _6\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _7\"></span>con </div><div class=\"t m0 xe5 h7b y676 ffb fs0 fc0 sc0 ls0 ws0\">contrapartida \u201cIngresos Financieros\u201d de la cuenta de resultados. <span class=\"ff3\"> </span></div><div class=\"t m0 xe5 h7b y677 ff3 fs0 fc0 sc0 ls0 ws0\">A 31 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _1\"></span>de 2024, <span class=\"_ _1\"></span>el importe total <span class=\"_ _1\"></span>asciende a <span class=\"_ _a\"></span><span class=\"ls13\">953</span> miles <span class=\"_ _1\"></span>de euros <span class=\"_ _1\"></span>que est\u00e1n <span class=\"_ _1\"></span>clasificados en s<span class=\"_ _1\"></span>u totalidad </div><div class=\"t m0 xe5 h7b y5db ff3 fs0 fc0 sc0 ls13 ws0\">a <span class=\"ls0\">corto plazo. </span></div><div class=\"t m0 xe5 h7b y462 ff3 fs0 fc0 sc0 ls0 ws0\">A 31 <span class=\"_ _1\"></span>de di<span class=\"_ _1\"></span>ciembre de 202<span class=\"_ _1\"></span>3, el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>total ascen<span class=\"_ _1\"></span>d\u00eda a <span class=\"_ _1\"></span>2.884 miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros de <span class=\"_ _1\"></span>los cuales, 1.4<span class=\"_ _1\"></span>60 <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros </div><div class=\"t m0 xe5 h7b y678 ff3 fs0 fc0 sc0 ls0 ws0\">estaban clasificados a largo plazo y 1.424 miles de euros a corto plazo. </div><div class=\"t m0 xe5 h7b y40b ff3 fs0 fc0 sc0 ls0 ws0\">Los importes de estos pasivos se han registrado utilizando el m\u00e9todo del precio <span class=\"_ _0\"></span>variable descontado.<span class=\"_ _1\"></span> </div><div class=\"t m0 xe5 h2 y5c8 ff1 fs0 fc0 sc0 ls0 ws0\">Anticipos financieros reintegrables </div><div class=\"t m0 xe5 h7b y244 ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xe5 h7b y5c9 ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xe5 h7b y679 ff3 fs0 fc0 sc0 ls0 ws0\">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, </div><div class=\"t m0 xe5 h7b y61f ff3 fs0 fc0 sc0 ls0 ws0\">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=\"ls1b\">en </span></div><div class=\"t m0 xe5 h7b y67a ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xe5 h7b y67b ff3 fs0 fc0 sc0 ls0 ws0\">actuaciones de investigaci\u00f3n y desarrollo)<span class=\"ls17\">. </span> </div><div class=\"t m0 xe5 h7b y622 ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xe5 h7b y623 ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xe5 h7b y67c ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xe5 h7c y67d ffb fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xe5 h7b y67e ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xe5 h7b y67f ff3 fs0 fc0 sc0 ls0 ws0\">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 </div><div class=\"t m0 xe5 h7b y680 ff3 fs0 fc0 sc0 ls0 ws0\">en el periodo por los activos. V\u00e9ase lo indicado en las Notas 17 y 18.  </div><div class=\"t m0 xe5 h7b y681 ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div>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 <span class=\"_ _7\"></span>2024 <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _6\"></span>dominante <span class=\"_ _7\"></span>ha <span class=\"_ _6\"></span>recibido <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>C.D.T.I <span class=\"_ _6\"></span>anticipos <span class=\"_ _6\"></span>financieros <span class=\"_ _7\"></span>reintegrables <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>545 miles de euros. En 2023, la Sociedad dominante no recibi\u00f3 del C.D.T<span class=\"_ _1\"></span>.I. anticipos financiero<span class=\"_ _0\"></span>s reintegrables.<span class=\"_ _2d\"> </span><div class=\"c w77 h32 gs1d9\"><div class=\"t m0 xf h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">154<span class=\"ls0\"> </span></div></div><div class=\"c w88 h32 gs1da\"><div class=\"t m0 x74 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">11<span class=\"ls0\">5 </span></div></div><div class=\"c web h32 gs1db\"><div class=\"t m0 x26 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">47<span class=\"ls0\">1 </span></div></div><div class=\"c wee h32 gs1dc\"><div class=\"t m0 xc1 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">740<span class=\"ls0\"> </span></div></div><div class=\"c w77 h32 gs1e0\"><div class=\"t m0 xf h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">140<span class=\"ls0\"> </span></div></div><div class=\"c w88 h32 gs1e1\"><div class=\"t m0 x91 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">84<span class=\"ls0\"> </span></div></div><div class=\"c web h32 gs1e2\"><div class=\"t m0 x26 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">210<span class=\"ls0\"> </span></div></div><div class=\"c wee h32 gs1e3\"><div class=\"t m0 xc1 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">434<span class=\"ls0\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "Corrientes, otras deudas corrientes- Pasivos por arrendamiento (Nota 6)  2.909<span class=\"ls0\"> </span>2.542 \u201cEarn out\u201d<span class=\"ff3\"> </span>953<span class=\"ls0\"> </span>1.424 Anticipos financieros reintegrables (Nota 13.1) 164<span class=\"ls0\"> </span>129<span class=\"ls0\"> </span>4.026 4.095 Corrientes, acreedores comerciales y otras-<span class=\"ff3\"> </span>Administraciones P\u00fablicas (Nota 23.3) 4.496 3.983 Acreedores por compras o servicios  18.4<span class=\"ls1b\">38</span> 21.496 Remuneraciones pendientes de pago y otros  5.754 5.294 Otros acreedores 1.148 970<span class=\"ls0\"> </span>29.836 31.743 \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 por importe total de 6.296 miles de euros. El movimiento del ejercicio 2023 fue 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 <span class=\"ls13\">21)</span> (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=\"_ _2d\"> </span>El movimiento del ejercicio 2024 es el siguiente: Total  Saldo a 31 de diciembre de 2023 2.884  Rec\u00e1lculo Ascaso Factory, S.L.U. (Nota 21) (<span class=\"ls13\">659</span>)  Gastos financieros (Nota 22) 228<span class=\"ls0\"> </span> Earn Out pagado (1.500)  Saldo a 31 de diciembre de 2024 953<span class=\"ls0\"> </span>En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>024 <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>han<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pagado<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>1.500 <span class=\"_ _0\"></span><span class=\"ffb\">miles <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _b\"></span>de \u201c<span class=\"ff3\">Earn <span class=\"_ _b\"></span>O<span class=\"ls13\">ut</span>, (2.144 <span class=\"_ _b\"></span>miles d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>euros <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>ejercicio <span class=\"_ _b\"></span>2023)<span class=\"_ _1\"></span>. </span></span>En <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio 20<span class=\"_ _1\"></span>24, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>re-estimado las <span class=\"_ _1\"></span>cifras <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pagar <span class=\"_ _1\"></span>minorando <span class=\"_ _a\"></span>la cuenta <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pagar <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>anterior <span class=\"_ _1\"></span>accionista <span class=\"_ _1\"></span>de Ascaso Factory, <span class=\"_ _b\"></span>S.L.U en <span class=\"_ _0\"></span>659 <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>les d<span class=\"_ _0\"></span>e eu<span class=\"_ _0\"></span>ros <span class=\"ffb\">con <span class=\"_ _b\"></span>contrapartida \u201cIngresos <span class=\"_ _0\"></span>Financieros\u201d <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _0\"></span>de r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>sultados.<span class=\"ff3\"> </span></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=\"_ _1\"></span>ejercicios, <span class=\"_ _1\"></span>se re<span class=\"ls0\">-estimaron <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>cifras <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>pagar. <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>este <span class=\"_ _a\"></span>sentido, <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>increment\u00f3 <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>deuda <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>pagar <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>anteriores <span class=\"_ _1\"></span>accionistas <span class=\"_ _a\"></span>de </span>SIA Vendon en 763 miles de euros co<span class=\"_ _0\"></span>n contrapartida \u201cGastos Financieros\u201d de la cuenta<span class=\"_ _0\"></span> de resultados. Asimismo, se <span class=\"_ _6\"></span>disminuy\u00f3 <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>cuenta <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>pagar <span class=\"_ _6\"></span>al <span class=\"_ _7\"></span>an<span class=\"_ _1\"></span>terior <span class=\"_ _7\"></span>accionista <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>Ascaso <span class=\"_ _7\"></span>Fa<span class=\"_ _1\"></span>ctory, <span class=\"_ _7\"></span>S.L.U. <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>2.508 <span class=\"_ _6\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _7\"></span>con contrapartida \u201cIngresos Financieros\u201d de la cuenta de resultados. <span class=\"ff3\"> </span>A 31 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _1\"></span>de 2024, <span class=\"_ _1\"></span>el importe total <span class=\"_ _1\"></span>asciende a <span class=\"_ _a\"></span><span class=\"ls13\">953</span> miles <span class=\"_ _1\"></span>de euros <span class=\"_ _1\"></span>que est\u00e1n <span class=\"_ _1\"></span>clasificados en s<span class=\"_ _1\"></span>u totalidad a <span class=\"ls0\">corto plazo. </span>A 31 <span class=\"_ _1\"></span>de di<span class=\"_ _1\"></span>ciembre de 202<span class=\"_ _1\"></span>3, el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>total ascen<span class=\"_ _1\"></span>d\u00eda a <span class=\"_ _1\"></span>2.884 miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros de <span class=\"_ _1\"></span>los cuales, 1.4<span class=\"_ _1\"></span>60 <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros estaban clasificados a largo plazo y 1.424 miles de euros a corto plazo. 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=\"ls1b\">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=\"ls17\">. </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 <span class=\"_ _7\"></span>2024 <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _6\"></span>dominante <span class=\"_ _7\"></span>ha <span class=\"_ _6\"></span>recibido <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>C.D.T.I <span class=\"_ _6\"></span>anticipos <span class=\"_ _6\"></span>financieros <span class=\"_ _7\"></span>reintegrables <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>545 miles de euros. En 2023, la Sociedad dominante no recibi\u00f3 del C.D.T<span class=\"_ _1\"></span>.I. anticipos financiero<span class=\"_ _0\"></span>s reintegrables.<span class=\"_ _2d\"> </span><div class=\"c web h32 gs1d7\"><div class=\"t m0 x26 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">164<span class=\"ls0\"> </span></div></div><div class=\"c web h32 gs1de\"><div class=\"t m0 x26 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">129<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=\"_ _2d\"> </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.<span class=\"_ _2d\"> </span> 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>24 <span class=\"_ _a\"></span>ascend\u00edan <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>4.700 mil<span class=\"ls1b\">es<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os que <span class=\"_ _1\"></span><span class=\"ls13\">83</span>7 <span class=\"_ _1\"></span>hab\u00edan<span class=\"_ _1\"></span> sido <span class=\"_ _1\"></span>adquiridos <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>mismas <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>al c<span class=\"_ _1\"></span>ierre del<span class=\"_ _1\"></span> ejercicio <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23: 5<span class=\"_ _1\"></span>.181 <span class=\"_ _1\"></span><span class=\"ls19\">y <span class=\"ls13\">1.<span class=\"ls1b\">556</span></span></span> mil<span class=\"ls1b\">es<span class=\"_ _1\"></span></span> de euros<span class=\"ls15\">, </span>respectivamente<span class=\"ls1a\">).</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.<span class=\"_ _2d\"> </span>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>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ocumentos 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>inmoviliz<span class=\"_ _1\"></span>aciones <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>dep\u00f3sitos, <span class=\"_ _9\"> </span>otras <span class=\"_ _8\"> </span>garant\u00edas <span class=\"_ _9\"> </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>entidades <span class=\"_ _1\"></span>financieras.<span class=\"_ _1\"></span> <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.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "<div class=\"c we2 h9f gs1c2\"><div class=\"t m0 x3e h7b yc6 ff3 fs0 fc0 sc0 ls0 ws0\">Acreedores por compras o servicios  </div></div><div class=\"c w5f h9f gs1c3\"><div class=\"t m0 x59 h7b yc6 ff3 fs0 fc0 sc0 ls0 ws0\">18.4<span class=\"ls1b\">38</span> </div></div><div class=\"c w60 h9f gs1c4\"><div class=\"t m0 x59 h7b yc6 ff3 fs0 fc0 sc0 ls0 ws0\">21.496 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-29": {
   "value": "17. <span class=\"_ _1a\"> </span>Ingresos diferidos El movimiento habido durante <span class=\"ls13\">20</span>24 y 2023 ha sido el siguiente (en miles de euros): Subvenciones a largo plazo Saldo a 31 de diciembre de 2022 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>Imputaci\u00f3n a resultados / aplicaci\u00f3n (Nota 18) (<span class=\"ls13\">16</span>) Saldo a 31 de diciembre de 2024 128<span class=\"ls0\"> </span>En <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>producido adiciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>subvenciones <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>largo <span class=\"_ _1\"></span>plazo. <span class=\"_ _a\"></span><span class=\"ls22\">En</span> <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>recibieron <span class=\"_ _1\"></span>132 miles de euros de Gobierno de Navarra por Ayuda a la inversi\u00f3n de grandes empres<span class=\"_ _0\"></span>as industriales<span class=\"_ _1\"></span>.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "17. <span class=\"_ _1a\"> </span>Ingresos diferidos El movimiento habido durante <span class=\"ls13\">20</span>24 y 2023 ha sido el siguiente (en miles de euros): Subvenciones a largo plazo Saldo a 31 de diciembre de 2022 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>Imputaci\u00f3n a resultados / aplicaci\u00f3n (Nota 18) (<span class=\"ls13\">16</span>) Saldo a 31 de diciembre de 2024 128<span class=\"ls0\"> </span>En <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>producido adiciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>subvenciones <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>largo <span class=\"_ _1\"></span>plazo. <span class=\"_ _a\"></span><span class=\"ls22\">En</span> <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>recibieron <span class=\"_ _1\"></span>132 miles de euros de Gobierno de Navarra por Ayuda a la inversi\u00f3n de grandes empres<span class=\"_ _0\"></span>as industriales<span class=\"_ _1\"></span>.  <div class=\"c w100 h4c gs207\"><div class=\"t m0 x3e h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Subvenciones de explotaci\u00f3n (*) </div></div><div class=\"c wfe h4c gs208\"><div class=\"t m0 x27 h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">352<span class=\"ls0\"> </span></div></div><div class=\"c wff h4c gs209\"><div class=\"t m0 x27 h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">228<span class=\"ls0\"> </span></div></div><div class=\"c w100 h9b gs20f\"><div class=\"t m0 x3e h7b y455 ff3 fs0 fc0 sc0 ls0 ws0\">Imputaci\u00f3n de subvenciones de inmovilizado no financiero y otros  </div><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls17 ws0\">  <span class=\"ls0\">del ejercicio (Nota 17) </span></div></div><div class=\"c wfe h9b gs210\"><div class=\"t m0 x28 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">16<span class=\"ls0\"> </span></div></div><div class=\"c wff h9b gs211\"><div class=\"t m0 x28 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">22<span class=\"_ _2d\"> </span><span class=\"ls0\"> </span></div></div>*)  <span class=\"_ _6\"></span><span class=\"ls2a\">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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-31": {
   "value": "Ventas brutas de bienes y servicios<span class=\"ff1\"> </span>257.820 245.080 Descuentos sobre ventas (58.771) (52.611) Importe neto de la cifra de negocios  199.049 192.469 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "<div class=\"c w100 h32 gs20b\"><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Otros ingresos de explotaci\u00f3n (**) </div></div><div class=\"c wfe h32 gs20c\"><div class=\"t m0 x22 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">2.594 </div></div><div class=\"c wff h32 gs20d\"><div class=\"t m0 x22 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">2.530 </div></div>(*<span class=\"ls0\">*</span>) <span class=\"ls0\"> <span class=\"_ _27\"></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>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 de <span class=\"_ _0\"></span>la c<span class=\"_ _0\"></span>uenta de r<span class=\"_ _0\"></span>esultados consolida<span class=\"_ _0\"></span>da en los <span class=\"_ _0\"></span>ejercicios 202<span class=\"ls0\">4 y 2023 es el siguiente: </span>Miles de euros 202<span class=\"ls0\">4 </span>202<span class=\"ls0\">3 </span>Gastos de investigaci\u00f3n y desarrollo 2.185<span class=\"_ _2d\"> </span>1.542<span class=\"_ _2d\"> </span>Arrendamientos y c\u00e1nones 1.744<span class=\"_ _2d\"> </span>1.270<span class=\"_ _2d\"> </span>Reparaciones y conservaci\u00f3n 1.895 1.971<span class=\"_ _2d\"> </span>Servicios de profesionales independientes 4.558<span class=\"_ _2d\"> </span>3.867<span class=\"_ _2d\"> </span>Transportes 2.204<span class=\"_ _2d\"> </span>2.321<span class=\"_ _2d\"> </span>Seguros 1.015<span class=\"_ _2d\"> </span>912<span class=\"_ _2d\"> </span>Servicios bancarios y similares 144<span class=\"_ _2d\"> </span>150<span class=\"_ _2d\"> </span>Publicidad, propaganda y relaciones p\u00fablicas 1.022<span class=\"_ _2d\"> </span>1.415<span class=\"_ _2d\"> </span>Suministros 2.539<span class=\"_ _2d\"> </span>2.722<span class=\"_ _2d\"> </span>Otros servicios 9.9<span class=\"ls25\">89<span class=\"_ _2d\"> </span></span>10.060<span class=\"_ _2d\"> </span>Tributos 274<span class=\"_ _2d\"> </span>284<span class=\"_ _2d\"> </span>Total 27.5<span class=\"ls2d\">69<span class=\"_ _2d\"> </span></span>26.514<span class=\"_ _2d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-30": {
   "value": "Otros ingresos de explotaci\u00f3n (**) 2.594 2.530 Imputaci\u00f3n de subvenciones de inmovilizado no financiero y otros    <span class=\"ls0\">del ejercicio (Nota 17) </span>16<span class=\"ls0\"> </span>22<span class=\"_ _2d\"> </span>(*<span class=\"ls0\">*</span>) <span class=\"ls0\"> <span class=\"_ _27\"></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=\"ls17\">. <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=\"ls19\">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:<span class=\"_ _2d\"> </span>Coffee &amp; Vending Systems:<span class=\"ff3\"> </span>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=\"_ _7\"></span>c<span class=\"_ _1\"></span>aso, <span class=\"_ _7\"></span>mensual, <span class=\"_ _6\"></span>trimestral <span class=\"_ _7\"></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=\"_ _2d\"> </span>Payment Technologies: 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=\"ffb\">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=\"ls13\">de</span> los servicios ofrecidos<span class=\"ls17\">: </span> (i) <span class=\"_ _1b\"> </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=\"_ _1c\"> </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=\"_ _28\"> </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).<span class=\"_ _2d\"> </span>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=\"_ _7\"></span>linealmente <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=\"_ _9\"> </span>pasivo <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>contrato <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>servicio. <span class=\"_ _6\"></span>El componente financiero no tiene un impacto significativo.<span class=\"_ _2d\"> </span>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 de <span class=\"_ _0\"></span>software </span>y <span class=\"_ _26\"> </span>h<span class=\"_ _1\"></span>ardware  q<span class=\"_ _1\"></span>ue <span class=\"_ _26\"> </span>normalmente <span class=\"_ _12\"> </span>van <span class=\"_ _12\"> </span>asociados <span class=\"_ _26\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>la <span class=\"_ _12\"> </span>construcci\u00f3n <span class=\"_ _12\"> </span>de  u<span class=\"_ _1\"></span>n <span class=\"_ _26\"> </span>activo<span class=\"_ _a\"></span>. <span class=\"_ _26\"> </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 d<span class=\"_ _0\"></span>e euros.<span class=\"_ _1\"></span> 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=\"_ _2d\"> </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=\"_ _2d\"> </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=\"ls16\">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=\"ls17\">. </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=\"_ _26\"> </span>rec<span class=\"_ _1\"></span>onocimiento  de<span class=\"_ _1\"></span>  ingresos <span class=\"_ _12\"> </span>en <span class=\"_ _26\"> </span>las <span class=\"_ _12\"> </span>l\u00edneas <span class=\"_ _26\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _26\"> </span>producto <span class=\"_ _12\"> </span>\u201ccontratos <span class=\"_ _26\"> </span>de<span class=\"_ _1\"></span>  no <span class=\"_ _12\"> </span>construcci\u00f3n\u201d  y<span class=\"_ _1\"></span>  en <span class=\"_ _12\"> </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=\"fff\">\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=\"ffb\">\u201c<span class=\"ff1\">Coffee &amp; <span class=\"_ _1\"></span>Vending <span class=\"_ _1\"></span>Systems<span class=\"fff\">\u201d</span> <span class=\"_ _1\"></span></span></span>y<span class=\"ff1\"> <span class=\"_ _1\"></span><span class=\"fff\">\u201c</span>Payment Technologies<span class=\"_ _1\"></span><span class=\"fff\">\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 to<span class=\"_ _1\"></span>tal del <span class=\"_ _1\"></span>importe de <span class=\"_ _1\"></span>58.771 <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 98<span class=\"ls0\">% <span class=\"_ _d\"> </span>son  d<span class=\"_ _0\"></span>escuentos <span class=\"_ _d\"> </span>comerciales.  A<span class=\"_ _0\"></span>  3<span class=\"_ _0\"></span>1  d<span class=\"_ _0\"></span>e <span class=\"_ _d\"> </span>diciembre  de<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>202<span class=\"_ _1\"></span>3,  del <span class=\"_ _8\"> </span>total  de <span class=\"_ _d\"> </span>52.611 <span class=\"_ _d\"> </span>miles  de <span class=\"_ _8\"> </span>euros  de<span class=\"_ _0\"></span> </span>descuentos, 97<span class=\"ls26\">% </span>fueron 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.<span class=\"_ _2d\"> </span>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>2024 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>2023 <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, la <span class=\"_ _1\"></span>operativa comercial del Grupo con los c<span class=\"_ _1\"></span>lientes es a <span class=\"_ _1\"></span>trav\u00e9s de acuerdos comerciales pactados entre ambas partes<span class=\"ls17\">: </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=\"ls19\">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=\"_ _2d\"> </span>compra,  descuentos <span class=\"_ _26\"> </span>po<span class=\"_ _1\"></span>r  garant\u00eda,  descuentos <span class=\"_ _26\"> </span>por <span class=\"_ _26\"> </span>pronto  p<span class=\"_ _1\"></span>ago  y <span class=\"_ _26\"> </span>descuentos  p<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>rappel)  que  hayan <span class=\"_ _26\"> </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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-32": {
