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   "value": "1.<span class=\"ls0\"> <span class=\"_ _3\"> </span>Introducci\u00f3n y otra informaci\u00f3n </span>a)<span class=\"ls0\"> <span class=\"_ _4\"> </span>Actividades y composici\u00f3n del Grupo </span>Azkoyen, <span class=\"_ _1\"></span>S.A. (Sociedad <span class=\"_ _1\"></span>An\u00f3nima) <span class=\"_ _1\"></span>fue constituida con <span class=\"_ _1\"></span>la denominaci\u00f3n <span class=\"_ _1\"></span>de Azkoyen <span class=\"_ _1\"></span>Industrial, S.A. <span class=\"_ _1\"></span>y por <span class=\"_ _1\"></span>tiempo indefinido, <span class=\"_ _0\"></span>con fe<span class=\"_ _0\"></span>cha <span class=\"_ _0\"></span>9 <span class=\"_ _0\"></span>de a<span class=\"_ _0\"></span>bril <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>1976. <span class=\"_ _0\"></span>Posteriormente, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>noviembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>1987, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reali<span class=\"_ _0\"></span>z\u00f3 <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>cambio de denominaci\u00f3n por <span class=\"ls12\">la </span>actual. Durante el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2025, 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> l<span class=\"_ _1\"></span>a Avenida <span class=\"_ _1\"></span>San <span class=\"_ _1\"></span>Silvestre, s/n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Peralta <span class=\"_ _1\"></span>(Navarra<span class=\"ls13\">, </span>Espa\u00f1a). El objeto social lo constituye: - <span class=\"_ _5\"> </span>La <span class=\"_ _6\"></span>fabricaci\u00f3n, <span class=\"_ _6\"></span>comercializaci<span class=\"_ _0\"></span>\u00f3n, <span class=\"_ _6\"></span>distribuci\u00f3n, <span class=\"_ _6\"></span>arrendamiento, <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ompraventa <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>explotaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>toda <span class=\"_ _7\"></span>clase <span class=\"_ _6\"></span>de m\u00e1quinas <span class=\"_ _8\"> </span>expendedoras <span class=\"_ _8\"> </span>y <span class=\"_ _9\"> </span>dispensadoras <span class=\"_ _9\"> </span>cualquiera <span class=\"_ _8\"> </span>que <span class=\"_ _9\"> </span>sea <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>tecnolog\u00eda, <span class=\"_ _9\"> </span>m\u00e1quinas <span class=\"_ _8\"> </span>recreativas <span class=\"_ _9\"> </span>o <span class=\"_ _8\"> </span>de entretenimiento <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>todo <span class=\"_ _6\"> </span>tipo <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>maquinaria <span class=\"_ _9\"> </span>el\u00e9ctrica, <span class=\"_ _6\"> </span>mec\u00e1nic<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>y <span class=\"_ _6\"> </span>el<span class=\"_ _1\"></span>ectr\u00f3nica<span class=\"_ _1\"></span>; <span class=\"_ _9\"> </span>asi<span class=\"_ _0\"></span>mismo, <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>fabricaci\u00f3n <span class=\"_ _6\"> </span>y<span class=\"_ _1\"></span>/<span class=\"_ _0\"></span>o comercializaci\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cualquier <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>roducto <span class=\"_ _1\"></span>susceptible <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>distribuci\u00f3n <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>v\u00e9s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>red <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>enta <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la sociedad y de su clientela. - <span class=\"_ _5\"> </span><span class=\"ffa\">El dise\u00f1o, fabricaci\u00f3n y comercializaci\u00f3n de m\u00e1quinas de caf\u00e9 profesionales y para \u201chome<span class=\"_ _1\"></span><span class=\"ls14\">\u201d.</span></span> - <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>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></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>La <span class=\"_ _a\"></span>prestaci\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>rvicios <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>pago, <span class=\"_ _a\"></span>incluida <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>operaciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>pago, <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onformidad <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>lo dispuesto <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Real <span class=\"_ _0\"></span>Decreto-ley <span class=\"_ _b\"></span>19/2018, <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>23 <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>noviembre, <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>servicios de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>pago, <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>emi<span class=\"_ _1\"></span>si\u00f3n, <span class=\"_ _b\"></span>distribuci\u00f3n y <span class=\"_ _9\"> </span>reembolso <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>dinero <span class=\"_ _9\"> </span>electr\u00f3nico, <span class=\"_ _8\"> </span>as\u00ed <span class=\"_ _8\"> </span>como <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>prestaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>servicios <span class=\"_ _9\"> </span>o<span class=\"_ _1\"></span>perativos <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>servicios <span class=\"_ _9\"> </span>auxiliares estrechamente vinculados a <span class=\"_ _b\"></span>la emisi\u00f3n de <span class=\"_ _0\"></span>dinero electr\u00f3nico,<span class=\"_ _b\"></span> de acuerdo con <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>o dispuesto e<span class=\"_ _b\"></span>n la Ley 21/2021,<span class=\"_ _0\"></span> de 26 de julio, de dine<span class=\"_ _1\"></span>ro electr\u00f3nico, y dem\u00e1s legislaci\u00f3n sectorial aplicable. Es<span class=\"_ _1\"></span>ta actividad ser\u00e1 desarrollada exclusivamente de <span class=\"_ _b\"></span>ma<span class=\"_ _1\"></span>nera ind<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>recta a tr<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>v\u00e9s de <span class=\"_ _b\"></span>su participaci\u00f3n en otr<span class=\"_ _0\"></span>a sociedad qu<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> ostente la<span class=\"_ _b\"></span> autorizaci\u00f3n pertinente <span class=\"_ _7\"></span>del <span class=\"_ _a\"></span>Banco <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Espa\u00f1a <span class=\"_ _a\"></span>para <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>prestaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ervicios <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>pago <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>conformidad <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>normativa aplicable y no podr\u00e1 iniciarse antes de que se hayan cumplido todos los requisitos legales exigidos. - <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=\"_ _b\"></span>del servicio <span class=\"_ _b\"></span>de consultor\u00eda, <span class=\"_ _b\"></span>reparaciones, mantenimiento <span class=\"_ _b\"></span>y servicios <span class=\"_ _b\"></span>postventa de <span class=\"_ _b\"></span>los productos y sistemas mencionados en los puntos anteriores.  - <span class=\"_ _5\"> </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>sistema<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>mencionados <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <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=\"_ _c\"></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=\"_ _b\"></span>a trav\u00e9s <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>suscripci\u00f3n, ad<span class=\"_ _b\"></span>qu<span class=\"_ _1\"></span>isici\u00f3n <span class=\"_ _b\"></span>por cuen<span class=\"_ _0\"></span>ta pr<span class=\"_ _0\"></span>opia, <span class=\"_ _b\"></span>poses<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _b\"></span>o participa<span class=\"_ _0\"></span>ci\u00f3n e<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>sus t\u00edtulos valores, <span class=\"_ _1\"></span>obligaciones <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>participaciones. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>prestaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>toda <span class=\"_ _1\"></span>clase <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>servicios <span class=\"_ _1\"></span>financieros, <span class=\"_ _1\"></span>administrativos y de gesti\u00f3n en general a las Sociedades participadas a que se refiere el p\u00e1rrafo anterior <span class=\"_ _0\"></span>de este apartado.<span class=\"_ _1\"></span> Las activid<span class=\"_ _1\"></span>ades integrantes del <span class=\"_ _1\"></span>objeto s<span class=\"_ _1\"></span>ocial podr\u00e1n s<span class=\"_ _1\"></span>er desarrolladas en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>\u00e1mbito nacional e <span class=\"_ _1\"></span>internacional, bien directamente o mediante su participaci\u00f3n en otras entidades o empresas. En la p<span class=\"_ _b\"></span>\u00e1<span class=\"_ _1\"></span>gina web <span class=\"_ _0\"></span>www.azkoyen.com y <span class=\"_ _b\"></span>en su domicilio<span class=\"_ _0\"></span> social, se <span class=\"_ _b\"></span>pueden consultar <span class=\"_ _0\"></span>los Estatutos <span class=\"_ _b\"></span>Sociales y dem\u00e1<span class=\"_ _b\"></span>s 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=\"_ _a\"></span>com<span class=\"_ _1\"></span>ercializaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>m\u00e1quinas <span class=\"_ _a\"></span>expendedoras <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>productos <span class=\"_ _a\"></span>estuchados <span class=\"_ _a\"></span>y bebidas, m\u00e1quinas desti<span class=\"_ _1\"></span>nadas al sector de <span class=\"_ _1\"></span>hostele<span class=\"_ _1\"></span>r\u00eda, m\u00e1quinas seleccionadoras de monedas y<span class=\"_ _1\"></span> 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>preparatoria <span class=\"_ _8\"> </span>o <span class=\"_ _8\"> </span>complementaria <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _9\"> </span>ac<span class=\"_ _1\"></span>tividades <span class=\"_ _8\"> </span>anteriores. Adicionalmente el <span class=\"_ _1\"></span>Grupo se <span class=\"_ _1\"></span>dedica a l<span class=\"_ _1\"></span>a fabricaci\u00f3n, comercializaci\u00f3n <span class=\"_ _1\"></span>e implantaci\u00f3n de <span class=\"_ _1\"></span>s<span class=\"_ _a\"></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=\"_ _b\"></span>es<span class=\"_ _1\"></span>encia <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>sistemas <span class=\"_ _d\"> </span>integrados <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>segu<span class=\"_ _1\"></span>ridad. 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. 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=\"_ _b\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _9\"> </span>Regi<span class=\"_ _0\"></span>stro <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=\"_ _9\"> </span>mayo <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>2011, <span class=\"_ _6\"> </span>y <span class=\"_ _9\"> </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=\"_ _1\"></span> Proceso de segregaci\u00f3n 2025 Con fecha 3 de octubre de 2025, la Jun<span class=\"_ _1\"></span>ta General Extraordinaria de Accionistas de Azkoyen, S.A aprob\u00f3 en todo su <span class=\"_ _0\"></span>contenido <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>Proyecto de <span class=\"_ _b\"></span>Segregaci\u00f3n <span class=\"_ _b\"></span>formulado por <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Con<span class=\"_ _1\"></span>sejo <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Administraci\u00f3n en <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>4 <span class=\"_ _b\"></span>de julio <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>025<span class=\"_ _0\"></span> que <span class=\"_ _7\"></span>ha <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>upuesto <span class=\"_ _a\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>segregaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>parte <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>patrimonio <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>Azkoyen <span class=\"_ _7\"></span>S.A <span class=\"_ _7\"></span>(Sociedad <span class=\"_ _7\"></span>Segregada) <span class=\"_ _a\"></span>ded<span class=\"_ _1\"></span>icada <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>la actividad <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>Vending <span class=\"_ _7\"></span>&amp; <span class=\"_ _9\"> </span>Paym<span class=\"_ _0\"></span>ent <span class=\"_ _9\"> </span>S<span class=\"_ _b\"></span>ol<span class=\"_ _1\"></span>utions <span class=\"_ _6\"> </span>(VPS) <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>favor <span class=\"_ _7\"></span>de <span class=\"_ _9\"> </span>A<span class=\"_ _0\"></span>zkoyen <span class=\"_ _6\"> </span>Vending <span class=\"_ _9\"> </span>&amp; <span class=\"_ _7\"></span>Payment <span class=\"_ _9\"> </span>Solutions, <span class=\"_ _6\"></span>S.L.U<span class=\"_ _1\"></span>. (Sociedad Beneficiaria), sociedad de nueva creaci\u00f3n \u00edntegra<span class=\"_ _0\"></span>mente participada por A<span class=\"_ _1\"></span>zkoyen, S.A. El <span class=\"_ _1\"></span>8 <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>oc<span class=\"_ _1\"></span>tubre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2025 <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>oto<span class=\"_ _1\"></span>rg\u00f3 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>escritu<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>p\u00fablica <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>segregaci\u00f3n <span class=\"_ _1\"></span>parcial <span class=\"_ _a\"></span>ejecutando <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>acue<span class=\"_ _1\"></span>rdos adoptados por l<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> Junta <span class=\"_ _b\"></span>Gene<span class=\"_ _1\"></span>ral. La <span class=\"_ _b\"></span>escritura de segregaci\u00f3n <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>present\u00f3 a <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nscripci\u00f3n en <span class=\"_ _b\"></span>el Registro Mercantil <span class=\"_ _b\"></span>de Navarra en fecha 13 de octubre de 2025, quedando inscrita en el citado Registro el 23 de octubre de 2025. 2.  <span class=\"_ _2\"> </span>Bases de presentaci\u00f3n de las cuentas anuales consolidadas y principios d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> consolidaci\u00f3n<span class=\"_ _1\"></span> 2.1 Bases de presentaci\u00f3n  Las <span class=\"_ _e\"> </span>cuentas <span class=\"_ _e\"> </span>anuales <span class=\"_ _f\"> </span>consolidadas <span class=\"_ _f\"> </span>del <span class=\"_ _e\"> </span>Grupo <span class=\"_ _e\"> </span>Azkoyen <span class=\"_ _f\"> </span>del <span class=\"_ _10\"> </span>ejercicio <span class=\"_ _f\"> </span>202<span class=\"_ _1\"></span>5 <span class=\"_ _f\"> </span>h<span class=\"_ _1\"></span>an <span class=\"_ _f\"> </span>sido <span class=\"_ _e\"> </span>formuladas <span class=\"_ _e\"> </span>p<span class=\"ls11\">or</span> <span class=\"_ _f\"> </span>lo<span class=\"_ _1\"></span>s Administradores <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>minante, <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>reuni\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>su <span class=\"_ _a\"></span>Consejo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Administraci\u00f3n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>elebrado <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>d\u00eda <span class=\"_ _7\"></span><span class=\"ls11\">26</span> <span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>e febrero de 2026:<span class=\"_ _2a\"> </span> - <span class=\"_ _2\"> </span>De <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>lo <span class=\"_ _7\"></span>establecido <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _7\"></span>Normas <span class=\"_ _6\"></span>Internacionales <span class=\"_ _7\"></span>de <span class=\"_ _9\"> </span>Infor<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>aci\u00f3n <span class=\"_ _6\"></span>Financiera <span class=\"_ _7\"></span>(en <span class=\"_ _7\"></span>adelante, NIIF),  adoptadas  por  la  Uni\u00f3n  Europea  de  conformidad  con  el  Reglamento  (CE)  n\u00ba  1606/2002  del Parlamento <span class=\"_ _9\"> </span>Europeo <span class=\"_ _9\"> </span>y <span class=\"_ _6\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _9\"> </span>Consejo, <span class=\"_ _9\"> </span>incluyendo <span class=\"_ _6\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _9\"> </span>Normas <span class=\"_ _9\"> </span>In<span class=\"_ _0\"></span>ternacionales <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>Cont<span class=\"_ _0\"></span>abilidad <span class=\"_ _9\"> </span>(NIC), <span class=\"_ _9\"> </span>la<span class=\"ls15\">s </span>interpretaciones <span class=\"_ _1\"></span>emitidas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>International <span class=\"_ _1\"></span>Financial <span class=\"_ _1\"></span>Reporting <span class=\"_ _1\"></span>Interpretations <span class=\"_ _1\"></span>Comittee <span class=\"_ _1\"></span>(IFRIC) y <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>el Standing <span class=\"_ _7\"></span>Interpretations <span class=\"_ _a\"></span>Comittee <span class=\"_ _7\"></span>(SIC). <span class=\"_ _a\"></span>En <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Nota <span class=\"_ _7\"></span>3 <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>resumen <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _a\"></span>principios <span class=\"_ _7\"></span>contables <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>criterios <span class=\"_ _7\"></span>de valoraci\u00f3n m\u00e1s significativos aplicados en la preparaci\u00f3n de las cuentas anu<span class=\"_ _0\"></span>ales consolidadas adjuntas<span class=\"_ _1\"></span><span class=\"ls16\">.<span class=\"_ _2a\"> </span></span><span class=\"ls16\"> </span> - <span class=\"_ _2\"> </span>Teniendo en <span class=\"_ _b\"></span>consideraci\u00f3n la t<span class=\"_ _0\"></span>otalidad de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os principios <span class=\"_ _b\"></span>y normas contable<span class=\"_ _0\"></span>s y de<span class=\"_ _0\"></span> los <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>riterios de <span class=\"_ _b\"></span>valo<span class=\"_ _1\"></span>raci\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=\"_ _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 <span class=\"_ _1\"></span>situaci\u00f3n fi<span class=\"_ _1\"></span>nanciera 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>2025 <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=\"_ _b\"></span>fe<span class=\"_ _1\"></span>ctivo consol<span class=\"_ _0\"></span>idados<span class=\"_ _1\"></span> que se <span class=\"_ _0\"></span>han producido e<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span> el Grupo en <span class=\"_ _0\"></span>el ejercicio anual terminado en dicha fecha. - <span class=\"_ _2\"> </span>A <span class=\"_ _c\"></span>partir <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>registros <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>contabilidad <span class=\"_ _c\"></span>m<span class=\"_ _1\"></span>antenidos <span class=\"_ _b\"></span>por <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>Sociedad <span class=\"_ _c\"></span>dominante <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>restantes <span class=\"_ _c\"></span>entidad<span class=\"_ _1\"></span>es 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=\"_ _b\"></span>anuales consolidadas <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>Grupo<span class=\"_ _1\"></span> Azkoyen del <span class=\"_ _b\"></span>ejercicio 2025 (NIIF-<span class=\"ls17\">UE</span>) <span class=\"_ _b\"></span>difieren de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>tilizados por <span class=\"_ _f\"> </span>las  en<span class=\"_ _1\"></span>tidades <span class=\"_ _11\"> </span>integradas <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>el <span class=\"_ _f\"> </span>mismo <span class=\"_ _11\"> </span>(P.G.C. <span class=\"_ _11\"> </span>u <span class=\"_ _11\"> </span>otras <span class=\"_ _f\"> </span>normativas  l<span class=\"_ _1\"></span>ocales<span class=\"_ _1\"></span>), <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>el <span class=\"_ _f\"> </span>proceso <span class=\"_ _11\"> </span>de consolidaci\u00f3n <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>han <span class=\"_ _6\"> </span>introducido <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>ajus<span class=\"_ _1\"></span>tes <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>reclasificaciones <span class=\"_ _6\"></span>necesarios <span class=\"_ _7\"></span>para <span class=\"_ _6\"> </span>homogeneizar <span class=\"_ _6\"></span>entre <span class=\"_ _7\"></span>s\u00ed tales <span class=\"_ _8\"> </span>principios <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>riterios <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>a<span class=\"_ _1\"></span>decuarlos <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _9\"> </span>Normas <span class=\"_ _8\"> </span>Internacionales <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>Informaci\u00f3n <span class=\"_ _9\"> </span>Financiera adoptadas <span class=\"ls11\">por</span> la Uni\u00f3n Europ<span class=\"ls11\">ea</span>. Las cuentas <span class=\"_ _b\"></span>an<span class=\"_ _1\"></span>uales <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onsolidadas <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>el Grup<span class=\"_ _0\"></span>o Azkoyen <span class=\"_ _b\"></span>correspondientes al ejercicio 2024 f<span class=\"_ _b\"></span>ueron aprobadas por<span class=\"_ _0\"></span> la Junta <span class=\"_ _1\"></span>General de <span class=\"_ _1\"></span>Accionistas de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>celebrada el<span class=\"_ _a\"></span> <span class=\"ls11\">30</span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mayo <span class=\"_ _1\"></span><span class=\"ls11\">de 20</span>25. <span class=\"_ _1\"></span>Las <span class=\"_ _1\"></span>cuentas 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=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _6\"> </span>de <span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>025, <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. Responsabilidad de la informaci\u00f3n y estimaciones reali<span class=\"_ _b\"></span>z<span class=\"_ _1\"></span>adas   <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=\"_ _11\"> </span>ejercicio  2025  se  han  utilizado  estimaciones realizadas <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>ratificadas <span class=\"_ _a\"></span>posteriormente <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>sus <span class=\"_ _a\"></span>Administradores <span class=\"_ _7\"></span>- <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>cuantificar algunos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _c\"></span>activos, <span class=\"_ _b\"></span>pasivos, <span class=\"_ _b\"></span>ingresos, <span class=\"_ _b\"></span>gastos <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>compromisos<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _c\"></span>fi<span class=\"_ _1\"></span>guran <span class=\"_ _b\"></span>registrados <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>ellas<span class=\"_ _1\"></span><span class=\"ls16\">. <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=\"ls18\">y <span class=\"ls11\">3.</span></span>d).<span class=\"_ _b\"></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=\"ls15\">y </span>7).  \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>La evaluaci\u00f3n de la <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>robabilidad de <span class=\"_ _b\"></span>di<span class=\"_ _1\"></span>sponer de <span class=\"_ _b\"></span>ganancias fiscales futuras <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ontra las q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>compensar los </span>cr\u00e9ditos fiscales registrados y no utilizados (Notas <span class=\"ls11\">3.</span>o <span class=\"ls18\">y </span>23<span class=\"ls14\">).</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>incob<span class=\"_ _1\"></span>rables <span class=\"_ _7\"></span>determinada <span class=\"_ _7\"></span>seg\u00fan <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _7\"></span>mejores </span>estimaciones y el an\u00e1lisis del hist\u00f3rico d<span class=\"_ _0\"></span>e 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>con<span class=\"_ _1\"></span> clientes <span class=\"_ _b\"></span>confo<span class=\"_ _1\"></span>rme <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> la <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>orma NIIF <span class=\"_ _b\"></span>15<span class=\"_ _1\"></span>, principalmente r<span class=\"_ _b\"></span>elacionado con </span>lo siguiente (Nota 3.m): \u2013<span class=\"ff3\"> <span class=\"_ _14\"> </span>Criterios <span class=\"_ _f\"> </span>establecidos <span class=\"_ _f\"> </span>para <span class=\"_ _f\"> </span>determinar <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>compromiso <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>exigibilidad <span class=\"_ _f\"> </span>frente <span class=\"_ _e\"> </span>al <span class=\"_ _f\"> </span>cliente: </span>aprobaci\u00f3n, <span class=\"_ _a\"></span>cumplimiento <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>condiciones <span class=\"_ _a\"></span>contractuales, <span class=\"_ _1\"></span>trans<span class=\"_ _1\"></span>ferencia <span class=\"_ _1\"></span>efectiva <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>bienes <span class=\"_ _a\"></span>y servicios y evaluaci\u00f3n del riesgo de cr\u00e9dito del cliente. \u2013<span class=\"ff3\"> <span class=\"_ _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=\"_ _a\"></span>caso <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>existir m\u00e1s de una obligaci\u00f3n de desempe\u00f1o) o no sea directamente observable. \u2013<span class=\"ff3\"> <span class=\"_ _14\"> </span>Determinaci\u00f3n  de  l<span class=\"_ _b\"></span>os<span class=\"_ _1\"></span>  pre<span class=\"_ _0\"></span>cios  cuando <span class=\"_ _d\"> </span>se  incluyen  contraprestacione<span class=\"_ _0\"></span>s  de <span class=\"_ _d\"> </span>importe  variable,<span class=\"_ _b\"></span> </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=\"_ _b\"></span>o<span class=\"_ _1\"></span>s <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>el </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=\"_ _b\"></span>a un in<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>remento <span class=\"_ _0\"></span>o una <span class=\"_ _b\"></span>disminuci\u00f3n de <span class=\"_ _0\"></span>los i<span class=\"_ _b\"></span>ng<span class=\"_ _1\"></span>resos <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n el <span class=\"_ _b\"></span>periodo respectivo. \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>La d<span class=\"_ _b\"></span>ete<span class=\"_ _1\"></span>rminaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>plazo <span class=\"_ _b\"></span>del <span class=\"_ _c\"></span>arren<span class=\"_ _1\"></span>damiento <span class=\"_ _b\"></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>los <span class=\"_ _b\"></span>contratos <span class=\"_ _c\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>opciones </span>de pr\u00f3rroga (Notas 3.c y 6<span class=\"ls14\">).</span> \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>La probabil<span class=\"_ _0\"></span>idad <span class=\"_ _b\"></span>de o<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>urrencia <span class=\"_ _b\"></span>y e<span class=\"_ _b\"></span>l importe<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de lo<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>pasivos <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>indetermina<span class=\"_ _a\"></span>do <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>contingentes <span class=\"_ _0\"></span>(Notas </span>3.<span class=\"ls0\">k<span class=\"ls16\">, </span>14 <span class=\"ls15\">y </span>23<span class=\"ls14\">).</span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>Las<span class=\"_ _1\"></span> hi<span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>\u00f3tesis <span class=\"_ _0\"></span>empleadas en <span class=\"_ _b\"></span>el c\u00e1lculo <span class=\"_ _b\"></span>actuarial de lo<span class=\"_ _0\"></span>s pasivo<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> por <span class=\"_ _b\"></span>pensiones y <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>tros co<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>promisos <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on el<span class=\"_ _b\"></span> </span>personal (Nota <span class=\"ls19\">3.<span class=\"_ _1\"></span></span>j<span class=\"ls14\">)<span class=\"_ _2a\"> </span></span><span class=\"ls14\">.</span> \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>El c<span class=\"_ _1\"></span>\u00e1lculo de otras provisiones (Nota 14<span class=\"ls14\">).</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=\"_ _b\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _b\"></span>cuentas <span class=\"_ _b\"></span>anuales <span class=\"_ _b\"></span>consolidadas<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>hech<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>analizados, <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>posible <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>contecimientos que <span class=\"_ _1\"></span>puedan <span class=\"_ _1\"></span>tener <span class=\"_ _1\"></span>lugar <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el fu<span class=\"_ _1\"></span>turo <span class=\"_ _1\"></span>obliguen <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>modificarlas al<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>lza o<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a b<span class=\"_ _1\"></span>aja, e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>pr\u00f3ximos eje<span class=\"_ _1\"></span>rcicios; lo <span class=\"_ _1\"></span>que se har\u00eda, co<span class=\"_ _0\"></span>nforme a <span class=\"_ _0\"></span>lo establ<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>cido en l<span class=\"_ _b\"></span>a NIC 8, de <span class=\"_ _b\"></span>fo<span class=\"_ _1\"></span>rma <span class=\"_ _0\"></span>prospectiva, recono<span class=\"_ _0\"></span>ciendo<span class=\"_ _1\"></span> los e<span class=\"_ _0\"></span>fectos del <span class=\"_ _b\"></span>cambio de estimaci\u00f3n en las correspondientes cuentas de p\u00e9rdidas y ganancias consolida<span class=\"_ _1\"></span>das.<span class=\"_ _2a\"> </span>  <span class=\"_ _15\"> </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 <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>025 <span class=\"_ _b\"></span>han <span class=\"_ _0\"></span>sido <span class=\"_ _b\"></span>elaboradas <span class=\"_ _b\"></span>de a<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>uerdo <span class=\"_ _b\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>Normas In<span class=\"_ _b\"></span>te<span class=\"_ _1\"></span>rnacionales <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Informaci\u00f3n F<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nanciera, 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>a<span class=\"_ _1\"></span>lternativas <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=\"_ _a\"></span>cu<span class=\"_ _1\"></span>entas <span class=\"_ _a\"></span>anuales <span class=\"_ _a\"></span>consolidadas <span class=\"_ _7\"></span>del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _7\"></span>anual <span class=\"_ _a\"></span>terminado <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>diciembre <span class=\"_ _7\"></span>de 20<span class=\"ls0\">24<span class=\"ls16\">, </span>ya q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e ninguna d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> las n<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>rmas, interpretaciones o <span class=\"_ _b\"></span>modificaciones que son aplicables <span class=\"_ _b\"></span>por primera vez en<span class=\"_ _0\"></span> </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=\"_ _b\"></span>e<span class=\"_ _1\"></span> ejercicio<span class=\"_ _1\"></span> El Grupo ti<span class=\"_ _b\"></span>en<span class=\"_ _1\"></span>e la <span class=\"_ _b\"></span>intenci\u00f3n de adoptar <span class=\"_ _b\"></span>las normas, inter<span class=\"_ _0\"></span>pretaciones y <span class=\"_ _0\"></span>modificaciones emitid<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>s por <span class=\"_ _b\"></span>el IASB, que<span class=\"_ _b\"></span> no <span class=\"_ _6\"></span>son <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>aplicaci\u00f3n <span class=\"_ _6\"></span>obligatoria <span class=\"_ _7\"></span>en <span class=\"_ _6\"> </span>la <span class=\"_ _6\"></span>Uni\u00f3n <span class=\"_ _7\"></span>Eu<span class=\"_ _1\"></span>ropea <span class=\"_ _7\"></span>a <span class=\"_ _6\"> </span>la <span class=\"_ _7\"></span>fec<span class=\"_ _1\"></span>ha <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>formulaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>stas <span class=\"_ _7\"></span>cuentas <span class=\"_ _6\"></span>anuales consolidadas, <span class=\"_ _1\"></span>cuando <span class=\"_ _1\"></span>entren <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>vigor, <span class=\"_ _1\"></span>si <span class=\"_ _a\"></span>le <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>aplicables. <span class=\"_ _1\"></span>Aunque <span class=\"_ _1\"></span>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 <span class=\"_ _7\"></span>impacto <span class=\"_ _a\"></span>significativo <span class=\"_ _7\"></span>sobre <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>cuentas <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nuales <span class=\"_ _a\"></span>consolidadas<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>excepci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _a\"></span>impactos <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>pudieran derivarse <span class=\"_ _b\"></span>de l<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>NIIF <span class=\"_ _0\"></span>18 <span class=\"_ _b\"></span>Presentaci\u00f3n e<span class=\"_ _b\"></span> informaci\u00f3n <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>revelar <span class=\"_ _b\"></span>en lo<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>estados <span class=\"_ _0\"></span>financieros <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>de a<span class=\"_ _0\"></span>cuerdo <span class=\"_ _b\"></span>al IAS<span class=\"_ _0\"></span>B entrar\u00eda en<span class=\"_ _0\"></span> ap<span class=\"_ _0\"></span>licaci\u00f3n <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>ara <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>ejercicios iniciados <span class=\"_ _b\"></span>el 1 <span class=\"_ _b\"></span>de enero <span class=\"_ _b\"></span>de 2027, <span class=\"_ _b\"></span>pero que <span class=\"_ _b\"></span>est\u00e1 pen<span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>iente d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>adopci\u00f3n y de aplicaci\u00f3n por la U.E<span class=\"ls16\">. </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>ejercicio <span class=\"_ _a\"></span>2025 <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>e presenta, <span class=\"_ _f\"> </span>a <span class=\"_ _11\"> </span>efectos <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>omparativos, <span class=\"_ _f\"> </span>con <span class=\"_ _11\"> </span>la <span class=\"_ _f\"> </span>informaci\u00f3n <span class=\"_ _f\"> </span>relativa <span class=\"_ _11\"> </span>al <span class=\"_ _f\"> </span>ejercicio <span class=\"_ _11\"> </span>2024. <span class=\"_ _f\"> </span>Las <span class=\"_ _11\"> </span>cuen<span class=\"ls16\">ta</span>s <span class=\"_ _f\"> </span>anuales consolidadas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e 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>elabo<span class=\"_ _1\"></span>radas 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=\"_ _b\"></span>opea<span class=\"_ _1\"></span> de forma consistente <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on las ap<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>icadas en el <span class=\"_ _b\"></span>eje<span class=\"_ _1\"></span>rcicio<span class=\"_ _b\"></span> 202<span class=\"ls0\">5. </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=\"_ _1\"></span><span class=\"ls16\">. <span class=\"_ _1\"></span></span>Las<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>operaciones <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>extranjero <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>reg<span class=\"_ _1\"></span>istran <span class=\"_ _a\"></span>de conformidad con las pol\u00edticas establecidas en la Nota <span class=\"ls11\">3.</span>r. 2.2 Principios de consolidaci\u00f3n a) <span class=\"_ _e\"> </span> Entidades dependientes  <span class=\"_ _13\"> </span><span class=\"ffa\">Se consideran \u201cEntidades dependientes\u201d aqu<span class=\"_ _1\"></span></span>ellas que est\u00e1n bajo control de<span class=\"_ _1\"></span> la Sociedad dominante. El Grupo controla <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>entidad c<span class=\"_ _1\"></span>uando <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>exposici\u00f3n <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>derechos <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>rentabilidades <span class=\"_ _1\"></span>variables <span class=\"_ _1\"></span>por su<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>articipaci\u00f3n en la <span class=\"_ _9\"> </span>e<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>tidad <span class=\"_ _6\"></span>y <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>capacidad <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>influir <span class=\"_ _9\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"> </span>esas <span class=\"_ _9\"> </span>rentabilidades<span class=\"_ _b\"></span> <span class=\"_ _9\"> </span>por <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _6\"></span>poder <span class=\"_ _9\"> </span>s<span class=\"_ _0\"></span>obre <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=\"_ _1\"></span> <span class=\"_ _6\"> </span>transmiti\u00f3<span class=\"_ _1\"></span> <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=\"_ _1\"></span>   <span class=\"_ _13\"> </span>Las empresas <span class=\"_ _b\"></span>qu<span class=\"_ _1\"></span>e for<span class=\"_ _0\"></span>man parte de<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Grupo <span class=\"_ _b\"></span>Azkoyen a<span class=\"_ _1\"></span> 31 de<span class=\"_ _b\"></span> diciembre de 2025 <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> 2024 <span class=\"_ _b\"></span>est\u00e1n detallad<span class=\"ls19\">as<span class=\"_ _1\"></span></span> en lo<span class=\"_ _b\"></span>s 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=\"_ _b\"></span>o<span class=\"_ _1\"></span>ciedad <span class=\"_ _6\"> </span>dominante <span class=\"_ _9\"> </span>por<span class=\"_ _b\"></span> aplicaci\u00f3n <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>m\u00e9todo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>integraci\u00f3n <span class=\"_ _e\"> </span>global. <span class=\"_ _e\"> </span>Consecuentemente, <span class=\"_ _e\"> </span>todos <span class=\"_ _e\"> </span>los <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>aldos <span class=\"_ _f\"> </span>y <span class=\"_ _e\"> </span>e<span class=\"_ _1\"></span>fectos <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>las transacciones e<span class=\"_ _1\"></span>fectuadas entre <span class=\"_ _1\"></span>las sociedades <span class=\"_ _1\"></span>consolidadas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>que s<span class=\"_ _1\"></span>on significativos <span class=\"_ _1\"></span>han si<span class=\"_ _1\"></span>do eliminados <span class=\"_ _1\"></span>en el proceso de consolidaci\u00f3n.   <span class=\"_ _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>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>so<span class=\"_ _1\"></span>ciedade<span class=\"_ _0\"></span>s dependientes para adaptar las pol\u00edticas contables utilizadas <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> las que utiliza el Grupo.<span class=\"_ _1\"></span>  <span class=\"_ _13\"> </span>En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>momento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la a<span class=\"_ _b\"></span>dquis<span class=\"_ _1\"></span>ici\u00f3n <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>sociedad <span class=\"_ _b\"></span>dependiente, <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>pasivos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>pasivos <span class=\"_ _b\"></span>contingentes se <span class=\"_ _a\"></span>calculan <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>valores <span class=\"_ _a\"></span>razonables <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n. <span class=\"_ _1\"></span>Cualquier <span class=\"_ _a\"></span>exceso <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>coste <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>adquisici\u00f3n, con <span class=\"_ _6\"></span>respecto <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>participaci\u00f3n <span class=\"_ _7\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>valores<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>razonables <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>netos <span class=\"_ _7\"></span>identificables <span class=\"_ _6\"> </span>adquiridos, <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e reconoce <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>fondo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>comercio<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>(salvo <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ca<span class=\"_ _1\"></span>so <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _7\"></span>o <span class=\"_ _a\"></span>ventas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>participaciones<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>adicionales que <span class=\"_ _1\"></span>no <span class=\"_ _a\"></span>otorguen <span class=\"_ _1\"></span>ni <span class=\"_ _a\"></span>quiten <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>contro<span class=\"_ _1\"></span>l <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>defe<span class=\"_ _1\"></span>cto <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. <span class=\"_ _1\"></span> La <span class=\"_ _b\"></span>consolidaci\u00f3n d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>resul<span class=\"_ _1\"></span>tados <span class=\"_ _b\"></span>generados <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ociedades <span class=\"_ _b\"></span>adquiridas <span class=\"_ _b\"></span>en u<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>ejercicio <span class=\"_ _b\"></span>se r<span class=\"_ _b\"></span>ealiz<span class=\"_ _1\"></span>a <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 <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>ejercicio <span class=\"_ _6\"></span>2025 <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>2024<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>no <span class=\"_ _6\"> </span>se <span class=\"_ _9\"> </span>h<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>pro<span class=\"_ _1\"></span>ducido <span class=\"_ _6\"></span>cambios <span class=\"_ _7\"></span>en <span class=\"_ _9\"> </span>l<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>co<span class=\"_ _1\"></span>mposici\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _6\"> </span>Grup<span class=\"_ _1\"></span>o, <span class=\"_ _6\"></span>adicionales <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los indicados en la Nota 1.  2.3 Correcciones de errores En la <span class=\"_ _1\"></span>elaboraci\u00f3n de <span class=\"_ _1\"></span>las cuentas an<span class=\"_ _1\"></span>uales consolidadas adjuntas <span class=\"_ _1\"></span>no se <span class=\"_ _1\"></span>ha detectado ning\u00fan <span class=\"_ _1\"></span>error s<span class=\"_ _1\"></span>ignificativo que haya supuesto la reexpresi\u00f3n de los importes incluidos en las cuentas anuales consolidadas de 20<span class=\"_ _1\"></span>24. 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=\"_ _b\"></span>c<span class=\"_ _1\"></span>uerdo <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>lo <span class=\"_ _d\"> </span>establecido <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>Normas <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 sigu<span class=\"_ _1\"></span>ientes: 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=\"_ _a\"></span>. <span class=\"_ _1\"></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>mp<span class=\"_ _1\"></span>ortes <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 adquisici\u00f3n conforme a la NIIF 3,<span class=\"_ _b\"></span> e<span class=\"_ _1\"></span>ntre otras <span class=\"_ _b\"></span>cosas, <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>a<span class=\"ffa\">ctivos <span class=\"_ _b\"></span>adquiridos <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pasivos <span class=\"_ _c\"></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=\"_ _b\"></span>o <span class=\"_ _b\"></span>el <span class=\"_ _c\"></span>\u201cFondo </span>de <span class=\"_ _a\"></span>comercio\u201d <span class=\"_ _7\"></span>resultante <span class=\"_ _a\"></span>(Nota <span class=\"_ _7\"></span><span class=\"ff3\">4). <span class=\"_ _7\"></span>La <span class=\"_ _a\"></span>enmienda <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>NIIF <span class=\"_ _a\"></span>3 <span class=\"_ _7\"></span></span>\u2013<span class=\"ff3\"> <span class=\"_ _a\"></span>Def<span class=\"_ _1\"></span>inici\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _a\"></span>Negocio <span class=\"_ _7\"></span>aclara <span class=\"_ _a\"></span>que, <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>ser </span>considerado un nego<span class=\"_ _0\"></span>cio, un <span class=\"_ _0\"></span>conjunto integrado d<span class=\"_ _0\"></span>e actividades y <span class=\"_ _b\"></span>activos debe 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=\"_ _2a\"> </span>   <span class=\"_ _13\"> </span><span class=\"ff8\">Fondo de comercio<span class=\"_ _2a\"> </span></span><span class=\"ff8\"> </span>El <span class=\"_ _7\"></span>fondo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>comercio <span class=\"_ _a\"></span>generado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>consolidaci\u00f3n <span class=\"_ _7\"></span>representa <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>exceso <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>coste <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>sobre <span class=\"_ _7\"></span>la participaci\u00f3n  del  Grupo  en  el  v<span class=\"_ _1\"></span>alor  razonable  de  los  activos  y  pasivos  identificables  de  una<span class=\"_ _1\"></span>  sociedad dependiente o entidad controlada conjuntamente en la fecha de adquisici\u00f3n.<span class=\"_ _2a\"> </span>   <span class=\"_ _13\"> </span>Las <span class=\"_ _9\"> </span>difer<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>ncias <span class=\"_ _6\"> </span>positivas <span class=\"_ _9\"> </span>entr<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>coste <span class=\"_ _6\"></span>de <span class=\"_ _6\"> </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=\"_ _6\"> </span>e<span class=\"_ _1\"></span>ntidades <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>ajusta<span class=\"_ _1\"></span>dos <span class=\"_ _d\"> </span>en  l<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>fecha  de <span class=\"_ _8\"> </span>p<span class=\"_ _1\"></span>rimera consolidaci\u00f3n, se imputan de la siguiente forma:<span class=\"_ _2a\"> </span> 1.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Si son a<span class=\"_ _0\"></span>signables a e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ementos patrimoniales <span class=\"_ _b\"></span>concretos de las <span class=\"_ _0\"></span>sociedades adquirida<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>, aumentando e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> valor<span class=\"_ _b\"></span> </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>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>balances <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>cuyo <span class=\"_ _1\"></span>tratamiento <span class=\"_ _1\"></span>contable sea similar al de los mismos activos (pasivos) del Grupo: amortizaci\u00f3n, <span class=\"_ _0\"></span>devengo, etc.<span class=\"_ _2a\"> </span><span class=\"_ _1\"></span> 2.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Si <span class=\"_ _1\"></span>son <span class=\"_ _a\"></span>asignables <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>unos <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ntangibles <span class=\"_ _1\"></span>concretos, <span class=\"_ _1\"></span>reconoci\u00e9ndolos <span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>pl\u00edcitamente <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>balance <span class=\"_ _1\"></span>de </span>situaci\u00f3n <span class=\"_ _8\"> </span>consolidado <span class=\"_ _8\"> </span>siempre <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>razonable <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>fecha <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>adquisici\u00f3n <span class=\"_ _8\"> </span>pueda <span class=\"_ _8\"> </span>determinarse fiablemente.  3.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Las <span class=\"_ _1\"></span>diferencias <span class=\"_ _a\"></span>restantes <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>registran <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>fondo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>comercio, <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>asigna <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _a\"></span>o <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _a\"></span>unidades </span>generadoras de efectivo espec\u00edficas.  <span class=\"_ _13\"> </span>Los fon<span class=\"_ _0\"></span>dos de<span class=\"_ _b\"></span> comercio <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>\u00f3lo s<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> reg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>stran <span class=\"_ _b\"></span>cuando han <span class=\"_ _b\"></span>sido adquiridos <span class=\"_ _b\"></span>a t\u00edtulo <span class=\"_ _b\"></span>oneroso y<span class=\"_ _b\"></span> representan, <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _b\"></span>tanto, 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=\"_ _a\"></span>, <span class=\"_ _a\"></span>mino<span class=\"_ _1\"></span>rad<span class=\"ls11\">o <span class=\"_ _7\"></span></span>-en <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _7\"></span>caso- <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>los deterioros  de  su <span class=\"_ _d\"> </span>valor  conta<span class=\"_ _0\"></span>ble  respecto  de <span class=\"_ _d\"> </span>su  valor  re<span class=\"_ _0\"></span>cuperable<span class=\"_ _1\"></span>.  El  Grupo <span class=\"_ _d\"> </span>Azkoyen  realiza  de <span class=\"_ _d\"> </span>forma sistem\u00e1tica <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>an\u00e1lisis <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>u <span class=\"_ _9\"> </span>re<span class=\"_ _1\"></span>cuperabilidad <span class=\"_ _8\"> </span>al  cierre <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>cada<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>ejercicio, <span class=\"_ _8\"> </span>o<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ocasiones <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>que <span class=\"_ _8\"> </span>los acontecimientos o los cambios de circunstancias indican que podr\u00eda haberse deteriorado <span class=\"_ _1\"></span>(Nota 4<span class=\"ls14\">).<span class=\"_ _2a\"> </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>mino<span class=\"_ _1\"></span>rado 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>impuestos <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>recogen <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>dinero <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>tiempo <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>riesgos <span class=\"_ _b\"></span>aso<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ados <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _c\"></span>u<span class=\"_ _1\"></span>nidad <span class=\"_ _b\"></span>generadora de <span class=\"_ _b\"></span>efectivo. <span class=\"_ _b\"></span>Las tas<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>crecimiento <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>variaciones <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>precios <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>basan <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>previsiones <span class=\"_ _b\"></span>internas y sectoriales y la experiencia y expectativas futuras, respecti<span class=\"_ _0\"></span>vamente.<span class=\"_ _2a\"> </span><span class=\"_ _1\"></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=\"_ _b\"></span>de 5 <span class=\"_ _b\"></span>a\u00f1os (que <span class=\"_ _b\"></span>utilizan las <span class=\"_ _b\"></span>hi<span class=\"_ _1\"></span>p\u00f3tesis <span class=\"_ _b\"></span>sob<span class=\"_ _1\"></span>re <span class=\"_ _b\"></span>cambios en <span class=\"_ _b\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>precios de 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=\"_ _b\"></span>ap<span class=\"_ _1\"></span>robados <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>igor) <span class=\"_ _b\"></span>y la <span class=\"_ _b\"></span>consideraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>un val<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>res<span class=\"_ _1\"></span>idual <span class=\"_ _b\"></span>calculado <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _b\"></span>una tasa <span class=\"_ _b\"></span>de c<span class=\"_ _1\"></span>recimiento sustentada.  A <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>artir <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>proyecciones<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>realizadas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>un <span class=\"_ _7\"></span>periodo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>5 <span class=\"_ _7\"></span>a\u00f1os, <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>calcula <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>flujo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>aja normalizado, al considerarse que a partir de esa fecha se ha<span class=\"_ _b\"></span>b<span class=\"_ _1\"></span>r\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=\"_ _b\"></span>n<span class=\"_ _1\"></span>te,  igualando  amortizaciones <span class=\"_ _d\"> </span>e  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=\"_ _2a\"> </span> - <span class=\"_ _2\"> </span>Coffee &amp; Vending Systems (en la que se incluye UGE Coffetek) - <span class=\"_ _2\"> </span>M\u00e1quinas espresso tradicionales de caf\u00e9 premium (UGE Ascaso Factory)<span class=\"_ _2a\"> </span>- <span class=\"_ _2\"> </span>Retail y medios de pagos industriales - <span class=\"_ _2\"> </span>Medios de pago para m\u00e1quinas de vending (UGE Coges)<span class=\"_ _2a\"> </span> - <span class=\"_ _2\"> </span>Conectividad y soluciones IoT en medios de pago digitales y <span class=\"_ _0\"></span>telemetr\u00eda (<span class=\"_ _1\"></span>UGE SIA Vendon) - <span class=\"_ _2\"> </span>Time &amp; Security (UGE Primion) Para todas las unidades generadoras de efectivo los par\u00e1metros m\u00e1s relevante<span class=\"_ _0\"></span>s son:<span class=\"_ _2a\"> </span><span class=\"_ _1\"></span> \u2212<span class=\"ff3\"> <span class=\"_ _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>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=\"_ _2a\"> </span></span><span class=\"ff3\"> </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 <span class=\"_ _8\"> </span>neto  e<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>libros <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _8\"> </span>activo,  se <span class=\"_ _8\"> </span>registra <span class=\"_ _d\"> </span>la correspondiente <span class=\"_ _9\"> </span>p\u00e9rdida <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>deterioro <span class=\"_ _9\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>cargo <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>\u201cDeterioro <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>resultado <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>enajenaciones <span class=\"_ _9\"> </span>de inmovilizado <span class=\"_ _1\"></span><span class=\"ffa\">\u2013</span> <span class=\"_ _1\"></span><span class=\"ffa\">Deterioro <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>inmovilizado\u201d <span class=\"_ _1\"></span></span><span class=\"ls11\"></span><span class=\"ls11\">de <span class=\"_ _1\"></span></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>consolidada, <span class=\"_ _1\"></span>dado <span class=\"_ _1\"></span>que, <span class=\"_ _1\"></span>tal <span class=\"_ _1\"></span>y como se determina en NIIF 3, los fondos de comercio no son objeto de amortizaci\u00f3n.<span class=\"_ _2a\"> </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>momento de <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>enajenaci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>una s<span class=\"_ _b\"></span>oc<span class=\"_ _1\"></span>iedad <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>pendiente,<span class=\"_ _1\"></span> el <span class=\"_ _b\"></span>importe atribuibl<span class=\"_ _0\"></span>e del <span class=\"_ _b\"></span>fondo de <span class=\"_ _b\"></span>comercio 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=\"_ _b\"></span>dici<span class=\"_ _1\"></span>embre de <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5 y 2024, l<span class=\"_ _b\"></span>os<span class=\"_ _1\"></span> fondos <span class=\"_ _b\"></span>de comercio son b\u00e1sicamente los <span class=\"_ _b\"></span>surgidos<span class=\"_ _1\"></span> e<span class=\"_ _b\"></span>n las adquisiciones de <span class=\"_ _b\"></span>Coges<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>S.p.A. <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>200<span class=\"_ _1\"></span>5, <span class=\"_ _b\"></span>Coffetek, Lt<span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>. <span class=\"_ _b\"></span>y S<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>bgrupo <span class=\"_ _b\"></span>Primion <span class=\"_ _b\"></span>en 2<span class=\"_ _b\"></span>0<span class=\"_ _1\"></span>08, <span class=\"_ _b\"></span>y Asca<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>o, <span class=\"_ _b\"></span>S.L.U. <span class=\"ls15\">y <span class=\"_ _b\"></span><span class=\"ls0\">SIA <span class=\"_ _b\"></span>Vendon <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>2022. </span></span>V\u00e9ase en la Nota 4 la informaci\u00f3n relativa a la evaluaci\u00f3n del riesgo de deterioro realiz<span class=\"_ _0\"></span>ada.<span class=\"_ _1\"></span> b)<span class=\"ls0\"> <span class=\"_ _f\"> </span>Otros activos intangibles </span> <span class=\"_ _13\"> </span>Son <span class=\"_ _1\"></span>activos no <span class=\"_ _1\"></span>monetarios id<span class=\"_ _1\"></span>entificables, aunque <span class=\"_ _1\"></span>sin a<span class=\"_ _1\"></span>pariencia f\u00edsica, <span class=\"_ _1\"></span>que surgen <span class=\"_ _1\"></span>como c<span class=\"_ _1\"></span>onsecuencia 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=\"_ _a\"></span>contablemente aquellos  cuyo  coste  p<span class=\"_ _1\"></span>uede  estimarse  de  manera <span class=\"_ _11\"> </span>razonablemente  objetiva  y  de  los  que <span class=\"_ _11\"> </span>las  entidades consolidadas estiman probable obtener en el futuro benefici<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>s econ\u00f3micos.<span class=\"_ _1\"></span> Los activos intangibles se reconocen inicialmente por su coste de adquis<span class=\"_ _0\"></span>ici\u00f3n o producci\u00f3n <span class=\"_ _1\"></span>(o valor razonable en <span class=\"_ _f\"> </span>combinaciones <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>negoc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>o) <span class=\"_ _f\"> </span>y, <span class=\"_ _f\"> </span>posteriormente, <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>valoran <span class=\"_ _11\"> </span>a <span class=\"_ _f\"> </span>su <span class=\"_ _f\"> </span>coste <span class=\"_ _11\"> </span>menos, <span class=\"_ _f\"> </span>seg\u00fan <span class=\"_ _f\"> </span>proceda, <span class=\"_ _f\"> </span>su correspondiente amortizaci\u00f3n acumulada y las p\u00e9rdidas por deterioro que hayan experimentado.<span class=\"_ _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=\"_ _b\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff3\">Deterioro <span class=\"_ _b\"></span>y resultado <span class=\"_ _b\"></span>po<span class=\"_ _1\"></span>r en<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>jenaciones d<span class=\"_ _b\"></span>e inmovilizado <span class=\"ffa\">\u2013</span> Deterioro <span class=\"_ _b\"></span>del inmovilizado<span class=\"ffa\">\u201d de <span class=\"_ _b\"></span>la 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=\"_ _6\"></span>registradas <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>ejercicios anteriores, son similares a los aplicados para los activos materiales (<span class=\"_ _1\"></span>Nota <span class=\"ls11\">3.</span>f<span class=\"ls14\">).<span class=\"_ _2a\"> </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=\"_ _2a\"> </span> Aplicaciones inform\u00e1ticas  <span class=\"_ _13\"> </span>Las <span class=\"_ _11\"> </span>aplicaciones  inform\u00e1ticas <span class=\"_ _11\"> </span>pueden  es<span class=\"_ _1\"></span>tar  contenidas <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>un  activo <span class=\"_ _11\"> </span>material <span class=\"_ _11\"> </span>o  tener <span class=\"_ _11\"> </span>sustancia <span class=\"_ _11\"> </span>f\u00edsica, incorporando por tanto <span class=\"_ _0\"></span>elementos tangibles e intangi<span class=\"_ _0\"></span>bles. Estos activos se <span class=\"_ _b\"></span>reconocen como activo material e<span class=\"_ _b\"></span>n el <span class=\"_ _10\"> </span>caso <span class=\"_ _e\"> </span>de <span class=\"_ _10\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _10\"> </span>for<span class=\"_ _0\"></span>men <span class=\"_ _e\"> </span>p<span class=\"_ _1\"></span>arte <span class=\"_ _e\"> </span>in<span class=\"_ _1\"></span>tegral <span class=\"_ _e\"> </span>del <span class=\"_ _10\"> </span>activo <span class=\"_ _10\"> </span>material <span class=\"_ _e\"> </span>vinculado <span class=\"_ _10\"> </span>siendo <span class=\"_ _e\"> </span>indispensables <span class=\"_ _10\"> </span>par<span class=\"_ _0\"></span>a <span class=\"_ _10\"> </span>s<span class=\"_ _b\"></span>u funcionamiento.<span class=\"_ _2a\"> </span>  <span class=\"_ _13\"> </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=\"ls18\">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<span class=\"_ _1\"></span> clientes se cuenta con un grado de control su<span class=\"_ _1\"></span>ficiente sobre <span class=\"_ _b\"></span>los <span class=\"_ _c\"></span>beneficios <span class=\"_ _b\"></span>econ\u00f3micos <span class=\"_ _b\"></span>que <span class=\"_ _c\"></span>se <span class=\"_ _b\"></span>podr\u00e1n <span class=\"_ _c\"></span>derivar <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _c\"></span>m<span class=\"_ _1\"></span>ismos <span class=\"_ _c\"></span>y <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>\u00e9stos <span class=\"_ _c\"></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 (considerando s<span class=\"_ _1\"></span>u efecto <span class=\"_ _9\"> </span>fiscal) <span class=\"_ _9\"> </span>que <span class=\"_ _6\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>estima <span class=\"_ _6\"> </span>co<span class=\"_ _1\"></span>mo <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>importe <span class=\"_ _6\"> </span>que <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>entidad <span class=\"_ _9\"> </span>habr\u00eda <span class=\"_ _9\"> </span>pagado <span class=\"_ _6\"> </span>po<span class=\"_ _1\"></span>r <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>activo, <span class=\"_ _9\"> </span>en <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>fecha <span class=\"_ _9\"> </span>de adquisici\u00f3n, <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>transacci\u00f3n <span class=\"_ _a\"></span>entre <span class=\"_ _7\"></span>un <span class=\"_ _a\"></span>comprador <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>un <span class=\"_ _7\"></span>vendedor <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>nteresados <span class=\"_ _6\"> </span>y <span class=\"_ _7\"></span>debidamente <span class=\"_ _a\"></span>informados, que se realice en condiciones de independencia mutua teniendo en cuenta la mejor infor<span class=\"_ _0\"></span>maci\u00f3n disponible.<span class=\"_ _1\"></span> Investigaci\u00f3n y desarrollo  <span class=\"_ _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=\"ls11\">de<span class=\"ls0\"> proyectos de desarrollo qu<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> se reconocen (de </span></span>acuerdo con <span class=\"ls12\">las</span> NIIF) como tal si, y s\u00f3lo si, el Grupo puede demostrar todos los extremos siguientes:<span class=\"_ _2a\"> </span> - <span class=\"_ _2\"> </span>T\u00e9cnicamente, <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>posible <span class=\"_ _b\"></span>completar <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>producci\u00f3n <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>activo <span class=\"_ _c\"></span>intangible <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>pueda <span class=\"_ _b\"></span>estar <span class=\"_ _b\"></span>disponible para su utilizaci\u00f3n o su venta. - <span class=\"_ _2\"> </span>Su intenci\u00f3n de completar el activo intangible en cuesti\u00f3n, para usarlo o venderlo.<span class=\"_ _2a\"> </span> - <span class=\"_ _2\"> </span>Su capacidad para utilizar o vender el activo intangi<span class=\"_ _b\"></span>b<span class=\"_ _1\"></span>le. - <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 de<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ostrar la <span class=\"_ _b\"></span>existencia de un<span class=\"_ _b\"></span> mercado para la <span class=\"_ _b\"></span>producci\u00f3n que genere <span class=\"_ _b\"></span>el activo intangible o para el ac<span class=\"_ _1\"></span>tivo en s\u00ed, o bien, en el c<span class=\"_ _1\"></span>aso de que vaya a se<span class=\"_ _1\"></span>r utilizado internamente, la utilidad del mismo para la entidad.<span class=\"_ _2a\"> </span> - <span class=\"_ _2\"> </span>La <span class=\"_ _d\"> </span>disponibilidad  d<span class=\"_ _0\"></span>e  los <span class=\"_ _8\"> </span>a<span class=\"_ _1\"></span>decuados  re<span class=\"_ _0\"></span>cursos  t\u00e9cnicos, <span class=\"_ _8\"> </span>financieros  o <span class=\"_ _d\"> </span>de  otro <span class=\"_ _d\"> </span>tipo, <span class=\"_ _d\"> </span>para  completar <span class=\"_ _d\"> </span>el desarrollo y para utilizar o vender el activo intangible. - <span class=\"_ _2\"> </span>Su <span class=\"_ _b\"></span>capacidad <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>medir <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>fiable, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>desembolso <span class=\"_ _b\"></span>atribuible <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>intangible <span class=\"_ _b\"></span>durante <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>desarrollo.<span class=\"_ _a\"></span> En el Grupo esto se cumple principalmente en el caso de determinados proyectos de desarrollo del Subg<span class=\"_ _1\"></span>rupo Primion.<span class=\"_ _2a\"> </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=\"ffa\">la <span class=\"_ _1\"></span>asignaci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>\u201cPPA\u201d<span class=\"_ _1\"></span></span> <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as 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=\"_ _7\"></span><span class=\"ls18\">y <span class=\"_ _a\"></span><span class=\"ls19\">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=\"_ _b\"></span>cada <span class=\"_ _0\"></span>proyecto. <span class=\"_ _b\"></span>Cuando <span class=\"_ _b\"></span>la evoluci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>proyecto <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>negativa <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=\"_ _b\"></span>fi<span class=\"_ _1\"></span>nanciaci\u00f3n para ser llevados a t\u00e9rmino efectivo, se ap<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ica su importe \u00ednt<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>gro 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=\"_ _2a\"> </span> <span class=\"_ _13\"> </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=\"_ _b\"></span>en<span class=\"_ _1\"></span>erado <span class=\"_ _8\"> </span>internamente, <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>costes <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>desarrollo <span class=\"_ _8\"> </span>se reconocen como gasto en el periodo en que se incurren. c) <span class=\"_ _e\"> </span>Arrendamientos A <span class=\"_ _b\"></span>partir <span class=\"_ _b\"></span>del <span class=\"_ _c\"></span>1<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>enero <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>2019, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _c\"></span>re<span class=\"_ _1\"></span>conoce <span class=\"_ _c\"></span>los <span class=\"_ _b\"></span>arrendamientos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>con <span class=\"_ _c\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _c\"></span>cri<span class=\"_ _1\"></span>terios <span class=\"_ _c\"></span>es<span class=\"_ _1\"></span>tablecidos 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 <span class=\"_ _1\"></span>para reflejar <span class=\"_ _1\"></span>cualquier 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=\"_ _b\"></span>a<span class=\"_ _1\"></span>rrendamiento, <span class=\"_ _0\"></span>cualquier coste dir<span class=\"_ _0\"></span>ecto inicial<span class=\"_ _1\"></span> soportado y cualquier p<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>go por  arrendamiento <span class=\"_ _d\"> </span>efectuado  en  la  fe<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ha  de <span class=\"_ _d\"> </span>comienzo  o <span class=\"_ _d\"> </span>antes  de  \u00e9sta, <span class=\"_ _d\"> </span>menos  cualquier  in<span class=\"_ _0\"></span>centivo  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=\"_ _b\"></span>de<span class=\"_ _1\"></span>volver <span class=\"_ _b\"></span>el activo <span class=\"_ _b\"></span>subyacente a <span class=\"_ _b\"></span>la condici\u00f3n<span class=\"_ _0\"></span> ex<span class=\"_ _0\"></span>igida <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> l<span class=\"_ _b\"></span>os t\u00e9rminos <span class=\"_ _b\"></span>y condicione<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>arre<span class=\"_ _1\"></span>ndamiento.<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=\"_ _2a\"> </span>Pasivos por arrendamiento En <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>fecha <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>comienzo, <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>Grupo <span class=\"_ _9\"> </span>valora <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>pasivo <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>arrend<span class=\"_ _1\"></span>amiento <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>valor <span class=\"_ _9\"> </span>actu<span class=\"_ _1\"></span>al <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>pagos <span class=\"_ _8\"> </span>por arrendamiento <span class=\"_ _9\"> </span>que <span class=\"_ _8\"> </span>no <span class=\"_ _8\"> </span>est\u00e9n <span class=\"_ _9\"> </span>abonados <span class=\"_ _8\"> </span>en <span class=\"_ _9\"> </span>esa <span class=\"_ _8\"> </span>fecha. <span class=\"_ _9\"> </span>Los <span class=\"_ _8\"> </span>pagos <span class=\"_ _9\"> </span>por <span class=\"_ _8\"> </span>arrendamiento <span class=\"_ _8\"> </span>incluyen <span class=\"_ _9\"> </span>pagos <span class=\"_ _9\"> </span>fijos (incluyendo <span class=\"_ _f\"> </span>los <span class=\"_ _11\"> </span>pagos <span class=\"_ _11\"> </span>fijos <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>esencia) <span class=\"_ _11\"> </span>menos <span class=\"_ _11\"> </span>los <span class=\"_ _f\"> </span>incenti<span class=\"_ _1\"></span>vos <span class=\"_ _11\"> </span>de <span class=\"_ _f\"> </span>arrendamiento <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>obrar, <span class=\"_ _11\"> </span>pagos <span class=\"_ _f\"> </span>por arrendamiento <span class=\"_ _1\"></span>variables <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>dependen <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>\u00edndice <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>tipo, <span class=\"_ _a\"></span>inicialmente <span class=\"_ _1\"></span>valorados <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>arreglo <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>\u00edndice <span class=\"_ _1\"></span>o tipo en <span class=\"_ _0\"></span>la fecha <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e c<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>mienzo, <span class=\"_ _b\"></span>y los importes <span class=\"_ _b\"></span>q<span class=\"_ _1\"></span>ue se <span class=\"_ _b\"></span>espera abonar <span class=\"_ _0\"></span>en concepto <span class=\"_ _b\"></span>de garant\u00edas d<span class=\"_ _0\"></span>e valor <span class=\"_ _0\"></span>resid<span class=\"_ _1\"></span>ual. Se incluyen asim<span class=\"_ _0\"></span>ismo el pr<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>cio de <span class=\"_ _b\"></span>ejercicio de una <span class=\"_ _b\"></span>opci\u00f3n de compra s<span class=\"_ _0\"></span>i el G<span class=\"_ _0\"></span>rupo tiene <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> c<span class=\"_ _b\"></span>erte<span class=\"_ _1\"></span>za razonable <span class=\"_ _b\"></span>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=\"_ _b\"></span>c<span class=\"_ _1\"></span>indir el arrendamie<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>to. Los pagos por<span class=\"_ _b\"></span> 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<span class=\"_ _1\"></span> pagos.<span class=\"_ _2a\"> </span> Los p<span class=\"_ _1\"></span>agos por a<span class=\"_ _1\"></span>rrendamiento se <span class=\"_ _1\"></span>descuentan utilizando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>tipo de inte<span class=\"_ _1\"></span>r\u00e9s impl\u00edcito en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>arrendamiento, si e<span class=\"_ _1\"></span>se tipo  puede  de<span class=\"_ _1\"></span>terminarse  f\u00e1cilmente.  Si  no  pu<span class=\"_ _1\"></span>ede  determinarse  f\u00e1cilmente,  se  utiliza  el <span class=\"_ _11\"> </span>tipo  de  inter\u00e9s incremental del endeudamiento del arrendatario. Despu\u00e9s de la fecha de comienzo, el importe de pasivos por arrendamiento <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>incrementado <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>fin <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>reflejar <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>intereses <span class=\"_ _a\"></span>sobre <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>pasivo <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>arrendamiento; <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>reducido para reflejar los pagos por arrendamiento efectuados.  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=\"_ _b\"></span>s impl\u00edcito, <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>acude <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>fuentes <span class=\"_ _1\"></span>externas <span class=\"_ _a\"></span>(por <span class=\"_ _1\"></span>ej<span class=\"_ _1\"></span>emplo, <span class=\"_ _1\"></span>Banco <span class=\"_ _a\"></span>Central <span class=\"_ _a\"></span>Europeo, <span class=\"_ _1\"></span>Banco <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Inglaterra <span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>Reserva Federal <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>EE <span class=\"_ _7\"></span>UU) <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>conoce<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _7\"></span>tipos <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>nter\u00e9s <span class=\"_ _7\"></span>existentes <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>a\u00edses <span class=\"_ _a\"></span>del <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>ctivo <span class=\"_ _a\"></span>arre<span class=\"_ _1\"></span>ndado <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>le a\u00f1ade el diferencial al que el Grupo se est\u00e1 financiando.<span class=\"_ _2a\"> </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 hay u<span class=\"_ _b\"></span>n cambio en <span class=\"_ _b\"></span>la evaluaci\u00f3n <span class=\"_ _b\"></span>de una <span class=\"_ _0\"></span>opci\u00f3n de <span class=\"_ _b\"></span>compra del <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>ctivo <span class=\"_ _b\"></span>suby<span class=\"_ _1\"></span>acente. <span class=\"_ _0\"></span>Al a<span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>licar la nuev<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>aloraci\u00f3n, <span class=\"_ _b\"></span>el Grupo <span class=\"_ _b\"></span>determina un <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ipo <span class=\"_ _b\"></span>de inter\u00e9s <span class=\"_ _b\"></span>revisado. Asimismo, <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>importe e<span class=\"_ _b\"></span>n libros <span class=\"_ _b\"></span>es 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 v<span class=\"_ _1\"></span>ariaciones 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=\"_ _b\"></span>ab<span class=\"_ _1\"></span>les.<span class=\"_ _2a\"> </span> <span class=\"_ _1\"></span> Arrendamientos a corto plazo y arrendamientos en los que el activo subyacente es de bajo valor El <span class=\"_ _18\"> </span>Grupo <span class=\"_ _10\"> </span>aplica <span class=\"_ _18\"> </span>las <span class=\"_ _18\"> </span>exenciones <span class=\"_ _10\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _10\"> </span>reconocimiento <span class=\"_ _18\"> </span>a <span class=\"_ _10\"> </span>lo<span class=\"_ _1\"></span>s <span class=\"_ _10\"> </span>arrendamientos <span class=\"_ _19\"> </span>a <span class=\"_ _10\"> </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=\"_ _b\"></span>de <span class=\"_ _b\"></span>compra) <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>a l<span class=\"_ _b\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>arrendamientos <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>subyacente <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>de e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>caso <span class=\"_ _c\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _b\"></span>(por <span class=\"_ _b\"></span>ejemplo, menor a <span class=\"_ _1\"></span>5.000 euros). Sus <span class=\"_ _1\"></span>pagos por arrend<span class=\"_ _1\"></span>amiento son <span class=\"_ _1\"></span>reconocidos como gastos d<span class=\"_ _1\"></span>e forma lineal durante <span class=\"_ _1\"></span>el plazo del arrendamiento.<span class=\"_ _2a\"> </span> Determinaci\u00f3n del plazo del arrendamiento de los contratos con opciones de pr\u00f3rroga El Grupo <span class=\"_ _b\"></span>determina el <span class=\"_ _b\"></span>plazo d<span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> arre<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>damiento <span class=\"_ _b\"></span>como igual <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>pe<span class=\"_ _1\"></span>riodo n<span class=\"_ _b\"></span>o revocable <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>un arrendamiento <span class=\"_ _b\"></span>al que se a\u00f1aden: <span class=\"_ _b\"></span>(i) los <span class=\"_ _b\"></span>periodos cubiertos <span class=\"_ _b\"></span>por una <span class=\"_ _b\"></span>opci\u00f3n de <span class=\"_ _b\"></span>prorrogar el <span class=\"_ _b\"></span>arrendamiento, si <span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ene <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>certe<span class=\"_ _1\"></span>za razonable de que ejer<span class=\"_ _0\"></span>cer\u00e1 esa opci\u00f3n; y (ii) los p<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>riodos cubiertos por <span class=\"_ _0\"></span>la opci\u00f3n de rescindir<span class=\"_ _b\"></span> el arrendamiento, si el Grupo tiene la certeza razonable de que no ejercer\u00e1 esa opci\u00f3n.  Al <span class=\"_ _1\"></span>evaluar <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>erteza <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>ejercer\u00e1 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>opci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>prorrogar <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>arrendamiento, <span class=\"_ _1\"></span>o de <span class=\"_ _6\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _6\"> </span>no <span class=\"_ _9\"> </span>ejercer\u00e1 <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"> </span>opci\u00f3n <span class=\"_ _6\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"> </span>rescindir <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>arrendamiento, <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>Grupo <span class=\"_ _6\"></span>tiene <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>cuenta <span class=\"_ _6\"></span>todos <span class=\"_ _6\"> </span>los <span class=\"_ _9\"> </span>hechos <span class=\"_ _6\"> </span>y circunstancias <span class=\"_ _9\"> </span>pertinentes <span class=\"_ _6\"> </span>que <span class=\"_ _9\"> </span>creen <span class=\"_ _6\"> </span>un <span class=\"_ _9\"> </span>incentivo <span class=\"_ _6\"> </span>econ\u00f3mico <span class=\"_ _9\"> </span>que <span class=\"_ _6\"> </span>mu<span class=\"_ _1\"></span>eva <span class=\"_ _6\"> </span>al <span class=\"_ _9\"> </span>Grupo <span class=\"_ _9\"> </span>a <span class=\"_ _6\"></span>ejercer <span class=\"_ _9\"> </span>la <span class=\"_ _6\"></span>opci\u00f3n <span class=\"_ _9\"> </span>de prorrogar el arrendamiento, o a no ejercer la opci\u00f3n de rescindir el mismo.<span class=\"_ _2a\"> </span>  Despu\u00e9s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> fe<span class=\"_ _1\"></span>cha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>comienzo, <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _1\"></span>eval\u00faa <span class=\"_ _1\"></span>nuevamente <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>arrendamiento, siempre <span class=\"_ _1\"></span>que<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>e produce un hecho o <span class=\"_ _1\"></span>cambio significativo en las circunstancias <span class=\"_ _1\"></span>que est\u00e9 bajo control del Grupo<span class=\"_ _1\"></span>; y que afecta a la determinaci\u00f3n de la certeza razonable sobre el ejercicio, o no, de las opciones. Adicionalmente, consid\u00e9rese lo indicado en la Nota 6.<span class=\"_ _2a\"> </span> EL GRUPO COMO ARRENDADOR En <span class=\"_ _1\"></span>las operaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span><span class=\"ff8\">arrendamiento <span class=\"_ _1\"></span>operativo</span>, <span class=\"_ _1\"></span>la propiedad <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>bien arrendado <span class=\"_ _1\"></span>y su<span class=\"_ _1\"></span>stancialmente 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=\"_ _b\"></span>o<span class=\"_ _1\"></span>s bienes  arrendados  en <span class=\"_ _d\"> </span>el  cap\u00edtulo  <span class=\"ffa\">\u201c</span>Inmovilizado  material<span class=\"ffa\">\u201d  o <span class=\"_ _d\"> </span>\u201cInversiones  inmobiliarias\u201d</span>.  Estos  activos <span class=\"_ _d\"> </span>se amortizan de <span class=\"_ _b\"></span>acuerdo con <span class=\"_ _b\"></span>las pol\u00edticas <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>doptadas <span class=\"_ _b\"></span>por los el<span class=\"_ _0\"></span>ementos de<span class=\"_ _0\"></span>l inmo<span class=\"_ _0\"></span>vilizado mater<span class=\"_ _0\"></span>ial similares <span class=\"_ _b\"></span>de 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>p<span class=\"_ _1\"></span>rocedentes <span class=\"_ _a\"></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=\"_ _2a\"> </span>  <span class=\"_ _13\"> </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 <span class=\"_ _1\"></span>que sustancialmente <span class=\"_ _1\"></span>todos los <span class=\"_ _1\"></span>riesgos <span class=\"_ _1\"></span>y las ventajas que recaen sobre el bien objeto del arrendamiento se transfieren al arrendatario.<span class=\"_ _1\"></span>  <span class=\"_ _13\"> </span>Azkoyen, S.A. <span class=\"_ _1\"></span>(actualmente Azkoyen Vending <span class=\"_ _1\"></span>&amp; Payment Solutions, S.L.U. <span class=\"_ _a\"></span>- Nota 1) <span class=\"_ _1\"></span>cedi\u00f3 e<span class=\"_ _1\"></span>l derecho de <span class=\"_ _1\"></span>uso de <span class=\"_ _b\"></span>determinados <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>(sistemas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>pago a<span class=\"_ _b\"></span>utom\u00e1<span class=\"_ _1\"></span>tico <span class=\"_ _b\"></span>\u201cCashlogy <span class=\"_ _b\"></span>POS1500\u201d) <span class=\"_ _b\"></span>bajo <span class=\"_ _b\"></span>contratos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>arrendamiento donde <span class=\"_ _b\"></span>transfiere <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>terceros <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>ustancial <span class=\"_ _b\"></span>los <span class=\"_ _c\"></span>riesgos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>beneficios <span class=\"_ _b\"></span>inherentes <span class=\"_ _c\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>propiedad <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos.<span class=\"_ _1\"></span> Se <span class=\"_ _7\"></span>reconoce <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>balance <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _7\"></span>consolidado <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>actual <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>pagos <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>\u00ednimos <span class=\"_ _a\"></span>a recibir por el arr<span class=\"_ _b\"></span>en<span class=\"_ _1\"></span>damiento, d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>scontados al t<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>po de in<span class=\"_ _0\"></span>ter\u00e9s impl\u00edcito de<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> contra<span class=\"_ _1\"></span>to. Los in<span class=\"_ _0\"></span>gresos financieros co<span class=\"_ _0\"></span>n origen e<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>estos contratos <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>abona<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>en el <span class=\"_ _b\"></span>cap\u00edtulo <span class=\"_ _b\"></span>\u201cIn<span class=\"_ _1\"></span>gresos <span class=\"_ _b\"></span>financieros\u201d d<span class=\"_ _b\"></span>e la <span class=\"_ _b\"></span>cuenta de <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>y ganancias consolidada, <span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>guiendo <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>criterio financiero <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>argo <span class=\"_ _b\"></span>del p<span class=\"_ _b\"></span>eriodo<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>vig<span class=\"_ _1\"></span>encia <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>contrato<span class=\"_ _a\"></span>. <span class=\"_ _b\"></span>Igualmente, <span class=\"_ _b\"></span>aquella parte <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>identifica <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>ingresos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>mantenimiento <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>contabiliza <span class=\"_ _a\"></span>tambi\u00e9n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>greso <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>lo <span class=\"_ _a\"></span>largo <span class=\"_ _a\"></span>del periodo de vigencia del contrato. V\u00e9ase lo indicado en Nota 9. 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>acum<span class=\"_ _1\"></span>ulada <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>dete<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=\"_ _b\"></span>d<span class=\"_ _1\"></span>e enero <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> 2004, los <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alores contables brutos <span class=\"_ _0\"></span>del inmovilizado se <span class=\"_ _b\"></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=\"_ _a\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>legislaci\u00f3n <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>efecto <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or 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 s<span class=\"_ _1\"></span>ustituidos o renovados.<span class=\"_ _2a\"> </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 <span class=\"_ _1\"></span>se <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=\"_ _b\"></span>residual <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>fuera <span class=\"_ _b\"></span>superior <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>neto <span class=\"_ _b\"></span>contable, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>ese <span class=\"_ _b\"></span>momento <span class=\"_ _b\"></span>cesar\u00eda de <span class=\"_ _b\"></span>amortizar.<span class=\"_ _2a\"> </span>Las <span class=\"_ _1\"></span>dotaciones <span class=\"_ _a\"></span>anuales <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>conce<span class=\"_ _1\"></span>pto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ctivos <span class=\"_ _1\"></span>materiales <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>realizan <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntrapartid<span class=\"_ _b\"></span>a en <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>cuenta <span class=\"_ _b\"></span>de p\u00e9r<span class=\"_ _0\"></span>didas <span class=\"_ _b\"></span>y gan<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>ncias <span class=\"_ _b\"></span>consolidada <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>b\u00e1sicamente, <span class=\"_ _b\"></span>equiv<span class=\"_ _1\"></span>alen <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>los por<span class=\"_ _0\"></span>centajes <span class=\"_ _b\"></span>de a<span class=\"_ _0\"></span>mortizaci\u00f3n siguientes, <span class=\"_ _7\"></span>determinados <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>funci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _7\"></span>a\u00f1os <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>vida <span class=\"_ _a\"></span>\u00fatil<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>estimada, <span class=\"_ _a\"></span>co<span class=\"_ _1\"></span>mo <span class=\"_ _a\"></span>promedio, <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>diferentes elementos:<span class=\"_ _2a\"> </span> A\u00f1os de Vida \u00datil Edificios 2<span class=\"ls11\">0 </span><span class=\"ffa\">\u2013</span> <span class=\"ls19\">55</span> Instalaciones y maquinaria 7 <span class=\"ffa ls0\">\u2013<span class=\"ff3\"> </span></span>18<span class=\"ls0\"> </span>Mobiliario y equipo 5 <span class=\"ffa\">\u2013</span> <span class=\"ls11\">10</span> Utillaje 4 <span class=\"ffa ls0\">\u2013<span class=\"ff3\"> 7 </span></span>Veh\u00edculos 5 Equipo proceso de datos 4 - 5 El bene<span class=\"_ _1\"></span>ficio o p\u00e9rdida<span class=\"_ _1\"></span> resultante de <span class=\"_ _1\"></span>la e<span class=\"_ _1\"></span>najenaci\u00f3n o e<span class=\"_ _1\"></span>l retiro de <span class=\"_ _1\"></span>un a<span class=\"_ _1\"></span>ctivo se <span class=\"_ _1\"></span>calcula como la<span class=\"_ _1\"></span> diferencia <span class=\"_ _1\"></span>entre el <span class=\"_ _1\"></span>beneficio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>venta <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>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, <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>reconoce <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _7\"></span>p\u00e9rdidas y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ganancias consolidadas.  <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=\"ffa\">bilizan <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>abono <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>\u201c<span class=\"_ _1\"></span></span>Trabajos <span class=\"_ _1\"></span>realizados <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>el inmovilizado\u201d de la cuenta de p\u00e9rdidas y ganancias consolidada<span class=\"ff3\">.</span><span class=\"ff3\"> </span>e) <span class=\"_ _e\"> </span>Inversiones inmobiliarias  <span class=\"_ _13\"> </span>El <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _a\"></span><span class=\"ffa\">\u201cInversiones <span class=\"_ _1\"></span>inmobiliarias\u201d</span> <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>balance <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _a\"></span>consolidado <span class=\"_ _1\"></span>adjunto <span class=\"_ _1\"></span>recoge <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alores <span class=\"_ _1\"></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=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>sus correspondientes provisiones y amortizaciones aplicadas de acuerdo con lo contemplado en la Nota 7.<span class=\"ls11\">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=\"ls11\">20</span>25, <span class=\"_ _a\"></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>20<span class=\"_ _1\"></span>24, <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>al<span class=\"_ _1\"></span>guno <span class=\"_ _a\"></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=\"_ _b\"></span>inversiones<span class=\"_ _1\"></span> in<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>obiliarias. A<span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>icionalmente, <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l Gru<span class=\"_ _b\"></span>po no <span class=\"_ _0\"></span>ha <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ncurrido <span class=\"_ _0\"></span>durante <span class=\"_ _b\"></span>el ejercicio en otros gastos de importe significativo deriva<span class=\"ls11\">do</span>s de las inversiones inmobiliarias.<span class=\"ffc fsd fc3\"> </span> f)<span class=\"ls16\">   </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=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>cada<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>balance <span class=\"_ _b\"></span>de situaci\u00f3n <span class=\"_ _b\"></span>consolidado <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>aquella fecha <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>que c<span class=\"_ _0\"></span>onsidere <span class=\"_ _b\"></span>necesario, e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Grupo revisa <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>importes <span class=\"_ _c\"></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=\"_ _c\"></span>m<span class=\"_ _1\"></span>ateriales, <span class=\"_ _b\"></span>intangibles<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>activos <span class=\"_ _c\"></span>por <span class=\"_ _b\"></span>derecho <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>uso <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>determinar 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=\"_ _1\"></span> <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>vida <span class=\"_ _a\"></span>\u00fatil <span class=\"_ _a\"></span>indefinida <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>sometido <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>una prueba de deterioro de valor una vez al a\u00f1o.<span class=\"_ _2a\"> </span>El <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _7\"></span>recuperable <span class=\"_ _6\"> </span>es <span class=\"_ _6\"> </span>el <span class=\"_ _7\"></span>va<span class=\"_ _1\"></span>lor <span class=\"_ _7\"></span>superior <span class=\"_ _6\"> </span>entre <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _7\"></span>razonable <span class=\"_ _6\"></span>(menos <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>cos<span class=\"_ _1\"></span>tes <span class=\"_ _7\"></span>necesarios <span class=\"_ _6\"> </span>para <span class=\"_ _6\"></span>su venta) y el <span class=\"_ _0\"></span>valor en uso. Al <span class=\"_ _b\"></span>evaluar el 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=\"ls16\">. <span class=\"_ _a\"></span></span>Si<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>estima <span class=\"_ _a\"></span>que <span class=\"_ _7\"></span>el importe <span class=\"_ _1\"></span>recuperable <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>(o <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>unidad <span class=\"_ _1\"></span>generadora <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>efectivo), <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>inf<span class=\"_ _a\"></span>erior <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libros, <span class=\"_ _1\"></span>el importe en libros del activo (unidad generadora de efectivo) s<span class=\"_ _0\"></span>e r<span class=\"_ _1\"></span>educe a su importe recuperable.<span class=\"_ _2a\"> </span>  <span class=\"_ _13\"> </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 <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>supere <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libros <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>abr\u00eda d<span class=\"_ _1\"></span>eterminado de 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=\"_ _6\"></span>se <span class=\"_ _6\"> </span>reconoce <span class=\"_ _7\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _7\"></span>reversi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>p\u00e9rd<span class=\"_ _a\"></span>ida <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>deterioro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>valor como ingreso. En <span class=\"_ _b\"></span>el caso de lo<span class=\"_ _0\"></span>s fondos de <span class=\"_ _b\"></span>comercio<span class=\"_ _1\"></span>, el tratamiento d<span class=\"_ _0\"></span>e los saneamientos s<span class=\"_ _0\"></span>e explica en <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a Nota 3.a<span class=\"ls16\">.</span><span class=\"ls16\"> </span> g) <span class=\"_ _f\"> </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=\"_ _1\"></span>adquisici\u00f3n, <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>producci\u00f3n <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alor n<span class=\"_ _1\"></span>eto <span class=\"_ _1\"></span>realizabl<span class=\"_ _a\"></span>e, <span class=\"_ _1\"></span><span class=\"ls19\">el </span>menor. <span class=\"_ _9\"> </span>En<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>coste <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>incluyen <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>ateriales <span class=\"_ _9\"> </span>valorados <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>coste <span class=\"_ _9\"> </span>est\u00e1ndar <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>aproxima <span class=\"_ _9\"> </span>a  precio <span class=\"_ _8\"> </span>medio ponderado, <span class=\"_ _6\"></span>trabajos <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>terceros <span class=\"_ _7\"></span>y <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>costes <span class=\"_ _6\"></span>directamente <span class=\"_ _7\"></span>im<span class=\"_ _1\"></span>putables <span class=\"_ _7\"></span>al <span class=\"_ _6\"></span>producto, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>parte<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>que razonablemente corresponde de los costes indirectamente imputables a los productos.  <span class=\"_ _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=\"_ _9\"> </span>la <span class=\"_ _7\"></span>ca<span class=\"_ _1\"></span>ntidad <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>ga<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tos <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=\"_ _13\"> </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>va<span class=\"_ _1\"></span>lor <span class=\"_ _a\"></span>neto <span class=\"_ _7\"></span>realizable <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>existencias <span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>final <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>ejerc<span class=\"_ _1\"></span>icio, <span class=\"_ _a\"></span>dotando <span class=\"_ _a\"></span>la oportuna <span class=\"_ _f\"> </span>p\u00e9rdida <span class=\"_ _f\"> </span>cuando <span class=\"_ _f\"> </span>las <span class=\"_ _f\"> </span>mismas <span class=\"_ _f\"> </span>se <span class=\"_ _f\"> </span>encuentran <span class=\"_ _f\"> </span>sobrevaloradas.<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Cuando <span class=\"_ _f\"> </span>las <span class=\"_ _f\"> </span>circunstancias, <span class=\"_ _f\"> </span>que previamente c<span class=\"_ _1\"></span>ausaron la <span class=\"_ _1\"></span>rebaja, <span class=\"_ _1\"></span>hayan de<span class=\"_ _1\"></span>jado de <span class=\"_ _1\"></span>existir <span class=\"_ _1\"></span>o cuan<span class=\"_ _1\"></span>do exista <span class=\"_ _1\"></span>clara <span class=\"_ _1\"></span>evidencia de <span class=\"_ _1\"></span>incremento <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el valor neto <span class=\"_ _b\"></span>realizable debido a <span class=\"_ _b\"></span>un cambio <span class=\"_ _b\"></span>en las <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ircunstancias econ\u00f3micas, se <span class=\"_ _0\"></span>procede a <span class=\"_ _b\"></span>revertir el <span class=\"_ _0\"></span>importe de<span class=\"_ _b\"></span> dicha rebaja.<span class=\"_ _2a\"> </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>2025, <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>024<span class=\"ls16\">, <span class=\"_ _1\"></span></span>no<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>exist\u00edan <span class=\"_ _1\"></span>compromisos<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>significativos de <span class=\"_ _1\"></span>compra <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>existencias. <span class=\"_ _1\"></span>En l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>compromisos <span class=\"_ _1\"></span>de compra<span class=\"_ _1\"></span> pendi<span class=\"_ _1\"></span>entes de <span class=\"_ _1\"></span>vencimiento <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del ej<span class=\"_ _1\"></span>ercicio <span class=\"_ _a\"></span>-<span class=\"_ _2a\"> </span>cuyo <span class=\"_ _7\"></span>precio <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>compra <span class=\"_ _7\"></span>ser\u00e1 <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>cotizaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>vencimiento<span class=\"_ _1\"></span>- <span class=\"_ _7\"></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=\"_ _f\"> </span>Instrumentos financieros Activos financieros  <span class=\"_ _13\"> </span>L<span class=\"ls11\">os</span> activos financieros se clasifican en las siguientes categor\u00edas de medici\u00f3n: - <span class=\"_ _2\"> </span>aquellos <span class=\"_ _1\"></span>que se mi<span class=\"_ _1\"></span>den posteriormente <span class=\"_ _1\"></span>a valor <span class=\"_ _1\"></span>razonable (bien <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>trav\u00e9s de <span class=\"_ _1\"></span>otro resul<span class=\"_ _1\"></span>tado global 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=\"_ _2a\"> </span>  Los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>clasifican <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>amortiza<span class=\"_ _1\"></span>do cuando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>modelo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocio <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>mantener <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>activo financiero con <span class=\"_ _b\"></span>el fin d<span class=\"_ _0\"></span>e cobrar <span class=\"_ _b\"></span>flujos de efectivo <span class=\"_ _b\"></span>contractuales y, <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>eg\u00fan la<span class=\"_ _0\"></span>s condiciones <span class=\"_ _b\"></span>del contrato, <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e re<span class=\"_ _0\"></span>ciben flujos de efectivo <span class=\"ls11\">en</span> fechas espec\u00edficas que constituyen exclusivamente pagos de prin<span class=\"_ _0\"></span>cipal e inter\u00e9s. Al 31 de diciembre <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> 2025 y 2024 e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Grupo manten\u00eda \u00fanicamente <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nstrumentos financieros valorados a cost<span class=\"_ _0\"></span>e amortizado, entre los que se pueden distinguir: - <span class=\"_ _2\"> </span>Cuentas a cobrar a clientes por ventas y prestaciones de servicio, y -  <span class=\"_ _1a\"> </span>Otros activos financieros a coste amortizado<span class=\"ls16\">.<span class=\"_ _2a\"> </span></span><span class=\"ls16\"> </span>  <span class=\"_ _13\"> </span>Las cuentas <span class=\"_ _b\"></span>a cobrar <span class=\"_ _b\"></span>a clientes <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> otro<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> pr\u00e9<span class=\"_ _0\"></span>stamos y <span class=\"_ _b\"></span>cuentas a <span class=\"_ _b\"></span>cobrar se v<span class=\"_ _0\"></span>aloran a <span class=\"_ _b\"></span>coste amortizado, <span class=\"_ _b\"></span>utilizando 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=\"_ _b\"></span>i<span class=\"_ _1\"></span>das <span class=\"_ _8\"> </span>por  deterioro <span class=\"_ _8\"> </span>se reconocen uti<span class=\"_ _1\"></span>lizando cuentas de <span class=\"_ _1\"></span>provisione<span class=\"_ _1\"></span>s separadas. <span class=\"_ _1\"></span>Dichas <span class=\"_ _1\"></span>provisiones conllevan <span class=\"_ _1\"></span>la aplicaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>juicios significativos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>revisi\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>uentas <span class=\"_ _7\"></span><span class=\"ls11\">a <span class=\"_ _1\"></span></span>cobrar <span class=\"_ _a\"></span>basada <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>sus <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ejores <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>stimaciones <span class=\"_ _a\"></span>y <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=\"_ _7\"></span>la <span class=\"_ _a\"></span>cobertura <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>seguro <span class=\"_ _a\"></span>de riesgo de cr\u00e9dito y otras garant\u00edas<span class=\"_ _2a\"> </span><span class=\"ls16\">. </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=\"_ _c\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>ctivo <span class=\"_ _c\"></span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _1\"></span>iero <span class=\"_ _b\"></span>desde <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=\"_ _c\"></span>El <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>decidi\u00f3 aplicar el modelo simplif<span class=\"_ _0\"></span>icado y registrar la<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> p\u00e9rdidas esperadas en <span class=\"_ _b\"></span>la vida de todos los deudores <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omerciales desde el reconocimiento <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nicial <span class=\"_ _0\"></span>de las cuentas a <span class=\"_ _b\"></span>cobrar. La valoraci\u00f3n <span class=\"_ _0\"></span>del det<span class=\"_ _1\"></span>erioro de las <span class=\"_ _0\"></span>deudas comerciale<span class=\"_ _0\"></span>s se <span class=\"_ _9\"> </span>realiza <span class=\"_ _9\"> </span>tomando <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>consideraci\u00f3n <span class=\"_ _6\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>antig\u00fcedad <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>ca<span class=\"_ _0\"></span>da <span class=\"_ _9\"> </span>partida <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>compone <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>deuda. <span class=\"_ _9\"> </span>Las <span class=\"_ _9\"> </span>deud<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>s 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=\"_ _b\"></span>deterio<span class=\"_ _1\"></span>rar. <span class=\"_ _b\"></span>Este porcentaje <span class=\"_ _b\"></span>ser\u00e1 superior <span class=\"_ _b\"></span>conforme el <span class=\"_ _b\"></span>n\u00famero de <span class=\"_ _b\"></span>meses vencidos<span class=\"_ _b\"></span> aumente.<span class=\"_ _2a\"> </span>  <span class=\"_ _13\"> </span>El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>baja <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>ando <span class=\"_ _1\"></span>expiran <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>ced<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>derechos <span class=\"_ _1\"></span>sobre <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>correspondiente <span class=\"_ _7\"></span>activo <span class=\"_ _6\"></span>financiero <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>transferido <span class=\"_ _7\"></span>sustancialmente <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>riesgos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>beneficios inherentes <span class=\"_ _1\"></span>a su <span class=\"_ _1\"></span>propiedad, <span class=\"_ _1\"></span>tales co<span class=\"_ _1\"></span>mo c<span class=\"_ _1\"></span><span class=\"ffa\">esiones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos comerciales <span class=\"_ _1\"></span>en operaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>\u201cfactoring\u201d <span class=\"_ _1\"></span>en las </span>que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>empresa <span class=\"_ _1\"></span>no re<span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>ning\u00fan <span class=\"_ _1\"></span>riesgo d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>cr\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 <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>de ba<span class=\"_ _1\"></span>ja los activos financieros, y reconoce un pasivo financiero por un importe igual a<span class=\"_ _a\"></span> la contraprestaci\u00f3n recibida, en las cesiones de <span class=\"_ _b\"></span>activos financiero<span class=\"_ _0\"></span>s en <span class=\"_ _b\"></span>las que <span class=\"_ _b\"></span>se retenga <span class=\"_ _b\"></span>sustancialmente los <span class=\"_ _b\"></span>riesgos y <span class=\"_ _b\"></span>beneficios inherentes <span class=\"_ _b\"></span>a su propiedad, tales como el descuento de efectos o <span class=\"_ _1\"></span><span class=\"ffa\">el \u201cfactoring con recurso\u201d</span>. V\u00e9ase lo indicado en las Notas 9 y 12.<span class=\"_ _2a\"> </span>Pasivos financieros  <span class=\"_ _13\"> </span>Los <span class=\"_ _b\"></span>pasivos fi<span class=\"_ _b\"></span>na<span class=\"_ _1\"></span>ncieros <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>registran <span class=\"_ _b\"></span>g<span class=\"_ _1\"></span>eneralmente <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>el e<span class=\"_ _b\"></span>fectiv<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>recibido, <span class=\"_ _b\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>tra<span class=\"_ _1\"></span>nsacci\u00f3n. En <span class=\"_ _7\"></span>ejercicios <span class=\"_ _7\"></span>posteriores <span class=\"_ _7\"></span>estas <span class=\"_ _7\"></span>obligaciones <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>valoran <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>oste <span class=\"_ _7\"></span>amortizado <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>m\u00e9todo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de inter\u00e9s <span class=\"_ _a\"></span>efectivo. <span class=\"_ _7\"></span>Por <span class=\"_ _7\"></span>coste <span class=\"_ _a\"></span>amortiza<span class=\"_ _1\"></span>do <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntiende <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>efectivo <span class=\"_ _a\"></span>recibido, <span class=\"_ _a\"></span>me<span class=\"_ _1\"></span>nos <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>evoluciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>rincipal efectuadas, m\u00e1s los intereses devengados no pagados.<span class=\"_ _2a\"> </span> 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=\"_ _a\"></span>funci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>vencimiento <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>partir <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la fecha <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>balance <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>tuaci\u00f3n, <span class=\"_ _b\"></span>consider\u00e1ndose <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>corrientes <span class=\"_ _b\"></span>aquellos a<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>tivos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>pasivos con<span class=\"_ _b\"></span> vencimiento<span class=\"_ _b\"></span> posterior a los doce meses contados a partir de la fecha del mismo. i) <span class=\"_ _1a\"> </span>Instrumentos de patrimonio  <span class=\"_ _13\"> </span>Los instrumentos de capital <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> otros de patrimonio<span class=\"_ _0\"></span> emitidos por el Grupo <span class=\"_ _0\"></span>se registran por el <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>mporte recibido en<span class=\"_ _b\"></span> el patrimonio neto, neto de costes directos de emisi\u00f3n. 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=\"_ _f\"> </span>acuerdo <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>reglamentaci\u00f3n <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>trabajo <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>igente<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>el <span class=\"_ _f\"> </span>Grupo <span class=\"_ _f\"> </span>Azkoyen <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>st\u00e1 <span class=\"_ _f\"> </span>obligado <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>pago <span class=\"_ _f\"> </span>de indemnizaciones <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"> </span>empleados  c<span class=\"_ _b\"></span>on<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>los  que,<span class=\"_ _b\"></span>  bajo <span class=\"_ _8\"> </span>determinadas <span class=\"_ _d\"> </span>condiciones, <span class=\"_ _d\"> </span>rescinda <span class=\"_ _8\"> </span>sus  re<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aciones laborales. <span class=\"_ _7\"></span>Por <span class=\"_ _7\"></span>tanto, <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>ndemnizaciones <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>despido <span class=\"_ _7\"></span>susceptibles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cuantificaci\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=\"_ _a\"></span>corrientes</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=\"_ _b\"></span>e </span>diciembre <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>2025 <span class=\"_ _e\"> </span>incluye <span class=\"_ _f\"> </span><span class=\"ls11\">428</span> <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>euros <span class=\"_ _f\"> </span>(4<span class=\"_ _1\"></span>91 <span class=\"_ _f\"> </span>miles <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>euros <span class=\"_ _e\"> </span>al <span class=\"_ _f\"> </span>31 <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>dici<span class=\"_ _1\"></span>embre <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>2024<span class=\"ls1b\">) </span>correspondientes <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _b\"></span>actual <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>pasivo act<span class=\"_ _0\"></span>uarial, <span class=\"_ _b\"></span>calculado d<span class=\"_ _b\"></span>e acuerdo <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>NIC 1<span class=\"_ _b\"></span>9<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>registrado b\u00e1sicamente por<span class=\"ls0\"> Coges, <span class=\"_ _b\"></span>S.p.A<span class=\"ls16\">. </span>en cobertur<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>las obligaciones laborales<span class=\"_ _b\"></span> establecidas en e<span class=\"_ _0\"></span>l Art\u00edculo <span class=\"_ _b\"></span>2.120 del C\u00f3digo C<span class=\"_ _b\"></span>iv<span class=\"_ _1\"></span>il </span>italiano (\u201cTrattamento di fine rapporto\u201d <span class=\"ff3\">- TFR).<span class=\"_ _2a\"> </span></span><span class=\"ff3\">  </span>Est\u00e1n relacionadas con el <span class=\"_ _0\"></span>derecho al cobro por <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>arte de l<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>s empleados y <span class=\"_ _0\"></span>trabajadores de i<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>demnizaciones 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 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>plan post<span class=\"_ _1\"></span>-<span class=\"_ _2a\"> </span>empleo <span class=\"_ _7\"></span>hasta <span class=\"_ _a\"></span>enero <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2007 <span class=\"_ _a\"></span>era <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>prestaci<span class=\"_ _1\"></span>ones <span class=\"_ _a\"></span>definidas. <span class=\"_ _a\"></span>Como<span class=\"_ _1\"></span> <span class=\"_ _a\"></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>20<span class=\"_ _1\"></span>07, <span class=\"_ _a\"></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>co<span class=\"_ _1\"></span>ncepto <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=\"_ _a\"></span>pagos <span class=\"_ _1\"></span>realizados s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>registran <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>cargo <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span><span class=\"ffa\">\u201c</span>Gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>personal<span class=\"ffa\">\u201d</span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a cuenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>consolidada <span class=\"_ _1\"></span>adjunta. <span class=\"_ _a\"></span>En 2025<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>incluye <span class=\"_ _1\"></span>212 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>por este <span class=\"_ _6\"> </span>concepto <span class=\"_ _9\"> </span>(2<span class=\"ls19\">22</span> <span class=\"_ _6\"> </span>miles <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>euro<span class=\"_ _1\"></span>s <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>2024<span class=\"ls14\">).</span> <span class=\"_ _7\"></span>Si<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>embargo, <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>ob<span class=\"_ _1\"></span>ligaciones <span class=\"_ _6\"> </span>g<span class=\"_ _1\"></span>eneradas <span class=\"_ _7\"></span>has<span class=\"_ _1\"></span>ta <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>f<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>cha <span class=\"_ _6\"></span>de entrada <span class=\"_ _e\"> </span>en <span class=\"_ _f\"> </span>vigor <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>reforma <span class=\"_ _e\"> </span>siguen <span class=\"_ _f\"> </span>teniendo <span class=\"_ _e\"> </span>el <span class=\"_ _10\"> </span>m<span class=\"_ _0\"></span>ismo <span class=\"_ _e\"> </span>tratamiento. <span class=\"_ _f\"> </span>L<span class=\"_ _1\"></span>as <span class=\"_ _f\"> </span>hip\u00f3tesis <span class=\"_ _e\"> </span>fundamentales consideradas <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span><span class=\"ls11\">20<span class=\"ls0\">25 <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>sido, <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>ntre <span class=\"_ _b\"></span>otras, <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>inter\u00e9s <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>3,37% <span class=\"_ _b\"></span>(<span class=\"ls11\">3,</span>18% <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>2024<span class=\"ls14\">),</span> <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>tasa <span class=\"_ _b\"></span>de <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=\"_ _7\"></span>ejercicio <span class=\"_ _a\"></span>202<span class=\"_ _1\"></span>4) <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=\"ffa\">\u201cRG48 <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _a\"></span>Ragioneria <span class=\"_ _7\"></span>General<span class=\"_ _1\"></span></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><span class=\"ls11\">53</span> <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros, <span class=\"_ _1\"></span>aproximadamente<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(<span class=\"ls19\">87</span> </span>miles de euros aproximadamente en 2024<span class=\"ls14\">).</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=\"_ _b\"></span> <span class=\"_ _9\"> </span>acogen <span class=\"_ _9\"> </span>empleados <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>Subgrupo <span class=\"_ _9\"> </span>Primion. <span class=\"_ _6\"> </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=\"_ _7\"></span>concepto <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ncuentran <span class=\"_ _7\"></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=\"_ _a\"></span>realizados 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=\"_ _b\"></span>e<span class=\"_ _1\"></span>rsonal\u201d <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>cuenta <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>p<span class=\"_ _1\"></span>\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>25<span class=\"ls16\">. <span class=\"_ _8\"> </span></span>El <span class=\"_ _d\"> </span>importe <span class=\"_ _8\"> </span>registrado <span class=\"_ _8\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _8\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>cuenta <span class=\"_ _d\"> </span>de p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>nancias <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ascendido <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls19\">235</span> <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>uros <span class=\"_ _1\"></span>aproximadamente <span class=\"_ _1\"></span>(<span class=\"ls11\">182</span> <span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>les <span class=\"_ _1\"></span>de euros <span class=\"ls11\">en</span> <span class=\"ls11\">20</span>24). Los importes satisfechos por Coges S.p.A. <span class=\"ls15\">y </span>el Subgrupo Primion a <span class=\"_ _0\"></span>sistemas externalizados son b\u00e1sicamente equivalentes a la obligaci\u00f3n devengada.  El <span class=\"_ _a\"></span>resto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>acuerdos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>naturaleza <span class=\"_ _a\"></span>retributiva <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>eterminados <span class=\"_ _a\"></span>empleados <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>Administradores, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>registran como <span class=\"_ _6\"> </span>pasivo <span class=\"_ _6\"></span>en <span class=\"_ _6\"> </span>funci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>su <span class=\"_ _6\"> </span>devengo <span class=\"_ _6\"></span>y <span class=\"_ _6\"> </span>siempre <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>es<span class=\"_ _1\"></span>t\u00e9n <span class=\"_ _6\"></span>cumpliendo <span class=\"_ _7\"></span>los <span class=\"_ _9\"> </span>objetivo<span class=\"_ _0\"></span>s <span class=\"_ _6\"> </span>a <span class=\"_ _6\"></span>los <span class=\"_ _8\"> </span>que <span class=\"_ _6\"> </span>est\u00e1n condicionados (Nota <span class=\"ls11\">20<span class=\"ls16\">.2<span class=\"ls1b\">).</span></span></span> k) <span class=\"_ _e\"> </span>Provisiones y pasivos y activos contingentes Al <span class=\"_ _7\"></span>tiempo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>formular <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>cuentas <span class=\"_ _7\"></span>anuales <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>entidades <span class=\"_ _7\"></span>consolidadas, <span class=\"_ _7\"></span>sus <span class=\"_ _7\"></span>respectivos <span class=\"_ _7\"></span>Administradores diferencian entre: \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>Prov<span class=\"_ _1\"></span>isiones: <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>aldos <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>reedores <span class=\"_ _b\"></span>que cubren <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>bligaciones <span class=\"_ _b\"></span>presen<span class=\"_ _1\"></span>tes <span class=\"_ _0\"></span>a l<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> fec<span class=\"_ _0\"></span>ha del <span class=\"_ _b\"></span>balance surgidas <span class=\"_ _b\"></span>como </span>consecuencia  de <span class=\"_ _d\"> </span>sucesos  pasados  de <span class=\"_ _d\"> </span>los  que  pueden  d<span class=\"_ _b\"></span>eri<span class=\"_ _1\"></span>varse  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=\"_ _c\"></span>cuanto <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>naturaleza, <span class=\"_ _b\"></span>pero <span class=\"_ _b\"></span>indeterminados <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>cuanto <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>su <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>y/o <span class=\"_ _b\"></span>momento de cancelaci\u00f3n.<span class=\"_ _2a\"> </span> \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>Pas<span class=\"_ _1\"></span>ivos <span class=\"_ _6\"></span>contingentes: <span class=\"_ _6\"> </span>obligaciones <span class=\"_ _9\"> </span>posibles <span class=\"_ _7\"></span>surgidas <span class=\"_ _9\"> </span>como <span class=\"_ _7\"></span>co<span class=\"_ _1\"></span>nsecuencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"> </span>sucesos <span class=\"_ _6\"> </span>pasa<span class=\"_ _1\"></span>dos, <span class=\"_ _6\"></span>cuya </span>materializaci\u00f3n <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>st\u00e1 <span class=\"_ _a\"></span>condicionada <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>ocurra, <span class=\"_ _a\"></span>o <span class=\"_ _1\"></span>no, <span class=\"_ _a\"></span>uno <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>m\u00e1s <span class=\"_ _a\"></span>eventos <span class=\"_ _a\"></span>futuros <span class=\"_ _1\"></span>independientes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la voluntad de las entidades consolidadas y no cumplen los requisitos para su registro como provisiones.  Las <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>entas <span class=\"_ _1\"></span>anuales <span class=\"_ _a\"></span>consolidadas <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _1\"></span>recogen <span class=\"_ _a\"></span>todas <span class=\"_ _1\"></span>las <span class=\"_ _a\"></span>provisiones <span class=\"_ _1\"></span>significativas <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>respecto <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>las cuales se estima <span class=\"_ _b\"></span>que la probabilidad <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e que s<span class=\"_ _0\"></span>e tenga que <span class=\"_ _b\"></span>atender la obligaci\u00f3n <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span> mayor <span class=\"_ _b\"></span>que lo contrario. 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=\"_ _7\"></span>se <span class=\"_ _a\"></span>informa <span class=\"_ _7\"></span>sobre <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<span class=\"_ _1\"></span>  la<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>obligaciones  espec\u00edficas <span class=\"_ _8\"> </span>p<span class=\"_ _1\"></span>ara  la<span class=\"ls18\">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=\"_ _2a\"> </span><span class=\"_ _1\"></span> Respecto a procedimientos judiciales y/o reclamaciones en curso, consid\u00e9<span class=\"_ _1\"></span>rese lo indicado en la Nota 14. Provisiones por costes <span class=\"_ _0\"></span>de garant\u00edas <span class=\"_ _0\"></span>y reciclaje.<span class=\"ff1\"> </span>Las provisiones p<span class=\"_ _b\"></span>or costes de garant\u00edas y <span class=\"_ _b\"></span>por las obligaciones 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=\"_ _b\"></span>s<span class=\"_ _1\"></span>timaci\u00f3n <span class=\"_ _6\"> </span>del <span class=\"_ _6\"> </span>gas<span class=\"_ _a\"></span>to <span class=\"_ _6\"> </span>rea<span class=\"_ _1\"></span>lizada <span class=\"_ _6\"></span>por <span class=\"_ _6\"> </span>los Administradores de la Sociedad dominante y necesaria para liquidar el pasivo del Grupo (<span class=\"_ _1\"></span>Nota 31<span class=\"ls1b\">).</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>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>siguen <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>os criterios siguientes<span class=\"_ _2a\"> </span>)<span class=\"ls0\"> <span class=\"_ _4\"> </span>Subvenciones<span class=\"_ _1\"></span> concedidas para la co<span class=\"_ _0\"></span>mpra o producci\u00f3n de activos fijos (subvenc<span class=\"_ _0\"></span>iones 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>clasi<span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>can <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=\"ls15\">y <span class=\"_ _9\"> </span></span>se <span class=\"_ _9\"> </span>imputan <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>resultado<span class=\"_ _0\"></span>s <span class=\"_ _9\"> </span>en proporci\u00f3n a la dotaci\u00f3n a la amortizaci\u00f3n efectuada en el periodo por los activos subvencionados<span class=\"_ _1\"></span>. b)<span class=\"ls0\"> <span class=\"_ _4\"> </span>Subvenciones <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>gastos <span class=\"_ _a\"></span>(<span class=\"ls19\">o <span class=\"_ _a\"></span></span>de <span class=\"_ _a\"></span>explotaci\u00f3n)<span class=\"ls16\">: <span class=\"_ _1\"></span></span><span class=\"ffa\">se <span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>ignan <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ingresos <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>\u201cOtros <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>gresos <span class=\"_ _1\"></span>de </span></span>explotaci\u00f3n\u201d del a\u00f1o en que se producen los gastos relacionados<span class=\"ff3\"> <span class=\"_ _1\"></span>(Nota 18).</span><span class=\"ff3\"> </span>m) <span class=\"_ _a\"></span>Reconocimiento de ingresos  <span class=\"_ _13\"> </span>El Grupo A<span class=\"_ _b\"></span>zk<span class=\"_ _1\"></span>oyen re<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onoce el<span class=\"_ _b\"></span> ingreso, cuando o<span class=\"_ _b\"></span> a medida <span class=\"_ _b\"></span>que el control <span class=\"_ _b\"></span>sobre los di<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tintos bienes <span class=\"_ _0\"></span>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=\"_ _6\"></span>el <span class=\"_ _7\"></span>cl<span class=\"_ _1\"></span>iente <span class=\"_ _7\"></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=\"_ _1\"></span> <span class=\"_ _7\"></span>servicios <span class=\"_ _6\"></span>transferidos <span class=\"_ _7\"></span>y obtiene <span class=\"_ _a\"></span>sustancialmente <span class=\"_ _1\"></span>todos <span class=\"_ _a\"></span><span class=\"ls12\">los</span> <span class=\"_ _1\"></span>beneficios <span class=\"_ _a\"></span>aparejados <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>mismos<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>siempre <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>cuando <span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>ista <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>contrato con der<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>chos <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>obligaciones e<span class=\"_ _b\"></span>jecutables, y <span class=\"_ _b\"></span>entre otr<span class=\"_ _b\"></span>os<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>sea probable <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Grupo re<span class=\"_ _0\"></span>caude <span class=\"_ _b\"></span>la 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>liente. <span class=\"_ _6\"> </span>El <span class=\"_ _9\"> </span>ingreso <span class=\"_ _6\"> </span>es <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>pr<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>cio <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>la 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>q<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>sea <span class=\"_ _a\"></span>altamente <span class=\"_ _1\"></span>probable <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></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 m<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>mento en el que se transfieren<span class=\"_ _0\"></span> 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=\"_ _b\"></span>e<span class=\"_ _1\"></span>n para <span class=\"_ _0\"></span>el cliente o par<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> el <span class=\"_ _b\"></span>Grup<span class=\"_ _1\"></span>o. Si <span class=\"_ _0\"></span>un contrato <span class=\"_ _b\"></span>h<span class=\"_ _1\"></span>ace referenc<span class=\"_ _b\"></span>ia a distintos bienes<span class=\"_ _0\"></span> y <span class=\"_ _1\"></span>servicios, <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>precio <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>asociado <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>distintas <span class=\"_ _1\"></span>obligaciones <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>desempe\u00f1o <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>base de<span class=\"_ _1\"></span> <span class=\"_ _1\"></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=\"_ _7\"></span>razonablemente. <span class=\"_ _6\"></span>El <span class=\"_ _7\"></span>ingre<span class=\"_ _1\"></span>so <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>reconocido <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>cada <span class=\"_ _7\"></span>obligaci\u00f3n <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>sempe\u00f1o <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>un momento determinado o lo largo del tiempo.<span class=\"_ _2a\"> </span>  <span class=\"_ _13\"> </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=\"_ _1\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>control <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>bienes <span class=\"_ _a\"></span>pasa <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>comprador, <span class=\"_ _a\"></span>normalmente coincidente <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>omento <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>entrega de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>bienes.<span class=\"_ _1\"></span> L<span class=\"_ _b\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>ingresos <span class=\"_ _0\"></span>son <span class=\"_ _b\"></span>reconocidos co<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>precios estipulados en el contrato, <span class=\"_ _0\"></span>netos de los descuentos <span class=\"_ _0\"></span>estimados por volumen u<span class=\"_ _b\"></span> o<span class=\"_ _1\"></span>tros. L<span class=\"_ _1\"></span>as facturas se<span class=\"_ _b\"></span> emi<span class=\"_ _1\"></span>ten 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=\"_ _2a\"> </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=\"_ _a\"></span>devoluci\u00f3n, <span class=\"_ _1\"></span>descuentos <span class=\"_ _1\"></span>comerciales <span class=\"_ _a\"></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 <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>obrar, n<span class=\"_ _b\"></span>eta<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de devoluciones, descuentos <span class=\"_ _b\"></span>comerciales y<span class=\"_ _0\"></span> reb<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>jas po<span class=\"_ _b\"></span>r volumen. <span class=\"_ _0\"></span>Si l<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngresos <span class=\"_ _b\"></span>no 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=\"_ _c\"></span>lu<span class=\"_ _1\"></span>gar <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>con<span class=\"_ _1\"></span>traprestaciones <span class=\"_ _c\"></span>variables <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>erdo <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>NIIF <span class=\"_ _b\"></span>15, <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>tienen<span class=\"_ _0\"></span> que ser estimadas al inicio del contrato. La  NIIF <span class=\"_ _11\"> </span>15  ob<span class=\"_ _1\"></span>liga  a  co<span class=\"_ _1\"></span>nsiderar  que <span class=\"_ _11\"> </span>no  habr\u00e1 <span class=\"_ _11\"> </span>reversiones  significativas  de <span class=\"_ _11\"> </span>ingresos  al  de<span class=\"_ _1\"></span>terminar  las contraprestaciones variables.<span class=\"_ _2a\"> </span> ii) <span class=\"_ _1c\"> </span>Obligaciones por garant\u00edas El  Grupo<span class=\"_ _0\"></span>  ofr<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>ce <span class=\"_ _d\"> </span>las  gara<span class=\"_ _0\"></span>nt\u00edas  o<span class=\"_ _b\"></span>b<span class=\"_ _1\"></span>ligatorias <span class=\"_ _d\"> </span>para  l<span class=\"_ _0\"></span>as <span class=\"_ _d\"> </span>reparaciones  g<span class=\"_ _b\"></span>en<span class=\"_ _1\"></span>erales. <span class=\"_ _d\"> </span>Por  otr<span class=\"_ _b\"></span>a  parte, <span class=\"_ _d\"> </span>en  al<span class=\"_ _b\"></span>g<span class=\"_ _1\"></span>unas 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=\"_ _b\"></span>s<span class=\"_ _1\"></span>u parte a las garant\u00edas e<span class=\"_ _b\"></span>x<span class=\"_ _1\"></span>tendidas es de aplicaci\u00f3n lo establecido en la NIIF 15 (para lo cual se diferir\u00e1n los ingresos ordi<span class=\"_ _1\"></span>narios).<span class=\"_ _2a\"> </span>  2.<span class=\"ls0\"> <span class=\"_ _17\"> </span>Ventas por contratos de construcci\u00f3n<span class=\"_ _2a\"> </span></span><span class=\"ls0\">  </span>Los <span class=\"_ _9\"> </span>ingresos <span class=\"_ _9\"> </span>son<span class=\"_ _b\"></span> <span class=\"_ _9\"> </span>reconocidos <span class=\"_ _9\"> </span>a <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>se<span class=\"_ _1\"></span>g\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>b<span class=\"_ _0\"></span>asado <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>e<span class=\"_ _0\"></span>l porcentaje de lo<span class=\"_ _0\"></span>s costes incurridos <span class=\"_ _b\"></span>a la 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\u00e9rdida esperada en u<span class=\"_ _b\"></span>n contrato <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>reconocida <span class=\"_ _c\"></span>como <span class=\"_ _b\"></span>gasto <span class=\"_ _c\"></span>inmediatamente. L<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>mayor\u00eda <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>estos <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>ontratos <span class=\"_ _c\"></span>cumplen <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>requerimientos para reconocer su ingreso a lo largo del tiempo. Principalmente <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>st\u00e1n <span class=\"_ _b\"></span>vi<span class=\"_ _1\"></span>nculados <span class=\"_ _b\"></span>con el <span class=\"_ _b\"></span>Subgrupo Primion <span class=\"_ _b\"></span>y est\u00e1n relacionados <span class=\"_ _b\"></span>con proyectos <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>instalaciones 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 <span class=\"_ _1\"></span>parciales emitidos, n<span class=\"_ _1\"></span>o exceden <span class=\"_ _1\"></span>el coste m\u00e1s <span class=\"_ _1\"></span>el beneficio <span class=\"_ _1\"></span>reconocido tota<span class=\"_ _1\"></span>l 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=\"_ _b\"></span>c<span class=\"_ _1\"></span>tivo, a<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>\u00ed como<span class=\"_ _0\"></span> los <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ambios en<span class=\"_ _b\"></span> la duraci\u00f3n d<span class=\"_ _b\"></span>el contrat<span class=\"_ _1\"></span>o. La <span class=\"_ _b\"></span>modificaci\u00f3n se <span class=\"_ _0\"></span>incluye en <span class=\"_ _b\"></span>los 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=\"_ _7\"></span>clase <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=\"_ _b\"></span>c<span class=\"_ _1\"></span>uentemente, <span class=\"_ _8\"> </span>depende  del<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>resultado <span class=\"_ _8\"> </span>de  las<span class=\"_ _b\"></span>  per<span class=\"_ _1\"></span>tinentes <span class=\"_ _8\"> </span>ne<span class=\"_ _1\"></span>gociaciones. <span class=\"_ _8\"> </span>Una 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>que se<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>prestan los <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>ervicios, e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>decir, s<span class=\"_ _b\"></span>eg<span class=\"_ _1\"></span>\u00fan <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>m\u00e9todo del <span class=\"_ _b\"></span>porcentaje <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>realizaci\u00f3n <span class=\"_ _b\"></span>(grado <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>avance) descrito anteriormente<span class=\"_ _2a\"> </span>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 temporal, en funci\u00f3n <span class=\"_ _1\"></span>del principal pendiente de p<span class=\"_ _1\"></span>ago 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=\"_ _b\"></span> lo largo de la vida prevista del activo financiero del importe e<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span> libros neto de dicho activo.<span class=\"_ _1\"></span> n) <span class=\"_ _f\"> </span>Reconocimiento de gastos  <span class=\"_ _13\"> </span>Los <span class=\"_ _b\"></span>gastos <span class=\"_ _b\"></span>se <span class=\"_ _c\"></span>reconocen <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cuenta <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>ganancias <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>onsolidada <span class=\"_ _b\"></span>cuando <span class=\"_ _b\"></span>tiene <span class=\"_ _b\"></span>lugar <span class=\"_ _c\"></span>una <span class=\"_ _b\"></span>disminuci\u00f3n en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>beneficios <span class=\"_ _7\"></span>econ\u00f3micos <span class=\"_ _a\"></span>futuros<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>relacionados <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>reducci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>activo, <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>un <span class=\"_ _a\"></span>inc<span class=\"_ _1\"></span>remento <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>un pasivo, <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _7\"></span>puede <span class=\"_ _7\"></span>me<span class=\"_ _1\"></span>dir <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _7\"></span>fiable. <span class=\"_ _7\"></span>Esto <span class=\"_ _7\"></span>im<span class=\"_ _1\"></span>plica <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>registro <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _7\"></span>gasto <span class=\"_ _6\"></span>tiene <span class=\"_ _7\"></span>lugar <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>forma simult\u00e1nea al registro del incremento del pasivo o la reducci\u00f3n del activo.   <span class=\"_ _13\"> </span>Se reconoce un gasto de forma inmediata cuando un desembolso no genera beneficios econ\u00f3micos futuros o cuando no cumple los requisitos necesarios para su registro como activo. o) <span class=\"_ _f\"> </span>Impuesto sobre beneficios; activos y pasivos por i<span class=\"_ _0\"></span>mpuestos diferidos<span class=\"_ _1\"></span>  <span class=\"_ _13\"> </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=\"_ _b\"></span> anticipados y diferidos y cr\u00e9ditos fiscales, tanto por bases imponibles negativas como por d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>ducciones.<span class=\"_ _1\"></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  recuperar<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _d\"> </span>o 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=\"_ _1\"></span> <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>todas <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>diferencias <span class=\"_ _1\"></span>temporarias <span class=\"_ _a\"></span>imponibles <span class=\"_ _1\"></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=\"_ _b\"></span>a<span class=\"_ _1\"></span>s <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=\"_ _7\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>el <span class=\"_ _6\"> </span>futu<span class=\"_ _1\"></span>ro <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>uficientes <span class=\"_ _6\"></span>ganancias fiscales contra las que <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>oder hacerlos ef<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>ctivos. El resto d<span class=\"_ _b\"></span>e activos por impuestos diferidos <span class=\"_ _b\"></span>(bases imponibles<span class=\"_ _a\"></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=\"_ _2a\"> </span>p) <span class=\"_ _f\"> </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>principalmente <span class=\"_ _7\"></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=\"_ _9\"> </span>a <span class=\"_ _7\"></span>trav\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>su <span class=\"_ _9\"> </span>uso <span class=\"_ _7\"></span>continuado<span class=\"_ _1\"></span>. <span class=\"_ _6\"></span>Esta condici\u00f3n <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>considera <span class=\"_ _7\"></span>cumplida <span class=\"_ _a\"></span>cu<span class=\"_ _1\"></span>ando <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>venta <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>altamente <span class=\"_ _7\"></span>probable <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>activo <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>st\u00e1 <span class=\"_ _a\"></span>di<span class=\"_ _1\"></span>sponible <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>la venta inmediata en su condici\u00f3n actual.<span class=\"_ _2a\"> </span>   <span class=\"_ _13\"> </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>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _a\"></span>consolidado por <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>menor <span class=\"_ _9\"> </span>importe <span class=\"_ _9\"> </span>e<span class=\"_ _1\"></span>ntre <span class=\"_ _9\"> </span>su <span class=\"_ _9\"> </span>valor <span class=\"_ _9\"> </span>co<span class=\"_ _1\"></span>ntable <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>valor <span class=\"_ _9\"> </span>razonable <span class=\"_ _9\"> </span>menos  los <span class=\"_ _9\"> </span>costes <span class=\"_ _9\"> </span>necesarios <span class=\"_ _8\"> </span>para <span class=\"_ _9\"> </span>su enajenaci\u00f3n. <span class=\"_ _a\"></span>El <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>reconoce <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>p\u00e9rdida <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>debida <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>reducci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>activos <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>asta <span class=\"_ _a\"></span>el valor razonable menos <span class=\"_ _1\"></span>los costes de venta <span class=\"_ _1\"></span>en el ep\u00edgrafe <span class=\"_ _a\"></span><span class=\"ffa\">\u201cResultado del ejercicio procedente de <span class=\"_ _1\"></span>operaciones </span>interrumpidas\u201d<span class=\"ff3\"> <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>cuenta <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>ganancias <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onsolidada <span class=\"_ _b\"></span>adjunta<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>corresponden </span>con una <span class=\"_ _0\"></span>actividad que <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e cont<span class=\"_ _b\"></span>ab<span class=\"_ _1\"></span>iliza como <span class=\"_ _b\"></span>in<span class=\"_ _1\"></span>terrumpida, <span class=\"ffa\">o en \u201cDeterioro <span class=\"_ _b\"></span>de inmovilizado\u201d s<span class=\"ff3\">i no <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>st\u00e1n afectos <span class=\"_ _b\"></span>a </span></span>actividades interrumpidas.  q) <span class=\"_ _f\"> </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=\"_ _b\"></span>l<span class=\"_ _1\"></span> <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>ord<span class=\"_ _1\"></span>inarias <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>circulaci\u00f3n <span class=\"_ _d\"> </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=\"_ _a\"></span>las <span class=\"_ _1\"></span>sociedades <span class=\"_ _1\"></span>del Grupo (Nota <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>5). <span class=\"_ _b\"></span>Tal<span class=\"_ _1\"></span> y <span class=\"_ _b\"></span>como se <span class=\"_ _b\"></span>indica en <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> NIC <span class=\"_ _b\"></span>33, en <span class=\"_ _b\"></span>una emisi\u00f3n gr<span class=\"_ _b\"></span>atu<span class=\"_ _1\"></span>ita <span class=\"_ _0\"></span>de acc<span class=\"_ _0\"></span>iones en<span class=\"_ _b\"></span> la que <span class=\"_ _b\"></span>no se e<span class=\"_ _b\"></span>x<span class=\"_ _1\"></span>ige contraprestaci\u00f3n, <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>tanto <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>cuanto <span class=\"_ _e\"> </span>aumente <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _e\"> </span>n\u00famero <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>acciones <span class=\"_ _e\"> </span>ordinarias <span class=\"_ _e\"> </span>en <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>irc<span class=\"_ _1\"></span>ulaci\u00f3n <span class=\"_ _e\"> </span>sin incrementarse <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>recursos, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>\u00famero <span class=\"_ _b\"></span>de acciones <span class=\"_ _b\"></span>ordinarias <span class=\"_ _0\"></span>antes <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>operaci\u00f3n se<span class=\"_ _0\"></span> a<span class=\"_ _b\"></span>ju<span class=\"_ _1\"></span>sta <span class=\"_ _b\"></span>como <span class=\"_ _0\"></span>si la<span class=\"_ _b\"></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=\"_ _b\"></span>z<span class=\"_ _1\"></span>koyen correspondientes a l<span class=\"_ _1\"></span><span class=\"ls19\">os</span> ejercicios anual<span class=\"ls19\">es</span> terminados el <span class=\"_ _b\"></span>31 de <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>iciembre <span class=\"_ _b\"></span>de 2025 y 2<span class=\"_ _b\"></span>0<span class=\"_ _1\"></span>24, <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l b<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>neficio <span class=\"_ _0\"></span>b\u00e1sico por <span class=\"_ _b\"></span>acci\u00f3n coin<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ide con <span class=\"_ _b\"></span>el diluido, <span class=\"_ _b\"></span>dado que<span class=\"_ _b\"></span> no han existido acciones potenciales en circulaci\u00f3n durante dicho ejercicio. r)<span class=\"ls16\">  <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 deno<span class=\"_ _0\"></span>minadas en <span class=\"_ _b\"></span>\u201cmoneda extranjera\u201d <span class=\"_ _b\"></span>y se <span class=\"_ _b\"></span>registran seg\u00fan <span class=\"_ _b\"></span>los tipos <span class=\"_ _b\"></span>de cambio <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>igentes e<span class=\"_ _b\"></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 <span class=\"_ _0\"></span>en la fecha del balance de situaci\u00f3n consolidado.<span class=\"_ _0\"></span> Los beneficios <span class=\"_ _b\"></span>o p\u00e9rdidas puestos de <span class=\"_ _b\"></span>manifiesto se imputan <span class=\"_ _b\"></span>directamente a la <span class=\"_ _b\"></span>cuen<span class=\"_ _1\"></span>ta <span class=\"_ _b\"></span>de p\u00e9rdidas y <span class=\"_ _b\"></span>ganancias 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=\"_ _b\"></span>vigentes en <span class=\"_ _b\"></span>la fecha <span class=\"_ _b\"></span>del balance <span class=\"_ _b\"></span>de situaci\u00f3n <span class=\"_ _b\"></span>consolidado. <span class=\"_ _1\"></span>El fondo <span class=\"_ _b\"></span>de comercio <span class=\"_ _b\"></span>que surge 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>L<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>partidas <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ingresos <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>gastos <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>convierten <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>tipos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>mbio <span class=\"_ _1\"></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>difere<span class=\"_ _a\"></span>ncias <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>cambio <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>surjan, <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>su caso, <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>clasifican inicialmente<span class=\"_ _b\"></span> como <span class=\"_ _b\"></span>un compone<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _b\"></span>separado <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>patrimonio <span class=\"_ _b\"></span>neto, <span class=\"ffa\">en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>p\u00edgrafe <span class=\"_ _b\"></span>\u201cDiferencias </span>de <span class=\"_ _6\"></span>conversi\u00f3n\u201d<span class=\"ff3\"> <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>posteriormente <span class=\"_ _6\"></span>son <span class=\"_ _7\"></span>reconocidas <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>resultados <span class=\"_ _7\"></span>cuando <span class=\"_ _6\"> </span>se <span class=\"_ _6\"></span>disponga <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>negocio <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>el </span>extranjero o se recupere en todo o en part<span class=\"ls11\">e </span>por otra v\u00eda, dicha inversi\u00f3n<span class=\"_ _1\"></span><span class=\"ls13\">.</span><span class=\"ls13\"> </span> s)<span class=\"ls0\"> <span class=\"_ _e\"> </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=\"_ _2a\"> </span>  <span class=\"_ _13\"> </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=\"_ _b\"></span>Sociedad dominante <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>nsideran <span class=\"_ _b\"></span>que \u00e9<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tas <span class=\"_ _b\"></span>se encuentran <span class=\"_ _b\"></span>suficientemente <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ubiertas <span class=\"_ _b\"></span>con las p\u00f3lizas de seguro de responsabilidad civil que tienen sus<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ritas. t) <span class=\"_ _1f\"> </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=\"_ _7\"></span>siguientes sentidos: - <span class=\"_ _15\"> </span>Flujos <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>efectivo: <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ntradas <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=\"_ _1\"></span> - <span class=\"_ _15\"> </span>Actividades <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>xplotaci\u00f3n: <span class=\"_ _b\"></span>actividades <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>constituyen <span class=\"_ _c\"></span>la <span class=\"_ _b\"></span>principal <span class=\"_ _b\"></span>fuente <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>ingresos <span class=\"_ _b\"></span>ordinarios<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>del <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 de inversi\u00f3n: las de <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>dquisici\u00f3n, enajenaci\u00f3n o <span class=\"_ _b\"></span>disposici\u00f3n por otros medios de <span class=\"_ _b\"></span>activos a largo plazo y otras inversiones no incluidas en el efectivo y sus equivalentes. - <span class=\"_ _15\"> </span>Actividades de f<span class=\"_ _0\"></span>inanciaci\u00f3n: actividades <span class=\"_ _b\"></span>q<span class=\"_ _1\"></span>ue pr<span class=\"_ _0\"></span>oducen cambi<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>s en <span class=\"_ _b\"></span>el tama\u00f1o y <span class=\"_ _b\"></span>composici\u00f3n del patrimonio<span class=\"_ _0\"></span> 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=\"_ _9\"> </span>(incluid<span class=\"_ _0\"></span>os <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>desc<span class=\"_ _1\"></span>uento <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>anticipos <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>omerciales) <span class=\"_ _9\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _7\"></span>fo<span class=\"_ _1\"></span>rman <span class=\"_ _7\"></span>parte <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>as actividades de explotaci\u00f3n. u) <span class=\"_ _f\"> </span>Compensaciones de saldos   <span class=\"_ _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=\"_ _b\"></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>posibilidad <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=\"_ _b\"></span>la <span class=\"_ _b\"></span>intenci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>liquidarlos por su importe neto o de realizar el activo y proceder al pago del pasivo de forma s<span class=\"_ _0\"></span>imult\u00e1nea. <span class=\"_ _1\"></span> v) <span class=\"_ _e\"> </span>Efectivo y otros activos l\u00edquidos equivalentes  <span class=\"_ _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=\"_ _b\"></span>otras inversiones a <span class=\"_ _b\"></span>corto pla<span class=\"ls15\">zo</span> <span class=\"ls11\">de</span> <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>lta <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>iquidez q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e so<span class=\"_ _0\"></span>n r\u00e1pidamente <span class=\"_ _b\"></span>realizables en <span class=\"_ _b\"></span>caja y que <span class=\"_ _b\"></span>no tienen<span class=\"_ _0\"></span> riesgo de cambios en su valor. 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=\"_ _a\"></span>denominadas <span class=\"_ _a\"></span><span class=\"ffa\">\u201c</span>Ajustes <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>cambios de <span class=\"_ _9\"> </span>valor<span class=\"ffa\">\u201d</span>, <span class=\"_ _6\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>incluyen <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>patrimonio <span class=\"_ _9\"> </span>neto <span class=\"_ _9\"> </span>del <span class=\"_ _6\"> </span>Grupo <span class=\"_ _9\"> </span>netas, <span class=\"_ _6\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>su <span class=\"_ _6\"> </span>caso, <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>su <span class=\"_ _6\"> </span>e<span class=\"_ _1\"></span>fecto <span class=\"_ _6\"> </span>fi<span class=\"_ _1\"></span>scal, <span class=\"_ _6\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _6\"> </span>se <span class=\"_ _9\"> </span>ha registrado, seg\u00fan el caso, como activos o pasivos fiscales diferidos.  En este estado se<span class=\"_ _1\"></span> presentan las variaciones que se han producido en el ejercicio en los<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ffa\">\u201c</span>Ajustes por cambios de <span class=\"_ _1\"></span>valor<span class=\"ffa\">\u201d</span> <span class=\"_ _1\"></span>detallados <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>conceptos<span class=\"_ _1\"></span>, m\u00e1s <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>resultados <span class=\"_ _1\"></span>generados <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio m<span class=\"_ _1\"></span>\u00e1s/menos, s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>procede, <span class=\"_ _1\"></span>los ajustes <span class=\"_ _a\"></span>efectuados <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>cambios <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>criterios <span class=\"_ _a\"></span>contables <span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rrores <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>ejercicios <span class=\"_ _a\"></span>anteriores. <span class=\"_ _1\"></span>Tambi\u00e9n <span class=\"_ _a\"></span>se incluyen las variaciones en el capital y las reservas experimentadas en el ejercicio. 31. <span class=\"_ _1a\"> </span>Informaci\u00f3n sobre medio ambiente Azkoyen <span class=\"_ _a\"></span>Vending <span class=\"_ _a\"></span>&amp; <span class=\"_ _1\"></span>Payment <span class=\"_ _a\"></span>Solutions, <span class=\"_ _a\"></span>S.L.U. <span class=\"_ _a\"></span>(anteriormente <span class=\"_ _a\"></span>Azkoyen, <span class=\"_ _1\"></span>S.A.<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>Nota <span class=\"_ _1\"></span>1), <span class=\"_ _a\"></span>Coges, <span class=\"_ _a\"></span><span class=\"ls20\">S.</span>p.A., <span class=\"_ _a\"></span>Azkoyen Andina, S.A.S., Cof<span class=\"_ _1\"></span>fetek Ltd, Ascaso<span class=\"_ _1\"></span> Factory, S.L.U., <span class=\"_ _1\"></span>Primion Technology, GmbH, <span class=\"_ _1\"></span>GET NV, Primion <span class=\"_ _1\"></span>Technology<span class=\"ls13\">, </span>S.L.U. (anteriormente <span class=\"_ _b\"></span>Primion <span class=\"_ _0\"></span>Digitek, S.L.U.) <span class=\"_ _b\"></span>y Opertis, <span class=\"_ _b\"></span>GmbH, tienen <span class=\"_ _b\"></span>la certificaci\u00f3n <span class=\"_ _b\"></span>medioambiental ISO <span class=\"_ _b\"></span>14001.  En <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>ejercicios <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2024, <span class=\"_ _b\"></span>los ga<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tos <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>inversiones <span class=\"_ _b\"></span>incurridos <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onsecuencia <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>actuaciones <span class=\"_ _b\"></span>relacionadas directamente con el medio ambiente no fueron significativos (Nota 7)<span class=\"_ _1\"></span>. Como <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>expone <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>continuaci\u00f3n, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>principal <span class=\"_ _1\"></span>impacto <span class=\"_ _1\"></span>en m<span class=\"_ _1\"></span>ateria d<span class=\"_ _1\"></span>e med<span class=\"_ _1\"></span>io ambiente <span class=\"_ _1\"></span>corresponde <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>puesta <span class=\"_ _1\"></span>en el mercado de aparatos e<span class=\"_ _0\"></span>l\u00e9ctricos y electr\u00f3nicos, principal<span class=\"_ _0\"></span>mente en el segmento d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span><span class=\"ff1\">Coffee &amp; Vending S<span class=\"_ _0\"></span>ystems<span class=\"ff3 ls13\">. <span class=\"ls0\"> </span></span></span>La Directiva <span class=\"_ _0\"></span>de Residuos d<span class=\"_ _b\"></span>e Aparatos El\u00e9ctricos <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> Electr\u00f3nic<span class=\"_ _b\"></span>os<span class=\"_ _1\"></span> (RAEE), <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>02/96/CE, e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> una le<span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> en v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>gor desde <span class=\"_ _b\"></span>el 13 de agosto del 2005 en todo el \u00e1mbito<span class=\"_ _1\"></span> de la Uni\u00f3n Europea. Pretende promover el reciclaje, la reutilizaci\u00f3n y la recuperaci\u00f3n <span class=\"_ _9\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>los <span class=\"_ _8\"> </span>residuos <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>estos <span class=\"_ _9\"> </span>equipos <span class=\"_ _8\"> </span>para <span class=\"_ _9\"> </span>red<span class=\"_ _1\"></span>ucir <span class=\"_ _9\"> </span>su <span class=\"_ _8\"> </span>contaminaci\u00f3n. <span class=\"_ _9\"> </span>La <span class=\"_ _8\"> </span>Directiva <span class=\"_ _9\"> </span>200<span class=\"_ _1\"></span>2/96/CE <span class=\"_ _9\"> </span>fue sustituida <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Directiva <span class=\"_ _0\"></span>2012/19/UE <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Parlamento <span class=\"_ _b\"></span>Europeo <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>Consejo, <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>4 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>julio <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>2012, <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>residuos de <span class=\"_ _11\"> </span>aparatos  el\u00e9ctricos <span class=\"_ _11\"> </span>y <span class=\"_ _11\"> </span>electr\u00f3nicos. <span class=\"_ _11\"> </span>La  normativa <span class=\"_ _11\"> </span>impone <span class=\"_ _11\"> </span>divers<span class=\"_ _1\"></span>as <span class=\"_ _11\"> </span>obligaciones  a <span class=\"_ _11\"> </span>los <span class=\"_ _11\"> </span>productores <span class=\"_ _11\"> </span>para<span class=\"_ _b\"></span> garantizar, entre <span class=\"_ _b\"></span>otros, la recogida y <span class=\"_ _b\"></span>gesti\u00f3n adecuada de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os residuos <span class=\"_ _b\"></span>generados tras la <span class=\"_ _0\"></span>utilizaci\u00f3n o <span class=\"_ _b\"></span>consumo de los <span class=\"_ _b\"></span>aparatos <span class=\"_ _b\"></span>el\u00e9ctricos <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>electr\u00f3nicos <span class=\"_ _b\"></span>puestos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>ellos <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>mercado, <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>pue<span class=\"_ _1\"></span>den <span class=\"_ _b\"></span>cumplirse <span class=\"_ _b\"></span>mediante la <span class=\"_ _b\"></span>adhesi\u00f3n de <span class=\"_ _a\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>productores <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>Sistema <span class=\"_ _a\"></span>Colectivo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>Responsabilidad <span class=\"_ _a\"></span>Ampliada <span class=\"_ _7\"></span>del <span class=\"_ _a\"></span>Productor, <span class=\"_ _7\"></span>lo <span class=\"_ _a\"></span>que <span class=\"_ _7\"></span>les <span class=\"_ _a\"></span>exime<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la obligaci\u00f3n de constituir un sistema individual. En <span class=\"_ _7\"></span>Espa\u00f1a, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Real <span class=\"_ _7\"></span>Decreto <span class=\"_ _7\"></span>110/2015, <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>20 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>febrero, <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>residuos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>aparatos <span class=\"_ _7\"></span>el\u00e9ctricos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>electr\u00f3nicos, incorpor\u00f3 al ord<span class=\"_ _1\"></span>enamiento jur\u00eddico espa\u00f1ol la <span class=\"_ _1\"></span>Directiva 2012/19/UE; incluy\u00f3 las novedades d<span class=\"_ _1\"></span>e la Ley 2<span class=\"_ _1\"></span>2/2011, de 28 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>julio <span class=\"_ _a\"></span>y, <span class=\"_ _a\"></span>asimismo, <span class=\"_ _a\"></span>derog\u00f3 <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>anterior <span class=\"_ _a\"></span>real <span class=\"_ _a\"></span>decreto <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>materia <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>RAEE <span class=\"_ _a\"></span>(Real <span class=\"_ _a\"></span>Decreto <span class=\"_ _a\"></span>20<span class=\"_ _1\"></span>8/2005, <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>25 <span class=\"_ _a\"></span>de febrero sobre aparatos el\u00e9ctricos y electr\u00f3nicos y la gesti\u00f3n d<span class=\"_ _0\"></span>e sus residuos). Azkoyen <span class=\"_ _a\"></span>Vending <span class=\"_ _a\"></span>&amp; <span class=\"_ _7\"></span>Payment <span class=\"_ _a\"></span>Solutions, <span class=\"_ _a\"></span>S.L<span class=\"_ _1\"></span>.U. <span class=\"_ _a\"></span>(an<span class=\"_ _1\"></span>teriormen<span class=\"_ _0\"></span>te <span class=\"_ _a\"></span>Azkoyen, <span class=\"_ _7\"></span>S.A. <span class=\"_ _a\"></span>-<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Nota <span class=\"_ _a\"></span>1)<span class=\"ls16\">, <span class=\"_ _a\"></span></span>ostenta <span class=\"_ _a\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>condici\u00f3n <span class=\"_ _a\"></span>de productor <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>aparatos <span class=\"_ _1\"></span>el\u00e9ctricos <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>electr\u00f3nicos <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>efectos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>lo <span class=\"_ _a\"></span>dispuesto <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>art\u00edculo <span class=\"_ _1\"></span>3.h<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>Real <span class=\"_ _1\"></span>Decreto 110/2015. <span class=\"_ _1\"></span>Para<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>umplimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>stas <span class=\"_ _1\"></span>obligaciones, <span class=\"_ _7\"></span>esta <span class=\"_ _1\"></span>sociedad, <span class=\"_ _a\"></span>forma <span class=\"_ _a\"></span>parte, <span class=\"_ _1\"></span>junto <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>otros <span class=\"_ _a\"></span>operadores <span class=\"_ _1\"></span>del mercado, <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>sistema <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>gesti\u00f3n <span class=\"_ _7\"></span>integrado <span class=\"_ _a\"></span>externo <span class=\"_ _a\"></span>(Fundaci\u00f3n <span class=\"_ _7\"></span>ECOLEC). <span class=\"_ _a\"></span>En <span class=\"_ _a\"></span>concreto, <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2016, con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>fin <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>dar <span class=\"_ _b\"></span>cumplimiento <span class=\"_ _c\"></span>a <span class=\"_ _b\"></span>ciertos <span class=\"_ _b\"></span>aspectos <span class=\"_ _c\"></span>regulados <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>la <span class=\"_ _c\"></span>Ley 22/2011 <span class=\"_ _c\"></span>y <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Real <span class=\"_ _c\"></span>Decreto110/2015, A<span class=\"_ _b\"></span>zkoyen Vending <span class=\"_ _7\"></span>&amp; <span class=\"_ _7\"></span>Payment <span class=\"_ _a\"></span>Solutions, <span class=\"_ _7\"></span>S.L.U. <span class=\"_ _7\"></span>(anteriormente <span class=\"_ _7\"></span>Azkoyen, <span class=\"_ _7\"></span>S.A. <span class=\"_ _7\"></span>- <span class=\"_ _7\"></span>Nota <span class=\"_ _7\"></span>1), <span class=\"_ _a\"></span>suscribi\u00f3 <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>nuevo <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ontrato <span class=\"_ _a\"></span>con Fundaci\u00f3n ECOLEC <span class=\"ffa\">\u2013</span> sistema colectivo de responsabilidad ampliada, que se encuentra en vigor. En el resto de Europa, existen obligaciones muy similares a las establecidas en Espa\u00f1a, en la medida<span class=\"_ _1\"></span> en que los pa\u00edses <span class=\"_ _b\"></span>adaptaron <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>su <span class=\"_ _b\"></span>normativa <span class=\"_ _b\"></span>legal <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>establecido <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>la <span class=\"_ _c\"></span>Directiva <span class=\"_ _b\"></span>2002/96/CE, <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>fue <span class=\"_ _b\"></span>sustituida <span class=\"_ _c\"></span>por<span class=\"_ _a\"></span> <span class=\"_ _b\"></span><span class=\"ls12\">la<span class=\"ls0\"> <span class=\"_ _b\"></span>Directiva </span></span>2012/19/UE. Las sociedades del Grupo Azkoyen cumplen con dichas obligaciones. El Grupo, al<span class=\"_ _1\"></span> 31 <span class=\"_ _1\"></span>de diciembre de 20<span class=\"_ _1\"></span>25, tiene <span class=\"_ _1\"></span>registradas provisio<span class=\"_ _1\"></span>nes <span class=\"ls11\">por</span> este concepto <span class=\"_ _1\"></span>en el balance <span class=\"_ _1\"></span>de situaci\u00f3n consolidado adjunto p<span class=\"_ _b\"></span>or importe <span class=\"ls11\">de <span class=\"_ _b\"></span>30<span class=\"ls0\"> miles <span class=\"_ _b\"></span>de euros <span class=\"ffa\">en <span class=\"_ _b\"></span>el ep\u00edgrafe \u201c<span class=\"ff3\">Pr<span class=\"_ _0\"></span>ovisiones no <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>orrientes<span class=\"ffa ls14\">\u201d </span><span class=\"ls11\">37</span> <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>euros </span></span></span></span>al <span class=\"_ _a\"></span><span class=\"ls0\">31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2024). <span class=\"_ _7\"></span>A <span class=\"_ _7\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>2025, <span class=\"_ _7\"></span>no <span class=\"_ _a\"></span>existe <span class=\"_ _7\"></span>provisi\u00f3n <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _a\"></span>este <span class=\"_ _7\"></span>concepto <span class=\"_ _6\"></span>en <span class=\"_ _a\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ep\u00edgrafe </span>\u201cProvisiones corrientes\u201d (<span class=\"ff3\">2 miles de euros al 31 de diciembre de 2024<span class=\"_ _1\"></span><span class=\"ls1b\">) </span>(Notas 3.l y 14)</span><span class=\"ff3\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-363": {
   "value": "Azkoyen, S.A. ",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-1": {
   "value": "Azkoyen, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-364": {
   "value": "Sociedad An\u00f3nima",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Durante el ejercicio 2025, 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-3": {
   "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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-365": {
   "value": "Avenida San Silvestre, s/n",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-366": {
   "value": "Navarra",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-367": {
   "value": "Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-4": {
   "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. -  El dise\u00f1o, fabricaci\u00f3n y comercializaci\u00f3n de m\u00e1quinas de caf\u00e9 profesionales y para \u201chome\u201d. -  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. -  La prestaci\u00f3n de servicios de pago, incluida la adquisici\u00f3n de operaciones de pago, de conformidad con lo dispuesto en el Real Decreto-ley 19/2018, de 23 de noviembre, de servicios de pago, y la emisi\u00f3n, distribuci\u00f3n y  reembolso  de  dinero  electr\u00f3nico,  as\u00ed  como  la  prestaci\u00f3n  de  servicios  operativos  y  servicios  auxiliares estrechamente vinculados a la emisi\u00f3n de dinero electr\u00f3nico, de acuerdo con lo dispuesto en la Ley 21/2021, de 26 de julio, de dinero electr\u00f3nico, y dem\u00e1s legislaci\u00f3n sectorial aplicable. Esta actividad ser\u00e1 desarrollada exclusivamente de manera indirecta a trav\u00e9s de su participaci\u00f3n en otra sociedad que ostente la autorizaci\u00f3n pertinente del Banco de Espa\u00f1a para la prestaci\u00f3n de servicios de pago de conformidad con la normativa aplicable y no podr\u00e1 iniciarse antes de que se hayan cumplido todos los requisitos legales exigidos. -  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 a que se refiere el p\u00e1rrafo anterior de este apartado. 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-368": {