   "value": "19.  <span class=\"_ _f\"> </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=\"ffb\">\u2013</span> <span class=\"ffb\">\u201cSegmentos de o<span class=\"_ _1\"></span>peraci\u00f3n\u201d, la informaci\u00f3n por <span class=\"_ _1\"></span></span>segmentos se realiza en base a los 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=\"ffb\">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=\"_ _26\"> </span>ha <span class=\"_ _12\"> </span>considerado  c<span class=\"_ _1\"></span>omo  segmento <span class=\"_ _12\"> </span>de  neg<span class=\"_ _1\"></span>ocio  el <span class=\"_ _26\"> </span>c<span class=\"_ _1\"></span>omponente  identificable  d<span class=\"_ _1\"></span>el  Grupo, <span class=\"_ _12\"> </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 transferen<span class=\"_ _0\"></span>cia entre segmentos se de<span class=\"_ _0\"></span>terminan, 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. Con todo lo anterior, los segmentos de negocio definidos por el Grupo son los siguientes: -  <span class=\"_ _1a\"> </span><span class=\"ff1\">Coffee  &amp;  Vend<span class=\"_ _1\"></span>ing  Systems</span>: <span class=\"_ _26\"> </span>c<span class=\"_ _1\"></span>onformado  por  l<span class=\"_ _1\"></span>as  actividades  de <span class=\"_ _12\"> </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=\"ls28\">, </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=\"ls17\">.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=\"_ _12\"> </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 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=\"_ _10\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _10\"> </span>le <span class=\"_ _f\"> </span>pueden <span class=\"_ _10\"> </span>s<span class=\"_ _1\"></span>er <span class=\"_ _10\"> </span>directamente <span class=\"_ _f\"> </span>atribuibles <span class=\"_ _10\"> </span>de <span class=\"_ _f\"> </span>acuerdo <span class=\"_ _10\"> </span>a <span class=\"_ _f\"> </span>los <span class=\"_ _10\"> </span>criterios <span class=\"_ _f\"> </span>de <span class=\"_ _10\"> </span>reparto <span class=\"_ _f\"> </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 2024<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>Ingresos por ve<span class=\"_ _0\"></span>ntas (*) 63.061 69.668 68.857 62.693 67.131 60.108 199.049 192.469 Resultado explota<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>i\u00f3n antes de<span class=\"_ _0\"></span> deterioros y re<span class=\"_ _0\"></span>sultados por inmovilizado (*) 2.369<span class=\"ls0\"> </span>6.859 17.776<span class=\"ls0\"> </span>14.178 5.6<span class=\"lsb\">00</span> 1.720 25.7<span class=\"lsb\">45</span> 22.757 Resultado financ<span class=\"_ _0\"></span>iero (5<span class=\"lsb\">67<span class=\"ls0\">) </span></span>(83)<span class=\"ls0\"> </span>(3<span class=\"lsb\">57</span>) 132<span class=\"ls0\"> </span>(<span class=\"lsb\">268</span>) (185)<span class=\"ls0\"> </span>(<span class=\"lsb\">1.192</span>) (136)<span class=\"ls0\"> </span>Resultado antes <span class=\"_ _0\"></span>de impuestos<span class=\"_ _b\"></span> 1.926 6.767 17.434<span class=\"ls0\"> </span>14.615 5.334 1.533 24.694 22.915 (<span class=\"ls2c\">*)</span> <span class=\"_ _29\"> </span>Las ventas entre<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>segmentos se ef<span class=\"_ _0\"></span>ect\u00faan a precio<span class=\"_ _0\"></span>s asimilables a <span class=\"_ _0\"></span>los de<span class=\"_ _0\"></span> 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 2024<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2023<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 796<span class=\"ls0\"> </span>1.635 1.354 911<span class=\"ls0\"> </span>970<span class=\"ls0\"> </span>2.050 668<span class=\"ls0\"> </span>362<span class=\"ls0\"> </span>3.788 4.958 Adiciones de ac<span class=\"_ _0\"></span>tivos por der<span class=\"_ _0\"></span>echo de uso 378<span class=\"ls0\"> </span>599<span class=\"ls0\"> </span>264<span class=\"ls0\"> </span>425<span class=\"ls0\"> </span>2.454 1.517 - - 3.096 2.541 Amortizaciones<span class=\"_ _0\"></span> de inmovilizado<span class=\"_ _0\"></span> intangible y material<span class=\"_ _0\"></span> 2.0<span class=\"lsb\">71</span> 1.918 2.088 2.271 2.151 2.005 - - 6.310 6.194 Amortizaciones<span class=\"_ _0\"></span> de activo<span class=\"_ _0\"></span>s por derecho de uso 869<span class=\"ls0\"> </span>822<span class=\"ls0\"> </span>479<span class=\"ls0\"> </span>459<span class=\"ls0\"> </span>1.569 1.409 - - 2.917 2.690 Dotaci\u00f3n pro<span class=\"_ _0\"></span>visi\u00f3n insolvencia<span class=\"_ _0\"></span>s de deudore<span class=\"_ _0\"></span>s comerciales (111)<span class=\"ls0\"> </span>256<span class=\"ls0\"> </span>82<span class=\"ls0\"> </span>24<span class=\"ls0\"> </span>(42)<span class=\"ls0\"> </span>8 - - (71)<span class=\"ls0\"> </span>288<span class=\"ls0\"> </span>Deterioro de exi<span class=\"_ _0\"></span>stencias 880<span class=\"ls0\"> </span>347<span class=\"ls0\"> </span>435<span class=\"ls0\"> </span>424<span class=\"ls0\"> </span>190<span class=\"ls0\"> </span>619<span class=\"ls0\"> </span>- - 1.505<span class=\"ls0\"> </span>1.390 (*<span class=\"ls2c\">*)</span> <span class=\"_ _15\"> </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>24 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2023 es <span class=\"_ _1\"></span><span class=\"ls13\">el </span>s<span class=\"_ _1\"></span>iguiente (en <span class=\"_ _1\"></span>miles de euros<span class=\"ls1a\">):</span> Ingresos ordinarios Ingresos externos Ingresos con otros segmentos Total ingresos Ejercicio 2024 Segmentos Coffee &amp; Vending Systems 63.061 - 63.061 Payment Technologies 68.857 212<span class=\"ls0\"> </span>69.069 Time &amp; Security 67.131 - 67.131 (Eliminaciones de ingresos ordinarios entre segmentos) - (<span class=\"ls13\">212</span>) (212) 199.049 - 199.049 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) - (207) (207) 192.469 - 192.469 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=\"_ _b\"></span>negocios <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>\u00edneas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>productos <span class=\"_ _b\"></span>principales <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>diciembre de 2024 y 2023 es la siguiente (en miles de euros)<span class=\"_ _1\"></span>: Ingresos ordinarios Coffee &amp; Vending Systems Payment Technologies Time &amp; Security Total Ejercicio 2024 M\u00e1quinas expendedoras y repuestos de tabaco 3.179 - - 3.179 M\u00e1quinas autom\u00e1ticas y repuestos de caf\u00e9 para la industrial del Vending y el sector Horeca 58.672 - - 58.672 Medios de pago para recreativo, automatizaci\u00f3n y retail - 36.759 - 36.759 Medios de pago para vending 376<span class=\"ls0\"> </span>17.315 - 17.691 Contratos de construcci\u00f3n de sistemas de seguridad - - 38.778 38.778 Contratos no de construcci\u00f3n de sistemas de seguridad - - 7.036 7.036 Hardware comercializado para sistemas de seguridad - - 1.614 1.614 Mantenimiento y otros servicios 834<span class=\"ls0\"> </span>14.783 19.703 35.320 63.061 68.857 67.131 199.049<span class=\"_ _2d\"> </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 69.648 62.693 60.108 192.469 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.<span class=\"_ _2d\"> </span>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=\"ls17\">. </span> A <span class=\"ls0\">31 de diciembre de 2024 y 2023 es la siguiente (en miles de euros): </span>Ingresos ordinarios Coffee &amp; Vending Systems Payment Technologies Time &amp; Security Total Ejercicio 2024 Alemania 5.592 5.116 44.250 54.958 Espa\u00f1a 7.535 24.230 3.715 35.480 Italia 17<span class=\"ls0\"> </span>17.379 63<span class=\"ls0\"> </span>17.459 Reino Unido 19.441 948<span class=\"ls0\"> </span>98<span class=\"ls0\"> </span>20.487 Resto UE 12.128 14.735 17.861 44.724 Resto OCDE 13.598 2.417 694<span class=\"ls0\"> </span>16.709 Resto de pa\u00edses 4.750 4.032 450<span class=\"ls0\"> </span>9.232 63.061 68.857 67.131 199.<span class=\"ls0\">049<span class=\"_ _2d\"> </span></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 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>24 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2023, <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=\"ls1a\">):</span> Resultado antes de impuestos Mercados externos Con otros segmentos Total  Ejercicio 2024 Segmentos Coffee &amp; Vending Systems 1.926 (<span class=\"ls13\">71</span>) 1.855 Payment Technologies 17.<span class=\"ls0\">434 </span>71<span class=\"ls0\"> </span>17.<span class=\"ls0\">505 </span>Time &amp; Security 5.334 - 5.334 24.694 - 24.694 Ejercicio 2023 Segmentos Coffee &amp; Vending Systems 6.767 (64) 6.703 Payment Technologies 14.615 64<span class=\"ls0\"> </span>14.679 Time &amp; Security 1.533 - 1.533 22.915 - 22.915<span class=\"_ _2d\"> </span>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>2024<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>2023 <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>el siguiente (en miles de euros<span class=\"ls1a\">):</span> 202<span class=\"ls0\">4 </span>Coffee &amp; Vending Systems Payment Technologies Time &amp; Security Unidad corporativa Total Activos no corrientes  34.<span class=\"ls0\">734 </span>52.<span class=\"ls0\">824 </span>19.489 2.636 109.683    <span class=\"ls0\">Fondo de comercio </span>13.164 42.005 9.043 - 64.212    <span class=\"ls0\">Otros activos intangibles </span>9.14<span class=\"ls0\">1 </span>2.81<span class=\"ls0\">0 </span>4.139 - 16.090    <span class=\"ls0\">Activos por derecho de uso </span>2.571 2.093 3.429 - 8.093    <span class=\"ls0\">Inmovilizado material </span>7.186<span class=\"ls0\"> </span>3.523<span class=\"ls0\"> </span>2.754 1.581 15.044    <span class=\"ls0\">Inversiones inmobiliarias </span>- - - 1.055<span class=\"ls0\"> </span>1.055<span class=\"ls0\"> </span>   <span class=\"ls0\">Impuestos diferidos </span>2.<span class=\"ls0\">5</span>90<span class=\"ls0\"> </span>2.<span class=\"ls0\">2</span>63<span class=\"ls0\"> </span>25<span class=\"ls0\"> </span>- 4.878<span class=\"ls0\"> </span>   <span class=\"ls0\">Otros activos no corrientes </span>82 13<span class=\"ls0\">0 </span>99<span class=\"ls0\"> </span>- 31<span class=\"ls0\">1 </span>Activos corrientes 32.169 27.290 35.745 3.699 98.903 Total activo 66.<span class=\"ls0\">903 </span>80.<span class=\"ls0\">1<span class=\"ls1b\">14</span> </span>55.234 6.335 208.<span class=\"ls0\">586 </span>Pasivo no corriente 4.840<span class=\"ls0\"> </span>3.832<span class=\"ls0\"> </span>5.288 12.319 26.279 Pasivo corriente 15.654 12.575 18.472 9.079 55.780 Total pasivo 20.494 16.407 23.760 21.398 82.059<span class=\"_ _2d\"> </span>20<span class=\"ls0\">23 </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=\"ls1b\">29</span> 30.2<span class=\"ls1b\">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=\"_ _2d\"> </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 2024 y a 31 de diciembre de 2023. Coffee &amp; Vend<span class=\"_ _0\"></span>ing Systems Payment Technologies Time &amp; Security<span class=\"_ _0\"></span> Total 202<span class=\"ls0\">4 </span>202<span class=\"ls0\">3 </span>202<span class=\"ls0\">4 </span>202<span class=\"ls0\">3 </span>202<span class=\"ls0\">4 </span>202<span class=\"ls0\">3 </span>202<span class=\"ls0\">4 </span>202<span class=\"ls0\">3 </span>Existencias 11.702 15.927 9.331 12.881 9.785 10.265 30.818 39.073 Materias prima<span class=\"_ _0\"></span>s, mercader\u00edas <span class=\"_ _0\"></span>y aprovisionamiento<span class=\"_ _b\"></span>s 8.387 11.403 7.940 10.844 5.346 6.297 21.673 28.544 Productos en<span class=\"_ _0\"></span> curso 3 82<span class=\"ls0\"> </span>- 49<span class=\"ls0\"> </span>2.278 2.360 2.281 2.491 Productos termina<span class=\"_ _0\"></span>dos 3.092 4.171 563<span class=\"ls0\"> </span>1.194 2.110 1.472 5.765 6.837 Anticipos a pro<span class=\"_ _0\"></span>veedores 220<span class=\"ls0\"> </span>271<span class=\"ls0\"> </span>828<span class=\"ls0\"> </span>794<span class=\"ls0\"> </span>51<span class=\"ls0\"> </span>136<span class=\"ls0\"> </span>1.099 1.201 \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=\"ls13\">net</span>a existente en la Sociedad dominante del Grupo.<span class=\"_ _2d\"> </span>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 2024 y 2023: Miles de euros Activos totales  Adiciones al inmovilizado intangible, material e inversiones inmobiliarias  Adiciones Activos por Derecho de uso 202<span class=\"ls0\">4 </span>2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>Espa\u00f1a 44.<span class=\"ls0\">307 </span>50.273 2.433 2.447 2<span class=\"ls13\">91</span> 252<span class=\"ls0\"> </span>Extranjero 164.<span class=\"ls0\">279 </span>164.618 1.355 2.511 2.805<span class=\"ls0\"> </span>2.289 Total 208.<span class=\"ls0\">586 </span>214.891 3.788 4.958 3.096 2.541 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=\"ls13\">10</span>% de las ventas totales. En <span class=\"_ _6\"></span><span class=\"ls14\">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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "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> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "20<span class=\"ls0\">. <span class=\"_ _1a\"> </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=\"_ _13\"> </span><span class=\"ffb\">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 2024 y 2023<span class=\"_ _1\"></span>, es la siguiente:<span class=\"_ _2d\"> </span><div class=\"c w129 h95 gs213\"><div class=\"t m0 x22 h7b y4f ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c w12a h95 gs214\"><div class=\"t m0 x2a h7b y61 ff3 fs0 fc0 sc0 ls13 ws0\">20<span class=\"ls0\">24 </span></div></div><div class=\"c w10d h95 gs215\"><div class=\"t m0 x2a h7b y61 ff3 fs0 fc0 sc0 ls13 ws0\">20<span class=\"ls0\">23 </span></div></div><div class=\"c w12b ha0 gs216\"><div class=\"t m0 x3e h7b ya1 ff3 fs0 fc0 sc0 ls0 ws0\">Compras de materias primas y otros aprovisionamientos  </div></div><div class=\"c w12a ha0 gs217\"><div class=\"t m0 x39 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">55.311 </div></div><div class=\"c w10d ha0 gs218\"><div class=\"t m0 x39 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">71.977 </div></div><div class=\"c w12b h9f gs219\"><div class=\"t m0 x3e h7b yc6 ff3 fs0 fc0 sc0 ls0 ws0\">Variaci\u00f3n de existencias comerciales, materias primas y </div></div><div class=\"c w12b ha0 gs21a\"><div class=\"t m0 x3e h7b ya1 ff3 fs0 fc0 sc0 ls17 ws0\">  <span class=\"ls0\">otras existencias  </span></div></div><div class=\"c w12a ha0 gs21b\"><div class=\"t m0 xf h7b ya1 ff3 fs0 fc0 sc0 ls0 ws0\">5.481 </div><div class=\"t m0 x10a h7b y641 ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w10d ha0 gs21c\"><div class=\"t m0 x2a h7b ya1 ff3 fs0 fc0 sc0 ls0 ws0\">(6.057) </div><div class=\"t m0 x10a h7b y641 ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w12b h9f gs21d\"><div class=\"t m0 x3e h7b yc6 ff3 fs0 fc0 sc0 ls0 ws0\">Deterioro de existencias comerciales, materias primas y </div></div><div class=\"c w12b h9f gs21e\"><div class=\"t m0 x3e h7b yc6 ff3 fs0 fc0 sc0 ls17 ws0\">  <span class=\"ls0\">otras existencias (Nota 11) </span></div></div><div class=\"c w12a h9f gs21f\"><div class=\"t m0 xf h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">1.494<span class=\"ls0\"> </span></div></div><div class=\"c w10d h9f gs220\"><div class=\"t m0 x1c h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">853<span class=\"ls0\"> </span></div></div><div class=\"c w12b ha0 gs221\"><div class=\"t m0 x3e h7b ya1 ff3 fs0 fc0 sc0 ls0 ws0\">Otros gastos externos </div></div><div class=\"c w12a ha0 gs222\"><div class=\"t m0 xf h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">6.758 </div></div><div class=\"c w10d ha0 gs223\"><div class=\"t m0 xf h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">5.842 </div></div><div class=\"c w12b h5a gs224\"><div class=\"t m0 xa4 h2 y5e ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w12a h5a gs225\"><div class=\"t m0 x39 h2 y753 ff1 fs0 fc0 sc0 ls0 ws0\">69.044 </div></div><div class=\"c w10d h5a gs226\"><div class=\"t m0 x39 h2 y753 ff1 fs0 fc0 sc0 ls0 ws0\">72.615 </div></div>20<span class=\"ls17\">.2<span class=\"ls0\"> Gastos de personal </span></span> <span class=\"_ _13\"> </span>La composici\u00f3n de los gastos de personal es: Miles de euros 202<span class=\"ls0\">4 </span>20<span class=\"ls0\">23 </span>Sueldos y salarios 55.<span class=\"ls0\">981 </span>52.454 Indemnizaciones 62<span class=\"ls0\"> </span>1.148 Cargas sociales y otras 13.605 12.535 Total 69.<span class=\"ls0\">6<span class=\"ls1b\">48</span> </span>66.137<span class=\"_ _2d\"> </span>La cue<span class=\"ffb\">nta \u201cGastos de personal\u201d de 20</span>24 incluye 3.005 miles de euros correspondientes al bonus (<span class=\"ls13\">2.677</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>23<span class=\"ls1a\">) <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. 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 de <span class=\"_ _0\"></span>la c<span class=\"_ _0\"></span>uenta de r<span class=\"_ _0\"></span>esultados consolida<span class=\"_ _0\"></span>da en los <span class=\"_ _0\"></span>ejercicios 202<span class=\"ls0\">4 y 2023 es el siguiente: </span>Miles de euros 202<span class=\"ls0\">4 </span>202<span class=\"ls0\">3 </span>Gastos de investigaci\u00f3n y desarrollo 2.185<span class=\"_ _2d\"> </span>1.542<span class=\"_ _2d\"> </span>Arrendamientos y c\u00e1nones 1.744<span class=\"_ _2d\"> </span>1.270<span class=\"_ _2d\"> </span>Reparaciones y conservaci\u00f3n 1.895 1.971<span class=\"_ _2d\"> </span>Servicios de profesionales independientes 4.558<span class=\"_ _2d\"> </span>3.867<span class=\"_ _2d\"> </span>Transportes 2.204<span class=\"_ _2d\"> </span>2.321<span class=\"_ _2d\"> </span>Seguros 1.015<span class=\"_ _2d\"> </span>912<span class=\"_ _2d\"> </span>Servicios bancarios y similares 144<span class=\"_ _2d\"> </span>150<span class=\"_ _2d\"> </span>Publicidad, propaganda y relaciones p\u00fablicas 1.022<span class=\"_ _2d\"> </span>1.415<span class=\"_ _2d\"> </span>Suministros 2.539<span class=\"_ _2d\"> </span>2.722<span class=\"_ _2d\"> </span>Otros servicios 9.9<span class=\"ls25\">89<span class=\"_ _2d\"> </span></span>10.060<span class=\"_ _2d\"> </span>Tributos 274<span class=\"_ _2d\"> </span>284<span class=\"_ _2d\"> </span>Total 27.5<span class=\"ls2d\">69<span class=\"_ _2d\"> </span></span>26.514<span class=\"_ _2d\"> </span>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>2024 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2023, <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=\"ls13\">os<span class=\"ls0\"> <span class=\"_ _0\"></span>auditor<span class=\"ls1b\">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=\"ls16\">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\">24 </span>Por el auditor principal y su red Por otras firmas de auditor\u00eda  Servicios de auditor\u00eda 335<span class=\"ls0\"> </span>9 Otros servicios de verificaci\u00f3n 19<span class=\"ls0\"> </span>- Total  3<span class=\"ls13\">54</span> 9 20<span class=\"ls0\">23 </span>Por el auditor principal y su red Por otras firmas de auditor\u00eda  Servicios de auditor<span class=\"ls15\">\u00eda</span> 366<span class=\"ls0\"> </span>9 Otros servicios de verificaci\u00f3n 20<span class=\"ls0\"> </span>- Total  38<span class=\"ls0\">6 </span>9 22. <span class=\"_ _1a\"> </span>Gastos financieros El desglose en funci\u00f3n del origen de las partidas que lo conforman es<span class=\"_ _2d\"> </span>: Miles de euros 202<span class=\"ls0\">4 </span>202<span class=\"ls0\">3 </span>Gastos financieros y asimilados (Notas 6, 15 y 16) 1.969 2.827<span class=\"_ _2d\"> </span> Diferencias negativas de cambio 283<span class=\"ls0\"> </span>948<span class=\"ls0\"> </span>Total 2.252<span class=\"ls0\"> </span>3.775 Los ga<span class=\"_ _0\"></span>stos fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _0\"></span>registrados <span class=\"_ _b\"></span>en el <span class=\"_ _b\"></span>ejercicio 2024 <span class=\"_ _b\"></span>se corresponden <span class=\"_ _b\"></span>principalmente con:<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(i) <span class=\"ls13\">228</span> mile<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e e<span class=\"_ _0\"></span>uros asociados <span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>gasto <span class=\"_ _a\"></span>financiero <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>Earn <span class=\"_ _7\"></span>Out <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>Vendon <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>Ascaso<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>(Nota <span class=\"_ _a\"></span>16) <span class=\"_ _7\"></span>(ii) <span class=\"_ _a\"></span>1.1<span class=\"_ _1\"></span><span class=\"ls1b\">93</span> <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>los gastos <span class=\"_ _12\"> </span>financieros <span class=\"_ _12\"> </span>devengados <span class=\"_ _26\"> </span>por <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>deuda <span class=\"_ _12\"> </span>con <span class=\"_ _12\"> </span>entidades <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>cr\u00e9dito <span class=\"_ _12\"> </span>(Nota <span class=\"_ _12\"> </span>15), <span class=\"_ _12\"> </span>(i<span class=\"_ _1\"></span>i<span class=\"ls1a\">) <span class=\"_ _12\"> </span><span class=\"ls13\">21</span></span> <span class=\"_ _26\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _26\"> </span>de <span class=\"_ _12\"> </span>euros corresponden a<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>actualizaci\u00f3n <span class=\"_ _1\"></span>financiera de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>anticipos reinte<span class=\"_ _1\"></span>grables, y <span class=\"_ _1\"></span>(<span class=\"_ _a\"></span>iv) 5<span class=\"ls13\">03</span> <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>corresponden a <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ntereses <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>arrendamiento <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _a\"></span>NIIF <span class=\"_ _1\"></span>16; <span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>ello <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>acuerdo <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>riterio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>vengo<span class=\"_ _0\"></span> financiero.