   "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=\"_ _b\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _9\"> </span>Regi<span class=\"_ _0\"></span>stro <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=\"_ _9\"> </span>mayo <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>2011, <span class=\"_ _6\"> </span>y <span class=\"_ _9\"> </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=\"_ _1\"></span> Proceso de segregaci\u00f3n 2025 Con fecha 3 de octubre de 2025, la Jun<span class=\"_ _1\"></span>ta General Extraordinaria de Accionistas de Azkoyen, S.A aprob\u00f3 en todo su <span class=\"_ _0\"></span>contenido <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>Proyecto de <span class=\"_ _b\"></span>Segregaci\u00f3n <span class=\"_ _b\"></span>formulado por <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Con<span class=\"_ _1\"></span>sejo <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Administraci\u00f3n en <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>4 <span class=\"_ _b\"></span>de julio <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>025<span class=\"_ _0\"></span> que <span class=\"_ _7\"></span>ha <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>upuesto <span class=\"_ _a\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>segregaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>parte <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>patrimonio <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>Azkoyen <span class=\"_ _7\"></span>S.A <span class=\"_ _7\"></span>(Sociedad <span class=\"_ _7\"></span>Segregada) <span class=\"_ _a\"></span>ded<span class=\"_ _1\"></span>icada <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>la actividad <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>Vending <span class=\"_ _7\"></span>&amp; <span class=\"_ _9\"> </span>Paym<span class=\"_ _0\"></span>ent <span class=\"_ _9\"> </span>S<span class=\"_ _b\"></span>ol<span class=\"_ _1\"></span>utions <span class=\"_ _6\"> </span>(VPS) <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>favor <span class=\"_ _7\"></span>de <span class=\"_ _9\"> </span>A<span class=\"_ _0\"></span>zkoyen <span class=\"_ _6\"> </span>Vending <span class=\"_ _9\"> </span>&amp; <span class=\"_ _7\"></span>Payment <span class=\"_ _9\"> </span>Solutions, <span class=\"_ _6\"></span>S.L.U<span class=\"_ _1\"></span>. (Sociedad Beneficiaria), sociedad de nueva creaci\u00f3n \u00edntegra<span class=\"_ _0\"></span>mente participada por A<span class=\"_ _1\"></span>zkoyen, S.A. El <span class=\"_ _1\"></span>8 <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>oc<span class=\"_ _1\"></span>tubre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2025 <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>oto<span class=\"_ _1\"></span>rg\u00f3 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>escritu<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>p\u00fablica <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>segregaci\u00f3n <span class=\"_ _1\"></span>parcial <span class=\"_ _a\"></span>ejecutando <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>acue<span class=\"_ _1\"></span>rdos adoptados por l<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> Junta <span class=\"_ _b\"></span>Gene<span class=\"_ _1\"></span>ral. La <span class=\"_ _b\"></span>escritura de segregaci\u00f3n <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>present\u00f3 a <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nscripci\u00f3n en <span class=\"_ _b\"></span>el Registro Mercantil <span class=\"_ _b\"></span>de Navarra en fecha 13 de octubre de 2025, quedando inscrita en el citado Registro el 23 de octubre de 2025. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "2.1 Bases de presentaci\u00f3n  Las <span class=\"_ _e\"> </span>cuentas <span class=\"_ _e\"> </span>anuales <span class=\"_ _f\"> </span>consolidadas <span class=\"_ _f\"> </span>del <span class=\"_ _e\"> </span>Grupo <span class=\"_ _e\"> </span>Azkoyen <span class=\"_ _f\"> </span>del <span class=\"_ _10\"> </span>ejercicio <span class=\"_ _f\"> </span>202<span class=\"_ _1\"></span>5 <span class=\"_ _f\"> </span>h<span class=\"_ _1\"></span>an <span class=\"_ _f\"> </span>sido <span class=\"_ _e\"> </span>formuladas <span class=\"_ _e\"> </span>p<span class=\"ls11\">or</span> <span class=\"_ _f\"> </span>lo<span class=\"_ _1\"></span>s Administradores <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>minante, <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>reuni\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>su <span class=\"_ _a\"></span>Consejo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Administraci\u00f3n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>elebrado <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>d\u00eda <span class=\"_ _7\"></span><span class=\"ls11\">26</span> <span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>e febrero de 2026:<span class=\"_ _2a\"> </span>De <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _6\"></span>lo <span class=\"_ _7\"></span>establecido <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _7\"></span>Normas <span class=\"_ _6\"></span>Internacionales <span class=\"_ _7\"></span>de <span class=\"_ _9\"> </span>Infor<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>aci\u00f3n <span class=\"_ _6\"></span>Financiera <span class=\"_ _7\"></span>(en <span class=\"_ _7\"></span>adelante, NIIF),  adoptadas  por  la  Uni\u00f3n  Europea  de  conformidad  con  el  Reglamento  (CE)  n\u00ba  1606/2002  del Parlamento <span class=\"_ _9\"> </span>Europeo <span class=\"_ _9\"> </span>y <span class=\"_ _6\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _9\"> </span>Consejo, <span class=\"_ _9\"> </span>incluyendo <span class=\"_ _6\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _9\"> </span>Normas <span class=\"_ _9\"> </span>In<span class=\"_ _0\"></span>ternacionales <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>Cont<span class=\"_ _0\"></span>abilidad <span class=\"_ _9\"> </span>(NIC), <span class=\"_ _9\"> </span>la<span class=\"ls15\">s </span>interpretaciones <span class=\"_ _1\"></span>emitidas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>International <span class=\"_ _1\"></span>Financial <span class=\"_ _1\"></span>Reporting <span class=\"_ _1\"></span>Interpretations <span class=\"_ _1\"></span>Comittee <span class=\"_ _1\"></span>(IFRIC) y <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>el Standing <span class=\"_ _7\"></span>Interpretations <span class=\"_ _a\"></span>Comittee <span class=\"_ _7\"></span>(SIC). <span class=\"_ _a\"></span>En <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Nota <span class=\"_ _7\"></span>3 <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>resumen <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _a\"></span>principios <span class=\"_ _7\"></span>contables <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>criterios <span class=\"_ _7\"></span>de valoraci\u00f3n m\u00e1s significativos aplicados en la preparaci\u00f3n de las cuentas anu<span class=\"_ _0\"></span>ales consolidadas adjuntas<span class=\"_ _1\"></span><span class=\"ls16\">.<span class=\"_ _2a\"> </span></span>Teniendo en <span class=\"_ _b\"></span>consideraci\u00f3n la t<span class=\"_ _0\"></span>otalidad de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os principios <span class=\"_ _b\"></span>y normas contable<span class=\"_ _0\"></span>s y de<span class=\"_ _0\"></span> los <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>riterios de <span class=\"_ _b\"></span>valo<span class=\"_ _1\"></span>raci\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). 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 <span class=\"_ _1\"></span>situaci\u00f3n fi<span class=\"_ _1\"></span>nanciera 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>2025 <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=\"_ _b\"></span>fe<span class=\"_ _1\"></span>ctivo consol<span class=\"_ _0\"></span>idados<span class=\"_ _1\"></span> que se <span class=\"_ _0\"></span>han producido e<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span> el Grupo en <span class=\"_ _0\"></span>el ejercicio anual terminado en dicha fecha. - <span class=\"_ _2\"> </span>A <span class=\"_ _c\"></span>partir <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>registros <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>contabilidad <span class=\"_ _c\"></span>m<span class=\"_ _1\"></span>antenidos <span class=\"_ _b\"></span>por <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>Sociedad <span class=\"_ _c\"></span>dominante <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>restantes <span class=\"_ _c\"></span>entidad<span class=\"_ _1\"></span>es 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=\"_ _b\"></span>anuales consolidadas <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>Grupo<span class=\"_ _1\"></span> Azkoyen del <span class=\"_ _b\"></span>ejercicio 2025 (NIIF-<span class=\"ls17\">UE</span>) <span class=\"_ _b\"></span>difieren de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>tilizados por <span class=\"_ _f\"> </span>las  en<span class=\"_ _1\"></span>tidades <span class=\"_ _11\"> </span>integradas <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _11\"> </span>el <span class=\"_ _f\"> </span>mismo <span class=\"_ _11\"> </span>(P.G.C. <span class=\"_ _11\"> </span>u <span class=\"_ _11\"> </span>otras <span class=\"_ _f\"> </span>normativas  l<span class=\"_ _1\"></span>ocales<span class=\"_ _1\"></span>), <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>el <span class=\"_ _f\"> </span>proceso <span class=\"_ _11\"> </span>de consolidaci\u00f3n <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>han <span class=\"_ _6\"> </span>introducido <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>ajus<span class=\"_ _1\"></span>tes <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>reclasificaciones <span class=\"_ _6\"></span>necesarios <span class=\"_ _7\"></span>para <span class=\"_ _6\"> </span>homogeneizar <span class=\"_ _6\"></span>entre <span class=\"_ _7\"></span>s\u00ed tales <span class=\"_ _8\"> </span>principios <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>riterios <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>a<span class=\"_ _1\"></span>decuarlos <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _9\"> </span>Normas <span class=\"_ _8\"> </span>Internacionales <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>Informaci\u00f3n <span class=\"_ _9\"> </span>Financiera adoptadas <span class=\"ls11\">por</span> la Uni\u00f3n Europ<span class=\"ls11\">ea</span>. Las cuentas <span class=\"_ _b\"></span>an<span class=\"_ _1\"></span>uales <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onsolidadas <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>el Grup<span class=\"_ _0\"></span>o Azkoyen <span class=\"_ _b\"></span>correspondientes al ejercicio 2024 f<span class=\"_ _b\"></span>ueron aprobadas por<span class=\"_ _0\"></span> la Junta <span class=\"_ _1\"></span>General de <span class=\"_ _1\"></span>Accionistas de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>celebrada el<span class=\"_ _a\"></span> <span class=\"ls11\">30</span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mayo <span class=\"_ _1\"></span><span class=\"ls11\">de 20</span>25. <span class=\"_ _1\"></span>Las <span class=\"_ _1\"></span>cuentas 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=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _6\"> </span>de <span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>025, <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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "En  las  cuentas  anuales  consolidadas  correspond<span class=\"_ _0\"></span>ientes  al <span class=\"_ _11\"> </span>ejercicio  2025  se  han  utilizado  estimaciones realizadas <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>ratificadas <span class=\"_ _a\"></span>posteriormente <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>sus <span class=\"_ _a\"></span>Administradores <span class=\"_ _7\"></span>- <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>cuantificar algunos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _c\"></span>activos, <span class=\"_ _b\"></span>pasivos, <span class=\"_ _b\"></span>ingresos, <span class=\"_ _b\"></span>gastos <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>compromisos<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _c\"></span>fi<span class=\"_ _1\"></span>guran <span class=\"_ _b\"></span>registrados <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>ellas<span class=\"_ _1\"></span><span class=\"ls16\">. <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=\"ls18\">y <span class=\"ls11\">3.</span></span>d).<span class=\"_ _b\"></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=\"ls15\">y </span>7).  \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>La evaluaci\u00f3n de la <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>robabilidad de <span class=\"_ _b\"></span>di<span class=\"_ _1\"></span>sponer de <span class=\"_ _b\"></span>ganancias fiscales futuras <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ontra las q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>compensar los </span>cr\u00e9ditos fiscales registrados y no utilizados (Notas <span class=\"ls11\">3.</span>o <span class=\"ls18\">y </span>23<span class=\"ls14\">).</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>incob<span class=\"_ _1\"></span>rables <span class=\"_ _7\"></span>determinada <span class=\"_ _7\"></span>seg\u00fan <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _7\"></span>mejores </span>estimaciones y el an\u00e1lisis del hist\u00f3rico d<span class=\"_ _0\"></span>e 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>con<span class=\"_ _1\"></span> clientes <span class=\"_ _b\"></span>confo<span class=\"_ _1\"></span>rme <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> la <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>orma NIIF <span class=\"_ _b\"></span>15<span class=\"_ _1\"></span>, principalmente r<span class=\"_ _b\"></span>elacionado con </span>lo siguiente (Nota 3.m): \u2013<span class=\"ff3\"> <span class=\"_ _14\"> </span>Criterios <span class=\"_ _f\"> </span>establecidos <span class=\"_ _f\"> </span>para <span class=\"_ _f\"> </span>determinar <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>compromiso <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>exigibilidad <span class=\"_ _f\"> </span>frente <span class=\"_ _e\"> </span>al <span class=\"_ _f\"> </span>cliente: </span>aprobaci\u00f3n, <span class=\"_ _a\"></span>cumplimiento <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>condiciones <span class=\"_ _a\"></span>contractuales, <span class=\"_ _1\"></span>trans<span class=\"_ _1\"></span>ferencia <span class=\"_ _1\"></span>efectiva <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>bienes <span class=\"_ _a\"></span>y servicios y evaluaci\u00f3n del riesgo de cr\u00e9dito del cliente. \u2013<span class=\"ff3\"> <span class=\"_ _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=\"_ _a\"></span>caso <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>existir m\u00e1s de una obligaci\u00f3n de desempe\u00f1o) o no sea directamente observable. \u2013<span class=\"ff3\"> <span class=\"_ _14\"> </span>Determinaci\u00f3n  de  l<span class=\"_ _b\"></span>os<span class=\"_ _1\"></span>  pre<span class=\"_ _0\"></span>cios  cuando <span class=\"_ _d\"> </span>se  incluyen  contraprestacione<span class=\"_ _0\"></span>s  de <span class=\"_ _d\"> </span>importe  variable,<span class=\"_ _b\"></span> </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=\"_ _b\"></span>o<span class=\"_ _1\"></span>s <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>el </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=\"_ _b\"></span>a un in<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>remento <span class=\"_ _0\"></span>o una <span class=\"_ _b\"></span>disminuci\u00f3n de <span class=\"_ _0\"></span>los i<span class=\"_ _b\"></span>ng<span class=\"_ _1\"></span>resos <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n el <span class=\"_ _b\"></span>periodo respectivo. \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>La d<span class=\"_ _b\"></span>ete<span class=\"_ _1\"></span>rminaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>plazo <span class=\"_ _b\"></span>del <span class=\"_ _c\"></span>arren<span class=\"_ _1\"></span>damiento <span class=\"_ _b\"></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>los <span class=\"_ _b\"></span>contratos <span class=\"_ _c\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>opciones </span>de pr\u00f3rroga (Notas 3.c y 6<span class=\"ls14\">).</span> \u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>La probabil<span class=\"_ _0\"></span>idad <span class=\"_ _b\"></span>de o<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>urrencia <span class=\"_ _b\"></span>y e<span class=\"_ _b\"></span>l importe<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de lo<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>pasivos <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>indetermina<span class=\"_ _a\"></span>do <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>contingentes <span class=\"_ _0\"></span>(Notas </span>3.<span class=\"ls0\">k<span class=\"ls16\">, </span>14 <span class=\"ls15\">y </span>23<span class=\"ls14\">).</span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>Las<span class=\"_ _1\"></span> hi<span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>\u00f3tesis <span class=\"_ _0\"></span>empleadas en <span class=\"_ _b\"></span>el c\u00e1lculo <span class=\"_ _b\"></span>actuarial de lo<span class=\"_ _0\"></span>s pasivo<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> por <span class=\"_ _b\"></span>pensiones y <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>tros co<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>promisos <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on el<span class=\"_ _b\"></span> </span>personal (Nota <span class=\"ls19\">3.<span class=\"_ _1\"></span></span>j<span class=\"ls14\">)<span class=\"_ _2a\"> </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _3\"> </span>El c<span class=\"_ _1\"></span>\u00e1lculo de otras provisiones (Nota 14<span class=\"ls14\">).</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=\"_ _b\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _b\"></span>cuentas <span class=\"_ _b\"></span>anuales <span class=\"_ _b\"></span>consolidadas<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>hech<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>analizados, <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>posible <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>contecimientos que <span class=\"_ _1\"></span>puedan <span class=\"_ _1\"></span>tener <span class=\"_ _1\"></span>lugar <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el fu<span class=\"_ _1\"></span>turo <span class=\"_ _1\"></span>obliguen <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>modificarlas al<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>lza o<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a b<span class=\"_ _1\"></span>aja, e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>pr\u00f3ximos eje<span class=\"_ _1\"></span>rcicios; lo <span class=\"_ _1\"></span>que se har\u00eda, co<span class=\"_ _0\"></span>nforme a <span class=\"_ _0\"></span>lo establ<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>cido en l<span class=\"_ _b\"></span>a NIC 8, de <span class=\"_ _b\"></span>fo<span class=\"_ _1\"></span>rma <span class=\"_ _0\"></span>prospectiva, recono<span class=\"_ _0\"></span>ciendo<span class=\"_ _1\"></span> los e<span class=\"_ _0\"></span>fectos del <span class=\"_ _b\"></span>cambio de estimaci\u00f3n en las correspondientes cuentas de p\u00e9rdidas y ganancias consolida<span class=\"_ _1\"></span>das.<span class=\"_ _2a\"> </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=\"_ _a\"></span>cu<span class=\"_ _1\"></span>entas <span class=\"_ _a\"></span>anuales <span class=\"_ _a\"></span>consolidadas <span class=\"_ _7\"></span>del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _7\"></span>anual <span class=\"_ _a\"></span>terminado <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>diciembre <span class=\"_ _7\"></span>de 20<span class=\"ls0\">24<span class=\"ls16\">, </span>ya q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e ninguna d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> las n<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>rmas, interpretaciones o <span class=\"_ _b\"></span>modificaciones que son aplicables <span class=\"_ _b\"></span>por primera vez en<span class=\"_ _0\"></span> </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=\"_ _b\"></span>e<span class=\"_ _1\"></span> ejercicio<span class=\"_ _1\"></span> El Grupo ti<span class=\"_ _b\"></span>en<span class=\"_ _1\"></span>e la <span class=\"_ _b\"></span>intenci\u00f3n de adoptar <span class=\"_ _b\"></span>las normas, inter<span class=\"_ _0\"></span>pretaciones y <span class=\"_ _0\"></span>modificaciones emitid<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>s por <span class=\"_ _b\"></span>el IASB, que<span class=\"_ _b\"></span> no <span class=\"_ _6\"></span>son <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>aplicaci\u00f3n <span class=\"_ _6\"></span>obligatoria <span class=\"_ _7\"></span>en <span class=\"_ _6\"> </span>la <span class=\"_ _6\"></span>Uni\u00f3n <span class=\"_ _7\"></span>Eu<span class=\"_ _1\"></span>ropea <span class=\"_ _7\"></span>a <span class=\"_ _6\"> </span>la <span class=\"_ _7\"></span>fec<span class=\"_ _1\"></span>ha <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>formulaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>stas <span class=\"_ _7\"></span>cuentas <span class=\"_ _6\"></span>anuales consolidadas, <span class=\"_ _1\"></span>cuando <span class=\"_ _1\"></span>entren <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>vigor, <span class=\"_ _1\"></span>si <span class=\"_ _a\"></span>le <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>aplicables. <span class=\"_ _1\"></span>Aunque <span class=\"_ _1\"></span>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 <span class=\"_ _7\"></span>impacto <span class=\"_ _a\"></span>significativo <span class=\"_ _7\"></span>sobre <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>cuentas <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nuales <span class=\"_ _a\"></span>consolidadas<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>excepci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _a\"></span>impactos <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>pudieran derivarse <span class=\"_ _b\"></span>de l<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>NIIF <span class=\"_ _0\"></span>18 <span class=\"_ _b\"></span>Presentaci\u00f3n e<span class=\"_ _b\"></span> informaci\u00f3n <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>revelar <span class=\"_ _b\"></span>en lo<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>estados <span class=\"_ _0\"></span>financieros <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>de a<span class=\"_ _0\"></span>cuerdo <span class=\"_ _b\"></span>al IAS<span class=\"_ _0\"></span>B entrar\u00eda en<span class=\"_ _0\"></span> ap<span class=\"_ _0\"></span>licaci\u00f3n <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>ara <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>ejercicios iniciados <span class=\"_ _b\"></span>el 1 <span class=\"_ _b\"></span>de enero <span class=\"_ _b\"></span>de 2027, <span class=\"_ _b\"></span>pero que <span class=\"_ _b\"></span>est\u00e1 pen<span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>iente d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>adopci\u00f3n y de aplicaci\u00f3n por la U.E<span class=\"ls16\">. </span>2.3 Correcciones de errores En la <span class=\"_ _1\"></span>elaboraci\u00f3n de <span class=\"_ _1\"></span>las cuentas an<span class=\"_ _1\"></span>uales consolidadas adjuntas <span class=\"_ _1\"></span>no se <span class=\"_ _1\"></span>ha detectado ning\u00fan <span class=\"_ _1\"></span>error s<span class=\"_ _1\"></span>ignificativo que haya supuesto la reexpresi\u00f3n de los importes incluidos en las cuentas anuales consolidadas de 20<span class=\"_ _1\"></span>24.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-369": {
   "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 <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>025 <span class=\"_ _b\"></span>han <span class=\"_ _0\"></span>sido <span class=\"_ _b\"></span>elaboradas <span class=\"_ _b\"></span>de a<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>uerdo <span class=\"_ _b\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>Normas In<span class=\"_ _b\"></span>te<span class=\"_ _1\"></span>rnacionales <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Informaci\u00f3n F<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nanciera, 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>a<span class=\"_ _1\"></span>lternativas <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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-370": {
   "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=\"_ _a\"></span>cu<span class=\"_ _1\"></span>entas <span class=\"_ _a\"></span>anuales <span class=\"_ _a\"></span>consolidadas <span class=\"_ _7\"></span>del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _7\"></span>anual <span class=\"_ _a\"></span>terminado <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>diciembre <span class=\"_ _7\"></span>de 20<span class=\"ls0\">24<span class=\"ls16\">, </span>ya q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e ninguna d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> las n<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>rmas, interpretaciones o <span class=\"_ _b\"></span>modificaciones que son aplicables <span class=\"_ _b\"></span>por primera vez en<span class=\"_ _0\"></span> </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=\"_ _b\"></span>e<span class=\"_ _1\"></span> ejercicio<span class=\"_ _1\"></span> El Grupo ti<span class=\"_ _b\"></span>en<span class=\"_ _1\"></span>e la <span class=\"_ _b\"></span>intenci\u00f3n de adoptar <span class=\"_ _b\"></span>las normas, inter<span class=\"_ _0\"></span>pretaciones y <span class=\"_ _0\"></span>modificaciones emitid<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>s por <span class=\"_ _b\"></span>el IASB, que<span class=\"_ _b\"></span> no <span class=\"_ _6\"></span>son <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>aplicaci\u00f3n <span class=\"_ _6\"></span>obligatoria <span class=\"_ _7\"></span>en <span class=\"_ _6\"> </span>la <span class=\"_ _6\"></span>Uni\u00f3n <span class=\"_ _7\"></span>Eu<span class=\"_ _1\"></span>ropea <span class=\"_ _7\"></span>a <span class=\"_ _6\"> </span>la <span class=\"_ _7\"></span>fec<span class=\"_ _1\"></span>ha <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>formulaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>stas <span class=\"_ _7\"></span>cuentas <span class=\"_ _6\"></span>anuales consolidadas, <span class=\"_ _1\"></span>cuando <span class=\"_ _1\"></span>entren <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>vigor, <span class=\"_ _1\"></span>si <span class=\"_ _a\"></span>le <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>aplicables. <span class=\"_ _1\"></span>Aunque <span class=\"_ _1\"></span>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 <span class=\"_ _7\"></span>impacto <span class=\"_ _a\"></span>significativo <span class=\"_ _7\"></span>sobre <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>cuentas <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>nuales <span class=\"_ _a\"></span>consolidadas<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>excepci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _a\"></span>impactos <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>pudieran derivarse <span class=\"_ _b\"></span>de l<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>NIIF <span class=\"_ _0\"></span>18 <span class=\"_ _b\"></span>Presentaci\u00f3n e<span class=\"_ _b\"></span> informaci\u00f3n <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>revelar <span class=\"_ _b\"></span>en lo<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>estados <span class=\"_ _0\"></span>financieros <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>de a<span class=\"_ _0\"></span>cuerdo <span class=\"_ _b\"></span>al IAS<span class=\"_ _0\"></span>B entrar\u00eda en<span class=\"_ _0\"></span> ap<span class=\"_ _0\"></span>licaci\u00f3n <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>ara <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>ejercicios iniciados <span class=\"_ _b\"></span>el 1 <span class=\"_ _b\"></span>de enero <span class=\"_ _b\"></span>de 2027, <span class=\"_ _b\"></span>pero que <span class=\"_ _b\"></span>est\u00e1 pen<span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>iente d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>adopci\u00f3n y de aplicaci\u00f3n por la U.E<span class=\"ls16\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-371": {
   "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=\"_ _1\"></span><span class=\"ls16\">. <span class=\"_ _1\"></span></span>Las<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>operaciones <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>extranjero <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>reg<span class=\"_ _1\"></span>istran <span class=\"_ _a\"></span>de conformidad con las pol\u00edticas establecidas en la Nota <span class=\"ls11\">3.</span>r.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "2.2 Principios de consolidaci\u00f3n a) <span class=\"_ _e\"> </span> Entidades dependientes  <span class=\"_ _13\"> </span><span class=\"ffa\">Se consideran \u201cEntidades dependientes\u201d aqu<span class=\"_ _1\"></span></span>ellas que est\u00e1n bajo control de<span class=\"_ _1\"></span> la Sociedad dominante. El Grupo controla <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>entidad c<span class=\"_ _1\"></span>uando <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>exposici\u00f3n <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>derechos <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>rentabilidades <span class=\"_ _1\"></span>variables <span class=\"_ _1\"></span>por su<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>articipaci\u00f3n en la <span class=\"_ _9\"> </span>e<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>tidad <span class=\"_ _6\"></span>y <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>capacidad <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>influir <span class=\"_ _9\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"> </span>esas <span class=\"_ _9\"> </span>rentabilidades<span class=\"_ _b\"></span> <span class=\"_ _9\"> </span>por <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _6\"></span>poder <span class=\"_ _9\"> </span>s<span class=\"_ _0\"></span>obre <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=\"_ _1\"></span> <span class=\"_ _6\"> </span>transmiti\u00f3<span class=\"_ _1\"></span> <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=\"_ _1\"></span>   <span class=\"_ _13\"> </span>Las empresas <span class=\"_ _b\"></span>qu<span class=\"_ _1\"></span>e for<span class=\"_ _0\"></span>man parte de<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Grupo <span class=\"_ _b\"></span>Azkoyen a<span class=\"_ _1\"></span> 31 de<span class=\"_ _b\"></span> diciembre de 2025 <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> 2024 <span class=\"_ _b\"></span>est\u00e1n detallad<span class=\"ls19\">as<span class=\"_ _1\"></span></span> en lo<span class=\"_ _b\"></span>s 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=\"_ _b\"></span>o<span class=\"_ _1\"></span>ciedad <span class=\"_ _6\"> </span>dominante <span class=\"_ _9\"> </span>por<span class=\"_ _b\"></span> aplicaci\u00f3n <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>m\u00e9todo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>integraci\u00f3n <span class=\"_ _e\"> </span>global. <span class=\"_ _e\"> </span>Consecuentemente, <span class=\"_ _e\"> </span>todos <span class=\"_ _e\"> </span>los <span class=\"_ _f\"> </span>s<span class=\"_ _1\"></span>aldos <span class=\"_ _f\"> </span>y <span class=\"_ _e\"> </span>e<span class=\"_ _1\"></span>fectos <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>las transacciones e<span class=\"_ _1\"></span>fectuadas entre <span class=\"_ _1\"></span>las sociedades <span class=\"_ _1\"></span>consolidadas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>que s<span class=\"_ _1\"></span>on significativos <span class=\"_ _1\"></span>han si<span class=\"_ _1\"></span>do eliminados <span class=\"_ _1\"></span>en el proceso de consolidaci\u00f3n.   <span class=\"_ _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>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>so<span class=\"_ _1\"></span>ciedade<span class=\"_ _0\"></span>s dependientes para adaptar las pol\u00edticas contables utilizadas <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> las que utiliza el Grupo.<span class=\"_ _1\"></span>  <span class=\"_ _13\"> </span>En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>momento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la a<span class=\"_ _b\"></span>dquis<span class=\"_ _1\"></span>ici\u00f3n <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>sociedad <span class=\"_ _b\"></span>dependiente, <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>pasivos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>pasivos <span class=\"_ _b\"></span>contingentes se <span class=\"_ _a\"></span>calculan <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _1\"></span>valores <span class=\"_ _a\"></span>razonables <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n. <span class=\"_ _1\"></span>Cualquier <span class=\"_ _a\"></span>exceso <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>coste <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>adquisici\u00f3n, con <span class=\"_ _6\"></span>respecto <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>participaci\u00f3n <span class=\"_ _7\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>valores<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>razonables <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>netos <span class=\"_ _7\"></span>identificables <span class=\"_ _6\"> </span>adquiridos, <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e reconoce <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>fondo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>comercio<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>(salvo <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ca<span class=\"_ _1\"></span>so <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _7\"></span>o <span class=\"_ _a\"></span>ventas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>participaciones<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>adicionales que <span class=\"_ _1\"></span>no <span class=\"_ _a\"></span>otorguen <span class=\"_ _1\"></span>ni <span class=\"_ _a\"></span>quiten <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>contro<span class=\"_ _1\"></span>l <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>defe<span class=\"_ _1\"></span>cto <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. <span class=\"_ _1\"></span> La <span class=\"_ _b\"></span>consolidaci\u00f3n d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>resul<span class=\"_ _1\"></span>tados <span class=\"_ _b\"></span>generados <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ociedades <span class=\"_ _b\"></span>adquiridas <span class=\"_ _b\"></span>en u<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>ejercicio <span class=\"_ _b\"></span>se r<span class=\"_ _b\"></span>ealiz<span class=\"_ _1\"></span>a <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 <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>ejercicio <span class=\"_ _6\"></span>2025 <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>2024<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>no <span class=\"_ _6\"> </span>se <span class=\"_ _9\"> </span>h<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>pro<span class=\"_ _1\"></span>ducido <span class=\"_ _6\"></span>cambios <span class=\"_ _7\"></span>en <span class=\"_ _9\"> </span>l<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>co<span class=\"_ _1\"></span>mposici\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _6\"> </span>Grup<span class=\"_ _1\"></span>o, <span class=\"_ _6\"></span>adicionales <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los indicados en la Nota 1. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-438": {
   "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=\"_ _a\"></span>. <span class=\"_ _1\"></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>mp<span class=\"_ _1\"></span>ortes <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 adquisici\u00f3n conforme a la NIIF 3,<span class=\"_ _b\"></span> e<span class=\"_ _1\"></span>ntre otras <span class=\"_ _b\"></span>cosas, <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>a<span class=\"ffa\">ctivos <span class=\"_ _b\"></span>adquiridos <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pasivos <span class=\"_ _c\"></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=\"_ _b\"></span>o <span class=\"_ _b\"></span>el <span class=\"_ _c\"></span>\u201cFondo </span>de <span class=\"_ _a\"></span>comercio\u201d <span class=\"_ _7\"></span>resultante <span class=\"_ _a\"></span>(Nota <span class=\"_ _7\"></span><span class=\"ff3\">4). <span class=\"_ _7\"></span>La <span class=\"_ _a\"></span>enmienda <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>NIIF <span class=\"_ _a\"></span>3 <span class=\"_ _7\"></span></span>\u2013<span class=\"ff3\"> <span class=\"_ _a\"></span>Def<span class=\"_ _1\"></span>inici\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _a\"></span>Negocio <span class=\"_ _7\"></span>aclara <span class=\"_ _a\"></span>que, <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>ser </span>considerado un nego<span class=\"_ _0\"></span>cio, un <span class=\"_ _0\"></span>conjunto integrado d<span class=\"_ _0\"></span>e actividades y <span class=\"_ _b\"></span>activos debe 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=\"_ _2a\"> </span>   <span class=\"_ _13\"> </span><span class=\"ff8\">Fondo de comercio<span class=\"_ _2a\"> </span></span>El <span class=\"_ _7\"></span>fondo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>comercio <span class=\"_ _a\"></span>generado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>consolidaci\u00f3n <span class=\"_ _7\"></span>representa <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>exceso <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>coste <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>sobre <span class=\"_ _7\"></span>la participaci\u00f3n  del  Grupo  en  el  v<span class=\"_ _1\"></span>alor  razonable  de  los  activos  y  pasivos  identificables  de  una<span class=\"_ _1\"></span>  sociedad dependiente o entidad controlada conjuntamente en la fecha de adquisici\u00f3n.<span class=\"_ _2a\"> </span>   <span class=\"_ _13\"> </span>Las <span class=\"_ _9\"> </span>difer<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>ncias <span class=\"_ _6\"> </span>positivas <span class=\"_ _9\"> </span>entr<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>coste <span class=\"_ _6\"></span>de <span class=\"_ _6\"> </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=\"_ _6\"> </span>e<span class=\"_ _1\"></span>ntidades <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>ajusta<span class=\"_ _1\"></span>dos <span class=\"_ _d\"> </span>en  l<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>fecha  de <span class=\"_ _8\"> </span>p<span class=\"_ _1\"></span>rimera consolidaci\u00f3n, se imputan de la siguiente forma:<span class=\"_ _2a\"> </span> 1.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Si son a<span class=\"_ _0\"></span>signables a e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ementos patrimoniales <span class=\"_ _b\"></span>concretos de las <span class=\"_ _0\"></span>sociedades adquirida<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>, aumentando e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> valor<span class=\"_ _b\"></span> </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>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>balances <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>cuyo <span class=\"_ _1\"></span>tratamiento <span class=\"_ _1\"></span>contable sea similar al de los mismos activos (pasivos) del Grupo: amortizaci\u00f3n, <span class=\"_ _0\"></span>devengo, etc.<span class=\"_ _2a\"> </span><span class=\"_ _1\"></span> 2.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Si <span class=\"_ _1\"></span>son <span class=\"_ _a\"></span>asignables <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>unos <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ntangibles <span class=\"_ _1\"></span>concretos, <span class=\"_ _1\"></span>reconoci\u00e9ndolos <span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>pl\u00edcitamente <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>balance <span class=\"_ _1\"></span>de </span>situaci\u00f3n <span class=\"_ _8\"> </span>consolidado <span class=\"_ _8\"> </span>siempre <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>razonable <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>fecha <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>adquisici\u00f3n <span class=\"_ _8\"> </span>pueda <span class=\"_ _8\"> </span>determinarse fiablemente.  3.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Las <span class=\"_ _1\"></span>diferencias <span class=\"_ _a\"></span>restantes <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>registran <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>fondo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>comercio, <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>asigna <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _a\"></span>o <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _a\"></span>unidades </span>generadoras de efectivo espec\u00edficas.  <span class=\"_ _13\"> </span>Los fon<span class=\"_ _0\"></span>dos de<span class=\"_ _b\"></span> comercio <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>\u00f3lo s<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> reg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>stran <span class=\"_ _b\"></span>cuando han <span class=\"_ _b\"></span>sido adquiridos <span class=\"_ _b\"></span>a t\u00edtulo <span class=\"_ _b\"></span>oneroso y<span class=\"_ _b\"></span> representan, <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _b\"></span>tanto, 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=\"_ _a\"></span>, <span class=\"_ _a\"></span>mino<span class=\"_ _1\"></span>rad<span class=\"ls11\">o <span class=\"_ _7\"></span></span>-en <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _7\"></span>caso- <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>los deterioros  de  su <span class=\"_ _d\"> </span>valor  conta<span class=\"_ _0\"></span>ble  respecto  de <span class=\"_ _d\"> </span>su  valor  re<span class=\"_ _0\"></span>cuperable<span class=\"_ _1\"></span>.  El  Grupo <span class=\"_ _d\"> </span>Azkoyen  realiza  de <span class=\"_ _d\"> </span>forma sistem\u00e1tica <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>an\u00e1lisis <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>u <span class=\"_ _9\"> </span>re<span class=\"_ _1\"></span>cuperabilidad <span class=\"_ _8\"> </span>al  cierre <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>cada<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>ejercicio, <span class=\"_ _8\"> </span>o<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ocasiones <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>que <span class=\"_ _8\"> </span>los acontecimientos o los cambios de circunstancias indican que podr\u00eda haberse deteriorado <span class=\"_ _1\"></span>(Nota 4<span class=\"ls14\">).<span class=\"_ _2a\"> </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>mino<span class=\"_ _1\"></span>rado 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>impuestos <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>recogen <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>dinero <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>tiempo <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>riesgos <span class=\"_ _b\"></span>aso<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ados <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _c\"></span>u<span class=\"_ _1\"></span>nidad <span class=\"_ _b\"></span>generadora de <span class=\"_ _b\"></span>efectivo. <span class=\"_ _b\"></span>Las tas<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>crecimiento <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>variaciones <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>precios <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>basan <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>previsiones <span class=\"_ _b\"></span>internas y sectoriales y la experiencia y expectativas futuras, respecti<span class=\"_ _0\"></span>vamente.<span class=\"_ _2a\"> </span><span class=\"_ _1\"></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=\"_ _b\"></span>de 5 <span class=\"_ _b\"></span>a\u00f1os (que <span class=\"_ _b\"></span>utilizan las <span class=\"_ _b\"></span>hi<span class=\"_ _1\"></span>p\u00f3tesis <span class=\"_ _b\"></span>sob<span class=\"_ _1\"></span>re <span class=\"_ _b\"></span>cambios en <span class=\"_ _b\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>precios de 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=\"_ _b\"></span>ap<span class=\"_ _1\"></span>robados <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>igor) <span class=\"_ _b\"></span>y la <span class=\"_ _b\"></span>consideraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>un val<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>res<span class=\"_ _1\"></span>idual <span class=\"_ _b\"></span>calculado <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _b\"></span>una tasa <span class=\"_ _b\"></span>de c<span class=\"_ _1\"></span>recimiento sustentada.  A <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>artir <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>proyecciones<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>realizadas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>un <span class=\"_ _7\"></span>periodo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>5 <span class=\"_ _7\"></span>a\u00f1os, <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>calcula <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>flujo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>aja normalizado, al considerarse que a partir de esa fecha se ha<span class=\"_ _b\"></span>b<span class=\"_ _1\"></span>r\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=\"_ _b\"></span>n<span class=\"_ _1\"></span>te,  igualando  amortizaciones <span class=\"_ _d\"> </span>e  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=\"_ _2a\"> </span>Coffee &amp; Vending Systems (en la que se incluye UGE Coffetek) - <span class=\"_ _2\"> </span>M\u00e1quinas espresso tradicionales de caf\u00e9 premium (UGE Ascaso Factory)<span class=\"_ _2a\"> </span>- <span class=\"_ _2\"> </span>Retail y medios de pagos industriales - <span class=\"_ _2\"> </span>Medios de pago para m\u00e1quinas de vending (UGE Coges)<span class=\"_ _2a\"> </span> - <span class=\"_ _2\"> </span>Conectividad y soluciones IoT en medios de pago digitales y <span class=\"_ _0\"></span>telemetr\u00eda (<span class=\"_ _1\"></span>UGE SIA Vendon) - <span class=\"_ _2\"> </span>Time &amp; Security (UGE Primion) Para todas las unidades generadoras de efectivo los par\u00e1metros m\u00e1s relevante<span class=\"_ _0\"></span>s son:<span class=\"_ _2a\"> </span><span class=\"_ _1\"></span> \u2212<span class=\"ff3\"> <span class=\"_ _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>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=\"_ _2a\"> </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 <span class=\"_ _8\"> </span>neto  e<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>libros <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _8\"> </span>activo,  se <span class=\"_ _8\"> </span>registra <span class=\"_ _d\"> </span>la correspondiente <span class=\"_ _9\"> </span>p\u00e9rdida <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>deterioro <span class=\"_ _9\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>cargo <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>\u201cDeterioro <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>resultado <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>enajenaciones <span class=\"_ _9\"> </span>de inmovilizado <span class=\"_ _1\"></span><span class=\"ffa\">\u2013</span> <span class=\"_ _1\"></span><span class=\"ffa\">Deterioro <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>inmovilizado\u201d <span class=\"_ _1\"></span></span><span class=\"ls11\"></span><span class=\"ls11\">de <span class=\"_ _1\"></span></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>consolidada, <span class=\"_ _1\"></span>dado <span class=\"_ _1\"></span>que, <span class=\"_ _1\"></span>tal <span class=\"_ _1\"></span>y como se determina en NIIF 3, los fondos de comercio no son objeto de amortizaci\u00f3n.<span class=\"_ _2a\"> </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>momento de <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>enajenaci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>una s<span class=\"_ _b\"></span>oc<span class=\"_ _1\"></span>iedad <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>pendiente,<span class=\"_ _1\"></span> el <span class=\"_ _b\"></span>importe atribuibl<span class=\"_ _0\"></span>e del <span class=\"_ _b\"></span>fondo de <span class=\"_ _b\"></span>comercio 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=\"_ _b\"></span>dici<span class=\"_ _1\"></span>embre de <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5 y 2024, l<span class=\"_ _b\"></span>os<span class=\"_ _1\"></span> fondos <span class=\"_ _b\"></span>de comercio son b\u00e1sicamente los <span class=\"_ _b\"></span>surgidos<span class=\"_ _1\"></span> e<span class=\"_ _b\"></span>n las adquisiciones de <span class=\"_ _b\"></span>Coges<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>S.p.A. <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>200<span class=\"_ _1\"></span>5, <span class=\"_ _b\"></span>Coffetek, Lt<span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>. <span class=\"_ _b\"></span>y S<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>bgrupo <span class=\"_ _b\"></span>Primion <span class=\"_ _b\"></span>en 2<span class=\"_ _b\"></span>0<span class=\"_ _1\"></span>08, <span class=\"_ _b\"></span>y Asca<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>o, <span class=\"_ _b\"></span>S.L.U. <span class=\"ls15\">y <span class=\"_ _b\"></span><span class=\"ls0\">SIA <span class=\"_ _b\"></span>Vendon <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b\"></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.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-428": {
   "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=\"_ _a\"></span>. <span class=\"_ _1\"></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>mp<span class=\"_ _1\"></span>ortes <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 adquisici\u00f3n conforme a la NIIF 3,<span class=\"_ _b\"></span> e<span class=\"_ _1\"></span>ntre otras <span class=\"_ _b\"></span>cosas, <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>a<span class=\"ffa\">ctivos <span class=\"_ _b\"></span>adquiridos <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pasivos <span class=\"_ _c\"></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=\"_ _b\"></span>o <span class=\"_ _b\"></span>el <span class=\"_ _c\"></span>\u201cFondo </span>de <span class=\"_ _a\"></span>comercio\u201d <span class=\"_ _7\"></span>resultante <span class=\"_ _a\"></span>(Nota <span class=\"_ _7\"></span><span class=\"ff3\">4). <span class=\"_ _7\"></span>La <span class=\"_ _a\"></span>enmienda <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>NIIF <span class=\"_ _a\"></span>3 <span class=\"_ _7\"></span></span>\u2013<span class=\"ff3\"> <span class=\"_ _a\"></span>Def<span class=\"_ _1\"></span>inici\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _a\"></span>Negocio <span class=\"_ _7\"></span>aclara <span class=\"_ _a\"></span>que, <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>ser </span>considerado un nego<span class=\"_ _0\"></span>cio, un <span class=\"_ _0\"></span>conjunto integrado d<span class=\"_ _0\"></span>e actividades y <span class=\"_ _b\"></span>activos debe 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=\"_ _2a\"> </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=\"ffa\">la <span class=\"_ _1\"></span>asignaci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>\u201cPPA\u201d<span class=\"_ _1\"></span></span> <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as 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=\"_ _7\"></span><span class=\"ls18\">y <span class=\"_ _a\"></span><span class=\"ls19\">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=\"_ _b\"></span>cada <span class=\"_ _0\"></span>proyecto. <span class=\"_ _b\"></span>Cuando <span class=\"_ _b\"></span>la evoluci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>proyecto <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>negativa <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=\"_ _b\"></span>fi<span class=\"_ _1\"></span>nanciaci\u00f3n para ser llevados a t\u00e9rmino efectivo, se ap<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ica su importe \u00ednt<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>gro 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=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-372": {
   "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=\"_ _a\"></span>. <span class=\"_ _1\"></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>mp<span class=\"_ _1\"></span>ortes <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 adquisici\u00f3n conforme a la NIIF 3,<span class=\"_ _b\"></span> e<span class=\"_ _1\"></span>ntre otras <span class=\"_ _b\"></span>cosas, <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>a<span class=\"ffa\">ctivos <span class=\"_ _b\"></span>adquiridos <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pasivos <span class=\"_ _c\"></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=\"_ _b\"></span>o <span class=\"_ _b\"></span>el <span class=\"_ _c\"></span>\u201cFondo </span>de <span class=\"_ _a\"></span>comercio\u201d <span class=\"_ _7\"></span>resultante <span class=\"_ _a\"></span>(Nota <span class=\"_ _7\"></span><span class=\"ff3\">4). <span class=\"_ _7\"></span>La <span class=\"_ _a\"></span>enmienda <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>NIIF <span class=\"_ _a\"></span>3 <span class=\"_ _7\"></span></span>\u2013<span class=\"ff3\"> <span class=\"_ _a\"></span>Def<span class=\"_ _1\"></span>inici\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _a\"></span>Negocio <span class=\"_ _7\"></span>aclara <span class=\"_ _a\"></span>que, <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>ser </span>considerado un nego<span class=\"_ _0\"></span>cio, un <span class=\"_ _0\"></span>conjunto integrado d<span class=\"_ _0\"></span>e actividades y <span class=\"_ _b\"></span>activos debe 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=\"_ _2a\"> </span> b)<span class=\"ls0\"> <span class=\"_ _f\"> </span>Otros activos intangibles </span>Son <span class=\"_ _1\"></span>activos no <span class=\"_ _1\"></span>monetarios id<span class=\"_ _1\"></span>entificables, aunque <span class=\"_ _1\"></span>sin a<span class=\"_ _1\"></span>pariencia f\u00edsica, <span class=\"_ _1\"></span>que surgen <span class=\"_ _1\"></span>como c<span class=\"_ _1\"></span>onsecuencia 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=\"_ _a\"></span>contablemente aquellos  cuyo  coste  p<span class=\"_ _1\"></span>uede  estimarse  de  manera <span class=\"_ _11\"> </span>razonablemente  objetiva  y  de  los  que <span class=\"_ _11\"> </span>las  entidades consolidadas estiman probable obtener en el futuro benefici<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>s econ\u00f3micos.<span class=\"_ _1\"></span> Los activos intangibles se reconocen inicialmente por su coste de adquis<span class=\"_ _0\"></span>ici\u00f3n o producci\u00f3n <span class=\"_ _1\"></span>(o valor razonable en <span class=\"_ _f\"> </span>combinaciones <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>negoc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>o) <span class=\"_ _f\"> </span>y, <span class=\"_ _f\"> </span>posteriormente, <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>valoran <span class=\"_ _11\"> </span>a <span class=\"_ _f\"> </span>su <span class=\"_ _f\"> </span>coste <span class=\"_ _11\"> </span>menos, <span class=\"_ _f\"> </span>seg\u00fan <span class=\"_ _f\"> </span>proceda, <span class=\"_ _f\"> </span>su correspondiente amortizaci\u00f3n acumulada y las p\u00e9rdidas por deterioro que hayan experimentado.<span class=\"_ _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=\"_ _b\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff3\">Deterioro <span class=\"_ _b\"></span>y resultado <span class=\"_ _b\"></span>po<span class=\"_ _1\"></span>r en<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>jenaciones d<span class=\"_ _b\"></span>e inmovilizado <span class=\"ffa\">\u2013</span> Deterioro <span class=\"_ _b\"></span>del inmovilizado<span class=\"ffa\">\u201d de <span class=\"_ _b\"></span>la 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=\"_ _6\"></span>registradas <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>ejercicios anteriores, son similares a los aplicados para los activos materiales (<span class=\"_ _1\"></span>Nota <span class=\"ls11\">3.</span>f<span class=\"ls14\">).<span class=\"_ _2a\"> </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=\"_ _2a\"> </span> Aplicaciones inform\u00e1ticas  <span class=\"_ _13\"> </span>Las <span class=\"_ _11\"> </span>aplicaciones  inform\u00e1ticas <span class=\"_ _11\"> </span>pueden  es<span class=\"_ _1\"></span>tar  contenidas <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>un  activo <span class=\"_ _11\"> </span>material <span class=\"_ _11\"> </span>o  tener <span class=\"_ _11\"> </span>sustancia <span class=\"_ _11\"> </span>f\u00edsica, incorporando por tanto <span class=\"_ _0\"></span>elementos tangibles e intangi<span class=\"_ _0\"></span>bles. Estos activos se <span class=\"_ _b\"></span>reconocen como activo material e<span class=\"_ _b\"></span>n el <span class=\"_ _10\"> </span>caso <span class=\"_ _e\"> </span>de <span class=\"_ _10\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _10\"> </span>for<span class=\"_ _0\"></span>men <span class=\"_ _e\"> </span>p<span class=\"_ _1\"></span>arte <span class=\"_ _e\"> </span>in<span class=\"_ _1\"></span>tegral <span class=\"_ _e\"> </span>del <span class=\"_ _10\"> </span>activo <span class=\"_ _10\"> </span>material <span class=\"_ _e\"> </span>vinculado <span class=\"_ _10\"> </span>siendo <span class=\"_ _e\"> </span>indispensables <span class=\"_ _10\"> </span>par<span class=\"_ _0\"></span>a <span class=\"_ _10\"> </span>s<span class=\"_ _b\"></span>u funcionamiento.<span class=\"_ _2a\"> </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=\"ls18\">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<span class=\"_ _1\"></span> clientes se cuenta con un grado de control su<span class=\"_ _1\"></span>ficiente sobre <span class=\"_ _b\"></span>los <span class=\"_ _c\"></span>beneficios <span class=\"_ _b\"></span>econ\u00f3micos <span class=\"_ _b\"></span>que <span class=\"_ _c\"></span>se <span class=\"_ _b\"></span>podr\u00e1n <span class=\"_ _c\"></span>derivar <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _c\"></span>m<span class=\"_ _1\"></span>ismos <span class=\"_ _c\"></span>y <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>\u00e9stos <span class=\"_ _c\"></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 (considerando s<span class=\"_ _1\"></span>u efecto <span class=\"_ _9\"> </span>fiscal) <span class=\"_ _9\"> </span>que <span class=\"_ _6\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>estima <span class=\"_ _6\"> </span>co<span class=\"_ _1\"></span>mo <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>importe <span class=\"_ _6\"> </span>que <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>entidad <span class=\"_ _9\"> </span>habr\u00eda <span class=\"_ _9\"> </span>pagado <span class=\"_ _6\"> </span>po<span class=\"_ _1\"></span>r <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>activo, <span class=\"_ _9\"> </span>en <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>fecha <span class=\"_ _9\"> </span>de adquisici\u00f3n, <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>transacci\u00f3n <span class=\"_ _a\"></span>entre <span class=\"_ _7\"></span>un <span class=\"_ _a\"></span>comprador <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>un <span class=\"_ _7\"></span>vendedor <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>nteresados <span class=\"_ _6\"> </span>y <span class=\"_ _7\"></span>debidamente <span class=\"_ _a\"></span>informados, que se realice en condiciones de independencia mutua teniendo en cuenta la mejor infor<span class=\"_ _0\"></span>maci\u00f3n disponible.<span class=\"_ _1\"></span> Investigaci\u00f3n y desarrollo  <span class=\"_ _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=\"ls11\">de<span class=\"ls0\"> proyectos de desarrollo qu<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> se reconocen (de </span></span>acuerdo con <span class=\"ls12\">las</span> NIIF) como tal si, y s\u00f3lo si, el Grupo puede demostrar todos los extremos siguientes:<span class=\"_ _2a\"> </span> - <span class=\"_ _2\"> </span>T\u00e9cnicamente, <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>posible <span class=\"_ _b\"></span>completar <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>producci\u00f3n <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>activo <span class=\"_ _c\"></span>intangible <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>pueda <span class=\"_ _b\"></span>estar <span class=\"_ _b\"></span>disponible para su utilizaci\u00f3n o su venta. - <span class=\"_ _2\"> </span>Su intenci\u00f3n de completar el activo intangible en cuesti\u00f3n, para usarlo o venderlo.<span class=\"_ _2a\"> </span> - <span class=\"_ _2\"> </span>Su capacidad para utilizar o vender el activo intangi<span class=\"_ _b\"></span>b<span class=\"_ _1\"></span>le. - <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 de<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ostrar la <span class=\"_ _b\"></span>existencia de un<span class=\"_ _b\"></span> mercado para la <span class=\"_ _b\"></span>producci\u00f3n que genere <span class=\"_ _b\"></span>el activo intangible o para el ac<span class=\"_ _1\"></span>tivo en s\u00ed, o bien, en el c<span class=\"_ _1\"></span>aso de que vaya a se<span class=\"_ _1\"></span>r utilizado internamente, la utilidad del mismo para la entidad.<span class=\"_ _2a\"> </span>La <span class=\"_ _d\"> </span>disponibilidad  d<span class=\"_ _0\"></span>e  los <span class=\"_ _8\"> </span>a<span class=\"_ _1\"></span>decuados  re<span class=\"_ _0\"></span>cursos  t\u00e9cnicos, <span class=\"_ _8\"> </span>financieros  o <span class=\"_ _d\"> </span>de  otro <span class=\"_ _d\"> </span>tipo, <span class=\"_ _d\"> </span>para  completar <span class=\"_ _d\"> </span>el desarrollo y para utilizar o vender el activo intangible. - <span class=\"_ _2\"> </span>Su <span class=\"_ _b\"></span>capacidad <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>medir <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>fiable, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>desembolso <span class=\"_ _b\"></span>atribuible <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>intangible <span class=\"_ _b\"></span>durante <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>desarrollo.<span class=\"_ _a\"></span> En el Grupo esto se cumple principalmente en el caso de determinados proyectos de desarrollo del Subg<span class=\"_ _1\"></span>rupo Primion.<span class=\"_ _2a\"> </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=\"ffa\">la <span class=\"_ _1\"></span>asignaci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>\u201cPPA\u201d<span class=\"_ _1\"></span></span> <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as 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=\"_ _7\"></span><span class=\"ls18\">y <span class=\"_ _a\"></span><span class=\"ls19\">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=\"_ _b\"></span>cada <span class=\"_ _0\"></span>proyecto. <span class=\"_ _b\"></span>Cuando <span class=\"_ _b\"></span>la evoluci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>proyecto <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>negativa <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=\"_ _b\"></span>fi<span class=\"_ _1\"></span>nanciaci\u00f3n para ser llevados a t\u00e9rmino efectivo, se ap<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ica su importe \u00ednt<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>gro 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=\"_ _2a\"> </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=\"_ _b\"></span>en<span class=\"_ _1\"></span>erado <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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "Fondo de comercio<span class=\"_ _2a\"> </span>El <span class=\"_ _7\"></span>fondo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>comercio <span class=\"_ _a\"></span>generado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>consolidaci\u00f3n <span class=\"_ _7\"></span>representa <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>exceso <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>coste <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>sobre <span class=\"_ _7\"></span>la participaci\u00f3n  del  Grupo  en  el  v<span class=\"_ _1\"></span>alor  razonable  de  los  activos  y  pasivos  identificables  de  una<span class=\"_ _1\"></span>  sociedad dependiente o entidad controlada conjuntamente en la fecha de adquisici\u00f3n.<span class=\"_ _2a\"> </span>Las <span class=\"_ _9\"> </span>difer<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>ncias <span class=\"_ _6\"> </span>positivas <span class=\"_ _9\"> </span>entr<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>coste <span class=\"_ _6\"></span>de <span class=\"_ _6\"> </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=\"_ _6\"> </span>e<span class=\"_ _1\"></span>ntidades <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>ajusta<span class=\"_ _1\"></span>dos <span class=\"_ _d\"> </span>en  l<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>fecha  de <span class=\"_ _8\"> </span>p<span class=\"_ _1\"></span>rimera consolidaci\u00f3n, se imputan de la siguiente forma:<span class=\"_ _2a\"> </span>1.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Si son a<span class=\"_ _0\"></span>signables a e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ementos patrimoniales <span class=\"_ _b\"></span>concretos de las <span class=\"_ _0\"></span>sociedades adquirida<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>, aumentando e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> valor<span class=\"_ _b\"></span> </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>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>balances <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>cuyo <span class=\"_ _1\"></span>tratamiento <span class=\"_ _1\"></span>contable sea similar al de los mismos activos (pasivos) del Grupo: amortizaci\u00f3n, <span class=\"_ _0\"></span>devengo, etc.<span class=\"_ _2a\"> </span>2.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Si <span class=\"_ _1\"></span>son <span class=\"_ _a\"></span>asignables <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>unos <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ntangibles <span class=\"_ _1\"></span>concretos, <span class=\"_ _1\"></span>reconoci\u00e9ndolos <span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>pl\u00edcitamente <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>balance <span class=\"_ _1\"></span>de </span>situaci\u00f3n <span class=\"_ _8\"> </span>consolidado <span class=\"_ _8\"> </span>siempre <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>razonable <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>fecha <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>adquisici\u00f3n <span class=\"_ _8\"> </span>pueda <span class=\"_ _8\"> </span>determinarse fiablemente.  3.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Las <span class=\"_ _1\"></span>diferencias <span class=\"_ _a\"></span>restantes <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>registran <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>fondo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>comercio, <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>asigna <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _a\"></span>o <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _a\"></span>unidades </span>generadoras de efectivo espec\u00edficas.  <span class=\"_ _13\"> </span>Los fon<span class=\"_ _0\"></span>dos de<span class=\"_ _b\"></span> comercio <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>\u00f3lo s<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> reg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>stran <span class=\"_ _b\"></span>cuando han <span class=\"_ _b\"></span>sido adquiridos <span class=\"_ _b\"></span>a t\u00edtulo <span class=\"_ _b\"></span>oneroso y<span class=\"_ _b\"></span> representan, <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _b\"></span>tanto, 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=\"_ _a\"></span>, <span class=\"_ _a\"></span>mino<span class=\"_ _1\"></span>rad<span class=\"ls11\">o <span class=\"_ _7\"></span></span>-en <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _7\"></span>caso- <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>los deterioros  de  su <span class=\"_ _d\"> </span>valor  conta<span class=\"_ _0\"></span>ble  respecto  de <span class=\"_ _d\"> </span>su  valor  re<span class=\"_ _0\"></span>cuperable<span class=\"_ _1\"></span>.  El  Grupo <span class=\"_ _d\"> </span>Azkoyen  realiza  de <span class=\"_ _d\"> </span>forma sistem\u00e1tica <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>an\u00e1lisis <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>u <span class=\"_ _9\"> </span>re<span class=\"_ _1\"></span>cuperabilidad <span class=\"_ _8\"> </span>al  cierre <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>cada<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>ejercicio, <span class=\"_ _8\"> </span>o<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ocasiones <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>que <span class=\"_ _8\"> </span>los acontecimientos o los cambios de circunstancias indican que podr\u00eda haberse deteriorado <span class=\"_ _1\"></span>(Nota 4<span class=\"ls14\">).<span class=\"_ _2a\"> </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>mino<span class=\"_ _1\"></span>rado 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>impuestos <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>recogen <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>dinero <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>tiempo <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>riesgos <span class=\"_ _b\"></span>aso<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ados <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _c\"></span>u<span class=\"_ _1\"></span>nidad <span class=\"_ _b\"></span>generadora de <span class=\"_ _b\"></span>efectivo. <span class=\"_ _b\"></span>Las tas<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>crecimiento <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>variaciones <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>precios <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>basan <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>previsiones <span class=\"_ _b\"></span>internas y sectoriales y la experiencia y expectativas futuras, respecti<span class=\"_ _0\"></span>vamente.<span class=\"_ _2a\"> </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=\"_ _b\"></span>de 5 <span class=\"_ _b\"></span>a\u00f1os (que <span class=\"_ _b\"></span>utilizan las <span class=\"_ _b\"></span>hi<span class=\"_ _1\"></span>p\u00f3tesis <span class=\"_ _b\"></span>sob<span class=\"_ _1\"></span>re <span class=\"_ _b\"></span>cambios en <span class=\"_ _b\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>precios de 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=\"_ _b\"></span>ap<span class=\"_ _1\"></span>robados <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>igor) <span class=\"_ _b\"></span>y la <span class=\"_ _b\"></span>consideraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>un val<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>res<span class=\"_ _1\"></span>idual <span class=\"_ _b\"></span>calculado <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _b\"></span>una tasa <span class=\"_ _b\"></span>de c<span class=\"_ _1\"></span>recimiento sustentada.  A <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>artir <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>proyecciones<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>realizadas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>un <span class=\"_ _7\"></span>periodo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>5 <span class=\"_ _7\"></span>a\u00f1os, <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>calcula <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>flujo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>aja normalizado, al considerarse que a partir de esa fecha se ha<span class=\"_ _b\"></span>b<span class=\"_ _1\"></span>r\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=\"_ _b\"></span>n<span class=\"_ _1\"></span>te,  igualando  amortizaciones <span class=\"_ _d\"> </span>e  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=\"_ _2a\"> </span>Coffee &amp; Vending Systems (en la que se incluye UGE Coffetek) - <span class=\"_ _2\"> </span>M\u00e1quinas espresso tradicionales de caf\u00e9 premium (UGE Ascaso Factory)<span class=\"_ _2a\"> </span>Retail y medios de pagos industriales - <span class=\"_ _2\"> </span>Medios de pago para m\u00e1quinas de vending (UGE Coges)<span class=\"_ _2a\"> </span>Conectividad y soluciones IoT en medios de pago digitales y <span class=\"_ _0\"></span>telemetr\u00eda (<span class=\"_ _1\"></span>UGE SIA Vendon) - <span class=\"_ _2\"> </span>Time &amp; Security (UGE Primion) Para todas las unidades generadoras de efectivo los par\u00e1metros m\u00e1s relevante<span class=\"_ _0\"></span>s son:<span class=\"_ _2a\"> </span>importe neto de la cifra de negocios, \u2212<span class=\"ff3\"> <span class=\"_ _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>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=\"_ _2a\"> </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 <span class=\"_ _8\"> </span>neto  e<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>libros <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _8\"> </span>activo,  se <span class=\"_ _8\"> </span>registra <span class=\"_ _d\"> </span>la correspondiente <span class=\"_ _9\"> </span>p\u00e9rdida <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>deterioro <span class=\"_ _9\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>cargo <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>\u201cDeterioro <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>resultado <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>enajenaciones <span class=\"_ _9\"> </span>de inmovilizado <span class=\"_ _1\"></span><span class=\"ffa\">\u2013</span> <span class=\"_ _1\"></span><span class=\"ffa\">Deterioro <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>inmovilizado\u201d <span class=\"_ _1\"></span></span><span class=\"ls11\"></span><span class=\"ls11\">de <span class=\"_ _1\"></span></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>consolidada, <span class=\"_ _1\"></span>dado <span class=\"_ _1\"></span>que, <span class=\"_ _1\"></span>tal <span class=\"_ _1\"></span>y como se determina en NIIF 3, los fondos de comercio no son objeto de amortizaci\u00f3n.<span class=\"_ _2a\"> </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>momento de <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>enajenaci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>una s<span class=\"_ _b\"></span>oc<span class=\"_ _1\"></span>iedad <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>pendiente,<span class=\"_ _1\"></span> el <span class=\"_ _b\"></span>importe atribuibl<span class=\"_ _0\"></span>e del <span class=\"_ _b\"></span>fondo de <span class=\"_ _b\"></span>comercio 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=\"_ _b\"></span>dici<span class=\"_ _1\"></span>embre de <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5 y 2024, l<span class=\"_ _b\"></span>os<span class=\"_ _1\"></span> fondos <span class=\"_ _b\"></span>de comercio son b\u00e1sicamente los <span class=\"_ _b\"></span>surgidos<span class=\"_ _1\"></span> e<span class=\"_ _b\"></span>n las adquisiciones de <span class=\"_ _b\"></span>Coges<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>S.p.A. <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>200<span class=\"_ _1\"></span>5, <span class=\"_ _b\"></span>Coffetek, Lt<span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>. <span class=\"_ _b\"></span>y S<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>bgrupo <span class=\"_ _b\"></span>Primion <span class=\"_ _b\"></span>en 2<span class=\"_ _b\"></span>0<span class=\"_ _1\"></span>08, <span class=\"_ _b\"></span>y Asca<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>o, <span class=\"_ _b\"></span>S.L.U. <span class=\"ls15\">y <span class=\"_ _b\"></span><span class=\"ls0\">SIA <span class=\"_ _b\"></span>Vendon <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>2022. </span></span>V\u00e9ase en la Nota 4 la informaci\u00f3n relativa a la evaluaci\u00f3n del riesgo de deterioro realiz<span class=\"_ _0\"></span>ada.<span class=\"_ _1\"></span> b)<span class=\"ls0\"> <span class=\"_ _f\"> </span>Otros activos intangibles </span> <span class=\"_ _13\"> </span>Son <span class=\"_ _1\"></span>activos no <span class=\"_ _1\"></span>monetarios id<span class=\"_ _1\"></span>entificables, aunque <span class=\"_ _1\"></span>sin a<span class=\"_ _1\"></span>pariencia f\u00edsica, <span class=\"_ _1\"></span>que surgen <span class=\"_ _1\"></span>como c<span class=\"_ _1\"></span>onsecuencia 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=\"_ _a\"></span>contablemente aquellos  cuyo  coste  p<span class=\"_ _1\"></span>uede  estimarse  de  manera <span class=\"_ _11\"> </span>razonablemente  objetiva  y  de  los  que <span class=\"_ _11\"> </span>las  entidades consolidadas estiman probable obtener en el futuro benefici<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>s econ\u00f3micos.<span class=\"_ _1\"></span> Los activos intangibles se reconocen inicialmente por su coste de adquis<span class=\"_ _0\"></span>ici\u00f3n o producci\u00f3n <span class=\"_ _1\"></span>(o valor razonable en <span class=\"_ _f\"> </span>combinaciones <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>negoc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>o) <span class=\"_ _f\"> </span>y, <span class=\"_ _f\"> </span>posteriormente, <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>valoran <span class=\"_ _11\"> </span>a <span class=\"_ _f\"> </span>su <span class=\"_ _f\"> </span>coste <span class=\"_ _11\"> </span>menos, <span class=\"_ _f\"> </span>seg\u00fan <span class=\"_ _f\"> </span>proceda, <span class=\"_ _f\"> </span>su correspondiente amortizaci\u00f3n acumulada y las p\u00e9rdidas por deterioro que hayan experimentado.<span class=\"_ _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=\"_ _b\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff3\">Deterioro <span class=\"_ _b\"></span>y resultado <span class=\"_ _b\"></span>po<span class=\"_ _1\"></span>r en<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>jenaciones d<span class=\"_ _b\"></span>e inmovilizado <span class=\"ffa\">\u2013</span> Deterioro <span class=\"_ _b\"></span>del inmovilizado<span class=\"ffa\">\u201d de <span class=\"_ _b\"></span>la 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=\"_ _6\"></span>registradas <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>ejercicios anteriores, son similares a los aplicados para los activos materiales (<span class=\"_ _1\"></span>Nota <span class=\"ls11\">3.</span>f<span class=\"ls14\">).<span class=\"_ _2a\"> </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=\"_ _2a\"> </span> Aplicaciones inform\u00e1ticas  <span class=\"_ _13\"> </span>Las <span class=\"_ _11\"> </span>aplicaciones  inform\u00e1ticas <span class=\"_ _11\"> </span>pueden  es<span class=\"_ _1\"></span>tar  contenidas <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>un  activo <span class=\"_ _11\"> </span>material <span class=\"_ _11\"> </span>o  tener <span class=\"_ _11\"> </span>sustancia <span class=\"_ _11\"> </span>f\u00edsica, incorporando por tanto <span class=\"_ _0\"></span>elementos tangibles e intangi<span class=\"_ _0\"></span>bles. Estos activos se <span class=\"_ _b\"></span>reconocen como activo material e<span class=\"_ _b\"></span>n el <span class=\"_ _10\"> </span>caso <span class=\"_ _e\"> </span>de <span class=\"_ _10\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _10\"> </span>for<span class=\"_ _0\"></span>men <span class=\"_ _e\"> </span>p<span class=\"_ _1\"></span>arte <span class=\"_ _e\"> </span>in<span class=\"_ _1\"></span>tegral <span class=\"_ _e\"> </span>del <span class=\"_ _10\"> </span>activo <span class=\"_ _10\"> </span>material <span class=\"_ _e\"> </span>vinculado <span class=\"_ _10\"> </span>siendo <span class=\"_ _e\"> </span>indispensables <span class=\"_ _10\"> </span>par<span class=\"_ _0\"></span>a <span class=\"_ _10\"> </span>s<span class=\"_ _b\"></span>u funcionamiento.<span class=\"_ _2a\"> </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=\"ls18\">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<span class=\"_ _1\"></span> clientes se cuenta con un grado de control su<span class=\"_ _1\"></span>ficiente sobre <span class=\"_ _b\"></span>los <span class=\"_ _c\"></span>beneficios <span class=\"_ _b\"></span>econ\u00f3micos <span class=\"_ _b\"></span>que <span class=\"_ _c\"></span>se <span class=\"_ _b\"></span>podr\u00e1n <span class=\"_ _c\"></span>derivar <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _c\"></span>m<span class=\"_ _1\"></span>ismos <span class=\"_ _c\"></span>y <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>\u00e9stos <span class=\"_ _c\"></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 (considerando s<span class=\"_ _1\"></span>u efecto <span class=\"_ _9\"> </span>fiscal) <span class=\"_ _9\"> </span>que <span class=\"_ _6\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>estima <span class=\"_ _6\"> </span>co<span class=\"_ _1\"></span>mo <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>importe <span class=\"_ _6\"> </span>que <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>entidad <span class=\"_ _9\"> </span>habr\u00eda <span class=\"_ _9\"> </span>pagado <span class=\"_ _6\"> </span>po<span class=\"_ _1\"></span>r <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>activo, <span class=\"_ _9\"> </span>en <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>fecha <span class=\"_ _9\"> </span>de adquisici\u00f3n, <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>transacci\u00f3n <span class=\"_ _a\"></span>entre <span class=\"_ _7\"></span>un <span class=\"_ _a\"></span>comprador <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>un <span class=\"_ _7\"></span>vendedor <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>nteresados <span class=\"_ _6\"> </span>y <span class=\"_ _7\"></span>debidamente <span class=\"_ _a\"></span>informados, que se realice en condiciones de independencia mutua teniendo en cuenta la mejor infor<span class=\"_ _0\"></span>maci\u00f3n disponible.<span class=\"_ _1\"></span> Investigaci\u00f3n y desarrollo  <span class=\"_ _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=\"ls11\">de<span class=\"ls0\"> proyectos de desarrollo qu<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> se reconocen (de </span></span>acuerdo con <span class=\"ls12\">las</span> NIIF) como tal si, y s\u00f3lo si, el Grupo puede demostrar todos los extremos siguientes:<span class=\"_ _2a\"> </span> T\u00e9cnicamente, <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>posible <span class=\"_ _b\"></span>completar <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>producci\u00f3n <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>activo <span class=\"_ _c\"></span>intangible <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>pueda <span class=\"_ _b\"></span>estar <span class=\"_ _b\"></span>disponible para su utilizaci\u00f3n o su venta. - <span class=\"_ _2\"> </span>Su intenci\u00f3n de completar el activo intangible en cuesti\u00f3n, para usarlo o venderlo.<span class=\"_ _2a\"> </span>Su capacidad para utilizar o vender el activo intangi<span class=\"_ _b\"></span>b<span class=\"_ _1\"></span>le. - <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 de<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ostrar la <span class=\"_ _b\"></span>existencia de un<span class=\"_ _b\"></span> mercado para la <span class=\"_ _b\"></span>producci\u00f3n que genere <span class=\"_ _b\"></span>el activo intangible o para el ac<span class=\"_ _1\"></span>tivo en s\u00ed, o bien, en el c<span class=\"_ _1\"></span>aso de que vaya a se<span class=\"_ _1\"></span>r utilizado internamente, la utilidad del mismo para la entidad.<span class=\"_ _2a\"> </span>- <span class=\"_ _2\"> </span>La <span class=\"_ _d\"> </span>disponibilidad  d<span class=\"_ _0\"></span>e  los <span class=\"_ _8\"> </span>a<span class=\"_ _1\"></span>decuados  re<span class=\"_ _0\"></span>cursos  t\u00e9cnicos, <span class=\"_ _8\"> </span>financieros  o <span class=\"_ _d\"> </span>de  otro <span class=\"_ _d\"> </span>tipo, <span class=\"_ _d\"> </span>para  completar <span class=\"_ _d\"> </span>el desarrollo y para utilizar o vender el activo intangible. - <span class=\"_ _2\"> </span>Su <span class=\"_ _b\"></span>capacidad <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>medir <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>fiable, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>desembolso <span class=\"_ _b\"></span>atribuible <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>intangible <span class=\"_ _b\"></span>durante <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>desarrollo.<span class=\"_ _a\"></span> En el Grupo esto se cumple principalmente en el caso de determinados proyectos de desarrollo del Subg<span class=\"_ _1\"></span>rupo Primion.<span class=\"_ _2a\"> </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=\"ffa\">la <span class=\"_ _1\"></span>asignaci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>\u201cPPA\u201d<span class=\"_ _1\"></span></span> <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as 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=\"_ _7\"></span><span class=\"ls18\">y <span class=\"_ _a\"></span><span class=\"ls19\">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=\"_ _b\"></span>cada <span class=\"_ _0\"></span>proyecto. <span class=\"_ _b\"></span>Cuando <span class=\"_ _b\"></span>la evoluci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>proyecto <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>negativa <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=\"_ _b\"></span>fi<span class=\"_ _1\"></span>nanciaci\u00f3n para ser llevados a t\u00e9rmino efectivo, se ap<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ica su importe \u00ednt<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>gro 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=\"_ _2a\"> </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=\"_ _b\"></span>en<span class=\"_ _1\"></span>erado <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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-373": {
   "value": "Fondo de comercio<span class=\"_ _2a\"> </span>El <span class=\"_ _7\"></span>fondo <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>comercio <span class=\"_ _a\"></span>generado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>consolidaci\u00f3n <span class=\"_ _7\"></span>representa <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>exceso <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>coste <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>sobre <span class=\"_ _7\"></span>la participaci\u00f3n  del  Grupo  en  el  v<span class=\"_ _1\"></span>alor  razonable  de  los  activos  y  pasivos  identificables  de  una<span class=\"_ _1\"></span>  sociedad dependiente o entidad controlada conjuntamente en la fecha de adquisici\u00f3n.<span class=\"_ _2a\"> </span>   <span class=\"_ _13\"> </span>Las <span class=\"_ _9\"> </span>difer<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>ncias <span class=\"_ _6\"> </span>positivas <span class=\"_ _9\"> </span>entr<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>coste <span class=\"_ _6\"></span>de <span class=\"_ _6\"> </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=\"_ _6\"> </span>e<span class=\"_ _1\"></span>ntidades <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>ajusta<span class=\"_ _1\"></span>dos <span class=\"_ _d\"> </span>en  l<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>fecha  de <span class=\"_ _8\"> </span>p<span class=\"_ _1\"></span>rimera consolidaci\u00f3n, se imputan de la siguiente forma:<span class=\"_ _2a\"> </span> 1.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Si son a<span class=\"_ _0\"></span>signables a e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ementos patrimoniales <span class=\"_ _b\"></span>concretos de las <span class=\"_ _0\"></span>sociedades adquirida<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>, aumentando e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> valor<span class=\"_ _b\"></span> </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>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>balances <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>cuyo <span class=\"_ _1\"></span>tratamiento <span class=\"_ _1\"></span>contable sea similar al de los mismos activos (pasivos) del Grupo: amortizaci\u00f3n, <span class=\"_ _0\"></span>devengo, etc.<span class=\"_ _2a\"> </span><span class=\"_ _1\"></span> 2.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Si <span class=\"_ _1\"></span>son <span class=\"_ _a\"></span>asignables <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>unos <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ntangibles <span class=\"_ _1\"></span>concretos, <span class=\"_ _1\"></span>reconoci\u00e9ndolos <span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>pl\u00edcitamente <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>balance <span class=\"_ _1\"></span>de </span>situaci\u00f3n <span class=\"_ _8\"> </span>consolidado <span class=\"_ _8\"> </span>siempre <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>razonable <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>fecha <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>adquisici\u00f3n <span class=\"_ _8\"> </span>pueda <span class=\"_ _8\"> </span>determinarse fiablemente.  3.<span class=\"ls0\"> <span class=\"_ _10\"> </span>Las <span class=\"_ _1\"></span>diferencias <span class=\"_ _a\"></span>restantes <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>registran <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>fondo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>comercio, <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>asigna <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _a\"></span>o <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _a\"></span>unidades </span>generadoras de efectivo espec\u00edficas.  <span class=\"_ _13\"> </span>Los fon<span class=\"_ _0\"></span>dos de<span class=\"_ _b\"></span> comercio <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>\u00f3lo s<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> reg<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>stran <span class=\"_ _b\"></span>cuando han <span class=\"_ _b\"></span>sido adquiridos <span class=\"_ _b\"></span>a t\u00edtulo <span class=\"_ _b\"></span>oneroso y<span class=\"_ _b\"></span> representan, <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _b\"></span>tanto, 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=\"_ _a\"></span>, <span class=\"_ _a\"></span>mino<span class=\"_ _1\"></span>rad<span class=\"ls11\">o <span class=\"_ _7\"></span></span>-en <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _7\"></span>caso- <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>los deterioros  de  su <span class=\"_ _d\"> </span>valor  conta<span class=\"_ _0\"></span>ble  respecto  de <span class=\"_ _d\"> </span>su  valor  re<span class=\"_ _0\"></span>cuperable<span class=\"_ _1\"></span>.  El  Grupo <span class=\"_ _d\"> </span>Azkoyen  realiza  de <span class=\"_ _d\"> </span>forma sistem\u00e1tica <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>an\u00e1lisis <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>u <span class=\"_ _9\"> </span>re<span class=\"_ _1\"></span>cuperabilidad <span class=\"_ _8\"> </span>al  cierre <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>cada<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>ejercicio, <span class=\"_ _8\"> </span>o<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ocasiones <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>que <span class=\"_ _8\"> </span>los acontecimientos o los cambios de circunstancias indican que podr\u00eda haberse deteriorado <span class=\"_ _1\"></span>(Nota 4<span class=\"ls14\">).<span class=\"_ _2a\"> </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>mino<span class=\"_ _1\"></span>rado 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>impuestos <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>recogen <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>dinero <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>tiempo <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>riesgos <span class=\"_ _b\"></span>aso<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ados <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _c\"></span>u<span class=\"_ _1\"></span>nidad <span class=\"_ _b\"></span>generadora de <span class=\"_ _b\"></span>efectivo. <span class=\"_ _b\"></span>Las tas<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>crecimiento <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>variaciones <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>precios <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>basan <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>previsiones <span class=\"_ _b\"></span>internas y sectoriales y la experiencia y expectativas futuras, respecti<span class=\"_ _0\"></span>vamente.<span class=\"_ _2a\"> </span><span class=\"_ _1\"></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=\"_ _b\"></span>de 5 <span class=\"_ _b\"></span>a\u00f1os (que <span class=\"_ _b\"></span>utilizan las <span class=\"_ _b\"></span>hi<span class=\"_ _1\"></span>p\u00f3tesis <span class=\"_ _b\"></span>sob<span class=\"_ _1\"></span>re <span class=\"_ _b\"></span>cambios en <span class=\"_ _b\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>precios de 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=\"_ _b\"></span>ap<span class=\"_ _1\"></span>robados <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>igor) <span class=\"_ _b\"></span>y la <span class=\"_ _b\"></span>consideraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>un val<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>res<span class=\"_ _1\"></span>idual <span class=\"_ _b\"></span>calculado <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _b\"></span>una tasa <span class=\"_ _b\"></span>de c<span class=\"_ _1\"></span>recimiento sustentada.  A <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>artir <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>proyecciones<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>realizadas <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>un <span class=\"_ _7\"></span>periodo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>5 <span class=\"_ _7\"></span>a\u00f1os, <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>calcula <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>flujo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>aja normalizado, al considerarse que a partir de esa fecha se ha<span class=\"_ _b\"></span>b<span class=\"_ _1\"></span>r\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=\"_ _b\"></span>n<span class=\"_ _1\"></span>te,  igualando  amortizaciones <span class=\"_ _d\"> </span>e  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=\"_ _2a\"> </span>Coffee &amp; Vending Systems (en la que se incluye UGE Coffetek) - <span class=\"_ _2\"> </span>M\u00e1quinas espresso tradicionales de caf\u00e9 premium (UGE Ascaso Factory)<span class=\"_ _2a\"> </span>- <span class=\"_ _2\"> </span>Retail y medios de pagos industriales - <span class=\"_ _2\"> </span>Medios de pago para m\u00e1quinas de vending (UGE Coges)<span class=\"_ _2a\"> </span> - <span class=\"_ _2\"> </span>Conectividad y soluciones IoT en medios de pago digitales y <span class=\"_ _0\"></span>telemetr\u00eda (<span class=\"_ _1\"></span>UGE SIA Vendon) - <span class=\"_ _2\"> </span>Time &amp; Security (UGE Primion) Para todas las unidades generadoras de efectivo los par\u00e1metros m\u00e1s relevante<span class=\"_ _0\"></span>s son:<span class=\"_ _2a\"> </span><span class=\"_ _1\"></span> \u2212<span class=\"ff3\"> <span class=\"_ _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>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=\"_ _2a\"> </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 <span class=\"_ _8\"> </span>neto  e<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>libros <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _8\"> </span>activo,  se <span class=\"_ _8\"> </span>registra <span class=\"_ _d\"> </span>la correspondiente <span class=\"_ _9\"> </span>p\u00e9rdida <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>deterioro <span class=\"_ _9\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>cargo <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>\u201cDeterioro <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>resultado <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>enajenaciones <span class=\"_ _9\"> </span>de inmovilizado <span class=\"_ _1\"></span><span class=\"ffa\">\u2013</span> <span class=\"_ _1\"></span><span class=\"ffa\">Deterioro <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>inmovilizado\u201d <span class=\"_ _1\"></span></span><span class=\"ls11\"></span><span class=\"ls11\">de <span class=\"_ _1\"></span></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>consolidada, <span class=\"_ _1\"></span>dado <span class=\"_ _1\"></span>que, <span class=\"_ _1\"></span>tal <span class=\"_ _1\"></span>y como se determina en NIIF 3, los fondos de comercio no son objeto de amortizaci\u00f3n.<span class=\"_ _2a\"> </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>momento de <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>enajenaci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>una s<span class=\"_ _b\"></span>oc<span class=\"_ _1\"></span>iedad <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>pendiente,<span class=\"_ _1\"></span> el <span class=\"_ _b\"></span>importe atribuibl<span class=\"_ _0\"></span>e del <span class=\"_ _b\"></span>fondo de <span class=\"_ _b\"></span>comercio 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=\"_ _b\"></span>dici<span class=\"_ _1\"></span>embre de <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5 y 2024, l<span class=\"_ _b\"></span>os<span class=\"_ _1\"></span> fondos <span class=\"_ _b\"></span>de comercio son b\u00e1sicamente los <span class=\"_ _b\"></span>surgidos<span class=\"_ _1\"></span> e<span class=\"_ _b\"></span>n las adquisiciones de <span class=\"_ _b\"></span>Coges<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>S.p.A. <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>200<span class=\"_ _1\"></span>5, <span class=\"_ _b\"></span>Coffetek, Lt<span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>. <span class=\"_ _b\"></span>y S<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>bgrupo <span class=\"_ _b\"></span>Primion <span class=\"_ _b\"></span>en 2<span class=\"_ _b\"></span>0<span class=\"_ _1\"></span>08, <span class=\"_ _b\"></span>y Asca<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>o, <span class=\"_ _b\"></span>S.L.U. <span class=\"ls15\">y <span class=\"_ _b\"></span><span class=\"ls0\">SIA <span class=\"_ _b\"></span>Vendon <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b\"></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.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "<span class=\"ls11\">de <span class=\"_ _1\"></span></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>consolidada, <span class=\"_ _1\"></span>dado <span class=\"_ _1\"></span>que, <span class=\"_ _1\"></span>tal <span class=\"_ _1\"></span>y como se determina en NIIF 3, los fondos de comercio no son objeto de amortizaci\u00f3n.<span class=\"_ _2a\"> </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=\"_ _2a\"> </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=\"ls18\">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<span class=\"_ _1\"></span> clientes se cuenta con un grado de control su<span class=\"_ _1\"></span>ficiente sobre <span class=\"_ _b\"></span>los <span class=\"_ _c\"></span>beneficios <span class=\"_ _b\"></span>econ\u00f3micos <span class=\"_ _b\"></span>que <span class=\"_ _c\"></span>se <span class=\"_ _b\"></span>podr\u00e1n <span class=\"_ _c\"></span>derivar <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _c\"></span>m<span class=\"_ _1\"></span>ismos <span class=\"_ _c\"></span>y <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>\u00e9stos <span class=\"_ _c\"></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=\"_ _2a\"> </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=\"ffa\">la <span class=\"_ _1\"></span>asignaci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>\u201cPPA\u201d<span class=\"_ _1\"></span></span> <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as 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=\"_ _7\"></span><span class=\"ls18\">y <span class=\"_ _a\"></span><span class=\"ls19\">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=\"_ _b\"></span>cada <span class=\"_ _0\"></span>proyecto. <span class=\"_ _b\"></span>Cuando <span class=\"_ _b\"></span>la evoluci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>proyecto <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>negativa <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=\"_ _b\"></span>fi<span class=\"_ _1\"></span>nanciaci\u00f3n para ser llevados a t\u00e9rmino efectivo, se ap<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ica su importe \u00ednt<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>gro 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=\"_ _2a\"> </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=\"_ _2a\"> </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 <span class=\"_ _1\"></span>se <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=\"_ _b\"></span>residual <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>fuera <span class=\"_ _b\"></span>superior <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>neto <span class=\"_ _b\"></span>contable, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>ese <span class=\"_ _b\"></span>momento <span class=\"_ _b\"></span>cesar\u00eda de <span class=\"_ _b\"></span>amortizar.<span class=\"_ _2a\"> </span>Las <span class=\"_ _1\"></span>dotaciones <span class=\"_ _a\"></span>anuales <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>conce<span class=\"_ _1\"></span>pto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ctivos <span class=\"_ _1\"></span>materiales <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>realizan <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntrapartid<span class=\"_ _b\"></span>a en <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>cuenta <span class=\"_ _b\"></span>de p\u00e9r<span class=\"_ _0\"></span>didas <span class=\"_ _b\"></span>y gan<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>ncias <span class=\"_ _b\"></span>consolidada <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>b\u00e1sicamente, <span class=\"_ _b\"></span>equiv<span class=\"_ _1\"></span>alen <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>los por<span class=\"_ _0\"></span>centajes <span class=\"_ _b\"></span>de a<span class=\"_ _0\"></span>mortizaci\u00f3n siguientes, <span class=\"_ _7\"></span>determinados <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>funci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _7\"></span>a\u00f1os <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>vida <span class=\"_ _a\"></span>\u00fatil<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>estimada, <span class=\"_ _a\"></span>co<span class=\"_ _1\"></span>mo <span class=\"_ _a\"></span>promedio, <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>diferentes elementos:<span class=\"_ _2a\"> </span>A\u00f1os de Vida \u00datil Edificios 2<span class=\"ls11\">0 </span><span class=\"ffa\">\u2013</span> <span class=\"ls19\">55</span> Instalaciones y maquinaria 7 <span class=\"ffa ls0\">\u2013<span class=\"ff3\"> </span></span>18<span class=\"ls0\"> </span>Mobiliario y equipo 5 <span class=\"ffa\">\u2013</span> <span class=\"ls11\">10</span> Utillaje 4 <span class=\"ffa ls0\">\u2013<span class=\"ff3\"> 7 </span></span>Veh\u00edculos 5 Equipo proceso de datos 4 - 5",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "Son <span class=\"_ _1\"></span>activos no <span class=\"_ _1\"></span>monetarios id<span class=\"_ _1\"></span>entificables, aunque <span class=\"_ _1\"></span>sin a<span class=\"_ _1\"></span>pariencia f\u00edsica, <span class=\"_ _1\"></span>que surgen <span class=\"_ _1\"></span>como c<span class=\"_ _1\"></span>onsecuencia 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=\"_ _a\"></span>contablemente aquellos  cuyo  coste  p<span class=\"_ _1\"></span>uede  estimarse  de  manera <span class=\"_ _11\"> </span>razonablemente  objetiva  y  de  los  que <span class=\"_ _11\"> </span>las  entidades consolidadas estiman probable obtener en el futuro benefici<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>s econ\u00f3micos.<span class=\"_ _1\"></span> Los activos intangibles se reconocen inicialmente por su coste de adquis<span class=\"_ _0\"></span>ici\u00f3n o producci\u00f3n <span class=\"_ _1\"></span>(o valor razonable en <span class=\"_ _f\"> </span>combinaciones <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>negoc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>o) <span class=\"_ _f\"> </span>y, <span class=\"_ _f\"> </span>posteriormente, <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>valoran <span class=\"_ _11\"> </span>a <span class=\"_ _f\"> </span>su <span class=\"_ _f\"> </span>coste <span class=\"_ _11\"> </span>menos, <span class=\"_ _f\"> </span>seg\u00fan <span class=\"_ _f\"> </span>proceda, <span class=\"_ _f\"> </span>su correspondiente amortizaci\u00f3n acumulada y las p\u00e9rdidas por deterioro que hayan experimentado.<span class=\"_ _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=\"_ _b\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff3\">Deterioro <span class=\"_ _b\"></span>y resultado <span class=\"_ _b\"></span>po<span class=\"_ _1\"></span>r en<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>jenaciones d<span class=\"_ _b\"></span>e inmovilizado <span class=\"ffa\">\u2013</span> Deterioro <span class=\"_ _b\"></span>del inmovilizado<span class=\"ffa\">\u201d de <span class=\"_ _b\"></span>la 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=\"_ _6\"></span>registradas <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>ejercicios anteriores, son similares a los aplicados para los activos materiales (<span class=\"_ _1\"></span>Nota <span class=\"ls11\">3.</span>f<span class=\"ls14\">).<span class=\"_ _2a\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-413": {
   "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=\"ls11\">de<span class=\"ls0\"> proyectos de desarrollo qu<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> se reconocen (de </span></span>acuerdo con <span class=\"ls12\">las</span> NIIF) como tal si, y s\u00f3lo si, el Grupo puede demostrar todos los extremos siguientes:<span class=\"_ _2a\"> </span>T\u00e9cnicamente, <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>posible <span class=\"_ _b\"></span>completar <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>producci\u00f3n <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>activo <span class=\"_ _c\"></span>intangible <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>pueda <span class=\"_ _b\"></span>estar <span class=\"_ _b\"></span>disponible para su utilizaci\u00f3n o su venta. - <span class=\"_ _2\"> </span>Su intenci\u00f3n de completar el activo intangible en cuesti\u00f3n, para usarlo o venderlo.<span class=\"_ _2a\"> </span>Su capacidad para utilizar o vender el activo intangi<span class=\"_ _b\"></span>b<span class=\"_ _1\"></span>le. - <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 de<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ostrar la <span class=\"_ _b\"></span>existencia de un<span class=\"_ _b\"></span> mercado para la <span class=\"_ _b\"></span>producci\u00f3n que genere <span class=\"_ _b\"></span>el activo intangible o para el ac<span class=\"_ _1\"></span>tivo en s\u00ed, o bien, en el c<span class=\"_ _1\"></span>aso de que vaya a se<span class=\"_ _1\"></span>r utilizado internamente, la utilidad del mismo para la entidad.<span class=\"_ _2a\"> </span>La <span class=\"_ _d\"> </span>disponibilidad  d<span class=\"_ _0\"></span>e  los <span class=\"_ _8\"> </span>a<span class=\"_ _1\"></span>decuados  re<span class=\"_ _0\"></span>cursos  t\u00e9cnicos, <span class=\"_ _8\"> </span>financieros  o <span class=\"_ _d\"> </span>de  otro <span class=\"_ _d\"> </span>tipo, <span class=\"_ _d\"> </span>para  completar <span class=\"_ _d\"> </span>el desarrollo y para utilizar o vender el activo intangible. - <span class=\"_ _2\"> </span>Su <span class=\"_ _b\"></span>capacidad <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>medir <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>fiable, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>desembolso <span class=\"_ _b\"></span>atribuible <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>intangible <span class=\"_ _b\"></span>durante <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>desarrollo.<span class=\"_ _a\"></span> En el Grupo esto se cumple principalmente en el caso de determinados proyectos de desarrollo del Subg<span class=\"_ _1\"></span>rupo Primion.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-414": {
   "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 <span class=\"_ _1\"></span>para reflejar <span class=\"_ _1\"></span>cualquier 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=\"_ _b\"></span>a<span class=\"_ _1\"></span>rrendamiento, <span class=\"_ _0\"></span>cualquier coste dir<span class=\"_ _0\"></span>ecto inicial<span class=\"_ _1\"></span> soportado y cualquier p<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>go por  arrendamiento <span class=\"_ _d\"> </span>efectuado  en  la  fe<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ha  de <span class=\"_ _d\"> </span>comienzo  o <span class=\"_ _d\"> </span>antes  de  \u00e9sta, <span class=\"_ _d\"> </span>menos  cualquier  in<span class=\"_ _0\"></span>centivo  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=\"_ _b\"></span>de<span class=\"_ _1\"></span>volver <span class=\"_ _b\"></span>el activo <span class=\"_ _b\"></span>subyacente a <span class=\"_ _b\"></span>la condici\u00f3n<span class=\"_ _0\"></span> ex<span class=\"_ _0\"></span>igida <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> l<span class=\"_ _b\"></span>os t\u00e9rminos <span class=\"_ _b\"></span>y condicione<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>arre<span class=\"_ _1\"></span>ndamiento.<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=\"_ _2a\"> </span>Pasivos por arrendamiento En <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>fecha <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>comienzo, <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>Grupo <span class=\"_ _9\"> </span>valora <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>pasivo <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>arrend<span class=\"_ _1\"></span>amiento <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>valor <span class=\"_ _9\"> </span>actu<span class=\"_ _1\"></span>al <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>pagos <span class=\"_ _8\"> </span>por arrendamiento <span class=\"_ _9\"> </span>que <span class=\"_ _8\"> </span>no <span class=\"_ _8\"> </span>est\u00e9n <span class=\"_ _9\"> </span>abonados <span class=\"_ _8\"> </span>en <span class=\"_ _9\"> </span>esa <span class=\"_ _8\"> </span>fecha. <span class=\"_ _9\"> </span>Los <span class=\"_ _8\"> </span>pagos <span class=\"_ _9\"> </span>por <span class=\"_ _8\"> </span>arrendamiento <span class=\"_ _8\"> </span>incluyen <span class=\"_ _9\"> </span>pagos <span class=\"_ _9\"> </span>fijos (incluyendo <span class=\"_ _f\"> </span>los <span class=\"_ _11\"> </span>pagos <span class=\"_ _11\"> </span>fijos <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>esencia) <span class=\"_ _11\"> </span>menos <span class=\"_ _11\"> </span>los <span class=\"_ _f\"> </span>incenti<span class=\"_ _1\"></span>vos <span class=\"_ _11\"> </span>de <span class=\"_ _f\"> </span>arrendamiento <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>obrar, <span class=\"_ _11\"> </span>pagos <span class=\"_ _f\"> </span>por arrendamiento <span class=\"_ _1\"></span>variables <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>dependen <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>\u00edndice <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>tipo, <span class=\"_ _a\"></span>inicialmente <span class=\"_ _1\"></span>valorados <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>arreglo <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>\u00edndice <span class=\"_ _1\"></span>o tipo en <span class=\"_ _0\"></span>la fecha <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e c<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>mienzo, <span class=\"_ _b\"></span>y los importes <span class=\"_ _b\"></span>q<span class=\"_ _1\"></span>ue se <span class=\"_ _b\"></span>espera abonar <span class=\"_ _0\"></span>en concepto <span class=\"_ _b\"></span>de garant\u00edas d<span class=\"_ _0\"></span>e valor <span class=\"_ _0\"></span>resid<span class=\"_ _1\"></span>ual. Se incluyen asim<span class=\"_ _0\"></span>ismo el pr<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>cio de <span class=\"_ _b\"></span>ejercicio de una <span class=\"_ _b\"></span>opci\u00f3n de compra s<span class=\"_ _0\"></span>i el G<span class=\"_ _0\"></span>rupo tiene <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> c<span class=\"_ _b\"></span>erte<span class=\"_ _1\"></span>za razonable <span class=\"_ _b\"></span>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=\"_ _b\"></span>c<span class=\"_ _1\"></span>indir el arrendamie<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>to. Los pagos por<span class=\"_ _b\"></span> 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<span class=\"_ _1\"></span> pagos.<span class=\"_ _2a\"> </span>Los p<span class=\"_ _1\"></span>agos por a<span class=\"_ _1\"></span>rrendamiento se <span class=\"_ _1\"></span>descuentan utilizando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>tipo de inte<span class=\"_ _1\"></span>r\u00e9s impl\u00edcito en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>arrendamiento, si e<span class=\"_ _1\"></span>se tipo  puede  de<span class=\"_ _1\"></span>terminarse  f\u00e1cilmente.  Si  no  pu<span class=\"_ _1\"></span>ede  determinarse  f\u00e1cilmente,  se  utiliza  el <span class=\"_ _11\"> </span>tipo  de  inter\u00e9s incremental del endeudamiento del arrendatario. Despu\u00e9s de la fecha de comienzo, el importe de pasivos por arrendamiento <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>incrementado <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>fin <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>reflejar <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>intereses <span class=\"_ _a\"></span>sobre <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>pasivo <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>arrendamiento; <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>reducido para reflejar los pagos por arrendamiento efectuados.  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=\"_ _b\"></span>s impl\u00edcito, <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>acude <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>fuentes <span class=\"_ _1\"></span>externas <span class=\"_ _a\"></span>(por <span class=\"_ _1\"></span>ej<span class=\"_ _1\"></span>emplo, <span class=\"_ _1\"></span>Banco <span class=\"_ _a\"></span>Central <span class=\"_ _a\"></span>Europeo, <span class=\"_ _1\"></span>Banco <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Inglaterra <span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>Reserva Federal <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>EE <span class=\"_ _7\"></span>UU) <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>conoce<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _7\"></span>tipos <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>nter\u00e9s <span class=\"_ _7\"></span>existentes <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>a\u00edses <span class=\"_ _a\"></span>del <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>ctivo <span class=\"_ _a\"></span>arre<span class=\"_ _1\"></span>ndado <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>le a\u00f1ade el diferencial al que el Grupo se est\u00e1 financiando.<span class=\"_ _2a\"> </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 hay u<span class=\"_ _b\"></span>n cambio en <span class=\"_ _b\"></span>la evaluaci\u00f3n <span class=\"_ _b\"></span>de una <span class=\"_ _0\"></span>opci\u00f3n de <span class=\"_ _b\"></span>compra del <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>ctivo <span class=\"_ _b\"></span>suby<span class=\"_ _1\"></span>acente. <span class=\"_ _0\"></span>Al a<span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>licar la nuev<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>aloraci\u00f3n, <span class=\"_ _b\"></span>el Grupo <span class=\"_ _b\"></span>determina un <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ipo <span class=\"_ _b\"></span>de inter\u00e9s <span class=\"_ _b\"></span>revisado. Asimismo, <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>importe e<span class=\"_ _b\"></span>n libros <span class=\"_ _b\"></span>es 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 v<span class=\"_ _1\"></span>ariaciones 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=\"_ _b\"></span>ab<span class=\"_ _1\"></span>les.<span class=\"_ _2a\"> </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=\"_ _10\"> </span>aplica <span class=\"_ _18\"> </span>las <span class=\"_ _18\"> </span>exenciones <span class=\"_ _10\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _10\"> </span>reconocimiento <span class=\"_ _18\"> </span>a <span class=\"_ _10\"> </span>lo<span class=\"_ _1\"></span>s <span class=\"_ _10\"> </span>arrendamientos <span class=\"_ _19\"> </span>a <span class=\"_ _10\"> </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=\"_ _b\"></span>de <span class=\"_ _b\"></span>compra) <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>a l<span class=\"_ _b\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>arrendamientos <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>subyacente <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>de e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>caso <span class=\"_ _c\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _b\"></span>(por <span class=\"_ _b\"></span>ejemplo, menor a <span class=\"_ _1\"></span>5.000 euros). Sus <span class=\"_ _1\"></span>pagos por arrend<span class=\"_ _1\"></span>amiento son <span class=\"_ _1\"></span>reconocidos como gastos d<span class=\"_ _1\"></span>e forma lineal durante <span class=\"_ _1\"></span>el plazo del arrendamiento.<span class=\"_ _2a\"> </span>Determinaci\u00f3n del plazo del arrendamiento de los contratos con opciones de pr\u00f3rroga El Grupo <span class=\"_ _b\"></span>determina el <span class=\"_ _b\"></span>plazo d<span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> arre<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>damiento <span class=\"_ _b\"></span>como igual <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>pe<span class=\"_ _1\"></span>riodo n<span class=\"_ _b\"></span>o revocable <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>un arrendamiento <span class=\"_ _b\"></span>al que se a\u00f1aden: <span class=\"_ _b\"></span>(i) los <span class=\"_ _b\"></span>periodos cubiertos <span class=\"_ _b\"></span>por una <span class=\"_ _b\"></span>opci\u00f3n de <span class=\"_ _b\"></span>prorrogar el <span class=\"_ _b\"></span>arrendamiento, si <span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>ene <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>certe<span class=\"_ _1\"></span>za razonable de que ejer<span class=\"_ _0\"></span>cer\u00e1 esa opci\u00f3n; y (ii) los p<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>riodos cubiertos por <span class=\"_ _0\"></span>la opci\u00f3n de rescindir<span class=\"_ _b\"></span> el arrendamiento, si el Grupo tiene la certeza razonable de que no ejercer\u00e1 esa opci\u00f3n.  Al <span class=\"_ _1\"></span>evaluar <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>erteza <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>ejercer\u00e1 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>opci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>prorrogar <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>arrendamiento, <span class=\"_ _1\"></span>o de <span class=\"_ _6\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _6\"> </span>no <span class=\"_ _9\"> </span>ejercer\u00e1 <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"> </span>opci\u00f3n <span class=\"_ _6\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"> </span>rescindir <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>arrendamiento, <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>Grupo <span class=\"_ _6\"></span>tiene <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>cuenta <span class=\"_ _6\"></span>todos <span class=\"_ _6\"> </span>los <span class=\"_ _9\"> </span>hechos <span class=\"_ _6\"> </span>y circunstancias <span class=\"_ _9\"> </span>pertinentes <span class=\"_ _6\"> </span>que <span class=\"_ _9\"> </span>creen <span class=\"_ _6\"> </span>un <span class=\"_ _9\"> </span>incentivo <span class=\"_ _6\"> </span>econ\u00f3mico <span class=\"_ _9\"> </span>que <span class=\"_ _6\"> </span>mu<span class=\"_ _1\"></span>eva <span class=\"_ _6\"> </span>al <span class=\"_ _9\"> </span>Grupo <span class=\"_ _9\"> </span>a <span class=\"_ _6\"></span>ejercer <span class=\"_ _9\"> </span>la <span class=\"_ _6\"></span>opci\u00f3n <span class=\"_ _9\"> </span>de prorrogar el arrendamiento, o a no ejercer la opci\u00f3n de rescindir el mismo.<span class=\"_ _2a\"> </span>Despu\u00e9s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> fe<span class=\"_ _1\"></span>cha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>comienzo, <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _1\"></span>eval\u00faa <span class=\"_ _1\"></span>nuevamente <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>arrendamiento, siempre <span class=\"_ _1\"></span>que<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>e produce un hecho o <span class=\"_ _1\"></span>cambio significativo en las circunstancias <span class=\"_ _1\"></span>que est\u00e9 bajo control del Grupo<span class=\"_ _1\"></span>; y que afecta a la determinaci\u00f3n de la certeza razonable sobre el ejercicio, o no, de las opciones. Adicionalmente, consid\u00e9rese lo indicado en la Nota 6.<span class=\"_ _2a\"> </span>EL GRUPO COMO ARRENDADOR En <span class=\"_ _1\"></span>las operaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span><span class=\"ff8\">arrendamiento <span class=\"_ _1\"></span>operativo</span>, <span class=\"_ _1\"></span>la propiedad <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>bien arrendado <span class=\"_ _1\"></span>y su<span class=\"_ _1\"></span>stancialmente 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=\"_ _b\"></span>o<span class=\"_ _1\"></span>s bienes  arrendados  en <span class=\"_ _d\"> </span>el  cap\u00edtulo  <span class=\"ffa\">\u201c</span>Inmovilizado  material<span class=\"ffa\">\u201d  o <span class=\"_ _d\"> </span>\u201cInversiones  inmobiliarias\u201d</span>.  Estos  activos <span class=\"_ _d\"> </span>se amortizan de <span class=\"_ _b\"></span>acuerdo con <span class=\"_ _b\"></span>las pol\u00edticas <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>doptadas <span class=\"_ _b\"></span>por los el<span class=\"_ _0\"></span>ementos de<span class=\"_ _0\"></span>l inmo<span class=\"_ _0\"></span>vilizado mater<span class=\"_ _0\"></span>ial similares <span class=\"_ _b\"></span>de 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>p<span class=\"_ _1\"></span>rocedentes <span class=\"_ _a\"></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=\"_ _2a\"> </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 <span class=\"_ _1\"></span>que sustancialmente <span class=\"_ _1\"></span>todos los <span class=\"_ _1\"></span>riesgos <span class=\"_ _1\"></span>y las ventajas que recaen sobre el bien objeto del arrendamiento se transfieren al arrendatario.<span class=\"_ _1\"></span>  <span class=\"_ _13\"> </span>Azkoyen, S.A. <span class=\"_ _1\"></span>(actualmente Azkoyen Vending <span class=\"_ _1\"></span>&amp; Payment Solutions, S.L.U. <span class=\"_ _a\"></span>- Nota 1) <span class=\"_ _1\"></span>cedi\u00f3 e<span class=\"_ _1\"></span>l derecho de <span class=\"_ _1\"></span>uso de <span class=\"_ _b\"></span>determinados <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>(sistemas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>pago a<span class=\"_ _b\"></span>utom\u00e1<span class=\"_ _1\"></span>tico <span class=\"_ _b\"></span>\u201cCashlogy <span class=\"_ _b\"></span>POS1500\u201d) <span class=\"_ _b\"></span>bajo <span class=\"_ _b\"></span>contratos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>arrendamiento donde <span class=\"_ _b\"></span>transfiere <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>terceros <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>ustancial <span class=\"_ _b\"></span>los <span class=\"_ _c\"></span>riesgos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>beneficios <span class=\"_ _b\"></span>inherentes <span class=\"_ _c\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>propiedad <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos.<span class=\"_ _1\"></span> Se <span class=\"_ _7\"></span>reconoce <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>balance <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _7\"></span>consolidado <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>actual <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>pagos <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>\u00ednimos <span class=\"_ _a\"></span>a recibir por el arr<span class=\"_ _b\"></span>en<span class=\"_ _1\"></span>damiento, d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>scontados al t<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>po de in<span class=\"_ _0\"></span>ter\u00e9s impl\u00edcito de<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> contra<span class=\"_ _1\"></span>to. Los in<span class=\"_ _0\"></span>gresos financieros co<span class=\"_ _0\"></span>n origen e<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>estos contratos <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>abona<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>en el <span class=\"_ _b\"></span>cap\u00edtulo <span class=\"_ _b\"></span>\u201cIn<span class=\"_ _1\"></span>gresos <span class=\"_ _b\"></span>financieros\u201d d<span class=\"_ _b\"></span>e la <span class=\"_ _b\"></span>cuenta de <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>y ganancias consolidada, <span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>guiendo <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>criterio financiero <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>argo <span class=\"_ _b\"></span>del p<span class=\"_ _b\"></span>eriodo<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>vig<span class=\"_ _1\"></span>encia <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>contrato<span class=\"_ _a\"></span>. <span class=\"_ _b\"></span>Igualmente, <span class=\"_ _b\"></span>aquella parte <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>identifica <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>ingresos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>mantenimiento <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>contabiliza <span class=\"_ _a\"></span>tambi\u00e9n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>greso <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>lo <span class=\"_ _a\"></span>largo <span class=\"_ _a\"></span>del periodo de vigencia del contrato. V\u00e9ase lo indicado en Nota 9.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-374": {
   "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>acum<span class=\"_ _1\"></span>ulada <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>dete<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=\"_ _b\"></span>d<span class=\"_ _1\"></span>e enero <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> 2004, los <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alores contables brutos <span class=\"_ _0\"></span>del inmovilizado se <span class=\"_ _b\"></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=\"_ _a\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>legislaci\u00f3n <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>efecto <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or 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 s<span class=\"_ _1\"></span>ustituidos o renovados.<span class=\"_ _2a\"> </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 <span class=\"_ _1\"></span>se <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=\"_ _b\"></span>residual <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>fuera <span class=\"_ _b\"></span>superior <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>neto <span class=\"_ _b\"></span>contable, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>ese <span class=\"_ _b\"></span>momento <span class=\"_ _b\"></span>cesar\u00eda de <span class=\"_ _b\"></span>amortizar.<span class=\"_ _2a\"> </span>Las <span class=\"_ _1\"></span>dotaciones <span class=\"_ _a\"></span>anuales <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>conce<span class=\"_ _1\"></span>pto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ctivos <span class=\"_ _1\"></span>materiales <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>realizan <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntrapartid<span class=\"_ _b\"></span>a en <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>cuenta <span class=\"_ _b\"></span>de p\u00e9r<span class=\"_ _0\"></span>didas <span class=\"_ _b\"></span>y gan<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>ncias <span class=\"_ _b\"></span>consolidada <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>b\u00e1sicamente, <span class=\"_ _b\"></span>equiv<span class=\"_ _1\"></span>alen <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>los por<span class=\"_ _0\"></span>centajes <span class=\"_ _b\"></span>de a<span class=\"_ _0\"></span>mortizaci\u00f3n siguientes, <span class=\"_ _7\"></span>determinados <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>funci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _7\"></span>a\u00f1os <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>vida <span class=\"_ _a\"></span>\u00fatil<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>estimada, <span class=\"_ _a\"></span>co<span class=\"_ _1\"></span>mo <span class=\"_ _a\"></span>promedio, <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>diferentes elementos:<span class=\"_ _2a\"> </span><div class=\"c w49 h84 gs5\"><div class=\"t m0 x20 h25 y30b ff3 fs0 fc0 sc0 ls0 ws0\">A\u00f1os de </div><div class=\"t m0 x20 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Vida \u00datil </div></div><div class=\"c w48 h37 gs6\"><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Edificios </div></div><div class=\"c w49 h37 gs7\"><div class=\"t m0 x11 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">2<span class=\"ls11\">0 </span><span class=\"ffa\">\u2013</span> <span class=\"ls19\">55</span> </div></div><div class=\"c w48 h24 gs8\"><div class=\"t m0 x34 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Instalaciones y maquinaria </div></div><div class=\"c w49 h24 gs9\"><div class=\"t m0 xa0 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">7 <span class=\"ffa ls0\">\u2013<span class=\"ff3\"> </span></span>18<span class=\"ls0\"> </span></div></div><div class=\"c w48 h37 gsa\"><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Mobiliario y equipo </div></div><div class=\"c w49 h37 gsb\"><div class=\"t m0 xa0 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">5 <span class=\"ffa\">\u2013</span> <span class=\"ls11\">10</span> </div></div><div class=\"c w48 h37 gsc\"><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Utillaje </div></div><div class=\"c w49 h37 gsd\"><div class=\"t m0 x1b h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">4 <span class=\"ffa ls0\">\u2013<span class=\"ff3\"> 7 </span></span></div></div><div class=\"c w48 h85 gse\"><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Veh\u00edculos </div></div><div class=\"c w49 h85 gsf\"><div class=\"t m0 xa1 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">5 </div></div><div class=\"c w48 h24 gs10\"><div class=\"t m0 x34 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Equipo proceso de datos </div></div><div class=\"c w49 h24 gs11\"><div class=\"t m0 x29 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">4 - 5 </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=\"_ _1\"></span>beneficio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>venta <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>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, <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>reconoce <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _7\"></span>p\u00e9rdidas y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ganancias consolidadas.  <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=\"ffa\">bilizan <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>abono <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>\u201c<span class=\"_ _1\"></span></span>Trabajos <span class=\"_ _1\"></span>realizados <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>el inmovilizado\u201d de la cuenta de p\u00e9rdidas y ganancias consolidada<span class=\"ff3\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-376": {
   "value": "e) <span class=\"_ _e\"> </span>Inversiones inmobiliarias  <span class=\"_ _13\"> </span>El <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _a\"></span><span class=\"ffa\">\u201cInversiones <span class=\"_ _1\"></span>inmobiliarias\u201d</span> <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>balance <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _a\"></span>consolidado <span class=\"_ _1\"></span>adjunto <span class=\"_ _1\"></span>recoge <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alores <span class=\"_ _1\"></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=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>sus correspondientes provisiones y amortizaciones aplicadas de acuerdo con lo contemplado en la Nota 7.<span class=\"ls11\">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=\"ls11\">20</span>25, <span class=\"_ _a\"></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>20<span class=\"_ _1\"></span>24, <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>al<span class=\"_ _1\"></span>guno <span class=\"_ _a\"></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=\"_ _b\"></span>inversiones<span class=\"_ _1\"></span> in<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>obiliarias. A<span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>icionalmente, <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l Gru<span class=\"_ _b\"></span>po no <span class=\"_ _0\"></span>ha <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ncurrido <span class=\"_ _0\"></span>durante <span class=\"_ _b\"></span>el ejercicio en otros gastos de importe significativo deriva<span class=\"ls11\">do</span>s de las inversiones inmobiliarias.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-375": {
   "value": "f)<span class=\"ls16\">   </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=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>cada<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>balance <span class=\"_ _b\"></span>de situaci\u00f3n <span class=\"_ _b\"></span>consolidado <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>aquella fecha <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>que c<span class=\"_ _0\"></span>onsidere <span class=\"_ _b\"></span>necesario, e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Grupo revisa <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>importes <span class=\"_ _c\"></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=\"_ _c\"></span>m<span class=\"_ _1\"></span>ateriales, <span class=\"_ _b\"></span>intangibles<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>activos <span class=\"_ _c\"></span>por <span class=\"_ _b\"></span>derecho <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>uso <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>determinar 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=\"_ _1\"></span> <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>vida <span class=\"_ _a\"></span>\u00fatil <span class=\"_ _a\"></span>indefinida <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>sometido <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>una prueba de deterioro de valor una vez al a\u00f1o.<span class=\"_ _2a\"> </span>El <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _7\"></span>recuperable <span class=\"_ _6\"> </span>es <span class=\"_ _6\"> </span>el <span class=\"_ _7\"></span>va<span class=\"_ _1\"></span>lor <span class=\"_ _7\"></span>superior <span class=\"_ _6\"> </span>entre <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _7\"></span>razonable <span class=\"_ _6\"></span>(menos <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>cos<span class=\"_ _1\"></span>tes <span class=\"_ _7\"></span>necesarios <span class=\"_ _6\"> </span>para <span class=\"_ _6\"></span>su venta) y el <span class=\"_ _0\"></span>valor en uso. Al <span class=\"_ _b\"></span>evaluar el 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=\"ls16\">. <span class=\"_ _a\"></span></span>Si<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>estima <span class=\"_ _a\"></span>que <span class=\"_ _7\"></span>el importe <span class=\"_ _1\"></span>recuperable <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>(o <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>unidad <span class=\"_ _1\"></span>generadora <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>efectivo), <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>inf<span class=\"_ _a\"></span>erior <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libros, <span class=\"_ _1\"></span>el importe en libros del activo (unidad generadora de efectivo) s<span class=\"_ _0\"></span>e r<span class=\"_ _1\"></span>educe a su importe recuperable.<span class=\"_ _2a\"> </span>Cuando <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>p\u00e9rdida p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>deterioro de <span class=\"_ _1\"></span>valor, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>hubiera, <span class=\"_ _1\"></span>revierte posterio<span class=\"_ _1\"></span>rmente, el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libros <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>activo (unidad <span class=\"_ _1\"></span>generadora <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>efectivo), <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>incrementa <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>estimaci\u00f3n <span class=\"_ _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 <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>supere <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libros <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>abr\u00eda d<span class=\"_ _1\"></span>eterminado de 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=\"_ _6\"></span>se <span class=\"_ _6\"> </span>reconoce <span class=\"_ _7\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _7\"></span>reversi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>p\u00e9rd<span class=\"_ _a\"></span>ida <span class=\"_ _7\"></span>por <span class=\"_ _6\"></span>deterioro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>valor como ingreso. En <span class=\"_ _b\"></span>el caso de lo<span class=\"_ _0\"></span>s fondos de <span class=\"_ _b\"></span>comercio<span class=\"_ _1\"></span>, el tratamiento d<span class=\"_ _0\"></span>e los saneamientos s<span class=\"_ _0\"></span>e explica en <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a Nota 3.a<span class=\"ls16\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-377": {
   "value": "g) <span class=\"_ _f\"> </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=\"_ _1\"></span>adquisici\u00f3n, <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>producci\u00f3n <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alor n<span class=\"_ _1\"></span>eto <span class=\"_ _1\"></span>realizabl<span class=\"_ _a\"></span>e, <span class=\"_ _1\"></span><span class=\"ls19\">el </span>menor. <span class=\"_ _9\"> </span>En<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>coste <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>incluyen <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>ateriales <span class=\"_ _9\"> </span>valorados <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>coste <span class=\"_ _9\"> </span>est\u00e1ndar <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>aproxima <span class=\"_ _9\"> </span>a  precio <span class=\"_ _8\"> </span>medio ponderado, <span class=\"_ _6\"></span>trabajos <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>terceros <span class=\"_ _7\"></span>y <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>costes <span class=\"_ _6\"></span>directamente <span class=\"_ _7\"></span>im<span class=\"_ _1\"></span>putables <span class=\"_ _7\"></span>al <span class=\"_ _6\"></span>producto, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>parte<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>que razonablemente corresponde de los costes indirectamente imputables a los productos.  <span class=\"_ _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=\"_ _9\"> </span>la <span class=\"_ _7\"></span>ca<span class=\"_ _1\"></span>ntidad <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>ga<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tos <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=\"_ _13\"> </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>va<span class=\"_ _1\"></span>lor <span class=\"_ _a\"></span>neto <span class=\"_ _7\"></span>realizable <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>existencias <span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>final <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>ejerc<span class=\"_ _1\"></span>icio, <span class=\"_ _a\"></span>dotando <span class=\"_ _a\"></span>la oportuna <span class=\"_ _f\"> </span>p\u00e9rdida <span class=\"_ _f\"> </span>cuando <span class=\"_ _f\"> </span>las <span class=\"_ _f\"> </span>mismas <span class=\"_ _f\"> </span>se <span class=\"_ _f\"> </span>encuentran <span class=\"_ _f\"> </span>sobrevaloradas.<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Cuando <span class=\"_ _f\"> </span>las <span class=\"_ _f\"> </span>circunstancias, <span class=\"_ _f\"> </span>que previamente c<span class=\"_ _1\"></span>ausaron la <span class=\"_ _1\"></span>rebaja, <span class=\"_ _1\"></span>hayan de<span class=\"_ _1\"></span>jado de <span class=\"_ _1\"></span>existir <span class=\"_ _1\"></span>o cuan<span class=\"_ _1\"></span>do exista <span class=\"_ _1\"></span>clara <span class=\"_ _1\"></span>evidencia de <span class=\"_ _1\"></span>incremento <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el valor neto <span class=\"_ _b\"></span>realizable debido a <span class=\"_ _b\"></span>un cambio <span class=\"_ _b\"></span>en las <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ircunstancias econ\u00f3micas, se <span class=\"_ _0\"></span>procede a <span class=\"_ _b\"></span>revertir el <span class=\"_ _0\"></span>importe de<span class=\"_ _b\"></span> dicha rebaja.<span class=\"_ _2a\"> </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>2025, <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>024<span class=\"ls16\">, <span class=\"_ _1\"></span></span>no<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>exist\u00edan <span class=\"_ _1\"></span>compromisos<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>significativos de <span class=\"_ _1\"></span>compra <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>existencias. <span class=\"_ _1\"></span>En l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>compromisos <span class=\"_ _1\"></span>de compra<span class=\"_ _1\"></span> pendi<span class=\"_ _1\"></span>entes de <span class=\"_ _1\"></span>vencimiento <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del ej<span class=\"_ _1\"></span>ercicio <span class=\"_ _a\"></span>-<span class=\"_ _2a\"> </span>cuyo <span class=\"_ _7\"></span>precio <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>compra <span class=\"_ _7\"></span>ser\u00e1 <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>cotizaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>su <span class=\"_ _7\"></span>vencimiento<span class=\"_ _1\"></span>- <span class=\"_ _7\"></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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "h) <span class=\"_ _f\"> </span>Instrumentos financieros Activos financieros  <span class=\"_ _13\"> </span>L<span class=\"ls11\">os</span> activos financieros se clasifican en las siguientes categor\u00edas de medici\u00f3n: - <span class=\"_ _2\"> </span>aquellos <span class=\"_ _1\"></span>que se mi<span class=\"_ _1\"></span>den posteriormente <span class=\"_ _1\"></span>a valor <span class=\"_ _1\"></span>razonable (bien <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>trav\u00e9s de <span class=\"_ _1\"></span>otro resul<span class=\"_ _1\"></span>tado global 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=\"_ _2a\"> </span>Los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>clasifican <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>amortiza<span class=\"_ _1\"></span>do cuando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>modelo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocio <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>mantener <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>activo financiero con <span class=\"_ _b\"></span>el fin d<span class=\"_ _0\"></span>e cobrar <span class=\"_ _b\"></span>flujos de efectivo <span class=\"_ _b\"></span>contractuales y, <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>eg\u00fan la<span class=\"_ _0\"></span>s condiciones <span class=\"_ _b\"></span>del contrato, <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e re<span class=\"_ _0\"></span>ciben flujos de efectivo <span class=\"ls11\">en</span> fechas espec\u00edficas que constituyen exclusivamente pagos de prin<span class=\"_ _0\"></span>cipal e inter\u00e9s. Al 31 de diciembre <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> 2025 y 2024 e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Grupo manten\u00eda \u00fanicamente <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nstrumentos financieros valorados a cost<span class=\"_ _0\"></span>e 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=\"ls16\">.<span class=\"_ _2a\"> </span></span>Las cuentas <span class=\"_ _b\"></span>a cobrar <span class=\"_ _b\"></span>a clientes <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> otro<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> pr\u00e9<span class=\"_ _0\"></span>stamos y <span class=\"_ _b\"></span>cuentas a <span class=\"_ _b\"></span>cobrar se v<span class=\"_ _0\"></span>aloran a <span class=\"_ _b\"></span>coste amortizado, <span class=\"_ _b\"></span>utilizando 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=\"_ _b\"></span>i<span class=\"_ _1\"></span>das <span class=\"_ _8\"> </span>por  deterioro <span class=\"_ _8\"> </span>se reconocen uti<span class=\"_ _1\"></span>lizando cuentas de <span class=\"_ _1\"></span>provisione<span class=\"_ _1\"></span>s separadas. <span class=\"_ _1\"></span>Dichas <span class=\"_ _1\"></span>provisiones conllevan <span class=\"_ _1\"></span>la aplicaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>juicios significativos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>revisi\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>uentas <span class=\"_ _7\"></span><span class=\"ls11\">a <span class=\"_ _1\"></span></span>cobrar <span class=\"_ _a\"></span>basada <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>sus <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ejores <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>stimaciones <span class=\"_ _a\"></span>y <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=\"_ _7\"></span>la <span class=\"_ _a\"></span>cobertura <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>seguro <span class=\"_ _a\"></span>de riesgo de cr\u00e9dito y otras garant\u00edas<span class=\"_ _2a\"> </span><span class=\"ls16\">. </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=\"_ _c\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>ctivo <span class=\"_ _c\"></span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _1\"></span>iero <span class=\"_ _b\"></span>desde <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=\"_ _c\"></span>El <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>decidi\u00f3 aplicar el modelo simplif<span class=\"_ _0\"></span>icado y registrar la<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> p\u00e9rdidas esperadas en <span class=\"_ _b\"></span>la vida de todos los deudores <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omerciales desde el reconocimiento <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nicial <span class=\"_ _0\"></span>de las cuentas a <span class=\"_ _b\"></span>cobrar. La valoraci\u00f3n <span class=\"_ _0\"></span>del det<span class=\"_ _1\"></span>erioro de las <span class=\"_ _0\"></span>deudas comerciale<span class=\"_ _0\"></span>s se <span class=\"_ _9\"> </span>realiza <span class=\"_ _9\"> </span>tomando <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>consideraci\u00f3n <span class=\"_ _6\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>antig\u00fcedad <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>ca<span class=\"_ _0\"></span>da <span class=\"_ _9\"> </span>partida <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>compone <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>deuda. <span class=\"_ _9\"> </span>Las <span class=\"_ _9\"> </span>deud<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>s 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=\"_ _b\"></span>deterio<span class=\"_ _1\"></span>rar. <span class=\"_ _b\"></span>Este porcentaje <span class=\"_ _b\"></span>ser\u00e1 superior <span class=\"_ _b\"></span>conforme el <span class=\"_ _b\"></span>n\u00famero de <span class=\"_ _b\"></span>meses vencidos<span class=\"_ _b\"></span> aumente.<span class=\"_ _2a\"> </span>El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>baja <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>ando <span class=\"_ _1\"></span>expiran <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>ced<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>derechos <span class=\"_ _1\"></span>sobre <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>correspondiente <span class=\"_ _7\"></span>activo <span class=\"_ _6\"></span>financiero <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>transferido <span class=\"_ _7\"></span>sustancialmente <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>riesgos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>beneficios inherentes <span class=\"_ _1\"></span>a su <span class=\"_ _1\"></span>propiedad, <span class=\"_ _1\"></span>tales co<span class=\"_ _1\"></span>mo c<span class=\"_ _1\"></span><span class=\"ffa\">esiones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos comerciales <span class=\"_ _1\"></span>en operaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>\u201cfactoring\u201d <span class=\"_ _1\"></span>en las </span>que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>empresa <span class=\"_ _1\"></span>no re<span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>ning\u00fan <span class=\"_ _1\"></span>riesgo d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>cr\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 <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>de ba<span class=\"_ _1\"></span>ja los activos financieros, y reconoce un pasivo financiero por un importe igual a<span class=\"_ _a\"></span> la contraprestaci\u00f3n recibida, en las cesiones de <span class=\"_ _b\"></span>activos financiero<span class=\"_ _0\"></span>s en <span class=\"_ _b\"></span>las que <span class=\"_ _b\"></span>se retenga <span class=\"_ _b\"></span>sustancialmente los <span class=\"_ _b\"></span>riesgos y <span class=\"_ _b\"></span>beneficios inherentes <span class=\"_ _b\"></span>a su propiedad, tales como el descuento de efectos o <span class=\"_ _1\"></span><span class=\"ffa\">el \u201cfactoring con recurso\u201d</span>. V\u00e9ase lo indicado en las Notas 9 y 12.<span class=\"_ _2a\"> </span>Pasivos financieros  <span class=\"_ _13\"> </span>Los <span class=\"_ _b\"></span>pasivos fi<span class=\"_ _b\"></span>na<span class=\"_ _1\"></span>ncieros <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>registran <span class=\"_ _b\"></span>g<span class=\"_ _1\"></span>eneralmente <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>el e<span class=\"_ _b\"></span>fectiv<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>recibido, <span class=\"_ _b\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>tra<span class=\"_ _1\"></span>nsacci\u00f3n. En <span class=\"_ _7\"></span>ejercicios <span class=\"_ _7\"></span>posteriores <span class=\"_ _7\"></span>estas <span class=\"_ _7\"></span>obligaciones <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>valoran <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>oste <span class=\"_ _7\"></span>amortizado <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>m\u00e9todo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de inter\u00e9s <span class=\"_ _a\"></span>efectivo. <span class=\"_ _7\"></span>Por <span class=\"_ _7\"></span>coste <span class=\"_ _a\"></span>amortiza<span class=\"_ _1\"></span>do <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntiende <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>efectivo <span class=\"_ _a\"></span>recibido, <span class=\"_ _a\"></span>me<span class=\"_ _1\"></span>nos <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>evoluciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>rincipal efectuadas, m\u00e1s los intereses devengados no pagados.<span class=\"_ _2a\"> </span>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=\"_ _a\"></span>funci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>vencimiento <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>partir <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la fecha <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>balance <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>tuaci\u00f3n, <span class=\"_ _b\"></span>consider\u00e1ndose <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>corrientes <span class=\"_ _b\"></span>aquellos a<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>tivos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>pasivos con<span class=\"_ _b\"></span> vencimiento<span class=\"_ _b\"></span> posterior a los doce meses contados a partir de la fecha del mismo.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "Activos financieros  <span class=\"_ _13\"> </span>L<span class=\"ls11\">os</span> activos financieros se clasifican en las siguientes categor\u00edas de medici\u00f3n: - <span class=\"_ _2\"> </span>aquellos <span class=\"_ _1\"></span>que se mi<span class=\"_ _1\"></span>den posteriormente <span class=\"_ _1\"></span>a valor <span class=\"_ _1\"></span>razonable (bien <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>trav\u00e9s de <span class=\"_ _1\"></span>otro resul<span class=\"_ _1\"></span>tado global 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=\"_ _2a\"> </span>Los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>clasifican <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>amortiza<span class=\"_ _1\"></span>do cuando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>modelo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocio <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>mantener <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>activo financiero con <span class=\"_ _b\"></span>el fin d<span class=\"_ _0\"></span>e cobrar <span class=\"_ _b\"></span>flujos de efectivo <span class=\"_ _b\"></span>contractuales y, <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>eg\u00fan la<span class=\"_ _0\"></span>s condiciones <span class=\"_ _b\"></span>del contrato, <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e re<span class=\"_ _0\"></span>ciben flujos de efectivo <span class=\"ls11\">en</span> fechas espec\u00edficas que constituyen exclusivamente pagos de prin<span class=\"_ _0\"></span>cipal e inter\u00e9s. Al 31 de diciembre <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> 2025 y 2024 e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> Grupo manten\u00eda \u00fanicamente <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nstrumentos financieros valorados a cost<span class=\"_ _0\"></span>e 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=\"ls16\">.<span class=\"_ _2a\"> </span></span>Las cuentas <span class=\"_ _b\"></span>a cobrar <span class=\"_ _b\"></span>a clientes <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> otro<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> pr\u00e9<span class=\"_ _0\"></span>stamos y <span class=\"_ _b\"></span>cuentas a <span class=\"_ _b\"></span>cobrar se v<span class=\"_ _0\"></span>aloran a <span class=\"_ _b\"></span>coste amortizado, <span class=\"_ _b\"></span>utilizando 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=\"_ _b\"></span>i<span class=\"_ _1\"></span>das <span class=\"_ _8\"> </span>por  deterioro <span class=\"_ _8\"> </span>se reconocen uti<span class=\"_ _1\"></span>lizando cuentas de <span class=\"_ _1\"></span>provisione<span class=\"_ _1\"></span>s separadas. <span class=\"_ _1\"></span>Dichas <span class=\"_ _1\"></span>provisiones conllevan <span class=\"_ _1\"></span>la aplicaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>juicios significativos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>revisi\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>uentas <span class=\"_ _7\"></span><span class=\"ls11\">a <span class=\"_ _1\"></span></span>cobrar <span class=\"_ _a\"></span>basada <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>sus <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ejores <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>stimaciones <span class=\"_ _a\"></span>y <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=\"_ _7\"></span>la <span class=\"_ _a\"></span>cobertura <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>seguro <span class=\"_ _a\"></span>de riesgo de cr\u00e9dito y otras garant\u00edas<span class=\"_ _2a\"> </span><span class=\"ls16\">. </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=\"_ _c\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>ctivo <span class=\"_ _c\"></span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _1\"></span>iero <span class=\"_ _b\"></span>desde <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=\"_ _c\"></span>El <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>decidi\u00f3 aplicar el modelo simplif<span class=\"_ _0\"></span>icado y registrar la<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> p\u00e9rdidas esperadas en <span class=\"_ _b\"></span>la vida de todos los deudores <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omerciales desde el reconocimiento <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nicial <span class=\"_ _0\"></span>de las cuentas a <span class=\"_ _b\"></span>cobrar. La valoraci\u00f3n <span class=\"_ _0\"></span>del det<span class=\"_ _1\"></span>erioro de las <span class=\"_ _0\"></span>deudas comerciale<span class=\"_ _0\"></span>s se <span class=\"_ _9\"> </span>realiza <span class=\"_ _9\"> </span>tomando <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>consideraci\u00f3n <span class=\"_ _6\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>antig\u00fcedad <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>ca<span class=\"_ _0\"></span>da <span class=\"_ _9\"> </span>partida <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>compone <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>deuda. <span class=\"_ _9\"> </span>Las <span class=\"_ _9\"> </span>deud<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>s 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=\"_ _b\"></span>deterio<span class=\"_ _1\"></span>rar. <span class=\"_ _b\"></span>Este porcentaje <span class=\"_ _b\"></span>ser\u00e1 superior <span class=\"_ _b\"></span>conforme el <span class=\"_ _b\"></span>n\u00famero de <span class=\"_ _b\"></span>meses vencidos<span class=\"_ _b\"></span> aumente.<span class=\"_ _2a\"> </span>El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>baja <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>ando <span class=\"_ _1\"></span>expiran <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>ced<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>derechos <span class=\"_ _1\"></span>sobre <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>correspondiente <span class=\"_ _7\"></span>activo <span class=\"_ _6\"></span>financiero <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>transferido <span class=\"_ _7\"></span>sustancialmente <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>riesgos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>beneficios inherentes <span class=\"_ _1\"></span>a su <span class=\"_ _1\"></span>propiedad, <span class=\"_ _1\"></span>tales co<span class=\"_ _1\"></span>mo c<span class=\"_ _1\"></span><span class=\"ffa\">esiones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos comerciales <span class=\"_ _1\"></span>en operaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>\u201cfactoring\u201d <span class=\"_ _1\"></span>en las </span>que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>empresa <span class=\"_ _1\"></span>no re<span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>ning\u00fan <span class=\"_ _1\"></span>riesgo d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>cr\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 <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>de ba<span class=\"_ _1\"></span>ja los activos financieros, y reconoce un pasivo financiero por un importe igual a<span class=\"_ _a\"></span> la contraprestaci\u00f3n recibida, en las cesiones de <span class=\"_ _b\"></span>activos financiero<span class=\"_ _0\"></span>s en <span class=\"_ _b\"></span>las que <span class=\"_ _b\"></span>se retenga <span class=\"_ _b\"></span>sustancialmente los <span class=\"_ _b\"></span>riesgos y <span class=\"_ _b\"></span>beneficios inherentes <span class=\"_ _b\"></span>a su propiedad, tales como el descuento de efectos o <span class=\"_ _1\"></span><span class=\"ffa\">el \u201cfactoring con recurso\u201d</span>. V\u00e9ase lo indicado en las Notas 9 y 12.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "Las cuentas <span class=\"_ _b\"></span>a cobrar <span class=\"_ _b\"></span>a clientes <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> otro<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> pr\u00e9<span class=\"_ _0\"></span>stamos y <span class=\"_ _b\"></span>cuentas a <span class=\"_ _b\"></span>cobrar se v<span class=\"_ _0\"></span>aloran a <span class=\"_ _b\"></span>coste amortizado, <span class=\"_ _b\"></span>utilizando 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=\"_ _b\"></span>i<span class=\"_ _1\"></span>das <span class=\"_ _8\"> </span>por  deterioro <span class=\"_ _8\"> </span>se reconocen uti<span class=\"_ _1\"></span>lizando cuentas de <span class=\"_ _1\"></span>provisione<span class=\"_ _1\"></span>s separadas. <span class=\"_ _1\"></span>Dichas <span class=\"_ _1\"></span>provisiones conllevan <span class=\"_ _1\"></span>la aplicaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>juicios significativos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>revisi\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>uentas <span class=\"_ _7\"></span><span class=\"ls11\">a <span class=\"_ _1\"></span></span>cobrar <span class=\"_ _a\"></span>basada <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>sus <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ejores <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>stimaciones <span class=\"_ _a\"></span>y <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=\"_ _7\"></span>la <span class=\"_ _a\"></span>cobertura <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>seguro <span class=\"_ _a\"></span>de riesgo de cr\u00e9dito y otras garant\u00edas<span class=\"_ _2a\"> </span><span class=\"ls16\">. </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=\"_ _c\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>ctivo <span class=\"_ _c\"></span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _1\"></span>iero <span class=\"_ _b\"></span>desde <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=\"_ _c\"></span>El <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>decidi\u00f3 aplicar el modelo simplif<span class=\"_ _0\"></span>icado y registrar la<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> p\u00e9rdidas esperadas en <span class=\"_ _b\"></span>la vida de todos los deudores <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omerciales desde el reconocimiento <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nicial <span class=\"_ _0\"></span>de las cuentas a <span class=\"_ _b\"></span>cobrar. La valoraci\u00f3n <span class=\"_ _0\"></span>del det<span class=\"_ _1\"></span>erioro de las <span class=\"_ _0\"></span>deudas comerciale<span class=\"_ _0\"></span>s se <span class=\"_ _9\"> </span>realiza <span class=\"_ _9\"> </span>tomando <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>consideraci\u00f3n <span class=\"_ _6\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>antig\u00fcedad <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>ca<span class=\"_ _0\"></span>da <span class=\"_ _9\"> </span>partida <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>compone <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>deuda. <span class=\"_ _9\"> </span>Las <span class=\"_ _9\"> </span>deud<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>s 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=\"_ _b\"></span>deterio<span class=\"_ _1\"></span>rar. <span class=\"_ _b\"></span>Este porcentaje <span class=\"_ _b\"></span>ser\u00e1 superior <span class=\"_ _b\"></span>conforme el <span class=\"_ _b\"></span>n\u00famero de <span class=\"_ _b\"></span>meses vencidos<span class=\"_ _b\"></span> aumente.<span class=\"_ _2a\"> </span>El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>baja <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>ando <span class=\"_ _1\"></span>expiran <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>ced<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>derechos <span class=\"_ _1\"></span>sobre <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>correspondiente <span class=\"_ _7\"></span>activo <span class=\"_ _6\"></span>financiero <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>transferido <span class=\"_ _7\"></span>sustancialmente <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>riesgos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>beneficios inherentes <span class=\"_ _1\"></span>a su <span class=\"_ _1\"></span>propiedad, <span class=\"_ _1\"></span>tales co<span class=\"_ _1\"></span>mo c<span class=\"_ _1\"></span><span class=\"ffa\">esiones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos comerciales <span class=\"_ _1\"></span>en operaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>\u201cfactoring\u201d <span class=\"_ _1\"></span>en las </span>que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>empresa <span class=\"_ _1\"></span>no re<span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>ning\u00fan <span class=\"_ _1\"></span>riesgo d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>cr\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 <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>de ba<span class=\"_ _1\"></span>ja los activos financieros, y reconoce un pasivo financiero por un importe igual a<span class=\"_ _a\"></span> la contraprestaci\u00f3n recibida, en las cesiones de <span class=\"_ _b\"></span>activos financiero<span class=\"_ _0\"></span>s en <span class=\"_ _b\"></span>las que <span class=\"_ _b\"></span>se retenga <span class=\"_ _b\"></span>sustancialmente los <span class=\"_ _b\"></span>riesgos y <span class=\"_ _b\"></span>beneficios inherentes <span class=\"_ _b\"></span>a su propiedad, tales como el descuento de efectos o <span class=\"_ _1\"></span><span class=\"ffa\">el \u201cfactoring con recurso\u201d</span>. V\u00e9ase lo indicado en las Notas 9 y 12.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "Las cuentas <span class=\"_ _b\"></span>a cobrar <span class=\"_ _b\"></span>a clientes <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> otro<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> pr\u00e9<span class=\"_ _0\"></span>stamos y <span class=\"_ _b\"></span>cuentas a <span class=\"_ _b\"></span>cobrar se v<span class=\"_ _0\"></span>aloran a <span class=\"_ _b\"></span>coste amortizado, <span class=\"_ _b\"></span>utilizando 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=\"_ _b\"></span>i<span class=\"_ _1\"></span>das <span class=\"_ _8\"> </span>por  deterioro <span class=\"_ _8\"> </span>se reconocen uti<span class=\"_ _1\"></span>lizando cuentas de <span class=\"_ _1\"></span>provisione<span class=\"_ _1\"></span>s separadas. <span class=\"_ _1\"></span>Dichas <span class=\"_ _1\"></span>provisiones conllevan <span class=\"_ _1\"></span>la aplicaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>juicios significativos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>revisi\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>uentas <span class=\"_ _7\"></span><span class=\"ls11\">a <span class=\"_ _1\"></span></span>cobrar <span class=\"_ _a\"></span>basada <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>sus <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ejores <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>stimaciones <span class=\"_ _a\"></span>y <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=\"_ _7\"></span>la <span class=\"_ _a\"></span>cobertura <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>seguro <span class=\"_ _a\"></span>de riesgo de cr\u00e9dito y otras garant\u00edas<span class=\"_ _2a\"> </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=\"_ _c\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>ctivo <span class=\"_ _c\"></span>fi<span class=\"_ _1\"></span>nanc<span class=\"_ _1\"></span>iero <span class=\"_ _b\"></span>desde <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=\"_ _c\"></span>El <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>decidi\u00f3 aplicar el modelo simplif<span class=\"_ _0\"></span>icado y registrar la<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> p\u00e9rdidas esperadas en <span class=\"_ _b\"></span>la vida de todos los deudores <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omerciales desde el reconocimiento <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nicial <span class=\"_ _0\"></span>de las cuentas a <span class=\"_ _b\"></span>cobrar. La valoraci\u00f3n <span class=\"_ _0\"></span>del det<span class=\"_ _1\"></span>erioro de las <span class=\"_ _0\"></span>deudas comerciale<span class=\"_ _0\"></span>s se <span class=\"_ _9\"> </span>realiza <span class=\"_ _9\"> </span>tomando <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>consideraci\u00f3n <span class=\"_ _6\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>antig\u00fcedad <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>ca<span class=\"_ _0\"></span>da <span class=\"_ _9\"> </span>partida <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>compone <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>deuda. <span class=\"_ _9\"> </span>Las <span class=\"_ _9\"> </span>deud<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>s 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=\"_ _b\"></span>deterio<span class=\"_ _1\"></span>rar. <span class=\"_ _b\"></span>Este porcentaje <span class=\"_ _b\"></span>ser\u00e1 superior <span class=\"_ _b\"></span>conforme el <span class=\"_ _b\"></span>n\u00famero de <span class=\"_ _b\"></span>meses vencidos<span class=\"_ _b\"></span> aumente.<span class=\"_ _2a\"> </span>  <span class=\"_ _13\"> </span>El <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>baja <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>ando <span class=\"_ _1\"></span>expiran <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>ced<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>derechos <span class=\"_ _1\"></span>sobre <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>correspondiente <span class=\"_ _7\"></span>activo <span class=\"_ _6\"></span>financiero <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>transferido <span class=\"_ _7\"></span>sustancialmente <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>riesgos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>beneficios inherentes <span class=\"_ _1\"></span>a su <span class=\"_ _1\"></span>propiedad, <span class=\"_ _1\"></span>tales co<span class=\"_ _1\"></span>mo c<span class=\"_ _1\"></span><span class=\"ffa\">esiones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos comerciales <span class=\"_ _1\"></span>en operaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>\u201cfactoring\u201d <span class=\"_ _1\"></span>en las </span>que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>empresa <span class=\"_ _1\"></span>no re<span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>ning\u00fan <span class=\"_ _1\"></span>riesgo d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>cr\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 <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>de ba<span class=\"_ _1\"></span>ja los activos financieros, y reconoce un pasivo financiero por un importe igual a<span class=\"_ _a\"></span> la contraprestaci\u00f3n recibida, en las cesiones de <span class=\"_ _b\"></span>activos financiero<span class=\"_ _0\"></span>s en <span class=\"_ _b\"></span>las que <span class=\"_ _b\"></span>se retenga <span class=\"_ _b\"></span>sustancialmente los <span class=\"_ _b\"></span>riesgos y <span class=\"_ _b\"></span>beneficios inherentes <span class=\"_ _b\"></span>a su propiedad, tales como el descuento de efectos o <span class=\"_ _1\"></span><span class=\"ffa\">el \u201cfactoring con recurso\u201d</span>. V\u00e9ase lo indicado en las Notas 9 y 12.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-379": {
   "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 c<span class=\"_ _1\"></span><span class=\"ffa\">esiones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos comerciales <span class=\"_ _1\"></span>en operaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>\u201cfactoring\u201d <span class=\"_ _1\"></span>en las </span>que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>empresa <span class=\"_ _1\"></span>no re<span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>ning\u00fan <span class=\"_ _1\"></span>riesgo d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>cr\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 <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>de ba<span class=\"_ _1\"></span>ja los activos financieros, y reconoce un pasivo financiero por un importe igual a<span class=\"_ _a\"></span> la contraprestaci\u00f3n recibida, en las cesiones de <span class=\"_ _b\"></span>activos financiero<span class=\"_ _0\"></span>s en <span class=\"_ _b\"></span>las que <span class=\"_ _b\"></span>se retenga <span class=\"_ _b\"></span>sustancialmente los <span class=\"_ _b\"></span>riesgos y <span class=\"_ _b\"></span>beneficios inherentes <span class=\"_ _b\"></span>a su propiedad, tales como el descuento de efectos o <span class=\"_ _1\"></span><span class=\"ffa\">el \u201cfactoring con recurso\u201d</span>. V\u00e9ase lo indicado en las Notas 9 y 12.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "Pasivos financieros  <span class=\"_ _13\"> </span>Los <span class=\"_ _b\"></span>pasivos fi<span class=\"_ _b\"></span>na<span class=\"_ _1\"></span>ncieros <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>registran <span class=\"_ _b\"></span>g<span class=\"_ _1\"></span>eneralmente <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>el e<span class=\"_ _b\"></span>fectiv<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>recibido, <span class=\"_ _b\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>tra<span class=\"_ _1\"></span>nsacci\u00f3n. En <span class=\"_ _7\"></span>ejercicios <span class=\"_ _7\"></span>posteriores <span class=\"_ _7\"></span>estas <span class=\"_ _7\"></span>obligaciones <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>valoran <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>oste <span class=\"_ _7\"></span>amortizado <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>m\u00e9todo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de inter\u00e9s <span class=\"_ _a\"></span>efectivo. <span class=\"_ _7\"></span>Por <span class=\"_ _7\"></span>coste <span class=\"_ _a\"></span>amortiza<span class=\"_ _1\"></span>do <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntiende <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>efectivo <span class=\"_ _a\"></span>recibido, <span class=\"_ _a\"></span>me<span class=\"_ _1\"></span>nos <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>evoluciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>rincipal efectuadas, m\u00e1s los intereses devengados no pagados.<span class=\"_ _2a\"> </span>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=\"_ _a\"></span>funci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>vencimiento <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>partir <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la fecha <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>balance <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>tuaci\u00f3n, <span class=\"_ _b\"></span>consider\u00e1ndose <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>corrientes <span class=\"_ _b\"></span>aquellos a<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>tivos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>pasivos con<span class=\"_ _b\"></span> vencimiento<span class=\"_ _b\"></span> posterior a los doce meses contados a partir de la fecha del mismo.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-378": {
   "value": "Pasivos financieros  <span class=\"_ _13\"> </span>Los <span class=\"_ _b\"></span>pasivos fi<span class=\"_ _b\"></span>na<span class=\"_ _1\"></span>ncieros <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>registran <span class=\"_ _b\"></span>g<span class=\"_ _1\"></span>eneralmente <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>el e<span class=\"_ _b\"></span>fectiv<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>recibido, <span class=\"_ _b\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>tra<span class=\"_ _1\"></span>nsacci\u00f3n. En <span class=\"_ _7\"></span>ejercicios <span class=\"_ _7\"></span>posteriores <span class=\"_ _7\"></span>estas <span class=\"_ _7\"></span>obligaciones <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>valoran <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>oste <span class=\"_ _7\"></span>amortizado <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>m\u00e9todo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de inter\u00e9s <span class=\"_ _a\"></span>efectivo. <span class=\"_ _7\"></span>Por <span class=\"_ _7\"></span>coste <span class=\"_ _a\"></span>amortiza<span class=\"_ _1\"></span>do <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>ntiende <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>efectivo <span class=\"_ _a\"></span>recibido, <span class=\"_ _a\"></span>me<span class=\"_ _1\"></span>nos <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>evoluciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>rincipal efectuadas, m\u00e1s los intereses devengados no pagados.<span class=\"_ _2a\"> </span>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=\"_ _a\"></span>funci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>vencimiento <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>partir <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la fecha <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>balance <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>tuaci\u00f3n, <span class=\"_ _b\"></span>consider\u00e1ndose <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>corrientes <span class=\"_ _b\"></span>aquellos a<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>tivos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>pasivos con<span class=\"_ _b\"></span> vencimiento<span class=\"_ _b\"></span> posterior a los doce meses contados a partir de la fecha del mismo.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "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=\"_ _a\"></span>funci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>vencimiento <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>partir <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la fecha <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>balance <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>tuaci\u00f3n, <span class=\"_ _b\"></span>consider\u00e1ndose <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>corrientes <span class=\"_ _b\"></span>aquellos a<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>tivos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>pasivos con<span class=\"_ _b\"></span> vencimiento<span class=\"_ _b\"></span> posterior a los doce meses contados a partir de la fecha del mismo.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-380": {
   "value": "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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "j) <span class=\"_ _1a\"> </span>Indemnizaciones por despido y compromisos laborales  <span class=\"_ _13\"> </span>De <span class=\"_ _f\"> </span>acuerdo <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>reglamentaci\u00f3n <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>trabajo <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>igente<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>el <span class=\"_ _f\"> </span>Grupo <span class=\"_ _f\"> </span>Azkoyen <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>st\u00e1 <span class=\"_ _f\"> </span>obligado <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>pago <span class=\"_ _f\"> </span>de indemnizaciones <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"> </span>empleados  c<span class=\"_ _b\"></span>on<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>los  que,<span class=\"_ _b\"></span>  bajo <span class=\"_ _8\"> </span>determinadas <span class=\"_ _d\"> </span>condiciones, <span class=\"_ _d\"> </span>rescinda <span class=\"_ _8\"> </span>sus  re<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aciones laborales. <span class=\"_ _7\"></span>Por <span class=\"_ _7\"></span>tanto, <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>ndemnizaciones <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>despido <span class=\"_ _7\"></span>susceptibles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cuantificaci\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=\"_ _a\"></span>corrientes</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=\"_ _b\"></span>e </span>diciembre <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>2025 <span class=\"_ _e\"> </span>incluye <span class=\"_ _f\"> </span><span class=\"ls11\">428</span> <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>euros <span class=\"_ _f\"> </span>(4<span class=\"_ _1\"></span>91 <span class=\"_ _f\"> </span>miles <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>euros <span class=\"_ _e\"> </span>al <span class=\"_ _f\"> </span>31 <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>dici<span class=\"_ _1\"></span>embre <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>2024<span class=\"ls1b\">) </span>correspondientes <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _b\"></span>actual <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>pasivo act<span class=\"_ _0\"></span>uarial, <span class=\"_ _b\"></span>calculado d<span class=\"_ _b\"></span>e acuerdo <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>NIC 1<span class=\"_ _b\"></span>9<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>registrado b\u00e1sicamente por<span class=\"ls0\"> Coges, <span class=\"_ _b\"></span>S.p.A<span class=\"ls16\">. </span>en cobertur<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>las obligaciones laborales<span class=\"_ _b\"></span> establecidas en e<span class=\"_ _0\"></span>l Art\u00edculo <span class=\"_ _b\"></span>2.120 del C\u00f3digo C<span class=\"_ _b\"></span>iv<span class=\"_ _1\"></span>il </span>italiano (\u201cTrattamento di fine rapporto\u201d <span class=\"ff3\">- TFR).<span class=\"_ _2a\"> </span></span>Est\u00e1n relacionadas con el <span class=\"_ _0\"></span>derecho al cobro por <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>arte de l<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>s empleados y <span class=\"_ _0\"></span>trabajadores de i<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>demnizaciones 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 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>plan post<span class=\"_ _1\"></span>-<span class=\"_ _2a\"> </span>empleo <span class=\"_ _7\"></span>hasta <span class=\"_ _a\"></span>enero <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2007 <span class=\"_ _a\"></span>era <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>prestaci<span class=\"_ _1\"></span>ones <span class=\"_ _a\"></span>definidas. <span class=\"_ _a\"></span>Como<span class=\"_ _1\"></span> <span class=\"_ _a\"></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>20<span class=\"_ _1\"></span>07, <span class=\"_ _a\"></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>co<span class=\"_ _1\"></span>ncepto <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=\"_ _a\"></span>pagos <span class=\"_ _1\"></span>realizados s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>registran <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>cargo <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span><span class=\"ffa\">\u201c</span>Gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>personal<span class=\"ffa\">\u201d</span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a cuenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>consolidada <span class=\"_ _1\"></span>adjunta. <span class=\"_ _a\"></span>En 2025<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>incluye <span class=\"_ _1\"></span>212 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>por este <span class=\"_ _6\"> </span>concepto <span class=\"_ _9\"> </span>(2<span class=\"ls19\">22</span> <span class=\"_ _6\"> </span>miles <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>euro<span class=\"_ _1\"></span>s <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>2024<span class=\"ls14\">).</span> <span class=\"_ _7\"></span>Si<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>embargo, <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>ob<span class=\"_ _1\"></span>ligaciones <span class=\"_ _6\"> </span>g<span class=\"_ _1\"></span>eneradas <span class=\"_ _7\"></span>has<span class=\"_ _1\"></span>ta <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>f<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>cha <span class=\"_ _6\"></span>de entrada <span class=\"_ _e\"> </span>en <span class=\"_ _f\"> </span>vigor <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>reforma <span class=\"_ _e\"> </span>siguen <span class=\"_ _f\"> </span>teniendo <span class=\"_ _e\"> </span>el <span class=\"_ _10\"> </span>m<span class=\"_ _0\"></span>ismo <span class=\"_ _e\"> </span>tratamiento. <span class=\"_ _f\"> </span>L<span class=\"_ _1\"></span>as <span class=\"_ _f\"> </span>hip\u00f3tesis <span class=\"_ _e\"> </span>fundamentales consideradas <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span><span class=\"ls11\">20<span class=\"ls0\">25 <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>sido, <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>ntre <span class=\"_ _b\"></span>otras, <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>inter\u00e9s <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>3,37% <span class=\"_ _b\"></span>(<span class=\"ls11\">3,</span>18% <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>2024<span class=\"ls14\">),</span> <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>tasa <span class=\"_ _b\"></span>de <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=\"_ _7\"></span>ejercicio <span class=\"_ _a\"></span>202<span class=\"_ _1\"></span>4) <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=\"ffa\">\u201cRG48 <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _a\"></span>Ragioneria <span class=\"_ _7\"></span>General<span class=\"_ _1\"></span></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><span class=\"ls11\">53</span> <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros, <span class=\"_ _1\"></span>aproximadamente<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(<span class=\"ls19\">87</span> </span>miles de euros aproximadamente en 2024<span class=\"ls14\">).</span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-381": {
   "value": "j) <span class=\"_ _1a\"> </span>Indemnizaciones por despido y compromisos laborales  <span class=\"_ _13\"> </span>De <span class=\"_ _f\"> </span>acuerdo <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>reglamentaci\u00f3n <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>trabajo <span class=\"_ _11\"> </span>v<span class=\"_ _1\"></span>igente<span class=\"_ _1\"></span>, <span class=\"_ _f\"> </span>el <span class=\"_ _f\"> </span>Grupo <span class=\"_ _f\"> </span>Azkoyen <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>st\u00e1 <span class=\"_ _f\"> </span>obligado <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>pago <span class=\"_ _f\"> </span>de indemnizaciones <span class=\"_ _d\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"> </span>empleados  c<span class=\"_ _b\"></span>on<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>los  que,<span class=\"_ _b\"></span>  bajo <span class=\"_ _8\"> </span>determinadas <span class=\"_ _d\"> </span>condiciones, <span class=\"_ _d\"> </span>rescinda <span class=\"_ _8\"> </span>sus  re<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>aciones laborales. <span class=\"_ _7\"></span>Por <span class=\"_ _7\"></span>tanto, <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>ndemnizaciones <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>despido <span class=\"_ _7\"></span>susceptibles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cuantificaci\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=\"_ _a\"></span>corrientes</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=\"_ _b\"></span>e </span>diciembre <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>2025 <span class=\"_ _e\"> </span>incluye <span class=\"_ _f\"> </span><span class=\"ls11\">428</span> <span class=\"_ _f\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>euros <span class=\"_ _f\"> </span>(4<span class=\"_ _1\"></span>91 <span class=\"_ _f\"> </span>miles <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>euros <span class=\"_ _e\"> </span>al <span class=\"_ _f\"> </span>31 <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>dici<span class=\"_ _1\"></span>embre <span class=\"_ _f\"> </span>de <span class=\"_ _e\"> </span>2024<span class=\"ls1b\">) </span>correspondientes <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _b\"></span>actual <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>pasivo act<span class=\"_ _0\"></span>uarial, <span class=\"_ _b\"></span>calculado d<span class=\"_ _b\"></span>e acuerdo <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>NIC 1<span class=\"_ _b\"></span>9<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>registrado b\u00e1sicamente por<span class=\"ls0\"> Coges, <span class=\"_ _b\"></span>S.p.A<span class=\"ls16\">. </span>en cobertur<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>las obligaciones laborales<span class=\"_ _b\"></span> establecidas en e<span class=\"_ _0\"></span>l Art\u00edculo <span class=\"_ _b\"></span>2.120 del C\u00f3digo C<span class=\"_ _b\"></span>iv<span class=\"_ _1\"></span>il </span>italiano (\u201cTrattamento di fine rapporto\u201d <span class=\"ff3\">- TFR).<span class=\"_ _2a\"> </span></span>Est\u00e1n relacionadas con el <span class=\"_ _0\"></span>derecho al cobro por <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>arte de l<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>s empleados y <span class=\"_ _0\"></span>trabajadores de i<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>demnizaciones 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 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>plan post<span class=\"_ _1\"></span>-<span class=\"_ _2a\"> </span>empleo <span class=\"_ _7\"></span>hasta <span class=\"_ _a\"></span>enero <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2007 <span class=\"_ _a\"></span>era <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>prestaci<span class=\"_ _1\"></span>ones <span class=\"_ _a\"></span>definidas. <span class=\"_ _a\"></span>Como<span class=\"_ _1\"></span> <span class=\"_ _a\"></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>20<span class=\"_ _1\"></span>07, <span class=\"_ _a\"></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>co<span class=\"_ _1\"></span>ncepto <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=\"_ _a\"></span>pagos <span class=\"_ _1\"></span>realizados s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>registran <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>cargo <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span><span class=\"ffa\">\u201c</span>Gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>personal<span class=\"ffa\">\u201d</span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a cuenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>consolidada <span class=\"_ _1\"></span>adjunta. <span class=\"_ _a\"></span>En 2025<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>incluye <span class=\"_ _1\"></span>212 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>por este <span class=\"_ _6\"> </span>concepto <span class=\"_ _9\"> </span>(2<span class=\"ls19\">22</span> <span class=\"_ _6\"> </span>miles <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>euro<span class=\"_ _1\"></span>s <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>2024<span class=\"ls14\">).</span> <span class=\"_ _7\"></span>Si<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>embargo, <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>ob<span class=\"_ _1\"></span>ligaciones <span class=\"_ _6\"> </span>g<span class=\"_ _1\"></span>eneradas <span class=\"_ _7\"></span>has<span class=\"_ _1\"></span>ta <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>f<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>cha <span class=\"_ _6\"></span>de entrada <span class=\"_ _e\"> </span>en <span class=\"_ _f\"> </span>vigor <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>reforma <span class=\"_ _e\"> </span>siguen <span class=\"_ _f\"> </span>teniendo <span class=\"_ _e\"> </span>el <span class=\"_ _10\"> </span>m<span class=\"_ _0\"></span>ismo <span class=\"_ _e\"> </span>tratamiento. <span class=\"_ _f\"> </span>L<span class=\"_ _1\"></span>as <span class=\"_ _f\"> </span>hip\u00f3tesis <span class=\"_ _e\"> </span>fundamentales consideradas <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span><span class=\"ls11\">20<span class=\"ls0\">25 <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>sido, <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>ntre <span class=\"_ _b\"></span>otras, <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>inter\u00e9s <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>3,37% <span class=\"_ _b\"></span>(<span class=\"ls11\">3,</span>18% <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>2024<span class=\"ls14\">),</span> <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>tasa <span class=\"_ _b\"></span>de <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=\"_ _7\"></span>ejercicio <span class=\"_ _a\"></span>202<span class=\"_ _1\"></span>4) <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=\"ffa\">\u201cRG48 <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _a\"></span>Ragioneria <span class=\"_ _7\"></span>General<span class=\"_ _1\"></span></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><span class=\"ls11\">53</span> <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros, <span class=\"_ _1\"></span>aproximadamente<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(<span class=\"ls19\">87</span> </span>miles de euros aproximadamente en 2024<span class=\"ls14\">).</span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-384": {
   "value": "Prov<span class=\"_ _1\"></span>isiones: <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>aldos <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>reedores <span class=\"_ _b\"></span>que cubren <span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>bligaciones <span class=\"_ _b\"></span>presen<span class=\"_ _1\"></span>tes <span class=\"_ _0\"></span>a l<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> fec<span class=\"_ _0\"></span>ha del <span class=\"_ _b\"></span>balance surgidas <span class=\"_ _b\"></span>como consecuencia  de <span class=\"_ _d\"> </span>sucesos  pasados  de <span class=\"_ _d\"> </span>los  que  pueden  d<span class=\"_ _b\"></span>eri<span class=\"_ _1\"></span>varse  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=\"_ _c\"></span>cuanto <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>naturaleza, <span class=\"_ _b\"></span>pero <span class=\"_ _b\"></span>indeterminados <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>cuanto <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>su <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>y/o <span class=\"_ _b\"></span>momento de cancelaci\u00f3n.<span class=\"_ _2a\"> </span>Las <span class=\"_ _9\"> </span>pro<span class=\"_ _1\"></span>visiones <span class=\"_ _9\"> </span>-que <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>cuantifican <span class=\"_ _9\"> </span>teniendo <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>consideraci\u00f3n <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>mejor <span class=\"_ _9\"> </span>info<span class=\"_ _1\"></span>rmaci\u00f3n <span class=\"_ _9\"> </span>disponible <span class=\"_ _8\"> </span>sobre <span class=\"_ _9\"> </span>las consecuencias <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>suceso <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>traen <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>ausa <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>reestimadas <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>ocasi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cada <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>able- se  utilizan <span class=\"_ _d\"> </span>para  afro<span class=\"_ _0\"></span>ntar<span class=\"_ _1\"></span>  la<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>obligaciones  espec\u00edficas <span class=\"_ _8\"> </span>p<span class=\"_ _1\"></span>ara  la<span class=\"ls18\">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=\"_ _2a\"> </span>Provisiones por costes <span class=\"_ _0\"></span>de garant\u00edas <span class=\"_ _0\"></span>y reciclaje.<span class=\"ff1\"> </span>Las provisiones p<span class=\"_ _b\"></span>or costes de garant\u00edas y <span class=\"_ _b\"></span>por las obligaciones 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=\"_ _b\"></span>s<span class=\"_ _1\"></span>timaci\u00f3n <span class=\"_ _6\"> </span>del <span class=\"_ _6\"> </span>gas<span class=\"_ _a\"></span>to <span class=\"_ _6\"> </span>rea<span class=\"_ _1\"></span>lizada <span class=\"_ _6\"></span>por <span class=\"_ _6\"> </span>los Administradores de la Sociedad dominante y necesaria para liquidar el pasivo del Grupo (<span class=\"_ _1\"></span>Nota 31<span class=\"ls1b\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-382": {
   "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>que la probabilidad <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e que s<span class=\"_ _0\"></span>e tenga que <span class=\"_ _b\"></span>atender la obligaci\u00f3n <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span> mayor <span class=\"_ _b\"></span>que lo contrario. 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=\"_ _7\"></span>se <span class=\"_ _a\"></span>informa <span class=\"_ _7\"></span>sobre <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, consid\u00e9<span class=\"_ _1\"></span>rese lo indicado en la Nota 14. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-383": {
   "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>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>siguen <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>os criterios siguientes<span class=\"_ _2a\"> </span>:<span class=\"_ _2a\"> </span>a)<span class=\"ls0\"> <span class=\"_ _4\"> </span>Subvenciones<span class=\"_ _1\"></span> concedidas para la co<span class=\"_ _0\"></span>mpra o producci\u00f3n de activos fijos (subvenc<span class=\"_ _0\"></span>iones 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>clasi<span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>can <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=\"ls15\">y <span class=\"_ _9\"> </span></span>se <span class=\"_ _9\"> </span>imputan <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>resultado<span class=\"_ _0\"></span>s <span class=\"_ _9\"> </span>en proporci\u00f3n a la dotaci\u00f3n a la amortizaci\u00f3n efectuada en el periodo por los activos subvencionados<span class=\"_ _1\"></span>. b)<span class=\"ls0\"> <span class=\"_ _4\"> </span>Subvenciones <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>gastos <span class=\"_ _a\"></span>(<span class=\"ls19\">o <span class=\"_ _a\"></span></span>de <span class=\"_ _a\"></span>explotaci\u00f3n)<span class=\"ls16\">: <span class=\"_ _1\"></span></span><span class=\"ffa\">se <span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>ignan <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ingresos <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>\u201cOtros <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>gresos <span class=\"_ _1\"></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>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-385": {
   "value": "m) <span class=\"_ _a\"></span>Reconocimiento de ingresos  <span class=\"_ _13\"> </span>El Grupo A<span class=\"_ _b\"></span>zk<span class=\"_ _1\"></span>oyen re<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onoce el<span class=\"_ _b\"></span> ingreso, cuando o<span class=\"_ _b\"></span> a medida <span class=\"_ _b\"></span>que el control <span class=\"_ _b\"></span>sobre los di<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tintos bienes <span class=\"_ _0\"></span>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=\"_ _6\"></span>el <span class=\"_ _7\"></span>cl<span class=\"_ _1\"></span>iente <span class=\"_ _7\"></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=\"_ _1\"></span> <span class=\"_ _7\"></span>servicios <span class=\"_ _6\"></span>transferidos <span class=\"_ _7\"></span>y obtiene <span class=\"_ _a\"></span>sustancialmente <span class=\"_ _1\"></span>todos <span class=\"_ _a\"></span><span class=\"ls12\">los</span> <span class=\"_ _1\"></span>beneficios <span class=\"_ _a\"></span>aparejados <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>mismos<span class=\"_ _1\"></span>, <span class=\"_ _a\"></span>siempre <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>cuando <span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>ista <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>contrato con der<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>chos <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>obligaciones e<span class=\"_ _b\"></span>jecutables, y <span class=\"_ _b\"></span>entre otr<span class=\"_ _b\"></span>os<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>sea probable <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Grupo re<span class=\"_ _0\"></span>caude <span class=\"_ _b\"></span>la 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>liente. <span class=\"_ _6\"> </span>El <span class=\"_ _9\"> </span>ingreso <span class=\"_ _6\"> </span>es <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>pr<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>cio <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>la 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>q<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>sea <span class=\"_ _a\"></span>altamente <span class=\"_ _1\"></span>probable <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></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 m<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>mento en el que se transfieren<span class=\"_ _0\"></span> 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=\"_ _b\"></span>e<span class=\"_ _1\"></span>n para <span class=\"_ _0\"></span>el cliente o par<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> el <span class=\"_ _b\"></span>Grup<span class=\"_ _1\"></span>o. Si <span class=\"_ _0\"></span>un contrato <span class=\"_ _b\"></span>h<span class=\"_ _1\"></span>ace referenc<span class=\"_ _b\"></span>ia a distintos bienes<span class=\"_ _0\"></span> y <span class=\"_ _1\"></span>servicios, <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>precio <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>asociado <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>distintas <span class=\"_ _1\"></span>obligaciones <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>desempe\u00f1o <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>base de<span class=\"_ _1\"></span> <span class=\"_ _1\"></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=\"_ _7\"></span>razonablemente. <span class=\"_ _6\"></span>El <span class=\"_ _7\"></span>ingre<span class=\"_ _1\"></span>so <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>reconocido <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>cada <span class=\"_ _7\"></span>obligaci\u00f3n <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>sempe\u00f1o <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>un momento determinado o lo largo del tiempo.<span class=\"_ _2a\"> </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=\"_ _1\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>control <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>bienes <span class=\"_ _a\"></span>pasa <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>comprador, <span class=\"_ _a\"></span>normalmente coincidente <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>omento <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>entrega de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>bienes.<span class=\"_ _1\"></span> L<span class=\"_ _b\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>ingresos <span class=\"_ _0\"></span>son <span class=\"_ _b\"></span>reconocidos co<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>precios estipulados en el contrato, <span class=\"_ _0\"></span>netos de los descuentos <span class=\"_ _0\"></span>estimados por volumen u<span class=\"_ _b\"></span> o<span class=\"_ _1\"></span>tros. L<span class=\"_ _1\"></span>as facturas se<span class=\"_ _b\"></span> emi<span class=\"_ _1\"></span>ten 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=\"_ _2a\"> </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=\"_ _a\"></span>devoluci\u00f3n, <span class=\"_ _1\"></span>descuentos <span class=\"_ _1\"></span>comerciales <span class=\"_ _a\"></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 <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>obrar, n<span class=\"_ _b\"></span>eta<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de devoluciones, descuentos <span class=\"_ _b\"></span>comerciales y<span class=\"_ _0\"></span> reb<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>jas po<span class=\"_ _b\"></span>r volumen. <span class=\"_ _0\"></span>Si l<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngresos <span class=\"_ _b\"></span>no 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=\"_ _c\"></span>lu<span class=\"_ _1\"></span>gar <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>con<span class=\"_ _1\"></span>traprestaciones <span class=\"_ _c\"></span>variables <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>erdo <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>NIIF <span class=\"_ _b\"></span>15, <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>tienen<span class=\"_ _0\"></span> que ser estimadas al inicio del contrato. La  NIIF <span class=\"_ _11\"> </span>15  ob<span class=\"_ _1\"></span>liga  a  co<span class=\"_ _1\"></span>nsiderar  que <span class=\"_ _11\"> </span>no  habr\u00e1 <span class=\"_ _11\"> </span>reversiones  significativas  de <span class=\"_ _11\"> </span>ingresos  al  de<span class=\"_ _1\"></span>terminar  las contraprestaciones variables.<span class=\"_ _2a\"> </span>(<span class=\"_ _2a\"> </span>ii) <span class=\"_ _1c\"> </span>Obligaciones por garant\u00edas El  Grupo<span class=\"_ _0\"></span>  ofr<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>ce <span class=\"_ _d\"> </span>las  gara<span class=\"_ _0\"></span>nt\u00edas  o<span class=\"_ _b\"></span>b<span class=\"_ _1\"></span>ligatorias <span class=\"_ _d\"> </span>para  l<span class=\"_ _0\"></span>as <span class=\"_ _d\"> </span>reparaciones  g<span class=\"_ _b\"></span>en<span class=\"_ _1\"></span>erales. <span class=\"_ _d\"> </span>Por  otr<span class=\"_ _b\"></span>a  parte, <span class=\"_ _d\"> </span>en  al<span class=\"_ _b\"></span>g<span class=\"_ _1\"></span>unas 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=\"_ _b\"></span>s<span class=\"_ _1\"></span>u parte a las garant\u00edas e<span class=\"_ _b\"></span>x<span class=\"_ _1\"></span>tendidas es de aplicaci\u00f3n lo establecido en la NIIF 15 (para lo cual se diferir\u00e1n los ingresos ordi<span class=\"_ _1\"></span>narios).<span class=\"_ _2a\"> </span>2.<span class=\"ls0\"> <span class=\"_ _17\"> </span>Ventas por contratos de construcci\u00f3n<span class=\"_ _2a\"> </span></span>Los <span class=\"_ _9\"> </span>ingresos <span class=\"_ _9\"> </span>son<span class=\"_ _b\"></span> <span class=\"_ _9\"> </span>reconocidos <span class=\"_ _9\"> </span>a <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>se<span class=\"_ _1\"></span>g\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>b<span class=\"_ _0\"></span>asado <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>e<span class=\"_ _0\"></span>l porcentaje de lo<span class=\"_ _0\"></span>s costes incurridos <span class=\"_ _b\"></span>a la 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\u00e9rdida esperada en u<span class=\"_ _b\"></span>n contrato <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>reconocida <span class=\"_ _c\"></span>como <span class=\"_ _b\"></span>gasto <span class=\"_ _c\"></span>inmediatamente. L<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>mayor\u00eda <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>estos <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>ontratos <span class=\"_ _c\"></span>cumplen <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>requerimientos para reconocer su ingreso a lo largo del tiempo. Principalmente <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>st\u00e1n <span class=\"_ _b\"></span>vi<span class=\"_ _1\"></span>nculados <span class=\"_ _b\"></span>con el <span class=\"_ _b\"></span>Subgrupo Primion <span class=\"_ _b\"></span>y est\u00e1n relacionados <span class=\"_ _b\"></span>con proyectos <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>instalaciones 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 <span class=\"_ _1\"></span>parciales emitidos, n<span class=\"_ _1\"></span>o exceden <span class=\"_ _1\"></span>el coste m\u00e1s <span class=\"_ _1\"></span>el beneficio <span class=\"_ _1\"></span>reconocido tota<span class=\"_ _1\"></span>l 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=\"_ _b\"></span>c<span class=\"_ _1\"></span>tivo, a<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>\u00ed como<span class=\"_ _0\"></span> los <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ambios en<span class=\"_ _b\"></span> la duraci\u00f3n d<span class=\"_ _b\"></span>el contrat<span class=\"_ _1\"></span>o. La <span class=\"_ _b\"></span>modificaci\u00f3n se <span class=\"_ _0\"></span>incluye en <span class=\"_ _b\"></span>los 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=\"_ _7\"></span>clase <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=\"_ _b\"></span>c<span class=\"_ _1\"></span>uentemente, <span class=\"_ _8\"> </span>depende  del<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>resultado <span class=\"_ _8\"> </span>de  las<span class=\"_ _b\"></span>  per<span class=\"_ _1\"></span>tinentes <span class=\"_ _8\"> </span>ne<span class=\"_ _1\"></span>gociaciones. <span class=\"_ _8\"> </span>Una 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>que se<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>prestan los <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>ervicios, e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>decir, s<span class=\"_ _b\"></span>eg<span class=\"_ _1\"></span>\u00fan <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>m\u00e9todo del <span class=\"_ _b\"></span>porcentaje <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>realizaci\u00f3n <span class=\"_ _b\"></span>(grado <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>avance) descrito anteriormente<span class=\"_ _2a\"> </span>.<span class=\"_ _2a\"> </span>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 temporal, en funci\u00f3n <span class=\"_ _1\"></span>del principal pendiente de p<span class=\"_ _1\"></span>ago 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=\"_ _b\"></span> lo largo de la vida prevista del activo financiero del importe e<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span> libros neto de dicho activo.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "(i) <span class=\"_ _1b\"> </span>Contraprestaciones variables<span class=\"_ _2a\"> </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=\"_ _a\"></span>devoluci\u00f3n, <span class=\"_ _1\"></span>descuentos <span class=\"_ _1\"></span>comerciales <span class=\"_ _a\"></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 <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>obrar, n<span class=\"_ _b\"></span>eta<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de devoluciones, descuentos <span class=\"_ _b\"></span>comerciales y<span class=\"_ _0\"></span> reb<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>jas po<span class=\"_ _b\"></span>r volumen. <span class=\"_ _0\"></span>Si l<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ngresos <span class=\"_ _b\"></span>no 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=\"_ _c\"></span>lu<span class=\"_ _1\"></span>gar <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>con<span class=\"_ _1\"></span>traprestaciones <span class=\"_ _c\"></span>variables <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>erdo <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>NIIF <span class=\"_ _b\"></span>15, <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>tienen<span class=\"_ _0\"></span> que ser estimadas al inicio del contrato. La  NIIF <span class=\"_ _11\"> </span>15  ob<span class=\"_ _1\"></span>liga  a  co<span class=\"_ _1\"></span>nsiderar  que <span class=\"_ _11\"> </span>no  habr\u00e1 <span class=\"_ _11\"> </span>reversiones  significativas  de <span class=\"_ _11\"> </span>ingresos  al  de<span class=\"_ _1\"></span>terminar  las contraprestaciones variables.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-417": {
   "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 temporal, en funci\u00f3n <span class=\"_ _1\"></span>del principal pendiente de p<span class=\"_ _1\"></span>ago 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=\"_ _b\"></span> lo largo de la vida prevista del activo financiero del importe e<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span> libros neto de dicho activo.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "n) <span class=\"_ _f\"> </span>Reconocimiento de gastos  <span class=\"_ _13\"> </span>Los <span class=\"_ _b\"></span>gastos <span class=\"_ _b\"></span>se <span class=\"_ _c\"></span>reconocen <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cuenta <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>ganancias <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>onsolidada <span class=\"_ _b\"></span>cuando <span class=\"_ _b\"></span>tiene <span class=\"_ _b\"></span>lugar <span class=\"_ _c\"></span>una <span class=\"_ _b\"></span>disminuci\u00f3n en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>beneficios <span class=\"_ _7\"></span>econ\u00f3micos <span class=\"_ _a\"></span>futuros<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>relacionados <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>reducci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>activo, <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>un <span class=\"_ _a\"></span>inc<span class=\"_ _1\"></span>remento <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>un pasivo, <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _7\"></span>puede <span class=\"_ _7\"></span>me<span class=\"_ _1\"></span>dir <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _7\"></span>fiable. <span class=\"_ _7\"></span>Esto <span class=\"_ _7\"></span>im<span class=\"_ _1\"></span>plica <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>registro <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _7\"></span>gasto <span class=\"_ _6\"></span>tiene <span class=\"_ _7\"></span>lugar <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>forma simult\u00e1nea al registro del incremento del pasivo o la reducci\u00f3n del activo.  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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "o) <span class=\"_ _f\"> </span>Impuesto sobre beneficios; activos y pasivos por i<span class=\"_ _0\"></span>mpuestos diferidos<span class=\"_ _1\"></span>  <span class=\"_ _13\"> </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=\"_ _b\"></span> anticipados y diferidos y cr\u00e9ditos fiscales, tanto por bases imponibles negativas como por d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>ducciones.<span class=\"_ _1\"></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  recuperar<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _d\"> </span>o 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=\"_ _1\"></span> <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>todas <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>diferencias <span class=\"_ _1\"></span>temporarias <span class=\"_ _a\"></span>imponibles <span class=\"_ _1\"></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=\"_ _b\"></span>a<span class=\"_ _1\"></span>s <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=\"_ _7\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>el <span class=\"_ _6\"> </span>futu<span class=\"_ _1\"></span>ro <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>uficientes <span class=\"_ _6\"></span>ganancias fiscales contra las que <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>oder hacerlos ef<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>ctivos. El resto d<span class=\"_ _b\"></span>e activos por impuestos diferidos <span class=\"_ _b\"></span>(bases imponibles<span class=\"_ _a\"></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=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-418": {
   "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  recuperar<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _d\"> </span>o 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=\"_ _1\"></span> <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>todas <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>diferencias <span class=\"_ _1\"></span>temporarias <span class=\"_ _a\"></span>imponibles <span class=\"_ _1\"></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=\"_ _b\"></span>a<span class=\"_ _1\"></span>s <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=\"_ _7\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>el <span class=\"_ _6\"> </span>futu<span class=\"_ _1\"></span>ro <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>uficientes <span class=\"_ _6\"></span>ganancias fiscales contra las que <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>oder hacerlos ef<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>ctivos. El resto d<span class=\"_ _b\"></span>e activos por impuestos diferidos <span class=\"_ _b\"></span>(bases imponibles<span class=\"_ _a\"></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. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "p) <span class=\"_ _f\"> </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>principalmente <span class=\"_ _7\"></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=\"_ _9\"> </span>a <span class=\"_ _7\"></span>trav\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>su <span class=\"_ _9\"> </span>uso <span class=\"_ _7\"></span>continuado<span class=\"_ _1\"></span>. <span class=\"_ _6\"></span>Esta condici\u00f3n <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>considera <span class=\"_ _7\"></span>cumplida <span class=\"_ _a\"></span>cu<span class=\"_ _1\"></span>ando <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>venta <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>altamente <span class=\"_ _7\"></span>probable <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>activo <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>st\u00e1 <span class=\"_ _a\"></span>di<span class=\"_ _1\"></span>sponible <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>la venta inmediata en su condici\u00f3n actual.<span class=\"_ _2a\"> </span>Los <span class=\"_ _a\"></span>activos <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>grupos <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>elementos <span class=\"_ _a\"></span>mantenidos <span class=\"_ _a\"></span>para <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>venta <span class=\"_ _a\"></span>figuran <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>balance <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _a\"></span>consolidado por <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>menor <span class=\"_ _9\"> </span>importe <span class=\"_ _9\"> </span>e<span class=\"_ _1\"></span>ntre <span class=\"_ _9\"> </span>su <span class=\"_ _9\"> </span>valor <span class=\"_ _9\"> </span>co<span class=\"_ _1\"></span>ntable <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>valor <span class=\"_ _9\"> </span>razonable <span class=\"_ _9\"> </span>menos  los <span class=\"_ _9\"> </span>costes <span class=\"_ _9\"> </span>necesarios <span class=\"_ _8\"> </span>para <span class=\"_ _9\"> </span>su enajenaci\u00f3n. <span class=\"_ _a\"></span>El <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>reconoce <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>p\u00e9rdida <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>debida <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>reducci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>activos <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>asta <span class=\"_ _a\"></span>el valor razonable menos <span class=\"_ _1\"></span>los costes de venta <span class=\"_ _1\"></span>en el ep\u00edgrafe <span class=\"_ _a\"></span><span class=\"ffa\">\u201cResultado del ejercicio procedente de <span class=\"_ _1\"></span>operaciones </span>interrumpidas\u201d<span class=\"ff3\"> <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>cuenta <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>ganancias <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>onsolidada <span class=\"_ _b\"></span>adjunta<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>corresponden </span>con una <span class=\"_ _0\"></span>actividad que <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e cont<span class=\"_ _b\"></span>ab<span class=\"_ _1\"></span>iliza como <span class=\"_ _b\"></span>in<span class=\"_ _1\"></span>terrumpida, <span class=\"ffa\">o en \u201cDeterioro <span class=\"_ _b\"></span>de inmovilizado\u201d s<span class=\"ff3\">i no <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>st\u00e1n afectos <span class=\"_ _b\"></span>a </span></span>actividades interrumpidas.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "q) <span class=\"_ _f\"> </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=\"_ _b\"></span>l<span class=\"_ _1\"></span> <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>ord<span class=\"_ _1\"></span>inarias <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>circulaci\u00f3n <span class=\"_ _d\"> </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=\"_ _a\"></span>las <span class=\"_ _1\"></span>sociedades <span class=\"_ _1\"></span>del Grupo (Nota <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>5). <span class=\"_ _b\"></span>Tal<span class=\"_ _1\"></span> y <span class=\"_ _b\"></span>como se <span class=\"_ _b\"></span>indica en <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> NIC <span class=\"_ _b\"></span>33, en <span class=\"_ _b\"></span>una emisi\u00f3n gr<span class=\"_ _b\"></span>atu<span class=\"_ _1\"></span>ita <span class=\"_ _0\"></span>de acc<span class=\"_ _0\"></span>iones en<span class=\"_ _b\"></span> la que <span class=\"_ _b\"></span>no se e<span class=\"_ _b\"></span>x<span class=\"_ _1\"></span>ige contraprestaci\u00f3n, <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>tanto <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>cuanto <span class=\"_ _e\"> </span>aumente <span class=\"_ _f\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _e\"> </span>n\u00famero <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>acciones <span class=\"_ _e\"> </span>ordinarias <span class=\"_ _e\"> </span>en <span class=\"_ _f\"> </span>c<span class=\"_ _1\"></span>irc<span class=\"_ _1\"></span>ulaci\u00f3n <span class=\"_ _e\"> </span>sin incrementarse <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>recursos, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>\u00famero <span class=\"_ _b\"></span>de acciones <span class=\"_ _b\"></span>ordinarias <span class=\"_ _0\"></span>antes <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>operaci\u00f3n se<span class=\"_ _0\"></span> a<span class=\"_ _b\"></span>ju<span class=\"_ _1\"></span>sta <span class=\"_ _b\"></span>como <span class=\"_ _0\"></span>si la<span class=\"_ _b\"></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=\"_ _b\"></span>z<span class=\"_ _1\"></span>koyen correspondientes a l<span class=\"_ _1\"></span><span class=\"ls19\">os</span> ejercicios anual<span class=\"ls19\">es</span> terminados el <span class=\"_ _b\"></span>31 de <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>iciembre <span class=\"_ _b\"></span>de 2025 y 2<span class=\"_ _b\"></span>0<span class=\"_ _1\"></span>24, <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l b<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>neficio <span class=\"_ _0\"></span>b\u00e1sico por <span class=\"_ _b\"></span>acci\u00f3n coin<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ide con <span class=\"_ _b\"></span>el diluido, <span class=\"_ _b\"></span>dado que<span class=\"_ _b\"></span> no han existido acciones potenciales en circulaci\u00f3n durante dicho ejercicio.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "r)<span class=\"ls16\">  <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 deno<span class=\"_ _0\"></span>minadas en <span class=\"_ _b\"></span>\u201cmoneda extranjera\u201d <span class=\"_ _b\"></span>y se <span class=\"_ _b\"></span>registran seg\u00fan <span class=\"_ _b\"></span>los tipos <span class=\"_ _b\"></span>de cambio <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>igentes e<span class=\"_ _b\"></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 <span class=\"_ _0\"></span>en la fecha del balance de situaci\u00f3n consolidado.<span class=\"_ _0\"></span> Los beneficios <span class=\"_ _b\"></span>o p\u00e9rdidas puestos de <span class=\"_ _b\"></span>manifiesto se imputan <span class=\"_ _b\"></span>directamente a la <span class=\"_ _b\"></span>cuen<span class=\"_ _1\"></span>ta <span class=\"_ _b\"></span>de p\u00e9rdidas y <span class=\"_ _b\"></span>ganancias 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=\"_ _b\"></span>vigentes en <span class=\"_ _b\"></span>la fecha <span class=\"_ _b\"></span>del balance <span class=\"_ _b\"></span>de situaci\u00f3n <span class=\"_ _b\"></span>consolidado. <span class=\"_ _1\"></span>El fondo <span class=\"_ _b\"></span>de comercio <span class=\"_ _b\"></span>que surge 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>L<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>partidas <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ingresos <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>gastos <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>convierten <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>tipos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>mbio <span class=\"_ _1\"></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>difere<span class=\"_ _a\"></span>ncias <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>cambio <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>surjan, <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>su caso, <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>clasifican inicialmente<span class=\"_ _b\"></span> como <span class=\"_ _b\"></span>un compone<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _b\"></span>separado <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>patrimonio <span class=\"_ _b\"></span>neto, <span class=\"ffa\">en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>p\u00edgrafe <span class=\"_ _b\"></span>\u201cDiferencias </span>de <span class=\"_ _6\"></span>conversi\u00f3n\u201d<span class=\"ff3\"> <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>posteriormente <span class=\"_ _6\"></span>son <span class=\"_ _7\"></span>reconocidas <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>resultados <span class=\"_ _7\"></span>cuando <span class=\"_ _6\"> </span>se <span class=\"_ _6\"></span>disponga <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>negocio <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>el </span>extranjero o se recupere en todo o en part<span class=\"ls11\">e </span>por otra v\u00eda, dicha inversi\u00f3n<span class=\"_ _1\"></span><span class=\"ls13\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "s)<span class=\"ls0\"> <span class=\"_ _e\"> </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=\"_ _2a\"> </span>Por <span class=\"_ _6\"></span>lo <span class=\"_ _6\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _6\"></span>respecta <span class=\"_ _6\"></span>a <span class=\"_ _6\"> </span>las<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>posibles <span class=\"_ _6\"> </span>co<span class=\"_ _1\"></span>ntingencias <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>materia <span class=\"_ _6\"> </span>medi<span class=\"_ _1\"></span>oambiental <span class=\"_ _6\"></span>pudieran <span class=\"_ _6\"></span>producirse, <span class=\"_ _6\"></span>los Administradores de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Sociedad dominante <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>nsideran <span class=\"_ _b\"></span>que \u00e9<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tas <span class=\"_ _b\"></span>se encuentran <span class=\"_ _b\"></span>suficientemente <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ubiertas <span class=\"_ _b\"></span>con las p\u00f3lizas de seguro de responsabilidad civil que tienen sus<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ritas",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "t) <span class=\"_ _1f\"> </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=\"_ _7\"></span>siguientes sentidos: - <span class=\"_ _15\"> </span>Flujos <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>efectivo: <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ntradas <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=\"_ _1\"></span> - <span class=\"_ _15\"> </span>Actividades <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>xplotaci\u00f3n: <span class=\"_ _b\"></span>actividades <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>constituyen <span class=\"_ _c\"></span>la <span class=\"_ _b\"></span>principal <span class=\"_ _b\"></span>fuente <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>ingresos <span class=\"_ _b\"></span>ordinarios<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>del <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 de inversi\u00f3n: las de <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>dquisici\u00f3n, enajenaci\u00f3n o <span class=\"_ _b\"></span>disposici\u00f3n por otros medios de <span class=\"_ _b\"></span>activos a largo plazo y otras inversiones no incluidas en el efectivo y sus equivalentes. - <span class=\"_ _15\"> </span>Actividades de f<span class=\"_ _0\"></span>inanciaci\u00f3n: actividades <span class=\"_ _b\"></span>q<span class=\"_ _1\"></span>ue pr<span class=\"_ _0\"></span>oducen cambi<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>s en <span class=\"_ _b\"></span>el tama\u00f1o y <span class=\"_ _b\"></span>composici\u00f3n del patrimonio<span class=\"_ _0\"></span> 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=\"_ _9\"> </span>(incluid<span class=\"_ _0\"></span>os <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>desc<span class=\"_ _1\"></span>uento <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>anticipos <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>omerciales) <span class=\"_ _9\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _7\"></span>fo<span class=\"_ _1\"></span>rman <span class=\"_ _7\"></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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "u) <span class=\"_ _f\"> </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=\"_ _b\"></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>posibilidad <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=\"_ _b\"></span>la <span class=\"_ _b\"></span>intenci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>liquidarlos 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "v) <span class=\"_ _e\"> </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=\"_ _b\"></span>otras inversiones a <span class=\"_ _b\"></span>corto pla<span class=\"ls15\">zo</span> <span class=\"ls11\">de</span> <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>lta <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>iquidez q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e so<span class=\"_ _0\"></span>n r\u00e1pidamente <span class=\"_ _b\"></span>realizables en <span class=\"_ _b\"></span>caja y que <span class=\"_ _b\"></span>no tienen<span class=\"_ _0\"></span> riesgo de cambios en su valor.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "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=\"_ _1\"></span> <span class=\"_ _7\"></span>ejercicios <span class=\"_ _7\"></span>2025 <span class=\"_ _7\"></span><span class=\"ls18\">y <span class=\"_ _6\"></span><span class=\"ls11\">20</span></span>24 <span class=\"_ _7\"></span><span class=\"ls19\">es</span> <span class=\"_ _6\"></span>el siguiente: Miles de euros 31.12.2025 31.12.2024 Coges, S.p.A. 35.658 35.658 Coffetek, Ltd.  5.375 5.657 Subgrupo Primion  9.043 9.043 Ascaso Factory, S.L.U. 4.640 7.507 SIA Vendon  6.347 6.347 Total 61.<span class=\"ls0\">063 </span>64.212 Las <span class=\"_ _b\"></span>unidades <span class=\"_ _b\"></span>generadoras <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>orrespondientes <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>fondos <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>co<span class=\"_ _1\"></span>mercio <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>corresponden <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>propia<span class=\"_ _b\"></span>s sociedades legales o subgrupos. La <span class=\"_ _a\"></span>reducci\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ondo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>comercio <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>Coffetek, <span class=\"_ _a\"></span>Ltd. <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>debe <span class=\"_ _a\"></span>al <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ovimiento <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>diferencias <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>conversi\u00f3n producido por la depreciaci\u00f3n de la libra esterlina respecto al euro (v\u00e9ase Nota 13.<span class=\"ls11\">10</span>). El fondo de comercio correspondiente al Subgrupo Primion, tiene el siguiente<span class=\"_ _0\"></span> detalle por sociedades participadas<span class=\"_ _0\"></span> al <span class=\"ls0\">31 de diciembre de 2025 <span class=\"ls18\">y </span></span>20<span class=\"ls0\">24 (en <span class=\"_ _0\"></span>miles de euros): </span>31.12.2025 31.12.2024 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=\"_ _2a\"> </span>Coges, S.p.A. El <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>recuperable <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>unidad <span class=\"_ _b\"></span>generadora <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo (UGE) <span class=\"_ _c\"></span>asocia<span class=\"_ _1\"></span>da <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>fondo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>comercio <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Coges, <span class=\"_ _b\"></span>S.p.A<span class=\"ls13\">. </span>(sociedad i<span class=\"_ _0\"></span>taliana qu<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>viene <span class=\"_ _b\"></span>obten<span class=\"_ _1\"></span>iendo <span class=\"_ _b\"></span>beneficios desde <span class=\"_ _b\"></span>su fecha <span class=\"_ _b\"></span>de adquisici<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _1\"></span> y <span class=\"_ _b\"></span>que se <span class=\"_ _b\"></span>integ<span class=\"_ _1\"></span>ra <span class=\"_ _b\"></span>en el <span class=\"_ _b\"></span>segmento 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=\"_ _1\"></span> <span class=\"_ _a\"></span>sido <span class=\"_ _7\"></span>evaluado <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>referencia <span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>valor <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></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=\"_ _a\"></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=\"_ _b\"></span>e<span class=\"_ _1\"></span>sentan  las<span class=\"_ _0\"></span>  mejores <span class=\"_ _d\"> </span>estimaciones, 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 del <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>jercicio 2<span class=\"_ _b\"></span>0<span class=\"_ _1\"></span>25, la tasa <span class=\"_ _b\"></span>de descuento antes de i<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>puestos utilizada a efectos de<span class=\"_ _0\"></span> este te<span class=\"_ _0\"></span>st de deterioro es del 12,4% (1<span class=\"ls11\">2,</span>5% en el ejercicio 2024). 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=\"_ _a\"></span>pa<span class=\"_ _1\"></span>go <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>2025 <span class=\"_ _7\"></span>ha <span class=\"_ _a\"></span>disminuido<span class=\"_ _1\"></span> <span class=\"_ _a\"></span><span class=\"ls19\">un </span>6,9%. 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>2025 <span class=\"_ _9\"> </span>ha <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>5,8 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>illones <span class=\"_ _6\"></span>de <span class=\"_ _6\"> </span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _6\"> </span>(6,2 millones de euros en 2024<span class=\"ls14\">).</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=\"_ _b\"></span> Hist\u00f3ricamente, <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ifra d<span class=\"_ _b\"></span>e negocios <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>UGE Coges <span class=\"_ _b\"></span>se ha <span class=\"_ _b\"></span>visto a<span class=\"_ _b\"></span>fe<span class=\"_ _1\"></span>ctada <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>egativamente <span class=\"_ _b\"></span>en entornos <span class=\"_ _b\"></span>de PIB <span class=\"_ _b\"></span>real negativo y positivamente en el caso contrario.<span class=\"_ _2a\"> </span>La <span class=\"_ _a\"></span>previsi\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>PIB <span class=\"_ _a\"></span>real <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>Italia <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _a\"></span>su <span class=\"_ _1\"></span>Banco <span class=\"_ _a\"></span>Central <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nero <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2026 <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>igual <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span><span class=\"ls11\">0,</span>6% <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>2025<span class=\"_ _1\"></span><span class=\"ls16\">, <span class=\"_ _1\"></span></span>0,6% <span class=\"_ _a\"></span>en 202<span class=\"ls0\">6<span class=\"ls16\">, </span></span>0,<span class=\"ls0\">8% en 2027 y 0,9% en 2028.<span class=\"_ _2a\"> </span></span>Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios en<span class=\"_ _1\"></span> los precios de <span class=\"_ _7\"></span>venta <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>volumen, <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>lanes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informa<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _8\"> </span>referente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>resultados <span class=\"_ _8\"> </span>de explotaci\u00f3n previstos en el an\u00e1lisis del test de deterioro en 2<span class=\"_ _0\"></span>02<span class=\"_ _1\"></span>5 de la UGE Coges es la siguiente: 202<span class=\"ls0\">6 </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>2030<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 7,9% 7<span class=\"ls16\">,8</span>% 8<span class=\"ls16\">,9</span>% 8,5% 7,9% Resultado de explotaci\u00f3n en miles euros (*)  5.630 6.273 7.122 8.000 8.775 Resultado de explotaci\u00f3n en % sobre INCN (*)  27,8% 28,8% 30,0% 3<span class=\"ls11\">1,</span>0% 3<span class=\"ls11\">1,</span>6% (*)  <span class=\"_ _20\"> </span>El porcenta<span class=\"_ _0\"></span>je de con<span class=\"_ _b\"></span>sumo de mate<span class=\"_ _0\"></span>riales entre <span class=\"_ _b\"></span>I<span class=\"_ _1\"></span>NCN -ante<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> de ing<span class=\"_ _0\"></span>resos por <span class=\"_ _0\"></span>licencias- se <span class=\"_ _b\"></span>mantiene b\u00e1sicamen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e estable. <span class=\"_ _b\"></span>Respecto a<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>agregado d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>otros gasto<span class=\"_ _b\"></span>s de <span class=\"_ _b\"></span>fabricaci\u00f3n <span class=\"_ _b\"></span>y otros <span class=\"_ _b\"></span>gastos <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>explotaci\u00f3n, <span class=\"_ _b\"></span>el cre<span class=\"_ _b\"></span>cim<span class=\"_ _1\"></span>iento <span class=\"_ _b\"></span>anual promedio del period<span class=\"_ _b\"></span>o plurianual es del 7,5<span class=\"ls1d\">%.</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=\"_ _b\"></span>s<span class=\"_ _1\"></span>timaci\u00f3n del<span class=\"_ _b\"></span> valor residual, tra<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> la r<span class=\"_ _b\"></span>eflexi<span class=\"_ _1\"></span>\u00f3n r<span class=\"_ _b\"></span>ea<span class=\"_ _1\"></span>lizada, se<span class=\"_ _0\"></span> ha <span class=\"_ _0\"></span>considerado un<span class=\"_ _b\"></span> flujo medio sostenible <span class=\"_ _b\"></span>y una tasa de crecimiento prevista de 0,83% (al igual que en el ejercicio 2024<span class=\"ls14\">).</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>2025 <span class=\"_ _8\"> </span><span class=\"ffa\">de <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>inversi\u00f3n <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>Coges, <span class=\"_ _9\"> </span>S.p.A. <span class=\"_ _9\"> </span>se <span class=\"_ _8\"> </span>ha <span class=\"_ _9\"> </span>realizado <span class=\"_ _8\"> </span>\u201cpre <span class=\"_ _9\"> </span>NIIF <span class=\"_ _9\"> </span>1<span class=\"_ _1\"></span>6\u201d: <span class=\"_ _9\"> </span>(i) </span>considerando <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>menor <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>caja <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la empresa y, por tanto, (ii) excluyendo los pa<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ivos 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=\"_ _2a\"> </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=\"_ _b\"></span>e<span class=\"_ _1\"></span> hasta un 1<span class=\"_ _b\"></span>0<span class=\"_ _1\"></span>% en la cifra de negocios en<span class=\"_ _0\"></span> todos <span class=\"_ _0\"></span>y cada u<span class=\"_ _b\"></span>no<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os ejer<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>icios proyectados) n<span class=\"_ _0\"></span>o conllevan t<span class=\"_ _b\"></span>ampoco la necesidad de <span class=\"_ _b\"></span>registro de 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>4<span class=\"_ _1\"></span>0.156 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros, <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>n incluir 1.857 miles de euros de activos por derecho de uso. La <span class=\"_ _0\"></span><span class=\"ls0\">UGE <span class=\"_ _b\"></span>Cog<span class=\"_ _1\"></span>es ha <span class=\"_ _b\"></span>obtenido be<span class=\"_ _b\"></span>ne<span class=\"_ _1\"></span>ficios tod<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>\u00f1os <span class=\"_ _0\"></span>desde <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u adqui<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ici\u00f3n <span class=\"_ _0\"></span>en 2<span class=\"_ _0\"></span>005 <span class=\"_ _0\"></span>y ha <span class=\"_ _b\"></span>repartido dividend<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span><span class=\"ls19\">n </span></span>regularidad (entre 2006 y 2025 un importe agregado de 75<span class=\"ls13\">,4<span class=\"_ _1\"></span></span> <span class=\"ls1e\">mi</span>llones de euros<span class=\"ls14\">).<span class=\"_ _2a\"> </span></span>Por <span class=\"_ _1\"></span>todo <span class=\"_ _1\"></span>ello, <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>resultado de <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>an\u00e1lisis <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>Adminis<span class=\"_ _1\"></span>tradores <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>consideran <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>al 31 de <span class=\"_ _b\"></span>diciemb<span class=\"_ _1\"></span>re <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pone <span class=\"_ _b\"></span>de manifiesto <span class=\"_ _c\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>necesidad <span class=\"_ _b\"></span>de rea<span class=\"_ _0\"></span>lizar <span class=\"_ _b\"></span>correcci\u00f3n <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alorativa <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>terioro <span class=\"_ _b\"></span>alguna.<span class=\"_ _2a\"> </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=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Direcci\u00f3n) <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>rep<span class=\"_ _1\"></span>resentan <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>mejores <span class=\"_ _b\"></span>estimaciones, <span class=\"_ _b\"></span>cubriendo <span class=\"_ _b\"></span>un p<span class=\"_ _b\"></span>er\u00edodo de <span class=\"_ _c\"></span>5<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>a\u00f1os <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alor residual <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>renta <span class=\"_ _1\"></span>perpetua<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>explica <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontinuaci\u00f3n<span class=\"ls13\">. <span class=\"_ _a\"></span></span>Al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>25, <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> de deterioro es del 13,4% <span class=\"_ _0\"></span>(13,5<span class=\"ls1f\">% </span>e<span class=\"_ _1\"></span>n el ejercicio<span class=\"_ _b\"></span> 20<span class=\"ls0\">24).  </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=\"ls14\">) </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>69 <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 cifra de negocios de UGE Coffetek en libras esterlinas en el ejercicio 202<span class=\"_ _1\"></span>5 <span class=\"ls11\">ha </span>aumentado un 0,9%. 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=\"_ _6\"> </span>impuestos <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>2025 <span class=\"_ _9\"> </span>ha <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>2,4 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>illones <span class=\"_ _6\"></span>de <span class=\"_ _6\"> </span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _6\"> </span>(2,0 millones <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>4). <span class=\"_ _a\"></span>Adic<span class=\"_ _1\"></span>ionalmente, <span class=\"_ _a\"></span><span class=\"ls12\">la</span> <span class=\"_ _7\"></span>Sociedad <span class=\"_ _7\"></span>dependiente <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _a\"></span>Ve<span class=\"_ _1\"></span>nding <span class=\"_ _a\"></span>&amp; <span class=\"_ _7\"></span>Payment <span class=\"_ _7\"></span>Solutions, S.L.U. <span class=\"_ _7\"></span>ha <span class=\"_ _6\"></span>obtenido <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>2025<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>margen <span class=\"_ _7\"></span>b<span class=\"_ _1\"></span>ruto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span><span class=\"ls11\">1,</span>1 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>ventas <span class=\"_ _7\"></span>internas <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omponentes <span class=\"_ _a\"></span>y subconjuntos a UGE Coffetek (<span class=\"ls11\">1,</span>3 millones de euros en 2024 y 1,2 millones en 2023). Seg\u00fan el Banco d<span class=\"_ _1\"></span>e Inglaterra en febrero de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>6, su previsi\u00f3n del PIB <span class=\"_ _1\"></span>real para Reino Unido <span class=\"_ _1\"></span>era igual a <span class=\"_ _1\"></span>0,9% en 202<span class=\"ls0\">6<span class=\"ls16\">, </span></span>1,<span class=\"ls0\">5% en 2027 <span class=\"ls18\">y <span class=\"_ _0\"></span><span class=\"ls11\">1,<span class=\"ls0\">9% en 2028<span class=\"ls16\">. </span> </span></span></span></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=\"_ _b\"></span>a <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>productos <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>caf\u00e9 profesional y de vending.<span class=\"_ _2a\"> </span>Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios en<span class=\"_ _1\"></span> los precios de <span class=\"_ _7\"></span>venta <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>olumen <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>expectativas <span class=\"_ _7\"></span>futuras <span class=\"_ _7\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>planes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informac<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _8\"> </span>referente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>resultados <span class=\"_ _8\"> </span>de explotaci\u00f3n <span class=\"_ _7\"></span>previstos <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>an\u00e1lisis <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>test <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>terioro <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>202<span class=\"_ _a\"></span>5 <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>UGE <span class=\"_ _7\"></span>Coffetek, <span class=\"_ _7\"></span>con <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>mode<span class=\"_ _1\"></span>rado <span class=\"_ _a\"></span>factor corrector <span class=\"_ _7\"></span>decreciente <span class=\"_ _7\"></span>exclusivamente <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>efectos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>test <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>plane<span class=\"_ _1\"></span>s <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>negocio <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>citada <span class=\"_ _7\"></span>UGE, <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>la siguiente:<span class=\"_ _2a\"> </span>31<span class=\"ls0\"> </span>202<span class=\"ls0\">6 </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>2030<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 5,5% 3,<span class=\"ls0\">6% </span>3,<span class=\"ls0\">0% </span>3,8% 3,<span class=\"ls0\">3% </span>Resultado de explotaci\u00f3n en miles euros (*)  2.615 2.709 2.823 2.999 3.135 Resultado de explotaci\u00f3n en % sobre INCN (*)  11,8% 11,8% 11,9% 12,2% 12,3% (*) <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=\"_ _b\"></span> <span class=\"_ _a\"></span>de f<span class=\"_ _1\"></span>abricaci\u00f3n<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>otros <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>recurren<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>de explotaci\u00f3n (incluyendo <span class=\"_ _1\"></span>gastos de <span class=\"_ _1\"></span>investigaci\u00f3n y desarrollo), el<span class=\"_ _0\"></span> crecimiento anua<span class=\"_ _b\"></span>l promedio del periodo plurianual es<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>del 4,3<span class=\"ls1d\">%.<span class=\"_ _b\"></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=\"ls20\">El</span> <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>neto <span class=\"_ _a\"></span>contable <span class=\"_ _7\"></span>del 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>5 <span class=\"_ _a\"></span>es <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span><span class=\"ls11\">1,</span>5 <span class=\"_ _a\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>euros. <span class=\"_ _7\"></span>El <span class=\"_ _a\"></span>resto<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _7\"></span>netos <span class=\"_ _a\"></span>es <span class=\"_ _7\"></span>el circulante  o<span class=\"_ _1\"></span>perativo.  L<span class=\"_ _1\"></span>as  inversiones <span class=\"_ _11\"> </span>para <span class=\"_ _11\"> </span>el  periodo <span class=\"_ _11\"> </span>proyectada  ser\u00e1n <span class=\"_ _11\"> </span>similares <span class=\"_ _11\"> </span>a  las <span class=\"_ _11\"> </span>amortizaciones. <span class=\"_ _f\"> </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=\"_ _b\"></span>s<span class=\"_ _1\"></span>timaci\u00f3n del<span class=\"_ _b\"></span> valor residual, tra<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> la r<span class=\"_ _b\"></span>eflexi<span class=\"_ _1\"></span>\u00f3n r<span class=\"_ _b\"></span>ea<span class=\"_ _1\"></span>lizada, se<span class=\"_ _0\"></span> ha <span class=\"_ _0\"></span>considerado un<span class=\"_ _b\"></span> flujo medio sostenible <span class=\"_ _b\"></span>y una tasa de crecimiento prevista de 1% (al igual que en el ejercicio 2024<span class=\"ls14\">).</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>025 <span class=\"_ _8\"> </span><span class=\"ffa\">de <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>inversi\u00f3n <span class=\"_ _8\"> </span>en <span class=\"_ _9\"> </span>Coffe<span class=\"_ _1\"></span>tek, <span class=\"_ _9\"> </span>Ltd<span class=\"_ _1\"></span>. <span class=\"_ _9\"> </span>se <span class=\"_ _8\"> </span>ha <span class=\"_ _8\"> </span>realizado <span class=\"_ _9\"> </span>\u201cpre<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>NIIF <span class=\"_ _8\"> </span>16\u201d: <span class=\"_ _8\"> </span>(i) </span>considerando <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>menor <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>caja <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la empresa y, por tanto, (ii) excluyendo los pa<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ivos por arrendamiento seg\u00fan NIIF 16 de la deuda financiera neta. El valor recuperable de los recursos propios es igual al valor d<span class=\"_ _0\"></span>e la empresa menos su deuda financiera neta.  <span class=\"_ _1\"></span> Desde una perspectiva de an\u00e1lisis de sensibilidad, varia<span class=\"_ _0\"></span>ciones de un 10% en la tasa de<span class=\"_ _0\"></span> descuento y/o en el valor<span class=\"_ _0\"></span> residual <span class=\"_ _9\"> </span>proyectado <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>conlle<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>an <span class=\"_ _9\"> </span>la <span class=\"_ _6\"> </span>n<span class=\"_ _1\"></span>ecesidad <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>registro<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>deterioro <span class=\"_ _9\"> </span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>guno. <span class=\"_ _9\"> </span>Otros <span class=\"_ _9\"> </span>es<span class=\"_ _0\"></span>cenarios <span class=\"_ _9\"> </span>alternativos razonablemente posible<span class=\"_ _0\"></span>s de <span class=\"_ _b\"></span>cifra de negocios <span class=\"_ _b\"></span>(con variaciones <span class=\"_ _b\"></span>ne<span class=\"_ _1\"></span>gativas <span class=\"_ _b\"></span>de hasta un <span class=\"_ _b\"></span>10% en <span class=\"_ _b\"></span>la cifra d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> neg<span class=\"_ _0\"></span>ocios 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=\"_ _1\"></span>El <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>recuperar <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ibros co<span class=\"_ _1\"></span>nsolidados asc<span class=\"_ _1\"></span>iende <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>12.729 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>uros<span class=\"ls13\">, <span class=\"_ _1\"></span></span>sin <span class=\"_ _1\"></span>incluir <span class=\"_ _1\"></span><span class=\"ls11\">870</span> <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de 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>c<span class=\"_ _1\"></span>onsideran <span class=\"_ _7\"></span><span class=\"ls11\">que <span class=\"_ _6\"></span></span>la evoluci\u00f3n <span class=\"_ _1\"></span>previsible d<span class=\"_ _1\"></span>e la <span class=\"_ _1\"></span>actividad p<span class=\"_ _1\"></span>ermitir\u00e1 cumplir <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>sus prev<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>siones <span class=\"_ _1\"></span>para los <span class=\"_ _1\"></span>pr\u00f3ximos a\u00f1<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span><span class=\"ls18\">y <span class=\"ls11\">que <span class=\"_ _1\"></span></span></span>por <span class=\"_ _1\"></span>tanto no existe deterioro alguno al 31 de diciembre de 2025. 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>5 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 fu<span class=\"_ _1\"></span>nci\u00f3n del <span class=\"_ _1\"></span>comportamiento d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>las principales variables en <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5 respecto <span class=\"_ _b\"></span>de las estimaciones r<span class=\"_ _b\"></span>ea<span class=\"_ _1\"></span>lizadas para <span class=\"_ _b\"></span>dicho ejercicio en 2024 y las prevista<span class=\"_ _0\"></span>s respecto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>actividad <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>resultados <span class=\"_ _1\"></span>futuros <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mpacto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>futuros, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ubriendo <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>periodo de <span class=\"_ _a\"></span>5 <span class=\"_ _1\"></span>a\u00f1os. <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lor <span class=\"_ _1\"></span>residual <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>ha <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>una <span class=\"_ _1\"></span>renta <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>rpetua s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>explica <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontinuaci\u00f3n. <span class=\"_ _1\"></span>Al <span class=\"_ _1\"></span>cierre del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span><span class=\"ls11\">202</span>5, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>tasa <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>descuento <span class=\"_ _a\"></span>antes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>impuestos <span class=\"_ _a\"></span>utilizada <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>efectos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>este <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 14,9% (14,2% en el ejercicio 2024<span class=\"ls14\">).</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>10,4% <span class=\"_ _6\"> </span>respecto <span class=\"_ _6\"> </span>al <span class=\"_ _6\"> </span>ejercic<span class=\"_ _1\"></span>io <span class=\"_ _7\"></span>anterior. <span class=\"_ _9\"> </span>Asimismo, <span class=\"_ _7\"></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>5 <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>cartera <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>pedidos, <span class=\"_ _7\"></span>incluyendo <span class=\"_ _a\"></span>proyectos <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>contratos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>mantenimiento, <span class=\"_ _a\"></span>asciende <span class=\"_ _7\"></span>a <span class=\"_ _6\"> </span>46,6 millones de euros, un 8,0<span class=\"ls21\">% </span>inferior 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 6,0 millones de euros en 2025 (7,5 millones de euros en 2024).  Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios <span class=\"_ _a\"></span>en l<span class=\"_ _1\"></span>os precios de <span class=\"_ _7\"></span>venta <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>volumen, <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>lanes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informaci\u00f3n <span class=\"_ _8\"> </span>re<span class=\"_ _1\"></span>ferente <span class=\"_ _9\"> </span>a <span class=\"_ _d\"> </span>las <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>resultados<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>de explotaci\u00f3n previstos en el an\u00e1lisis del test de deterioro en 2025 del Subgrupo Primion es la siguiente:  202<span class=\"ls0\">6 </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>2030<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 8,1% 12<span class=\"ls0\">,5% </span>11,1% 11,<span class=\"ls0\">1% </span>9,2% Resultado de explotaci\u00f3n en miles euros (*)  6.471 8.275 11.883 15.709 18.501 Resultado de explotaci\u00f3n en % sobre INCN (*)  8,1% 9,2% 11,<span class=\"ls0\">9% </span>14,1% 15,<span class=\"ls0\">3% </span>(*) <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>general. <span class=\"_ _a\"></span>Respecto <span class=\"_ _a\"></span>al agregado <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ot<span class=\"_ _1\"></span>ros <span class=\"_ _b\"></span>gas<span class=\"_ _1\"></span>tos <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>fabricaci\u00f3n <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>otros <span class=\"_ _b\"></span>gast<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ex<span class=\"_ _1\"></span>plotaci\u00f3n, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>recimiento <span class=\"_ _b\"></span>anual promedio <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>periodo plurianual es del<span class=\"_ _0\"></span> 5,9<span class=\"ls1d\">%.</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=\"_ _b\"></span>aj<span class=\"_ _1\"></span>os <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 <span class=\"_ _1\"></span>material, necesarios <span class=\"_ _1\"></span>para modernizar la te<span class=\"_ _1\"></span>cnolog\u00eda de los <span class=\"_ _1\"></span>productos y <span class=\"_ _1\"></span>sistemas<span class=\"_ _0\"></span> actuales, <span class=\"_ _b\"></span>junto <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>otros <span class=\"_ _0\"></span>objetivos <span class=\"_ _b\"></span>perseguidos. <span class=\"_ _b\"></span>A <span class=\"_ _b\"></span>efectos <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>test, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>recimiento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>ventas <span class=\"_ _b\"></span>conlleva <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>inversi\u00f3n en capital circulante similar hasta en tanto se alcanza una actividad estable. Para la e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>timaci\u00f3n del<span class=\"_ _b\"></span> valor residual, tra<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> la r<span class=\"_ _b\"></span>eflexi<span class=\"_ _1\"></span>\u00f3n r<span class=\"_ _b\"></span>ea<span class=\"_ _1\"></span>lizada, se<span class=\"_ _0\"></span> ha <span class=\"_ _0\"></span>considerado un<span class=\"_ _b\"></span> flujo medio sostenible <span class=\"_ _b\"></span>y una tasa de crecimiento prevista de 1% (al igual que en el ejercicio 2024).  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=\"_ _a\"></span>2025 <span class=\"_ _1\"></span><span class=\"ffa\">de <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>inversi\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Primion <span class=\"_ _1\"></span>Technology, <span class=\"_ _a\"></span>GmbH se <span class=\"_ _a\"></span>ha <span class=\"_ _1\"></span>realizado <span class=\"_ _1\"></span>\u201cpre <span class=\"_ _a\"></span>NII<span class=\"_ _b\"></span>F </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=\"_ _b\"></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=\"_ _b\"></span>de los <span class=\"_ _b\"></span>recursos propios <span class=\"_ _b\"></span>es igual <span class=\"_ _b\"></span>al valor <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>empresa menos <span class=\"_ _b\"></span>su deuda <span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>nanciera <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=\"_ _b\"></span>v<span class=\"_ _1\"></span>an <span class=\"_ _9\"> </span>la <span class=\"_ _6\"> </span>n<span class=\"_ _1\"></span>ecesidad <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>registro<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>deterioro <span class=\"_ _9\"> </span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>guno. <span class=\"_ _9\"> </span>Otros <span class=\"_ _9\"> </span>es<span class=\"_ _0\"></span>cenarios <span class=\"_ _9\"> </span>alternativos razonablemente posible<span class=\"_ _0\"></span>s de <span class=\"_ _b\"></span>cifra de negocios <span class=\"_ _b\"></span>(con variaciones <span class=\"_ _b\"></span>ne<span class=\"_ _1\"></span>gativas <span class=\"_ _b\"></span>de hasta un <span class=\"_ _b\"></span>10% en <span class=\"_ _b\"></span>la cifra d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> neg<span class=\"_ _0\"></span>ocios 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=\"_ _7\"></span>conllevan <span class=\"_ _a\"></span>tampoco <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>necesidad <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>registro <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deterioro alguno. <span class=\"_ _9\"> </span>S<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"> </span>considerar <span class=\"_ _9\"> </span>2.813 <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>por <span class=\"_ _9\"> </span>derecho <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>u<span class=\"_ _0\"></span>so, <span class=\"_ _6\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>a <span class=\"_ _9\"> </span>recuperar <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>libros consolidados asciende a 31.438 miles de euros. 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 d<span class=\"_ _1\"></span>e diciembre de <span class=\"_ _b\"></span>2025 <span class=\"_ _c\"></span><span class=\"ls11\">no <span class=\"_ _b\"></span><span class=\"ls0\">se <span class=\"_ _b\"></span>pone <span class=\"_ _c\"></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=\"_ _c\"></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=\"_ _b\"></span>al <span class=\"_ _b\"></span>registrado </span></span>en 2010 por importe <span class=\"ls11\">de</span> 3.600 miles de euros. Ascaso Factory, S.L.U.<span class=\"ff3\"> </span>Ascaso Factory, <span class=\"_ _b\"></span>S.L.U. (que s<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> integra <span class=\"_ _b\"></span>en el <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span>gmento <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"ff1\">Coffee <span class=\"_ _0\"></span>&amp; Vending <span class=\"_ _b\"></span>Systems<span class=\"ff3\">) est\u00e1 domic<span class=\"_ _0\"></span>iliada 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>54 <span class=\"_ _8\"> </span>empleados. <span class=\"_ _9\"> </span>Su <span class=\"_ _8\"> </span>actividad <span class=\"_ _9\"> </span>incluye <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>dise\u00f1<span class=\"_ _1\"></span>o, <span class=\"_ _9\"> </span>fabricaci\u00f3n <span class=\"_ _9\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </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 <span class=\"_ _1\"></span>de negocios de <span class=\"_ _1\"></span>la UGE Asc<span class=\"_ _1\"></span>aso Factory S.L.U<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>en el e<span class=\"_ _1\"></span>jercicio 2025<span class=\"_ _1\"></span> ha ascendido <span class=\"_ _1\"></span>a 8.499 miles <span class=\"_ _1\"></span>de euros, (un 19,2% inf<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>rior a l<span class=\"_ _b\"></span>a registrada en el<span class=\"_ _b\"></span> ejercicio 2024<span class=\"_ _1\"></span>) y <span class=\"_ _b\"></span>un beneficio negativo en <span class=\"_ _b\"></span>consolidaci\u00f3<span class=\"_ _1\"></span>n ant<span class=\"_ _0\"></span>es de <span class=\"_ _b\"></span>in<span class=\"_ _1\"></span>tereses<span class=\"_ _0\"></span> e impuestos 0,1 millones de euros motivado fundamentalmente por la disminuci\u00f3n de <span class=\"_ _0\"></span>las ventas.<span class=\"_ _1\"></span> Como <span class=\"_ _6\"> </span>consecuencia <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"> </span>evoluci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span>s <span class=\"_ _6\"> </span>operaciones <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>es<span class=\"_ _1\"></span>ta <span class=\"_ _6\"> </span>sociedad <span class=\"_ _9\"> </span>de<span class=\"_ _0\"></span>pendiente <span class=\"_ _6\"> </span>desde <span class=\"_ _9\"> </span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>s<span class=\"_ _0\"></span>u compra s<span class=\"_ _1\"></span>e han c<span class=\"_ _1\"></span>onsiderado <span class=\"_ _1\"></span>unas proyecciones a<span class=\"_ _1\"></span>cordes al<span class=\"_ _1\"></span> contexto <span class=\"_ _1\"></span>de incertidumbre ac<span class=\"_ _1\"></span>tual. En es<span class=\"_ _1\"></span>te sentido, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as hip\u00f3tesis relacionadas con las ventas y resultados de e<span class=\"_ _1\"></span>xplotaci\u00f3n de la UGE Ascaso son <span class=\"ls22\">la</span>s siguientes: 202<span class=\"ls0\">6 </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>2030<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 47,9% 10,0% 10<span class=\"ls16\">,1</span>% 10,0% 10<span class=\"ls0\">,4% </span>Resultado de explotaci\u00f3n en miles euros (*)  1.087 1.587 1.974 2.351 2.795 Resultado de explotaci\u00f3n en % sobre INCN (*)  8,6% 11,5% 13,0% 14,0% 15,1% (*)  <span class=\"_ _20\"> </span>El porcenta<span class=\"_ _0\"></span>je de con<span class=\"_ _b\"></span>sumo de mate<span class=\"_ _0\"></span>riales entre <span class=\"_ _b\"></span>I<span class=\"_ _1\"></span>NCN -ante<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> de ing<span class=\"_ _0\"></span>resos por <span class=\"_ _0\"></span>licencias- se <span class=\"_ _b\"></span>mantiene b\u00e1sicamen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e estable. <span class=\"_ _b\"></span>Respecto a<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>agregado d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>otros gasto<span class=\"_ _b\"></span>s de <span class=\"_ _b\"></span>fabricaci\u00f3n <span class=\"_ _b\"></span>y otros <span class=\"_ _b\"></span>gastos <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>explotaci\u00f3n, <span class=\"_ _b\"></span>el cre<span class=\"_ _b\"></span>cim<span class=\"_ _1\"></span>iento <span class=\"_ _b\"></span>anual promedio del period<span class=\"_ _b\"></span>o plurianual es del 7,9<span class=\"ls1d\">%.</span> Con <span class=\"_ _1\"></span>car\u00e1cter <span class=\"_ _1\"></span>general<span class=\"_ _1\"></span>, l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>inversiones <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>periodo <span class=\"_ _1\"></span>proyectado <span class=\"_ _a\"></span>no <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>significativas, <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span> bien, <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>crecimiento <span class=\"_ _1\"></span>de las ventas conlleva una inversi\u00f3n en capital circulante en tant<span class=\"_ _0\"></span>o se alcanza una actividad estable.<span class=\"_ _1\"></span>  Para la e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>timaci\u00f3n del<span class=\"_ _b\"></span> valor residual, tra<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> la r<span class=\"_ _b\"></span>eflexi<span class=\"_ _1\"></span>\u00f3n r<span class=\"_ _b\"></span>ea<span class=\"_ _1\"></span>lizada, se<span class=\"_ _0\"></span> ha <span class=\"_ _0\"></span>considerado un<span class=\"_ _b\"></span> flujo medio sostenible <span class=\"_ _b\"></span>y una tasa de crecimiento prevista de 1% (al igual que en el ejercicio 2024<span class=\"ls14\">).</span> La tasa <span class=\"_ _1\"></span>de descuento <span class=\"_ _1\"></span>antes de <span class=\"_ _1\"></span>impuestos utilizada <span class=\"_ _1\"></span>a efectos de <span class=\"_ _1\"></span>este test<span class=\"_ _a\"></span> de <span class=\"_ _1\"></span>deterioro es del<span class=\"_ _1\"></span> 13,9% (13,3%<span class=\"_ _1\"></span> en el ejercicio 2024). El test <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e i<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>pairment del <span class=\"_ _b\"></span>ejercicio 2025 de la <span class=\"_ _b\"></span>inversi\u00f3n en Ascaso <span class=\"_ _b\"></span>Factory, S.L.U. <span class=\"ffa\">se <span class=\"_ _b\"></span>ha<span class=\"_ _1\"></span> real<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>zado \u201cpre NI<span class=\"_ _b\"></span>IF 16\u201d: (i)<span class=\"_ _b\"></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=\"_ _b\"></span>s<span class=\"_ _1\"></span>ivos por arrendamiento seg\u00fan NIIF 16 de<span class=\"_ _0\"></span> la deuda financiera net<span class=\"_ _1\"></span>a. El valor recuperable de los recursos propios es igual al valor d<span class=\"_ _0\"></span>e la empresa menos su deuda financiera neta.<span class=\"_ _1\"></span> Del <span class=\"_ _6\"> </span>resultado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>este <span class=\"_ _6\"></span>an\u00e1lisis, <span class=\"_ _9\"> </span>los <span class=\"_ _7\"></span>Administradores <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"> </span>Sociedad <span class=\"_ _6\"> </span>dominante<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>han <span class=\"_ _6\"> </span>registrado <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _6\"></span>por deterioro <span class=\"_ _9\"> </span>del <span class=\"_ _7\"></span>fo<span class=\"_ _1\"></span>ndo <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>comercio <span class=\"_ _6\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span><span class=\"ls11\">2.</span>8<span class=\"_ _1\"></span>67 <span class=\"_ _6\"> </span>miles <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>euros <span class=\"_ _9\"> </span>(Nota <span class=\"_ _6\"> </span>4) <span class=\"_ _9\"> </span><span class=\"ffa\">en <span class=\"_ _6\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>\u201cDeterioro <span class=\"_ _6\"></span>y <span class=\"_ _9\"> </span>resultados <span class=\"_ _6\"></span>por </span>enajenaci\u00f3n del inmovilizado\u201d de la cuenta de p\u00e9rdidas y ganancias consolidada de 2025 adjunta<span class=\"_ _1\"></span><span class=\"ff3\">. </span>El importe <span class=\"_ _b\"></span>a recuperar <span class=\"_ _b\"></span>en libros <span class=\"_ _b\"></span>consolidados<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>vez registrada l<span class=\"_ _b\"></span>a mencionada <span class=\"_ _b\"></span>p\u00e9<span class=\"_ _1\"></span>rdida, asciende <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>15<span class=\"_ _1\"></span>.375 <span class=\"_ _b\"></span>miles de euros (Notas 4 y 5), sin incluir 544 miles de euros de activos por derecho de uso. 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=\"_ _b\"></span> f<span class=\"_ _1\"></span>ondo de co<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ercio de <span class=\"_ _1\"></span>SIA Vendon ha sido e<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>aluado por <span class=\"_ _b\"></span>refe<span class=\"_ _1\"></span>rencia <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>l valor<span class=\"_ _b\"></span> en uso, que <span class=\"_ _b\"></span>ha sido calculado <span class=\"_ _b\"></span>en base a <span class=\"_ _0\"></span>proyecciones de <span class=\"_ _b\"></span>flujo de efectivo<span class=\"_ _b\"></span> (aprobadas <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Direcci\u00f3n) <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>representan <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>mejo<span class=\"_ _1\"></span>res <span class=\"_ _b\"></span>estimaciones, <span class=\"_ _b\"></span>cubriendo <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>per\u00edodo <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>5 <span class=\"_ _b\"></span>a\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>re<span class=\"_ _1\"></span>nta <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>5, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>tasa de descuento antes de impuestos utilizada a efectos<span class=\"_ _0\"></span> de este tes<span class=\"_ _1\"></span>t de deterioro es del 15,4% <span class=\"_ _0\"></span>(15,1% en el ejercicio 202<span class=\"ls0\">4<span class=\"ls14\">).</span> </span>SIA <span class=\"_ _b\"></span>Vendon (que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>integra <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el segmento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span><span class=\"ff1\">Payment <span class=\"_ _0\"></span>Technologies<span class=\"ff3\">) <span class=\"_ _b\"></span>est\u00e1 <span class=\"_ _b\"></span>domiciliada <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>Riga (Letonia) <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>tiene </span></span>43<span class=\"ls0\"> <span class=\"_ _1\"></span>empleados. <span class=\"_ _a\"></span>Su <span class=\"_ _1\"></span>actividad <span class=\"_ _1\"></span>incluye <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>dise\u00f1o, <span class=\"_ _1\"></span>producci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>venta <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>soluciones <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IoT, <span class=\"_ _1\"></span>equipos <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>telemetr\u00eda <span class=\"_ _1\"></span>y </span>medios de pago para m\u00e1quinas de vending y caf\u00e9. La cifra <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>5 <span class=\"_ _1\"></span>ha ascendido a <span class=\"_ _1\"></span>7.992 miles <span class=\"_ _1\"></span>de euros, <span class=\"_ _1\"></span>siendo un 5,8<span class=\"ls21\">% </span>inferior a la del ejercicio 2024. 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>2025 <span class=\"_ _9\"> </span>ha <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span><span class=\"ls19\">1,</span>3 <span class=\"_ _6\"> </span>millones <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>(<span class=\"_ _b\"></span>1,1 millones de euros en 2024<span class=\"ls14\">).</span> Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios en<span class=\"_ _1\"></span> los precios de <span class=\"_ _7\"></span>venta <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>volumen, <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>lanes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informa<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _8\"> </span>referente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>resultados <span class=\"_ _8\"> </span>de explotaci\u00f3n previstos en el an\u00e1lisis del test de deterioro en 2<span class=\"_ _0\"></span>02<span class=\"_ _1\"></span>5 de la UGE Vendon es la siguiente: 202<span class=\"ls0\">6 </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>2030<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 31,4% 19,0% 16,0% 13,8% 10,0% Resultado de explotaci\u00f3n en miles euros (*) 2.481 2.910 3.484 4.084 4.535 Resultado de explotaci\u00f3n en % sobre INCN (*)  23,6% 23,3% 24,0% 24,8% 25,0% (**)  <span class=\"_ _15\"> </span>El po<span class=\"_ _0\"></span>rcentaje <span class=\"_ _0\"></span>de con<span class=\"_ _0\"></span>sumo de ma<span class=\"_ _b\"></span>teriales entre INCN<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>-antes de<span class=\"_ _b\"></span> ingresos por licen<span class=\"_ _b\"></span>cias<span class=\"_ _1\"></span>- se man<span class=\"_ _b\"></span>tiene b\u00e1sicamente<span class=\"_ _b\"></span> estable. <span class=\"_ _b\"></span>Respecto a<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>agregado d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>otros gasto<span class=\"_ _b\"></span>s de <span class=\"_ _b\"></span>fabricaci\u00f3n <span class=\"_ _b\"></span>y otros <span class=\"_ _b\"></span>gastos <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>explotaci\u00f3n, <span class=\"_ _b\"></span>el cre<span class=\"_ _b\"></span>cim<span class=\"_ _1\"></span>iento <span class=\"_ _b\"></span>anual promedio del period<span class=\"_ _b\"></span>o plurianual es del 13,4<span class=\"ls1d\">%.<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>Con car\u00e1cter <span class=\"_ _b\"></span>general, las <span class=\"_ _b\"></span>inversiones para <span class=\"_ _b\"></span>el periodo <span class=\"_ _b\"></span>proyectado <span class=\"_ _1\"></span>no son <span class=\"_ _b\"></span>significativas<span class=\"_ _1\"></span>. E<span class=\"_ _b\"></span>ste<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>negocio<span class=\"_ _1\"></span> n<span class=\"_ _b\"></span>o precisa de<span class=\"_ _b\"></span> inversiones relevantes al ser poco intensivo en capital.  Para la e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>timaci\u00f3n del<span class=\"_ _b\"></span> valor residual, tra<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> la r<span class=\"_ _b\"></span>eflexi<span class=\"_ _1\"></span>\u00f3n r<span class=\"_ _b\"></span>ea<span class=\"_ _1\"></span>lizada, se<span class=\"_ _0\"></span> ha <span class=\"_ _0\"></span>considerado un<span class=\"_ _b\"></span> flujo medio sostenible <span class=\"_ _b\"></span>y una tasa de crecimiento prevista de 1% (al igual que en el ejercicio 2024<span class=\"ls14\">).</span> 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>5 <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=\"ffa\">se  ha <span class=\"_ _8\"> </span>realizado <span class=\"_ _d\"> </span>\u201cpre <span class=\"_ _d\"> </span>NIIF</span>  <span class=\"ffa\">16\u201d<span class=\"_ _b\"></span>:  (i)<span class=\"_ _b\"></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=\"_ _b\"></span>s<span class=\"_ _1\"></span>ivos por arrendamiento seg\u00fan NIIF 16 de<span class=\"_ _0\"></span> la deuda financiera neta. El<span class=\"_ _b\"></span> valor recuperable de los recursos propios es igual al valor de la empresa menos su deuda<span class=\"_ _0\"></span> financiera neta.<span class=\"_ _1\"></span> Desde una perspectiva de an\u00e1lisis de sensibilidad, varia<span class=\"_ _0\"></span>ciones de un 10% en la tasa de<span class=\"_ _0\"></span> descuento y/o en el valor<span class=\"_ _0\"></span> residual  proyectado <span class=\"_ _d\"> </span>no  conllevan <span class=\"_ _d\"> </span>la  necesidad <span class=\"_ _d\"> </span>de  registro  de <span class=\"_ _d\"> </span>deterioro  adi<span class=\"_ _0\"></span>cional  alguno.  O<span class=\"_ _0\"></span>tros  es<span class=\"_ _0\"></span>cenarios alternativos razonablemente posibles de cifra de neg<span class=\"_ _0\"></span>ocios (con variaciones negativas d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> hasta un 1<span class=\"_ _b\"></span>0<span class=\"_ _1\"></span>% en la cifra de negocios en<span class=\"_ _0\"></span> todos <span class=\"_ _0\"></span>y cada u<span class=\"_ _b\"></span>no<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os ejer<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>icios proyectados) n<span class=\"_ _0\"></span>o conllevan t<span class=\"_ _b\"></span>ampoco la necesidad de <span class=\"_ _b\"></span>registro de deterioro <span class=\"_ _7\"></span>adicional <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lguno. <span class=\"_ _7\"></span>El <span class=\"_ _a\"></span>imp<span class=\"_ _1\"></span>orte <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>recuperar <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>libros <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>onsoli<span class=\"_ _1\"></span>dados <span class=\"_ _7\"></span>asciende <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>9.989 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros, <span class=\"_ _7\"></span>sin incluir <span class=\"ls11\">100</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=\"_ _b\"></span>diciemb<span class=\"_ _1\"></span>re <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pone <span class=\"_ _b\"></span>de manifiesto <span class=\"_ _c\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>necesidad <span class=\"_ _b\"></span>de rea<span class=\"_ _0\"></span>lizar <span class=\"_ _b\"></span>correcci\u00f3n <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alorativa <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>terioro <span class=\"_ _b\"></span>alguna.<span class=\"_ _1\"></span> Dotaciones  (797) (413) (2.218) (481) (3.909<div class=\"c w68 h37 gs17\"><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Dotaciones  </div></div><div class=\"c w63 h37 gs18\"><div class=\"t m0 x72 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">798</span>) </div></div><div class=\"c w64 h37 gs19\"><div class=\"t m0 x72 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">451</span>) </div></div><div class=\"c w65 h37 gs1a\"><div class=\"t m0 x59 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(1.530) </div></div><div class=\"c w66 h37 gs1b\"><div class=\"t m0 x44 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">763</span>) </div></div><div class=\"c w67 h37 gs1c\"><div class=\"t m0 x8f h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">3.542</span>)<span class=\"_ _2a\"> </span></div></div>La <span class=\"_ _1\"></span>pr\u00e1ctica <span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>talidad <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>eto <span class=\"_ _1\"></span>contable <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ep\u00edgrafes <span class=\"_ _1\"></span>\u201cCartera <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>clientes\u201d <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>\u201cOtros\u201d <span class=\"_ _1\"></span>provienen <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los<span class=\"_ _b\"></span> procesos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>adquisici\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>sociedades <span class=\"_ _b\"></span>dependientes SIA<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Vendon <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>Ascaso <span class=\"_ _b\"></span>Factory, <span class=\"_ _b\"></span>S.L.U. <span class=\"_ _b\"></span>llevados <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>cabo en 2022. En <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span><span class=\"ls19\">on</span> <span class=\"_ _a\"></span><span class=\"ffa\">\u201cGastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Desarrollo\u201d <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>\u201cOtros\u201d, <span class=\"_ _1\"></span></span>los <span class=\"_ _a\"></span>saldos y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>movimientos <span class=\"_ _a\"></span>corresponden <span class=\"_ _1\"></span>fundamentalmente al <span class=\"ls0\">Subgrupo <span class=\"_ _0\"></span>Primion, as\u00ed <span class=\"_ _b\"></span>como a SIA <span class=\"_ _b\"></span>Vendon<span class=\"_ _1\"></span>. <span class=\"ffa\">Adi<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ionalmente, en<span class=\"_ _b\"></span> el apartado <span class=\"_ _0\"></span>de \u201c<span class=\"ff3\">O</span>tros\u201d se <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ncluye tambi\u00e9n <span class=\"_ _b\"></span>la </span></span>marca de Ascaso Factory, S.L.U.  El Subg<span class=\"_ _1\"></span>rupo Primion <span class=\"_ _1\"></span>lleva 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 c<span class=\"_ _1\"></span>ondiciones necesarias descritas en la Nota 3.b son activados como activos intangibles del Grupo.<span class=\"_ _2a\"> </span>Los <span class=\"_ _7\"></span>proyectos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>desarrollo <span class=\"_ _6\"></span>activados <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>subgrupo <span class=\"_ _7\"></span>Primion <span class=\"_ _7\"></span>est\u00e1n <span class=\"_ _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=\"ls11\">La</span> recuperaci\u00f3n de estos proyecto<span class=\"_ _b\"></span>s 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> p<span class=\"_ _1\"></span>or 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=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>balance <span class=\"ls18\">y <span class=\"_ _b\"></span><span class=\"ls0\">(ii) <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>proyectos <span class=\"_ _b\"></span>no <span class=\"_ _0\"></span>finalizados <span class=\"_ _b\"></span>est\u00e1n <span class=\"_ _b\"></span>cumpliendo <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>plan de <span class=\"_ _b\"></span>negocio <span class=\"_ _b\"></span>inicial, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _0\"></span>como </span></span>otros procedimientos que garantizan que se recuperar\u00e1 el valor del activo.  Al 31 de diciembre de 2025<span class=\"_ _1\"></span> los costes de desarrollo netos activados ascienden a 1.603 miles <span class=\"_ _1\"></span>de euros (2.829 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>2024<span class=\"ls14\">),</span> <span class=\"_ _a\"></span>siendo <span class=\"_ _a\"></span>286 <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=\"_ _b\"></span>a<span class=\"_ _1\"></span>lizados por el S<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>bgrupo Primion para <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l inmovili<span class=\"_ _0\"></span>zado intangible (<span class=\"ls11\">237</span> <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros en <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4) <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>1.244 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>uros <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>(<span class=\"ls19\">1.<span class=\"ls11\">523</span></span> <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4) <span class=\"_ _1\"></span>registrados <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <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=\"_ _b\"></span>l ejercicio anual terminado al 31 de diciembre de 20<span class=\"ls19\">25<span class=\"_ _1\"></span></span>.  Adicionalmente  a <span class=\"_ _8\"> </span>la<span class=\"_ _1\"></span>  a<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ortizaci\u00f3n <span class=\"_ _d\"> </span>de  los <span class=\"_ _d\"> </span>proyectos  de <span class=\"_ _d\"> </span>I+D <span class=\"_ _d\"> </span>activados,  el <span class=\"_ _d\"> </span>Grupo  reali<span class=\"_ _0\"></span>za  otros <span class=\"_ _8\"> </span>gastos<span class=\"_ _1\"></span> <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=\"_ _9\"> </span>se <span class=\"_ _6\"> </span>imputan<span class=\"_ _1\"></span> <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>importe <span class=\"_ _6\"></span>en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _9\"> </span>2025 asciende a 20.105 <span class=\"_ _b\"></span>miles de euros (1<span class=\"_ _b\"></span>7<span class=\"_ _1\"></span>.613 miles<span class=\"_ _0\"></span> de euros <span class=\"_ _b\"></span>en 2024). La nat<span class=\"_ _0\"></span>uraleza de <span class=\"_ _0\"></span>los principales <span class=\"_ _b\"></span>gastos 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=\"_ _b\"></span> </span>p\u00e9rdidas y ganancias consolidada.   <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=\"_ _7\"></span><span class=\"ls11\">a <span class=\"_ _1\"></span></span>modificaciones <span class=\"_ _a\"></span>realizadas <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>sis<span class=\"_ _1\"></span>temas <span class=\"_ _a\"></span>inform\u00e1ticos <span class=\"_ _a\"></span>de gesti\u00f3n integral y a o<span class=\"_ _1\"></span>tras altas de aplicaciones inform\u00e1ticas<span class=\"_ _1\"></span> en Azkoyen Vending <span class=\"_ _1\"></span>&amp; Payment Solutions, S.L.U<span class=\"ls16\">. </span>(Nota <span class=\"_ _7\"></span>1). <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>os <span class=\"_ _a\"></span>retiros <span class=\"_ _7\"></span>corresponden <span class=\"_ _7\"></span>principalmente <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>bajas <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>intangibles <span class=\"_ _a\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>contraban <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>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=\"_ _7\"></span>en <span class=\"_ _a\"></span>uso <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e 20<span class=\"ls0\">25 asciende a 8.056 miles de euros.  </span>5.2 P\u00e9rdidas por deterioro  No se ha registrado deterioro de elementos del inmovilizado intangible.<span class=\"_ _2a\"> </span><div class=\"c w6e h9e gs1e\"><div class=\"t m0 x12 h2 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Gasto por amortizaci\u00f3n<span class=\"ff1\"> </span></div></div><div class=\"c w71 h9e gs1f\"><div class=\"t m0 x1b h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(1.576) </div></div><div class=\"c w72 h9e gs20\"><div class=\"t m0 x18 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(1.341) </div></div><div class=\"c w69 h9e gs21\"><div class=\"t m0 x44 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(2.917) </div></div><div class=\"c w70 h9e gs22\"><div class=\"t m0 xf h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w6e h9d gs24\"><div class=\"t m0 x12 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Gasto por amortizaci\u00f3n </div></div><div class=\"c w71 h9d gs25\"><div class=\"t m0 x44 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(1.451) </div></div><div class=\"c w72 h9d gs26\"><div class=\"t m0 x16 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(1.751) </div></div><div class=\"c w69 h9d gs27\"><div class=\"t m0 x44 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(3.202) </div></div><div class=\"c w70 h9d gs28\"><div class=\"t m0 xf h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div>Tipos de inter\u00e9s incrementales Los <span class=\"_ _6\"> </span>tipos <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>i<span class=\"_ _0\"></span>nter\u00e9s <span class=\"_ _6\"> </span>incrementales <span class=\"_ _6\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>l<span class=\"ls11\">os</span> <span class=\"_ _9\"> </span>e<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ercicios <span class=\"_ _6\"></span><span class=\"ls11\">202</span>5 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>2024 <span class=\"_ _9\"> </span>emplead<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>s <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>c\u00e1lculo <span class=\"_ _6\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _6\"> </span>pasivos <span class=\"_ _6\"> </span>por arrendamiento <span class=\"_ _1\"></span>han sido: <span class=\"_ _1\"></span>(i) <span class=\"_ _1\"></span>4,5% cuando <span class=\"_ _1\"></span>el arre<span class=\"_ _1\"></span>ndatario es <span class=\"_ _1\"></span>Az<span class=\"_ _1\"></span>koyen Ve<span class=\"_ _1\"></span>nding &amp; <span class=\"_ _1\"></span>Payment Solutions, <span class=\"_ _1\"></span>S.L.U.<span class=\"_ _1\"></span> (Nota 1)<span class=\"ls0\">, <span class=\"_ _a\"></span>(ii) <span class=\"_ _a\"></span>5,25% <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>Reino <span class=\"_ _a\"></span>Unido, <span class=\"_ _a\"></span>(iii) <span class=\"_ _a\"></span>4,5% <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>resto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Uni\u00f3n <span class=\"_ _a\"></span>Europea, <span class=\"_ _a\"></span>(iv) <span class=\"_ _1\"></span>5,2<span class=\"_ _1\"></span>5% <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>EE.UU. <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>(v) <span class=\"_ _1\"></span>14% <span class=\"_ _a\"></span>en </span>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 w81 h37 gs2a\"><div class=\"t m0 x6a h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Dotaciones </div></div><div class=\"c w83 h37 gs2b\"><div class=\"t m0 x31 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(409) </div></div><div class=\"c w84 h37 gs2c\"><div class=\"t m0 x25 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(725) </div></div><div class=\"c w85 h37 gs2d\"><div class=\"t m0 x23 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(1.048) </div></div><div class=\"c w64 h37 gs2e\"><div class=\"t m0 x23 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(182) </div></div><div class=\"c w86 h37 gs2f\"><div class=\"t m0 x23 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w72 h37 gs30\"><div class=\"t m0 x1c h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(2.364) </div></div><div class=\"c w81 h37 gs32\"><div class=\"t m0 x6a h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Dotaciones </div></div><div class=\"c w83 h37 gs33\"><div class=\"t m0 x31 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">413</span>) </div></div><div class=\"c w84 h37 gs34\"><div class=\"t m0 x25 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">796</span>) </div></div><div class=\"c w85 h37 gs35\"><div class=\"t m0 x23 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(1.159) </div></div><div class=\"c w64 h37 gs36\"><div class=\"t m0 x23 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">208</span>) </div></div><div class=\"c w86 h37 gs37\"><div class=\"t m0 x23 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w72 h37 gs38\"><div class=\"t m0 x1c h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(2.576) </div></div>P\u00e9rdidas por deterioro - Al 31 de diciembre de 2023 (660) - - - - (660) Reversi\u00f3n por deterioro<span class=\"ff1\"> </span>122<span class=\"ff1 ls0\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>122<span class=\"ff1 ls0\"> </span>Al 31 de diciembre de 2024 (538) - - - - (538) Reversi\u00f3n por deterioro<span class=\"ff1\"> </span>118<span class=\"ff1 ls0\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>1<span class=\"ls11\">18</span><span class=\"ff1\"> </span>Al 31 de diciembre de 2025 (<span class=\"ls11\">420</span>) - - - - (<span class=\"ls11\">420<span class=\"_ _2a\"> </span></span>7.1.3 P\u00e9rdidas por deterioro En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2024 <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>producido <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>por <span class=\"_ _c\"></span>dete<span class=\"_ _1\"></span>rioro <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>elementos <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>in<span class=\"_ _1\"></span>movilizado <span class=\"_ _b\"></span>material.  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=\"_ _b\"></span> actividad <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>segmento de <span class=\"ff1\">Time <span class=\"_ _b\"></span>&amp; Security<span class=\"ff3\">. <span class=\"_ _b\"></span>Al 31 <span class=\"_ _b\"></span>de diciembre <span class=\"_ _b\"></span>de 2025, tras <span class=\"_ _b\"></span>una </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=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>coste <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>terrenos, <span class=\"_ _8\"> </span>construcciones,<span class=\"_ _b\"></span> 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=\"ls11\">571<span class=\"ls13\">, <span class=\"_ _7\"></span></span></span>8<span class=\"ls19\">90</span> <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _7\"></span></span>420 <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=\"ls19\">1.<span class=\"_ _1\"></span></span>661 <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>(1.582 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros <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>24<span class=\"ls14\">).</span> <span class=\"_ _a\"></span>De <span class=\"_ _1\"></span>acuerdo con <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>tasaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _7\"></span>experto <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>ndependiente <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>enero <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>6, <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>dicho <span class=\"_ _7\"></span>inmueble, <span class=\"_ _a\"></span>as\u00ed como <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>instalaciones <span class=\"_ _9\"> </span>afectas <span class=\"_ _8\"> </span>es <span class=\"_ _9\"> </span>superior <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>v<span class=\"_ _1\"></span>alor <span class=\"_ _9\"> </span>neto <span class=\"_ _9\"> </span>contable, <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>Administradores consideraron llevar a cabo una reversi\u00f3n del deterioro de este inmueble por importe de 1<span class=\"_ _1\"></span><span class=\"ls19\">18</span> miles de euros.<span class=\"_ _2a\"> </span><div class=\"c w88 h24 gs3a\"><div class=\"t m0 x6a h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Dotaciones </div></div><div class=\"c w89 h24 gs3b\"><div class=\"t m0 x2b h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">(37)<span class=\"_ _2a\"> </span> </div></div><div class=\"c w88 h24 gs3d\"><div class=\"t m0 x6a h2 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Dotaciones<span class=\"ff1\"> </span></div></div><div class=\"c w89 h24 gs3e\"><div class=\"t m0 x2b h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">(37) </div></div>7.4 P\u00e9rdidas por deterioro  <span class=\"_ _13\"> </span>En <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>cada<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>balance <span class=\"_ _b\"></span>de situaci\u00f3n <span class=\"_ _b\"></span>consolidado <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>aquella fecha <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>que c<span class=\"_ _0\"></span>onsidere <span class=\"_ _b\"></span>necesario, e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Grupo revisa <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>importes <span class=\"_ _c\"></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=\"_ _c\"></span>m<span class=\"_ _1\"></span>ateriales, <span class=\"_ _b\"></span>intangibles<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>activos <span class=\"_ _c\"></span>por <span class=\"_ _b\"></span>derecho <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>uso <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>determinar 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=\"ls16\">. </span> Los flujos futuros <span class=\"_ _0\"></span>de efectivo r<span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>ultan de <span class=\"_ _0\"></span>las proyecciones re<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>lizadas por <span class=\"_ _0\"></span>el Grupo Azkoy<span class=\"_ _0\"></span>en para las <span class=\"_ _0\"></span>Unidades 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=\"_ _b\"></span>e <span class=\"_ _9\"> </span>cambios <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </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 u<span class=\"_ _1\"></span>n 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=\"_ _b\"></span>nmov<span class=\"_ _1\"></span>ilizado <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=\"_ _b\"></span>m<span class=\"_ _1\"></span>ion <span class=\"_ _8\"> </span>(<span class=\"ff1\">Time <span class=\"_ _d\"> </span>&amp; <span class=\"_ _8\"> </span>Security</span>), <span class=\"_ _d\"> </span>Coges, <span class=\"_ _d\"> </span>S.p.A., Coffetek, <span class=\"_ _1\"></span>Ltd<span class=\"ls16\">, <span class=\"_ _1\"></span></span>Asca<span class=\"_ _1\"></span>so <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 <span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>referencia <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>an\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=\"_ _b\"></span>e<span class=\"_ _1\"></span>laci\u00f3n <span class=\"_ _6\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _9\"> </span>el <span class=\"_ _6\"></span>Fondo <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>Comercio <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>resto <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>activos <span class=\"_ _6\"> </span>vi<span class=\"_ _1\"></span>nculados <span class=\"_ _6\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>dic<span class=\"_ _b\"></span>h<span class=\"_ _1\"></span>as unidades generadoras de efectivo.  Respecto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>restantes <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nidades <span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>eradoras <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>efectivo <span class=\"_ _7\"></span>(Nota <span class=\"_ _a\"></span>3.a.), <span class=\"_ _a\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Administradores <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad dominante cons<span class=\"_ _0\"></span>ideran que <span class=\"_ _b\"></span>no hay <span class=\"_ _b\"></span>indicio de <span class=\"_ _b\"></span>deterioro alguno <span class=\"_ _b\"></span>al 31 d<span class=\"_ _b\"></span>e diciembre <span class=\"_ _0\"></span>de 20<span class=\"_ _1\"></span>25, adicional <span class=\"_ _b\"></span>al indicado en la nota 4 (Nota 19.2). En <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2025 <span class=\"_ _a\"></span><span class=\"ffa\">el <span class=\"_ _a\"></span>movimiento <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>orrecciones <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lorativas <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cExistencias\u201d <span class=\"_ _a\"></span>del </span>balance de situaci\u00f3n adjunto ha sido el siguiente (en miles d<span class=\"_ _0\"></span>e euros)<span class=\"_ _2a\"> </span>Miles de euros Materias primas Productos terminados y en curso Saldos a 31 de diciembre de 2024 (6.985) (3.653) (Adiciones) / Reversiones (Nota 20.1) (<span class=\"ls11\">712</span>) (<span class=\"ls11\">53</span>) Retiros por achatarramientos 313<span class=\"ls0\"> </span>94<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n 73<span class=\"ls0\"> </span>6 Saldos a 31 de diciembre de 2025 (7.311) (3.606)<span class=\"_ _2a\"> </span>Las <span class=\"_ _6\"></span>correcciones <span class=\"_ _7\"></span>va<span class=\"_ _1\"></span>lorativas <span class=\"_ _7\"></span>registradas <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>20<span class=\"_ _1\"></span>25 <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>2024 <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>consecuencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _7\"></span>an\u00e1lisis exhaustivo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>referencias <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>lenta <span class=\"_ _7\"></span>rotaci\u00f3n <span class=\"_ _a\"></span>llevado <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>cabo <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>final <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio, <span class=\"_ _a\"></span>adem\u00e1s <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la obsolescencia de algunos productos.<span class=\"_ _2a\"> </span>Durante <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>ejercicios <span class=\"_ _9\"> </span><span class=\"ls11\">20</span>2<span class=\"_ _0\"></span>5 <span class=\"_ _9\"> </span>y <span class=\"_ _6\"> </span>2<span class=\"_ _1\"></span>024 <span class=\"_ _9\"> </span>no <span class=\"_ _6\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>han <span class=\"_ _6\"> </span>pro<span class=\"_ _1\"></span>ducido <span class=\"_ _6\"> </span>p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>terioro <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>activos <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>contrato.<span class=\"fc2\"> <span class=\"_ _9\"> </span></span>Las provisiones por contratos onerosos <span class=\"ffa\">se registran en el ep\u00edgrafe \u201cProvisiones corrientes\u201d (v\u00e9ase Nota 1<span class=\"_ _1\"></span></span>4<span class=\"ls14\">).</span> La provisi\u00f3n de insolvencias<span class=\"ffa\">, que se presenta minorando el ep\u00edgrafe \u201cDeudores comerciales, terceros\u201d, </span>y<span class=\"_ _1\"></span> su movimiento durante los ejercicios 2025 y 2024 es el siguiente: Miles de e<span class=\"_ _1\"></span>uros<span class=\"_ _1\"></span> Saldo a 31 de diciembre de 2023 (5.586) (Dotaci\u00f3n) / Reversiones 71<span class=\"ls0\"> </span>Aplicaciones 44<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n (37) Saldo a 31 de diciembre de 2024 (5.508) (Dotaci\u00f3n) / Reversiones<span class=\"ff1\"> </span>(57)<span class=\"ff1\"> </span>Aplicaciones 29<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n<span class=\"ff1\"> </span>46<span class=\"ff1 ls0\"> </span>Saldo a 31 de diciembre de 2025 (5.490) 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=\"_ _1\"></span>tr\u00e1fico\u201d <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _a\"></span>de p\u00e9rdi<span class=\"_ _1\"></span>das y<span class=\"_ _1\"></span> <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=\"_ _2a\"> </span>Tal y <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omo e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tablece la <span class=\"_ _b\"></span>NIIF 7, a <span class=\"_ _b\"></span>continuaci\u00f3n, se presenta <span class=\"_ _b\"></span>la informaci\u00f3n re<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ativa al <span class=\"_ _b\"></span>an\u00e1lisis de antig\u00fce<span class=\"_ _0\"></span>dad de <span class=\"_ _b\"></span>los deudores <span class=\"_ _b\"></span>comerciales ter<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>eros <span class=\"_ _b\"></span>(Cli<span class=\"_ _1\"></span>entes <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>entas <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>prestaciones de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span>rvicio) <span class=\"_ _b\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de dicie<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>bre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>025 y <span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>024<span class=\"ls13\">. </span>Se adjunta detalle de los saldos sin vencer, saldos vencidos, as\u00ed como de aquellos<span class=\"_ _1\"></span> deteriorados en su totalidad: Miles de euros 20<span class=\"ls0\">25 </span>20<span class=\"ls0\">24 </span>Bruto a cobrar Provisi\u00f3n Bruto a cobrar Provisi\u00f3n<span class=\"_ _2a\"> </span>Sin vencer 29.738 (<span class=\"ls11\">369</span>) 24.978 (267) Vencidos     <span class=\"ls0\">Menos de 90 d\u00edas </span>7.557 (<span class=\"ls11\">101</span>) 7.809 (163)     <span class=\"ls0\">M\u00e1s de 90 d\u00edas y menos de 180 </span>701<span class=\"ls0\"> </span>(<span class=\"ls11\">77</span>) 777<span class=\"ls0\"> </span>(141)     <span class=\"ls0\">M\u00e1s de 180 y menos de un a\u00f1o </span>394<span class=\"ls0\"> </span>(<span class=\"ls11\">202</span>) 465<span class=\"ls0\"> </span>(248)     <span class=\"ls0\">M\u00e1s de un a\u00f1o </span>1.157 (1.135) 1.232 (1.154) Deteriorados en su totalidad 3.606 (3.606) 3.535 (3.535) Total 43.153 (5.490) 38.796 (5.508) 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 <span class=\"_ _1\"></span>no 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 2025 <span class=\"ls15\">y </span></span>20<span class=\"ls0\">24 ha sido el siguiente:<span class=\"_ _2a\"> </span></span><span class=\"ls0\"> </span>Miles de euros 202<span class=\"ls0\">5 </span>2024<span class=\"ls0\"> </span>Saldo ini<span class=\"_ _2a\"> </span>cial 912<span class=\"ls0\"> </span>1.208 Dotaciones<span class=\"ff1\"> </span>27<span class=\"ls0\">5<span class=\"ff1\"> </span></span>395<span class=\"ff1 ls0\"> </span>Traspasos<span class=\"ff1\"> </span>(<span class=\"ls11\">269</span>)<span class=\"ff1\"> </span>(666) Pagos (417) - Aplicaciones (8) - Reversiones <span class=\"ff1\"> </span>(<span class=\"ls11\">17)</span><span class=\"ff1\"> </span>(29)<span class=\"ff1\"> </span>Diferencias de conversi\u00f3n (1) 4 Saldo final<span class=\"ff3\"> </span>47<span class=\"ls0\">5<span class=\"ff3\"> </span></span>912<span class=\"ff3 ls0\"> </span>      <span class=\"ls0\">Que incluye<span class=\"ff1\"> </span></span>         <span class=\"ls0\">Provisi\u00f3n medioambiental <span class=\"ff1\"> </span></span>30<span class=\"ls0\"> </span>37<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n para costes de restituci\u00f3n<span class=\"ff1\"> </span></span>68<span class=\"ff1 ls0\"> </span>70<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n para retribuciones a largo plazo<span class=\"ff1\"> </span></span>27<span class=\"ls0\">5<span class=\"ff1\"> </span></span>686<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Otras provisiones no cor<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>entes </span>10<span class=\"ls0\">2 </span>119<span class=\"_ _2a\"> </span><div class=\"c w39 h29 gs10b\"><div class=\"t m0 x4 h25 y5c1 ff3 fs0 fc0 sc0 ls0 ws0\">Medioambiental<span class=\"ls16\">. <span class=\"_ _7\"></span></span>Provisi\u00f3n <span class=\"_ _6\"></span>no <span class=\"_ _7\"></span>corrie<span class=\"_ _1\"></span>nte <span class=\"_ _7\"></span>constituida <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>ara <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>electr\u00f3nicos<span class=\"_ _1\"></span>, <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>se </div><div class=\"t m0 x4 h25 y5c2 ff3 fs0 fc0 sc0 ls0 ws0\">explica en la Nota 31.<span class=\"_ _2a\"> </span> </div></div>Restituci\u00f3n<span class=\"ls13\">. <span class=\"_ _a\"></span></span>Incluye <span class=\"_ _1\"></span><span class=\"ls11\">68</span> <span class=\"_ _1\"></span>miles d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>(<span class=\"ls19\">70<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 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4) <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>costes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>tituci\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. Provisi\u00f3n para retribuciones a largo plazo. En julio de 2022, con el objetivo de incentivar la permanencia de personal clave de SIA Ve<span class=\"_ _1\"></span>ndon<span class=\"_ _1\"></span>, se constituy\u00f3 un incentivo <span class=\"_ _9\"> </span>a <span class=\"_ _6\"> </span>largo <span class=\"_ _9\"> </span>plazo <span class=\"_ _9\"> </span>\u201c20<span class=\"_ _0\"></span>22<span class=\"ff3\">-</span>2024\u201d <span class=\"_ _9\"> </span>para <span class=\"_ _6\"> </span>6<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>miembro<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>citada <span class=\"_ _6\"> </span>compa\u00f1\u00eda. <span class=\"_ _9\"> </span>La <span class=\"_ _9\"> </span>obtenci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>este <span class=\"_ _6\"> </span>incen<span class=\"_ _1\"></span>tivo extraordinario <span class=\"_ _8\"> </span>pagadero <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>fecha <span class=\"_ _d\"> </span>30 <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>abril <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>2025 <span class=\"_ _8\"> </span>esta<span class=\"_ _1\"></span><span class=\"ls19\">ba<span class=\"_ _1\"></span></span> <span class=\"_ _d\"> </span>supeditada <span class=\"_ _8\"> </span>al <span class=\"_ _d\"> </span>cumplimiento <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>determinados requisitos <span class=\"_ _0\"></span>cumulativos <span class=\"_ _b\"></span>incluyendo, entre <span class=\"_ _b\"></span>otros: (<span class=\"_ _b\"></span>i) el <span class=\"_ _b\"></span>cumplimiento de<span class=\"_ _b\"></span> un <span class=\"_ _0\"></span>objetivo <span class=\"_ _b\"></span>econ\u00f3mico pl<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>rianual <span class=\"_ _b\"></span>relacionado con las ventas <span class=\"_ _b\"></span>y el EBITDA de <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>icha compa\u00f1\u00eda <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>l 31 de <span class=\"_ _b\"></span>diciembre de los ejercicios <span class=\"_ _b\"></span>2022, 2023 y 2<span class=\"_ _1\"></span>024 y (ii) <span class=\"_ _b\"></span>que el personal mantuviera <span class=\"ls11\">de </span>fo<span class=\"_ _1\"></span>rma ininterrumpida su relaci\u00f3n laboral con SIA Vendon hasta la fecha <span class=\"_ _1\"></span>de 30 de abril de 2025. <span class=\"_ _9\"> </span>El <span class=\"_ _6\"></span>importe <span class=\"_ _6\"> </span>m\u00e1x<span class=\"_ _1\"></span>imo <span class=\"_ _6\"> </span>agregado <span class=\"_ _9\"> </span>a <span class=\"_ _6\"> </span>percibi<span class=\"_ _1\"></span>r <span class=\"_ _6\"> </span>por <span class=\"_ _9\"> </span>dicho <span class=\"_ _6\"></span>personal <span class=\"_ _9\"> </span>clave <span class=\"_ _6\"> </span>era<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>1.000 <span class=\"_ _6\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _6\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"> </span>euros <span class=\"_ _9\"> </span>para <span class=\"_ _6\"> </span>un cumplimiento del<span class=\"_ _0\"></span> ob<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>e<span class=\"ffa\">tivo de<span class=\"_ _0\"></span>l 1<span class=\"_ _b\"></span>0<span class=\"_ _1\"></span>0%. A<span class=\"_ _b\"></span> 31 <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>diciembre de <span class=\"_ _b\"></span>2024, el <span class=\"_ _b\"></span>ep\u00edgrafe \u201cPr<span class=\"_ _b\"></span>ovis<span class=\"_ _1\"></span>iones <span class=\"_ _b\"></span>a corto <span class=\"_ _b\"></span>plazo\u201d incl<span class=\"_ _1\"></span><span class=\"ff3\">u\u00eda <span class=\"ls19\">una </span></span></span>provisi\u00f3n <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>concepto <span class=\"_ _1\"></span>de 98<span class=\"_ _1\"></span>2 <span class=\"_ _1\"></span>miles de<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>uros (Not<span class=\"_ _1\"></span>a 17.4)<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5, se<span class=\"_ _1\"></span> h<span class=\"_ _1\"></span>an realizado <span class=\"_ _1\"></span>pagos <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>de 882<span class=\"ls0\"> <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros, <span class=\"_ _b\"></span>habi\u00e9ndose <span class=\"_ _c\"></span>revertido la <span class=\"_ _c\"></span>diferencia <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>abono <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cuenta <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>ganancias <span class=\"_ _b\"></span>consolidada<span class=\"_ _1\"></span>. </span>C<span class=\"ffa\">on <span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>objetivo <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>incentivar su <span class=\"_ _b\"></span>permanencia, <span class=\"_ _b\"></span>se constitu<span class=\"_ _0\"></span>y\u00f3 <span class=\"_ _b\"></span>un incentivo <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span>rgo <span class=\"_ _b\"></span>plazo <span class=\"_ _b\"></span>\u201c2<span class=\"_ _1\"></span>023<span class=\"_ _1\"></span><span class=\"ff3\">-</span>2025\u201d <span class=\"_ _b\"></span>para<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>directivos, </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>Deleg<span class=\"_ _1\"></span>ado<span class=\"ff1 ls13\">. <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=\"_ _f\"> </span>supeditada <span class=\"_ _f\"> </span>al <span class=\"_ _11\"> </span>cumplimiento <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>determinados <span class=\"_ _f\"> </span>req<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>isitos <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>umulativos <span class=\"_ _f\"> </span>incluyendo, <span class=\"_ _11\"> </span>entre <span class=\"_ _f\"> </span>otros: <span class=\"_ _f\"> </span>(i) <span class=\"_ _f\"> </span>el<span class=\"_ _b\"></span> cumplimiento <span class=\"_ _b\"></span>de un <span class=\"_ _b\"></span>objetivo <span class=\"_ _b\"></span>econ\u00f3mico <span class=\"_ _b\"></span>plurianual <span class=\"_ _0\"></span>relacionado <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>EBITDA <span class=\"_ _b\"></span>y la <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>uda f<span class=\"_ _b\"></span>inanciera neta<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>del Grupo<span class=\"_ _0\"></span> al 31 <span class=\"_ _b\"></span>de diciembre <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>ejercicios 20<span class=\"_ _0\"></span>23, 2024 <span class=\"_ _b\"></span>y 2025 <span class=\"_ _b\"></span>y (ii) <span class=\"_ _b\"></span>que los mi<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>mbros mantengan <span class=\"_ _b\"></span>de forma <span class=\"_ _b\"></span>in<span class=\"_ _1\"></span>interrumpida su <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _1\"></span>laboral de<span class=\"_ _1\"></span> direcci\u00f3n <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo hasta <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha 3<span class=\"_ _1\"></span>0 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>abril de <span class=\"_ _1\"></span>2026 <span class=\"_ _1\"></span>(\u00e9sta <span class=\"_ _1\"></span>incluida). <span class=\"_ _1\"></span>Si no <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>alcanza el <span class=\"_ _1\"></span>objetivo <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>tendr\u00e1n <span class=\"_ _1\"></span>derecho <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>percepci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>ning\u00fan <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>incentivo, <span class=\"_ _1\"></span>salvo <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>indicado <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>ntinuaci\u00f3n. Se <span class=\"_ _7\"></span>prev\u00e9n <span class=\"_ _7\"></span>reglas <span class=\"_ _7\"></span>adicionales <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>situaciones <span class=\"_ _7\"></span>especiales<span class=\"_ _1\"></span>. <span class=\"_ _7\"></span>Paral<span class=\"_ _1\"></span>elamente, <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span><span class=\"ls19\">ha<span class=\"_ _1\"></span></span> <span class=\"_ _7\"></span>reconocido <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>miembros <span class=\"_ _7\"></span>el derecho a percibir a<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>ticipadamente y <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>n car\u00e1cter <span class=\"_ _b\"></span>de no reintegrable parte del <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>itado incentivo, s<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>empre y <span class=\"_ _0\"></span>cuando se <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>determinados <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>quisitos cu<span class=\"_ _1\"></span>mulativos, i<span class=\"_ _1\"></span>ncluyendo: (i<span class=\"_ _1\"></span>) el <span class=\"_ _1\"></span>cumplimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>objetivo <span class=\"_ _1\"></span>econ\u00f3mico p<span class=\"_ _1\"></span>lurianual relacionado con el EBITDA y<span class=\"_ _1\"></span> la deuda financiera neta del Grupo al 31<span class=\"_ _1\"></span> de diciembre de los ejercicios 2023 y 2024 y (ii) que <span class=\"_ _1\"></span>los miembros mantengan de forma ininterrump<span class=\"_ _1\"></span>ida su <span class=\"_ _1\"></span>relaci\u00f3n laboral de direcci\u00f3n con el Grupo hasta la fecha <span class=\"_ _1\"></span>de 30<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>abril <span class=\"_ _1\"></span>de 202<span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>(\u00e9sta incluida). <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>su ca<span class=\"_ _1\"></span>so, el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>agregado m\u00e1ximo <span class=\"_ _1\"></span>de an<span class=\"_ _1\"></span>ticipo a <span class=\"_ _1\"></span>percibir <span class=\"_ _1\"></span>ser\u00e1 de <span class=\"_ _a\"></span>417 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros. <span class=\"_ _a\"></span>A <span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span><span class=\"ffa\">de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>2024, <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cProvisiones <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>largo <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>lazo\u201d <span class=\"_ _a\"></span>inclu</span><span class=\"ls13\">\u00eda<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>una <span class=\"_ _a\"></span>provisi\u00f3n por <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>incentivo <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>largo <span class=\"_ _7\"></span>plazo <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>686 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros. <span class=\"_ _7\"></span>Durante <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _6\"></span>2025, <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>realizado <span class=\"_ _7\"></span>pagos <span class=\"_ _7\"></span>por importe <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>4<span class=\"_ _0\"></span>17 <span class=\"_ _9\"> </span>miles <span class=\"_ _6\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>e<span class=\"_ _0\"></span>uros. <span class=\"_ _9\"> </span><span class=\"ffa\">A <span class=\"_ _9\"> </span>31 <span class=\"_ _9\"> </span>d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>diciembre <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>2025, <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>\u201cProvisiones <span class=\"_ _9\"> </span>corrientes\u201d <span class=\"_ _6\"> </span>incluye <span class=\"_ _9\"> </span>una </span>provisi\u00f3n por este incentivo de <span class=\"ls11\">747</span> miles de euros. 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 de i<span class=\"_ _1\"></span>ncentivo de retenci\u00f3n, pagadero en f<span class=\"_ _1\"></span>unci\u00f3n de determinados eventos fu<span class=\"_ _1\"></span>turos. <span class=\"_ _1\"></span>A 3<span class=\"_ _1\"></span>1 de diciembre de 2025, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>p\u00edgrafe <span class=\"_ _1\"></span>\u201cProvisiones <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>orrientes\u201d <span class=\"_ _1\"></span>incluye <span class=\"_ _1\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>provisi\u00f3n <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ste <span class=\"_ _1\"></span>incentivo <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>largo <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span><span class=\"ff3\">275 <span class=\"_ _1\"></span>miles </span>de euros. Al cierre del ejercicio 2024, no se registr\u00f3 importe alguno por este <span class=\"_ _0\"></span>concepto.<span class=\"_ _1\"></span> Otras <span class=\"_ _f\"> </span>provisiones <span class=\"_ _11\"> </span>n<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>corrien<span class=\"_ _b\"></span>te<span class=\"_ _1\"></span>s <span class=\"_ _f\"> </span>incluyen <span class=\"_ _f\"> </span>otras <span class=\"_ _f\"> </span>constituidas <span class=\"_ _f\"> </span>por <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span><span class=\"ls12\">l <span class=\"_ _f\"> </span></span>Subgrupo <span class=\"_ _11\"> </span>Primion <span class=\"_ _f\"> </span>correspondientes <span class=\"_ _f\"> </span>al cumplimiento de <span class=\"_ _0\"></span>determinada<span class=\"ls15\">s </span>disposiciones legales<span class=\"_ _0\"></span> en d<span class=\"_ _b\"></span>is<span class=\"_ _1\"></span>tintos <span class=\"_ _0\"></span>pa\u00edses o <span class=\"_ _0\"></span>compromisos contractuales <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>dquiridos.<span class=\"_ _2a\"> </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 2025 y 2024 ha sido el siguiente: Miles de euros 202<span class=\"ls0\">5 </span>2024<span class=\"ls0\"> </span>Saldo inicial 3.718 2.943 Dotaciones<span class=\"ff1\"> </span>2.144 2.455<span class=\"ff1\"> </span>Aplicaciones (2.312) (2.064) Traspasos<span class=\"ff1\"> </span>269<span class=\"ff1 ls0\"> </span>666<span class=\"ls0\"> </span>Reversiones <span class=\"ff1\"> </span>(<span class=\"ls11\">719)</span><span class=\"ff1\"> </span>(327)<span class=\"ff1\"> </span>Diferencias de conversi\u00f3n (42) 45<span class=\"ls0\"> </span>Saldo final<span class=\"ff3\"> </span>3.058<span class=\"ff3\"> </span>3.718<span class=\"ff3\"> </span>      <span class=\"ls0\">Que incluye<span class=\"ff1\"> </span></span>         <span class=\"ls0\">Provisiones para operaciones de tr\u00e1fico<span class=\"ff1\"> </span></span>1.647 1.978<span class=\"ff1\"> </span>         <span class=\"ls0\">Provisiones para contratos onero<span class=\"_ _0\"></span>sos </span>62<span class=\"ls0\"> </span>184<span class=\"ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n medioambiental  </span>- 2          <span class=\"ls0\">Provisi\u00f3n para reestructuraci\u00f3n  </span>- 50<span class=\"ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n para jubilaciones <span class=\"ff1\"> </span></span>417<span class=\"ls0\"> </span>326<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Provisiones para litigios<span class=\"ff1\"> </span></span>185<span class=\"ls0\"> </span>196<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n para retribuciones a corto plazo </span>747<span class=\"ls0\"> </span>982<span class=\"ls0\"> </span>Otras operaciones de tr\u00e1fico. Estas garant\u00edas ofr<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>cidas a lo<span class=\"_ _0\"></span>s clientes se enmarcan dentro<span class=\"_ _0\"></span> de la normativa v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>gente 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=\"_ _b\"></span>p<span class=\"_ _1\"></span>rovisi\u00f3n d<span class=\"_ _0\"></span>e costo). <span class=\"_ _b\"></span>En algunos ca<span class=\"_ _0\"></span>sos, existen <span class=\"_ _b\"></span>garant\u00edas adicionales <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> la<span class=\"_ _b\"></span> dicha normativa y <span class=\"_ _b\"></span>se registran 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=\"_ _d\"> </span>Nota <span class=\"_ _9\"> </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\">5 </span>202<span class=\"ls0\">4 </span>Garant\u00edas ordinarias 734<span class=\"ls0\"> </span>800<span class=\"ls0\"> </span>Rappel 633<span class=\"ls0\"> </span>877<span class=\"ls0\"> </span>Otros 280<span class=\"ls0\"> </span>301<span class=\"ls0\"> </span>Total 1.647 1.978 Contratos onerosos. <span class=\"_ _0\"></span>Contiene <span class=\"_ _b\"></span>fundamentalmente las <span class=\"_ _b\"></span>p\u00e9<span class=\"_ _1\"></span>rdidas remanentes <span class=\"_ _b\"></span>previstas en <span class=\"_ _b\"></span>contrato<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>de con<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>trucci\u00f3n en el Subgrupo Primion (Nota 12<span class=\"ls14\">).</span> Medioambiental. <span class=\"_ _0\"></span>Provisi\u00f3n <span class=\"_ _b\"></span>corriente <span class=\"_ _0\"></span>constituida <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>siduos <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>aparatos <span class=\"_ _b\"></span>el\u00e9ctricos <span class=\"_ _b\"></span>y electr\u00f3nicos, <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>explic<span class=\"_ _1\"></span>a en la Nota 31. Reestructuraci\u00f3n<span class=\"ls16\">. <span class=\"_ _b\"></span><span class=\"ls0\">Incluye <span class=\"_ _b\"></span>provisiones <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>indemnizaciones <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>despido <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>diferentes <span class=\"_ _b\"></span>entidades <span class=\"_ _b\"></span>consolidadas.<span class=\"_ _b\"></span> <span class=\"_ _a\"></span> </span></span>Jubilaciones<span class=\"ls16\">. <span class=\"_ _9\"> </span></span>Provisi\u00f3n <span class=\"_ _9\"> </span>constituida <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>cobertura <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>co<span class=\"_ _1\"></span>mpromisos <span class=\"_ _9\"> </span><span class=\"ls11\">en <span class=\"_ _9\"> </span></span>Azkoyen <span class=\"_ _9\"> </span>Vending <span class=\"_ _9\"> </span>&amp; <span class=\"_ _9\"> </span>Payment <span class=\"_ _9\"> </span>Solutions, S.L.U. (Nota 1) por jubilaciones parciales. Litigios.  El <span class=\"_ _7\"></span>saldo <span class=\"_ _a\"></span>corriente <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2025<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>incluye <span class=\"_ _7\"></span>una <span class=\"_ _a\"></span>provisi\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>referencia <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>rocedimiento <span class=\"_ _a\"></span>judicial <span class=\"_ _6\"> </span>con diligencias <span class=\"_ _6\"> </span>p<span class=\"_ _1\"></span>revias <span class=\"_ _6\"></span>n\u00ba <span class=\"_ _6\"> </span>3532/2007<span class=\"_ _1\"></span>-K, <span class=\"_ _9\"> </span>tram<span class=\"_ _0\"></span>itado <span class=\"_ _6\"> </span>ante <span class=\"_ _9\"> </span>el <span class=\"_ _6\"></span>Juzgado <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>Instrucci\u00f3n <span class=\"_ _6\"></span>n\u00ba <span class=\"_ _6\"> </span>21 <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>Ba<span class=\"_ _1\"></span>rcelona, <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>cual <span class=\"_ _9\"> </span>fue incoado a <span class=\"_ _0\"></span>resultas de<span class=\"_ _0\"></span> la q<span class=\"_ _b\"></span>uere<span class=\"_ _1\"></span>lla <span class=\"_ _0\"></span>interpuesta por <span class=\"_ _b\"></span>el Ministerio <span class=\"_ _b\"></span>Fi<span class=\"_ _1\"></span>scal contra <span class=\"_ _b\"></span>11 exdirectivos d<span class=\"_ _b\"></span>e Mutua Universal po<span class=\"_ _b\"></span>r un fraude multimillonario contra la Seguridad Social (<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>cusados, entre otros, de detraer fon<span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>os de car\u00e1cter p\u00fablico<span class=\"_ _b\"></span> que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>aplicaron <span class=\"_ _c\"></span>a <span class=\"_ _b\"></span>conce<span class=\"_ _1\"></span>der <span class=\"_ _b\"></span>beneficios <span class=\"_ _c\"></span>a <span class=\"_ _b\"></span>m\u00e1s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2.280 <span class=\"_ _b\"></span>empresas <span class=\"_ _c\"></span>entre<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>1998 <span class=\"_ _c\"></span>y <span class=\"_ _b\"></span>2007). <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>junio <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>016 <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>So<span class=\"_ _1\"></span>ciedad dominante <span class=\"_ _1\"></span>ju<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>resto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>compa\u00f1\u00edas <span class=\"_ _a\"></span>presuntamente <span class=\"_ _1\"></span>beneficiadas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>hechos <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nvestigados, <span class=\"_ _1\"></span>fue <span class=\"_ _1\"></span>llamada <span class=\"_ _a\"></span>al procedimiento en <span class=\"_ _b\"></span>ca<span class=\"_ _1\"></span>lidad d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> part\u00edcipe <span class=\"_ _b\"></span>a t\u00edtulo lucrativo, <span class=\"_ _b\"></span>por haberse benefic<span class=\"_ _0\"></span>iado presuntamente <span class=\"_ _0\"></span>de un <span class=\"_ _b\"></span>total de 373<span class=\"_ _b\"></span> miles de <span class=\"_ _c\"></span>eu<span class=\"_ _1\"></span>ros. <span class=\"_ _b\"></span>La S<span class=\"_ _0\"></span>ociedad d<span class=\"_ _0\"></span>ominante, <span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _b\"></span>vez per<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>onada <span class=\"_ _b\"></span>mediante design<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>abogado <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>procurador, present\u00f3<span class=\"_ _b\"></span> escrito de <span class=\"_ _1\"></span>defensa el 13<span class=\"_ _1\"></span> de abril de<span class=\"_ _1\"></span> 2017. El 31 <span class=\"_ _1\"></span>de enero <span class=\"_ _1\"></span>de 2022, se di<span class=\"_ _1\"></span>ct\u00f3 resoluci\u00f3n por <span class=\"_ _1\"></span>la que se <span class=\"_ _1\"></span>requer\u00eda a la Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _7\"></span>avalar <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _a\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>reclama <span class=\"_ _a\"></span>en <span class=\"_ _6\"> </span>el <span class=\"_ _7\"></span>procedimiento; <span class=\"_ _7\"></span>requerimiento <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>fue<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>evacuado mediante escrito <span class=\"_ _1\"></span>de 22 de<span class=\"_ _1\"></span> febrero de 20<span class=\"_ _1\"></span>22, aportando aval banc<span class=\"_ _1\"></span>ario en garant\u00eda de<span class=\"_ _1\"></span> la referida cantidad. <span class=\"_ _1\"></span>El 26 de mayo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2022, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Juzgado <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>strucci\u00f3n <span class=\"_ _a\"></span>21 <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Barcelona <span class=\"_ _1\"></span>orden\u00f3 <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>remisi\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>procedimiento <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Audiencia Provincial <span class=\"_ _d\"> </span>de  Barcelona <span class=\"_ _8\"> </span>para  su <span class=\"_ _d\"> </span>enjuiciamiento,  dando <span class=\"_ _8\"> </span>as\u00ed  por <span class=\"_ _d\"> </span>finalizada <span class=\"_ _d\"> </span>la  fa<span class=\"_ _0\"></span>se  int<span class=\"_ _0\"></span>ermedia <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>mismo.  El<span class=\"_ _b\"></span> procedimiento <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>turn\u00f3 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>Secci\u00f3n Nov<span class=\"_ _1\"></span>ena de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Audiencia <span class=\"_ _1\"></span>Provincial <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>Diligencia <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Ordenaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>14 <span class=\"_ _a\"></span>de julio de 2022 se in<span class=\"_ _0\"></span>co\u00f3 el Rollo de Procedimiento Abreviado 8<span class=\"_ _b\"></span>5<span class=\"_ _1\"></span>/2022. Finalmente, en fecha <span class=\"_ _b\"></span>1<span class=\"_ _1\"></span>5 de julio de 2024, <span class=\"_ _b\"></span>se dict\u00f3 <span class=\"_ _7\"></span>Auto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>admisi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>pruebas, <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>medio <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>cual <span class=\"_ _7\"></span>tambi\u00e9n <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>requiri\u00f3 <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>Letrado <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Administraci\u00f3n <span class=\"_ _7\"></span>de Justicia para que fijara una fec<span class=\"_ _b\"></span>h<span class=\"_ _1\"></span>a para el inicio de las sesiones del Juicio Oral; se\u00f1alamiento que seguir\u00eda todav\u00eda<span class=\"_ _0\"></span> pendiente <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>hoy. <span class=\"_ _7\"></span>Al <span class=\"_ _7\"></span>cierre <span class=\"_ _7\"></span>del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _7\"></span>2025 <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>2024 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>rovisionado <span class=\"_ _7\"></span>asciende <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>185 <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de euros. 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=\"_ _b\"></span>resoluci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>contrato <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>compraventa <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>reclamaci\u00f3n <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>canti<span class=\"_ _1\"></span>dad <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>nte <span class=\"_ _b\"></span>el <span class=\"_ _c\"></span>J<span class=\"_ _1\"></span>uzgado<span class=\"_ _0\"></span> 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=\"_ _b\"></span>l<span class=\"_ _1\"></span>ucro <span class=\"_ _b\"></span>ce<span class=\"_ _1\"></span>sante). La <span class=\"_ _b\"></span>Sociedad dominant<span class=\"_ _0\"></span>e rechaz\u00f3 <span class=\"_ _b\"></span>las cuest<span class=\"_ _0\"></span>iones t<span class=\"_ _0\"></span>anto <span class=\"_ _b\"></span>f\u00e1c<span class=\"_ _1\"></span>ticas <span class=\"_ _b\"></span>como 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=\"_ _b\"></span>z<span class=\"_ _1\"></span>koyen, <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>competencia <span class=\"_ _9\"> </span>del 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=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>resoluci\u00f3n d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la mism<span class=\"_ _0\"></span>a. <span class=\"_ _b\"></span>Po<span class=\"_ _1\"></span>steriormente, <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>Juzgado, <span class=\"_ _b\"></span>mediante Auto <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>fecha <span class=\"_ _b\"></span>1 de <span class=\"_ _c\"></span>octu<span class=\"_ _1\"></span>bre <span class=\"_ _b\"></span>de 20<span class=\"_ _0\"></span>20 <span class=\"_ _1\"></span>estim\u00f3 la declinatoria presen<span class=\"_ _1\"></span>tada por la Sociedad<span class=\"_ _1\"></span> dominante, <span class=\"_ _1\"></span>siendo 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=\"_ _b\"></span> de primera i<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>stancia) mediante <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>uto n\u00ba <span class=\"_ _b\"></span>63/2021 de fecha <span class=\"_ _b\"></span>26 de marzo de<span class=\"_ _b\"></span> 2021 y <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>olviendo <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>l Juzgado <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e Pri<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>era 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=\"_ _b\"></span> Instancia <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>Aoiz estim\u00f3 <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>declinatoria <span class=\"_ _b\"></span>de manera <span class=\"_ _c\"></span>m<span class=\"_ _1\"></span>\u00e1s <span class=\"_ _b\"></span>motivada, mediante Auto <span class=\"_ _b\"></span>n\u00ba <span class=\"_ _b\"></span>195<span class=\"_ _1\"></span>/2021 <span class=\"_ _b\"></span>de fec<span class=\"_ _0\"></span>ha <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>2 <span class=\"_ _b\"></span>de juni<span class=\"_ _b\"></span>o 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=\"_ _a\"></span>de <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 <span class=\"_ _1\"></span>haberse convocado Audiencia Previ<span class=\"_ _1\"></span>a 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>la misma volvi\u00e9ndose a citar a<span class=\"_ _0\"></span> las par<span class=\"_ _0\"></span>tes, mediante Diligencia <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> Ordenaci\u00f3n de <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>isma fecha,<span class=\"_ _b\"></span> para la <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>elebraci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e la <span class=\"_ _b\"></span>audiencia previa el <span class=\"_ _b\"></span>12 de marzo<span class=\"_ _0\"></span> de <span class=\"_ _b\"></span>2025<span class=\"_ _a\"></span>. C<span class=\"_ _0\"></span>elebrada la <span class=\"_ _b\"></span>misma se se\u00f1al\u00f3 <span class=\"_ _0\"></span>juicio para <span class=\"_ _b\"></span>el 18 de <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>oviembre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2025<span class=\"_ _1\"></span>. <span class=\"_ _b\"></span>Con fe<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ha <span class=\"_ _b\"></span>6 de <span class=\"_ _b\"></span>febrero <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>026, <span class=\"_ _b\"></span>el Tr<span class=\"_ _b\"></span>ib<span class=\"_ _1\"></span>unal <span class=\"_ _b\"></span>ha de<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>idido <span class=\"_ _b\"></span>desestimar <span class=\"_ _0\"></span>total<span class=\"_ _2a\"> </span>mente <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>emanda interpuesta contra la So<span class=\"_ _1\"></span>ciedad dominante y absolverla de las pretensiones formuladas <span class=\"_ _1\"></span>en su contra, con expresa condena <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>costas <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _c\"></span>emp<span class=\"_ _1\"></span>resa <span class=\"_ _c\"></span>tercera<span class=\"_ _1\"></span>. <span class=\"_ _b\"></span>La <span class=\"_ _c\"></span>sentencia <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>recurrible <span class=\"_ _c\"></span>ante <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Audiencia <span class=\"_ _c\"></span>Provincial <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Navar<span class=\"_ _1\"></span>ra <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>urante los 20 d\u00edas h\u00e1biles siguientes a contar desde el d\u00eda siguiente a la notificaci\u00f3n de la misma. En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _c\"></span>2017, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>superaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _c\"></span>95% <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>participaci\u00f3n <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>sociedad <span class=\"_ _b\"></span>dependiente <span class=\"_ _c\"></span>Primion <span class=\"_ _b\"></span>Technology <span class=\"_ _b\"></span>GmbH -sociedad <span class=\"_ _8\"> </span>c<span class=\"_ _1\"></span>abecera <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Subgrupo <span class=\"_ _8\"> </span>Primion  - <span class=\"_ _d\"> </span>permiti\u00f3 <span class=\"_ _8\"> </span>el  ejercicio <span class=\"_ _8\"> </span>de  u<span class=\"_ _b\"></span>n  derecho <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>adquisici\u00f3n <span class=\"_ _d\"> </span>forzosa <span class=\"_ _8\"> </span>del porcentaje <span class=\"_ _1\"></span>restante o <span class=\"_ _1\"></span>\u201cSqueeze<span class=\"ff3\">-<span class=\"_ _1\"></span></span>out\u201d, a <span class=\"_ _1\"></span>c<span class=\"ff3\">ambio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>justa compensaci\u00f3n <span class=\"_ _1\"></span>de e<span class=\"_ _1\"></span>fectivo determinada <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>base en </span>informes espec\u00edficos (uno inter<span class=\"_ _0\"></span>no y otro externo, design<span class=\"_ _0\"></span>ado por un juzgado). La <span class=\"_ _b\"></span>J<span class=\"_ _1\"></span>unta General celebra<span class=\"_ _0\"></span>da el 17 de<span class=\"_ _b\"></span> febrero <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2017 <span class=\"_ _b\"></span>aprob\u00f3 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>transferencia <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>cciones <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>propiedad <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>minoritarios <span class=\"_ _b\"></span>(237.247 <span class=\"_ _b\"></span>t\u00edtulos) <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>cambio de una justa compensaci\u00f3n en efectivo por un total<span class=\"_ _0\"></span> de 2.624 miles de euros (11,06 euros p<span class=\"_ _b\"></span>or t<span class=\"_ _1\"></span>\u00edtulo). A comienzos<span class=\"_ _b\"></span> de abril de 2017, el proceso qued\u00f3 f<span class=\"_ _1\"></span>ormalmente registrado y publicado por el Organismo competente y s<span class=\"_ _1\"></span>e rea<span class=\"_ _1\"></span>liz\u00f3 la <span class=\"_ _6\"></span>transferencia <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>pago <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>los <span class=\"_ _6\"></span>t\u00edtulos. <span class=\"_ _6\"> </span>Tras <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>anterior, <span class=\"_ _7\"></span>Az<span class=\"_ _1\"></span>koyen, <span class=\"_ _7\"></span>S.A. <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>convirti\u00f3 <span class=\"_ _6\"> </span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>ac<span class=\"_ _1\"></span>cionista <span class=\"_ _6\"></span>\u00fanico <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>la sociedad <span class=\"_ _10\"> </span>alemana. <span class=\"_ _e\"> </span>Posteriormente, <span class=\"_ _e\"> </span>5<span class=\"_ _1\"></span>1 <span class=\"_ _10\"> </span>a<span class=\"_ _b\"></span>nte<span class=\"_ _1\"></span>riores <span class=\"_ _e\"> </span>accionistas <span class=\"_ _10\"> </span>minoritarios <span class=\"_ _10\"> </span>s<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>licitaron <span class=\"_ _e\"> </span>una <span class=\"_ _10\"> </span>revisi\u00f3n <span class=\"_ _10\"> </span>d<span class=\"_ _b\"></span>e <span class=\"_ _10\"> </span>la razonabilidad <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>justa <span class=\"_ _7\"></span>co<span class=\"_ _1\"></span>mpensaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>anteriormente <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>encionada <span class=\"_ _a\"></span>(11,06 <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>t\u00edtulo), <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>ara <span class=\"_ _a\"></span>la totalidad <span class=\"_ _b\"></span>de los <span class=\"_ _b\"></span>t\u00edtulos <span class=\"_ _b\"></span>adqui<span class=\"_ _1\"></span>ridos, <span class=\"_ _b\"></span>ante <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Tribunal Regi<span class=\"_ _0\"></span>onal <span class=\"_ _b\"></span>de Stuttgart. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>demanda fue <span class=\"_ _b\"></span>contestada <span class=\"_ _b\"></span>por Az<span class=\"_ _0\"></span>koyen, S.A. <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>mayo <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>2018. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>mayor\u00eda <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"> </span>objeciones <span class=\"_ _8\"> </span>han <span class=\"_ _8\"> </span>sid<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>denegadas <span class=\"_ _8\"> </span>por <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>citado <span class=\"_ _8\"> </span>Tribunal <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>otros procedimientos. <span class=\"_ _b\"></span>Con fecha <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>mayo de <span class=\"_ _b\"></span>2022 se c<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>lebr\u00f3 <span class=\"_ _b\"></span>Juic<span class=\"_ _1\"></span>io <span class=\"_ _b\"></span>Oral. En <span class=\"_ _b\"></span>septiembre <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>2022, el <span class=\"_ _b\"></span>Tribunal decidi\u00f3 en <span class=\"_ _a\"></span>primera <span class=\"_ _7\"></span>estancia <span class=\"_ _a\"></span>desestimar <span class=\"_ _a\"></span>todas <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>demandas <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>ndicando <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ompensaci\u00f3n <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>justa, <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>in <span class=\"_ _a\"></span>embargo, <span class=\"_ _a\"></span>17 demandantes <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>declararon en <span class=\"_ _1\"></span>contra <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la decisi\u00f3n. <span class=\"_ _1\"></span>Con <span class=\"_ _1\"></span>fecha 2<span class=\"_ _1\"></span>9 de <span class=\"_ _1\"></span>septiembre <span class=\"_ _1\"></span>de 2025 <span class=\"_ _1\"></span>el Tribunal <span class=\"_ _1\"></span>Superior Regional <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Stuttgart <span class=\"_ _1\"></span>ha <span class=\"_ _a\"></span>fallado <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>favor <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Azkoyen <span class=\"_ _a\"></span>S.A., <span class=\"_ _a\"></span>declarando <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ndemnizaci\u00f3n <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>efectivo <span class=\"_ _1\"></span>ofrecida era justa y ha desestimado tod<span class=\"_ _0\"></span>as las reclamaciones y objeciones de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os demandantes contra la deci<span class=\"_ _0\"></span>si\u00f3n de dicho Tribunal en pr<span class=\"_ _0\"></span>imera instancia. <span class=\"_ _b\"></span>La sentencia es firme <span class=\"_ _b\"></span>y vinculante, ya que el tribunal <span class=\"_ _0\"></span>no ha <span class=\"_ _b\"></span>admitido la revisi\u00f3n fina<span class=\"_ _b\"></span>l ante<span class=\"_ _2a\"> </span> el Tribunal Supremo Federal de Alemania En <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>arzo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>2025, <span class=\"_ _6\"></span>Azkoyen, <span class=\"_ _7\"></span>S.A. <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>un <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>onsejero <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"></span>compa\u00f1\u00eda <span class=\"_ _6\"></span>recibieron <span class=\"_ _7\"></span>notificaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>procedimiento<span class=\"_ _b\"></span> judicial <span class=\"_ _1\"></span>iniciado <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>medio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>querella <span class=\"_ _1\"></span>interpuesta <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>empresa <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rcera. En<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>referida <span class=\"_ _1\"></span>querella <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>plantea <span class=\"_ _1\"></span>la posible <span class=\"_ _9\"> </span>comisi\u00f3n<span class=\"_ _b\"></span> <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>dos <span class=\"_ _6\"></span>delitos: <span class=\"_ _9\"> </span>delito <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>estafa <span class=\"_ _9\"> </span>(<span class=\"_ _0\"></span>art\u00edculo <span class=\"_ _6\"> </span>248 <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>C\u00f3d<span class=\"_ _0\"></span>igo <span class=\"_ _9\"> </span>Penal)<span class=\"_ _b\"></span> <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>delito <span class=\"_ _6\"> </span>contra <span class=\"_ _9\"> </span>la <span class=\"_ _6\"></span>propiedad industrial (art\u00edculo 273.1 del C\u00f3digo Penal). En ambos ca<span class=\"_ _0\"></span>sos la supuesta comisi\u00f3n de lo<span class=\"_ _0\"></span>s delitos est\u00e1 relacionada con un <span class=\"_ _b\"></span>contrato de c<span class=\"_ _0\"></span>olaboraci\u00f3n tecnol\u00f3gica <span class=\"_ _b\"></span>suscrito por <span class=\"_ _0\"></span>la S<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>cied<span class=\"_ _1\"></span><span class=\"ls11\">ad </span>dominant<span class=\"_ _0\"></span>e y <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>icha e<span class=\"_ _b\"></span>mpres<span class=\"_ _1\"></span>a t<span class=\"_ _b\"></span>erc<span class=\"_ _1\"></span>era <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> finales<span class=\"_ _b\"></span> del a\u00f1o 2010. Dicho contra<span class=\"_ _0\"></span>to se desenvolvi\u00f3 con n<span class=\"_ _0\"></span>ormalidad hasta 2023. A<span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>mismo, en el <span class=\"_ _0\"></span>procedimiento penal se aport\u00f3 <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>informe <span class=\"_ _a\"></span>pericial, <span class=\"_ _1\"></span>elaborado e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>julio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2025, <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>concl<span class=\"_ _1\"></span>uye <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>manera <span class=\"_ _1\"></span>clara <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>no <span class=\"_ _a\"></span>existe <span class=\"_ _1\"></span>infracci\u00f3n <span class=\"_ _1\"></span>ni<span class=\"_ _a\"></span> de <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>reivindicaci\u00f3n <span class=\"_ _a\"></span>principal <span class=\"_ _a\"></span>(\u00fanica <span class=\"_ _a\"></span>re<span class=\"_ _1\"></span>levante) <span class=\"_ _a\"></span>ni <span class=\"_ _a\"></span>incluso <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>reivindicaciones <span class=\"_ _a\"></span>accesorias, <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>patente <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>la empresa tercera. Por <span class=\"_ _b\"></span>lo tanto, de acuerdo a <span class=\"_ _b\"></span>nuestros asesores legales resu<span class=\"_ _0\"></span>lta muy dif\u00edci<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> sostener en <span class=\"_ _b\"></span>este caso la<span class=\"_ _0\"></span> comisi\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ning\u00fan <span class=\"_ _a\"></span>delito <span class=\"_ _a\"></span>contra <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>propiedad <span class=\"_ _a\"></span>industrial. <span class=\"_ _a\"></span>De <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>cuerdo <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>todo <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>expuesto, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>d\u00eda <span class=\"_ _a\"></span>15 <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>j<span class=\"_ _1\"></span>ulio <span class=\"_ _a\"></span>de<span class=\"_ _b\"></span> 2025 <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>solicit\u00f3 <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>sob<span class=\"_ _1\"></span>reseimiento <span class=\"_ _1\"></span>libre <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>archivo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>diligencias <span class=\"_ _a\"></span>previas.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Mediante <span class=\"_ _1\"></span>Auto <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>23 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>septiembre de 2025, el <span class=\"_ _1\"></span>Juzgado acord\u00f3 el su<span class=\"_ _1\"></span>bsanamiento <span class=\"_ _1\"></span>del procedimiento sobre el <span class=\"_ _1\"></span>que interpusieron recurso de re<span class=\"_ _1\"></span>forma y subsidiario de apelaci\u00f3n. Con fecha <span class=\"_ _1\"></span>10 de febrero de 2026, la <span class=\"_ _1\"></span>empresa tercera ha presentado escrito retirando la querella interpuesta. El escrito se encuentra todav\u00eda sin resolver por el j<span class=\"_ _1\"></span>uzgado. A la <span class=\"_ _1\"></span>fecha de<span class=\"_ _1\"></span> formulaci\u00f3n de <span class=\"_ _1\"></span>las cuentas <span class=\"_ _1\"></span>anuales, como c<span class=\"_ _1\"></span>onsecuencia de l<span class=\"_ _1\"></span>a resoluci\u00f3n de<span class=\"_ _1\"></span> estos procedimientos, consideramos <span class=\"_ _1\"></span>remota <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>posibilidad <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>desenlace <span class=\"_ _1\"></span>adverso<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(mi<span class=\"_ _1\"></span>sma <span class=\"_ _1\"></span>valoraci\u00f3n <span class=\"_ _1\"></span>realizada <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de 2024<span class=\"ls14\">).<span class=\"ls0\"> </span></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>5, <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>no <span class=\"_ _a\"></span>ten\u00eda <span class=\"_ _a\"></span>otros <span class=\"_ _a\"></span>li<span class=\"_ _1\"></span>tigios <span class=\"_ _a\"></span>dignos <span class=\"_ _a\"></span>de menci\u00f3n <span class=\"_ _b\"></span>y n<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>habido otr<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>pagos <span class=\"_ _b\"></span>derivados <span class=\"_ _b\"></span>de litig<span class=\"_ _0\"></span>ios <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>im<span class=\"_ _1\"></span>porte <span class=\"_ _b\"></span>significativo. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>general <span class=\"_ _b\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>litigios <span class=\"_ _b\"></span>se r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>fieren 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=\"_ _6\"></span>Grupo <span class=\"_ _6\"> </span>Azkoyen <span class=\"_ _9\"> </span>para <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>cobro <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>s<span class=\"_ _1\"></span>aldos <span class=\"_ _6\"></span>vencidos <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>su <span class=\"_ _6\"> </span>fav<span class=\"_ _1\"></span>or <span class=\"_ _6\"></span>e <span class=\"_ _6\"> </span>impagados <span class=\"_ _6\"> </span>de clientes.<span class=\"_ _2a\"> </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>normativa <span class=\"_ _b\"></span>fiscal <span class=\"_ _c\"></span>v<span class=\"_ _1\"></span>igente <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>distintos <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>a\u00edses <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>ncuentran <span class=\"_ _b\"></span>radicadas <span class=\"_ _b\"></span>las <span class=\"_ _c\"></span>en<span class=\"_ _1\"></span>tidades<span class=\"_ _0\"></span> consolidadas, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ejercicios 2<span class=\"_ _1\"></span>025 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2024 <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=\"_ _b\"></span>e<span class=\"_ _1\"></span>ficios.<span class=\"_ _2a\"> </span>El origen de los impuestos diferidos registrados es: Miles de euros Impuestos Diferidos de Activo con Origen en: 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span> Bases liquidables negativas 1.639 2.576  Impuestos anticipados 1.872 2.302 Total 3.511 4.878 El  movimiento  e<span class=\"_ _1\"></span>n  l<span class=\"ls11\">os</span>  ejercicios  2025<span class=\"_ _1\"></span>  y  2024 <span class=\"_ _11\"> </span>de  los  Impuestos  diferidos  de <span class=\"_ _11\"> </span>activo,  que  c<span class=\"_ _1\"></span>orresponden principalmente a Azkoyen Vending &amp; Payment Solutions, S.L.U., ha sido el siguiente (en miles de euros<span class=\"_ _1\"></span><span class=\"ls1b\">):</span> Activo 31.12.2024 Adiciones Aplicaciones  Traspasos y otros 31.12.2025 Deducciones - 222<span class=\"ls0\"> </span>(<span class=\"ls11\">222</span>) - - Bases liquidables negativas (*) 2.576 94<span class=\"ls0\"> </span>(1.031) - 1.639 Impuestos anticipados por diferencias temporarias (*) (**) 2.302 225<span class=\"ls0\"> </span>(<span class=\"ls11\">652</span>) (3) 1.872 Total 4.878 541<span class=\"ls0\"> </span>(1.905) (3) 3.511 (*) <span class=\"_ _e\"> </span>Por <span class=\"_ _0\"></span>el tipo <span class=\"_ _b\"></span>impositivo <span class=\"_ _b\"></span>vigente en <span class=\"_ _b\"></span>cada ter<span class=\"_ _0\"></span>ritorio <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>iscal <span class=\"_ _b\"></span>para ejerci<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ios <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>iguientes <span class=\"_ _b\"></span>al cierre <span class=\"_ _b\"></span>del ejerci<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>io (<span class=\"_ _0\"></span>28% <span class=\"_ _b\"></span>en el caso de la <span class=\"_ _0\"></span>Sociedad dominan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e a<span class=\"_ _0\"></span>l cierre del ejerc<span class=\"_ _0\"></span>icio 2025).  (**) Diferencia<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> temporarias<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>por provisiones y deterior<span class=\"_ _b\"></span>os no deducibles, entre otro<span class=\"_ _b\"></span>s<span class=\"_ _1\"></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=\"_ _e\"> </span>Por <span class=\"_ _0\"></span>el tipo <span class=\"_ _b\"></span>impositivo <span class=\"_ _b\"></span>vigente en <span class=\"_ _b\"></span>cada ter<span class=\"_ _0\"></span>ritorio <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>iscal <span class=\"_ _b\"></span>para ejerci<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ios <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>iguientes <span class=\"_ _b\"></span>al cierre <span class=\"_ _b\"></span>del ejerci<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>io (<span class=\"_ _0\"></span>28% <span class=\"_ _b\"></span>en el caso de la <span class=\"_ _0\"></span>Sociedad dominan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e a<span class=\"_ _0\"></span>l cierre del ejerc<span class=\"_ _0\"></span>icio 2024<span class=\"ls27\">).</span> (**) Diferencia<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> temporarias<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>por provisione<span class=\"_ _0\"></span>s y deterioros<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>no deducibl<span class=\"_ _b\"></span>es, entre otros. Al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>l\u00ednea <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>indicado <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>Nota <span class=\"_ _b\"></span>3.<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>anterior, <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>Administradores <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Socied<span class=\"_ _1\"></span>ad 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=\"_ _9\"> </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>(co<span class=\"_ _1\"></span>n <span class=\"_ _9\"> </span>un<span class=\"_ _1\"></span>a <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 2025, la S<span class=\"_ _b\"></span>oc<span class=\"_ _1\"></span>iedad dominante, Azkoy<span class=\"_ _0\"></span>en Vending &amp; <span class=\"_ _b\"></span>Payment Solutions, S.L.U., Coges E<span class=\"_ _0\"></span>spa\u00f1a Medios<span class=\"_ _b\"></span> de Pago, S.L.<span class=\"_ _1\"></span> y Primion Technology, S.L.U.<span class=\"_ _1\"></span> han aprovechado <span class=\"ls11\">222</span> miles de euros d<span class=\"_ _1\"></span>e deducciones pendientes y han consumido 990 miles de euros de bases imponibles ne<span class=\"_ _0\"></span>gativas.<span class=\"_ _1\"></span>  El movi<span class=\"_ _0\"></span>miento en <span class=\"_ _b\"></span>l<span class=\"ls11\">os</span> ejercicios<span class=\"_ _b\"></span> 2025 y <span class=\"_ _b\"></span>2024 de <span class=\"_ _b\"></span>los Impuestos <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>iferidos de<span class=\"_ _b\"></span> pasivo ha <span class=\"_ _b\"></span>sido el <span class=\"_ _b\"></span>siguiente (en <span class=\"_ _0\"></span>miles de euros): Pasivo 31.12.2024 Adiciones Aplicaciones  Traspasos y otros 31.12.2025 Por revalorizaci\u00f3n de activos y otros 5.981 - (<span class=\"ls11\">287</span>) - 5.694 Por amortizaci\u00f3n acelerada de activos 169<span class=\"ls0\"> </span>- (47) (7) 115<span class=\"ls0\"> </span>Por reducci\u00f3n de pasivos en combinaciones de negocios 200<span class=\"ls0\"> </span>- (<span class=\"ls11\">59</span>) - 141<span class=\"ls0\"> </span>Total 6.350 - (<span class=\"ls11\">393</span>) (7) 5.950 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>(372) - 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>(111) (13) 200<span class=\"ls0\"> </span>Total 6.587 253<span class=\"ls0\"> </span>(483) (7) 6.350 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>025 <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 de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>as combinaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocios <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la Azkoyen <span class=\"_ _1\"></span>Ven<span class=\"_ _1\"></span>ding <span class=\"_ _1\"></span>&amp; <span class=\"_ _a\"></span>Payment <span class=\"_ _1\"></span>Solutions, <span class=\"_ _a\"></span>S.L.U. <span class=\"_ _a\"></span>con <span class=\"_ _1\"></span>Ascaso <span class=\"_ _1\"></span>Fac<span class=\"_ _1\"></span>tory, <span class=\"_ _1\"></span>S.L.U., <span class=\"_ _a\"></span>SIA <span class=\"_ _1\"></span>Vendon <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>Coges <span class=\"_ _a\"></span>S.p.A., <span class=\"_ _1\"></span>as\u00ed como otros en el Subgrupo Primion debido a diferencias temporales <span class=\"_ _1\"></span>entre balances IFRS y fiscales. A 3<span class=\"_ _1\"></span>1 de <span class=\"_ _1\"></span>diciembre d<span class=\"_ _1\"></span>e 2024 <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>saldos <span class=\"_ _1\"></span>principales fueron <span class=\"_ _1\"></span>consecuencia <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>combinaciones de <span class=\"_ _1\"></span>negocios <span class=\"_ _1\"></span>de la <span class=\"_ _b\"></span>Sociedad <span class=\"_ _b\"></span>dominante <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>Ascaso <span class=\"_ _b\"></span>Factory, <span class=\"_ _c\"></span>S.L.U., <span class=\"_ _b\"></span>SIA <span class=\"_ _b\"></span>Vendon <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>Coges <span class=\"_ _b\"></span>S.p.A., <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>otros <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Subgrupo Primion debido a diferencias temporales 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>po<span class=\"_ _1\"></span>r <span class=\"_ _9\"> </span>bases imponibles <span class=\"_ _7\"></span>negativas <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>(ii) <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>pasivo <span class=\"_ _7\"></span>debidos <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>diferencias <span class=\"_ _7\"></span>temporales <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>balances <span class=\"_ _6\"></span>IFRS <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>fiscales, <span class=\"_ _7\"></span>son compensados.<span class=\"_ _2a\"> </span>23.6 Bases liquidables negativas y deducciones  <span class=\"_ _13\"> </span>Las <span class=\"_ _a\"></span>principales <span class=\"_ _1\"></span>bases <span class=\"_ _a\"></span>liquidables <span class=\"_ _a\"></span>negativas <span class=\"_ _a\"></span><span class=\"ls19\">de</span>l <span class=\"_ _a\"></span>Grupo <span class=\"_ _1\"></span>pertenecen <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>Azkoyen <span class=\"_ _a\"></span>Vending <span class=\"_ _1\"></span>&amp; <span class=\"_ _a\"></span>Payment <span class=\"_ _a\"></span>Solutions, S.L.U. <span class=\"_ _a\"></span>(anteriormente <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>Azkoyen, <span class=\"_ _a\"></span>S.A.)<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>encuentran <span class=\"_ _a\"></span>pend<span class=\"_ _1\"></span>ientes <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ompensar <span class=\"_ _a\"></span>fiscalmente <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>cierre del <span class=\"ls0\">ejercicio 2025, 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 2013<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>4.196 2014<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>16<span class=\"ls0\">4 </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 4.971 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>25<span class=\"ls16\">,  </span>otras<span class=\"_ _b\"></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>i<span class=\"_ _1\"></span>mponibles <span class=\"_ _6\"> </span>negativas <span class=\"_ _9\"> </span>pendientes <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>compensar <span class=\"_ _9\"> </span>f<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>scalmente <span class=\"_ _9\"> </span>como: determinadas <span class=\"_ _8\"> </span>sociedades <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>Subgru<span class=\"_ _1\"></span>po <span class=\"_ _9\"> </span>Pri<span class=\"_ _1\"></span>mion <span class=\"_ _8\"> </span>excep<span class=\"_ _1\"></span>tuando <span class=\"_ _8\"> </span>Opertis, <span class=\"_ _8\"> </span>GmbH <span class=\"_ _8\"> </span>(principalmente <span class=\"_ _d\"> </span><span class=\"ls11\">en <span class=\"_ _8\"> </span></span>Primion Technology, S.A.S. 1.322 <span class=\"_ _0\"></span>mil<span class=\"ls19\">es</span> de euros), Azkoyen <span class=\"_ _b\"></span>Fra<span class=\"_ _1\"></span>nce, S.A.R.L. 1.682 <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>l<span class=\"ls11\">es</span> <span class=\"_ _0\"></span>de euros, Azkoyen <span class=\"_ _0\"></span>Portugal, Sociedade <span class=\"_ _6\"></span>Unipessoal, <span class=\"_ _6\"></span>Lda. <span class=\"_ _6\"> </span><span class=\"ls11\">845</span> <span class=\"_ _6\"></span>mil<span class=\"ls11\">es</span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>Ascaso <span class=\"_ _6\"></span>Factory, <span class=\"_ _6\"> </span>S.L.U. <span class=\"_ _6\"> </span>383 <span class=\"_ _6\"> </span>miles <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>euros<span class=\"ls13\">. <span class=\"_ _9\"> </span></span>Por <span class=\"_ _7\"></span>\u00faltimo, Opertis, GmbH dispone de<span class=\"_ _1\"></span> 8.285 <span class=\"ls1e\">mi<span class=\"ls12\">les</span></span> <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e euros de bases imponibles negativas (<span class=\"_ _1\"></span>b\u00e1sicamente generadas con anterioridad a su adquisici\u00f3n por el Subgrupo Primion), 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=\"ls16\">, <span class=\"_ _a\"></span></span>el <span class=\"_ _a\"></span>cr\u00e9dito <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>scal <span class=\"_ _a\"></span>no <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=\"_ _b\"></span>or no <span class=\"_ _b\"></span>estar <span class=\"_ _b\"></span>as<span class=\"_ _1\"></span>egurada <span class=\"_ _b\"></span>razonablemente <span class=\"_ _b\"></span>su recuperabilidad <span class=\"_ _b\"></span>futura, <span class=\"_ _b\"></span>de forma <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>ompleta,<span class=\"_ _1\"></span> como <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>uede 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>025 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>3.5<span class=\"_ _1\"></span>11 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos <span class=\"_ _1\"></span>fiscales derivados <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>bases <span class=\"_ _9\"> </span>imponibles <span class=\"_ _8\"> </span>negativas, <span class=\"_ _8\"> </span>deducciones <span class=\"_ _8\"> </span>e <span class=\"_ _9\"> </span>imp<span class=\"_ _1\"></span>uestos <span class=\"_ _9\"> </span>diferidos  de <span class=\"_ _9\"> </span>activo. <span class=\"_ _8\"> </span>El <span class=\"_ _8\"> </span>desglose <span class=\"_ _8\"> </span>por compa\u00f1\u00eda a cierre de 2025 es el siguiente (en miles de euros<span class=\"ls14\">):</span> <div class=\"c w151 ha0 gs26b\"><div class=\"t m0 x73 h25 y475 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x16 h25 y30b ff3 fs0 fc0 sc0 ls0 ws0\">Impuestos diferidos de activo  </div><div class=\"t m0 x110 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">con origen en </div></div><div class=\"c w16 ha0 gs26c\"><div class=\"t m0 x44 h25 y475 ff3 fs0 fc0 sc0 ls0 ws0\">Bases </div><div class=\"t m0 x20 h25 y30b ff3 fs0 fc0 sc0 ls0 ws0\">liquidables </div><div class=\"t m0 x11 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">negativas </div></div><div class=\"c w152 ha0 gs26d\"><div class=\"t m0 x2d h25 y475 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x8f h25 y30b ff3 fs0 fc0 sc0 ls0 ws0\">Impuestos </div><div class=\"t m0 x1c h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">anticipados </div></div><div class=\"c w16 ha0 gs26e\"><div class=\"t m0 x2d h25 y475 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2d h25 y30b ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2a h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w151 h24 gs26f\"><div class=\"t m0 x12 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen, S.A. </div></div><div class=\"c w16 h24 gs270\"><div class=\"t m0 x25 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w152 h24 gs271\"><div class=\"t m0 x110 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">47<span class=\"ls0\"> </span></div></div><div class=\"c w16 h24 gs272\"><div class=\"t m0 x2b h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">47<span class=\"ls0\"> </span></div></div><div class=\"c w151 h98 gs273\"><div class=\"t m0 x12 h25 y455 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen <span class=\"_ _2\"> </span>Vending <span class=\"_ _2\"> </span>&amp; <span class=\"_ _20\"> </span>Payment </div><div class=\"t m0 x12 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Solutions, S.L.U. </div></div><div class=\"c w16 h98 gs274\"><div class=\"t m0 x35 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">1.379 </div></div><div class=\"c w152 h98 gs275\"><div class=\"t m0 x2f h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">765<span class=\"ls0\"> </span></div></div><div class=\"c w16 h98 gs276\"><div class=\"t m0 x24 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">2.144 </div></div><div class=\"c w151 h37 gs277\"><div class=\"t m0 x12 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Coges, S.p.A. </div></div><div class=\"c w16 h37 gs278\"><div class=\"t m0 x25 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w152 h37 gs279\"><div class=\"t m0 x2f h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">189<span class=\"ls0\"> </span></div></div><div class=\"c w16 h37 gs27a\"><div class=\"t m0 x74 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">189<span class=\"ls0\"> </span></div></div><div class=\"c w151 h84 gs27b\"><div class=\"t m0 x12 h25 y30b ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Portugal, Sociedade </div><div class=\"t m0 x12 h25 yb9 ff3 fs0 fc0 sc0 ls16 ws0\">   <span class=\"ls0\">Unipessoal, Lda. </span></div></div><div class=\"c w16 h84 gs27c\"><div class=\"t m0 x2f h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">177<span class=\"ls0\"> </span></div></div><div class=\"c w152 h84 gs27d\"><div class=\"t m0 x86 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">7 </div></div><div class=\"c w16 h84 gs27e\"><div class=\"t m0 x74 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">184<span class=\"ls0\"> </span></div></div><div class=\"c w151 h37 gs27f\"><div class=\"t m0 x12 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen France, S.A.R.L. </div></div><div class=\"c w16 h37 gs280\"><div class=\"t m0 x2f h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">160<span class=\"ls0\"> </span></div></div><div class=\"c w152 h37 gs281\"><div class=\"t m0 x25 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16 h37 gs282\"><div class=\"t m0 x74 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">160<span class=\"ls0\"> </span></div></div><div class=\"c w151 h37 gs283\"><div class=\"t m0 x12 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Andina, S.A.S. </div></div><div class=\"c w16 h37 gs284\"><div class=\"t m0 x25 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w152 h37 gs285\"><div class=\"t m0 x110 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">54<span class=\"ls0\"> </span></div></div><div class=\"c w16 h37 gs286\"><div class=\"t m0 x2b h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">54<span class=\"ls0\"> </span></div></div><div class=\"c w151 ha5 gs287\"><div class=\"t m0 x12 h25 y71a ff3 fs0 fc0 sc0 ls0 ws0\">Coffetek, Ltd. </div></div><div class=\"c w16 ha5 gs288\"><div class=\"t m0 x25 h25 y71a ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w152 ha5 gs289\"><div class=\"t m0 x110 h25 y71a ff3 fs0 fc0 sc0 ls11 ws0\">48<span class=\"ls0\"> </span></div></div><div class=\"c w16 ha5 gs28a\"><div class=\"t m0 x2b h25 y71a ff3 fs0 fc0 sc0 ls11 ws0\">48<span class=\"ls0\"> </span></div></div><div class=\"c w151 h98 gs28b\"><div class=\"t m0 x12 h25 y455 ff3 fs0 fc0 sc0 ls0 ws0\">Coges Espa\u00f1a Medios  </div><div class=\"t m0 x12 h25 yb9 ff3 fs0 fc0 sc0 ls16 ws0\">   <span class=\"ls0\">de Pago, S.L. </span></div></div><div class=\"c w16 h98 gs28c\"><div class=\"t m0 x25 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w152 h98 gs28d\"><div class=\"t m0 x86 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">6 </div></div><div class=\"c w16 h98 gs28e\"><div class=\"t m0 x1f h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">6 </div></div><div class=\"c w151 h84 gs28f\"><div class=\"t m0 x12 h25 y30b ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Comercial Deutschland, </div><div class=\"t m0 x12 h25 y4c ff3 fs0 fc0 sc0 ls16 ws0\">   <span class=\"ls0\">GmbH </span></div></div><div class=\"c w16 h84 gs290\"><div class=\"t m0 x25 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w152 h84 gs291\"><div class=\"t m0 x110 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">28<span class=\"ls0\"> </span></div></div><div class=\"c w16 h84 gs292\"><div class=\"t m0 x2b h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">28<span class=\"ls0\"> </span></div></div><div class=\"c w151 h37 gs293\"><div class=\"t m0 x12 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Colombia, S.A.S. </div></div><div class=\"c w16 h37 gs294\"><div class=\"t m0 x25 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w152 h37 gs295\"><div class=\"t m0 x110 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c w16 h37 gs296\"><div class=\"t m0 x2b h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c w151 h37 gs297\"><div class=\"t m0 x12 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Subgrupo Primion </div></div><div class=\"c w16 h37 gs298\"><div class=\"t m0 x25 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w152 h37 gs299\"><div class=\"t m0 x110 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">26<span class=\"ls0\"> </span></div></div><div class=\"c w16 h37 gs29a\"><div class=\"t m0 x2b h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">26<span class=\"ls0\"> </span></div></div><div class=\"c w151 h37 gs29b\"><div class=\"t m0 x12 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Ascaso Factory, S.L.U. </div></div><div class=\"c w16 h37 gs29c\"><div class=\"t m0 x110 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">94<span class=\"ls0\"> </span></div></div><div class=\"c w152 h37 gs29d\"><div class=\"t m0 x110 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c w16 h37 gs29e\"><div class=\"t m0 x74 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">104<span class=\"ls0\"> </span></div></div><div class=\"c w151 h84 gs29f\"><div class=\"t m0 x12 h25 y30b ff3 fs0 fc0 sc0 ls0 ws0\">Ajustes de consolidaci\u00f3n-  </div><div class=\"t m0 x59 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Otros </div></div><div class=\"c w16 h84 gs2a0\"><div class=\"t m0 x2e h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">171</span>) </div></div><div class=\"c w152 h84 gs2a1\"><div class=\"t m0 x2f h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">682<span class=\"ls0\"> </span></div></div><div class=\"c w16 h84 gs2a2\"><div class=\"t m0 x74 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">511<span class=\"ls0\"> </span></div></div><div class=\"c w153 h37 gs2a3\"><div class=\"t m0 x12 h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w16 h37 gs2a4\"><div class=\"t m0 x35 h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">1.639 </div></div><div class=\"c w152 h37 gs2a5\"><div class=\"t m0 x35 h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">1.872 </div></div><div class=\"c w16 h37 gs2a6\"><div class=\"t m0 x24 h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">3.511 </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  que <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>dan  las <span class=\"_ _d\"> </span>condiciones <span class=\"_ _8\"> </span>y<span class=\"_ _1\"></span>  cir<span class=\"_ _0\"></span>cunstancias<span class=\"_ _b\"></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 2025 pendientes de aplicar tendr\u00e1 lugar en los pr\u00f3ximos a\u00f1os.  Conforme <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>legis<span class=\"_ _1\"></span>laci\u00f3n <span class=\"_ _a\"></span>fiscal <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>vigor, <span class=\"_ _a\"></span>respecto <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>Azkoyen, <span class=\"_ _a\"></span>S.A., <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>estima <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>totalidad <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>impo<span class=\"_ _1\"></span>rte activado estar\u00e1 totalmente compensando para 2028. El Grupo, al<span class=\"_ _1\"></span> 31 <span class=\"_ _1\"></span>de diciembre de 20<span class=\"_ _1\"></span>25, tiene <span class=\"_ _1\"></span>registradas provisio<span class=\"_ _1\"></span>nes <span class=\"ls11\">por</span> este concepto <span class=\"_ _1\"></span>en el balance <span class=\"_ _1\"></span>de situaci\u00f3n consolidado adjunto p<span class=\"_ _b\"></span>or importe <span class=\"ls11\">de <span class=\"_ _b\"></span>30<span class=\"ls0\"> miles <span class=\"_ _b\"></span>de euros <span class=\"ffa\">en <span class=\"_ _b\"></span>el ep\u00edgrafe \u201c<span class=\"ff3\">Pr<span class=\"_ _0\"></span>ovisiones no <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>orrientes<span class=\"ffa ls14\">\u201d </span><span class=\"ls11\">37</span> <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>euros </span></span></span></span>al <span class=\"_ _a\"></span><span class=\"ls0\">31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2024). <span class=\"_ _7\"></span>A <span class=\"_ _7\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>2025, <span class=\"_ _7\"></span>no <span class=\"_ _a\"></span>existe <span class=\"_ _7\"></span>provisi\u00f3n <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _a\"></span>este <span class=\"_ _7\"></span>concepto <span class=\"_ _6\"></span>en <span class=\"_ _a\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ep\u00edgrafe </span>\u201cProvisiones corrientes\u201d (<span class=\"ff3\">2 miles de euros al 31 de diciembre de 2024<span class=\"_ _1\"></span><span class=\"ls1b\">) </span>(Notas 3.l y 14)</span><span class=\"ff3\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-432": {