<span class=\"ff7 fs1\">  </span>Por <span class=\"_ _1\"></span>su <span class=\"_ _a\"></span>parte, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2023, <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>gastos <span class=\"_ _a\"></span>financieros <span class=\"_ _1\"></span>registrados<span class=\"_ _1\"></span><span class=\"ls17\">: <span class=\"_ _1\"></span></span>(i) <span class=\"_ _1\"></span>763 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>registrados <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la Sociedad <span class=\"_ _b\"></span>Dominante <span class=\"_ _0\"></span>debido <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>actualizaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Ea<span class=\"_ _1\"></span>rn <span class=\"_ _b\"></span>Out <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Ve<span class=\"_ _1\"></span>ndon <span class=\"_ _b\"></span>(Nota <span class=\"_ _b\"></span>16), <span class=\"_ _0\"></span>(ii) <span class=\"_ _b\"></span>477 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>asociados al <span class=\"_ _a\"></span>gasto <span class=\"_ _7\"></span>financiero <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>ambos <span class=\"_ _a\"></span>Earn <span class=\"_ _a\"></span>Out<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>(iii) <span class=\"_ _a\"></span><span class=\"ls13\">1.</span>158 <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>gastos <span class=\"_ _7\"></span>financieros <span class=\"_ _a\"></span>devengados <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _a\"></span>la deuda con<span class=\"_ _1\"></span> entidades de c<span class=\"_ _1\"></span>r\u00e9dito <span class=\"_ _1\"></span>(Nota 15), <span class=\"_ _1\"></span><span class=\"ls1a\">(i</span>v<span class=\"ls1a\">) </span>9 <span class=\"_ _1\"></span>mil<span class=\"ls1b\">es</span> <span class=\"_ _1\"></span>de euros <span class=\"_ _1\"></span>corresponden a<span class=\"_ _1\"></span> la actualizaci\u00f3n fi<span class=\"_ _1\"></span>nanciera de los anticipos <span class=\"_ _a\"></span>reintegrables, <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>(v) <span class=\"_ _1\"></span>408 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>rresponden <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>intereses <span class=\"_ _a\"></span>sobre <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>arrendamiento<span class=\"_ _0\"></span> seg\u00fan NIIF 16; todo ello de acuerdo con el criterio de devengo financiero.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "20<span class=\"ls0\">. <span class=\"_ _1a\"> </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=\"_ _13\"> </span><span class=\"ffb\">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 2024 y 2023<span class=\"_ _1\"></span>, es la siguiente:<span class=\"_ _2d\"> </span>Miles de euros 20<span class=\"ls0\">24 </span>20<span class=\"ls0\">23 </span>Compras de materias primas y otros aprovisionamientos  55.311 71.977 Variaci\u00f3n de existencias comerciales, materias primas y   <span class=\"ls0\">otras existencias  </span>5.481 (6.057) Deterioro de existencias comerciales, materias primas y   <span class=\"ls0\">otras existencias (Nota 11) </span>1.494<span class=\"ls0\"> </span>853<span class=\"ls0\"> </span>Otros gastos externos 6.758 5.842 Total 69.044 72.615 20<span class=\"ls17\">.2<span class=\"ls0\"> Gastos de personal </span></span> <span class=\"_ _13\"> </span>La composici\u00f3n de los gastos de personal es: Miles de euros 202<span class=\"ls0\">4 </span>20<span class=\"ls0\">23 </span>Sueldos y salarios 55.<span class=\"ls0\">981 </span>52.454 Indemnizaciones 62<span class=\"ls0\"> </span>1.148 Cargas sociales y otras 13.605 12.535 Total 69.<span class=\"ls0\">6<span class=\"ls1b\">48</span> </span>66.137<span class=\"_ _2d\"> </span> La cue<span class=\"ffb\">nta \u201cGastos de personal\u201d de 20</span>24 incluye 3.005 miles de euros correspondientes al bonus (<span class=\"ls13\">2.677</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>23<span class=\"ls1a\">) <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>4 <span class=\"_ _0\"></span>y 2023 <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> l<span class=\"_ _0\"></span>as sociedades del Grupo, distribuido por categor\u00edas, es el siguiente:<span class=\"_ _2d\"> </span> N\u00famero de Personas 20<span class=\"ls0\">24 </span>20<span class=\"ls0\">23 </span>Direcci\u00f3n (*) 22<span class=\"ls0\"> </span>24<span class=\"ls0\"> </span>Ingenier\u00eda 168<span class=\"ls0\"> </span>159<span class=\"ls0\"> </span>Producci\u00f3n 310<span class=\"ls0\"> </span>307<span class=\"ls0\"> </span>Comercial 393<span class=\"ls0\"> </span>372<span class=\"ls0\"> </span>Administraci\u00f3n 91<span class=\"ls0\"> </span>85<span class=\"ls0\"> </span>Total 984<span class=\"ls0\"> </span>947<span class=\"ls0\"> </span>(*) Incluye la Alta Direcci\u00f3n del Grupo as\u00ed como el resto de directores.<span class=\"_ _2d\"> </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=\"ls13\">20</span>24 y 2023 es: 202<span class=\"ls0\">4 </span>Hombres Mujeres Total Direcci\u00f3n 20<span class=\"ls0\"> </span>2 22<span class=\"ls0\"> </span>Ingenier\u00eda 143<span class=\"ls0\"> </span>19<span class=\"ls0\"> </span>162<span class=\"ls0\"> </span>Producci\u00f3n 201<span class=\"ls0\"> </span>93<span class=\"ls0\"> </span>294<span class=\"ls0\"> </span>Comercial 328<span class=\"ls0\"> </span>77<span class=\"ls0\"> </span>405<span class=\"ls0\"> </span>Administraci\u00f3n 36<span class=\"ls0\"> </span>59<span class=\"ls0\"> </span>95<span class=\"ls0\"> </span>Total 728<span class=\"ls0\"> </span>250<span class=\"ls0\"> </span>978<span class=\"ls0\"> </span>20<span class=\"ls0\">23 </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 209<span class=\"ls0\"> </span>96<span class=\"ls0\"> </span>305<span class=\"ls0\"> </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 722<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>970<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=\"ls13\">os</span> ejercicios 20<span class=\"ls0\">24 y 2023, 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\">24 </span>20<span class=\"ls0\">23 </span>Ingenier\u00eda 2 3 Producci\u00f3n 4 4 Comercial 6 7 Administraci\u00f3n 1 1 Total 13<span class=\"ls0\"> </span>15<span class=\"ls0\"> </span>Adicionalmente, <span class=\"_ _6\"></span>tres <span class=\"_ _7\"></span>personas <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>Consejo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>Administraci\u00f3n, <span class=\"_ _7\"></span><span class=\"ls13\">que <span class=\"_ _7\"></span></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=\"_ _7\"></span>compuesto <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>9 miembros, son mujeres. 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 de <span class=\"_ _0\"></span>la c<span class=\"_ _0\"></span>uenta de r<span class=\"_ _0\"></span>esultados consolida<span class=\"_ _0\"></span>da en los <span class=\"_ _0\"></span>ejercicios 202<span class=\"ls0\">4 y 2023 es el siguiente: </span>Miles de euros 202<span class=\"ls0\">4 </span>202<span class=\"ls0\">3 </span>Gastos de investigaci\u00f3n y desarrollo 2.185<span class=\"_ _2d\"> </span>1.542<span class=\"_ _2d\"> </span>Arrendamientos y c\u00e1nones 1.744<span class=\"_ _2d\"> </span>1.270<span class=\"_ _2d\"> </span>Reparaciones y conservaci\u00f3n 1.895 1.971<span class=\"_ _2d\"> </span>Servicios de profesionales independientes 4.558<span class=\"_ _2d\"> </span>3.867<span class=\"_ _2d\"> </span>Transportes 2.204<span class=\"_ _2d\"> </span>2.321<span class=\"_ _2d\"> </span>Seguros 1.015<span class=\"_ _2d\"> </span>912<span class=\"_ _2d\"> </span>Servicios bancarios y similares 144<span class=\"_ _2d\"> </span>150<span class=\"_ _2d\"> </span>Publicidad, propaganda y relaciones p\u00fablicas 1.022<span class=\"_ _2d\"> </span>1.415<span class=\"_ _2d\"> </span>Suministros 2.539<span class=\"_ _2d\"> </span>2.722<span class=\"_ _2d\"> </span>Otros servicios 9.9<span class=\"ls25\">89<span class=\"_ _2d\"> </span></span>10.060<span class=\"_ _2d\"> </span>Tributos 274<span class=\"_ _2d\"> </span>284<span class=\"_ _2d\"> </span>Total 27.5<span class=\"ls2d\">69<span class=\"_ _2d\"> </span></span>26.514<span class=\"_ _2d\"> </span>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>2024 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2023, <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=\"ls13\">os<span class=\"ls0\"> <span class=\"_ _0\"></span>auditor<span class=\"ls1b\">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=\"ls16\">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\">24 </span>Por el auditor principal y su red Por otras firmas de auditor\u00eda  Servicios de auditor\u00eda 335<span class=\"ls0\"> </span>9 Otros servicios de verificaci\u00f3n 19<span class=\"ls0\"> </span>- Total  3<span class=\"ls13\">54</span> 9 20<span class=\"ls0\">23 </span>Por el auditor principal y su red Por otras firmas de auditor\u00eda  Servicios de auditor<span class=\"ls15\">\u00eda</span> 366<span class=\"ls0\"> </span>9 Otros servicios de verificaci\u00f3n 20<span class=\"ls0\"> </span>- Total  38<span class=\"ls0\">6 </span>9 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-33": {
   "value": "20<span class=\"ls0\">.1 Aprovisionamientos </span> <span class=\"_ _13\"> </span><span class=\"ffb\">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 2024 y 2023<span class=\"_ _1\"></span>, es la siguiente:<span class=\"_ _2d\"> </span>Miles de euros 20<span class=\"ls0\">24 </span>20<span class=\"ls0\">23 </span>Compras de materias primas y otros aprovisionamientos  55.311 71.977 Variaci\u00f3n de existencias comerciales, materias primas y   <span class=\"ls0\">otras existencias  </span>5.481 (6.057) Deterioro de existencias comerciales, materias primas y   <span class=\"ls0\">otras existencias (Nota 11) </span>1.494<span class=\"ls0\"> </span>853<span class=\"ls0\"> </span>Otros gastos externos 6.758 5.842 Total 69.044 72.615 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-34": {
   "value": "20<span class=\"ls17\">.2<span class=\"ls0\"> Gastos de personal </span></span> <span class=\"_ _13\"> </span>La composici\u00f3n de los gastos de personal es: Miles de euros 202<span class=\"ls0\">4 </span>20<span class=\"ls0\">23 </span>Sueldos y salarios 55.<span class=\"ls0\">981 </span>52.454 Indemnizaciones 62<span class=\"ls0\"> </span>1.148 Cargas sociales y otras 13.605 12.535 Total 69.<span class=\"ls0\">6<span class=\"ls1b\">48</span> </span>66.137<span class=\"_ _2d\"> </span> La cue<span class=\"ffb\">nta \u201cGastos de personal\u201d de 20</span>24 incluye 3.005 miles de euros correspondientes al bonus (<span class=\"ls13\">2.677</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>23<span class=\"ls1a\">) <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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "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>4 <span class=\"_ _0\"></span>y 2023 <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> l<span class=\"_ _0\"></span>as sociedades del Grupo, distribuido por categor\u00edas, es el siguiente:<span class=\"_ _2d\"> </span>N\u00famero de Personas 20<span class=\"ls0\">24 </span>20<span class=\"ls0\">23 </span>Direcci\u00f3n (*) 22<span class=\"ls0\"> </span>24<span class=\"ls0\"> </span>Ingenier\u00eda 168<span class=\"ls0\"> </span>159<span class=\"ls0\"> </span>Producci\u00f3n 310<span class=\"ls0\"> </span>307<span class=\"ls0\"> </span>Comercial 393<span class=\"ls0\"> </span>372<span class=\"ls0\"> </span>Administraci\u00f3n 91<span class=\"ls0\"> </span>85<span class=\"ls0\"> </span>Total 984<span class=\"ls0\"> </span>947<span class=\"ls0\"> </span>(*) Incluye la Alta Direcci\u00f3n del Grupo as\u00ed como el resto de directores.<span class=\"_ _2d\"> </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=\"ls13\">20</span>24 y 2023 es:<div class=\"c wa1 h32 gs228\"><div class=\"t m0 x75 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">202<span class=\"ls0\">4 </span></div></div><div class=\"c w134 h32 gs229\"><div class=\"t m0 x1f h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Hombres </div></div><div class=\"c w135 h32 gs22a\"><div class=\"t m0 x45 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Mujeres </div></div><div class=\"c w90 h32 gs22b\"><div class=\"t m0 x39 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c wa1 h32 gs22c\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Direcci\u00f3n </div></div><div class=\"c w134 h32 gs22d\"><div class=\"t m0 x20 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">20<span class=\"ls0\"> </span></div></div><div class=\"c w135 h32 gs22e\"><div class=\"t m0 x2e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w90 h32 gs22f\"><div class=\"t m0 x46 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">22<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h4c gs230\"><div class=\"t m0 x8 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Ingenier\u00eda </div></div><div class=\"c w134 h4c gs231\"><div class=\"t m0 x75 h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">143<span class=\"ls0\"> </span></div></div><div class=\"c w135 h4c gs232\"><div class=\"t m0 x32 h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">19<span class=\"ls0\"> </span></div></div><div class=\"c w90 h4c gs233\"><div class=\"t m0 x2f h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">162<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h32 gs234\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Producci\u00f3n </div></div><div class=\"c w134 h32 gs235\"><div class=\"t m0 x75 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">201<span class=\"ls0\"> </span></div></div><div class=\"c w135 h32 gs236\"><div class=\"t m0 x32 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">93<span class=\"ls0\"> </span></div></div><div class=\"c w90 h32 gs237\"><div class=\"t m0 x2f h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">294<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h32 gs238\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Comercial </div></div><div class=\"c w134 h32 gs239\"><div class=\"t m0 x75 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">328<span class=\"ls0\"> </span></div></div><div class=\"c w135 h32 gs23a\"><div class=\"t m0 x32 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">77<span class=\"ls0\"> </span></div></div><div class=\"c w90 h32 gs23b\"><div class=\"t m0 x2f h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">405<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h32 gs23c\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Administraci\u00f3n </div></div><div class=\"c w134 h32 gs23d\"><div class=\"t m0 x20 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">36<span class=\"ls0\"> </span></div></div><div class=\"c w135 h32 gs23e\"><div class=\"t m0 x32 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">59<span class=\"ls0\"> </span></div></div><div class=\"c w90 h32 gs23f\"><div class=\"t m0 x46 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">95<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h32 gs240\"><div class=\"t m0 x29 h2 yb8 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w134 h32 gs241\"><div class=\"t m0 x75 h2 yb8 ff1 fs0 fc0 sc0 ls13 ws0\">728<span class=\"ls0\"> </span></div></div><div class=\"c w135 h32 gs242\"><div class=\"t m0 x22 h2 yb8 ff1 fs0 fc0 sc0 ls13 ws0\">250<span class=\"ls0\"> </span></div></div><div class=\"c w90 h32 gs243\"><div class=\"t m0 x2f h2 yb8 ff1 fs0 fc0 sc0 ls13 ws0\">978<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h32 gs245\"><div class=\"t m0 x75 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">20<span class=\"ls0\">23 </span></div></div><div class=\"c w134 h32 gs246\"><div class=\"t m0 x1f h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Hombres </div></div><div class=\"c w135 h32 gs247\"><div class=\"t m0 x45 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Mujeres </div></div><div class=\"c w90 h32 gs248\"><div class=\"t m0 x39 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c wa1 h32 gs249\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Direcci\u00f3n </div></div><div class=\"c w134 h32 gs24a\"><div class=\"t m0 x20 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">21<span class=\"ls0\"> </span></div></div><div class=\"c w135 h32 gs24b\"><div class=\"t m0 x2e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w90 h32 gs24c\"><div class=\"t m0 x46 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">23<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h32 gs24d\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Ingenier\u00eda </div></div><div class=\"c w134 h32 gs24e\"><div class=\"t m0 x75 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">152<span class=\"ls0\"> </span></div></div><div class=\"c w135 h32 gs24f\"><div class=\"t m0 x32 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">20<span class=\"ls0\"> </span></div></div><div class=\"c w90 h32 gs250\"><div class=\"t m0 x2f h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">172<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h4c gs251\"><div class=\"t m0 x8 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Producci\u00f3n </div></div><div class=\"c w134 h4c gs252\"><div class=\"t m0 x75 h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">209<span class=\"ls0\"> </span></div></div><div class=\"c w135 h4c gs253\"><div class=\"t m0 x32 h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">96<span class=\"ls0\"> </span></div></div><div class=\"c w90 h4c gs254\"><div class=\"t m0 x2f h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">305<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h32 gs255\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Comercial </div></div><div class=\"c w134 h32 gs256\"><div class=\"t m0 x75 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">305<span class=\"ls0\"> </span></div></div><div class=\"c w135 h32 gs257\"><div class=\"t m0 x32 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">74<span class=\"ls0\"> </span></div></div><div class=\"c w90 h32 gs258\"><div class=\"t m0 x2f h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">379<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h32 gs259\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Administraci\u00f3n </div></div><div class=\"c w134 h32 gs25a\"><div class=\"t m0 x20 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">35<span class=\"ls0\"> </span></div></div><div class=\"c w135 h32 gs25b\"><div class=\"t m0 x32 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">56<span class=\"ls0\"> </span></div></div><div class=\"c w90 h32 gs25c\"><div class=\"t m0 x46 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">91<span class=\"ls0\"> </span></div></div><div class=\"c wa1 h4c gs25d\"><div class=\"t m0 x29 h2 y4d ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w134 h4c gs25e\"><div class=\"t m0 x75 h2 y4d ff1 fs0 fc0 sc0 ls13 ws0\">722<span class=\"ls0\"> </span></div></div><div class=\"c w135 h4c gs25f\"><div class=\"t m0 x22 h2 y4d ff1 fs0 fc0 sc0 ls13 ws0\">248<span class=\"ls0\"> </span></div></div><div class=\"c w90 h4c gs260\"><div class=\"t m0 x2f h2 y4d ff1 fs0 fc0 sc0 ls13 ws0\">970<span class=\"ls0\"> </span></div></div><div class=\"c w38 h25 gs261\"><div class=\"t m0 xe5 h7b y41e ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x8a h7b y146 ff3 fs0 fc0 sc0 ls0 ws0\">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=\"ls13\">os</span> ejercicios </div><div class=\"t m0 x8a h7b y76d ff3 fs0 fc0 sc0 ls13 ws0\">20<span class=\"ls0\">24 y 2023, 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></div></div>Categor\u00eda 20<span class=\"ls0\">24 </span>20<span class=\"ls0\">23 </span>Ingenier\u00eda 2 3 Producci\u00f3n 4 4 Comercial 6 7 Administraci\u00f3n 1 1 Total 13<span class=\"ls0\"> </span>15<span class=\"ls0\"> </span>Adicionalmente, <span class=\"_ _6\"></span>tres <span class=\"_ _7\"></span>personas <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>Consejo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>Administraci\u00f3n, <span class=\"_ _7\"></span><span class=\"ls13\">que <span class=\"_ _7\"></span></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=\"_ _7\"></span>compuesto <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>9 miembros, son mujeres.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-35": {
   "value": "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 de <span class=\"_ _0\"></span>la c<span class=\"_ _0\"></span>uenta de r<span class=\"_ _0\"></span>esultados consolida<span class=\"_ _0\"></span>da en los <span class=\"_ _0\"></span>ejercicios 202<span class=\"ls0\">4 y 2023 es el siguiente: </span>Miles de euros 202<span class=\"ls0\">4 </span>202<span class=\"ls0\">3 </span>Gastos de investigaci\u00f3n y desarrollo 2.185<span class=\"_ _2d\"> </span>1.542<span class=\"_ _2d\"> </span>Arrendamientos y c\u00e1nones 1.744<span class=\"_ _2d\"> </span>1.270<span class=\"_ _2d\"> </span>Reparaciones y conservaci\u00f3n 1.895 1.971<span class=\"_ _2d\"> </span>Servicios de profesionales independientes 4.558<span class=\"_ _2d\"> </span>3.867<span class=\"_ _2d\"> </span>Transportes 2.204<span class=\"_ _2d\"> </span>2.321<span class=\"_ _2d\"> </span>Seguros 1.015<span class=\"_ _2d\"> </span>912<span class=\"_ _2d\"> </span>Servicios bancarios y similares 144<span class=\"_ _2d\"> </span>150<span class=\"_ _2d\"> </span>Publicidad, propaganda y relaciones p\u00fablicas 1.022<span class=\"_ _2d\"> </span>1.415<span class=\"_ _2d\"> </span>Suministros 2.539<span class=\"_ _2d\"> </span>2.722<span class=\"_ _2d\"> </span>Otros servicios 9.9<span class=\"ls25\">89<span class=\"_ _2d\"> </span></span>10.060<span class=\"_ _2d\"> </span>Tributos 274<span class=\"_ _2d\"> </span>284<span class=\"_ _2d\"> </span>Total 27.5<span class=\"ls2d\">69<span class=\"_ _2d\"> </span></span>26.514<span class=\"_ _2d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "<div class=\"c w13a hee gs263\"><div class=\"t m0 x1 h7b y3c6 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3e h7b y6d ff3 fs0 fc0 sc0 ls0 ws0\">Gastos de investigaci\u00f3n y desarrollo </div></div><div class=\"c w13b hee gs264\"><div class=\"t m0 x1 h7b y3c6 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m8 xc1 h7b y6d ff3 fs0 fc0 sc0 ls0 ws0\">2.185<span class=\"_ _2d\"> </span></div><div class=\"t m0 x14 h7b y6d ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w10d hee gs265\"><div class=\"t m0 x1 h7b y3c6 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m8 xc1 h7b y6d ff3 fs0 fc0 sc0 ls0 ws0\">1.542<span class=\"_ _2d\"> </span></div><div class=\"t m0 x14 h7b y6d ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-36": {