   "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=\"_ _1\"></span> <span class=\"_ _7\"></span>ejercicios <span class=\"_ _7\"></span>2025 <span class=\"_ _7\"></span><span class=\"ls18\">y <span class=\"_ _6\"></span><span class=\"ls11\">20</span></span>24 <span class=\"_ _7\"></span><span class=\"ls19\">es</span> <span class=\"_ _6\"></span>el siguiente: Miles de euros 31.12.2025 31.12.2024 Coges, S.p.A. 35.658 35.658 Coffetek, Ltd.  5.375 5.657 Subgrupo Primion  9.043 9.043 Ascaso Factory, S.L.U. 4.640 7.507 SIA Vendon  6.347 6.347 Total 61.<span class=\"ls0\">063 </span>64.212 Las <span class=\"_ _b\"></span>unidades <span class=\"_ _b\"></span>generadoras <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>orrespondientes <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>fondos <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>co<span class=\"_ _1\"></span>mercio <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>corresponden <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>propia<span class=\"_ _b\"></span>s sociedades legales o subgrupos. La <span class=\"_ _a\"></span>reducci\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ondo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>comercio <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>Coffetek, <span class=\"_ _a\"></span>Ltd. <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>debe <span class=\"_ _a\"></span>al <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ovimiento <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>diferencias <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>conversi\u00f3n producido por la depreciaci\u00f3n de la libra esterlina respecto al euro (v\u00e9ase Nota 13.<span class=\"ls11\">10</span>). El fondo de comercio correspondiente al Subgrupo Primion, tiene el siguiente<span class=\"_ _0\"></span> detalle por sociedades participadas<span class=\"_ _0\"></span> al <span class=\"ls0\">31 de diciembre de 2025 <span class=\"ls18\">y </span></span>20<span class=\"ls0\">24 (en <span class=\"_ _0\"></span>miles de euros): </span>31.12.2025 31.12.2024 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=\"_ _2a\"> </span>Coges, S.p.A. El <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>recuperable <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>unidad <span class=\"_ _b\"></span>generadora <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo (UGE) <span class=\"_ _c\"></span>asocia<span class=\"_ _1\"></span>da <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>fondo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>comercio <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Coges, <span class=\"_ _b\"></span>S.p.A<span class=\"ls13\">. </span>(sociedad i<span class=\"_ _0\"></span>taliana qu<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>viene <span class=\"_ _b\"></span>obten<span class=\"_ _1\"></span>iendo <span class=\"_ _b\"></span>beneficios desde <span class=\"_ _b\"></span>su fecha <span class=\"_ _b\"></span>de adquisici<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _1\"></span> y <span class=\"_ _b\"></span>que se <span class=\"_ _b\"></span>integ<span class=\"_ _1\"></span>ra <span class=\"_ _b\"></span>en el <span class=\"_ _b\"></span>segmento 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=\"_ _1\"></span> <span class=\"_ _a\"></span>sido <span class=\"_ _7\"></span>evaluado <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>referencia <span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>valor <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></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=\"_ _a\"></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=\"_ _b\"></span>e<span class=\"_ _1\"></span>sentan  las<span class=\"_ _0\"></span>  mejores <span class=\"_ _d\"> </span>estimaciones, 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 del <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>jercicio 2<span class=\"_ _b\"></span>0<span class=\"_ _1\"></span>25, la tasa <span class=\"_ _b\"></span>de descuento antes de i<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>puestos utilizada a efectos de<span class=\"_ _0\"></span> este te<span class=\"_ _0\"></span>st de deterioro es del 12,4% (1<span class=\"ls11\">2,</span>5% en el ejercicio 2024). 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=\"_ _a\"></span>pa<span class=\"_ _1\"></span>go <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>2025 <span class=\"_ _7\"></span>ha <span class=\"_ _a\"></span>disminuido<span class=\"_ _1\"></span> <span class=\"_ _a\"></span><span class=\"ls19\">un </span>6,9%. 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>2025 <span class=\"_ _9\"> </span>ha <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>5,8 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>illones <span class=\"_ _6\"></span>de <span class=\"_ _6\"> </span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _6\"> </span>(6,2 millones de euros en 2024<span class=\"ls14\">).</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=\"_ _b\"></span> Hist\u00f3ricamente, <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ifra d<span class=\"_ _b\"></span>e negocios <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>UGE Coges <span class=\"_ _b\"></span>se ha <span class=\"_ _b\"></span>visto a<span class=\"_ _b\"></span>fe<span class=\"_ _1\"></span>ctada <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>egativamente <span class=\"_ _b\"></span>en entornos <span class=\"_ _b\"></span>de PIB <span class=\"_ _b\"></span>real negativo y positivamente en el caso contrario.<span class=\"_ _2a\"> </span>La <span class=\"_ _a\"></span>previsi\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>PIB <span class=\"_ _a\"></span>real <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>Italia <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _a\"></span>su <span class=\"_ _1\"></span>Banco <span class=\"_ _a\"></span>Central <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nero <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2026 <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>igual <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span><span class=\"ls11\">0,</span>6% <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>2025<span class=\"_ _1\"></span><span class=\"ls16\">, <span class=\"_ _1\"></span></span>0,6% <span class=\"_ _a\"></span>en 202<span class=\"ls0\">6<span class=\"ls16\">, </span></span>0,<span class=\"ls0\">8% en 2027 y 0,9% en 2028.<span class=\"_ _2a\"> </span></span>Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios en<span class=\"_ _1\"></span> los precios de <span class=\"_ _7\"></span>venta <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>volumen, <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>lanes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informa<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _8\"> </span>referente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>resultados <span class=\"_ _8\"> </span>de explotaci\u00f3n previstos en el an\u00e1lisis del test de deterioro en 2<span class=\"_ _0\"></span>02<span class=\"_ _1\"></span>5 de la UGE Coges es la siguiente: 202<span class=\"ls0\">6 </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>2030<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 7,9% 7<span class=\"ls16\">,8</span>% 8<span class=\"ls16\">,9</span>% 8,5% 7,9% Resultado de explotaci\u00f3n en miles euros (*)  5.630 6.273 7.122 8.000 8.775 Resultado de explotaci\u00f3n en % sobre INCN (*)  27,8% 28,8% 30,0% 3<span class=\"ls11\">1,</span>0% 3<span class=\"ls11\">1,</span>6% (*)  <span class=\"_ _20\"> </span>El porcenta<span class=\"_ _0\"></span>je de con<span class=\"_ _b\"></span>sumo de mate<span class=\"_ _0\"></span>riales entre <span class=\"_ _b\"></span>I<span class=\"_ _1\"></span>NCN -ante<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> de ing<span class=\"_ _0\"></span>resos por <span class=\"_ _0\"></span>licencias- se <span class=\"_ _b\"></span>mantiene b\u00e1sicamen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e estable. <span class=\"_ _b\"></span>Respecto a<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>agregado d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>otros gasto<span class=\"_ _b\"></span>s de <span class=\"_ _b\"></span>fabricaci\u00f3n <span class=\"_ _b\"></span>y otros <span class=\"_ _b\"></span>gastos <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>explotaci\u00f3n, <span class=\"_ _b\"></span>el cre<span class=\"_ _b\"></span>cim<span class=\"_ _1\"></span>iento <span class=\"_ _b\"></span>anual promedio del period<span class=\"_ _b\"></span>o plurianual es del 7,5<span class=\"ls1d\">%.</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=\"_ _b\"></span>s<span class=\"_ _1\"></span>timaci\u00f3n del<span class=\"_ _b\"></span> valor residual, tra<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> la r<span class=\"_ _b\"></span>eflexi<span class=\"_ _1\"></span>\u00f3n r<span class=\"_ _b\"></span>ea<span class=\"_ _1\"></span>lizada, se<span class=\"_ _0\"></span> ha <span class=\"_ _0\"></span>considerado un<span class=\"_ _b\"></span> flujo medio sostenible <span class=\"_ _b\"></span>y una tasa de crecimiento prevista de 0,83% (al igual que en el ejercicio 2024<span class=\"ls14\">).</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>2025 <span class=\"_ _8\"> </span><span class=\"ffa\">de <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>inversi\u00f3n <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>Coges, <span class=\"_ _9\"> </span>S.p.A. <span class=\"_ _9\"> </span>se <span class=\"_ _8\"> </span>ha <span class=\"_ _9\"> </span>realizado <span class=\"_ _8\"> </span>\u201cpre <span class=\"_ _9\"> </span>NIIF <span class=\"_ _9\"> </span>1<span class=\"_ _1\"></span>6\u201d: <span class=\"_ _9\"> </span>(i) </span>considerando <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>menor <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>caja <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la empresa y, por tanto, (ii) excluyendo los pa<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ivos 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=\"_ _2a\"> </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=\"_ _b\"></span>e<span class=\"_ _1\"></span> hasta un 1<span class=\"_ _b\"></span>0<span class=\"_ _1\"></span>% en la cifra de negocios en<span class=\"_ _0\"></span> todos <span class=\"_ _0\"></span>y cada u<span class=\"_ _b\"></span>no<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os ejer<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>icios proyectados) n<span class=\"_ _0\"></span>o conllevan t<span class=\"_ _b\"></span>ampoco la necesidad de <span class=\"_ _b\"></span>registro de 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>4<span class=\"_ _1\"></span>0.156 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros, <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>n incluir 1.857 miles de euros de activos por derecho de uso. La <span class=\"_ _0\"></span><span class=\"ls0\">UGE <span class=\"_ _b\"></span>Cog<span class=\"_ _1\"></span>es ha <span class=\"_ _b\"></span>obtenido be<span class=\"_ _b\"></span>ne<span class=\"_ _1\"></span>ficios tod<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>\u00f1os <span class=\"_ _0\"></span>desde <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u adqui<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ici\u00f3n <span class=\"_ _0\"></span>en 2<span class=\"_ _0\"></span>005 <span class=\"_ _0\"></span>y ha <span class=\"_ _b\"></span>repartido dividend<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span><span class=\"ls19\">n </span></span>regularidad (entre 2006 y 2025 un importe agregado de 75<span class=\"ls13\">,4<span class=\"_ _1\"></span></span> <span class=\"ls1e\">mi</span>llones de euros<span class=\"ls14\">).<span class=\"_ _2a\"> </span></span>Por <span class=\"_ _1\"></span>todo <span class=\"_ _1\"></span>ello, <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>resultado de <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>an\u00e1lisis <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>Adminis<span class=\"_ _1\"></span>tradores <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>consideran <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>al 31 de <span class=\"_ _b\"></span>diciemb<span class=\"_ _1\"></span>re <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pone <span class=\"_ _b\"></span>de manifiesto <span class=\"_ _c\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>necesidad <span class=\"_ _b\"></span>de rea<span class=\"_ _0\"></span>lizar <span class=\"_ _b\"></span>correcci\u00f3n <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alorativa <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>terioro <span class=\"_ _b\"></span>alguna.<span class=\"_ _2a\"> </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=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Direcci\u00f3n) <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>rep<span class=\"_ _1\"></span>resentan <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>mejores <span class=\"_ _b\"></span>estimaciones, <span class=\"_ _b\"></span>cubriendo <span class=\"_ _b\"></span>un p<span class=\"_ _b\"></span>er\u00edodo de <span class=\"_ _c\"></span>5<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>a\u00f1os <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alor residual <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>renta <span class=\"_ _1\"></span>perpetua<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>explica <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontinuaci\u00f3n<span class=\"ls13\">. <span class=\"_ _a\"></span></span>Al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>25, <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> de deterioro es del 13,4% <span class=\"_ _0\"></span>(13,5<span class=\"ls1f\">% </span>e<span class=\"_ _1\"></span>n el ejercicio<span class=\"_ _b\"></span> 20<span class=\"ls0\">24).  </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=\"ls14\">) </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>69 <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 cifra de negocios de UGE Coffetek en libras esterlinas en el ejercicio 202<span class=\"_ _1\"></span>5 <span class=\"ls11\">ha </span>aumentado un 0,9%. 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=\"_ _6\"> </span>impuestos <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>2025 <span class=\"_ _9\"> </span>ha <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>2,4 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>illones <span class=\"_ _6\"></span>de <span class=\"_ _6\"> </span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _6\"> </span>(2,0 millones <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>4). <span class=\"_ _a\"></span>Adic<span class=\"_ _1\"></span>ionalmente, <span class=\"_ _a\"></span><span class=\"ls12\">la</span> <span class=\"_ _7\"></span>Sociedad <span class=\"_ _7\"></span>dependiente <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _a\"></span>Ve<span class=\"_ _1\"></span>nding <span class=\"_ _a\"></span>&amp; <span class=\"_ _7\"></span>Payment <span class=\"_ _7\"></span>Solutions, S.L.U. <span class=\"_ _7\"></span>ha <span class=\"_ _6\"></span>obtenido <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>2025<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>margen <span class=\"_ _7\"></span>b<span class=\"_ _1\"></span>ruto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span><span class=\"ls11\">1,</span>1 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>ventas <span class=\"_ _7\"></span>internas <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omponentes <span class=\"_ _a\"></span>y subconjuntos a UGE Coffetek (<span class=\"ls11\">1,</span>3 millones de euros en 2024 y 1,2 millones en 2023). Seg\u00fan el Banco d<span class=\"_ _1\"></span>e Inglaterra en febrero de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>6, su previsi\u00f3n del PIB <span class=\"_ _1\"></span>real para Reino Unido <span class=\"_ _1\"></span>era igual a <span class=\"_ _1\"></span>0,9% en 202<span class=\"ls0\">6<span class=\"ls16\">, </span></span>1,<span class=\"ls0\">5% en 2027 <span class=\"ls18\">y <span class=\"_ _0\"></span><span class=\"ls11\">1,<span class=\"ls0\">9% en 2028<span class=\"ls16\">. </span> </span></span></span></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=\"_ _b\"></span>a <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>productos <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>caf\u00e9 profesional y de vending.<span class=\"_ _2a\"> </span>Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios en<span class=\"_ _1\"></span> los precios de <span class=\"_ _7\"></span>venta <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>olumen <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>expectativas <span class=\"_ _7\"></span>futuras <span class=\"_ _7\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>planes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informac<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _8\"> </span>referente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>resultados <span class=\"_ _8\"> </span>de explotaci\u00f3n <span class=\"_ _7\"></span>previstos <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>an\u00e1lisis <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>test <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>terioro <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>202<span class=\"_ _a\"></span>5 <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>UGE <span class=\"_ _7\"></span>Coffetek, <span class=\"_ _7\"></span>con <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>mode<span class=\"_ _1\"></span>rado <span class=\"_ _a\"></span>factor corrector <span class=\"_ _7\"></span>decreciente <span class=\"_ _7\"></span>exclusivamente <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>efectos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>test <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>plane<span class=\"_ _1\"></span>s <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>negocio <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>citada <span class=\"_ _7\"></span>UGE, <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>la siguiente:<span class=\"_ _2a\"> </span>31<span class=\"ls0\"> </span>202<span class=\"ls0\">6 </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>2030<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 5,5% 3,<span class=\"ls0\">6% </span>3,<span class=\"ls0\">0% </span>3,8% 3,<span class=\"ls0\">3% </span>Resultado de explotaci\u00f3n en miles euros (*)  2.615 2.709 2.823 2.999 3.135 Resultado de explotaci\u00f3n en % sobre INCN (*)  11,8% 11,8% 11,9% 12,2% 12,3% (*) <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=\"_ _b\"></span> <span class=\"_ _a\"></span>de f<span class=\"_ _1\"></span>abricaci\u00f3n<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>otros <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>recurren<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>de explotaci\u00f3n (incluyendo <span class=\"_ _1\"></span>gastos de <span class=\"_ _1\"></span>investigaci\u00f3n y desarrollo), el<span class=\"_ _0\"></span> crecimiento anua<span class=\"_ _b\"></span>l promedio del periodo plurianual es<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>del 4,3<span class=\"ls1d\">%.<span class=\"_ _b\"></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=\"ls20\">El</span> <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>neto <span class=\"_ _a\"></span>contable <span class=\"_ _7\"></span>del 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>5 <span class=\"_ _a\"></span>es <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span><span class=\"ls11\">1,</span>5 <span class=\"_ _a\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>euros. <span class=\"_ _7\"></span>El <span class=\"_ _a\"></span>resto<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _7\"></span>netos <span class=\"_ _a\"></span>es <span class=\"_ _7\"></span>el circulante  o<span class=\"_ _1\"></span>perativo.  L<span class=\"_ _1\"></span>as  inversiones <span class=\"_ _11\"> </span>para <span class=\"_ _11\"> </span>el  periodo <span class=\"_ _11\"> </span>proyectada  ser\u00e1n <span class=\"_ _11\"> </span>similares <span class=\"_ _11\"> </span>a  las <span class=\"_ _11\"> </span>amortizaciones. <span class=\"_ _f\"> </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=\"_ _b\"></span>s<span class=\"_ _1\"></span>timaci\u00f3n del<span class=\"_ _b\"></span> valor residual, tra<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> la r<span class=\"_ _b\"></span>eflexi<span class=\"_ _1\"></span>\u00f3n r<span class=\"_ _b\"></span>ea<span class=\"_ _1\"></span>lizada, se<span class=\"_ _0\"></span> ha <span class=\"_ _0\"></span>considerado un<span class=\"_ _b\"></span> flujo medio sostenible <span class=\"_ _b\"></span>y una tasa de crecimiento prevista de 1% (al igual que en el ejercicio 2024<span class=\"ls14\">).</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>025 <span class=\"_ _8\"> </span><span class=\"ffa\">de <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>inversi\u00f3n <span class=\"_ _8\"> </span>en <span class=\"_ _9\"> </span>Coffe<span class=\"_ _1\"></span>tek, <span class=\"_ _9\"> </span>Ltd<span class=\"_ _1\"></span>. <span class=\"_ _9\"> </span>se <span class=\"_ _8\"> </span>ha <span class=\"_ _8\"> </span>realizado <span class=\"_ _9\"> </span>\u201cpre<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>NIIF <span class=\"_ _8\"> </span>16\u201d: <span class=\"_ _8\"> </span>(i) </span>considerando <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>menor <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>caja <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la empresa y, por tanto, (ii) excluyendo los pa<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ivos por arrendamiento seg\u00fan NIIF 16 de la deuda financiera neta. El valor recuperable de los recursos propios es igual al valor d<span class=\"_ _0\"></span>e la empresa menos su deuda financiera neta.  <span class=\"_ _1\"></span> Desde una perspectiva de an\u00e1lisis de sensibilidad, varia<span class=\"_ _0\"></span>ciones de un 10% en la tasa de<span class=\"_ _0\"></span> descuento y/o en el valor<span class=\"_ _0\"></span> residual <span class=\"_ _9\"> </span>proyectado <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>conlle<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>an <span class=\"_ _9\"> </span>la <span class=\"_ _6\"> </span>n<span class=\"_ _1\"></span>ecesidad <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>registro<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>deterioro <span class=\"_ _9\"> </span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>guno. <span class=\"_ _9\"> </span>Otros <span class=\"_ _9\"> </span>es<span class=\"_ _0\"></span>cenarios <span class=\"_ _9\"> </span>alternativos razonablemente posible<span class=\"_ _0\"></span>s de <span class=\"_ _b\"></span>cifra de negocios <span class=\"_ _b\"></span>(con variaciones <span class=\"_ _b\"></span>ne<span class=\"_ _1\"></span>gativas <span class=\"_ _b\"></span>de hasta un <span class=\"_ _b\"></span>10% en <span class=\"_ _b\"></span>la cifra d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> neg<span class=\"_ _0\"></span>ocios 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=\"_ _1\"></span>El <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>recuperar <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ibros co<span class=\"_ _1\"></span>nsolidados asc<span class=\"_ _1\"></span>iende <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>12.729 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>uros<span class=\"ls13\">, <span class=\"_ _1\"></span></span>sin <span class=\"_ _1\"></span>incluir <span class=\"_ _1\"></span><span class=\"ls11\">870</span> <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de 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>c<span class=\"_ _1\"></span>onsideran <span class=\"_ _7\"></span><span class=\"ls11\">que <span class=\"_ _6\"></span></span>la evoluci\u00f3n <span class=\"_ _1\"></span>previsible d<span class=\"_ _1\"></span>e la <span class=\"_ _1\"></span>actividad p<span class=\"_ _1\"></span>ermitir\u00e1 cumplir <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>sus prev<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>siones <span class=\"_ _1\"></span>para los <span class=\"_ _1\"></span>pr\u00f3ximos a\u00f1<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span><span class=\"ls18\">y <span class=\"ls11\">que <span class=\"_ _1\"></span></span></span>por <span class=\"_ _1\"></span>tanto no existe deterioro alguno al 31 de diciembre de 2025. 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>5 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 fu<span class=\"_ _1\"></span>nci\u00f3n del <span class=\"_ _1\"></span>comportamiento d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>las principales variables en <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5 respecto <span class=\"_ _b\"></span>de las estimaciones r<span class=\"_ _b\"></span>ea<span class=\"_ _1\"></span>lizadas para <span class=\"_ _b\"></span>dicho ejercicio en 2024 y las prevista<span class=\"_ _0\"></span>s respecto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>actividad <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>resultados <span class=\"_ _1\"></span>futuros <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mpacto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>futuros, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ubriendo <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>periodo de <span class=\"_ _a\"></span>5 <span class=\"_ _1\"></span>a\u00f1os. <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lor <span class=\"_ _1\"></span>residual <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>ha <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>una <span class=\"_ _1\"></span>renta <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>rpetua s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>explica <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontinuaci\u00f3n. <span class=\"_ _1\"></span>Al <span class=\"_ _1\"></span>cierre del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span><span class=\"ls11\">202</span>5, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>tasa <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>descuento <span class=\"_ _a\"></span>antes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>impuestos <span class=\"_ _a\"></span>utilizada <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>efectos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>este <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 14,9% (14,2% en el ejercicio 2024<span class=\"ls14\">).</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>10,4% <span class=\"_ _6\"> </span>respecto <span class=\"_ _6\"> </span>al <span class=\"_ _6\"> </span>ejercic<span class=\"_ _1\"></span>io <span class=\"_ _7\"></span>anterior. <span class=\"_ _9\"> </span>Asimismo, <span class=\"_ _7\"></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>5 <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>cartera <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>pedidos, <span class=\"_ _7\"></span>incluyendo <span class=\"_ _a\"></span>proyectos <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>contratos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>mantenimiento, <span class=\"_ _a\"></span>asciende <span class=\"_ _7\"></span>a <span class=\"_ _6\"> </span>46,6 millones de euros, un 8,0<span class=\"ls21\">% </span>inferior 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 6,0 millones de euros en 2025 (7,5 millones de euros en 2024).  Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios <span class=\"_ _a\"></span>en l<span class=\"_ _1\"></span>os precios de <span class=\"_ _7\"></span>venta <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>volumen, <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>lanes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informaci\u00f3n <span class=\"_ _8\"> </span>re<span class=\"_ _1\"></span>ferente <span class=\"_ _9\"> </span>a <span class=\"_ _d\"> </span>las <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>resultados<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>de explotaci\u00f3n previstos en el an\u00e1lisis del test de deterioro en 2025 del Subgrupo Primion es la siguiente:  202<span class=\"ls0\">6 </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>2030<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 8,1% 12<span class=\"ls0\">,5% </span>11,1% 11,<span class=\"ls0\">1% </span>9,2% Resultado de explotaci\u00f3n en miles euros (*)  6.471 8.275 11.883 15.709 18.501 Resultado de explotaci\u00f3n en % sobre INCN (*)  8,1% 9,2% 11,<span class=\"ls0\">9% </span>14,1% 15,<span class=\"ls0\">3% </span>(*) <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>general. <span class=\"_ _a\"></span>Respecto <span class=\"_ _a\"></span>al agregado <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ot<span class=\"_ _1\"></span>ros <span class=\"_ _b\"></span>gas<span class=\"_ _1\"></span>tos <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>fabricaci\u00f3n <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>otros <span class=\"_ _b\"></span>gast<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ex<span class=\"_ _1\"></span>plotaci\u00f3n, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>recimiento <span class=\"_ _b\"></span>anual promedio <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>periodo plurianual es del<span class=\"_ _0\"></span> 5,9<span class=\"ls1d\">%.</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=\"_ _b\"></span>aj<span class=\"_ _1\"></span>os <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 <span class=\"_ _1\"></span>material, necesarios <span class=\"_ _1\"></span>para modernizar la te<span class=\"_ _1\"></span>cnolog\u00eda de los <span class=\"_ _1\"></span>productos y <span class=\"_ _1\"></span>sistemas<span class=\"_ _0\"></span> actuales, <span class=\"_ _b\"></span>junto <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>otros <span class=\"_ _0\"></span>objetivos <span class=\"_ _b\"></span>perseguidos. <span class=\"_ _b\"></span>A <span class=\"_ _b\"></span>efectos <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>test, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>recimiento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>ventas <span class=\"_ _b\"></span>conlleva <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>inversi\u00f3n en capital circulante similar hasta en tanto se alcanza una actividad estable. Para la e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>timaci\u00f3n del<span class=\"_ _b\"></span> valor residual, tra<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> la r<span class=\"_ _b\"></span>eflexi<span class=\"_ _1\"></span>\u00f3n r<span class=\"_ _b\"></span>ea<span class=\"_ _1\"></span>lizada, se<span class=\"_ _0\"></span> ha <span class=\"_ _0\"></span>considerado un<span class=\"_ _b\"></span> flujo medio sostenible <span class=\"_ _b\"></span>y una tasa de crecimiento prevista de 1% (al igual que en el ejercicio 2024).  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=\"_ _a\"></span>2025 <span class=\"_ _1\"></span><span class=\"ffa\">de <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>inversi\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Primion <span class=\"_ _1\"></span>Technology, <span class=\"_ _a\"></span>GmbH se <span class=\"_ _a\"></span>ha <span class=\"_ _1\"></span>realizado <span class=\"_ _1\"></span>\u201cpre <span class=\"_ _a\"></span>NII<span class=\"_ _b\"></span>F </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=\"_ _b\"></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=\"_ _b\"></span>de los <span class=\"_ _b\"></span>recursos propios <span class=\"_ _b\"></span>es igual <span class=\"_ _b\"></span>al valor <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>empresa menos <span class=\"_ _b\"></span>su deuda <span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>nanciera <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=\"_ _b\"></span>v<span class=\"_ _1\"></span>an <span class=\"_ _9\"> </span>la <span class=\"_ _6\"> </span>n<span class=\"_ _1\"></span>ecesidad <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>registro<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>deterioro <span class=\"_ _9\"> </span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>guno. <span class=\"_ _9\"> </span>Otros <span class=\"_ _9\"> </span>es<span class=\"_ _0\"></span>cenarios <span class=\"_ _9\"> </span>alternativos razonablemente posible<span class=\"_ _0\"></span>s de <span class=\"_ _b\"></span>cifra de negocios <span class=\"_ _b\"></span>(con variaciones <span class=\"_ _b\"></span>ne<span class=\"_ _1\"></span>gativas <span class=\"_ _b\"></span>de hasta un <span class=\"_ _b\"></span>10% en <span class=\"_ _b\"></span>la cifra d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> neg<span class=\"_ _0\"></span>ocios 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=\"_ _7\"></span>conllevan <span class=\"_ _a\"></span>tampoco <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>necesidad <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>registro <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deterioro alguno. <span class=\"_ _9\"> </span>S<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"> </span>considerar <span class=\"_ _9\"> </span>2.813 <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>por <span class=\"_ _9\"> </span>derecho <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>u<span class=\"_ _0\"></span>so, <span class=\"_ _6\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>a <span class=\"_ _9\"> </span>recuperar <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>libros consolidados asciende a 31.438 miles de euros. 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 d<span class=\"_ _1\"></span>e diciembre de <span class=\"_ _b\"></span>2025 <span class=\"_ _c\"></span><span class=\"ls11\">no <span class=\"_ _b\"></span><span class=\"ls0\">se <span class=\"_ _b\"></span>pone <span class=\"_ _c\"></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=\"_ _c\"></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=\"_ _b\"></span>al <span class=\"_ _b\"></span>registrado </span></span>en 2010 por importe <span class=\"ls11\">de</span> 3.600 miles de euros. Ascaso Factory, S.L.U.<span class=\"ff3\"> </span>Ascaso Factory, <span class=\"_ _b\"></span>S.L.U. (que s<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> integra <span class=\"_ _b\"></span>en el <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span>gmento <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"ff1\">Coffee <span class=\"_ _0\"></span>&amp; Vending <span class=\"_ _b\"></span>Systems<span class=\"ff3\">) est\u00e1 domic<span class=\"_ _0\"></span>iliada 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>54 <span class=\"_ _8\"> </span>empleados. <span class=\"_ _9\"> </span>Su <span class=\"_ _8\"> </span>actividad <span class=\"_ _9\"> </span>incluye <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>dise\u00f1<span class=\"_ _1\"></span>o, <span class=\"_ _9\"> </span>fabricaci\u00f3n <span class=\"_ _9\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </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 <span class=\"_ _1\"></span>de negocios de <span class=\"_ _1\"></span>la UGE Asc<span class=\"_ _1\"></span>aso Factory S.L.U<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>en el e<span class=\"_ _1\"></span>jercicio 2025<span class=\"_ _1\"></span> ha ascendido <span class=\"_ _1\"></span>a 8.499 miles <span class=\"_ _1\"></span>de euros, (un 19,2% inf<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>rior a l<span class=\"_ _b\"></span>a registrada en el<span class=\"_ _b\"></span> ejercicio 2024<span class=\"_ _1\"></span>) y <span class=\"_ _b\"></span>un beneficio negativo en <span class=\"_ _b\"></span>consolidaci\u00f3<span class=\"_ _1\"></span>n ant<span class=\"_ _0\"></span>es de <span class=\"_ _b\"></span>in<span class=\"_ _1\"></span>tereses<span class=\"_ _0\"></span> e impuestos 0,1 millones de euros motivado fundamentalmente por la disminuci\u00f3n de <span class=\"_ _0\"></span>las ventas.<span class=\"_ _1\"></span> Como <span class=\"_ _6\"> </span>consecuencia <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"> </span>evoluci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span>s <span class=\"_ _6\"> </span>operaciones <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>es<span class=\"_ _1\"></span>ta <span class=\"_ _6\"> </span>sociedad <span class=\"_ _9\"> </span>de<span class=\"_ _0\"></span>pendiente <span class=\"_ _6\"> </span>desde <span class=\"_ _9\"> </span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>s<span class=\"_ _0\"></span>u compra s<span class=\"_ _1\"></span>e han c<span class=\"_ _1\"></span>onsiderado <span class=\"_ _1\"></span>unas proyecciones a<span class=\"_ _1\"></span>cordes al<span class=\"_ _1\"></span> contexto <span class=\"_ _1\"></span>de incertidumbre ac<span class=\"_ _1\"></span>tual. En es<span class=\"_ _1\"></span>te sentido, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as hip\u00f3tesis relacionadas con las ventas y resultados de e<span class=\"_ _1\"></span>xplotaci\u00f3n de la UGE Ascaso son <span class=\"ls22\">la</span>s siguientes: 202<span class=\"ls0\">6 </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>2030<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 47,9% 10,0% 10<span class=\"ls16\">,1</span>% 10,0% 10<span class=\"ls0\">,4% </span>Resultado de explotaci\u00f3n en miles euros (*)  1.087 1.587 1.974 2.351 2.795 Resultado de explotaci\u00f3n en % sobre INCN (*)  8,6% 11,5% 13,0% 14,0% 15,1% (*)  <span class=\"_ _20\"> </span>El porcenta<span class=\"_ _0\"></span>je de con<span class=\"_ _b\"></span>sumo de mate<span class=\"_ _0\"></span>riales entre <span class=\"_ _b\"></span>I<span class=\"_ _1\"></span>NCN -ante<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> de ing<span class=\"_ _0\"></span>resos por <span class=\"_ _0\"></span>licencias- se <span class=\"_ _b\"></span>mantiene b\u00e1sicamen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e estable. <span class=\"_ _b\"></span>Respecto a<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>agregado d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>otros gasto<span class=\"_ _b\"></span>s de <span class=\"_ _b\"></span>fabricaci\u00f3n <span class=\"_ _b\"></span>y otros <span class=\"_ _b\"></span>gastos <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>explotaci\u00f3n, <span class=\"_ _b\"></span>el cre<span class=\"_ _b\"></span>cim<span class=\"_ _1\"></span>iento <span class=\"_ _b\"></span>anual promedio del period<span class=\"_ _b\"></span>o plurianual es del 7,9<span class=\"ls1d\">%.</span> Con <span class=\"_ _1\"></span>car\u00e1cter <span class=\"_ _1\"></span>general<span class=\"_ _1\"></span>, l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>inversiones <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>periodo <span class=\"_ _1\"></span>proyectado <span class=\"_ _a\"></span>no <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>significativas, <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span> bien, <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>crecimiento <span class=\"_ _1\"></span>de las ventas conlleva una inversi\u00f3n en capital circulante en tant<span class=\"_ _0\"></span>o se alcanza una actividad estable.<span class=\"_ _1\"></span>  Para la e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>timaci\u00f3n del<span class=\"_ _b\"></span> valor residual, tra<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> la r<span class=\"_ _b\"></span>eflexi<span class=\"_ _1\"></span>\u00f3n r<span class=\"_ _b\"></span>ea<span class=\"_ _1\"></span>lizada, se<span class=\"_ _0\"></span> ha <span class=\"_ _0\"></span>considerado un<span class=\"_ _b\"></span> flujo medio sostenible <span class=\"_ _b\"></span>y una tasa de crecimiento prevista de 1% (al igual que en el ejercicio 2024<span class=\"ls14\">).</span> La tasa <span class=\"_ _1\"></span>de descuento <span class=\"_ _1\"></span>antes de <span class=\"_ _1\"></span>impuestos utilizada <span class=\"_ _1\"></span>a efectos de <span class=\"_ _1\"></span>este test<span class=\"_ _a\"></span> de <span class=\"_ _1\"></span>deterioro es del<span class=\"_ _1\"></span> 13,9% (13,3%<span class=\"_ _1\"></span> en el ejercicio 2024). El test <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e i<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>pairment del <span class=\"_ _b\"></span>ejercicio 2025 de la <span class=\"_ _b\"></span>inversi\u00f3n en Ascaso <span class=\"_ _b\"></span>Factory, S.L.U. <span class=\"ffa\">se <span class=\"_ _b\"></span>ha<span class=\"_ _1\"></span> real<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>zado \u201cpre NI<span class=\"_ _b\"></span>IF 16\u201d: (i)<span class=\"_ _b\"></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=\"_ _b\"></span>s<span class=\"_ _1\"></span>ivos por arrendamiento seg\u00fan NIIF 16 de<span class=\"_ _0\"></span> la deuda financiera net<span class=\"_ _1\"></span>a. El valor recuperable de los recursos propios es igual al valor d<span class=\"_ _0\"></span>e la empresa menos su deuda financiera neta.<span class=\"_ _1\"></span> Del <span class=\"_ _6\"> </span>resultado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>este <span class=\"_ _6\"></span>an\u00e1lisis, <span class=\"_ _9\"> </span>los <span class=\"_ _7\"></span>Administradores <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"> </span>Sociedad <span class=\"_ _6\"> </span>dominante<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>han <span class=\"_ _6\"> </span>registrado <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _6\"></span>por deterioro <span class=\"_ _9\"> </span>del <span class=\"_ _7\"></span>fo<span class=\"_ _1\"></span>ndo <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>comercio <span class=\"_ _6\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span><span class=\"ls11\">2.</span>8<span class=\"_ _1\"></span>67 <span class=\"_ _6\"> </span>miles <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>euros <span class=\"_ _9\"> </span>(Nota <span class=\"_ _6\"> </span>4) <span class=\"_ _9\"> </span><span class=\"ffa\">en <span class=\"_ _6\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>\u201cDeterioro <span class=\"_ _6\"></span>y <span class=\"_ _9\"> </span>resultados <span class=\"_ _6\"></span>por </span>enajenaci\u00f3n del inmovilizado\u201d de la cuenta de p\u00e9rdidas y ganancias consolidada de 2025 adjunta<span class=\"_ _1\"></span><span class=\"ff3\">. </span>El importe <span class=\"_ _b\"></span>a recuperar <span class=\"_ _b\"></span>en libros <span class=\"_ _b\"></span>consolidados<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>vez registrada l<span class=\"_ _b\"></span>a mencionada <span class=\"_ _b\"></span>p\u00e9<span class=\"_ _1\"></span>rdida, asciende <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>15<span class=\"_ _1\"></span>.375 <span class=\"_ _b\"></span>miles de euros (Notas 4 y 5), sin incluir 544 miles de euros de activos por derecho de uso. 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=\"_ _b\"></span> f<span class=\"_ _1\"></span>ondo de co<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ercio de <span class=\"_ _1\"></span>SIA Vendon ha sido e<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>aluado por <span class=\"_ _b\"></span>refe<span class=\"_ _1\"></span>rencia <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>l valor<span class=\"_ _b\"></span> en uso, que <span class=\"_ _b\"></span>ha sido calculado <span class=\"_ _b\"></span>en base a <span class=\"_ _0\"></span>proyecciones de <span class=\"_ _b\"></span>flujo de efectivo<span class=\"_ _b\"></span> (aprobadas <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Direcci\u00f3n) <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>representan <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>mejo<span class=\"_ _1\"></span>res <span class=\"_ _b\"></span>estimaciones, <span class=\"_ _b\"></span>cubriendo <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>per\u00edodo <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>5 <span class=\"_ _b\"></span>a\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>re<span class=\"_ _1\"></span>nta <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>5, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>tasa de descuento antes de impuestos utilizada a efectos<span class=\"_ _0\"></span> de este tes<span class=\"_ _1\"></span>t de deterioro es del 15,4% <span class=\"_ _0\"></span>(15,1% en el ejercicio 202<span class=\"ls0\">4<span class=\"ls14\">).</span> </span>SIA <span class=\"_ _b\"></span>Vendon (que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>integra <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el segmento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span><span class=\"ff1\">Payment <span class=\"_ _0\"></span>Technologies<span class=\"ff3\">) <span class=\"_ _b\"></span>est\u00e1 <span class=\"_ _b\"></span>domiciliada <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>Riga (Letonia) <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>tiene </span></span>43<span class=\"ls0\"> <span class=\"_ _1\"></span>empleados. <span class=\"_ _a\"></span>Su <span class=\"_ _1\"></span>actividad <span class=\"_ _1\"></span>incluye <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>dise\u00f1o, <span class=\"_ _1\"></span>producci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>venta <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>soluciones <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IoT, <span class=\"_ _1\"></span>equipos <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>telemetr\u00eda <span class=\"_ _1\"></span>y </span>medios de pago para m\u00e1quinas de vending y caf\u00e9. La cifra <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>5 <span class=\"_ _1\"></span>ha ascendido a <span class=\"_ _1\"></span>7.992 miles <span class=\"_ _1\"></span>de euros, <span class=\"_ _1\"></span>siendo un 5,8<span class=\"ls21\">% </span>inferior a la del ejercicio 2024. 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>2025 <span class=\"_ _9\"> </span>ha <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span><span class=\"ls19\">1,</span>3 <span class=\"_ _6\"> </span>millones <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>(<span class=\"_ _b\"></span>1,1 millones de euros en 2024<span class=\"ls14\">).</span> Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios en<span class=\"_ _1\"></span> los precios de <span class=\"_ _7\"></span>venta <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>volumen, <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>lanes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informa<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _8\"> </span>referente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>resultados <span class=\"_ _8\"> </span>de explotaci\u00f3n previstos en el an\u00e1lisis del test de deterioro en 2<span class=\"_ _0\"></span>02<span class=\"_ _1\"></span>5 de la UGE Vendon es la siguiente: 202<span class=\"ls0\">6 </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>2030<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 31,4% 19,0% 16,0% 13,8% 10,0% Resultado de explotaci\u00f3n en miles euros (*) 2.481 2.910 3.484 4.084 4.535 Resultado de explotaci\u00f3n en % sobre INCN (*)  23,6% 23,3% 24,0% 24,8% 25,0% (**)  <span class=\"_ _15\"> </span>El po<span class=\"_ _0\"></span>rcentaje <span class=\"_ _0\"></span>de con<span class=\"_ _0\"></span>sumo de ma<span class=\"_ _b\"></span>teriales entre INCN<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>-antes de<span class=\"_ _b\"></span> ingresos por licen<span class=\"_ _b\"></span>cias<span class=\"_ _1\"></span>- se man<span class=\"_ _b\"></span>tiene b\u00e1sicamente<span class=\"_ _b\"></span> estable. <span class=\"_ _b\"></span>Respecto a<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>agregado d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>otros gasto<span class=\"_ _b\"></span>s de <span class=\"_ _b\"></span>fabricaci\u00f3n <span class=\"_ _b\"></span>y otros <span class=\"_ _b\"></span>gastos <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>explotaci\u00f3n, <span class=\"_ _b\"></span>el cre<span class=\"_ _b\"></span>cim<span class=\"_ _1\"></span>iento <span class=\"_ _b\"></span>anual promedio del period<span class=\"_ _b\"></span>o plurianual es del 13,4<span class=\"ls1d\">%.<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>Con car\u00e1cter <span class=\"_ _b\"></span>general, las <span class=\"_ _b\"></span>inversiones para <span class=\"_ _b\"></span>el periodo <span class=\"_ _b\"></span>proyectado <span class=\"_ _1\"></span>no son <span class=\"_ _b\"></span>significativas<span class=\"_ _1\"></span>. E<span class=\"_ _b\"></span>ste<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>negocio<span class=\"_ _1\"></span> n<span class=\"_ _b\"></span>o precisa de<span class=\"_ _b\"></span> inversiones relevantes al ser poco intensivo en capital.  Para la e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>timaci\u00f3n del<span class=\"_ _b\"></span> valor residual, tra<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> la r<span class=\"_ _b\"></span>eflexi<span class=\"_ _1\"></span>\u00f3n r<span class=\"_ _b\"></span>ea<span class=\"_ _1\"></span>lizada, se<span class=\"_ _0\"></span> ha <span class=\"_ _0\"></span>considerado un<span class=\"_ _b\"></span> flujo medio sostenible <span class=\"_ _b\"></span>y una tasa de crecimiento prevista de 1% (al igual que en el ejercicio 2024<span class=\"ls14\">).</span> 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>5 <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=\"ffa\">se  ha <span class=\"_ _8\"> </span>realizado <span class=\"_ _d\"> </span>\u201cpre <span class=\"_ _d\"> </span>NIIF</span>  <span class=\"ffa\">16\u201d<span class=\"_ _b\"></span>:  (i)<span class=\"_ _b\"></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=\"_ _b\"></span>s<span class=\"_ _1\"></span>ivos por arrendamiento seg\u00fan NIIF 16 de<span class=\"_ _0\"></span> la deuda financiera neta. El<span class=\"_ _b\"></span> valor recuperable de los recursos propios es igual al valor de la empresa menos su deuda<span class=\"_ _0\"></span> financiera neta.<span class=\"_ _1\"></span> Desde una perspectiva de an\u00e1lisis de sensibilidad, varia<span class=\"_ _0\"></span>ciones de un 10% en la tasa de<span class=\"_ _0\"></span> descuento y/o en el valor<span class=\"_ _0\"></span> residual  proyectado <span class=\"_ _d\"> </span>no  conllevan <span class=\"_ _d\"> </span>la  necesidad <span class=\"_ _d\"> </span>de  registro  de <span class=\"_ _d\"> </span>deterioro  adi<span class=\"_ _0\"></span>cional  alguno.  O<span class=\"_ _0\"></span>tros  es<span class=\"_ _0\"></span>cenarios alternativos razonablemente posibles de cifra de neg<span class=\"_ _0\"></span>ocios (con variaciones negativas d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> hasta un 1<span class=\"_ _b\"></span>0<span class=\"_ _1\"></span>% en la cifra de negocios en<span class=\"_ _0\"></span> todos <span class=\"_ _0\"></span>y cada u<span class=\"_ _b\"></span>no<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os ejer<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>icios proyectados) n<span class=\"_ _0\"></span>o conllevan t<span class=\"_ _b\"></span>ampoco la necesidad de <span class=\"_ _b\"></span>registro de deterioro <span class=\"_ _7\"></span>adicional <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lguno. <span class=\"_ _7\"></span>El <span class=\"_ _a\"></span>imp<span class=\"_ _1\"></span>orte <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>recuperar <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>libros <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>onsoli<span class=\"_ _1\"></span>dados <span class=\"_ _7\"></span>asciende <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>9.989 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros, <span class=\"_ _7\"></span>sin incluir <span class=\"ls11\">100</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=\"_ _b\"></span>diciemb<span class=\"_ _1\"></span>re <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pone <span class=\"_ _b\"></span>de manifiesto <span class=\"_ _c\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>necesidad <span class=\"_ _b\"></span>de rea<span class=\"_ _0\"></span>lizar <span class=\"_ _b\"></span>correcci\u00f3n <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alorativa <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>terioro <span class=\"_ _b\"></span>alguna.<span class=\"_ _1\"></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=\"ls16\">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\u00edgrafe <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>balances <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _1\"></span>consoli<span class=\"_ _1\"></span>dados <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de diciembre de 2025 y 2024 <span class=\"ls19\">es<span class=\"_ _1\"></span></span> el siguiente: Miles de euros Cartera de clientes Aplicaciones Inform\u00e1ticas Gastos de Desarrollo Otros Total Coste: 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 - (254) (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 Adiciones - 317<span class=\"ls0\"> </span>304<span class=\"ls0\"> </span>104<span class=\"ls0\"> </span>725<span class=\"ls0\"> </span>Retiros - (186) (<span class=\"ls11\">423</span>) (<span class=\"ls11\">470</span>) (1.079) Traspasos - 43<span class=\"ls0\"> </span>- - 43<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n - (15) - - (15) Saldo al 31.12.25 8.600 7.251 9.704 8.052 33.607 Amortizaci\u00f3n acumulada: Saldo al 31.12.23 (1.196) (5.929) (11.709) (2.798) (21.632) Dotaciones  (797) (413) (2.218) (481) (3.909)<span class=\"_ _2a\"> </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)<span class=\"ff3\"> </span>(6.170) (6.994) (2.686) (17.843) Dotaciones  (<span class=\"ls11\">798</span>) (<span class=\"ls11\">451</span>) (1.530) (<span class=\"ls11\">763</span>) (<span class=\"ls11\">3.542</span>)<span class=\"_ _2a\"> </span>Retiros - 149<span class=\"ls0\"> </span>423<span class=\"ls0\"> </span>470<span class=\"ls0\"> </span>1.042 Diferencias de conversi\u00f3n - 10<span class=\"ls0\"> </span>- - 10<span class=\"ls0\"> </span>Saldo al 31.12.25 (2.791) (6.462) (8.101) (<span class=\"ls11\">2.979</span>) (20.333) Valor neto contable al 31.12.24 6.607 922<span class=\"ls0\"> </span>2.829 5.732 16.090 Valor neto contable al 31.12.25 5.809 789<span class=\"ls0\"> </span>1.603 5.073<span class=\"ls0\"> </span>13.<span class=\"ls0\">274<span class=\"_ _2a\"> </span></span>La <span class=\"_ _1\"></span>pr\u00e1ctica <span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>talidad <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>eto <span class=\"_ _1\"></span>contable <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ep\u00edgrafes <span class=\"_ _1\"></span>\u201cCartera <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>clientes\u201d <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>\u201cOtros\u201d <span class=\"_ _1\"></span>provienen <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los<span class=\"_ _b\"></span> procesos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>adquisici\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>sociedades <span class=\"_ _b\"></span>dependientes SIA<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Vendon <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>Ascaso <span class=\"_ _b\"></span>Factory, <span class=\"_ _b\"></span>S.L.U. <span class=\"_ _b\"></span>llevados <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>cabo en 2022. En <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span><span class=\"ls19\">on</span> <span class=\"_ _a\"></span><span class=\"ffa\">\u201cGastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Desarrollo\u201d <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>\u201cOtros\u201d, <span class=\"_ _1\"></span></span>los <span class=\"_ _a\"></span>saldos y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>movimientos <span class=\"_ _a\"></span>corresponden <span class=\"_ _1\"></span>fundamentalmente al <span class=\"ls0\">Subgrupo <span class=\"_ _0\"></span>Primion, as\u00ed <span class=\"_ _b\"></span>como a SIA <span class=\"_ _b\"></span>Vendon<span class=\"_ _1\"></span>. <span class=\"ffa\">Adi<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ionalmente, en<span class=\"_ _b\"></span> el apartado <span class=\"_ _0\"></span>de \u201c<span class=\"ff3\">O</span>tros\u201d se <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ncluye tambi\u00e9n <span class=\"_ _b\"></span>la </span></span>marca de Ascaso Factory, S.L.U.  El Subg<span class=\"_ _1\"></span>rupo Primion <span class=\"_ _1\"></span>lleva 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 c<span class=\"_ _1\"></span>ondiciones necesarias descritas en la Nota 3.b son activados como activos intangibles del Grupo.<span class=\"_ _2a\"> </span>  Los <span class=\"_ _7\"></span>proyectos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>desarrollo <span class=\"_ _6\"></span>activados <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>subgrupo <span class=\"_ _7\"></span>Primion <span class=\"_ _7\"></span>est\u00e1n <span class=\"_ _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=\"ls11\">La</span> recuperaci\u00f3n de estos proyecto<span class=\"_ _b\"></span>s 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> p<span class=\"_ _1\"></span>or 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=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>balance <span class=\"ls18\">y <span class=\"_ _b\"></span><span class=\"ls0\">(ii) <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>proyectos <span class=\"_ _b\"></span>no <span class=\"_ _0\"></span>finalizados <span class=\"_ _b\"></span>est\u00e1n <span class=\"_ _b\"></span>cumpliendo <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>plan de <span class=\"_ _b\"></span>negocio <span class=\"_ _b\"></span>inicial, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _0\"></span>como </span></span>otros procedimientos que garantizan que se recuperar\u00e1 el valor del activo.  Al 31 de diciembre de 2025<span class=\"_ _1\"></span> los costes de desarrollo netos activados ascienden a 1.603 miles <span class=\"_ _1\"></span>de euros (2.829 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>2024<span class=\"ls14\">),</span> <span class=\"_ _a\"></span>siendo <span class=\"_ _a\"></span>286 <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=\"_ _b\"></span>a<span class=\"_ _1\"></span>lizados por el S<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>bgrupo Primion para <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l inmovili<span class=\"_ _0\"></span>zado intangible (<span class=\"ls11\">237</span> <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros en <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4) <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>1.244 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>uros <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>(<span class=\"ls19\">1.<span class=\"ls11\">523</span></span> <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4) <span class=\"_ _1\"></span>registrados <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <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=\"_ _b\"></span>l ejercicio anual terminado al 31 de diciembre de 20<span class=\"ls19\">25<span class=\"_ _1\"></span></span>.  Adicionalmente  a <span class=\"_ _8\"> </span>la<span class=\"_ _1\"></span>  a<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ortizaci\u00f3n <span class=\"_ _d\"> </span>de  los <span class=\"_ _d\"> </span>proyectos  de <span class=\"_ _d\"> </span>I+D <span class=\"_ _d\"> </span>activados,  el <span class=\"_ _d\"> </span>Grupo  reali<span class=\"_ _0\"></span>za  otros <span class=\"_ _8\"> </span>gastos<span class=\"_ _1\"></span> <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=\"_ _9\"> </span>se <span class=\"_ _6\"> </span>imputan<span class=\"_ _1\"></span> <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>importe <span class=\"_ _6\"></span>en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _9\"> </span>2025 asciende a 20.105 <span class=\"_ _b\"></span>miles de euros (1<span class=\"_ _b\"></span>7<span class=\"_ _1\"></span>.613 miles<span class=\"_ _0\"></span> de euros <span class=\"_ _b\"></span>en 2024). La nat<span class=\"_ _0\"></span>uraleza de <span class=\"_ _0\"></span>los principales <span class=\"_ _b\"></span>gastos 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=\"_ _b\"></span> </span>p\u00e9rdidas y ganancias consolidada.   <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=\"_ _7\"></span><span class=\"ls11\">a <span class=\"_ _1\"></span></span>modificaciones <span class=\"_ _a\"></span>realizadas <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>sis<span class=\"_ _1\"></span>temas <span class=\"_ _a\"></span>inform\u00e1ticos <span class=\"_ _a\"></span>de gesti\u00f3n integral y a o<span class=\"_ _1\"></span>tras altas de aplicaciones inform\u00e1ticas<span class=\"_ _1\"></span> en Azkoyen Vending <span class=\"_ _1\"></span>&amp; Payment Solutions, S.L.U<span class=\"ls16\">. </span>(Nota <span class=\"_ _7\"></span>1). <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>os <span class=\"_ _a\"></span>retiros <span class=\"_ _7\"></span>corresponden <span class=\"_ _7\"></span>principalmente <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>bajas <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>intangibles <span class=\"_ _a\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>contraban <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>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=\"_ _7\"></span>en <span class=\"_ _a\"></span>uso <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e 20<span class=\"ls0\">25 asciende a 8.056 miles de euros.  </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "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=\"_ _1\"></span> <span class=\"_ _7\"></span>ejercicios <span class=\"_ _7\"></span>2025 <span class=\"_ _7\"></span><span class=\"ls18\">y <span class=\"_ _6\"></span><span class=\"ls11\">20</span></span>24 <span class=\"_ _7\"></span><span class=\"ls19\">es</span> <span class=\"_ _6\"></span>el siguiente: Miles de euros 31.12.2025 31.12.2024 Coges, S.p.A. 35.658 35.658 Coffetek, Ltd.  5.375 5.657 Subgrupo Primion  9.043 9.043 Ascaso Factory, S.L.U. 4.640 7.507 SIA Vendon  6.347 6.347 Total 61.<span class=\"ls0\">063 </span>64.212 Las <span class=\"_ _b\"></span>unidades <span class=\"_ _b\"></span>generadoras <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>orrespondientes <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>fondos <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>co<span class=\"_ _1\"></span>mercio <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>corresponden <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>propia<span class=\"_ _b\"></span>s sociedades legales o subgrupos. La <span class=\"_ _a\"></span>reducci\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ondo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>comercio <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>Coffetek, <span class=\"_ _a\"></span>Ltd. <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>debe <span class=\"_ _a\"></span>al <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ovimiento <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>diferencias <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>conversi\u00f3n producido por la depreciaci\u00f3n de la libra esterlina respecto al euro (v\u00e9ase Nota 13.<span class=\"ls11\">10</span>). El fondo de comercio correspondiente al Subgrupo Primion, tiene el siguiente<span class=\"_ _0\"></span> detalle por sociedades participadas<span class=\"_ _0\"></span> al <span class=\"ls0\">31 de diciembre de 2025 <span class=\"ls18\">y </span></span>20<span class=\"ls0\">24 (en <span class=\"_ _0\"></span>miles de euros): </span>31.12.2025 31.12.2024 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=\"_ _2a\"> </span>Coges, S.p.A. El <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>recuperable <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>unidad <span class=\"_ _b\"></span>generadora <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo (UGE) <span class=\"_ _c\"></span>asocia<span class=\"_ _1\"></span>da <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>fondo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>comercio <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Coges, <span class=\"_ _b\"></span>S.p.A<span class=\"ls13\">. </span>(sociedad i<span class=\"_ _0\"></span>taliana qu<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>viene <span class=\"_ _b\"></span>obten<span class=\"_ _1\"></span>iendo <span class=\"_ _b\"></span>beneficios desde <span class=\"_ _b\"></span>su fecha <span class=\"_ _b\"></span>de adquisici<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _1\"></span> y <span class=\"_ _b\"></span>que se <span class=\"_ _b\"></span>integ<span class=\"_ _1\"></span>ra <span class=\"_ _b\"></span>en el <span class=\"_ _b\"></span>segmento 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=\"_ _1\"></span> <span class=\"_ _a\"></span>sido <span class=\"_ _7\"></span>evaluado <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>referencia <span class=\"_ _a\"></span>al <span class=\"_ _7\"></span>valor <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _a\"></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=\"_ _a\"></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=\"_ _b\"></span>e<span class=\"_ _1\"></span>sentan  las<span class=\"_ _0\"></span>  mejores <span class=\"_ _d\"> </span>estimaciones, 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 del <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>jercicio 2<span class=\"_ _b\"></span>0<span class=\"_ _1\"></span>25, la tasa <span class=\"_ _b\"></span>de descuento antes de i<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>puestos utilizada a efectos de<span class=\"_ _0\"></span> este te<span class=\"_ _0\"></span>st de deterioro es del 12,4% (1<span class=\"ls11\">2,</span>5% en el ejercicio 2024). 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=\"_ _a\"></span>pa<span class=\"_ _1\"></span>go <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>2025 <span class=\"_ _7\"></span>ha <span class=\"_ _a\"></span>disminuido<span class=\"_ _1\"></span> <span class=\"_ _a\"></span><span class=\"ls19\">un </span>6,9%. 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>2025 <span class=\"_ _9\"> </span>ha <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>5,8 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>illones <span class=\"_ _6\"></span>de <span class=\"_ _6\"> </span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _6\"> </span>(6,2 millones de euros en 2024<span class=\"ls14\">).</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=\"_ _b\"></span> Hist\u00f3ricamente, <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ifra d<span class=\"_ _b\"></span>e negocios <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>UGE Coges <span class=\"_ _b\"></span>se ha <span class=\"_ _b\"></span>visto a<span class=\"_ _b\"></span>fe<span class=\"_ _1\"></span>ctada <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>egativamente <span class=\"_ _b\"></span>en entornos <span class=\"_ _b\"></span>de PIB <span class=\"_ _b\"></span>real negativo y positivamente en el caso contrario.<span class=\"_ _2a\"> </span>La <span class=\"_ _a\"></span>previsi\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>PIB <span class=\"_ _a\"></span>real <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>Italia <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _a\"></span>su <span class=\"_ _1\"></span>Banco <span class=\"_ _a\"></span>Central <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>nero <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>2026 <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>igual <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span><span class=\"ls11\">0,</span>6% <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>2025<span class=\"_ _1\"></span><span class=\"ls16\">, <span class=\"_ _1\"></span></span>0,6% <span class=\"_ _a\"></span>en 202<span class=\"ls0\">6<span class=\"ls16\">, </span></span>0,<span class=\"ls0\">8% en 2027 y 0,9% en 2028.<span class=\"_ _2a\"> </span></span>Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios en<span class=\"_ _1\"></span> los precios de <span class=\"_ _7\"></span>venta <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>volumen, <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>lanes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informa<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _8\"> </span>referente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>resultados <span class=\"_ _8\"> </span>de explotaci\u00f3n previstos en el an\u00e1lisis del test de deterioro en 2<span class=\"_ _0\"></span>02<span class=\"_ _1\"></span>5 de la UGE Coges es la siguiente: 202<span class=\"ls0\">6 </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>2030<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 7,9% 7<span class=\"ls16\">,8</span>% 8<span class=\"ls16\">,9</span>% 8,5% 7,9% Resultado de explotaci\u00f3n en miles euros (*)  5.630 6.273 7.122 8.000 8.775 Resultado de explotaci\u00f3n en % sobre INCN (*)  27,8% 28,8% 30,0% 3<span class=\"ls11\">1,</span>0% 3<span class=\"ls11\">1,</span>6% (*)  <span class=\"_ _20\"> </span>El porcenta<span class=\"_ _0\"></span>je de con<span class=\"_ _b\"></span>sumo de mate<span class=\"_ _0\"></span>riales entre <span class=\"_ _b\"></span>I<span class=\"_ _1\"></span>NCN -ante<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> de ing<span class=\"_ _0\"></span>resos por <span class=\"_ _0\"></span>licencias- se <span class=\"_ _b\"></span>mantiene b\u00e1sicamen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e estable. <span class=\"_ _b\"></span>Respecto a<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>agregado d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>otros gasto<span class=\"_ _b\"></span>s de <span class=\"_ _b\"></span>fabricaci\u00f3n <span class=\"_ _b\"></span>y otros <span class=\"_ _b\"></span>gastos <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>explotaci\u00f3n, <span class=\"_ _b\"></span>el cre<span class=\"_ _b\"></span>cim<span class=\"_ _1\"></span>iento <span class=\"_ _b\"></span>anual promedio del period<span class=\"_ _b\"></span>o plurianual es del 7,5<span class=\"ls1d\">%.</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=\"_ _b\"></span>s<span class=\"_ _1\"></span>timaci\u00f3n del<span class=\"_ _b\"></span> valor residual, tra<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> la r<span class=\"_ _b\"></span>eflexi<span class=\"_ _1\"></span>\u00f3n r<span class=\"_ _b\"></span>ea<span class=\"_ _1\"></span>lizada, se<span class=\"_ _0\"></span> ha <span class=\"_ _0\"></span>considerado un<span class=\"_ _b\"></span> flujo medio sostenible <span class=\"_ _b\"></span>y una tasa de crecimiento prevista de 0,83% (al igual que en el ejercicio 2024<span class=\"ls14\">).</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>2025 <span class=\"_ _8\"> </span><span class=\"ffa\">de <span class=\"_ _9\"> </span>la <span class=\"_ _8\"> </span>inversi\u00f3n <span class=\"_ _9\"> </span>en <span class=\"_ _8\"> </span>Coges, <span class=\"_ _9\"> </span>S.p.A. <span class=\"_ _9\"> </span>se <span class=\"_ _8\"> </span>ha <span class=\"_ _9\"> </span>realizado <span class=\"_ _8\"> </span>\u201cpre <span class=\"_ _9\"> </span>NIIF <span class=\"_ _9\"> </span>1<span class=\"_ _1\"></span>6\u201d: <span class=\"_ _9\"> </span>(i) </span>considerando <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>menor <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>caja <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la empresa y, por tanto, (ii) excluyendo los pa<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ivos 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=\"_ _2a\"> </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=\"_ _b\"></span>e<span class=\"_ _1\"></span> hasta un 1<span class=\"_ _b\"></span>0<span class=\"_ _1\"></span>% en la cifra de negocios en<span class=\"_ _0\"></span> todos <span class=\"_ _0\"></span>y cada u<span class=\"_ _b\"></span>no<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os ejer<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>icios proyectados) n<span class=\"_ _0\"></span>o conllevan t<span class=\"_ _b\"></span>ampoco la necesidad de <span class=\"_ _b\"></span>registro de 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>4<span class=\"_ _1\"></span>0.156 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros, <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>n incluir 1.857 miles de euros de activos por derecho de uso. La <span class=\"_ _0\"></span><span class=\"ls0\">UGE <span class=\"_ _b\"></span>Cog<span class=\"_ _1\"></span>es ha <span class=\"_ _b\"></span>obtenido be<span class=\"_ _b\"></span>ne<span class=\"_ _1\"></span>ficios tod<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>\u00f1os <span class=\"_ _0\"></span>desde <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u adqui<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ici\u00f3n <span class=\"_ _0\"></span>en 2<span class=\"_ _0\"></span>005 <span class=\"_ _0\"></span>y ha <span class=\"_ _b\"></span>repartido dividend<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span><span class=\"ls19\">n </span></span>regularidad (entre 2006 y 2025 un importe agregado de 75<span class=\"ls13\">,4<span class=\"_ _1\"></span></span> <span class=\"ls1e\">mi</span>llones de euros<span class=\"ls14\">).<span class=\"_ _2a\"> </span></span>Por <span class=\"_ _1\"></span>todo <span class=\"_ _1\"></span>ello, <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>resultado de <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>an\u00e1lisis <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>Adminis<span class=\"_ _1\"></span>tradores <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>consideran <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>al 31 de <span class=\"_ _b\"></span>diciemb<span class=\"_ _1\"></span>re <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pone <span class=\"_ _b\"></span>de manifiesto <span class=\"_ _c\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>necesidad <span class=\"_ _b\"></span>de rea<span class=\"_ _0\"></span>lizar <span class=\"_ _b\"></span>correcci\u00f3n <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alorativa <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>terioro <span class=\"_ _b\"></span>alguna.<span class=\"_ _2a\"> </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=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Direcci\u00f3n) <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>rep<span class=\"_ _1\"></span>resentan <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>mejores <span class=\"_ _b\"></span>estimaciones, <span class=\"_ _b\"></span>cubriendo <span class=\"_ _b\"></span>un p<span class=\"_ _b\"></span>er\u00edodo de <span class=\"_ _c\"></span>5<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>a\u00f1os <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alor residual <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>renta <span class=\"_ _1\"></span>perpetua<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>seg\u00fan <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>explica <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontinuaci\u00f3n<span class=\"ls13\">. <span class=\"_ _a\"></span></span>Al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>25, <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> de deterioro es del 13,4% <span class=\"_ _0\"></span>(13,5<span class=\"ls1f\">% </span>e<span class=\"_ _1\"></span>n el ejercicio<span class=\"_ _b\"></span> 20<span class=\"ls0\">24).  </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=\"ls14\">) </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>69 <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 cifra de negocios de UGE Coffetek en libras esterlinas en el ejercicio 202<span class=\"_ _1\"></span>5 <span class=\"ls11\">ha </span>aumentado un 0,9%. 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=\"_ _6\"> </span>impuestos <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>2025 <span class=\"_ _9\"> </span>ha <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>2,4 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>illones <span class=\"_ _6\"></span>de <span class=\"_ _6\"> </span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _6\"> </span>(2,0 millones <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>4). <span class=\"_ _a\"></span>Adic<span class=\"_ _1\"></span>ionalmente, <span class=\"_ _a\"></span><span class=\"ls12\">la</span> <span class=\"_ _7\"></span>Sociedad <span class=\"_ _7\"></span>dependiente <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _a\"></span>Ve<span class=\"_ _1\"></span>nding <span class=\"_ _a\"></span>&amp; <span class=\"_ _7\"></span>Payment <span class=\"_ _7\"></span>Solutions, S.L.U. <span class=\"_ _7\"></span>ha <span class=\"_ _6\"></span>obtenido <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>2025<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>margen <span class=\"_ _7\"></span>b<span class=\"_ _1\"></span>ruto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span><span class=\"ls11\">1,</span>1 <span class=\"_ _7\"></span>millones <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>ventas <span class=\"_ _7\"></span>internas <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omponentes <span class=\"_ _a\"></span>y subconjuntos a UGE Coffetek (<span class=\"ls11\">1,</span>3 millones de euros en 2024 y 1,2 millones en 2023). Seg\u00fan el Banco d<span class=\"_ _1\"></span>e Inglaterra en febrero de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>6, su previsi\u00f3n del PIB <span class=\"_ _1\"></span>real para Reino Unido <span class=\"_ _1\"></span>era igual a <span class=\"_ _1\"></span>0,9% en 202<span class=\"ls0\">6<span class=\"ls16\">, </span></span>1,<span class=\"ls0\">5% en 2027 <span class=\"ls18\">y <span class=\"_ _0\"></span><span class=\"ls11\">1,<span class=\"ls0\">9% en 2028<span class=\"ls16\">. </span> </span></span></span></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=\"_ _b\"></span>a <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>productos <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>caf\u00e9 profesional y de vending.<span class=\"_ _2a\"> </span>Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios en<span class=\"_ _1\"></span> los precios de <span class=\"_ _7\"></span>venta <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>v<span class=\"_ _1\"></span>olumen <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>expectativas <span class=\"_ _7\"></span>futuras <span class=\"_ _7\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>planes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informac<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _8\"> </span>referente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>resultados <span class=\"_ _8\"> </span>de explotaci\u00f3n <span class=\"_ _7\"></span>previstos <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>an\u00e1lisis <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>test <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>terioro <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>202<span class=\"_ _a\"></span>5 <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>UGE <span class=\"_ _7\"></span>Coffetek, <span class=\"_ _7\"></span>con <span class=\"_ _a\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>mode<span class=\"_ _1\"></span>rado <span class=\"_ _a\"></span>factor corrector <span class=\"_ _7\"></span>decreciente <span class=\"_ _7\"></span>exclusivamente <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>efectos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>test <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _7\"></span>plane<span class=\"_ _1\"></span>s <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>negocio <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>citada <span class=\"_ _7\"></span>UGE, <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>la siguiente:<span class=\"_ _2a\"> </span>31<span class=\"ls0\"> </span>202<span class=\"ls0\">6 </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>2030<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 5,5% 3,<span class=\"ls0\">6% </span>3,<span class=\"ls0\">0% </span>3,8% 3,<span class=\"ls0\">3% </span>Resultado de explotaci\u00f3n en miles euros (*)  2.615 2.709 2.823 2.999 3.135 Resultado de explotaci\u00f3n en % sobre INCN (*)  11,8% 11,8% 11,9% 12,2% 12,3% (*) <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=\"_ _b\"></span> <span class=\"_ _a\"></span>de f<span class=\"_ _1\"></span>abricaci\u00f3n<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>otros <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>recurren<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>de explotaci\u00f3n (incluyendo <span class=\"_ _1\"></span>gastos de <span class=\"_ _1\"></span>investigaci\u00f3n y desarrollo), el<span class=\"_ _0\"></span> crecimiento anua<span class=\"_ _b\"></span>l promedio del periodo plurianual es<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>del 4,3<span class=\"ls1d\">%.<span class=\"_ _b\"></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=\"ls20\">El</span> <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>neto <span class=\"_ _a\"></span>contable <span class=\"_ _7\"></span>del 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>5 <span class=\"_ _a\"></span>es <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span><span class=\"ls11\">1,</span>5 <span class=\"_ _a\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>euros. <span class=\"_ _7\"></span>El <span class=\"_ _a\"></span>resto<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _7\"></span>netos <span class=\"_ _a\"></span>es <span class=\"_ _7\"></span>el circulante  o<span class=\"_ _1\"></span>perativo.  L<span class=\"_ _1\"></span>as  inversiones <span class=\"_ _11\"> </span>para <span class=\"_ _11\"> </span>el  periodo <span class=\"_ _11\"> </span>proyectada  ser\u00e1n <span class=\"_ _11\"> </span>similares <span class=\"_ _11\"> </span>a  las <span class=\"_ _11\"> </span>amortizaciones. <span class=\"_ _f\"> </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=\"_ _b\"></span>s<span class=\"_ _1\"></span>timaci\u00f3n del<span class=\"_ _b\"></span> valor residual, tra<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> la r<span class=\"_ _b\"></span>eflexi<span class=\"_ _1\"></span>\u00f3n r<span class=\"_ _b\"></span>ea<span class=\"_ _1\"></span>lizada, se<span class=\"_ _0\"></span> ha <span class=\"_ _0\"></span>considerado un<span class=\"_ _b\"></span> flujo medio sostenible <span class=\"_ _b\"></span>y una tasa de crecimiento prevista de 1% (al igual que en el ejercicio 2024<span class=\"ls14\">).</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>025 <span class=\"_ _8\"> </span><span class=\"ffa\">de <span class=\"_ _8\"> </span>la <span class=\"_ _8\"> </span>inversi\u00f3n <span class=\"_ _8\"> </span>en <span class=\"_ _9\"> </span>Coffe<span class=\"_ _1\"></span>tek, <span class=\"_ _9\"> </span>Ltd<span class=\"_ _1\"></span>. <span class=\"_ _9\"> </span>se <span class=\"_ _8\"> </span>ha <span class=\"_ _8\"> </span>realizado <span class=\"_ _9\"> </span>\u201cpre<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>NIIF <span class=\"_ _8\"> </span>16\u201d: <span class=\"_ _8\"> </span>(i) </span>considerando <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>menor <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>caja <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la empresa y, por tanto, (ii) excluyendo los pa<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ivos por arrendamiento seg\u00fan NIIF 16 de la deuda financiera neta. El valor recuperable de los recursos propios es igual al valor d<span class=\"_ _0\"></span>e la empresa menos su deuda financiera neta.  <span class=\"_ _1\"></span> Desde una perspectiva de an\u00e1lisis de sensibilidad, varia<span class=\"_ _0\"></span>ciones de un 10% en la tasa de<span class=\"_ _0\"></span> descuento y/o en el valor<span class=\"_ _0\"></span> residual <span class=\"_ _9\"> </span>proyectado <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>conlle<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>an <span class=\"_ _9\"> </span>la <span class=\"_ _6\"> </span>n<span class=\"_ _1\"></span>ecesidad <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>registro<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>deterioro <span class=\"_ _9\"> </span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>guno. <span class=\"_ _9\"> </span>Otros <span class=\"_ _9\"> </span>es<span class=\"_ _0\"></span>cenarios <span class=\"_ _9\"> </span>alternativos razonablemente posible<span class=\"_ _0\"></span>s de <span class=\"_ _b\"></span>cifra de negocios <span class=\"_ _b\"></span>(con variaciones <span class=\"_ _b\"></span>ne<span class=\"_ _1\"></span>gativas <span class=\"_ _b\"></span>de hasta un <span class=\"_ _b\"></span>10% en <span class=\"_ _b\"></span>la cifra d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> neg<span class=\"_ _0\"></span>ocios 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=\"_ _1\"></span>El <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>recuperar <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ibros co<span class=\"_ _1\"></span>nsolidados asc<span class=\"_ _1\"></span>iende <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>12.729 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>uros<span class=\"ls13\">, <span class=\"_ _1\"></span></span>sin <span class=\"_ _1\"></span>incluir <span class=\"_ _1\"></span><span class=\"ls11\">870</span> <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de 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>c<span class=\"_ _1\"></span>onsideran <span class=\"_ _7\"></span><span class=\"ls11\">que <span class=\"_ _6\"></span></span>la evoluci\u00f3n <span class=\"_ _1\"></span>previsible d<span class=\"_ _1\"></span>e la <span class=\"_ _1\"></span>actividad p<span class=\"_ _1\"></span>ermitir\u00e1 cumplir <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>sus prev<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>siones <span class=\"_ _1\"></span>para los <span class=\"_ _1\"></span>pr\u00f3ximos a\u00f1<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span><span class=\"ls18\">y <span class=\"ls11\">que <span class=\"_ _1\"></span></span></span>por <span class=\"_ _1\"></span>tanto no existe deterioro alguno al 31 de diciembre de 2025. 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>5 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 fu<span class=\"_ _1\"></span>nci\u00f3n del <span class=\"_ _1\"></span>comportamiento d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>las principales variables en <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5 respecto <span class=\"_ _b\"></span>de las estimaciones r<span class=\"_ _b\"></span>ea<span class=\"_ _1\"></span>lizadas para <span class=\"_ _b\"></span>dicho ejercicio en 2024 y las prevista<span class=\"_ _0\"></span>s respecto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>actividad <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>resultados <span class=\"_ _1\"></span>futuros <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mpacto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>futuros, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ubriendo <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>periodo de <span class=\"_ _a\"></span>5 <span class=\"_ _1\"></span>a\u00f1os. <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lor <span class=\"_ _1\"></span>residual <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>ha <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>una <span class=\"_ _1\"></span>renta <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>rpetua s<span class=\"_ _1\"></span>eg\u00fan <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>explica <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontinuaci\u00f3n. <span class=\"_ _1\"></span>Al <span class=\"_ _1\"></span>cierre del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span><span class=\"ls11\">202</span>5, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>tasa <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>descuento <span class=\"_ _a\"></span>antes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>impuestos <span class=\"_ _a\"></span>utilizada <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>efectos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>este <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 14,9% (14,2% en el ejercicio 2024<span class=\"ls14\">).</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>10,4% <span class=\"_ _6\"> </span>respecto <span class=\"_ _6\"> </span>al <span class=\"_ _6\"> </span>ejercic<span class=\"_ _1\"></span>io <span class=\"_ _7\"></span>anterior. <span class=\"_ _9\"> </span>Asimismo, <span class=\"_ _7\"></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>5 <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>cartera <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>pedidos, <span class=\"_ _7\"></span>incluyendo <span class=\"_ _a\"></span>proyectos <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>contratos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>mantenimiento, <span class=\"_ _a\"></span>asciende <span class=\"_ _7\"></span>a <span class=\"_ _6\"> </span>46,6 millones de euros, un 8,0<span class=\"ls21\">% </span>inferior 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 6,0 millones de euros en 2025 (7,5 millones de euros en 2024).  Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios <span class=\"_ _a\"></span>en l<span class=\"_ _1\"></span>os precios de <span class=\"_ _7\"></span>venta <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>volumen, <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>lanes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informaci\u00f3n <span class=\"_ _8\"> </span>re<span class=\"_ _1\"></span>ferente <span class=\"_ _9\"> </span>a <span class=\"_ _d\"> </span>las <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>resultados<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>de explotaci\u00f3n previstos en el an\u00e1lisis del test de deterioro en 2025 del Subgrupo Primion es la siguiente:  202<span class=\"ls0\">6 </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>2030<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 8,1% 12<span class=\"ls0\">,5% </span>11,1% 11,<span class=\"ls0\">1% </span>9,2% Resultado de explotaci\u00f3n en miles euros (*)  6.471 8.275 11.883 15.709 18.501 Resultado de explotaci\u00f3n en % sobre INCN (*)  8,1% 9,2% 11,<span class=\"ls0\">9% </span>14,1% 15,<span class=\"ls0\">3% </span>(*) <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>general. <span class=\"_ _a\"></span>Respecto <span class=\"_ _a\"></span>al agregado <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ot<span class=\"_ _1\"></span>ros <span class=\"_ _b\"></span>gas<span class=\"_ _1\"></span>tos <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>fabricaci\u00f3n <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>otros <span class=\"_ _b\"></span>gast<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ex<span class=\"_ _1\"></span>plotaci\u00f3n, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>recimiento <span class=\"_ _b\"></span>anual promedio <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>periodo plurianual es del<span class=\"_ _0\"></span> 5,9<span class=\"ls1d\">%.</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=\"_ _b\"></span>aj<span class=\"_ _1\"></span>os <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 <span class=\"_ _1\"></span>material, necesarios <span class=\"_ _1\"></span>para modernizar la te<span class=\"_ _1\"></span>cnolog\u00eda de los <span class=\"_ _1\"></span>productos y <span class=\"_ _1\"></span>sistemas<span class=\"_ _0\"></span> actuales, <span class=\"_ _b\"></span>junto <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>otros <span class=\"_ _0\"></span>objetivos <span class=\"_ _b\"></span>perseguidos. <span class=\"_ _b\"></span>A <span class=\"_ _b\"></span>efectos <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>test, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>recimiento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>ventas <span class=\"_ _b\"></span>conlleva <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>inversi\u00f3n en capital circulante similar hasta en tanto se alcanza una actividad estable. Para la e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>timaci\u00f3n del<span class=\"_ _b\"></span> valor residual, tra<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> la r<span class=\"_ _b\"></span>eflexi<span class=\"_ _1\"></span>\u00f3n r<span class=\"_ _b\"></span>ea<span class=\"_ _1\"></span>lizada, se<span class=\"_ _0\"></span> ha <span class=\"_ _0\"></span>considerado un<span class=\"_ _b\"></span> flujo medio sostenible <span class=\"_ _b\"></span>y una tasa de crecimiento prevista de 1% (al igual que en el ejercicio 2024).  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=\"_ _a\"></span>2025 <span class=\"_ _1\"></span><span class=\"ffa\">de <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>inversi\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Primion <span class=\"_ _1\"></span>Technology, <span class=\"_ _a\"></span>GmbH se <span class=\"_ _a\"></span>ha <span class=\"_ _1\"></span>realizado <span class=\"_ _1\"></span>\u201cpre <span class=\"_ _a\"></span>NII<span class=\"_ _b\"></span>F </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=\"_ _b\"></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=\"_ _b\"></span>de los <span class=\"_ _b\"></span>recursos propios <span class=\"_ _b\"></span>es igual <span class=\"_ _b\"></span>al valor <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>empresa menos <span class=\"_ _b\"></span>su deuda <span class=\"_ _b\"></span>fi<span class=\"_ _1\"></span>nanciera <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=\"_ _b\"></span>v<span class=\"_ _1\"></span>an <span class=\"_ _9\"> </span>la <span class=\"_ _6\"> </span>n<span class=\"_ _1\"></span>ecesidad <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>registro<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>deterioro <span class=\"_ _9\"> </span>a<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>guno. <span class=\"_ _9\"> </span>Otros <span class=\"_ _9\"> </span>es<span class=\"_ _0\"></span>cenarios <span class=\"_ _9\"> </span>alternativos razonablemente posible<span class=\"_ _0\"></span>s de <span class=\"_ _b\"></span>cifra de negocios <span class=\"_ _b\"></span>(con variaciones <span class=\"_ _b\"></span>ne<span class=\"_ _1\"></span>gativas <span class=\"_ _b\"></span>de hasta un <span class=\"_ _b\"></span>10% en <span class=\"_ _b\"></span>la cifra d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> neg<span class=\"_ _0\"></span>ocios 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=\"_ _7\"></span>conllevan <span class=\"_ _a\"></span>tampoco <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>necesidad <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>registro <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deterioro alguno. <span class=\"_ _9\"> </span>S<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"> </span>considerar <span class=\"_ _9\"> </span>2.813 <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>por <span class=\"_ _9\"> </span>derecho <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>u<span class=\"_ _0\"></span>so, <span class=\"_ _6\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>a <span class=\"_ _9\"> </span>recuperar <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>libros consolidados asciende a 31.438 miles de euros. 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 d<span class=\"_ _1\"></span>e diciembre de <span class=\"_ _b\"></span>2025 <span class=\"_ _c\"></span><span class=\"ls11\">no <span class=\"_ _b\"></span><span class=\"ls0\">se <span class=\"_ _b\"></span>pone <span class=\"_ _c\"></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=\"_ _c\"></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=\"_ _b\"></span>al <span class=\"_ _b\"></span>registrado </span></span>en 2010 por importe <span class=\"ls11\">de</span> 3.600 miles de euros. Ascaso Factory, S.L.U.<span class=\"ff3\"> </span>Ascaso Factory, <span class=\"_ _b\"></span>S.L.U. (que s<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> integra <span class=\"_ _b\"></span>en el <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span>gmento <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"ff1\">Coffee <span class=\"_ _0\"></span>&amp; Vending <span class=\"_ _b\"></span>Systems<span class=\"ff3\">) est\u00e1 domic<span class=\"_ _0\"></span>iliada 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>54 <span class=\"_ _8\"> </span>empleados. <span class=\"_ _9\"> </span>Su <span class=\"_ _8\"> </span>actividad <span class=\"_ _9\"> </span>incluye <span class=\"_ _8\"> </span>el <span class=\"_ _9\"> </span>dise\u00f1<span class=\"_ _1\"></span>o, <span class=\"_ _9\"> </span>fabricaci\u00f3n <span class=\"_ _9\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </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 <span class=\"_ _1\"></span>de negocios de <span class=\"_ _1\"></span>la UGE Asc<span class=\"_ _1\"></span>aso Factory S.L.U<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>en el e<span class=\"_ _1\"></span>jercicio 2025<span class=\"_ _1\"></span> ha ascendido <span class=\"_ _1\"></span>a 8.499 miles <span class=\"_ _1\"></span>de euros, (un 19,2% inf<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>rior a l<span class=\"_ _b\"></span>a registrada en el<span class=\"_ _b\"></span> ejercicio 2024<span class=\"_ _1\"></span>) y <span class=\"_ _b\"></span>un beneficio negativo en <span class=\"_ _b\"></span>consolidaci\u00f3<span class=\"_ _1\"></span>n ant<span class=\"_ _0\"></span>es de <span class=\"_ _b\"></span>in<span class=\"_ _1\"></span>tereses<span class=\"_ _0\"></span> e impuestos 0,1 millones de euros motivado fundamentalmente por la disminuci\u00f3n de <span class=\"_ _0\"></span>las ventas.<span class=\"_ _1\"></span> Como <span class=\"_ _6\"> </span>consecuencia <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"> </span>evoluci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span>s <span class=\"_ _6\"> </span>operaciones <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>es<span class=\"_ _1\"></span>ta <span class=\"_ _6\"> </span>sociedad <span class=\"_ _9\"> </span>de<span class=\"_ _0\"></span>pendiente <span class=\"_ _6\"> </span>desde <span class=\"_ _9\"> </span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>s<span class=\"_ _0\"></span>u compra s<span class=\"_ _1\"></span>e han c<span class=\"_ _1\"></span>onsiderado <span class=\"_ _1\"></span>unas proyecciones a<span class=\"_ _1\"></span>cordes al<span class=\"_ _1\"></span> contexto <span class=\"_ _1\"></span>de incertidumbre ac<span class=\"_ _1\"></span>tual. En es<span class=\"_ _1\"></span>te sentido, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as hip\u00f3tesis relacionadas con las ventas y resultados de e<span class=\"_ _1\"></span>xplotaci\u00f3n de la UGE Ascaso son <span class=\"ls22\">la</span>s siguientes: 202<span class=\"ls0\">6 </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>2030<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 47,9% 10,0% 10<span class=\"ls16\">,1</span>% 10,0% 10<span class=\"ls0\">,4% </span>Resultado de explotaci\u00f3n en miles euros (*)  1.087 1.587 1.974 2.351 2.795 Resultado de explotaci\u00f3n en % sobre INCN (*)  8,6% 11,5% 13,0% 14,0% 15,1% (*)  <span class=\"_ _20\"> </span>El porcenta<span class=\"_ _0\"></span>je de con<span class=\"_ _b\"></span>sumo de mate<span class=\"_ _0\"></span>riales entre <span class=\"_ _b\"></span>I<span class=\"_ _1\"></span>NCN -ante<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> de ing<span class=\"_ _0\"></span>resos por <span class=\"_ _0\"></span>licencias- se <span class=\"_ _b\"></span>mantiene b\u00e1sicamen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e estable. <span class=\"_ _b\"></span>Respecto a<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>agregado d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>otros gasto<span class=\"_ _b\"></span>s de <span class=\"_ _b\"></span>fabricaci\u00f3n <span class=\"_ _b\"></span>y otros <span class=\"_ _b\"></span>gastos <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>explotaci\u00f3n, <span class=\"_ _b\"></span>el cre<span class=\"_ _b\"></span>cim<span class=\"_ _1\"></span>iento <span class=\"_ _b\"></span>anual promedio del period<span class=\"_ _b\"></span>o plurianual es del 7,9<span class=\"ls1d\">%.</span> Con <span class=\"_ _1\"></span>car\u00e1cter <span class=\"_ _1\"></span>general<span class=\"_ _1\"></span>, l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>inversiones <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>periodo <span class=\"_ _1\"></span>proyectado <span class=\"_ _a\"></span>no <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>significativas, <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span> bien, <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>crecimiento <span class=\"_ _1\"></span>de las ventas conlleva una inversi\u00f3n en capital circulante en tant<span class=\"_ _0\"></span>o se alcanza una actividad estable.<span class=\"_ _1\"></span>  Para la e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>timaci\u00f3n del<span class=\"_ _b\"></span> valor residual, tra<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> la r<span class=\"_ _b\"></span>eflexi<span class=\"_ _1\"></span>\u00f3n r<span class=\"_ _b\"></span>ea<span class=\"_ _1\"></span>lizada, se<span class=\"_ _0\"></span> ha <span class=\"_ _0\"></span>considerado un<span class=\"_ _b\"></span> flujo medio sostenible <span class=\"_ _b\"></span>y una tasa de crecimiento prevista de 1% (al igual que en el ejercicio 2024<span class=\"ls14\">).</span> La tasa <span class=\"_ _1\"></span>de descuento <span class=\"_ _1\"></span>antes de <span class=\"_ _1\"></span>impuestos utilizada <span class=\"_ _1\"></span>a efectos de <span class=\"_ _1\"></span>este test<span class=\"_ _a\"></span> de <span class=\"_ _1\"></span>deterioro es del<span class=\"_ _1\"></span> 13,9% (13,3%<span class=\"_ _1\"></span> en el ejercicio 2024). El test <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e i<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>pairment del <span class=\"_ _b\"></span>ejercicio 2025 de la <span class=\"_ _b\"></span>inversi\u00f3n en Ascaso <span class=\"_ _b\"></span>Factory, S.L.U. <span class=\"ffa\">se <span class=\"_ _b\"></span>ha<span class=\"_ _1\"></span> real<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>zado \u201cpre NI<span class=\"_ _b\"></span>IF 16\u201d: (i)<span class=\"_ _b\"></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=\"_ _b\"></span>s<span class=\"_ _1\"></span>ivos por arrendamiento seg\u00fan NIIF 16 de<span class=\"_ _0\"></span> la deuda financiera net<span class=\"_ _1\"></span>a. El valor recuperable de los recursos propios es igual al valor d<span class=\"_ _0\"></span>e la empresa menos su deuda financiera neta.<span class=\"_ _1\"></span> Del <span class=\"_ _6\"> </span>resultado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>este <span class=\"_ _6\"></span>an\u00e1lisis, <span class=\"_ _9\"> </span>los <span class=\"_ _7\"></span>Administradores <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"> </span>Sociedad <span class=\"_ _6\"> </span>dominante<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>han <span class=\"_ _6\"> </span>registrado <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _6\"></span>por deterioro <span class=\"_ _9\"> </span>del <span class=\"_ _7\"></span>fo<span class=\"_ _1\"></span>ndo <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>comercio <span class=\"_ _6\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span><span class=\"ls11\">2.</span>8<span class=\"_ _1\"></span>67 <span class=\"_ _6\"> </span>miles <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>euros <span class=\"_ _9\"> </span>(Nota <span class=\"_ _6\"> </span>4) <span class=\"_ _9\"> </span><span class=\"ffa\">en <span class=\"_ _6\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>\u201cDeterioro <span class=\"_ _6\"></span>y <span class=\"_ _9\"> </span>resultados <span class=\"_ _6\"></span>por </span>enajenaci\u00f3n del inmovilizado\u201d de la cuenta de p\u00e9rdidas y ganancias consolidada de 2025 adjunta<span class=\"_ _1\"></span><span class=\"ff3\">. </span>El importe <span class=\"_ _b\"></span>a recuperar <span class=\"_ _b\"></span>en libros <span class=\"_ _b\"></span>consolidados<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>vez registrada l<span class=\"_ _b\"></span>a mencionada <span class=\"_ _b\"></span>p\u00e9<span class=\"_ _1\"></span>rdida, asciende <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>15<span class=\"_ _1\"></span>.375 <span class=\"_ _b\"></span>miles de euros (Notas 4 y 5), sin incluir 544 miles de euros de activos por derecho de uso. 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=\"_ _b\"></span> f<span class=\"_ _1\"></span>ondo de co<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ercio de <span class=\"_ _1\"></span>SIA Vendon ha sido e<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>aluado por <span class=\"_ _b\"></span>refe<span class=\"_ _1\"></span>rencia <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>l valor<span class=\"_ _b\"></span> en uso, que <span class=\"_ _b\"></span>ha sido calculado <span class=\"_ _b\"></span>en base a <span class=\"_ _0\"></span>proyecciones de <span class=\"_ _b\"></span>flujo de efectivo<span class=\"_ _b\"></span> (aprobadas <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Direcci\u00f3n) <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>representan <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>mejo<span class=\"_ _1\"></span>res <span class=\"_ _b\"></span>estimaciones, <span class=\"_ _b\"></span>cubriendo <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>per\u00edodo <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>5 <span class=\"_ _b\"></span>a\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>re<span class=\"_ _1\"></span>nta <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>5, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>tasa de descuento antes de impuestos utilizada a efectos<span class=\"_ _0\"></span> de este tes<span class=\"_ _1\"></span>t de deterioro es del 15,4% <span class=\"_ _0\"></span>(15,1% en el ejercicio 202<span class=\"ls0\">4<span class=\"ls14\">).</span> </span>SIA <span class=\"_ _b\"></span>Vendon (que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>integra <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el segmento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span><span class=\"ff1\">Payment <span class=\"_ _0\"></span>Technologies<span class=\"ff3\">) <span class=\"_ _b\"></span>est\u00e1 <span class=\"_ _b\"></span>domiciliada <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>Riga (Letonia) <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>tiene </span></span>43<span class=\"ls0\"> <span class=\"_ _1\"></span>empleados. <span class=\"_ _a\"></span>Su <span class=\"_ _1\"></span>actividad <span class=\"_ _1\"></span>incluye <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>dise\u00f1o, <span class=\"_ _1\"></span>producci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>venta <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>soluciones <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IoT, <span class=\"_ _1\"></span>equipos <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>telemetr\u00eda <span class=\"_ _1\"></span>y </span>medios de pago para m\u00e1quinas de vending y caf\u00e9. La cifra <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>5 <span class=\"_ _1\"></span>ha ascendido a <span class=\"_ _1\"></span>7.992 miles <span class=\"_ _1\"></span>de euros, <span class=\"_ _1\"></span>siendo un 5,8<span class=\"ls21\">% </span>inferior a la del ejercicio 2024. 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>2025 <span class=\"_ _9\"> </span>ha <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span><span class=\"ls19\">1,</span>3 <span class=\"_ _6\"> </span>millones <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>(<span class=\"_ _b\"></span>1,1 millones de euros en 2024<span class=\"ls14\">).</span> Los flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>resultan de las proyecciones <span class=\"_ _1\"></span>realizadas que utilizan <span class=\"_ _1\"></span>hip\u00f3tesis sobre cambios en<span class=\"_ _1\"></span> los precios de <span class=\"_ _7\"></span>venta <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>volumen, <span class=\"_ _7\"></span>fundamentadas <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>expe<span class=\"_ _1\"></span>riencia <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>expectativas <span class=\"_ _a\"></span>fu<span class=\"_ _1\"></span>turas <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>lanes estrat\u00e9gicos <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>vigor. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>informa<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _8\"> </span>referente <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"> </span>hip\u00f3tesis <span class=\"_ _8\"> </span>relacionadas <span class=\"_ _8\"> </span>con <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>ventas <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>resultados <span class=\"_ _8\"> </span>de explotaci\u00f3n previstos en el an\u00e1lisis del test de deterioro en 2<span class=\"_ _0\"></span>02<span class=\"_ _1\"></span>5 de la UGE Vendon es la siguiente: 202<span class=\"ls0\">6 </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>2030<span class=\"ls0\"> </span>Crecimiento anual de Importe neto de la cifra de negocios (INCN) 31,4% 19,0% 16,0% 13,8% 10,0% Resultado de explotaci\u00f3n en miles euros (*) 2.481 2.910 3.484 4.084 4.535 Resultado de explotaci\u00f3n en % sobre INCN (*)  23,6% 23,3% 24,0% 24,8% 25,0% (**)  <span class=\"_ _15\"> </span>El po<span class=\"_ _0\"></span>rcentaje <span class=\"_ _0\"></span>de con<span class=\"_ _0\"></span>sumo de ma<span class=\"_ _b\"></span>teriales entre INCN<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>-antes de<span class=\"_ _b\"></span> ingresos por licen<span class=\"_ _b\"></span>cias<span class=\"_ _1\"></span>- se man<span class=\"_ _b\"></span>tiene b\u00e1sicamente<span class=\"_ _b\"></span> estable. <span class=\"_ _b\"></span>Respecto a<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>agregado d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>otros gasto<span class=\"_ _b\"></span>s de <span class=\"_ _b\"></span>fabricaci\u00f3n <span class=\"_ _b\"></span>y otros <span class=\"_ _b\"></span>gastos <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>explotaci\u00f3n, <span class=\"_ _b\"></span>el cre<span class=\"_ _b\"></span>cim<span class=\"_ _1\"></span>iento <span class=\"_ _b\"></span>anual promedio del period<span class=\"_ _b\"></span>o plurianual es del 13,4<span class=\"ls1d\">%.<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>Con car\u00e1cter <span class=\"_ _b\"></span>general, las <span class=\"_ _b\"></span>inversiones para <span class=\"_ _b\"></span>el periodo <span class=\"_ _b\"></span>proyectado <span class=\"_ _1\"></span>no son <span class=\"_ _b\"></span>significativas<span class=\"_ _1\"></span>. E<span class=\"_ _b\"></span>ste<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>negocio<span class=\"_ _1\"></span> n<span class=\"_ _b\"></span>o precisa de<span class=\"_ _b\"></span> inversiones relevantes al ser poco intensivo en capital.  Para la e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>timaci\u00f3n del<span class=\"_ _b\"></span> valor residual, tra<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> la r<span class=\"_ _b\"></span>eflexi<span class=\"_ _1\"></span>\u00f3n r<span class=\"_ _b\"></span>ea<span class=\"_ _1\"></span>lizada, se<span class=\"_ _0\"></span> ha <span class=\"_ _0\"></span>considerado un<span class=\"_ _b\"></span> flujo medio sostenible <span class=\"_ _b\"></span>y una tasa de crecimiento prevista de 1% (al igual que en el ejercicio 2024<span class=\"ls14\">).</span> 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>5 <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=\"ffa\">se  ha <span class=\"_ _8\"> </span>realizado <span class=\"_ _d\"> </span>\u201cpre <span class=\"_ _d\"> </span>NIIF</span>  <span class=\"ffa\">16\u201d<span class=\"_ _b\"></span>:  (i)<span class=\"_ _b\"></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=\"_ _b\"></span>s<span class=\"_ _1\"></span>ivos por arrendamiento seg\u00fan NIIF 16 de<span class=\"_ _0\"></span> la deuda financiera neta. El<span class=\"_ _b\"></span> valor recuperable de los recursos propios es igual al valor de la empresa menos su deuda<span class=\"_ _0\"></span> financiera neta.<span class=\"_ _1\"></span> Desde una perspectiva de an\u00e1lisis de sensibilidad, varia<span class=\"_ _0\"></span>ciones de un 10% en la tasa de<span class=\"_ _0\"></span> descuento y/o en el valor<span class=\"_ _0\"></span> residual  proyectado <span class=\"_ _d\"> </span>no  conllevan <span class=\"_ _d\"> </span>la  necesidad <span class=\"_ _d\"> </span>de  registro  de <span class=\"_ _d\"> </span>deterioro  adi<span class=\"_ _0\"></span>cional  alguno.  O<span class=\"_ _0\"></span>tros  es<span class=\"_ _0\"></span>cenarios alternativos razonablemente posibles de cifra de neg<span class=\"_ _0\"></span>ocios (con variaciones negativas d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> hasta un 1<span class=\"_ _b\"></span>0<span class=\"_ _1\"></span>% en la cifra de negocios en<span class=\"_ _0\"></span> todos <span class=\"_ _0\"></span>y cada u<span class=\"_ _b\"></span>no<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os ejer<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>icios proyectados) n<span class=\"_ _0\"></span>o conllevan t<span class=\"_ _b\"></span>ampoco la necesidad de <span class=\"_ _b\"></span>registro de deterioro <span class=\"_ _7\"></span>adicional <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>lguno. <span class=\"_ _7\"></span>El <span class=\"_ _a\"></span>imp<span class=\"_ _1\"></span>orte <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>recuperar <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>libros <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>onsoli<span class=\"_ _1\"></span>dados <span class=\"_ _7\"></span>asciende <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>9.989 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros, <span class=\"_ _7\"></span>sin incluir <span class=\"ls11\">100</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=\"_ _b\"></span>diciemb<span class=\"_ _1\"></span>re <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pone <span class=\"_ _b\"></span>de manifiesto <span class=\"_ _c\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>necesidad <span class=\"_ _b\"></span>de rea<span class=\"_ _0\"></span>lizar <span class=\"_ _b\"></span>correcci\u00f3n <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alorativa <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>terioro <span class=\"_ _b\"></span>alguna",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "<div class=\"c w59 h37 gs13\"><div class=\"t m0 x8 h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">De los que deterioro- </div></div><div class=\"c w5a h37 gs14\"><div class=\"t m0 x18 h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">(3.600) </div></div><div class=\"c w5b h37 gs15\"><div class=\"t m0 xa0 h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">(3.600) </div></div>Del <span class=\"_ _6\"> </span>resultado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>este <span class=\"_ _6\"></span>an\u00e1lisis, <span class=\"_ _9\"> </span>los <span class=\"_ _7\"></span>Administradores <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"> </span>Sociedad <span class=\"_ _6\"> </span>dominante<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>han <span class=\"_ _6\"> </span>registrado <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _6\"></span>por deterioro <span class=\"_ _9\"> </span>del <span class=\"_ _7\"></span>fo<span class=\"_ _1\"></span>ndo <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>comercio <span class=\"_ _6\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span><span class=\"ls11\">2.</span>8<span class=\"_ _1\"></span>67 <span class=\"_ _6\"> </span>miles <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>euros <span class=\"_ _9\"> </span>(Nota <span class=\"_ _6\"> </span>4) <span class=\"_ _9\"> </span><span class=\"ffa\">en <span class=\"_ _6\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>\u201cDeterioro <span class=\"_ _6\"></span>y <span class=\"_ _9\"> </span>resultados <span class=\"_ _6\"></span>por </span>enajenaci\u00f3n del inmovilizado\u201d de la cuenta de p\u00e9rdidas y ganancias consolidada de 2025 adjunta<span class=\"_ _1\"></span><span class=\"ff3\">. </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=\"ls11\">La</span> recuperaci\u00f3n de estos proyecto<span class=\"_ _b\"></span>s 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> p<span class=\"_ _1\"></span>or 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=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>balance <span class=\"ls18\">y <span class=\"_ _b\"></span><span class=\"ls0\">(ii) <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>proyectos <span class=\"_ _b\"></span>no <span class=\"_ _0\"></span>finalizados <span class=\"_ _b\"></span>est\u00e1n <span class=\"_ _b\"></span>cumpliendo <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>plan de <span class=\"_ _b\"></span>negocio <span class=\"_ _b\"></span>inicial, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _0\"></span>como </span></span>otros procedimientos que garantizan que se recuperar\u00e1 el valor del activo.  Al 31 de diciembre de 2025<span class=\"_ _1\"></span> los costes de desarrollo netos activados ascienden a 1.603 miles <span class=\"_ _1\"></span>de euros (2.829 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>2024<span class=\"ls14\">),</span> <span class=\"_ _a\"></span>siendo <span class=\"_ _a\"></span>286 <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=\"_ _b\"></span>a<span class=\"_ _1\"></span>lizados por el S<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>bgrupo Primion para <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l inmovili<span class=\"_ _0\"></span>zado intangible (<span class=\"ls11\">237</span> <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros en <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4) <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>1.244 <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>uros <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>(<span class=\"ls19\">1.<span class=\"ls11\">523</span></span> <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4) <span class=\"_ _1\"></span>registrados <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <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=\"_ _b\"></span>l ejercicio anual terminado al 31 de diciembre de 20<span class=\"ls19\">25<span class=\"_ _1\"></span></span>.  Adicionalmente  a <span class=\"_ _8\"> </span>la<span class=\"_ _1\"></span>  a<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ortizaci\u00f3n <span class=\"_ _d\"> </span>de  los <span class=\"_ _d\"> </span>proyectos  de <span class=\"_ _d\"> </span>I+D <span class=\"_ _d\"> </span>activados,  el <span class=\"_ _d\"> </span>Grupo  reali<span class=\"_ _0\"></span>za  otros <span class=\"_ _8\"> </span>gastos<span class=\"_ _1\"></span> <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=\"_ _9\"> </span>se <span class=\"_ _6\"> </span>imputan<span class=\"_ _1\"></span> <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>importe <span class=\"_ _6\"></span>en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _9\"> </span>2025 asciende a 20.105 <span class=\"_ _b\"></span>miles de euros (1<span class=\"_ _b\"></span>7<span class=\"_ _1\"></span>.613 miles<span class=\"_ _0\"></span> de euros <span class=\"_ _b\"></span>en 2024). La nat<span class=\"_ _0\"></span>uraleza de <span class=\"_ _0\"></span>los principales <span class=\"_ _b\"></span>gastos 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=\"_ _b\"></span> </span>p\u00e9rdidas y ganancias consolidada.   <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=\"_ _7\"></span><span class=\"ls11\">a <span class=\"_ _1\"></span></span>modificaciones <span class=\"_ _a\"></span>realizadas <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>sis<span class=\"_ _1\"></span>temas <span class=\"_ _a\"></span>inform\u00e1ticos <span class=\"_ _a\"></span>de gesti\u00f3n integral y a o<span class=\"_ _1\"></span>tras altas de aplicaciones inform\u00e1ticas<span class=\"_ _1\"></span> en Azkoyen Vending <span class=\"_ _1\"></span>&amp; Payment Solutions, S.L.U<span class=\"ls16\">. </span>(Nota <span class=\"_ _7\"></span>1). <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>os <span class=\"_ _a\"></span>retiros <span class=\"_ _7\"></span>corresponden <span class=\"_ _7\"></span>principalmente <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>bajas <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>intangibles <span class=\"_ _a\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>contraban <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>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=\"_ _7\"></span>en <span class=\"_ _a\"></span>uso <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e 20<span class=\"ls0\">25 asciende a 8.056 miles de euros.  </span>5.2 P\u00e9rdidas por deterioro  No se ha registrado deterioro de elementos del inmovilizado intangible.<span class=\"_ _2a\"> </span>P\u00e9rdidas por deterioro - Al 31 de diciembre de 2023 (660) - - - - (660) Reversi\u00f3n por deterioro<span class=\"ff1\"> </span>122<span class=\"ff1 ls0\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>122<span class=\"ff1 ls0\"> </span>Al 31 de diciembre de 2024 (538) - - - - (538) Reversi\u00f3n por deterioro<span class=\"ff1\"> </span>118<span class=\"ff1 ls0\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>1<span class=\"ls11\">18</span><span class=\"ff1\"> </span>Al 31 de diciembre de 2025 (<span class=\"ls11\">420</span>) - - - - (<span class=\"ls11\">420<span class=\"_ _2a\"> </span></span>) En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2024 <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>producido <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>por <span class=\"_ _c\"></span>dete<span class=\"_ _1\"></span>rioro <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>elementos <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>in<span class=\"_ _1\"></span>movilizado <span class=\"_ _b\"></span>material. De <span class=\"_ _1\"></span>acuerdo con <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>tasaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _7\"></span>experto <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>ndependiente <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>enero <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>6, <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>dicho <span class=\"_ _7\"></span>inmueble, <span class=\"_ _a\"></span>as\u00ed como <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>instalaciones <span class=\"_ _9\"> </span>afectas <span class=\"_ _8\"> </span>es <span class=\"_ _9\"> </span>superior <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>v<span class=\"_ _1\"></span>alor <span class=\"_ _9\"> </span>neto <span class=\"_ _9\"> </span>contable, <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>Administradores consideraron llevar a cabo una reversi\u00f3n del deterioro de este inmueble por importe de 1<span class=\"_ _1\"></span><span class=\"ls19\">18</span> miles de euros.<span class=\"_ _2a\"> </span>7.4 P\u00e9rdidas por deterioro  <span class=\"_ _13\"> </span>En <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>cada<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>balance <span class=\"_ _b\"></span>de situaci\u00f3n <span class=\"_ _b\"></span>consolidado <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>aquella fecha <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>que c<span class=\"_ _0\"></span>onsidere <span class=\"_ _b\"></span>necesario, e<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Grupo revisa <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>importes <span class=\"_ _c\"></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=\"_ _c\"></span>m<span class=\"_ _1\"></span>ateriales, <span class=\"_ _b\"></span>intangibles<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>activos <span class=\"_ _c\"></span>por <span class=\"_ _b\"></span>derecho <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>uso <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>determinar 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=\"ls16\">. </span> Los flujos futuros <span class=\"_ _0\"></span>de efectivo r<span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>ultan de <span class=\"_ _0\"></span>las proyecciones re<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>lizadas por <span class=\"_ _0\"></span>el Grupo Azkoy<span class=\"_ _0\"></span>en para las <span class=\"_ _0\"></span>Unidades 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=\"_ _b\"></span>e <span class=\"_ _9\"> </span>cambios <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </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 u<span class=\"_ _1\"></span>n 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=\"_ _b\"></span>nmov<span class=\"_ _1\"></span>ilizado <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=\"_ _b\"></span>m<span class=\"_ _1\"></span>ion <span class=\"_ _8\"> </span>(<span class=\"ff1\">Time <span class=\"_ _d\"> </span>&amp; <span class=\"_ _8\"> </span>Security</span>), <span class=\"_ _d\"> </span>Coges, <span class=\"_ _d\"> </span>S.p.A., Coffetek, <span class=\"_ _1\"></span>Ltd<span class=\"ls16\">, <span class=\"_ _1\"></span></span>Asca<span class=\"_ _1\"></span>so <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 <span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>referencia <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>an\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=\"_ _b\"></span>e<span class=\"_ _1\"></span>laci\u00f3n <span class=\"_ _6\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _9\"> </span>el <span class=\"_ _6\"></span>Fondo <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>Comercio <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>resto <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>activos <span class=\"_ _6\"> </span>vi<span class=\"_ _1\"></span>nculados <span class=\"_ _6\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>dic<span class=\"_ _b\"></span>h<span class=\"_ _1\"></span>as unidades generadoras de efectivo.  Respecto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>restantes <span class=\"_ _a\"></span>u<span class=\"_ _1\"></span>nidades <span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>eradoras <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>efectivo <span class=\"_ _7\"></span>(Nota <span class=\"_ _a\"></span>3.a.), <span class=\"_ _a\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Administradores <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad dominante cons<span class=\"_ _0\"></span>ideran que <span class=\"_ _b\"></span>no hay <span class=\"_ _b\"></span>indicio de <span class=\"_ _b\"></span>deterioro alguno <span class=\"_ _b\"></span>al 31 d<span class=\"_ _b\"></span>e diciembre <span class=\"_ _0\"></span>de 20<span class=\"_ _1\"></span>25, adicional <span class=\"_ _b\"></span>al indicado en la nota 4 (Nota 19.2). En <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2025 <span class=\"_ _a\"></span><span class=\"ffa\">el <span class=\"_ _a\"></span>movimiento <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>orrecciones <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lorativas <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cExistencias\u201d <span class=\"_ _a\"></span>del </span>balance de situaci\u00f3n adjunto ha sido el siguiente (en miles d<span class=\"_ _0\"></span>e euros)<span class=\"_ _2a\"> </span>:<span class=\"_ _1\"></span> Miles de euros Materias primas Productos terminados y en curso Saldos a 31 de diciembre de 2024 (6.985) (3.653) (Adiciones) / Reversiones (Nota 20.1) (<span class=\"ls11\">712</span>) (<span class=\"ls11\">53</span>) Retiros por achatarramientos 313<span class=\"ls0\"> </span>94<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n 73<span class=\"ls0\"> </span>6 Saldos a 31 de diciembre de 2025 (7.311) (3.606)<span class=\"_ _2a\"> </span><div class=\"c w39 h29 gs45\"><div class=\"t m0 x4 h25 y50a 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>de <span class=\"_ _6\"> </span>20<span class=\"_ _1\"></span>25 <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>2024 <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>consecuencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _7\"></span>an\u00e1lisis </div><div class=\"t m0 x4 h25 y178 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 h25 y50b ff3 fs0 fc0 sc0 ls0 ws0\">obsolescencia de algunos productos.<span class=\"_ _2a\"> </span> </div></div>Durante <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>ejercicios <span class=\"_ _9\"> </span><span class=\"ls11\">20</span>2<span class=\"_ _0\"></span>5 <span class=\"_ _9\"> </span>y <span class=\"_ _6\"> </span>2<span class=\"_ _1\"></span>024 <span class=\"_ _9\"> </span>no <span class=\"_ _6\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>han <span class=\"_ _6\"> </span>pro<span class=\"_ _1\"></span>ducido <span class=\"_ _6\"> </span>p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>terioro <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>activos <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>contrato.<span class=\"fc2\"> <span class=\"_ _9\"> </span></span>Las provisiones por contratos onerosos <span class=\"ffa\">se registran en el ep\u00edgrafe \u201cProvisiones corrientes\u201d (v\u00e9ase Nota 1<span class=\"_ _1\"></span></span>4<span class=\"ls14\">).</span> La provisi\u00f3n de insolvencias<span class=\"ffa\">, que se presenta minorando el ep\u00edgrafe \u201cDeudores comerciales, terceros\u201d, </span>y<span class=\"_ _1\"></span> su movimiento durante los ejercicios 2025 y 2024 es el siguiente: Miles de e<span class=\"_ _1\"></span>uros<span class=\"_ _1\"></span> Saldo a 31 de diciembre de 2023 (5.586) (Dotaci\u00f3n) / Reversiones 71<span class=\"ls0\"> </span>Aplicaciones 44<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n (37) Saldo a 31 de diciembre de 2024 (5.508) (Dotaci\u00f3n) / Reversiones<span class=\"ff1\"> </span>(57)<span class=\"ff1\"> </span>Aplicaciones 29<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n<span class=\"ff1\"> </span>46<span class=\"ff1 ls0\"> </span>Saldo a 31 de diciembre de 2025 (5.490) 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=\"_ _1\"></span>tr\u00e1fico\u201d <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _a\"></span>de p\u00e9rdi<span class=\"_ _1\"></span>das y<span class=\"_ _1\"></span> <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=\"_ _2a\"> </span>Tal y <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omo e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tablece la <span class=\"_ _b\"></span>NIIF 7, a <span class=\"_ _b\"></span>continuaci\u00f3n, se presenta <span class=\"_ _b\"></span>la informaci\u00f3n re<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ativa al <span class=\"_ _b\"></span>an\u00e1lisis de antig\u00fce<span class=\"_ _0\"></span>dad de <span class=\"_ _b\"></span>los deudores <span class=\"_ _b\"></span>comerciales ter<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>eros <span class=\"_ _b\"></span>(Cli<span class=\"_ _1\"></span>entes <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>entas <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>prestaciones de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span>rvicio) <span class=\"_ _b\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de dicie<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>bre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>025 y <span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>024<span class=\"ls13\">. </span>Se adjunta detalle de los saldos sin vencer, saldos vencidos, as\u00ed como de aquellos<span class=\"_ _1\"></span> deteriorados en su totalidad: Miles de euros 20<span class=\"ls0\">25 </span>20<span class=\"ls0\">24 </span>Bruto a cobrar Provisi\u00f3n Bruto a cobrar Provisi\u00f3n<span class=\"_ _2a\"> </span><div class=\"c wa1 h37 gs4b\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Sin vencer </div></div><div class=\"c w9d h37 gs4c\"><div class=\"t m0 x23 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">29.738 </div></div><div class=\"c wa5 h37 gs4d\"><div class=\"t m0 xc1 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">369</span>) </div></div><div class=\"c w5a h37 gs4e\"><div class=\"t m0 x2c h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">24.978 </div></div><div class=\"c wa5 h37 gs4f\"><div class=\"t m0 xc1 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(267) </div></div><div class=\"c wa1 h37 gs50\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Vencidos </div></div><div class=\"c wa1 h24 gs51\"><div class=\"t m0 x8 h25 y4c ff3 fs0 fc0 sc0 ls16 ws0\">    <span class=\"ls0\">Menos de 90 d\u00edas </span></div></div><div class=\"c w9d h24 gs52\"><div class=\"t m0 xc1 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">7.557 </div></div><div class=\"c wa5 h24 gs53\"><div class=\"t m0 xc1 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">101</span>) </div></div><div class=\"c w5a h24 gs54\"><div class=\"t m0 x28 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">7.809 </div></div><div class=\"c wa5 h24 gs55\"><div class=\"t m0 xc1 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">(163) </div></div><div class=\"c wa1 h85 gs56\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls16 ws0\">    <span class=\"ls0\">M\u00e1s de 90 d\u00edas y menos de 180 </span></div></div><div class=\"c w9d h85 gs57\"><div class=\"t m0 x21 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">701<span class=\"ls0\"> </span></div></div><div class=\"c wa5 h85 gs58\"><div class=\"t m0 x24 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">77</span>) </div></div><div class=\"c w5a h85 gs59\"><div class=\"t m0 xf h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">777<span class=\"ls0\"> </span></div></div><div class=\"c wa5 h85 gs5a\"><div class=\"t m0 xc1 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(141) </div></div><div class=\"c wa1 h37 gs5b\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls16 ws0\">    <span class=\"ls0\">M\u00e1s de 180 y menos de un a\u00f1o </span></div></div><div class=\"c w9d h37 gs5c\"><div class=\"t m0 x21 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">394<span class=\"ls0\"> </span></div></div><div class=\"c wa5 h37 gs5d\"><div class=\"t m0 xc1 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">202</span>) </div></div><div class=\"c w5a h37 gs5e\"><div class=\"t m0 xf h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">465<span class=\"ls0\"> </span></div></div><div class=\"c wa5 h37 gs5f\"><div class=\"t m0 xc1 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(248) </div></div><div class=\"c wa1 h37 gs60\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls16 ws0\">    <span class=\"ls0\">M\u00e1s de un a\u00f1o </span></div></div><div class=\"c w9d h37 gs61\"><div class=\"t m0 xc1 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">1.157 </div></div><div class=\"c wa5 h37 gs62\"><div class=\"t m0 x2a h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(1.135) </div></div><div class=\"c w5a h37 gs63\"><div class=\"t m0 x28 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">1.232 </div></div><div class=\"c wa5 h37 gs64\"><div class=\"t m0 x2a h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(1.154) </div></div><div class=\"c wa1 h24 gs65\"><div class=\"t m0 x8 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Deteriorados en su totalidad </div></div><div class=\"c w9d h24 gs66\"><div class=\"t m0 xc1 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">3.606 </div></div><div class=\"c wa5 h24 gs67\"><div class=\"t m0 x2a h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">(3.606) </div></div><div class=\"c w5a h24 gs68\"><div class=\"t m0 x28 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">3.535 </div></div><div class=\"c wa5 h24 gs69\"><div class=\"t m0 x2a h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">(3.535) </div></div><div class=\"c wa1 h37 gs6a\"><div class=\"t m0 xd6 h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w9d h37 gs6b\"><div class=\"t m0 x23 h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">43.153 </div></div><div class=\"c wa5 h37 gs6c\"><div class=\"t m0 x2a h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">(5.490) </div></div><div class=\"c w5a h37 gs6d\"><div class=\"t m0 x2c h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">38.796 </div></div><div class=\"c wa5 h37 gs6e\"><div class=\"t m0 x2a h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">(5.508) </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-396": {
   "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=\"ls16\">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\u00edgrafe <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>balances <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _1\"></span>consoli<span class=\"_ _1\"></span>dados <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de diciembre de 2025 y 2024 <span class=\"ls19\">es<span class=\"_ _1\"></span></span> el siguiente: Miles de euros Cartera de clientes Aplicaciones Inform\u00e1ticas Gastos de Desarrollo Otros Total Coste: 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 - (254) (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 Adiciones - 317<span class=\"ls0\"> </span>304<span class=\"ls0\"> </span>104<span class=\"ls0\"> </span>725<span class=\"ls0\"> </span>Retiros - (186) (<span class=\"ls11\">423</span>) (<span class=\"ls11\">470</span>) (1.079) Traspasos - 43<span class=\"ls0\"> </span>- - 43<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n - (15) - - (15) Saldo al 31.12.25 8.600 7.251 9.704 8.052 33.607 Amortizaci\u00f3n acumulada: Saldo al 31.12.23 (1.196) (5.929) (11.709) (2.798) (21.632) Dotaciones  (797) (413) (2.218) (481) (3.909)<span class=\"_ _2a\"> </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)<span class=\"ff3\"> </span>(6.170) (6.994) (2.686) (17.843) Dotaciones  (<span class=\"ls11\">798</span>) (<span class=\"ls11\">451</span>) (1.530) (<span class=\"ls11\">763</span>) (<span class=\"ls11\">3.542</span>)<span class=\"_ _2a\"> </span>Retiros - 149<span class=\"ls0\"> </span>423<span class=\"ls0\"> </span>470<span class=\"ls0\"> </span>1.042 Diferencias de conversi\u00f3n - 10<span class=\"ls0\"> </span>- - 10<span class=\"ls0\"> </span>Saldo al 31.12.25 (2.791) (6.462) (8.101) (<span class=\"ls11\">2.979</span>) (20.333) Valor neto contable al 31.12.24 6.607 922<span class=\"ls0\"> </span>2.829 5.732 16.090 Valor neto contable al 31.12.25 5.809 789<span class=\"ls0\"> </span>1.603 5.073<span class=\"ls0\"> </span>13.<span class=\"ls0\">274<span class=\"_ _2a\"> </span></span>La <span class=\"_ _1\"></span>pr\u00e1ctica <span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>talidad <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>eto <span class=\"_ _1\"></span>contable <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ep\u00edgrafes <span class=\"_ _1\"></span>\u201cCartera <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>clientes\u201d <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>\u201cOtros\u201d <span class=\"_ _1\"></span>provienen <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>los<span class=\"_ _b\"></span> procesos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>adquisici\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>sociedades <span class=\"_ _b\"></span>dependientes SIA<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Vendon <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>Ascaso <span class=\"_ _b\"></span>Factory, <span class=\"_ _b\"></span>S.L.U. <span class=\"_ _b\"></span>llevados <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>cabo en 2022. En <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span><span class=\"ls19\">on</span> <span class=\"_ _a\"></span><span class=\"ffa\">\u201cGastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Desarrollo\u201d <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>\u201cOtros\u201d, <span class=\"_ _1\"></span></span>los <span class=\"_ _a\"></span>saldos y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>movimientos <span class=\"_ _a\"></span>corresponden <span class=\"_ _1\"></span>fundamentalmente al <span class=\"ls0\">Subgrupo <span class=\"_ _0\"></span>Primion, as\u00ed <span class=\"_ _b\"></span>como a SIA <span class=\"_ _b\"></span>Vendon<span class=\"_ _1\"></span>. <span class=\"ffa\">Adi<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ionalmente, en<span class=\"_ _b\"></span> el apartado <span class=\"_ _0\"></span>de \u201c<span class=\"ff3\">O</span>tros\u201d se <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ncluye tambi\u00e9n <span class=\"_ _b\"></span>la </span></span>marca de Ascaso Factory, S.L.U.  El Subg<span class=\"_ _1\"></span>rupo Primion <span class=\"_ _1\"></span>lleva 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 c<span class=\"_ _1\"></span>ondiciones necesarias descritas en la Nota 3.b son activados como activos intangibles del Grupo.<span class=\"_ _2a\"> </span>  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "Dotaciones  (797) (413) (2.218) (481) (3.909)<span class=\"_ _2a\"> </span>Dotaciones  (<span class=\"ls11\">798</span>) (<span class=\"ls11\">451</span>) (1.530) (<span class=\"ls11\">763</span>) (<span class=\"ls11\">3.542</span>)<span class=\"_ _2a\"> </span>Gasto por amortizaci\u00f3n<span class=\"ff1\"> </span>(1.576) (1.341) (2.917) - Gasto por amortizaci\u00f3n (1.451) (1.751) (3.202) - Dotaciones (409) (725) (1.048) (182) - (2.364) Dotaciones (<span class=\"ls11\">413</span>) (<span class=\"ls11\">796</span>) (1.159) (<span class=\"ls11\">208</span>) - (2.576) Dotaciones (37)<span class=\"_ _2a\"> </span>Dotaciones<span class=\"ff1\"> </span>(37) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "6. <span class=\"_ _21\"> </span>Activos por derecho de uso y pasivos por arrendamiento Desde <span class=\"_ _1\"></span>el 1 de <span class=\"_ _1\"></span>enero de 201<span class=\"_ _1\"></span>9 se a<span class=\"_ _1\"></span>plica la NIIF <span class=\"_ _1\"></span>16 <span class=\"_ _1\"></span><span class=\"ffa\">\u2013</span> <span class=\"_ _1\"></span>Arrendamientos. El <span class=\"_ _1\"></span>desglose de <span class=\"_ _1\"></span>los saldos de <span class=\"_ _1\"></span>los activos p<span class=\"_ _1\"></span>or derecho <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>uso <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>sus <span class=\"_ _a\"></span>movimientos <span class=\"_ _1\"></span>durante <span class=\"_ _6\"> </span>2025 <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2024 <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>siguiente <span class=\"_ _1\"></span>(en miles de euros):<span class=\"_ _2a\"> </span>Activos por derecho de uso Pasivos por arrendamiento (Nota 16) Inmuebles Veh\u00edculos Total Saldo a 31 de diciembre de 2023 5.415 2.428 7.843 8.060 Adiciones <span class=\"ff1\"> </span>803<span class=\"ls0\"> </span>2.293 3.096 3.096 Gasto por amortizaci\u00f3n<span class=\"ff1\"> </span>(1.576) (1.341) (2.917) - Gasto por intereses (Nota 22)<span class=\"ff1\"> </span>- - - 503<span class=\"ls0\"> </span>Pagos<span class=\"ff1\"> </span>- - - (3.411) Diferencias de conversi\u00f3n<span class=\"ff1\"> </span>12<span class=\"ls0\"> </span>59<span class=\"ls0\"> </span>71<span class=\"ls0\"> </span>75<span class=\"ls0\"> </span>Saldo a 31 de diciembre de 2024 4.654 3.439 8.093 8.323 Adiciones  866<span class=\"ls0\"> </span>1.234 2.100 2.100 Gasto por amortizaci\u00f3n (1.451) (1.751) (3.202) - Gasto por intereses (Nota 22) - - - 471<span class=\"ls0\"> </span>Pagos - - - (3.675) Diferencias de conversi\u00f3n (20) (62) (82) (87) Saldo a 31 de diciembre<span class=\"_ _0\"></span> de 2025<span class=\"ff3\"> </span>4.049<span class=\"ff3\"> </span>2.860<span class=\"ff3\"> </span>6.909<span class=\"ff3\"> </span>7.1<span class=\"_ _2a\"> </span>32<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>L<span class=\"_ _1\"></span>a mayor\u00eda <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ellos <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>un v<span class=\"_ _1\"></span>encimiento 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=\"_ _a\"></span>alquiler <span class=\"_ _1\"></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>5 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>2024 es el siguiente (Nota 16): 202<span class=\"ls0\">5 </span>Saldo a 31.12.2025 Deudas a 31.12.2025 Corrientes No corrientes 202<span class=\"ls0\">6 </span>2027<span class=\"ls0\"> </span>20<span class=\"ls0\">28 </span>20<span class=\"ls0\">29 </span>3030<span class=\"ls0\"> </span>2031<span class=\"ls0\"> </span>3032 y ss Total no corrientes Pasivos por arrendamiento financiero 7.132 2.942 1.766 1.155 363<span class=\"ls0\"> </span>251<span class=\"ls0\"> </span>212<span class=\"ls0\"> </span>443<span class=\"ls0\"> </span>4.190 2024<span class=\"ls0\"> </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>2031 y ss 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>Los importes desglosados difieren del valor nominal pero dichas diferencias no son <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ignificativas.<span class=\"_ _1\"></span> Tipos de inter\u00e9s incrementales Los <span class=\"_ _6\"> </span>tipos <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>i<span class=\"_ _0\"></span>nter\u00e9s <span class=\"_ _6\"> </span>incrementales <span class=\"_ _6\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>l<span class=\"ls11\">os</span> <span class=\"_ _9\"> </span>e<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>ercicios <span class=\"_ _6\"></span><span class=\"ls11\">202</span>5 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>2024 <span class=\"_ _9\"> </span>emplead<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>s <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>c\u00e1lculo <span class=\"_ _6\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _6\"> </span>pasivos <span class=\"_ _6\"> </span>por arrendamiento <span class=\"_ _1\"></span>han sido: <span class=\"_ _1\"></span>(i) <span class=\"_ _1\"></span>4,5% cuando <span class=\"_ _1\"></span>el arre<span class=\"_ _1\"></span>ndatario es <span class=\"_ _1\"></span>Az<span class=\"_ _1\"></span>koyen Ve<span class=\"_ _1\"></span>nding &amp; <span class=\"_ _1\"></span>Payment Solutions, <span class=\"_ _1\"></span>S.L.U.<span class=\"_ _1\"></span> (Nota 1)<span class=\"ls0\">, <span class=\"_ _a\"></span>(ii) <span class=\"_ _a\"></span>5,25% <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>Reino <span class=\"_ _a\"></span>Unido, <span class=\"_ _a\"></span>(iii) <span class=\"_ _a\"></span>4,5% <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>resto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Uni\u00f3n <span class=\"_ _a\"></span>Europea, <span class=\"_ _a\"></span>(iv) <span class=\"_ _1\"></span>5,2<span class=\"_ _1\"></span>5% <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>EE.UU. <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>(v) <span class=\"_ _1\"></span>14% <span class=\"_ _a\"></span>en </span>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 d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>2018)<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>Coffetek, Ltd<span class=\"_ _1\"></span>. (entidad depe<span class=\"_ _0\"></span>ndiente <span class=\"_ _0\"></span>participada al<span class=\"_ _b\"></span> 100%) e<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Bristol, <span class=\"_ _0\"></span>Reino <span class=\"_ _b\"></span>Unid<span class=\"_ _1\"></span>o, <span class=\"_ _b\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>vi<span class=\"_ _1\"></span>gencia <span class=\"_ _b\"></span>inicial es <span class=\"_ _b\"></span>de cinco <span class=\"_ _b\"></span>a\u00f1os. Asimismo, el Grupo <span class=\"_ _b\"></span>podr\u00e1 optar <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>or s<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span> ex<span class=\"_ _b\"></span>te<span class=\"_ _1\"></span>nsi\u00f3n por <span class=\"_ _b\"></span>un segundo <span class=\"_ _b\"></span>periodo adicional de <span class=\"_ _b\"></span>cinco a\u00f1os, <span class=\"_ _b\"></span>es decir c<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>mpletando d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ez a\u00f1os en total. Las <span class=\"_ _0\"></span>rentas anuales acordadas a<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>cienden al eq<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>ivalente a 151 miles de euros<span class=\"_ _b\"></span> para el primer a\u00f1o de<span class=\"_ _b\"></span> vigencia, <span class=\"_ _0\"></span>218 <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>para <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>segundo y <span class=\"_ _b\"></span>262 <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _b\"></span>para cada <span class=\"_ _b\"></span>uno <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=\"_ _b\"></span>vigencia <span class=\"_ _b\"></span>(con re<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>isi\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>precios, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>caso, <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>segundo <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>eriodo <span class=\"_ _b\"></span>adicional <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cinco <span class=\"_ _b\"></span>a\u00f1os<span class=\"_ _a\"></span><span class=\"ls1b\">).<span class=\"_ _1\"></span></span> <span class=\"_ _b\"></span>Tras <span class=\"_ _b\"></span>el pro<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>eso de <span class=\"_ _1\"></span>revisi\u00f3n, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2024, <span class=\"_ _a\"></span>a p<span class=\"_ _1\"></span>artir <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>primer <span class=\"_ _1\"></span>trimestre, l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>cuota <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>redujo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>25%. <span class=\"_ _1\"></span><span class=\"ls23\">A </span>31 <span class=\"ls11\">de </span>diciembre de 2025, <span class=\"_ _1\"></span>el activo por derecho de uso, el<span class=\"_ _1\"></span> pasivo por arrendamiento y la provisi\u00f3n para costes de restituci\u00f3n <span class=\"_ _10\"> </span>asociados <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>citado <span class=\"_ _10\"> </span>inmueble, <span class=\"_ _10\"> </span>en <span class=\"_ _10\"> </span>r\u00e9gimen <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>arrendamiento <span class=\"_ _10\"> </span>por <span class=\"_ _10\"> </span>Coffetek, <span class=\"_ _10\"> </span>Ltd., <span class=\"_ _10\"> </span>as<span class=\"_ _0\"></span>cienden, respectivamente, al <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>quivalente a <span class=\"_ _b\"></span><span class=\"ls11\">686<span class=\"ls16\">, <span class=\"ls0\">786 <span class=\"_ _b\"></span>y 68 miles d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> eur<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>s (<span class=\"ls11\">957<span class=\"ls13\">, </span></span>1.086 <span class=\"_ _b\"></span><span class=\"ls15\">y <span class=\"ls11\">70<span class=\"ls0\"> miles <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>uros a <span class=\"_ _b\"></span>3<span class=\"_ _1\"></span>1 de<span class=\"_ _0\"></span> diciembre </span></span></span></span></span></span>de 2024). (Nota 14). Asimismo, cabe<span class=\"_ _b\"></span> destacar <span class=\"_ _b\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>desde el <span class=\"_ _b\"></span>1 <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>ene<span class=\"_ _1\"></span>ro <span class=\"_ _b\"></span>de 2020 <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>arre<span class=\"_ _1\"></span>ndamiento <span class=\"_ _b\"></span>del inmueble de <span class=\"_ _b\"></span>General Engineer<span class=\"_ _0\"></span>ing &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=\"_ _1\"></span> <span class=\"_ _a\"></span>extendido <span class=\"_ _a\"></span>hasta <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>31 <span class=\"_ _7\"></span>de diciembre de 2025 (su vi<span class=\"_ _1\"></span>gencia anterior era hasta finales de 2019)<span class=\"_ _1\"></span>. En 2025<span class=\"_ _1\"></span>, se ha vuelto a prorrogar 1 a\u00f1o<span class=\"_ _1\"></span> m\u00e1s. Desde <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>1<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>enero <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>20 la <span class=\"_ _a\"></span>renta <span class=\"_ _1\"></span>anual<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>195 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>euros. <span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>31 <span class=\"_ _a\"></span><span class=\"ls11\">de <span class=\"_ _1\"></span></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>25, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>por derecho <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>uso <span class=\"_ _7\"></span>y <span class=\"_ _9\"> </span>el <span class=\"_ _6\"></span>pasivo <span class=\"_ _6\"> </span>por <span class=\"_ _9\"> </span>arre<span class=\"_ _0\"></span>ndamiento <span class=\"_ _6\"> </span>asociados <span class=\"_ _6\"> </span>a <span class=\"_ _9\"> </span>este <span class=\"_ _6\"></span>inmueble,<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>en <span class=\"_ _6\"></span>r\u00e9gimen <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>arr<span class=\"_ _0\"></span>endami<span class=\"_ _2a\"> </span>ento <span class=\"_ _6\"> </span>por General <span class=\"_ _b\"></span>Engineering <span class=\"_ _b\"></span>&amp; <span class=\"_ _b\"></span>Te<span class=\"_ _1\"></span>chnology <span class=\"_ _b\"></span>N.V., <span class=\"_ _b\"></span>ascienden <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>162 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>176 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros, <span class=\"_ _b\"></span>respectivamente, (<span class=\"ls11\">195</span> <span class=\"_ _c\"></span><span class=\"ls18\">y <span class=\"_ _b\"></span><span class=\"ls11\">208<span class=\"ls0\"> <span class=\"_ _b\"></span>miles </span></span></span>de a 31 de diciembre de 2024<span class=\"ls1b\">).<span class=\"_ _1\"></span></span>  En junio <span class=\"_ _b\"></span>de 2022<span class=\"ls16\">, </span>Cog<span class=\"_ _0\"></span>es S.p.A <span class=\"_ _b\"></span>firm<span class=\"_ _1\"></span>\u00f3 u<span class=\"_ _b\"></span>n contrato de <span class=\"_ _b\"></span>alquiler de <span class=\"_ _b\"></span>un inmueble c<span class=\"_ _0\"></span>uya dura<span class=\"_ _0\"></span>ci\u00f3n <span class=\"ls19\">es<span class=\"_ _1\"></span></span> has<span class=\"_ _0\"></span>ta 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=\"ls19\">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=\"_ _a\"></span>IPC. <span class=\"_ _1\"></span><span class=\"ls23\">A </span>31 de <span class=\"_ _1\"></span>diciembre de 2025, el<span class=\"_ _1\"></span> activo por derecho de uso y<span class=\"_ _1\"></span> el pasivo <span class=\"_ _1\"></span>por arrendamiento asociados a este inmueble, ascienden a 1.680 <span class=\"ls18\">y </span>1.737, respectivamente<span class=\"ls16\">, (<span class=\"ls11\">1.</span></span>797 <span class=\"ls18\">y </span>1.<span class=\"_ _b\"></span>8<span class=\"_ _1\"></span>48 miles de a 31 de diciembre de 2024<span class=\"ls14\">).</span> Adicionalmente, de<span class=\"_ _b\"></span>b<span class=\"_ _1\"></span>ido <span class=\"_ _b\"></span>a la <span class=\"_ _b\"></span>adquisici\u00f3n de<span class=\"_ _b\"></span> la <span class=\"_ _0\"></span>empresa <span class=\"_ _b\"></span>Ascaso Factory,<span class=\"_ _b\"></span> S.L.U en <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>firm\u00f3 <span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>nuevo contrato de <span class=\"_ _a\"></span>arrendamiento <span class=\"_ _a\"></span>hasta <span class=\"_ _a\"></span>julio <span class=\"_ _a\"></span>de <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>237 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros. <span class=\"_ _a\"></span>A <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>5, <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=\"ls11\">a <span class=\"_ _7\"></span>528</span> <span class=\"_ _7\"></span><span class=\"ls18\">y <span class=\"_ _6\"></span></span>539<span class=\"ls13\">, </span>respectivamente<span class=\"ls16\">, (</span>710 <span class=\"ls18\">y </span>723 miles de a 31 de diciembre de <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>24<span class=\"ls14\">).</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>2025, <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 a corto pl<span class=\"_ _0\"></span>azo<span class=\"_ _1\"></span>/con duraci\u00f3n in<span class=\"_ _0\"></span>ferior a 12 me<span class=\"_ _0\"></span>ses <span class=\"ls11\">po</span>r <span class=\"ls11\">63</span> miles <span class=\"_ _0\"></span>de euros (1<span class=\"ls11\">19</span> <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>iles de euros a <span class=\"_ _0\"></span>31 de<span class=\"_ _b\"></span> diciembre de 2024) y (ii) gasto por<span class=\"_ _b\"></span> a<span class=\"_ _1\"></span>rrendamientos en los que el<span class=\"_ _0\"></span> activo subyacente es de b<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>jo valor por <span class=\"ls11\">121</span> miles de <span class=\"_ _9\"> </span>euros <span class=\"_ _8\"> </span>(1<span class=\"ls11\">27</span> <span class=\"_ _9\"> </span>miles <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>euros <span class=\"_ _8\"> </span>en <span class=\"_ _9\"> </span>2024<span class=\"ls14\">).</span> <span class=\"_ _8\"> </span>El <span class=\"_ _9\"> </span>gasto <span class=\"_ _9\"> </span>re<span class=\"_ _1\"></span>gistrado <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>pa<span class=\"_ _1\"></span>gos <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>arrendamiento <span class=\"_ _8\"> </span>variables <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>no dependen de un \u00edndice o un tipo no ha sido significativo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "Desde <span class=\"_ _1\"></span>el 1 de <span class=\"_ _1\"></span>enero de 201<span class=\"_ _1\"></span>9 se a<span class=\"_ _1\"></span>plica la NIIF <span class=\"_ _1\"></span>16 <span class=\"_ _1\"></span><span class=\"ffa\">\u2013</span> <span class=\"_ _1\"></span>Arrendamientos. El <span class=\"_ _1\"></span>desglose de <span class=\"_ _1\"></span>los saldos de <span class=\"_ _1\"></span>los activos p<span class=\"_ _1\"></span>or derecho <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>uso <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>sus <span class=\"_ _a\"></span>movimientos <span class=\"_ _1\"></span>durante <span class=\"_ _6\"> </span>2025 <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2024 <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>siguiente <span class=\"_ _1\"></span>(en miles de euros):<span class=\"_ _2a\"> </span> Activos por derecho de uso Pasivos por arrendamiento (Nota 16) Inmuebles Veh\u00edculos Total Saldo a 31 de diciembre de 2023 5.415 2.428 7.843 8.060 Adiciones <span class=\"ff1\"> </span>803<span class=\"ls0\"> </span>2.293 3.096 3.096 Gasto por amortizaci\u00f3n<span class=\"ff1\"> </span>(1.576) (1.341) (2.917) - Gasto por intereses (Nota 22)<span class=\"ff1\"> </span>- - - 503<span class=\"ls0\"> </span>Pagos<span class=\"ff1\"> </span>- - - (3.411) Diferencias de conversi\u00f3n<span class=\"ff1\"> </span>12<span class=\"ls0\"> </span>59<span class=\"ls0\"> </span>71<span class=\"ls0\"> </span>75<span class=\"ls0\"> </span>Saldo a 31 de diciembre de 2024 4.654 3.439 8.093 8.323 Adiciones  866<span class=\"ls0\"> </span>1.234 2.100 2.100 Gasto por amortizaci\u00f3n (1.451) (1.751) (3.202) - Gasto por intereses (Nota 22) - - - 471<span class=\"ls0\"> </span>Pagos - - - (3.675) Diferencias de conversi\u00f3n (20) (62) (82) (87) Saldo a 31 de diciembre<span class=\"_ _0\"></span> de 2025<span class=\"ff3\"> </span>4.049<span class=\"ff3\"> </span>2.860<span class=\"ff3\"> </span>6.909<span class=\"ff3\"> </span>7.1<span class=\"_ _2a\"> </span>Principales contratos de arrendamiento En <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>inmueble <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>r\u00e9gimen d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>(contrato <span class=\"_ _1\"></span>formalizado <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>finales d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>2018)<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>Coffetek, Ltd<span class=\"_ _1\"></span>. (entidad depe<span class=\"_ _0\"></span>ndiente <span class=\"_ _0\"></span>participada al<span class=\"_ _b\"></span> 100%) e<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Bristol, <span class=\"_ _0\"></span>Reino <span class=\"_ _b\"></span>Unid<span class=\"_ _1\"></span>o, <span class=\"_ _b\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>vi<span class=\"_ _1\"></span>gencia <span class=\"_ _b\"></span>inicial es <span class=\"_ _b\"></span>de cinco <span class=\"_ _b\"></span>a\u00f1os. Asimismo, el Grupo <span class=\"_ _b\"></span>podr\u00e1 optar <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>or s<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span> ex<span class=\"_ _b\"></span>te<span class=\"_ _1\"></span>nsi\u00f3n por <span class=\"_ _b\"></span>un segundo <span class=\"_ _b\"></span>periodo adicional de <span class=\"_ _b\"></span>cinco a\u00f1os, <span class=\"_ _b\"></span>es decir c<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>mpletando d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ez a\u00f1os en total. Las <span class=\"_ _0\"></span>rentas anuales acordadas a<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>cienden al eq<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>ivalente a 151 miles de euros<span class=\"_ _b\"></span> para el primer a\u00f1o de<span class=\"_ _b\"></span> vigencia, <span class=\"_ _0\"></span>218 <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>para <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>segundo y <span class=\"_ _b\"></span>262 <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _b\"></span>para cada <span class=\"_ _b\"></span>uno <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=\"_ _b\"></span>vigencia <span class=\"_ _b\"></span>(con re<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>isi\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>precios, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>caso, <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>segundo <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>eriodo <span class=\"_ _b\"></span>adicional <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cinco <span class=\"_ _b\"></span>a\u00f1os<span class=\"_ _a\"></span><span class=\"ls1b\">).<span class=\"_ _1\"></span></span> <span class=\"_ _b\"></span>Tras <span class=\"_ _b\"></span>el pro<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>eso de <span class=\"_ _1\"></span>revisi\u00f3n, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2024, <span class=\"_ _a\"></span>a p<span class=\"_ _1\"></span>artir <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>primer <span class=\"_ _1\"></span>trimestre, l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>cuota <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>redujo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>25%. <span class=\"_ _1\"></span><span class=\"ls23\">A </span>31 <span class=\"ls11\">de </span>diciembre de 2025, <span class=\"_ _1\"></span>el activo por derecho de uso, el<span class=\"_ _1\"></span> pasivo por arrendamiento y la provisi\u00f3n para costes de restituci\u00f3n <span class=\"_ _10\"> </span>asociados <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>citado <span class=\"_ _10\"> </span>inmueble, <span class=\"_ _10\"> </span>en <span class=\"_ _10\"> </span>r\u00e9gimen <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>arrendamiento <span class=\"_ _10\"> </span>por <span class=\"_ _10\"> </span>Coffetek, <span class=\"_ _10\"> </span>Ltd., <span class=\"_ _10\"> </span>as<span class=\"_ _0\"></span>cienden, respectivamente, al <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>quivalente a <span class=\"_ _b\"></span><span class=\"ls11\">686<span class=\"ls16\">, <span class=\"ls0\">786 <span class=\"_ _b\"></span>y 68 miles d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> eur<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>s (<span class=\"ls11\">957<span class=\"ls13\">, </span></span>1.086 <span class=\"_ _b\"></span><span class=\"ls15\">y <span class=\"ls11\">70<span class=\"ls0\"> miles <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>uros a <span class=\"_ _b\"></span>3<span class=\"_ _1\"></span>1 de<span class=\"_ _0\"></span> diciembre </span></span></span></span></span></span>de 2024). (Nota 14). Asimismo, cabe<span class=\"_ _b\"></span> destacar <span class=\"_ _b\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>desde el <span class=\"_ _b\"></span>1 <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>ene<span class=\"_ _1\"></span>ro <span class=\"_ _b\"></span>de 2020 <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>arre<span class=\"_ _1\"></span>ndamiento <span class=\"_ _b\"></span>del inmueble de <span class=\"_ _b\"></span>General Engineer<span class=\"_ _0\"></span>ing &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=\"_ _1\"></span> <span class=\"_ _a\"></span>extendido <span class=\"_ _a\"></span>hasta <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>31 <span class=\"_ _7\"></span>de diciembre de 2025 (su vi<span class=\"_ _1\"></span>gencia anterior era hasta finales de 2019)<span class=\"_ _1\"></span>. En 2025<span class=\"_ _1\"></span>, se ha vuelto a prorrogar 1 a\u00f1o<span class=\"_ _1\"></span> m\u00e1s. Desde <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>1<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>enero <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>20 la <span class=\"_ _a\"></span>renta <span class=\"_ _1\"></span>anual<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>es <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>195 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>euros. <span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>31 <span class=\"_ _a\"></span><span class=\"ls11\">de <span class=\"_ _1\"></span></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>25, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>por derecho <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>uso <span class=\"_ _7\"></span>y <span class=\"_ _9\"> </span>el <span class=\"_ _6\"></span>pasivo <span class=\"_ _6\"> </span>por <span class=\"_ _9\"> </span>arre<span class=\"_ _0\"></span>ndamiento <span class=\"_ _6\"> </span>asociados <span class=\"_ _6\"> </span>a <span class=\"_ _9\"> </span>este <span class=\"_ _6\"></span>inmueble,<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>en <span class=\"_ _6\"></span>r\u00e9gimen <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>arr<span class=\"_ _0\"></span>endami<span class=\"_ _2a\"> </span>ento <span class=\"_ _6\"> </span>por General <span class=\"_ _b\"></span>Engineering <span class=\"_ _b\"></span>&amp; <span class=\"_ _b\"></span>Te<span class=\"_ _1\"></span>chnology <span class=\"_ _b\"></span>N.V., <span class=\"_ _b\"></span>ascienden <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>162 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>176 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros, <span class=\"_ _b\"></span>respectivamente, (<span class=\"ls11\">195</span> <span class=\"_ _c\"></span><span class=\"ls18\">y <span class=\"_ _b\"></span><span class=\"ls11\">208<span class=\"ls0\"> <span class=\"_ _b\"></span>miles </span></span></span>de a 31 de diciembre de 2024<span class=\"ls1b\">).<span class=\"_ _1\"></span></span>  En junio <span class=\"_ _b\"></span>de 2022<span class=\"ls16\">, </span>Cog<span class=\"_ _0\"></span>es S.p.A <span class=\"_ _b\"></span>firm<span class=\"_ _1\"></span>\u00f3 u<span class=\"_ _b\"></span>n contrato de <span class=\"_ _b\"></span>alquiler de <span class=\"_ _b\"></span>un inmueble c<span class=\"_ _0\"></span>uya dura<span class=\"_ _0\"></span>ci\u00f3n <span class=\"ls19\">es<span class=\"_ _1\"></span></span> has<span class=\"_ _0\"></span>ta 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=\"ls19\">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=\"_ _a\"></span>IPC. <span class=\"_ _1\"></span><span class=\"ls23\">A </span>31 de <span class=\"_ _1\"></span>diciembre de 2025, el<span class=\"_ _1\"></span> activo por derecho de uso y<span class=\"_ _1\"></span> el pasivo <span class=\"_ _1\"></span>por arrendamiento asociados a este inmueble, ascienden a 1.680 <span class=\"ls18\">y </span>1.737, respectivamente<span class=\"ls16\">, (<span class=\"ls11\">1.</span></span>797 <span class=\"ls18\">y </span>1.<span class=\"_ _b\"></span>8<span class=\"_ _1\"></span>48 miles de a 31 de diciembre de 2024<span class=\"ls14\">).</span> Adicionalmente, de<span class=\"_ _b\"></span>b<span class=\"_ _1\"></span>ido <span class=\"_ _b\"></span>a la <span class=\"_ _b\"></span>adquisici\u00f3n de<span class=\"_ _b\"></span> la <span class=\"_ _0\"></span>empresa <span class=\"_ _b\"></span>Ascaso Factory,<span class=\"_ _b\"></span> S.L.U en <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>firm\u00f3 <span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>nuevo contrato de <span class=\"_ _a\"></span>arrendamiento <span class=\"_ _a\"></span>hasta <span class=\"_ _a\"></span>julio <span class=\"_ _a\"></span>de <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>237 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros. <span class=\"_ _a\"></span>A <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>5, <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=\"ls11\">a <span class=\"_ _7\"></span>528</span> <span class=\"_ _7\"></span><span class=\"ls18\">y <span class=\"_ _6\"></span></span>539<span class=\"ls13\">, </span>respectivamente<span class=\"ls16\">, (</span>710 <span class=\"ls18\">y </span>723 miles de a 31 de diciembre de <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>24<span class=\"ls14\">).</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>2025, <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 a corto pl<span class=\"_ _0\"></span>azo<span class=\"_ _1\"></span>/con duraci\u00f3n in<span class=\"_ _0\"></span>ferior a 12 me<span class=\"_ _0\"></span>ses <span class=\"ls11\">po</span>r <span class=\"ls11\">63</span> miles <span class=\"_ _0\"></span>de euros (1<span class=\"ls11\">19</span> <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>iles de euros a <span class=\"_ _0\"></span>31 de<span class=\"_ _b\"></span> diciembre de 2024) y (ii) gasto por<span class=\"_ _b\"></span> a<span class=\"_ _1\"></span>rrendamientos en los que el<span class=\"_ _0\"></span> activo subyacente es de b<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>jo valor por <span class=\"ls11\">121</span> miles de <span class=\"_ _9\"> </span>euros <span class=\"_ _8\"> </span>(1<span class=\"ls11\">27</span> <span class=\"_ _9\"> </span>miles <span class=\"_ _8\"> </span>de <span class=\"_ _9\"> </span>euros <span class=\"_ _8\"> </span>en <span class=\"_ _9\"> </span>2024<span class=\"ls14\">).</span> <span class=\"_ _8\"> </span>El <span class=\"_ _9\"> </span>gasto <span class=\"_ _9\"> </span>re<span class=\"_ _1\"></span>gistrado <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>pa<span class=\"_ _1\"></span>gos <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>arrendamiento <span class=\"_ _8\"> </span>variables <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>no dependen de un \u00edndice o un tipo no ha sido significativo. 7.1 Inmovilizado material  Los<span class=\"ls0\"> movimientos habidos <span class=\"_ _1\"></span>en este cap\u00edtulo del b<span class=\"_ _1\"></span>alance de situaci\u00f3n consolidado en <span class=\"_ _a\"></span>los ejercicios 2025<span class=\"_ _1\"></span> y 2024 </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 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 Adiciones  107<span class=\"ls0\"> </span>472<span class=\"ls0\"> </span>769<span class=\"ls0\"> </span>190<span class=\"ls0\"> </span>- 1.538 Retiros - (<span class=\"ls11\">417</span>) (1.273) (<span class=\"ls11\">349</span>) - (2.039) Traspasos - - - - (43) (43) Diferencias de conversi\u00f3n - (26) (73) (11) - (110) Saldo al 31 de diciembre de 2025 19.545 18.139 29.223 2.875 - 69.782 Amortizaci\u00f3n acumulada - 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) (2.575) - (54.854) Dotaciones (<span class=\"ls11\">413</span>) (<span class=\"ls11\">796</span>) (1.159) (<span class=\"ls11\">208</span>) - (2.576) Retiros - 384<span class=\"ls0\"> </span>1.217 349<span class=\"ls0\"> </span>- 1.950 Diferencias de conversi\u00f3n - 22<span class=\"ls0\"> </span>43<span class=\"ls0\"> </span>11<span class=\"ls0\"> </span>- 76<span class=\"ls0\"> </span>Saldo al 31 de diciembre de 20<span class=\"ls11\">25</span> (11.710) (14.719) (26.552) (2.423) - (55.404) P\u00e9rdidas por deterioro - Al 31 de diciembre de 2023 (660) - - - - (660) Reversi\u00f3n por deterioro<span class=\"ff1\"> </span>122<span class=\"ff1 ls0\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>122<span class=\"ff1 ls0\"> </span>Al 31 de diciembre de 2024 (538) - - - - (538) Reversi\u00f3n por deterioro<span class=\"ff1\"> </span>118<span class=\"ff1 ls0\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>1<span class=\"ls11\">18</span><span class=\"ff1\"> </span>Al 31 de diciembre de 2025 (<span class=\"ls11\">420</span>) - - - - (<span class=\"ls11\">420<span class=\"_ _2a\"> </span></span>) Valor neto contable al 31.12.24 7.603 3.781 3.147 470<span class=\"ls0\"> </span>43<span class=\"ls0\"> </span>15.044 Valor neto contable al 31.12.25 7.415 3.420 2.671 452<span class=\"ls0\"> </span>- 13.<span class=\"ls0\">958 </span>7.1.1 Adiciones Durante los ejercicios <span class=\"ls11\">202</span>5 y <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>024, las principales adiciones<span class=\"_ _b\"></span> s<span class=\"_ _1\"></span>e corresponden con inversiones productivas <span class=\"ls15\">y </span>de <span class=\"_ _a\"></span>mejoras <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nstalaciones, <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>iverso <span class=\"_ _a\"></span>utillaje<span class=\"ls16\">, <span class=\"_ _a\"></span></span>moldes<span class=\"ls16\">, <span class=\"_ _a\"></span></span>material <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>almac\u00e9n <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>quipos <span class=\"_ _a\"></span>para<span class=\"_ _0\"></span> proceso de la informaci\u00f3n.  7.1.2 Bajas Durante <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>ejercicios <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>2024, <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=\"_ _1\"></span>2025 se <span class=\"_ _1\"></span>ha registrado una <span class=\"_ _1\"></span>p\u00e9rdida p<span class=\"_ _1\"></span>or enajenaci\u00f3n de 3<span class=\"_ _1\"></span> <span class=\"ffa\">miles d<span class=\"_ _1\"></span>e euros en el <span class=\"_ _1\"></span>ep\u00edgrafe \u201cDeterioro </span>y <span class=\"_ _a\"></span>resultado <span class=\"_ _a\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>enajenaciones <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>inmovilizado\u201d <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>cuenta <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>ganancias<span class=\"_ _a\"></span><span class=\"ff3\"> <span class=\"_ _a\"></span>consolidada <span class=\"_ _a\"></span>adjunta </span>(19 miles de euros en el ejercicio 2024<span class=\"_ _1\"></span><span class=\"ls1b\">).</span> 7.1.3 P\u00e9rdidas por deterioro En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2024 <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>producido <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>por <span class=\"_ _c\"></span>dete<span class=\"_ _1\"></span>rioro <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>elementos <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>in<span class=\"_ _1\"></span>movilizado <span class=\"_ _b\"></span>material.  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=\"_ _b\"></span> actividad <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>segmento de <span class=\"ff1\">Time <span class=\"_ _b\"></span>&amp; Security<span class=\"ff3\">. <span class=\"_ _b\"></span>Al 31 <span class=\"_ _b\"></span>de diciembre <span class=\"_ _b\"></span>de 2025, tras <span class=\"_ _b\"></span>una </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=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>coste <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>terrenos, <span class=\"_ _8\"> </span>construcciones,<span class=\"_ _b\"></span> 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=\"ls11\">571<span class=\"ls13\">, <span class=\"_ _7\"></span></span></span>8<span class=\"ls19\">90</span> <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _7\"></span></span>420 <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=\"ls19\">1.<span class=\"_ _1\"></span></span>661 <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>(1.582 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros <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>24<span class=\"ls14\">).</span> <span class=\"_ _a\"></span>De <span class=\"_ _1\"></span>acuerdo con <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>tasaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _7\"></span>experto <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>ndependiente <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>enero <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>6, <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>dicho <span class=\"_ _7\"></span>inmueble, <span class=\"_ _a\"></span>as\u00ed como <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>instalaciones <span class=\"_ _9\"> </span>afectas <span class=\"_ _8\"> </span>es <span class=\"_ _9\"> </span>superior <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>v<span class=\"_ _1\"></span>alor <span class=\"_ _9\"> </span>neto <span class=\"_ _9\"> </span>contable, <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>Administradores consideraron llevar a cabo una reversi\u00f3n del deterioro de este inmueble por importe de 1<span class=\"_ _1\"></span><span class=\"ls19\">18</span> miles de euros.<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "7.1 Inmovilizado material  Los<span class=\"ls0\"> movimientos habidos <span class=\"_ _1\"></span>en este cap\u00edtulo del b<span class=\"_ _1\"></span>alance de situaci\u00f3n consolidado en <span class=\"_ _a\"></span>los ejercicios 2025<span class=\"_ _1\"></span> y 2024 </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 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 Adiciones  107<span class=\"ls0\"> </span>472<span class=\"ls0\"> </span>769<span class=\"ls0\"> </span>190<span class=\"ls0\"> </span>- 1.538 Retiros - (<span class=\"ls11\">417</span>) (1.273) (<span class=\"ls11\">349</span>) - (2.039) Traspasos - - - - (43) (43) Diferencias de conversi\u00f3n - (26) (73) (11) - (110) Saldo al 31 de diciembre de 2025 19.545 18.139 29.223 2.875 - 69.782 Amortizaci\u00f3n acumulada - 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) (2.575) - (54.854) Dotaciones (<span class=\"ls11\">413</span>) (<span class=\"ls11\">796</span>) (1.159) (<span class=\"ls11\">208</span>) - (2.576) Retiros - 384<span class=\"ls0\"> </span>1.217 349<span class=\"ls0\"> </span>- 1.950 Diferencias de conversi\u00f3n - 22<span class=\"ls0\"> </span>43<span class=\"ls0\"> </span>11<span class=\"ls0\"> </span>- 76<span class=\"ls0\"> </span>Saldo al 31 de diciembre de 20<span class=\"ls11\">25</span> (11.710) (14.719) (26.552) (2.423) - (55.404) P\u00e9rdidas por deterioro - Al 31 de diciembre de 2023 (660) - - - - (660) Reversi\u00f3n por deterioro<span class=\"ff1\"> </span>122<span class=\"ff1 ls0\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>122<span class=\"ff1 ls0\"> </span>Al 31 de diciembre de 2024 (538) - - - - (538) Reversi\u00f3n por deterioro<span class=\"ff1\"> </span>118<span class=\"ff1 ls0\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>1<span class=\"ls11\">18</span><span class=\"ff1\"> </span>Al 31 de diciembre de 2025 (<span class=\"ls11\">420</span>) - - - - (<span class=\"ls11\">420<span class=\"_ _2a\"> </span></span>) Valor neto contable al 31.12.24 7.603 3.781 3.147 470<span class=\"ls0\"> </span>43<span class=\"ls0\"> </span>15.044 Valor neto contable al 31.12.25 7.415 3.420 2.671 452<span class=\"ls0\"> </span>- 13.<span class=\"ls0\">958 </span>7.1.1 Adiciones Durante los ejercicios <span class=\"ls11\">202</span>5 y <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>024, las principales adiciones<span class=\"_ _b\"></span> s<span class=\"_ _1\"></span>e corresponden con inversiones productivas <span class=\"ls15\">y </span>de <span class=\"_ _a\"></span>mejoras <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nstalaciones, <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>iverso <span class=\"_ _a\"></span>utillaje<span class=\"ls16\">, <span class=\"_ _a\"></span></span>moldes<span class=\"ls16\">, <span class=\"_ _a\"></span></span>material <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>almac\u00e9n <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>quipos <span class=\"_ _a\"></span>para<span class=\"_ _0\"></span> proceso de la informaci\u00f3n.  7.1.2 Bajas Durante <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>ejercicios <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>2024, <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=\"_ _1\"></span>2025 se <span class=\"_ _1\"></span>ha registrado una <span class=\"_ _1\"></span>p\u00e9rdida p<span class=\"_ _1\"></span>or enajenaci\u00f3n de 3<span class=\"_ _1\"></span> <span class=\"ffa\">miles d<span class=\"_ _1\"></span>e euros en el <span class=\"_ _1\"></span>ep\u00edgrafe \u201cDeterioro </span>y <span class=\"_ _a\"></span>resultado <span class=\"_ _a\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>enajenaciones <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>inmovilizado\u201d <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>cuenta <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>ganancias<span class=\"_ _a\"></span><span class=\"ff3\"> <span class=\"_ _a\"></span>consolidada <span class=\"_ _a\"></span>adjunta </span>(19 miles de euros en el ejercicio 2024<span class=\"_ _1\"></span><span class=\"ls1b\">).</span> 7.1.3 P\u00e9rdidas por deterioro En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2024 <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>producido <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>por <span class=\"_ _c\"></span>dete<span class=\"_ _1\"></span>rioro <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>elementos <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>in<span class=\"_ _1\"></span>movilizado <span class=\"_ _b\"></span>material.  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=\"_ _b\"></span> actividad <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>segmento de <span class=\"ff1\">Time <span class=\"_ _b\"></span>&amp; Security<span class=\"ff3\">. <span class=\"_ _b\"></span>Al 31 <span class=\"_ _b\"></span>de diciembre <span class=\"_ _b\"></span>de 2025, tras <span class=\"_ _b\"></span>una </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=\"_ _8\"> </span>valor <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>coste <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>terrenos, <span class=\"_ _8\"> </span>construcciones,<span class=\"_ _b\"></span> 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=\"ls11\">571<span class=\"ls13\">, <span class=\"_ _7\"></span></span></span>8<span class=\"ls19\">90</span> <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _7\"></span></span>420 <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=\"ls19\">1.<span class=\"_ _1\"></span></span>661 <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>(1.582 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros <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>24<span class=\"ls14\">).</span> <span class=\"_ _a\"></span>De <span class=\"_ _1\"></span>acuerdo con <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>tasaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _7\"></span>experto <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>ndependiente <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>enero <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _1\"></span>6, <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>dicho <span class=\"_ _7\"></span>inmueble, <span class=\"_ _a\"></span>as\u00ed como <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>instalaciones <span class=\"_ _9\"> </span>afectas <span class=\"_ _8\"> </span>es <span class=\"_ _9\"> </span>superior <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>v<span class=\"_ _1\"></span>alor <span class=\"_ _9\"> </span>neto <span class=\"_ _9\"> </span>contable, <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>Administradores consideraron llevar a cabo una reversi\u00f3n del deterioro de este inmueble por importe de 1<span class=\"_ _1\"></span><span class=\"ls19\">18</span> miles de euros.<span class=\"_ _2a\"> </span>7.1.4 Otra informaci\u00f3n El importe del valor de coste b<span class=\"_ _b\"></span>ru<span class=\"_ _1\"></span>to de los activos mater<span class=\"_ _0\"></span>iales en explotaci\u00f3n totalmente amortizados y en u<span class=\"_ _b\"></span>so al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span>asciende <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>3<span class=\"_ _1\"></span>7.120 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>(<span class=\"ls11\">39</span>.032 <span class=\"_ _c\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>2024) <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>corresponde, en su mayor parte, a elementos de maquinaria, instalaciones t\u00e9cnicas, utillaje y<span class=\"_ _0\"></span> mobiliario.<span class=\"_ _1\"></span>  El <span class=\"_ _1\"></span>presupuesto de <span class=\"_ _1\"></span>inversiones (en <span class=\"_ _1\"></span>inmovilizado <span class=\"_ _a\"></span>material e <span class=\"_ _1\"></span>intangible) <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>las sociedades <span class=\"_ _1\"></span>consolidadas <span class=\"_ _1\"></span>por integraci\u00f3n <span class=\"_ _7\"></span>global <span class=\"_ _6\"></span>para <span class=\"_ _7\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>ejercicio <span class=\"_ _9\"> </span><span class=\"ls19\">20</span>25 <span class=\"_ _7\"></span>era <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>4.894 <span class=\"_ _6\"></span>miles <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>euros<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>incluyendo <span class=\"_ _6\"> </span>275 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _6\"></span><span class=\"ls19\">de </span>trabajos realizados por el Subgrupo Primion para el inmovilizado. A 31 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _1\"></span>de 2025 el <span class=\"_ _1\"></span>importe de los<span class=\"_ _1\"></span> compromisos firmes de <span class=\"_ _1\"></span>compra de i<span class=\"_ _1\"></span>nmovilizado material es de 350 miles de euros (304 miles de euros a 31 de diciembre de<span class=\"_ _b\"></span> 2<span class=\"_ _1\"></span>024)<span class=\"_ _1\"></span> 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>25 <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>del <span class=\"_ _6\"> </span>Grupo <span class=\"_ _6\"> </span>s<span class=\"_ _1\"></span>ituados <span class=\"_ _6\"> </span>fuera <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>t<span class=\"_ _0\"></span>erritorio <span class=\"_ _9\"> </span>e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>pa\u00f1ol <span class=\"_ _6\"> </span>e<span class=\"_ _1\"></span>ra <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>unos<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>3.375 <span class=\"_ _6\"> </span>miles <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>euros<span class=\"ls16\">, </span>b\u00e1sicamente <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span><span class=\"ls11\">el</span> <span class=\"_ _7\"></span>Subgrupo <span class=\"_ _7\"></span>Primi<span class=\"ls11\">on</span> <span class=\"_ _7\"></span>y, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>meno<span class=\"_ _1\"></span>r <span class=\"_ _a\"></span>medi<span class=\"_ _1\"></span>da, <span class=\"_ _a\"></span>Coffe<span class=\"_ _1\"></span>tek, <span class=\"_ _a\"></span>L<span class=\"_ _1\"></span>td., <span class=\"_ _7\"></span>Coges, <span class=\"_ _7\"></span>S.p.A., <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _7\"></span>Andina, S.A.S. y SIA Vendon (3.935 miles de euros <span class=\"ls19\">al<span class=\"_ _1\"></span></span> 31 de diciembre de 2024).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "7.2 Inversiones inmobiliarias Los<span class=\"ls0\"> movimientos habidos en e<span class=\"_ _b\"></span>ste<span class=\"_ _1\"></span> cap\u00edtulo del <span class=\"_ _b\"></span>ba<span class=\"_ _1\"></span>lance de s<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tuaci\u00f3n consolidado e<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span> los ejercicios 2025 y 2024<span class=\"ls13\">, </span></span>han sido los siguientes:<span class=\"_ _2a\"> </span>Miles de euros Terrenos y construcciones Coste- Saldo al 31 de diciembre de 2023 2.151 Saldo al 31 de diciembre de 2024 2.151 Saldo al 31 de diciembre de 2025 2.151 Amortizaci\u00f3n acumulada- Saldo al 31 de diciembre de 2023 (1.059) Dotaciones (37)<span class=\"_ _2a\"> </span> Saldo al 31 de diciembre de 2024 (1.096) Dotaciones<span class=\"ff1\"> </span>(37) Saldo al 31 de diciembre de 2025 (1.133) Valor neto contable al 31 de diciembre de 2023 1.092<span class=\"ff3\"> </span>Valor neto contable al 31 de diciembre de 2024 1.055 Valor neto contable al 31 de diciembre de 2025<div class=\"c w89 h24 gs40\"><div class=\"t m0 x31 h2 y4c ff1 fs0 fc0 sc0 ls0 ws0\">1.018 </div></div><div class=\"c w88 h37 gs42\"><div class=\"t m0 x6a h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">Valor razonable al 31 de diciembre de 2025 </div></div><div class=\"c w89 h37 gs43\"><div class=\"t m0 x31 h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">2.143 </div></div> <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=\"ls11\">de</span> <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>actividad <span class=\"_ _6\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>fabricaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>maquinaria <span class=\"_ _6\"> </span>pa<span class=\"_ _1\"></span>ra <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=\"_ _1\"></span> <span class=\"_ _9\"> </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>desarrolla<span class=\"_ _1\"></span>ndo <span class=\"_ _9\"> </span>dicha <span class=\"_ _8\"> </span>actividad <span class=\"_ _9\"> </span>se encuentra <span class=\"_ _6\"> </span>d<span class=\"_ _1\"></span>esde <span class=\"_ _6\"></span>entonces <span class=\"_ _9\"> </span>f<span class=\"_ _0\"></span>uera <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>us<span class=\"_ _1\"></span>o <span class=\"_ _6\"> </span>y <span class=\"_ _9\"> </span>c<span class=\"_ _0\"></span>lasificado <span class=\"_ _6\"> </span><span class=\"ffa\">si<span class=\"_ _1\"></span>guiendo <span class=\"_ _6\"></span>lo <span class=\"_ _6\"> </span>fijado <span class=\"_ _9\"> </span>por <span class=\"_ _7\"></span>la <span class=\"_ _9\"> </span>NIC <span class=\"_ _7\"></span>40 <span class=\"_ _6\"> </span>s<span class=\"_ _1\"></span>obre <span class=\"_ _6\"> </span>\u201cInversiones </span>inmobiliarias\u201d <span class=\"_ _6\"> </span>(Nota <span class=\"_ _6\"></span>3.<span class=\"ff3\">e<span class=\"_ _1\"></span>). <span class=\"_ _7\"></span>Se <span class=\"_ _6\"> </span>ha <span class=\"_ _9\"> </span>consider<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>do <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>apropiado <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>medici\u00f3n </span>posterior de estos activos. Dicho modelo, siguiendo lo indica<span class=\"_ _0\"></span>do por la NIC 16, supone la contabilizaci\u00f3n de un elemento del inmovilizado material por s<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span> coste de adquisici\u00f3n <span class=\"_ _0\"></span>meno<span class=\"_ _1\"></span>s la amortizaci\u00f3n acumulada y el importe<span class=\"_ _b\"></span> acumulado de las p\u00e9<span class=\"_ _1\"></span>rdidas por deterioro <span class=\"_ _1\"></span>d<span class=\"ls11\">el</span> valor. Con fecha 1<span class=\"_ _1\"></span>3 de enero de 202<span class=\"_ _1\"></span>5<span class=\"ls16\">, </span>un experto i<span class=\"_ _1\"></span>ndependiente (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=\"ls18\">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>va<span class=\"_ _1\"></span>lor 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=\"ls11\">es</span> <span class=\"_ _6\"> </span>un <span class=\"_ _9\"> </span>1<span class=\"ls19\">11</span>% <span class=\"_ _6\"></span>superior <span class=\"_ _6\"> </span>al <span class=\"_ _9\"> </span>valor <span class=\"_ _7\"></span>neto <span class=\"_ _9\"> </span>contable <span class=\"_ _7\"></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=\"ls11\">no</span> <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>an <span class=\"_ _a\"></span>considerado <span class=\"_ _a\"></span>necesario <span class=\"_ _7\"></span>llevar <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>cabo <span class=\"_ _7\"></span>ning\u00fan <span class=\"_ _7\"></span>ajuste <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la valoraci\u00f3n de estos activos al 31 de diciembre de 202<span class=\"_ _1\"></span>5.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "Valor razonable al 31 de diciembre de 2025 2.143 <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=\"ls11\">de</span> <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>actividad <span class=\"_ _6\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>fabricaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>maquinaria <span class=\"_ _6\"> </span>pa<span class=\"_ _1\"></span>ra <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=\"_ _1\"></span> <span class=\"_ _9\"> </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>desarrolla<span class=\"_ _1\"></span>ndo <span class=\"_ _9\"> </span>dicha <span class=\"_ _8\"> </span>actividad <span class=\"_ _9\"> </span>se encuentra <span class=\"_ _6\"> </span>d<span class=\"_ _1\"></span>esde <span class=\"_ _6\"></span>entonces <span class=\"_ _9\"> </span>f<span class=\"_ _0\"></span>uera <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>us<span class=\"_ _1\"></span>o <span class=\"_ _6\"> </span>y <span class=\"_ _9\"> </span>c<span class=\"_ _0\"></span>lasificado <span class=\"_ _6\"> </span><span class=\"ffa\">si<span class=\"_ _1\"></span>guiendo <span class=\"_ _6\"></span>lo <span class=\"_ _6\"> </span>fijado <span class=\"_ _9\"> </span>por <span class=\"_ _7\"></span>la <span class=\"_ _9\"> </span>NIC <span class=\"_ _7\"></span>40 <span class=\"_ _6\"> </span>s<span class=\"_ _1\"></span>obre <span class=\"_ _6\"> </span>\u201cInversiones </span>inmobiliarias\u201d <span class=\"_ _6\"> </span>(Nota <span class=\"_ _6\"></span>3.<span class=\"ff3\">e<span class=\"_ _1\"></span>). <span class=\"_ _7\"></span>Se <span class=\"_ _6\"> </span>ha <span class=\"_ _9\"> </span>consider<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>do <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>apropiado <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>medici\u00f3n </span>posterior de estos activos. Dicho modelo, siguiendo lo indica<span class=\"_ _0\"></span>do por la NIC 16, supone la contabilizaci\u00f3n de un elemento del inmovilizado material por s<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span> coste de adquisici\u00f3n <span class=\"_ _0\"></span>meno<span class=\"_ _1\"></span>s la amortizaci\u00f3n acumulada y el importe<span class=\"_ _b\"></span> acumulado de las p\u00e9<span class=\"_ _1\"></span>rdidas por deterioro <span class=\"_ _1\"></span>d<span class=\"ls11\">el</span> valor. Con fecha 1<span class=\"_ _1\"></span>3 de enero de 202<span class=\"_ _1\"></span>5<span class=\"ls16\">, </span>un experto i<span class=\"_ _1\"></span>ndependiente (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=\"ls18\">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>va<span class=\"_ _1\"></span>lor 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=\"ls11\">es</span> <span class=\"_ _6\"> </span>un <span class=\"_ _9\"> </span>1<span class=\"ls19\">11</span>% <span class=\"_ _6\"></span>superior <span class=\"_ _6\"> </span>al <span class=\"_ _9\"> </span>valor <span class=\"_ _7\"></span>neto <span class=\"_ _9\"> </span>contable <span class=\"_ _7\"></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=\"ls11\">no</span> <span class=\"_ _a\"></span>h<span class=\"_ _1\"></span>an <span class=\"_ _a\"></span>considerado <span class=\"_ _a\"></span>necesario <span class=\"_ _7\"></span>llevar <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>cabo <span class=\"_ _7\"></span>ning\u00fan <span class=\"_ _7\"></span>ajuste <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la valoraci\u00f3n de estos activos al 31 de diciembre de 202<span class=\"_ _1\"></span>5.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-11": {
   "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=\"_ _b\"></span>as\u00ed como <span class=\"_ _b\"></span>las posibles <span class=\"_ _0\"></span>reclamaciones <span class=\"_ _b\"></span>que se <span class=\"_ _b\"></span>le puedan pre<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>entar 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=\"_ _2a\"> </span>Durante el ejercicio 202<span class=\"_ _1\"></span>5 se han satisfecho primas de seguros de responsabilidad civil de los Administradores <span class=\"_ _a\"></span><span class=\"ls19\">de </span>la Sociedad dominante por perjuicios ocasionados en el ejercicio del cargo por importe de <span class=\"_ _1\"></span><span class=\"ls19\">16</span> miles de euros.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInsuranceContractsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "8. <span class=\"_ _21\"> </span>Sociedades dependientes En <span class=\"_ _b\"></span>l<span class=\"ls19\">os<span class=\"_ _1\"></span></span> <span class=\"_ _b\"></span>Anexos <span class=\"_ _b\"></span>I <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>II <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>esta <span class=\"_ _b\"></span>memori<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>detallan <span class=\"_ _c\"></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=\"_ _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=\"ls16\">, <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 20<span class=\"_ _1\"></span>25 y 2024, respectivamente.<span class=\"_ _2a\"> </span>27<span class=\"ls16\">. </span> <span class=\"_ _e\"> </span>Operaciones con partes vinculadas Las <span class=\"_ _a\"></span>operaciones <span class=\"_ _7\"></span>entre <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _a\"></span>sociedades <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>ependientes, <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>artes <span class=\"_ _a\"></span>vinculadas, <span class=\"_ _7\"></span>han sido eliminadas en <span class=\"_ _b\"></span>el proceso de consolidaci\u00f3n <span class=\"_ _b\"></span>y no se desglosan <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> esta nota. Las operaciones <span class=\"_ _0\"></span>entre el Grupo <span class=\"_ _b\"></span>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=\"ls11\">20</span>25 y 2024 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=\"_ _a\"></span>de <span class=\"_ _1\"></span>Administraci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>Directo<span class=\"_ _1\"></span>res <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _a\"></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=\"_ _a\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Alta <span class=\"_ _1\"></span>Direcci\u00f3n<span class=\"_ _1\"></span> 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=\"ls11\">en</span> <span class=\"ls11\">20</span>24<span class=\"ls14\">) <span class=\"_ _1\"></span></span>ha sido de<span class=\"_ _1\"></span> 2.518 mi<span class=\"_ _1\"></span>les de euros <span class=\"_ _1\"></span>(<span class=\"ls11\">2.</span>190 miles de euros en 2024). 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>25 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>2024 <span class=\"_ _a\"></span>anticipos <span class=\"_ _a\"></span>ni <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>25 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2024, <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=\"_ _b\"></span>Dir<span class=\"_ _1\"></span>ecci\u00f3n.<span class=\"_ _2a\"> </span><div class=\"c w15b h24 gs2a8\"><div class=\"t m0 x8 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Alta Direcci\u00f3n (Nota 27) </div></div><div class=\"c w15c h24 gs2a9\"><div class=\"t m0 xc0 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">(***) 2.483 </div></div><div class=\"c wb5 h24 gs2aa\"><div class=\"t m0 x24 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w20 h24 gs2ab\"><div class=\"t m0 x42 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">35<span class=\"_ _2a\"> </span><span class=\"ls0\"> </span></div></div>(***)   Inclu<span class=\"_ _0\"></span>yendo <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>eguridad <span class=\"_ _c\"></span>social <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>cargo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>empre<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>a. Por <span class=\"_ _b\"></span>otra <span class=\"_ _b\"></span>parte, <span class=\"_ _c\"></span>cabe <span class=\"_ _b\"></span>destacar <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>asimi<span class=\"_ _0\"></span>smo se incluyen remuner<span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>iones cor<span class=\"_ _b\"></span>respondientes al incentivo a lar<span class=\"_ _0\"></span>go pl<span class=\"_ _0\"></span>azo (Nota 14)<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>pagados en<span class=\"_ _b\"></span> 2025.<span class=\"_ _2a\"> </span><span class=\"ls0\"> </span><div class=\"c w15b h37 gs2ad\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Alta Direcci\u00f3n (Nota 27) </div></div><div class=\"c w15c h37 gs2ae\"><div class=\"t m0 xc0 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(***) 2.166 </div></div><div class=\"c wb5 h37 gs2af\"><div class=\"t m0 x24 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w20 h37 gs2b0\"><div class=\"t m0 x42 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">24<span class=\"_ _2a\"> </span><span class=\"ls0\"> </span></div></div>(***)   Inclu<span class=\"_ _0\"></span>yendo segurida<span class=\"_ _b\"></span>d s<span class=\"_ _1\"></span>ocial a <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>argo de la empr<span class=\"_ _b\"></span>esa.<span class=\"_ _1\"></span> Sociedades dependientes integradas en el Grupo Azkoyen al 31 de diciembre de 2025 Miles de Euros Valor neto en  Datos de la Entidad Participada Nombre Firma auditora Domicilio Actividad Participaci\u00f3n libros en  Azkoyen, S.A. Activos Pasivos Patrimonio Neto total Resultados  Ejercicio  Azkoyen, S.A. (*) EY<span class=\"ls0\"> </span>Avda. San Silvestre, s/n, Peralta (Navarra) Prestaci\u00f3n de toda clase de servicios financieros, administrativos y de gesti\u00f3n a las sociedades filiales, fabricaci\u00f3n y comercializaci\u00f3n de m\u00e1quinas de tabaco y vending y productos de medios de pago Sociedad dominante No aplica 124.034 12.939 111.095 (876) Azkoyen Vending &amp; Payment Solutions, S.L.U. (*) EY<span class=\"ls0\"> </span>Avda. San Silvestre, s/n, Peralta (Navarra) Prestaci\u00f3n de toda clase de servicios financieros, administrativos y de gesti\u00f3n a las sociedades filiales, fabricaci\u00f3n y comercializaci\u00f3n de m\u00e1quinas de tabaco y vending y productos de medios de pago Participada al 100% por Azkoyen, S.A. 87.576 142.438 41.654 100.784 13.111 Azkoyen Portugal, Sociedade Unipessoal, Lda. (*) No auditada Estrada de Pa\u00e7o de Arcos 66, Edificio Bella Vista Office, Lisboa (Portugal) Comercial  Participada al 100% por Azkoyen Vending &amp; Payment Solutions<span class=\"ls18\">, </span>S.L.U. (*). No aplica 821 77 744 (27) Coffetek, Ltd. (*) EY<span class=\"ls0\"> </span>Bristol (Gran Breta\u00f1a) Fabricaci\u00f3n y comercializaci\u00f3n de m\u00e1quinas de vending caliente Participada al 100% por Azkoyen Vending &amp; Payment Solutions, S.L.U. (*) No aplica 12.594 3.702 8.892 2.198 Azkoyen Comercial Deutschland, GmbH (*) No auditada Am Turm 86,  Siegburg (Alemania) Comercial Participada al 100% por Azkoyen Vending &amp; Payment Solutions, S.L.U. (*) No aplica 1.203 365 838 130 Azkoyen France, S.A.R.L. (*) No auditada 6 All\u00e9e de Londres, Le Madras Bat C2, Villejust (France) Comercial Participada al 100% por Azkoyen Vending &amp; Payment Solutions, S.L.U. (*) No aplica 1.028 326 702 74 Azkoyen Andina, SAS (**) No auditada Pereira (Colombia) Fabricaci\u00f3n y comercializaci\u00f3n de m\u00e1quinas de vending caliente Participada al 100% por Azkoyen Vending &amp; Payment Solutions, S.L.U. (*) No aplica 2.691 899 1.792 62 Azkoyen Colombia, SAS (**) No auditada Manizales (Colombia) Comercial Participada al 100% por Azkoyen Vending &amp; Payment Solutions, S.L.U. (*) No aplica 292 243 49 2 Azkoyen USA Inc. (**) No auditada Charlotte, Carolina del Norte (EE. UU.) Comercial Participada al 100% por <span class=\"ff3\">A</span>zkoyen Vending &amp; Payment Solutions, S.L.U. (*) No aplica 3.060 846 2.214 368 Coges, S.p.A. (*) EY<span class=\"ls0\"> </span>Caldogno (Italia) Dise\u00f1o, fabricaci\u00f3n y comercializaci\u00f3n de sistemas de pago Participada al 100% por Azkoyen Vending &amp; Payment Solutions, S.L.U. (*) No aplica 15.491 3.446 12.045 3.612 Coges Espa\u00f1a Medios de Pago, S.L. (*) No auditada Peralta (Navarra) Comercial e I+D Participada al 100% por Azkoyen Vending &amp; Payment Solutions, S.L.U. (*) No aplica 913 747 166 (68) Coges Mobile Solutions, S.R.L. (*) No auditada Caldogno (Italia) Dise\u00f1o, producci\u00f3n y comercializaci\u00f3n de sistemas de pago cashless<span class=\"_ _0\"></span> a trav\u00e9s de smartphones y de software de gesti\u00f3n Participada al 51% por Coges, S.p.A. No aplica 482 86 396 336 SIA Vendon  (**) EY<span class=\"ls0\"> </span>Riga (Letonia) Dise\u00f1o, <span class=\"_ _d\"> </span>producci\u00f3n <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>venta <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>soluciones <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>I<span class=\"_ _1\"></span>oT, <span class=\"_ _8\"> </span>equipos <span class=\"_ _d\"> </span>de telemetr\u00eda y medios de pago para m\u00e1quinas de vending y caf\u00e9<span class=\"ff3\"> </span>Participada al 100% por Azkoyen Vending &amp; Payment Solutions, S.L.U. (*) No aplica 7.561 829 6.732 1.795 Ascaso Factory, S.L.U. (*) EY<span class=\"ls0\"> </span>Gav\u00e1 (Espa\u00f1a) Dise\u00f1o, <span class=\"_ _11\"> </span>fabricaci\u00f3n <span class=\"_ _f\"> </span>y <span class=\"_ _11\"> </span>comercializaci\u00f3n <span class=\"_ _11\"> </span>de <span class=\"_ _f\"> </span>m\u00e1quinas<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>espresso tradicionales <span class=\"_ _18\"> </span>premium, <span class=\"_ _19\"> </span>as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _18\"> </span>como, <span class=\"_ _19\"> </span>recambio<span class=\"_ _b\"></span>s, <span class=\"_ _19\"> </span>acces<span class=\"_ _b\"></span>or<span class=\"_ _1\"></span>ios <span class=\"_ _18\"> </span>y componentes<span class=\"ff3\"> </span>Participada al 100% por Azkoyen Vending &amp; Payment Solutions, S.L.U. (*) No aplica 6.558 892 5.666 (298) (*) Datos individuales en local GAPP (**) Datos individuales en IFRS Anexo I (I<span class=\"ls16\">I/</span>I<span class=\"ls16\">I)</span> Sociedades dependientes integradas en el Grupo Azkoyen al 31 de diciembre de 2025 Miles de Euros Valor neto en  Datos de la Entidad Participada Nombre Firma auditora Domicilio Actividad Participaci\u00f3n libros en  Azkoyen, S.A. Activos Pasivos Patrimonio Neto total Resultados  Ejercicio  Subgrupo Primion Technology, GmbH (consolidado) (**) EY<span class=\"ls0\"> </span>Stetten am Kalten Markt,  Baden Wurttemberg  (Alemania) Comercializaci\u00f3n e implantaci\u00f3n de sistemas para control de accesos, presencia y seguridad Participada al 100% por Azkoyen, S.A. 32.769 60.972 23.712 37.260 2.564 Primion Technology, GmbH (**) EY<span class=\"ls0\"> </span>Stetten am Kalten Markt, Baden Wurttemberg (Alemania) Comercializaci\u00f3n e implantaci\u00f3n de sistemas para control de accesos, presencia y seguridad Sociedad dominante del Subgrupo Primion Technology, GmbH 32.769 57.308 18.467 38.841 2.376 General Engineering &amp; Technology, N.V. (**) EY<span class=\"ls0\"> </span>Malle (B\u00e9lgica) Comercializaci\u00f3n e implantaci\u00f3n de sistemas para control de accesos, presencia y seguridad Participada al 100% por Primion Technology, GmbH No aplica 16.111 6.978 9.133 990 GET Nederland, B.V. (**) No auditada Waardenburg (Paises Bajos) Comercializaci\u00f3n e implantaci\u00f3n de sistemas para control de accesos, presencia y seguridad Participada al 100% por General Engineering &amp; Technology, N.V. No aplica 326 58 268 110 Primion, GmbH (*) No auditada Stetten am Kalten Markt, Baden Wurttemberg (Alemania) Sin actividad Participada al 100% por Primion Technology, GmbH No aplica 11 5 6 (1) Primion Technology, S.L.U. (**) EY<span class=\"ls0\"> </span>San Sebasti\u00e1n de los Reyes (Espa\u00f1a) Comercializaci\u00f3n e implantaci\u00f3n de sistemas para control de accesos, presencia y seguridad Participada al 100% por Primion Technology, GmbH No aplica 3.323 1.856 1.467 262 Primion Technology S.A.S. (**) Horwarth Audit France Boulogne-Billancourt (Francia) Comercializaci\u00f3n e implantaci\u00f3n de sistemas para control de accesos, presencia y seguridad Participada al 100% por Primion Technology, GmbH No aplica 2.301 1.996 305 22 Primion Technology, GmbH (*) No auditada Graz (Austria) Sin actividad Participada al 100% por Primion Technology, GmbH No aplica 8 174 (166) (81) Opertis, GmbH (**) No auditada Bad Arolsen (Alemania) Dise\u00f1o, producci\u00f3n y comercializaci\u00f3n de sistemas de cierre electr\u00f3nicos Participada al 100% por Primion Technology, GmbH No aplica 1.562 206 1.356 (103) (*)      Datos individuales en local GAAP. (**)    Datos individuales en IFRS, salvo indicaci\u00f3n en contrario<span class=\"_ _2a\"> </span>Anexo II (I/II)<span class=\"_ _2a\"> </span>Sociedades dependientes integradas en el Grupo Azkoyen al 31 de diciembre de 2024 Miles de Euros Valor neto en  Datos de la Entidad Participada Nombre Firma auditora Domicilio Actividad Participaci\u00f3n libros en  Azkoyen, S.A. Activos Pasivos Patrimonio Neto total Resultados  Ejercicio  Azkoyen, S.A. (*) EY<span class=\"ls0\"> </span>Avda. San Silvestre, s/n, Peralta (Navarra) Prestaci\u00f3n de toda clase de servicios financieros, administrativos y de gesti\u00f3n a las sociedades filiales, fabricaci\u00f3n y comercializaci\u00f3n de m\u00e1quinas de tabaco y vending y productos de medios de pago Sociedad dominante No aplica 166.064 47.183 118.881 15.330 Azkoyen Portugal, Sociedade Unipessoal, Lda. (*) No auditada Estrada de Pa\u00e7o de Arcos 66, Edificio Bella Vista Office, Lisboa (Portugal) Comercial  Participada al 100% por Azkoyen, S.A. 771 860 89 771 7 Coffetek, Ltd. (*) EY<span class=\"ls0\"> </span>Bristol (Gran Breta\u00f1a) Fabricaci\u00f3n y comercializaci\u00f3n de m\u00e1quinas de vending caliente Participada al 100% por Azkoyen, S.A. 12.255 12.999 4.103 8.896 1.777 Azkoyen Comercial Deutschland, GmbH (*) No auditada Am Turm 86,  Siegburg (Alemania) Comercial Participada al 100% por Azkoyen, S.A. 551 975 142 833 127 Azkoyen France, S.A.R.L. (*) No auditada 6 All\u00e9e de Londres, Le Madras Bat C2, Villejust (France) Comercial Participada al 100% por Azkoyen, S.A. 866 1.328 590 738 118 Azkoyen Andina, SAS (**) No auditada Pereira (Colombia) Fabricaci\u00f3n y comercializaci\u00f3n de m\u00e1quinas de vending caliente Participada al 100% por Azkoyen, S.A. 1.023 2.584 915 1.669 (67) Azkoyen Colombia, SAS (**) No auditada Manizales (Colombia) Comercial Participada al 100% por Azkoyen, S.A. 31 291 245 46 (27) Azkoyen USA Inc. (**) No auditada Charlotte, Carolina del Norte (EE. UU.) Comercial Participada al 100% por Azkoyen, S.A. 319 2.945 840 2.105 707 Coges, S.p.A. (*) EY<span class=\"ls0\"> </span>Caldogno (Italia) Dise\u00f1o, fabricaci\u00f3n y comercializaci\u00f3n de sistemas de pago Participada al 100% por Azkoyen, S.A. 42.850 15.979 3.546 12.433 4.008 Coges Espa\u00f1a Medios de Pago, S.L. (*) No auditada Peralta (Navarra) Comercial e I+D Participada al 100% por Azkoyen, S.A. 130 1.105 776 329 6 Coges Mobile Solutions, S.R.L. (*) No auditada Caldogno (Italia) Dise\u00f1o, producci\u00f3n y comercializaci\u00f3n de sistemas de pago cashless<span class=\"_ _0\"></span> a trav\u00e9s de smartphones y de software de gesti\u00f3n Participada al 51% por Coges, S.p.A. No aplica 487 99 388 328 SIA Vendon  (**) EY<span class=\"ls0\"> </span>Riga (Letonia) Dise\u00f1o, <span class=\"_ _d\"> </span>producci\u00f3n <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>venta <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>soluciones <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>I<span class=\"_ _1\"></span>oT, <span class=\"_ _8\"> </span>equipos <span class=\"_ _d\"> </span>de telemetr\u00eda y medios de pago para m\u00e1quinas de vending y caf\u00e9<span class=\"ff3\"> </span>Participada al 100% por Azkoyen, S.A 11.541 5.659 723 4.936 1.652 Ascaso Factory, S.L.U. (*) EY<span class=\"ls0\"> </span>Gav\u00e1 (Espa\u00f1a) Dise\u00f1o, <span class=\"_ _11\"> </span>fabricaci\u00f3n <span class=\"_ _f\"> </span>y <span class=\"_ _11\"> </span>comercializaci\u00f3n <span class=\"_ _11\"> </span>de <span class=\"_ _f\"> </span>m\u00e1quinas<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>espresso tradicionales <span class=\"_ _18\"> </span>premium, <span class=\"_ _19\"> </span>as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _18\"> </span>como, <span class=\"_ _19\"> </span>recambio<span class=\"_ _b\"></span>s, <span class=\"_ _19\"> </span>acces<span class=\"_ _b\"></span>or<span class=\"_ _1\"></span>ios <span class=\"_ _18\"> </span>y componentes<span class=\"ff3\"> </span>Participada al 100% por Azkoyen, S.A 20.281 6.710 746 5.964 (17) (*) Datos individuales en local GAPP (**) Datos individuales en IFRS Anexo II (II/II) Sociedades dependientes integradas en el Grupo Azkoyen al 31 de diciembre de 2024 Miles de Euros Valor neto en  Datos de la Entidad Participada Nombre Firma auditora Domicilio Actividad Participaci\u00f3n libros en  Azkoyen, S.A. Activos Pasivos Patrimonio Neto total Resultados  Ejercicio  Subgrupo Primion Technology, GmbH (consolidado) (**) EY<span class=\"ls0\"> </span>Stetten am Kalten Markt,  Baden Wurttemberg  (Alemania) Comercializaci\u00f3n e implantaci\u00f3n de sistemas para control de accesos, presencia y seguridad Participada al 100% por Azkoyen, S.A. 32.769 58.631 23.992 34.639 3.631 Primion Technology, GmbH (**) EY<span class=\"ls0\"> </span>Stetten am Kalten Markt, Baden Wurttemberg (Alemania) Comercializaci\u00f3n e implantaci\u00f3n de sistemas para control de accesos, presencia y seguridad Sociedad dominante del Subgrupo Primion Technology, GmbH 32.769 55.479 18.817 36.632 2.620 General Engineering Technology, N.V. (**) EY<span class=\"ls0\"> </span>Malle (B\u00e9lgica) Comercializaci\u00f3n e implantaci\u00f3n de sistemas para control de accesos, presencia y seguridad Participada al 100% por Primion Technology, GmbH No aplica 15.809 6.941 8.868 1.171 GET Nederland, B.V. (**) No auditada Waardenburg (Paises Bajos) Comercializaci\u00f3n e implantaci\u00f3n de sistemas para control de accesos, presencia y seguridad Participada al 100% por General Engineering &amp; Technology, N.V. No aplica 111 24 87 21 Primion, GmbH (*) No auditada Stetten am Kalten Markt, Baden Wurttemberg (Alemania) Sin actividad Participada al 100% por Primion Technology, GmbH No aplica 11 4 7 (1) Primion Technology, S.L.U. (**) EY<span class=\"ls0\"> </span>San Sebasti\u00e1n de los Reyes (Espa\u00f1a) Comercializaci\u00f3n e implantaci\u00f3n de sistemas para control de accesos, presencia y seguridad Participada al 100% por Primion Technology, GmbH No aplica 2.710 1.351 1.359 272 Primion Technology S.A.S. (**) Horwarth Audit France Boulogne-Billancourt (Francia) Comercializaci\u00f3n e implantaci\u00f3n de sistemas para control de accesos, presencia y seguridad Participada al 100% por Primion Technology, GmbH No aplica 1.725 1.436 289 (68) Primion Technology, GmbH (*) No auditada Graz (Austria) Sin actividad Participada al 100% por Primion Technology, GmbH No aplica 1 85 (84) (1) Opertis, GmbH (**) No auditada Bad Arolsen (Alemania) Dise\u00f1o, producci\u00f3n y comercializaci\u00f3n de sistemas de cierre electr\u00f3nicos Participada al 100% por Primion Technology, GmbH No aplica 1.644 185 1.459 95 (*)      Datos individuales en local GAAP. (**)    Datos individuales en IFRS, salvo indicaci\u00f3n en contrario. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "9. <span class=\"_ _21\"> </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>202<span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _a\"></span>este <span class=\"_ _1\"></span>ep\u00edg<span class=\"_ _1\"></span>rafe <span class=\"_ _1\"></span>incluye <span class=\"_ _a\"></span>princ<span class=\"_ _1\"></span>ipalmente <span class=\"_ _a\"></span>fianzas <span class=\"_ _1\"></span>cons<span class=\"_ _1\"></span>tituidas <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>sociedades dependientes en relaci\u00f3n con contratos de arrendamiento de oficinas.<span class=\"_ _1\"></span>  Por <span class=\"_ _b\"></span>otra<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>parte, Az<span class=\"_ _b\"></span>k<span class=\"_ _1\"></span>oyen <span class=\"_ _b\"></span>Vending <span class=\"_ _b\"></span>&amp; Payment <span class=\"_ _b\"></span>Solutions, <span class=\"_ _b\"></span>S.L.U. (anteriormente <span class=\"_ _b\"></span>Azkoyen, <span class=\"_ _b\"></span>S.A<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>- <span class=\"_ _b\"></span>Not<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>1), rea<span class=\"_ _0\"></span>liza c<span class=\"_ _b\"></span>omo arrendador contratos de arrendamiento financiero con terceros.<span class=\"_ _1\"></span> 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>2025 <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>val<span class=\"_ _1\"></span>or <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>co<span class=\"_ _1\"></span>brar <span class=\"_ _a\"></span>asciende <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span><span class=\"ls24\">12</span> miles de <span class=\"_ _0\"></span>euros (<span class=\"ls11\">56<span class=\"_ _b\"></span><span class=\"ls0\"> miles de <span class=\"_ _0\"></span>euros a <span class=\"_ _b\"></span>31 de dici<span class=\"_ _0\"></span>embre de<span class=\"_ _0\"></span> 2024)<span class=\"ls16\">. </span>A <span class=\"_ _b\"></span>31 de diciembre <span class=\"_ _b\"></span>de 2025, l<span class=\"_ _b\"></span>a totalidad del <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>mporte </span></span>est\u00e1 <span class=\"_ _b\"></span>registrada e<span class=\"_ _b\"></span>n <span class=\"ffa\">\u201cClientes <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>ventas <span class=\"_ _b\"></span>y pres<span class=\"_ _0\"></span>taciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>servici<span class=\"_ _1\"></span>os\u201d <span class=\"_ _b\"></span><span class=\"ff3\">(4<span class=\"_ _1\"></span>8 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>2024)<span class=\"ls13\">. </span></span></span>A <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>2024, <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _c\"></span>parte<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>no <span class=\"_ _c\"></span>corriente<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>estaba <span class=\"_ _b\"></span>registrada <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span><span class=\"ffa\">\u201cActivos <span class=\"_ _b\"></span>financieros <span class=\"_ _c\"></span>no <span class=\"_ _b\"></span>corrientes\u201d<span class=\"_ _1\"></span><span class=\"ff3\"> <span class=\"_ _c\"></span>y <span class=\"_ _b\"></span>ascend\u00eda </span></span>a <span class=\"ls0\">8 miles de euros.  </span>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=\"_ _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=\"_ _7\"></span>arrendamientos <span class=\"_ _7\"></span>financieros <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>cob<span class=\"_ _1\"></span>rar<span class=\"_ _a\"></span><span class=\"ls16\">, <span class=\"_ _7\"></span></span>con plazos de vencimiento a largo plazo ascend\u00edan <span class=\"ls11\">a </span>8 miles de euros y su vencimiento era de <span class=\"ls11\">2026</span>. 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\">5 </span>2024<span class=\"ls0\"> </span>Resultado de las ventas Ingresos financieros sobre la inversi\u00f3n neta en el arrendami<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>nto 105<span class=\"_ _2a\"> </span>1 204<span class=\"_ _2a\"> </span>4 Total 106<span class=\"ls0\"> </span>208<span class=\"ls0\"> </span>No existen <span class=\"_ _b\"></span>ingresos relativos <span class=\"_ _b\"></span>a pagos <span class=\"_ _b\"></span>por arrendamiento <span class=\"_ _b\"></span>variables no <span class=\"_ _b\"></span>incluidos en <span class=\"_ _b\"></span>la medici\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>la inversi\u00f3n <span class=\"_ _1\"></span>neta en el arrendamiento. Activos por contrato-<span class=\"ff3\"> </span>13.568 12.263 De los que: Activos vinculados con proyectos de construcci\u00f3n en curso (registrados seg\u00fan grado de avance)  12.624 11.570 Activos por contratos de servicio 944<span class=\"ls0\"> </span>693<span class=\"ls0\"> </span>No <span class=\"_ _b\"></span>ex<span class=\"_ _1\"></span>iste <span class=\"_ _b\"></span>una relaci\u00f3n <span class=\"_ _b\"></span>formal <span class=\"_ _b\"></span>entre el <span class=\"_ _b\"></span>calendario <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>satisfacci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>las obligaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>desempe\u00f1o y <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>alendario habitual <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>pagos. Nor<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>almente <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>pretende <span class=\"_ _b\"></span>ad<span class=\"_ _1\"></span>ecuar <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ritmo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>fac<span class=\"_ _1\"></span>turaci\u00f3n <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>grado <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>vance. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>determinados contratos <span class=\"_ _9\"> </span>los <span class=\"_ _6\"> </span>hitos <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>facturaci\u00f3n <span class=\"_ _9\"> </span>son <span class=\"_ _6\"> </span>objeto <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>negociaci\u00f3n <span class=\"_ _6\"> </span>y <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>est\u00e1n <span class=\"_ _6\"> </span>di<span class=\"_ _1\"></span>rectamente <span class=\"_ _6\"> </span>asociados <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>grado <span class=\"_ _6\"> </span>de ejecuci\u00f3n de los trabajos.<span class=\"_ _2a\"> </span>De esta maner<span class=\"_ _0\"></span>a, si e<span class=\"_ _0\"></span>l importe <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>brado es <span class=\"_ _b\"></span>infe<span class=\"_ _1\"></span>rior <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>l activo r<span class=\"_ _b\"></span>econocido y vinculado <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>n el <span class=\"_ _b\"></span>contrato de construcci\u00f3n,<span class=\"_ _b\"></span> se registra un activo.<span class=\"_ _2a\"> </span>Los contratos<span class=\"_ _1\"></span> de construcci\u00f3n se <span class=\"_ _1\"></span>corresponden principalmente a <span class=\"_ _1\"></span>proyectos de <span class=\"_ _1\"></span>instalaci\u00f3n de sistemas <span class=\"_ _1\"></span>de control y <span class=\"_ _1\"></span>presencia <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>realiza <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Subgrupo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Primion <span class=\"_ _a\"></span>(que <span class=\"_ _1\"></span>incluyen <span class=\"_ _a\"></span>bienes <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>servicios <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _a\"></span>b\u00e1sicamente <span class=\"_ _1\"></span>representan <span class=\"_ _1\"></span>una obligaci\u00f3n  \u00fanica  de<span class=\"_ _b\"></span>  desempe\u00f1o)  y  que  se <span class=\"_ _d\"> </span>dise\u00f1an  espe<span class=\"_ _0\"></span>c\u00edficamente  para <span class=\"_ _d\"> </span>cada  cliente.  Estos  contratos <span class=\"_ _d\"> </span>se caracterizan <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>ser <span class=\"_ _a\"></span>instalaciones <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>puesta <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>marcha <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>soluciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>software <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>hardware <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>normalmente van asociados a<span class=\"_ _1\"></span> la c<span class=\"_ _1\"></span>onstrucci\u00f3n de un activo. <span class=\"_ _1\"></span>Se satisfacen las<span class=\"_ _1\"></span> obligaciones de <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span>empe\u00f1o <span class=\"_ _1\"></span>cuando se c<span class=\"_ _1\"></span>ompleta definitivamente <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>oluci\u00f3n <span class=\"_ _6\"> </span>contratada, <span class=\"_ _6\"> </span>aunque <span class=\"_ _6\"> </span>tambi\u00e9n, <span class=\"_ _6\"> </span>existen, <span class=\"_ _6\"> </span>a <span class=\"_ _6\"></span>veces, <span class=\"_ _6\"></span>obligaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>desempe\u00f1o <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se satisfacen durante el desarrollo de la soluci\u00f3n.<span class=\"fc2\"> </span>Cada contrato <span class=\"_ _b\"></span>tiene<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>un <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>resupuesto <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e ingr<span class=\"_ _0\"></span>esos y <span class=\"_ _b\"></span>costes asociados<span class=\"_ _1\"></span>. L<span class=\"_ _0\"></span>a duraci\u00f3n <span class=\"_ _b\"></span>de los <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ontratos de <span class=\"_ _b\"></span>construcci\u00f3n var\u00eda considera<span class=\"_ _0\"></span>blemente. El<span class=\"_ _b\"></span> periodo <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>jecuci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>mayor parte <span class=\"_ _b\"></span>de estos <span class=\"_ _b\"></span>es inferior <span class=\"_ _b\"></span>a un <span class=\"_ _b\"></span>a\u00f1o (aunque <span class=\"_ _b\"></span>tambi\u00e9n hay proyectos que duran 2-5 a\u00f1os). En <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>cartera <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>pedidos <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>pe<span class=\"_ _1\"></span>riodo <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>incluye <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>total <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>proyectos <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ara <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _a\"></span>cuales <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>ha recibido el <span class=\"_ _1\"></span>pedido, independientemente de <span class=\"_ _1\"></span>la duraci\u00f3n e<span class=\"_ _1\"></span>stimada del p<span class=\"_ _1\"></span>royecto. Es decir, <span class=\"_ _1\"></span>si existe <span class=\"_ _1\"></span>un pedido de <span class=\"_ _1\"></span>un proyecto de 500.000 eu<span class=\"_ _1\"></span>ros a ejec<span class=\"_ _1\"></span>utar en dos a\u00f1os, <span class=\"_ _1\"></span>el importe incluido en la carte<span class=\"_ _1\"></span>ra de pedidos es la totalidad del importe del pedido. A 31 de di<span class=\"_ _0\"></span>ciembre de 2025, el importe <span class=\"_ _0\"></span>de las obligac<span class=\"_ _0\"></span>iones de desempe\u00f1o no <span class=\"_ _b\"></span>satisfechas asciende a <span class=\"_ _1\"></span>46.<span class=\"ls11\">544</span> mil<span class=\"_ _0\"></span>es de euros <span class=\"_ _1\"></span>(mismo importe que la cartera de pedidos<span class=\"_ _1\"></span>). <span class=\"_ _1\"></span>Durante el ejercicio 202<span class=\"_ _1\"></span>6, se espera reconocer ingresos por valor de 38.914 miles de euros aproximadamente y en a\u00f1os sucesivos el resto del importe. Mensualmente <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>rea<span class=\"_ _1\"></span>liza <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>seguimiento <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>principales <span class=\"_ _6\"></span>proyectos <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>construcci\u00f3n, <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ompar\u00e1ndose <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>los presupuestos iniciales, <span class=\"_ _0\"></span>analizando <span class=\"_ _0\"></span>las incidencias <span class=\"_ _b\"></span>y desviaciones positivas o<span class=\"_ _0\"></span> negativas, <span class=\"_ _b\"></span>y registrando los ingr<span class=\"_ _0\"></span>esos por grado de avance de acuerdo con NIIF 15. En 202<span class=\"_ _1\"></span>5 <span class=\"ls18\">y </span>2024<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. Las d<span class=\"_ _b\"></span>ife<span class=\"_ _1\"></span>rencias <span class=\"_ _b\"></span>en l<span class=\"_ _b\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>saldos <span class=\"_ _b\"></span>de activos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>pasivos por <span class=\"_ _b\"></span>contratos <span class=\"_ _b\"></span>entre 20<span class=\"_ _b\"></span>2<span class=\"_ _a\"></span>5 <span class=\"_ _b\"></span>y 2024 <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>son significativas <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>se deb<span class=\"_ _0\"></span>en a proyectos nuevos, nuevos cobros, etc, que se trata de la operativa habitual de estos contratos. En el <span class=\"_ _b\"></span>caso de <span class=\"_ _b\"></span>contratos de <span class=\"_ _b\"></span>mantenimiento, el <span class=\"_ _b\"></span>importe es <span class=\"_ _b\"></span>similar entre <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>5 y <span class=\"_ _b\"></span>2024. En <span class=\"_ _b\"></span>ambos casos, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>considera<span class=\"_ _b\"></span> lo siguiente: o<span class=\"ff3\"> <span class=\"_ _22\"> </span>No hay cambios debidos a combinaciones de negocio. </span>o<span class=\"ff3\"> <span class=\"_ _22\"> </span>No <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>ha<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>producido <span class=\"_ _6\"></span>ajustes <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>rec<span class=\"_ _1\"></span>uperaci\u00f3n <span class=\"_ _7\"></span>acumulados <span class=\"_ _7\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>ing<span class=\"_ _1\"></span>resos <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>actividades <span class=\"_ _6\"></span>ordinarias <span class=\"_ _7\"></span>que </span>afectan al<span class=\"_ _1\"></span> correspondiente <span class=\"_ _1\"></span>activo del <span class=\"_ _1\"></span>contrato o <span class=\"_ _1\"></span>pasivo <span class=\"_ _1\"></span>del contrato, <span class=\"_ _1\"></span>incluidos l<span class=\"_ _1\"></span>os ajustes <span class=\"_ _1\"></span>que su<span class=\"_ _1\"></span>rgen de un <span class=\"_ _b\"></span>cambio <span class=\"_ _b\"></span>en la <span class=\"_ _c\"></span>medici\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>avance, <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>cambio <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>estimaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>precio <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>transacci\u00f3n <span class=\"_ _b\"></span>(in<span class=\"_ _1\"></span>cluidos los <span class=\"_ _a\"></span>cambios <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>evaluaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>estimaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>contraprestaci\u00f3n <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ariable <span class=\"_ _1\"></span>est\u00e1 <span class=\"_ _a\"></span>restringida) <span class=\"_ _1\"></span>o una modificaci\u00f3n del contrato. o<span class=\"ff3\"> <span class=\"_ _22\"> </span>No <span class=\"_ _a\"></span>hay <span class=\"_ _a\"></span>cambios <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>marco <span class=\"_ _a\"></span>temporal <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>obligaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>esempe\u00f1o <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>satisfacer <span class=\"_ _a\"></span>(es <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>cir, <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>el </span>reconocimiento de un ingreso de actividades ordinarias que surge de un pasivo del contrato).<span class=\"_ _1\"></span> Durante <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>ejercicios <span class=\"_ _9\"> </span><span class=\"ls11\">20</span>2<span class=\"_ _0\"></span>5 <span class=\"_ _9\"> </span>y <span class=\"_ _6\"> </span>2<span class=\"_ _1\"></span>024 <span class=\"_ _9\"> </span>no <span class=\"_ _6\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>han <span class=\"_ _6\"> </span>pro<span class=\"_ _1\"></span>ducido <span class=\"_ _6\"> </span>p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>terioro <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>activos <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>contrato.<span class=\"fc2\"> <span class=\"_ _9\"> </span></span>Las provisiones por contratos onerosos <span class=\"ffa\">se registran en el ep\u00edgrafe \u201cProvisiones corrientes\u201d (v\u00e9ase Nota 1<span class=\"_ _1\"></span></span>4<span class=\"ls14\">).</span> Respecto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ctivos<span class=\"ls16\">, <span class=\"_ _1\"></span></span>antes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>provisi\u00f3n <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>r d<span class=\"_ _1\"></span>eterioro, <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>pasivos <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>inculados c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>proyectos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>construcci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls19\">en </span>curso del Grupo Azkoyen en la fecha del cierre, cabe destacar asim<span class=\"_ _1\"></span>ismo lo siguiente: <span class=\"_ _23\"> </span>Activos <span class=\"_ _11\"> </span>vinculados <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _11\"> </span>contratos <span class=\"_ _f\"> </span>de<span class=\"_ _b\"></span> construcci\u00f3n (*)  12.624 11.570 (*) <span class=\"_ _14\"> </span>Por <span class=\"_ _1\"></span>ot<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>parte, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>aldo <span class=\"_ _1\"></span>incluido <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>corresponde <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>activos <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>cobrados <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>modificaciones <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>cierre del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>1.519 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>(1.119 miles <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>euro<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2024), <span class=\"_ _1\"></span>sin existir importe<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> significati<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>amente <span class=\"_ _0\"></span>remarcables por<span class=\"_ _0\"></span> proyectos.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-420": {
   "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\">5 </span>2024<span class=\"ls0\"> </span>Resultado de las ventas Ingresos financieros sobre la inversi\u00f3n neta en el arrendami<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>nto 105<span class=\"_ _2a\"> </span>1 204<span class=\"_ _2a\"> </span>4 Total 106<span class=\"ls0\"> </span>208<span class=\"ls0\"> </span>No existen <span class=\"_ _b\"></span>ingresos relativos <span class=\"_ _b\"></span>a pagos <span class=\"_ _b\"></span>por arrendamiento <span class=\"_ _b\"></span>variables no <span class=\"_ _b\"></span>incluidos en <span class=\"_ _b\"></span>la medici\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>la inversi\u00f3n <span class=\"_ _1\"></span>neta en el arrendamiento. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "10<span class=\"ls0\">. <span class=\"_ _1a\"> </span>Otros activos corrientes </span>Al 31 de <span class=\"_ _b\"></span>diciembre de 2025 y <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>24 los <span class=\"_ _0\"></span>saldos de e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span><span class=\"ls16\">te</span> cap\u00edtulo <span class=\"_ _0\"></span>de los b<span class=\"_ _b\"></span>al<span class=\"_ _1\"></span>ances de s<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tuaci\u00f3n consolidados <span class=\"_ _0\"></span>incluyen principalmente las periodificaciones por gastos pagados por <span class=\"_ _0\"></span>anticipado",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "10<span class=\"ls0\">. <span class=\"_ _1a\"> </span>Otros activos corrientes </span>Al 31 de <span class=\"_ _b\"></span>diciembre de 2025 y <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>24 los <span class=\"_ _0\"></span>saldos de e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span><span class=\"ls16\">te</span> cap\u00edtulo <span class=\"_ _0\"></span>de los b<span class=\"_ _b\"></span>al<span class=\"_ _1\"></span>ances de s<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tuaci\u00f3n consolidados <span class=\"_ _0\"></span>incluyen principalmente las periodificaciones por gastos pagados por <span class=\"_ _0\"></span>anticipado",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "10<span class=\"ls0\">. <span class=\"_ _1a\"> </span>Otros activos corrientes </span>Al 31 de <span class=\"_ _b\"></span>diciembre de 2025 y <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>24 los <span class=\"_ _0\"></span>saldos de e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span><span class=\"ls16\">te</span> cap\u00edtulo <span class=\"_ _0\"></span>de los b<span class=\"_ _b\"></span>al<span class=\"_ _1\"></span>ances de s<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>tuaci\u00f3n consolidados <span class=\"_ _0\"></span>incluyen principalmente las periodificaciones por gastos pagados por <span class=\"_ _0\"></span>anticipado",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "11. <span class=\"_ _1a\"> </span>Existencias La composici\u00f3n de este ep\u00edgrafe al<span class=\"_ _1\"></span> 31 de diciembre de 2025 y 2024 es la siguiente (en coste bruto): Miles de euros 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Materias primas, mercader\u00edas y aprovisionamientos 29.<span class=\"ls0\">262 </span>28.658 Producto en curso  3.683 3.123 Productos terminados  9.173 8.576 Anticipos a proveedores 704<span class=\"ls0\"> </span>1.099 Total 42.822 41.456 En <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2025 <span class=\"_ _a\"></span><span class=\"ffa\">el <span class=\"_ _a\"></span>movimiento <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>orrecciones <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lorativas <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>deterioro <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cExistencias\u201d <span class=\"_ _a\"></span>del </span>balance de situaci\u00f3n adjunto ha sido el siguiente (en miles d<span class=\"_ _0\"></span>e euros)<span class=\"_ _2a\"> </span>:<span class=\"_ _1\"></span> Miles de euros Materias primas Productos terminados y en curso Saldos a 31 de diciembre de 2024 (6.985) (3.653) (Adiciones) / Reversiones (Nota 20.1) (<span class=\"ls11\">712</span>) (<span class=\"ls11\">53</span>) Retiros por achatarramientos 313<span class=\"ls0\"> </span>94<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n 73<span class=\"ls0\"> </span>6 Saldos a 31 de diciembre de 2025 (7.311) (3.606)<span class=\"_ _2a\"> </span>Las <span class=\"_ _6\"></span>correcciones <span class=\"_ _7\"></span>va<span class=\"_ _1\"></span>lorativas <span class=\"_ _7\"></span>registradas <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>20<span class=\"_ _1\"></span>25 <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>2024 <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>consecuencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _7\"></span>an\u00e1lisis exhaustivo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>referencias <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>lenta <span class=\"_ _7\"></span>rotaci\u00f3n <span class=\"_ _a\"></span>llevado <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>cabo <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>final <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio, <span class=\"_ _a\"></span>adem\u00e1s <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la obsolescencia de algunos productos.<span class=\"_ _2a\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "Pasivos por contrato, pasivo no corriente-<span class=\"ff3\"> </span>709<span class=\"ls0\"> </span>665<span class=\"ls0\"> </span>De los que: Pasivos por contratos de servicio 709<span class=\"ls0\"> </span>665<span class=\"ls0\"> </span>Pasivos por contrato, pasivo corriente<span class=\"_ _1\"></span>-<span class=\"ff3\"> </span>7.579 7.175 De los que: Pasivos por anticipos de clientes para venta de bienes 1.541 1.529 Pasivos vinculados con proyectos de construcci\u00f3n en curso (registrados seg\u00fan grado de avance) 1.155 1.318 Pasivos por contratos de servicio 4.883 4.328 Por el contrario, si el importe cobrado es superior, se registra un pasiv<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>.<span class=\"_ _2a\"> </span>Una <span class=\"_ _b\"></span>parte <span class=\"_ _c\"></span>significativa <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>pasivos <span class=\"_ _c\"></span>por <span class=\"_ _b\"></span>contratos <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>servicio <span class=\"_ _b\"></span>est\u00e1 <span class=\"_ _c\"></span>relacionada <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>cobros <span class=\"_ _c\"></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=\"_ _a\"></span>si<span class=\"_ _1\"></span>do <span class=\"_ _a\"></span>cumplida <span class=\"_ _a\"></span>y, <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>tanto, <span class=\"_ _a\"></span>esto implica el n<span class=\"_ _1\"></span>o reconocimiento i<span class=\"_ _1\"></span>nicial de <span class=\"_ _1\"></span>un ingreso sino de<span class=\"_ _1\"></span> un pasivo por e<span class=\"_ _1\"></span>l importe <span class=\"_ _1\"></span>recibido. Conforme se entrega el bien, se reconoce el ingreso por venta y se da de baja el anticipo de cliente.<span class=\"_ _2a\"> </span>Pasivos  vinculados <span class=\"_ _d\"> </span>con  contratos  de construcci\u00f3n  (1.155) (1.318) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentContractsLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "<div class=\"c w97 h84 gs47\"><div class=\"t m0 x20 h25 y30b ff3 fs0 fc0 sc0 ls0 ws0\">Pasivos por anticipos de clientes para venta de </div><div class=\"t m0 x29 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">bienes </div></div><div class=\"c w98 h84 gs48\"><div class=\"t m0 x2d h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">1.541 </div></div><div class=\"c w99 h84 gs49\"><div class=\"t m0 x2d h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">1.529 </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=\"_ _a\"></span>si<span class=\"_ _1\"></span>do <span class=\"_ _a\"></span>cumplida <span class=\"_ _a\"></span>y, <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>tanto, <span class=\"_ _a\"></span>esto implica el n<span class=\"_ _1\"></span>o reconocimiento i<span class=\"_ _1\"></span>nicial de <span class=\"_ _1\"></span>un ingreso sino de<span class=\"_ _1\"></span> un pasivo por e<span class=\"_ _1\"></span>l importe <span class=\"_ _1\"></span>recibido. Conforme se entrega el bien, se reconoce el ingreso por venta y se da de baja el anticipo de cliente.<span class=\"_ _2a\"> </span>En 202<span class=\"_ _1\"></span>5 <span class=\"ls18\">y </span>2024<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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "Deudores comerciales y otras cuentas a cobrar- 39.<span class=\"ls0\">642 </span>35.871 Deudores comerciales, terceros 37.663 33.288 Deudores varios  452<span class=\"ls0\"> </span>496<span class=\"ls0\"> </span>Administraciones p\u00fablicas, deudores (Nota 23)<span class=\"ff2 fs1\"> </span>1.388 1.431 Activos por impuestos corrientes (Nota 2<span class=\"_ _2a\"> </span>3) 139<span class=\"ls0\"> </span>656<span class=\"_ _2a\"> </span>El periodo de cr\u00e9dito medio para las ventas de bienes en el Grupo es de unos <span class=\"ls11\">60</span>-<span class=\"ls11\">70</span> d\u00edas aproximadamente.  En <span class=\"_ _9\"> </span>general, <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>cobran <span class=\"_ _9\"> </span>intereses <span class=\"_ _9\"> </span>sobre <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>cuentas <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>cobrar <span class=\"_ _9\"> </span>salvo <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>operaciones <span class=\"_ _9\"> </span>ocasion<span class=\"_ _1\"></span>ales <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>pago<span class=\"_ _0\"></span> aplazado a largo plazo. La provisi\u00f3n de insolvencias<span class=\"ffa\">, que se presenta minorando el ep\u00edgrafe \u201cDeudores comerciales, terceros\u201d, </span>y<span class=\"_ _1\"></span> su movimiento durante los ejercicios 2025 y 2024 es el siguiente: Miles de e<span class=\"_ _1\"></span>uros<span class=\"_ _1\"></span> Saldo a 31 de diciembre de 2023 (5.586) (Dotaci\u00f3n) / Reversiones 71<span class=\"ls0\"> </span>Aplicaciones 44<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n (37) Saldo a 31 de diciembre de 2024 (5.508) (Dotaci\u00f3n) / Reversiones<span class=\"ff1\"> </span>(57)<span class=\"ff1\"> </span>Aplicaciones 29<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n<span class=\"ff1\"> </span>46<span class=\"ff1 ls0\"> </span>Saldo a 31 de diciembre de 2025 (5.490) 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=\"_ _1\"></span>tr\u00e1fico\u201d <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _a\"></span>de p\u00e9rdi<span class=\"_ _1\"></span>das y<span class=\"_ _1\"></span> <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=\"_ _2a\"> </span>Tal y <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omo e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tablece la <span class=\"_ _b\"></span>NIIF 7, a <span class=\"_ _b\"></span>continuaci\u00f3n, se presenta <span class=\"_ _b\"></span>la informaci\u00f3n re<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ativa al <span class=\"_ _b\"></span>an\u00e1lisis de antig\u00fce<span class=\"_ _0\"></span>dad de <span class=\"_ _b\"></span>los deudores <span class=\"_ _b\"></span>comerciales ter<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>eros <span class=\"_ _b\"></span>(Cli<span class=\"_ _1\"></span>entes <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>entas <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>prestaciones de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span>rvicio) <span class=\"_ _b\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de dicie<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>bre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>025 y <span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>024<span class=\"ls13\">. </span>Se adjunta detalle de los saldos sin vencer, saldos vencidos, as\u00ed como de aquellos<span class=\"_ _1\"></span> deteriorados en su totalidad: Miles de euros 20<span class=\"ls0\">25 </span>20<span class=\"ls0\">24 </span>Bruto a cobrar Provisi\u00f3n Bruto a cobrar Provisi\u00f3n<span class=\"_ _2a\"> </span> Sin vencer 29.738 (<span class=\"ls11\">369</span>) 24.978 (267) Vencidos     <span class=\"ls0\">Menos de 90 d\u00edas </span>7.557 (<span class=\"ls11\">101</span>) 7.809 (163)     <span class=\"ls0\">M\u00e1s de 90 d\u00edas y menos de 180 </span>701<span class=\"ls0\"> </span>(<span class=\"ls11\">77</span>) 777<span class=\"ls0\"> </span>(141)     <span class=\"ls0\">M\u00e1s de 180 y menos de un a\u00f1o </span>394<span class=\"ls0\"> </span>(<span class=\"ls11\">202</span>) 465<span class=\"ls0\"> </span>(248)     <span class=\"ls0\">M\u00e1s de un a\u00f1o </span>1.157 (1.135) 1.232 (1.154) Deteriorados en su totalidad 3.606 (3.606) 3.535 (3.535) Total 43.153 (5.490) 38.796 (5.508) 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 1<span class=\"_ _1\"></span>9 informaci\u00f3n <span class=\"_ _1\"></span>relevante sobre la desagregaci\u00f3n de los ingresos ordinarios. Efectivo y otros activos l\u00edquidos equivalentes El <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"ffa\">\u201cEfectivo <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>otros acti<span class=\"_ _1\"></span>vos l\u00edquidos <span class=\"_ _1\"></span>equivalentes\u201d<span class=\"_ _1\"></span></span> incluye<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>tesorer\u00eda d<span class=\"_ _1\"></span>el Grupo <span class=\"_ _1\"></span>y d<span class=\"_ _1\"></span>ep\u00f3sitos <span class=\"_ _1\"></span>bancarios a corto <span class=\"_ _1\"></span>plazo, <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>vencimiento in<span class=\"_ _1\"></span>icial de <span class=\"_ _1\"></span>tres <span class=\"_ _1\"></span>meses <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>inferior. <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libros d<span class=\"_ _1\"></span>e estos <span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tivos se aproxima a su valor razonable y no existen restricciones a su disponibilidad<span class=\"_ _1\"></span>. Azkoyen <span class=\"_ _1\"></span>Vending &amp; Payment Solutions, <span class=\"_ _1\"></span>S.L.U.<span class=\"_ _1\"></span> (Nota 1<span class=\"_ _1\"></span>), ostenta <span class=\"_ _1\"></span>por razones come<span class=\"_ _1\"></span>rciales la titularidad directa d<span class=\"_ _1\"></span>e cuentas bancarias e<span class=\"_ _1\"></span>n el extranjero, e<span class=\"_ _1\"></span>n concreto en <span class=\"_ _1\"></span>Alemania y <span class=\"_ _1\"></span>en Portugal, que e<span class=\"_ _1\"></span>st\u00e1n registradas e <span class=\"_ _1\"></span>identificadas de <span class=\"_ _9\"> </span>forma <span class=\"_ _8\"> </span>individualizada <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>su <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>ontabilidad. <span class=\"_ _9\"> </span>Asimismo, <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>sociedades <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>ependientes <span class=\"_ _9\"> </span>ex<span class=\"_ _a\"></span>tranjeras <span class=\"_ _9\"> </span>ostentan <span class=\"_ _9\"> </span>la titularidad <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>cuentas <span class=\"_ _6\"></span>bancarias <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>los <span class=\"_ _9\"> </span>t<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>rritorios <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>que <span class=\"_ _6\"> </span>operan, <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>est\u00e1n <span class=\"_ _6\"> </span>registradas <span class=\"_ _9\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>contabilidad consolidada del Grupo. 13<span class=\"ls16\">.5</span> Acciones propias El movimiento del ep\u00edgrafe \u201cAcciones propias\u201d durante el ejercicio 20<span class=\"ff3\">25 ha sido el siguiente: </span>N\u00famero de Acciones Importe  (M<span class=\"ls0\">iles de Euros) </span>Saldo a 31.12.2024  67.286 366<span class=\"ls0\"> </span>Adquisiciones 104.614 888<span class=\"ls0\"> </span>Enajenaciones (103.410) (<span class=\"ls11\">868</span>) Saldo a 31.12.2025 (*) 68.490 386<span class=\"ls0\"> </span> <span class=\"_ _13\"> </span><span class=\"fs6\">(*) Precio medio<span class=\"_ _b\"></span> de adquisici\u00f3n de 5,64 <span class=\"lsa\">euros</span>. </span>El movimiento del ep\u00edgrafe \u201cAcciones propias\u201d durante el ejercicio 202<span class=\"ff3\">4 fue el siguiente: </span>N\u00famero de Acciones Importe (en miles de Euros) Saldo a 31.12.2023  74.526 413<span class=\"ls0\"> </span>Adquisiciones 59.102 372<span class=\"ls0\"> </span>Enajenaciones (66.342) (419) Saldo a 31.12.2024 (*) 67.286 366<span class=\"ls0\"> </span> <span class=\"_ _13\"> </span><span class=\"fs6\">(*) Precio medio<span class=\"_ _b\"></span> de adquisici\u00f3n de 5,44 euros.<span class=\"_ _b\"></span> </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=\"_ _7\"></span>sus <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 <span class=\"_ _1\"></span>por c<span class=\"_ _1\"></span>uenta <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>representan el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>0,28% <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>social d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Azkoyen, S.A. <span class=\"_ _a\"></span>(mismo porcentaje a 31 de diciembre de 2024).  <span class=\"_ _13\"> </span><span class=\"ls20\">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>25 <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=\"_ _a\"></span><span class=\"ls11\">de <span class=\"_ _1\"></span></span>8,70 <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>acc<span class=\"_ _1\"></span>i\u00f3n (<span class=\"ls11\">6,16</span> euros por acci\u00f3n a 31 de diciembre de 2024).<span class=\"_ _2a\"> </span> La <span class=\"_ _b\"></span>Junta <span class=\"_ _b\"></span>General <span class=\"_ _b\"></span>de A<span class=\"_ _b\"></span>ccionistas <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>Azkoyen, <span class=\"_ _b\"></span>S.A. <span class=\"_ _b\"></span>de <span class=\"ls11\">11</span> <span class=\"_ _c\"></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 <span class=\"_ _b\"></span>el <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=\"_ _b\"></span> <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"> </span>Ley<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>Sociedades <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Capita<span class=\"_ _1\"></span>l <span class=\"_ _6\"> </span>y<span class=\"_ _1\"></span> <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=\"_ _a\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>nominal <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _a\"></span>acciones adquiridas, sum\u00e1ndose <span class=\"_ _b\"></span>a las <span class=\"_ _b\"></span>que ya <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e posean, <span class=\"_ _b\"></span>no exceda, <span class=\"_ _b\"></span>en cada mo<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ento, de<span class=\"_ _0\"></span>l 10% <span class=\"_ _b\"></span>del capital <span class=\"_ _b\"></span>suscrito, (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=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>(iv) <span class=\"_ _f\"> </span>que <span class=\"_ _f\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>precio <span class=\"_ _f\"> </span>o <span class=\"_ _f\"> </span>contraprestaci\u00f3n <span class=\"_ _f\"> </span>m\u00ednimo <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>m\u00e1<span class=\"_ _1\"></span>ximo <span class=\"_ _f\"> </span>para <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>adquisici\u00f3n <span class=\"_ _f\"> </span>sean, respectivamente, <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ominal <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>acciones <span class=\"_ _7\"></span>adquiridas, <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>valor <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>otizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>mismas <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>un mercado secundario oficial en el momento de la adquisici\u00f3n.<span class=\"_ _2a\"> </span> 15<span class=\"ls16\">. </span> <span class=\"_ _e\"> </span>Deudas con entidades de cr\u00e9dito Los <span class=\"_ _a\"></span>saldos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deudas <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>entidades <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>r\u00e9dito <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciem<span class=\"_ _1\"></span>bre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2025 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2024, <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 En junio de 2020, Azkoyen, S.A. (actualmente Azkoyen Vending &amp; Payment Solutions, S.L.U. - Nota 1<span class=\"_ _1\"></span>), formaliz\u00f3 dos p<span class=\"_ _1\"></span>r\u00e9stamos bancarios <span class=\"_ _1\"></span>bilaterales <span class=\"_ _1\"></span>a largo <span class=\"_ _1\"></span>plazo y<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>tipo de <span class=\"_ _1\"></span>inter\u00e9s <span class=\"_ _1\"></span>fijo (no <span class=\"_ _1\"></span>superior <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>1%), con <span class=\"_ _1\"></span>dos <span class=\"_ _1\"></span>entidades financieras espa\u00f1ol<span class=\"_ _1\"></span>as por <span class=\"_ _1\"></span>un total <span class=\"_ _1\"></span>de 4<span class=\"_ _1\"></span>.000 miles de<span class=\"_ _1\"></span> euros.<span class=\"_ _1\"></span> A <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre de <span class=\"_ _1\"></span>2025 no <span class=\"_ _1\"></span>queda ning\u00fan <span class=\"_ _1\"></span>importe pendiente de pago de los mismos. Durante <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>22, <span class=\"_ _1\"></span>Azkoyen, <span class=\"_ _a\"></span>S.A. <span class=\"_ _a\"></span>(actualmente <span class=\"_ _1\"></span>Azkoyen <span class=\"_ _a\"></span>Vending <span class=\"_ _1\"></span>&amp; <span class=\"_ _a\"></span>Payment <span class=\"_ _1\"></span>Solutions, <span class=\"_ _a\"></span>S.L.U. <span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>Nota <span class=\"_ _1\"></span>1), formaliz\u00f3 <span class=\"_ _a\"></span>nuevos <span class=\"_ _a\"></span>pr\u00e9stamos <span class=\"_ _a\"></span>bilaterales <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>largo <span class=\"_ _a\"></span>plazo <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>distintas <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ntidades <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nancieras <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>total <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e 38.000 miles de euros (Euribor m\u00e1s 0,4%, amortizaciones trimestrales y vencimiento final a cinco a\u00f1os). <span class=\"_ _1\"></span> Las entidades <span class=\"_ _b\"></span>financieras pue<span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>en e<span class=\"_ _0\"></span>xigir l<span class=\"_ _0\"></span>a re<span class=\"_ _0\"></span>soluci\u00f3n a<span class=\"_ _0\"></span>nticipada de <span class=\"_ _b\"></span>los pr\u00e9stamos <span class=\"_ _b\"></span>por, entr<span class=\"_ _b\"></span>e otros, i<span class=\"_ _0\"></span>ncumplimiento de <span class=\"_ _b\"></span>las obl<span class=\"_ _0\"></span>igaciones <span class=\"_ _b\"></span>de pag<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>contratos <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pr\u00e9stamo, <span class=\"_ _b\"></span>empeoramiento <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>la e<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>oluci\u00f3n <span class=\"_ _b\"></span>respecto <span class=\"_ _b\"></span>de las <span class=\"_ _b\"></span>cuentas anuales a<span class=\"_ _b\"></span>ud<span class=\"_ _1\"></span>itadas <span class=\"_ _b\"></span>en 2<span class=\"_ _0\"></span>021<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>si i<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>curriesen <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>causa legal <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>disoluci\u00f3n o <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>los resultados <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>explotaci\u00f3n arrojasen<span class=\"_ _b\"></span> p\u00e9rdidas <span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>si <span class=\"_ _b\"></span>se hallasen <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>situaci\u00f3n <span class=\"_ _b\"></span>de fondos <span class=\"_ _b\"></span>propios <span class=\"_ _b\"></span>negativos.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Los ad<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inistradores d<span class=\"_ _b\"></span>e la <span class=\"_ _b\"></span>Sociedad <span class=\"_ _b\"></span>dominante consideran que no hay riesgo de cancelaci\u00f3n anticipada. Deudas a 31.12.2025 Corrientes No Corrientes 2025<span class=\"ls0\"> </span>Saldo al 31.12.2025 2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>Financiaci\u00f3n Intereses devengados 27<span class=\"ls0\"> </span>27<span class=\"ls0\"> </span>- Pr\u00e9stamos 11.584 7.719 3.865 Gastos de formalizaci\u00f3n     <span class=\"ls0\">de deudas  </span>(6) (4) (2) Total 11.605 7.742 3.863 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 <span class=\"ls11\">no </span>corrientes Financiaci\u00f3n Intereses devengados 58<span class=\"ls0\"> </span>58<span class=\"ls0\"> </span>- - - Pr\u00e9stamos 19.493 7.908 7.719 3.866 11.585 Gastos de formalizaci\u00f3n     <span class=\"ls0\">de deudas  </span>(10) (4) (4) (2) (6) Total 19.541 7.962 7.715 3.864 11.579<span class=\"_ _2a\"> </span> Tras las amorti<span class=\"_ _0\"></span>zaciones realizadas (7.910 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>iles de <span class=\"_ _b\"></span>euros en 2025), su <span class=\"_ _0\"></span>saldo agregado <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> 31<span class=\"_ _b\"></span> de diciembre de 2<span class=\"_ _b\"></span>02<span class=\"_ _1\"></span>5 asciende <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>11.584 <span class=\"_ _6\"> </span>miles <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>euros, <span class=\"_ _6\"> </span>es<span class=\"_ _1\"></span>tando <span class=\"_ _6\"> </span>cl<span class=\"_ _1\"></span>asificados <span class=\"_ _9\"> </span>7.719 <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>3<span class=\"_ _0\"></span>.865 <span class=\"_ _9\"> </span>miles <span class=\"_ _9\"> </span>d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>euros <span class=\"_ _6\"></span>a <span class=\"_ _9\"> </span>corto <span class=\"_ _6\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>largo <span class=\"_ _6\"> </span>plazo, respectivamente.  A 31 <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e di<span class=\"_ _0\"></span>ciembre de 20<span class=\"_ _b\"></span>24<span class=\"_ _1\"></span> as<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>end\u00eda a 19.493 <span class=\"_ _b\"></span>miles de euros, e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tando clas<span class=\"_ _0\"></span>ificados 7.908 <span class=\"_ _b\"></span>y 11.585 miles <span class=\"_ _b\"></span>de euros a corto y largo plazo, respectivamente. Los g<span class=\"_ _1\"></span>astos de <span class=\"_ _1\"></span>formalizaci\u00f3n ascienden <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>6<span class=\"_ _1\"></span> miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros y <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>imputan a <span class=\"_ _1\"></span>resultados <span class=\"_ _1\"></span>seg\u00fan e<span class=\"_ _1\"></span>l m\u00e9todo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>inter\u00e9s efectivo. P\u00f3lizas de cr\u00e9dito El Grupo <span class=\"_ _1\"></span>(Nota 1) <span class=\"_ _1\"></span>mantiene <span class=\"_ _1\"></span>diversas l\u00edneas <span class=\"_ _1\"></span>de cr\u00e9dito <span class=\"_ _1\"></span>a corto plazo <span class=\"_ _1\"></span>con en<span class=\"_ _1\"></span>tidades financieras espa\u00f1olas<span class=\"_ _a\"></span><span class=\"ls16\">, </span>con un l\u00edmite <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>12,0 millones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _b\"></span>(misma <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ifra <span class=\"_ _b\"></span>en 2024) que <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>se han <span class=\"_ _b\"></span>dispuesto a <span class=\"_ _b\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>diciembre de <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>24<span class=\"ls13\">. </span>Devengan un <span class=\"_ _b\"></span>tipo de<span class=\"_ _b\"></span> inter\u00e9s <span class=\"_ _b\"></span>variable que, <span class=\"_ _b\"></span>a cierre <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>ejercicio, <span class=\"_ _b\"></span>se sit\u00faa <span class=\"_ _b\"></span>en torno <span class=\"_ _b\"></span>al<span class=\"_ _1\"></span> 2,50%. <span class=\"_ _b\"></span>Asimismo, se <span class=\"_ _b\"></span>paga una comisi\u00f3n de disponibilidad por el importe no dispuesto. Descuento de efectos El <span class=\"_ _b\"></span>Grupo (Nota <span class=\"_ _b\"></span>1) dispone <span class=\"_ _b\"></span>de diversas <span class=\"_ _b\"></span>l\u00edneas <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>descuento a <span class=\"_ _b\"></span>corto p<span class=\"_ _b\"></span>la<span class=\"_ _1\"></span>zo/con vencimiento <span class=\"_ _b\"></span>inferior <span class=\"_ _b\"></span>a 12 <span class=\"_ _b\"></span>meses<span class=\"_ _1\"></span><span class=\"ls16\">, <span class=\"_ _b\"></span><span class=\"ls0\">que </span></span>totalizan <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>cantidad <span class=\"_ _6\"> </span>m\u00e1x<span class=\"_ _1\"></span>ima <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>7.600 <span class=\"_ _9\"> </span>mil<span class=\"ls19\">es</span> <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>euros <span class=\"_ _9\"> </span>(l\u00edmite <span class=\"_ _6\"> </span>s<span class=\"_ _1\"></span>ujeto <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>disponibilidad <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>documentos <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>su<span class=\"_ _0\"></span> descuento). <span class=\"_ _a\"></span>A <span class=\"_ _1\"></span>3<span class=\"ls11\">1 <span class=\"_ _a\"></span></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>024<span class=\"ls16\">, <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>mencio<span class=\"_ _1\"></span>nadas <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>25 y 2024<span class=\"ls14\">).</span> Asimismo, tanto al 3<span class=\"_ _1\"></span>1 de diciembre de <span class=\"_ _1\"></span>2025, c<span class=\"_ _1\"></span>omo al 31 de diciembre de 2<span class=\"_ _1\"></span>024<span class=\"ls16\">, <span class=\"_ _1\"></span></span>Coges, S.p.A. no <span class=\"_ _1\"></span>ten\u00eda dispuesto saldo <span class=\"_ _a\"></span>alguno <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>l\u00edmite <span class=\"_ _1\"></span><span class=\"ls11\">de</span> <span class=\"_ _a\"></span>2.180 <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>dispone <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>l\u00edneas <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>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 2025 y 2024, no existe deuda financiera en moneda distinta al euro. El <span class=\"_ _b\"></span>in<span class=\"_ _1\"></span>cremento <span class=\"_ _b\"></span>de 50 <span class=\"_ _b\"></span>puntos <span class=\"_ _0\"></span>b\u00e1sicos <span class=\"_ _b\"></span>en el <span class=\"_ _b\"></span>Euribor <span class=\"_ _b\"></span>a 3 <span class=\"_ _b\"></span>meses <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>upondr\u00eda <span class=\"_ _b\"></span>en el <span class=\"_ _b\"></span>contexto a<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>tual <span class=\"_ _b\"></span>un in<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>remento <span class=\"_ _0\"></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=\"_ _b\"></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=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>Azkoyen<span class=\"_ _1\"></span>, <span class=\"_ _b\"></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\">25 </span>20<span class=\"ls0\">24 </span>No corrientes- Pasivos por arrendamiento (Nota 6) 4.190 5.414 Anticipos financieros reintegrables (Nota 13.1) 621<span class=\"ls0\"> </span>740<span class=\"ls0\"> </span>Otros (Nota 3.j) 428<span class=\"ls0\"> </span>491<span class=\"ls0\"> </span>5.239 6.645 Corrientes, otras deudas corrientes- Pasivos por arrendamiento (Nota 6)  2.942 2.909 \u201cEarn out\u201d<span class=\"ff3\"> </span>- 953<span class=\"ls0\"> </span>Anticipos financieros reintegrables (Nota 13.1) 134<span class=\"ls0\"> </span>164<span class=\"ls0\"> </span>3.076 4.026 Corrientes, acreedores comerciales y otras-<span class=\"ff3\"> </span>Administraciones P\u00fablicas (Nota 23.3) 4.985 4.496 Acreedores por compras o servicios  18.<span class=\"ls0\">825 </span>18.438 Remuneraciones pendientes de pago y otros  5.884 5.754 Otros acreedores 1.114 1.148 30<span class=\"ls0\">.808 </span>29.836 \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 2024 fue el siguiente: Total  Saldo a 31 de diciembre de 2023 2.884  Rec\u00e1lculo Ascaso Factory, S.L.U. (Nota 21) (659)  Gastos financieros (Nota 22) 228<span class=\"ls0\"> </span> Earn Out pagado (1.500)  Saldo a 31 de diciembre de 2024 953<span class=\"_ _2a\"> </span>El movimiento del ejercicio 2025 es el siguiente: Total  Saldo a 31 de diciembre de 2024 953<span class=\"ls0\"> </span> Gastos financieros (Nota 22) 47<span class=\"ls0\"> </span> Earn Out pagado (1.000)  Saldo a 31 de diciembre de 2025 - En <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>se h<span class=\"_ _1\"></span>an dotado <span class=\"_ _1\"></span>47 m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>de eu<span class=\"_ _1\"></span>ros de <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>financieros y <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>pagado <span class=\"_ _1\"></span>1.000<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ffa\">miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros de <span class=\"_ _1\"></span>\u201c<span class=\"_ _1\"></span></span>Earn<span class=\"_ _0\"></span> O<span class=\"ls11\">ut<span class=\"ffa ls14\">\u201d </span></span>(1.500 miles de euros en el ejercicio 2024). En <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>ejercicio <span class=\"_ _6\"> </span>2024, <span class=\"_ _6\"></span>se <span class=\"_ _6\"> </span><span class=\"ls1b\">re<span class=\"_ _1\"></span></span>-estimaron <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>cifras <span class=\"_ _6\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>pagar <span class=\"_ _6\"></span>minorando <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>cuenta <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>agar <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>ante<span class=\"_ _1\"></span>rior <span class=\"_ _7\"></span>accionista <span class=\"_ _6\"></span>de Ascaso Factory, S.L.U en <span class=\"_ _0\"></span>659 miles de <span class=\"_ _b\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"ffa\">con contrapartida <span class=\"_ _0\"></span>\u201cIngresos Financieros\u201d de <span class=\"_ _b\"></span>la cuenta de <span class=\"ff3\">p\u00e9rdidas y </span></span>ganancias consolidada. 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=\"_ _b\"></span>a deuda con el Centro para <span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> Desarrollo Te<span class=\"_ _0\"></span>cnol\u00f3gico Industrial (C.D.T.I.), con el Ministerio <span class=\"_ _b\"></span>de Ciencia <span class=\"_ _b\"></span>y Tecnolog\u00eda <span class=\"_ _b\"></span>(M.I.N.E.R) y <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la Direcci\u00f3n G<span class=\"_ _0\"></span>eneral <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> Po<span class=\"_ _b\"></span>l\u00edt<span class=\"_ _1\"></span>ica <span class=\"_ _0\"></span>Tecnol\u00f3gica <span class=\"_ _b\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>amparo del 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> reintegra<span class=\"_ _1\"></span>ble <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>red<span class=\"_ _1\"></span>ucido (n<span class=\"_ _1\"></span>o sup<span class=\"_ _1\"></span>erior al <span class=\"_ _1\"></span>0,75%<span class=\"_ _1\"></span>) <span class=\"ls19\">en </span>determinados <span class=\"_ _1\"></span>proyectos <span class=\"_ _1\"></span>de Azko<span class=\"_ _1\"></span>yen, S.A. <span class=\"_ _1\"></span>(actualmente <span class=\"_ _1\"></span><span class=\"ls20\">Az</span>koyen <span class=\"_ _1\"></span>Vending &amp; <span class=\"_ _1\"></span>Payment <span class=\"_ _1\"></span>Solutions, <span class=\"_ _1\"></span>S.L.U <span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>Nota 1)<span class=\"ls13\">, </span>para la realizaci\u00f3n de actividades espec\u00edficas (en gran parte actuaciones de investigaci\u00f3n y desarrollo)<span class=\"_ _1\"></span><span class=\"ls13\">. </span> Los anticipos <span class=\"_ _0\"></span>financieros reintegrables <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e v<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>loran en <span class=\"_ _0\"></span>el momento <span class=\"_ _b\"></span>inicial por su <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alor razona<span class=\"_ _b\"></span>bl<span class=\"_ _1\"></span>e (valor <span class=\"_ _b\"></span>actual de los<span class=\"_ _0\"></span> pagos <span class=\"_ _b\"></span>fu<span class=\"_ _1\"></span>turos <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>reintegrar <span class=\"_ _b\"></span>descontados <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>un ti<span class=\"_ _0\"></span>po <span class=\"_ _b\"></span>de inter\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>mercado) qu<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>en es<span class=\"_ _0\"></span>te <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>pa<span class=\"_ _1\"></span>rticular <span class=\"_ _b\"></span>(sin i<span class=\"_ _0\"></span>ntereses 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=\"_ _8\"> </span>mercado), <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>coincide <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>importe <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=\"_ _b\"></span>s<span class=\"_ _1\"></span>e imputa <span class=\"_ _b\"></span>a resultados en proporci\u00f3n <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> la <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>otaci\u00f3n <span class=\"_ _0\"></span>a la a<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ortizaci\u00f3n efectuada<span class=\"_ _b\"></span> en el periodo por los activos. V\u00e9ase lo indicado en las Notas 17 y 18.  Los Administradores <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e la <span class=\"_ _b\"></span>Sociedad dominante co<span class=\"_ _0\"></span>nsideran q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e las <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span>diciones <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ncumplidas <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>otras contingen<span class=\"_ _0\"></span>cias 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=\"_ _a\"></span>son <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 2025, Grupo <span class=\"_ _b\"></span>Azkoyen no ha recibido d<span class=\"_ _0\"></span>el C.D.T.I. antic<span class=\"_ _0\"></span>ipos financieros reintegrab<span class=\"_ _0\"></span>les<span class=\"ls16\">. </span>En 2024 se r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>cibieron <span class=\"ls19\">del </span>C.D.T.I anticipos financieros reintegrables por importe de 545 miles de euro<span class=\"_ _0\"></span>s<span class=\"_ _1\"></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>2025<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:<span class=\"_ _2a\"> </span> Miles de euros Deudas a 31 de diciembre de 2025 Corrientes No corrientes Saldo al 31.12.2025 202<span class=\"ls0\">6 </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>202<span class=\"ls0\">9 <span class=\"ls18\">y </span></span>siguientes Total  Anticipos reintegrables 755<span class=\"ls0\"> </span>134<span class=\"ls0\"> </span>117<span class=\"ls0\"> </span>115<span class=\"ls0\"> </span>389<span class=\"ls0\"> </span>62<span class=\"_ _2a\"> </span>1<span class=\"ls0\"> </span>Miles de euros Deudas a 31 de diciembre de 2024 Corrientes No corrientes Saldo al 31.12.2024 2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028 y 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=\"_ _2a\"> </span><span class=\"ls0\"> </span>Informaci\u00f3n sobre el periodo medio de pago a proveedores. <span class=\"ffe\">Disposici\u00f3n adicional tercera. \u201cDeber de </span>informaci\u00f3n\u201d de la Ley 15/2010, de 5 de julio<span class=\"ff1\"> </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=\"_ _b\"></span>fo<span class=\"_ _1\"></span>rmaci\u00f3n requerida conforme <span class=\"_ _b\"></span>a la Resoluci\u00f3n de 29 de enero de 2016<span class=\"_ _b\"></span> d<span class=\"_ _1\"></span>el 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=\"_ _2a\"> </span> 20<span class=\"ls0\">25 </span>20<span class=\"ls0\">24 </span>D\u00edas   <span class=\"ls0\">Periodo medio de pago a proveedores  </span>77,85 77,37   <span class=\"ls0\">Ratio de operaciones pagadas (*) </span>81,42 80,76   <span class=\"ls0\">Ratio de operaciones pendientes de pago </span>51,11 57,97 Miles de euros<span class=\"ff3\"> </span>Total pagos realizados (miles de euros) 70.581 64.382 Total pagos pendientes (miles de euros) 9.431 11.277 Volumen monetario de facturas pagadas en un periodo inferior al m\u00e1ximo establecido en la normativa de morosidad 18.906 18.283 % que representan los pagos inferiores a dicho m\u00e1ximo sobre el total de los pagos realizados 26,79% 28,40% N\u00famero de facturas Facturas pagadas en un periodo inferior al m\u00e1ximo establecido en la normativa de morosidad 9.408 9.<span class=\"ls11\">362</span> % sobre el total de facturas 45,78% 47,91% (*) <span class=\"_ _f\"> </span>En <span class=\"_ _7\"></span>l\u00ed<span class=\"_ _1\"></span>nea <span class=\"_ _a\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>per\u00edodo <span class=\"_ _a\"></span>medio <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>cobro <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"> </span>clientes <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>Azkoyen<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Vending <span class=\"_ _a\"></span>&amp; Payment <span class=\"_ _9\"> </span>Solutions<span class=\"_ _0\"></span>, <span class=\"_ _9\"> </span>S.L.U. <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>ejercicio. <span class=\"_ _9\"> </span>En <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>medida <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>compa\u00f1\u00eda consiga <span class=\"_ _b\"></span>reducir <span class=\"_ _c\"></span>el <span class=\"_ _b\"></span>per\u00edodo <span class=\"_ _c\"></span>medio <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>cobro <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>sus <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>lientes <span class=\"_ _c\"></span>ir\u00e1 <span class=\"_ _b\"></span>reduciendo <span class=\"_ _c\"></span>el <span class=\"_ _b\"></span>per\u00edodo medio <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>pago <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>sus <span class=\"_ _a\"></span>proveedores. <span class=\"_ _a\"></span>A<span class=\"_ _1\"></span>proximadamen<span class=\"_ _b\"></span>te, <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span><span class=\"lsa\">38<span class=\"ls1d\">% <span class=\"_ _a\"></span></span></span>de <span class=\"_ _a\"></span>sus <span class=\"_ _7\"></span>pagos <span class=\"_ _a\"></span>a proveedore<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>realizados mediante <span class=\"_ _1\"></span>confirming. <span class=\"_ _1\"></span>Cabe <span class=\"_ _1\"></span>resaltar <span class=\"_ _1\"></span>asimismo <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el confirming nunca<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>es utilizado<span class=\"_ _b\"></span> para pagos entre entidade<span class=\"_ _b\"></span>s <span class=\"_ _1\"></span>del Grupo. Los <span class=\"_ _7\"></span>datos <span class=\"_ _6\"></span>expuestos <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>cuadro <span class=\"_ _6\"></span>anterior <span class=\"_ _7\"></span>sobre <span class=\"_ _6\"></span>pagos <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>proveedores <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>Azkoyen, <span class=\"_ _7\"></span>S.A., <span class=\"_ _6\"> </span>Azkoyen <span class=\"_ _7\"></span>Ve<span class=\"_ _1\"></span>nding <span class=\"_ _7\"></span>&amp; Payment <span class=\"_ _a\"></span>Solutions, <span class=\"_ _1\"></span>S.L<span class=\"_ _1\"></span>.U., <span class=\"_ _a\"></span>Coges <span class=\"_ _1\"></span>Espa\u00f1a <span class=\"_ _a\"></span>Medios <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Pago, <span class=\"_ _1\"></span>S.L<span class=\"_ _1\"></span>., <span class=\"_ _a\"></span>Ascaso <span class=\"_ _a\"></span>Factory <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Primion <span class=\"_ _1\"></span>Technology, <span class=\"_ _a\"></span>S.L.U. (anteriormente  Prim<span class=\"_ _0\"></span>ion  D<span class=\"_ _0\"></span>igitek,  S.L.U.) <span class=\"_ _d\"> </span>hacen  referenc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>a  aquellos <span class=\"_ _8\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>su  naturaleza <span class=\"_ _d\"> </span>son  a<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>reedores comerciales por deudas con suministradores de bienes y ser<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>icios<span class=\"_ _1\"></span>. Grupo Azkoyen dispone <span class=\"_ _b\"></span>de p\u00f3lizas de confirming <span class=\"_ _b\"></span>con un l\u00edmite total <span class=\"_ _0\"></span>de 8.400 miles de <span class=\"_ _b\"></span>euros. Las cuentas a <span class=\"_ _b\"></span>pagar por <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>citadas <span class=\"_ _7\"></span>operaciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>confirming <span class=\"_ _7\"></span>figuran <span class=\"_ _7\"></span>hasta <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>vencimien<span class=\"_ _1\"></span>to <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>balance <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>situaci\u00f3n <span class=\"_ _6\"></span>consolidado como  deuda  comercial.  Asimismo, <span class=\"_ _11\"> </span>los  pagos  relacionados  se  incluyen  en  el  estado  de  fl<span class=\"_ _1\"></span>ujos  de  efectivo consolidado dentro de los flujos de efectivo de las actividades de explotaci\u00f3n (operaci\u00f3n).<span class=\"_ _2a\"> </span><span class=\"_ _1\"></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 <span class=\"_ _6\"></span>financieras <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>cr\u00e9ditos <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>moneda <span class=\"_ _7\"></span>Euro <span class=\"_ _6\"></span>que <span class=\"_ _6\"> </span>c<span class=\"_ _1\"></span>ontra <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>Azkoyen <span class=\"_ _6\"></span>ostenten <span class=\"_ _7\"></span>leg\u00edtimamente <span class=\"_ _6\"></span>sus proveedores <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>que <span class=\"_ _9\"> </span>tra<span class=\"_ _1\"></span>igan <span class=\"_ _9\"> </span>causa <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>operaciones <span class=\"_ _9\"> </span>aceptadas<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>a\u00fa<span class=\"_ _1\"></span>n <span class=\"_ _9\"> </span>no <span class=\"_ _8\"> </span>vencidas, <span class=\"_ _9\"> </span>debidas <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>sus <span class=\"_ _8\"> </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 <span class=\"_ _1\"></span>un descuento <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>por la<span class=\"_ _1\"></span> operaci\u00f3n d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>adelantamiento del<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>pago, y <span class=\"_ _1\"></span>transfiriendo <span class=\"_ _1\"></span>parte d<span class=\"_ _1\"></span>e este descuento a la nueva sociedad constituida tras la segregaci\u00f3n<span class=\"ls16\">. </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>25 <span class=\"_ _a\"></span>ascend\u00edan <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>4.651 mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>560 <span class=\"_ _a\"></span>hab\u00edan <span class=\"_ _a\"></span>sido <span class=\"_ _a\"></span>adquiridos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>mismas <span class=\"_ _7\"></span>(al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>erre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2024: <span class=\"_ _a\"></span>4<span class=\"_ _1\"></span>.700 <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _a\"></span></span>837 mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> de euros<span class=\"ls13\">, </span>respectivamente<span class=\"ls14\">).</span> Para atender el pago de<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>os cr\u00e9ditos, es <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ondici\u00f3n esencial que Grupo Azkoyen cuente con saldos di<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ponibles en las fechas de vencimiento en sus cuentas bancarias, tanto de los que por cesi\u00f3n de los proveedores ostenten la<span class=\"_ _0\"></span>s entidades <span class=\"_ _a\"></span>financieras, <span class=\"_ _a\"></span>como <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>que, <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>habiendo <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _a\"></span>cedidos <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>\u00e9stas, <span class=\"_ _7\"></span>deba <span class=\"_ _a\"></span>ser <span class=\"_ _a\"></span>tramitado <span class=\"_ _7\"></span>su <span class=\"_ _a\"></span>pago <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>las mismas.<span class=\"_ _2a\"> </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 <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>determinado <span class=\"_ _a\"></span>vencimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>cr\u00e9dito, <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>cuenta <span class=\"_ _1\"></span>bancaria <span class=\"_ _1\"></span>de <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>Azkoyen <span class=\"_ _1\"></span>no <span class=\"_ _a\"></span>presentara <span class=\"_ _1\"></span>saldo suficiente <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>atender <span class=\"_ _c\"></span>su <span class=\"_ _b\"></span>pago, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>entidad <span class=\"_ _b\"></span>financiera <span class=\"_ _c\"></span>no <span class=\"_ _b\"></span>realizar\u00e1 <span class=\"_ _b\"></span>el <span class=\"_ _c\"></span>mismo. <span class=\"_ _b\"></span>No obstante, <span class=\"_ _c\"></span>lo<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>anterior, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>supuesto de <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>ya <span class=\"_ _a\"></span>lo <span class=\"_ _1\"></span>ostentase <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>entidad <span class=\"_ _a\"></span>financiera, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>citado <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>reflejar\u00e1 <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>pecial <span class=\"_ _1\"></span>que devengar\u00e1 <span class=\"_ _b\"></span>in<span class=\"_ _1\"></span>tereses <span class=\"_ _b\"></span>diarios de<span class=\"_ _b\"></span> demora, <span class=\"_ _b\"></span>desde la <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>del impago<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>hasta <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>fech<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>en que <span class=\"_ _b\"></span>existiese <span class=\"_ _b\"></span>saldo suficient<span class=\"_ _b\"></span>e en <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>bancaria <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>atender <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>pago. <span class=\"_ _a\"></span>En <span class=\"_ _7\"></span>esta <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>mprobable <span class=\"_ _a\"></span>situaci\u00f3n, <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>saldo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>esta cuenta <span class=\"_ _b\"></span>especial <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>intereses <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>clasificar\u00edan <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>balance <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>situaci\u00f3n consolidado <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>deudas <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>entidades de cr\u00e9dito.  De acuerdo con <span class=\"_ _b\"></span>los<span class=\"_ _1\"></span> co<span class=\"_ _0\"></span>ntratos, la deuda q<span class=\"_ _b\"></span>ue<span class=\"_ _1\"></span> resulte <span class=\"_ _0\"></span>contra Grupo Azkoyen por raz\u00f3n <span class=\"_ _b\"></span>de cada p\u00f3liza de <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span>firming<span class=\"_ _b\"></span> podr\u00e1 s<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>compensada por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>entidad <span class=\"_ _1\"></span>financiera <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>cualquier otra <span class=\"_ _1\"></span>que <span class=\"_ _7\"></span>Grupo <span class=\"_ _1\"></span>Azkoyen p<span class=\"_ _1\"></span>udiera <span class=\"_ _1\"></span>tener a<span class=\"_ _1\"></span> su <span class=\"_ _1\"></span>favor, cualquiera que sea <span class=\"_ _b\"></span>la forma y <span class=\"_ _b\"></span>do<span class=\"_ _1\"></span>cumentos en q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e est\u00e9 r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>presentada, la fe<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ha de <span class=\"_ _b\"></span>ve<span class=\"_ _1\"></span>ncimiento, que<span class=\"_ _1\"></span>, a est<span class=\"_ _0\"></span>e efecto, podr\u00e1  anticipar <span class=\"_ _d\"> </span>la  entidad <span class=\"_ _d\"> </span>financiera, <span class=\"_ _d\"> </span>y  el <span class=\"_ _d\"> </span>t\u00edtulo  de <span class=\"_ _d\"> </span>su  de<span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>cho,  incluso <span class=\"_ _8\"> </span>el<span class=\"_ _1\"></span>  de <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>ep\u00f3sito. <span class=\"_ _d\"> </span>Por  lo <span class=\"_ _d\"> </span>dem\u00e1s,  las mencionadas <span class=\"_ _8\"> </span>p\u00f3lizas <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>onfirming <span class=\"_ _9\"> </span>no <span class=\"_ _8\"> </span>incluyen <span class=\"_ _8\"> </span>inmovilizaciones <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>dep\u00f3s<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>tos, <span class=\"_ _8\"> </span>otras <span class=\"_ _8\"> </span>garant\u00edas <span class=\"_ _9\"> </span>o <span class=\"_ _8\"> </span>colaterales prestados en favo<span class=\"_ _1\"></span>r de las entidades financie<span class=\"_ _1\"></span>ras. <span class=\"_ _1\"></span>Por tanto, no <span class=\"_ _1\"></span>existen garant\u00edas significativas u <span class=\"_ _1\"></span>otras condiciones relevantes que <span class=\"_ _1\"></span>pongan de m<span class=\"_ _1\"></span>anifiesto un <span class=\"_ _1\"></span>cambio en <span class=\"_ _1\"></span>la naturaleza <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>mencionadas operaciones de<span class=\"_ _1\"></span> confirming de Grupo Azkoyen, que se clasifican como deuda comercial. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "Deudores comerciales y otras cuentas a cobrar- 39.<span class=\"ls0\">642 </span>35.871 Deudores comerciales, terceros 37.663 33.288 Deudores varios  452<span class=\"ls0\"> </span>496<span class=\"ls0\"> </span>Administraciones p\u00fablicas, deudores (Nota 23)<span class=\"ff2 fs1\"> </span>1.388 1.431 Activos por impuestos corrientes (Nota 2<span class=\"_ _2a\"> </span>3) 139<span class=\"ls0\"> </span>656<span class=\"_ _2a\"> </span>La provisi\u00f3n de insolvencias<span class=\"ffa\">, que se presenta minorando el ep\u00edgrafe \u201cDeudores comerciales, terceros\u201d, </span>y<span class=\"_ _1\"></span> su movimiento durante los ejercicios 2025 y 2024 es el siguiente: Miles de e<span class=\"_ _1\"></span>uros<span class=\"_ _1\"></span> Saldo a 31 de diciembre de 2023 (5.586) (Dotaci\u00f3n) / Reversiones 71<span class=\"ls0\"> </span>Aplicaciones 44<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n (37) Saldo a 31 de diciembre de 2024 (5.508) (Dotaci\u00f3n) / Reversiones<span class=\"ff1\"> </span>(57)<span class=\"ff1\"> </span>Aplicaciones 29<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n<span class=\"ff1\"> </span>46<span class=\"ff1 ls0\"> </span>Saldo a 31 de diciembre de 2025 (5.490) Tal y <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omo e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tablece la <span class=\"_ _b\"></span>NIIF 7, a <span class=\"_ _b\"></span>continuaci\u00f3n, se presenta <span class=\"_ _b\"></span>la informaci\u00f3n re<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ativa al <span class=\"_ _b\"></span>an\u00e1lisis de antig\u00fce<span class=\"_ _0\"></span>dad de <span class=\"_ _b\"></span>los deudores <span class=\"_ _b\"></span>comerciales ter<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>eros <span class=\"_ _b\"></span>(Cli<span class=\"_ _1\"></span>entes <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>entas <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>prestaciones de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span>rvicio) <span class=\"_ _b\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de dicie<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>bre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>025 y <span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>024<span class=\"ls13\">. </span>Se adjunta detalle de los saldos sin vencer, saldos vencidos, as\u00ed como de aquellos<span class=\"_ _1\"></span> deteriorados en su totalidad: Miles de euros 20<span class=\"ls0\">25 </span>20<span class=\"ls0\">24 </span>Bruto a cobrar Provisi\u00f3n Bruto a cobrar Provisi\u00f3n<span class=\"_ _2a\"> </span> Sin vencer 29.738 (<span class=\"ls11\">369</span>) 24.978 (267) Vencidos     <span class=\"ls0\">Menos de 90 d\u00edas </span>7.557 (<span class=\"ls11\">101</span>) 7.809 (163)     <span class=\"ls0\">M\u00e1s de 90 d\u00edas y menos de 180 </span>701<span class=\"ls0\"> </span>(<span class=\"ls11\">77</span>) 777<span class=\"ls0\"> </span>(141)     <span class=\"ls0\">M\u00e1s de 180 y menos de un a\u00f1o </span>394<span class=\"ls0\"> </span>(<span class=\"ls11\">202</span>) 465<span class=\"ls0\"> </span>(248)     <span class=\"ls0\">M\u00e1s de un a\u00f1o </span>1.157 (1.135) 1.232 (1.154) Deteriorados en su totalidad 3.606 (3.606) 3.535 (3.535) Total 43.153 (5.490) 38.796 (5.508) 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 1<span class=\"_ _1\"></span>9 informaci\u00f3n <span class=\"_ _1\"></span>relevante sobre la desagregaci\u00f3n de los ingresos ordinarios.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-17": {
   "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>20<span class=\"_ _1\"></span>25 <span class=\"_ _a\"></span>el <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  2.846 <span class=\"_ _9\"> </span>miles<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>euros <span class=\"_ _8\"> </span>(3.665 <span class=\"_ _8\"> </span>miles <span class=\"_ _d\"> </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=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>20<span class=\"_ _1\"></span>24), principalmente por el Subgrupo Primion.<span class=\"_ _2a\"> </span>Avales y garant\u00edas Grupo Azkoyen dispone <span class=\"_ _b\"></span>al<span class=\"_ _1\"></span> 31 <span class=\"_ _b\"></span>de diciembre de 2025 de <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>eterminados <span class=\"_ _0\"></span>avales dispuestos <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omo garant\u00eda a <span class=\"_ _b\"></span>terceros por otros conceptos por importe de 4<span class=\"ls11\">76</span> miles de euros (Nota 14). 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>2025, <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>Subgru<span class=\"_ _0\"></span>po <span class=\"_ _6\"> </span>Primion <span class=\"_ _9\"> </span>tiene <span class=\"_ _7\"></span>aval<span class=\"_ _1\"></span>es <span class=\"_ _6\"></span>dispuestos <span class=\"_ _6\"></span>como <span class=\"_ _6\"> </span>g<span class=\"_ _1\"></span>arant\u00eda <span class=\"_ _6\"></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>2.846 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>(3.665 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ile<span class=\"ls15\">s <span class=\"_ _a\"></span></span>de euros <span class=\"_ _8\"> </span><span class=\"ls11\">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>24<span class=\"ls14\">).</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. 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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "La provisi\u00f3n de insolvencias<span class=\"ffa\">, que se presenta minorando el ep\u00edgrafe \u201cDeudores comerciales, terceros\u201d, </span>y<span class=\"_ _1\"></span> su movimiento durante los ejercicios 2025 y 2024 es el siguiente: Miles de e<span class=\"_ _1\"></span>uros<span class=\"_ _1\"></span> Saldo a 31 de diciembre de 2023 (5.586) (Dotaci\u00f3n) / Reversiones 71<span class=\"ls0\"> </span>Aplicaciones 44<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n (37) Saldo a 31 de diciembre de 2024 (5.508) (Dotaci\u00f3n) / Reversiones<span class=\"ff1\"> </span>(57)<span class=\"ff1\"> </span>Aplicaciones 29<span class=\"ls0\"> </span>Diferencias de conversi\u00f3n<span class=\"ff1\"> </span>46<span class=\"ff1 ls0\"> </span>Saldo a 31 de diciembre de 2025 (5.490) 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=\"_ _1\"></span>tr\u00e1fico\u201d <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _a\"></span>de p\u00e9rdi<span class=\"_ _1\"></span>das y<span class=\"_ _1\"></span> <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=\"_ _2a\"> </span>Tal y <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omo e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tablece la <span class=\"_ _b\"></span>NIIF 7, a <span class=\"_ _b\"></span>continuaci\u00f3n, se presenta <span class=\"_ _b\"></span>la informaci\u00f3n re<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>ativa al <span class=\"_ _b\"></span>an\u00e1lisis de antig\u00fce<span class=\"_ _0\"></span>dad de <span class=\"_ _b\"></span>los deudores <span class=\"_ _b\"></span>comerciales ter<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>eros <span class=\"_ _b\"></span>(Cli<span class=\"_ _1\"></span>entes <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>entas <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>prestaciones de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span>rvicio) <span class=\"_ _b\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de dicie<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>bre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>025 y <span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>024<span class=\"ls13\">. </span>Se adjunta detalle de los saldos sin vencer, saldos vencidos, as\u00ed como de aquellos<span class=\"_ _1\"></span> deteriorados en su totalidad: Miles de euros 20<span class=\"ls0\">25 </span>20<span class=\"ls0\">24 </span>Bruto a cobrar Provisi\u00f3n Bruto a cobrar Provisi\u00f3n<span class=\"_ _2a\"> </span>Sin vencer 29.738 (<span class=\"ls11\">369</span>) 24.978 (267) Vencidos     <span class=\"ls0\">Menos de 90 d\u00edas </span>7.557 (<span class=\"ls11\">101</span>) 7.809 (163)     <span class=\"ls0\">M\u00e1s de 90 d\u00edas y menos de 180 </span>701<span class=\"ls0\"> </span>(<span class=\"ls11\">77</span>) 777<span class=\"ls0\"> </span>(141)     <span class=\"ls0\">M\u00e1s de 180 y menos de un a\u00f1o </span>394<span class=\"ls0\"> </span>(<span class=\"ls11\">202</span>) 465<span class=\"ls0\"> </span>(248)     <span class=\"ls0\">M\u00e1s de un a\u00f1o </span>1.157 (1.135) 1.232 (1.154) Deteriorados en su totalidad 3.606 (3.606) 3.535 (3.535) Total 43.153 (5.490) 38.796 (5.508) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "Efectivo y otros activos l\u00edquidos equivalentes El <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"ffa\">\u201cEfectivo <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>otros acti<span class=\"_ _1\"></span>vos l\u00edquidos <span class=\"_ _1\"></span>equivalentes\u201d<span class=\"_ _1\"></span></span> incluye<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>tesorer\u00eda d<span class=\"_ _1\"></span>el Grupo <span class=\"_ _1\"></span>y d<span class=\"_ _1\"></span>ep\u00f3sitos <span class=\"_ _1\"></span>bancarios a corto <span class=\"_ _1\"></span>plazo, <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>vencimiento in<span class=\"_ _1\"></span>icial de <span class=\"_ _1\"></span>tres <span class=\"_ _1\"></span>meses <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>inferior. <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libros d<span class=\"_ _1\"></span>e estos <span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tivos se aproxima a su valor razonable y no existen restricciones a su disponibilidad<span class=\"_ _1\"></span>. Azkoyen <span class=\"_ _1\"></span>Vending &amp; Payment Solutions, <span class=\"_ _1\"></span>S.L.U.<span class=\"_ _1\"></span> (Nota 1<span class=\"_ _1\"></span>), ostenta <span class=\"_ _1\"></span>por razones come<span class=\"_ _1\"></span>rciales la titularidad directa d<span class=\"_ _1\"></span>e cuentas bancarias e<span class=\"_ _1\"></span>n el extranjero, e<span class=\"_ _1\"></span>n concreto en <span class=\"_ _1\"></span>Alemania y <span class=\"_ _1\"></span>en Portugal, que e<span class=\"_ _1\"></span>st\u00e1n registradas e <span class=\"_ _1\"></span>identificadas de <span class=\"_ _9\"> </span>forma <span class=\"_ _8\"> </span>individualizada <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>su <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>ontabilidad. <span class=\"_ _9\"> </span>Asimismo, <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>sociedades <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>ependientes <span class=\"_ _9\"> </span>ex<span class=\"_ _a\"></span>tranjeras <span class=\"_ _9\"> </span>ostentan <span class=\"_ _9\"> </span>la titularidad <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>cuentas <span class=\"_ _6\"></span>bancarias <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>los <span class=\"_ _9\"> </span>t<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>rritorios <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>que <span class=\"_ _6\"> </span>operan, <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>est\u00e1n <span class=\"_ _6\"> </span>registradas <span class=\"_ _9\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>contabilidad consolidada del Grupo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "El <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"ffa\">\u201cEfectivo <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>otros acti<span class=\"_ _1\"></span>vos l\u00edquidos <span class=\"_ _1\"></span>equivalentes\u201d<span class=\"_ _1\"></span></span> incluye<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>tesorer\u00eda d<span class=\"_ _1\"></span>el Grupo <span class=\"_ _1\"></span>y d<span class=\"_ _1\"></span>ep\u00f3sitos <span class=\"_ _1\"></span>bancarios a corto <span class=\"_ _1\"></span>plazo, <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>vencimiento in<span class=\"_ _1\"></span>icial de <span class=\"_ _1\"></span>tres <span class=\"_ _1\"></span>meses <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>inferior. <span class=\"_ _1\"></span>El <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>libros d<span class=\"_ _1\"></span>e estos <span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tivos se aproxima a su valor razonable y no existen restricciones a su disponibilidad<span class=\"_ _1\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-403": {
   "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 s<span class=\"_ _1\"></span>us acciones <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Bolsa <span class=\"_ _1\"></span>de Madrid y <span class=\"_ _1\"></span>desde el 18 de j<span class=\"_ _1\"></span>ulio del mismo <span class=\"_ _1\"></span>a\u00f1o tiene cotizaci\u00f3n oficial <span class=\"_ _1\"></span>en la misma. <span class=\"_ _1\"></span>Posteriormente con fecha 20 <span class=\"_ _1\"></span>de marzo <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>1990, <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>Rectora<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>Bolsa <span class=\"_ _a\"></span>de <span class=\"_ _6\"> </span>Valores <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>Bilbao, <span class=\"_ _7\"></span>admiti\u00f3 <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>cotizaci\u00f3n <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>acciones <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la Sociedad <span class=\"_ _7\"></span>dominante. <span class=\"_ _7\"></span>Desde <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>d\u00eda <span class=\"_ _7\"></span>30 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>abril <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>1990 <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>ac<span class=\"_ _1\"></span>ciones <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>otizan <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>mercado <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ontinuo. <span class=\"_ _a\"></span>Al <span class=\"_ _9\"> </span>31 <span class=\"_ _7\"></span>de diciembre de 2025 las acciones de la Sociedad dominante cotizan en las Bolsas anteriormente mencionadas.<span class=\"_ _1\"></span>  El <span class=\"_ _b\"></span>capital <span class=\"_ _b\"></span>social <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2024 <span class=\"_ _b\"></span>est\u00e1 <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ompuesto <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>24.450.000 <span class=\"_ _b\"></span>acciones <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>portador, <span class=\"_ _b\"></span>ordinarias de 0,6 <span class=\"_ _b\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _0\"></span>de valor <span class=\"_ _b\"></span>nominal cada u<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>a, iguales <span class=\"_ _b\"></span>entre s\u00ed, <span class=\"_ _0\"></span>numeradas correlati<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>amente del <span class=\"_ _b\"></span>1 al 24.450.000, <span class=\"_ _b\"></span>ambos 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 2025 y 2024 los accionistas con una participaci\u00f3n igual o superior al 3% eran: <div class=\"c wa8 h37 gs70\"><div class=\"t m0 x12 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">% sobre el total de derechos de voto </div></div><div class=\"c wa9 h37 gs71\"><div class=\"t m0 x29 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2025 </div></div><div class=\"c waa h37 gs72\"><div class=\"t m0 x29 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></div><div class=\"c wa7 h37 gs73\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Inverlasa, S.L. (*) </div></div><div class=\"c wa9 h37 gs74\"><div class=\"t m0 x26 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">29,65 </div></div><div class=\"c waa h37 gs75\"><div class=\"t m0 x26 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">29,65 </div></div><div class=\"c wa7 h37 gs76\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Masaveu Herrero, Carolina (*) </div></div><div class=\"c wa9 h37 gs77\"><div class=\"t m0 x26 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">12,66 </div></div><div class=\"c waa h37 gs78\"><div class=\"t m0 x26 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">12,63 </div></div><div class=\"c wa7 h24 gs79\"><div class=\"t m0 x8 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Su\u00e1rez-Zuloaga G\u00e1ldiz, Ignacio (*) </div></div><div class=\"c wa9 h24 gs7a\"><div class=\"t m0 x2d h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">7,91 </div></div><div class=\"c waa h24 gs7b\"><div class=\"t m0 x2d h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">7,94 </div></div><div class=\"c wa7 h37 gs7c\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Santander Asset Management, S.A., SGIIC (*) </div></div><div class=\"c wa9 h37 gs7d\"><div class=\"t m0 x2d h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">6,10 </div></div><div class=\"c waa h37 gs7e\"><div class=\"t m0 x2d h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">5,99 </div></div><div class=\"c wa7 h37 gs7f\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">La Previsi\u00f3n Mallorquina de Seguros, S.A. </div></div><div class=\"c wa9 h37 gs80\"><div class=\"t m0 x2d h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">6,01 </div></div><div class=\"c waa h37 gs81\"><div class=\"t m0 x2d h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">6,01 </div></div><div class=\"c wa7 h37 gs82\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Masaveu Finanzas, S.L. (*) </div></div><div class=\"c wa9 h37 gs83\"><div class=\"t m0 x2d h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">5,64 </div></div><div class=\"c waa h37 gs84\"><div class=\"t m0 xc0 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa7 h24 gs85\"><div class=\"t m0 x8 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Indumenta Pueri, S.L. (*) </div></div><div class=\"c wa9 h24 gs86\"><div class=\"t m0 xc0 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c waa h24 gs87\"><div class=\"t m0 x2d h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">5,64 </div></div><div class=\"c wa7 h37 gs88\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Troyas Careaga, Mar\u00eda del Carmen (**) </div></div><div class=\"c wa9 h37 gs89\"><div class=\"t m0 x2d h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">5,22 </div></div><div class=\"c waa h37 gs8a\"><div class=\"t m0 x2d h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">5,22 </div></div><div class=\"c wa7 h37 gs8b\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Muza Gesti\u00f3n de activos, SGIIC, S.A. (*) </div></div><div class=\"c wa9 h37 gs8c\"><div class=\"t m0 x2d h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">4,02 </div></div><div class=\"c waa h37 gs8d\"><div class=\"t m0 x2d h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">3,99 </div></div><div class=\"c w39 h29 gs8e\"><div class=\"t m0 x6c h30 y55e ff3 fs6 fc0 sc0 ls0 ws0\">(*)  <span class=\"_ _6\"> </span>Participaci\u00f3n indirecta.  </div><div class=\"t m0 x6c h30 ybe ff3 fs6 fc0 sc0 ls0 ws0\">(**) Participaci\u00f3n<span class=\"_ _0\"></span> directa e indire<span class=\"_ _b\"></span>cta. </div><div class=\"t m0 x4 h30 y55f ff3 fs6 fc0 sc0 ls0 ws0\"> <span class=\"_ _24\"> </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=\"_ _b\"></span>a<span class=\"_ _1\"></span>ccionista <span class=\"_ _b\"></span>con el <span class=\"_ _b\"></span>acceso a <span class=\"_ _b\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>mercados <span class=\"_ _b\"></span>financie<span class=\"_ _1\"></span>ros <span class=\"_ _b\"></span>a un <span class=\"_ _b\"></span>coste competitivo<span class=\"_ _0\"></span> para<span class=\"_ _0\"></span> c<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>brir <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _b\"></span>necesidades de financiaci\u00f3n no cubiertas por la generaci\u00f3n de fondos del negocio.<span class=\"_ _2a\"> </span><div class=\"c wad h37 gs90\"><div class=\"t m0 x14 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Apalancamiento </div></div><div class=\"c wad h37 gs91\"><div class=\"t m0 x22 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c wae h98 gs92\"><div class=\"t m0 x34 h25 y455 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x44 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2025 </div></div><div class=\"c waf h98 gs93\"><div class=\"t m0 x31 h25 y455 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x29 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></div><div class=\"c wac h85 gs94\"><div class=\"t m0 x34 h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">Deuda financiera neta / (Excedente financiero neto)  </div></div><div class=\"c wae h85 gs95\"><div class=\"t m0 x46 h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">(151) </div></div><div class=\"c waf h85 gs96\"><div class=\"t m0 x2e h2 yb9 ff1 fs0 fc0 sc0 ls11 ws0\">10.<span class=\"ls0\">826 </span></div></div><div class=\"c wac h37 gs97\"><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls16 ws0\">   <span class=\"ls0\">Deudas con entidades de cr\u00e9dito <span class=\"ffa\">\u2013</span> Pasivo no corriente (Nota 15) </span></div></div><div class=\"c wae h37 gs98\"><div class=\"t m0 x32 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">3.863 </div></div><div class=\"c waf h37 gs99\"><div class=\"t m0 x2e h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">11.579 </div></div><div class=\"c wac h37 gs9a\"><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls16 ws0\">   <span class=\"ls0\">Deudas con entidades de cr\u00e9dito <span class=\"ffa\">\u2013</span> Pasivo corriente (Nota 15) </span></div></div><div class=\"c wae h37 gs9b\"><div class=\"t m0 x32 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">7.742 </div></div><div class=\"c waf h37 gs9c\"><div class=\"t m0 x32 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">7.962 </div></div><div class=\"c wac h37 gs9d\"><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls16 ws0\">   <span class=\"ls0\">Otras deudas financieras <span class=\"ffa\">\u2013</span> Anticipos reintegrables (Nota 16) </span></div></div><div class=\"c wae h37 gs9e\"><div class=\"t m0 x1f h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">755<span class=\"ls0\"> </span></div></div><div class=\"c waf h37 gs9f\"><div class=\"t m0 x1f h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">904<span class=\"ls0\"> </span></div></div><div class=\"c wac h24 gsa0\"><div class=\"t m0 x34 h25 y4c ff3 fs0 fc0 sc0 ls16 ws0\">   <span class=\"ffa ls0\">\u201cEarn out\u201d (Nota 16)<span class=\"ff3\"> </span></span></div></div><div class=\"c wae h24 gsa1\"><div class=\"t m0 x33 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c waf h24 gsa2\"><div class=\"t m0 x1f h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">953<span class=\"ls0\"> </span></div></div><div class=\"c wac h37 gsa3\"><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls16 ws0\">   <span class=\"ls0\">Pasivos por arrendamiento seg\u00fan NIIF 16 (Nota 6 y 16) </span></div></div><div class=\"c wae h37 gsa4\"><div class=\"t m0 x32 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">7.132 </div></div><div class=\"c waf h37 gsa5\"><div class=\"t m0 x32 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">8.323 </div></div><div class=\"c wac h37 gsa6\"><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls16 ws0\">   <span class=\"ls0\">Efectivo y otros activos l\u00edquidos equivalentes (Nota 12) </span></div></div><div class=\"c wae h37 gsa7\"><div class=\"t m0 xf h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(19.643) </div></div><div class=\"c waf h37 gsa8\"><div class=\"t m0 xf h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(18.895) </div></div><div class=\"c wac h37 gsa9\"><div class=\"t m0 x34 h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">Patrimonio neto </div></div><div class=\"c wae h37 gsaa\"><div class=\"t m0 x25 h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">133.566 </div></div><div class=\"c waf h37 gsab\"><div class=\"t m0 x25 h2 yb9 ff1 fs0 fc0 sc0 ls11 ws0\">126.<span class=\"ls0\">527 </span></div></div><div class=\"c wac h24 gsac\"><div class=\"t m0 x34 h2 y4c ff1 fs0 fc0 sc0 ls0 ws0\">Patrimonio neto de la Sociedad Dominante </div></div><div class=\"c wae h24 gsad\"><div class=\"t m0 x25 h2 y4c ff1 fs0 fc0 sc0 ls0 ws0\">133.372 </div></div><div class=\"c waf h24 gsae\"><div class=\"t m0 x25 h2 y4c ff1 fs0 fc0 sc0 ls11 ws0\">126.<span class=\"ls0\">337 </span></div></div><div class=\"c wac h37 gsaf\"><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Apalancamiento sobre patrimonio neto </div></div><div class=\"c wae h37 gsb0\"><div class=\"t m0 x1e h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">-0,11% </div></div><div class=\"c waf h37 gsb1\"><div class=\"t m0 x74 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">8,56<span class=\"ls0\">% </span></div></div><div class=\"c wac h37 gsb2\"><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Apalancamiento sobre patrimonio atribuido a la Sociedad dominante </div></div><div class=\"c wae h37 gsb3\"><div class=\"t m0 x1e h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">-0,11% </div></div><div class=\"c waf h37 gsb4\"><div class=\"t m0 x74 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">8,57<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></div><div class=\"c w39 h29 gsb6\"><div class=\"t m0 x4 h25 y457 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h7c y565 ff9 fs0 fc0 sc0 ls0 ws0\">13.2 Reservas </div><div class=\"t m0 x4 h25 y566 ff3 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _13\"> </span><span class=\"ffa\">La composici\u00f3n del ep\u00edgrafe \u201cReservas\u201d es la siguiente:<span class=\"_ _2a\"> </span></span> </div></div><div class=\"c wb1 h24 gsb8\"><div class=\"t m0 x22 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c wb2 h9d gsb9\"><div class=\"t m0 x44 h25 y5f ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2025 </div></div><div class=\"c waf h9d gsba\"><div class=\"t m0 x29 h25 y5f ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></div><div class=\"c wb0 h37 gsbb\"><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Reserva por capital amortizado  </div></div><div class=\"c wb2 h37 gsbc\"><div class=\"t m0 x30 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">451<span class=\"ls0\"> </span></div></div><div class=\"c waf h37 gsbd\"><div class=\"t m0 x7a h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">451<span class=\"ls0\"> </span></div></div><div class=\"c wb0 h37 gsbe\"><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Reserva legal (Nota 13.4) de la sociedad dominante </div></div><div class=\"c wb2 h37 gsbf\"><div class=\"t m0 x27 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">3.025 </div></div><div class=\"c waf h37 gsc0\"><div class=\"t m0 x14 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">3.025 </div></div><div class=\"c wb0 h24 gsc1\"><div class=\"t m0 x34 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Reserva Especial para Inversiones 12/1993 (*) </div></div><div class=\"c wb2 h24 gsc2\"><div class=\"t m0 x27 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">1.689 </div></div><div class=\"c waf h24 gsc3\"><div class=\"t m0 x14 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">1.689 </div></div><div class=\"c wb0 h37 gsc4\"><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Otras reservas  </div></div><div class=\"c wb2 h37 gsc5\"><div class=\"t m0 x14 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">97.759 </div></div><div class=\"c waf h37 gsc6\"><div class=\"t m0 x2f h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">88.524 </div></div><div class=\"c wb0 h37 gsc7\"><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Reserva para acciones propias (Notas 13.5 y 13.6) </div></div><div class=\"c wb2 h37 gsc8\"><div class=\"t m0 x30 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">386<span class=\"ls0\"> </span></div></div><div class=\"c waf h37 gsc9\"><div class=\"t m0 x7a h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">366<span class=\"ls0\"> </span></div></div><div class=\"c wb0 h24 gsca\"><div class=\"t m0 x6c h2 y4c ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c wb2 h24 gscb\"><div class=\"t m0 x2f h2 y4c ff1 fs0 fc0 sc0 ls0 ws0\">103.310 </div></div><div class=\"c waf h24 gscc\"><div class=\"t m0 x2f h2 y4c ff1 fs0 fc0 sc0 ls0 ws0\">94.055 </div></div><div class=\"c w39 h29 gscd\"><div class=\"t m0 xd7 h30 y33c ff3 fs6 fc0 sc0 ls0 ws0\">(*) <span class=\"_ _f\"> </span>Esta reserva<span class=\"_ _b\"></span> podr\u00e1 <span class=\"_ _b\"></span>destinarse a<span class=\"_ _0\"></span> e<span class=\"_ _b\"></span>liminar resul<span class=\"_ _b\"></span>tados con<span class=\"_ _0\"></span>tables <span class=\"_ _b\"></span>negativos, au<span class=\"_ _b\"></span>mentar el <span class=\"_ _b\"></span>capital <span class=\"_ _b\"></span>social </div><div class=\"t m0 x5a h30 y56f ff3 fs6 fc0 sc0 ls0 ws0\">o, asimismo, ser <span class=\"_ _b\"></span>traspasada a otras re<span class=\"_ _0\"></span>servas de libre di<span class=\"_ _b\"></span>st<span class=\"_ _1\"></span>ribuci\u00f3n. </div><div class=\"t m0 x4 h7c y36c ff9 fs0 fc0 sc0 ls0 ws0\">13<span class=\"ls16\">.3</span> Prima de emisi\u00f3n </div><div class=\"t m0 x4 h25 y4b4 ff3 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _13\"> </span>La Sociedad dominante no tiene prima de emisi\u00f3n.<span class=\"_ _2a\"> </span> </div><div class=\"t m0 x4 h25 yd3 ff3 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _12\"> </span> </div></div>13.4 Reserva legal  <span class=\"_ _13\"> </span>De <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Ley <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>Sociedades <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Capital<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>espa\u00f1ola, <span class=\"_ _b\"></span>debe de<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tinarse <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>cifra <span class=\"_ _0\"></span>igual <span class=\"_ _b\"></span>al <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=\"ls11\">La <span class=\"_ _7\"></span></span>reserva <span class=\"_ _7\"></span>legal <span class=\"_ _7\"></span>podr\u00e1 <span class=\"_ _7\"></span>utili<span class=\"_ _1\"></span>zarse <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>aumentar <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>capital <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>sald<span class=\"_ _1\"></span>o <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>excede <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>10% <span class=\"_ _7\"></span>del capital <span class=\"_ _6\"></span>ya <span class=\"_ _6\"></span>aumentado. <span class=\"_ _6\"> </span>Salvo <span class=\"_ _7\"></span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>finalidad <span class=\"_ _6\"> </span>mencionada <span class=\"_ _6\"> </span>anteriormente <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>mientras <span class=\"_ _6\"> </span>no <span class=\"_ _6\"></span>supere <span class=\"_ _6\"> </span>el <span class=\"_ _6\"></span>20% <span class=\"_ _6\"></span>del capital <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ocial, <span class=\"_ _a\"></span>esta <span class=\"_ _7\"></span>reserva <span class=\"_ _a\"></span>s\u00f3lo <span class=\"_ _7\"></span>podr\u00e1 <span class=\"_ _7\"></span>destinarse <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>co<span class=\"_ _1\"></span>mpensaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>siempre <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _a\"></span>existan otras reservas disponibles suficientes para este fin.  <span class=\"_ _13\"> </span>Al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _1\"></span>2025 <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>im<span class=\"_ _1\"></span>porte s<span class=\"_ _1\"></span>uperior <span class=\"_ _1\"></span>al 20% del capital social.<span class=\"_ _2a\"> </span>13<span class=\"ls16\">.5</span> Acciones propias El movimiento del ep\u00edgrafe \u201cAcciones propias\u201d durante el ejercicio 20<span class=\"ff3\">25 ha sido el siguiente: </span>N\u00famero de Acciones Importe  (M<span class=\"ls0\">iles de Euros) </span>Saldo a 31.12.2024  67.286 366<span class=\"ls0\"> </span>Adquisiciones 104.614 888<span class=\"ls0\"> </span>Enajenaciones (103.410) (<span class=\"ls11\">868</span>) Saldo a 31.12.2025 (*) 68.490 386<span class=\"ls0\"> </span> <span class=\"_ _13\"> </span><span class=\"fs6\">(*) Precio medio<span class=\"_ _b\"></span> de adquisici\u00f3n de 5,64 <span class=\"lsa\">euros</span>. </span>El movimiento del ep\u00edgrafe \u201cAcciones propias\u201d durante el ejercicio 202<span class=\"ff3\">4 fue el siguiente: </span>N\u00famero de Acciones Importe (en miles de Euros) Saldo a 31.12.2023  74.526 413<span class=\"ls0\"> </span>Adquisiciones 59.102 372<span class=\"ls0\"> </span>Enajenaciones (66.342) (419) Saldo a 31.12.2024 (*) 67.286 366<span class=\"ls0\"> </span> <span class=\"_ _13\"> </span><span class=\"fs6\">(*) Precio medio<span class=\"_ _b\"></span> de adquisici\u00f3n de 5,44 euros.<span class=\"_ _b\"></span> </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=\"_ _7\"></span>sus <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 <span class=\"_ _1\"></span>por c<span class=\"_ _1\"></span>uenta <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>representan el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>0,28% <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>social d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Azkoyen, S.A. <span class=\"_ _a\"></span>(mismo porcentaje a 31 de diciembre de 2024).  <span class=\"_ _13\"> </span><span class=\"ls20\">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>25 <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=\"_ _a\"></span><span class=\"ls11\">de <span class=\"_ _1\"></span></span>8,70 <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>acc<span class=\"_ _1\"></span>i\u00f3n (<span class=\"ls11\">6,16</span> euros por acci\u00f3n a 31 de diciembre de 2024).<span class=\"_ _2a\"> </span>La <span class=\"_ _b\"></span>Junta <span class=\"_ _b\"></span>General <span class=\"_ _b\"></span>de A<span class=\"_ _b\"></span>ccionistas <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>Azkoyen, <span class=\"_ _b\"></span>S.A. <span class=\"_ _b\"></span>de <span class=\"ls11\">11</span> <span class=\"_ _c\"></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 <span class=\"_ _b\"></span>el <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=\"_ _b\"></span> <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"> </span>Ley<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>Sociedades <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Capita<span class=\"_ _1\"></span>l <span class=\"_ _6\"> </span>y<span class=\"_ _1\"></span> <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=\"_ _a\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>nominal <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _a\"></span>acciones adquiridas, sum\u00e1ndose <span class=\"_ _b\"></span>a las <span class=\"_ _b\"></span>que ya <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e posean, <span class=\"_ _b\"></span>no exceda, <span class=\"_ _b\"></span>en cada mo<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ento, de<span class=\"_ _0\"></span>l 10% <span class=\"_ _b\"></span>del capital <span class=\"_ _b\"></span>suscrito, (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=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>(iv) <span class=\"_ _f\"> </span>que <span class=\"_ _f\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>precio <span class=\"_ _f\"> </span>o <span class=\"_ _f\"> </span>contraprestaci\u00f3n <span class=\"_ _f\"> </span>m\u00ednimo <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>m\u00e1<span class=\"_ _1\"></span>ximo <span class=\"_ _f\"> </span>para <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>adquisici\u00f3n <span class=\"_ _f\"> </span>sean, respectivamente, <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>ominal <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>acciones <span class=\"_ _7\"></span>adquiridas, <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>valor <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>otizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>mismas <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>un mercado secundario oficial en el momento de la adquisici\u00f3n.<span class=\"_ _2a\"> </span>13<span class=\"ls16\">.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=\"ls11\">de <span class=\"_ _1\"></span></span>constituir <span class=\"_ _a\"></span>una <span class=\"_ _1\"></span>reserva <span class=\"_ _1\"></span>indisponible <span class=\"_ _1\"></span>equivalente a<span class=\"_ _1\"></span>l importe <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>figura<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>contabilizadas <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>acci<span class=\"_ _1\"></span>ones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Azkoyen, S.A.<span class=\"_ _b\"></span> (Notas 13.2 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>13.5). <span class=\"_ _b\"></span>Al 31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>diciembre de 2025 dicha reserva se encuentra constituida en el consolidado con reservas de la Sociedad domina<span class=\"_ _0\"></span>nte<span class=\"_ _a\"></span>.  <span class=\"_ _13\"> </span>Esta  reserva <span class=\"_ _8\"> </span>ser\u00e1  de <span class=\"_ _d\"> </span>libre  d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sposici\u00f3n  c<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>ando  de<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>aparezcan <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _d\"> </span>circunstancias  que <span class=\"_ _8\"> </span>han  obligado <span class=\"_ _8\"> </span>a<span class=\"_ _1\"></span>  s<span class=\"_ _b\"></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>ej<span class=\"_ _1\"></span>ercicios <span class=\"_ _7\"></span><span class=\"ls11\">20</span>25 <span class=\"_ _a\"></span><span class=\"ls18\">y </span>20<span class=\"ls0\">24 tiene el siguiente detalle:<span class=\"_ _2a\"> </span></span><span class=\"ls0\"> </span><div class=\"c wa3 h37 gscf\"><div class=\"t m0 x28 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c wb8 h37 gsd0\"><div class=\"t m0 x29 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">202<span class=\"ls0\">5 </span></div></div><div class=\"c wb9 h37 gsd1\"><div class=\"t m0 x29 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">202<span class=\"ls0\">4 </span></div></div><div class=\"c wb7 h37 gsd2\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen S.A. (Nota 1) </div></div><div class=\"c wb8 h37 gsd3\"><div class=\"t m0 x28 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(876) </div></div><div class=\"c wb9 h37 gsd4\"><div class=\"t m0 x2c h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">7.676 </div></div><div class=\"c wb7 h37 gsd5\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Vending &amp; Payment Solution, S.L.U (Nota 1) </div></div><div class=\"c wb8 h37 gsd6\"><div class=\"t m0 x16 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">11.549 </div></div><div class=\"c wb9 h37 gsd7\"><div class=\"t m0 x26 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb7 h37 gsd8\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Subgrupo Primion </div></div><div class=\"c wb8 h37 gsd9\"><div class=\"t m0 x2c h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">2.564 </div></div><div class=\"c wb9 h37 gsda\"><div class=\"t m0 x2c h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">3.631 </div></div><div class=\"c wb7 h24 gsdb\"><div class=\"t m0 x8 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Coges S.p.A. </div></div><div class=\"c wb8 h24 gsdc\"><div class=\"t m0 x2c h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">3.746 </div></div><div class=\"c wb9 h24 gsdd\"><div class=\"t m0 x2c h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">4.175 </div></div><div class=\"c wb7 h37 gsde\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Coffetek, Ltd. </div></div><div class=\"c wb8 h37 gsdf\"><div class=\"t m0 x2c h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">2.159 </div></div><div class=\"c wb9 h37 gse0\"><div class=\"t m0 x2c h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">1.720 </div></div><div class=\"c wb7 h37 gse1\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Coges Mobile Solutions, S.R.L. </div></div><div class=\"c wb8 h37 gse2\"><div class=\"t m0 x2d h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">16<span class=\"ls0\">8 </span></div></div><div class=\"c wb9 h37 gse3\"><div class=\"t m0 x2d h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">160<span class=\"ls0\"> </span></div></div><div class=\"c wb7 h37 gse4\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Comercial Deutschland GmbH </div></div><div class=\"c wb8 h37 gse5\"><div class=\"t m0 x2d h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">120<span class=\"ls0\"> </span></div></div><div class=\"c wb9 h37 gse6\"><div class=\"t m0 x2d h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">130<span class=\"ls0\"> </span></div></div><div class=\"c wb7 h24 gse7\"><div class=\"t m0 x8 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen France, S.A.R.L. </div></div><div class=\"c wb8 h24 gse8\"><div class=\"t m0 x35 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">74<span class=\"ls0\"> </span></div></div><div class=\"c wb9 h24 gse9\"><div class=\"t m0 x2d h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">120<span class=\"ls0\"> </span></div></div><div class=\"c wb7 h37 gsea\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Portugal, Sociedade Unipessoal, Lda. </div></div><div class=\"c wb8 h37 gseb\"><div class=\"t m0 x74 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c wb9 h37 gsec\"><div class=\"t m0 x35 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">17<span class=\"ls0\"> </span></div></div><div class=\"c wb7 h37 gsed\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Coges Espa\u00f1a Medios de Pago, S.L. </div></div><div class=\"c wb8 h37 gsee\"><div class=\"t m0 x25 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(71) </div></div><div class=\"c wb9 h37 gsef\"><div class=\"t m0 x35 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">38<span class=\"ls0\"> </span></div></div><div class=\"c wb7 h37 gsf0\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Colombia, SAS </div></div><div class=\"c wb8 h37 gsf1\"><div class=\"t m0 x74 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">3 </div></div><div class=\"c wb9 h37 gsf2\"><div class=\"t m0 x25 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(27) </div></div><div class=\"c wb7 h24 gsf3\"><div class=\"t m0 x8 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen Andina, SAS </div></div><div class=\"c wb8 h24 gsf4\"><div class=\"t m0 x35 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">46<span class=\"ls0\"> </span></div></div><div class=\"c wb9 h24 gsf5\"><div class=\"t m0 x25 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">(49) </div></div><div class=\"c wb7 h37 gsf6\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Azkoyen USA, Inc. </div></div><div class=\"c wb8 h37 gsf7\"><div class=\"t m0 x2d h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">348<span class=\"ls0\"> </span></div></div><div class=\"c wb9 h37 gsf8\"><div class=\"t m0 x2d h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">646<span class=\"ls0\"> </span></div></div><div class=\"c wb7 h85 gsf9\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Ascaso Factory, S.L.U. (Nota 4) </div></div><div class=\"c wb8 h85 gsfa\"><div class=\"t m0 x44 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(3.819) </div></div><div class=\"c w5f h85 gsfb\"><div class=\"t m0 x28 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(676) </div></div><div class=\"c wb7 h37 gsfc\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">SIA Vendon </div></div><div class=\"c wb8 h37 gsfd\"><div class=\"t m0 x2c h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">1.476 </div></div><div class=\"c w5f h37 gsfe\"><div class=\"t m0 x2c h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">1.195 </div></div><div class=\"c wb7 h24 gsff\"><div class=\"t m0 x8 h2 y4c ff1 fs0 fc0 sc0 ls0 ws0\">Beneficio consolidado  </div></div><div class=\"c wb8 h24 gs100\"><div class=\"t m0 x16 h2 y4c ff1 fs0 fc0 sc0 ls0 ws0\">17.489 </div></div><div class=\"c wb9 h24 gs101\"><div class=\"t m0 x16 h2 y4c ff1 fs0 fc0 sc0 ls0 ws0\">18.756 </div></div>13.8 <span class=\"ls17\">Di</span>stribuci\u00f3n de beneficios El <span class=\"_ _9\"> </span><span class=\"ls11\">30</span> <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>mayo <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>2025 <span class=\"_ _6\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"> </span>Junta <span class=\"_ _9\"> </span>General <span class=\"_ _9\"> </span>Ordi<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>aria <span class=\"_ _9\"> </span>d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>A<span class=\"_ _b\"></span>cci<span class=\"_ _1\"></span>onistas <span class=\"_ _6\"> </span>aprob\u00f3 <span class=\"_ _9\"> </span>la <span class=\"_ _6\"> </span>propuesta <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>aplic<span class=\"_ _1\"></span>aci\u00f3n <span class=\"_ _6\"> </span>del resultado d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>ejercicio social <span class=\"_ _b\"></span>cerrado <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>31 de <span class=\"_ _b\"></span>diciembre <span class=\"_ _b\"></span>de 2<span class=\"_ _0\"></span>02<span class=\"_ _1\"></span>4 de <span class=\"_ _b\"></span>Azkoyen, <span class=\"_ _b\"></span>S.A que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>detalla a <span class=\"_ _b\"></span>continuaci\u00f3n (en miles de euros): 20<span class=\"ls0\">24 </span>Base de reparto    <span class=\"ls0\">Resultado del ejercicio </span>15.<span class=\"ls0\">330 </span>Distribuci\u00f3n     <span class=\"ls0\">A reservas voluntarias </span>5.952     <span class=\"ls0\">A dividendos </span>9.378 Los  dividendos  equivalen  al  <span class=\"lsa\">50</span>%  del  beneficio  consolidad<span class=\"_ _0\"></span>o  (despu\u00e9s  de impuestos) del ejer<span class=\"_ _b\"></span>cicio 2024. La propuesta de <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>plicaci\u00f3n del<span class=\"_ _b\"></span> resultado<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>la Sociedad dominante del <span class=\"_ _b\"></span>ej<span class=\"_ _1\"></span>ercicio finali<span class=\"_ _b\"></span>z<span class=\"_ _1\"></span>ado el <span class=\"_ _b\"></span>3<span class=\"_ _1\"></span>1 de <span class=\"_ _0\"></span>diciembre de 2025 se expone en la Nota 24.<span class=\"_ _2a\"> </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=\"_ _b\"></span>de situaci\u00f3n <span class=\"_ _b\"></span>consolidado recoge <span class=\"_ _b\"></span>el importe <span class=\"_ _b\"></span>neto de <span class=\"_ _b\"></span>las diferencias <span class=\"_ _b\"></span>de cambio q<span class=\"_ _b\"></span>ue<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>se producen al <span class=\"_ _1\"></span>convertir a <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros los s<span class=\"_ _1\"></span>aldos en <span class=\"_ _1\"></span>las moneda<span class=\"_ _1\"></span>s funcional<span class=\"ls19\">es<span class=\"_ _1\"></span></span> <span class=\"ls11\">de <span class=\"_ _1\"></span><span class=\"ls22\">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>mo<span class=\"_ _1\"></span>nedas <span class=\"_ _a\"></span>funcional<span class=\"ls19\">es</span> <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>on distintas del euro.  <span class=\"_ _13\"> </span>El movimiento del saldo de este ep\u00edgrafe a lo largo de los ejercicios 2025 y 2024 se presenta seguidamente: Miles de euros 20<span class=\"ls0\">25 </span>202<span class=\"ls0\">4 </span>Saldo inicial (617) (1.220) Variaci\u00f3n neta  (929) 603<span class=\"ls0\"> </span>Saldo final (1.546) (617) De los que por conversi\u00f3n de: Coffetek, Ltd. (<span class=\"ls11\">971</span>) (267) Azkoyen Andina, SAS y Azkoyen Colombia, SAS (<span class=\"ls11\">375</span>) (409) Azkoyen USA, Inc. (200)<span class=\"_ _2a\"> </span><div class=\"c wbe h9c gs103\"><div class=\"t m0 x25 h25 yc8 ff3 fs0 fc0 sc0 ls11 ws0\">59<span class=\"ls0\"> </span></div></div>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 2025, <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Grup<span class=\"_ _1\"></span>o Az<span class=\"_ _b\"></span>k<span class=\"_ _1\"></span>oyen, <span class=\"_ _b\"></span>a trav\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>articipada Co<span class=\"_ _b\"></span>ff<span class=\"_ _1\"></span>etek, <span class=\"_ _b\"></span>Ltd<span class=\"_ _1\"></span>., <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>ha situado <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>una cifra de<span class=\"ls0\"> <span class=\"_ _9\"> </span>negocios <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>21.034 <span class=\"_ _9\"> </span>miles <span class=\"_ _6\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>euros, <span class=\"_ _9\"> </span>(21.164 <span class=\"_ _9\"> </span>miles <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>ejercic<span class=\"_ _0\"></span>io <span class=\"_ _9\"> </span>2024<span class=\"_ _1\"></span>). <span class=\"_ _9\"> </span>Las <span class=\"_ _9\"> </span>perspectivas <span class=\"_ _6\"> </span>pa<span class=\"_ _1\"></span>ra </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=\"_ _b\"></span>dise\u00f1o, la fabricaci\u00f3n y la <span class=\"_ _b\"></span>comercializaci\u00f3n de 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=\"_ _b\"></span>n<span class=\"_ _1\"></span>dustria<span class=\"_ _1\"></span>l <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=\"_ _b\"></span>n<span class=\"_ _1\"></span>dicado <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>Nota <span class=\"_ _7\"></span>4. Respecto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>rentabilidad, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>pes<span class=\"_ _1\"></span>ar <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>efecto <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cambio <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>ventas, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>hecho <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>que, <span class=\"_ _a\"></span>asimismo, <span class=\"_ _a\"></span>la mayor <span class=\"_ _a\"></span>parte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>sus <span class=\"_ _a\"></span>gastos <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>encuentren <span class=\"_ _a\"></span>denominados <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>bras <span class=\"_ _a\"></span>este<span class=\"_ _1\"></span>rlinas, <span class=\"_ _a\"></span>hace <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>sea <span class=\"_ _a\"></span>tan <span class=\"_ _a\"></span>importante <span class=\"_ _a\"></span>el impacto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>resultados. <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ej<span class=\"_ _1\"></span>ercicio 2<span class=\"_ _1\"></span>025, <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>rededor <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span><span class=\"ls19\">82<span class=\"_ _1\"></span></span>% <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>ventas <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 92% en 2024<span class=\"ls14\">).</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 2025 se han registrado en el ep\u00edgrafe \u201cDiferencias <span class=\"_ _1\"></span>de Conversi\u00f3n\u201d unos <span class=\"_ _1\"></span><span class=\"ff3 ls11\">971<span class=\"ls0\"> miles de <span class=\"_ _1\"></span>euros de diferencias <span class=\"_ _1\"></span>negativas<span class=\"_ _1\"></span> surgidas b\u00e1sicamente e<span class=\"_ _1\"></span>n </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>202<span class=\"_ _1\"></span>5, <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>comparada <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _7\"></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>4<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 depreciado <span class=\"_ _a\"></span><span class=\"ls11\">un <span class=\"_ _1\"></span></span>5,2<span class=\"_ _1\"></span>% <span class=\"_ _1\"></span>(<span class=\"ls11\">0,8726</span> <span class=\"_ _a\"></span><span class=\"ls15\">y <span class=\"_ _a\"></span></span>0,8292 <span class=\"_ _a\"></span><span class=\"ls11\">en <span class=\"_ _a\"></span>202</span>5 <span class=\"_ _1\"></span><span class=\"ls18\">y <span class=\"_ _a\"></span></span>2024, <span class=\"_ _a\"></span>respectivamente). <span class=\"_ _a\"></span>Comparando <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>tipos <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambio medios, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>li<span class=\"_ _1\"></span>bra <span class=\"_ _a\"></span>esterlina <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>depreciado <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>2025 <span class=\"_ _a\"></span><span class=\"ls11\">un <span class=\"_ _a\"></span></span>1<span class=\"_ _1\"></span>,2% <span class=\"_ _a\"></span>frente <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>euro <span class=\"_ _7\"></span>(0,85666 <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _7\"></span></span>0,8<span class=\"ls11\">466</span> <span class=\"_ _a\"></span><span class=\"ls11\">en <span class=\"_ _a\"></span></span>2025 <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _7\"></span></span>2024<span class=\"ls13\">, </span>respectivamente).<span class=\"_ _2a\"> </span>El Grupo controla lo<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> posibles <span class=\"_ _0\"></span>riesgos que el imp<span class=\"_ _0\"></span>acto de la li<span class=\"_ _b\"></span>bra pueda tener en sus estado<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> financieros mediante<span class=\"_ _b\"></span> la revisi\u00f3n peri\u00f3dica d<span class=\"_ _0\"></span>e los indicadores externos e <span class=\"_ _b\"></span>internos que afectan a la <span class=\"_ _0\"></span>evoluci\u00f3n de la <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tividad y a los <span class=\"_ _b\"></span>fl<span class=\"_ _1\"></span>ujo<span class=\"_ _0\"></span>s de efectivos resultante<span class=\"ls18\">s.</span> Actualmente <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>viene <span class=\"_ _8\"> </span>realizando <span class=\"_ _9\"> </span>transacciones <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>obertura <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>tipo <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>cambio, <span class=\"_ _9\"> </span>si <span class=\"_ _8\"> </span>bien, <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>forma espec\u00edfica, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>est\u00e1 <span class=\"_ _1\"></span>monitorizando <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tipo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cambio <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>relaci\u00f3n con <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ociedad d<span class=\"_ _1\"></span>ependiente <span class=\"_ _1\"></span>Coffetek, Ltd. <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>libra <span class=\"_ _1\"></span>esterlina. <span class=\"_ _1\"></span>Cabe des<span class=\"_ _1\"></span>tacar <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>mayor <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>transacciones <span class=\"_ _1\"></span>(ingresos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>gastos) <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>se realizan en euros (porcentaje cercano al 85% en ambos casos).<span class=\"_ _2a\"> </span>13<span class=\"ls16\">.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 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=\"ls11\">62<span class=\"ls0\">) </span></span>Saldo a 31 de diciembre de 2024 19<span class=\"ls0\">0 </span>De los que: Por Coges Mobile Solutions, S.R.L. 19<span class=\"ls0\">0 </span>Resultado atribuido a intereses minoritarios 165<span class=\"ls0\"> </span>Devoluci\u00f3n aportaci\u00f3n patrimonial (161) Saldo a 31 de diciembre de 2025 194<span class=\"ls0\"> </span>De los que: Por Coges Mobile Solutions, S.R.L. 194",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-19": {