   "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>2024 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2023, <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=\"ls13\">os<span class=\"ls0\"> <span class=\"_ _0\"></span>auditor<span class=\"ls1b\">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=\"ls16\">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\">24 </span>Por el auditor principal y su red Por otras firmas de auditor\u00eda  Servicios de auditor\u00eda 335<span class=\"ls0\"> </span>9 Otros servicios de verificaci\u00f3n 19<span class=\"ls0\"> </span>- Total  3<span class=\"ls13\">54</span> 9 20<span class=\"ls0\">23 </span>Por el auditor principal y su red Por otras firmas de auditor\u00eda  Servicios de auditor<span class=\"ls15\">\u00eda</span> 366<span class=\"ls0\"> </span>9 Otros servicios de verificaci\u00f3n 20<span class=\"ls0\"> </span>- Total  38<span class=\"ls0\">6 </span>9",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "21. <span class=\"_ _1a\"> </span>Ingresos financieros El desglose en funci\u00f3n del origen de las partidas que lo conforman es: Miles de euros 20<span class=\"ls0\">24 </span>202<span class=\"ls0\">3 </span>Otros intereses e ingresos financieros (Nota 16) 812<span class=\"ls0\"> </span>2.632 Diferencias positivas de cambio 248<span class=\"ls0\"> </span>1.007 Total 1.060 3.639 Los  ingresos <span class=\"_ _d\"> </span>financieros  registrados  en  <span class=\"ls13\">202<span class=\"_ _0\"></span><span class=\"ls0\">4  se <span class=\"_ _d\"> </span>corresponden  principalmente <span class=\"_ _d\"> </span>con:  (i)  6<span class=\"ls13\">59</span> <span class=\"_ _d\"> </span>miles  de  euro<span class=\"_ _0\"></span>s </span></span>generados <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Do<span class=\"_ _0\"></span>minante <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>bido <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>la cance<span class=\"_ _0\"></span>laci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>Earn O<span class=\"_ _0\"></span>ut <span class=\"_ _b\"></span>de A<span class=\"_ _0\"></span>scaso <span class=\"_ _0\"></span>(2.508 <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _b\"></span>2023)<span class=\"_ _1\"></span>, (Nota <span class=\"ls13\">16)</span> y (ii) 80 m<span class=\"_ _1\"></span>iles de euros registrados en Coges Italia debido <span class=\"_ _1\"></span>a li<span class=\"_ _1\"></span>quidaci\u00f3n de intereses <span class=\"ls1a\">(8</span>4 miles de<span class=\"_ _1\"></span> euros en el ejercicio 2023<span class=\"ls1a\">).<span class=\"_ _2d\"> </span></span>22. <span class=\"_ _1a\"> </span>Gastos financieros El desglose en funci\u00f3n del origen de las partidas que lo conforman es<span class=\"_ _2d\"> </span>: Miles de euros 202<span class=\"ls0\">4 </span>202<span class=\"ls0\">3 </span>Gastos financieros y asimilados (Notas 6, 15 y 16) 1.969 2.827<span class=\"_ _2d\"> </span> Diferencias negativas de cambio 283<span class=\"ls0\"> </span>948<span class=\"ls0\"> </span>Total 2.252<span class=\"ls0\"> </span>3.775 Los ga<span class=\"_ _0\"></span>stos fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _0\"></span>registrados <span class=\"_ _b\"></span>en el <span class=\"_ _b\"></span>ejercicio 2024 <span class=\"_ _b\"></span>se corresponden <span class=\"_ _b\"></span>principalmente con:<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(i) <span class=\"ls13\">228</span> mile<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e e<span class=\"_ _0\"></span>uros asociados <span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>gasto <span class=\"_ _a\"></span>financiero <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>Earn <span class=\"_ _7\"></span>Out <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>Vendon <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>Ascaso<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>(Nota <span class=\"_ _a\"></span>16) <span class=\"_ _7\"></span>(ii) <span class=\"_ _a\"></span>1.1<span class=\"_ _1\"></span><span class=\"ls1b\">93</span> <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>los gastos <span class=\"_ _12\"> </span>financieros <span class=\"_ _12\"> </span>devengados <span class=\"_ _26\"> </span>por <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>deuda <span class=\"_ _12\"> </span>con <span class=\"_ _12\"> </span>entidades <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>cr\u00e9dito <span class=\"_ _12\"> </span>(Nota <span class=\"_ _12\"> </span>15), <span class=\"_ _12\"> </span>(i<span class=\"_ _1\"></span>i<span class=\"ls1a\">) <span class=\"_ _12\"> </span><span class=\"ls13\">21</span></span> <span class=\"_ _26\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _26\"> </span>de <span class=\"_ _12\"> </span>euros corresponden a<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>actualizaci\u00f3n <span class=\"_ _1\"></span>financiera de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>anticipos reinte<span class=\"_ _1\"></span>grables, y <span class=\"_ _1\"></span>(<span class=\"_ _a\"></span>iv) 5<span class=\"ls13\">03</span> <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>corresponden a <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ntereses <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>arrendamiento <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _a\"></span>NIIF <span class=\"_ _1\"></span>16; <span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>ello <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>acuerdo <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>riterio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>vengo<span class=\"_ _0\"></span> financiero.<span class=\"ff7 fs1\">  </span>Por <span class=\"_ _1\"></span>su <span class=\"_ _a\"></span>parte, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2023, <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>gastos <span class=\"_ _a\"></span>financieros <span class=\"_ _1\"></span>registrados<span class=\"_ _1\"></span><span class=\"ls17\">: <span class=\"_ _1\"></span></span>(i) <span class=\"_ _1\"></span>763 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>registrados <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la Sociedad <span class=\"_ _b\"></span>Dominante <span class=\"_ _0\"></span>debido <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>actualizaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Ea<span class=\"_ _1\"></span>rn <span class=\"_ _b\"></span>Out <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Ve<span class=\"_ _1\"></span>ndon <span class=\"_ _b\"></span>(Nota <span class=\"_ _b\"></span>16), <span class=\"_ _0\"></span>(ii) <span class=\"_ _b\"></span>477 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>asociados al <span class=\"_ _a\"></span>gasto <span class=\"_ _7\"></span>financiero <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>ambos <span class=\"_ _a\"></span>Earn <span class=\"_ _a\"></span>Out<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>(iii) <span class=\"_ _a\"></span><span class=\"ls13\">1.</span>158 <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>gastos <span class=\"_ _7\"></span>financieros <span class=\"_ _a\"></span>devengados <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _a\"></span>la deuda con<span class=\"_ _1\"></span> entidades de c<span class=\"_ _1\"></span>r\u00e9dito <span class=\"_ _1\"></span>(Nota 15), <span class=\"_ _1\"></span><span class=\"ls1a\">(i</span>v<span class=\"ls1a\">) </span>9 <span class=\"_ _1\"></span>mil<span class=\"ls1b\">es</span> <span class=\"_ _1\"></span>de euros <span class=\"_ _1\"></span>corresponden a<span class=\"_ _1\"></span> la actualizaci\u00f3n fi<span class=\"_ _1\"></span>nanciera de los anticipos <span class=\"_ _a\"></span>reintegrables, <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>(v) <span class=\"_ _1\"></span>408 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>rresponden <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>intereses <span class=\"_ _a\"></span>sobre <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>arrendamiento<span class=\"_ _0\"></span> seg\u00fan NIIF 16; todo ello de acuerdo con el criterio de devengo financiero.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-37": {
   "value": "21. <span class=\"_ _1a\"> </span>Ingresos financieros El desglose en funci\u00f3n del origen de las partidas que lo conforman es: Miles de euros 20<span class=\"ls0\">24 </span>202<span class=\"ls0\">3 </span>Otros intereses e ingresos financieros (Nota 16) 812<span class=\"ls0\"> </span>2.632 Diferencias positivas de cambio 248<span class=\"ls0\"> </span>1.007 Total 1.060 3.639 Los  ingresos <span class=\"_ _d\"> </span>financieros  registrados  en  <span class=\"ls13\">202<span class=\"_ _0\"></span><span class=\"ls0\">4  se <span class=\"_ _d\"> </span>corresponden  principalmente <span class=\"_ _d\"> </span>con:  (i)  6<span class=\"ls13\">59</span> <span class=\"_ _d\"> </span>miles  de  euro<span class=\"_ _0\"></span>s </span></span>generados <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Do<span class=\"_ _0\"></span>minante <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>bido <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>la cance<span class=\"_ _0\"></span>laci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>Earn O<span class=\"_ _0\"></span>ut <span class=\"_ _b\"></span>de A<span class=\"_ _0\"></span>scaso <span class=\"_ _0\"></span>(2.508 <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _b\"></span>2023)<span class=\"_ _1\"></span>, (Nota <span class=\"ls13\">16)</span> y (ii) 80 m<span class=\"_ _1\"></span>iles de euros registrados en Coges Italia debido <span class=\"_ _1\"></span>a li<span class=\"_ _1\"></span>quidaci\u00f3n de intereses <span class=\"ls1a\">(8</span>4 miles de<span class=\"_ _1\"></span> euros en el ejercicio 2023<span class=\"ls1a\">).<span class=\"_ _2d\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "<div class=\"c w13f h4c gs267\"><div class=\"t m0 x3e h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Otros intereses e ingresos financieros (Nota 16) </div></div><div class=\"c w5f h4c gs268\"><div class=\"t m0 x74 h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">812<span class=\"ls0\"> </span></div></div><div class=\"c w5e h4c gs269\"><div class=\"t m0 x45 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">2.632 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "Otros intereses e ingresos financieros (Nota 16) 812<span class=\"ls0\"> </span>2.632 Gastos financieros y asimilados (Notas 6, 15 y 16) 1.969 2.827<span class=\"_ _2d\"> </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 <span class=\"_ _b\"></span>ejercicio 2024 <span class=\"_ _b\"></span>se corresponden <span class=\"_ _b\"></span>principalmente con:<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(i) <span class=\"ls13\">228</span> mile<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e e<span class=\"_ _0\"></span>uros asociados <span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>gasto <span class=\"_ _a\"></span>financiero <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>Earn <span class=\"_ _7\"></span>Out <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>Vendon <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>Ascaso<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>(Nota <span class=\"_ _a\"></span>16) <span class=\"_ _7\"></span>(ii) <span class=\"_ _a\"></span>1.1<span class=\"_ _1\"></span><span class=\"ls1b\">93</span> <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>los gastos <span class=\"_ _12\"> </span>financieros <span class=\"_ _12\"> </span>devengados <span class=\"_ _26\"> </span>por <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>deuda <span class=\"_ _12\"> </span>con <span class=\"_ _12\"> </span>entidades <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>cr\u00e9dito <span class=\"_ _12\"> </span>(Nota <span class=\"_ _12\"> </span>15), <span class=\"_ _12\"> </span>(i<span class=\"_ _1\"></span>i<span class=\"ls1a\">) <span class=\"_ _12\"> </span><span class=\"ls13\">21</span></span> <span class=\"_ _26\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _26\"> </span>de <span class=\"_ _12\"> </span>euros corresponden a<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>actualizaci\u00f3n <span class=\"_ _1\"></span>financiera de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>anticipos reinte<span class=\"_ _1\"></span>grables, y <span class=\"_ _1\"></span>(<span class=\"_ _a\"></span>iv) 5<span class=\"ls13\">03</span> <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>corresponden a <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ntereses <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>arrendamiento <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _a\"></span>NIIF <span class=\"_ _1\"></span>16; <span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>ello <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>acuerdo <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>riterio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>vengo<span class=\"_ _0\"></span> financiero.<span class=\"ff7 fs1\">  </span>Por <span class=\"_ _1\"></span>su <span class=\"_ _a\"></span>parte, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2023, <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>gastos <span class=\"_ _a\"></span>financieros <span class=\"_ _1\"></span>registrados<span class=\"_ _1\"></span><span class=\"ls17\">: <span class=\"_ _1\"></span></span>(i) <span class=\"_ _1\"></span>763 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>registrados <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la Sociedad <span class=\"_ _b\"></span>Dominante <span class=\"_ _0\"></span>debido <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>actualizaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Ea<span class=\"_ _1\"></span>rn <span class=\"_ _b\"></span>Out <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Ve<span class=\"_ _1\"></span>ndon <span class=\"_ _b\"></span>(Nota <span class=\"_ _b\"></span>16), <span class=\"_ _0\"></span>(ii) <span class=\"_ _b\"></span>477 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>asociados al <span class=\"_ _a\"></span>gasto <span class=\"_ _7\"></span>financiero <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>ambos <span class=\"_ _a\"></span>Earn <span class=\"_ _a\"></span>Out<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>(iii) <span class=\"_ _a\"></span><span class=\"ls13\">1.</span>158 <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>gastos <span class=\"_ _7\"></span>financieros <span class=\"_ _a\"></span>devengados <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _a\"></span>la deuda con<span class=\"_ _1\"></span> entidades de c<span class=\"_ _1\"></span>r\u00e9dito <span class=\"_ _1\"></span>(Nota 15), <span class=\"_ _1\"></span><span class=\"ls1a\">(i</span>v<span class=\"ls1a\">) </span>9 <span class=\"_ _1\"></span>mil<span class=\"ls1b\">es</span> <span class=\"_ _1\"></span>de euros <span class=\"_ _1\"></span>corresponden a<span class=\"_ _1\"></span> la actualizaci\u00f3n fi<span class=\"_ _1\"></span>nanciera de los anticipos <span class=\"_ _a\"></span>reintegrables, <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>(v) <span class=\"_ _1\"></span>408 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>rresponden <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>intereses <span class=\"_ _a\"></span>sobre <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>arrendamiento<span class=\"_ _0\"></span> 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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-38": {
   "value": "22. <span class=\"_ _1a\"> </span>Gastos financieros El desglose en funci\u00f3n del origen de las partidas que lo conforman es<span class=\"_ _2d\"> </span>Miles de euros 202<span class=\"ls0\">4 </span>202<span class=\"ls0\">3 </span>Gastos financieros y asimilados (Notas 6, 15 y 16) 1.969 2.827<span class=\"_ _2d\"> </span> Diferencias negativas de cambio 283<span class=\"ls0\"> </span>948<span class=\"ls0\"> </span>Total 2.252<span class=\"ls0\"> </span>3.775 Los ga<span class=\"_ _0\"></span>stos fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _0\"></span>registrados <span class=\"_ _b\"></span>en el <span class=\"_ _b\"></span>ejercicio 2024 <span class=\"_ _b\"></span>se corresponden <span class=\"_ _b\"></span>principalmente con:<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(i) <span class=\"ls13\">228</span> mile<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e e<span class=\"_ _0\"></span>uros asociados <span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>gasto <span class=\"_ _a\"></span>financiero <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>Earn <span class=\"_ _7\"></span>Out <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>Vendon <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>Ascaso<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>(Nota <span class=\"_ _a\"></span>16) <span class=\"_ _7\"></span>(ii) <span class=\"_ _a\"></span>1.1<span class=\"_ _1\"></span><span class=\"ls1b\">93</span> <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>los gastos <span class=\"_ _12\"> </span>financieros <span class=\"_ _12\"> </span>devengados <span class=\"_ _26\"> </span>por <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>deuda <span class=\"_ _12\"> </span>con <span class=\"_ _12\"> </span>entidades <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>cr\u00e9dito <span class=\"_ _12\"> </span>(Nota <span class=\"_ _12\"> </span>15), <span class=\"_ _12\"> </span>(i<span class=\"_ _1\"></span>i<span class=\"ls1a\">) <span class=\"_ _12\"> </span><span class=\"ls13\">21</span></span> <span class=\"_ _26\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _26\"> </span>de <span class=\"_ _12\"> </span>euros corresponden a<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>actualizaci\u00f3n <span class=\"_ _1\"></span>financiera de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>anticipos reinte<span class=\"_ _1\"></span>grables, y <span class=\"_ _1\"></span>(<span class=\"_ _a\"></span>iv) 5<span class=\"ls13\">03</span> <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>corresponden a <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ntereses <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>arrendamiento <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _a\"></span>NIIF <span class=\"_ _1\"></span>16; <span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>ello <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>acuerdo <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>riterio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>vengo<span class=\"_ _0\"></span> financiero.<span class=\"ff7 fs1\">  </span>Por <span class=\"_ _1\"></span>su <span class=\"_ _a\"></span>parte, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2023, <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>gastos <span class=\"_ _a\"></span>financieros <span class=\"_ _1\"></span>registrados<span class=\"_ _1\"></span><span class=\"ls17\">: <span class=\"_ _1\"></span></span>(i) <span class=\"_ _1\"></span>763 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>registrados <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la Sociedad <span class=\"_ _b\"></span>Dominante <span class=\"_ _0\"></span>debido <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>actualizaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Ea<span class=\"_ _1\"></span>rn <span class=\"_ _b\"></span>Out <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Ve<span class=\"_ _1\"></span>ndon <span class=\"_ _b\"></span>(Nota <span class=\"_ _b\"></span>16), <span class=\"_ _0\"></span>(ii) <span class=\"_ _b\"></span>477 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>asociados al <span class=\"_ _a\"></span>gasto <span class=\"_ _7\"></span>financiero <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>ambos <span class=\"_ _a\"></span>Earn <span class=\"_ _a\"></span>Out<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>(iii) <span class=\"_ _a\"></span><span class=\"ls13\">1.</span>158 <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>gastos <span class=\"_ _7\"></span>financieros <span class=\"_ _a\"></span>devengados <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _a\"></span>la deuda con<span class=\"_ _1\"></span> entidades de c<span class=\"_ _1\"></span>r\u00e9dito <span class=\"_ _1\"></span>(Nota 15), <span class=\"_ _1\"></span><span class=\"ls1a\">(i</span>v<span class=\"ls1a\">) </span>9 <span class=\"_ _1\"></span>mil<span class=\"ls1b\">es</span> <span class=\"_ _1\"></span>de euros <span class=\"_ _1\"></span>corresponden a<span class=\"_ _1\"></span> la actualizaci\u00f3n fi<span class=\"_ _1\"></span>nanciera de los anticipos <span class=\"_ _a\"></span>reintegrables, <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>(v) <span class=\"_ _1\"></span>408 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>rresponden <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>intereses <span class=\"_ _a\"></span>sobre <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>arrendamiento<span class=\"_ _0\"></span> 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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "<div class=\"c w141 h9f gs26b\"><div class=\"t m0 x3e h7b yc6 ff3 fs0 fc0 sc0 ls0 ws0\">Gastos financieros y asimilados (Notas 6, 15 y 16) </div></div><div class=\"c w5f h9f gs26c\"><div class=\"t m0 x2a h7b yc6 ff3 fs0 fc0 sc0 ls0 ws0\">1.969 </div></div><div class=\"c w5e h9f gs26d\"><div class=\"t m0 x2a h7b yc6 ff3 fs0 fc0 sc0 ls0 ws0\">2.827<span class=\"_ _2d\"> </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 <span class=\"_ _b\"></span>ejercicio 2024 <span class=\"_ _b\"></span>se corresponden <span class=\"_ _b\"></span>principalmente con:<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(i) <span class=\"ls13\">228</span> mile<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e e<span class=\"_ _0\"></span>uros asociados <span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>gasto <span class=\"_ _a\"></span>financiero <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>Earn <span class=\"_ _7\"></span>Out <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>Vendon <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>Ascaso<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>(Nota <span class=\"_ _a\"></span>16) <span class=\"_ _7\"></span>(ii) <span class=\"_ _a\"></span>1.1<span class=\"_ _1\"></span><span class=\"ls1b\">93</span> <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>los gastos <span class=\"_ _12\"> </span>financieros <span class=\"_ _12\"> </span>devengados <span class=\"_ _26\"> </span>por <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>deuda <span class=\"_ _12\"> </span>con <span class=\"_ _12\"> </span>entidades <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>cr\u00e9dito <span class=\"_ _12\"> </span>(Nota <span class=\"_ _12\"> </span>15), <span class=\"_ _12\"> </span>(i<span class=\"_ _1\"></span>i<span class=\"ls1a\">) <span class=\"_ _12\"> </span><span class=\"ls13\">21</span></span> <span class=\"_ _26\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _26\"> </span>de <span class=\"_ _12\"> </span>euros corresponden a<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>actualizaci\u00f3n <span class=\"_ _1\"></span>financiera de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>anticipos reinte<span class=\"_ _1\"></span>grables, y <span class=\"_ _1\"></span>(<span class=\"_ _a\"></span>iv) 5<span class=\"ls13\">03</span> <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>corresponden a <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ntereses <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>arrendamiento <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _a\"></span>NIIF <span class=\"_ _1\"></span>16; <span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>ello <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>acuerdo <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>riterio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>vengo<span class=\"_ _0\"></span> financiero.<span class=\"ff7 fs1\">  </span>Por <span class=\"_ _1\"></span>su <span class=\"_ _a\"></span>parte, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2023, <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>gastos <span class=\"_ _a\"></span>financieros <span class=\"_ _1\"></span>registrados<span class=\"_ _1\"></span><span class=\"ls17\">: <span class=\"_ _1\"></span></span>(i) <span class=\"_ _1\"></span>763 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>registrados <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la Sociedad <span class=\"_ _b\"></span>Dominante <span class=\"_ _0\"></span>debido <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>actualizaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Ea<span class=\"_ _1\"></span>rn <span class=\"_ _b\"></span>Out <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Ve<span class=\"_ _1\"></span>ndon <span class=\"_ _b\"></span>(Nota <span class=\"_ _b\"></span>16), <span class=\"_ _0\"></span>(ii) <span class=\"_ _b\"></span>477 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>asociados al <span class=\"_ _a\"></span>gasto <span class=\"_ _7\"></span>financiero <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>ambos <span class=\"_ _a\"></span>Earn <span class=\"_ _a\"></span>Out<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>(iii) <span class=\"_ _a\"></span><span class=\"ls13\">1.</span>158 <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>gastos <span class=\"_ _7\"></span>financieros <span class=\"_ _a\"></span>devengados <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _a\"></span>la deuda con<span class=\"_ _1\"></span> entidades de c<span class=\"_ _1\"></span>r\u00e9dito <span class=\"_ _1\"></span>(Nota 15), <span class=\"_ _1\"></span><span class=\"ls1a\">(i</span>v<span class=\"ls1a\">) </span>9 <span class=\"_ _1\"></span>mil<span class=\"ls1b\">es</span> <span class=\"_ _1\"></span>de euros <span class=\"_ _1\"></span>corresponden a<span class=\"_ _1\"></span> la actualizaci\u00f3n fi<span class=\"_ _1\"></span>nanciera de los anticipos <span class=\"_ _a\"></span>reintegrables, <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>(v) <span class=\"_ _1\"></span>408 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>rresponden <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>intereses <span class=\"_ _a\"></span>sobre <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>arrendamiento<span class=\"_ _0\"></span> seg\u00fan NIIF 16; todo ello de acuerdo con el criterio de devengo financiero.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "Gastos financieros y asimilados (Notas 6, 15 y 16) 1.969 2.827<span class=\"_ _2d\"> </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 <span class=\"_ _b\"></span>ejercicio 2024 <span class=\"_ _b\"></span>se corresponden <span class=\"_ _b\"></span>principalmente con:<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(i) <span class=\"ls13\">228</span> mile<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e e<span class=\"_ _0\"></span>uros asociados <span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>gasto <span class=\"_ _a\"></span>financiero <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>Earn <span class=\"_ _7\"></span>Out <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>Vendon <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>Ascaso<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>(Nota <span class=\"_ _a\"></span>16) <span class=\"_ _7\"></span>(ii) <span class=\"_ _a\"></span>1.1<span class=\"_ _1\"></span><span class=\"ls1b\">93</span> <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>los gastos <span class=\"_ _12\"> </span>financieros <span class=\"_ _12\"> </span>devengados <span class=\"_ _26\"> </span>por <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>deuda <span class=\"_ _12\"> </span>con <span class=\"_ _12\"> </span>entidades <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>cr\u00e9dito <span class=\"_ _12\"> </span>(Nota <span class=\"_ _12\"> </span>15), <span class=\"_ _12\"> </span>(i<span class=\"_ _1\"></span>i<span class=\"ls1a\">) <span class=\"_ _12\"> </span><span class=\"ls13\">21</span></span> <span class=\"_ _26\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _26\"> </span>de <span class=\"_ _12\"> </span>euros corresponden a<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>actualizaci\u00f3n <span class=\"_ _1\"></span>financiera de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>anticipos reinte<span class=\"_ _1\"></span>grables, y <span class=\"_ _1\"></span>(<span class=\"_ _a\"></span>iv) 5<span class=\"ls13\">03</span> <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>corresponden a <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ntereses <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>arrendamiento <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _a\"></span>NIIF <span class=\"_ _1\"></span>16; <span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>ello <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>acuerdo <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>riterio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>vengo<span class=\"_ _0\"></span> financiero.<span class=\"ff7 fs1\">  </span>Por <span class=\"_ _1\"></span>su <span class=\"_ _a\"></span>parte, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2023, <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>gastos <span class=\"_ _a\"></span>financieros <span class=\"_ _1\"></span>registrados<span class=\"_ _1\"></span><span class=\"ls17\">: <span class=\"_ _1\"></span></span>(i) <span class=\"_ _1\"></span>763 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>registrados <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la Sociedad <span class=\"_ _b\"></span>Dominante <span class=\"_ _0\"></span>debido <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>actualizaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Ea<span class=\"_ _1\"></span>rn <span class=\"_ _b\"></span>Out <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Ve<span class=\"_ _1\"></span>ndon <span class=\"_ _b\"></span>(Nota <span class=\"_ _b\"></span>16), <span class=\"_ _0\"></span>(ii) <span class=\"_ _b\"></span>477 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>asociados al <span class=\"_ _a\"></span>gasto <span class=\"_ _7\"></span>financiero <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>ambos <span class=\"_ _a\"></span>Earn <span class=\"_ _a\"></span>Out<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>(iii) <span class=\"_ _a\"></span><span class=\"ls13\">1.</span>158 <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>gastos <span class=\"_ _7\"></span>financieros <span class=\"_ _a\"></span>devengados <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _a\"></span>la deuda con<span class=\"_ _1\"></span> entidades de c<span class=\"_ _1\"></span>r\u00e9dito <span class=\"_ _1\"></span>(Nota 15), <span class=\"_ _1\"></span><span class=\"ls1a\">(i</span>v<span class=\"ls1a\">) </span>9 <span class=\"_ _1\"></span>mil<span class=\"ls1b\">es</span> <span class=\"_ _1\"></span>de euros <span class=\"_ _1\"></span>corresponden a<span class=\"_ _1\"></span> la actualizaci\u00f3n fi<span class=\"_ _1\"></span>nanciera de los anticipos <span class=\"_ _a\"></span>reintegrables, <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>(v) <span class=\"_ _1\"></span>408 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>rresponden <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>intereses <span class=\"_ _a\"></span>sobre <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>arrendamiento<span class=\"_ _0\"></span> seg\u00fan NIIF 16; todo ello de acuerdo con el criterio de devengo financiero.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-411": {
   "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>24 y 2023, son <span class=\"_ _0\"></span>los siguientes:<span class=\"_ _2d\"> </span>Miles de euros 202<span class=\"ls0\">4 </span>202<span class=\"ls0\">3 </span>Saldos deudores (Nota 12) Impuesto sobre el Valor A\u00f1adido 932<span class=\"ls0\"> </span>2.032 Otros 499<span class=\"ls0\"> </span>89<span class=\"ls0\"> </span>Total  1.431 2.121 Activos por impuesto corriente (Nota 12) 656<span class=\"ls0\"> </span>339<span class=\"ls0\"> </span>Otros saldos acreedores (Nota 16) Retenciones a cuenta IRPF 921<span class=\"ls0\"> </span>935<span class=\"ls0\"> </span>Impuesto sobre el Valor A\u00f1adido 2.504 2.022 Organismos de la Seguridad Social 1.037 1.021 Otros 34<span class=\"ls0\"> </span>5 Total  4.496 3.983 Pasivos por impuesto corriente 3.0<span class=\"ls13\">63</span> 2.332 23.4 Conciliaci\u00f3n de los resultados contable y fiscal   <span class=\"_ _13\"> </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=\"ls13\">20</span>24 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>2023<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>en miles de euros:<span class=\"_ _2d\"> </span> <div class=\"c w30 ha2 gs26f\"><div class=\"t m0 x2a h2 y4f ff1 fs0 fc0 sc0 ls13 ws0\">20<span class=\"ls0\">24 </span></div></div><div class=\"c w149 ha2 gs271\"><div class=\"t m0 x2a h2 y4f ff1 fs0 fc0 sc0 ls13 ws0\">202<span class=\"ls0\">3 </span></div></div><div class=\"c w148 h97 gs273\"><div class=\"t m0 x3e h2 y3e6 ff1 fs0 fc0 sc0 ls0 ws0\">Beneficio consolidado antes de impuestos de operaciones </div><div class=\"t m0 x3e h2 ycd ff1 fs0 fc0 sc0 ls0 ws0\">continuadas </div></div><div class=\"c w30 h97 gs274\"><div class=\"t m0 x10a h2 y3e6 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xed h2 ycd ff1 fs0 fc0 sc0 ls0 ws0\">24.694 </div></div><div class=\"c w149 h97 gs275\"><div class=\"t m0 x10a h2 y3e6 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xed h2 ycd ff1 fs0 fc0 sc0 ls0 ws0\">22.915 </div></div><div class=\"c w14a h5a gs276\"><div class=\"t m0 x3e h7b y753 ff3 fs0 fc0 sc0 ls0 ws0\">Diferencias permanentes </div></div><div class=\"c w14a ha0 gs277\"><div class=\"t m0 x3e h7b y7a2 ff3 fs0 fc0 sc0 ls17 ws0\">    <span class=\"ls0\">En la Sociedad dominante (*) </span></div><div class=\"t m0 x3e h7b y7b6 ff3 fs0 fc0 sc0 ls17 ws0\">   <span class=\"ls0\">E </span></div></div><div class=\"c w14b ha0 gs278\"><div class=\"t m0 x2a h7b y7a2 ff3 fs0 fc0 sc0 ls0 ws0\">(7.021) </div></div><div class=\"c w14c ha0 gs279\"><div class=\"t m0 x2a h7b y7a2 ff3 fs0 fc0 sc0 ls0 ws0\">(9.160) </div></div><div class=\"c w14a h9f gs27a\"><div class=\"t m0 x3e h7b y177 ff3 fs0 fc0 sc0 ls17 ws0\">    <span class=\"ls0\">En otras sociedades dependientes </span></div><div class=\"t m0 x3e h7b y7b8 ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w14b h9f gs27b\"><div class=\"t m0 x2f h7b y177 ff3 fs0 fc0 sc0 ls0 ws0\">(431) </div></div><div class=\"c w14c h9f gs27c\"><div class=\"t m0 x22 h7b y177 ff3 fs0 fc0 sc0 ls13 ws0\">238<span class=\"ls0\"> </span></div></div><div class=\"c w14a ha0 gs27d\"><div class=\"t m0 x3e h7b y7a2 ff3 fs0 fc0 sc0 ls17 ws0\">    <span class=\"ls0\">En el proceso de consolidaci\u00f3n (ajustes de consolidaci\u00f3n)  </span></div></div><div class=\"c w14b ha0 gs27e\"><div class=\"t m0 x26 h7b y7a2 ff3 fs0 fc0 sc0 ls0 ws0\">9.981 </div></div><div class=\"c w14c ha0 gs27f\"><div class=\"t m0 xed h7b y7a2 ff3 fs0 fc0 sc0 ls0 ws0\">10.203 </div></div><div class=\"c w14a h9f gs280\"><div class=\"t m0 x3e h7b y177 ff3 fs0 fc0 sc0 ls0 ws0\">Diferencias temporales </div></div><div class=\"c w14a ha0 gs281\"><div class=\"t m0 x3e h7b y7a2 ff3 fs0 fc0 sc0 ls17 ws0\">    <span class=\"ls0\">En la Sociedad dominante  </span></div><div class=\"t m0 x3e h7b y7b6 ff3 fs0 fc0 sc0 ls17 ws0\">   <span class=\"ls0\">E </span></div></div><div class=\"c w14b ha0 gs282\"><div class=\"t m0 x2f h7b y7a2 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls13\">384</span>) </div></div><div class=\"c w14c ha0 gs283\"><div class=\"t m0 x22 h7b y7a2 ff3 fs0 fc0 sc0 ls13 ws0\">362<span class=\"ls0\"> </span></div></div><div class=\"c w14a h9f gs284\"><div class=\"t m0 x3e h7b y177 ff3 fs0 fc0 sc0 ls17 ws0\">    <span class=\"ls0\">En otras sociedades dependientes </span></div><div class=\"t m0 x3e h7b y7b8 ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w14b h9f gs285\"><div class=\"t m0 x2f h7b y177 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls13\">292</span>) </div></div><div class=\"c w14c h9f gs286\"><div class=\"t m0 x2a h7b y177 ff3 fs0 fc0 sc0 ls0 ws0\">(1.439) </div></div><div class=\"c w14a ha1 gs287\"><div class=\"t m0 x3e h7b y7bc ff3 fs0 fc0 sc0 ls17 ws0\">    <span class=\"ls0\">En el proceso de consolidaci\u00f3n (ajustes de consolidaci\u00f3n)  </span></div></div><div class=\"c w14b ha1 gs288\"><div class=\"t m0 x32 h7b y7bc ff3 fs0 fc0 sc0 ls13 ws0\">60<span class=\"ls0\"> </span></div></div><div class=\"c w14c ha1 gs289\"><div class=\"t m0 x22 h7b y7bc ff3 fs0 fc0 sc0 ls13 ws0\">432<span class=\"ls0\"> </span></div></div><div class=\"c w14a ha0 gs28a\"><div class=\"t m0 x3e h7b y7a2 ff3 fs0 fc0 sc0 ls0 ws0\">Compensaci\u00f3n de bases imponibles negativas de ejercicios anteriores </div></div><div class=\"c w14b ha0 gs28b\"><div class=\"t m0 x2a h7b y7a2 ff3 fs0 fc0 sc0 ls0 ws0\">(2.828) </div></div><div class=\"c w14c ha0 gs28c\"><div class=\"t m0 x2a h7b y7a2 ff3 fs0 fc0 sc0 ls0 ws0\">(2.502) </div></div><div class=\"c w14a hf4 gs28d\"><div class=\"t m0 x3e h7b y7be ff3 fs0 fc0 sc0 ls0 ws0\">Base imponible liquidable (resultado fiscal) </div></div><div class=\"c w30 hf4 gs28e\"><div class=\"t m0 xed h7b y7be ff3 fs0 fc0 sc0 ls0 ws0\">23.779 </div></div><div class=\"c w14c hf4 gs28f\"><div class=\"t m0 xed h7b y7be ff3 fs0 fc0 sc0 ls0 ws0\">21.049 </div></div><div class=\"c w14a h5a gs290\"><div class=\"t m0 x3e h7b y753 ff3 fs0 fc0 sc0 ls0 ws0\">Que se desglosa entre: </div></div><div class=\"c w14a h9f gs291\"><div class=\"t m0 x3e h7b y177 ff3 fs0 fc0 sc0 ls0 ws0\">Agregado de bases imponibles liquidables negativas </div></div><div class=\"c w14b h9f gs292\"><div class=\"t m0 x2a h7b y177 ff3 fs0 fc0 sc0 ls0 ws0\">(1.531) </div></div><div class=\"c w14c h9f gs293\"><div class=\"t m0 x2a h7b y177 ff3 fs0 fc0 sc0 ls0 ws0\">(1.880) </div></div><div class=\"c w14a hf5 gs294\"><div class=\"t m0 x3e h7b y117 ff3 fs0 fc0 sc0 ls0 ws0\">Agregado de bases imponibles liquidables positivas </div></div><div class=\"c w14b hf5 gs295\"><div class=\"t m0 xed h7b y117 ff3 fs0 fc0 sc0 ls0 ws0\">25.310 </div></div><div class=\"c w14c hf5 gs296\"><div class=\"t m0 xed h7b y117 ff3 fs0 fc0 sc0 ls0 ws0\">22.929 </div></div><div class=\"c w14a h95 gs297\"><div class=\"t m0 x3e h7b y7c2 ff3 fs0 fc0 sc0 ls0 ws0\">Cuota \u00edntegra fiscal (28%) </div></div><div class=\"c w14b h95 gs298\"><div class=\"t m0 x26 h7b y7c2 ff3 fs0 fc0 sc0 ls0 ws0\">6.424 </div></div><div class=\"c w14c h95 gs299\"><div class=\"t m0 x26 h7b y7c2 ff3 fs0 fc0 sc0 ls0 ws0\">6.443 </div></div><div class=\"c w14a h9f gs29a\"><div class=\"t m0 x3e h7b y177 ff3 fs0 fc0 sc0 ls0 ws0\">Ajustes por diferencias en tipo impositivo pa\u00edses extranjeros </div></div><div class=\"c w14b h9f gs29b\"><div class=\"t m0 x46 h7b y177 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls13\">84</span>) </div></div><div class=\"c w14c h9f gs29c\"><div class=\"t m0 x29 h7b y177 ff3 fs0 fc0 sc0 ls0 ws0\">(446) </div></div><div class=\"c w14a h9f gs29d\"><div class=\"t m0 x3e h7b y177 ff3 fs0 fc0 sc0 ls0 ws0\">Otras deducciones y otros </div></div><div class=\"c w14b h9f gs29e\"><div class=\"t m0 x2a h7b y177 ff3 fs0 fc0 sc0 ls0 ws0\">(1.112) </div></div><div class=\"c w14c h9f gs29f\"><div class=\"t m0 x2a h7b y177 ff3 fs0 fc0 sc0 ls0 ws0\">(1.618) </div></div><div class=\"c w14d h95 gs2a0\"><div class=\"t m0 x3e h7b y7c2 ff3 fs0 fc0 sc0 ls0 ws0\">Cuota l\u00edquida  </div></div><div class=\"c w30 h95 gs2a1\"><div class=\"t m0 x26 h7b y7c2 ff3 fs0 fc0 sc0 ls0 ws0\">5.228 </div></div><div class=\"c w14c h95 gs2a2\"><div class=\"t m0 x26 h7b y7c2 ff3 fs0 fc0 sc0 ls0 ws0\">4.379 </div></div><div class=\"c w14d hf4 gs2a3\"><div class=\"t m0 x3e h7b y7be ff3 fs0 fc0 sc0 ls0 ws0\">Menos retenciones y pagos a cuenta </div></div><div class=\"c w30 hf4 gs2a4\"><div class=\"t m0 x2a h7b y7be ff3 fs0 fc0 sc0 ls0 ws0\">(3.058) </div></div><div class=\"c w14c hf4 gs2a5\"><div class=\"t m0 x2a h7b y7be ff3 fs0 fc0 sc0 ls0 ws0\">(3.413) </div></div><div class=\"c w14d hb0 gs2a6\"><div class=\"t m0 x3e h7b y143 ff3 fs0 fc0 sc0 ls0 ws0\">Hacienda P\u00fablica deudora (acreedora), neto </div></div><div class=\"c w30 hb0 gs2a7\"><div class=\"t m0 x2a h7b y143 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls13\">2.170</span>) </div></div><div class=\"c w14c hb0 gs2a8\"><div class=\"t m0 x29 h7b y143 ff3 fs0 fc0 sc0 ls0 ws0\">(966) </div></div><div class=\"c w14a h95 gs2a9\"><div class=\"t m0 x3e h7b y7c2 ff3 fs0 fc0 sc0 ls0 ws0\">Impuesto sobre sociedades corriente </div></div><div class=\"c w14b h95 gs2aa\"><div class=\"t m0 x26 h7b y7c2 ff3 fs0 fc0 sc0 ls13 ws0\">5.228<span class=\"ls0\"> </span></div></div><div class=\"c w14c h95 gs2ab\"><div class=\"t m0 x26 h7b y7c2 ff3 fs0 fc0 sc0 ls0 ws0\">4.379 </div></div><div class=\"c w14a h9f gs2ac\"><div class=\"t m0 x3e h7b y177 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 w14b h9f gs2ad\"><div class=\"t m0 x22 h7b y177 ff3 fs0 fc0 sc0 ls13 ws0\">974<span class=\"ls0\"> </span></div></div><div class=\"c w14c h9f gs2ae\"><div class=\"t m0 x26 h7b y177 ff3 fs0 fc0 sc0 ls0 ws0\">2.046 </div></div><div class=\"c w14a ha0 gs2af\"><div class=\"t m0 x3e h7b y7a2 ff3 fs0 fc0 sc0 ls0 ws0\">Reconocimiento (cancelaci\u00f3n) neta de impuestos diferidos de pasivo </div></div><div class=\"c w14b ha0 gs2b0\"><div class=\"t m0 x2f h7b y7a2 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls13\">407</span>) </div></div><div class=\"c w14c ha0 gs2b1\"><div class=\"t m0 x29 h7b y7a2 ff3 fs0 fc0 sc0 ls0 ws0\">(420) </div></div><div class=\"c w14a h9f gs2b2\"><div class=\"t m0 x3e h7b y177 ff3 fs0 fc0 sc0 ls0 ws0\">Diferencias en el impuesto sobre sociedades de ejercicios anteriores </div></div><div class=\"c w14b h9f gs2b3\"><div class=\"t m0 x22 h7b y177 ff3 fs0 fc0 sc0 ls0 ws0\">143 </div></div><div class=\"c w14c h9f gs2b4\"><div class=\"t m0 x29 h7b y177 ff3 fs0 fc0 sc0 ls0 ws0\">(586) </div></div><div class=\"c w148 hca gs2b5\"><div class=\"t m0 x3e h2 y9e ff1 fs0 fc0 sc0 ls0 ws0\">Gasto por impuesto sobre sociedades  </div></div><div class=\"c w30 hca gs2b6\"><div class=\"t m0 x26 h2 y753 ff1 fs0 fc0 sc0 ls0 ws0\">5.938 </div></div><div class=\"c w149 hca gs2b7\"><div class=\"t m0 x26 h2 y753 ff1 fs0 fc0 sc0 ls0 ws0\">5.419 </div></div><div class=\"c w38 h25 gs2b8\"><div class=\"t m0 x48 h2c y554 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 xa0 h2c y7cb ff3 fs6 fc0 sc0 lsb ws0\">202<span class=\"ls0\">4 <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>20</span>23<span class=\"ls0\"> <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>dividendos<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>internacionales <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>empresas<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>cuya <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ontrapa<span class=\"_ _0\"></span>rtida <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 xa0 h2c y5af ff3 fs6 fc0 sc0 ls0 ws0\">ajustes de con<span class=\"_ _0\"></span>solidaci\u00f3n. </div><div class=\"t m0 x8a h7b y7cc 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 <span class=\"_ _d\"> </span>dominante <span class=\"_ _d\"> </span>y  sus<span class=\"_ _0\"></span> </div><div class=\"t m0 x8a h7b y7cd 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 x8a h7b y7ce 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 xe5 h7e y7cf ff9 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xe5 h7e y7d0 ff9 fs0 fc0 sc0 ls0 ws0\">23.5 Impuestos diferidos </div><div class=\"t m0 xe5 h7b y7d1 ff3 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _13\"> </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 x8a h7b y664 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>24 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2023 <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 x8a h7b y7d2 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=\"_ _2d\"> </span> <span class=\"_ _1\"></span> </div><div class=\"t m0 xe5 h7b y7d3 ff3 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _13\"> </span> </div></div>El origen de los impuestos diferidos registrados es: <div class=\"c w150 h32 gs2ba\"><div class=\"t m0 x46 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c w14f h32 gs2bb\"><div class=\"t m0 x20 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Impuestos Diferidos de Activo con Origen en: </div></div><div class=\"c w151 h32 gs2bc\"><div class=\"t m0 x2a h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">20<span class=\"ls0\">24 </span></div></div><div class=\"c w152 h32 gs2bd\"><div class=\"t m0 xed h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">20<span class=\"ls0\">23 </span></div></div><div class=\"c w153 h9f gs2be\"><div class=\"t m0 x3e h7b yc6 ff3 fs0 fc0 sc0 ls17 ws0\">  <span class=\"ls0\">Deducciones  </span></div></div><div class=\"c w154 h9f gs2bf\"><div class=\"t m0 x91 h7b yc6 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w155 h9f gs2c0\"><div class=\"t m0 x1c h7b y177 ff3 fs0 fc0 sc0 ls13 ws0\">762<span class=\"ls0\"> </span></div></div><div class=\"c w153 ha0 gs2c1\"><div class=\"t m0 x3e h7b ya1 ff3 fs0 fc0 sc0 ls17 ws0\">  <span class=\"ls0\">Bases liquidables negativas  </span></div></div><div class=\"c w154 ha0 gs2c2\"><div class=\"t m0 xf h7b y7a2 ff3 fs0 fc0 sc0 ls0 ws0\">2.576 </div></div><div class=\"c w155 ha0 gs2c3\"><div class=\"t m0 xf h7b y7a2 ff3 fs0 fc0 sc0 ls0 ws0\">2.627 </div></div><div class=\"c w153 h9f gs2c4\"><div class=\"t m0 x3e h7b yc6 ff3 fs0 fc0 sc0 ls17 ws0\">  <span class=\"ls0\">Impuestos anticipados </span></div></div><div class=\"c w154 h9f gs2c5\"><div class=\"t m0 xf h7b y177 ff3 fs0 fc0 sc0 ls13 ws0\">2.302<span class=\"ls0\"> </span></div></div><div class=\"c w155 h9f gs2c6\"><div class=\"t m0 xf h7b y177 ff3 fs0 fc0 sc0 ls0 ws0\">2.287 </div></div><div class=\"c w14f h95 gs2c7\"><div class=\"t m0 xfa h2 y61 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w151 h95 gs2c8\"><div class=\"t m0 x26 h2 y4f ff1 fs0 fc0 sc0 ls13 ws0\">4.878<span class=\"ls0\"> </span></div></div><div class=\"c w152 h95 gs2c9\"><div class=\"t m0 x26 h2 y4f ff1 fs0 fc0 sc0 ls0 ws0\">5.676 </div></div><div class=\"c w38 h25 gs2ca\"><div class=\"t m0 x8a h7b y503 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 x8a h7b y504 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 x8a h7b y49d ff3 fs0 fc0 sc0 ls0 ws0\">Nota 23.6. </div><div class=\"t m0 x8a h7b y7d9 ff3 fs0 fc0 sc0 ls0 ws0\">El  movimiento  e<span class=\"_ _1\"></span>n  l<span class=\"ls13\">os</span>  ejercicios  2024<span