   "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 s<span class=\"_ _1\"></span>us acciones <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Bolsa <span class=\"_ _1\"></span>de Madrid y <span class=\"_ _1\"></span>desde el 18 de j<span class=\"_ _1\"></span>ulio del mismo <span class=\"_ _1\"></span>a\u00f1o tiene cotizaci\u00f3n oficial <span class=\"_ _1\"></span>en la misma. <span class=\"_ _1\"></span>Posteriormente con fecha 20 <span class=\"_ _1\"></span>de marzo <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>1990, <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>Rectora<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>Bolsa <span class=\"_ _a\"></span>de <span class=\"_ _6\"> </span>Valores <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>Bilbao, <span class=\"_ _7\"></span>admiti\u00f3 <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>cotizaci\u00f3n <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>acciones <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la Sociedad <span class=\"_ _7\"></span>dominante. <span class=\"_ _7\"></span>Desde <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>d\u00eda <span class=\"_ _7\"></span>30 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>abril <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>1990 <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>ac<span class=\"_ _1\"></span>ciones <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>otizan <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>mercado <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ontinuo. <span class=\"_ _a\"></span>Al <span class=\"_ _9\"> </span>31 <span class=\"_ _7\"></span>de diciembre de 2025 las acciones de la Sociedad dominante cotizan en las Bolsas anteriormente mencionadas.<span class=\"_ _1\"></span>  El <span class=\"_ _b\"></span>capital <span class=\"_ _b\"></span>social <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2024 <span class=\"_ _b\"></span>est\u00e1 <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ompuesto <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>24.450.000 <span class=\"_ _b\"></span>acciones <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>portador, <span class=\"_ _b\"></span>ordinarias de 0,6 <span class=\"_ _b\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _0\"></span>de valor <span class=\"_ _b\"></span>nominal cada u<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>a, iguales <span class=\"_ _b\"></span>entre s\u00ed, <span class=\"_ _0\"></span>numeradas correlati<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>amente del <span class=\"_ _b\"></span>1 al 24.450.000, <span class=\"_ _b\"></span>ambos 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 2025 y 2024 los accionistas con una participaci\u00f3n igual o superior al 3% eran: % sobre el total de derechos de voto 31.12.2025 31.12.2024 Inverlasa, S.L. (*) 29,65 29,65 Masaveu Herrero, Carolina (*) 12,66 12,63 Su\u00e1rez-Zuloaga G\u00e1ldiz, Ignacio (*) 7,91 7,94 Santander Asset Management, S.A., SGIIC (*) 6,10 5,99 La Previsi\u00f3n Mallorquina de Seguros, S.A. 6,01 6,01 Masaveu Finanzas, S.L. (*) 5,64 - Indumenta Pueri, S.L. (*) - 5,64 Troyas Careaga, Mar\u00eda del Carmen (**) 5,22 5,22 Muza Gesti\u00f3n de activos, SGIIC, S.A. (*) 4,02 3,99 (*)  <span class=\"_ _6\"> </span>Participaci\u00f3n indirecta.  (**) Participaci\u00f3n<span class=\"_ _0\"></span> directa e indire<span class=\"_ _b\"></span>cta.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-20": {
   "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=\"_ _b\"></span>a<span class=\"_ _1\"></span>ccionista <span class=\"_ _b\"></span>con el <span class=\"_ _b\"></span>acceso a <span class=\"_ _b\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>mercados <span class=\"_ _b\"></span>financie<span class=\"_ _1\"></span>ros <span class=\"_ _b\"></span>a un <span class=\"_ _b\"></span>coste competitivo<span class=\"_ _0\"></span> para<span class=\"_ _0\"></span> c<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>brir <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _b\"></span>necesidades de financiaci\u00f3n no cubiertas por la generaci\u00f3n de fondos del negocio.<span class=\"_ _2a\"> </span>Apalancamiento Miles de euros 31.12.2025 31.12.2024 Deuda financiera neta / (Excedente financiero neto)  (151) 10.<span class=\"ls0\">826 </span>   <span class=\"ls0\">Deudas con entidades de cr\u00e9dito <span class=\"ffa\">\u2013</span> Pasivo no corriente (Nota 15) </span>3.863 11.579    <span class=\"ls0\">Deudas con entidades de cr\u00e9dito <span class=\"ffa\">\u2013</span> Pasivo corriente (Nota 15) </span>7.742 7.962    <span class=\"ls0\">Otras deudas financieras <span class=\"ffa\">\u2013</span> Anticipos reintegrables (Nota 16) </span>755<span class=\"ls0\"> </span>904<span class=\"ls0\"> </span>   <span class=\"ffa ls0\">\u201cEarn out\u201d (Nota 16)<span class=\"ff3\"> </span></span>- 953<span class=\"ls0\"> </span>   <span class=\"ls0\">Pasivos por arrendamiento seg\u00fan NIIF 16 (Nota 6 y 16) </span>7.132 8.323    <span class=\"ls0\">Efectivo y otros activos l\u00edquidos equivalentes (Nota 12) </span>(19.643) (18.895) Patrimonio neto 133.566 126.<span class=\"ls0\">527 </span>Patrimonio neto de la Sociedad Dominante 133.372 126.<span class=\"ls0\">337 </span>Apalancamiento sobre patrimonio neto -0,11% 8,56<span class=\"ls0\">% </span>Apalancamiento sobre patrimonio atribuido a la Sociedad dominante -0,11% 8,57<span class=\"ls0\">%</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "13.2 Reservas  <span class=\"_ _13\"> </span><span class=\"ffa\">La composici\u00f3n del ep\u00edgrafe \u201cReservas\u201d es la siguiente:<span class=\"_ _2a\"> </span></span>Miles de euros 31.12.2025 31.12.2024 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  97.759 88.524 Reserva para acciones propias (Notas 13.5 y 13.6) 386<span class=\"ls0\"> </span>366<span class=\"ls0\"> </span>Total 103.310 94.055 (*) <span class=\"_ _f\"> </span>Esta reserva<span class=\"_ _b\"></span> podr\u00e1 <span class=\"_ _b\"></span>destinarse a<span class=\"_ _0\"></span> e<span class=\"_ _b\"></span>liminar resul<span class=\"_ _b\"></span>tados con<span class=\"_ _0\"></span>tables <span class=\"_ _b\"></span>negativos, au<span class=\"_ _b\"></span>mentar el <span class=\"_ _b\"></span>capital <span class=\"_ _b\"></span>social o, asimismo, ser <span class=\"_ _b\"></span>traspasada a otras re<span class=\"_ _0\"></span>servas de libre di<span class=\"_ _b\"></span>st<span class=\"_ _1\"></span>ribuci\u00f3n. 13<span class=\"ls16\">.3</span> Prima de emisi\u00f3n  <span class=\"_ _13\"> </span>La Sociedad dominante no tiene prima de emisi\u00f3n.<span class=\"_ _2a\"> </span>13.4 Reserva legal  <span class=\"_ _13\"> </span>De <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Ley <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>Sociedades <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Capital<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>espa\u00f1ola, <span class=\"_ _b\"></span>debe de<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tinarse <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>cifra <span class=\"_ _0\"></span>igual <span class=\"_ _b\"></span>al <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=\"ls11\">La <span class=\"_ _7\"></span></span>reserva <span class=\"_ _7\"></span>legal <span class=\"_ _7\"></span>podr\u00e1 <span class=\"_ _7\"></span>utili<span class=\"_ _1\"></span>zarse <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>aumentar <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>capital <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>sald<span class=\"_ _1\"></span>o <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>excede <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>10% <span class=\"_ _7\"></span>del capital <span class=\"_ _6\"></span>ya <span class=\"_ _6\"></span>aumentado. <span class=\"_ _6\"> </span>Salvo <span class=\"_ _7\"></span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>finalidad <span class=\"_ _6\"> </span>mencionada <span class=\"_ _6\"> </span>anteriormente <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>mientras <span class=\"_ _6\"> </span>no <span class=\"_ _6\"></span>supere <span class=\"_ _6\"> </span>el <span class=\"_ _6\"></span>20% <span class=\"_ _6\"></span>del capital <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ocial, <span class=\"_ _a\"></span>esta <span class=\"_ _7\"></span>reserva <span class=\"_ _a\"></span>s\u00f3lo <span class=\"_ _7\"></span>podr\u00e1 <span class=\"_ _7\"></span>destinarse <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>co<span class=\"_ _1\"></span>mpensaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>siempre <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>no <span class=\"_ _a\"></span>existan otras reservas disponibles suficientes para este fin.  <span class=\"_ _13\"> </span>Al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _1\"></span>2025 <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>im<span class=\"_ _1\"></span>porte s<span class=\"_ _1\"></span>uperior <span class=\"_ _1\"></span>al 20% del capital social.<span class=\"_ _2a\"> </span>13<span class=\"ls16\">.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=\"ls11\">de <span class=\"_ _1\"></span></span>constituir <span class=\"_ _a\"></span>una <span class=\"_ _1\"></span>reserva <span class=\"_ _1\"></span>indisponible <span class=\"_ _1\"></span>equivalente a<span class=\"_ _1\"></span>l importe <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>figura<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>contabilizadas <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>acci<span class=\"_ _1\"></span>ones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Azkoyen, S.A.<span class=\"_ _b\"></span> (Notas 13.2 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>13.5). <span class=\"_ _b\"></span>Al 31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>diciembre de 2025 dicha reserva se encuentra constituida en el consolidado con reservas de la Sociedad domina<span class=\"_ _0\"></span>nte<span class=\"_ _a\"></span>.  <span class=\"_ _13\"> </span>Esta  reserva <span class=\"_ _8\"> </span>ser\u00e1  de <span class=\"_ _d\"> </span>libre  d<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>sposici\u00f3n  c<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>ando  de<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>aparezcan <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _d\"> </span>circunstancias  que <span class=\"_ _8\"> </span>han  obligado <span class=\"_ _8\"> </span>a<span class=\"_ _1\"></span>  s<span class=\"_ _b\"></span>u constituci\u00f3n.<span class=\"ff9\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-22": {
   "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>ej<span class=\"_ _1\"></span>ercicios <span class=\"_ _7\"></span><span class=\"ls11\">20</span>25 <span class=\"_ _a\"></span><span class=\"ls18\">y </span>20<span class=\"ls0\">24 tiene el siguiente detalle:<span class=\"_ _2a\"> </span></span>Miles de euros 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Azkoyen S.A. (Nota 1) (876) 7.676 Azkoyen Vending &amp; Payment Solution, S.L.U (Nota 1) 11.549 - Subgrupo Primion 2.564 3.631 Coges S.p.A. 3.746 4.175 Coffetek, Ltd. 2.159 1.720 Coges Mobile Solutions, S.R.L. 16<span class=\"ls0\">8 </span>160<span class=\"ls0\"> </span>Azkoyen Comercial Deutschland GmbH 120<span class=\"ls0\"> </span>130<span class=\"ls0\"> </span>Azkoyen France, S.A.R.L. 74<span class=\"ls0\"> </span>120<span class=\"ls0\"> </span>Azkoyen Portugal, Sociedade Unipessoal, Lda. 2 17<span class=\"ls0\"> </span>Coges Espa\u00f1a Medios de Pago, S.L. (71) 38<span class=\"ls0\"> </span>Azkoyen Colombia, SAS 3 (27) Azkoyen Andina, SAS 46<span class=\"ls0\"> </span>(49) Azkoyen USA, Inc. 348<span class=\"ls0\"> </span>646<span class=\"ls0\"> </span>Ascaso Factory, S.L.U. (Nota 4) (3.819) (676) SIA Vendon 1.476 1.195 Beneficio consolidado  17.489 18.756 13.8 <span class=\"ls17\">Di</span>stribuci\u00f3n de beneficios El <span class=\"_ _9\"> </span><span class=\"ls11\">30</span> <span class=\"_ _6\"></span>de <span class=\"_ _9\"> </span>mayo <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>2025 <span class=\"_ _6\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"> </span>Junta <span class=\"_ _9\"> </span>General <span class=\"_ _9\"> </span>Ordi<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>aria <span class=\"_ _9\"> </span>d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>A<span class=\"_ _b\"></span>cci<span class=\"_ _1\"></span>onistas <span class=\"_ _6\"> </span>aprob\u00f3 <span class=\"_ _9\"> </span>la <span class=\"_ _6\"> </span>propuesta <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>aplic<span class=\"_ _1\"></span>aci\u00f3n <span class=\"_ _6\"> </span>del resultado d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>ejercicio social <span class=\"_ _b\"></span>cerrado <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>31 de <span class=\"_ _b\"></span>diciembre <span class=\"_ _b\"></span>de 2<span class=\"_ _0\"></span>02<span class=\"_ _1\"></span>4 de <span class=\"_ _b\"></span>Azkoyen, <span class=\"_ _b\"></span>S.A que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>detalla a <span class=\"_ _b\"></span>continuaci\u00f3n (en miles de euros): 20<span class=\"ls0\">24 </span>Base de reparto    <span class=\"ls0\">Resultado del ejercicio </span>15.<span class=\"ls0\">330 </span>Distribuci\u00f3n     <span class=\"ls0\">A reservas voluntarias </span>5.952     <span class=\"ls0\">A dividendos </span>9.378 Los  dividendos  equivalen  al  <span class=\"lsa\">50</span>%  del  beneficio  consolidad<span class=\"_ _0\"></span>o  (despu\u00e9s  de impuestos) del ejer<span class=\"_ _b\"></span>cicio 2024. La propuesta de <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>plicaci\u00f3n del<span class=\"_ _b\"></span> resultado<span class=\"_ _1\"></span> de <span class=\"_ _b\"></span>la Sociedad dominante del <span class=\"_ _b\"></span>ej<span class=\"_ _1\"></span>ercicio finali<span class=\"_ _b\"></span>z<span class=\"_ _1\"></span>ado el <span class=\"_ _b\"></span>3<span class=\"_ _1\"></span>1 de <span class=\"_ _0\"></span>diciembre de 2025 se expone en la Nota 24.<span class=\"_ _2a\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "A dividendos 9.378 Los  dividendos  equivalen  al  <span class=\"lsa\">50</span>%  del  beneficio  consolidad<span class=\"_ _0\"></span>o  (despu\u00e9s  de impuestos) del ejer<span class=\"_ _b\"></span>cicio 2024. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-23": {
   "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=\"_ _b\"></span>de situaci\u00f3n <span class=\"_ _b\"></span>consolidado recoge <span class=\"_ _b\"></span>el importe <span class=\"_ _b\"></span>neto de <span class=\"_ _b\"></span>las diferencias <span class=\"_ _b\"></span>de cambio q<span class=\"_ _b\"></span>ue<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>se producen al <span class=\"_ _1\"></span>convertir a <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros los s<span class=\"_ _1\"></span>aldos en <span class=\"_ _1\"></span>las moneda<span class=\"_ _1\"></span>s funcional<span class=\"ls19\">es<span class=\"_ _1\"></span></span> <span class=\"ls11\">de <span class=\"_ _1\"></span><span class=\"ls22\">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>mo<span class=\"_ _1\"></span>nedas <span class=\"_ _a\"></span>funcional<span class=\"ls19\">es</span> <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>on distintas del euro.  <span class=\"_ _13\"> </span>El movimiento del saldo de este ep\u00edgrafe a lo largo de los ejercicios 2025 y 2024 se presenta seguidamente: Miles de euros 20<span class=\"ls0\">25 </span>202<span class=\"ls0\">4 </span>Saldo inicial (617) (1.220) Variaci\u00f3n neta  (929) 603<span class=\"ls0\"> </span>Saldo final (1.546) (617) De los que por conversi\u00f3n de: Coffetek, Ltd. (<span class=\"ls11\">971</span>) (267) Azkoyen Andina, SAS y Azkoyen Colombia, SAS (<span class=\"ls11\">375</span>) (409) Azkoyen USA, Inc. (200)<span class=\"_ _2a\"> </span>59<span class=\"ls0\"> </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 2025, <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Grup<span class=\"_ _1\"></span>o Az<span class=\"_ _b\"></span>k<span class=\"_ _1\"></span>oyen, <span class=\"_ _b\"></span>a trav\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>articipada Co<span class=\"_ _b\"></span>ff<span class=\"_ _1\"></span>etek, <span class=\"_ _b\"></span>Ltd<span class=\"_ _1\"></span>., <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>ha situado <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>una cifra de<span class=\"ls0\"> <span class=\"_ _9\"> </span>negocios <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>21.034 <span class=\"_ _9\"> </span>miles <span class=\"_ _6\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>euros, <span class=\"_ _9\"> </span>(21.164 <span class=\"_ _9\"> </span>miles <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>ejercic<span class=\"_ _0\"></span>io <span class=\"_ _9\"> </span>2024<span class=\"_ _1\"></span>). <span class=\"_ _9\"> </span>Las <span class=\"_ _9\"> </span>perspectivas <span class=\"_ _6\"> </span>pa<span class=\"_ _1\"></span>ra </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=\"_ _b\"></span>dise\u00f1o, la fabricaci\u00f3n y la <span class=\"_ _b\"></span>comercializaci\u00f3n de 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=\"_ _b\"></span>n<span class=\"_ _1\"></span>dustria<span class=\"_ _1\"></span>l <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=\"_ _b\"></span>n<span class=\"_ _1\"></span>dicado <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>Nota <span class=\"_ _7\"></span>4. Respecto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>rentabilidad, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>pes<span class=\"_ _1\"></span>ar <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>efecto <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cambio <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>ventas, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>hecho <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>que, <span class=\"_ _a\"></span>asimismo, <span class=\"_ _a\"></span>la mayor <span class=\"_ _a\"></span>parte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>sus <span class=\"_ _a\"></span>gastos <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>encuentren <span class=\"_ _a\"></span>denominados <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>bras <span class=\"_ _a\"></span>este<span class=\"_ _1\"></span>rlinas, <span class=\"_ _a\"></span>hace <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>sea <span class=\"_ _a\"></span>tan <span class=\"_ _a\"></span>importante <span class=\"_ _a\"></span>el impacto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>resultados. <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ej<span class=\"_ _1\"></span>ercicio 2<span class=\"_ _1\"></span>025, <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>rededor <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span><span class=\"ls19\">82<span class=\"_ _1\"></span></span>% <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>ventas <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 92% en 2024<span class=\"ls14\">).</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 2025 se han registrado en el ep\u00edgrafe \u201cDiferencias <span class=\"_ _1\"></span>de Conversi\u00f3n\u201d unos <span class=\"_ _1\"></span><span class=\"ff3 ls11\">971<span class=\"ls0\"> miles de <span class=\"_ _1\"></span>euros de diferencias <span class=\"_ _1\"></span>negativas<span class=\"_ _1\"></span> surgidas b\u00e1sicamente e<span class=\"_ _1\"></span>n </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>202<span class=\"_ _1\"></span>5, <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>comparada <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _7\"></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>4<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 depreciado <span class=\"_ _a\"></span><span class=\"ls11\">un <span class=\"_ _1\"></span></span>5,2<span class=\"_ _1\"></span>% <span class=\"_ _1\"></span>(<span class=\"ls11\">0,8726</span> <span class=\"_ _a\"></span><span class=\"ls15\">y <span class=\"_ _a\"></span></span>0,8292 <span class=\"_ _a\"></span><span class=\"ls11\">en <span class=\"_ _a\"></span>202</span>5 <span class=\"_ _1\"></span><span class=\"ls18\">y <span class=\"_ _a\"></span></span>2024, <span class=\"_ _a\"></span>respectivamente). <span class=\"_ _a\"></span>Comparando <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>tipos <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambio medios, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>li<span class=\"_ _1\"></span>bra <span class=\"_ _a\"></span>esterlina <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>depreciado <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>2025 <span class=\"_ _a\"></span><span class=\"ls11\">un <span class=\"_ _a\"></span></span>1<span class=\"_ _1\"></span>,2% <span class=\"_ _a\"></span>frente <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>euro <span class=\"_ _7\"></span>(0,85666 <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _7\"></span></span>0,8<span class=\"ls11\">466</span> <span class=\"_ _a\"></span><span class=\"ls11\">en <span class=\"_ _a\"></span></span>2025 <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _7\"></span></span>2024<span class=\"ls13\">, </span>respectivamente).<span class=\"_ _2a\"> </span>El Grupo controla lo<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> posibles <span class=\"_ _0\"></span>riesgos que el imp<span class=\"_ _0\"></span>acto de la li<span class=\"_ _b\"></span>bra pueda tener en sus estado<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> financieros mediante<span class=\"_ _b\"></span> la revisi\u00f3n peri\u00f3dica d<span class=\"_ _0\"></span>e los indicadores externos e <span class=\"_ _b\"></span>internos que afectan a la <span class=\"_ _0\"></span>evoluci\u00f3n de la <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tividad y a los <span class=\"_ _b\"></span>fl<span class=\"_ _1\"></span>ujo<span class=\"_ _0\"></span>s de efectivos resultante<span class=\"ls18\">s.</span> Actualmente <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>viene <span class=\"_ _8\"> </span>realizando <span class=\"_ _9\"> </span>transacciones <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>obertura <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>tipo <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>cambio, <span class=\"_ _9\"> </span>si <span class=\"_ _8\"> </span>bien, <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>forma espec\u00edfica, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>est\u00e1 <span class=\"_ _1\"></span>monitorizando <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tipo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cambio <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>relaci\u00f3n con <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ociedad d<span class=\"_ _1\"></span>ependiente <span class=\"_ _1\"></span>Coffetek, Ltd. <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>libra <span class=\"_ _1\"></span>esterlina. <span class=\"_ _1\"></span>Cabe des<span class=\"_ _1\"></span>tacar <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>mayor <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>transacciones <span class=\"_ _1\"></span>(ingresos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>gastos) <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>se realizan en euros (porcentaje cercano al 85% en ambos casos).<span class=\"_ _2a\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "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 2025, <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Grup<span class=\"_ _1\"></span>o Az<span class=\"_ _b\"></span>k<span class=\"_ _1\"></span>oyen, <span class=\"_ _b\"></span>a trav\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>articipada Co<span class=\"_ _b\"></span>ff<span class=\"_ _1\"></span>etek, <span class=\"_ _b\"></span>Ltd<span class=\"_ _1\"></span>., <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>ha situado <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>una cifra de<span class=\"ls0\"> <span class=\"_ _9\"> </span>negocios <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>21.034 <span class=\"_ _9\"> </span>miles <span class=\"_ _6\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>euros, <span class=\"_ _9\"> </span>(21.164 <span class=\"_ _9\"> </span>miles <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>ejercic<span class=\"_ _0\"></span>io <span class=\"_ _9\"> </span>2024<span class=\"_ _1\"></span>). <span class=\"_ _9\"> </span>Las <span class=\"_ _9\"> </span>perspectivas <span class=\"_ _6\"> </span>pa<span class=\"_ _1\"></span>ra </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=\"_ _b\"></span>dise\u00f1o, la fabricaci\u00f3n y la <span class=\"_ _b\"></span>comercializaci\u00f3n de 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=\"_ _b\"></span>n<span class=\"_ _1\"></span>dustria<span class=\"_ _1\"></span>l <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=\"_ _b\"></span>n<span class=\"_ _1\"></span>dicado <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>Nota <span class=\"_ _7\"></span>4. Respecto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>rentabilidad, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>pes<span class=\"_ _1\"></span>ar <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>efecto <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cambio <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>ventas, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>hecho <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>que, <span class=\"_ _a\"></span>asimismo, <span class=\"_ _a\"></span>la mayor <span class=\"_ _a\"></span>parte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>sus <span class=\"_ _a\"></span>gastos <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>encuentren <span class=\"_ _a\"></span>denominados <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>bras <span class=\"_ _a\"></span>este<span class=\"_ _1\"></span>rlinas, <span class=\"_ _a\"></span>hace <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>sea <span class=\"_ _a\"></span>tan <span class=\"_ _a\"></span>importante <span class=\"_ _a\"></span>el impacto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>resultados. <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ej<span class=\"_ _1\"></span>ercicio 2<span class=\"_ _1\"></span>025, <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>rededor <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span><span class=\"ls19\">82<span class=\"_ _1\"></span></span>% <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>ventas <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 92% en 2024<span class=\"ls14\">).</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 2025 se han registrado en el ep\u00edgrafe \u201cDiferencias <span class=\"_ _1\"></span>de Conversi\u00f3n\u201d unos <span class=\"_ _1\"></span><span class=\"ff3 ls11\">971<span class=\"ls0\"> miles de <span class=\"_ _1\"></span>euros de diferencias <span class=\"_ _1\"></span>negativas<span class=\"_ _1\"></span> surgidas b\u00e1sicamente e<span class=\"_ _1\"></span>n </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>202<span class=\"_ _1\"></span>5, <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>comparada <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _7\"></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>4<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 depreciado <span class=\"_ _a\"></span><span class=\"ls11\">un <span class=\"_ _1\"></span></span>5,2<span class=\"_ _1\"></span>% <span class=\"_ _1\"></span>(<span class=\"ls11\">0,8726</span> <span class=\"_ _a\"></span><span class=\"ls15\">y <span class=\"_ _a\"></span></span>0,8292 <span class=\"_ _a\"></span><span class=\"ls11\">en <span class=\"_ _a\"></span>202</span>5 <span class=\"_ _1\"></span><span class=\"ls18\">y <span class=\"_ _a\"></span></span>2024, <span class=\"_ _a\"></span>respectivamente). <span class=\"_ _a\"></span>Comparando <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>tipos <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambio medios, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>li<span class=\"_ _1\"></span>bra <span class=\"_ _a\"></span>esterlina <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>depreciado <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>2025 <span class=\"_ _a\"></span><span class=\"ls11\">un <span class=\"_ _a\"></span></span>1<span class=\"_ _1\"></span>,2% <span class=\"_ _a\"></span>frente <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>euro <span class=\"_ _7\"></span>(0,85666 <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _7\"></span></span>0,8<span class=\"ls11\">466</span> <span class=\"_ _a\"></span><span class=\"ls11\">en <span class=\"_ _a\"></span></span>2025 <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _7\"></span></span>2024<span class=\"ls13\">, </span>respectivamente).<span class=\"_ _2a\"> </span>  El Grupo controla lo<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> posibles <span class=\"_ _0\"></span>riesgos que el imp<span class=\"_ _0\"></span>acto de la li<span class=\"_ _b\"></span>bra pueda tener en sus estado<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> financieros mediante<span class=\"_ _b\"></span> la revisi\u00f3n peri\u00f3dica d<span class=\"_ _0\"></span>e los indicadores externos e <span class=\"_ _b\"></span>internos que afectan a la <span class=\"_ _0\"></span>evoluci\u00f3n de la <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tividad y a los <span class=\"_ _b\"></span>fl<span class=\"_ _1\"></span>ujo<span class=\"_ _0\"></span>s de efectivos resultante<span class=\"ls18\">s.</span> Actualmente <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>viene <span class=\"_ _8\"> </span>realizando <span class=\"_ _9\"> </span>transacciones <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>obertura <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>tipo <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>cambio, <span class=\"_ _9\"> </span>si <span class=\"_ _8\"> </span>bien, <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>forma espec\u00edfica, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>est\u00e1 <span class=\"_ _1\"></span>monitorizando <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tipo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cambio <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>relaci\u00f3n con <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ociedad d<span class=\"_ _1\"></span>ependiente <span class=\"_ _1\"></span>Coffetek, Ltd. <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>libra <span class=\"_ _1\"></span>esterlina. <span class=\"_ _1\"></span>Cabe des<span class=\"_ _1\"></span>tacar <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>mayor <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>transacciones <span class=\"_ _1\"></span>(ingresos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>gastos) <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>se realizan en euros (porcentaje cercano al 85% en ambos casos).<span class=\"_ _2a\"> </span> 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=\"_ _b\"></span>t\u00e1<span class=\"_ _1\"></span>n <span class=\"_ _6\"> </span>expuestas <span class=\"_ _9\"> </span>a <span class=\"_ _6\"> </span>diversos <span class=\"_ _9\"> </span>riesgos <span class=\"_ _6\"></span>operativos, <span class=\"_ _9\"> </span>fi<span class=\"_ _0\"></span>nancieros, <span class=\"_ _9\"> </span>e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>trat\u00e9gicos <span class=\"_ _6\"> </span>y <span class=\"_ _9\"> </span>legales,<span class=\"_ _b\"></span> </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=\"_ _b\"></span>e<span class=\"_ _1\"></span>  rie<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>gos  de<span class=\"_ _0\"></span>l  Informe <span class=\"_ _8\"> </span>Anu<span class=\"_ _1\"></span>al <span class=\"_ _d\"> </span>de  Gobiern<span class=\"_ _b\"></span>o Corporativo, <span class=\"_ _7\"></span>incluidos <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>regulatorios<span class=\"ls16\">, <span class=\"_ _7\"></span></span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>procedentes <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _a\"></span>econ\u00f3mica <span class=\"_ _a\"></span>ac<span class=\"_ _1\"></span>tual <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>del <span class=\"_ _a\"></span>propio devenir <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>nuestros <span class=\"_ _a\"></span>mercados. <span class=\"_ _1\"></span>La <span class=\"_ _a\"></span>diversificaci\u00f3n <span class=\"_ _a\"></span>geogr\u00e1fica <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>nuestros <span class=\"_ _1\"></span>negocios <span class=\"_ _a\"></span>nos <span class=\"_ _1\"></span>permi<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>mitigar <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>una manera eficaz <span class=\"_ _1\"></span>los comportamientos c\u00edclicos <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>econom\u00eda y am<span class=\"_ _1\"></span>ortiguar las <span class=\"_ _a\"></span><span class=\"ls19\">es</span>taci<span class=\"_ _1\"></span>onalidades que puedan<span class=\"_ _1\"></span> darse en los mercados.<span class=\"_ _2a\"> </span>Riesgos macroecon\u00f3micos y geopol\u00edticos Las operaciones del Grupo pueden estar <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ondicionadas a los ciclos econ\u00f3micos y a <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os conflictos internacionales<span class=\"_ _b\"></span> de car\u00e1cter <span class=\"_ _b\"></span>g<span class=\"_ _1\"></span>eopol\u00edtico, <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span>a sea<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span> zonas <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>as que <span class=\"_ _b\"></span>opera directamente o <span class=\"_ _b\"></span>bien en geograf\u00edas <span class=\"_ _b\"></span>que impactan en <span class=\"_ _b\"></span>otras actividades (por ejemplo, cadena de suministro).<span class=\"_ _2a\"> </span>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=\"ls11\">0.</span> </span>ii)<span class=\"ls0\"> <span class=\"_ _20\"> </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=\"_ _b\"></span>est\u00e1ndar GHG <span class=\"_ _b\"></span>Protocol. El <span class=\"_ _b\"></span>soft<span class=\"_ _1\"></span>ware, <span class=\"_ _b\"></span>se ha <span class=\"_ _b\"></span>implementado<span class=\"_ _1\"></span> <span class=\"_ _b\"></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>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></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 <span class=\"_ _b\"></span>de las <span class=\"_ _b\"></span>m\u00e1quinas <span class=\"_ _b\"></span>te<span class=\"_ _1\"></span>niendo <span class=\"_ _b\"></span>en cuenta <span class=\"_ _b\"></span>diferentes <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ategor\u00edas <span class=\"_ _b\"></span>de impac<span class=\"_ _0\"></span>to a<span class=\"_ _0\"></span>mbiental.<span class=\"_ _1\"></span> </span>iv) <span class=\"_ _29\"> </span>Revisi\u00f3n <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _e\"> </span>p<span class=\"_ _1\"></span>rocesos <span class=\"_ _e\"> </span>de <span class=\"_ _10\"> </span>d<span class=\"_ _0\"></span>ise\u00f1o <span class=\"_ _e\"> </span>e <span class=\"_ _10\"> </span>innovaci\u00f3n <span class=\"_ _e\"> </span>existentes <span class=\"_ _10\"> </span>int<span class=\"_ _0\"></span>egrando <span class=\"_ _e\"> </span>la <span class=\"_ _10\"> </span>sostenibilidad <span class=\"_ _e\"> </span>y <span class=\"_ _10\"> </span>la<span class=\"_ _b\"></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=\"_ _b\"></span>o<span class=\"_ _1\"></span> clim<span class=\"_ _1\"></span>\u00e1tico. v)<span class=\"ls0\"> <span class=\"_ _17\"> </span>Desarrollo <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>tecnolog\u00edas, <span class=\"_ _11\"> </span>productos <span class=\"_ _11\"> </span>y <span class=\"_ _f\"> </span>servicios<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>sostenibles <span class=\"_ _11\"> </span>(esta<span class=\"_ _1\"></span>ndarizaci\u00f3n/modulizaci\u00f3n <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>las </span>m\u00e1quinas, nuevas tecnolog\u00edas como Boilerless). vi) <span class=\"_ _29\"> </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 implementaci\u00f3n de <span class=\"_ _1\"></span>acciones concretas c<span class=\"_ _1\"></span>omo instalaci\u00f3n de placas fotovoltaicas para la generaci\u00f3n de ene<span class=\"_ _b\"></span>rg<span class=\"_ _1\"></span>\u00eda renovable.<span class=\"_ _1\"></span> vii) <span class=\"_ _10\"> </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=\"_ _b\"></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=\"_ _29\"> </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=\"_ _b\"></span>  un  cu<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>dro <span class=\"_ _d\"> </span>de  mando<span class=\"_ _0\"></span>  de<span class=\"_ _0\"></span>  sostenib<span class=\"_ _0\"></span>ili<span class=\"_ _1\"></span>dad, <span class=\"_ _d\"> </span>vigilancia  estrat\u00e9gi<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>sobre  tendencias <span class=\"_ _8\"> </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=\"_ _b\"></span>s<span class=\"_ _1\"></span>imismo, <span class=\"_ _6\"></span>dichas <span class=\"_ _6\"> </span>iniciativas <span class=\"_ _9\"> </span>se <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>onsideran <span class=\"_ _6\"></span>en <span class=\"_ _6\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>presupuestos <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>p<span class=\"_ _1\"></span>lanes <span class=\"_ _6\"></span>de <span class=\"_ _6\"> </span>negocio. <span class=\"_ _9\"> </span>No <span class=\"_ _6\"></span>se <span class=\"_ _6\"> </span>han 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 <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>Sociedad. <span class=\"_ _b\"></span>Los cambios <span class=\"_ _b\"></span>razonablemente <span class=\"_ _b\"></span>posibles <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>el compromiso <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>reducci\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 la <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omprobaci\u00f3n de <span class=\"_ _b\"></span>deterioro. Tampoco <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n l<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>s existenc<span class=\"_ _0\"></span>ias. A <span class=\"_ _b\"></span>fecha de e<span class=\"_ _b\"></span>stas cuentas anuales,<span class=\"_ _b\"></span> el <span class=\"_ _11\"> </span>Grupo  no<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>tiene  una <span class=\"_ _11\"> </span>obligaci\u00f3n  impl<span class=\"_ _1\"></span>\u00edcita  o <span class=\"_ _11\"> </span>contractual  q<span class=\"_ _1\"></span>ue <span class=\"_ _11\"> </span>diera  lugar <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>una  provi<span class=\"_ _1\"></span>si\u00f3n  de <span class=\"_ _11\"> </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=\"_ _b\"></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.  a)<span class=\"ls0\"> <span class=\"_ _e\"> </span>Riesgos de mercado </span> <span class=\"_ _13\"> </span>Se define co<span class=\"_ _0\"></span>mo el r<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>esgo de <span class=\"_ _b\"></span>que el valor <span class=\"_ _b\"></span>razonable o los <span class=\"_ _b\"></span>fl<span class=\"_ _1\"></span>ujos d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> efectivo <span class=\"_ _b\"></span>fu<span class=\"_ _1\"></span>turos de<span class=\"_ _b\"></span> un instrumento financiero 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=\"_ _b\"></span>az<span class=\"_ _1\"></span>onable <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=\"_ _b\"></span>u<span class=\"_ _1\"></span>turos <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=\"_ _a\"></span>del Grupo al rie<span class=\"_ _0\"></span>sgo de t<span class=\"_ _0\"></span>ipo de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ambio afecta <span class=\"_ _b\"></span>principalmente a las <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tividades de <span class=\"_ _b\"></span>explotaci\u00f3n del Grupo (c<span class=\"_ _b\"></span>ua<span class=\"_ _1\"></span>ndo 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>e<span class=\"_ _1\"></span>uro) <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=\"_ _b\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>futuros <span class=\"_ _9\"> </span>(ingresos, <span class=\"_ _9\"> </span>gastos <span class=\"_ _9\"> </span>y, <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>menor <span class=\"_ _6\"> </span>m<span class=\"_ _1\"></span>edida, <span class=\"_ _9\"> </span>inversiones) <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>encuentran determinados <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>onedas <span class=\"_ _9\"> </span>distintas <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>euro, <span class=\"_ _9\"> </span>incluyendo <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>ord<span class=\"_ _1\"></span>en <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>magnitud, <span class=\"_ _9\"> </span>libras <span class=\"_ _9\"> </span>esterlinas<span class=\"_ _a\"></span>, <span class=\"_ _9\"> </span>d\u00f3lares estadounidenses <span class=\"_ _1\"></span>y otras, <span class=\"_ _1\"></span>como p<span class=\"_ _1\"></span>esos colombianos. <span class=\"_ _1\"></span>Actualmente <span class=\"_ _1\"></span>el Grupo <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>realiza<span class=\"ls11\">ndo</span> transacciones de cobertura de <span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>po de <span class=\"_ _b\"></span>cambio<span class=\"_ _1\"></span> si bien, <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e forma <span class=\"_ _b\"></span>espec\u00edfica, se est\u00e1 monitorizando e<span class=\"_ _b\"></span>l riesgo de tipo de <span class=\"_ _b\"></span>cambio en relaci\u00f3n <span class=\"_ _b\"></span>con la soc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>edad de<span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>endiente Coffet<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>k, Lt<span class=\"_ _0\"></span>d. y la <span class=\"_ _b\"></span>libra esterlina Cabe <span class=\"_ _b\"></span>destaca<span class=\"_ _1\"></span>r q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>la mayor parte <span class=\"_ _b\"></span>de las <span class=\"_ _a\"></span>transacciones <span class=\"_ _1\"></span>(ingresos <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>gastos) <span class=\"_ _a\"></span>de<span class=\"ls12\">l <span class=\"_ _a\"></span></span>Grupo <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>generan <span class=\"_ _a\"></span><span class=\"ls11\">en <span class=\"_ _1\"></span></span>euros <span class=\"_ _a\"></span>(porcentaje <span class=\"_ _a\"></span>cercano <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>85% <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>ambos casos).   <span class=\"_ _13\"> </span>A 31 de diciembre de 2025, 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=\"_ _6\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Estados <span class=\"_ _7\"></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=\"_ _b\"></span>11.872<span class=\"ls16\">, <span class=\"_ _b\"></span><span class=\"ls0\">1.389 <span class=\"_ _b\"></span><span class=\"ls18\">y <span class=\"_ _c\"></span><span class=\"ls0\">2.190 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>respectiva <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>aproximadamente. <span class=\"_ _b\"></span>(12.544, <span class=\"_ _b\"></span>1.472 </span></span></span></span>y <span class=\"_ _b\"></span>1.576 <span class=\"_ _b\"></span>miles <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>euros <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>2024). <span class=\"_ _b\"></span>Asimismo, <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>efectivo <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>sus <span class=\"_ _c\"></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=\"_ _7\"></span>equivalente <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>2<span class=\"_ _1\"></span>.871 <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _a\"></span></span>1<span class=\"_ _1\"></span>.142 <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>euros, <span class=\"_ _7\"></span>respectivamente <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>3.659 <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>1.567 <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>2024). <span class=\"_ _a\"></span>A dicha <span class=\"_ _9\"> </span>fecha, <span class=\"_ _6\"></span>otros <span class=\"_ _9\"> </span>saldos <span class=\"_ _6\"></span>deudores <span class=\"_ _9\"> </span>y <span class=\"_ _6\"></span>acreedores <span class=\"_ _6\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>moneda <span class=\"_ _9\"> </span>extranjera <span class=\"_ _6\"> </span>del <span class=\"_ _9\"> </span>resto <span class=\"_ _6\"></span>del <span class=\"_ _9\"> </span>Grupo <span class=\"_ _6\"></span>ascienden <span class=\"_ _9\"> </span>al equivalente a 1.600 y 526 miles de euros (481 <span class=\"ls15\">y <span class=\"ls11\">374</span></span> miles de euros en 2024<span class=\"ls14\">).</span>  <span class=\"_ _13\"> </span>Los Administradores de<span class=\"_ _b\"></span> la Sociedad do<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inante e<span class=\"_ _0\"></span>stiman que <span class=\"_ _b\"></span>el efecto de l<span class=\"_ _0\"></span>as variaciones <span class=\"_ _b\"></span>de un <span class=\"_ _1\"></span>5% en los <span class=\"_ _b\"></span>tipos de <span class=\"_ _b\"></span>cambio <span class=\"_ _b\"></span>euro<span class=\"_ _1\"></span>-libra <span class=\"_ _b\"></span>esterlina <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>euro<span class=\"_ _1\"></span>-d\u00f3lar <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>resultado <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _b\"></span>ser\u00eda <span class=\"_ _b\"></span>inferior <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>150 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>(tanto al <span class=\"_ _a\"></span>alza <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>baja), <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>ambos <span class=\"_ _a\"></span>casos.<span class=\"_ _1\"></span> <span class=\"_ _7\"></span><span class=\"ffa\">Adicionalmente, <span class=\"_ _1\"></span>tend<span class=\"_ _1\"></span>r\u00edan <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>efecto <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cDiferencias <span class=\"_ _a\"></span>de </span>conversi\u00f3n\u201d del patrimonio neto inferior a <span class=\"ff3\">700 miles de euros (tanto al alza como a la baja). </span>R<span class=\"_ _2a\"> </span>iesgo 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=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>inter\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>variables.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>El Grupo <span class=\"_ _b\"></span>gestiona <span class=\"_ _0\"></span>este <span class=\"_ _b\"></span>riesgo de <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>de inter\u00e9s limitando <span class=\"_ _b\"></span>la de<span class=\"_ _0\"></span>uda <span class=\"_ _b\"></span>fina<span class=\"_ _1\"></span>nciera. <span class=\"_ _b\"></span>V\u00e9<span class=\"_ _1\"></span>ase la Nota 15 <span class=\"ls11\">en</span> referencia a la sensibilidad de los pasivos financieros a variaciones en el tipo de inter\u00e9s. b) <span class=\"_ _f\"> </span>Riesgo de liquidez  <span class=\"_ _13\"> </span>Se refiere <span class=\"_ _0\"></span>al riesgo <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e qu<span class=\"_ _0\"></span>e el <span class=\"_ _b\"></span>Grupo encuentre dificultades p<span class=\"_ _b\"></span>ara<span class=\"_ _1\"></span> desinvertir <span class=\"_ _b\"></span>en un instrume<span class=\"_ _0\"></span>nto financiero <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on l<span class=\"_ _0\"></span>a suficiente rapi<span class=\"_ _0\"></span>dez s<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n i<span class=\"_ _b\"></span>ncurrir en <span class=\"_ _b\"></span>costes adicionales <span class=\"_ _b\"></span>significativos <span class=\"_ _0\"></span>o a<span class=\"_ _0\"></span>l ri<span class=\"_ _0\"></span>esgo a<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ociado a<span class=\"_ _b\"></span> no <span class=\"_ _b\"></span>disp<span class=\"_ _1\"></span>oner <span class=\"_ _b\"></span>de liquidez 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, a <span class=\"_ _b\"></span>trav\u00e9s de entidades f<span class=\"_ _b\"></span>inancieras de primer <span class=\"_ _0\"></span>orden para pod<span class=\"_ _0\"></span>er cumplir <span class=\"_ _0\"></span>sus compromisos fu<span class=\"_ _b\"></span>tu<span class=\"_ _1\"></span>ros, el<span class=\"_ _b\"></span> seguimiento  continuado  de  la  estructura <span class=\"_ _d\"> </span>del  balance,  por  plazos  de  v<span class=\"_ _b\"></span>en<span class=\"_ _1\"></span>cimiento,  detectando  de  f<span class=\"_ _b\"></span>orm<span class=\"_ _1\"></span>a anticipada la <span class=\"_ _1\"></span>eventualidad de e<span class=\"_ _1\"></span>structuras inadecuadas de<span class=\"_ _1\"></span> liquidez a <span class=\"_ _1\"></span>corto y m<span class=\"_ _1\"></span>edio plazo, todo <span class=\"_ _7\"></span>ello a<span class=\"_ _1\"></span>doptando una <span class=\"_ _1\"></span>estrategia <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>conceda <span class=\"_ _1\"></span>estabilidad a<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>as fu<span class=\"_ _1\"></span>entes de <span class=\"_ _1\"></span>financiaci\u00f3n, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cont<span class=\"_ _a\"></span>rataci\u00f3n <span class=\"_ _1\"></span>de fa<span class=\"_ _1\"></span>cilidades crediticias <span class=\"_ _1\"></span>comprometidas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>importe su<span class=\"_ _1\"></span>ficiente <span class=\"_ _1\"></span>para soportar <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>necesidades <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>revistas. En<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>sentido, <span class=\"_ _1\"></span>al cierre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>20<span class=\"_ _1\"></span>25 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>cuenta <span class=\"_ _6\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>tesorer\u00eda <span class=\"_ _7\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>uestra <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>balance <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>facilidades <span class=\"_ _7\"></span>crediticias <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>las condiciones que se explican <span class=\"ls19\">en<span class=\"_ _1\"></span></span> <span class=\"ls12\">la</span> Nota 15. c) <span class=\"_ _e\"> </span>Riesgo de cr\u00e9dito El <span class=\"_ _6\"> </span>ri<span class=\"_ _1\"></span>esgo <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>cr\u00e9dito <span class=\"_ _6\"></span>se <span class=\"_ _6\"> </span>produce <span class=\"_ _9\"> </span>por <span class=\"_ _6\"></span>la <span class=\"_ _9\"> </span>posible <span class=\"_ _7\"></span>p\u00e9<span class=\"_ _1\"></span>rdida <span class=\"_ _6\"></span>causada <span class=\"_ _6\"> </span>p<span class=\"_ _1\"></span>or <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>incumplimiento <span class=\"_ _7\"></span>de <span class=\"_ _9\"> </span>las <span class=\"_ _6\"></span>obligaciones contractuales de <span class=\"_ _b\"></span>las contrapartes <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>l Grup<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>, es <span class=\"_ _b\"></span>decir, por <span class=\"_ _b\"></span>la posibilidad <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>o re<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>uperar lo<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> activos <span class=\"_ _b\"></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>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"> </span>su<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>a<span class=\"_ _0\"></span>ntig\u00fcedad <span class=\"_ _9\"> </span>y <span class=\"_ _6\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"> </span>su 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=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>las <span class=\"_ _6\"> </span>sociedades <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>compone<span class=\"_ _1\"></span>n <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _9\"> </span>(salvo <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=\"_ _2a\"> </span> El ries<span class=\"_ _1\"></span>go de c<span class=\"_ _1\"></span>r\u00e9dito de fondos <span class=\"_ _1\"></span>l\u00edquidos es<span class=\"_ _1\"></span> limitado porque<span class=\"_ _1\"></span> las contrapartes <span class=\"_ _1\"></span>son entidades <span class=\"_ _1\"></span>bancarias a <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>que<span class=\"_ _b\"></span> las agencias de calificaci\u00f3n crediticia internacionales han asignado altas califica<span class=\"_ _0\"></span>ciones.<span class=\"_ _2a\"> </span>Los <span class=\"_ _a\"></span>Administradores <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>Sociedad <span class=\"_ _7\"></span>dominante <span class=\"_ _a\"></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>25 <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:DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "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 2025, <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Grup<span class=\"_ _1\"></span>o Az<span class=\"_ _b\"></span>k<span class=\"_ _1\"></span>oyen, <span class=\"_ _b\"></span>a trav\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>articipada Co<span class=\"_ _b\"></span>ff<span class=\"_ _1\"></span>etek, <span class=\"_ _b\"></span>Ltd<span class=\"_ _1\"></span>., <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>ha situado <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>una cifra de<span class=\"ls0\"> <span class=\"_ _9\"> </span>negocios <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>21.034 <span class=\"_ _9\"> </span>miles <span class=\"_ _6\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>euros, <span class=\"_ _9\"> </span>(21.164 <span class=\"_ _9\"> </span>miles <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>ejercic<span class=\"_ _0\"></span>io <span class=\"_ _9\"> </span>2024<span class=\"_ _1\"></span>). <span class=\"_ _9\"> </span>Las <span class=\"_ _9\"> </span>perspectivas <span class=\"_ _6\"> </span>pa<span class=\"_ _1\"></span>ra </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=\"_ _b\"></span>dise\u00f1o, la fabricaci\u00f3n y la <span class=\"_ _b\"></span>comercializaci\u00f3n de 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=\"_ _b\"></span>n<span class=\"_ _1\"></span>dustria<span class=\"_ _1\"></span>l <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=\"_ _b\"></span>n<span class=\"_ _1\"></span>dicado <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>Nota <span class=\"_ _7\"></span>4. Respecto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>rentabilidad, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>pes<span class=\"_ _1\"></span>ar <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>efecto <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cambio <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>ventas, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>hecho <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>que, <span class=\"_ _a\"></span>asimismo, <span class=\"_ _a\"></span>la mayor <span class=\"_ _a\"></span>parte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>sus <span class=\"_ _a\"></span>gastos <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>encuentren <span class=\"_ _a\"></span>denominados <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>bras <span class=\"_ _a\"></span>este<span class=\"_ _1\"></span>rlinas, <span class=\"_ _a\"></span>hace <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>sea <span class=\"_ _a\"></span>tan <span class=\"_ _a\"></span>importante <span class=\"_ _a\"></span>el impacto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>resultados. <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ej<span class=\"_ _1\"></span>ercicio 2<span class=\"_ _1\"></span>025, <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>rededor <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span><span class=\"ls19\">82<span class=\"_ _1\"></span></span>% <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>ventas <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 92% en 2024<span class=\"ls14\">).</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 2025 se han registrado en el ep\u00edgrafe \u201cDiferencias <span class=\"_ _1\"></span>de Conversi\u00f3n\u201d unos <span class=\"_ _1\"></span><span class=\"ff3 ls11\">971<span class=\"ls0\"> miles de <span class=\"_ _1\"></span>euros de diferencias <span class=\"_ _1\"></span>negativas<span class=\"_ _1\"></span> surgidas b\u00e1sicamente e<span class=\"_ _1\"></span>n </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>202<span class=\"_ _1\"></span>5, <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>comparada <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _7\"></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>4<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 depreciado <span class=\"_ _a\"></span><span class=\"ls11\">un <span class=\"_ _1\"></span></span>5,2<span class=\"_ _1\"></span>% <span class=\"_ _1\"></span>(<span class=\"ls11\">0,8726</span> <span class=\"_ _a\"></span><span class=\"ls15\">y <span class=\"_ _a\"></span></span>0,8292 <span class=\"_ _a\"></span><span class=\"ls11\">en <span class=\"_ _a\"></span>202</span>5 <span class=\"_ _1\"></span><span class=\"ls18\">y <span class=\"_ _a\"></span></span>2024, <span class=\"_ _a\"></span>respectivamente). <span class=\"_ _a\"></span>Comparando <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>tipos <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambio medios, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>li<span class=\"_ _1\"></span>bra <span class=\"_ _a\"></span>esterlina <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>depreciado <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>2025 <span class=\"_ _a\"></span><span class=\"ls11\">un <span class=\"_ _a\"></span></span>1<span class=\"_ _1\"></span>,2% <span class=\"_ _a\"></span>frente <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>euro <span class=\"_ _7\"></span>(0,85666 <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _7\"></span></span>0,8<span class=\"ls11\">466</span> <span class=\"_ _a\"></span><span class=\"ls11\">en <span class=\"_ _a\"></span></span>2025 <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _7\"></span></span>2024<span class=\"ls13\">, </span>respectivamente).<span class=\"_ _2a\"> </span>  El Grupo controla lo<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> posibles <span class=\"_ _0\"></span>riesgos que el imp<span class=\"_ _0\"></span>acto de la li<span class=\"_ _b\"></span>bra pueda tener en sus estado<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> financieros mediante<span class=\"_ _b\"></span> la revisi\u00f3n peri\u00f3dica d<span class=\"_ _0\"></span>e los indicadores externos e <span class=\"_ _b\"></span>internos que afectan a la <span class=\"_ _0\"></span>evoluci\u00f3n de la <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tividad y a los <span class=\"_ _b\"></span>fl<span class=\"_ _1\"></span>ujo<span class=\"_ _0\"></span>s de efectivos resultante<span class=\"ls18\">s.</span> Actualmente <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>viene <span class=\"_ _8\"> </span>realizando <span class=\"_ _9\"> </span>transacciones <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>obertura <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>tipo <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>cambio, <span class=\"_ _9\"> </span>si <span class=\"_ _8\"> </span>bien, <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>forma espec\u00edfica, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>est\u00e1 <span class=\"_ _1\"></span>monitorizando <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tipo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cambio <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>relaci\u00f3n con <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ociedad d<span class=\"_ _1\"></span>ependiente <span class=\"_ _1\"></span>Coffetek, Ltd. <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>libra <span class=\"_ _1\"></span>esterlina. <span class=\"_ _1\"></span>Cabe des<span class=\"_ _1\"></span>tacar <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>mayor <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>transacciones <span class=\"_ _1\"></span>(ingresos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>gastos) <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>se realizan en euros (porcentaje cercano al 85% en ambos casos).<span class=\"_ _2a\"> </span> 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=\"_ _b\"></span>az<span class=\"_ _1\"></span>onable <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=\"_ _b\"></span>u<span class=\"_ _1\"></span>turos <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=\"_ _a\"></span>del Grupo al rie<span class=\"_ _0\"></span>sgo de t<span class=\"_ _0\"></span>ipo de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ambio afecta <span class=\"_ _b\"></span>principalmente a las <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tividades de <span class=\"_ _b\"></span>explotaci\u00f3n del Grupo (c<span class=\"_ _b\"></span>ua<span class=\"_ _1\"></span>ndo 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>e<span class=\"_ _1\"></span>uro) <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=\"_ _b\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>futuros <span class=\"_ _9\"> </span>(ingresos, <span class=\"_ _9\"> </span>gastos <span class=\"_ _9\"> </span>y, <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>menor <span class=\"_ _6\"> </span>m<span class=\"_ _1\"></span>edida, <span class=\"_ _9\"> </span>inversiones) <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>encuentran determinados <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>onedas <span class=\"_ _9\"> </span>distintas <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>euro, <span class=\"_ _9\"> </span>incluyendo <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>ord<span class=\"_ _1\"></span>en <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>magnitud, <span class=\"_ _9\"> </span>libras <span class=\"_ _9\"> </span>esterlinas<span class=\"_ _a\"></span>, <span class=\"_ _9\"> </span>d\u00f3lares estadounidenses <span class=\"_ _1\"></span>y otras, <span class=\"_ _1\"></span>como p<span class=\"_ _1\"></span>esos colombianos. <span class=\"_ _1\"></span>Actualmente <span class=\"_ _1\"></span>el Grupo <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>realiza<span class=\"ls11\">ndo</span> transacciones de cobertura de <span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>po de <span class=\"_ _b\"></span>cambio<span class=\"_ _1\"></span> si bien, <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e forma <span class=\"_ _b\"></span>espec\u00edfica, se est\u00e1 monitorizando e<span class=\"_ _b\"></span>l riesgo de tipo de <span class=\"_ _b\"></span>cambio en relaci\u00f3n <span class=\"_ _b\"></span>con la soc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>edad de<span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>endiente Coffet<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>k, Lt<span class=\"_ _0\"></span>d. y la <span class=\"_ _b\"></span>libra esterlina Cabe <span class=\"_ _b\"></span>destaca<span class=\"_ _1\"></span>r q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>la mayor parte <span class=\"_ _b\"></span>de las <span class=\"_ _a\"></span>transacciones <span class=\"_ _1\"></span>(ingresos <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>gastos) <span class=\"_ _a\"></span>de<span class=\"ls12\">l <span class=\"_ _a\"></span></span>Grupo <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>generan <span class=\"_ _a\"></span><span class=\"ls11\">en <span class=\"_ _1\"></span></span>euros <span class=\"_ _a\"></span>(porcentaje <span class=\"_ _a\"></span>cercano <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>85% <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>ambos casos).   <span class=\"_ _13\"> </span>A 31 de diciembre de 2025, 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=\"_ _6\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Estados <span class=\"_ _7\"></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=\"_ _b\"></span>11.872<span class=\"ls16\">, <span class=\"_ _b\"></span><span class=\"ls0\">1.389 <span class=\"_ _b\"></span><span class=\"ls18\">y <span class=\"_ _c\"></span><span class=\"ls0\">2.190 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>respectiva <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>aproximadamente. <span class=\"_ _b\"></span>(12.544, <span class=\"_ _b\"></span>1.472 </span></span></span></span>y <span class=\"_ _b\"></span>1.576 <span class=\"_ _b\"></span>miles <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>euros <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>2024). <span class=\"_ _b\"></span>Asimismo, <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>efectivo <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>sus <span class=\"_ _c\"></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=\"_ _7\"></span>equivalente <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>2<span class=\"_ _1\"></span>.871 <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _a\"></span></span>1<span class=\"_ _1\"></span>.142 <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>euros, <span class=\"_ _7\"></span>respectivamente <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>3.659 <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>1.567 <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>2024). <span class=\"_ _a\"></span>A dicha <span class=\"_ _9\"> </span>fecha, <span class=\"_ _6\"></span>otros <span class=\"_ _9\"> </span>saldos <span class=\"_ _6\"></span>deudores <span class=\"_ _9\"> </span>y <span class=\"_ _6\"></span>acreedores <span class=\"_ _6\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>moneda <span class=\"_ _9\"> </span>extranjera <span class=\"_ _6\"> </span>del <span class=\"_ _9\"> </span>resto <span class=\"_ _6\"></span>del <span class=\"_ _9\"> </span>Grupo <span class=\"_ _6\"></span>ascienden <span class=\"_ _9\"> </span>al equivalente a 1.600 y 526 miles de euros (481 <span class=\"ls15\">y <span class=\"ls11\">374</span></span> miles de euros en 2024<span class=\"ls14\">).</span>  <span class=\"_ _13\"> </span>Los Administradores de<span class=\"_ _b\"></span> la Sociedad do<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inante e<span class=\"_ _0\"></span>stiman que <span class=\"_ _b\"></span>el efecto de l<span class=\"_ _0\"></span>as variaciones <span class=\"_ _b\"></span>de un <span class=\"_ _1\"></span>5% en los <span class=\"_ _b\"></span>tipos de <span class=\"_ _b\"></span>cambio <span class=\"_ _b\"></span>euro<span class=\"_ _1\"></span>-libra <span class=\"_ _b\"></span>esterlina <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>euro<span class=\"_ _1\"></span>-d\u00f3lar <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>resultado <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _b\"></span>ser\u00eda <span class=\"_ _b\"></span>inferior <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>150 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>(tanto al <span class=\"_ _a\"></span>alza <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>baja), <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>ambos <span class=\"_ _a\"></span>casos.<span class=\"_ _1\"></span> <span class=\"_ _7\"></span><span class=\"ffa\">Adicionalmente, <span class=\"_ _1\"></span>tend<span class=\"_ _1\"></span>r\u00edan <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>efecto <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cDiferencias <span class=\"_ _a\"></span>de </span>conversi\u00f3n\u201d del patrimonio neto inferior a <span class=\"ff3\">700 miles de euros (tanto al alza como a la baja). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "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 2025, <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Grup<span class=\"_ _1\"></span>o Az<span class=\"_ _b\"></span>k<span class=\"_ _1\"></span>oyen, <span class=\"_ _b\"></span>a trav\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>articipada Co<span class=\"_ _b\"></span>ff<span class=\"_ _1\"></span>etek, <span class=\"_ _b\"></span>Ltd<span class=\"_ _1\"></span>., <span class=\"_ _b\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>ha situado <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>una cifra de<span class=\"ls0\"> <span class=\"_ _9\"> </span>negocios <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>21.034 <span class=\"_ _9\"> </span>miles <span class=\"_ _6\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>euros, <span class=\"_ _9\"> </span>(21.164 <span class=\"_ _9\"> </span>miles <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>ejercic<span class=\"_ _0\"></span>io <span class=\"_ _9\"> </span>2024<span class=\"_ _1\"></span>). <span class=\"_ _9\"> </span>Las <span class=\"_ _9\"> </span>perspectivas <span class=\"_ _6\"> </span>pa<span class=\"_ _1\"></span>ra </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=\"_ _b\"></span>dise\u00f1o, la fabricaci\u00f3n y la <span class=\"_ _b\"></span>comercializaci\u00f3n de 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=\"_ _b\"></span>n<span class=\"_ _1\"></span>dustria<span class=\"_ _1\"></span>l <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=\"_ _b\"></span>n<span class=\"_ _1\"></span>dicado <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>Nota <span class=\"_ _7\"></span>4. Respecto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>rentabilidad, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>pes<span class=\"_ _1\"></span>ar <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>efecto <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cambio <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>ventas, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>hecho <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>que, <span class=\"_ _a\"></span>asimismo, <span class=\"_ _a\"></span>la mayor <span class=\"_ _a\"></span>parte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>sus <span class=\"_ _a\"></span>gastos <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>encuentren <span class=\"_ _a\"></span>denominados <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>bras <span class=\"_ _a\"></span>este<span class=\"_ _1\"></span>rlinas, <span class=\"_ _a\"></span>hace <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>sea <span class=\"_ _a\"></span>tan <span class=\"_ _a\"></span>importante <span class=\"_ _a\"></span>el impacto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>resultados. <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ej<span class=\"_ _1\"></span>ercicio 2<span class=\"_ _1\"></span>025, <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>rededor <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span><span class=\"ls19\">82<span class=\"_ _1\"></span></span>% <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>ventas <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 92% en 2024<span class=\"ls14\">).</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 2025 se han registrado en el ep\u00edgrafe \u201cDiferencias <span class=\"_ _1\"></span>de Conversi\u00f3n\u201d unos <span class=\"_ _1\"></span><span class=\"ff3 ls11\">971<span class=\"ls0\"> miles de <span class=\"_ _1\"></span>euros de diferencias <span class=\"_ _1\"></span>negativas<span class=\"_ _1\"></span> surgidas b\u00e1sicamente e<span class=\"_ _1\"></span>n </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>202<span class=\"_ _1\"></span>5, <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>comparada <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _7\"></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>4<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 depreciado <span class=\"_ _a\"></span><span class=\"ls11\">un <span class=\"_ _1\"></span></span>5,2<span class=\"_ _1\"></span>% <span class=\"_ _1\"></span>(<span class=\"ls11\">0,8726</span> <span class=\"_ _a\"></span><span class=\"ls15\">y <span class=\"_ _a\"></span></span>0,8292 <span class=\"_ _a\"></span><span class=\"ls11\">en <span class=\"_ _a\"></span>202</span>5 <span class=\"_ _1\"></span><span class=\"ls18\">y <span class=\"_ _a\"></span></span>2024, <span class=\"_ _a\"></span>respectivamente). <span class=\"_ _a\"></span>Comparando <span class=\"_ _1\"></span>con <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>tipos <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambio medios, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>li<span class=\"_ _1\"></span>bra <span class=\"_ _a\"></span>esterlina <span class=\"_ _a\"></span>se <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>depreciado <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>2025 <span class=\"_ _a\"></span><span class=\"ls11\">un <span class=\"_ _a\"></span></span>1<span class=\"_ _1\"></span>,2% <span class=\"_ _a\"></span>frente <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>euro <span class=\"_ _7\"></span>(0,85666 <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _7\"></span></span>0,8<span class=\"ls11\">466</span> <span class=\"_ _a\"></span><span class=\"ls11\">en <span class=\"_ _a\"></span></span>2025 <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _7\"></span></span>2024<span class=\"ls13\">, </span>respectivamente).<span class=\"_ _2a\"> </span>  El Grupo controla lo<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> posibles <span class=\"_ _0\"></span>riesgos que el imp<span class=\"_ _0\"></span>acto de la li<span class=\"_ _b\"></span>bra pueda tener en sus estado<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> financieros mediante<span class=\"_ _b\"></span> la revisi\u00f3n peri\u00f3dica d<span class=\"_ _0\"></span>e los indicadores externos e <span class=\"_ _b\"></span>internos que afectan a la <span class=\"_ _0\"></span>evoluci\u00f3n de la <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tividad y a los <span class=\"_ _b\"></span>fl<span class=\"_ _1\"></span>ujo<span class=\"_ _0\"></span>s de efectivos resultante<span class=\"ls18\">s.</span> Actualmente <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>Grupo <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>viene <span class=\"_ _8\"> </span>realizando <span class=\"_ _9\"> </span>transacciones <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>obertura <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>tipo <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>cambio, <span class=\"_ _9\"> </span>si <span class=\"_ _8\"> </span>bien, <span class=\"_ _9\"> </span>de <span class=\"_ _8\"> </span>forma espec\u00edfica, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>est\u00e1 <span class=\"_ _1\"></span>monitorizando <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tipo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cambio <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>relaci\u00f3n con <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ociedad d<span class=\"_ _1\"></span>ependiente <span class=\"_ _1\"></span>Coffetek, Ltd. <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>libra <span class=\"_ _1\"></span>esterlina. <span class=\"_ _1\"></span>Cabe des<span class=\"_ _1\"></span>tacar <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>mayor <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>transacciones <span class=\"_ _1\"></span>(ingresos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>gastos) <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>se realizan en euros (porcentaje cercano al 85% en ambos casos).<span class=\"_ _2a\"> </span> 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=\"_ _b\"></span>az<span class=\"_ _1\"></span>onable <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=\"_ _b\"></span>u<span class=\"_ _1\"></span>turos <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=\"_ _a\"></span>del Grupo al rie<span class=\"_ _0\"></span>sgo de t<span class=\"_ _0\"></span>ipo de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ambio afecta <span class=\"_ _b\"></span>principalmente a las <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tividades de <span class=\"_ _b\"></span>explotaci\u00f3n del Grupo (c<span class=\"_ _b\"></span>ua<span class=\"_ _1\"></span>ndo 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>e<span class=\"_ _1\"></span>uro) <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=\"_ _b\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>futuros <span class=\"_ _9\"> </span>(ingresos, <span class=\"_ _9\"> </span>gastos <span class=\"_ _9\"> </span>y, <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>menor <span class=\"_ _6\"> </span>m<span class=\"_ _1\"></span>edida, <span class=\"_ _9\"> </span>inversiones) <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>encuentran determinados <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>onedas <span class=\"_ _9\"> </span>distintas <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>euro, <span class=\"_ _9\"> </span>incluyendo <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>ord<span class=\"_ _1\"></span>en <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>magnitud, <span class=\"_ _9\"> </span>libras <span class=\"_ _9\"> </span>esterlinas<span class=\"_ _a\"></span>, <span class=\"_ _9\"> </span>d\u00f3lares estadounidenses <span class=\"_ _1\"></span>y otras, <span class=\"_ _1\"></span>como p<span class=\"_ _1\"></span>esos colombianos. <span class=\"_ _1\"></span>Actualmente <span class=\"_ _1\"></span>el Grupo <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>realiza<span class=\"ls11\">ndo</span> transacciones de cobertura de <span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>po de <span class=\"_ _b\"></span>cambio<span class=\"_ _1\"></span> si bien, <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e forma <span class=\"_ _b\"></span>espec\u00edfica, se est\u00e1 monitorizando e<span class=\"_ _b\"></span>l riesgo de tipo de <span class=\"_ _b\"></span>cambio en relaci\u00f3n <span class=\"_ _b\"></span>con la soc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>edad de<span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>endiente Coffet<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>k, Lt<span class=\"_ _0\"></span>d. y la <span class=\"_ _b\"></span>libra esterlina Cabe <span class=\"_ _b\"></span>destaca<span class=\"_ _1\"></span>r q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>la mayor parte <span class=\"_ _b\"></span>de las <span class=\"_ _a\"></span>transacciones <span class=\"_ _1\"></span>(ingresos <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>gastos) <span class=\"_ _a\"></span>de<span class=\"ls12\">l <span class=\"_ _a\"></span></span>Grupo <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>generan <span class=\"_ _a\"></span><span class=\"ls11\">en <span class=\"_ _1\"></span></span>euros <span class=\"_ _a\"></span>(porcentaje <span class=\"_ _a\"></span>cercano <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>85% <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>ambos casos).   <span class=\"_ _13\"> </span>A 31 de diciembre de 2025, 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=\"_ _6\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Estados <span class=\"_ _7\"></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=\"_ _b\"></span>11.872<span class=\"ls16\">, <span class=\"_ _b\"></span><span class=\"ls0\">1.389 <span class=\"_ _b\"></span><span class=\"ls18\">y <span class=\"_ _c\"></span><span class=\"ls0\">2.190 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>respectiva <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>aproximadamente. <span class=\"_ _b\"></span>(12.544, <span class=\"_ _b\"></span>1.472 </span></span></span></span>y <span class=\"_ _b\"></span>1.576 <span class=\"_ _b\"></span>miles <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>euros <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>2024). <span class=\"_ _b\"></span>Asimismo, <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>efectivo <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>sus <span class=\"_ _c\"></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=\"_ _7\"></span>equivalente <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>2<span class=\"_ _1\"></span>.871 <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _a\"></span></span>1<span class=\"_ _1\"></span>.142 <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>euros, <span class=\"_ _7\"></span>respectivamente <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>3.659 <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>1.567 <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>2024). <span class=\"_ _a\"></span>A dicha <span class=\"_ _9\"> </span>fecha, <span class=\"_ _6\"></span>otros <span class=\"_ _9\"> </span>saldos <span class=\"_ _6\"></span>deudores <span class=\"_ _9\"> </span>y <span class=\"_ _6\"></span>acreedores <span class=\"_ _6\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>moneda <span class=\"_ _9\"> </span>extranjera <span class=\"_ _6\"> </span>del <span class=\"_ _9\"> </span>resto <span class=\"_ _6\"></span>del <span class=\"_ _9\"> </span>Grupo <span class=\"_ _6\"></span>ascienden <span class=\"_ _9\"> </span>al equivalente a 1.600 y 526 miles de euros (481 <span class=\"ls15\">y <span class=\"ls11\">374</span></span> miles de euros en 2024<span class=\"ls14\">).</span>  <span class=\"_ _13\"> </span>Los Administradores de<span class=\"_ _b\"></span> la Sociedad do<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inante e<span class=\"_ _0\"></span>stiman que <span class=\"_ _b\"></span>el efecto de l<span class=\"_ _0\"></span>as variaciones <span class=\"_ _b\"></span>de un <span class=\"_ _1\"></span>5% en los <span class=\"_ _b\"></span>tipos de <span class=\"_ _b\"></span>cambio <span class=\"_ _b\"></span>euro<span class=\"_ _1\"></span>-libra <span class=\"_ _b\"></span>esterlina <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>euro<span class=\"_ _1\"></span>-d\u00f3lar <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>resultado <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _b\"></span>ser\u00eda <span class=\"_ _b\"></span>inferior <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>150 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>(tanto al <span class=\"_ _a\"></span>alza <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>baja), <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>ambos <span class=\"_ _a\"></span>casos.<span class=\"_ _1\"></span> <span class=\"_ _7\"></span><span class=\"ffa\">Adicionalmente, <span class=\"_ _1\"></span>tend<span class=\"_ _1\"></span>r\u00edan <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>efecto <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cDiferencias <span class=\"_ _a\"></span>de </span>conversi\u00f3n\u201d del patrimonio neto inferior a <span class=\"ff3\">700 miles de euros (tanto al alza como a la baja). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummarisedFinancialInformationAboutForeignOperationExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "13<span class=\"ls16\">.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 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=\"ls11\">62<span class=\"ls0\">) </span></span>Saldo a 31 de diciembre de 2024 19<span class=\"ls0\">0 </span>De los que: Por Coges Mobile Solutions, S.R.L. 19<span class=\"ls0\">0 </span>Resultado atribuido a intereses minoritarios 165<span class=\"ls0\"> </span>Devoluci\u00f3n aportaci\u00f3n patrimonial (161) Saldo a 31 de diciembre de 2025 194<span class=\"ls0\"> </span>De los que: Por Coges Mobile Solutions, S.R.L. 194",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "<div class=\"c w39 h29 gs105\"><div class=\"t m0 x1f h2 y5b9 ff1 fs0 fc0 sc0 ls0 ws0\">14. <span class=\"_ _1a\"> </span>Provisiones y contingencias  </div><div class=\"t m0 x4 h25 y5ba 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 <span class=\"_ _1\"></span>no 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 x4 h25 y5bb ff3 fs0 fc0 sc0 ls11 ws0\">en <span class=\"ls0\">los ejercicios 2025 <span class=\"ls15\">y </span></span>20<span class=\"ls0\">24 ha sido el siguiente:<span class=\"_ _2a\"> </span></span><span class=\"ls0\"> </span></div></div><div class=\"c wc6 h85 gs107\"><div class=\"t m0 x1d h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c wb8 h37 gs108\"><div class=\"t m0 x29 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">202<span class=\"ls0\">5 </span></div></div><div class=\"c w5f h37 gs109\"><div class=\"t m0 x29 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></div>Saldo ini<span class=\"_ _2a\"> </span>cial 912<span class=\"ls0\"> </span>1.208 Dotaciones<span class=\"ff1\"> </span>27<span class=\"ls0\">5<span class=\"ff1\"> </span></span>395<span class=\"ff1 ls0\"> </span>Traspasos<span class=\"ff1\"> </span>(<span class=\"ls11\">269</span>)<span class=\"ff1\"> </span>(666) Pagos (417) - Aplicaciones (8) - Reversiones <span class=\"ff1\"> </span>(<span class=\"ls11\">17)</span><span class=\"ff1\"> </span>(29)<span class=\"ff1\"> </span>Diferencias de conversi\u00f3n (1) 4 Saldo final<span class=\"ff3\"> </span>47<span class=\"ls0\">5<span class=\"ff3\"> </span></span>912<span class=\"ff3 ls0\"> </span>      <span class=\"ls0\">Que incluye<span class=\"ff1\"> </span></span>         <span class=\"ls0\">Provisi\u00f3n medioambiental <span class=\"ff1\"> </span></span>30<span class=\"ls0\"> </span>37<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n para costes de restituci\u00f3n<span class=\"ff1\"> </span></span>68<span class=\"ff1 ls0\"> </span>70<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n para retribuciones a largo plazo<span class=\"ff1\"> </span></span>27<span class=\"ls0\">5<span class=\"ff1\"> </span></span>686<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Otras provisiones no cor<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>entes </span>10<span class=\"ls0\">2 </span>119<span class=\"_ _2a\"> </span>Medioambiental<span class=\"ls16\">. <span class=\"_ _7\"></span></span>Provisi\u00f3n <span class=\"_ _6\"></span>no <span class=\"_ _7\"></span>corrie<span class=\"_ _1\"></span>nte <span class=\"_ _7\"></span>constituida <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>ara <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>electr\u00f3nicos<span class=\"_ _1\"></span>, <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>se explica en la Nota 31.<span class=\"_ _2a\"> </span>Restituci\u00f3n<span class=\"ls13\">. <span class=\"_ _a\"></span></span>Incluye <span class=\"_ _1\"></span><span class=\"ls11\">68</span> <span class=\"_ _1\"></span>miles d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>(<span class=\"ls19\">70<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 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4) <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>costes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>tituci\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. Provisi\u00f3n para retribuciones a largo plazo. En julio de 2022, con el objetivo de incentivar la permanencia de personal clave de SIA Ve<span class=\"_ _1\"></span>ndon<span class=\"_ _1\"></span>, se constituy\u00f3 un incentivo <span class=\"_ _9\"> </span>a <span class=\"_ _6\"> </span>largo <span class=\"_ _9\"> </span>plazo <span class=\"_ _9\"> </span>\u201c20<span class=\"_ _0\"></span>22<span class=\"ff3\">-</span>2024\u201d <span class=\"_ _9\"> </span>para <span class=\"_ _6\"> </span>6<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>miembro<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>citada <span class=\"_ _6\"> </span>compa\u00f1\u00eda. <span class=\"_ _9\"> </span>La <span class=\"_ _9\"> </span>obtenci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>este <span class=\"_ _6\"> </span>incen<span class=\"_ _1\"></span>tivo extraordinario <span class=\"_ _8\"> </span>pagadero <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>fecha <span class=\"_ _d\"> </span>30 <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>abril <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>2025 <span class=\"_ _8\"> </span>esta<span class=\"_ _1\"></span><span class=\"ls19\">ba<span class=\"_ _1\"></span></span> <span class=\"_ _d\"> </span>supeditada <span class=\"_ _8\"> </span>al <span class=\"_ _d\"> </span>cumplimiento <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>determinados requisitos <span class=\"_ _0\"></span>cumulativos <span class=\"_ _b\"></span>incluyendo, entre <span class=\"_ _b\"></span>otros: (<span class=\"_ _b\"></span>i) el <span class=\"_ _b\"></span>cumplimiento de<span class=\"_ _b\"></span> un <span class=\"_ _0\"></span>objetivo <span class=\"_ _b\"></span>econ\u00f3mico pl<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>rianual <span class=\"_ _b\"></span>relacionado con las ventas <span class=\"_ _b\"></span>y el EBITDA de <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>icha compa\u00f1\u00eda <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>l 31 de <span class=\"_ _b\"></span>diciembre de los ejercicios <span class=\"_ _b\"></span>2022, 2023 y 2<span class=\"_ _1\"></span>024 y (ii) <span class=\"_ _b\"></span>que el personal mantuviera <span class=\"ls11\">de </span>fo<span class=\"_ _1\"></span>rma ininterrumpida su relaci\u00f3n laboral con SIA Vendon hasta la fecha <span class=\"_ _1\"></span>de 30 de abril de 2025. <span class=\"_ _9\"> </span>El <span class=\"_ _6\"></span>importe <span class=\"_ _6\"> </span>m\u00e1x<span class=\"_ _1\"></span>imo <span class=\"_ _6\"> </span>agregado <span class=\"_ _9\"> </span>a <span class=\"_ _6\"> </span>percibi<span class=\"_ _1\"></span>r <span class=\"_ _6\"> </span>por <span class=\"_ _9\"> </span>dicho <span class=\"_ _6\"></span>personal <span class=\"_ _9\"> </span>clave <span class=\"_ _6\"> </span>era<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>1.000 <span class=\"_ _6\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _6\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"> </span>euros <span class=\"_ _9\"> </span>para <span class=\"_ _6\"> </span>un cumplimiento del<span class=\"_ _0\"></span> ob<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>e<span class=\"ffa\">tivo de<span class=\"_ _0\"></span>l 1<span class=\"_ _b\"></span>0<span class=\"_ _1\"></span>0%. A<span class=\"_ _b\"></span> 31 <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>diciembre de <span class=\"_ _b\"></span>2024, el <span class=\"_ _b\"></span>ep\u00edgrafe \u201cPr<span class=\"_ _b\"></span>ovis<span class=\"_ _1\"></span>iones <span class=\"_ _b\"></span>a corto <span class=\"_ _b\"></span>plazo\u201d incl<span class=\"_ _1\"></span><span class=\"ff3\">u\u00eda <span class=\"ls19\">una </span></span></span>provisi\u00f3n <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>concepto <span class=\"_ _1\"></span>de 98<span class=\"_ _1\"></span>2 <span class=\"_ _1\"></span>miles de<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>uros (Not<span class=\"_ _1\"></span>a 17.4)<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5, se<span class=\"_ _1\"></span> h<span class=\"_ _1\"></span>an realizado <span class=\"_ _1\"></span>pagos <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>de 882<span class=\"ls0\"> <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros, <span class=\"_ _b\"></span>habi\u00e9ndose <span class=\"_ _c\"></span>revertido la <span class=\"_ _c\"></span>diferencia <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>abono <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cuenta <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>ganancias <span class=\"_ _b\"></span>consolidada<span class=\"_ _1\"></span>. </span>C<span class=\"ffa\">on <span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>objetivo <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>incentivar su <span class=\"_ _b\"></span>permanencia, <span class=\"_ _b\"></span>se constitu<span class=\"_ _0\"></span>y\u00f3 <span class=\"_ _b\"></span>un incentivo <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span>rgo <span class=\"_ _b\"></span>plazo <span class=\"_ _b\"></span>\u201c2<span class=\"_ _1\"></span>023<span class=\"_ _1\"></span><span class=\"ff3\">-</span>2025\u201d <span class=\"_ _b\"></span>para<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>directivos, </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>Deleg<span class=\"_ _1\"></span>ado<span class=\"ff1 ls13\">. <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=\"_ _f\"> </span>supeditada <span class=\"_ _f\"> </span>al <span class=\"_ _11\"> </span>cumplimiento <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>determinados <span class=\"_ _f\"> </span>req<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>isitos <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>umulativos <span class=\"_ _f\"> </span>incluyendo, <span class=\"_ _11\"> </span>entre <span class=\"_ _f\"> </span>otros: <span class=\"_ _f\"> </span>(i) <span class=\"_ _f\"> </span>el<span class=\"_ _b\"></span> cumplimiento <span class=\"_ _b\"></span>de un <span class=\"_ _b\"></span>objetivo <span class=\"_ _b\"></span>econ\u00f3mico <span class=\"_ _b\"></span>plurianual <span class=\"_ _0\"></span>relacionado <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>EBITDA <span class=\"_ _b\"></span>y la <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>uda f<span class=\"_ _b\"></span>inanciera neta<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>del Grupo<span class=\"_ _0\"></span> al 31 <span class=\"_ _b\"></span>de diciembre <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>ejercicios 20<span class=\"_ _0\"></span>23, 2024 <span class=\"_ _b\"></span>y 2025 <span class=\"_ _b\"></span>y (ii) <span class=\"_ _b\"></span>que los mi<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>mbros mantengan <span class=\"_ _b\"></span>de forma <span class=\"_ _b\"></span>in<span class=\"_ _1\"></span>interrumpida su <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _1\"></span>laboral de<span class=\"_ _1\"></span> direcci\u00f3n <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo hasta <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha 3<span class=\"_ _1\"></span>0 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>abril de <span class=\"_ _1\"></span>2026 <span class=\"_ _1\"></span>(\u00e9sta <span class=\"_ _1\"></span>incluida). <span class=\"_ _1\"></span>Si no <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>alcanza el <span class=\"_ _1\"></span>objetivo <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>tendr\u00e1n <span class=\"_ _1\"></span>derecho <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>percepci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>ning\u00fan <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>incentivo, <span class=\"_ _1\"></span>salvo <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>indicado <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>ntinuaci\u00f3n. Se <span class=\"_ _7\"></span>prev\u00e9n <span class=\"_ _7\"></span>reglas <span class=\"_ _7\"></span>adicionales <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>situaciones <span class=\"_ _7\"></span>especiales<span class=\"_ _1\"></span>. <span class=\"_ _7\"></span>Paral<span class=\"_ _1\"></span>elamente, <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span><span class=\"ls19\">ha<span class=\"_ _1\"></span></span> <span class=\"_ _7\"></span>reconocido <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>miembros <span class=\"_ _7\"></span>el derecho a percibir a<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>ticipadamente y <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>n car\u00e1cter <span class=\"_ _b\"></span>de no reintegrable parte del <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>itado incentivo, s<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>empre y <span class=\"_ _0\"></span>cuando se <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>determinados <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>quisitos cu<span class=\"_ _1\"></span>mulativos, i<span class=\"_ _1\"></span>ncluyendo: (i<span class=\"_ _1\"></span>) el <span class=\"_ _1\"></span>cumplimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>objetivo <span class=\"_ _1\"></span>econ\u00f3mico p<span class=\"_ _1\"></span>lurianual relacionado con el EBITDA y<span class=\"_ _1\"></span> la deuda financiera neta del Grupo al 31<span class=\"_ _1\"></span> de diciembre de los ejercicios 2023 y 2024 y (ii) que <span class=\"_ _1\"></span>los miembros mantengan de forma ininterrump<span class=\"_ _1\"></span>ida su <span class=\"_ _1\"></span>relaci\u00f3n laboral de direcci\u00f3n con el Grupo hasta la fecha <span class=\"_ _1\"></span>de 30<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>abril <span class=\"_ _1\"></span>de 202<span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>(\u00e9sta incluida). <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>su ca<span class=\"_ _1\"></span>so, el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>agregado m\u00e1ximo <span class=\"_ _1\"></span>de an<span class=\"_ _1\"></span>ticipo a <span class=\"_ _1\"></span>percibir <span class=\"_ _1\"></span>ser\u00e1 de <span class=\"_ _a\"></span>417 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros. <span class=\"_ _a\"></span>A <span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span><span class=\"ffa\">de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>2024, <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cProvisiones <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>largo <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>lazo\u201d <span class=\"_ _a\"></span>inclu</span><span class=\"ls13\">\u00eda<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>una <span class=\"_ _a\"></span>provisi\u00f3n por <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>incentivo <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>largo <span class=\"_ _7\"></span>plazo <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>686 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros. <span class=\"_ _7\"></span>Durante <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _6\"></span>2025, <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>realizado <span class=\"_ _7\"></span>pagos <span class=\"_ _7\"></span>por importe <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>4<span class=\"_ _0\"></span>17 <span class=\"_ _9\"> </span>miles <span class=\"_ _6\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>e<span class=\"_ _0\"></span>uros. <span class=\"_ _9\"> </span><span class=\"ffa\">A <span class=\"_ _9\"> </span>31 <span class=\"_ _9\"> </span>d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>diciembre <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>2025, <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>\u201cProvisiones <span class=\"_ _9\"> </span>corrientes\u201d <span class=\"_ _6\"> </span>incluye <span class=\"_ _9\"> </span>una </span>provisi\u00f3n por este incentivo de <span class=\"ls11\">747</span> miles de euros. 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 de i<span class=\"_ _1\"></span>ncentivo de retenci\u00f3n, pagadero en f<span class=\"_ _1\"></span>unci\u00f3n de determinados eventos fu<span class=\"_ _1\"></span>turos. <span class=\"_ _1\"></span>A 3<span class=\"_ _1\"></span>1 de diciembre de 2025, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>p\u00edgrafe <span class=\"_ _1\"></span>\u201cProvisiones <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>orrientes\u201d <span class=\"_ _1\"></span>incluye <span class=\"_ _1\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>provisi\u00f3n <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ste <span class=\"_ _1\"></span>incentivo <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>largo <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span><span class=\"ff3\">275 <span class=\"_ _1\"></span>miles </span>de euros. Al cierre del ejercicio 2024, no se registr\u00f3 importe alguno por este <span class=\"_ _0\"></span>concepto.<span class=\"_ _1\"></span> Otras <span class=\"_ _f\"> </span>provisiones <span class=\"_ _11\"> </span>n<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>corrien<span class=\"_ _b\"></span>te<span class=\"_ _1\"></span>s <span class=\"_ _f\"> </span>incluyen <span class=\"_ _f\"> </span>otras <span class=\"_ _f\"> </span>constituidas <span class=\"_ _f\"> </span>por <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span><span class=\"ls12\">l <span class=\"_ _f\"> </span></span>Subgrupo <span class=\"_ _11\"> </span>Primion <span class=\"_ _f\"> </span>correspondientes <span class=\"_ _f\"> </span>al cumplimiento de <span class=\"_ _0\"></span>determinada<span class=\"ls15\">s </span>disposiciones legales<span class=\"_ _0\"></span> en d<span class=\"_ _b\"></span>is<span class=\"_ _1\"></span>tintos <span class=\"_ _0\"></span>pa\u00edses o <span class=\"_ _0\"></span>compromisos contractuales <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>dquiridos.<span class=\"_ _2a\"> </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 2025 y 2024 ha sido el siguiente: Miles de euros 202<span class=\"ls0\">5 </span>2024<span class=\"ls0\"> </span>Saldo inicial 3.718 2.943 Dotaciones<span class=\"ff1\"> </span>2.144 2.455<span class=\"ff1\"> </span>Aplicaciones (2.312) (2.064) Traspasos<span class=\"ff1\"> </span>269<span class=\"ff1 ls0\"> </span>666<span class=\"ls0\"> </span>Reversiones <span class=\"ff1\"> </span>(<span class=\"ls11\">719)</span><span class=\"ff1\"> </span>(327)<span class=\"ff1\"> </span>Diferencias de conversi\u00f3n (42) 45<span class=\"ls0\"> </span>Saldo final<span class=\"ff3\"> </span>3.058<span class=\"ff3\"> </span>3.718<span class=\"ff3\"> </span>      <span class=\"ls0\">Que incluye<span class=\"ff1\"> </span></span>         <span class=\"ls0\">Provisiones para operaciones de tr\u00e1fico<span class=\"ff1\"> </span></span>1.647 1.978<span class=\"ff1\"> </span>         <span class=\"ls0\">Provisiones para contratos onero<span class=\"_ _0\"></span>sos </span>62<span class=\"ls0\"> </span>184<span class=\"ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n medioambiental  </span>- 2          <span class=\"ls0\">Provisi\u00f3n para reestructuraci\u00f3n  </span>- 50<span class=\"ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n para jubilaciones <span class=\"ff1\"> </span></span>417<span class=\"ls0\"> </span>326<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Provisiones para litigios<span class=\"ff1\"> </span></span>185<span class=\"ls0\"> </span>196<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n para retribuciones a corto plazo </span>747<span class=\"ls0\"> </span>982<span class=\"ls0\"> </span>Otras operaciones de tr\u00e1fico. Estas garant\u00edas ofr<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>cidas a lo<span class=\"_ _0\"></span>s clientes se enmarcan dentro<span class=\"_ _0\"></span> de la normativa v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>gente 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=\"_ _b\"></span>p<span class=\"_ _1\"></span>rovisi\u00f3n d<span class=\"_ _0\"></span>e costo). <span class=\"_ _b\"></span>En algunos ca<span class=\"_ _0\"></span>sos, existen <span class=\"_ _b\"></span>garant\u00edas adicionales <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> la<span class=\"_ _b\"></span> dicha normativa y <span class=\"_ _b\"></span>se registran 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=\"_ _d\"> </span>Nota <span class=\"_ _9\"> </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\">5 </span>202<span class=\"ls0\">4 </span>Garant\u00edas ordinarias 734<span class=\"ls0\"> </span>800<span class=\"ls0\"> </span>Rappel 633<span class=\"ls0\"> </span>877<span class=\"ls0\"> </span>Otros 280<span class=\"ls0\"> </span>301<span class=\"ls0\"> </span>Total 1.647 1.978 Contratos onerosos. <span class=\"_ _0\"></span>Contiene <span class=\"_ _b\"></span>fundamentalmente las <span class=\"_ _b\"></span>p\u00e9<span class=\"_ _1\"></span>rdidas remanentes <span class=\"_ _b\"></span>previstas en <span class=\"_ _b\"></span>contrato<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>de con<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>trucci\u00f3n en el Subgrupo Primion (Nota 12<span class=\"ls14\">).</span> Medioambiental. <span class=\"_ _0\"></span>Provisi\u00f3n <span class=\"_ _b\"></span>corriente <span class=\"_ _0\"></span>constituida <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>siduos <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>aparatos <span class=\"_ _b\"></span>el\u00e9ctricos <span class=\"_ _b\"></span>y electr\u00f3nicos, <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>explic<span class=\"_ _1\"></span>a en la Nota 31. Reestructuraci\u00f3n<span class=\"ls16\">. <span class=\"_ _b\"></span><span class=\"ls0\">Incluye <span class=\"_ _b\"></span>provisiones <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>indemnizaciones <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>despido <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>diferentes <span class=\"_ _b\"></span>entidades <span class=\"_ _b\"></span>consolidadas.<span class=\"_ _b\"></span> <span class=\"_ _a\"></span> </span></span>Jubilaciones<span class=\"ls16\">. <span class=\"_ _9\"> </span></span>Provisi\u00f3n <span class=\"_ _9\"> </span>constituida <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>cobertura <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>co<span class=\"_ _1\"></span>mpromisos <span class=\"_ _9\"> </span><span class=\"ls11\">en <span class=\"_ _9\"> </span></span>Azkoyen <span class=\"_ _9\"> </span>Vending <span class=\"_ _9\"> </span>&amp; <span class=\"_ _9\"> </span>Payment <span class=\"_ _9\"> </span>Solutions, S.L.U. (Nota 1) por jubilaciones parciales. Litigios.  El <span class=\"_ _7\"></span>saldo <span class=\"_ _a\"></span>corriente <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2025<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>incluye <span class=\"_ _7\"></span>una <span class=\"_ _a\"></span>provisi\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>referencia <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>rocedimiento <span class=\"_ _a\"></span>judicial <span class=\"_ _6\"> </span>con diligencias <span class=\"_ _6\"> </span>p<span class=\"_ _1\"></span>revias <span class=\"_ _6\"></span>n\u00ba <span class=\"_ _6\"> </span>3532/2007<span class=\"_ _1\"></span>-K, <span class=\"_ _9\"> </span>tram<span class=\"_ _0\"></span>itado <span class=\"_ _6\"> </span>ante <span class=\"_ _9\"> </span>el <span class=\"_ _6\"></span>Juzgado <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>Instrucci\u00f3n <span class=\"_ _6\"></span>n\u00ba <span class=\"_ _6\"> </span>21 <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>Ba<span class=\"_ _1\"></span>rcelona, <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>cual <span class=\"_ _9\"> </span>fue incoado a <span class=\"_ _0\"></span>resultas de<span class=\"_ _0\"></span> la q<span class=\"_ _b\"></span>uere<span class=\"_ _1\"></span>lla <span class=\"_ _0\"></span>interpuesta por <span class=\"_ _b\"></span>el Ministerio <span class=\"_ _b\"></span>Fi<span class=\"_ _1\"></span>scal contra <span class=\"_ _b\"></span>11 exdirectivos d<span class=\"_ _b\"></span>e Mutua Universal po<span class=\"_ _b\"></span>r un fraude multimillonario contra la Seguridad Social (<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>cusados, entre otros, de detraer fon<span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>os de car\u00e1cter p\u00fablico<span class=\"_ _b\"></span> que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>aplicaron <span class=\"_ _c\"></span>a <span class=\"_ _b\"></span>conce<span class=\"_ _1\"></span>der <span class=\"_ _b\"></span>beneficios <span class=\"_ _c\"></span>a <span class=\"_ _b\"></span>m\u00e1s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2.280 <span class=\"_ _b\"></span>empresas <span class=\"_ _c\"></span>entre<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>1998 <span class=\"_ _c\"></span>y <span class=\"_ _b\"></span>2007). <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>junio <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>016 <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>So<span class=\"_ _1\"></span>ciedad dominante <span class=\"_ _1\"></span>ju<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>resto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>compa\u00f1\u00edas <span class=\"_ _a\"></span>presuntamente <span class=\"_ _1\"></span>beneficiadas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>hechos <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nvestigados, <span class=\"_ _1\"></span>fue <span class=\"_ _1\"></span>llamada <span class=\"_ _a\"></span>al procedimiento en <span class=\"_ _b\"></span>ca<span class=\"_ _1\"></span>lidad d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> part\u00edcipe <span class=\"_ _b\"></span>a t\u00edtulo lucrativo, <span class=\"_ _b\"></span>por haberse benefic<span class=\"_ _0\"></span>iado presuntamente <span class=\"_ _0\"></span>de un <span class=\"_ _b\"></span>total de 373<span class=\"_ _b\"></span> miles de <span class=\"_ _c\"></span>eu<span class=\"_ _1\"></span>ros. <span class=\"_ _b\"></span>La S<span class=\"_ _0\"></span>ociedad d<span class=\"_ _0\"></span>ominante, <span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _b\"></span>vez per<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>onada <span class=\"_ _b\"></span>mediante design<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>abogado <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>procurador, present\u00f3<span class=\"_ _b\"></span> escrito de <span class=\"_ _1\"></span>defensa el 13<span class=\"_ _1\"></span> de abril de<span class=\"_ _1\"></span> 2017. El 31 <span class=\"_ _1\"></span>de enero <span class=\"_ _1\"></span>de 2022, se di<span class=\"_ _1\"></span>ct\u00f3 resoluci\u00f3n por <span class=\"_ _1\"></span>la que se <span class=\"_ _1\"></span>requer\u00eda a la Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _7\"></span>avalar <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _a\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>reclama <span class=\"_ _a\"></span>en <span class=\"_ _6\"> </span>el <span class=\"_ _7\"></span>procedimiento; <span class=\"_ _7\"></span>requerimiento <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>fue<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>evacuado mediante escrito <span class=\"_ _1\"></span>de 22 de<span class=\"_ _1\"></span> febrero de 20<span class=\"_ _1\"></span>22, aportando aval banc<span class=\"_ _1\"></span>ario en garant\u00eda de<span class=\"_ _1\"></span> la referida cantidad. <span class=\"_ _1\"></span>El 26 de mayo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2022, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Juzgado <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>strucci\u00f3n <span class=\"_ _a\"></span>21 <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Barcelona <span class=\"_ _1\"></span>orden\u00f3 <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>remisi\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>procedimiento <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Audiencia Provincial <span class=\"_ _d\"> </span>de  Barcelona <span class=\"_ _8\"> </span>para  su <span class=\"_ _d\"> </span>enjuiciamiento,  dando <span class=\"_ _8\"> </span>as\u00ed  por <span class=\"_ _d\"> </span>finalizada <span class=\"_ _d\"> </span>la  fa<span class=\"_ _0\"></span>se  int<span class=\"_ _0\"></span>ermedia <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>mismo.  El<span class=\"_ _b\"></span> procedimiento <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>turn\u00f3 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>Secci\u00f3n Nov<span class=\"_ _1\"></span>ena de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Audiencia <span class=\"_ _1\"></span>Provincial <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>Diligencia <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Ordenaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>14 <span class=\"_ _a\"></span>de julio de 2022 se in<span class=\"_ _0\"></span>co\u00f3 el Rollo de Procedimiento Abreviado 8<span class=\"_ _b\"></span>5<span class=\"_ _1\"></span>/2022. Finalmente, en fecha <span class=\"_ _b\"></span>1<span class=\"_ _1\"></span>5 de julio de 2024, <span class=\"_ _b\"></span>se dict\u00f3 <span class=\"_ _7\"></span>Auto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>admisi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>pruebas, <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>medio <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>cual <span class=\"_ _7\"></span>tambi\u00e9n <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>requiri\u00f3 <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>Letrado <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Administraci\u00f3n <span class=\"_ _7\"></span>de Justicia para que fijara una fec<span class=\"_ _b\"></span>h<span class=\"_ _1\"></span>a para el inicio de las sesiones del Juicio Oral; se\u00f1alamiento que seguir\u00eda todav\u00eda<span class=\"_ _0\"></span> pendiente <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>hoy. <span class=\"_ _7\"></span>Al <span class=\"_ _7\"></span>cierre <span class=\"_ _7\"></span>del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _7\"></span>2025 <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>2024 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>rovisionado <span class=\"_ _7\"></span>asciende <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>185 <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de euros. 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=\"_ _b\"></span>resoluci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>contrato <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>compraventa <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>reclamaci\u00f3n <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>canti<span class=\"_ _1\"></span>dad <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>nte <span class=\"_ _b\"></span>el <span class=\"_ _c\"></span>J<span class=\"_ _1\"></span>uzgado<span class=\"_ _0\"></span> 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=\"_ _b\"></span>l<span class=\"_ _1\"></span>ucro <span class=\"_ _b\"></span>ce<span class=\"_ _1\"></span>sante). La <span class=\"_ _b\"></span>Sociedad dominant<span class=\"_ _0\"></span>e rechaz\u00f3 <span class=\"_ _b\"></span>las cuest<span class=\"_ _0\"></span>iones t<span class=\"_ _0\"></span>anto <span class=\"_ _b\"></span>f\u00e1c<span class=\"_ _1\"></span>ticas <span class=\"_ _b\"></span>como 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=\"_ _b\"></span>z<span class=\"_ _1\"></span>koyen, <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>competencia <span class=\"_ _9\"> </span>del 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=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>resoluci\u00f3n d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la mism<span class=\"_ _0\"></span>a. <span class=\"_ _b\"></span>Po<span class=\"_ _1\"></span>steriormente, <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>Juzgado, <span class=\"_ _b\"></span>mediante Auto <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>fecha <span class=\"_ _b\"></span>1 de <span class=\"_ _c\"></span>octu<span class=\"_ _1\"></span>bre <span class=\"_ _b\"></span>de 20<span class=\"_ _0\"></span>20 <span class=\"_ _1\"></span>estim\u00f3 la declinatoria presen<span class=\"_ _1\"></span>tada por la Sociedad<span class=\"_ _1\"></span> dominante, <span class=\"_ _1\"></span>siendo 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=\"_ _b\"></span> de primera i<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>stancia) mediante <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>uto n\u00ba <span class=\"_ _b\"></span>63/2021 de fecha <span class=\"_ _b\"></span>26 de marzo de<span class=\"_ _b\"></span> 2021 y <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>olviendo <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>l Juzgado <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e Pri<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>era 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=\"_ _b\"></span> Instancia <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>Aoiz estim\u00f3 <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>declinatoria <span class=\"_ _b\"></span>de manera <span class=\"_ _c\"></span>m<span class=\"_ _1\"></span>\u00e1s <span class=\"_ _b\"></span>motivada, mediante Auto <span class=\"_ _b\"></span>n\u00ba <span class=\"_ _b\"></span>195<span class=\"_ _1\"></span>/2021 <span class=\"_ _b\"></span>de fec<span class=\"_ _0\"></span>ha <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>2 <span class=\"_ _b\"></span>de juni<span class=\"_ _b\"></span>o 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=\"_ _a\"></span>de <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 <span class=\"_ _1\"></span>haberse convocado Audiencia Previ<span class=\"_ _1\"></span>a 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>la misma volvi\u00e9ndose a citar a<span class=\"_ _0\"></span> las par<span class=\"_ _0\"></span>tes, mediante Diligencia <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> Ordenaci\u00f3n de <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>isma fecha,<span class=\"_ _b\"></span> para la <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>elebraci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e la <span class=\"_ _b\"></span>audiencia previa el <span class=\"_ _b\"></span>12 de marzo<span class=\"_ _0\"></span> de <span class=\"_ _b\"></span>2025<span class=\"_ _a\"></span>. C<span class=\"_ _0\"></span>elebrada la <span class=\"_ _b\"></span>misma se se\u00f1al\u00f3 <span class=\"_ _0\"></span>juicio para <span class=\"_ _b\"></span>el 18 de <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>oviembre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2025<span class=\"_ _1\"></span>. <span class=\"_ _b\"></span>Con fe<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ha <span class=\"_ _b\"></span>6 de <span class=\"_ _b\"></span>febrero <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>026, <span class=\"_ _b\"></span>el Tr<span class=\"_ _b\"></span>ib<span class=\"_ _1\"></span>unal <span class=\"_ _b\"></span>ha de<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>idido <span class=\"_ _b\"></span>desestimar <span class=\"_ _0\"></span>total<span class=\"_ _2a\"> </span>mente <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>emanda interpuesta contra la So<span class=\"_ _1\"></span>ciedad dominante y absolverla de las pretensiones formuladas <span class=\"_ _1\"></span>en su contra, con expresa condena <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>costas <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _c\"></span>emp<span class=\"_ _1\"></span>resa <span class=\"_ _c\"></span>tercera<span class=\"_ _1\"></span>. <span class=\"_ _b\"></span>La <span class=\"_ _c\"></span>sentencia <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>recurrible <span class=\"_ _c\"></span>ante <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Audiencia <span class=\"_ _c\"></span>Provincial <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Navar<span class=\"_ _1\"></span>ra <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>urante los 20 d\u00edas h\u00e1biles siguientes a contar desde el d\u00eda siguiente a la notificaci\u00f3n de la misma. En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _c\"></span>2017, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>superaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _c\"></span>95% <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>participaci\u00f3n <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>sociedad <span class=\"_ _b\"></span>dependiente <span class=\"_ _c\"></span>Primion <span class=\"_ _b\"></span>Technology <span class=\"_ _b\"></span>GmbH -sociedad <span class=\"_ _8\"> </span>c<span class=\"_ _1\"></span>abecera <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Subgrupo <span class=\"_ _8\"> </span>Primion  - <span class=\"_ _d\"> </span>permiti\u00f3 <span class=\"_ _8\"> </span>el  ejercicio <span class=\"_ _8\"> </span>de  u<span class=\"_ _b\"></span>n  derecho <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>adquisici\u00f3n <span class=\"_ _d\"> </span>forzosa <span class=\"_ _8\"> </span>del porcentaje <span class=\"_ _1\"></span>restante o <span class=\"_ _1\"></span>\u201cSqueeze<span class=\"ff3\">-<span class=\"_ _1\"></span></span>out\u201d, a <span class=\"_ _1\"></span>c<span class=\"ff3\">ambio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>justa compensaci\u00f3n <span class=\"_ _1\"></span>de e<span class=\"_ _1\"></span>fectivo determinada <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>base en </span>informes espec\u00edficos (uno inter<span class=\"_ _0\"></span>no y otro externo, design<span class=\"_ _0\"></span>ado por un juzgado). La <span class=\"_ _b\"></span>J<span class=\"_ _1\"></span>unta General celebra<span class=\"_ _0\"></span>da el 17 de<span class=\"_ _b\"></span> febrero <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2017 <span class=\"_ _b\"></span>aprob\u00f3 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>transferencia <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>cciones <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>propiedad <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>minoritarios <span class=\"_ _b\"></span>(237.247 <span class=\"_ _b\"></span>t\u00edtulos) <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>cambio de una justa compensaci\u00f3n en efectivo por un total<span class=\"_ _0\"></span> de 2.624 miles de euros (11,06 euros p<span class=\"_ _b\"></span>or t<span class=\"_ _1\"></span>\u00edtulo). A comienzos<span class=\"_ _b\"></span> de abril de 2017, el proceso qued\u00f3 f<span class=\"_ _1\"></span>ormalmente registrado y publicado por el Organismo competente y s<span class=\"_ _1\"></span>e rea<span class=\"_ _1\"></span>liz\u00f3 la <span class=\"_ _6\"></span>transferencia <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>pago <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>los <span class=\"_ _6\"></span>t\u00edtulos. <span class=\"_ _6\"> </span>Tras <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>anterior, <span class=\"_ _7\"></span>Az<span class=\"_ _1\"></span>koyen, <span class=\"_ _7\"></span>S.A. <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>convirti\u00f3 <span class=\"_ _6\"> </span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>ac<span class=\"_ _1\"></span>cionista <span class=\"_ _6\"></span>\u00fanico <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>la sociedad <span class=\"_ _10\"> </span>alemana. <span class=\"_ _e\"> </span>Posteriormente, <span class=\"_ _e\"> </span>5<span class=\"_ _1\"></span>1 <span class=\"_ _10\"> </span>a<span class=\"_ _b\"></span>nte<span class=\"_ _1\"></span>riores <span class=\"_ _e\"> </span>accionistas <span class=\"_ _10\"> </span>minoritarios <span class=\"_ _10\"> </span>s<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>licitaron <span class=\"_ _e\"> </span>una <span class=\"_ _10\"> </span>revisi\u00f3n <span class=\"_ _10\"> </span>d<span class=\"_ _b\"></span>e <span class=\"_ _10\"> </span>la razonabilidad <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>justa <span class=\"_ _7\"></span>co<span class=\"_ _1\"></span>mpensaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>anteriormente <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>encionada <span class=\"_ _a\"></span>(11,06 <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>t\u00edtulo), <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>ara <span class=\"_ _a\"></span>la totalidad <span class=\"_ _b\"></span>de los <span class=\"_ _b\"></span>t\u00edtulos <span class=\"_ _b\"></span>adqui<span class=\"_ _1\"></span>ridos, <span class=\"_ _b\"></span>ante <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Tribunal Regi<span class=\"_ _0\"></span>onal <span class=\"_ _b\"></span>de Stuttgart. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>demanda fue <span class=\"_ _b\"></span>contestada <span class=\"_ _b\"></span>por Az<span class=\"_ _0\"></span>koyen, S.A. <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>mayo <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>2018. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>mayor\u00eda <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"> </span>objeciones <span class=\"_ _8\"> </span>han <span class=\"_ _8\"> </span>sid<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>denegadas <span class=\"_ _8\"> </span>por <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>citado <span class=\"_ _8\"> </span>Tribunal <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>otros procedimientos. <span class=\"_ _b\"></span>Con fecha <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>mayo de <span class=\"_ _b\"></span>2022 se c<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>lebr\u00f3 <span class=\"_ _b\"></span>Juic<span class=\"_ _1\"></span>io <span class=\"_ _b\"></span>Oral. En <span class=\"_ _b\"></span>septiembre <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>2022, el <span class=\"_ _b\"></span>Tribunal decidi\u00f3 en <span class=\"_ _a\"></span>primera <span class=\"_ _7\"></span>estancia <span class=\"_ _a\"></span>desestimar <span class=\"_ _a\"></span>todas <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>demandas <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>ndicando <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ompensaci\u00f3n <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>justa, <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>in <span class=\"_ _a\"></span>embargo, <span class=\"_ _a\"></span>17 demandantes <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>declararon en <span class=\"_ _1\"></span>contra <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la decisi\u00f3n. <span class=\"_ _1\"></span>Con <span class=\"_ _1\"></span>fecha 2<span class=\"_ _1\"></span>9 de <span class=\"_ _1\"></span>septiembre <span class=\"_ _1\"></span>de 2025 <span class=\"_ _1\"></span>el Tribunal <span class=\"_ _1\"></span>Superior Regional <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Stuttgart <span class=\"_ _1\"></span>ha <span class=\"_ _a\"></span>fallado <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>favor <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Azkoyen <span class=\"_ _a\"></span>S.A., <span class=\"_ _a\"></span>declarando <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ndemnizaci\u00f3n <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>efectivo <span class=\"_ _1\"></span>ofrecida era justa y ha desestimado tod<span class=\"_ _0\"></span>as las reclamaciones y objeciones de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os demandantes contra la deci<span class=\"_ _0\"></span>si\u00f3n de dicho Tribunal en pr<span class=\"_ _0\"></span>imera instancia. <span class=\"_ _b\"></span>La sentencia es firme <span class=\"_ _b\"></span>y vinculante, ya que el tribunal <span class=\"_ _0\"></span>no ha <span class=\"_ _b\"></span>admitido la revisi\u00f3n fina<span class=\"_ _b\"></span>l ante<span class=\"_ _2a\"> </span> el Tribunal Supremo Federal de Alemania En <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>arzo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>2025, <span class=\"_ _6\"></span>Azkoyen, <span class=\"_ _7\"></span>S.A. <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>un <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>onsejero <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"></span>compa\u00f1\u00eda <span class=\"_ _6\"></span>recibieron <span class=\"_ _7\"></span>notificaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>procedimiento<span class=\"_ _b\"></span> judicial <span class=\"_ _1\"></span>iniciado <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>medio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>querella <span class=\"_ _1\"></span>interpuesta <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>empresa <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rcera. En<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>referida <span class=\"_ _1\"></span>querella <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>plantea <span class=\"_ _1\"></span>la posible <span class=\"_ _9\"> </span>comisi\u00f3n<span class=\"_ _b\"></span> <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>dos <span class=\"_ _6\"></span>delitos: <span class=\"_ _9\"> </span>delito <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>estafa <span class=\"_ _9\"> </span>(<span class=\"_ _0\"></span>art\u00edculo <span class=\"_ _6\"> </span>248 <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>C\u00f3d<span class=\"_ _0\"></span>igo <span class=\"_ _9\"> </span>Penal)<span class=\"_ _b\"></span> <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>delito <span class=\"_ _6\"> </span>contra <span class=\"_ _9\"> </span>la <span class=\"_ _6\"></span>propiedad industrial (art\u00edculo 273.1 del C\u00f3digo Penal). En ambos ca<span class=\"_ _0\"></span>sos la supuesta comisi\u00f3n de lo<span class=\"_ _0\"></span>s delitos est\u00e1 relacionada con un <span class=\"_ _b\"></span>contrato de c<span class=\"_ _0\"></span>olaboraci\u00f3n tecnol\u00f3gica <span class=\"_ _b\"></span>suscrito por <span class=\"_ _0\"></span>la S<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>cied<span class=\"_ _1\"></span><span class=\"ls11\">ad </span>dominant<span class=\"_ _0\"></span>e y <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>icha e<span class=\"_ _b\"></span>mpres<span class=\"_ _1\"></span>a t<span class=\"_ _b\"></span>erc<span class=\"_ _1\"></span>era <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> finales<span class=\"_ _b\"></span> del a\u00f1o 2010. Dicho contra<span class=\"_ _0\"></span>to se desenvolvi\u00f3 con n<span class=\"_ _0\"></span>ormalidad hasta 2023. A<span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>mismo, en el <span class=\"_ _0\"></span>procedimiento penal se aport\u00f3 <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>informe <span class=\"_ _a\"></span>pericial, <span class=\"_ _1\"></span>elaborado e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>julio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2025, <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>concl<span class=\"_ _1\"></span>uye <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>manera <span class=\"_ _1\"></span>clara <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>no <span class=\"_ _a\"></span>existe <span class=\"_ _1\"></span>infracci\u00f3n <span class=\"_ _1\"></span>ni<span class=\"_ _a\"></span> de <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>reivindicaci\u00f3n <span class=\"_ _a\"></span>principal <span class=\"_ _a\"></span>(\u00fanica <span class=\"_ _a\"></span>re<span class=\"_ _1\"></span>levante) <span class=\"_ _a\"></span>ni <span class=\"_ _a\"></span>incluso <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>reivindicaciones <span class=\"_ _a\"></span>accesorias, <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>patente <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>la empresa tercera. Por <span class=\"_ _b\"></span>lo tanto, de acuerdo a <span class=\"_ _b\"></span>nuestros asesores legales resu<span class=\"_ _0\"></span>lta muy dif\u00edci<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> sostener en <span class=\"_ _b\"></span>este caso la<span class=\"_ _0\"></span> comisi\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ning\u00fan <span class=\"_ _a\"></span>delito <span class=\"_ _a\"></span>contra <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>propiedad <span class=\"_ _a\"></span>industrial. <span class=\"_ _a\"></span>De <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>cuerdo <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>todo <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>expuesto, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>d\u00eda <span class=\"_ _a\"></span>15 <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>j<span class=\"_ _1\"></span>ulio <span class=\"_ _a\"></span>de<span class=\"_ _b\"></span> 2025 <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>solicit\u00f3 <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>sob<span class=\"_ _1\"></span>reseimiento <span class=\"_ _1\"></span>libre <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>archivo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>diligencias <span class=\"_ _a\"></span>previas.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Mediante <span class=\"_ _1\"></span>Auto <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>23 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>septiembre de 2025, el <span class=\"_ _1\"></span>Juzgado acord\u00f3 el su<span class=\"_ _1\"></span>bsanamiento <span class=\"_ _1\"></span>del procedimiento sobre el <span class=\"_ _1\"></span>que interpusieron recurso de re<span class=\"_ _1\"></span>forma y subsidiario de apelaci\u00f3n. Con fecha <span class=\"_ _1\"></span>10 de febrero de 2026, la <span class=\"_ _1\"></span>empresa tercera ha presentado escrito retirando la querella interpuesta. El escrito se encuentra todav\u00eda sin resolver por el j<span class=\"_ _1\"></span>uzgado. A la <span class=\"_ _1\"></span>fecha de<span class=\"_ _1\"></span> formulaci\u00f3n de <span class=\"_ _1\"></span>las cuentas <span class=\"_ _1\"></span>anuales, como c<span class=\"_ _1\"></span>onsecuencia de l<span class=\"_ _1\"></span>a resoluci\u00f3n de<span class=\"_ _1\"></span> estos procedimientos, consideramos <span class=\"_ _1\"></span>remota <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>posibilidad <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>desenlace <span class=\"_ _1\"></span>adverso<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(mi<span class=\"_ _1\"></span>sma <span class=\"_ _1\"></span>valoraci\u00f3n <span class=\"_ _1\"></span>realizada <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de 2024<span class=\"ls14\">).<span class=\"ls0\"> </span></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>5, <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>no <span class=\"_ _a\"></span>ten\u00eda <span class=\"_ _a\"></span>otros <span class=\"_ _a\"></span>li<span class=\"_ _1\"></span>tigios <span class=\"_ _a\"></span>dignos <span class=\"_ _a\"></span>de menci\u00f3n <span class=\"_ _b\"></span>y n<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>habido otr<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>pagos <span class=\"_ _b\"></span>derivados <span class=\"_ _b\"></span>de litig<span class=\"_ _0\"></span>ios <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>im<span class=\"_ _1\"></span>porte <span class=\"_ _b\"></span>significativo. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>general <span class=\"_ _b\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>litigios <span class=\"_ _b\"></span>se r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>fieren 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=\"_ _6\"></span>Grupo <span class=\"_ _6\"> </span>Azkoyen <span class=\"_ _9\"> </span>para <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>cobro <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>s<span class=\"_ _1\"></span>aldos <span class=\"_ _6\"></span>vencidos <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>su <span class=\"_ _6\"> </span>fav<span class=\"_ _1\"></span>or <span class=\"_ _6\"></span>e <span class=\"_ _6\"> </span>impagados <span class=\"_ _6\"> </span>de clientes.<span class=\"_ _2a\"> </span> El Grupo, al<span class=\"_ _1\"></span> 31 <span class=\"_ _1\"></span>de diciembre de 20<span class=\"_ _1\"></span>25, tiene <span class=\"_ _1\"></span>registradas provisio<span class=\"_ _1\"></span>nes <span class=\"ls11\">por</span> este concepto <span class=\"_ _1\"></span>en el balance <span class=\"_ _1\"></span>de situaci\u00f3n consolidado adjunto p<span class=\"_ _b\"></span>or importe <span class=\"ls11\">de <span class=\"_ _b\"></span>30<span class=\"ls0\"> miles <span class=\"_ _b\"></span>de euros <span class=\"ffa\">en <span class=\"_ _b\"></span>el ep\u00edgrafe \u201c<span class=\"ff3\">Pr<span class=\"_ _0\"></span>ovisiones no <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>orrientes<span class=\"ffa ls14\">\u201d </span><span class=\"ls11\">37</span> <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>euros </span></span></span></span>al <span class=\"_ _a\"></span><span class=\"ls0\">31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2024). <span class=\"_ _7\"></span>A <span class=\"_ _7\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>2025, <span class=\"_ _7\"></span>no <span class=\"_ _a\"></span>existe <span class=\"_ _7\"></span>provisi\u00f3n <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _a\"></span>este <span class=\"_ _7\"></span>concepto <span class=\"_ _6\"></span>en <span class=\"_ _a\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>ep\u00edgrafe </span>\u201cProvisiones corrientes\u201d (<span class=\"ff3\">2 miles de euros al 31 de diciembre de 2024<span class=\"_ _1\"></span><span class=\"ls1b\">) </span>(Notas 3.l y 14)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-24": {
   "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 <span class=\"_ _1\"></span>no 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 2025 <span class=\"ls15\">y </span></span>20<span class=\"ls0\">24 ha sido el siguiente:<span class=\"_ _2a\"> </span></span>Miles de euros 202<span class=\"ls0\">5 </span>2024<span class=\"ls0\"> </span>Saldo ini<span class=\"_ _2a\"> </span>cial 912<span class=\"ls0\"> </span>1.208 Dotaciones<span class=\"ff1\"> </span>27<span class=\"ls0\">5<span class=\"ff1\"> </span></span>395<span class=\"ff1 ls0\"> </span>Traspasos<span class=\"ff1\"> </span>(<span class=\"ls11\">269</span>)<span class=\"ff1\"> </span>(666) Pagos (417) - Aplicaciones (8) - Reversiones <span class=\"ff1\"> </span>(<span class=\"ls11\">17)</span><span class=\"ff1\"> </span>(29)<span class=\"ff1\"> </span>Diferencias de conversi\u00f3n (1) 4 Saldo final<span class=\"ff3\"> </span>47<span class=\"ls0\">5<span class=\"ff3\"> </span></span>912<span class=\"ff3 ls0\"> </span>      <span class=\"ls0\">Que incluye<span class=\"ff1\"> </span></span>         <span class=\"ls0\">Provisi\u00f3n medioambiental <span class=\"ff1\"> </span></span>30<span class=\"ls0\"> </span>37<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n para costes de restituci\u00f3n<span class=\"ff1\"> </span></span>68<span class=\"ff1 ls0\"> </span>70<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n para retribuciones a largo plazo<span class=\"ff1\"> </span></span>27<span class=\"ls0\">5<span class=\"ff1\"> </span></span>686<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Otras provisiones no cor<span class=\"_ _b\"></span>ri<span class=\"_ _1\"></span>entes </span>10<span class=\"ls0\">2 </span>119<span class=\"_ _2a\"> </span><span class=\"ls0\"> </span>Medioambiental<span class=\"ls16\">. <span class=\"_ _7\"></span></span>Provisi\u00f3n <span class=\"_ _6\"></span>no <span class=\"_ _7\"></span>corrie<span class=\"_ _1\"></span>nte <span class=\"_ _7\"></span>constituida <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>ara <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>electr\u00f3nicos<span class=\"_ _1\"></span>, <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>se explica en la Nota 31.<span class=\"_ _2a\"> </span> Restituci\u00f3n<span class=\"ls13\">. <span class=\"_ _a\"></span></span>Incluye <span class=\"_ _1\"></span><span class=\"ls11\">68</span> <span class=\"_ _1\"></span>miles d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>(<span class=\"ls19\">70<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 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4) <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>costes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>res<span class=\"_ _1\"></span>tituci\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. Provisi\u00f3n para retribuciones a largo plazo. En julio de 2022, con el objetivo de incentivar la permanencia de personal clave de SIA Ve<span class=\"_ _1\"></span>ndon<span class=\"_ _1\"></span>, se constituy\u00f3 un incentivo <span class=\"_ _9\"> </span>a <span class=\"_ _6\"> </span>largo <span class=\"_ _9\"> </span>plazo <span class=\"_ _9\"> </span>\u201c20<span class=\"_ _0\"></span>22<span class=\"ff3\">-</span>2024\u201d <span class=\"_ _9\"> </span>para <span class=\"_ _6\"> </span>6<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>miembro<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>citada <span class=\"_ _6\"> </span>compa\u00f1\u00eda. <span class=\"_ _9\"> </span>La <span class=\"_ _9\"> </span>obtenci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>este <span class=\"_ _6\"> </span>incen<span class=\"_ _1\"></span>tivo extraordinario <span class=\"_ _8\"> </span>pagadero <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>fecha <span class=\"_ _d\"> </span>30 <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>abril <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>2025 <span class=\"_ _8\"> </span>esta<span class=\"_ _1\"></span><span class=\"ls19\">ba<span class=\"_ _1\"></span></span> <span class=\"_ _d\"> </span>supeditada <span class=\"_ _8\"> </span>al <span class=\"_ _d\"> </span>cumplimiento <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>determinados requisitos <span class=\"_ _0\"></span>cumulativos <span class=\"_ _b\"></span>incluyendo, entre <span class=\"_ _b\"></span>otros: (<span class=\"_ _b\"></span>i) el <span class=\"_ _b\"></span>cumplimiento de<span class=\"_ _b\"></span> un <span class=\"_ _0\"></span>objetivo <span class=\"_ _b\"></span>econ\u00f3mico pl<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>rianual <span class=\"_ _b\"></span>relacionado con las ventas <span class=\"_ _b\"></span>y el EBITDA de <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>icha compa\u00f1\u00eda <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>l 31 de <span class=\"_ _b\"></span>diciembre de los ejercicios <span class=\"_ _b\"></span>2022, 2023 y 2<span class=\"_ _1\"></span>024 y (ii) <span class=\"_ _b\"></span>que el personal mantuviera <span class=\"ls11\">de </span>fo<span class=\"_ _1\"></span>rma ininterrumpida su relaci\u00f3n laboral con SIA Vendon hasta la fecha <span class=\"_ _1\"></span>de 30 de abril de 2025. <span class=\"_ _9\"> </span>El <span class=\"_ _6\"></span>importe <span class=\"_ _6\"> </span>m\u00e1x<span class=\"_ _1\"></span>imo <span class=\"_ _6\"> </span>agregado <span class=\"_ _9\"> </span>a <span class=\"_ _6\"> </span>percibi<span class=\"_ _1\"></span>r <span class=\"_ _6\"> </span>por <span class=\"_ _9\"> </span>dicho <span class=\"_ _6\"></span>personal <span class=\"_ _9\"> </span>clave <span class=\"_ _6\"> </span>era<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>1.000 <span class=\"_ _6\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _6\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"> </span>euros <span class=\"_ _9\"> </span>para <span class=\"_ _6\"> </span>un cumplimiento del<span class=\"_ _0\"></span> ob<span class=\"_ _b\"></span>j<span class=\"_ _1\"></span>e<span class=\"ffa\">tivo de<span class=\"_ _0\"></span>l 1<span class=\"_ _b\"></span>0<span class=\"_ _1\"></span>0%. A<span class=\"_ _b\"></span> 31 <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>diciembre de <span class=\"_ _b\"></span>2024, el <span class=\"_ _b\"></span>ep\u00edgrafe \u201cPr<span class=\"_ _b\"></span>ovis<span class=\"_ _1\"></span>iones <span class=\"_ _b\"></span>a corto <span class=\"_ _b\"></span>plazo\u201d incl<span class=\"_ _1\"></span><span class=\"ff3\">u\u00eda <span class=\"ls19\">una </span></span></span>provisi\u00f3n <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>concepto <span class=\"_ _1\"></span>de 98<span class=\"_ _1\"></span>2 <span class=\"_ _1\"></span>miles de<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>uros (Not<span class=\"_ _1\"></span>a 17.4)<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5, se<span class=\"_ _1\"></span> h<span class=\"_ _1\"></span>an realizado <span class=\"_ _1\"></span>pagos <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>de 882<span class=\"ls0\"> <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros, <span class=\"_ _b\"></span>habi\u00e9ndose <span class=\"_ _c\"></span>revertido la <span class=\"_ _c\"></span>diferencia <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>abono <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cuenta <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>ganancias <span class=\"_ _b\"></span>consolidada<span class=\"_ _1\"></span>. </span>C<span class=\"ffa\">on <span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>objetivo <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>incentivar su <span class=\"_ _b\"></span>permanencia, <span class=\"_ _b\"></span>se constitu<span class=\"_ _0\"></span>y\u00f3 <span class=\"_ _b\"></span>un incentivo <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la<span class=\"_ _1\"></span>rgo <span class=\"_ _b\"></span>plazo <span class=\"_ _b\"></span>\u201c2<span class=\"_ _1\"></span>023<span class=\"_ _1\"></span><span class=\"ff3\">-</span>2025\u201d <span class=\"_ _b\"></span>para<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>directivos, </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>Deleg<span class=\"_ _1\"></span>ado<span class=\"ff1 ls13\">. <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=\"_ _f\"> </span>supeditada <span class=\"_ _f\"> </span>al <span class=\"_ _11\"> </span>cumplimiento <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>determinados <span class=\"_ _f\"> </span>req<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>isitos <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>umulativos <span class=\"_ _f\"> </span>incluyendo, <span class=\"_ _11\"> </span>entre <span class=\"_ _f\"> </span>otros: <span class=\"_ _f\"> </span>(i) <span class=\"_ _f\"> </span>el<span class=\"_ _b\"></span> cumplimiento <span class=\"_ _b\"></span>de un <span class=\"_ _b\"></span>objetivo <span class=\"_ _b\"></span>econ\u00f3mico <span class=\"_ _b\"></span>plurianual <span class=\"_ _0\"></span>relacionado <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>EBITDA <span class=\"_ _b\"></span>y la <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>uda f<span class=\"_ _b\"></span>inanciera neta<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>del Grupo<span class=\"_ _0\"></span> al 31 <span class=\"_ _b\"></span>de diciembre <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>ejercicios 20<span class=\"_ _0\"></span>23, 2024 <span class=\"_ _b\"></span>y 2025 <span class=\"_ _b\"></span>y (ii) <span class=\"_ _b\"></span>que los mi<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>mbros mantengan <span class=\"_ _b\"></span>de forma <span class=\"_ _b\"></span>in<span class=\"_ _1\"></span>interrumpida su <span class=\"_ _1\"></span>relaci\u00f3n <span class=\"_ _1\"></span>laboral de<span class=\"_ _1\"></span> direcci\u00f3n <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo hasta <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha 3<span class=\"_ _1\"></span>0 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>abril de <span class=\"_ _1\"></span>2026 <span class=\"_ _1\"></span>(\u00e9sta <span class=\"_ _1\"></span>incluida). <span class=\"_ _1\"></span>Si no <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>alcanza el <span class=\"_ _1\"></span>objetivo <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>tendr\u00e1n <span class=\"_ _1\"></span>derecho <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>percepci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>ning\u00fan <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>incentivo, <span class=\"_ _1\"></span>salvo <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>indicado <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>ntinuaci\u00f3n. Se <span class=\"_ _7\"></span>prev\u00e9n <span class=\"_ _7\"></span>reglas <span class=\"_ _7\"></span>adicionales <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>situaciones <span class=\"_ _7\"></span>especiales<span class=\"_ _1\"></span>. <span class=\"_ _7\"></span>Paral<span class=\"_ _1\"></span>elamente, <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span><span class=\"ls19\">ha<span class=\"_ _1\"></span></span> <span class=\"_ _7\"></span>reconocido <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>miembros <span class=\"_ _7\"></span>el derecho a percibir a<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>ticipadamente y <span class=\"_ _b\"></span>co<span class=\"_ _1\"></span>n car\u00e1cter <span class=\"_ _b\"></span>de no reintegrable parte del <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>itado incentivo, s<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>empre y <span class=\"_ _0\"></span>cuando se <span class=\"_ _1\"></span>den <span class=\"_ _1\"></span>determinados <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>quisitos cu<span class=\"_ _1\"></span>mulativos, i<span class=\"_ _1\"></span>ncluyendo: (i<span class=\"_ _1\"></span>) el <span class=\"_ _1\"></span>cumplimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>objetivo <span class=\"_ _1\"></span>econ\u00f3mico p<span class=\"_ _1\"></span>lurianual relacionado con el EBITDA y<span class=\"_ _1\"></span> la deuda financiera neta del Grupo al 31<span class=\"_ _1\"></span> de diciembre de los ejercicios 2023 y 2024 y (ii) que <span class=\"_ _1\"></span>los miembros mantengan de forma ininterrump<span class=\"_ _1\"></span>ida su <span class=\"_ _1\"></span>relaci\u00f3n laboral de direcci\u00f3n con el Grupo hasta la fecha <span class=\"_ _1\"></span>de 30<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>abril <span class=\"_ _1\"></span>de 202<span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>(\u00e9sta incluida). <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>su ca<span class=\"_ _1\"></span>so, el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>agregado m\u00e1ximo <span class=\"_ _1\"></span>de an<span class=\"_ _1\"></span>ticipo a <span class=\"_ _1\"></span>percibir <span class=\"_ _1\"></span>ser\u00e1 de <span class=\"_ _a\"></span>417 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros. <span class=\"_ _a\"></span>A <span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span><span class=\"ffa\">de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>2024, <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cProvisiones <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>largo <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>lazo\u201d <span class=\"_ _a\"></span>inclu</span><span class=\"ls13\">\u00eda<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>una <span class=\"_ _a\"></span>provisi\u00f3n por <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>incentivo <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>largo <span class=\"_ _7\"></span>plazo <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>686 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros. <span class=\"_ _7\"></span>Durante <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _6\"></span>2025, <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>realizado <span class=\"_ _7\"></span>pagos <span class=\"_ _7\"></span>por importe <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>4<span class=\"_ _0\"></span>17 <span class=\"_ _9\"> </span>miles <span class=\"_ _6\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>e<span class=\"_ _0\"></span>uros. <span class=\"_ _9\"> </span><span class=\"ffa\">A <span class=\"_ _9\"> </span>31 <span class=\"_ _9\"> </span>d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>diciembre <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>2025, <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>\u201cProvisiones <span class=\"_ _9\"> </span>corrientes\u201d <span class=\"_ _6\"> </span>incluye <span class=\"_ _9\"> </span>una </span>provisi\u00f3n por este incentivo de <span class=\"ls11\">747</span> miles de euros. 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 de i<span class=\"_ _1\"></span>ncentivo de retenci\u00f3n, pagadero en f<span class=\"_ _1\"></span>unci\u00f3n de determinados eventos fu<span class=\"_ _1\"></span>turos. <span class=\"_ _1\"></span>A 3<span class=\"_ _1\"></span>1 de diciembre de 2025, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>p\u00edgrafe <span class=\"_ _1\"></span>\u201cProvisiones <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>orrientes\u201d <span class=\"_ _1\"></span>incluye <span class=\"_ _1\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>provisi\u00f3n <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ste <span class=\"_ _1\"></span>incentivo <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>largo <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>de <span class=\"_ _6\"></span><span class=\"ff3\">275 <span class=\"_ _1\"></span>miles </span>de euros. Al cierre del ejercicio 2024, no se registr\u00f3 importe alguno por este <span class=\"_ _0\"></span>concepto.<span class=\"_ _1\"></span> Otras <span class=\"_ _f\"> </span>provisiones <span class=\"_ _11\"> </span>n<span class=\"_ _1\"></span>o <span class=\"_ _f\"> </span>corrien<span class=\"_ _b\"></span>te<span class=\"_ _1\"></span>s <span class=\"_ _f\"> </span>incluyen <span class=\"_ _f\"> </span>otras <span class=\"_ _f\"> </span>constituidas <span class=\"_ _f\"> </span>por <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span><span class=\"ls12\">l <span class=\"_ _f\"> </span></span>Subgrupo <span class=\"_ _11\"> </span>Primion <span class=\"_ _f\"> </span>correspondientes <span class=\"_ _f\"> </span>al cumplimiento de <span class=\"_ _0\"></span>determinada<span class=\"ls15\">s </span>disposiciones legales<span class=\"_ _0\"></span> en d<span class=\"_ _b\"></span>is<span class=\"_ _1\"></span>tintos <span class=\"_ _0\"></span>pa\u00edses o <span class=\"_ _0\"></span>compromisos contractuales <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>dquiridos.<span class=\"_ _2a\"> </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 2025 y 2024 ha sido el siguiente: Miles de euros 202<span class=\"ls0\">5 </span>2024<span class=\"ls0\"> </span>Saldo inicial 3.718 2.943 Dotaciones<span class=\"ff1\"> </span>2.144 2.455<span class=\"ff1\"> </span>Aplicaciones (2.312) (2.064) Traspasos<span class=\"ff1\"> </span>269<span class=\"ff1 ls0\"> </span>666<span class=\"ls0\"> </span>Reversiones <span class=\"ff1\"> </span>(<span class=\"ls11\">719)</span><span class=\"ff1\"> </span>(327)<span class=\"ff1\"> </span>Diferencias de conversi\u00f3n (42) 45<span class=\"ls0\"> </span>Saldo final<span class=\"ff3\"> </span>3.058<span class=\"ff3\"> </span>3.718<span class=\"ff3\"> </span>      <span class=\"ls0\">Que incluye<span class=\"ff1\"> </span></span>         <span class=\"ls0\">Provisiones para operaciones de tr\u00e1fico<span class=\"ff1\"> </span></span>1.647 1.978<span class=\"ff1\"> </span>         <span class=\"ls0\">Provisiones para contratos onero<span class=\"_ _0\"></span>sos </span>62<span class=\"ls0\"> </span>184<span class=\"ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n medioambiental  </span>- 2          <span class=\"ls0\">Provisi\u00f3n para reestructuraci\u00f3n  </span>- 50<span class=\"ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n para jubilaciones <span class=\"ff1\"> </span></span>417<span class=\"ls0\"> </span>326<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Provisiones para litigios<span class=\"ff1\"> </span></span>185<span class=\"ls0\"> </span>196<span class=\"ff1 ls0\"> </span>         <span class=\"ls0\">Provisi\u00f3n para retribuciones a corto plazo </span>747<span class=\"ls0\"> </span>982<span class=\"ls0\"> </span>Otras operaciones de tr\u00e1fico. Estas garant\u00edas ofr<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>cidas a lo<span class=\"_ _0\"></span>s clientes se enmarcan dentro<span class=\"_ _0\"></span> de la normativa v<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>gente 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=\"_ _b\"></span>p<span class=\"_ _1\"></span>rovisi\u00f3n d<span class=\"_ _0\"></span>e costo). <span class=\"_ _b\"></span>En algunos ca<span class=\"_ _0\"></span>sos, existen <span class=\"_ _b\"></span>garant\u00edas adicionales <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> la<span class=\"_ _b\"></span> dicha normativa y <span class=\"_ _b\"></span>se registran 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=\"_ _d\"> </span>Nota <span class=\"_ _9\"> </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\">5 </span>202<span class=\"ls0\">4 </span>Garant\u00edas ordinarias 734<span class=\"ls0\"> </span>800<span class=\"ls0\"> </span>Rappel 633<span class=\"ls0\"> </span>877<span class=\"ls0\"> </span>Otros 280<span class=\"ls0\"> </span>301<span class=\"ls0\"> </span>Total 1.647 1.978 Contratos onerosos. <span class=\"_ _0\"></span>Contiene <span class=\"_ _b\"></span>fundamentalmente las <span class=\"_ _b\"></span>p\u00e9<span class=\"_ _1\"></span>rdidas remanentes <span class=\"_ _b\"></span>previstas en <span class=\"_ _b\"></span>contrato<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>de con<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>trucci\u00f3n en el Subgrupo Primion (Nota 12<span class=\"ls14\">).</span> Medioambiental. <span class=\"_ _0\"></span>Provisi\u00f3n <span class=\"_ _b\"></span>corriente <span class=\"_ _0\"></span>constituida <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>siduos <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>aparatos <span class=\"_ _b\"></span>el\u00e9ctricos <span class=\"_ _b\"></span>y electr\u00f3nicos, <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>explic<span class=\"_ _1\"></span>a en la Nota 31. Reestructuraci\u00f3n<span class=\"ls16\">. <span class=\"_ _b\"></span><span class=\"ls0\">Incluye <span class=\"_ _b\"></span>provisiones <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>indemnizaciones <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>despido <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>diferentes <span class=\"_ _b\"></span>entidades <span class=\"_ _b\"></span>consolidadas.<span class=\"_ _b\"></span> <span class=\"_ _a\"></span> </span></span>Jubilaciones<span class=\"ls16\">. <span class=\"_ _9\"> </span></span>Provisi\u00f3n <span class=\"_ _9\"> </span>constituida <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>cobertura <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>co<span class=\"_ _1\"></span>mpromisos <span class=\"_ _9\"> </span><span class=\"ls11\">en <span class=\"_ _9\"> </span></span>Azkoyen <span class=\"_ _9\"> </span>Vending <span class=\"_ _9\"> </span>&amp; <span class=\"_ _9\"> </span>Payment <span class=\"_ _9\"> </span>Solutions, S.L.U. (Nota 1) por jubilaciones parciales. Litigios.  El <span class=\"_ _7\"></span>saldo <span class=\"_ _a\"></span>corriente <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>2025<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>incluye <span class=\"_ _7\"></span>una <span class=\"_ _a\"></span>provisi\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>referencia <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>rocedimiento <span class=\"_ _a\"></span>judicial <span class=\"_ _6\"> </span>con diligencias <span class=\"_ _6\"> </span>p<span class=\"_ _1\"></span>revias <span class=\"_ _6\"></span>n\u00ba <span class=\"_ _6\"> </span>3532/2007<span class=\"_ _1\"></span>-K, <span class=\"_ _9\"> </span>tram<span class=\"_ _0\"></span>itado <span class=\"_ _6\"> </span>ante <span class=\"_ _9\"> </span>el <span class=\"_ _6\"></span>Juzgado <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>Instrucci\u00f3n <span class=\"_ _6\"></span>n\u00ba <span class=\"_ _6\"> </span>21 <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>Ba<span class=\"_ _1\"></span>rcelona, <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>cual <span class=\"_ _9\"> </span>fue incoado a <span class=\"_ _0\"></span>resultas de<span class=\"_ _0\"></span> la q<span class=\"_ _b\"></span>uere<span class=\"_ _1\"></span>lla <span class=\"_ _0\"></span>interpuesta por <span class=\"_ _b\"></span>el Ministerio <span class=\"_ _b\"></span>Fi<span class=\"_ _1\"></span>scal contra <span class=\"_ _b\"></span>11 exdirectivos d<span class=\"_ _b\"></span>e Mutua Universal po<span class=\"_ _b\"></span>r un fraude multimillonario contra la Seguridad Social (<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>cusados, entre otros, de detraer fon<span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>os de car\u00e1cter p\u00fablico<span class=\"_ _b\"></span> que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>aplicaron <span class=\"_ _c\"></span>a <span class=\"_ _b\"></span>conce<span class=\"_ _1\"></span>der <span class=\"_ _b\"></span>beneficios <span class=\"_ _c\"></span>a <span class=\"_ _b\"></span>m\u00e1s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2.280 <span class=\"_ _b\"></span>empresas <span class=\"_ _c\"></span>entre<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>1998 <span class=\"_ _c\"></span>y <span class=\"_ _b\"></span>2007). <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>junio <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>016 <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>So<span class=\"_ _1\"></span>ciedad dominante <span class=\"_ _1\"></span>ju<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>resto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>compa\u00f1\u00edas <span class=\"_ _a\"></span>presuntamente <span class=\"_ _1\"></span>beneficiadas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>hechos <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nvestigados, <span class=\"_ _1\"></span>fue <span class=\"_ _1\"></span>llamada <span class=\"_ _a\"></span>al procedimiento en <span class=\"_ _b\"></span>ca<span class=\"_ _1\"></span>lidad d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> part\u00edcipe <span class=\"_ _b\"></span>a t\u00edtulo lucrativo, <span class=\"_ _b\"></span>por haberse benefic<span class=\"_ _0\"></span>iado presuntamente <span class=\"_ _0\"></span>de un <span class=\"_ _b\"></span>total de 373<span class=\"_ _b\"></span> miles de <span class=\"_ _c\"></span>eu<span class=\"_ _1\"></span>ros. <span class=\"_ _b\"></span>La S<span class=\"_ _0\"></span>ociedad d<span class=\"_ _0\"></span>ominante, <span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _b\"></span>vez per<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>onada <span class=\"_ _b\"></span>mediante design<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>abogado <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>procurador, present\u00f3<span class=\"_ _b\"></span> escrito de <span class=\"_ _1\"></span>defensa el 13<span class=\"_ _1\"></span> de abril de<span class=\"_ _1\"></span> 2017. El 31 <span class=\"_ _1\"></span>de enero <span class=\"_ _1\"></span>de 2022, se di<span class=\"_ _1\"></span>ct\u00f3 resoluci\u00f3n por <span class=\"_ _1\"></span>la que se <span class=\"_ _1\"></span>requer\u00eda a la Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _7\"></span>avalar <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _a\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>reclama <span class=\"_ _a\"></span>en <span class=\"_ _6\"> </span>el <span class=\"_ _7\"></span>procedimiento; <span class=\"_ _7\"></span>requerimiento <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>fue<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>evacuado mediante escrito <span class=\"_ _1\"></span>de 22 de<span class=\"_ _1\"></span> febrero de 20<span class=\"_ _1\"></span>22, aportando aval banc<span class=\"_ _1\"></span>ario en garant\u00eda de<span class=\"_ _1\"></span> la referida cantidad. <span class=\"_ _1\"></span>El 26 de mayo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2022, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Juzgado <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>In<span class=\"_ _1\"></span>strucci\u00f3n <span class=\"_ _a\"></span>21 <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Barcelona <span class=\"_ _1\"></span>orden\u00f3 <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>remisi\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>procedimiento <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Audiencia Provincial <span class=\"_ _d\"> </span>de  Barcelona <span class=\"_ _8\"> </span>para  su <span class=\"_ _d\"> </span>enjuiciamiento,  dando <span class=\"_ _8\"> </span>as\u00ed  por <span class=\"_ _d\"> </span>finalizada <span class=\"_ _d\"> </span>la  fa<span class=\"_ _0\"></span>se  int<span class=\"_ _0\"></span>ermedia <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>mismo.  El<span class=\"_ _b\"></span> procedimiento <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>turn\u00f3 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>Secci\u00f3n Nov<span class=\"_ _1\"></span>ena de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Audiencia <span class=\"_ _1\"></span>Provincial <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>Diligencia <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Ordenaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>14 <span class=\"_ _a\"></span>de julio de 2022 se in<span class=\"_ _0\"></span>co\u00f3 el Rollo de Procedimiento Abreviado 8<span class=\"_ _b\"></span>5<span class=\"_ _1\"></span>/2022. Finalmente, en fecha <span class=\"_ _b\"></span>1<span class=\"_ _1\"></span>5 de julio de 2024, <span class=\"_ _b\"></span>se dict\u00f3 <span class=\"_ _7\"></span>Auto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>admisi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>pruebas, <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>medio <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>cual <span class=\"_ _7\"></span>tambi\u00e9n <span class=\"_ _7\"></span>se <span class=\"_ _6\"></span>requiri\u00f3 <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>Letrado <span class=\"_ _a\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _7\"></span>Administraci\u00f3n <span class=\"_ _7\"></span>de Justicia para que fijara una fec<span class=\"_ _b\"></span>h<span class=\"_ _1\"></span>a para el inicio de las sesiones del Juicio Oral; se\u00f1alamiento que seguir\u00eda todav\u00eda<span class=\"_ _0\"></span> pendiente <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>hoy. <span class=\"_ _7\"></span>Al <span class=\"_ _7\"></span>cierre <span class=\"_ _7\"></span>del <span class=\"_ _a\"></span>ejercicio <span class=\"_ _7\"></span>2025 <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>2024 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>rovisionado <span class=\"_ _7\"></span>asciende <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>185 <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de euros. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-26": {