class=\"_ _1\"></span>  y  2023 <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>los  Impu<span class=\"_ _1\"></span>estos  diferidos  de  activo<span class=\"_ _1\"></span>,  que  corresponden </div><div class=\"t m0 x8a h7b y7da ff3 fs0 fc0 sc0 ls0 ws0\">principalmente a la Sociedad dominante, ha sido el siguiente (en miles de euros<span class=\"ls1c\">):<span class=\"_ _1\"></span></span> </div></div><div class=\"c w156 h9b gs2cb\"><div class=\"t m0 x1d h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Activo </div></div><div class=\"c w12f h9b gs2cc\"><div class=\"t m0 x6a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w157 h9b gs2cd\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Adiciones </div></div><div class=\"c w127 h9b gs2ce\"><div class=\"t m0 x6a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Aplicaciones  </div></div><div class=\"c w71 h9b gs2cf\"><div class=\"t m0 x6a h7b y455 ff3 fs0 fc0 sc0 ls0 ws0\">Traspasos </div><div class=\"t m0 x1e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">y otros </div></div><div class=\"c w132 h9b gs2d0\"><div class=\"t m0 x6a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></div><div class=\"c w156 ha0 gs2d1\"><div class=\"t m0 x3e h7b ya1 ff3 fs0 fc0 sc0 ls0 ws0\">Deducciones </div></div><div class=\"c w12f ha0 gs2d2\"><div class=\"t m0 x2a h7b ya1 ff3 fs0 fc0 sc0 ls13 ws0\">762<span class=\"ls0\"> </span></div></div><div class=\"c w157 ha0 gs2d3\"><div class=\"t m0 x42 h7b ya1 ff3 fs0 fc0 sc0 ls13 ws0\">349<span class=\"ls0\"> </span></div></div><div class=\"c w127 ha0 gs2d4\"><div class=\"t m0 x39 h7b ya1 ff3 fs0 fc0 sc0 ls0 ws0\">(1.111) </div></div><div class=\"c w71 ha0 gs2d5\"><div class=\"t m0 x42 h7b ya1 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w132 ha0 gs2d6\"><div class=\"t m0 x39 h7b ya1 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w156 ha0 gs2d7\"><div class=\"t m0 x3e h7b ya1 ff3 fs0 fc0 sc0 ls0 ws0\">Bases liquidables negativas (*) </div></div><div class=\"c w12f ha0 gs2d8\"><div class=\"t m0 x1a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">2.627 </div></div><div class=\"c w157 ha0 gs2d9\"><div class=\"t m0 x42 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">708<span class=\"ls0\"> </span></div></div><div class=\"c w127 ha0 gs2da\"><div class=\"t m0 x91 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(759) </div></div><div class=\"c w71 ha0 gs2db\"><div class=\"t m0 x42 h7b ya1 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w132 ha0 gs2dc\"><div class=\"t m0 x1a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">2.576 </div></div><div class=\"c w156 h9b gs2dd\"><div class=\"t m0 x3e h7b y455 ff3 fs0 fc0 sc0 ls0 ws0\">Impuestos anticipados por </div><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">diferencias temporarias (*) (**) </div></div><div class=\"c w12f h9b gs2de\"><div class=\"t m0 x1a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">2.287 </div></div><div class=\"c w157 h9b gs2df\"><div class=\"t m0 x42 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">174<span class=\"ls0\"> </span></div></div><div class=\"c w127 h9b gs2e0\"><div class=\"t m0 x91 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(145) </div></div><div class=\"c w71 h9b gs2e1\"><div class=\"t m0 x30 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(14) </div></div><div class=\"c w132 h9b gs2e2\"><div class=\"t m0 x1a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">2.302 </div></div><div class=\"c w156 hb0 gs2e3\"><div class=\"t m0 x21 h2 y97 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w12f hb0 gs2e4\"><div class=\"t m0 x1a h2 y97 ff1 fs0 fc0 sc0 ls0 ws0\">5.676 </div></div><div class=\"c w157 hb0 gs2e5\"><div class=\"t m0 x11 h2 y97 ff1 fs0 fc0 sc0 ls0 ws0\">1.231 </div></div><div class=\"c w127 hb0 gs2e6\"><div class=\"t m0 x39 h2 y97 ff1 fs0 fc0 sc0 ls0 ws0\">(2.015) </div></div><div class=\"c w71 hb0 gs2e7\"><div class=\"t m0 x30 h2 y97 ff1 fs0 fc0 sc0 ls0 ws0\">(14) </div></div><div class=\"c w132 hb0 gs2e8\"><div class=\"t m0 x1a h2 y97 ff1 fs0 fc0 sc0 ls13 ws0\">4.878<span class=\"ls0\"> </span></div></div><div class=\"c w38 h25 gs2ca\"><div class=\"t m0 x5a h2c y23e ff3 fs6 fc0 sc0 ls0 ws0\">(*) <span class=\"_ _f\"> </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 xd9 h2c y7df ff3 fs6 fc0 sc0 ls0 ws0\">el caso de la Socieda<span class=\"_ _0\"></span>d dominante<span class=\"_ _b\"></span> al cierre del ejercicio 2024).  </div><div class=\"t m0 x5a h2c y7e0 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 w156 h9b gs2e9\"><div class=\"t m0 x1d h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Activo </div></div><div class=\"c w12f h9b gs2ea\"><div class=\"t m0 x6a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w157 h9b gs2eb\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Adiciones </div></div><div class=\"c w127 h9b gs2ec\"><div class=\"t m0 x6a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Aplicaciones  </div></div><div class=\"c w71 h9b gs2ed\"><div class=\"t m0 x6a h7b y455 ff3 fs0 fc0 sc0 ls0 ws0\">Traspasos </div><div class=\"t m0 x1e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">y otros </div></div><div class=\"c w132 h9b gs2ee\"><div class=\"t m0 x6a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w156 ha0 gs2ef\"><div class=\"t m0 x3e h7b ya1 ff3 fs0 fc0 sc0 ls0 ws0\">Deducciones </div></div><div class=\"c w12f ha0 gs2f0\"><div class=\"t m0 x1a h7b ya1 ff3 fs0 fc0 sc0 ls0 ws0\">1.897 </div></div><div class=\"c w157 ha0 gs2f1\"><div class=\"t m0 x42 h7b ya1 ff3 fs0 fc0 sc0 ls13 ws0\">477<span class=\"ls0\"> </span></div></div><div class=\"c w127 ha0 gs2f2\"><div class=\"t m0 x39 h7b ya1 ff3 fs0 fc0 sc0 ls0 ws0\">(1.612) </div></div><div class=\"c w71 ha0 gs2f3\"><div class=\"t m0 x42 h7b ya1 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w132 ha0 gs2f4\"><div class=\"t m0 x2a h7b ya1 ff3 fs0 fc0 sc0 ls13 ws0\">762<span class=\"ls0\"> </span></div></div><div class=\"c w156 ha0 gs2f5\"><div class=\"t m0 x3e h7b ya1 ff3 fs0 fc0 sc0 ls0 ws0\">Bases liquidables negativas (*) </div></div><div class=\"c w12f ha0 gs2f6\"><div class=\"t m0 x1a h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">3.217 </div></div><div class=\"c w157 ha0 gs2f7\"><div class=\"t m0 x30 h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">62<span class=\"ls0\"> </span></div></div><div class=\"c w127 ha0 gs2f8\"><div class=\"t m0 x91 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">(652) </div></div><div class=\"c w71 ha0 gs2f9\"><div class=\"t m0 x42 h7b ya1 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w132 ha0 gs2fa\"><div class=\"t m0 x1a h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">2.627 </div></div><div class=\"c w156 h9b gs2fb\"><div class=\"t m0 x3e h7b y455 ff3 fs0 fc0 sc0 ls0 ws0\">Impuestos anticipados por </div><div class=\"t m0 x3e h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">diferencias temporarias (*) (**) </div></div><div class=\"c w12f h9b gs2fc\"><div class=\"t m0 x1a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">2.169 </div></div><div class=\"c w157 h9b gs2fd\"><div class=\"t m0 x42 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">210<span class=\"ls0\"> </span></div></div><div class=\"c w127 h9b gs2fe\"><div class=\"t m0 x91 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(132) </div></div><div class=\"c w71 h9b gs2ff\"><div class=\"t m0 x29 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">40<span class=\"ls0\"> </span></div></div><div class=\"c w132 h9b gs300\"><div class=\"t m0 x1a h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">2.287 </div></div><div class=\"c w156 ha0 gs301\"><div class=\"t m0 x21 h2 ya1 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w12f ha0 gs302\"><div class=\"t m0 x1a h2 ya1 ff1 fs0 fc0 sc0 ls0 ws0\">7.283 </div></div><div class=\"c w157 ha0 gs303\"><div class=\"t m0 x42 h2 ya1 ff1 fs0 fc0 sc0 ls13 ws0\">749<span class=\"ls0\"> </span></div></div><div class=\"c w127 ha0 gs304\"><div class=\"t m0 x39 h2 ya1 ff1 fs0 fc0 sc0 ls0 ws0\">(2.396) </div></div><div class=\"c w71 ha0 gs305\"><div class=\"t m0 x29 h2 ya1 ff1 fs0 fc0 sc0 ls13 ws0\">40<span class=\"ls0\"> </span></div></div><div class=\"c w132 ha0 gs306\"><div class=\"t m0 x1a h2 ya1 ff1 fs0 fc0 sc0 ls0 ws0\">5.676 </div></div><div class=\"c w38 h25 gs2ca\"><div class=\"t m0 x5a h2c y7e3 ff3 fs6 fc0 sc0 ls0 ws0\">(*) <span class=\"_ _f\"> </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 pa<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>ejercicios <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>iguientes <span class=\"_ _b\"></span>al cierre <span class=\"_ _b\"></span>del ejercicio <span class=\"_ _b\"></span>(28% e<span class=\"_ _0\"></span>n </div><div class=\"t m0 xd9 h2c y7e4 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<span class=\"ls2b\">).</span> </div><div class=\"t m0 x5a h2c y7e5 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 xe5 h2c y7e6 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>2024, <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>2024, <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=\"ls1b\">han </span>activado <span class=\"_ _b\"></span>706 <span class=\"_ _c\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>bases <span class=\"_ _b\"></span>imponibles <span class=\"_ _b\"></span>negativas <span class=\"_ _c\"></span>pendientes. <span class=\"_ _b\"></span>Asimismo, <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>activado <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>aprovechado 350 miles de euros de deducciones pendientes. El movi<span class=\"_ _0\"></span>miento en <span class=\"_ _b\"></span>l<span class=\"ls13\">os</span> ejercicios<span class=\"_ _0\"></span> 2024 <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>023 <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 31.12.2023 Adiciones Aplicaciones  Traspasos y otros 31.12.2024 Por revalorizaci\u00f3n de activos y otros 6.232 121<span class=\"ls0\"> </span>(<span class=\"ls13\">372</span>) - 5.981 Por amortizaci\u00f3n acelerada de activos 97<span class=\"ls0\"> </span>66<span class=\"ls0\"> </span>- 6 169<span class=\"ls0\"> </span>Por reducci\u00f3n de pasivos en combinaciones de negocios 258<span class=\"ls0\"> </span>66<span class=\"ls0\"> </span>(<span class=\"ls13\">111</span>) (13) 200<span class=\"ls0\"> </span>Total 6.587 253<span class=\"ls0\"> </span>(<span class=\"ls13\">483</span>) (7) 6.350 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=\"ls13\">708</span>) - 6.232 Por amortizaci\u00f3n acelerada de activos 127<span class=\"ls0\"> </span>- (<span class=\"ls13\">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=\"ls13\">96</span>) 21<span class=\"ls0\"> </span>258<span class=\"ls0\"> </span>Total 6.821 579<span class=\"ls0\"> </span>(<span class=\"ls13\">837</span>) 24<span class=\"ls0\"> </span>6.587 A 3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de 2<span class=\"_ _1\"></span>024 <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>saldos <span class=\"_ _1\"></span>principales <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>consecuencia d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>las combinaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocios <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la Sociedad dominante con Ascaso Factory, S.L.U., SIA Vendon y Coges S.p.A., as\u00ed como otros en el Subgrupo Primion debido a diferencias temporales entre balances IFRS y fiscales. A 31 de diciembre de 2023 los saldos pr<span class=\"_ _0\"></span>incipales fueron <span class=\"ffb\">consecuencia de las adiciones d<span class=\"_ _0\"></span>e \u201cRevalorizaci\u00f3n 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=\"_ _26\"> </span>hay <span class=\"_ _12\"> </span>un  sa<span class=\"_ _1\"></span>ldo  como <span class=\"_ _26\"> </span>consecuencia <span class=\"_ _12\"> </span>de  l<span class=\"_ _1\"></span>as  combinaciones <span class=\"_ _12\"> </span>de <span class=\"_ _26\"> </span>negocios <span class=\"_ _12\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _12\"> </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=\"_ _a\"></span>como <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=\"_ _2d\"> </span> 23.6 Bases liquidables negativas y deducciones  <span class=\"_ _13\"> </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 2024, 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 201<span class=\"ls0\">1 </span>2026<span class=\"ls0\"> </span>349<span class=\"ls0\"> </span>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>165<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 8.459<span class=\"ls0\"> </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>24<span class=\"ls17\">,  </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 <span class=\"_ _9\"> </span>sociedades <span class=\"_ _8\"> </span>del <span class=\"_ _9\"> </span>Subgrupo <span class=\"_ _9\"> </span>Primion <span class=\"_ _8\"> </span>exceptuando <span class=\"_ _8\"> </span>Opertis, <span class=\"_ _9\"> </span>GmbH <span class=\"_ _9\"> </span>(principalmente <span class=\"_ _8\"> </span><span class=\"ls13\">en <span class=\"_ _9\"> </span></span>Primion<span class=\"ls15\">, </span>S.A.S.<span class=\"ls1a\">) <span class=\"ls13\">1.</span></span>260 mil<span class=\"ls1b\">es</span> d<span class=\"_ _1\"></span>e euros, Azkoyen France, S.A.R.L. 1.775 <span class=\"_ _1\"></span>mil<span class=\"ls13\">es</span> de euros <span class=\"ls19\">y </span>Azkoyen Portugal, Sociedade<span class=\"_ _0\"></span> Unipessoal, <span class=\"_ _a\"></span>Lda. <span class=\"_ _a\"></span><span class=\"ls1b\">84</span>5 <span class=\"_ _a\"></span>mil<span class=\"ls1b\">es<span class=\"_ _1\"></span></span> <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros<span class=\"ls15\">. <span class=\"_ _a\"></span></span>Por <span class=\"_ _a\"></span>\u00faltimo, <span class=\"_ _a\"></span>Opertis, <span class=\"_ _a\"></span>GmbH <span class=\"_ _a\"></span>dispone <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span><span class=\"ls1b\">8.<span class=\"_ _1\"></span><span class=\"ls13\">182</span></span> <span class=\"_ _1\"></span><span class=\"ls2e\">mi<span class=\"_ _1\"></span></span>les <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>bases imponibles <span class=\"_ _7\"></span>negativas <span class=\"_ _6\"></span>(b\u00e1sicamente <span class=\"_ _6\"></span>generadas <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>anterioridad <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Subgrupo <span class=\"_ _6\"></span>Primion)<span class=\"_ _1\"></span>, cuya 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=\"ls17\">, <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 fo<span class=\"_ _1\"></span>rma <span class=\"_ _b\"></span>completa,<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _b\"></span>se 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. Al 31 de diciembre de 2<span class=\"_ _1\"></span>024 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><span class=\"ls13\">4.</span>878 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>de <span class=\"_ _a\"></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 2024 es el siguiente (en miles de euros<span class=\"ls1a\">):<span class=\"_ _2d\"> </span></span> Impuestos diferidos de activo  con origen en Bases liquidables negativas Impuestos anticipados Total Azkoyen, S.A. 2.369 1.133<span class=\"ls0\"> </span>3.502<span class=\"ls0\"> </span>Coges, S.p.A. - 193<span class=\"ls0\"> </span>193<span class=\"ls0\"> </span>Azkoyen Portugal, Sociedade    <span class=\"ls0\">Unipessoal, Lda. </span>182<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>210<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. - 226<span class=\"ls0\"> </span>226<span class=\"ls0\"> </span>Coffetek, Ltd. - 127<span class=\"ls0\"> </span>127<span class=\"ls0\"> </span>Coges Espa\u00f1a Medios     <span class=\"ls0\">de Pago, S.L. </span>- 6 6 Azkoyen Comercial Deutschland,    <span class=\"ls0\">GmbH </span>- 6 6 Azkoyen Colombia, S.A.S. - 21<span class=\"ls0\"> </span>21<span class=\"ls0\"> </span>Subgrupo Primion - 25<span class=\"ls0\"> </span>25<span class=\"ls0\"> </span>Ascaso Factory, S.L.U. - 9 9 Ajustes de consolidaci\u00f3n-  Otros (153) 528<span class=\"ls0\"> </span>375<span class=\"ls0\"> </span>Total 2.576 2.302<span class=\"ls0\"> </span>4.878<span class=\"ls0\"> </span>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 <span class=\"_ _8\"> </span>cond<span class=\"_ _1\"></span>iciones <span class=\"_ _8\"> </span>y  circunstancias<span class=\"_ _0\"></span> 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<span class=\"_ _1\"></span> condiciones y <span class=\"_ _1\"></span>circunstancias <span class=\"_ _1\"></span>necesarias para <span class=\"_ _1\"></span>asegurar razonablemente <span class=\"_ _1\"></span>que la <span class=\"_ _1\"></span>recuperaci\u00f3n <span class=\"_ _1\"></span>de los <span class=\"_ _1\"></span>cr\u00e9ditos fiscales activados al 31 de diciembre de 2024 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>v<span class=\"_ _1\"></span>igor, <span class=\"_ _a\"></span>respecto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>Azkoyen, <span class=\"_ _a\"></span>S.A., <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stima <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>totalidad <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>importe activado estar\u00e1 totalmente compensando para 20<span class=\"ls13\">29</span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-39": {
   "value": "23.4 Conciliaci\u00f3n de los resultados contable y fiscal   <span class=\"_ _13\"> </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=\"ls13\">20</span>24 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>2023<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>en miles de euros:<span class=\"_ _2d\"> </span>20<span class=\"ls0\">24 </span>202<span class=\"ls0\">3 </span>Beneficio consolidado antes de impuestos de operaciones continuadas 24.694 22.915 Diferencias permanentes     <span class=\"ls0\">En la Sociedad dominante (*) </span>   <span class=\"ls0\">E </span>(7.021) (9.160)     <span class=\"ls0\">En otras sociedades dependientes </span>(431) 238<span class=\"ls0\"> </span>    <span class=\"ls0\">En el proceso de consolidaci\u00f3n (ajustes de consolidaci\u00f3n)  </span>9.981 10.203 Diferencias temporales     <span class=\"ls0\">En la Sociedad dominante  </span>   <span class=\"ls0\">E </span>(<span class=\"ls13\">384</span>) 362<span class=\"ls0\"> </span>    <span class=\"ls0\">En otras sociedades dependientes </span>(<span class=\"ls13\">292</span>) (1.439)     <span class=\"ls0\">En el proceso de consolidaci\u00f3n (ajustes de consolidaci\u00f3n)  </span>60<span class=\"ls0\"> </span>432<span class=\"ls0\"> </span>Compensaci\u00f3n de bases imponibles negativas de ejercicios anteriores (2.828) (2.502) Base imponible liquidable (resultado fiscal) 23.779 21.049 Que se desglosa entre: Agregado de bases imponibles liquidables negativas (1.531) (1.880) Agregado de bases imponibles liquidables positivas 25.310 22.929 Cuota \u00edntegra fiscal (28%) 6.424 6.443 Ajustes por diferencias en tipo impositivo pa\u00edses extranjeros (<span class=\"ls13\">84</span>) (446) Otras deducciones y otros (1.112) (1.618) Cuota l\u00edquida  5.228 4.379 Menos retenciones y pagos a cuenta (3.058) (3.413) Hacienda P\u00fablica deudora (acreedora), neto (<span class=\"ls13\">2.170</span>) (966) Impuesto sobre sociedades corriente 5.228<span class=\"ls0\"> </span>4.379 Desactivaci\u00f3n (activaci\u00f3n) neta de impuestos diferidos de ac<span class=\"_ _0\"></span>tivo<span class=\"_ _1\"></span> 974<span class=\"ls0\"> </span>2.046 Reconocimiento (cancelaci\u00f3n) neta de impuestos diferidos de pasivo (<span class=\"ls13\">407</span>) (420) Diferencias en el impuesto sobre sociedades de ejercicios anteriores 143 (586) Gasto por impuesto sobre sociedades  5.938 5.419 (*)  <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\">4 <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>20</span>23<span class=\"ls0\"> <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>dividendos<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>internacionales <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>empresas<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>cuya <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ontrapa<span class=\"_ _0\"></span>rtida <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 con<span class=\"_ _0\"></span>solidaci\u00f3n. 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 <span class=\"_ _d\"> </span>dominante <span class=\"_ _d\"> </span>y  sus<span class=\"_ _0\"></span> 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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-40": {