   "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=\"_ _b\"></span>resoluci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>contrato <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>compraventa <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>reclamaci\u00f3n <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>canti<span class=\"_ _1\"></span>dad <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>nte <span class=\"_ _b\"></span>el <span class=\"_ _c\"></span>J<span class=\"_ _1\"></span>uzgado<span class=\"_ _0\"></span> 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=\"_ _b\"></span>l<span class=\"_ _1\"></span>ucro <span class=\"_ _b\"></span>ce<span class=\"_ _1\"></span>sante). La <span class=\"_ _b\"></span>Sociedad dominant<span class=\"_ _0\"></span>e rechaz\u00f3 <span class=\"_ _b\"></span>las cuest<span class=\"_ _0\"></span>iones t<span class=\"_ _0\"></span>anto <span class=\"_ _b\"></span>f\u00e1c<span class=\"_ _1\"></span>ticas <span class=\"_ _b\"></span>como 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=\"_ _b\"></span>z<span class=\"_ _1\"></span>koyen, <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>competencia <span class=\"_ _9\"> </span>del 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=\"_ _b\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>resoluci\u00f3n d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la mism<span class=\"_ _0\"></span>a. <span class=\"_ _b\"></span>Po<span class=\"_ _1\"></span>steriormente, <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>Juzgado, <span class=\"_ _b\"></span>mediante Auto <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>fecha <span class=\"_ _b\"></span>1 de <span class=\"_ _c\"></span>octu<span class=\"_ _1\"></span>bre <span class=\"_ _b\"></span>de 20<span class=\"_ _0\"></span>20 <span class=\"_ _1\"></span>estim\u00f3 la declinatoria presen<span class=\"_ _1\"></span>tada por la Sociedad<span class=\"_ _1\"></span> dominante, <span class=\"_ _1\"></span>siendo 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=\"_ _b\"></span> de primera i<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>stancia) mediante <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>uto n\u00ba <span class=\"_ _b\"></span>63/2021 de fecha <span class=\"_ _b\"></span>26 de marzo de<span class=\"_ _b\"></span> 2021 y <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>olviendo <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>l Juzgado <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e Pri<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>era 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=\"_ _b\"></span> Instancia <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>Aoiz estim\u00f3 <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>declinatoria <span class=\"_ _b\"></span>de manera <span class=\"_ _c\"></span>m<span class=\"_ _1\"></span>\u00e1s <span class=\"_ _b\"></span>motivada, mediante Auto <span class=\"_ _b\"></span>n\u00ba <span class=\"_ _b\"></span>195<span class=\"_ _1\"></span>/2021 <span class=\"_ _b\"></span>de fec<span class=\"_ _0\"></span>ha <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>2 <span class=\"_ _b\"></span>de juni<span class=\"_ _b\"></span>o 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=\"_ _a\"></span>de <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 <span class=\"_ _1\"></span>haberse convocado Audiencia Previ<span class=\"_ _1\"></span>a 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>la misma volvi\u00e9ndose a citar a<span class=\"_ _0\"></span> las par<span class=\"_ _0\"></span>tes, mediante Diligencia <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> Ordenaci\u00f3n de <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>isma fecha,<span class=\"_ _b\"></span> para la <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>elebraci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e la <span class=\"_ _b\"></span>audiencia previa el <span class=\"_ _b\"></span>12 de marzo<span class=\"_ _0\"></span> de <span class=\"_ _b\"></span>2025<span class=\"_ _a\"></span>. C<span class=\"_ _0\"></span>elebrada la <span class=\"_ _b\"></span>misma se se\u00f1al\u00f3 <span class=\"_ _0\"></span>juicio para <span class=\"_ _b\"></span>el 18 de <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>oviembre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2025<span class=\"_ _1\"></span>. <span class=\"_ _b\"></span>Con fe<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ha <span class=\"_ _b\"></span>6 de <span class=\"_ _b\"></span>febrero <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>026, <span class=\"_ _b\"></span>el Tr<span class=\"_ _b\"></span>ib<span class=\"_ _1\"></span>unal <span class=\"_ _b\"></span>ha de<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>idido <span class=\"_ _b\"></span>desestimar <span class=\"_ _0\"></span>total<span class=\"_ _2a\"> </span>mente <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>emanda interpuesta contra la So<span class=\"_ _1\"></span>ciedad dominante y absolverla de las pretensiones formuladas <span class=\"_ _1\"></span>en su contra, con expresa condena <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>costas <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _c\"></span>emp<span class=\"_ _1\"></span>resa <span class=\"_ _c\"></span>tercera<span class=\"_ _1\"></span>. <span class=\"_ _b\"></span>La <span class=\"_ _c\"></span>sentencia <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>recurrible <span class=\"_ _c\"></span>ante <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Audiencia <span class=\"_ _c\"></span>Provincial <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Navar<span class=\"_ _1\"></span>ra <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>urante los 20 d\u00edas h\u00e1biles siguientes a contar desde el d\u00eda siguiente a la notificaci\u00f3n de la misma. 58<span class=\"ls0\"> </span>En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _c\"></span>2017, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>superaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _c\"></span>95% <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>participaci\u00f3n <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>sociedad <span class=\"_ _b\"></span>dependiente <span class=\"_ _c\"></span>Primion <span class=\"_ _b\"></span>Technology <span class=\"_ _b\"></span>GmbH -sociedad <span class=\"_ _8\"> </span>c<span class=\"_ _1\"></span>abecera <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Subgrupo <span class=\"_ _8\"> </span>Primion  - <span class=\"_ _d\"> </span>permiti\u00f3 <span class=\"_ _8\"> </span>el  ejercicio <span class=\"_ _8\"> </span>de  u<span class=\"_ _b\"></span>n  derecho <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>adquisici\u00f3n <span class=\"_ _d\"> </span>forzosa <span class=\"_ _8\"> </span>del porcentaje <span class=\"_ _1\"></span>restante o <span class=\"_ _1\"></span>\u201cSqueeze<span class=\"ff3\">-<span class=\"_ _1\"></span></span>out\u201d, a <span class=\"_ _1\"></span>c<span class=\"ff3\">ambio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>justa compensaci\u00f3n <span class=\"_ _1\"></span>de e<span class=\"_ _1\"></span>fectivo determinada <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>base en </span>informes espec\u00edficos (uno inter<span class=\"_ _0\"></span>no y otro externo, design<span class=\"_ _0\"></span>ado por un juzgado). La <span class=\"_ _b\"></span>J<span class=\"_ _1\"></span>unta General celebra<span class=\"_ _0\"></span>da el 17 de<span class=\"_ _b\"></span> febrero <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2017 <span class=\"_ _b\"></span>aprob\u00f3 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>transferencia <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>cciones <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>propiedad <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>minoritarios <span class=\"_ _b\"></span>(237.247 <span class=\"_ _b\"></span>t\u00edtulos) <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>cambio de una justa compensaci\u00f3n en efectivo por un total<span class=\"_ _0\"></span> de 2.624 miles de euros (11,06 euros p<span class=\"_ _b\"></span>or t<span class=\"_ _1\"></span>\u00edtulo). A comienzos<span class=\"_ _b\"></span> de abril de 2017, el proceso qued\u00f3 f<span class=\"_ _1\"></span>ormalmente registrado y publicado por el Organismo competente y s<span class=\"_ _1\"></span>e rea<span class=\"_ _1\"></span>liz\u00f3 la <span class=\"_ _6\"></span>transferencia <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>pago <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>los <span class=\"_ _6\"></span>t\u00edtulos. <span class=\"_ _6\"> </span>Tras <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>anterior, <span class=\"_ _7\"></span>Az<span class=\"_ _1\"></span>koyen, <span class=\"_ _7\"></span>S.A. <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>convirti\u00f3 <span class=\"_ _6\"> </span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>ac<span class=\"_ _1\"></span>cionista <span class=\"_ _6\"></span>\u00fanico <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>la sociedad <span class=\"_ _10\"> </span>alemana. <span class=\"_ _e\"> </span>Posteriormente, <span class=\"_ _e\"> </span>5<span class=\"_ _1\"></span>1 <span class=\"_ _10\"> </span>a<span class=\"_ _b\"></span>nte<span class=\"_ _1\"></span>riores <span class=\"_ _e\"> </span>accionistas <span class=\"_ _10\"> </span>minoritarios <span class=\"_ _10\"> </span>s<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>licitaron <span class=\"_ _e\"> </span>una <span class=\"_ _10\"> </span>revisi\u00f3n <span class=\"_ _10\"> </span>d<span class=\"_ _b\"></span>e <span class=\"_ _10\"> </span>la razonabilidad <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>justa <span class=\"_ _7\"></span>co<span class=\"_ _1\"></span>mpensaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>anteriormente <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>encionada <span class=\"_ _a\"></span>(11,06 <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>t\u00edtulo), <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>ara <span class=\"_ _a\"></span>la totalidad <span class=\"_ _b\"></span>de los <span class=\"_ _b\"></span>t\u00edtulos <span class=\"_ _b\"></span>adqui<span class=\"_ _1\"></span>ridos, <span class=\"_ _b\"></span>ante <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Tribunal Regi<span class=\"_ _0\"></span>onal <span class=\"_ _b\"></span>de Stuttgart. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>demanda fue <span class=\"_ _b\"></span>contestada <span class=\"_ _b\"></span>por Az<span class=\"_ _0\"></span>koyen, S.A. <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>mayo <span class=\"_ _d\"> </span>de <span class=\"_ _8\"> </span>2018. <span class=\"_ _8\"> </span>La <span class=\"_ _8\"> </span>mayor\u00eda <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"> </span>objeciones <span class=\"_ _8\"> </span>han <span class=\"_ _8\"> </span>sid<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>denegadas <span class=\"_ _8\"> </span>por <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>citado <span class=\"_ _8\"> </span>Tribunal <span class=\"_ _8\"> </span>en <span class=\"_ _d\"> </span>otros procedimientos. <span class=\"_ _b\"></span>Con fecha <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>mayo de <span class=\"_ _b\"></span>2022 se c<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>lebr\u00f3 <span class=\"_ _b\"></span>Juic<span class=\"_ _1\"></span>io <span class=\"_ _b\"></span>Oral. En <span class=\"_ _b\"></span>septiembre <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>2022, el <span class=\"_ _b\"></span>Tribunal decidi\u00f3 en <span class=\"_ _a\"></span>primera <span class=\"_ _7\"></span>estancia <span class=\"_ _a\"></span>desestimar <span class=\"_ _a\"></span>todas <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>demandas <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>ndicando <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>ompensaci\u00f3n <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>justa, <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>in <span class=\"_ _a\"></span>embargo, <span class=\"_ _a\"></span>17 demandantes <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>declararon en <span class=\"_ _1\"></span>contra <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la decisi\u00f3n. <span class=\"_ _1\"></span>Con <span class=\"_ _1\"></span>fecha 2<span class=\"_ _1\"></span>9 de <span class=\"_ _1\"></span>septiembre <span class=\"_ _1\"></span>de 2025 <span class=\"_ _1\"></span>el Tribunal <span class=\"_ _1\"></span>Superior Regional <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Stuttgart <span class=\"_ _1\"></span>ha <span class=\"_ _a\"></span>fallado <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>favor <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>Azkoyen <span class=\"_ _a\"></span>S.A., <span class=\"_ _a\"></span>declarando <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>la <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ndemnizaci\u00f3n <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>efectivo <span class=\"_ _1\"></span>ofrecida era justa y ha desestimado tod<span class=\"_ _0\"></span>as las reclamaciones y objeciones de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os demandantes contra la deci<span class=\"_ _0\"></span>si\u00f3n de dicho Tribunal en pr<span class=\"_ _0\"></span>imera instancia. <span class=\"_ _b\"></span>La sentencia es firme <span class=\"_ _b\"></span>y vinculante, ya que el tribunal <span class=\"_ _0\"></span>no ha <span class=\"_ _b\"></span>admitido la revisi\u00f3n fina<span class=\"_ _b\"></span>l ante<span class=\"_ _2a\"> </span>el Tribunal Supremo Federal de Alemania En <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>arzo <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>2025, <span class=\"_ _6\"></span>Azkoyen, <span class=\"_ _7\"></span>S.A. <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>un <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>onsejero <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"></span>compa\u00f1\u00eda <span class=\"_ _6\"></span>recibieron <span class=\"_ _7\"></span>notificaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>procedimiento<span class=\"_ _b\"></span> judicial <span class=\"_ _1\"></span>iniciado <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>medio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>querella <span class=\"_ _1\"></span>interpuesta <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>empresa <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rcera. En<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>referida <span class=\"_ _1\"></span>querella <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>plantea <span class=\"_ _1\"></span>la posible <span class=\"_ _9\"> </span>comisi\u00f3n<span class=\"_ _b\"></span> <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>dos <span class=\"_ _6\"></span>delitos: <span class=\"_ _9\"> </span>delito <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>estafa <span class=\"_ _9\"> </span>(<span class=\"_ _0\"></span>art\u00edculo <span class=\"_ _6\"> </span>248 <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>C\u00f3d<span class=\"_ _0\"></span>igo <span class=\"_ _9\"> </span>Penal)<span class=\"_ _b\"></span> <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>delito <span class=\"_ _6\"> </span>contra <span class=\"_ _9\"> </span>la <span class=\"_ _6\"></span>propiedad industrial (art\u00edculo 273.1 del C\u00f3digo Penal). En ambos ca<span class=\"_ _0\"></span>sos la supuesta comisi\u00f3n de lo<span class=\"_ _0\"></span>s delitos est\u00e1 relacionada con un <span class=\"_ _b\"></span>contrato de c<span class=\"_ _0\"></span>olaboraci\u00f3n tecnol\u00f3gica <span class=\"_ _b\"></span>suscrito por <span class=\"_ _0\"></span>la S<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>cied<span class=\"_ _1\"></span><span class=\"ls11\">ad </span>dominant<span class=\"_ _0\"></span>e y <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>icha e<span class=\"_ _b\"></span>mpres<span class=\"_ _1\"></span>a t<span class=\"_ _b\"></span>erc<span class=\"_ _1\"></span>era <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> finales<span class=\"_ _b\"></span> del a\u00f1o 2010. Dicho contra<span class=\"_ _0\"></span>to se desenvolvi\u00f3 con n<span class=\"_ _0\"></span>ormalidad hasta 2023. A<span class=\"_ _b\"></span>si<span class=\"_ _1\"></span>mismo, en el <span class=\"_ _0\"></span>procedimiento penal se aport\u00f3 <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>informe <span class=\"_ _a\"></span>pericial, <span class=\"_ _1\"></span>elaborado e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>julio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2025, <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>concl<span class=\"_ _1\"></span>uye <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>manera <span class=\"_ _1\"></span>clara <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>no <span class=\"_ _a\"></span>existe <span class=\"_ _1\"></span>infracci\u00f3n <span class=\"_ _1\"></span>ni<span class=\"_ _a\"></span> de <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>reivindicaci\u00f3n <span class=\"_ _a\"></span>principal <span class=\"_ _a\"></span>(\u00fanica <span class=\"_ _a\"></span>re<span class=\"_ _1\"></span>levante) <span class=\"_ _a\"></span>ni <span class=\"_ _a\"></span>incluso <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _a\"></span>reivindicaciones <span class=\"_ _a\"></span>accesorias, <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>patente <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>la empresa tercera. Por <span class=\"_ _b\"></span>lo tanto, de acuerdo a <span class=\"_ _b\"></span>nuestros asesores legales resu<span class=\"_ _0\"></span>lta muy dif\u00edci<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span> sostener en <span class=\"_ _b\"></span>este caso la<span class=\"_ _0\"></span> comisi\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ning\u00fan <span class=\"_ _a\"></span>delito <span class=\"_ _a\"></span>contra <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>propiedad <span class=\"_ _a\"></span>industrial. <span class=\"_ _a\"></span>De <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>cuerdo <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _a\"></span>todo <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>o <span class=\"_ _a\"></span>expuesto, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>d\u00eda <span class=\"_ _a\"></span>15 <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>j<span class=\"_ _1\"></span>ulio <span class=\"_ _a\"></span>de<span class=\"_ _b\"></span> 2025 <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>solicit\u00f3 <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>sob<span class=\"_ _1\"></span>reseimiento <span class=\"_ _1\"></span>libre <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>archivo <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>diligencias <span class=\"_ _a\"></span>previas.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Mediante <span class=\"_ _1\"></span>Auto <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>23 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>septiembre de 2025, el <span class=\"_ _1\"></span>Juzgado acord\u00f3 el su<span class=\"_ _1\"></span>bsanamiento <span class=\"_ _1\"></span>del procedimiento sobre el <span class=\"_ _1\"></span>que interpusieron recurso de re<span class=\"_ _1\"></span>forma y subsidiario de apelaci\u00f3n. Con fecha <span class=\"_ _1\"></span>10 de febrero de 2026, la <span class=\"_ _1\"></span>empresa tercera ha presentado escrito retirando la querella interpuesta. El escrito se encuentra todav\u00eda sin resolver por el j<span class=\"_ _1\"></span>uzgado. A la <span class=\"_ _1\"></span>fecha de<span class=\"_ _1\"></span> formulaci\u00f3n de <span class=\"_ _1\"></span>las cuentas <span class=\"_ _1\"></span>anuales, como c<span class=\"_ _1\"></span>onsecuencia de l<span class=\"_ _1\"></span>a resoluci\u00f3n de<span class=\"_ _1\"></span> estos procedimientos, consideramos <span class=\"_ _1\"></span>remota <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>posibilidad <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>desenlace <span class=\"_ _1\"></span>adverso<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(mi<span class=\"_ _1\"></span>sma <span class=\"_ _1\"></span>valoraci\u00f3n <span class=\"_ _1\"></span>realizada <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de 2024<span class=\"ls14\">).<span class=\"ls0\"> </span></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>5, <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _a\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>no <span class=\"_ _a\"></span>ten\u00eda <span class=\"_ _a\"></span>otros <span class=\"_ _a\"></span>li<span class=\"_ _1\"></span>tigios <span class=\"_ _a\"></span>dignos <span class=\"_ _a\"></span>de menci\u00f3n <span class=\"_ _b\"></span>y n<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>habido otr<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>pagos <span class=\"_ _b\"></span>derivados <span class=\"_ _b\"></span>de litig<span class=\"_ _0\"></span>ios <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>im<span class=\"_ _1\"></span>porte <span class=\"_ _b\"></span>significativo. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>general <span class=\"_ _b\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>litigios <span class=\"_ _b\"></span>se r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>fieren 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=\"_ _6\"></span>Grupo <span class=\"_ _6\"> </span>Azkoyen <span class=\"_ _9\"> </span>para <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>cobro <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>s<span class=\"_ _1\"></span>aldos <span class=\"_ _6\"></span>vencidos <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>su <span class=\"_ _6\"> </span>fav<span class=\"_ _1\"></span>or <span class=\"_ _6\"></span>e <span class=\"_ _6\"> </span>impagados <span class=\"_ _6\"> </span>de clientes.<span class=\"_ _2a\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "15<span class=\"ls16\">. </span> <span class=\"_ _e\"> </span>Deudas con entidades de cr\u00e9dito Los <span class=\"_ _a\"></span>saldos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>deudas <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>entidades <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>r\u00e9dito <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciem<span class=\"_ _1\"></span>bre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2025 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2024, <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 En junio de 2020, Azkoyen, S.A. (actualmente Azkoyen Vending &amp; Payment Solutions, S.L.U. - Nota 1<span class=\"_ _1\"></span>), formaliz\u00f3 dos p<span class=\"_ _1\"></span>r\u00e9stamos bancarios <span class=\"_ _1\"></span>bilaterales <span class=\"_ _1\"></span>a largo <span class=\"_ _1\"></span>plazo y<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>tipo de <span class=\"_ _1\"></span>inter\u00e9s <span class=\"_ _1\"></span>fijo (no <span class=\"_ _1\"></span>superior <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>1%), con <span class=\"_ _1\"></span>dos <span class=\"_ _1\"></span>entidades financieras espa\u00f1ol<span class=\"_ _1\"></span>as por <span class=\"_ _1\"></span>un total <span class=\"_ _1\"></span>de 4<span class=\"_ _1\"></span>.000 miles de<span class=\"_ _1\"></span> euros.<span class=\"_ _1\"></span> A <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre de <span class=\"_ _1\"></span>2025 no <span class=\"_ _1\"></span>queda ning\u00fan <span class=\"_ _1\"></span>importe pendiente de pago de los mismos. Durante <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>22, <span class=\"_ _1\"></span>Azkoyen, <span class=\"_ _a\"></span>S.A. <span class=\"_ _a\"></span>(actualmente <span class=\"_ _1\"></span>Azkoyen <span class=\"_ _a\"></span>Vending <span class=\"_ _1\"></span>&amp; <span class=\"_ _a\"></span>Payment <span class=\"_ _1\"></span>Solutions, <span class=\"_ _a\"></span>S.L.U. <span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>Nota <span class=\"_ _1\"></span>1), formaliz\u00f3 <span class=\"_ _a\"></span>nuevos <span class=\"_ _a\"></span>pr\u00e9stamos <span class=\"_ _a\"></span>bilaterales <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>largo <span class=\"_ _a\"></span>plazo <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>distintas <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ntidades <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nancieras <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>total <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e 38.000 miles de euros (Euribor m\u00e1s 0,4%, amortizaciones trimestrales y vencimiento final a cinco a\u00f1os). <span class=\"_ _1\"></span> Las entidades <span class=\"_ _b\"></span>financieras pue<span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>en e<span class=\"_ _0\"></span>xigir l<span class=\"_ _0\"></span>a re<span class=\"_ _0\"></span>soluci\u00f3n a<span class=\"_ _0\"></span>nticipada de <span class=\"_ _b\"></span>los pr\u00e9stamos <span class=\"_ _b\"></span>por, entr<span class=\"_ _b\"></span>e otros, i<span class=\"_ _0\"></span>ncumplimiento de <span class=\"_ _b\"></span>las obl<span class=\"_ _0\"></span>igaciones <span class=\"_ _b\"></span>de pag<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>contratos <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pr\u00e9stamo, <span class=\"_ _b\"></span>empeoramiento <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>la e<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>oluci\u00f3n <span class=\"_ _b\"></span>respecto <span class=\"_ _b\"></span>de las <span class=\"_ _b\"></span>cuentas anuales a<span class=\"_ _b\"></span>ud<span class=\"_ _1\"></span>itadas <span class=\"_ _b\"></span>en 2<span class=\"_ _0\"></span>021<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>si i<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>curriesen <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>causa legal <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>disoluci\u00f3n o <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>los resultados <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>explotaci\u00f3n arrojasen<span class=\"_ _b\"></span> p\u00e9rdidas <span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>si <span class=\"_ _b\"></span>se hallasen <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>situaci\u00f3n <span class=\"_ _b\"></span>de fondos <span class=\"_ _b\"></span>propios <span class=\"_ _b\"></span>negativos.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Los ad<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inistradores d<span class=\"_ _b\"></span>e la <span class=\"_ _b\"></span>Sociedad <span class=\"_ _b\"></span>dominante consideran que no hay riesgo de cancelaci\u00f3n anticipada. <div class=\"c wcd h24 gs10d\"><div class=\"t m0 xa0 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Deudas a 31.12.2025 </div></div><div class=\"c wce h37 gs10e\"><div class=\"t m0 x1c h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Corrientes </div></div><div class=\"c wcc h37 gs10f\"><div class=\"t m0 x6a h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">No Corrientes </div></div><div class=\"c wcb h84 gs110\"><div class=\"t m0 xcb h2 y30b ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x75 h2 y4c ff1 fs0 fc0 sc0 ls11 ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c wcc h84 gs111\"><div class=\"t m0 x8f h25 y30b ff3 fs0 fc0 sc0 ls0 ws0\">Saldo al </div><div class=\"t m0 x1a h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2025 </div></div><div class=\"c wce h84 gs112\"><div class=\"t m0 x72 h25 y30b ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x44 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">2026<span class=\"ls0\"> </span></div></div><div class=\"c wcc h84 gs113\"><div class=\"t m0 x72 h25 y30b ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x44 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">2027<span class=\"ls0\"> </span></div></div><div class=\"c wcb h37 gs114\"><div class=\"t m0 x34 h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">Financiaci\u00f3n </div></div><div class=\"c wcb h24 gs115\"><div class=\"t m0 x34 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Intereses devengados </div></div><div class=\"c wcc h24 gs116\"><div class=\"t m0 x2e h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">27<span class=\"ls0\"> </span></div></div><div class=\"c wce h24 gs117\"><div class=\"t m0 x72 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">27<span class=\"ls0\"> </span></div></div><div class=\"c wcc h24 gs118\"><div class=\"t m0 x26 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wcb h85 gs119\"><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Pr\u00e9stamos </div></div><div class=\"c wcc h85 gs11a\"><div class=\"t m0 x44 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">11.584 </div></div><div class=\"c wce h85 gs11b\"><div class=\"t m0 x29 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">7.719 </div></div><div class=\"c wcc h85 gs11c\"><div class=\"t m0 x44 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">3.865 </div></div><div class=\"c wcb h98 gs11d\"><div class=\"t m0 x34 h25 y455 ff3 fs0 fc0 sc0 ls0 ws0\">Gastos de formalizaci\u00f3n  </div><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls16 ws0\">   <span class=\"ls0\">de deudas  </span></div></div><div class=\"c wcc h98 gs11e\"><div class=\"t m0 x31 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(6) </div></div><div class=\"c wce h98 gs11f\"><div class=\"t m0 x25 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(4) </div></div><div class=\"c wcc h98 gs120\"><div class=\"t m0 x23 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(2) </div></div><div class=\"c wcb h24 gs121\"><div class=\"t m0 xca h2 y4c ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c wcc h24 gs122\"><div class=\"t m0 x44 h2 y4c ff1 fs0 fc0 sc0 ls0 ws0\">11.605 </div></div><div class=\"c wce h24 gs123\"><div class=\"t m0 x23 h2 y4c ff1 fs0 fc0 sc0 ls0 ws0\">7.742 </div></div><div class=\"c wcc h24 gs124\"><div class=\"t m0 x44 h2 y4c ff1 fs0 fc0 sc0 ls0 ws0\">3.863 </div></div><div class=\"c wd0 h37 gs125\"><div class=\"t m0 x86 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Deudas a 31.12.2024 </div></div><div class=\"c wd1 h24 gs126\"><div class=\"t m0 x8 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Corrientes </div></div><div class=\"c wd2 h24 gs127\"><div class=\"t m0 x40 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">No corrientes </div></div><div class=\"c wcf h98 gs128\"><div class=\"t m0 xcb h2 y455 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x75 h2 yb9 ff1 fs0 fc0 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w69 h98 gs129\"><div class=\"t m0 x1c h25 y455 ff3 fs0 fc0 sc0 ls0 ws0\">Saldo al </div><div class=\"t m0 x6a h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></div><div class=\"c wd1 h98 gs12a\"><div class=\"t m0 x1d h25 y455 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1b h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c wd3 h98 gs12b\"><div class=\"t m0 x18 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">2026<span class=\"ls0\"> </span></div></div><div class=\"c w72 h98 gs12c\"><div class=\"t m0 xa0 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">2027<span class=\"ls0\"> </span></div></div><div class=\"c wd4 h98 gs12d\"><div class=\"t m0 x80 h25 y455 ff3 fs0 fc0 sc0 ls0 ws0\">Total <span class=\"ls11\">no </span></div><div class=\"t m0 x1a h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">corrientes </div></div><div class=\"c wcf h37 gs12e\"><div class=\"t m0 x34 h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">Financiaci\u00f3n </div></div><div class=\"c wcf h37 gs12f\"><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Intereses devengados </div></div><div class=\"c w69 h37 gs130\"><div class=\"t m0 x2e h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">58<span class=\"ls0\"> </span></div></div><div class=\"c wd1 h37 gs131\"><div class=\"t m0 x72 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">58<span class=\"ls0\"> </span></div></div><div class=\"c wd3 h37 gs132\"><div class=\"t m0 x16 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w72 h37 gs133\"><div class=\"t m0 xe h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd4 h37 gs134\"><div class=\"t m0 x16 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wcf h24 gs135\"><div class=\"t m0 x34 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Pr\u00e9stamos </div></div><div class=\"c w69 h24 gs136\"><div class=\"t m0 x44 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">19.493 </div></div><div class=\"c wd1 h24 gs137\"><div class=\"t m0 x29 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">7.908 </div></div><div class=\"c wd3 h24 gs138\"><div class=\"t m0 xa0 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">7.719 </div></div><div class=\"c w72 h24 gs139\"><div class=\"t m0 x11 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">3.866 </div></div><div class=\"c wd4 h24 gs13a\"><div class=\"t m0 x12 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">11.585 </div></div><div class=\"c wcf hb1 gs13b\"><div class=\"t m0 x34 h25 y657 ff3 fs0 fc0 sc0 ls0 ws0\">Gastos de formalizaci\u00f3n  </div><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls16 ws0\">   <span class=\"ls0\">de deudas  </span></div></div><div class=\"c w69 hb1 gs13c\"><div class=\"t m0 xf h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(10) </div></div><div class=\"c wd1 hb1 gs13d\"><div class=\"t m0 x25 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(4) </div></div><div class=\"c wd3 hb1 gs13e\"><div class=\"t m0 x26 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(4) </div></div><div class=\"c w72 hb1 gs13f\"><div class=\"t m0 x28 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(2) </div></div><div class=\"c wd4 hb1 gs140\"><div class=\"t m0 x28 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(6) </div></div><div class=\"c wcf h37 gs141\"><div class=\"t m0 xca h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w69 h37 gs142\"><div class=\"t m0 x44 h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">19.541 </div></div><div class=\"c wd1 h37 gs143\"><div class=\"t m0 xa0 h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">7.962 </div></div><div class=\"c wd3 h37 gs144\"><div class=\"t m0 xa0 h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">7.715 </div></div><div class=\"c w72 h37 gs145\"><div class=\"t m0 x11 h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">3.864 </div></div><div class=\"c wd4 h37 gs146\"><div class=\"t m0 x80 h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">11.579<span class=\"_ _2a\"> </span> </div></div>Tras las amorti<span class=\"_ _0\"></span>zaciones realizadas (7.910 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>iles de <span class=\"_ _b\"></span>euros en 2025), su <span class=\"_ _0\"></span>saldo agregado <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> 31<span class=\"_ _b\"></span> de diciembre de 2<span class=\"_ _b\"></span>02<span class=\"_ _1\"></span>5 asciende <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>11.584 <span class=\"_ _6\"> </span>miles <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>euros, <span class=\"_ _6\"> </span>es<span class=\"_ _1\"></span>tando <span class=\"_ _6\"> </span>cl<span class=\"_ _1\"></span>asificados <span class=\"_ _9\"> </span>7.719 <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>3<span class=\"_ _0\"></span>.865 <span class=\"_ _9\"> </span>miles <span class=\"_ _9\"> </span>d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>euros <span class=\"_ _6\"></span>a <span class=\"_ _9\"> </span>corto <span class=\"_ _6\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>largo <span class=\"_ _6\"> </span>plazo, respectivamente.  A 31 <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e di<span class=\"_ _0\"></span>ciembre de 20<span class=\"_ _b\"></span>24<span class=\"_ _1\"></span> as<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>end\u00eda a 19.493 <span class=\"_ _b\"></span>miles de euros, e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tando clas<span class=\"_ _0\"></span>ificados 7.908 <span class=\"_ _b\"></span>y 11.585 miles <span class=\"_ _b\"></span>de euros a corto y largo plazo, respectivamente. Los g<span class=\"_ _1\"></span>astos de <span class=\"_ _1\"></span>formalizaci\u00f3n ascienden <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>6<span class=\"_ _1\"></span> miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros y <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>imputan a <span class=\"_ _1\"></span>resultados <span class=\"_ _1\"></span>seg\u00fan e<span class=\"_ _1\"></span>l m\u00e9todo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>inter\u00e9s efectivo. P\u00f3lizas de cr\u00e9dito El Grupo <span class=\"_ _1\"></span>(Nota 1) <span class=\"_ _1\"></span>mantiene <span class=\"_ _1\"></span>diversas l\u00edneas <span class=\"_ _1\"></span>de cr\u00e9dito <span class=\"_ _1\"></span>a corto plazo <span class=\"_ _1\"></span>con en<span class=\"_ _1\"></span>tidades financieras espa\u00f1olas<span class=\"_ _a\"></span><span class=\"ls16\">, </span>con un l\u00edmite <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>12,0 millones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _b\"></span>(misma <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ifra <span class=\"_ _b\"></span>en 2024) que <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>se han <span class=\"_ _b\"></span>dispuesto a <span class=\"_ _b\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>diciembre de <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>24<span class=\"ls13\">. </span>Devengan un <span class=\"_ _b\"></span>tipo de<span class=\"_ _b\"></span> inter\u00e9s <span class=\"_ _b\"></span>variable que, <span class=\"_ _b\"></span>a cierre <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>ejercicio, <span class=\"_ _b\"></span>se sit\u00faa <span class=\"_ _b\"></span>en torno <span class=\"_ _b\"></span>al<span class=\"_ _1\"></span> 2,50%. <span class=\"_ _b\"></span>Asimismo, se <span class=\"_ _b\"></span>paga una comisi\u00f3n de disponibilidad por el importe no dispuesto. Descuento de efectos El <span class=\"_ _b\"></span>Grupo (Nota <span class=\"_ _b\"></span>1) dispone <span class=\"_ _b\"></span>de diversas <span class=\"_ _b\"></span>l\u00edneas <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>descuento a <span class=\"_ _b\"></span>corto p<span class=\"_ _b\"></span>la<span class=\"_ _1\"></span>zo/con vencimiento <span class=\"_ _b\"></span>inferior <span class=\"_ _b\"></span>a 12 <span class=\"_ _b\"></span>meses<span class=\"_ _1\"></span><span class=\"ls16\">, <span class=\"_ _b\"></span><span class=\"ls0\">que </span></span>totalizan <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>cantidad <span class=\"_ _6\"> </span>m\u00e1x<span class=\"_ _1\"></span>ima <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>7.600 <span class=\"_ _9\"> </span>mil<span class=\"ls19\">es</span> <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>euros <span class=\"_ _9\"> </span>(l\u00edmite <span class=\"_ _6\"> </span>s<span class=\"_ _1\"></span>ujeto <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>disponibilidad <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>documentos <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>su<span class=\"_ _0\"></span> descuento). <span class=\"_ _a\"></span>A <span class=\"_ _1\"></span>3<span class=\"ls11\">1 <span class=\"_ _a\"></span></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>024<span class=\"ls16\">, <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>mencio<span class=\"_ _1\"></span>nadas <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>25 y 2024<span class=\"ls14\">).</span> Asimismo, tanto al 3<span class=\"_ _1\"></span>1 de diciembre de <span class=\"_ _1\"></span>2025, c<span class=\"_ _1\"></span>omo al 31 de diciembre de 2<span class=\"_ _1\"></span>024<span class=\"ls16\">, <span class=\"_ _1\"></span></span>Coges, S.p.A. no <span class=\"_ _1\"></span>ten\u00eda dispuesto saldo <span class=\"_ _a\"></span>alguno <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>l\u00edmite <span class=\"_ _1\"></span><span class=\"ls11\">de</span> <span class=\"_ _a\"></span>2.180 <span class=\"_ _a\"></span>del <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>dispone <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>l\u00edneas <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>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 2025 y 2024, no existe deuda financiera en moneda distinta al euro. El <span class=\"_ _b\"></span>in<span class=\"_ _1\"></span>cremento <span class=\"_ _b\"></span>de 50 <span class=\"_ _b\"></span>puntos <span class=\"_ _0\"></span>b\u00e1sicos <span class=\"_ _b\"></span>en el <span class=\"_ _b\"></span>Euribor <span class=\"_ _b\"></span>a 3 <span class=\"_ _b\"></span>meses <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>upondr\u00eda <span class=\"_ _b\"></span>en el <span class=\"_ _b\"></span>contexto a<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>tual <span class=\"_ _b\"></span>un in<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>remento <span class=\"_ _0\"></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=\"_ _b\"></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=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>Azkoyen<span class=\"_ _1\"></span>, <span class=\"_ _b\"></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\">25 </span>20<span class=\"ls0\">24 </span>No corrientes- Pasivos por arrendamiento (Nota 6) 4.190 5.414 Anticipos financieros reintegrables (Nota 13.1) 621<span class=\"ls0\"> </span>740<span class=\"ls0\"> </span>Otros (Nota 3.j) 428<span class=\"ls0\"> </span>491<span class=\"ls0\"> </span>5.239 6.645 Corrientes, otras deudas corrientes- Pasivos por arrendamiento (Nota 6)  2.942 2.909 \u201cEarn out\u201d<span class=\"ff3\"> </span>- 953<span class=\"ls0\"> </span>Anticipos financieros reintegrables (Nota 13.1) 134<span class=\"ls0\"> </span>164<span class=\"ls0\"> </span>3.076 4.026 Corrientes, acreedores comerciales y otras-<span class=\"ff3\"> </span>Administraciones P\u00fablicas (Nota 23.3) 4.985 4.496 Acreedores por compras o servicios  18.<span class=\"ls0\">825 </span>18.438 Remuneraciones pendientes de pago y otros  5.884 5.754 Otros acreedores 1.114 1.148 30<span class=\"ls0\">.808 </span>29.836 \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 2024 fue el siguiente: Total  Saldo a 31 de diciembre de 2023 2.884  Rec\u00e1lculo Ascaso Factory, S.L.U. (Nota 21) (659)  Gastos financieros (Nota 22) 228<span class=\"ls0\"> </span> Earn Out pagado (1.500)  Saldo a 31 de diciembre de 2024 953<span class=\"_ _2a\"> </span><span class=\"ls0\"> </span>El movimiento del ejercicio 2025 es el siguiente: Total  Saldo a 31 de diciembre de 2024 953<span class=\"ls0\"> </span> Gastos financieros (Nota 22) 47<span class=\"ls0\"> </span> Earn Out pagado (1.000)  Saldo a 31 de diciembre de 2025 - En <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>se h<span class=\"_ _1\"></span>an dotado <span class=\"_ _1\"></span>47 m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>de eu<span class=\"_ _1\"></span>ros de <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>financieros y <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>pagado <span class=\"_ _1\"></span>1.000<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ffa\">miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros de <span class=\"_ _1\"></span>\u201c<span class=\"_ _1\"></span></span>Earn<span class=\"_ _0\"></span> O<span class=\"ls11\">ut<span class=\"ffa ls14\">\u201d </span></span>(1.500 miles de euros en el ejercicio 2024). En <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>ejercicio <span class=\"_ _6\"> </span>2024, <span class=\"_ _6\"></span>se <span class=\"_ _6\"> </span><span class=\"ls1b\">re<span class=\"_ _1\"></span></span>-estimaron <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>cifras <span class=\"_ _6\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>pagar <span class=\"_ _6\"></span>minorando <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>cuenta <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>agar <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>ante<span class=\"_ _1\"></span>rior <span class=\"_ _7\"></span>accionista <span class=\"_ _6\"></span>de Ascaso Factory, S.L.U en <span class=\"_ _0\"></span>659 miles de <span class=\"_ _b\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"ffa\">con contrapartida <span class=\"_ _0\"></span>\u201cIngresos Financieros\u201d de <span class=\"_ _b\"></span>la cuenta de <span class=\"ff3\">p\u00e9rdidas y </span></span>ganancias consolidada. 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=\"_ _b\"></span>a deuda con el Centro para <span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> Desarrollo Te<span class=\"_ _0\"></span>cnol\u00f3gico Industrial (C.D.T.I.), con el Ministerio <span class=\"_ _b\"></span>de Ciencia <span class=\"_ _b\"></span>y Tecnolog\u00eda <span class=\"_ _b\"></span>(M.I.N.E.R) y <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la Direcci\u00f3n G<span class=\"_ _0\"></span>eneral <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> Po<span class=\"_ _b\"></span>l\u00edt<span class=\"_ _1\"></span>ica <span class=\"_ _0\"></span>Tecnol\u00f3gica <span class=\"_ _b\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>amparo del 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> reintegra<span class=\"_ _1\"></span>ble <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>red<span class=\"_ _1\"></span>ucido (n<span class=\"_ _1\"></span>o sup<span class=\"_ _1\"></span>erior al <span class=\"_ _1\"></span>0,75%<span class=\"_ _1\"></span>) <span class=\"ls19\">en </span>determinados <span class=\"_ _1\"></span>proyectos <span class=\"_ _1\"></span>de Azko<span class=\"_ _1\"></span>yen, S.A. <span class=\"_ _1\"></span>(actualmente <span class=\"_ _1\"></span><span class=\"ls20\">Az</span>koyen <span class=\"_ _1\"></span>Vending &amp; <span class=\"_ _1\"></span>Payment <span class=\"_ _1\"></span>Solutions, <span class=\"_ _1\"></span>S.L.U <span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>Nota 1)<span class=\"ls13\">, </span>para la realizaci\u00f3n de actividades espec\u00edficas (en gran parte actuaciones de investigaci\u00f3n y desarrollo)<span class=\"_ _1\"></span><span class=\"ls13\">. </span> Los anticipos <span class=\"_ _0\"></span>financieros reintegrables <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e v<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>loran en <span class=\"_ _0\"></span>el momento <span class=\"_ _b\"></span>inicial por su <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alor razona<span class=\"_ _b\"></span>bl<span class=\"_ _1\"></span>e (valor <span class=\"_ _b\"></span>actual de los<span class=\"_ _0\"></span> pagos <span class=\"_ _b\"></span>fu<span class=\"_ _1\"></span>turos <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>reintegrar <span class=\"_ _b\"></span>descontados <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>un ti<span class=\"_ _0\"></span>po <span class=\"_ _b\"></span>de inter\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>mercado) qu<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>en es<span class=\"_ _0\"></span>te <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>pa<span class=\"_ _1\"></span>rticular <span class=\"_ _b\"></span>(sin i<span class=\"_ _0\"></span>ntereses 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=\"_ _8\"> </span>mercado), <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>coincide <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>importe <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=\"_ _b\"></span>s<span class=\"_ _1\"></span>e imputa <span class=\"_ _b\"></span>a resultados en proporci\u00f3n <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> la <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>otaci\u00f3n <span class=\"_ _0\"></span>a la a<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ortizaci\u00f3n efectuada<span class=\"_ _b\"></span> en el periodo por los activos. V\u00e9ase lo indicado en las Notas 17 y 18.  Los Administradores <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e la <span class=\"_ _b\"></span>Sociedad dominante co<span class=\"_ _0\"></span>nsideran q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e las <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span>diciones <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ncumplidas <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>otras contingen<span class=\"_ _0\"></span>cias 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=\"_ _a\"></span>son <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 2025, Grupo <span class=\"_ _b\"></span>Azkoyen no ha recibido d<span class=\"_ _0\"></span>el C.D.T.I. antic<span class=\"_ _0\"></span>ipos financieros reintegrab<span class=\"_ _0\"></span>les<span class=\"ls16\">. </span>En 2024 se r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>cibieron <span class=\"ls19\">del </span>C.D.T.I anticipos financieros reintegrables por importe de 545 miles de euro<span class=\"_ _0\"></span>s<span class=\"_ _1\"></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>2025<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:<span class=\"_ _2a\"> </span> Miles de euros Deudas a 31 de diciembre de 2025 Corrientes No corrientes Saldo al 31.12.2025 202<span class=\"ls0\">6 </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>202<span class=\"ls0\">9 <span class=\"ls18\">y </span></span>siguientes Total  Anticipos reintegrables 755<span class=\"ls0\"> </span>134<span class=\"ls0\"> </span>117<span class=\"ls0\"> </span>115<span class=\"ls0\"> </span>389<span class=\"ls0\"> </span>62<span class=\"_ _2a\"> </span>1<span class=\"ls0\"> </span>Miles de euros Deudas a 31 de diciembre de 2024 Corrientes No corrientes Saldo al 31.12.2024 2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028 y 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=\"_ _2a\"> </span><span class=\"ls0\"> </span>Informaci\u00f3n sobre el periodo medio de pago a proveedores. <span class=\"ffe\">Disposici\u00f3n adicional tercera. \u201cDeber de </span>informaci\u00f3n\u201d de la Ley 15/2010, de 5 de julio<span class=\"ff1\"> </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=\"_ _b\"></span>fo<span class=\"_ _1\"></span>rmaci\u00f3n requerida conforme <span class=\"_ _b\"></span>a la Resoluci\u00f3n de 29 de enero de 2016<span class=\"_ _b\"></span> d<span class=\"_ _1\"></span>el 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=\"_ _2a\"> </span> 20<span class=\"ls0\">25 </span>20<span class=\"ls0\">24 </span>D\u00edas   <span class=\"ls0\">Periodo medio de pago a proveedores  </span>77,85 77,37   <span class=\"ls0\">Ratio de operaciones pagadas (*) </span>81,42 80,76   <span class=\"ls0\">Ratio de operaciones pendientes de pago </span>51,11 57,97 Miles de euros<span class=\"ff3\"> </span>Total pagos realizados (miles de euros) 70.581 64.382 Total pagos pendientes (miles de euros) 9.431 11.277 Volumen monetario de facturas pagadas en un periodo inferior al m\u00e1ximo establecido en la normativa de morosidad 18.906 18.283 % que representan los pagos inferiores a dicho m\u00e1ximo sobre el total de los pagos realizados 26,79% 28,40% N\u00famero de facturas Facturas pagadas en un periodo inferior al m\u00e1ximo establecido en la normativa de morosidad 9.408 9.<span class=\"ls11\">362</span> % sobre el total de facturas 45,78% 47,91% (*) <span class=\"_ _f\"> </span>En <span class=\"_ _7\"></span>l\u00ed<span class=\"_ _1\"></span>nea <span class=\"_ _a\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>per\u00edodo <span class=\"_ _a\"></span>medio <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>cobro <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"> </span>clientes <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>Azkoyen<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Vending <span class=\"_ _a\"></span>&amp; Payment <span class=\"_ _9\"> </span>Solutions<span class=\"_ _0\"></span>, <span class=\"_ _9\"> </span>S.L.U. <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>ejercicio. <span class=\"_ _9\"> </span>En <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>medida <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>compa\u00f1\u00eda consiga <span class=\"_ _b\"></span>reducir <span class=\"_ _c\"></span>el <span class=\"_ _b\"></span>per\u00edodo <span class=\"_ _c\"></span>medio <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>cobro <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>sus <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>lientes <span class=\"_ _c\"></span>ir\u00e1 <span class=\"_ _b\"></span>reduciendo <span class=\"_ _c\"></span>el <span class=\"_ _b\"></span>per\u00edodo medio <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>pago <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>sus <span class=\"_ _a\"></span>proveedores. <span class=\"_ _a\"></span>A<span class=\"_ _1\"></span>proximadamen<span class=\"_ _b\"></span>te, <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span><span class=\"lsa\">38<span class=\"ls1d\">% <span class=\"_ _a\"></span></span></span>de <span class=\"_ _a\"></span>sus <span class=\"_ _7\"></span>pagos <span class=\"_ _a\"></span>a proveedore<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>realizados mediante <span class=\"_ _1\"></span>confirming. <span class=\"_ _1\"></span>Cabe <span class=\"_ _1\"></span>resaltar <span class=\"_ _1\"></span>asimismo <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el confirming nunca<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>es utilizado<span class=\"_ _b\"></span> para pagos entre entidade<span class=\"_ _b\"></span>s <span class=\"_ _1\"></span>del Grupo. Los <span class=\"_ _7\"></span>datos <span class=\"_ _6\"></span>expuestos <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>cuadro <span class=\"_ _6\"></span>anterior <span class=\"_ _7\"></span>sobre <span class=\"_ _6\"></span>pagos <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>proveedores <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>Azkoyen, <span class=\"_ _7\"></span>S.A., <span class=\"_ _6\"> </span>Azkoyen <span class=\"_ _7\"></span>Ve<span class=\"_ _1\"></span>nding <span class=\"_ _7\"></span>&amp; Payment <span class=\"_ _a\"></span>Solutions, <span class=\"_ _1\"></span>S.L<span class=\"_ _1\"></span>.U., <span class=\"_ _a\"></span>Coges <span class=\"_ _1\"></span>Espa\u00f1a <span class=\"_ _a\"></span>Medios <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Pago, <span class=\"_ _1\"></span>S.L<span class=\"_ _1\"></span>., <span class=\"_ _a\"></span>Ascaso <span class=\"_ _a\"></span>Factory <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Primion <span class=\"_ _1\"></span>Technology, <span class=\"_ _a\"></span>S.L.U. (anteriormente  Prim<span class=\"_ _0\"></span>ion  D<span class=\"_ _0\"></span>igitek,  S.L.U.) <span class=\"_ _d\"> </span>hacen  referenc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>a  aquellos <span class=\"_ _8\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>su  naturaleza <span class=\"_ _d\"> </span>son  a<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>reedores comerciales por deudas con suministradores de bienes y ser<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>icios<span class=\"_ _1\"></span>. Grupo Azkoyen dispone <span class=\"_ _b\"></span>de p\u00f3lizas de confirming <span class=\"_ _b\"></span>con un l\u00edmite total <span class=\"_ _0\"></span>de 8.400 miles de <span class=\"_ _b\"></span>euros. Las cuentas a <span class=\"_ _b\"></span>pagar por <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>citadas <span class=\"_ _7\"></span>operaciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>confirming <span class=\"_ _7\"></span>figuran <span class=\"_ _7\"></span>hasta <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>vencimien<span class=\"_ _1\"></span>to <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>balance <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>situaci\u00f3n <span class=\"_ _6\"></span>consolidado como  deuda  comercial.  Asimismo, <span class=\"_ _11\"> </span>los  pagos  relacionados  se  incluyen  en  el  estado  de  fl<span class=\"_ _1\"></span>ujos  de  efectivo consolidado dentro de los flujos de efectivo de las actividades de explotaci\u00f3n (operaci\u00f3n).<span class=\"_ _2a\"> </span><span class=\"_ _1\"></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 <span class=\"_ _6\"></span>financieras <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>cr\u00e9ditos <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>moneda <span class=\"_ _7\"></span>Euro <span class=\"_ _6\"></span>que <span class=\"_ _6\"> </span>c<span class=\"_ _1\"></span>ontra <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>Azkoyen <span class=\"_ _6\"></span>ostenten <span class=\"_ _7\"></span>leg\u00edtimamente <span class=\"_ _6\"></span>sus proveedores <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>que <span class=\"_ _9\"> </span>tra<span class=\"_ _1\"></span>igan <span class=\"_ _9\"> </span>causa <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>operaciones <span class=\"_ _9\"> </span>aceptadas<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>a\u00fa<span class=\"_ _1\"></span>n <span class=\"_ _9\"> </span>no <span class=\"_ _8\"> </span>vencidas, <span class=\"_ _9\"> </span>debidas <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>sus <span class=\"_ _8\"> </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 <span class=\"_ _1\"></span>un descuento <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>por la<span class=\"_ _1\"></span> operaci\u00f3n d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>adelantamiento del<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>pago, y <span class=\"_ _1\"></span>transfiriendo <span class=\"_ _1\"></span>parte d<span class=\"_ _1\"></span>e este descuento a la nueva sociedad constituida tras la segregaci\u00f3n<span class=\"ls16\">. </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>25 <span class=\"_ _a\"></span>ascend\u00edan <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>4.651 mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>560 <span class=\"_ _a\"></span>hab\u00edan <span class=\"_ _a\"></span>sido <span class=\"_ _a\"></span>adquiridos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>mismas <span class=\"_ _7\"></span>(al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>erre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2024: <span class=\"_ _a\"></span>4<span class=\"_ _1\"></span>.700 <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _a\"></span></span>837 mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> de euros<span class=\"ls13\">, </span>respectivamente<span class=\"ls14\">).</span> Para atender el pago de<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>os cr\u00e9ditos, es <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ondici\u00f3n esencial que Grupo Azkoyen cuente con saldos di<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ponibles en las fechas de vencimiento en sus cuentas bancarias, tanto de los que por cesi\u00f3n de los proveedores ostenten la<span class=\"_ _0\"></span>s entidades <span class=\"_ _a\"></span>financieras, <span class=\"_ _a\"></span>como <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>que, <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>habiendo <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _a\"></span>cedidos <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>\u00e9stas, <span class=\"_ _7\"></span>deba <span class=\"_ _a\"></span>ser <span class=\"_ _a\"></span>tramitado <span class=\"_ _7\"></span>su <span class=\"_ _a\"></span>pago <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>las mismas.<span class=\"_ _2a\"> </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 <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>determinado <span class=\"_ _a\"></span>vencimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>cr\u00e9dito, <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>cuenta <span class=\"_ _1\"></span>bancaria <span class=\"_ _1\"></span>de <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>Azkoyen <span class=\"_ _1\"></span>no <span class=\"_ _a\"></span>presentara <span class=\"_ _1\"></span>saldo suficiente <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>atender <span class=\"_ _c\"></span>su <span class=\"_ _b\"></span>pago, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>entidad <span class=\"_ _b\"></span>financiera <span class=\"_ _c\"></span>no <span class=\"_ _b\"></span>realizar\u00e1 <span class=\"_ _b\"></span>el <span class=\"_ _c\"></span>mismo. <span class=\"_ _b\"></span>No obstante, <span class=\"_ _c\"></span>lo<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>anterior, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>supuesto de <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>ya <span class=\"_ _a\"></span>lo <span class=\"_ _1\"></span>ostentase <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>entidad <span class=\"_ _a\"></span>financiera, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>citado <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>reflejar\u00e1 <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>pecial <span class=\"_ _1\"></span>que devengar\u00e1 <span class=\"_ _b\"></span>in<span class=\"_ _1\"></span>tereses <span class=\"_ _b\"></span>diarios de<span class=\"_ _b\"></span> demora, <span class=\"_ _b\"></span>desde la <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>del impago<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>hasta <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>fech<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>en que <span class=\"_ _b\"></span>existiese <span class=\"_ _b\"></span>saldo suficient<span class=\"_ _b\"></span>e en <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>bancaria <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>atender <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>pago. <span class=\"_ _a\"></span>En <span class=\"_ _7\"></span>esta <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>mprobable <span class=\"_ _a\"></span>situaci\u00f3n, <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>saldo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>esta cuenta <span class=\"_ _b\"></span>especial <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>intereses <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>clasificar\u00edan <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>balance <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>situaci\u00f3n consolidado <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>deudas <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>entidades de cr\u00e9dito.  De acuerdo con <span class=\"_ _b\"></span>los<span class=\"_ _1\"></span> co<span class=\"_ _0\"></span>ntratos, la deuda q<span class=\"_ _b\"></span>ue<span class=\"_ _1\"></span> resulte <span class=\"_ _0\"></span>contra Grupo Azkoyen por raz\u00f3n <span class=\"_ _b\"></span>de cada p\u00f3liza de <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span>firming<span class=\"_ _b\"></span> podr\u00e1 s<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>compensada por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>entidad <span class=\"_ _1\"></span>financiera <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>cualquier otra <span class=\"_ _1\"></span>que <span class=\"_ _7\"></span>Grupo <span class=\"_ _1\"></span>Azkoyen p<span class=\"_ _1\"></span>udiera <span class=\"_ _1\"></span>tener a<span class=\"_ _1\"></span> su <span class=\"_ _1\"></span>favor, cualquiera que sea <span class=\"_ _b\"></span>la forma y <span class=\"_ _b\"></span>do<span class=\"_ _1\"></span>cumentos en q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e est\u00e9 r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>presentada, la fe<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ha de <span class=\"_ _b\"></span>ve<span class=\"_ _1\"></span>ncimiento, que<span class=\"_ _1\"></span>, a est<span class=\"_ _0\"></span>e efecto, podr\u00e1  anticipar <span class=\"_ _d\"> </span>la  entidad <span class=\"_ _d\"> </span>financiera, <span class=\"_ _d\"> </span>y  el <span class=\"_ _d\"> </span>t\u00edtulo  de <span class=\"_ _d\"> </span>su  de<span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>cho,  incluso <span class=\"_ _8\"> </span>el<span class=\"_ _1\"></span>  de <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>ep\u00f3sito. <span class=\"_ _d\"> </span>Por  lo <span class=\"_ _d\"> </span>dem\u00e1s,  las mencionadas <span class=\"_ _8\"> </span>p\u00f3lizas <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>onfirming <span class=\"_ _9\"> </span>no <span class=\"_ _8\"> </span>incluyen <span class=\"_ _8\"> </span>inmovilizaciones <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>dep\u00f3s<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>tos, <span class=\"_ _8\"> </span>otras <span class=\"_ _8\"> </span>garant\u00edas <span class=\"_ _9\"> </span>o <span class=\"_ _8\"> </span>colaterales prestados en favo<span class=\"_ _1\"></span>r de las entidades financie<span class=\"_ _1\"></span>ras. <span class=\"_ _1\"></span>Por tanto, no <span class=\"_ _1\"></span>existen garant\u00edas significativas u <span class=\"_ _1\"></span>otras condiciones relevantes que <span class=\"_ _1\"></span>pongan de m<span class=\"_ _1\"></span>anifiesto un <span class=\"_ _1\"></span>cambio en <span class=\"_ _1\"></span>la naturaleza <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>mencionadas operaciones de<span class=\"_ _1\"></span> confirming de Grupo Azkoyen, que se clasifican como deuda comercial. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-450": {
   "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=\"_ _a\"></span>de <span class=\"_ _a\"></span>2025 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2024, <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 En junio de 2020, Azkoyen, S.A. (actualmente Azkoyen Vending &amp; Payment Solutions, S.L.U. - Nota 1<span class=\"_ _1\"></span>), formaliz\u00f3 dos p<span class=\"_ _1\"></span>r\u00e9stamos bancarios <span class=\"_ _1\"></span>bilaterales <span class=\"_ _1\"></span>a largo <span class=\"_ _1\"></span>plazo y<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>tipo de <span class=\"_ _1\"></span>inter\u00e9s <span class=\"_ _1\"></span>fijo (no <span class=\"_ _1\"></span>superior <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>1%), con <span class=\"_ _1\"></span>dos <span class=\"_ _1\"></span>entidades financieras espa\u00f1ol<span class=\"_ _1\"></span>as por <span class=\"_ _1\"></span>un total <span class=\"_ _1\"></span>de 4<span class=\"_ _1\"></span>.000 miles de<span class=\"_ _1\"></span> euros.<span class=\"_ _1\"></span> A <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre de <span class=\"_ _1\"></span>2025 no <span class=\"_ _1\"></span>queda ning\u00fan <span class=\"_ _1\"></span>importe pendiente de pago de los mismos. Durante <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>22, <span class=\"_ _1\"></span>Azkoyen, <span class=\"_ _a\"></span>S.A. <span class=\"_ _a\"></span>(actualmente <span class=\"_ _1\"></span>Azkoyen <span class=\"_ _a\"></span>Vending <span class=\"_ _1\"></span>&amp; <span class=\"_ _a\"></span>Payment <span class=\"_ _1\"></span>Solutions, <span class=\"_ _a\"></span>S.L.U. <span class=\"_ _a\"></span>- <span class=\"_ _a\"></span>Nota <span class=\"_ _1\"></span>1), formaliz\u00f3 <span class=\"_ _a\"></span>nuevos <span class=\"_ _a\"></span>pr\u00e9stamos <span class=\"_ _a\"></span>bilaterales <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>largo <span class=\"_ _a\"></span>plazo <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>distintas <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ntidades <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nancieras <span class=\"_ _1\"></span>por <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>total <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e 38.000 miles de euros (Euribor m\u00e1s 0,4%, amortizaciones trimestrales y vencimiento final a cinco a\u00f1os). <span class=\"_ _1\"></span> Las entidades <span class=\"_ _b\"></span>financieras pue<span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>en e<span class=\"_ _0\"></span>xigir l<span class=\"_ _0\"></span>a re<span class=\"_ _0\"></span>soluci\u00f3n a<span class=\"_ _0\"></span>nticipada de <span class=\"_ _b\"></span>los pr\u00e9stamos <span class=\"_ _b\"></span>por, entr<span class=\"_ _b\"></span>e otros, i<span class=\"_ _0\"></span>ncumplimiento de <span class=\"_ _b\"></span>las obl<span class=\"_ _0\"></span>igaciones <span class=\"_ _b\"></span>de pag<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>contratos <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pr\u00e9stamo, <span class=\"_ _b\"></span>empeoramiento <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>la e<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>oluci\u00f3n <span class=\"_ _b\"></span>respecto <span class=\"_ _b\"></span>de las <span class=\"_ _b\"></span>cuentas anuales a<span class=\"_ _b\"></span>ud<span class=\"_ _1\"></span>itadas <span class=\"_ _b\"></span>en 2<span class=\"_ _0\"></span>021<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>si i<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>curriesen <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _b\"></span>causa legal <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>disoluci\u00f3n o <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>los resultados <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>explotaci\u00f3n arrojasen<span class=\"_ _b\"></span> p\u00e9rdidas <span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>si <span class=\"_ _b\"></span>se hallasen <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>situaci\u00f3n <span class=\"_ _b\"></span>de fondos <span class=\"_ _b\"></span>propios <span class=\"_ _b\"></span>negativos.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Los ad<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inistradores d<span class=\"_ _b\"></span>e la <span class=\"_ _b\"></span>Sociedad <span class=\"_ _b\"></span>dominante consideran que no hay riesgo de cancelaci\u00f3n anticipada. Deudas a 31.12.2025 Corrientes No Corrientes 2025<span class=\"ls0\"> </span>Saldo al 31.12.2025 2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>Financiaci\u00f3n Intereses devengados 27<span class=\"ls0\"> </span>27<span class=\"ls0\"> </span>- Pr\u00e9stamos 11.584 7.719 3.865 Gastos de formalizaci\u00f3n     <span class=\"ls0\">de deudas  </span>(6) (4) (2) Total 11.605 7.742 3.863 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 <span class=\"ls11\">no </span>corrientes Financiaci\u00f3n Intereses devengados 58<span class=\"ls0\"> </span>58<span class=\"ls0\"> </span>- - - Pr\u00e9stamos 19.493 7.908 7.719 3.866 11.585 Gastos de formalizaci\u00f3n     <span class=\"ls0\">de deudas  </span>(10) (4) (4) (2) (6) Total 19.541 7.962 7.715 3.864 11.579<span class=\"_ _2a\"> </span>Tras las amorti<span class=\"_ _0\"></span>zaciones realizadas (7.910 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>iles de <span class=\"_ _b\"></span>euros en 2025), su <span class=\"_ _0\"></span>saldo agregado <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> 31<span class=\"_ _b\"></span> de diciembre de 2<span class=\"_ _b\"></span>02<span class=\"_ _1\"></span>5 asciende <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>11.584 <span class=\"_ _6\"> </span>miles <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>euros, <span class=\"_ _6\"> </span>es<span class=\"_ _1\"></span>tando <span class=\"_ _6\"> </span>cl<span class=\"_ _1\"></span>asificados <span class=\"_ _9\"> </span>7.719 <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>3<span class=\"_ _0\"></span>.865 <span class=\"_ _9\"> </span>miles <span class=\"_ _9\"> </span>d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>euros <span class=\"_ _6\"></span>a <span class=\"_ _9\"> </span>corto <span class=\"_ _6\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>largo <span class=\"_ _6\"> </span>plazo, respectivamente.  A 31 <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e di<span class=\"_ _0\"></span>ciembre de 20<span class=\"_ _b\"></span>24<span class=\"_ _1\"></span> as<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>end\u00eda a 19.493 <span class=\"_ _b\"></span>miles de euros, e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tando clas<span class=\"_ _0\"></span>ificados 7.908 <span class=\"_ _b\"></span>y 11.585 miles <span class=\"_ _b\"></span>de euros a corto y largo plazo, respectivamente. Los g<span class=\"_ _1\"></span>astos de <span class=\"_ _1\"></span>formalizaci\u00f3n ascienden <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>6<span class=\"_ _1\"></span> miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros y <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>imputan a <span class=\"_ _1\"></span>resultados <span class=\"_ _1\"></span>seg\u00fan e<span class=\"_ _1\"></span>l m\u00e9todo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>inter\u00e9s efectivo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-27": {
   "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\">25 </span>20<span class=\"ls0\">24 </span>No corrientes- Pasivos por arrendamiento (Nota 6) 4.190 5.414 Anticipos financieros reintegrables (Nota 13.1) 621<span class=\"ls0\"> </span>740<span class=\"ls0\"> </span>Otros (Nota 3.j) 428<span class=\"ls0\"> </span>491<span class=\"ls0\"> </span>5.239 6.645 Corrientes, otras deudas corrientes- Pasivos por arrendamiento (Nota 6)  2.942 2.909 \u201cEarn out\u201d<span class=\"ff3\"> </span>- 953<span class=\"ls0\"> </span>Anticipos financieros reintegrables (Nota 13.1) 134<span class=\"ls0\"> </span>164<span class=\"ls0\"> </span>3.076 4.026 Corrientes, acreedores comerciales y otras-<span class=\"ff3\"> </span>Administraciones P\u00fablicas (Nota 23.3) 4.985 4.496 Acreedores por compras o servicios  18.<span class=\"ls0\">825 </span>18.438 Remuneraciones pendientes de pago y otros  5.884 5.754 Otros acreedores 1.114 1.148 30<span class=\"ls0\">.808 </span>29.836 \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 2024 fue el siguiente: Total  Saldo a 31 de diciembre de 2023 2.884  Rec\u00e1lculo Ascaso Factory, S.L.U. (Nota 21) (659)  Gastos financieros (Nota 22) 228<span class=\"ls0\"> </span> Earn Out pagado (1.500)  Saldo a 31 de diciembre de 2024 953<span class=\"_ _2a\"> </span>El movimiento del ejercicio 2025 es el siguiente: Total  Saldo a 31 de diciembre de 2024 953<span class=\"ls0\"> </span> Gastos financieros (Nota 22) 47<span class=\"ls0\"> </span> Earn Out pagado (1.000)  Saldo a 31 de diciembre de 2025 - En <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>se h<span class=\"_ _1\"></span>an dotado <span class=\"_ _1\"></span>47 m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>de eu<span class=\"_ _1\"></span>ros de <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>financieros y <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>pagado <span class=\"_ _1\"></span>1.000<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ffa\">miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros de <span class=\"_ _1\"></span>\u201c<span class=\"_ _1\"></span></span>Earn<span class=\"_ _0\"></span> O<span class=\"ls11\">ut<span class=\"ffa ls14\">\u201d </span></span>(1.500 miles de euros en el ejercicio 2024). En <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>ejercicio <span class=\"_ _6\"> </span>2024, <span class=\"_ _6\"></span>se <span class=\"_ _6\"> </span><span class=\"ls1b\">re<span class=\"_ _1\"></span></span>-estimaron <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>cifras <span class=\"_ _6\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>pagar <span class=\"_ _6\"></span>minorando <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>cuenta <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>agar <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>ante<span class=\"_ _1\"></span>rior <span class=\"_ _7\"></span>accionista <span class=\"_ _6\"></span>de Ascaso Factory, S.L.U en <span class=\"_ _0\"></span>659 miles de <span class=\"_ _b\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"ffa\">con contrapartida <span class=\"_ _0\"></span>\u201cIngresos Financieros\u201d de <span class=\"_ _b\"></span>la cuenta de <span class=\"ff3\">p\u00e9rdidas y </span></span>ganancias consolidada. 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=\"_ _b\"></span>a deuda con el Centro para <span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> Desarrollo Te<span class=\"_ _0\"></span>cnol\u00f3gico Industrial (C.D.T.I.), con el Ministerio <span class=\"_ _b\"></span>de Ciencia <span class=\"_ _b\"></span>y Tecnolog\u00eda <span class=\"_ _b\"></span>(M.I.N.E.R) y <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la Direcci\u00f3n G<span class=\"_ _0\"></span>eneral <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> Po<span class=\"_ _b\"></span>l\u00edt<span class=\"_ _1\"></span>ica <span class=\"_ _0\"></span>Tecnol\u00f3gica <span class=\"_ _b\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>amparo del 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> reintegra<span class=\"_ _1\"></span>ble <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>red<span class=\"_ _1\"></span>ucido (n<span class=\"_ _1\"></span>o sup<span class=\"_ _1\"></span>erior al <span class=\"_ _1\"></span>0,75%<span class=\"_ _1\"></span>) <span class=\"ls19\">en </span>determinados <span class=\"_ _1\"></span>proyectos <span class=\"_ _1\"></span>de Azko<span class=\"_ _1\"></span>yen, S.A. <span class=\"_ _1\"></span>(actualmente <span class=\"_ _1\"></span><span class=\"ls20\">Az</span>koyen <span class=\"_ _1\"></span>Vending &amp; <span class=\"_ _1\"></span>Payment <span class=\"_ _1\"></span>Solutions, <span class=\"_ _1\"></span>S.L.U <span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>Nota 1)<span class=\"ls13\">, </span>para la realizaci\u00f3n de actividades espec\u00edficas (en gran parte actuaciones de investigaci\u00f3n y desarrollo)<span class=\"_ _1\"></span><span class=\"ls13\">. </span> Los anticipos <span class=\"_ _0\"></span>financieros reintegrables <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e v<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>loran en <span class=\"_ _0\"></span>el momento <span class=\"_ _b\"></span>inicial por su <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alor razona<span class=\"_ _b\"></span>bl<span class=\"_ _1\"></span>e (valor <span class=\"_ _b\"></span>actual de los<span class=\"_ _0\"></span> pagos <span class=\"_ _b\"></span>fu<span class=\"_ _1\"></span>turos <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>reintegrar <span class=\"_ _b\"></span>descontados <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>un ti<span class=\"_ _0\"></span>po <span class=\"_ _b\"></span>de inter\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>mercado) qu<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>en es<span class=\"_ _0\"></span>te <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>pa<span class=\"_ _1\"></span>rticular <span class=\"_ _b\"></span>(sin i<span class=\"_ _0\"></span>ntereses 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=\"_ _8\"> </span>mercado), <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>coincide <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>importe <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=\"_ _b\"></span>s<span class=\"_ _1\"></span>e imputa <span class=\"_ _b\"></span>a resultados en proporci\u00f3n <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> la <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>otaci\u00f3n <span class=\"_ _0\"></span>a la a<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ortizaci\u00f3n efectuada<span class=\"_ _b\"></span> en el periodo por los activos. V\u00e9ase lo indicado en las Notas 17 y 18.  Los Administradores <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e la <span class=\"_ _b\"></span>Sociedad dominante co<span class=\"_ _0\"></span>nsideran q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e las <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span>diciones <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ncumplidas <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>otras contingen<span class=\"_ _0\"></span>cias 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=\"_ _a\"></span>son <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 2025, Grupo <span class=\"_ _b\"></span>Azkoyen no ha recibido d<span class=\"_ _0\"></span>el C.D.T.I. antic<span class=\"_ _0\"></span>ipos financieros reintegrab<span class=\"_ _0\"></span>les<span class=\"ls16\">. </span>En 2024 se r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>cibieron <span class=\"ls19\">del </span>C.D.T.I anticipos financieros reintegrables por importe de 545 miles de euro<span class=\"_ _0\"></span>s<span class=\"_ _1\"></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>2025<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:<span class=\"_ _2a\"> </span>Miles de euros Deudas a 31 de diciembre de 2025 Corrientes No corrientes Saldo al 31.12.2025 202<span class=\"ls0\">6 </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>202<span class=\"ls0\">9 <span class=\"ls18\">y </span></span>siguientes Total  Anticipos reintegrables 755<span class=\"ls0\"> </span>134<span class=\"ls0\"> </span>117<span class=\"ls0\"> </span>115<span class=\"ls0\"> </span>389<span class=\"ls0\"> </span>62<span class=\"_ _2a\"> </span>1<span class=\"ls0\"> </span>Miles de euros Deudas a 31 de diciembre de 2024 Corrientes No corrientes Saldo al 31.12.2024 2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028 y 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=\"_ _2a\"> </span>Informaci\u00f3n sobre el periodo medio de pago a proveedores. <span class=\"ffe\">Disposici\u00f3n adicional tercera. \u201cDeber de </span>informaci\u00f3n\u201d de la Ley 15/2010, de 5 de julio<span class=\"ff1\"> </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=\"_ _b\"></span>fo<span class=\"_ _1\"></span>rmaci\u00f3n requerida conforme <span class=\"_ _b\"></span>a la Resoluci\u00f3n de 29 de enero de 2016<span class=\"_ _b\"></span> d<span class=\"_ _1\"></span>el 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=\"_ _2a\"> </span>20<span class=\"ls0\">25 </span>20<span class=\"ls0\">24 </span>D\u00edas   <span class=\"ls0\">Periodo medio de pago a proveedores  </span>77,85 77,37   <span class=\"ls0\">Ratio de operaciones pagadas (*) </span>81,42 80,76   <span class=\"ls0\">Ratio de operaciones pendientes de pago </span>51,11 57,97 Miles de euros<span class=\"ff3\"> </span>Total pagos realizados (miles de euros) 70.581 64.382 Total pagos pendientes (miles de euros) 9.431 11.277 Volumen monetario de facturas pagadas en un periodo inferior al m\u00e1ximo establecido en la normativa de morosidad 18.906 18.283 % que representan los pagos inferiores a dicho m\u00e1ximo sobre el total de los pagos realizados 26,79% 28,40% N\u00famero de facturas Facturas pagadas en un periodo inferior al m\u00e1ximo establecido en la normativa de morosidad 9.408 9.<span class=\"ls11\">362</span> % sobre el total de facturas 45,78% 47,91% (*) <span class=\"_ _f\"> </span>En <span class=\"_ _7\"></span>l\u00ed<span class=\"_ _1\"></span>nea <span class=\"_ _a\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>per\u00edodo <span class=\"_ _a\"></span>medio <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>cobro <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"> </span>clientes <span class=\"_ _7\"></span>de <span class=\"_ _6\"> </span>Azkoyen<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Vending <span class=\"_ _a\"></span>&amp; Payment <span class=\"_ _9\"> </span>Solutions<span class=\"_ _0\"></span>, <span class=\"_ _9\"> </span>S.L.U. <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>ejercicio. <span class=\"_ _9\"> </span>En <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>medida <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>compa\u00f1\u00eda consiga <span class=\"_ _b\"></span>reducir <span class=\"_ _c\"></span>el <span class=\"_ _b\"></span>per\u00edodo <span class=\"_ _c\"></span>medio <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>cobro <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>sus <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>lientes <span class=\"_ _c\"></span>ir\u00e1 <span class=\"_ _b\"></span>reduciendo <span class=\"_ _c\"></span>el <span class=\"_ _b\"></span>per\u00edodo medio <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>pago <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>sus <span class=\"_ _a\"></span>proveedores. <span class=\"_ _a\"></span>A<span class=\"_ _1\"></span>proximadamen<span class=\"_ _b\"></span>te, <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span><span class=\"lsa\">38<span class=\"ls1d\">% <span class=\"_ _a\"></span></span></span>de <span class=\"_ _a\"></span>sus <span class=\"_ _7\"></span>pagos <span class=\"_ _a\"></span>a proveedore<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>realizados mediante <span class=\"_ _1\"></span>confirming. <span class=\"_ _1\"></span>Cabe <span class=\"_ _1\"></span>resaltar <span class=\"_ _1\"></span>asimismo <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el confirming nunca<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>es utilizado<span class=\"_ _b\"></span> para pagos entre entidade<span class=\"_ _b\"></span>s <span class=\"_ _1\"></span>del Grupo. Los <span class=\"_ _7\"></span>datos <span class=\"_ _6\"></span>expuestos <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>cuadro <span class=\"_ _6\"></span>anterior <span class=\"_ _7\"></span>sobre <span class=\"_ _6\"></span>pagos <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>proveedores <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>Azkoyen, <span class=\"_ _7\"></span>S.A., <span class=\"_ _6\"> </span>Azkoyen <span class=\"_ _7\"></span>Ve<span class=\"_ _1\"></span>nding <span class=\"_ _7\"></span>&amp; Payment <span class=\"_ _a\"></span>Solutions, <span class=\"_ _1\"></span>S.L<span class=\"_ _1\"></span>.U., <span class=\"_ _a\"></span>Coges <span class=\"_ _1\"></span>Espa\u00f1a <span class=\"_ _a\"></span>Medios <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Pago, <span class=\"_ _1\"></span>S.L<span class=\"_ _1\"></span>., <span class=\"_ _a\"></span>Ascaso <span class=\"_ _a\"></span>Factory <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Primion <span class=\"_ _1\"></span>Technology, <span class=\"_ _a\"></span>S.L.U. (anteriormente  Prim<span class=\"_ _0\"></span>ion  D<span class=\"_ _0\"></span>igitek,  S.L.U.) <span class=\"_ _d\"> </span>hacen  referenc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>a  aquellos <span class=\"_ _8\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>su  naturaleza <span class=\"_ _d\"> </span>son  a<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>reedores comerciales por deudas con suministradores de bienes y ser<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>icios<span class=\"_ _1\"></span>. Grupo Azkoyen dispone <span class=\"_ _b\"></span>de p\u00f3lizas de confirming <span class=\"_ _b\"></span>con un l\u00edmite total <span class=\"_ _0\"></span>de 8.400 miles de <span class=\"_ _b\"></span>euros. Las cuentas a <span class=\"_ _b\"></span>pagar por <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>citadas <span class=\"_ _7\"></span>operaciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>confirming <span class=\"_ _7\"></span>figuran <span class=\"_ _7\"></span>hasta <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>vencimien<span class=\"_ _1\"></span>to <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>balance <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>situaci\u00f3n <span class=\"_ _6\"></span>consolidado como  deuda  comercial.  Asimismo, <span class=\"_ _11\"> </span>los  pagos  relacionados  se  incluyen  en  el  estado  de  fl<span class=\"_ _1\"></span>ujos  de  efectivo consolidado dentro de los flujos de efectivo de las actividades de explotaci\u00f3n (operaci\u00f3n).<span class=\"_ _2a\"> </span><span class=\"_ _1\"></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 <span class=\"_ _6\"></span>financieras <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>cr\u00e9ditos <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>moneda <span class=\"_ _7\"></span>Euro <span class=\"_ _6\"></span>que <span class=\"_ _6\"> </span>c<span class=\"_ _1\"></span>ontra <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>Azkoyen <span class=\"_ _6\"></span>ostenten <span class=\"_ _7\"></span>leg\u00edtimamente <span class=\"_ _6\"></span>sus proveedores <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>que <span class=\"_ _9\"> </span>tra<span class=\"_ _1\"></span>igan <span class=\"_ _9\"> </span>causa <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>operaciones <span class=\"_ _9\"> </span>aceptadas<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>a\u00fa<span class=\"_ _1\"></span>n <span class=\"_ _9\"> </span>no <span class=\"_ _8\"> </span>vencidas, <span class=\"_ _9\"> </span>debidas <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>sus <span class=\"_ _8\"> </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 <span class=\"_ _1\"></span>un descuento <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>por la<span class=\"_ _1\"></span> operaci\u00f3n d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>adelantamiento del<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>pago, y <span class=\"_ _1\"></span>transfiriendo <span class=\"_ _1\"></span>parte d<span class=\"_ _1\"></span>e este descuento a la nueva sociedad constituida tras la segregaci\u00f3n<span class=\"ls16\">. </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>25 <span class=\"_ _a\"></span>ascend\u00edan <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>4.651 mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>560 <span class=\"_ _a\"></span>hab\u00edan <span class=\"_ _a\"></span>sido <span class=\"_ _a\"></span>adquiridos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>mismas <span class=\"_ _7\"></span>(al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>erre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2024: <span class=\"_ _a\"></span>4<span class=\"_ _1\"></span>.700 <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _a\"></span></span>837 mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> de euros<span class=\"ls13\">, </span>respectivamente<span class=\"ls14\">).</span> Para atender el pago de<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>os cr\u00e9ditos, es <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ondici\u00f3n esencial que Grupo Azkoyen cuente con saldos di<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ponibles en las fechas de vencimiento en sus cuentas bancarias, tanto de los que por cesi\u00f3n de los proveedores ostenten la<span class=\"_ _0\"></span>s entidades <span class=\"_ _a\"></span>financieras, <span class=\"_ _a\"></span>como <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>que, <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>habiendo <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _a\"></span>cedidos <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>\u00e9stas, <span class=\"_ _7\"></span>deba <span class=\"_ _a\"></span>ser <span class=\"_ _a\"></span>tramitado <span class=\"_ _7\"></span>su <span class=\"_ _a\"></span>pago <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>las mismas.<span class=\"_ _2a\"> </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 <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>determinado <span class=\"_ _a\"></span>vencimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>cr\u00e9dito, <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>cuenta <span class=\"_ _1\"></span>bancaria <span class=\"_ _1\"></span>de <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>Azkoyen <span class=\"_ _1\"></span>no <span class=\"_ _a\"></span>presentara <span class=\"_ _1\"></span>saldo suficiente <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>atender <span class=\"_ _c\"></span>su <span class=\"_ _b\"></span>pago, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>entidad <span class=\"_ _b\"></span>financiera <span class=\"_ _c\"></span>no <span class=\"_ _b\"></span>realizar\u00e1 <span class=\"_ _b\"></span>el <span class=\"_ _c\"></span>mismo. <span class=\"_ _b\"></span>No obstante, <span class=\"_ _c\"></span>lo<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>anterior, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>supuesto de <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>ya <span class=\"_ _a\"></span>lo <span class=\"_ _1\"></span>ostentase <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>entidad <span class=\"_ _a\"></span>financiera, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>citado <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>reflejar\u00e1 <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>pecial <span class=\"_ _1\"></span>que devengar\u00e1 <span class=\"_ _b\"></span>in<span class=\"_ _1\"></span>tereses <span class=\"_ _b\"></span>diarios de<span class=\"_ _b\"></span> demora, <span class=\"_ _b\"></span>desde la <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>del impago<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>hasta <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>fech<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>en que <span class=\"_ _b\"></span>existiese <span class=\"_ _b\"></span>saldo suficient<span class=\"_ _b\"></span>e en <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>bancaria <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>atender <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>pago. <span class=\"_ _a\"></span>En <span class=\"_ _7\"></span>esta <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>mprobable <span class=\"_ _a\"></span>situaci\u00f3n, <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>saldo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>esta cuenta <span class=\"_ _b\"></span>especial <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>intereses <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>clasificar\u00edan <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>balance <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>situaci\u00f3n consolidado <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>deudas <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>entidades de cr\u00e9dito.  De acuerdo con <span class=\"_ _b\"></span>los<span class=\"_ _1\"></span> co<span class=\"_ _0\"></span>ntratos, la deuda q<span class=\"_ _b\"></span>ue<span class=\"_ _1\"></span> resulte <span class=\"_ _0\"></span>contra Grupo Azkoyen por raz\u00f3n <span class=\"_ _b\"></span>de cada p\u00f3liza de <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span>firming<span class=\"_ _b\"></span> podr\u00e1 s<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>compensada por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>entidad <span class=\"_ _1\"></span>financiera <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>cualquier otra <span class=\"_ _1\"></span>que <span class=\"_ _7\"></span>Grupo <span class=\"_ _1\"></span>Azkoyen p<span class=\"_ _1\"></span>udiera <span class=\"_ _1\"></span>tener a<span class=\"_ _1\"></span> su <span class=\"_ _1\"></span>favor, cualquiera que sea <span class=\"_ _b\"></span>la forma y <span class=\"_ _b\"></span>do<span class=\"_ _1\"></span>cumentos en q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e est\u00e9 r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>presentada, la fe<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ha de <span class=\"_ _b\"></span>ve<span class=\"_ _1\"></span>ncimiento, que<span class=\"_ _1\"></span>, a est<span class=\"_ _0\"></span>e efecto, podr\u00e1  anticipar <span class=\"_ _d\"> </span>la  entidad <span class=\"_ _d\"> </span>financiera, <span class=\"_ _d\"> </span>y  el <span class=\"_ _d\"> </span>t\u00edtulo  de <span class=\"_ _d\"> </span>su  de<span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>cho,  incluso <span class=\"_ _8\"> </span>el<span class=\"_ _1\"></span>  de <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>ep\u00f3sito. <span class=\"_ _d\"> </span>Por  lo <span class=\"_ _d\"> </span>dem\u00e1s,  las mencionadas <span class=\"_ _8\"> </span>p\u00f3lizas <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>onfirming <span class=\"_ _9\"> </span>no <span class=\"_ _8\"> </span>incluyen <span class=\"_ _8\"> </span>inmovilizaciones <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>dep\u00f3s<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>tos, <span class=\"_ _8\"> </span>otras <span class=\"_ _8\"> </span>garant\u00edas <span class=\"_ _9\"> </span>o <span class=\"_ _8\"> </span>colaterales prestados en favo<span class=\"_ _1\"></span>r de las entidades financie<span class=\"_ _1\"></span>ras. <span class=\"_ _1\"></span>Por tanto, no <span class=\"_ _1\"></span>existen garant\u00edas significativas u <span class=\"_ _1\"></span>otras condiciones relevantes que <span class=\"_ _1\"></span>pongan de m<span class=\"_ _1\"></span>anifiesto un <span class=\"_ _1\"></span>cambio en <span class=\"_ _1\"></span>la naturaleza <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>mencionadas operaciones de<span class=\"_ _1\"></span> confirming de Grupo Azkoyen, que se clasifican como deuda comercial. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "<div class=\"c wd5 h9c gs148\"><div class=\"t m0 x34 h2 yc8 ff1 fs0 fc0 sc0 ls0 ws0\">No corrientes- </div></div><div class=\"c wd5 h9d gs149\"><div class=\"t m0 x34 h25 ya2 ff3 fs0 fc0 sc0 ls0 ws0\">Pasivos por arrendamiento (Nota 6) </div><div class=\"t m0 x34 h25 y664 ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w69 h9d gs14a\"><div class=\"t m0 x44 h25 ya2 ff3 fs0 fc0 sc0 ls0 ws0\">4.190 </div></div><div class=\"c w64 h9d gs14b\"><div class=\"t m0 x44 h25 ya2 ff3 fs0 fc0 sc0 ls0 ws0\">5.414 </div></div><div class=\"c wd5 h9c gs14c\"><div class=\"t m0 x34 h25 yc8 ff3 fs0 fc0 sc0 ls0 ws0\">Anticipos financieros reintegrables (Nota 13.1) </div><div class=\"t m0 x34 h25 y664 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x34 h25 y666 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x34 h25 y667 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x34 h25 y668 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x34 h25 y669 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x34 h25 y66a ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x34 h25 y66b ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x34 h25 y66c ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x34 h25 y66d ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x34 h25 y66e ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w69 h9c gs14d\"><div class=\"t m0 x28 h25 yc8 ff3 fs0 fc0 sc0 ls11 ws0\">621<span class=\"ls0\"> </span></div></div><div class=\"c w64 h9c gs14e\"><div class=\"t m0 x28 h25 yc8 ff3 fs0 fc0 sc0 ls11 ws0\">740<span class=\"ls0\"> </span></div></div><div class=\"c wd5 h9c gs14f\"><div class=\"t m0 x34 h25 yc8 ff3 fs0 fc0 sc0 ls0 ws0\">Otros (Nota 3.j) </div></div><div class=\"c w69 h9c gs150\"><div class=\"t m0 x28 h25 yc8 ff3 fs0 fc0 sc0 ls11 ws0\">428<span class=\"ls0\"> </span></div></div><div class=\"c w64 h9c gs151\"><div class=\"t m0 x28 h25 yc8 ff3 fs0 fc0 sc0 ls11 ws0\">491<span class=\"ls0\"> </span></div></div><div class=\"c w69 hc4 gs152\"><div class=\"t m0 x44 h2 y671 ff1 fs0 fc0 sc0 ls0 ws0\">5.239 </div></div><div class=\"c w64 hc4 gs153\"><div class=\"t m0 x44 h2 y671 ff1 fs0 fc0 sc0 ls0 ws0\">6.645 </div></div><div class=\"c w39 h29 gs159\"><div class=\"t m0 x4 h2 y67d ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h2 y67e ffe fs0 fc0 sc0 ls0 ws0\">\u201cEarn Out\u201d <span class=\"ff1\"> </span></div><div class=\"t m0 x4 h25 y4fe 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 x4 h25 y67f ff3 fs0 fc0 sc0 ls0 ws0\">financieros por importe total de 6.296 miles de euros. </div><div class=\"t m0 x4 h25 y569 ff3 fs0 fc0 sc0 ls0 ws0\">El movimiento del ejercicio 2024 fue el siguiente: </div></div><div class=\"c wd8 hc6 gs15a\"><div class=\"t m0 xa0 h2 yc0 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c wd7 hc0 gs15b\"><div class=\"t m0 x34 h2 y682 ff1 fs0 fc0 sc0 ls0 ws0\"> Saldo a 31 de diciembre de 2023 </div></div><div class=\"c wd8 hc0 gs15c\"><div class=\"t m0 x2c h2 y682 ff1 fs0 fc0 sc0 ls0 ws0\">2.884 </div></div><div class=\"c wd7 hc0 gs15d\"><div class=\"t m0 x34 h25 y682 ff3 fs0 fc0 sc0 ls0 ws0\"> Rec\u00e1lculo Ascaso Factory, S.L.U. (Nota 21) </div></div><div class=\"c wd8 hc0 gs15e\"><div class=\"t m0 x28 h25 y72 ff3 fs0 fc0 sc0 ls0 ws0\">(659) </div></div><div class=\"c wd7 hc8 gs15f\"><div class=\"t m0 x34 h25 y8a ff3 fs0 fc0 sc0 ls0 ws0\"> Gastos financieros (Nota 22) </div></div><div class=\"c wd8 hc8 gs160\"><div class=\"t m0 x2d h25 y69 ff3 fs0 fc0 sc0 ls11 ws0\">228<span class=\"ls0\"> </span></div></div><div class=\"c wd7 hc0 gs161\"><div class=\"t m0 x34 h25 y682 ff3 fs0 fc0 sc0 ls0 ws0\"> Earn Out pagado </div></div><div class=\"c wd8 hc0 gs162\"><div class=\"t m0 x44 h25 y69 ff3 fs0 fc0 sc0 ls0 ws0\">(1.500) </div></div><div class=\"c wd7 hc8 gs163\"><div class=\"t m0 x34 h2 y8a ff1 fs0 fc0 sc0 ls0 ws0\"> Saldo a 31 de diciembre de 2024 </div></div><div class=\"c wd8 hc8 gs164\"><div class=\"t m0 x2d h2 y69 ff1 fs0 fc0 sc0 ls11 ws0\">953<span class=\"_ _2a\"> </span><span class=\"ls0\"> </span></div></div>El movimiento del ejercicio 2025 es el siguiente: Total  Saldo a 31 de diciembre de 2024 953<span class=\"ls0\"> </span> Gastos financieros (Nota 22) 47<span class=\"ls0\"> </span> Earn Out pagado (1.000)  Saldo a 31 de diciembre de 2025 - En <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>se h<span class=\"_ _1\"></span>an dotado <span class=\"_ _1\"></span>47 m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>de eu<span class=\"_ _1\"></span>ros de <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>financieros y <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>pagado <span class=\"_ _1\"></span>1.000<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ffa\">miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros de <span class=\"_ _1\"></span>\u201c<span class=\"_ _1\"></span></span>Earn<span class=\"_ _0\"></span> O<span class=\"ls11\">ut<span class=\"ffa ls14\">\u201d </span></span>(1.500 miles de euros en el ejercicio 2024). En <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>ejercicio <span class=\"_ _6\"> </span>2024, <span class=\"_ _6\"></span>se <span class=\"_ _6\"> </span><span class=\"ls1b\">re<span class=\"_ _1\"></span></span>-estimaron <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>cifras <span class=\"_ _6\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>pagar <span class=\"_ _6\"></span>minorando <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>cuenta <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>agar <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>ante<span class=\"_ _1\"></span>rior <span class=\"_ _7\"></span>accionista <span class=\"_ _6\"></span>de Ascaso Factory, S.L.U en <span class=\"_ _0\"></span>659 miles de <span class=\"_ _b\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"ffa\">con contrapartida <span class=\"_ _0\"></span>\u201cIngresos Financieros\u201d de <span class=\"_ _b\"></span>la cuenta de <span class=\"ff3\">p\u00e9rdidas y </span></span>ganancias consolidada. 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=\"_ _b\"></span>a deuda con el Centro para <span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> Desarrollo Te<span class=\"_ _0\"></span>cnol\u00f3gico Industrial (C.D.T.I.), con el Ministerio <span class=\"_ _b\"></span>de Ciencia <span class=\"_ _b\"></span>y Tecnolog\u00eda <span class=\"_ _b\"></span>(M.I.N.E.R) y <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la Direcci\u00f3n G<span class=\"_ _0\"></span>eneral <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> Po<span class=\"_ _b\"></span>l\u00edt<span class=\"_ _1\"></span>ica <span class=\"_ _0\"></span>Tecnol\u00f3gica <span class=\"_ _b\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>amparo del 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> reintegra<span class=\"_ _1\"></span>ble <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>red<span class=\"_ _1\"></span>ucido (n<span class=\"_ _1\"></span>o sup<span class=\"_ _1\"></span>erior al <span class=\"_ _1\"></span>0,75%<span class=\"_ _1\"></span>) <span class=\"ls19\">en </span>determinados <span class=\"_ _1\"></span>proyectos <span class=\"_ _1\"></span>de Azko<span class=\"_ _1\"></span>yen, S.A. <span class=\"_ _1\"></span>(actualmente <span class=\"_ _1\"></span><span class=\"ls20\">Az</span>koyen <span class=\"_ _1\"></span>Vending &amp; <span class=\"_ _1\"></span>Payment <span class=\"_ _1\"></span>Solutions, <span class=\"_ _1\"></span>S.L.U <span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>Nota 1)<span class=\"ls13\">, </span>para la realizaci\u00f3n de actividades espec\u00edficas (en gran parte actuaciones de investigaci\u00f3n y desarrollo)<span class=\"_ _1\"></span><span class=\"ls13\">. </span> Los anticipos <span class=\"_ _0\"></span>financieros reintegrables <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e v<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>loran en <span class=\"_ _0\"></span>el momento <span class=\"_ _b\"></span>inicial por su <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alor razona<span class=\"_ _b\"></span>bl<span class=\"_ _1\"></span>e (valor <span class=\"_ _b\"></span>actual de los<span class=\"_ _0\"></span> pagos <span class=\"_ _b\"></span>fu<span class=\"_ _1\"></span>turos <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>reintegrar <span class=\"_ _b\"></span>descontados <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>un ti<span class=\"_ _0\"></span>po <span class=\"_ _b\"></span>de inter\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>mercado) qu<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>en es<span class=\"_ _0\"></span>te <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>pa<span class=\"_ _1\"></span>rticular <span class=\"_ _b\"></span>(sin i<span class=\"_ _0\"></span>ntereses 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=\"_ _8\"> </span>mercado), <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>coincide <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>importe <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=\"_ _b\"></span>s<span class=\"_ _1\"></span>e imputa <span class=\"_ _b\"></span>a resultados en proporci\u00f3n <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> la <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>otaci\u00f3n <span class=\"_ _0\"></span>a la a<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ortizaci\u00f3n efectuada<span class=\"_ _b\"></span> en el periodo por los activos. V\u00e9ase lo indicado en las Notas 17 y 18.  Los Administradores <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e la <span class=\"_ _b\"></span>Sociedad dominante co<span class=\"_ _0\"></span>nsideran q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e las <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span>diciones <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ncumplidas <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>otras contingen<span class=\"_ _0\"></span>cias 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=\"_ _a\"></span>son <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 2025, Grupo <span class=\"_ _b\"></span>Azkoyen no ha recibido d<span class=\"_ _0\"></span>el C.D.T.I. antic<span class=\"_ _0\"></span>ipos financieros reintegrab<span class=\"_ _0\"></span>les<span class=\"ls16\">. </span>En 2024 se r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>cibieron <span class=\"ls19\">del </span>C.D.T.I anticipos financieros reintegrables por importe de 545 miles de euro<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span> 117<span class=\"ls0\"> </span>115<span class=\"ls0\"> </span>389<span class=\"ls0\"> </span>62<span class=\"_ _2a\"> </span>1<div class=\"c w72 h24 gs16a\"><div class=\"t m0 x28 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">154<span class=\"ls0\"> </span></div></div><div class=\"c we1 h24 gs16b\"><div class=\"t m0 xa1 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">11<span class=\"ls0\">5 </span></div></div><div class=\"c wdd h24 gs16c\"><div class=\"t m0 x23 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">47<span class=\"ls0\">1 </span></div></div><div class=\"c we2 h24 gs16d\"><div class=\"t m0 x26 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">740<span class=\"_ _2a\"> </span><span class=\"ls0\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "Corrientes, otras deudas corrientes- Pasivos por arrendamiento (Nota 6)  2.942 2.909 \u201cEarn out\u201d<span class=\"ff3\"> </span>- 953<span class=\"ls0\"> </span>Anticipos financieros reintegrables (Nota 13.1) 134<span class=\"ls0\"> </span>164<span class=\"ls0\"> </span>3.076 4.026 Corrientes, acreedores comerciales y otras-<span class=\"ff3\"> </span>Administraciones P\u00fablicas (Nota 23.3) 4.985 4.496 Acreedores por compras o servicios  18.<span class=\"ls0\">825 </span>18.438 Remuneraciones pendientes de pago y otros  5.884 5.754 Otros acreedores 1.114 1.148 30<span class=\"ls0\">.808 </span>29.836 \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 2024 fue el siguiente: Total  Saldo a 31 de diciembre de 2023 2.884  Rec\u00e1lculo Ascaso Factory, S.L.U. (Nota 21) (659)  Gastos financieros (Nota 22) 228<span class=\"ls0\"> </span> Earn Out pagado (1.500)  Saldo a 31 de diciembre de 2024 953<span class=\"_ _2a\"> </span>El movimiento del ejercicio 2025 es el siguiente: Total  Saldo a 31 de diciembre de 2024 953<span class=\"ls0\"> </span> Gastos financieros (Nota 22) 47<span class=\"ls0\"> </span> Earn Out pagado (1.000)  Saldo a 31 de diciembre de 2025 - En <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>se h<span class=\"_ _1\"></span>an dotado <span class=\"_ _1\"></span>47 m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>de eu<span class=\"_ _1\"></span>ros de <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>financieros y <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>pagado <span class=\"_ _1\"></span>1.000<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ffa\">miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros de <span class=\"_ _1\"></span>\u201c<span class=\"_ _1\"></span></span>Earn<span class=\"_ _0\"></span> O<span class=\"ls11\">ut<span class=\"ffa ls14\">\u201d </span></span>(1.500 miles de euros en el ejercicio 2024). En <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _7\"></span>ejercicio <span class=\"_ _6\"> </span>2024, <span class=\"_ _6\"></span>se <span class=\"_ _6\"> </span><span class=\"ls1b\">re<span class=\"_ _1\"></span></span>-estimaron <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>cifras <span class=\"_ _6\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>pagar <span class=\"_ _6\"></span>minorando <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>cuenta <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>agar <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>ante<span class=\"_ _1\"></span>rior <span class=\"_ _7\"></span>accionista <span class=\"_ _6\"></span>de Ascaso Factory, S.L.U en <span class=\"_ _0\"></span>659 miles de <span class=\"_ _b\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"ffa\">con contrapartida <span class=\"_ _0\"></span>\u201cIngresos Financieros\u201d de <span class=\"_ _b\"></span>la cuenta de <span class=\"ff3\">p\u00e9rdidas y </span></span>ganancias consolidada. 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=\"_ _b\"></span>a deuda con el Centro para <span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> Desarrollo Te<span class=\"_ _0\"></span>cnol\u00f3gico Industrial (C.D.T.I.), con el Ministerio <span class=\"_ _b\"></span>de Ciencia <span class=\"_ _b\"></span>y Tecnolog\u00eda <span class=\"_ _b\"></span>(M.I.N.E.R) y <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>la Direcci\u00f3n G<span class=\"_ _0\"></span>eneral <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span> Po<span class=\"_ _b\"></span>l\u00edt<span class=\"_ _1\"></span>ica <span class=\"_ _0\"></span>Tecnol\u00f3gica <span class=\"_ _b\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>amparo del 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> reintegra<span class=\"_ _1\"></span>ble <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>red<span class=\"_ _1\"></span>ucido (n<span class=\"_ _1\"></span>o sup<span class=\"_ _1\"></span>erior al <span class=\"_ _1\"></span>0,75%<span class=\"_ _1\"></span>) <span class=\"ls19\">en </span>determinados <span class=\"_ _1\"></span>proyectos <span class=\"_ _1\"></span>de Azko<span class=\"_ _1\"></span>yen, S.A. <span class=\"_ _1\"></span>(actualmente <span class=\"_ _1\"></span><span class=\"ls20\">Az</span>koyen <span class=\"_ _1\"></span>Vending &amp; <span class=\"_ _1\"></span>Payment <span class=\"_ _1\"></span>Solutions, <span class=\"_ _1\"></span>S.L.U <span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>Nota 1)<span class=\"ls13\">, </span>para la realizaci\u00f3n de actividades espec\u00edficas (en gran parte actuaciones de investigaci\u00f3n y desarrollo)<span class=\"_ _1\"></span><span class=\"ls13\">. </span> Los anticipos <span class=\"_ _0\"></span>financieros reintegrables <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>e v<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>loran en <span class=\"_ _0\"></span>el momento <span class=\"_ _b\"></span>inicial por su <span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>alor razona<span class=\"_ _b\"></span>bl<span class=\"_ _1\"></span>e (valor <span class=\"_ _b\"></span>actual de los<span class=\"_ _0\"></span> pagos <span class=\"_ _b\"></span>fu<span class=\"_ _1\"></span>turos <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>reintegrar <span class=\"_ _b\"></span>descontados <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>un ti<span class=\"_ _0\"></span>po <span class=\"_ _b\"></span>de inter\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>mercado) qu<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>en es<span class=\"_ _0\"></span>te <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>pa<span class=\"_ _1\"></span>rticular <span class=\"_ _b\"></span>(sin i<span class=\"_ _0\"></span>ntereses 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=\"_ _8\"> </span>mercado), <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>coincide <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>el <span class=\"_ _8\"> </span>importe <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=\"_ _b\"></span>s<span class=\"_ _1\"></span>e imputa <span class=\"_ _b\"></span>a resultados en proporci\u00f3n <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> la <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>otaci\u00f3n <span class=\"_ _0\"></span>a la a<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ortizaci\u00f3n efectuada<span class=\"_ _b\"></span> en el periodo por los activos. V\u00e9ase lo indicado en las Notas 17 y 18.  Los Administradores <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e la <span class=\"_ _b\"></span>Sociedad dominante co<span class=\"_ _0\"></span>nsideran q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e las <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span>diciones <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>ncumplidas <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>otras contingen<span class=\"_ _0\"></span>cias 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=\"_ _a\"></span>son <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 2025, Grupo <span class=\"_ _b\"></span>Azkoyen no ha recibido d<span class=\"_ _0\"></span>el C.D.T.I. antic<span class=\"_ _0\"></span>ipos financieros reintegrab<span class=\"_ _0\"></span>les<span class=\"ls16\">. </span>En 2024 se r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>cibieron <span class=\"ls19\">del </span>C.D.T.I anticipos financieros reintegrables por importe de 545 miles de euro<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span> <div class=\"c wdf h24 gs166\"><div class=\"t m0 x23 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">134<span class=\"ls0\"> </span></div></div><div class=\"c wdf h24 gs168\"><div class=\"t m0 x23 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">164<span class=\"ls0\"> </span></div></div>Grupo Azkoyen dispone <span class=\"_ _b\"></span>de p\u00f3lizas de confirming <span class=\"_ _b\"></span>con un l\u00edmite total <span class=\"_ _0\"></span>de 8.400 miles de <span class=\"_ _b\"></span>euros. Las cuentas a <span class=\"_ _b\"></span>pagar por <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>citadas <span class=\"_ _7\"></span>operaciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>confirming <span class=\"_ _7\"></span>figuran <span class=\"_ _7\"></span>hasta <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>vencimien<span class=\"_ _1\"></span>to <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>balance <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>situaci\u00f3n <span class=\"_ _6\"></span>consolidado como  deuda  comercial.  Asimismo, <span class=\"_ _11\"> </span>los  pagos  relacionados  se  incluyen  en  el  estado  de  fl<span class=\"_ _1\"></span>ujos  de  efectivo consolidado dentro de los flujos de efectivo de las actividades de explotaci\u00f3n (operaci\u00f3n).<span class=\"_ _2a\"> </span>El <span class=\"_ _7\"></span>objeto <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>dichas <span class=\"_ _7\"></span>p\u00f3lizas <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>onfirming <span class=\"_ _a\"></span>incluye <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>gesti\u00f3n, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>administraci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>tramitaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _a\"></span>p<span class=\"_ _1\"></span>ago <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>las entidades <span class=\"_ _6\"></span>financieras <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>cr\u00e9ditos <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>moneda <span class=\"_ _7\"></span>Euro <span class=\"_ _6\"></span>que <span class=\"_ _6\"> </span>c<span class=\"_ _1\"></span>ontra <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>Azkoyen <span class=\"_ _6\"></span>ostenten <span class=\"_ _7\"></span>leg\u00edtimamente <span class=\"_ _6\"></span>sus proveedores <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>que <span class=\"_ _9\"> </span>tra<span class=\"_ _1\"></span>igan <span class=\"_ _9\"> </span>causa <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>operaciones <span class=\"_ _9\"> </span>aceptadas<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>a\u00fa<span class=\"_ _1\"></span>n <span class=\"_ _9\"> </span>no <span class=\"_ _8\"> </span>vencidas, <span class=\"_ _9\"> </span>debidas <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>sus <span class=\"_ _8\"> </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 <span class=\"_ _1\"></span>un descuento <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>por la<span class=\"_ _1\"></span> operaci\u00f3n d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>adelantamiento del<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>pago, y <span class=\"_ _1\"></span>transfiriendo <span class=\"_ _1\"></span>parte d<span class=\"_ _1\"></span>e este descuento a la nueva sociedad constituida tras la segregaci\u00f3n<span class=\"ls16\">. </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>25 <span class=\"_ _a\"></span>ascend\u00edan <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>4.651 mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>560 <span class=\"_ _a\"></span>hab\u00edan <span class=\"_ _a\"></span>sido <span class=\"_ _a\"></span>adquiridos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>mismas <span class=\"_ _7\"></span>(al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>erre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2024: <span class=\"_ _a\"></span>4<span class=\"_ _1\"></span>.700 <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _a\"></span></span>837 mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> de euros<span class=\"ls13\">, </span>respectivamente<span class=\"ls14\">).</span> Para atender el pago de<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>os cr\u00e9ditos, es <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ondici\u00f3n esencial que Grupo Azkoyen cuente con saldos di<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ponibles en las fechas de vencimiento en sus cuentas bancarias, tanto de los que por cesi\u00f3n de los proveedores ostenten la<span class=\"_ _0\"></span>s entidades <span class=\"_ _a\"></span>financieras, <span class=\"_ _a\"></span>como <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>que, <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>habiendo <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _a\"></span>cedidos <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>\u00e9stas, <span class=\"_ _7\"></span>deba <span class=\"_ _a\"></span>ser <span class=\"_ _a\"></span>tramitado <span class=\"_ _7\"></span>su <span class=\"_ _a\"></span>pago <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>las mismas.<span class=\"_ _2a\"> </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 <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>determinado <span class=\"_ _a\"></span>vencimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>cr\u00e9dito, <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>cuenta <span class=\"_ _1\"></span>bancaria <span class=\"_ _1\"></span>de <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>Azkoyen <span class=\"_ _1\"></span>no <span class=\"_ _a\"></span>presentara <span class=\"_ _1\"></span>saldo suficiente <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>atender <span class=\"_ _c\"></span>su <span class=\"_ _b\"></span>pago, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>entidad <span class=\"_ _b\"></span>financiera <span class=\"_ _c\"></span>no <span class=\"_ _b\"></span>realizar\u00e1 <span class=\"_ _b\"></span>el <span class=\"_ _c\"></span>mismo. <span class=\"_ _b\"></span>No obstante, <span class=\"_ _c\"></span>lo<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>anterior, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>supuesto de <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>ya <span class=\"_ _a\"></span>lo <span class=\"_ _1\"></span>ostentase <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>entidad <span class=\"_ _a\"></span>financiera, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>citado <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>reflejar\u00e1 <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>pecial <span class=\"_ _1\"></span>que devengar\u00e1 <span class=\"_ _b\"></span>in<span class=\"_ _1\"></span>tereses <span class=\"_ _b\"></span>diarios de<span class=\"_ _b\"></span> demora, <span class=\"_ _b\"></span>desde la <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>del impago<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>hasta <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>fech<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>en que <span class=\"_ _b\"></span>existiese <span class=\"_ _b\"></span>saldo suficient<span class=\"_ _b\"></span>e en <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>bancaria <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>atender <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>pago. <span class=\"_ _a\"></span>En <span class=\"_ _7\"></span>esta <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>mprobable <span class=\"_ _a\"></span>situaci\u00f3n, <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>saldo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>esta cuenta <span class=\"_ _b\"></span>especial <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>intereses <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>clasificar\u00edan <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>balance <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>situaci\u00f3n consolidado <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>deudas <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>entidades de cr\u00e9dito.  De acuerdo con <span class=\"_ _b\"></span>los<span class=\"_ _1\"></span> co<span class=\"_ _0\"></span>ntratos, la deuda q<span class=\"_ _b\"></span>ue<span class=\"_ _1\"></span> resulte <span class=\"_ _0\"></span>contra Grupo Azkoyen por raz\u00f3n <span class=\"_ _b\"></span>de cada p\u00f3liza de <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span>firming<span class=\"_ _b\"></span> podr\u00e1 s<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>compensada por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>entidad <span class=\"_ _1\"></span>financiera <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>cualquier otra <span class=\"_ _1\"></span>que <span class=\"_ _7\"></span>Grupo <span class=\"_ _1\"></span>Azkoyen p<span class=\"_ _1\"></span>udiera <span class=\"_ _1\"></span>tener a<span class=\"_ _1\"></span> su <span class=\"_ _1\"></span>favor, cualquiera que sea <span class=\"_ _b\"></span>la forma y <span class=\"_ _b\"></span>do<span class=\"_ _1\"></span>cumentos en q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e est\u00e9 r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>presentada, la fe<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ha de <span class=\"_ _b\"></span>ve<span class=\"_ _1\"></span>ncimiento, que<span class=\"_ _1\"></span>, a est<span class=\"_ _0\"></span>e efecto, podr\u00e1  anticipar <span class=\"_ _d\"> </span>la  entidad <span class=\"_ _d\"> </span>financiera, <span class=\"_ _d\"> </span>y  el <span class=\"_ _d\"> </span>t\u00edtulo  de <span class=\"_ _d\"> </span>su  de<span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>cho,  incluso <span class=\"_ _8\"> </span>el<span class=\"_ _1\"></span>  de <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>ep\u00f3sito. <span class=\"_ _d\"> </span>Por  lo <span class=\"_ _d\"> </span>dem\u00e1s,  las mencionadas <span class=\"_ _8\"> </span>p\u00f3lizas <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>onfirming <span class=\"_ _9\"> </span>no <span class=\"_ _8\"> </span>incluyen <span class=\"_ _8\"> </span>inmovilizaciones <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>dep\u00f3s<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>tos, <span class=\"_ _8\"> </span>otras <span class=\"_ _8\"> </span>garant\u00edas <span class=\"_ _9\"> </span>o <span class=\"_ _8\"> </span>colaterales prestados en favo<span class=\"_ _1\"></span>r de las entidades financie<span class=\"_ _1\"></span>ras. <span class=\"_ _1\"></span>Por tanto, no <span class=\"_ _1\"></span>existen garant\u00edas significativas u <span class=\"_ _1\"></span>otras condiciones relevantes que <span class=\"_ _1\"></span>pongan de m<span class=\"_ _1\"></span>anifiesto un <span class=\"_ _1\"></span>cambio en <span class=\"_ _1\"></span>la naturaleza <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>mencionadas operaciones de<span class=\"_ _1\"></span> confirming de Grupo Azkoyen, que se clasifican como deuda comercial. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "<div class=\"c wd5 h9c gs155\"><div class=\"t m0 x34 h25 yc8 ff3 fs0 fc0 sc0 ls0 ws0\">Acreedores por compras o servicios  </div></div><div class=\"c w69 h9c gs156\"><div class=\"t m0 x59 h25 yc8 ff3 fs0 fc0 sc0 ls11 ws0\">18.<span class=\"ls0\">825 </span></div></div><div class=\"c w64 h9c gs157\"><div class=\"t m0 x59 h25 yc8 ff3 fs0 fc0 sc0 ls0 ws0\">18.438 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "A<span class=\"_ _1\"></span>proximadamen<span class=\"_ _b\"></span>te, <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span><span class=\"lsa\">38<span class=\"ls1d\">% <span class=\"_ _a\"></span></span></span>de <span class=\"_ _a\"></span>sus <span class=\"_ _7\"></span>pagos <span class=\"_ _a\"></span>a proveedore<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>realizados mediante <span class=\"_ _1\"></span>confirming. <span class=\"_ _1\"></span>Cabe <span class=\"_ _1\"></span>resaltar <span class=\"_ _1\"></span>asimismo <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el confirming nunca<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>es utilizado<span class=\"_ _b\"></span> para pagos entre entidade<span class=\"_ _b\"></span>s <span class=\"_ _1\"></span>del Grupo. Los <span class=\"_ _7\"></span>datos <span class=\"_ _6\"></span>expuestos <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>cuadro <span class=\"_ _6\"></span>anterior <span class=\"_ _7\"></span>sobre <span class=\"_ _6\"></span>pagos <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>proveedores <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>Azkoyen, <span class=\"_ _7\"></span>S.A., <span class=\"_ _6\"> </span>Azkoyen <span class=\"_ _7\"></span>Ve<span class=\"_ _1\"></span>nding <span class=\"_ _7\"></span>&amp; Payment <span class=\"_ _a\"></span>Solutions, <span class=\"_ _1\"></span>S.L<span class=\"_ _1\"></span>.U., <span class=\"_ _a\"></span>Coges <span class=\"_ _1\"></span>Espa\u00f1a <span class=\"_ _a\"></span>Medios <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Pago, <span class=\"_ _1\"></span>S.L<span class=\"_ _1\"></span>., <span class=\"_ _a\"></span>Ascaso <span class=\"_ _a\"></span>Factory <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Primion <span class=\"_ _1\"></span>Technology, <span class=\"_ _a\"></span>S.L.U. (anteriormente  Prim<span class=\"_ _0\"></span>ion  D<span class=\"_ _0\"></span>igitek,  S.L.U.) <span class=\"_ _d\"> </span>hacen  referenc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>a  aquellos <span class=\"_ _8\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>su  naturaleza <span class=\"_ _d\"> </span>son  a<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>reedores comerciales por deudas con suministradores de bienes y ser<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>icios<span class=\"_ _1\"></span>. Grupo Azkoyen dispone <span class=\"_ _b\"></span>de p\u00f3lizas de confirming <span class=\"_ _b\"></span>con un l\u00edmite total <span class=\"_ _0\"></span>de 8.400 miles de <span class=\"_ _b\"></span>euros. Las cuentas a <span class=\"_ _b\"></span>pagar por <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>citadas <span class=\"_ _7\"></span>operaciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>confirming <span class=\"_ _7\"></span>figuran <span class=\"_ _7\"></span>hasta <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>vencimien<span class=\"_ _1\"></span>to <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>balance <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>situaci\u00f3n <span class=\"_ _6\"></span>consolidado como  deuda  comercial.  Asimismo, <span class=\"_ _11\"> </span>los  pagos  relacionados  se  incluyen  en  el  estado  de  fl<span class=\"_ _1\"></span>ujos  de  efectivo consolidado dentro de los flujos de efectivo de las actividades de explotaci\u00f3n (operaci\u00f3n).<span class=\"_ _2a\"> </span><span class=\"_ _1\"></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 <span class=\"_ _6\"></span>financieras <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>cr\u00e9ditos <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>moneda <span class=\"_ _7\"></span>Euro <span class=\"_ _6\"></span>que <span class=\"_ _6\"> </span>c<span class=\"_ _1\"></span>ontra <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>Azkoyen <span class=\"_ _6\"></span>ostenten <span class=\"_ _7\"></span>leg\u00edtimamente <span class=\"_ _6\"></span>sus proveedores <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>que <span class=\"_ _9\"> </span>tra<span class=\"_ _1\"></span>igan <span class=\"_ _9\"> </span>causa <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>operaciones <span class=\"_ _9\"> </span>aceptadas<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>a\u00fa<span class=\"_ _1\"></span>n <span class=\"_ _9\"> </span>no <span class=\"_ _8\"> </span>vencidas, <span class=\"_ _9\"> </span>debidas <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>sus <span class=\"_ _8\"> </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 <span class=\"_ _1\"></span>un descuento <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>por la<span class=\"_ _1\"></span> operaci\u00f3n d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>adelantamiento del<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>pago, y <span class=\"_ _1\"></span>transfiriendo <span class=\"_ _1\"></span>parte d<span class=\"_ _1\"></span>e este descuento a la nueva sociedad constituida tras la segregaci\u00f3n<span class=\"ls16\">. </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>25 <span class=\"_ _a\"></span>ascend\u00edan <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>4.651 mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>560 <span class=\"_ _a\"></span>hab\u00edan <span class=\"_ _a\"></span>sido <span class=\"_ _a\"></span>adquiridos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>mismas <span class=\"_ _7\"></span>(al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>erre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2024: <span class=\"_ _a\"></span>4<span class=\"_ _1\"></span>.700 <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _a\"></span></span>837 mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> de euros<span class=\"ls13\">, </span>respectivamente<span class=\"ls14\">).</span> Para atender el pago de<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>os cr\u00e9ditos, es <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ondici\u00f3n esencial que Grupo Azkoyen cuente con saldos di<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ponibles en las fechas de vencimiento en sus cuentas bancarias, tanto de los que por cesi\u00f3n de los proveedores ostenten la<span class=\"_ _0\"></span>s entidades <span class=\"_ _a\"></span>financieras, <span class=\"_ _a\"></span>como <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>que, <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>habiendo <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _a\"></span>cedidos <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>\u00e9stas, <span class=\"_ _7\"></span>deba <span class=\"_ _a\"></span>ser <span class=\"_ _a\"></span>tramitado <span class=\"_ _7\"></span>su <span class=\"_ _a\"></span>pago <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>las mismas.<span class=\"_ _2a\"> </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 <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>determinado <span class=\"_ _a\"></span>vencimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>cr\u00e9dito, <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>cuenta <span class=\"_ _1\"></span>bancaria <span class=\"_ _1\"></span>de <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>Azkoyen <span class=\"_ _1\"></span>no <span class=\"_ _a\"></span>presentara <span class=\"_ _1\"></span>saldo suficiente <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>atender <span class=\"_ _c\"></span>su <span class=\"_ _b\"></span>pago, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>entidad <span class=\"_ _b\"></span>financiera <span class=\"_ _c\"></span>no <span class=\"_ _b\"></span>realizar\u00e1 <span class=\"_ _b\"></span>el <span class=\"_ _c\"></span>mismo. <span class=\"_ _b\"></span>No obstante, <span class=\"_ _c\"></span>lo<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>anterior, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>supuesto de <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>ya <span class=\"_ _a\"></span>lo <span class=\"_ _1\"></span>ostentase <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>entidad <span class=\"_ _a\"></span>financiera, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>citado <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>reflejar\u00e1 <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>pecial <span class=\"_ _1\"></span>que devengar\u00e1 <span class=\"_ _b\"></span>in<span class=\"_ _1\"></span>tereses <span class=\"_ _b\"></span>diarios de<span class=\"_ _b\"></span> demora, <span class=\"_ _b\"></span>desde la <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>del impago<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>hasta <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>fech<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>en que <span class=\"_ _b\"></span>existiese <span class=\"_ _b\"></span>saldo suficient<span class=\"_ _b\"></span>e en <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>bancaria <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>atender <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>pago. <span class=\"_ _a\"></span>En <span class=\"_ _7\"></span>esta <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>mprobable <span class=\"_ _a\"></span>situaci\u00f3n, <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>saldo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>esta cuenta <span class=\"_ _b\"></span>especial <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>intereses <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>clasificar\u00edan <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>balance <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>situaci\u00f3n consolidado <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>deudas <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>entidades de cr\u00e9dito.  De acuerdo con <span class=\"_ _b\"></span>los<span class=\"_ _1\"></span> co<span class=\"_ _0\"></span>ntratos, la deuda q<span class=\"_ _b\"></span>ue<span class=\"_ _1\"></span> resulte <span class=\"_ _0\"></span>contra Grupo Azkoyen por raz\u00f3n <span class=\"_ _b\"></span>de cada p\u00f3liza de <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span>firming<span class=\"_ _b\"></span> podr\u00e1 s<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>compensada por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>entidad <span class=\"_ _1\"></span>financiera <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>cualquier otra <span class=\"_ _1\"></span>que <span class=\"_ _7\"></span>Grupo <span class=\"_ _1\"></span>Azkoyen p<span class=\"_ _1\"></span>udiera <span class=\"_ _1\"></span>tener a<span class=\"_ _1\"></span> su <span class=\"_ _1\"></span>favor, cualquiera que sea <span class=\"_ _b\"></span>la forma y <span class=\"_ _b\"></span>do<span class=\"_ _1\"></span>cumentos en q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e est\u00e9 r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>presentada, la fe<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ha de <span class=\"_ _b\"></span>ve<span class=\"_ _1\"></span>ncimiento, que<span class=\"_ _1\"></span>, a est<span class=\"_ _0\"></span>e efecto, podr\u00e1  anticipar <span class=\"_ _d\"> </span>la  entidad <span class=\"_ _d\"> </span>financiera, <span class=\"_ _d\"> </span>y  el <span class=\"_ _d\"> </span>t\u00edtulo  de <span class=\"_ _d\"> </span>su  de<span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>cho,  incluso <span class=\"_ _8\"> </span>el<span class=\"_ _1\"></span>  de <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>ep\u00f3sito. <span class=\"_ _d\"> </span>Por  lo <span class=\"_ _d\"> </span>dem\u00e1s,  las mencionadas <span class=\"_ _8\"> </span>p\u00f3lizas <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>onfirming <span class=\"_ _9\"> </span>no <span class=\"_ _8\"> </span>incluyen <span class=\"_ _8\"> </span>inmovilizaciones <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>dep\u00f3s<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>tos, <span class=\"_ _8\"> </span>otras <span class=\"_ _8\"> </span>garant\u00edas <span class=\"_ _9\"> </span>o <span class=\"_ _8\"> </span>colaterales prestados en favo<span class=\"_ _1\"></span>r de las entidades financie<span class=\"_ _1\"></span>ras. <span class=\"_ _1\"></span>Por tanto, no <span class=\"_ _1\"></span>existen garant\u00edas significativas u <span class=\"_ _1\"></span>otras condiciones relevantes que <span class=\"_ _1\"></span>pongan de m<span class=\"_ _1\"></span>anifiesto un <span class=\"_ _1\"></span>cambio en <span class=\"_ _1\"></span>la naturaleza <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>mencionadas operaciones de<span class=\"_ _1\"></span> confirming de Grupo Azkoyen, que se clasifican como deuda comercial.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationRelatingToSupplierFinanceArrangementsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "A<span class=\"_ _1\"></span>proximadamen<span class=\"_ _b\"></span>te, <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span><span class=\"lsa\">38<span class=\"ls1d\">% <span class=\"_ _a\"></span></span></span>de <span class=\"_ _a\"></span>sus <span class=\"_ _7\"></span>pagos <span class=\"_ _a\"></span>a proveedore<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>realizados mediante <span class=\"_ _1\"></span>confirming. <span class=\"_ _1\"></span>Cabe <span class=\"_ _1\"></span>resaltar <span class=\"_ _1\"></span>asimismo <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el confirming nunca<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>es utilizado<span class=\"_ _b\"></span> para pagos entre entidade<span class=\"_ _b\"></span>s <span class=\"_ _1\"></span>del Grupo. Los <span class=\"_ _7\"></span>datos <span class=\"_ _6\"></span>expuestos <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>cuadro <span class=\"_ _6\"></span>anterior <span class=\"_ _7\"></span>sobre <span class=\"_ _6\"></span>pagos <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>proveedores <span class=\"_ _9\"> </span>de <span class=\"_ _7\"></span>Azkoyen, <span class=\"_ _7\"></span>S.A., <span class=\"_ _6\"> </span>Azkoyen <span class=\"_ _7\"></span>Ve<span class=\"_ _1\"></span>nding <span class=\"_ _7\"></span>&amp; Payment <span class=\"_ _a\"></span>Solutions, <span class=\"_ _1\"></span>S.L<span class=\"_ _1\"></span>.U., <span class=\"_ _a\"></span>Coges <span class=\"_ _1\"></span>Espa\u00f1a <span class=\"_ _a\"></span>Medios <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Pago, <span class=\"_ _1\"></span>S.L<span class=\"_ _1\"></span>., <span class=\"_ _a\"></span>Ascaso <span class=\"_ _a\"></span>Factory <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Primion <span class=\"_ _1\"></span>Technology, <span class=\"_ _a\"></span>S.L.U. (anteriormente  Prim<span class=\"_ _0\"></span>ion  D<span class=\"_ _0\"></span>igitek,  S.L.U.) <span class=\"_ _d\"> </span>hacen  referenc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>a  aquellos <span class=\"_ _8\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>su  naturaleza <span class=\"_ _d\"> </span>son  a<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>reedores comerciales por deudas con suministradores de bienes y ser<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>icios<span class=\"_ _1\"></span>. Grupo Azkoyen dispone <span class=\"_ _b\"></span>de p\u00f3lizas de confirming <span class=\"_ _b\"></span>con un l\u00edmite total <span class=\"_ _0\"></span>de 8.400 miles de <span class=\"_ _b\"></span>euros. Las cuentas a <span class=\"_ _b\"></span>pagar por <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>citadas <span class=\"_ _7\"></span>operaciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>confirming <span class=\"_ _7\"></span>figuran <span class=\"_ _7\"></span>hasta <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>vencimien<span class=\"_ _1\"></span>to <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>balance <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>situaci\u00f3n <span class=\"_ _6\"></span>consolidado como  deuda  comercial.  Asimismo, <span class=\"_ _11\"> </span>los  pagos  relacionados  se  incluyen  en  el  estado  de  fl<span class=\"_ _1\"></span>ujos  de  efectivo consolidado dentro de los flujos de efectivo de las actividades de explotaci\u00f3n (operaci\u00f3n).<span class=\"_ _2a\"> </span><span class=\"_ _1\"></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 <span class=\"_ _6\"></span>financieras <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>cr\u00e9ditos <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>moneda <span class=\"_ _7\"></span>Euro <span class=\"_ _6\"></span>que <span class=\"_ _6\"> </span>c<span class=\"_ _1\"></span>ontra <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>Azkoyen <span class=\"_ _6\"></span>ostenten <span class=\"_ _7\"></span>leg\u00edtimamente <span class=\"_ _6\"></span>sus proveedores <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>que <span class=\"_ _9\"> </span>tra<span class=\"_ _1\"></span>igan <span class=\"_ _9\"> </span>causa <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>operaciones <span class=\"_ _9\"> </span>aceptadas<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>a\u00fa<span class=\"_ _1\"></span>n <span class=\"_ _9\"> </span>no <span class=\"_ _8\"> </span>vencidas, <span class=\"_ _9\"> </span>debidas <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>sus <span class=\"_ _8\"> </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 <span class=\"_ _1\"></span>un descuento <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>por la<span class=\"_ _1\"></span> operaci\u00f3n d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>adelantamiento del<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>pago, y <span class=\"_ _1\"></span>transfiriendo <span class=\"_ _1\"></span>parte d<span class=\"_ _1\"></span>e este descuento a la nueva sociedad constituida tras la segregaci\u00f3n<span class=\"ls16\">. </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>25 <span class=\"_ _a\"></span>ascend\u00edan <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>4.651 mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>560 <span class=\"_ _a\"></span>hab\u00edan <span class=\"_ _a\"></span>sido <span class=\"_ _a\"></span>adquiridos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>mismas <span class=\"_ _7\"></span>(al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>erre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2024: <span class=\"_ _a\"></span>4<span class=\"_ _1\"></span>.700 <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _a\"></span></span>837 mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> de euros<span class=\"ls13\">, </span>respectivamente<span class=\"ls14\">).</span> Para atender el pago de<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>os cr\u00e9ditos, es <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ondici\u00f3n esencial que Grupo Azkoyen cuente con saldos di<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ponibles en las fechas de vencimiento en sus cuentas bancarias, tanto de los que por cesi\u00f3n de los proveedores ostenten la<span class=\"_ _0\"></span>s entidades <span class=\"_ _a\"></span>financieras, <span class=\"_ _a\"></span>como <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>que, <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>habiendo <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _a\"></span>cedidos <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>\u00e9stas, <span class=\"_ _7\"></span>deba <span class=\"_ _a\"></span>ser <span class=\"_ _a\"></span>tramitado <span class=\"_ _7\"></span>su <span class=\"_ _a\"></span>pago <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>las mismas.<span class=\"_ _2a\"> </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 <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>determinado <span class=\"_ _a\"></span>vencimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>cr\u00e9dito, <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>cuenta <span class=\"_ _1\"></span>bancaria <span class=\"_ _1\"></span>de <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>Azkoyen <span class=\"_ _1\"></span>no <span class=\"_ _a\"></span>presentara <span class=\"_ _1\"></span>saldo suficiente <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>atender <span class=\"_ _c\"></span>su <span class=\"_ _b\"></span>pago, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>entidad <span class=\"_ _b\"></span>financiera <span class=\"_ _c\"></span>no <span class=\"_ _b\"></span>realizar\u00e1 <span class=\"_ _b\"></span>el <span class=\"_ _c\"></span>mismo. <span class=\"_ _b\"></span>No obstante, <span class=\"_ _c\"></span>lo<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>anterior, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>supuesto de <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>ya <span class=\"_ _a\"></span>lo <span class=\"_ _1\"></span>ostentase <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>entidad <span class=\"_ _a\"></span>financiera, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>citado <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>reflejar\u00e1 <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>pecial <span class=\"_ _1\"></span>que devengar\u00e1 <span class=\"_ _b\"></span>in<span class=\"_ _1\"></span>tereses <span class=\"_ _b\"></span>diarios de<span class=\"_ _b\"></span> demora, <span class=\"_ _b\"></span>desde la <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>del impago<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>hasta <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>fech<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>en que <span class=\"_ _b\"></span>existiese <span class=\"_ _b\"></span>saldo suficient<span class=\"_ _b\"></span>e en <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>bancaria <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>atender <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>pago. <span class=\"_ _a\"></span>En <span class=\"_ _7\"></span>esta <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>mprobable <span class=\"_ _a\"></span>situaci\u00f3n, <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>saldo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>esta cuenta <span class=\"_ _b\"></span>especial <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>intereses <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>clasificar\u00edan <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>balance <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>situaci\u00f3n consolidado <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>deudas <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>entidades de cr\u00e9dito.  De acuerdo con <span class=\"_ _b\"></span>los<span class=\"_ _1\"></span> co<span class=\"_ _0\"></span>ntratos, la deuda q<span class=\"_ _b\"></span>ue<span class=\"_ _1\"></span> resulte <span class=\"_ _0\"></span>contra Grupo Azkoyen por raz\u00f3n <span class=\"_ _b\"></span>de cada p\u00f3liza de <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span>firming<span class=\"_ _b\"></span> podr\u00e1 s<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>compensada por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>entidad <span class=\"_ _1\"></span>financiera <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>cualquier otra <span class=\"_ _1\"></span>que <span class=\"_ _7\"></span>Grupo <span class=\"_ _1\"></span>Azkoyen p<span class=\"_ _1\"></span>udiera <span class=\"_ _1\"></span>tener a<span class=\"_ _1\"></span> su <span class=\"_ _1\"></span>favor, cualquiera que sea <span class=\"_ _b\"></span>la forma y <span class=\"_ _b\"></span>do<span class=\"_ _1\"></span>cumentos en q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e est\u00e9 r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>presentada, la fe<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ha de <span class=\"_ _b\"></span>ve<span class=\"_ _1\"></span>ncimiento, que<span class=\"_ _1\"></span>, a est<span class=\"_ _0\"></span>e efecto, podr\u00e1  anticipar <span class=\"_ _d\"> </span>la  entidad <span class=\"_ _d\"> </span>financiera, <span class=\"_ _d\"> </span>y  el <span class=\"_ _d\"> </span>t\u00edtulo  de <span class=\"_ _d\"> </span>su  de<span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>cho,  incluso <span class=\"_ _8\"> </span>el<span class=\"_ _1\"></span>  de <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>ep\u00f3sito. <span class=\"_ _d\"> </span>Por  lo <span class=\"_ _d\"> </span>dem\u00e1s,  las mencionadas <span class=\"_ _8\"> </span>p\u00f3lizas <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>onfirming <span class=\"_ _9\"> </span>no <span class=\"_ _8\"> </span>incluyen <span class=\"_ _8\"> </span>inmovilizaciones <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>dep\u00f3s<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>tos, <span class=\"_ _8\"> </span>otras <span class=\"_ _8\"> </span>garant\u00edas <span class=\"_ _9\"> </span>o <span class=\"_ _8\"> </span>colaterales prestados en favo<span class=\"_ _1\"></span>r de las entidades financie<span class=\"_ _1\"></span>ras. <span class=\"_ _1\"></span>Por tanto, no <span class=\"_ _1\"></span>existen garant\u00edas significativas u <span class=\"_ _1\"></span>otras condiciones relevantes que <span class=\"_ _1\"></span>pongan de m<span class=\"_ _1\"></span>anifiesto un <span class=\"_ _1\"></span>cambio en <span class=\"_ _1\"></span>la naturaleza <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>mencionadas operaciones de<span class=\"_ _1\"></span> confirming de Grupo Azkoyen, que se clasifican como deuda comercial. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "Grupo Azkoyen dispone <span class=\"_ _b\"></span>de p\u00f3lizas de confirming <span class=\"_ _b\"></span>con un l\u00edmite total <span class=\"_ _0\"></span>de 8.400 miles de <span class=\"_ _b\"></span>euros. Las cuentas a <span class=\"_ _b\"></span>pagar por <span class=\"_ _a\"></span>las <span class=\"_ _7\"></span>citadas <span class=\"_ _7\"></span>operaciones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>confirming <span class=\"_ _7\"></span>figuran <span class=\"_ _7\"></span>hasta <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>vencimien<span class=\"_ _1\"></span>to <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>balance <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>situaci\u00f3n <span class=\"_ _6\"></span>consolidado como  deuda  comercial.  Asimismo, <span class=\"_ _11\"> </span>los  pagos  relacionados  se  incluyen  en  el  estado  de  fl<span class=\"_ _1\"></span>ujos  de  efectivo consolidado dentro de los flujos de efectivo de las actividades de explotaci\u00f3n (operaci\u00f3n).<span class=\"_ _2a\"> </span><span class=\"_ _1\"></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 <span class=\"_ _6\"></span>financieras <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>cr\u00e9ditos <span class=\"_ _7\"></span>en <span class=\"_ _6\"></span>moneda <span class=\"_ _7\"></span>Euro <span class=\"_ _6\"></span>que <span class=\"_ _6\"> </span>c<span class=\"_ _1\"></span>ontra <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>Azkoyen <span class=\"_ _6\"></span>ostenten <span class=\"_ _7\"></span>leg\u00edtimamente <span class=\"_ _6\"></span>sus proveedores <span class=\"_ _9\"> </span>y <span class=\"_ _8\"> </span>que <span class=\"_ _9\"> </span>tra<span class=\"_ _1\"></span>igan <span class=\"_ _9\"> </span>causa <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>operaciones <span class=\"_ _9\"> </span>aceptadas<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>a\u00fa<span class=\"_ _1\"></span>n <span class=\"_ _9\"> </span>no <span class=\"_ _8\"> </span>vencidas, <span class=\"_ _9\"> </span>debidas <span class=\"_ _8\"> </span>a <span class=\"_ _9\"> </span>sus <span class=\"_ _8\"> </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 <span class=\"_ _1\"></span>un descuento <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>por la<span class=\"_ _1\"></span> operaci\u00f3n d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>adelantamiento del<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>pago, y <span class=\"_ _1\"></span>transfiriendo <span class=\"_ _1\"></span>parte d<span class=\"_ _1\"></span>e este descuento a la nueva sociedad constituida tras la segregaci\u00f3n<span class=\"ls16\">. </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>25 <span class=\"_ _a\"></span>ascend\u00edan <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>4.651 mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>560 <span class=\"_ _a\"></span>hab\u00edan <span class=\"_ _a\"></span>sido <span class=\"_ _a\"></span>adquiridos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>mismas <span class=\"_ _7\"></span>(al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>erre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2024: <span class=\"_ _a\"></span>4<span class=\"_ _1\"></span>.700 <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _a\"></span></span>837 mil<span class=\"ls19\">es<span class=\"_ _1\"></span></span> de euros<span class=\"ls13\">, </span>respectivamente<span class=\"ls14\">).</span> Para atender el pago de<span class=\"_ _b\"></span> l<span class=\"_ _1\"></span>os cr\u00e9ditos, es <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ondici\u00f3n esencial que Grupo Azkoyen cuente con saldos di<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ponibles en las fechas de vencimiento en sus cuentas bancarias, tanto de los que por cesi\u00f3n de los proveedores ostenten la<span class=\"_ _0\"></span>s entidades <span class=\"_ _a\"></span>financieras, <span class=\"_ _a\"></span>como <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>que, <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>habiendo <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _a\"></span>cedidos <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>\u00e9stas, <span class=\"_ _7\"></span>deba <span class=\"_ _a\"></span>ser <span class=\"_ _a\"></span>tramitado <span class=\"_ _7\"></span>su <span class=\"_ _a\"></span>pago <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>las mismas.<span class=\"_ _2a\"> </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 <span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>un <span class=\"_ _1\"></span>determinado <span class=\"_ _a\"></span>vencimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>cr\u00e9dito, <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>cuenta <span class=\"_ _1\"></span>bancaria <span class=\"_ _1\"></span>de <span class=\"_ _7\"></span>Grupo <span class=\"_ _a\"></span>Azkoyen <span class=\"_ _1\"></span>no <span class=\"_ _a\"></span>presentara <span class=\"_ _1\"></span>saldo suficiente <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>atender <span class=\"_ _c\"></span>su <span class=\"_ _b\"></span>pago, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>entidad <span class=\"_ _b\"></span>financiera <span class=\"_ _c\"></span>no <span class=\"_ _b\"></span>realizar\u00e1 <span class=\"_ _b\"></span>el <span class=\"_ _c\"></span>mismo. <span class=\"_ _b\"></span>No obstante, <span class=\"_ _c\"></span>lo<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>anterior, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>supuesto de <span class=\"_ _a\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>ya <span class=\"_ _a\"></span>lo <span class=\"_ _1\"></span>ostentase <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>entidad <span class=\"_ _a\"></span>financiera, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>citado <span class=\"_ _1\"></span>importe <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>reflejar\u00e1 <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>pecial <span class=\"_ _1\"></span>que devengar\u00e1 <span class=\"_ _b\"></span>in<span class=\"_ _1\"></span>tereses <span class=\"_ _b\"></span>diarios de<span class=\"_ _b\"></span> demora, <span class=\"_ _b\"></span>desde la <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>del impago<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>hasta <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>fech<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>en que <span class=\"_ _b\"></span>existiese <span class=\"_ _b\"></span>saldo suficient<span class=\"_ _b\"></span>e en <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>bancaria <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>Azkoyen <span class=\"_ _7\"></span>para <span class=\"_ _a\"></span>atender <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>pago. <span class=\"_ _a\"></span>En <span class=\"_ _7\"></span>esta <span class=\"_ _a\"></span>i<span class=\"_ _1\"></span>mprobable <span class=\"_ _a\"></span>situaci\u00f3n, <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>saldo <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>esta cuenta <span class=\"_ _b\"></span>especial <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>intereses <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>clasificar\u00edan <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>balance <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>situaci\u00f3n consolidado <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>deudas <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>entidades de cr\u00e9dito.  De acuerdo con <span class=\"_ _b\"></span>los<span class=\"_ _1\"></span> co<span class=\"_ _0\"></span>ntratos, la deuda q<span class=\"_ _b\"></span>ue<span class=\"_ _1\"></span> resulte <span class=\"_ _0\"></span>contra Grupo Azkoyen por raz\u00f3n <span class=\"_ _b\"></span>de cada p\u00f3liza de <span class=\"_ _b\"></span>con<span class=\"_ _1\"></span>firming<span class=\"_ _b\"></span> podr\u00e1 s<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>compensada por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>entidad <span class=\"_ _1\"></span>financiera <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>cualquier otra <span class=\"_ _1\"></span>que <span class=\"_ _7\"></span>Grupo <span class=\"_ _1\"></span>Azkoyen p<span class=\"_ _1\"></span>udiera <span class=\"_ _1\"></span>tener a<span class=\"_ _1\"></span> su <span class=\"_ _1\"></span>favor, cualquiera que sea <span class=\"_ _b\"></span>la forma y <span class=\"_ _b\"></span>do<span class=\"_ _1\"></span>cumentos en q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e est\u00e9 r<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>presentada, la fe<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ha de <span class=\"_ _b\"></span>ve<span class=\"_ _1\"></span>ncimiento, que<span class=\"_ _1\"></span>, a est<span class=\"_ _0\"></span>e efecto, podr\u00e1  anticipar <span class=\"_ _d\"> </span>la  entidad <span class=\"_ _d\"> </span>financiera, <span class=\"_ _d\"> </span>y  el <span class=\"_ _d\"> </span>t\u00edtulo  de <span class=\"_ _d\"> </span>su  de<span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>cho,  incluso <span class=\"_ _8\"> </span>el<span class=\"_ _1\"></span>  de <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>ep\u00f3sito. <span class=\"_ _d\"> </span>Por  lo <span class=\"_ _d\"> </span>dem\u00e1s,  las mencionadas <span class=\"_ _8\"> </span>p\u00f3lizas <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>onfirming <span class=\"_ _9\"> </span>no <span class=\"_ _8\"> </span>incluyen <span class=\"_ _8\"> </span>inmovilizaciones <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>dep\u00f3s<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>tos, <span class=\"_ _8\"> </span>otras <span class=\"_ _8\"> </span>garant\u00edas <span class=\"_ _9\"> </span>o <span class=\"_ _8\"> </span>colaterales prestados en favo<span class=\"_ _1\"></span>r de las entidades financie<span class=\"_ _1\"></span>ras. <span class=\"_ _1\"></span>Por tanto, no <span class=\"_ _1\"></span>existen garant\u00edas significativas u <span class=\"_ _1\"></span>otras condiciones relevantes que <span class=\"_ _1\"></span>pongan de m<span class=\"_ _1\"></span>anifiesto un <span class=\"_ _1\"></span>cambio en <span class=\"_ _1\"></span>la naturaleza <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>mencionadas operaciones de<span class=\"_ _1\"></span> confirming de Grupo Azkoyen, que se clasifican como deuda comercial. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTermsAndConditionsOfSupplierFinanceArrangementsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "17. <span class=\"_ _1a\"> </span>Ingresos diferidos El movimiento habido durante <span class=\"ls11\">20</span>25 y 2024 ha sido el siguiente (en miles de euros): Subvenciones a largo plazo Saldo a 31 de diciembre de 2023 144<span class=\"ls0\"> </span>Imputaci\u00f3n a resultados / aplicaci\u00f3n (Nota 18) (16) Saldo a 31 de diciembre de 2024 128<span class=\"ls0\"> </span>Adiciones 29<span class=\"ls0\"> </span>Imputaci\u00f3n a resultados / aplicaci\u00f3n (Nota 18) (22) Saldo a 31 de diciembre de 2025 1<span class=\"ls11\">35</span> En <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>eptiembre <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2025 <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>recibido <span class=\"_ _7\"></span><span class=\"ls19\">29</span> <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>Gobierno <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Navarra <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>Ay<span class=\"_ _1\"></span>uda <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>inversi\u00f3n <span class=\"_ _a\"></span>de grandes empresas industriales.  En 2024 no produjeron adiciones de subvenciones a largo plazo.  <div class=\"c wf1 h37 gs16f\"><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Subvenciones de explotaci\u00f3n (*) </div></div><div class=\"c wef h37 gs170\"><div class=\"t m0 x74 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">269<span class=\"ls0\"> </span></div></div><div class=\"c wf0 h37 gs171\"><div class=\"t m0 x74 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">352<span class=\"ls0\"> </span></div></div><div class=\"c wf1 h84 gs177\"><div class=\"t m0 x34 h25 y30b ff3 fs0 fc0 sc0 ls0 ws0\">Imputaci\u00f3n de subvenciones de inmovilizado no financiero y otros  </div><div class=\"t m0 x34 h25 y4c ff3 fs0 fc0 sc0 ls16 ws0\">  <span class=\"ls0\">del ejercicio (Nota 17) </span></div></div><div class=\"c wef h84 gs178\"><div class=\"t m0 x2b h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">22<span class=\"ls0\"> </span></div></div><div class=\"c wf0 h84 gs179\"><div class=\"t m0 x2b h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">16<span class=\"ls0\"> </span></div></div>(*)  <span class=\"_ _6\"> </span><span class=\"ls26\">Se</span> <span class=\"_ _7\"></span>tratan <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>subvencione<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>oficiales <span class=\"_ _a\"></span>no <span class=\"_ _7\"></span>reintegrables <span class=\"_ _a\"></span>principalmente <span class=\"_ _a\"></span>para <span class=\"_ _7\"></span>gastos <span class=\"_ _a\"></span>incurridos <span class=\"_ _a\"></span>por <span class=\"_ _7\"></span>actuaciones <span class=\"_ _a\"></span>de investigaci\u00f3n y de<span class=\"_ _b\"></span>sarrollo y actividade<span class=\"_ _0\"></span>s de formaci\u00f3n. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-30": {
   "value": "17. <span class=\"_ _1a\"> </span>Ingresos diferidos El movimiento habido durante <span class=\"ls11\">20</span>25 y 2024 ha sido el siguiente (en miles de euros): Subvenciones a largo plazo Saldo a 31 de diciembre de 2023 144<span class=\"ls0\"> </span>Imputaci\u00f3n a resultados / aplicaci\u00f3n (Nota 18) (16) Saldo a 31 de diciembre de 2024 128<span class=\"ls0\"> </span>Adiciones 29<span class=\"ls0\"> </span>Imputaci\u00f3n a resultados / aplicaci\u00f3n (Nota 18) (22) Saldo a 31 de diciembre de 2025 1<span class=\"ls11\">35</span> En <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>eptiembre <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2025 <span class=\"_ _a\"></span>se <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>recibido <span class=\"_ _7\"></span><span class=\"ls19\">29</span> <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>Gobierno <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Navarra <span class=\"_ _a\"></span>por <span class=\"_ _1\"></span>Ay<span class=\"_ _1\"></span>uda <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _a\"></span>inversi\u00f3n <span class=\"_ _a\"></span>de grandes empresas industriales.  En 2024 no produjeron adiciones de subvenciones a largo plazo.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-29": {
   "value": "Ventas brutas de bienes y servicios<span class=\"ff1\"> </span>268.965 257.820 Descuentos sobre ventas (57.897) (58.771) Importe neto de la cifra de negocios  211.068 199.049 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "<div class=\"c wf1 h37 gs173\"><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Otros ingresos de explotaci\u00f3n (**) </div></div><div class=\"c wef h37 gs174\"><div class=\"t m0 x24 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">2.538 </div></div><div class=\"c wf0 h37 gs175\"><div class=\"t m0 x24 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">2.594 </div></div>(*<span class=\"ls0\">*</span>) <span class=\"ls0\"> <span class=\"_ _25\"></span>Se corresponde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>principalmente<span class=\"_ _b\"></span> c<span class=\"_ _1\"></span>on ingresos por<span class=\"_ _0\"></span> servicios de <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ranspo<span class=\"_ _0\"></span>rte. </span>20<span class=\"ls0\">.3 Otros gastos de explotaci\u00f3n </span>El <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>etalle <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cServicios <span class=\"_ _1\"></span>Exteriores <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>tributos\u201d <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _7\"></span><span class=\"ff3\">cuenta <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>p\u00e9rdi<span class=\"_ _1\"></span>das <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>ganancias <span class=\"_ _a\"></span>consolidada <span class=\"_ _a\"></span>en </span>los ejercicios 2025 y 2024 es el siguiente: Miles de euros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Gastos de investigaci\u00f3n y desarrollo 4.138<span class=\"_ _2a\"> </span>2.185<span class=\"_ _2a\"> </span>Arrendamientos y c\u00e1nones 1.645<span class=\"_ _2a\"> </span>1.744<span class=\"_ _2a\"> </span>Reparaciones y conservaci\u00f3n 1.778 1.895 Servicios de profesionales independientes 5.017<span class=\"_ _2a\"> </span>4.558<span class=\"_ _2a\"> </span>Transportes 2.443<span class=\"_ _2a\"> </span>2.204<span class=\"_ _2a\"> </span>Seguros 988<span class=\"_ _2a\"> </span>1.015<span class=\"_ _2a\"> </span>Servicios bancarios y similares 144<span class=\"_ _2a\"> </span>144<span class=\"_ _2a\"> </span>Publicidad, propaganda y relaciones p\u00fablicas 1.614<span class=\"_ _2a\"> </span>1.022<span class=\"_ _2a\"> </span>Suministros 2.740<span class=\"_ _2a\"> </span>2.539<span class=\"_ _2a\"> </span>Otros servicios 10.748<span class=\"_ _2a\"> </span>9.989<span class=\"_ _2a\"> </span>Tributos 276<span class=\"_ _2a\"> </span>274<span class=\"_ _2a\"> </span>Total 31.53127.569",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-28": {
   "value": "Otros ingresos de explotaci\u00f3n (**) 2.538 2.594 Imputaci\u00f3n de subvenciones de inmovilizado no financiero y otros    <span class=\"ls0\">del ejercicio (Nota 17) </span>22<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>(*<span class=\"ls0\">*</span>) <span class=\"ls0\"> <span class=\"_ _25\"></span>Se corresponde<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>principalmente<span class=\"_ _b\"></span> c<span class=\"_ _1\"></span>on ingresos por<span class=\"_ _0\"></span> servicios de <span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ranspo<span class=\"_ _0\"></span>rte. </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>Payment <span class=\"_ _1\"></span>Te<span class=\"_ _1\"></span>chnologies <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>Time <span class=\"_ _a\"></span>&amp; <span class=\"_ _a\"></span>Security<span class=\"ls16\">. <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=\"ls18\">se</span>rvic<span class=\"_ _1\"></span>ios <span class=\"_ _1\"></span>ofrecidos, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>anales <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>venta <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>descuentos <span class=\"_ _1\"></span>y </span>rebajas aplicados var\u00edan en funci\u00f3n del segmento:<span class=\"_ _2a\"> </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>pro<span class=\"_ _1\"></span>fesional <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>\u00e1quinas 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.<span class=\"_ _2a\"> </span>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=\"_ _b\"></span>de <span class=\"_ _0\"></span>venta <span class=\"_ _b\"></span>son los <span class=\"_ _b\"></span>siguientes: <span class=\"_ _b\"></span>(i) <span class=\"_ _b\"></span>Operadores de <span class=\"_ _b\"></span>vending <span class=\"_ _b\"></span>y O<span class=\"_ _b\"></span>CS, (ii) <span class=\"_ _b\"></span>Tostadores, <span class=\"_ _b\"></span>(iii) Ho<span class=\"_ _b\"></span>re<span class=\"_ _1\"></span>ca,<span class=\"_ _0\"></span> (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, restau<span class=\"_ _1\"></span>rantes, oficinas, retail, tiendas<span class=\"_ _b\"></span> 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=\"_ _b\"></span>s<span class=\"_ _1\"></span>taciones <span class=\"_ _d\"> </span>de  servicio, <span class=\"_ _d\"> </span>centros  dep<span class=\"_ _0\"></span>ortivos,  s<span class=\"_ _0\"></span>ector  transporte<span class=\"_ _b\"></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>e<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>fabricante <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>comercializador <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>m\u00e1quinas, <span class=\"_ _1\"></span>pero no operador de estas.<span class=\"_ _2a\"> </span>Payment Technologies: Se <span class=\"_ _9\"> </span>ofrecen <span class=\"_ _9\"> </span>diferentes <span class=\"_ _9\"> </span>mecanismos <span class=\"_ _9\"> </span>autom\u00e1ticos <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>selecci\u00f3n, <span class=\"_ _9\"> </span>empaquetado, <span class=\"_ _9\"> </span>devoluci\u00f3n, <span class=\"_ _9\"> </span>conteo, <span class=\"_ _9\"> </span>etc. <span class=\"_ _9\"> </span>de monedas y billetes, as\u00ed como de lectores de tarjetas de cr\u00e9dito o d\u00e9bito, soluciones de IoT, equi<span class=\"_ _1\"></span>pos de telemetr\u00eda y otras actividades relacionadas. Adicionalmente, s<span class=\"ffa\">e ofrecen servicios de mantenimiento,<span class=\"_ _0\"></span> extensiones de garant\u00eda para \u201cCas<span class=\"_ _b\"></span>h<span class=\"_ _1\"></span>logy\u201d, instalaciones y </span>formaciones. Normalmente, <span class=\"_ _b\"></span>estos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>servicios son <span class=\"_ _b\"></span>an<span class=\"_ _1\"></span>uales <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> se <span class=\"_ _b\"></span>reconocen de manera <span class=\"_ _b\"></span>lin<span class=\"_ _1\"></span>eal (<span class=\"_ _0\"></span>salvo la <span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>nstalaci\u00f3n o <span class=\"_ _b\"></span>la formaci\u00f3n <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>se <span class=\"_ _9\"> </span>re<span class=\"_ _0\"></span>conoce <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>momento <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>que <span class=\"_ _9\"> </span>se <span class=\"_ _6\"> </span>realiza<span class=\"_ _1\"></span>). <span class=\"_ _6\"></span>Adicionalmente, <span class=\"_ _9\"> </span>A<span class=\"_ _b\"></span>z<span class=\"_ _1\"></span>koyen <span class=\"_ _6\"></span>Vending <span class=\"_ _6\"> </span>&amp; <span class=\"_ _6\"> </span>Payme<span class=\"_ _1\"></span>nt<span class=\"_ _b\"></span> Solutions, <span class=\"_ _b\"></span>S.L.U. <span class=\"_ _b\"></span>(Nota <span class=\"_ _c\"></span>1<span class=\"_ _1\"></span>)<span class=\"_ _2a\"> </span>financia <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>sus <span class=\"_ _b\"></span>clientes <span class=\"_ _b\"></span>mediante <span class=\"_ _b\"></span>contratos <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>cesi\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>sus <span class=\"_ _c\"></span>sistemas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>pago <span class=\"_ _b\"></span>autom\u00e1tico<span class=\"_ _b\"></span> \u201cCashlogy\u201d tal y como se explica en la <span class=\"ff3\">Nota 9 de la memoria consolidad<span class=\"ls11\">a.</span> </span>En <span class=\"_ _1\"></span>Cog<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>ofrecen <span class=\"_ _a\"></span>servicios <span class=\"_ _1\"></span>adicionales <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>productos <span class=\"_ _a\"></span>comercializados <span class=\"_ _a\"></span>\u201cPay4Vend\u201d <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>\u201cNeb<span class=\"_ _1\"></span>ular\u201d, <span class=\"_ _1\"></span>como <span class=\"_ _a\"></span>por ejemplo informes extra de los que ofrece el producto base. Los principales canales de venta dependen <span class=\"ls11\">de</span> los servicios ofrecidos<span class=\"ls16\">: </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=\"_ _c\"></span>hos<span class=\"_ _1\"></span>pitales, <span class=\"_ _c\"></span>etc<span class=\"_ _1\"></span>. <span class=\"_ _b\"></span>tanto <span class=\"_ _c\"></span>cash <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>cashless. <span class=\"_ _c\"></span>Al<span class=\"_ _1\"></span>rededor <span class=\"_ _b\"></span>del <span class=\"_ _c\"></span>60% <span class=\"_ _b\"></span>se <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=\"_ _c\"></span>componentes <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>gesti\u00f3n <span class=\"_ _c\"></span>del <span class=\"_ _b\"></span>cash <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>m\u00e1quinas <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>ju<span class=\"_ _1\"></span>ego, <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>utoservicio, banca, <span class=\"_ _a\"></span>transporte, <span class=\"_ _1\"></span>etc. <span class=\"_ _1\"></span>Alrededor <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>5% <span class=\"_ _1\"></span>se <span class=\"_ _a\"></span>realiza <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>trav\u00e9s <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>distribuidores <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>5% <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>venta directa a los fabricantes de m\u00e1quinas;  (iii) <span class=\"_ _26\"> </span>Retail: <span class=\"_ _1\"></span>m\u00e1quinas y <span class=\"_ _1\"></span>servicios <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la gesti\u00f3n <span class=\"_ _1\"></span>automatizada <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>cash en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>punto d<span class=\"_ _1\"></span>e ven<span class=\"_ _1\"></span>ta. Alrededor del <span class=\"_ _7\"></span>95% <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>comercializaci\u00f3n <span class=\"_ _7\"></span>se <span class=\"_ _6\"> </span>realiza <span class=\"_ _7\"></span>a <span class=\"_ _6\"> </span>trav\u00e9s <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>distribuidores. <span class=\"_ _7\"></span>Los <span class=\"_ _6\"></span>principales <span class=\"_ _7\"></span>cl<span class=\"_ _1\"></span>ientes <span class=\"_ _7\"></span>son tiendas de alimentaci\u00f3n, farmacias y peque\u00f1a y mediana hosteler\u00eda (bares y restaurantes).<span class=\"_ _2a\"> </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=\"_ _6\"> </span>pasivo <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>contrato <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>servic<span class=\"_ _1\"></span>io. <span class=\"_ _7\"></span>El componente financiero no tiene un impacto significativo.<span class=\"_ _2a\"> </span>Este segmento tiene cuatro l\u00edneas de producto diferentes: Contratos de c<span class=\"_ _b\"></span>on<span class=\"_ _1\"></span>strucci\u00f3n<span class=\"ff3\">: se <span class=\"_ _b\"></span>caracte<span class=\"_ _1\"></span>rizan p<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>r ser <span class=\"_ _b\"></span>instalaciones y pue<span class=\"_ _0\"></span>sta en <span class=\"_ _0\"></span>marcha de <span class=\"_ _b\"></span>soluciones de software<span class=\"_ _b\"></span> </span>y <span class=\"_ _11\"> </span>hardware  q<span class=\"_ _1\"></span>ue <span class=\"_ _11\"> </span>normalmente  van <span class=\"_ _11\"> </span>asociados <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>la  c<span class=\"_ _1\"></span>onstrucci\u00f3n <span class=\"_ _11\"> </span>de  un <span class=\"_ _11\"> </span>activo<span class=\"_ _1\"></span>. <span class=\"_ _11\"> </span>Se <span class=\"_ _11\"> </span>negocian <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>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<span class=\"_ _1\"></span>-5 <span class=\"_ _1\"></span>a\u00f1<span class=\"_ _1\"></span>os) <span class=\"_ _a\"></span>y <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<span class=\"_ _1\"></span> miles de euros. Contratos de n<span class=\"_ _1\"></span>o construcci\u00f3n<span class=\"ff3\">: <span class=\"_ _1\"></span>son s<span class=\"_ _1\"></span>ervicios de software y<span class=\"_ _1\"></span> hardware q<span class=\"_ _1\"></span>ue surgen bajo dema<span class=\"_ _1\"></span>nda. No tienen <span class=\"_ _1\"></span>que </span>ver <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>construcci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _a\"></span>activo, <span class=\"_ _a\"></span>aunque <span class=\"_ _1\"></span>normalmente <span class=\"_ _1\"></span>surgen <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>partir <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontratos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>construcci\u00f3n <span class=\"_ _1\"></span>previos.<span class=\"_ _2a\"> </span>Incluyen <span class=\"_ _7\"></span>actualizaciones <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>mejoras <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>istemas <span class=\"_ _7\"></span>existentes. <span class=\"_ _a\"></span>Los <span class=\"_ _7\"></span>pe<span class=\"_ _1\"></span>riodos <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>ejecuci\u00f3n <span class=\"_ _7\"></span>son <span class=\"_ _7\"></span>m\u00e1s <span class=\"_ _7\"></span>cortos <span class=\"_ _6\"></span>que <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>os correspondientes a los contratos de construcci\u00f3n y<span class=\"_ _1\"></span> son por importes fijos.<span class=\"_ _2a\"> </span>Contratos <span class=\"_ _1\"></span>de m<span class=\"_ _1\"></span>antenimiento<span class=\"ff3\">: s<span class=\"_ _1\"></span>on se<span class=\"_ _1\"></span>rvicios que <span class=\"_ _1\"></span>normalmente <span class=\"_ _1\"></span>surgen d<span class=\"_ _1\"></span>e los <span class=\"_ _1\"></span>sistemas <span class=\"_ _1\"></span>instalados previamente<span class=\"_ _a\"></span> <span class=\"ls15\">y </span></span>est\u00e1n <span class=\"_ _b\"></span>enfocados <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>mercados: <span class=\"_ _b\"></span>(i) <span class=\"_ _b\"></span>control <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>accesos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>(ii) <span class=\"_ _b\"></span>tiem<span class=\"_ _1\"></span>po <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>presencia<span class=\"_ _1\"></span><span class=\"ls16\">. <span class=\"_ _b\"></span><span class=\"ls0\">Los<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>contratos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>mantenimiento </span></span>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>segu<span class=\"_ _1\"></span>ridad<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=\"_ _b\"></span>po<span class=\"_ _1\"></span>, 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=\"_ _11\"> </span>reconocimiento  de<span class=\"_ _1\"></span>  ingresos <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>las  l\u00edneas<span class=\"_ _1\"></span>  de <span class=\"_ _11\"> </span>producto  \u201cc<span class=\"_ _1\"></span>ontratos  d<span class=\"_ _1\"></span>e  no <span class=\"_ _11\"> </span>construcci\u00f3n\u201d  y<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>en  \u201chardware comercializado <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>sistemas <span class=\"_ _b\"></span>de <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>suministro <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>bienes. <span class=\"_ _b\"></span>Sola<span class=\"_ _1\"></span>mente <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>registra cuando se ha completado el <span class=\"_ _b\"></span>servicio contra<span class=\"_ _1\"></span>tado o cuando el<span class=\"_ _0\"></span> control de los <span class=\"_ _0\"></span>bienes se transfiere al <span class=\"_ _0\"></span>comprador (que normalmente coincide con el momento de la entrega de los bienes). Alrededor <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>un <span class=\"_ _9\"> </span>97<span class=\"_ _0\"></span>% <span class=\"_ _6\"></span>de <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>ven<span class=\"_ _1\"></span>tas <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span><span class=\"ffe\">\u201cTime <span class=\"_ _6\"> </span>&amp; <span class=\"_ _6\"> </span>Se<span class=\"_ _1\"></span>curity\u201d</span> <span class=\"_ _6\"></span>se <span class=\"_ _6\"> </span>realizan <span class=\"_ _6\"> </span>directamente <span class=\"_ _6\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _7\"></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=\"_ _2a\"> </span>En <span class=\"_ _1\"></span>los segmentos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span><span class=\"ffa\">\u201c<span class=\"ff1\">Coffee &amp; <span class=\"_ _1\"></span>Vending <span class=\"_ _1\"></span>Systems<span class=\"ffe\">\u201d</span> <span class=\"_ _1\"></span></span></span>y<span class=\"ff1\"> <span class=\"_ _1\"></span><span class=\"ffe\">\u201c</span>Payment <span class=\"_ _1\"></span>Technologies<span class=\"ffe\">\u201d</span></span> se <span class=\"_ _1\"></span>acuerdan <span class=\"_ _1\"></span>los siguientes tipos de descuentos y rebajas con los clientes: Descuento Comercial En general el<span class=\"_ _b\"></span> Grupo Azkoyen t<span class=\"_ _b\"></span>raba<span class=\"_ _1\"></span>ja con <span class=\"_ _b\"></span>PVPs finales ya <span class=\"_ _0\"></span>que los <span class=\"_ _b\"></span>cl<span class=\"_ _1\"></span>ientes f<span class=\"_ _0\"></span>inales adquieren <span class=\"_ _b\"></span>el<span class=\"_ _1\"></span> prod<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>cto a <span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>te precio (es el precio de cat\u00e1log<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>). No obstante, como gran pa<span class=\"_ _b\"></span>rte<span class=\"_ _1\"></span> de las ventas que realiza el<span class=\"_ _b\"></span> Grup<span class=\"_ _1\"></span>o se hacen a distribuidores, <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>les <span class=\"_ _b\"></span>aplican <span class=\"_ _c\"></span>descu<span class=\"_ _1\"></span>entos <span class=\"_ _b\"></span>comerciales <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>modo <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>cliente <span class=\"_ _b\"></span>final <span class=\"_ _c\"></span>acaba <span class=\"_ _b\"></span>comprando <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>producto<span class=\"_ _0\"></span> a PVP. <span class=\"_ _1\"></span>Del total <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>importe de <span class=\"_ _1\"></span>57.897 <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 99<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=\"_ _b\"></span>1<span class=\"_ _1\"></span>  d<span class=\"_ _b\"></span>e  diciembre <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>202<span class=\"_ _1\"></span>4,  del <span class=\"_ _8\"> </span>total  de <span class=\"_ _d\"> </span>58.771 <span class=\"_ _d\"> </span>miles  de <span class=\"_ _8\"> </span>euros  de<span class=\"_ _b\"></span> </span>descuentos, 98<span class=\"ls21\">% </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=\"_ _2a\"> </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>2025 <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>exis<span class=\"_ _1\"></span>ten <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontratos <span class=\"_ _1\"></span>con <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=\"ls16\">: </span>cliente y compa\u00f1\u00eda. En <span class=\"_ _b\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _b\"></span>segmentos de <span class=\"_ _b\"></span><span class=\"ff1\">Coffee &amp;<span class=\"_ _b\"></span> Vending <span class=\"_ _b\"></span>Systems<span class=\"ff3\"> <span class=\"ls18\">y <span class=\"_ _b\"></span><span class=\"ff1 ls0\">Payment <span class=\"_ _b\"></span>Technologies<span class=\"ff3\">, todos <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>contratos de <span class=\"_ _b\"></span>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=\"_ _b\"></span>d<span class=\"_ _1\"></span>e pedidos, <span class=\"_ _b\"></span>preci<span class=\"_ _1\"></span>o, condi<span class=\"_ _0\"></span>ciones de pag<span class=\"_ _0\"></span>o, plazos <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e entrega, <span class=\"_ _b\"></span>garant\u00eda, etc.) excep<span class=\"_ _1\"></span>to en aquellas condiciones de venta particulares (por<span class=\"_ _b\"></span> ejempl<span class=\"_ _1\"></span>o, descuentos c<span class=\"_ _0\"></span>omerciales, descuentos por volumen de<span class=\"_ _2a\"> </span>compra,  descuentos <span class=\"_ _11\"> </span>por  garant\u00eda,  descuentos <span class=\"_ _11\"> </span>por  pronto  pago  y <span class=\"_ _11\"> </span>descuentos  por<span class=\"_ _a\"></span>  rappel) <span class=\"_ _11\"> </span>que  hayan  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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-31": {