   "value": "23.5 Impuestos diferidos  <span class=\"_ _13\"> </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>24 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2023 <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=\"_ _2d\"> </span>El origen de los impuestos diferidos registrados es: Miles de euros Impuestos Diferidos de Activo con Origen en: 20<span class=\"ls0\">24 </span>20<span class=\"ls0\">23 </span>  <span class=\"ls0\">Deducciones  </span>- 762<span class=\"ls0\"> </span>  <span class=\"ls0\">Bases liquidables negativas  </span>2.576 2.627   <span class=\"ls0\">Impuestos anticipados </span>2.302<span class=\"ls0\"> </span>2.287 Total 4.878<span class=\"ls0\"> </span>5.676 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=\"ls13\">os</span>  ejercicios  2024<span class=\"_ _1\"></span>  y  2023 <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </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=\"ls1c\">):<span class=\"_ _1\"></span></span> Activo 31.12.2023 Adiciones Aplicaciones  Traspasos y otros 31.12.2024 Deducciones 762<span class=\"ls0\"> </span>349<span class=\"ls0\"> </span>(1.111) - - Bases liquidables negativas (*) 2.627 708<span class=\"ls0\"> </span>(759) - 2.576 Impuestos anticipados por diferencias temporarias (*) (**) 2.287 174<span class=\"ls0\"> </span>(145) (14) 2.302 Total 5.676 1.231 (2.015) (14) 4.878<span class=\"ls0\"> </span>(*) <span class=\"_ _f\"> </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 Socieda<span class=\"_ _0\"></span>d dominante<span class=\"_ _b\"></span> al cierre del ejercicio 2024).  (**) 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 31.12.2022 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>(652) - 2.627 Impuestos anticipados por diferencias temporarias (*) (**) 2.169 210<span class=\"ls0\"> </span>(132) 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=\"_ _f\"> </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 pa<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>ejercicios <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>iguientes <span class=\"_ _b\"></span>al cierre <span class=\"_ _b\"></span>del ejercicio <span class=\"_ _b\"></span>(28% 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<span class=\"ls2b\">).</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>2024, <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>2024, <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=\"ls1b\">han </span>activado <span class=\"_ _b\"></span>706 <span class=\"_ _c\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>bases <span class=\"_ _b\"></span>imponibles <span class=\"_ _b\"></span>negativas <span class=\"_ _c\"></span>pendientes. <span class=\"_ _b\"></span>Asimismo, <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>activado <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>aprovechado 350 miles de euros de deducciones pendientes. El movi<span class=\"_ _0\"></span>miento en <span class=\"_ _b\"></span>l<span class=\"ls13\">os</span> ejercicios<span class=\"_ _0\"></span> 2024 <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>023 <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 31.12.2023 Adiciones Aplicaciones  Traspasos y otros 31.12.2024 Por revalorizaci\u00f3n de activos y otros 6.232 121<span class=\"ls0\"> </span>(<span class=\"ls13\">372</span>) - 5.981 Por amortizaci\u00f3n acelerada de activos 97<span class=\"ls0\"> </span>66<span class=\"ls0\"> </span>- 6 169<span class=\"ls0\"> </span>Por reducci\u00f3n de pasivos en combinaciones de negocios 258<span class=\"ls0\"> </span>66<span class=\"ls0\"> </span>(<span class=\"ls13\">111</span>) (13) 200<span class=\"ls0\"> </span>Total 6.587 253<span class=\"ls0\"> </span>(<span class=\"ls13\">483</span>) (7) 6.350 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=\"ls13\">708</span>) - 6.232 Por amortizaci\u00f3n acelerada de activos 127<span class=\"ls0\"> </span>- (<span class=\"ls13\">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=\"ls13\">96</span>) 21<span class=\"ls0\"> </span>258<span class=\"ls0\"> </span>Total 6.821 579<span class=\"ls0\"> </span>(<span class=\"ls13\">837</span>) 24<span class=\"ls0\"> </span>6.587 A 3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de 2<span class=\"_ _1\"></span>024 <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>saldos <span class=\"_ _1\"></span>principales <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>consecuencia d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>las combinaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocios <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la Sociedad dominante con Ascaso Factory, S.L.U., SIA Vendon y Coges S.p.A., as\u00ed como otros en el Subgrupo Primion debido a diferencias temporales entre balances IFRS y fiscales. A 31 de diciembre de 2023 los saldos pr<span class=\"_ _0\"></span>incipales fueron <span class=\"ffb\">consecuencia de las adiciones d<span class=\"_ _0\"></span>e \u201cRevalorizaci\u00f3n 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=\"_ _26\"> </span>hay <span class=\"_ _12\"> </span>un  sa<span class=\"_ _1\"></span>ldo  como <span class=\"_ _26\"> </span>consecuencia <span class=\"_ _12\"> </span>de  l<span class=\"_ _1\"></span>as  combinaciones <span class=\"_ _12\"> </span>de <span class=\"_ _26\"> </span>negocios <span class=\"_ _12\"> </span>de <span class=\"_ _26\"> </span>la <span class=\"_ _12\"> </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=\"_ _a\"></span>como <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=\"_ _2d\"> </span> Al 31 de diciembre de 2<span class=\"_ _1\"></span>024 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><span class=\"ls13\">4.</span>878 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>de <span class=\"_ _a\"></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 2024 es el siguiente (en miles de euros<span class=\"ls1a\">):<span class=\"_ _2d\"> </span></span>Impuestos diferidos de activo  con origen en Bases liquidables negativas Impuestos anticipados Total Azkoyen, S.A. 2.369 1.133<span class=\"ls0\"> </span>3.502<span class=\"ls0\"> </span>Coges, S.p.A. - 193<span class=\"ls0\"> </span>193<span class=\"ls0\"> </span>Azkoyen Portugal, Sociedade    <span class=\"ls0\">Unipessoal, Lda. </span>182<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>210<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. - 226<span class=\"ls0\"> </span>226<span class=\"ls0\"> </span>Coffetek, Ltd. - 127<span class=\"ls0\"> </span>127<span class=\"ls0\"> </span>Coges Espa\u00f1a Medios     <span class=\"ls0\">de Pago, S.L. </span>- 6 6 Azkoyen Comercial Deutschland,    <span class=\"ls0\">GmbH </span>- 6 6 Azkoyen Colombia, S.A.S. - 21<span class=\"ls0\"> </span>21<span class=\"ls0\"> </span>Subgrupo Primion - 25<span class=\"ls0\"> </span>25<span class=\"ls0\"> </span>Ascaso Factory, S.L.U. - 9 9 Ajustes de consolidaci\u00f3n-  Otros (153) 528<span class=\"ls0\"> </span>375<span class=\"ls0\"> </span>Total 2.576 2.302<span class=\"ls0\"> </span>4.878<span class=\"ls0\"> </span>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 <span class=\"_ _8\"> </span>cond<span class=\"_ _1\"></span>iciones <span class=\"_ _8\"> </span>y  circunstancias<span class=\"_ _0\"></span> 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<span class=\"_ _1\"></span> condiciones y <span class=\"_ _1\"></span>circunstancias <span class=\"_ _1\"></span>necesarias para <span class=\"_ _1\"></span>asegurar razonablemente <span class=\"_ _1\"></span>que la <span class=\"_ _1\"></span>recuperaci\u00f3n <span class=\"_ _1\"></span>de los <span class=\"_ _1\"></span>cr\u00e9ditos fiscales activados al 31 de diciembre de 2024 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>v<span class=\"_ _1\"></span>igor, <span class=\"_ _a\"></span>respecto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>Azkoyen, <span class=\"_ _a\"></span>S.A., <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>stima <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>totalidad <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>importe activado estar\u00e1 totalmente compensando para 20<span class=\"ls13\">29</span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-41": {
   "value": "A dividendos (*) 9.378 (*) Equivalente al<span class=\"_ _0\"></span> <span class=\"lsb\">50</span>% del beneficio con<span class=\"_ _0\"></span>solidado (despu\u00e9<span class=\"_ _b\"></span>s <span class=\"_ _1\"></span>de impue<span class=\"_ _0\"></span>stos) del<span class=\"_ _0\"></span> ejercicio 2024. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-42": {
   "value": "25. <span class=\"_ _1a\"> </span>Beneficio por acci\u00f3n 25.1 Beneficio b\u00e1sico por acci\u00f3n   <span class=\"_ _13\"> </span>El <span class=\"_ _0\"></span>beneficio <span class=\"_ _b\"></span>b\u00e1sico por <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>cci\u00f3n <span class=\"_ _b\"></span>se d<span class=\"_ _0\"></span>etermina dividiendo <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>resultado <span class=\"_ _b\"></span>neto atr<span class=\"_ _0\"></span>ibuido <span class=\"_ _b\"></span>al Grupo <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>ejercicio entr<span class=\"_ _0\"></span>e el n\u00famero <span class=\"_ _0\"></span>medio <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>onderado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las acciones <span class=\"_ _b\"></span>en circulaci\u00f3n <span class=\"_ _0\"></span>durante e<span class=\"_ _0\"></span>se ejercicio, <span class=\"_ _b\"></span>excluido el <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>\u00famero medio <span class=\"_ _b\"></span>de las acciones propias mantenidas a lo largo del mismo del modo que se indica en la Nota 3.q.  <span class=\"_ _13\"> </span>De <span class=\"_ _26\"> </span>ac<span class=\"_ _1\"></span>uerdo  con <span class=\"_ _12\"> </span>ello, <span class=\"_ _12\"> </span>los  beneficios <span class=\"_ _12\"> </span>b\u00e1sicos <span class=\"_ _26\"> </span>por <span class=\"_ _12\"> </span>acci\u00f3n  d<span class=\"_ _1\"></span>e <span class=\"_ _26\"> </span>operaciones <span class=\"_ _12\"> </span>continuadas<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>y <span class=\"_ _26\"> </span>di<span class=\"_ _1\"></span>scontinuadas correspondientes a los ejercicios de <span class=\"ls13\">20</span>24 y 2023 son los siguientes: 202<span class=\"ls0\">4 </span>202<span class=\"ls0\">3 </span>Variaci\u00f3n Resultado neto del ejercicio procedente de operaciones continuadas atribuido a la entidad dominante (Miles de euros) 18.<span class=\"ls0\">595 </span>17.335 1.260<span class=\"ls0\"> </span>N\u00famero medio ponderado de acciones emitidas 24.450.000 24.450.000 - Menos-Acciones Propias (dato medio ponderado) (67.729) (73.049) 5.320 N\u00famero medio ajustado ponderado para el c\u00e1lculo de beneficio por acci\u00f3n 24.382.271 24.376.951 5.320 Beneficio b\u00e1sico por acci\u00f3n (euros) 0,76<span class=\"ls1b\">26</span> 0,7111 0,0515 25.2 Beneficio diluido por acci\u00f3n  Al <span class=\"_ _7\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>2023 <span class=\"_ _6\"></span>Azkoyen, <span class=\"_ _7\"></span>S.A., <span class=\"_ _7\"></span>Sociedad <span class=\"_ _6\"></span>dominante <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _7\"></span>no <span class=\"_ _6\"></span>ha <span class=\"_ _7\"></span>emitido instrumentos <span class=\"_ _1\"></span>financieros u <span class=\"_ _1\"></span>otros <span class=\"_ _1\"></span>contratos <span class=\"_ _1\"></span>que de<span class=\"_ _1\"></span>n derecho a<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>u poseedor <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>recibir <span class=\"_ _1\"></span>acciones o<span class=\"_ _1\"></span>rdinarias de <span class=\"_ _1\"></span>la Sociedad. E<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onsecuencia, <span class=\"_ _b\"></span>los beneficios <span class=\"_ _b\"></span>diluidos p<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>cci\u00f3n <span class=\"_ _b\"></span>coinciden <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>beneficios <span class=\"_ _b\"></span>b\u00e1sicos por <span class=\"_ _b\"></span>acc<span class=\"_ _1\"></span><span class=\"ls14\">i\u00f3n.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-43": {
   "value": "26<span class=\"ls17\">. </span> <span class=\"_ _f\"> </span>Hechos posteriores Desde el 31 de diciembre de 2024 y<span class=\"_ _1\"></span> hasta la fecha de formulaci\u00f3n de las cuentas anuales consolidadas no se ha producido ning\u00fan otro hecho posterior significativo, salvo otros comentados en el resto de <span class=\"_ _0\"></span>notas.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "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>2024 <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 <span class=\"ls13\">en</span> <span class=\"ls13\">20</span>23<span class=\"ls1a\">) <span class=\"_ _1\"></span></span>ha sido de <span class=\"_ _1\"></span>2.190 miles <span class=\"_ _1\"></span>de euros <span class=\"_ _1\"></span>(2.068 miles de euros en 2023). 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>24 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>2023 <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>24 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2023, <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>  <div class=\"c w174 h4c gs341\"><div class=\"t m0 x8 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">Alta Direcci\u00f3n (Nota 27) </div></div><div class=\"c w175 h4c gs342\"><div class=\"t m0 x32 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">(***) 2.166 </div></div><div class=\"c wc2 h4c gs343\"><div class=\"t m0 x22 h7b y4d ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1e h4c gs344\"><div class=\"t m0 x25 h7b y4d ff3 fs0 fc0 sc0 ls13 ws0\">24<span class=\"_ _2d\"> </span><span class=\"ls0\"> </span></div></div>(***)   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. <div class=\"c w174 h32 gs346\"><div class=\"t m0 x8 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">Alta Direcci\u00f3n (Nota 27) </div></div><div class=\"c w175 h32 gs347\"><div class=\"t m0 x32 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">(***) 2.042  </div></div><div class=\"c wc2 h32 gs348\"><div class=\"t m0 x22 h7b yb8 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1e h32 gs349\"><div class=\"t m0 x25 h7b yb8 ff3 fs0 fc0 sc0 ls13 ws0\">26<span class=\"ls0\"> </span></div></div>(***)   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",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-44": {
   "value": "Pol\u00edtica de gesti\u00f3n de riesgos La<span class=\"ls0\">s <span class=\"_ _6\"></span>actividades <span class=\"_ _9\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _9\"></span>es<span class=\"_ _0\"></span>t\u00e1n <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>xpuestas <span class=\"_ _6\"></span>a <span class=\"_ _9\"></span>diversos <span class=\"_ _6\"></span>riesgos <span class=\"_ _9\"></span>operat<span class=\"_ _0\"></span>ivos, <span class=\"_ _9\"></span>fi<span class=\"_ _0\"></span>nancieros, <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>strat\u00e9gicos <span class=\"_ _6\"></span>y <span class=\"_ _9\"> </span>legales, </span>desarrollados  en <span class=\"_ _8\"> </span>el  apartado  E) <span class=\"_ _8\"> </span>Sis<span class=\"_ _1\"></span>temas <span class=\"_ _d\"> </span>de  control <span class=\"_ _8\"> </span>y  gesti\u00f3n  d<span class=\"_ _0\"></span>e  riesgos <span class=\"_ _8\"> </span>del  Informe <span class=\"_ _d\"> </span>Anual  de <span class=\"_ _d\"> </span>Gobierno<span class=\"_ _0\"></span> Corporativo, <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>ncluidos <span class=\"_ _6\"></span>los <span class=\"_ _9\"></span>regulatorios <span class=\"_ _6\"></span>y <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>erivados <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>legislaciones <span class=\"_ _6\"></span>m\u00e1s<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>restrictivas <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>juego <span class=\"_ _9\"></span>y <span class=\"_ _6\"></span>tabaco<span class=\"_ _a\"></span> <span class=\"_ _9\"></span>(<span class=\"_ _0\"></span>y <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue pudieran a<span class=\"_ _1\"></span>fectar a <span class=\"_ _1\"></span>la demanda <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>estos productos) <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>como los <span class=\"_ _1\"></span>procedentes de <span class=\"_ _1\"></span>la s<span class=\"_ _1\"></span>ituaci\u00f3n econ\u00f3mica <span class=\"_ _1\"></span>actual y del <span class=\"_ _0\"></span>propio <span class=\"_ _0\"></span>devenir <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>nuestros mercados. <span class=\"_ _b\"></span>La diversificaci\u00f3n <span class=\"_ _b\"></span>geogr\u00e1fica y <span class=\"_ _b\"></span>de nuestros negocios <span class=\"_ _b\"></span>nos permite <span class=\"_ _b\"></span>mitigar de una <span class=\"_ _0\"></span>manera <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>ficaz <span class=\"_ _0\"></span>los comportamientos <span class=\"_ _b\"></span>c\u00edclicos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la e<span class=\"_ _0\"></span>conom\u00eda y <span class=\"_ _b\"></span>amorti<span class=\"_ _1\"></span>guar <span class=\"_ _0\"></span>las e<span class=\"_ _0\"></span>stacionalidades qu<span class=\"_ _0\"></span>e pueda<span class=\"_ _0\"></span>n darse en los mercados.<span class=\"_ _2d\"> </span>Riesgos macroecon\u00f3micos y geopol\u00edticos Las operaciones del Grupo pueden estar <span class=\"_ _0\"></span>condicionadas a los ciclos econ\u00f3micos y a <span class=\"_ _0\"></span>los conflictos internacionales<span class=\"_ _0\"></span> de car\u00e1cter <span class=\"_ _0\"></span>geopol\u00edtico, <span class=\"_ _0\"></span>ya sean <span class=\"_ _0\"></span>zonas e<span class=\"_ _0\"></span>n las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>opera directamente <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>bien en g<span class=\"_ _0\"></span>eograf\u00edas <span class=\"_ _0\"></span>que impactan <span class=\"_ _0\"></span>en otra<span class=\"_ _b\"></span>s actividades (por ejemplo, cadena de suministro). Cambio clim\u00e1tico El <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>sus <span class=\"_ _7\"></span>compromisos <span class=\"_ _7\"></span>estrat\u00e9gicos, <span class=\"_ _7\"></span>desarrollar <span class=\"_ _7\"></span>tecnolog\u00edas, <span class=\"_ _7\"></span>productos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>servicios para un futuro sostenible.  En este sentido, destacan, entre otros, las siguientes l\u00edneas de a<span class=\"_ _0\"></span>cci\u00f3n y actividades: <span class=\"_ _1\"></span> i)<span class=\"ls0\"> <span class=\"_ _14\"> </span>Establecimiento de un objetivo estrat\u00e9gico para la <span class=\"_ _0\"></span>descarbonizaci\u00f3n de la compa\u00f1\u00eda en 20<span class=\"_ _1\"></span>5<span class=\"ls13\">0.</span> </span>ii)<span class=\"ls0\"> <span class=\"_ _1f\"> </span>Medici\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e h<span class=\"_ _1\"></span>uella <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>carbono <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>trav\u00e9s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>ftware <span class=\"_ _1\"></span>espec\u00edfico <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>huella <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>carbono </span>de organi<span class=\"_ _0\"></span>zaci\u00f3n y <span class=\"_ _b\"></span>de producto <span class=\"_ _b\"></span>conforme al <span class=\"_ _0\"></span>est\u00e1ndar G<span class=\"_ _0\"></span>HG <span class=\"_ _0\"></span>Protocol. El <span class=\"_ _b\"></span>software, se <span class=\"_ _b\"></span>ha implementado <span class=\"_ _0\"></span>con el <span class=\"_ _6\"></span>objetivo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>facilitar <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>acceso <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>datos <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>man<span class=\"_ _1\"></span>era <span class=\"_ _7\"></span>continua <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>mejorar <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>presi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>mismos. Identificaci\u00f3n de puntos cr\u00edticos para el establecimiento de una estrategia de descarboniza<span class=\"_ _0\"></span>ci\u00f3n.<span class=\"_ _1\"></span> iii)<span class=\"ls0\"> <span class=\"_ _1a\"> </span>An\u00e1lisis de <span class=\"_ _b\"></span>ciclo de <span class=\"_ _b\"></span>vida d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>m\u00e1<span class=\"_ _1\"></span>quinas <span class=\"_ _b\"></span>te<span class=\"_ _1\"></span>niendo <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>cuenta diferentes <span class=\"_ _b\"></span>categor\u00edas de<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>mpacto <span class=\"_ _0\"></span>ambiental.<span class=\"_ _1\"></span> </span>iv) <span class=\"_ _2c\"> </span>Revisi\u00f3n <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _f\"> </span>p<span class=\"_ _1\"></span>rocesos <span class=\"_ _f\"> </span>de <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>ise\u00f1o <span class=\"_ _f\"> </span>e <span class=\"_ _11\"> </span>innovaci\u00f3n <span class=\"_ _f\"> </span>existentes <span class=\"_ _11\"> </span>int<span class=\"_ _0\"></span>egrando <span class=\"_ _f\"> </span>la <span class=\"_ _11\"> </span>sostenibilidad <span class=\"_ _f\"> </span>y <span class=\"_ _11\"> </span>la<span class=\"_ _0\"></span> transformaci\u00f3n <span class=\"_ _7\"></span>hacia <span class=\"_ _6\"></span>una <span class=\"_ _7\"></span>econom\u00eda <span class=\"_ _6\"></span>circular <span class=\"_ _7\"></span>desde <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>fases <span class=\"_ _7\"></span>conceptuales <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>producto, <span class=\"_ _6\"></span>incluyendo <span class=\"_ _7\"></span>la toma de decisiones que afecten de manera positiva al cambi<span class=\"_ _0\"></span>o clim<span class=\"_ _1\"></span>\u00e1tico. v)<span class=\"ls0\"> <span class=\"_ _17\"> </span>Desarrollo <span class=\"_ _12\"> </span>de <span class=\"_ _10\"> </span>tecnolog\u00edas, <span class=\"_ _26\"> </span>productos <span class=\"_ _10\"> </span>y <span class=\"_ _12\"> </span>servicios <span class=\"_ _12\"> </span>sostenibles <span class=\"_ _12\"> </span>(estandarizaci\u00f3n/modulizaci\u00f3n <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>las </span>m\u00e1quinas, nuevas tecnolog\u00edas como Boilerless). vi) <span class=\"_ _2c\"> </span>Reducci\u00f3n del<span class=\"_ _1\"></span> impacto del c<span class=\"_ _1\"></span>ambio clim\u00e1tico a <span class=\"_ _1\"></span>trav\u00e9s de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>impl<span class=\"_ _1\"></span>ementaci\u00f3n de acciones <span class=\"_ _1\"></span>concretas como instalaci\u00f3n de placas fotovoltaicas para la generaci\u00f3n de ene<span class=\"_ _0\"></span>rg\u00eda renovable.