   "value": "19.  <span class=\"_ _e\"> </span>Informac<span class=\"_ _1\"></span>i\u00f3n por segmentos El <span class=\"_ _a\"></span>1 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>enero <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2009 <span class=\"_ _a\"></span>entr\u00f3 <span class=\"_ _1\"></span>en <span class=\"_ _7\"></span>vigor <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>NIIF <span class=\"_ _1\"></span>8 <span class=\"_ _7\"></span>Segmentos <span class=\"_ _1\"></span>Operativos, <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>adopta <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>\u201cenfoque <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>gerencia\u201d para <span class=\"_ _9\"> </span>informar <span class=\"_ _7\"></span>sobre <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>desempe\u00f1o <span class=\"_ _9\"> </span>financiero <span class=\"_ _7\"></span>de <span class=\"_ _9\"> </span>sus <span class=\"_ _6\"></span>segmentos <span class=\"_ _9\"> </span>de <span class=\"_ _6\"></span>negocio. <span class=\"_ _6\"> </span>Esta <span class=\"_ _9\"> </span>norma <span class=\"_ _6\"> </span>exige <span class=\"_ _9\"> </span>identificar <span class=\"_ _7\"></span>los segmentos <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>operaci\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _a\"></span>funci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nformaci\u00f3n <span class=\"_ _a\"></span>interna <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>los <span class=\"_ _a\"></span>componentes <span class=\"_ _1\"></span>del <span class=\"_ _a\"></span>Grupo, <span class=\"_ _1\"></span>que <span class=\"_ _a\"></span>regularmente<span class=\"_ _b\"></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=\"_ _b\"></span>y<span class=\"_ _1\"></span> p<span class=\"_ _b\"></span>ara<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>evaluar su <span class=\"_ _b\"></span>rendimiento. En <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>caso d<span class=\"_ _0\"></span>el Gru<span class=\"_ _b\"></span>po Azkoyen <span class=\"_ _b\"></span>la definici\u00f3n de l<span class=\"_ _b\"></span>os segmentos <span class=\"_ _b\"></span>de negoc<span class=\"_ _0\"></span>io se mantiene invariable bajo NIIF 8, no habiendo habido cambios en los criteri<span class=\"_ _0\"></span>os de segmentaci\u00f3n.<span class=\"_ _1\"></span> 19.1 Criterios de segmentaci\u00f3n De acuerdo con la NIIF <span class=\"_ _1\"></span>8 <span class=\"ffa\">\u2013</span> <span class=\"ffa\">\u201cSegmentos de o<span class=\"_ _1\"></span>peraci\u00f3n\u201d, la informaci\u00f3n por segmentos se realiza en b<span class=\"_ _1\"></span>ase a los </span>informes <span class=\"_ _a\"></span>internos <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>revisados <span class=\"_ _a\"></span>peri<span class=\"_ _1\"></span>\u00f3dicamente <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Conse<span class=\"_ _1\"></span>jo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Administraci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _7\"></span>el objetivo de asignar los recursos necesarios a cada segmento y evaluar su desempe\u00f1o. Los <span class=\"_ _d\"> </span>principales <span class=\"_ _8\"> </span>factores <span class=\"_ _d\"> </span>considerados <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>la  id<span class=\"_ _0\"></span>entificaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>s<span class=\"_ _1\"></span>egmentos <span class=\"_ _8\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>negocio <span class=\"_ _8\"> </span>ha<span class=\"_ _1\"></span>n <span class=\"_ _8\"> </span>s<span class=\"_ _1\"></span>ido: <span class=\"_ _8\"> </span>(i) <span class=\"_ _d\"> </span>la naturaleza <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>los <span class=\"_ _b\"></span>productos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>servicios, <span class=\"_ _b\"></span>(ii) <span class=\"_ _c\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>naturaleza <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>proceso <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>producci\u00f3n <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>(iii) <span class=\"_ _c\"></span>la <span class=\"_ _b\"></span>tipolog\u00eda <span class=\"_ _b\"></span>de <span class=\"_ _c\"></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>que <span class=\"_ _b\"></span>afectan <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>varias <span class=\"_ _b\"></span>l\u00ednea<span class=\"ffa\">s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>negocio <span class=\"_ _c\"></span>se <span class=\"_ _b\"></span>atribuyen <span class=\"_ _c\"></span>a <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>\u201cUnidad <span class=\"_ _c\"></span>Corporativa\u201d. <span class=\"_ _b\"></span>A <span class=\"_ _b\"></span>\u00e9sta <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _c\"></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>negocios <span class=\"_ _b\"></span>(que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>formulan <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>criterios <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>gesti\u00f3n) <span class=\"_ _b\"></span>con los <span class=\"_ _c\"></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=\"_ _11\"> </span>ha  considerado <span class=\"_ _11\"> </span>como  segmento <span class=\"_ _11\"> </span>de  ne<span class=\"_ _1\"></span>gocio  el <span class=\"_ _11\"> </span>componente  identificable <span class=\"_ _11\"> </span>del  Grupo, <span class=\"_ _11\"> </span>encargado  de 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=\"_ _b\"></span>ed<span class=\"_ _1\"></span>ida, en func<span class=\"_ _0\"></span>i\u00f3n de los costes rea<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>es 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=\"_ _11\"> </span>conformado  por  l<span class=\"_ _1\"></span>as  actividades  de <span class=\"_ _11\"> </span>fabricaci\u00f3n  y  com<span class=\"_ _1\"></span>ercializaci\u00f3n  de m\u00e1quinas expendedoras de <span class=\"_ _1\"></span>bebidas fr\u00edas y c<span class=\"_ _1\"></span>alientes (Caf\u00e9 profesional<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span> m\u00e1quinas espresso <span class=\"_ _1\"></span>tradicionales y Ve<span class=\"_ _0\"></span>nding) <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de cigarrillos <span class=\"_ _b\"></span>y si<span class=\"_ _0\"></span>milares (Ta<span class=\"_ _b\"></span>b<span class=\"_ _1\"></span>aco). Se <span class=\"_ _b\"></span>realiza principalmente <span class=\"_ _b\"></span>por A<span class=\"_ _b\"></span>z<span class=\"_ _1\"></span>koyen Vending <span class=\"_ _b\"></span>&amp; Payment<span class=\"_ _b\"></span> Solutions, <span class=\"_ _7\"></span>S.L<span class=\"_ _1\"></span>.U. <span class=\"_ _6\"></span>(Nota <span class=\"_ _7\"></span>1)<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>Coffetek <span class=\"_ _6\"></span>Ltd., <span class=\"_ _6\"></span>Azkoyen <span class=\"_ _6\"></span>Andina, <span class=\"_ _7\"></span>S.A.S, <span class=\"_ _6\"></span>Azkoyen <span class=\"_ _7\"></span>USA, <span class=\"_ _6\"> </span>Inc. <span class=\"_ _6\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>Ascaso <span class=\"_ _6\"> </span>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 <span class=\"_ _1\"></span>telemetr\u00eda <span class=\"_ _1\"></span>y otras <span class=\"_ _1\"></span>actividades <span class=\"_ _1\"></span>relacionadas. <span class=\"_ _1\"></span>Se realiza <span class=\"_ _7\"></span>principalmente <span class=\"_ _a\"></span>por <span class=\"_ _6\"></span>Azkoyen <span class=\"_ _7\"></span>Vending <span class=\"_ _a\"></span>&amp; <span class=\"_ _7\"></span>Payment <span class=\"_ _7\"></span>Solutions, <span class=\"_ _a\"></span>S.L<span class=\"_ _1\"></span>.U. <span class=\"_ _7\"></span>(Nota <span class=\"_ _7\"></span>1), <span class=\"_ _7\"></span>Coges, <span class=\"_ _7\"></span>S.p.A. <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>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=\"ls16\">.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>elabo<span class=\"_ _1\"></span>rados <span class=\"_ _9\"> </span>por <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>a<span class=\"_ _1\"></span>l <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>ismo <span class=\"_ _8\"> </span>utilizando <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=\"_ _b\"></span>os  gastos <span class=\"_ _d\"> </span>que <span class=\"_ _f\"> </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=\"_ _a\"></span> <span class=\"_ _1\"></span>m\u00e1s los <span class=\"_ _f\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _f\"> </span>le <span class=\"_ _e\"> </span>pueden <span class=\"_ _f\"> </span>se<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>directamente <span class=\"_ _f\"> </span>atribuibles <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>acuerdo <span class=\"_ _f\"> </span>a <span class=\"_ _e\"> </span>los <span class=\"_ _f\"> </span>criterios <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>reparto <span class=\"_ _e\"> </span>anteriormente mencionados. La informaci\u00f3n relativa a los segmentos del Grupo se detalla a continuaci\u00f3n (m<span class=\"_ _1\"></span>iles de euros): Coffee &amp; Vend<span class=\"_ _0\"></span>ing Systems Payment Technologies Time &amp; Security<span class=\"_ _0\"></span> Total 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Ingresos por ve<span class=\"_ _0\"></span>ntas (*) 58.799 63.061 78.168 68.857 74.101 67.131 211.068 199.049 Resultado explota<span class=\"_ _b\"></span>ci\u00f3n antes de deterioros y re<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ultados por inmovilizado (*) 1.360 2.369 22.980 17.776 4.012 5.600 28.352 25.745 Resultado financ<span class=\"_ _b\"></span>iero (<span class=\"lsa\">488</span>) (567)<span class=\"ls0\"> </span>(<span class=\"lsa\">309</span>) (357)<span class=\"ls0\"> </span>(<span class=\"lsa\">279</span>) (268)<span class=\"ls0\"> </span>(1.076) (1.192) Resultado antes <span class=\"_ _b\"></span>de impuestos (1.877) 1.926 22.670 17.434 3.731 5.334 24.524 24.694 (<span class=\"ls28\">*)</span> <span class=\"_ _27\"> </span>Las ventas entre<span class=\"_ _b\"></span> s<span class=\"_ _1\"></span>egmentos<span class=\"_ _b\"></span> se efect\u00faan a precios a<span class=\"_ _0\"></span>similables a los<span class=\"_ _b\"></span> de mercado. Coffee &amp; Vend<span class=\"_ _0\"></span>ing Systems<span class=\"ff3\"> </span>Payment Technologies<span class=\"ff3\"> </span>Time &amp; Security<span class=\"_ _0\"></span><span class=\"ff3\"> </span>Unidad Corporativa<span class=\"ff2\"> </span>Total 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Otra informaci<span class=\"_ _0\"></span>\u00f3n (**) Adiciones de ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ivos de inmovilizado intangible<span class=\"_ _b\"></span> y material 465<span class=\"ls0\"> </span>796<span class=\"ls0\"> </span>738<span class=\"ls0\"> </span>1.354 693<span class=\"ls0\"> </span>970<span class=\"ls0\"> </span>367<span class=\"ls0\"> </span>668<span class=\"ls0\"> </span>2.263 3.788 Adiciones de ac<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>ivos por der<span class=\"_ _b\"></span>ec<span class=\"_ _1\"></span>ho de uso 421<span class=\"ls0\"> </span>378<span class=\"ls0\"> </span>471<span class=\"ls0\"> </span>264<span class=\"ls0\"> </span>1.123 2.454 85<span class=\"ls0\"> </span>- 2.100 3.096 Amortizaciones<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de inmovilizado<span class=\"_ _b\"></span> intangible y material<span class=\"_ _b\"></span> 2.140 2.071 1.790 2.088 2.225 2.151 - - 6.155 6.310 Amortizaciones<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>de activo<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> por derecho de uso 951<span class=\"ls0\"> </span>869<span class=\"ls0\"> </span>513<span class=\"ls0\"> </span>479<span class=\"ls0\"> </span>1.738 1.569 - - 3.202 2.917 Dotaci\u00f3n pro<span class=\"_ _0\"></span>visi\u00f3n insolvencia<span class=\"_ _b\"></span>s de deudore<span class=\"_ _0\"></span>s comerciales (<span class=\"lsa\">24</span>) (111)<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>82<span class=\"ls0\"> </span>59<span class=\"ls0\"> </span>(42)<span class=\"ls0\"> </span>- - 57<span class=\"ls0\"> </span>(71)<span class=\"ls0\"> </span>Deterioro de exi<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tencias 95<span class=\"ls0\"> </span>880<span class=\"ls0\"> </span>(<span class=\"lsa\">124</span>) 435<span class=\"ls0\"> </span>794<span class=\"ls0\"> </span>190<span class=\"ls0\"> </span>- - 765<span class=\"ls0\"> </span>1.505 (*<span class=\"ls28\">*)</span> <span class=\"_ _1f\"> </span>En <span class=\"_ _8\"> </span>otra <span class=\"_ _8\"> </span>informaci\u00f3n, <span class=\"_ _9\"> </span>los  d<span class=\"_ _0\"></span>atos <span class=\"_ _8\"> </span>referido<span class=\"_ _0\"></span>s  a<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>resultado<span class=\"_ _0\"></span>s <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>reflejan <span class=\"_ _9\"> </span>entre  par\u00e9<span class=\"_ _b\"></span>ntes<span class=\"_ _1\"></span>is <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>25 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2024 es<span class=\"_ _1\"></span> <span class=\"ls11\">el </span>s<span class=\"_ _1\"></span>iguiente <span class=\"_ _1\"></span>(en miles de euros<span class=\"ls14\">):</span> Ingresos ordinarios Ingresos externos Ingresos con otros segmentos Total ingresos Ejercicio 2025 Segmentos Coffee &amp; Vending Systems 58.799 - 58.799 Payment Technologies 78.168 141<span class=\"ls0\"> </span>78.309 Time &amp; Security 74.101 - 74.101 (Eliminaciones de ingresos ordinarios entre segmentos) - (<span class=\"ls11\">141</span>) (<span class=\"ls11\">141</span>) 211.068 - 211.068 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) - (212) (212) 199.049 - 199.049 La <span class=\"_ _b\"></span>desagregaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _c\"></span>impo<span class=\"_ _1\"></span>rte <span class=\"_ _c\"></span>neto <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cifra <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>negocios <span class=\"_ _b\"></span>por <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>\u00edneas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>productos <span class=\"_ _c\"></span>principales <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>diciembre de 2025 y 2024 es la siguiente (en miles de euros)<span class=\"_ _1\"></span>: Ingresos ordinarios Coffee &amp; Vending Systems Payment Technologies Time &amp; Security Total Ejercicio 2025 M\u00e1quinas expendedoras y repuestos de tabaco 3.287 - - 3.287 M\u00e1quinas autom\u00e1ticas y repuestos de caf\u00e9 para la industrial del Vending y el sector Horeca 54.138 - - 54.138 Medios de pago para recreativo, automatizaci\u00f3n y retail - 46.571 - 46.571 Medios de pago para vending 376<span class=\"ls0\"> </span>15.153 - 15.529 Contratos de construcci\u00f3n de sistemas de seguridad - - 44.542 44.542 Contratos no de construcci\u00f3n de sistemas de seguridad - - 7.389 7.389 Hardware comercializado para sistemas de seguridad - - 2.254 2.254 Mantenimiento y otros servicios 998<span class=\"ls0\"> </span>16.444 19.916 37.358 58.799 78.168 74.101 211.068<span class=\"_ _2a\"> </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 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=\"_ _2a\"> </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=\"ls16\">. </span> A <span class=\"ls0\">31 de diciembre de 2025 y 2024 es la siguiente (en miles de euros): </span>Ingresos ordinarios Coffee &amp; Vending Systems Payment Technologies Time &amp; Security Total Ejercicio 2025 Alemania 5.038 11.552 48.973 65.563 Espa\u00f1a 7.981 25.908 4.290 38.179 Italia 17<span class=\"ls0\"> </span>15.463 20<span class=\"ls0\"> </span>15.500 Reino Unido 17.236 1.025 110<span class=\"ls0\"> </span>18.371 Resto UE 11.418 17.302 19.290 48.010 Resto OCDE 12.891 4.099 915<span class=\"ls0\"> </span>17.905 Resto de pa\u00edses 4.218 2.819 503<span class=\"ls0\"> </span>7.540 58.799 78.168 74.101 211.068<span class=\"_ _2a\"> </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>El <span class=\"_ _b\"></span>resultado <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>ntes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>impuestos <span class=\"_ _c\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _b\"></span>segmentos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>ejercicios <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2024, <span class=\"_ _b\"></span>considerando <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>transaccione<span class=\"_ _0\"></span>s entre ellos, es el siguiente (en miles de euros<span class=\"ls14\">):</span> Resultado antes de impuestos Mercados externos Con otros segmentos Total  Ejercicio 2025 Segmentos Coffee &amp; Vending Systems (1.877) (<span class=\"ls11\">55</span>) (1.932) Payment Technologies 22.670 55<span class=\"ls0\"> </span>22.725 Time &amp; Security 3.731 - 3.731 24.524 - 24.524 Ejercicio 2024 Segmentos Coffee &amp; Vending Systems 1.926 (71) 1.855 Payment Technologies 17.434 71<span class=\"ls0\"> </span>17.505 Time &amp; Security 5.334 - 5.334 24.694 - 24.694<span class=\"_ _2a\"> </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>2025<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>2024 <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>el siguiente (en miles de euros<span class=\"ls14\">):</span> 202<span class=\"ls0\">5 </span>Coffee &amp; Vending Systems Payment Technologies Time &amp; Security Unidad corporativa Total Activos no corrientes  28.<span class=\"ls0\">592 </span>51.4<span class=\"ls19\">00</span> 17.388 2.741<span class=\"ls0\"> </span>100.121    <span class=\"ls0\">Fondo de comercio </span>10.015 42.005 9.043 - 61.063    <span class=\"ls0\">Otros activos intangibles </span>8.068 2.326 2.880 - 13.274    <span class=\"ls0\">Activos por derecho de uso </span>1.9<span class=\"ls11\">34</span> 2.099<span class=\"ls0\"> </span>2.813 63<span class=\"ls0\"> </span>6.909    <span class=\"ls0\">Inmovilizado material </span>6.699 3.159 2.440 1.660 13.958    <span class=\"ls0\">Inversiones inmobiliarias </span>- - - 1.018 1.018    <span class=\"ls0\">Impuestos diferidos </span>1.796 1.689 26<span class=\"ls0\"> </span>- 3.511    <span class=\"ls0\">Otros activos no corrientes </span>80<span class=\"ls0\"> </span>122<span class=\"ls0\"> </span>186<span class=\"ls0\"> </span>- 388<span class=\"ls0\"> </span>Activos corrientes 33.432 29.681 40.379 2.599 106.091 Total activo 62.0<span class=\"ls19\">24</span> 81.<span class=\"ls0\">081 </span>57.767 5.340<span class=\"ls0\"> </span>206.212 Pasivo no corriente 3.542 3.315 5.030 4.484 16.371 Pasivo corriente 16.301 13.525 18.573 7.876 56.275 Total pasivo 19.843 16.8<span class=\"ls19\">40</span> 23.603 12.360 72.646 202<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>9.141 2.810 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>2.5<span class=\"ls11\">90</span> 2.2<span class=\"ls11\">63</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>80.1<span class=\"ls19\">14</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=\"_ _2a\"> </span>Dentro <span class=\"_ _d\"> </span>del <span class=\"_ _8\"> </span>apartado <span class=\"_ _d\"> </span>Activos <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>orrientes <span class=\"_ _d\"> </span>que <span class=\"_ _8\"> </span>se  d<span class=\"_ _b\"></span>es<span class=\"_ _1\"></span>glosa <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>c<span class=\"_ _1\"></span>ontinuaci\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 2025 y a 31 de diciembre de 2024. Coffee &amp; Vend<span class=\"_ _0\"></span>ing Systems Payment Technologies Time &amp; Security<span class=\"_ _0\"></span> Total 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Existencias 13.452 11.702 9.581 9.331 8.872 9.785 31.905 30.818 Materias prima<span class=\"_ _0\"></span>s, mercader\u00edas <span class=\"_ _0\"></span>y aprovisionamiento<span class=\"_ _b\"></span>s 9.221 8.387 8.479 7.940 4.251<span class=\"ls0\"> </span>5.346 21.951 21.673 Productos en<span class=\"_ _0\"></span> curso 1 3 12<span class=\"ls0\"> </span>- 2.782 2.278 2.795 2.281 Productos termina<span class=\"_ _0\"></span>dos 4.072 3.092 544<span class=\"ls0\"> </span>563<span class=\"ls0\"> </span>1.839 2.110 6.455 5.765 Anticipos a pro<span class=\"_ _b\"></span>v<span class=\"_ _1\"></span>eedores 158<span class=\"ls0\"> </span>220<span class=\"ls0\"> </span>546<span class=\"ls0\"> </span>828<span class=\"ls0\"> </span>- 51<span class=\"ls0\"> </span>704<span class=\"ls0\"> </span>1.099 \u201c<span class=\"ff3\">Unidad <span class=\"_ _6\"> </span>corporativa<span class=\"_ _1\"></span></span>\u201d<span class=\"ff3\"> <span class=\"_ _6\"></span></span>incluye <span class=\"_ _9\"> </span>f<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>ndamentalmente <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>\u201cInversiones <span class=\"_ _9\"> </span>inmobiliarias\u201d <span class=\"_ _7\"></span>descritas <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>la <span class=\"_ _6\"></span>Nota <span class=\"_ _9\"> </span><span class=\"ff3\">7.2 <span class=\"_ _6\"> </span>a<span class=\"_ _1\"></span>s\u00ed </span>como la deuda financiera (o excedente financiero) <span class=\"ls11\">net</span>a existente en el Grupo.<span class=\"_ _2a\"> </span>Por otro lado, los activos se clasifican con base en la ubica<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>i\u00f3n geogr\u00e1fica de los mis<span class=\"_ _0\"></span>mos. El siguiente cuadro presenta dicha informaci\u00f3n al 31 de diciembre de 202<span class=\"_ _1\"></span>5 y 2024: Miles de euros Activos totales  Adiciones al inmovilizado intangible, material e inversiones inmobiliarias  Adiciones Activos por Derecho de uso 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Espa\u00f1a 43.598 44.307 1.2<span class=\"ls11\">85</span> 2.433 421<span class=\"ls0\"> </span>291<span class=\"ls0\"> </span>Extranjero 162.614 164.279 978<span class=\"ls0\"> </span>1.355 1.679 2.805 Total 20<span class=\"ls0\">6.212 </span>208.586 2.2<span class=\"ls11\">63</span> 3.788 2.100 3.096 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 del<span class=\"_ _0\"></span> Grupo supon\u00eda m\u00e1s de un<span class=\"_ _b\"></span> <span class=\"_ _1\"></span><span class=\"ls11\">10</span>% de las ventas totales. En <span class=\"_ _6\"> </span><span class=\"ls12\">los</span> <span class=\"_ _6\"> </span>Anexos <span class=\"_ _6\"> </span>I <span class=\"_ _9\"> </span>y <span class=\"_ _7\"></span>II<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>incluye <span class=\"_ _9\"> </span>informaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _6\"> </span>sobre <span class=\"_ _9\"> </span>las <span class=\"_ _6\"></span>distintas <span class=\"_ _6\"></span>sociedades <span class=\"_ _6\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>componen <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>Grupo <span class=\"_ _7\"></span>y <span class=\"_ _6\"> </span>que complementa la facilitada en esta nota.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-406": {
   "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=\"_ _b\"></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=\"_ _b\"></span>y<span class=\"_ _1\"></span> p<span class=\"_ _b\"></span>ara<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>evaluar su <span class=\"_ _b\"></span>rendimiento. En <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>caso d<span class=\"_ _0\"></span>el Gru<span class=\"_ _b\"></span>po Azkoyen <span class=\"_ _b\"></span>la definici\u00f3n de l<span class=\"_ _b\"></span>os segmentos <span class=\"_ _b\"></span>de negoc<span class=\"_ _0\"></span>io se mantiene invariable bajo NIIF 8, no habiendo habido cambios en los criteri<span class=\"_ _0\"></span>os de segmentaci\u00f3n.<span class=\"_ _1\"></span> 19.1 Criterios de segmentaci\u00f3n De acuerdo con la NIIF <span class=\"_ _1\"></span>8 <span class=\"ffa\">\u2013</span> <span class=\"ffa\">\u201cSegmentos de o<span class=\"_ _1\"></span>peraci\u00f3n\u201d, la informaci\u00f3n por segmentos se realiza en b<span class=\"_ _1\"></span>ase a los </span>informes <span class=\"_ _a\"></span>internos <span class=\"_ _7\"></span>que <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>revisados <span class=\"_ _a\"></span>peri<span class=\"_ _1\"></span>\u00f3dicamente <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Conse<span class=\"_ _1\"></span>jo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Administraci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _7\"></span>el objetivo de asignar los recursos necesarios a cada segmento y evaluar su desempe\u00f1o. Los <span class=\"_ _d\"> </span>principales <span class=\"_ _8\"> </span>factores <span class=\"_ _d\"> </span>considerados <span class=\"_ _d\"> </span>en <span class=\"_ _8\"> </span>la  id<span class=\"_ _0\"></span>entificaci\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _8\"> </span>s<span class=\"_ _1\"></span>egmentos <span class=\"_ _8\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>negocio <span class=\"_ _8\"> </span>ha<span class=\"_ _1\"></span>n <span class=\"_ _8\"> </span>s<span class=\"_ _1\"></span>ido: <span class=\"_ _8\"> </span>(i) <span class=\"_ _d\"> </span>la naturaleza <span class=\"_ _b\"></span>de <span class=\"_ _c\"></span>los <span class=\"_ _b\"></span>productos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>servicios, <span class=\"_ _b\"></span>(ii) <span class=\"_ _c\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>naturaleza <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>proceso <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>producci\u00f3n <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>(iii) <span class=\"_ _c\"></span>la <span class=\"_ _b\"></span>tipolog\u00eda <span class=\"_ _b\"></span>de <span class=\"_ _c\"></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>que <span class=\"_ _b\"></span>afectan <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>varias <span class=\"_ _b\"></span>l\u00ednea<span class=\"ffa\">s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>negocio <span class=\"_ _c\"></span>se <span class=\"_ _b\"></span>atribuyen <span class=\"_ _c\"></span>a <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>\u201cUnidad <span class=\"_ _c\"></span>Corporativa\u201d. <span class=\"_ _b\"></span>A <span class=\"_ _b\"></span>\u00e9sta <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _c\"></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>negocios <span class=\"_ _b\"></span>(que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>formulan <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>criterios <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>gesti\u00f3n) <span class=\"_ _b\"></span>con los <span class=\"_ _c\"></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=\"_ _11\"> </span>ha  considerado <span class=\"_ _11\"> </span>como  segmento <span class=\"_ _11\"> </span>de  ne<span class=\"_ _1\"></span>gocio  el <span class=\"_ _11\"> </span>componente  identificable <span class=\"_ _11\"> </span>del  Grupo, <span class=\"_ _11\"> </span>encargado  de 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=\"_ _b\"></span>ed<span class=\"_ _1\"></span>ida, en func<span class=\"_ _0\"></span>i\u00f3n de los costes rea<span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>es 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=\"_ _11\"> </span>conformado  por  l<span class=\"_ _1\"></span>as  actividades  de <span class=\"_ _11\"> </span>fabricaci\u00f3n  y  com<span class=\"_ _1\"></span>ercializaci\u00f3n  de m\u00e1quinas expendedoras de <span class=\"_ _1\"></span>bebidas fr\u00edas y c<span class=\"_ _1\"></span>alientes (Caf\u00e9 profesional<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span> m\u00e1quinas espresso <span class=\"_ _1\"></span>tradicionales y Ve<span class=\"_ _0\"></span>nding) <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>de cigarrillos <span class=\"_ _b\"></span>y si<span class=\"_ _0\"></span>milares (Ta<span class=\"_ _b\"></span>b<span class=\"_ _1\"></span>aco). Se <span class=\"_ _b\"></span>realiza principalmente <span class=\"_ _b\"></span>por A<span class=\"_ _b\"></span>z<span class=\"_ _1\"></span>koyen Vending <span class=\"_ _b\"></span>&amp; Payment<span class=\"_ _b\"></span> Solutions, <span class=\"_ _7\"></span>S.L<span class=\"_ _1\"></span>.U. <span class=\"_ _6\"></span>(Nota <span class=\"_ _7\"></span>1)<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>Coffetek <span class=\"_ _6\"></span>Ltd., <span class=\"_ _6\"></span>Azkoyen <span class=\"_ _6\"></span>Andina, <span class=\"_ _7\"></span>S.A.S, <span class=\"_ _6\"></span>Azkoyen <span class=\"_ _7\"></span>USA, <span class=\"_ _6\"> </span>Inc. <span class=\"_ _6\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>Ascaso <span class=\"_ _6\"> </span>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 <span class=\"_ _1\"></span>telemetr\u00eda <span class=\"_ _1\"></span>y otras <span class=\"_ _1\"></span>actividades <span class=\"_ _1\"></span>relacionadas. <span class=\"_ _1\"></span>Se realiza <span class=\"_ _7\"></span>principalmente <span class=\"_ _a\"></span>por <span class=\"_ _6\"></span>Azkoyen <span class=\"_ _7\"></span>Vending <span class=\"_ _a\"></span>&amp; <span class=\"_ _7\"></span>Payment <span class=\"_ _7\"></span>Solutions, <span class=\"_ _a\"></span>S.L<span class=\"_ _1\"></span>.U. <span class=\"_ _7\"></span>(Nota <span class=\"_ _7\"></span>1), <span class=\"_ _7\"></span>Coges, <span class=\"_ _7\"></span>S.p.A. <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>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=\"ls16\">.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>elabo<span class=\"_ _1\"></span>rados <span class=\"_ _9\"> </span>por <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>a<span class=\"_ _1\"></span>l <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>ismo <span class=\"_ _8\"> </span>utilizando <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=\"_ _b\"></span>os  gastos <span class=\"_ _d\"> </span>que <span class=\"_ _f\"> </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=\"_ _a\"></span> <span class=\"_ _1\"></span>m\u00e1s los <span class=\"_ _f\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _f\"> </span>le <span class=\"_ _e\"> </span>pueden <span class=\"_ _f\"> </span>se<span class=\"_ _1\"></span>r <span class=\"_ _f\"> </span>directamente <span class=\"_ _f\"> </span>atribuibles <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>acuerdo <span class=\"_ _f\"> </span>a <span class=\"_ _e\"> </span>los <span class=\"_ _f\"> </span>criterios <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>reparto <span class=\"_ _e\"> </span>anteriormente mencionados. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-407": {
   "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=\"ffa\">La composici\u00f3n <span class=\"_ _b\"></span>del saldo <span class=\"_ _b\"></span>del ep\u00edgrafe <span class=\"_ _b\"></span>\u201cAprovisionamientos\u201d de <span class=\"_ _b\"></span>las operaciones <span class=\"_ _b\"></span>continuadas de <span class=\"_ _b\"></span>las cuentas d<span class=\"_ _b\"></span>e </span>p\u00e9rdidas y ganancias consolidadas de los ejercicios 2025<span class=\"_ _1\"></span> y 2024, es la siguiente:<span class=\"_ _2a\"> </span><div class=\"c w119 h8e gs17b\"><div class=\"t m0 x24 h25 y4e ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c we7 h8e gs17c\"><div class=\"t m0 x2c h25 y5f ff3 fs0 fc0 sc0 ls11 ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c wff h8e gs17d\"><div class=\"t m0 x2c h25 y5f ff3 fs0 fc0 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w11a h9d gs17e\"><div class=\"t m0 x34 h25 ya2 ff3 fs0 fc0 sc0 ls0 ws0\">Compras de materias primas y otros aprovisionamientos  </div></div><div class=\"c we7 h9d gs17f\"><div class=\"t m0 x2a h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">64.594 </div></div><div class=\"c wff h9d gs180\"><div class=\"t m0 x2a h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">55.311 </div></div><div class=\"c w11a h9c gs181\"><div class=\"t m0 x34 h25 yc8 ff3 fs0 fc0 sc0 ls0 ws0\">Variaci\u00f3n de existencias comerciales, materias primas y </div></div><div class=\"c w11a h9d gs182\"><div class=\"t m0 x34 h25 ya2 ff3 fs0 fc0 sc0 ls16 ws0\">  <span class=\"ls0\">otras existencias  </span></div></div><div class=\"c we7 h9d gs183\"><div class=\"t m0 x2c h25 ya2 ff3 fs0 fc0 sc0 ls0 ws0\">(1.274) </div><div class=\"t m0 x14 h25 y664 ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c wff h9d gs184\"><div class=\"t m0 x1d h25 ya2 ff3 fs0 fc0 sc0 ls0 ws0\">5.481 </div><div class=\"t m0 x14 h25 y664 ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w11a h9c gs185\"><div class=\"t m0 x34 h25 yc8 ff3 fs0 fc0 sc0 ls0 ws0\">Deterioro de existencias comerciales, materias primas y </div></div><div class=\"c w11a h9c gs186\"><div class=\"t m0 x34 h25 yc8 ff3 fs0 fc0 sc0 ls16 ws0\">  <span class=\"ls0\">otras existencias (Nota 11) </span></div></div><div class=\"c we7 h9c gs187\"><div class=\"t m0 x24 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">712<span class=\"ls0\"> </span></div></div><div class=\"c wff h9c gs188\"><div class=\"t m0 x1d h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">1.494 </div></div><div class=\"c w11a h9d gs189\"><div class=\"t m0 x34 h25 ya2 ff3 fs0 fc0 sc0 ls0 ws0\">Otros gastos externos </div></div><div class=\"c we7 h9d gs18a\"><div class=\"t m0 x1d h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">8.656 </div></div><div class=\"c wff h9d gs18b\"><div class=\"t m0 x1d h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">6.758 </div></div><div class=\"c w11a h5b gs18c\"><div class=\"t m0 xa2 h2 y62 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c we7 h5b gs18d\"><div class=\"t m0 x2a h2 y764 ff1 fs0 fc0 sc0 ls0 ws0\">72.688 </div></div><div class=\"c wff h5b gs18e\"><div class=\"t m0 x2a h2 y764 ff1 fs0 fc0 sc0 ls0 ws0\">69.044 </div></div>20<span class=\"ls16\">.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 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Sueldos y salarios 58.577 55.981 Indemnizaciones 175<span class=\"ls0\"> </span>62<span class=\"ls0\"> </span>Cargas sociales y otras 14.773 13.605 Total 73.525 69.648 La cue<span class=\"ffa\">nta \u201cGastos de personal\u201d de 20</span>25 incluye 2.927 miles de euros correspondientes al bonus (3.005<span class=\"_ _1\"></span> miles<span class=\"_ _0\"></span> de euros<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>31 de <span class=\"_ _1\"></span>diciembre de 20<span class=\"_ _1\"></span>24<span class=\"ls14\">) <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\u00e1<span class=\"_ _1\"></span>n en el primer semestre de 2026. 20<span class=\"ls0\">.3 Otros gastos de explotaci\u00f3n </span>El <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>etalle <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cServicios <span class=\"_ _1\"></span>Exteriores <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>tributos\u201d <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _7\"></span><span class=\"ff3\">cuenta <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>p\u00e9rdi<span class=\"_ _1\"></span>das <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>ganancias <span class=\"_ _a\"></span>consolidada <span class=\"_ _a\"></span>en </span>los ejercicios 2025 y 2024 es el siguiente: Miles de euros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Gastos de investigaci\u00f3n y desarrollo 4.138<span class=\"_ _2a\"> </span>2.185<span class=\"_ _2a\"> </span>Arrendamientos y c\u00e1nones 1.645<span class=\"_ _2a\"> </span>1.744<span class=\"_ _2a\"> </span>Reparaciones y conservaci\u00f3n 1.778 1.895 Servicios de profesionales independientes 5.017<span class=\"_ _2a\"> </span>4.558<span class=\"_ _2a\"> </span>Transportes 2.443<span class=\"_ _2a\"> </span>2.204<span class=\"_ _2a\"> </span>Seguros 988<span class=\"_ _2a\"> </span>1.015<span class=\"_ _2a\"> </span>Servicios bancarios y similares 144<span class=\"_ _2a\"> </span>144<span class=\"_ _2a\"> </span>Publicidad, propaganda y relaciones p\u00fablicas 1.614<span class=\"_ _2a\"> </span>1.022<span class=\"_ _2a\"> </span>Suministros 2.740<span class=\"_ _2a\"> </span>2.539<span class=\"_ _2a\"> </span>Otros servicios 10.748<span class=\"_ _2a\"> </span>9.989<span class=\"_ _2a\"> </span>Tributos 276<span class=\"_ _2a\"> </span>274<span class=\"_ _2a\"> </span>Total 31.53127.56920<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>2025 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2024, <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=\"_ _b\"></span>s<span class=\"_ _1\"></span>tados <span class=\"_ _b\"></span>por l<span class=\"ls11\">os</span> <span class=\"_ _b\"></span>audito<span class=\"_ _1\"></span>r<span class=\"ls19\">es</span> de<span class=\"_ _0\"></span> las <span class=\"_ _b\"></span>cuentas a<span class=\"_ _b\"></span>nu<span class=\"_ _1\"></span>ales <span class=\"_ _b\"></span>consolidadas, Ernst <span class=\"_ _b\"></span>&amp; You<span class=\"_ _0\"></span>ng, <span class=\"_ _b\"></span>S.L <span class=\"ls15\">y </span>por <span class=\"_ _0\"></span>empresas pertenecientes <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>su red, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _b\"></span>como los <span class=\"_ _b\"></span>honorarios por <span class=\"_ _b\"></span>servicios fa<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>turados <span class=\"_ _b\"></span>por los <span class=\"_ _b\"></span>auditores <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>uentas <span class=\"_ _0\"></span>anuales individuales <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ociedades <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>pendientes <span class=\"_ _a\"></span>incluidas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>co<span class=\"_ _1\"></span>nsolidaci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>tidades <span class=\"_ _a\"></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\">25 </span>Por el auditor principal y su red Por otras firmas de auditor\u00eda  Servicios de auditor\u00eda 336<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>Otros servicios de verificaci\u00f3n 26 - Total  36<span class=\"ls0\">2 </span>10<span class=\"ls0\"> </span>20<span class=\"ls0\">24 </span>Por el auditor principal y su red Por otras firmas de auditor\u00eda  Servicios de auditor<span class=\"ls13\">\u00eda</span> 335<span class=\"ls0\"> </span>9 Otros servicios de verificaci\u00f3n 19<span class=\"ls0\"> </span>- Total  354<span class=\"ls0\"> </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=\"_ _2a\"> </span>: Miles de euros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span> Gastos financieros y asimilados (Notas 6, 15 y 16) 1.148 1.969<span class=\"_ _2a\"> </span> Diferencias negativas de cambio 524<span class=\"ls0\"> </span>283<span class=\"ls0\"> </span>Total 1.672 2.252 Los ga<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tos fi<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>ancieros <span class=\"_ _b\"></span>registrados en<span class=\"_ _0\"></span> el<span class=\"_ _b\"></span> ejercicio 2<span class=\"_ _b\"></span>02<span class=\"_ _1\"></span>5 se <span class=\"_ _b\"></span>corresponden pr<span class=\"_ _0\"></span>incipalmente <span class=\"_ _0\"></span>con: <span class=\"_ _b\"></span>(i) 5<span class=\"ls11\">76</span> mi<span class=\"_ _0\"></span>les d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>euros por <span class=\"_ _1\"></span>los gastos <span class=\"_ _1\"></span>financieros devengados <span class=\"_ _1\"></span>por l<span class=\"_ _1\"></span>a deuda <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>entidades de <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>(Nota 15), <span class=\"_ _1\"></span>(<span class=\"_ _a\"></span>ii<span class=\"ls1b\">) <span class=\"_ _1\"></span><span class=\"ls11\">22</span></span> <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>se corresponden <span class=\"_ _b\"></span>a la<span class=\"_ _b\"></span> actualizaci\u00f3n <span class=\"_ _b\"></span>financiera <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>anticipos <span class=\"_ _b\"></span>reintegrables, <span class=\"_ _b\"></span>y (iv) <span class=\"_ _b\"></span>471 <span class=\"_ _0\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros est\u00e1n <span class=\"_ _b\"></span>asociados 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=\"_ _b\"></span> financiero.<span class=\"ff7 fs1\">  </span>Por <span class=\"_ _1\"></span>su parte, <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos financieros <span class=\"_ _1\"></span>registrados en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio 2024 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>correspond<span class=\"_ _1\"></span>\u00edan p<span class=\"_ _1\"></span>rincipalmente con: <span class=\"_ _1\"></span>(i) 228 miles <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>asociados <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>gasto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Earn <span class=\"_ _1\"></span>Out <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Vendon <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ascaso, <span class=\"_ _a\"></span>(Nota 16) <span class=\"_ _a\"></span>(ii) <span class=\"_ _1\"></span>1.1<span class=\"ls11\">93</span> <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de euros <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=\"_ _7\"></span>por <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>deuda <span class=\"_ _7\"></span>con <span class=\"_ _a\"></span>entidades <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>cr\u00e9dito <span class=\"_ _7\"></span>(Nota <span class=\"_ _a\"></span>15), <span class=\"_ _a\"></span>(i<span class=\"_ _7\"></span>Ii) <span class=\"_ _a\"></span>21 <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de euros <span class=\"_ _b\"></span>correspond\u00edan <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>la <span class=\"_ _b\"></span>actualizaci\u00f3n <span class=\"_ _b\"></span>financiera <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>los <span class=\"_ _b\"></span>anticipos <span class=\"_ _b\"></span>reintegrables, <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>(iv) <span class=\"_ _c\"></span>5<span class=\"_ _1\"></span><span class=\"ls11\">03</span> <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>asociados<span class=\"_ _0\"></span> los<span class=\"ls0\"> <span class=\"_ _b\"></span>a intereses <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>los pasivos <span class=\"_ _b\"></span>por arr<span class=\"_ _b\"></span>en<span class=\"_ _1\"></span>damiento <span class=\"_ _b\"></span>seg\u00fan NIIF <span class=\"_ _b\"></span>16; <span class=\"_ _b\"></span>to<span class=\"_ _1\"></span>do <span class=\"_ _b\"></span>ello de <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>con el <span class=\"_ _b\"></span>criterio d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>devengo </span>financiero.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-447": {
   "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=\"ffa\">La composici\u00f3n <span class=\"_ _b\"></span>del saldo <span class=\"_ _b\"></span>del ep\u00edgrafe <span class=\"_ _b\"></span>\u201cAprovisionamientos\u201d de <span class=\"_ _b\"></span>las operaciones <span class=\"_ _b\"></span>continuadas de <span class=\"_ _b\"></span>las cuentas d<span class=\"_ _b\"></span>e </span>p\u00e9rdidas y ganancias consolidadas de los ejercicios 2025<span class=\"_ _1\"></span> y 2024, es la siguiente:<span class=\"_ _2a\"> </span>Miles de euros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Compras de materias primas y otros aprovisionamientos  64.594 55.311 Variaci\u00f3n de existencias comerciales, materias primas y   <span class=\"ls0\">otras existencias  </span>(1.274) 5.481 Deterioro de existencias comerciales, materias primas y   <span class=\"ls0\">otras existencias (Nota 11) </span>712<span class=\"ls0\"> </span>1.494 Otros gastos externos 8.656 6.758 Total 72.688 69.044 20<span class=\"ls16\">.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 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Sueldos y salarios 58.577 55.981 Indemnizaciones 175<span class=\"ls0\"> </span>62<span class=\"ls0\"> </span>Cargas sociales y otras 14.773 13.605 Total 73.525 69.648 La cue<span class=\"ffa\">nta \u201cGastos de personal\u201d de 20</span>25 incluye 2.927 miles de euros correspondientes al bonus (3.005<span class=\"_ _1\"></span> miles<span class=\"_ _0\"></span> de euros<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>31 de <span class=\"_ _1\"></span>diciembre de 20<span class=\"_ _1\"></span>24<span class=\"ls14\">) <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\u00e1<span class=\"_ _1\"></span>n en el primer semestre de 2026. El n\u00famero <span class=\"_ _b\"></span>medio de <span class=\"_ _b\"></span>personas equivalentes a <span class=\"_ _b\"></span>tiempo completo empleadas <span class=\"_ _b\"></span>en los ejercicios <span class=\"_ _b\"></span>2025 y <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>24 en <span class=\"_ _b\"></span>las sociedades del Grupo, distribuido por categor\u00edas, es el siguiente:<span class=\"_ _2a\"> </span> N\u00famero de Personas 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Direcci\u00f3n (*) 23<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>Ingenier\u00eda 172<span class=\"ls0\"> </span>168<span class=\"ls0\"> </span>Producci\u00f3n 307<span class=\"ls0\"> </span>310<span class=\"ls0\"> </span>Comercial 401<span class=\"ls0\"> </span>393<span class=\"ls0\"> </span>Administraci\u00f3n 96<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>Total 999<span class=\"ls0\"> </span>984<span class=\"ls0\"> </span>(*) Incluye la Alta Direcci\u00f3n del Grupo as\u00ed como el resto de directores.<span class=\"_ _2a\"> </span> Asimismo, <span class=\"_ _7\"></span>la <span class=\"_ _6\"> </span>composici\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"> </span>plantilla<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>quivalente <span class=\"_ _7\"></span>a <span class=\"_ _6\"> </span>tiempo <span class=\"_ _7\"></span>co<span class=\"_ _1\"></span>mpleto <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>hombres <span class=\"_ _7\"></span>y <span class=\"_ _6\"> </span>mujeres <span class=\"_ _6\"> </span>al <span class=\"_ _6\"></span>31 <span class=\"_ _7\"></span>de diciembre de <span class=\"ls11\">20</span>25 y 2024 es: 202<span class=\"ls0\">5 </span>Hombres Mujeres Total Direcci\u00f3n 21 4 25 Ingenier\u00eda 154<span class=\"ls0\"> </span>19<span class=\"ls0\"> </span>173<span class=\"ls0\"> </span>Producci\u00f3n 216<span class=\"ls0\"> </span>97<span class=\"ls0\"> </span>313<span class=\"ls0\"> </span>Comercial 33<span class=\"ls0\">7 </span>77<span class=\"ls0\"> </span>41<span class=\"ls0\">4 </span>Administraci\u00f3n 39<span class=\"ls0\"> </span>61<span class=\"ls0\"> </span>100<span class=\"ls0\"> </span>Total 767<span class=\"ls0\"> </span>258<span class=\"ls0\"> </span>1.025 20<span class=\"ls0\">24 </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>El n\u00famero m<span class=\"_ _1\"></span>edio de pe<span class=\"_ _1\"></span>rsonas equivalentes <span class=\"_ _1\"></span>a tiempo completo<span class=\"_ _1\"></span> empleadas p<span class=\"_ _1\"></span>or el Grupo <span class=\"_ _1\"></span>durante <span class=\"_ _1\"></span>l<span class=\"ls11\">os</span> ejercicios 20<span class=\"ls0\">25 y 2024, 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\">25 </span>20<span class=\"ls0\">24 </span>Ingenier\u00eda 2 2 Producci\u00f3n 3 4 Comercial 7 6 Administraci\u00f3n 1 1 Total 13<span class=\"ls0\"> </span>13<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=\"ls11\">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=\"_ _6\"></span>por <span class=\"_ _7\"></span>9 miembros, son mujeres. 20<span class=\"ls0\">.3 Otros gastos de explotaci\u00f3n </span>El <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>etalle <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cServicios <span class=\"_ _1\"></span>Exteriores <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>tributos\u201d <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _7\"></span><span class=\"ff3\">cuenta <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>p\u00e9rdi<span class=\"_ _1\"></span>das <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>ganancias <span class=\"_ _a\"></span>consolidada <span class=\"_ _a\"></span>en </span>los ejercicios 2025 y 2024 es el siguiente: Miles de euros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Gastos de investigaci\u00f3n y desarrollo 4.138<span class=\"_ _2a\"> </span>2.185<span class=\"_ _2a\"> </span>Arrendamientos y c\u00e1nones 1.645<span class=\"_ _2a\"> </span>1.744<span class=\"_ _2a\"> </span>Reparaciones y conservaci\u00f3n 1.778 1.895 Servicios de profesionales independientes 5.017<span class=\"_ _2a\"> </span>4.558<span class=\"_ _2a\"> </span>Transportes 2.443<span class=\"_ _2a\"> </span>2.204<span class=\"_ _2a\"> </span>Seguros 988<span class=\"_ _2a\"> </span>1.015<span class=\"_ _2a\"> </span>Servicios bancarios y similares 144<span class=\"_ _2a\"> </span>144<span class=\"_ _2a\"> </span>Publicidad, propaganda y relaciones p\u00fablicas 1.614<span class=\"_ _2a\"> </span>1.022<span class=\"_ _2a\"> </span>Suministros 2.740<span class=\"_ _2a\"> </span>2.539<span class=\"_ _2a\"> </span>Otros servicios 10.748<span class=\"_ _2a\"> </span>9.989<span class=\"_ _2a\"> </span>Tributos 276<span class=\"_ _2a\"> </span>274<span class=\"_ _2a\"> </span>Total 31.53127.56920<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>2025 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2024, <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=\"_ _b\"></span>s<span class=\"_ _1\"></span>tados <span class=\"_ _b\"></span>por l<span class=\"ls11\">os</span> <span class=\"_ _b\"></span>audito<span class=\"_ _1\"></span>r<span class=\"ls19\">es</span> de<span class=\"_ _0\"></span> las <span class=\"_ _b\"></span>cuentas a<span class=\"_ _b\"></span>nu<span class=\"_ _1\"></span>ales <span class=\"_ _b\"></span>consolidadas, Ernst <span class=\"_ _b\"></span>&amp; You<span class=\"_ _0\"></span>ng, <span class=\"_ _b\"></span>S.L <span class=\"ls15\">y </span>por <span class=\"_ _0\"></span>empresas pertenecientes <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>su red, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _b\"></span>como los <span class=\"_ _b\"></span>honorarios por <span class=\"_ _b\"></span>servicios fa<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>turados <span class=\"_ _b\"></span>por los <span class=\"_ _b\"></span>auditores <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>uentas <span class=\"_ _0\"></span>anuales individuales <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ociedades <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>pendientes <span class=\"_ _a\"></span>incluidas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>co<span class=\"_ _1\"></span>nsolidaci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>tidades <span class=\"_ _a\"></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\">25 </span>Por el auditor principal y su red Por otras firmas de auditor\u00eda  Servicios de auditor\u00eda 336<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>Otros servicios de verificaci\u00f3n 26 - Total  36<span class=\"ls0\">2 </span>10<span class=\"ls0\"> </span>20<span class=\"ls0\">24 </span>Por el auditor principal y su red Por otras firmas de auditor\u00eda  Servicios de auditor<span class=\"ls13\">\u00eda</span> 335<span class=\"ls0\"> </span>9 Otros servicios de verificaci\u00f3n 19<span class=\"ls0\"> </span>- Total  354<span class=\"ls0\"> </span>9 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-32": {
   "value": "20<span class=\"ls0\">.1 Aprovisionamientos </span> <span class=\"_ _13\"> </span><span class=\"ffa\">La composici\u00f3n <span class=\"_ _b\"></span>del saldo <span class=\"_ _b\"></span>del ep\u00edgrafe <span class=\"_ _b\"></span>\u201cAprovisionamientos\u201d de <span class=\"_ _b\"></span>las operaciones <span class=\"_ _b\"></span>continuadas de <span class=\"_ _b\"></span>las cuentas d<span class=\"_ _b\"></span>e </span>p\u00e9rdidas y ganancias consolidadas de los ejercicios 2025<span class=\"_ _1\"></span> y 2024, es la siguiente:<span class=\"_ _2a\"> </span>Miles de euros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Compras de materias primas y otros aprovisionamientos  64.594 55.311 Variaci\u00f3n de existencias comerciales, materias primas y   <span class=\"ls0\">otras existencias  </span>(1.274) 5.481 Deterioro de existencias comerciales, materias primas y   <span class=\"ls0\">otras existencias (Nota 11) </span>712<span class=\"ls0\"> </span>1.494 Otros gastos externos 8.656 6.758 Total 72.688 69.044 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-33": {
   "value": "20<span class=\"ls16\">.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 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Sueldos y salarios 58.577 55.981 Indemnizaciones 175<span class=\"ls0\"> </span>62<span class=\"ls0\"> </span>Cargas sociales y otras 14.773 13.605 Total 73.525 69.648 La cue<span class=\"ffa\">nta \u201cGastos de personal\u201d de 20</span>25 incluye 2.927 miles de euros correspondientes al bonus (3.005<span class=\"_ _1\"></span> miles<span class=\"_ _0\"></span> de euros<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>31 de <span class=\"_ _1\"></span>diciembre de 20<span class=\"_ _1\"></span>24<span class=\"ls14\">) <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\u00e1<span class=\"_ _1\"></span>n en el primer semestre de 2026. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "El n\u00famero <span class=\"_ _b\"></span>medio de <span class=\"_ _b\"></span>personas equivalentes a <span class=\"_ _b\"></span>tiempo completo empleadas <span class=\"_ _b\"></span>en los ejercicios <span class=\"_ _b\"></span>2025 y <span class=\"_ _b\"></span>20<span class=\"_ _1\"></span>24 en <span class=\"_ _b\"></span>las sociedades del Grupo, distribuido por categor\u00edas, es el siguiente:<span class=\"_ _2a\"> </span>N\u00famero de Personas 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Direcci\u00f3n (*) 23<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>Ingenier\u00eda 172<span class=\"ls0\"> </span>168<span class=\"ls0\"> </span>Producci\u00f3n 307<span class=\"ls0\"> </span>310<span class=\"ls0\"> </span>Comercial 401<span class=\"ls0\"> </span>393<span class=\"ls0\"> </span>Administraci\u00f3n 96<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>Total 999<span class=\"ls0\"> </span>984<span class=\"ls0\"> </span>(*) Incluye la Alta Direcci\u00f3n del Grupo as\u00ed como el resto de directores.<span class=\"_ _2a\"> </span>Asimismo, <span class=\"_ _7\"></span>la <span class=\"_ _6\"> </span>composici\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"> </span>plantilla<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>quivalente <span class=\"_ _7\"></span>a <span class=\"_ _6\"> </span>tiempo <span class=\"_ _7\"></span>co<span class=\"_ _1\"></span>mpleto <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>hombres <span class=\"_ _7\"></span>y <span class=\"_ _6\"> </span>mujeres <span class=\"_ _6\"> </span>al <span class=\"_ _6\"></span>31 <span class=\"_ _7\"></span>de diciembre de <span class=\"ls11\">20</span>25 y 2024 es:<div class=\"c w94 h37 gs190\"><div class=\"t m0 x2d h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">202<span class=\"ls0\">5 </span></div></div><div class=\"c w123 h37 gs191\"><div class=\"t m0 xa0 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Hombres </div></div><div class=\"c w124 h37 gs192\"><div class=\"t m0 x29 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Mujeres </div></div><div class=\"c w85 h37 gs193\"><div class=\"t m0 x2a h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w94 h37 gs194\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Direcci\u00f3n </div></div><div class=\"c w123 h37 gs195\"><div class=\"t m0 x21 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">21 </div></div><div class=\"c w124 h37 gs196\"><div class=\"t m0 x2f h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w85 h37 gs197\"><div class=\"t m0 xf h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">25 </div></div><div class=\"c w94 h24 gs198\"><div class=\"t m0 x8 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Ingenier\u00eda </div></div><div class=\"c w123 h24 gs199\"><div class=\"t m0 x2d h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">154<span class=\"ls0\"> </span></div></div><div class=\"c w124 h24 gs19a\"><div class=\"t m0 xc0 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">19<span class=\"ls0\"> </span></div></div><div class=\"c w85 h24 gs19b\"><div class=\"t m0 x72 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">173<span class=\"ls0\"> </span></div></div><div class=\"c w94 h37 gs19c\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Producci\u00f3n </div></div><div class=\"c w123 h37 gs19d\"><div class=\"t m0 x2d h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">216<span class=\"ls0\"> </span></div></div><div class=\"c w124 h37 gs19e\"><div class=\"t m0 xc0 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">97<span class=\"ls0\"> </span></div></div><div class=\"c w85 h37 gs19f\"><div class=\"t m0 x72 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">313<span class=\"ls0\"> </span></div></div><div class=\"c w94 h37 gs1a0\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Comercial </div></div><div class=\"c w123 h37 gs1a1\"><div class=\"t m0 x2d h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">33<span class=\"ls0\">7 </span></div></div><div class=\"c w124 h37 gs1a2\"><div class=\"t m0 xc0 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">77<span class=\"ls0\"> </span></div></div><div class=\"c w85 h37 gs1a3\"><div class=\"t m0 x72 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">41<span class=\"ls0\">4 </span></div></div><div class=\"c w94 h37 gs1a4\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Administraci\u00f3n </div></div><div class=\"c w123 h37 gs1a5\"><div class=\"t m0 x21 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">39<span class=\"ls0\"> </span></div></div><div class=\"c w124 h37 gs1a6\"><div class=\"t m0 xc0 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">61<span class=\"ls0\"> </span></div></div><div class=\"c w85 h37 gs1a7\"><div class=\"t m0 x72 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">100<span class=\"ls0\"> </span></div></div><div class=\"c w94 h37 gs1a8\"><div class=\"t m0 x2d h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w123 h37 gs1a9\"><div class=\"t m0 x2d h2 yb9 ff1 fs0 fc0 sc0 ls11 ws0\">767<span class=\"ls0\"> </span></div></div><div class=\"c w124 h37 gs1aa\"><div class=\"t m0 x24 h2 yb9 ff1 fs0 fc0 sc0 ls11 ws0\">258<span class=\"ls0\"> </span></div></div><div class=\"c w85 h37 gs1ab\"><div class=\"t m0 x2c h2 yb9 ff1 fs0 fc0 sc0 ls0 ws0\">1.025 </div></div><div class=\"c w94 h37 gs1ad\"><div class=\"t m0 x2d h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">20<span class=\"ls0\">24 </span></div></div><div class=\"c w123 h37 gs1ae\"><div class=\"t m0 xa0 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Hombres </div></div><div class=\"c w124 h37 gs1af\"><div class=\"t m0 x29 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Mujeres </div></div><div class=\"c w85 h37 gs1b0\"><div class=\"t m0 x2a h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w94 h37 gs1b1\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Direcci\u00f3n </div></div><div class=\"c w123 h37 gs1b2\"><div class=\"t m0 x21 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">20<span class=\"ls0\"> </span></div></div><div class=\"c w124 h37 gs1b3\"><div class=\"t m0 x2f h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w85 h37 gs1b4\"><div class=\"t m0 xf h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">22<span class=\"ls0\"> </span></div></div><div class=\"c w94 h37 gs1b5\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Ingenier\u00eda </div></div><div class=\"c w123 h37 gs1b6\"><div class=\"t m0 x2d h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">143<span class=\"ls0\"> </span></div></div><div class=\"c w124 h37 gs1b7\"><div class=\"t m0 xc0 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">19<span class=\"ls0\"> </span></div></div><div class=\"c w85 h37 gs1b8\"><div class=\"t m0 x72 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">162<span class=\"ls0\"> </span></div></div><div class=\"c w94 h24 gs1b9\"><div class=\"t m0 x8 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Producci\u00f3n </div></div><div class=\"c w123 h24 gs1ba\"><div class=\"t m0 x2d h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">201<span class=\"ls0\"> </span></div></div><div class=\"c w124 h24 gs1bb\"><div class=\"t m0 xc0 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">93<span class=\"ls0\"> </span></div></div><div class=\"c w85 h24 gs1bc\"><div class=\"t m0 x72 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">294<span class=\"ls0\"> </span></div></div><div class=\"c w94 h37 gs1bd\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Comercial </div></div><div class=\"c w123 h37 gs1be\"><div class=\"t m0 x2d h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">328<span class=\"ls0\"> </span></div></div><div class=\"c w124 h37 gs1bf\"><div class=\"t m0 xc0 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">77<span class=\"ls0\"> </span></div></div><div class=\"c w85 h37 gs1c0\"><div class=\"t m0 x72 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">405<span class=\"ls0\"> </span></div></div><div class=\"c w94 h37 gs1c1\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Administraci\u00f3n </div></div><div class=\"c w123 h37 gs1c2\"><div class=\"t m0 x21 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">36<span class=\"ls0\"> </span></div></div><div class=\"c w124 h37 gs1c3\"><div class=\"t m0 xc0 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">59<span class=\"ls0\"> </span></div></div><div class=\"c w85 h37 gs1c4\"><div class=\"t m0 xf h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">95<span class=\"ls0\"> </span></div></div><div class=\"c w94 h24 gs1c5\"><div class=\"t m0 x2d h2 y4c ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w123 h24 gs1c6\"><div class=\"t m0 x2d h2 y4c ff1 fs0 fc0 sc0 ls11 ws0\">728<span class=\"ls0\"> </span></div></div><div class=\"c w124 h24 gs1c7\"><div class=\"t m0 x24 h2 y4c ff1 fs0 fc0 sc0 ls11 ws0\">250<span class=\"ls0\"> </span></div></div><div class=\"c w85 h24 gs1c8\"><div class=\"t m0 x72 h2 y4c ff1 fs0 fc0 sc0 ls11 ws0\">978<span class=\"ls0\"> </span></div></div><div class=\"c w39 h29 gs1c9\"><div class=\"t m0 x4 h25 y77b ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x88 h25 y147 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=\"ls11\">os</span> ejercicios </div><div class=\"t m0 x88 h25 y416 ff3 fs0 fc0 sc0 ls11 ws0\">20<span class=\"ls0\">25 y 2024, 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\">25 </span>20<span class=\"ls0\">24 </span>Ingenier\u00eda 2 2 Producci\u00f3n 3 4 Comercial 7 6 Administraci\u00f3n 1 1 Total 13<span class=\"ls0\"> </span>13<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=\"ls11\">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=\"_ _6\"></span>por <span class=\"_ _7\"></span>9 miembros, son mujeres.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-34": {
   "value": "20<span class=\"ls0\">.3 Otros gastos de explotaci\u00f3n </span>El <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>etalle <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cServicios <span class=\"_ _1\"></span>Exteriores <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>tributos\u201d <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _7\"></span><span class=\"ff3\">cuenta <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>p\u00e9rdi<span class=\"_ _1\"></span>das <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>ganancias <span class=\"_ _a\"></span>consolidada <span class=\"_ _a\"></span>en </span>los ejercicios 2025 y 2024 es el siguiente: Miles de euros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Gastos de investigaci\u00f3n y desarrollo 4.138<span class=\"_ _2a\"> </span>2.185<span class=\"_ _2a\"> </span>Arrendamientos y c\u00e1nones 1.645<span class=\"_ _2a\"> </span>1.744<span class=\"_ _2a\"> </span>Reparaciones y conservaci\u00f3n 1.778 1.895 Servicios de profesionales independientes 5.017<span class=\"_ _2a\"> </span>4.558<span class=\"_ _2a\"> </span>Transportes 2.443<span class=\"_ _2a\"> </span>2.204<span class=\"_ _2a\"> </span>Seguros 988<span class=\"_ _2a\"> </span>1.015<span class=\"_ _2a\"> </span>Servicios bancarios y similares 144<span class=\"_ _2a\"> </span>144<span class=\"_ _2a\"> </span>Publicidad, propaganda y relaciones p\u00fablicas 1.614<span class=\"_ _2a\"> </span>1.022<span class=\"_ _2a\"> </span>Suministros 2.740<span class=\"_ _2a\"> </span>2.539<span class=\"_ _2a\"> </span>Otros servicios 10.748<span class=\"_ _2a\"> </span>9.989<span class=\"_ _2a\"> </span>Tributos 276<span class=\"_ _2a\"> </span>274<span class=\"_ _2a\"> </span>Total 31.53127.569",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "<div class=\"c w129 he5 gs1cb\"><div class=\"t m0 x1 h25 y3d2 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x34 h25 y72 ff3 fs0 fc0 sc0 ls0 ws0\">Gastos de investigaci\u00f3n y desarrollo </div></div><div class=\"c w12a he5 gs1cc\"><div class=\"t m0 x1 h25 y3d2 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m9 x26 h25 y72 ff3 fs0 fc0 sc0 ls0 ws0\">4.138<span class=\"_ _2a\"> </span></div><div class=\"t m0 x14 h25 y72 ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c wff he5 gs1cd\"><div class=\"t m0 x1 h25 y3d2 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m9 x26 h25 y72 ff3 fs0 fc0 sc0 ls0 ws0\">2.185<span class=\"_ _2a\"> </span></div><div class=\"t m0 x14 h25 y72 ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-35": {
   "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>2025 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2024, <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=\"_ _b\"></span>s<span class=\"_ _1\"></span>tados <span class=\"_ _b\"></span>por l<span class=\"ls11\">os</span> <span class=\"_ _b\"></span>audito<span class=\"_ _1\"></span>r<span class=\"ls19\">es</span> de<span class=\"_ _0\"></span> las <span class=\"_ _b\"></span>cuentas a<span class=\"_ _b\"></span>nu<span class=\"_ _1\"></span>ales <span class=\"_ _b\"></span>consolidadas, Ernst <span class=\"_ _b\"></span>&amp; You<span class=\"_ _0\"></span>ng, <span class=\"_ _b\"></span>S.L <span class=\"ls15\">y </span>por <span class=\"_ _0\"></span>empresas pertenecientes <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>su red, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _b\"></span>como los <span class=\"_ _b\"></span>honorarios por <span class=\"_ _b\"></span>servicios fa<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>turados <span class=\"_ _b\"></span>por los <span class=\"_ _b\"></span>auditores <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>uentas <span class=\"_ _0\"></span>anuales individuales <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>s<span class=\"_ _1\"></span>ociedades <span class=\"_ _a\"></span>de<span class=\"_ _1\"></span>pendientes <span class=\"_ _a\"></span>incluidas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>co<span class=\"_ _1\"></span>nsolidaci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>por <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span>tidades <span class=\"_ _a\"></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\">25 </span>Por el auditor principal y su red Por otras firmas de auditor\u00eda  Servicios de auditor\u00eda 336<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>Otros servicios de verificaci\u00f3n 26 - Total  36<span class=\"ls0\">2 </span>10<span class=\"ls0\"> </span>20<span class=\"ls0\">24 </span>Por el auditor principal y su red Por otras firmas de auditor\u00eda  Servicios de auditor<span class=\"ls13\">\u00eda</span> 335<span class=\"ls0\"> </span>9 Otros servicios de verificaci\u00f3n 19<span class=\"ls0\"> </span>- Total  354<span class=\"ls0\"> </span>9",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-441": {
   "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 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Otros intereses e ingresos financieros (Nota 16) 104<span class=\"ls0\"> </span>812<span class=\"ls0\"> </span>Diferencias positivas de cambio 492<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>Total 596<span class=\"ls0\"> </span>1.060 En <span class=\"_ _1\"></span>2024,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>registr\u00f3 <span class=\"_ _1\"></span><span class=\"ffa\">en <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>apartado <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>\u201cotros <span class=\"_ _a\"></span>intereses <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ingresos <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nancieros\u201d <span class=\"_ _a\"></span></span>un <span class=\"_ _1\"></span>ingreso <span class=\"_ _a\"></span>financiero p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>importe de 659 miles de euros como consecuencia de la cancelaci\u00f3n del Earn Out de Ascaso. <span class=\"_ _1\"></span> 22. <span class=\"_ _1a\"> </span>Gastos financieros El desglose en funci\u00f3n del origen de las partidas que lo conforman es<span class=\"_ _2a\"> </span>: Miles de euros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span> Gastos financieros y asimilados (Notas 6, 15 y 16) 1.148 1.969<span class=\"_ _2a\"> </span> Diferencias negativas de cambio 524<span class=\"ls0\"> </span>283<span class=\"ls0\"> </span>Total 1.672 2.252 Los ga<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tos fi<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>ancieros <span class=\"_ _b\"></span>registrados en<span class=\"_ _0\"></span> el<span class=\"_ _b\"></span> ejercicio 2<span class=\"_ _b\"></span>02<span class=\"_ _1\"></span>5 se <span class=\"_ _b\"></span>corresponden pr<span class=\"_ _0\"></span>incipalmente <span class=\"_ _0\"></span>con: <span class=\"_ _b\"></span>(i) 5<span class=\"ls11\">76</span> mi<span class=\"_ _0\"></span>les d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>euros por <span class=\"_ _1\"></span>los gastos <span class=\"_ _1\"></span>financieros devengados <span class=\"_ _1\"></span>por l<span class=\"_ _1\"></span>a deuda <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>entidades de <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>(Nota 15), <span class=\"_ _1\"></span>(<span class=\"_ _a\"></span>ii<span class=\"ls1b\">) <span class=\"_ _1\"></span><span class=\"ls11\">22</span></span> <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>se corresponden <span class=\"_ _b\"></span>a la<span class=\"_ _b\"></span> actualizaci\u00f3n <span class=\"_ _b\"></span>financiera <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>anticipos <span class=\"_ _b\"></span>reintegrables, <span class=\"_ _b\"></span>y (iv) <span class=\"_ _b\"></span>471 <span class=\"_ _0\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros est\u00e1n <span class=\"_ _b\"></span>asociados 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=\"_ _b\"></span> financiero.<span class=\"ff7 fs1\">  </span>Por <span class=\"_ _1\"></span>su parte, <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos financieros <span class=\"_ _1\"></span>registrados en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio 2024 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>correspond<span class=\"_ _1\"></span>\u00edan p<span class=\"_ _1\"></span>rincipalmente con: <span class=\"_ _1\"></span>(i) 228 miles <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>asociados <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>gasto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Earn <span class=\"_ _1\"></span>Out <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Vendon <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ascaso, <span class=\"_ _a\"></span>(Nota 16) <span class=\"_ _a\"></span>(ii) <span class=\"_ _1\"></span>1.1<span class=\"ls11\">93</span> <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de euros <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=\"_ _7\"></span>por <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>deuda <span class=\"_ _7\"></span>con <span class=\"_ _a\"></span>entidades <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>cr\u00e9dito <span class=\"_ _7\"></span>(Nota <span class=\"_ _a\"></span>15), <span class=\"_ _a\"></span>(i<span class=\"_ _7\"></span>Ii) <span class=\"_ _a\"></span>21 <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de euros <span class=\"_ _b\"></span>correspond\u00edan <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>la <span class=\"_ _b\"></span>actualizaci\u00f3n <span class=\"_ _b\"></span>financiera <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>los <span class=\"_ _b\"></span>anticipos <span class=\"_ _b\"></span>reintegrables, <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>(iv) <span class=\"_ _c\"></span>5<span class=\"_ _1\"></span><span class=\"ls11\">03</span> <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>asociados<span class=\"_ _0\"></span> los<span class=\"ls0\"> <span class=\"_ _b\"></span>a intereses <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>los pasivos <span class=\"_ _b\"></span>por arr<span class=\"_ _b\"></span>en<span class=\"_ _1\"></span>damiento <span class=\"_ _b\"></span>seg\u00fan NIIF <span class=\"_ _b\"></span>16; <span class=\"_ _b\"></span>to<span class=\"_ _1\"></span>do <span class=\"_ _b\"></span>ello de <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>con el <span class=\"_ _b\"></span>criterio d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>devengo </span>financiero.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-36": {
   "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 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Otros intereses e ingresos financieros (Nota 16) 104<span class=\"ls0\"> </span>812<span class=\"ls0\"> </span>Diferencias positivas de cambio 492<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>Total 596<span class=\"ls0\"> </span>1.060 En <span class=\"_ _1\"></span>2024,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>registr\u00f3 <span class=\"_ _1\"></span><span class=\"ffa\">en <span class=\"_ _a\"></span>el <span class=\"_ _1\"></span>apartado <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>\u201cotros <span class=\"_ _a\"></span>intereses <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ingresos <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nancieros\u201d <span class=\"_ _a\"></span></span>un <span class=\"_ _1\"></span>ingreso <span class=\"_ _a\"></span>financiero p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>importe de 659 miles de euros como consecuencia de la cancelaci\u00f3n del Earn Out de Ascaso. <span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "<div class=\"c w12e h24 gs1cf\"><div class=\"t m0 x34 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Otros intereses e ingresos financieros (Nota 16) </div></div><div class=\"c w69 h24 gs1d0\"><div class=\"t m0 xa1 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">104<span class=\"ls0\"> </span></div></div><div class=\"c w5f h24 gs1d1\"><div class=\"t m0 xa1 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">812<span class=\"ls0\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "Otros intereses e ingresos financieros (Nota 16) 104<span class=\"ls0\"> </span>812<span class=\"ls0\"> </span> Gastos financieros y asimilados (Notas 6, 15 y 16) 1.148 1.969<span class=\"_ _2a\"> </span>Los ga<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tos fi<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>ancieros <span class=\"_ _b\"></span>registrados en<span class=\"_ _0\"></span> el<span class=\"_ _b\"></span> ejercicio 2<span class=\"_ _b\"></span>02<span class=\"_ _1\"></span>5 se <span class=\"_ _b\"></span>corresponden pr<span class=\"_ _0\"></span>incipalmente <span class=\"_ _0\"></span>con: <span class=\"_ _b\"></span>(i) 5<span class=\"ls11\">76</span> mi<span class=\"_ _0\"></span>les d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>euros por <span class=\"_ _1\"></span>los gastos <span class=\"_ _1\"></span>financieros devengados <span class=\"_ _1\"></span>por l<span class=\"_ _1\"></span>a deuda <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>entidades de <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>(Nota 15), <span class=\"_ _1\"></span>(<span class=\"_ _a\"></span>ii<span class=\"ls1b\">) <span class=\"_ _1\"></span><span class=\"ls11\">22</span></span> <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>se corresponden <span class=\"_ _b\"></span>a la<span class=\"_ _b\"></span> actualizaci\u00f3n <span class=\"_ _b\"></span>financiera <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>anticipos <span class=\"_ _b\"></span>reintegrables, <span class=\"_ _b\"></span>y (iv) <span class=\"_ _b\"></span>471 <span class=\"_ _0\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros est\u00e1n <span class=\"_ _b\"></span>asociados 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=\"_ _b\"></span> financiero.<span class=\"ff7 fs1\">  </span>Por <span class=\"_ _1\"></span>su parte, <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos financieros <span class=\"_ _1\"></span>registrados en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio 2024 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>correspond<span class=\"_ _1\"></span>\u00edan p<span class=\"_ _1\"></span>rincipalmente con: <span class=\"_ _1\"></span>(i) 228 miles <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>asociados <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>gasto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Earn <span class=\"_ _1\"></span>Out <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Vendon <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ascaso, <span class=\"_ _a\"></span>(Nota 16) <span class=\"_ _a\"></span>(ii) <span class=\"_ _1\"></span>1.1<span class=\"ls11\">93</span> <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de euros <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=\"_ _7\"></span>por <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>deuda <span class=\"_ _7\"></span>con <span class=\"_ _a\"></span>entidades <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>cr\u00e9dito <span class=\"_ _7\"></span>(Nota <span class=\"_ _a\"></span>15), <span class=\"_ _a\"></span>(i<span class=\"_ _7\"></span>Ii) <span class=\"_ _a\"></span>21 <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de euros <span class=\"_ _b\"></span>correspond\u00edan <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>la <span class=\"_ _b\"></span>actualizaci\u00f3n <span class=\"_ _b\"></span>financiera <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>los <span class=\"_ _b\"></span>anticipos <span class=\"_ _b\"></span>reintegrables, <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>(iv) <span class=\"_ _c\"></span>5<span class=\"_ _1\"></span><span class=\"ls11\">03</span> <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>asociados<span class=\"_ _0\"></span> los<span class=\"ls0\"> <span class=\"_ _b\"></span>a intereses <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>los pasivos <span class=\"_ _b\"></span>por arr<span class=\"_ _b\"></span>en<span class=\"_ _1\"></span>damiento <span class=\"_ _b\"></span>seg\u00fan NIIF <span class=\"_ _b\"></span>16; <span class=\"_ _b\"></span>to<span class=\"_ _1\"></span>do <span class=\"_ _b\"></span>ello de <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>con el <span class=\"_ _b\"></span>criterio d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>devengo </span>financiero.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-37": {
   "value": "22. <span class=\"_ _1a\"> </span>Gastos financieros El desglose en funci\u00f3n del origen de las partidas que lo conforman es<span class=\"_ _2a\"> </span>Miles de euros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span> Gastos financieros y asimilados (Notas 6, 15 y 16) 1.148 1.969<span class=\"_ _2a\"> </span> Diferencias negativas de cambio 524<span class=\"ls0\"> </span>283<span class=\"ls0\"> </span>Total 1.672 2.252 Los ga<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tos fi<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>ancieros <span class=\"_ _b\"></span>registrados en<span class=\"_ _0\"></span> el<span class=\"_ _b\"></span> ejercicio 2<span class=\"_ _b\"></span>02<span class=\"_ _1\"></span>5 se <span class=\"_ _b\"></span>corresponden pr<span class=\"_ _0\"></span>incipalmente <span class=\"_ _0\"></span>con: <span class=\"_ _b\"></span>(i) 5<span class=\"ls11\">76</span> mi<span class=\"_ _0\"></span>les d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>euros por <span class=\"_ _1\"></span>los gastos <span class=\"_ _1\"></span>financieros devengados <span class=\"_ _1\"></span>por l<span class=\"_ _1\"></span>a deuda <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>entidades de <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>(Nota 15), <span class=\"_ _1\"></span>(<span class=\"_ _a\"></span>ii<span class=\"ls1b\">) <span class=\"_ _1\"></span><span class=\"ls11\">22</span></span> <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>se corresponden <span class=\"_ _b\"></span>a la<span class=\"_ _b\"></span> actualizaci\u00f3n <span class=\"_ _b\"></span>financiera <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>anticipos <span class=\"_ _b\"></span>reintegrables, <span class=\"_ _b\"></span>y (iv) <span class=\"_ _b\"></span>471 <span class=\"_ _0\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros est\u00e1n <span class=\"_ _b\"></span>asociados 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=\"_ _b\"></span> financiero.<span class=\"ff7 fs1\">  </span>Por <span class=\"_ _1\"></span>su parte, <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos financieros <span class=\"_ _1\"></span>registrados en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio 2024 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>correspond<span class=\"_ _1\"></span>\u00edan p<span class=\"_ _1\"></span>rincipalmente con: <span class=\"_ _1\"></span>(i) 228 miles <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>asociados <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>gasto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Earn <span class=\"_ _1\"></span>Out <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Vendon <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ascaso, <span class=\"_ _a\"></span>(Nota 16) <span class=\"_ _a\"></span>(ii) <span class=\"_ _1\"></span>1.1<span class=\"ls11\">93</span> <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de euros <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=\"_ _7\"></span>por <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>deuda <span class=\"_ _7\"></span>con <span class=\"_ _a\"></span>entidades <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>cr\u00e9dito <span class=\"_ _7\"></span>(Nota <span class=\"_ _a\"></span>15), <span class=\"_ _a\"></span>(i<span class=\"_ _7\"></span>Ii) <span class=\"_ _a\"></span>21 <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de euros <span class=\"_ _b\"></span>correspond\u00edan <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>la <span class=\"_ _b\"></span>actualizaci\u00f3n <span class=\"_ _b\"></span>financiera <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>los <span class=\"_ _b\"></span>anticipos <span class=\"_ _b\"></span>reintegrables, <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>(iv) <span class=\"_ _c\"></span>5<span class=\"_ _1\"></span><span class=\"ls11\">03</span> <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>asociados<span class=\"_ _0\"></span> los<span class=\"ls0\"> <span class=\"_ _b\"></span>a intereses <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>los pasivos <span class=\"_ _b\"></span>por arr<span class=\"_ _b\"></span>en<span class=\"_ _1\"></span>damiento <span class=\"_ _b\"></span>seg\u00fan NIIF <span class=\"_ _b\"></span>16; <span class=\"_ _b\"></span>to<span class=\"_ _1\"></span>do <span class=\"_ _b\"></span>ello de <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>con el <span class=\"_ _b\"></span>criterio d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>devengo </span>financiero.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "<div class=\"c w130 h9c gs1d3\"><div class=\"t m0 x34 h25 yc8 ff3 fs0 fc0 sc0 ls0 ws0\"> Gastos financieros y asimilados (Notas 6, 15 y 16) </div></div><div class=\"c w69 h9c gs1d4\"><div class=\"t m0 x2c h25 yc8 ff3 fs0 fc0 sc0 ls0 ws0\">1.148 </div></div><div class=\"c w5f h9c gs1d5\"><div class=\"t m0 x2c h25 yc8 ff3 fs0 fc0 sc0 ls0 ws0\">1.969<span class=\"_ _2a\"> </span></div></div>Los ga<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tos fi<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>ancieros <span class=\"_ _b\"></span>registrados en<span class=\"_ _0\"></span> el<span class=\"_ _b\"></span> ejercicio 2<span class=\"_ _b\"></span>02<span class=\"_ _1\"></span>5 se <span class=\"_ _b\"></span>corresponden pr<span class=\"_ _0\"></span>incipalmente <span class=\"_ _0\"></span>con: <span class=\"_ _b\"></span>(i) 5<span class=\"ls11\">76</span> mi<span class=\"_ _0\"></span>les d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>euros por <span class=\"_ _1\"></span>los gastos <span class=\"_ _1\"></span>financieros devengados <span class=\"_ _1\"></span>por l<span class=\"_ _1\"></span>a deuda <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>entidades de <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>(Nota 15), <span class=\"_ _1\"></span>(<span class=\"_ _a\"></span>ii<span class=\"ls1b\">) <span class=\"_ _1\"></span><span class=\"ls11\">22</span></span> <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>se corresponden <span class=\"_ _b\"></span>a la<span class=\"_ _b\"></span> actualizaci\u00f3n <span class=\"_ _b\"></span>financiera <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>anticipos <span class=\"_ _b\"></span>reintegrables, <span class=\"_ _b\"></span>y (iv) <span class=\"_ _b\"></span>471 <span class=\"_ _0\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros est\u00e1n <span class=\"_ _b\"></span>asociados 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=\"_ _b\"></span> financiero.<span class=\"ff7 fs1\">  </span>Por <span class=\"_ _1\"></span>su parte, <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos financieros <span class=\"_ _1\"></span>registrados en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio 2024 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>correspond<span class=\"_ _1\"></span>\u00edan p<span class=\"_ _1\"></span>rincipalmente con: <span class=\"_ _1\"></span>(i) 228 miles <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>asociados <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>gasto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Earn <span class=\"_ _1\"></span>Out <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Vendon <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ascaso, <span class=\"_ _a\"></span>(Nota 16) <span class=\"_ _a\"></span>(ii) <span class=\"_ _1\"></span>1.1<span class=\"ls11\">93</span> <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de euros <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=\"_ _7\"></span>por <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>deuda <span class=\"_ _7\"></span>con <span class=\"_ _a\"></span>entidades <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>cr\u00e9dito <span class=\"_ _7\"></span>(Nota <span class=\"_ _a\"></span>15), <span class=\"_ _a\"></span>(i<span class=\"_ _7\"></span>Ii) <span class=\"_ _a\"></span>21 <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de euros <span class=\"_ _b\"></span>correspond\u00edan <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>la <span class=\"_ _b\"></span>actualizaci\u00f3n <span class=\"_ _b\"></span>financiera <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>los <span class=\"_ _b\"></span>anticipos <span class=\"_ _b\"></span>reintegrables, <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>(iv) <span class=\"_ _c\"></span>5<span class=\"_ _1\"></span><span class=\"ls11\">03</span> <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>asociados<span class=\"_ _0\"></span> los<span class=\"ls0\"> <span class=\"_ _b\"></span>a intereses <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>los pasivos <span class=\"_ _b\"></span>por arr<span class=\"_ _b\"></span>en<span class=\"_ _1\"></span>damiento <span class=\"_ _b\"></span>seg\u00fan NIIF <span class=\"_ _b\"></span>16; <span class=\"_ _b\"></span>to<span class=\"_ _1\"></span>do <span class=\"_ _b\"></span>ello de <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>con el <span class=\"_ _b\"></span>criterio d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>devengo </span>financiero.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": " Gastos financieros y asimilados (Notas 6, 15 y 16) 1.148 1.969<span class=\"_ _2a\"> </span>Los ga<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>tos fi<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>ancieros <span class=\"_ _b\"></span>registrados en<span class=\"_ _0\"></span> el<span class=\"_ _b\"></span> ejercicio 2<span class=\"_ _b\"></span>02<span class=\"_ _1\"></span>5 se <span class=\"_ _b\"></span>corresponden pr<span class=\"_ _0\"></span>incipalmente <span class=\"_ _0\"></span>con: <span class=\"_ _b\"></span>(i) 5<span class=\"ls11\">76</span> mi<span class=\"_ _0\"></span>les d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>euros por <span class=\"_ _1\"></span>los gastos <span class=\"_ _1\"></span>financieros devengados <span class=\"_ _1\"></span>por l<span class=\"_ _1\"></span>a deuda <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>entidades de <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>(Nota 15), <span class=\"_ _1\"></span>(<span class=\"_ _a\"></span>ii<span class=\"ls1b\">) <span class=\"_ _1\"></span><span class=\"ls11\">22</span></span> <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>se corresponden <span class=\"_ _b\"></span>a la<span class=\"_ _b\"></span> actualizaci\u00f3n <span class=\"_ _b\"></span>financiera <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>anticipos <span class=\"_ _b\"></span>reintegrables, <span class=\"_ _b\"></span>y (iv) <span class=\"_ _b\"></span>471 <span class=\"_ _0\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros est\u00e1n <span class=\"_ _b\"></span>asociados 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=\"_ _b\"></span> financiero.<span class=\"ff7 fs1\">  </span>Por <span class=\"_ _1\"></span>su parte, <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>gastos financieros <span class=\"_ _1\"></span>registrados en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio 2024 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>correspond<span class=\"_ _1\"></span>\u00edan p<span class=\"_ _1\"></span>rincipalmente con: <span class=\"_ _1\"></span>(i) 228 miles <span class=\"_ _1\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _1\"></span>asociados <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>gasto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Earn <span class=\"_ _1\"></span>Out <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Vendon <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Ascaso, <span class=\"_ _a\"></span>(Nota 16) <span class=\"_ _a\"></span>(ii) <span class=\"_ _1\"></span>1.1<span class=\"ls11\">93</span> <span class=\"_ _a\"></span>miles <span class=\"_ _1\"></span>de euros <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=\"_ _7\"></span>por <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>deuda <span class=\"_ _7\"></span>con <span class=\"_ _a\"></span>entidades <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>cr\u00e9dito <span class=\"_ _7\"></span>(Nota <span class=\"_ _a\"></span>15), <span class=\"_ _a\"></span>(i<span class=\"_ _7\"></span>Ii) <span class=\"_ _a\"></span>21 <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de euros <span class=\"_ _b\"></span>correspond\u00edan <span class=\"_ _b\"></span>a <span class=\"_ _c\"></span>la <span class=\"_ _b\"></span>actualizaci\u00f3n <span class=\"_ _b\"></span>financiera <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>los <span class=\"_ _b\"></span>anticipos <span class=\"_ _b\"></span>reintegrables, <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>(iv) <span class=\"_ _c\"></span>5<span class=\"_ _1\"></span><span class=\"ls11\">03</span> <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>asociados<span class=\"_ _0\"></span> los<span class=\"ls0\"> <span class=\"_ _b\"></span>a intereses <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>los pasivos <span class=\"_ _b\"></span>por arr<span class=\"_ _b\"></span>en<span class=\"_ _1\"></span>damiento <span class=\"_ _b\"></span>seg\u00fan NIIF <span class=\"_ _b\"></span>16; <span class=\"_ _b\"></span>to<span class=\"_ _1\"></span>do <span class=\"_ _b\"></span>ello de <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>con el <span class=\"_ _b\"></span>criterio d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>devengo </span>financiero.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "23.3 Saldos mantenidos con la Administraci\u00f3n Fiscal Los saldos deudores <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span> acreedores <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on Administraciones P\u00fa<span class=\"_ _b\"></span>bl<span class=\"_ _1\"></span>icas, al 31 de diciembre de <span class=\"_ _b\"></span>2025<span class=\"_ _1\"></span> y <span class=\"_ _b\"></span>2<span class=\"_ _1\"></span>024, son los<span class=\"_ _b\"></span> siguientes:<span class=\"_ _2a\"> </span>Miles de euros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Saldos deudores (Nota 12) Impuesto sobre el Valor A\u00f1adido 818<span class=\"ls0\"> </span>932<span class=\"ls0\"> </span>Otros 570<span class=\"ls0\"> </span>499<span class=\"ls0\"> </span>Total  1.388 1.431 Activos por impuesto corriente (Nota 12) 139<span class=\"ls0\"> </span>656<span class=\"ls0\"> </span>Otros saldos acreedores (Nota 16) Retenciones a cuenta IRPF 881<span class=\"ls0\"> </span>921<span class=\"ls0\"> </span>Impuesto sobre el Valor A\u00f1adido 2.981 2.504 Organismos de la Seguridad Social 1.122 1.037 Otros 1 34<span class=\"ls0\"> </span>Total  4.985 4.496 Pasivos por impuesto corriente 4.012 3.063 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=\"_ _7\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>eje<span class=\"_ _1\"></span>rcicios <span class=\"_ _a\"></span><span class=\"ls11\">20</span>25 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>2024, <span class=\"_ _a\"></span>en miles de euros:<span class=\"_ _2a\"> </span> <div class=\"c w139 h5d gs1d7\"><div class=\"t m0 x2c h2 y4e ff1 fs0 fc0 sc0 ls11 ws0\">20<span class=\"ls0\">25 </span></div></div><div class=\"c w139 h5d gs1d8\"><div class=\"t m0 x2c h2 y4e ff1 fs0 fc0 sc0 ls11 ws0\">202<span class=\"ls0\">4 </span></div></div><div class=\"c w138 h93 gs1d9\"><div class=\"t m0 x34 h2 y417 ff1 fs0 fc0 sc0 ls0 ws0\">Beneficio consolidado antes de impuestos de operaciones </div><div class=\"t m0 x34 h2 yce ff1 fs0 fc0 sc0 ls0 ws0\">continuadas </div></div><div class=\"c w139 h93 gs1da\"><div class=\"t m0 x110 h2 y417 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xe h2 yce ff1 fs0 fc0 sc0 ls0 ws0\">24.524 </div></div><div class=\"c w139 h93 gs1db\"><div class=\"t m0 x110 h2 y417 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xe h2 yce ff1 fs0 fc0 sc0 ls0 ws0\">24.694 </div></div><div class=\"c w13a h5b gs1dc\"><div class=\"t m0 x34 h25 y764 ff3 fs0 fc0 sc0 ls0 ws0\">Diferencias permanentes </div></div><div class=\"c w13a h9d gs1dd\"><div class=\"t m0 x34 h25 y7b9 ff3 fs0 fc0 sc0 ls16 ws0\">    <span class=\"ls0\">En Azkoyen Vending &amp; Payment Solutions, S.L.U. (*) </span></div><div class=\"t m0 x34 h25 y7cf ff3 fs0 fc0 sc0 ls16 ws0\">   <span class=\"ls0\">E </span></div></div><div class=\"c w13b h9d gs1de\"><div class=\"t m0 x2c h25 y7b9 ff3 fs0 fc0 sc0 ls0 ws0\">(1.202) </div></div><div class=\"c w13b h9d gs1df\"><div class=\"t m0 x2c h25 y7b9 ff3 fs0 fc0 sc0 ls0 ws0\">(7.021) </div></div><div class=\"c w13a h9c gs1e0\"><div class=\"t m0 x34 h25 y176 ff3 fs0 fc0 sc0 ls16 ws0\">    <span class=\"ls0\">En otras sociedades </span></div><div class=\"t m0 x34 h25 y7d1 ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w13b h9c gs1e1\"><div class=\"t m0 x24 h25 y176 ff3 fs0 fc0 sc0 ls11 ws0\">138<span class=\"ls0\"> </span></div></div><div class=\"c w13b h9c gs1e2\"><div class=\"t m0 x2d h25 y176 ff3 fs0 fc0 sc0 ls0 ws0\">(431) </div></div><div class=\"c w13a h9d gs1e3\"><div class=\"t m0 x34 h25 y7b9 ff3 fs0 fc0 sc0 ls16 ws0\">    <span class=\"ls0\">En el proceso de consolidaci\u00f3n (ajustes de consolidaci\u00f3n)  </span></div></div><div class=\"c w13b h9d gs1e4\"><div class=\"t m0 x1d h25 y7b9 ff3 fs0 fc0 sc0 ls0 ws0\">6.119 </div></div><div class=\"c w13b h9d gs1e5\"><div class=\"t m0 x1d h25 y7b9 ff3 fs0 fc0 sc0 ls0 ws0\">9.981 </div></div><div class=\"c w13a h9c gs1e6\"><div class=\"t m0 x34 h25 y176 ff3 fs0 fc0 sc0 ls0 ws0\">Diferencias temporales </div></div><div class=\"c w13a h9d gs1e7\"><div class=\"t m0 x34 h25 y7b9 ff3 fs0 fc0 sc0 ls16 ws0\">    <span class=\"ls0\">En Azkoyen Vending &amp; Payment Solutions, S.L.U. </span></div><div class=\"t m0 x34 h25 y7cf ff3 fs0 fc0 sc0 ls16 ws0\">   <span class=\"ls0\">E </span></div></div><div class=\"c w13b h9d gs1e8\"><div class=\"t m0 x2c h25 y7b9 ff3 fs0 fc0 sc0 ls0 ws0\">(1.303) </div></div><div class=\"c w13b h9d gs1e9\"><div class=\"t m0 x2d h25 y7b9 ff3 fs0 fc0 sc0 ls0 ws0\">(384) </div></div><div class=\"c w13a h9c gs1ea\"><div class=\"t m0 x34 h25 y176 ff3 fs0 fc0 sc0 ls16 ws0\">    <span class=\"ls0\">En otras sociedades  </span></div><div class=\"t m0 x34 h25 y7d5 ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w13b h9c gs1eb\"><div class=\"t m0 x24 h25 y176 ff3 fs0 fc0 sc0 ls11 ws0\">653<span class=\"ls0\"> </span></div></div><div class=\"c w13b h9c gs1ec\"><div class=\"t m0 x2d h25 y176 ff3 fs0 fc0 sc0 ls0 ws0\">(292) </div></div><div class=\"c w13a h9e gs1ed\"><div class=\"t m0 x34 h25 y176 ff3 fs0 fc0 sc0 ls16 ws0\">    <span class=\"ls0\">En el proceso de consolidaci\u00f3n (ajustes de consolidaci\u00f3n)  </span></div></div><div class=\"c w13b h9e gs1ee\"><div class=\"t m0 xc0 h25 y176 ff3 fs0 fc0 sc0 ls11 ws0\">97<span class=\"ls0\"> </span></div></div><div class=\"c w13b h9e gs1ef\"><div class=\"t m0 xc0 h25 y176 ff3 fs0 fc0 sc0 ls11 ws0\">60<span class=\"ls0\"> </span></div></div><div class=\"c w13a h9d gs1f0\"><div class=\"t m0 x34 h25 y7b9 ff3 fs0 fc0 sc0 ls0 ws0\">Compensaci\u00f3n de bases imponibles negativas de ejercicios anteriores </div></div><div class=\"c w13b h9d gs1f1\"><div class=\"t m0 x2c h25 y7b9 ff3 fs0 fc0 sc0 ls0 ws0\">(3.489) </div></div><div class=\"c w13b h9d gs1f2\"><div class=\"t m0 x2c h25 y7b9 ff3 fs0 fc0 sc0 ls0 ws0\">(2.828) </div></div><div class=\"c w13a heb gs1f3\"><div class=\"t m0 x34 h25 y7d8 ff3 fs0 fc0 sc0 ls0 ws0\">Base imponible liquidable (resultado fiscal) </div></div><div class=\"c w139 heb gs1f4\"><div class=\"t m0 xe h25 y7d8 ff3 fs0 fc0 sc0 ls0 ws0\">25.537 </div></div><div class=\"c w13b heb gs1f5\"><div class=\"t m0 xe h25 y7d8 ff3 fs0 fc0 sc0 ls0 ws0\">23.779 </div></div><div class=\"c w13a h5b gs1f6\"><div class=\"t m0 x34 h25 y764 ff3 fs0 fc0 sc0 ls0 ws0\">Que se desglosa entre: </div></div><div class=\"c w13a h9c gs1f7\"><div class=\"t m0 x34 h25 y176 ff3 fs0 fc0 sc0 ls0 ws0\">Agregado de bases imponibles liquidables negativas </div></div><div class=\"c w13b h9c gs1f8\"><div class=\"t m0 x2c h25 y176 ff3 fs0 fc0 sc0 ls0 ws0\">(2.927) </div></div><div class=\"c w13b h9c gs1f9\"><div class=\"t m0 x2c h25 y176 ff3 fs0 fc0 sc0 ls0 ws0\">(1.531) </div></div><div class=\"c w13a ha8 gs1fa\"><div class=\"t m0 x34 h25 y11a ff3 fs0 fc0 sc0 ls0 ws0\">Agregado de bases imponibles liquidables positivas </div></div><div class=\"c w13b ha8 gs1fb\"><div class=\"t m0 xe h25 y11a ff3 fs0 fc0 sc0 ls0 ws0\">28.464 </div></div><div class=\"c w13b ha8 gs1fc\"><div class=\"t m0 xe h25 y11a ff3 fs0 fc0 sc0 ls0 ws0\">25.310 </div></div><div class=\"c w13a h8e gs1fd\"><div class=\"t m0 x34 h25 y7dc ff3 fs0 fc0 sc0 ls0 ws0\">Cuota \u00edntegra fiscal (28%) </div></div><div class=\"c w13b h8e gs1fe\"><div class=\"t m0 x1d h25 y7dc ff3 fs0 fc0 sc0 ls0 ws0\">7.441 </div></div><div class=\"c w13b h8e gs1ff\"><div class=\"t m0 x1d h25 y7dc ff3 fs0 fc0 sc0 ls0 ws0\">6.424 </div></div><div class=\"c w13a h9c gs200\"><div class=\"t m0 x34 h25 y176 ff3 fs0 fc0 sc0 ls0 ws0\">Ajustes por diferencias en tipo impositivo pa\u00edses extranjeros </div></div><div class=\"c w13b h9c gs201\"><div class=\"t m0 x72 h25 y176 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">673</span>) </div></div><div class=\"c w13b h9c gs202\"><div class=\"t m0 x35 h25 y176 ff3 fs0 fc0 sc0 ls0 ws0\">(84) </div></div><div class=\"c w13a h9c gs203\"><div class=\"t m0 x34 h25 y176 ff3 fs0 fc0 sc0 ls0 ws0\">Otras deducciones y otros </div></div><div class=\"c w13b h9c gs204\"><div class=\"t m0 x72 h25 y176 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">223</span>) </div></div><div class=\"c w13b h9c gs205\"><div class=\"t m0 x2c h25 y176 ff3 fs0 fc0 sc0 ls0 ws0\">(1.112) </div></div><div class=\"c w13c h8e gs206\"><div class=\"t m0 x34 h25 y7dc ff3 fs0 fc0 sc0 ls0 ws0\">Cuota l\u00edquida  </div></div><div class=\"c w139 h8e gs207\"><div class=\"t m0 x1d h25 y7dc ff3 fs0 fc0 sc0 ls0 ws0\">6.545 </div></div><div class=\"c w13b h8e gs208\"><div class=\"t m0 x1d h25 y7dc ff3 fs0 fc0 sc0 ls0 ws0\">5.228 </div></div><div class=\"c w13c heb gs209\"><div class=\"t m0 x34 h25 y7d8 ff3 fs0 fc0 sc0 ls0 ws0\">Menos retenciones y pagos a cuenta </div></div><div class=\"c w139 heb gs20a\"><div class=\"t m0 x2c h25 y7d8 ff3 fs0 fc0 sc0 ls0 ws0\">(2.973) </div></div><div class=\"c w13b heb gs20b\"><div class=\"t m0 x2c h25 y7d8 ff3 fs0 fc0 sc0 ls0 ws0\">(3.058) </div></div><div class=\"c w13c hab gs20c\"><div class=\"t m0 x34 h25 y144 ff3 fs0 fc0 sc0 ls0 ws0\">Hacienda P\u00fablica deudora (acreedora), neto </div></div><div class=\"c w139 hab gs20d\"><div class=\"t m0 x2c h25 y144 ff3 fs0 fc0 sc0 ls0 ws0\">(3.572) </div></div><div class=\"c w13b hab gs20e\"><div class=\"t m0 x2c h25 y144 ff3 fs0 fc0 sc0 ls0 ws0\">(2.170) </div></div><div class=\"c w13a h8e gs20f\"><div class=\"t m0 x34 h25 y7dc ff3 fs0 fc0 sc0 ls0 ws0\">Impuesto sobre sociedades corriente </div></div><div class=\"c w13b h8e gs210\"><div class=\"t m0 x1d h25 y7dc ff3 fs0 fc0 sc0 ls0 ws0\">6.545 </div></div><div class=\"c w13b h8e gs211\"><div class=\"t m0 x1d h25 y7dc ff3 fs0 fc0 sc0 ls0 ws0\">5.228 </div></div><div class=\"c w13a h9c gs212\"><div class=\"t m0 x34 h25 y176 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 w13b h9c gs213\"><div class=\"t m0 x1d h25 y176 ff3 fs0 fc0 sc0 ls0 ws0\">1.037 </div></div><div class=\"c w13b h9c gs214\"><div class=\"t m0 x24 h25 y176 ff3 fs0 fc0 sc0 ls11 ws0\">974<span class=\"ls0\"> </span></div></div><div class=\"c w13a h9d gs215\"><div class=\"t m0 x34 h25 y7b9 ff3 fs0 fc0 sc0 ls0 ws0\">Reconocimiento (cancelaci\u00f3n) neta de impuestos diferidos de pasivo </div></div><div class=\"c w13b h9d gs216\"><div class=\"t m0 x72 h25 y7b9 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">215</span>) </div></div><div class=\"c w13b h9d gs217\"><div class=\"t m0 x2d h25 y7b9 ff3 fs0 fc0 sc0 ls0 ws0\">(407) </div></div><div class=\"c w13a h9e gs218\"><div class=\"t m0 x34 h25 y7e2 ff3 fs0 fc0 sc0 ls0 ws0\">Diferencias en el impuesto sobre sociedades de ejercicios anteriores </div></div><div class=\"c w13b h9e gs219\"><div class=\"t m0 x72 h25 y7e2 ff3 fs0 fc0 sc0 ls0 ws0\">(332) </div></div><div class=\"c w13b h9e gs21a\"><div class=\"t m0 x24 h25 y7e2 ff3 fs0 fc0 sc0 ls11 ws0\">143<span class=\"ls0\"> </span></div></div><div class=\"c w138 h5b gs21b\"><div class=\"t m0 x34 h2 y9e ff1 fs0 fc0 sc0 ls0 ws0\">Gasto por impuesto sobre sociedades  </div></div><div class=\"c w139 h5b gs21c\"><div class=\"t m0 x1d h2 y764 ff1 fs0 fc0 sc0 ls0 ws0\">7.035 </div></div><div class=\"c w139 h5b gs21d\"><div class=\"t m0 x1d h2 y764 ff1 fs0 fc0 sc0 ls0 ws0\">5.938 </div></div><div class=\"c w39 h29 gs21e\"><div class=\"t m0 x48 h30 y4ff ff3 fs6 fc0 sc0 ls0 ws0\">(*)  <span class=\"_ _7\"></span>Las <span class=\"_ _9\"> </span>difere<span class=\"_ _0\"></span>ncias <span class=\"_ _6\"> </span>permanente<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>Azkoyen<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>Vending <span class=\"_ _6\"> </span>&amp; <span class=\"_ _6\"> </span>P<span class=\"_ _1\"></span>aymen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>Solutions, <span class=\"_ _6\"> </span>S.L.U. <span class=\"_ _6\"> </span>(anteriormente<span class=\"_ _b\"></span> <span class=\"_ _9\"> </span>Azkoyen<span class=\"_ _b\"></span>, <span class=\"_ _9\"> </span>S.A.)<span class=\"_ _b\"></span> </div><div class=\"t m0 x6c h30 y7e4 ff3 fs6 fc0 sc0 ls0 ws0\">corresponden, <span class=\"_ _c\"></span>entre <span class=\"_ _b\"></span>otros <span class=\"_ _c\"></span>a <span class=\"_ _b\"></span>disminuciones <span class=\"_ _c\"></span>por <span class=\"_ _b\"></span>(i) <span class=\"_ _b\"></span>exenci\u00f3n <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2024 <span class=\"_ _c\"></span>por <span class=\"_ _b\"></span>dividendos <span class=\"_ _c\"></span>int<span class=\"_ _1\"></span>erna<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ionales <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>empresas </div><div class=\"t m0 x6c h30 y5bd ff3 fs6 fc0 sc0 ls0 ws0\">del Grupo cuya <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ontrapartida<span class=\"_ _b\"></span> f<span class=\"_ _1\"></span>igura<span class=\"_ _0\"></span> en el cuadro <span class=\"_ _0\"></span>como ajustes de<span class=\"_ _0\"></span> consolidaci\u00f3n. </div><div class=\"t m0 x88 h25 y556 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=\"_ _b\"></span> </div><div class=\"t m0 x88 h25 y7e5 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 x88 h25 y7e6 ff3 fs0 fc0 sc0 ls0 ws0\">materializaci\u00f3n establecidos en la normativa fiscal que le es de aplicaci\u00f3n. </div><div class=\"t m0 x4 h25 y7e7 ff3 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _12\"> </span> </div></div>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>normativa <span class=\"_ _b\"></span>fiscal <span class=\"_ _c\"></span>v<span class=\"_ _1\"></span>igente <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>distintos <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>a\u00edses <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>ncuentran <span class=\"_ _b\"></span>radicadas <span class=\"_ _b\"></span>las <span class=\"_ _c\"></span>en<span class=\"_ _1\"></span>tidades<span class=\"_ _0\"></span> consolidadas, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ejercicios 2<span class=\"_ _1\"></span>025 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2024 <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=\"_ _b\"></span>e<span class=\"_ _1\"></span>ficios.<span class=\"_ _2a\"> </span> <span class=\"_ _1\"></span> El origen de los impuestos diferidos registrados es: <div class=\"c w131 h42 gs220\"><div class=\"t m0 x28 h25 y4e ff3 fs0 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c w130 h5b gs221\"><div class=\"t m0 x34 h25 y9e ff3 fs0 fc0 sc0 ls0 ws0\">Impuestos Diferidos de Activo con Origen en: </div></div><div class=\"c w69 h5b gs222\"><div class=\"t m0 x29 h25 y9e ff3 fs0 fc0 sc0 ls11 ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w5f h5b gs223\"><div class=\"t m0 x29 h25 y9e ff3 fs0 fc0 sc0 ls11 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w130 h9e gs224\"><div class=\"t m0 x34 h25 yc8 ff3 fs0 fc0 sc0 ls0 ws0\"> Bases liquidables negativas </div></div><div class=\"c w69 h9e gs225\"><div class=\"t m0 x2c h25 yc8 ff3 fs0 fc0 sc0 ls0 ws0\">1.639 </div></div><div class=\"c w5f h9e gs226\"><div class=\"t m0 x2c h25 yc8 ff3 fs0 fc0 sc0 ls0 ws0\">2.576 </div></div><div class=\"c w130 h9d gs227\"><div class=\"t m0 x34 h25 ya2 ff3 fs0 fc0 sc0 ls0 ws0\"> Impuestos anticipados </div></div><div class=\"c w69 h9d gs228\"><div class=\"t m0 x2c h25 ya2 ff3 fs0 fc0 sc0 ls0 ws0\">1.872 </div></div><div class=\"c w5f h9d gs229\"><div class=\"t m0 x2c h25 ya2 ff3 fs0 fc0 sc0 ls0 ws0\">2.302 </div></div><div class=\"c w130 hab gs22a\"><div class=\"t m0 x10d h2 y97 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w69 hab gs22b\"><div class=\"t m0 x2c h2 y97 ff1 fs0 fc0 sc0 ls0 ws0\">3.511 </div></div><div class=\"c w5f hab gs22c\"><div class=\"t m0 x2c h2 y97 ff1 fs0 fc0 sc0 ls0 ws0\">4.878 </div></div><div class=\"c w39 h29 gs22d\"><div class=\"t m0 x4 h25 y607 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x88 h25 y150 ff3 fs0 fc0 sc0 ls0 ws0\">El  movimiento  e<span class=\"_ _1\"></span>n  l<span class=\"ls11\">os</span>  ejercicios  2025<span class=\"_ _1\"></span>  y  2024 <span class=\"_ _11\"> </span>de  los  Impuestos  diferidos  de <span class=\"_ _11\"> </span>activo,  que  c<span class=\"_ _1\"></span>orresponden </div><div class=\"t m0 x88 h25 y7ee ff3 fs0 fc0 sc0 ls0 ws0\">principalmente a Azkoyen Vending &amp; Payment Solutions, S.L.U., ha sido el siguiente (en miles de euros<span class=\"_ _1\"></span><span class=\"ls1b\">):</span> </div></div><div class=\"c w13e h84 gs22e\"><div class=\"t m0 x4b h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Activo </div></div><div class=\"c w11e h84 gs22f\"><div class=\"t m0 x6a h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></div><div class=\"c w13f h84 gs230\"><div class=\"t m0 x8 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Adiciones </div></div><div class=\"c w117 h84 gs231\"><div class=\"t m0 x6a h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">Aplicaciones  </div></div><div class=\"c w140 h84 gs232\"><div class=\"t m0 x34 h25 y30b ff3 fs0 fc0 sc0 ls0 ws0\">Traspasos </div><div class=\"t m0 x20 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">y otros </div></div><div class=\"c w121 h84 gs233\"><div class=\"t m0 x6a h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2025 </div></div><div class=\"c w13e hab gs234\"><div class=\"t m0 x34 h25 y97 ff3 fs0 fc0 sc0 ls0 ws0\">Deducciones </div></div><div class=\"c w11e hab gs235\"><div class=\"t m0 x2a h25 y97 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w13f hab gs236\"><div class=\"t m0 x44 h25 y97 ff3 fs0 fc0 sc0 ls11 ws0\">222<span class=\"ls0\"> </span></div></div><div class=\"c w117 hab gs237\"><div class=\"t m0 xc1 h25 y97 ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">222</span>) </div></div><div class=\"c w140 hab gs238\"><div class=\"t m0 x44 h25 y97 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w121 hab gs239\"><div class=\"t m0 x2a h25 y97 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w13e h9d gs23a\"><div class=\"t m0 x34 h25 ya2 ff3 fs0 fc0 sc0 ls0 ws0\">Bases liquidables negativas (*) </div></div><div class=\"c w11e h9d gs23b\"><div class=\"t m0 x1b h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">2.576 </div></div><div class=\"c w13f h9d gs23c\"><div class=\"t m0 x23 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">94<span class=\"ls0\"> </span></div></div><div class=\"c w117 h9d gs23d\"><div class=\"t m0 x2a h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(1.031) </div></div><div class=\"c w140 h9d gs23e\"><div class=\"t m0 x44 h25 ya2 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w121 h9d gs23f\"><div class=\"t m0 x1b h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">1.639 </div></div><div class=\"c w13e h84 gs240\"><div class=\"t m0 x34 h25 y30b ff3 fs0 fc0 sc0 ls0 ws0\">Impuestos anticipados por </div><div class=\"t m0 x34 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">diferencias temporarias (*) (**) </div></div><div class=\"c w11e h84 gs241\"><div class=\"t m0 x1b h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">2.302 </div></div><div class=\"c w13f h84 gs242\"><div class=\"t m0 x44 h25 y4c ff3 fs0 fc0 sc0 ls11 ws0\">225<span class=\"ls0\"> </span></div></div><div class=\"c w117 h84 gs243\"><div class=\"t m0 xc1 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls11\">652</span>) </div></div><div class=\"c w140 h84 gs244\"><div class=\"t m0 x72 h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">(3) </div></div><div class=\"c w121 h84 gs245\"><div class=\"t m0 x1b h25 y4c ff3 fs0 fc0 sc0 ls0 ws0\">1.872 </div></div><div class=\"c w13e hed gs246\"><div class=\"t m0 x22 h2 y7f2 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w11e hed gs247\"><div class=\"t m0 x1b h2 y7f2 ff1 fs0 fc0 sc0 ls0 ws0\">4.878 </div></div><div class=\"c w13f hed gs248\"><div class=\"t m0 x44 h2 y7f2 ff1 fs0 fc0 sc0 ls11 ws0\">541<span class=\"ls0\"> </span></div></div><div class=\"c w117 hed gs249\"><div class=\"t m0 x2a h2 y7f2 ff1 fs0 fc0 sc0 ls0 ws0\">(1.905) </div></div><div class=\"c w140 hed gs24a\"><div class=\"t m0 x72 h2 y7f2 ff1 fs0 fc0 sc0 ls0 ws0\">(3) </div></div><div class=\"c w121 hed gs24b\"><div class=\"t m0 x1b h2 y7f2 ff1 fs0 fc0 sc0 ls0 ws0\">3.511 </div></div><div class=\"c w39 h29 gs22d\"><div class=\"t m0 x5a h30 y7f3 ff3 fs6 fc0 sc0 ls0 ws0\">(*) <span class=\"_ _e\"> </span>Por <span class=\"_ _0\"></span>el tipo <span class=\"_ _b\"></span>impositivo <span class=\"_ _b\"></span>vigente en <span class=\"_ _b\"></span>cada ter<span class=\"_ _0\"></span>ritorio <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>iscal <span class=\"_ _b\"></span>para ejerci<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ios <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>iguientes <span class=\"_ _b\"></span>al cierre <span class=\"_ _b\"></span>del ejerci<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>io (<span class=\"_ _0\"></span>28% <span class=\"_ _b\"></span>en </div><div class=\"t m0 xd0 h30 y7f4 ff3 fs6 fc0 sc0 ls0 ws0\">el caso de la <span class=\"_ _0\"></span>Sociedad dominan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e a<span class=\"_ _0\"></span>l cierre del ejerc<span class=\"_ _0\"></span>icio 2025).  </div><div class=\"t m0 x5a h30 y554 ff3 fs6 fc0 sc0 ls0 ws0\">(**) Diferencia<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> temporarias<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>por provisiones y deterior<span class=\"_ _b\"></span>os no deducibles, entre otro<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>. </div></div><div class=\"c w13e h98 gs24c\"><div class=\"t m0 x4b h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Activo </div></div><div class=\"c w11e h98 gs24d\"><div class=\"t m0 x6a h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w13f h98 gs24e\"><div class=\"t m0 x8 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Adiciones </div></div><div class=\"c w117 h98 gs24f\"><div class=\"t m0 x6a h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">Aplicaciones  </div></div><div class=\"c w140 h98 gs250\"><div class=\"t m0 x34 h25 y455 ff3 fs0 fc0 sc0 ls0 ws0\">Traspasos </div><div class=\"t m0 x20 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">y otros </div></div><div class=\"c w121 h98 gs251\"><div class=\"t m0 x6a h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></div><div class=\"c w13e h9d gs252\"><div class=\"t m0 x34 h25 ya2 ff3 fs0 fc0 sc0 ls0 ws0\">Deducciones </div></div><div class=\"c w11e h9d gs253\"><div class=\"t m0 x2c h25 ya2 ff3 fs0 fc0 sc0 ls11 ws0\">762<span class=\"ls0\"> </span></div></div><div class=\"c w13f h9d gs254\"><div class=\"t m0 x44 h25 ya2 ff3 fs0 fc0 sc0 ls11 ws0\">349<span class=\"ls0\"> </span></div></div><div class=\"c w117 h9d gs255\"><div class=\"t m0 x2a h25 ya2 ff3 fs0 fc0 sc0 ls0 ws0\">(1.111) </div></div><div class=\"c w140 h9d gs256\"><div class=\"t m0 x44 h25 ya2 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w121 h9d gs257\"><div class=\"t m0 x2a h25 ya2 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w13e h9d gs258\"><div class=\"t m0 x34 h25 ya2 ff3 fs0 fc0 sc0 ls0 ws0\">Bases liquidables negativas (*) </div></div><div class=\"c w11e h9d gs259\"><div class=\"t m0 x1b h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">2.627 </div></div><div class=\"c w13f h9d gs25a\"><div class=\"t m0 x44 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">708<span class=\"ls0\"> </span></div></div><div class=\"c w117 h9d gs25b\"><div class=\"t m0 xc1 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(759) </div></div><div class=\"c w140 h9d gs25c\"><div class=\"t m0 x44 h25 ya2 ff3 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w121 h9d gs25d\"><div class=\"t m0 x1b h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">2.576 </div></div><div class=\"c w13e h98 gs25e\"><div class=\"t m0 x34 h25 y455 ff3 fs0 fc0 sc0 ls0 ws0\">Impuestos anticipados por </div><div class=\"t m0 x34 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">diferencias temporarias (*) (**) </div></div><div class=\"c w11e h98 gs25f\"><div class=\"t m0 x1b h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">2.287 </div></div><div class=\"c w13f h98 gs260\"><div class=\"t m0 x44 h25 yb9 ff3 fs0 fc0 sc0 ls11 ws0\">174<span class=\"ls0\"> </span></div></div><div class=\"c w117 h98 gs261\"><div class=\"t m0 xc1 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(145) </div></div><div class=\"c w140 h98 gs262\"><div class=\"t m0 x23 h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">(14) </div></div><div class=\"c w121 h98 gs263\"><div class=\"t m0 x1b h25 yb9 ff3 fs0 fc0 sc0 ls0 ws0\">2.302 </div></div><div class=\"c w13e hab gs264\"><div class=\"t m0 x22 h2 y97 ff1 fs0 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w11e hab gs265\"><div class=\"t m0 x1b h2 y97 ff1 fs0 fc0 sc0 ls0 ws0\">5.676 </div></div><div class=\"c w13f hab gs266\"><div class=\"t m0 x11 h2 y97 ff1 fs0 fc0 sc0 ls0 ws0\">1.231 </div></div><div class=\"c w117 hab gs267\"><div class=\"t m0 x2a h2 y97 ff1 fs0 fc0 sc0 ls0 ws0\">(2.015) </div></div><div class=\"c w140 hab gs268\"><div class=\"t m0 x23 h2 y97 ff1 fs0 fc0 sc0 ls0 ws0\">(14) </div></div><div class=\"c w121 hab gs269\"><div class=\"t m0 x1b h2 y97 ff1 fs0 fc0 sc0 ls11 ws0\">4.878<span class=\"ls0\"> </span></div></div><div class=\"c w39 h29 gs22d\"><div class=\"t m0 x5a h30 y7f9 ff3 fs6 fc0 sc0 ls0 ws0\">(*) <span class=\"_ _e\"> </span>Por <span class=\"_ _0\"></span>el tipo <span class=\"_ _b\"></span>impositivo <span class=\"_ _b\"></span>vigente en <span class=\"_ _b\"></span>cada ter<span class=\"_ _0\"></span>ritorio <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>iscal <span class=\"_ _b\"></span>para ejerci<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ios <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>iguientes <span class=\"_ _b\"></span>al cierre <span class=\"_ _b\"></span>del ejerci<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>io (<span class=\"_ _0\"></span>28% <span class=\"_ _b\"></span>en </div><div class=\"t m0 xd0 h30 y591 ff3 fs6 fc0 sc0 ls0 ws0\">el caso de la <span class=\"_ _0\"></span>Sociedad dominan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e a<span class=\"_ _0\"></span>l cierre del ejerc<span class=\"_ _0\"></span>icio 2024<span class=\"ls27\">).</span> </div><div class=\"t m0 x5a h30 y6df ff3 fs6 fc0 sc0 ls0 ws0\">(**) Diferencia<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> temporarias<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>por provisione<span class=\"_ _0\"></span>s y deterioros<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>no deducibl<span class=\"_ _b\"></span>es, entre otros. </div></div>Al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>l\u00ednea <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>indicado <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>Nota <span class=\"_ _b\"></span>3.<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>anterior, <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>Administradores <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Socied<span class=\"_ _1\"></span>ad 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=\"_ _9\"> </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>(co<span class=\"_ _1\"></span>n <span class=\"_ _9\"> </span>un<span class=\"_ _1\"></span>a <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 2025, la S<span class=\"_ _b\"></span>oc<span class=\"_ _1\"></span>iedad dominante, Azkoy<span class=\"_ _0\"></span>en Vending &amp; <span class=\"_ _b\"></span>Payment Solutions, S.L.U., Coges E<span class=\"_ _0\"></span>spa\u00f1a Medios<span class=\"_ _b\"></span> de Pago, S.L.<span class=\"_ _1\"></span> y Primion Technology, S.L.U.<span class=\"_ _1\"></span> han aprovechado <span class=\"ls11\">222</span> miles de euros d<span class=\"_ _1\"></span>e deducciones pendientes y han consumido 990 miles de euros de bases imponibles ne<span class=\"_ _0\"></span>gativas.<span class=\"_ _1\"></span>  El movi<span class=\"_ _0\"></span>miento en <span class=\"_ _b\"></span>l<span class=\"ls11\">os</span> ejercicios<span class=\"_ _b\"></span> 2025 y <span class=\"_ _b\"></span>2024 de <span class=\"_ _b\"></span>los Impuestos <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>iferidos de<span class=\"_ _b\"></span> pasivo ha <span class=\"_ _b\"></span>sido el <span class=\"_ _b\"></span>siguiente (en <span class=\"_ _0\"></span>miles de euros): Pasivo 31.12.2024 Adiciones Aplicaciones  Traspasos y otros 31.12.2025 Por revalorizaci\u00f3n de activos y otros 5.981 - (<span class=\"ls11\">287</span>) - 5.694 Por amortizaci\u00f3n acelerada de activos 169<span class=\"ls0\"> </span>- (47) (7) 115<span class=\"ls0\"> </span>Por reducci\u00f3n de pasivos en combinaciones de negocios 200<span class=\"ls0\"> </span>- (<span class=\"ls11\">59</span>) - 141<span class=\"ls0\"> </span>Total 6.350 - (<span class=\"ls11\">393</span>) (7) 5.950 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>(372) - 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>(111) (13) 200<span class=\"ls0\"> </span>Total 6.587 253<span class=\"ls0\"> </span>(483) (7) 6.350 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>025 <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 de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>as combinaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocios <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la Azkoyen <span class=\"_ _1\"></span>Ven<span class=\"_ _1\"></span>ding <span class=\"_ _1\"></span>&amp; <span class=\"_ _a\"></span>Payment <span class=\"_ _1\"></span>Solutions, <span class=\"_ _a\"></span>S.L.U. <span class=\"_ _a\"></span>con <span class=\"_ _1\"></span>Ascaso <span class=\"_ _1\"></span>Fac<span class=\"_ _1\"></span>tory, <span class=\"_ _1\"></span>S.L.U., <span class=\"_ _a\"></span>SIA <span class=\"_ _1\"></span>Vendon <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>Coges <span class=\"_ _a\"></span>S.p.A., <span class=\"_ _1\"></span>as\u00ed como otros en el Subgrupo Primion debido a diferencias temporales <span class=\"_ _1\"></span>entre balances IFRS y fiscales. A 3<span class=\"_ _1\"></span>1 de <span class=\"_ _1\"></span>diciembre d<span class=\"_ _1\"></span>e 2024 <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>saldos <span class=\"_ _1\"></span>principales fueron <span class=\"_ _1\"></span>consecuencia <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>combinaciones de <span class=\"_ _1\"></span>negocios <span class=\"_ _1\"></span>de la <span class=\"_ _b\"></span>Sociedad <span class=\"_ _b\"></span>dominante <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>Ascaso <span class=\"_ _b\"></span>Factory, <span class=\"_ _c\"></span>S.L.U., <span class=\"_ _b\"></span>SIA <span class=\"_ _b\"></span>Vendon <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>Coges <span class=\"_ _b\"></span>S.p.A., <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>otros <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Subgrupo Primion debido a diferencias temporales 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>po<span class=\"_ _1\"></span>r <span class=\"_ _9\"> </span>bases imponibles <span class=\"_ _7\"></span>negativas <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>(ii) <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>pasivo <span class=\"_ _7\"></span>debidos <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>diferencias <span class=\"_ _7\"></span>temporales <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>balances <span class=\"_ _6\"></span>IFRS <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>fiscales, <span class=\"_ _7\"></span>son compensados.<span class=\"_ _2a\"> </span> 23.6 Bases liquidables negativas y deducciones  <span class=\"_ _13\"> </span>Las <span class=\"_ _a\"></span>principales <span class=\"_ _1\"></span>bases <span class=\"_ _a\"></span>liquidables <span class=\"_ _a\"></span>negativas <span class=\"_ _a\"></span><span class=\"ls19\">de</span>l <span class=\"_ _a\"></span>Grupo <span class=\"_ _1\"></span>pertenecen <span class=\"_ _a\"></span>a <span class=\"_ _1\"></span>Azkoyen <span class=\"_ _a\"></span>Vending <span class=\"_ _1\"></span>&amp; <span class=\"_ _a\"></span>Payment <span class=\"_ _a\"></span>Solutions, S.L.U. <span class=\"_ _a\"></span>(anteriormente <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>Azkoyen, <span class=\"_ _a\"></span>S.A.)<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>encuentran <span class=\"_ _a\"></span>pend<span class=\"_ _1\"></span>ientes <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ompensar <span class=\"_ _a\"></span>fiscalmente <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _a\"></span>cierre del <span class=\"ls0\">ejercicio 2025, 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 2013<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>4.196 2014<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>16<span class=\"ls0\">4 </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 4.971 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>25<span class=\"ls16\">,  </span>otras<span class=\"_ _b\"></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>i<span class=\"_ _1\"></span>mponibles <span class=\"_ _6\"> </span>negativas <span class=\"_ _9\"> </span>pendientes <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>compensar <span class=\"_ _9\"> </span>f<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>scalmente <span class=\"_ _9\"> </span>como: determinadas <span class=\"_ _8\"> </span>sociedades <span class=\"_ _8\"> </span>del <span class=\"_ _8\"> </span>Subgru<span class=\"_ _1\"></span>po <span class=\"_ _9\"> </span>Pri<span class=\"_ _1\"></span>mion <span class=\"_ _8\"> </span>excep<span class=\"_ _1\"></span>tuando <span class=\"_ _8\"> </span>Opertis, <span class=\"_ _8\"> </span>GmbH <span class=\"_ _8\"> </span>(principalmente <span class=\"_ _d\"> </span><span class=\"ls11\">en <span class=\"_ _8\"> </span></span>Primion Technology, S.A.S. 1.322 <span class=\"_ _0\"></span>mil<span class=\"ls19\">es</span> de euros), Azkoyen <span class=\"_ _b\"></span>Fra<span class=\"_ _1\"></span>nce, S.A.R.L. 1.682 <span class=\"_ _b\"></span>mi<span class=\"_ _1\"></span>l<span class=\"ls11\">es</span> <span class=\"_ _0\"></span>de euros, Azkoyen <span class=\"_ _0\"></span>Portugal, Sociedade <span class=\"_ _6\"></span>Unipessoal, <span class=\"_ _6\"></span>Lda. <span class=\"_ _6\"> </span><span class=\"ls11\">845</span> <span class=\"_ _6\"></span>mil<span class=\"ls11\">es</span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>Ascaso <span class=\"_ _6\"></span>Factory, <span class=\"_ _6\"> </span>S.L.U. <span class=\"_ _6\"> </span>383 <span class=\"_ _6\"> </span>miles <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>euros<span class=\"ls13\">. <span class=\"_ _9\"> </span></span>Por <span class=\"_ _7\"></span>\u00faltimo, Opertis, GmbH dispone de<span class=\"_ _1\"></span> 8.285 <span class=\"ls1e\">mi<span class=\"ls12\">les</span></span> <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e euros de bases imponibles negativas (<span class=\"_ _1\"></span>b\u00e1sicamente generadas con anterioridad a su adquisici\u00f3n por el Subgrupo Primion), 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=\"ls16\">, <span class=\"_ _a\"></span></span>el <span class=\"_ _a\"></span>cr\u00e9dito <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>scal <span class=\"_ _a\"></span>no <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=\"_ _b\"></span>or no <span class=\"_ _b\"></span>estar <span class=\"_ _b\"></span>as<span class=\"_ _1\"></span>egurada <span class=\"_ _b\"></span>razonablemente <span class=\"_ _b\"></span>su recuperabilidad <span class=\"_ _b\"></span>futura, <span class=\"_ _b\"></span>de forma <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>ompleta,<span class=\"_ _1\"></span> como <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>uede 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>025 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>3.5<span class=\"_ _1\"></span>11 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos <span class=\"_ _1\"></span>fiscales derivados <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>bases <span class=\"_ _9\"> </span>imponibles <span class=\"_ _8\"> </span>negativas, <span class=\"_ _8\"> </span>deducciones <span class=\"_ _8\"> </span>e <span class=\"_ _9\"> </span>imp<span class=\"_ _1\"></span>uestos <span class=\"_ _9\"> </span>diferidos  de <span class=\"_ _9\"> </span>activo. <span class=\"_ _8\"> </span>El <span class=\"_ _8\"> </span>desglose <span class=\"_ _8\"> </span>por compa\u00f1\u00eda a cierre de 2025 es el siguiente (en miles de euros<span class=\"ls14\">):</span> Impuestos diferidos de activo  con origen en Bases liquidables negativas Impuestos anticipados Total Azkoyen, S.A. - 47<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>Azkoyen <span class=\"_ _2\"> </span>Vending <span class=\"_ _2\"> </span>&amp; <span class=\"_ _20\"> </span>Payment Solutions, S.L.U. 1.379 765<span class=\"ls0\"> </span>2.144 Coges, S.p.A. - 189<span class=\"ls0\"> </span>189<span class=\"ls0\"> </span>Azkoyen Portugal, Sociedade    <span class=\"ls0\">Unipessoal, Lda. </span>177<span class=\"ls0\"> </span>7 184<span class=\"ls0\"> </span>Azkoyen France, S.A.R.L. 160<span class=\"ls0\"> </span>- 160<span class=\"ls0\"> </span>Azkoyen Andina, S.A.S. - 54<span class=\"ls0\"> </span>54<span class=\"ls0\"> </span>Coffetek, Ltd. - 48<span class=\"ls0\"> </span>48<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>- 28<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>Azkoyen Colombia, S.A.S. - 10<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>Subgrupo Primion - 26<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>Ascaso Factory, S.L.U. 94<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>104<span class=\"ls0\"> </span>Ajustes de consolidaci\u00f3n-  Otros (<span class=\"ls11\">171</span>) 682<span class=\"ls0\"> </span>511<span class=\"ls0\"> </span>Total 1.639 1.872 3.511 Los  Administradores <span class=\"_ _d\"> </span>de  la <span class=\"_ _8\"> </span>Soc<span class=\"_ _1\"></span>iedad <span class=\"_ _d\"> </span>dominante  estiman  que <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>dan  las <span class=\"_ _d\"> </span>condiciones <span class=\"_ _8\"> </span>y<span class=\"_ _1\"></span>  cir<span class=\"_ _0\"></span>cunstancias<span class=\"_ _b\"></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 2025 pendientes de aplicar tendr\u00e1 lugar en los pr\u00f3ximos a\u00f1os.  Conforme <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>legis<span class=\"_ _1\"></span>laci\u00f3n <span class=\"_ _a\"></span>fiscal <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>vigor, <span class=\"_ _a\"></span>respecto <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>Azkoyen, <span class=\"_ _a\"></span>S.A., <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>estima <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>totalidad <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>impo<span class=\"_ _1\"></span>rte activado estar\u00e1 totalmente compensando para 2028. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-38": {
   "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=\"_ _7\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _1\"></span>eje<span class=\"_ _1\"></span>rcicios <span class=\"_ _a\"></span><span class=\"ls11\">20</span>25 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>2024, <span class=\"_ _a\"></span>en miles de euros:<span class=\"_ _2a\"> </span>20<span class=\"ls0\">25 </span>202<span class=\"ls0\">4 </span>Beneficio consolidado antes de impuestos de operaciones continuadas 24.524 24.694 Diferencias permanentes     <span class=\"ls0\">En Azkoyen Vending &amp; Payment Solutions, S.L.U. (*) </span>   <span class=\"ls0\">E </span>(1.202) (7.021)     <span class=\"ls0\">En otras sociedades </span>138<span class=\"ls0\"> </span>(431)     <span class=\"ls0\">En el proceso de consolidaci\u00f3n (ajustes de consolidaci\u00f3n)  </span>6.119 9.981 Diferencias temporales     <span class=\"ls0\">En Azkoyen Vending &amp; Payment Solutions, S.L.U. </span>   <span class=\"ls0\">E </span>(1.303) (384)     <span class=\"ls0\">En otras sociedades  </span>653<span class=\"ls0\"> </span>(292)     <span class=\"ls0\">En el proceso de consolidaci\u00f3n (ajustes de consolidaci\u00f3n)  </span>97<span class=\"ls0\"> </span>60<span class=\"ls0\"> </span>Compensaci\u00f3n de bases imponibles negativas de ejercicios anteriores (3.489) (2.828) Base imponible liquidable (resultado fiscal) 25.537 23.779 Que se desglosa entre: Agregado de bases imponibles liquidables negativas (2.927) (1.531) Agregado de bases imponibles liquidables positivas 28.464 25.310 Cuota \u00edntegra fiscal (28%) 7.441 6.424 Ajustes por diferencias en tipo impositivo pa\u00edses extranjeros (<span class=\"ls11\">673</span>) (84) Otras deducciones y otros (<span class=\"ls11\">223</span>) (1.112) Cuota l\u00edquida  6.545 5.228 Menos retenciones y pagos a cuenta (2.973) (3.058) Hacienda P\u00fablica deudora (acreedora), neto (3.572) (2.170) Impuesto sobre sociedades corriente 6.545 5.228 Desactivaci\u00f3n (activaci\u00f3n) neta de impuestos diferidos de ac<span class=\"_ _0\"></span>tivo<span class=\"_ _1\"></span> 1.037 974<span class=\"ls0\"> </span>Reconocimiento (cancelaci\u00f3n) neta de impuestos diferidos de pasivo (<span class=\"ls11\">215</span>) (407) Diferencias en el impuesto sobre sociedades de ejercicios anteriores (332) 143<span class=\"ls0\"> </span>Gasto por impuesto sobre sociedades  7.035 5.938 (*)  <span class=\"_ _7\"></span>Las <span class=\"_ _9\"> </span>difere<span class=\"_ _0\"></span>ncias <span class=\"_ _6\"> </span>permanente<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>Azkoyen<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>Vending <span class=\"_ _6\"> </span>&amp; <span class=\"_ _6\"> </span>P<span class=\"_ _1\"></span>aymen<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>Solutions, <span class=\"_ _6\"> </span>S.L.U. <span class=\"_ _6\"> </span>(anteriormente<span class=\"_ _b\"></span> <span class=\"_ _9\"> </span>Azkoyen<span class=\"_ _b\"></span>, <span class=\"_ _9\"> </span>S.A.)<span class=\"_ _b\"></span> corresponden, <span class=\"_ _c\"></span>entre <span class=\"_ _b\"></span>otros <span class=\"_ _c\"></span>a <span class=\"_ _b\"></span>disminuciones <span class=\"_ _c\"></span>por <span class=\"_ _b\"></span>(i) <span class=\"_ _b\"></span>exenci\u00f3n <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2024 <span class=\"_ _c\"></span>por <span class=\"_ _b\"></span>dividendos <span class=\"_ _c\"></span>int<span class=\"_ _1\"></span>erna<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ionales <span class=\"_ _c\"></span>de <span class=\"_ _b\"></span>empresas del Grupo cuya <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ontrapartida<span class=\"_ _b\"></span> f<span class=\"_ _1\"></span>igura<span class=\"_ _0\"></span> en el cuadro <span class=\"_ _0\"></span>como ajustes de<span class=\"_ _0\"></span> consolidaci\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=\"_ _b\"></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. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-39": {
   "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>normativa <span class=\"_ _b\"></span>fiscal <span class=\"_ _c\"></span>v<span class=\"_ _1\"></span>igente <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _b\"></span>distintos <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>a\u00edses <span class=\"_ _b\"></span>en <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>ncuentran <span class=\"_ _b\"></span>radicadas <span class=\"_ _b\"></span>las <span class=\"_ _c\"></span>en<span class=\"_ _1\"></span>tidades<span class=\"_ _0\"></span> consolidadas, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ejercicios 2<span class=\"_ _1\"></span>025 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2024 <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=\"_ _b\"></span>e<span class=\"_ _1\"></span>ficios.<span class=\"_ _2a\"> </span>El origen de los impuestos diferidos registrados es: Miles de euros Impuestos Diferidos de Activo con Origen en: 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span> Bases liquidables negativas 1.639 2.576  Impuestos anticipados 1.872 2.302 Total 3.511 4.878 El  movimiento  e<span class=\"_ _1\"></span>n  l<span class=\"ls11\">os</span>  ejercicios  2025<span class=\"_ _1\"></span>  y  2024 <span class=\"_ _11\"> </span>de  los  Impuestos  diferidos  de <span class=\"_ _11\"> </span>activo,  que  c<span class=\"_ _1\"></span>orresponden principalmente a Azkoyen Vending &amp; Payment Solutions, S.L.U., ha sido el siguiente (en miles de euros<span class=\"_ _1\"></span><span class=\"ls1b\">):</span> Activo 31.12.2024 Adiciones Aplicaciones  Traspasos y otros 31.12.2025 Deducciones - 222<span class=\"ls0\"> </span>(<span class=\"ls11\">222</span>) - - Bases liquidables negativas (*) 2.576 94<span class=\"ls0\"> </span>(1.031) - 1.639 Impuestos anticipados por diferencias temporarias (*) (**) 2.302 225<span class=\"ls0\"> </span>(<span class=\"ls11\">652</span>) (3) 1.872 Total 4.878 541<span class=\"ls0\"> </span>(1.905) (3) 3.511 (*) <span class=\"_ _e\"> </span>Por <span class=\"_ _0\"></span>el tipo <span class=\"_ _b\"></span>impositivo <span class=\"_ _b\"></span>vigente en <span class=\"_ _b\"></span>cada ter<span class=\"_ _0\"></span>ritorio <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>iscal <span class=\"_ _b\"></span>para ejerci<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ios <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>iguientes <span class=\"_ _b\"></span>al cierre <span class=\"_ _b\"></span>del ejerci<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>io (<span class=\"_ _0\"></span>28% <span class=\"_ _b\"></span>en el caso de la <span class=\"_ _0\"></span>Sociedad dominan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e a<span class=\"_ _0\"></span>l cierre del ejerc<span class=\"_ _0\"></span>icio 2025).  (**) Diferencia<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> temporarias<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>por provisiones y deterior<span class=\"_ _b\"></span>os no deducibles, entre otro<span class=\"_ _b\"></span>s<span class=\"_ _1\"></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=\"_ _e\"> </span>Por <span class=\"_ _0\"></span>el tipo <span class=\"_ _b\"></span>impositivo <span class=\"_ _b\"></span>vigente en <span class=\"_ _b\"></span>cada ter<span class=\"_ _0\"></span>ritorio <span class=\"_ _b\"></span>f<span class=\"_ _1\"></span>iscal <span class=\"_ _b\"></span>para ejerci<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ios <span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>iguientes <span class=\"_ _b\"></span>al cierre <span class=\"_ _b\"></span>del ejerci<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>io (<span class=\"_ _0\"></span>28% <span class=\"_ _b\"></span>en el caso de la <span class=\"_ _0\"></span>Sociedad dominan<span class=\"_ _b\"></span>t<span class=\"_ _1\"></span>e a<span class=\"_ _0\"></span>l cierre del ejerc<span class=\"_ _0\"></span>icio 2024<span class=\"ls27\">).</span> (**) Diferencia<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> temporarias<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>por provisione<span class=\"_ _0\"></span>s y deterioros<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>no deducibl<span class=\"_ _b\"></span>es, entre otros. Al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>202<span class=\"_ _1\"></span>5, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>l\u00ednea <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>indicado <span class=\"_ _b\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _b\"></span>Nota <span class=\"_ _b\"></span>3.<span class=\"_ _1\"></span>o <span class=\"_ _b\"></span>anterior, <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>Administradores <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Socied<span class=\"_ _1\"></span>ad 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=\"_ _9\"> </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>(co<span class=\"_ _1\"></span>n <span class=\"_ _9\"> </span>un<span class=\"_ _1\"></span>a <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 2025, la S<span class=\"_ _b\"></span>oc<span class=\"_ _1\"></span>iedad dominante, Azkoy<span class=\"_ _0\"></span>en Vending &amp; <span class=\"_ _b\"></span>Payment Solutions, S.L.U., Coges E<span class=\"_ _0\"></span>spa\u00f1a Medios<span class=\"_ _b\"></span> de Pago, S.L.<span class=\"_ _1\"></span> y Primion Technology, S.L.U.<span class=\"_ _1\"></span> han aprovechado <span class=\"ls11\">222</span> miles de euros d<span class=\"_ _1\"></span>e deducciones pendientes y han consumido 990 miles de euros de bases imponibles ne<span class=\"_ _0\"></span>gativas.<span class=\"_ _1\"></span>  El movi<span class=\"_ _0\"></span>miento en <span class=\"_ _b\"></span>l<span class=\"ls11\">os</span> ejercicios<span class=\"_ _b\"></span> 2025 y <span class=\"_ _b\"></span>2024 de <span class=\"_ _b\"></span>los Impuestos <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>iferidos de<span class=\"_ _b\"></span> pasivo ha <span class=\"_ _b\"></span>sido el <span class=\"_ _b\"></span>siguiente (en <span class=\"_ _0\"></span>miles de euros): Pasivo 31.12.2024 Adiciones Aplicaciones  Traspasos y otros 31.12.2025 Por revalorizaci\u00f3n de activos y otros 5.981 - (<span class=\"ls11\">287</span>) - 5.694 Por amortizaci\u00f3n acelerada de activos 169<span class=\"ls0\"> </span>- (47) (7) 115<span class=\"ls0\"> </span>Por reducci\u00f3n de pasivos en combinaciones de negocios 200<span class=\"ls0\"> </span>- (<span class=\"ls11\">59</span>) - 141<span class=\"ls0\"> </span>Total 6.350 - (<span class=\"ls11\">393</span>) (7) 5.950 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>(372) - 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>(111) (13) 200<span class=\"ls0\"> </span>Total 6.587 253<span class=\"ls0\"> </span>(483) (7) 6.350 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>025 <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 de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>as combinaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocios <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la Azkoyen <span class=\"_ _1\"></span>Ven<span class=\"_ _1\"></span>ding <span class=\"_ _1\"></span>&amp; <span class=\"_ _a\"></span>Payment <span class=\"_ _1\"></span>Solutions, <span class=\"_ _a\"></span>S.L.U. <span class=\"_ _a\"></span>con <span class=\"_ _1\"></span>Ascaso <span class=\"_ _1\"></span>Fac<span class=\"_ _1\"></span>tory, <span class=\"_ _1\"></span>S.L.U., <span class=\"_ _a\"></span>SIA <span class=\"_ _1\"></span>Vendon <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>Coges <span class=\"_ _a\"></span>S.p.A., <span class=\"_ _1\"></span>as\u00ed como otros en el Subgrupo Primion debido a diferencias temporales <span class=\"_ _1\"></span>entre balances IFRS y fiscales. A 3<span class=\"_ _1\"></span>1 de <span class=\"_ _1\"></span>diciembre d<span class=\"_ _1\"></span>e 2024 <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>saldos <span class=\"_ _1\"></span>principales fueron <span class=\"_ _1\"></span>consecuencia <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>combinaciones de <span class=\"_ _1\"></span>negocios <span class=\"_ _1\"></span>de la <span class=\"_ _b\"></span>Sociedad <span class=\"_ _b\"></span>dominante <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>Ascaso <span class=\"_ _b\"></span>Factory, <span class=\"_ _c\"></span>S.L.U., <span class=\"_ _b\"></span>SIA <span class=\"_ _b\"></span>Vendon <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>Coges <span class=\"_ _b\"></span>S.p.A., <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>otros <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Subgrupo Primion debido a diferencias temporales 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>po<span class=\"_ _1\"></span>r <span class=\"_ _9\"> </span>bases imponibles <span class=\"_ _7\"></span>negativas <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>(ii) <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>pasivo <span class=\"_ _7\"></span>debidos <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>diferencias <span class=\"_ _7\"></span>temporales <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>balances <span class=\"_ _6\"></span>IFRS <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>fiscales, <span class=\"_ _7\"></span>son compensados.<span class=\"_ _2a\"> </span> Al 31 de diciembre de 2<span class=\"_ _1\"></span>025 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>3.5<span class=\"_ _1\"></span>11 <span class=\"_ _1\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos <span class=\"_ _1\"></span>fiscales derivados <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>bases <span class=\"_ _9\"> </span>imponibles <span class=\"_ _8\"> </span>negativas, <span class=\"_ _8\"> </span>deducciones <span class=\"_ _8\"> </span>e <span class=\"_ _9\"> </span>imp<span class=\"_ _1\"></span>uestos <span class=\"_ _9\"> </span>diferidos  de <span class=\"_ _9\"> </span>activo. <span class=\"_ _8\"> </span>El <span class=\"_ _8\"> </span>desglose <span class=\"_ _8\"> </span>por compa\u00f1\u00eda a cierre de 2025 es el siguiente (en miles de euros<span class=\"ls14\">):</span> Impuestos diferidos de activo  con origen en Bases liquidables negativas Impuestos anticipados Total Azkoyen, S.A. - 47<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>Azkoyen <span class=\"_ _2\"> </span>Vending <span class=\"_ _2\"> </span>&amp; <span class=\"_ _20\"> </span>Payment Solutions, S.L.U. 1.379 765<span class=\"ls0\"> </span>2.144 Coges, S.p.A. - 189<span class=\"ls0\"> </span>189<span class=\"ls0\"> </span>Azkoyen Portugal, Sociedade    <span class=\"ls0\">Unipessoal, Lda. </span>177<span class=\"ls0\"> </span>7 184<span class=\"ls0\"> </span>Azkoyen France, S.A.R.L. 160<span class=\"ls0\"> </span>- 160<span class=\"ls0\"> </span>Azkoyen Andina, S.A.S. - 54<span class=\"ls0\"> </span>54<span class=\"ls0\"> </span>Coffetek, Ltd. - 48<span class=\"ls0\"> </span>48<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>- 28<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>Azkoyen Colombia, S.A.S. - 10<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>Subgrupo Primion - 26<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>Ascaso Factory, S.L.U. 94<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>104<span class=\"ls0\"> </span>Ajustes de consolidaci\u00f3n-  Otros (<span class=\"ls11\">171</span>) 682<span class=\"ls0\"> </span>511<span class=\"ls0\"> </span>Total 1.639 1.872 3.511 Los  Administradores <span class=\"_ _d\"> </span>de  la <span class=\"_ _8\"> </span>Soc<span class=\"_ _1\"></span>iedad <span class=\"_ _d\"> </span>dominante  estiman  que <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>dan  las <span class=\"_ _d\"> </span>condiciones <span class=\"_ _8\"> </span>y<span class=\"_ _1\"></span>  cir<span class=\"_ _0\"></span>cunstancias<span class=\"_ _b\"></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 2025 pendientes de aplicar tendr\u00e1 lugar en los pr\u00f3ximos a\u00f1os.  Conforme <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>legis<span class=\"_ _1\"></span>laci\u00f3n <span class=\"_ _a\"></span>fiscal <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>vigor, <span class=\"_ _a\"></span>respecto <span class=\"_ _a\"></span>a <span class=\"_ _7\"></span>Azkoyen, <span class=\"_ _a\"></span>S.A., <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>estima <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>totalidad <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>impo<span class=\"_ _1\"></span>rte activado estar\u00e1 totalmente compensando para 2028. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-40": {
   "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=\"_ _b\"></span>be<span class=\"_ _1\"></span>neficio <span class=\"_ _b\"></span>b\u00e1sico <span class=\"_ _b\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _b\"></span>acci\u00f3n <span class=\"_ _b\"></span>se deter<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>ina dividiendo <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>resultado <span class=\"_ _0\"></span>neto <span class=\"_ _b\"></span>atribuido <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>en un <span class=\"_ _b\"></span>ejercicio <span class=\"_ _b\"></span>entre el n\u00famero <span class=\"_ _b\"></span>medio ponderado <span class=\"_ _b\"></span>de las a<span class=\"_ _0\"></span>cciones en <span class=\"_ _b\"></span>circulaci\u00f3n durante <span class=\"_ _b\"></span>ese ejercicio, e<span class=\"_ _b\"></span>x<span class=\"_ _1\"></span>cluido <span class=\"_ _b\"></span>el n\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=\"_ _11\"> </span>acuerdo  con <span class=\"_ _11\"> </span>ello, <span class=\"_ _11\"> </span>los  beneficios <span class=\"_ _11\"> </span>b\u00e1sicos <span class=\"_ _11\"> </span>por  acci\u00f3n <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>operaciones  continuadas<span class=\"_ _a\"></span> <span class=\"_ _11\"> </span>y  discontinuadas correspondientes a los ejercicios de <span class=\"ls11\">20</span>25 y 2024 son los siguientes: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Variaci\u00f3n Resultado neto del ejercicio procedente de operaciones continuadas atribuido a la entidad dominante (Miles de euros) 17.324 18.595 (1.271) N\u00famero medio ponderado de acciones emitidas 24.450.000 24.450.000 - Menos-Acciones Propias (dato medio ponderado) (65.990) (67.729) 1.739 N\u00famero medio ajustado ponderado para el c\u00e1lculo de beneficio por acci\u00f3n 24.384.010 24.382.271 1.739 Beneficio b\u00e1sico por acci\u00f3n (euros) 0,7105 0,7626 (0,0521) 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>25 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>2024 <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=\"_ _b\"></span>n consecuencia, <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>beneficios <span class=\"_ _b\"></span>diluidos por <span class=\"_ _b\"></span>acci\u00f3n <span class=\"_ _b\"></span>coinciden <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _b\"></span>los benefic<span class=\"_ _0\"></span>ios <span class=\"_ _b\"></span>b\u00e1s<span class=\"_ _1\"></span>icos <span class=\"_ _b\"></span>por acc<span class=\"_ _1\"></span><span class=\"ls12\">i\u00f3n.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-41": {
   "value": "26<span class=\"ls16\">. </span> <span class=\"_ _e\"> </span>Hechos posteriores Desde el 31 de diciembre de 202<span class=\"_ _1\"></span>5 y 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=\"_ _b\"></span>n<span class=\"_ _1\"></span>otas.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-427": {
   "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=\"_ _a\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Alta <span class=\"_ _1\"></span>Direcci\u00f3n<span class=\"_ _1\"></span> 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=\"ls11\">en</span> <span class=\"ls11\">20</span>24<span class=\"ls14\">) <span class=\"_ _1\"></span></span>ha sido de<span class=\"_ _1\"></span> 2.518 mi<span class=\"_ _1\"></span>les de euros <span class=\"_ _1\"></span>(<span class=\"ls11\">2.</span>190 miles de euros en 2024). 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>25 <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>2024 <span class=\"_ _a\"></span>anticipos <span class=\"_ _a\"></span>ni <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>25 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2024, <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=\"_ _b\"></span>Dir<span class=\"_ _1\"></span>ecci\u00f3n.<span class=\"_ _2a\"> </span>Alta Direcci\u00f3n (Nota 27) (***) 2.483 - 35<span class=\"_ _2a\"> </span>(***)   Inclu<span class=\"_ _0\"></span>yendo <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>eguridad <span class=\"_ _c\"></span>social <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>cargo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>empre<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>a. <span class=\"_ _b\"></span>Por <span class=\"_ _b\"></span>otra <span class=\"_ _b\"></span>parte, <span class=\"_ _c\"></span>cabe <span class=\"_ _b\"></span>destacar <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>asimi<span class=\"_ _0\"></span>smo se incluyen remuner<span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>iones cor<span class=\"_ _b\"></span>respondientes al incentivo a lar<span class=\"_ _0\"></span>go pl<span class=\"_ _0\"></span>azo (Nota 14)<span class=\"_ _b\"></span> <span class=\"_ _1\"></span>pagados en<span class=\"_ _b\"></span> 2025.<span class=\"_ _2a\"> </span>Alta Direcci\u00f3n (Nota 27) (***) 2.166 - 24<span class=\"_ _2a\"> </span>(***)   Inclu<span class=\"_ _0\"></span>yendo segurida<span class=\"_ _b\"></span>d s<span class=\"_ _1\"></span>ocial a <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>argo de la empr<span class=\"_ _b\"></span>esa.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-42": {
   "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=\"_ _b\"></span>t\u00e1<span class=\"_ _1\"></span>n <span class=\"_ _6\"> </span>expuestas <span class=\"_ _9\"> </span>a <span class=\"_ _6\"> </span>diversos <span class=\"_ _9\"> </span>riesgos <span class=\"_ _6\"></span>operativos, <span class=\"_ _9\"> </span>fi<span class=\"_ _0\"></span>nancieros, <span class=\"_ _9\"> </span>e<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>trat\u00e9gicos <span class=\"_ _6\"> </span>y <span class=\"_ _9\"> </span>legales,<span class=\"_ _b\"></span> </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=\"_ _b\"></span>e<span class=\"_ _1\"></span>  rie<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>gos  de<span class=\"_ _0\"></span>l  Informe <span class=\"_ _8\"> </span>Anu<span class=\"_ _1\"></span>al <span class=\"_ _d\"> </span>de  Gobiern<span class=\"_ _b\"></span>o Corporativo, <span class=\"_ _7\"></span>incluidos <span class=\"_ _a\"></span>los <span class=\"_ _7\"></span>regulatorios<span class=\"ls16\">, <span class=\"_ _7\"></span></span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>procedentes <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _a\"></span>econ\u00f3mica <span class=\"_ _a\"></span>ac<span class=\"_ _1\"></span>tual <span class=\"_ _a\"></span>y <span class=\"_ _7\"></span>del <span class=\"_ _a\"></span>propio devenir <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>nuestros <span class=\"_ _a\"></span>mercados. <span class=\"_ _1\"></span>La <span class=\"_ _a\"></span>diversificaci\u00f3n <span class=\"_ _a\"></span>geogr\u00e1fica <span class=\"_ _1\"></span>y <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>nuestros <span class=\"_ _1\"></span>negocios <span class=\"_ _a\"></span>nos <span class=\"_ _1\"></span>permi<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>mitigar <span class=\"_ _a\"></span>de <span class=\"_ _1\"></span>una manera eficaz <span class=\"_ _1\"></span>los comportamientos c\u00edclicos <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>econom\u00eda y am<span class=\"_ _1\"></span>ortiguar las <span class=\"_ _a\"></span><span class=\"ls19\">es</span>taci<span class=\"_ _1\"></span>onalidades que puedan<span class=\"_ _1\"></span> darse en los mercados.<span class=\"_ _2a\"> </span>Riesgos macroecon\u00f3micos y geopol\u00edticos Las operaciones del Grupo pueden estar <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ondicionadas a los ciclos econ\u00f3micos y a <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>os conflictos internacionales<span class=\"_ _b\"></span> de car\u00e1cter <span class=\"_ _b\"></span>g<span class=\"_ _1\"></span>eopol\u00edtico, <span class=\"_ _b\"></span>y<span class=\"_ _1\"></span>a sea<span class=\"_ _b\"></span>n<span class=\"_ _1\"></span> zonas <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>l<span class=\"_ _1\"></span>as que <span class=\"_ _b\"></span>opera directamente o <span class=\"_ _b\"></span>bien en geograf\u00edas <span class=\"_ _b\"></span>que impactan en <span class=\"_ _b\"></span>otras actividades (por ejemplo, cadena de suministro).<span class=\"_ _2a\"> </span> 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=\"ls11\">0.</span> </span>ii)<span class=\"ls0\"> <span class=\"_ _20\"> </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=\"_ _b\"></span>est\u00e1ndar GHG <span class=\"_ _b\"></span>Protocol. El <span class=\"_ _b\"></span>soft<span class=\"_ _1\"></span>ware, <span class=\"_ _b\"></span>se ha <span class=\"_ _b\"></span>implementado<span class=\"_ _1\"></span> <span class=\"_ _b\"></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>l<span class=\"_ _1\"></span>a <span class=\"_ _7\"></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 <span class=\"_ _b\"></span>de las <span class=\"_ _b\"></span>m\u00e1quinas <span class=\"_ _b\"></span>te<span class=\"_ _1\"></span>niendo <span class=\"_ _b\"></span>en cuenta <span class=\"_ _b\"></span>diferentes <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ategor\u00edas <span class=\"_ _b\"></span>de impac<span class=\"_ _0\"></span>to a<span class=\"_ _0\"></span>mbiental.<span class=\"_ _1\"></span> </span>iv) <span class=\"_ _29\"> </span>Revisi\u00f3n <span class=\"_ _10\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _e\"> </span>p<span class=\"_ _1\"></span>rocesos <span class=\"_ _e\"> </span>de <span class=\"_ _10\"> </span>d<span class=\"_ _0\"></span>ise\u00f1o <span class=\"_ _e\"> </span>e <span class=\"_ _10\"> </span>innovaci\u00f3n <span class=\"_ _e\"> </span>existentes <span class=\"_ _10\"> </span>int<span class=\"_ _0\"></span>egrando <span class=\"_ _e\"> </span>la <span class=\"_ _10\"> </span>sostenibilidad <span class=\"_ _e\"> </span>y <span class=\"_ _10\"> </span>la<span class=\"_ _b\"></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=\"_ _b\"></span>o<span class=\"_ _1\"></span> clim<span class=\"_ _1\"></span>\u00e1tico. v)<span class=\"ls0\"> <span class=\"_ _17\"> </span>Desarrollo <span class=\"_ _11\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>tecnolog\u00edas, <span class=\"_ _11\"> </span>productos <span class=\"_ _11\"> </span>y <span class=\"_ _f\"> </span>servicios<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>sostenibles <span class=\"_ _11\"> </span>(esta<span class=\"_ _1\"></span>ndarizaci\u00f3n/modulizaci\u00f3n <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>las </span>m\u00e1quinas, nuevas tecnolog\u00edas como Boilerless). vi) <span class=\"_ _29\"> </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 implementaci\u00f3n de <span class=\"_ _1\"></span>acciones concretas c<span class=\"_ _1\"></span>omo instalaci\u00f3n de placas fotovoltaicas para la generaci\u00f3n de ene<span class=\"_ _b\"></span>rg<span class=\"_ _1\"></span>\u00eda renovable.<span class=\"_ _1\"></span> vii) <span class=\"_ _10\"> </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=\"_ _b\"></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=\"_ _29\"> </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=\"_ _b\"></span>  un  cu<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>dro <span class=\"_ _d\"> </span>de  mando<span class=\"_ _0\"></span>  de<span class=\"_ _0\"></span>  sostenib<span class=\"_ _0\"></span>ili<span class=\"_ _1\"></span>dad, <span class=\"_ _d\"> </span>vigilancia  estrat\u00e9gi<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>a <span class=\"_ _d\"> </span>sobre  tendencias <span class=\"_ _8\"> </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=\"_ _b\"></span>s<span class=\"_ _1\"></span>imismo, <span class=\"_ _6\"></span>dichas <span class=\"_ _6\"> </span>iniciativas <span class=\"_ _9\"> </span>se <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>onsideran <span class=\"_ _6\"></span>en <span class=\"_ _6\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>presupuestos <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>p<span class=\"_ _1\"></span>lanes <span class=\"_ _6\"></span>de <span class=\"_ _6\"> </span>negocio. <span class=\"_ _9\"> </span>No <span class=\"_ _6\"></span>se <span class=\"_ _6\"> </span>han 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 <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>Sociedad. <span class=\"_ _b\"></span>Los cambios <span class=\"_ _b\"></span>razonablemente <span class=\"_ _b\"></span>posibles <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>el compromiso <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>reducci\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 la <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>omprobaci\u00f3n de <span class=\"_ _b\"></span>deterioro. Tampoco <span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>n l<span class=\"_ _b\"></span>a<span class=\"_ _1\"></span>s existenc<span class=\"_ _0\"></span>ias. A <span class=\"_ _b\"></span>fecha de e<span class=\"_ _b\"></span>stas cuentas anuales,<span class=\"_ _b\"></span> el <span class=\"_ _11\"> </span>Grupo  no<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>tiene  una <span class=\"_ _11\"> </span>obligaci\u00f3n  impl<span class=\"_ _1\"></span>\u00edcita  o <span class=\"_ _11\"> </span>contractual  q<span class=\"_ _1\"></span>ue <span class=\"_ _11\"> </span>diera  lugar <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>una  provi<span class=\"_ _1\"></span>si\u00f3n  de <span class=\"_ _11\"> </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=\"_ _b\"></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.  R<span class=\"_ _2a\"> </span>iesgo 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=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>inter\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>variables.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>El Grupo <span class=\"_ _b\"></span>gestiona <span class=\"_ _0\"></span>este <span class=\"_ _b\"></span>riesgo de <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>de inter\u00e9s limitando <span class=\"_ _b\"></span>la de<span class=\"_ _0\"></span>uda <span class=\"_ _b\"></span>fina<span class=\"_ _1\"></span>nciera. <span class=\"_ _b\"></span>V\u00e9<span class=\"_ _1\"></span>ase la Nota 15 <span class=\"ls11\">en</span> referencia a la sensibilidad de los pasivos financieros a variaciones en el tipo de inter\u00e9s. b) <span class=\"_ _f\"> </span>Riesgo de liquidez  <span class=\"_ _13\"> </span>Se refiere <span class=\"_ _0\"></span>al riesgo <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e qu<span class=\"_ _0\"></span>e el <span class=\"_ _b\"></span>Grupo encuentre dificultades p<span class=\"_ _b\"></span>ara<span class=\"_ _1\"></span> desinvertir <span class=\"_ _b\"></span>en un instrume<span class=\"_ _0\"></span>nto financiero <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on l<span class=\"_ _0\"></span>a suficiente rapi<span class=\"_ _0\"></span>dez s<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n i<span class=\"_ _b\"></span>ncurrir en <span class=\"_ _b\"></span>costes adicionales <span class=\"_ _b\"></span>significativos <span class=\"_ _0\"></span>o a<span class=\"_ _0\"></span>l ri<span class=\"_ _0\"></span>esgo a<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ociado a<span class=\"_ _b\"></span> no <span class=\"_ _b\"></span>disp<span class=\"_ _1\"></span>oner <span class=\"_ _b\"></span>de liquidez 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, a <span class=\"_ _b\"></span>trav\u00e9s de entidades f<span class=\"_ _b\"></span>inancieras de primer <span class=\"_ _0\"></span>orden para pod<span class=\"_ _0\"></span>er cumplir <span class=\"_ _0\"></span>sus compromisos fu<span class=\"_ _b\"></span>tu<span class=\"_ _1\"></span>ros, el<span class=\"_ _b\"></span> seguimiento  continuado  de  la  estructura <span class=\"_ _d\"> </span>del  balance,  por  plazos  de  v<span class=\"_ _b\"></span>en<span class=\"_ _1\"></span>cimiento,  detectando  de  f<span class=\"_ _b\"></span>orm<span class=\"_ _1\"></span>a anticipada la <span class=\"_ _1\"></span>eventualidad de e<span class=\"_ _1\"></span>structuras inadecuadas de<span class=\"_ _1\"></span> liquidez a <span class=\"_ _1\"></span>corto y m<span class=\"_ _1\"></span>edio plazo, todo <span class=\"_ _7\"></span>ello a<span class=\"_ _1\"></span>doptando una <span class=\"_ _1\"></span>estrategia <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>conceda <span class=\"_ _1\"></span>estabilidad a<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>as fu<span class=\"_ _1\"></span>entes de <span class=\"_ _1\"></span>financiaci\u00f3n, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cont<span class=\"_ _a\"></span>rataci\u00f3n <span class=\"_ _1\"></span>de fa<span class=\"_ _1\"></span>cilidades crediticias <span class=\"_ _1\"></span>comprometidas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>importe su<span class=\"_ _1\"></span>ficiente <span class=\"_ _1\"></span>para soportar <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>necesidades <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>revistas. En<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>sentido, <span class=\"_ _1\"></span>al cierre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>20<span class=\"_ _1\"></span>25 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>cuenta <span class=\"_ _6\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>tesorer\u00eda <span class=\"_ _7\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>uestra <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>balance <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>facilidades <span class=\"_ _7\"></span>crediticias <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>las condiciones que se explican <span class=\"ls19\">en<span class=\"_ _1\"></span></span> <span class=\"ls12\">la</span> Nota 15. c) <span class=\"_ _e\"> </span>Riesgo de cr\u00e9dito El <span class=\"_ _6\"> </span>ri<span class=\"_ _1\"></span>esgo <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>cr\u00e9dito <span class=\"_ _6\"></span>se <span class=\"_ _6\"> </span>produce <span class=\"_ _9\"> </span>por <span class=\"_ _6\"></span>la <span class=\"_ _9\"> </span>posible <span class=\"_ _7\"></span>p\u00e9<span class=\"_ _1\"></span>rdida <span class=\"_ _6\"></span>causada <span class=\"_ _6\"> </span>p<span class=\"_ _1\"></span>or <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>incumplimiento <span class=\"_ _7\"></span>de <span class=\"_ _9\"> </span>las <span class=\"_ _6\"></span>obligaciones contractuales de <span class=\"_ _b\"></span>las contrapartes <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>l Grup<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>, es <span class=\"_ _b\"></span>decir, por <span class=\"_ _b\"></span>la posibilidad <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>o re<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>uperar lo<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> activos <span class=\"_ _b\"></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>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"> </span>su<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>a<span class=\"_ _0\"></span>ntig\u00fcedad <span class=\"_ _9\"> </span>y <span class=\"_ _6\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"> </span>su 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=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>las <span class=\"_ _6\"> </span>sociedades <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>compone<span class=\"_ _1\"></span>n <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _9\"> </span>(salvo <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=\"_ _2a\"> </span> El ries<span class=\"_ _1\"></span>go de c<span class=\"_ _1\"></span>r\u00e9dito de fondos <span class=\"_ _1\"></span>l\u00edquidos es<span class=\"_ _1\"></span> limitado porque<span class=\"_ _1\"></span> las contrapartes <span class=\"_ _1\"></span>son entidades <span class=\"_ _1\"></span>bancarias a <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>que<span class=\"_ _b\"></span> las agencias de calificaci\u00f3n crediticia internacionales han asignado altas califica<span class=\"_ _0\"></span>ciones.<span class=\"_ _2a\"> </span>Los <span class=\"_ _a\"></span>Administradores <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>Sociedad <span class=\"_ _7\"></span>dominante <span class=\"_ _a\"></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>25 <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": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "a)<span class=\"ls0\"> <span class=\"_ _e\"> </span>Riesgos de mercado </span> <span class=\"_ _13\"> </span>Se define co<span class=\"_ _0\"></span>mo el r<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>esgo de <span class=\"_ _b\"></span>que el valor <span class=\"_ _b\"></span>razonable o los <span class=\"_ _b\"></span>fl<span class=\"_ _1\"></span>ujos d<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span> efectivo <span class=\"_ _b\"></span>fu<span class=\"_ _1\"></span>turos de<span class=\"_ _b\"></span> un instrumento financiero 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=\"_ _b\"></span>az<span class=\"_ _1\"></span>onable <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=\"_ _b\"></span>u<span class=\"_ _1\"></span>turos <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=\"_ _a\"></span>del Grupo al rie<span class=\"_ _0\"></span>sgo de t<span class=\"_ _0\"></span>ipo de <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>ambio afecta <span class=\"_ _b\"></span>principalmente a las <span class=\"_ _b\"></span>ac<span class=\"_ _1\"></span>tividades de <span class=\"_ _b\"></span>explotaci\u00f3n del Grupo (c<span class=\"_ _b\"></span>ua<span class=\"_ _1\"></span>ndo 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>e<span class=\"_ _1\"></span>uro) <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=\"_ _b\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>futuros <span class=\"_ _9\"> </span>(ingresos, <span class=\"_ _9\"> </span>gastos <span class=\"_ _9\"> </span>y, <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>menor <span class=\"_ _6\"> </span>m<span class=\"_ _1\"></span>edida, <span class=\"_ _9\"> </span>inversiones) <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>encuentran determinados <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>onedas <span class=\"_ _9\"> </span>distintas <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>euro, <span class=\"_ _9\"> </span>incluyendo <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>ord<span class=\"_ _1\"></span>en <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>magnitud, <span class=\"_ _9\"> </span>libras <span class=\"_ _9\"> </span>esterlinas<span class=\"_ _a\"></span>, <span class=\"_ _9\"> </span>d\u00f3lares estadounidenses <span class=\"_ _1\"></span>y otras, <span class=\"_ _1\"></span>como p<span class=\"_ _1\"></span>esos colombianos. <span class=\"_ _1\"></span>Actualmente <span class=\"_ _1\"></span>el Grupo <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>realiza<span class=\"ls11\">ndo</span> transacciones de cobertura de <span class=\"_ _b\"></span>ti<span class=\"_ _1\"></span>po de <span class=\"_ _b\"></span>cambio<span class=\"_ _1\"></span> si bien, <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e forma <span class=\"_ _b\"></span>espec\u00edfica, se est\u00e1 monitorizando e<span class=\"_ _b\"></span>l riesgo de tipo de <span class=\"_ _b\"></span>cambio en relaci\u00f3n <span class=\"_ _b\"></span>con la soc<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>edad de<span class=\"_ _b\"></span>p<span class=\"_ _1\"></span>endiente Coffet<span class=\"_ _b\"></span>e<span class=\"_ _1\"></span>k, Lt<span class=\"_ _0\"></span>d. y la <span class=\"_ _b\"></span>libra esterlina Cabe <span class=\"_ _b\"></span>destaca<span class=\"_ _1\"></span>r q<span class=\"_ _b\"></span>u<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>la mayor parte <span class=\"_ _b\"></span>de las <span class=\"_ _a\"></span>transacciones <span class=\"_ _1\"></span>(ingresos <span class=\"_ _a\"></span>y <span class=\"_ _1\"></span>gastos) <span class=\"_ _a\"></span>de<span class=\"ls12\">l <span class=\"_ _a\"></span></span>Grupo <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>generan <span class=\"_ _a\"></span><span class=\"ls11\">en <span class=\"_ _1\"></span></span>euros <span class=\"_ _a\"></span>(porcentaje <span class=\"_ _a\"></span>cercano <span class=\"_ _1\"></span>al <span class=\"_ _a\"></span>85% <span class=\"_ _a\"></span>en <span class=\"_ _1\"></span>ambos casos).   <span class=\"_ _13\"> </span>A 31 de diciembre de 2025, 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=\"_ _6\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>Estados <span class=\"_ _7\"></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=\"_ _b\"></span>11.872<span class=\"ls16\">, <span class=\"_ _b\"></span><span class=\"ls0\">1.389 <span class=\"_ _b\"></span><span class=\"ls18\">y <span class=\"_ _c\"></span><span class=\"ls0\">2.190 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>respectiva <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>aproximadamente. <span class=\"_ _b\"></span>(12.544, <span class=\"_ _b\"></span>1.472 </span></span></span></span>y <span class=\"_ _b\"></span>1.576 <span class=\"_ _b\"></span>miles <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>euros <span class=\"_ _c\"></span>en <span class=\"_ _b\"></span>2024). <span class=\"_ _b\"></span>Asimismo, <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>efectivo <span class=\"_ _c\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>sus <span class=\"_ _c\"></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=\"_ _7\"></span>equivalente <span class=\"_ _a\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>2<span class=\"_ _1\"></span>.871 <span class=\"_ _a\"></span><span class=\"ls18\">y <span class=\"_ _a\"></span></span>1<span class=\"_ _1\"></span>.142 <span class=\"_ _7\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>euros, <span class=\"_ _7\"></span>respectivamente <span class=\"_ _a\"></span>(<span class=\"_ _1\"></span>3.659 <span class=\"_ _a\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>1.567 <span class=\"_ _a\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>2024). <span class=\"_ _a\"></span>A dicha <span class=\"_ _9\"> </span>fecha, <span class=\"_ _6\"></span>otros <span class=\"_ _9\"> </span>saldos <span class=\"_ _6\"></span>deudores <span class=\"_ _9\"> </span>y <span class=\"_ _6\"></span>acreedores <span class=\"_ _6\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>moneda <span class=\"_ _9\"> </span>extranjera <span class=\"_ _6\"> </span>del <span class=\"_ _9\"> </span>resto <span class=\"_ _6\"></span>del <span class=\"_ _9\"> </span>Grupo <span class=\"_ _6\"></span>ascienden <span class=\"_ _9\"> </span>al equivalente a 1.600 y 526 miles de euros (481 <span class=\"ls15\">y <span class=\"ls11\">374</span></span> miles de euros en 2024<span class=\"ls14\">).</span>  <span class=\"_ _13\"> </span>Los Administradores de<span class=\"_ _b\"></span> la Sociedad do<span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>inante e<span class=\"_ _0\"></span>stiman que <span class=\"_ _b\"></span>el efecto de l<span class=\"_ _0\"></span>as variaciones <span class=\"_ _b\"></span>de un <span class=\"_ _1\"></span>5% en los <span class=\"_ _b\"></span>tipos de <span class=\"_ _b\"></span>cambio <span class=\"_ _b\"></span>euro<span class=\"_ _1\"></span>-libra <span class=\"_ _b\"></span>esterlina <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>euro<span class=\"_ _1\"></span>-d\u00f3lar <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>resultado <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _b\"></span>ser\u00eda <span class=\"_ _b\"></span>inferior <span class=\"_ _b\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>150 <span class=\"_ _b\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>(tanto al <span class=\"_ _a\"></span>alza <span class=\"_ _a\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>baja), <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>ambos <span class=\"_ _a\"></span>casos.<span class=\"_ _1\"></span> <span class=\"_ _7\"></span><span class=\"ffa\">Adicionalmente, <span class=\"_ _1\"></span>tend<span class=\"_ _1\"></span>r\u00edan <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>efecto <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _a\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>\u201cDiferencias <span class=\"_ _a\"></span>de </span>conversi\u00f3n\u201d del patrimonio neto inferior a <span class=\"ff3\">700 miles de euros (tanto al alza como a la baja). </span>R<span class=\"_ _2a\"> </span>iesgo 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=\"_ _b\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>inter\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>variables.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>El Grupo <span class=\"_ _b\"></span>gestiona <span class=\"_ _0\"></span>este <span class=\"_ _b\"></span>riesgo de <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>de inter\u00e9s limitando <span class=\"_ _b\"></span>la de<span class=\"_ _0\"></span>uda <span class=\"_ _b\"></span>fina<span class=\"_ _1\"></span>nciera. <span class=\"_ _b\"></span>V\u00e9<span class=\"_ _1\"></span>ase la Nota 15 <span class=\"ls11\">en</span> referencia a la sensibilidad de los pasivos financieros a variaciones en el tipo de inter\u00e9s. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "b) <span class=\"_ _f\"> </span>Riesgo de liquidez  <span class=\"_ _13\"> </span>Se refiere <span class=\"_ _0\"></span>al riesgo <span class=\"_ _b\"></span>d<span class=\"_ _1\"></span>e qu<span class=\"_ _0\"></span>e el <span class=\"_ _b\"></span>Grupo encuentre dificultades p<span class=\"_ _b\"></span>ara<span class=\"_ _1\"></span> desinvertir <span class=\"_ _b\"></span>en un instrume<span class=\"_ _0\"></span>nto financiero <span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>on l<span class=\"_ _0\"></span>a suficiente rapi<span class=\"_ _0\"></span>dez s<span class=\"_ _b\"></span>i<span class=\"_ _1\"></span>n i<span class=\"_ _b\"></span>ncurrir en <span class=\"_ _b\"></span>costes adicionales <span class=\"_ _b\"></span>significativos <span class=\"_ _0\"></span>o a<span class=\"_ _0\"></span>l ri<span class=\"_ _0\"></span>esgo a<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span>ociado a<span class=\"_ _b\"></span> no <span class=\"_ _b\"></span>disp<span class=\"_ _1\"></span>oner <span class=\"_ _b\"></span>de liquidez 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, a <span class=\"_ _b\"></span>trav\u00e9s de entidades f<span class=\"_ _b\"></span>inancieras de primer <span class=\"_ _0\"></span>orden para pod<span class=\"_ _0\"></span>er cumplir <span class=\"_ _0\"></span>sus compromisos fu<span class=\"_ _b\"></span>tu<span class=\"_ _1\"></span>ros, el<span class=\"_ _b\"></span> seguimiento  continuado  de  la  estructura <span class=\"_ _d\"> </span>del  balance,  por  plazos  de  v<span class=\"_ _b\"></span>en<span class=\"_ _1\"></span>cimiento,  detectando  de  f<span class=\"_ _b\"></span>orm<span class=\"_ _1\"></span>a anticipada la <span class=\"_ _1\"></span>eventualidad de e<span class=\"_ _1\"></span>structuras inadecuadas de<span class=\"_ _1\"></span> liquidez a <span class=\"_ _1\"></span>corto y m<span class=\"_ _1\"></span>edio plazo, todo <span class=\"_ _7\"></span>ello a<span class=\"_ _1\"></span>doptando una <span class=\"_ _1\"></span>estrategia <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>conceda <span class=\"_ _1\"></span>estabilidad a<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>as fu<span class=\"_ _1\"></span>entes de <span class=\"_ _1\"></span>financiaci\u00f3n, <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cont<span class=\"_ _a\"></span>rataci\u00f3n <span class=\"_ _1\"></span>de fa<span class=\"_ _1\"></span>cilidades crediticias <span class=\"_ _1\"></span>comprometidas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>importe su<span class=\"_ _1\"></span>ficiente <span class=\"_ _1\"></span>para soportar <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>necesidades <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>revistas. En<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>sentido, <span class=\"_ _1\"></span>al cierre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>20<span class=\"_ _1\"></span>25 <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>cuenta <span class=\"_ _6\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>tesorer\u00eda <span class=\"_ _7\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _a\"></span>m<span class=\"_ _1\"></span>uestra <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>balance <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>facilidades <span class=\"_ _7\"></span>crediticias <span class=\"_ _6\"></span>en <span class=\"_ _7\"></span>las condiciones que se explican <span class=\"ls19\">en<span class=\"_ _1\"></span></span> <span class=\"ls12\">la</span> Nota 15. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "c) <span class=\"_ _e\"> </span>Riesgo de cr\u00e9dito El <span class=\"_ _6\"> </span>ri<span class=\"_ _1\"></span>esgo <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>cr\u00e9dito <span class=\"_ _6\"></span>se <span class=\"_ _6\"> </span>produce <span class=\"_ _9\"> </span>por <span class=\"_ _6\"></span>la <span class=\"_ _9\"> </span>posible <span class=\"_ _7\"></span>p\u00e9<span class=\"_ _1\"></span>rdida <span class=\"_ _6\"></span>causada <span class=\"_ _6\"> </span>p<span class=\"_ _1\"></span>or <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>incumplimiento <span class=\"_ _7\"></span>de <span class=\"_ _9\"> </span>las <span class=\"_ _6\"></span>obligaciones contractuales de <span class=\"_ _b\"></span>las contrapartes <span class=\"_ _b\"></span>de<span class=\"_ _1\"></span>l Grup<span class=\"_ _b\"></span>o<span class=\"_ _1\"></span>, es <span class=\"_ _b\"></span>decir, por <span class=\"_ _b\"></span>la posibilidad <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>n<span class=\"_ _1\"></span>o re<span class=\"_ _b\"></span>c<span class=\"_ _1\"></span>uperar lo<span class=\"_ _b\"></span>s<span class=\"_ _1\"></span> activos <span class=\"_ _b\"></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>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"> </span>su<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>a<span class=\"_ _0\"></span>ntig\u00fcedad <span class=\"_ _9\"> </span>y <span class=\"_ _6\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"> </span>su 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=\"_ _b\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>las <span class=\"_ _6\"> </span>sociedades <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>compone<span class=\"_ _1\"></span>n <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _9\"> </span>(salvo <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=\"_ _2a\"> </span>El ries<span class=\"_ _1\"></span>go de c<span class=\"_ _1\"></span>r\u00e9dito de fondos <span class=\"_ _1\"></span>l\u00edquidos es<span class=\"_ _1\"></span> limitado porque<span class=\"_ _1\"></span> las contrapartes <span class=\"_ _1\"></span>son entidades <span class=\"_ _1\"></span>bancarias a <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>que<span class=\"_ _b\"></span> las agencias de calificaci\u00f3n crediticia internacionales han asignado altas califica<span class=\"_ _0\"></span>ciones.<span class=\"_ _2a\"> </span>Los <span class=\"_ _a\"></span>Administradores <span class=\"_ _7\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _a\"></span>Sociedad <span class=\"_ _7\"></span>dominante <span class=\"_ _a\"></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>25 <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:DisclosureOfCreditRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800AXZW3EBUY24W90",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  }
 }
}