<span class=\"_ _1\"></span> vii) <span class=\"_ _11\"> </span>Gesti\u00f3n eficiente de recursos tales <span class=\"_ _1\"></span>como energ\u00eda, agua, materias primas en l<span class=\"_ _1\"></span>a operaci\u00f3n de las f\u00e1bricas (por <span class=\"_ _a\"></span>ejemplo, <span class=\"_ _7\"></span>implementaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>sistema <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>gesti\u00f3n <span class=\"_ _7\"></span>ambiental <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _a\"></span>ISO <span class=\"_ _7\"></span>14001 <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>todas <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>plantas productivas <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>Grupo, <span class=\"_ _8\"> </span>establecimiento <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>objetivos <span class=\"_ _8\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>reducci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>consumos, <span class=\"_ _8\"> </span>materias <span class=\"_ _8\"> </span>primas <span class=\"_ _8\"> </span>y residuos seg\u00fan aspectos ambientales significativos de cada una de las plantas, utilizaci\u00f3n de materiales<span class=\"_ _0\"></span> reciclables <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>reciclados <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>procesos <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>envases <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>em<span class=\"_ _1\"></span>balajes, <span class=\"_ _9\"> </span>realizaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>auditor\u00edas <span class=\"_ _8\"> </span>energ\u00e9ticas peri\u00f3dicas, implementaci\u00f3n de fuentes de energ\u00edas renovables en las f\u00e1bricas). viii) <span class=\"_ _8\"> </span>Conse<span class=\"_ _1\"></span>guir <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>cadena <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>suministro <span class=\"_ _6\"></span>sostenible <span class=\"_ _7\"></span>(por <span class=\"_ _6\"></span>ejemplo, <span class=\"_ _7\"></span>definici\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>criterios <span class=\"_ _7\"></span>sostenibilidad para proveedores, elaboraci\u00f3n de un manual de compras sostenibles). ix) <span class=\"_ _2c\"> </span>Integraci\u00f3n <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>sostenibilidad <span class=\"_ _1\"></span>en los <span class=\"_ _1\"></span>procesos <span class=\"_ _1\"></span>internos <span class=\"_ _1\"></span>(por ejemplo, <span class=\"_ _1\"></span>revisi\u00f3n <span class=\"_ _1\"></span>de los <span class=\"_ _1\"></span>procesos <span class=\"_ _1\"></span>internos para <span class=\"_ _8\"> </span>la <span class=\"_ _d\"> </span>integraci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>principios <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>soste<span class=\"_ _1\"></span>nibilidad <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>los <span class=\"_ _d\"> </span>mismos, <span class=\"_ _8\"> </span>definici\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>indicadores <span class=\"_ _8\"> </span>de sostenibilidad  y<span class=\"_ _0\"></span>  un<span class=\"_ _0\"></span>  cu<span class=\"_ _0\"></span>adro  d<span class=\"_ _0\"></span>e <span class=\"_ _d\"> </span>mando  de <span class=\"_ _8\"> </span>sostenibili<span class=\"_ _1\"></span>dad,  vigilancia <span class=\"_ _8\"> </span>estrat\u00e9gica  sobre <span class=\"_ _d\"> </span>tendencias <span class=\"_ _d\"> </span>de sostenibilidad <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span>/o <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>conom\u00eda <span class=\"_ _1\"></span>circular). <span class=\"_ _a\"></span>Estas <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>edidas <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ponen <span class=\"_ _1\"></span>una <span class=\"_ _a\"></span>reducci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>emisiones <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>trav\u00e9s <span class=\"_ _a\"></span>de los <span class=\"_ _8\"> </span>nuevos <span class=\"_ _8\"> </span>desarrollos <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>I+D, <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>eficiencia <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>utilizaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>los <span class=\"_ _8\"> </span>recursos <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>integraci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>la sostenibilidad en nuestras actuaciones. Estas l\u00edneas de acci\u00f3n y<span class=\"_ _1\"></span> actividades no han supuesto un impacto contable ni tampoco un<span class=\"_ _1\"></span> cambio significativo en <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>estimaciones <span class=\"_ _9\"> </span>realizadas <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Direcci\u00f3n <span class=\"_ _6\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>ejercicios <span class=\"_ _9\"></span>an<span class=\"_ _0\"></span>teriores. <span class=\"_ _9\"> </span>La <span class=\"_ _9\"></span>vida <span class=\"_ _9\"></span>\u00fatil <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>inmovilizados materiales <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>ver\u00e1 <span class=\"_ _7\"></span>afectada <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>dicho<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>compromiso <span class=\"_ _7\"></span>ya <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>prev\u00e9 <span class=\"_ _7\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>reemplazo <span class=\"_ _7\"></span>anticipado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los mismos. <span class=\"_ _9\"></span>A<span class=\"_ _0\"></span>simismo, <span class=\"_ _6\"></span>dichas <span class=\"_ _6\"></span>inicia<span class=\"_ _1\"></span>tivas <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>consideran <span class=\"_ _9\"></span>en <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>presupuestos <span class=\"_ _6\"></span>y <span class=\"_ _9\"></span>planes <span class=\"_ _7\"></span>de <span class=\"_ _9\"></span>negocio. <span class=\"_ _6\"></span>No <span class=\"_ _6\"></span>se <span class=\"_ _9\"></span>han<span class=\"_ _0\"></span> detectado <span class=\"_ _1\"></span>nuevos indicios de <span class=\"_ _1\"></span>deterioro c<span class=\"_ _1\"></span>omo consecuencia del <span class=\"_ _1\"></span>compromiso <span class=\"_ _1\"></span>adquirido teniendo <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>cuenta las expectativas <span class=\"_ _0\"></span>operativas <span class=\"_ _b\"></span>de l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>Soci<span class=\"_ _1\"></span>edad. <span class=\"_ _b\"></span>Los ca<span class=\"_ _0\"></span>mbios <span class=\"_ _b\"></span>razonablemente posibles <span class=\"_ _b\"></span>en e<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>comp<span class=\"_ _1\"></span>romiso <span class=\"_ _b\"></span>de red<span class=\"_ _0\"></span>ucci\u00f3n de <span class=\"_ _7\"></span>emisiones <span class=\"_ _a\"></span>absolutas <span class=\"_ _7\"></span>no <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>upondr\u00edan <span class=\"_ _a\"></span>un <span class=\"_ _7\"></span>impacto <span class=\"_ _7\"></span>significativo <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>estimaciones <span class=\"_ _a\"></span>del <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>uso <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>las UGEs sujetas <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>comprobaci\u00f3n de <span class=\"_ _0\"></span>deterioro. <span class=\"_ _0\"></span>Tampoco en <span class=\"_ _b\"></span>las existencias. <span class=\"_ _0\"></span>A fecha <span class=\"_ _b\"></span>de estas <span class=\"_ _0\"></span>cuentas anuale<span class=\"_ _0\"></span>s, el <span class=\"_ _12\"> </span>Grupo  no<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>tiene <span class=\"_ _12\"> </span>una <span class=\"_ _12\"> </span>obligaci\u00f3n  impl\u00edcita <span class=\"_ _12\"> </span>o <span class=\"_ _12\"> </span>contractual  que <span class=\"_ _12\"> </span>diera <span class=\"_ _12\"> </span>lugar  a <span class=\"_ _12\"> </span>una <span class=\"_ _12\"> </span>provisi\u00f3n  de<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>car\u00e1cter medioambiental. El <span class=\"_ _7\"></span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _6\"></span>est\u00e1 <span class=\"_ _6\"></span>expuesto <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span>terminados <span class=\"_ _7\"></span>riesgos <span class=\"_ _6\"></span>financieros <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>gestiona <span class=\"_ _6\"></span>mediante <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>agrupaci\u00f3n <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span> sistemas <span class=\"_ _9\"></span>de <span class=\"_ _7\"></span>id<span class=\"_ _1\"></span>entificaci\u00f3n, <span class=\"_ _6\"></span>medici\u00f3n, <span class=\"_ _9\"></span>limitaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _9\"></span>conc<span class=\"_ _0\"></span>entraci\u00f3n <span class=\"_ _6\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>supervisi\u00f3n. <span class=\"_ _9\"></span>La <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _6\"></span>limitaci\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>los riesgos financieros se efect\u00faa de manera coordinada entre la Direcci\u00f3n Cor<span class=\"_ _0\"></span>porativa de Azkoyen y las sociedade<span class=\"_ _0\"></span>s dependientes. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>Consejo <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>Adm<span class=\"_ _1\"></span>inistraci\u00f3n <span class=\"_ _7\"></span>revisa <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>establece <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>ol\u00edticas <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>ca<span class=\"_ _1\"></span>da <span class=\"_ _7\"></span>uno <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>estos riesgos, que se resumen a continuaci\u00f3n.  Consid\u00e9rese lo i<span class=\"_ _0\"></span>ndicado en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Nota 13.<span class=\"ls13\">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=\"_ _13\"> </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=\"ls13\">en</span> referencia a la sensibilidad de los pasivos financieros a variaciones en el tipo de inter\u00e9s. b) <span class=\"_ _10\"> </span>Riesgo de liquidez  <span class=\"_ _13\"> </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 <span class=\"_ _0\"></span>dificultades p<span class=\"_ _0\"></span>ara desinvertir <span class=\"_ _0\"></span>en un<span class=\"_ _0\"></span> instrumento f<span class=\"_ _0\"></span>inanciero <span class=\"_ _0\"></span>con 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 pago. 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>fuentes <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>financiaci\u00f3n, <span class=\"_ _a\"></span>as\u00ed como  la <span class=\"_ _26\"> </span>contrataci\u00f3n <span class=\"_ _12\"> </span>de  facilidades  crediticias  comprometidas <span class=\"_ _12\"> </span>por  importe  suficiente  para<span class=\"_ _1\"></span>  soportar  las necesidades <span class=\"_ _7\"></span>previstas. <span class=\"_ _7\"></span>En <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>20<span class=\"_ _1\"></span>24 <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=\"_ _6\"></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=\"ls13\">en</span> <span class=\"ls27\">la</span> Not<span class=\"_ _1\"></span>a 15. c) <span class=\"_ _f\"> </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 c<span class=\"_ _0\"></span>ontrapartes del <span class=\"_ _0\"></span>Grupo, <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>decir, por <span class=\"_ _b\"></span>la posibilidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>no re<span class=\"_ _0\"></span>cuperar los <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tivos <span class=\"_ _0\"></span>financieros por el importe contabilizado y en el plazo establecido.  <span class=\"_ _13\"> </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=\"_ _13\"> </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=\"_ _a\"></span>provisiones <span class=\"_ _a\"></span>para <span class=\"_ _7\"></span>insolvencias, <span class=\"_ _a\"></span>estimadas <span class=\"_ _a\"></span>por <span class=\"_ _a\"></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=\"_ _1\"></span> <span class=\"_ _9\"> </span>experiencia <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>ejercicios <span class=\"_ _9\"></span>ant<span class=\"_ _0\"></span>eriores<span class=\"_ _1\"></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=\"_ _13\"> </span>En <span class=\"_ _8\"> </span>general, <span class=\"_ _8\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>Grupo <span class=\"_ _8\"> </span>Azkoyen <span class=\"_ _8\"> </span>no <span class=\"_ _8\"> </span>tiene <span class=\"_ _d\"> </span>una <span class=\"_ _8\"> </span>concentraci\u00f3n <span class=\"_ _8\"> </span>significativa <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>riesgo <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>cr\u00e9<span class=\"_ _1\"></span>dito, <span class=\"_ _8\"> </span>estando <span class=\"_ _8\"> </span>la exposici\u00f3n <span class=\"_ _7\"></span>distribuida <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>distintos <span class=\"_ _7\"></span>negocios <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span> <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=\"_ _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>expos<span class=\"_ _1\"></span>ici\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=\"_ _6\"></span>Asimismo, <span class=\"_ _9\"> </span>la <span class=\"_ _9\"></span>pr\u00e1ctica <span class=\"_ _6\"></span>habi<span class=\"_ _1\"></span>tual <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>qu<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>compone<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _9\"></span>Grupo <span class=\"_ _6\"></span>(sa<span class=\"_ _1\"></span>lvo <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. En <span class=\"_ _1\"></span>el caso de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>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=\"_ _2d\"> </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 califica<span class=\"_ _0\"></span>ciones.<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>24 <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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "a)<span class=\"ls0\"> <span class=\"_ _f\"> </span>Riesgos de mercado </span> <span class=\"_ _13\"> </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=\"ls13\">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>e<span class=\"_ _1\"></span>sterlina Cabe <span class=\"_ _b\"></span>destaca<span class=\"_ _1\"></span>r q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>la mayor <span class=\"_ _b\"></span>pa<span class=\"_ _1\"></span>rte <span class=\"_ _0\"></span>de las <span class=\"_ _1\"></span>transacciones <span class=\"_ _a\"></span>(ingresos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>gastos) <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span><span class=\"ls14\">l <span class=\"_ _1\"></span></span>Grupo <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>generan <span class=\"_ _1\"></span><span class=\"ls13\">en <span class=\"_ _1\"></span></span>euros <span class=\"_ _a\"></span>(porcentaje <span class=\"_ _1\"></span>entre <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>85-<span class=\"ls13\">90</span>% <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>ambos casos).   <span class=\"_ _13\"> </span>A 31 de diciembre de 2024, respecto a las sociedades dependientes en el extranjero 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 <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>equivalente <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>12.5<span class=\"ls13\">44<span class=\"ls17\">, <span class=\"_ _c\"></span><span class=\"ls0\">1.472 <span class=\"_ _b\"></span><span class=\"ls19\">y <span class=\"_ _b\"></span><span class=\"ls0\">1.576 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>respectiva <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>aproximadamente. <span class=\"_ _b\"></span>(<span class=\"_ _1\"></span>12.807, <span class=\"_ _b\"></span>2.314 </span></span></span></span></span>y <span class=\"_ _b\"></span>1.567 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>2023). <span class=\"_ _b\"></span>Asimismo, <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>pasivos<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>por <span class=\"_ _b\"></span>arrendamientos <span class=\"_ _b\"></span>agregados <span class=\"_ _b\"></span>ascienden al <span class=\"_ _1\"></span>equivalente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>3.659 <span class=\"_ _1\"></span><span class=\"ls16\">y <span class=\"_ _a\"></span></span>1.5<span class=\"ls13\">67</span> <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros, <span class=\"_ _1\"></span>respectivamente <span class=\"_ _1\"></span>(748 <span class=\"_ _a\"></span><span class=\"ls16\">y <span class=\"_ _1\"></span></span>511 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3). <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 481<span class=\"ls0\"> y 3</span>74<span class=\"ls0\"> miles de e<span class=\"_ _0\"></span>uros (7<span class=\"ls13\">86</span> <span class=\"ls19\">y <span class=\"ls13\">668</span></span> miles de <span class=\"_ _0\"></span>euros en 2023<span class=\"ls1a\">).</span> </span> <span class=\"_ _13\"> </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=\"ffb\">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=\"ls13\">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=\"_ _13\"> </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=\"ls13\">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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-45": {
   "value": "a)<span class=\"ls0\"> <span class=\"_ _f\"> </span>Riesgos de mercado </span> <span class=\"_ _13\"> </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=\"ls13\">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>e<span class=\"_ _1\"></span>sterlina Cabe <span class=\"_ _b\"></span>destaca<span class=\"_ _1\"></span>r q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>la mayor <span class=\"_ _b\"></span>pa<span class=\"_ _1\"></span>rte <span class=\"_ _0\"></span>de las <span class=\"_ _1\"></span>transacciones <span class=\"_ _a\"></span>(ingresos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>gastos) <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span><span class=\"ls14\">l <span class=\"_ _1\"></span></span>Grupo <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>generan <span class=\"_ _1\"></span><span class=\"ls13\">en <span class=\"_ _1\"></span></span>euros <span class=\"_ _a\"></span>(porcentaje <span class=\"_ _1\"></span>entre <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>85-<span class=\"ls13\">90</span>% <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>ambos casos).   <span class=\"_ _13\"> </span>A 31 de diciembre de 2024, respecto a las sociedades dependientes en el extranjero 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 <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>equivalente <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>12.5<span class=\"ls13\">44<span class=\"ls17\">, <span class=\"_ _c\"></span><span class=\"ls0\">1.472 <span class=\"_ _b\"></span><span class=\"ls19\">y <span class=\"_ _b\"></span><span class=\"ls0\">1.576 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>respectiva <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>aproximadamente. <span class=\"_ _b\"></span>(<span class=\"_ _1\"></span>12.807, <span class=\"_ _b\"></span>2.314 </span></span></span></span></span>y <span class=\"_ _b\"></span>1.567 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>2023). <span class=\"_ _b\"></span>Asimismo, <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>pasivos<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>por <span class=\"_ _b\"></span>arrendamientos <span class=\"_ _b\"></span>agregados <span class=\"_ _b\"></span>ascienden al <span class=\"_ _1\"></span>equivalente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>3.659 <span class=\"_ _1\"></span><span class=\"ls16\">y <span class=\"_ _a\"></span></span>1.5<span class=\"ls13\">67</span> <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros, <span class=\"_ _1\"></span>respectivamente <span class=\"_ _1\"></span>(748 <span class=\"_ _a\"></span><span class=\"ls16\">y <span class=\"_ _1\"></span></span>511 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3). <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 481<span class=\"ls0\"> y 3</span>74<span class=\"ls0\"> miles de e<span class=\"_ _0\"></span>uros (7<span class=\"ls13\">86</span> <span class=\"ls19\">y <span class=\"ls13\">668</span></span> miles de <span class=\"_ _0\"></span>euros en 2023<span class=\"ls1a\">).</span> </span> <span class=\"_ _13\"> </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=\"ffb\">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>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "b) <span class=\"_ _10\"> </span>Riesgo de liquidez  <span class=\"_ _13\"> </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 <span class=\"_ _0\"></span>dificultades p<span class=\"_ _0\"></span>ara desinvertir <span class=\"_ _0\"></span>en un<span class=\"_ _0\"></span> instrumento f<span class=\"_ _0\"></span>inanciero <span class=\"_ _0\"></span>con 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 pago. 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>fuentes <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>financiaci\u00f3n, <span class=\"_ _a\"></span>as\u00ed como  la <span class=\"_ _26\"> </span>contrataci\u00f3n <span class=\"_ _12\"> </span>de  facilidades  crediticias  comprometidas <span class=\"_ _12\"> </span>por  importe  suficiente  para<span class=\"_ _1\"></span>  soportar  las necesidades <span class=\"_ _7\"></span>previstas. <span class=\"_ _7\"></span>En <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>20<span class=\"_ _1\"></span>24 <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=\"_ _6\"></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=\"ls13\">en</span> <span class=\"ls27\">la</span> Not<span class=\"_ _1\"></span>a 15. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "c) <span class=\"_ _f\"> </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 c<span class=\"_ _0\"></span>ontrapartes del <span class=\"_ _0\"></span>Grupo, <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>decir, por <span class=\"_ _b\"></span>la posibilidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>no re<span class=\"_ _0\"></span>cuperar los <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tivos <span class=\"_ _0\"></span>financieros por el importe contabilizado y en el plazo establecido.  <span class=\"_ _13\"> </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=\"_ _13\"> </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=\"_ _a\"></span>provisiones <span class=\"_ _a\"></span>para <span class=\"_ _7\"></span>insolvencias, <span class=\"_ _a\"></span>estimadas <span class=\"_ _a\"></span>por <span class=\"_ _a\"></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=\"_ _1\"></span> <span class=\"_ _9\"> </span>experiencia <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>ejercicios <span class=\"_ _9\"></span>ant<span class=\"_ _0\"></span>eriores<span class=\"_ _1\"></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=\"_ _13\"> </span>En <span class=\"_ _8\"> </span>general, <span class=\"_ _8\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>Grupo <span class=\"_ _8\"> </span>Azkoyen <span class=\"_ _8\"> </span>no <span class=\"_ _8\"> </span>tiene <span class=\"_ _d\"> </span>una <span class=\"_ _8\"> </span>concentraci\u00f3n <span class=\"_ _8\"> </span>significativa <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>riesgo <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>cr\u00e9<span class=\"_ _1\"></span>dito, <span class=\"_ _8\"> </span>estando <span class=\"_ _8\"> </span>la exposici\u00f3n <span class=\"_ _7\"></span>distribuida <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>distintos <span class=\"_ _7\"></span>negocios <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span> <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=\"_ _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>expos<span class=\"_ _1\"></span>ici\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=\"_ _6\"></span>Asimismo, <span class=\"_ _9\"> </span>la <span class=\"_ _9\"></span>pr\u00e1ctica <span class=\"_ _6\"></span>habi<span class=\"_ _1\"></span>tual <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>qu<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>compone<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _9\"></span>Grupo <span class=\"_ _6\"></span>(sa<span class=\"_ _1\"></span>lvo <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. En <span class=\"_ _1\"></span>el caso de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>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=\"_ _2d\"> </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 califica<span class=\"_ _0\"></span>ciones.<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>24 <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.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  }
 }
}