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"value": "As\u00ed como por la siguiente Sociedad en la que la matriz ejerce una influencia significativa en la gesti\u00f3n sin llegar a tener el control de la misma: Denominaci\u00f3n Domicilio Actividad % Participaci\u00f3n Directa Indirecta Aier Global Vision Care Management Co., Limited Hong Kong (China): 7/F, Kaiseng Commercial Centre, 4-6 Hankow Road, Tsimshatusi, Kowloon Asesoramiento y formaci\u00f3n en medicina oftalmol\u00f3gica 40 - ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "es",
"entity": "scheme:959800CR1BA43ZK65T94",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-9": {
"value": "3. BASES DE PRESENTACI\u00d3N DE LAS CUENTAS ANUALES CONSOLIDADAS a) Bases de presentaci\u00f3n Las cuentas anuales consolidadas del Grupo Baviera del ejercicio 2023, que han sido formuladas por los Administradores de la Sociedad dominante con fecha 26 de marzo de 2024, se presentan de acuerdo con lo establecido en las Normas Internacionales de Informaci\u00f3n Financiera adoptadas por la Uni\u00f3n Europea (NIIF-UE) de conformidad con el Reglamento (CE) n\u00ba 1606/2002 del Parlamento y del Consejo Europeo. Los Administradores de Cl\u00ednica Baviera, S.A. estiman que la Junta General de Accionistas de la Sociedad dominante apruebe estas Cuentas Anuales Consolidadas sin modificaci\u00f3n alguna. El Grupo Baviera ha aplicado todas las normas o interpretaciones que habiendo sido emitidas y adoptadas por la UE estaban en vigor al 1 de enero de 2023. Las pol\u00edticas que se explican a continuaci\u00f3n se han aplicado uniformemente a todos los ejercicios que se presentan en estas cuentas anuales consolidadas, salvo que se indique lo contrario. La preparaci\u00f3n de estas cuentas anuales consolidadas con arreglo a la NIIF-UE exige el uso de ciertas estimaciones contables cr\u00edticas. Tambi\u00e9n exige a la Direcci\u00f3n que ejerza su juicio en el proceso de aplicar las pol\u00edticas contables del Grupo. En la Nota 3.d) se revelan las \u00e1reas que implican un mayor grado de juicio o complejidad o las \u00e1reas donde las hip\u00f3tesis y estimaciones son significativas para los estados financieros consolidados. ",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "es",
"entity": "scheme:959800CR1BA43ZK65T94",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-10": {
"value": "b) Cambios en las pol\u00edticas contables y desgloses Nuevas normas NIIF-UE, modificaciones e interpretaciones CINIIF emitidas b.1 Nuevas normas, modificaciones e interpretaciones de aplicaci\u00f3n obligatoria en el ejercicio Aprobadas para su uso en la Uni\u00f3n Europea Aplicaci\u00f3n obligatoria ejercicios iniciados a partir de: Modificaci\u00f3n a la NIC 1 Desglose de informaci\u00f3n de pol\u00edticas contables 1 de enero de 2023 Modificaci\u00f3n a la NIC 8 Definici\u00f3n de estimaciones contables 1 de enero de 2023 Modificaci\u00f3n a la NIC 12 Impuestos diferidos relacionados con activos y pasivos que surgen de una transacci\u00f3n \u00fanica 1 de enero de 2023 Modificaci\u00f3n a la NIC 12 Reforma fiscal \u2013 Reglas Modelo Pilar 2 1 de enero de 2023 Modificaci\u00f3n a la NIIF 17 Contratos de seguros 1 de enero de 2023 Modificaci\u00f3n a la NIC 12. Impuestos diferidos derivados de activos y pasivos que resultan de una \u00fanica transacci\u00f3n: La aplicaci\u00f3n de la modificaci\u00f3n a la NIC 12 de 1 de enero de 2023 relativa a los impuestos diferidos derivados de activos y pasivos que resultan de una \u00fanica transacci\u00f3n, no ha tenido impacto en los estados financieros del Grupo. El Grupo, previamente contabilizaba los impuestos diferidos sobre arrendamientos y pasivos por desmantelamiento aplicando el enfoque de compensaci\u00f3n, obteniendo un resultado similar al de la modificaci\u00f3n, excepto que el activo o pasivo por impuesto diferido se reconoce compensado. Los mencionados impuestos diferidos se presentan compensados de acuerdo con la pol\u00edtica detallada en la Nota 20.d de las cuentas anuales consolidadas al 31 de diciembre 2023, en l\u00ednea con el p\u00e1rrafo 74 de la NIC 12. b.2 Nuevas normas, modificaciones e interpretaciones de aplicaci\u00f3n obligatoria en ejercicios posteriores al ejercicio natural que comenz\u00f3 el 1 de enero de 2023. A la fecha de formulaci\u00f3n de estas Cuentas Anuales Consolidadas, las siguientes normas e interpretaciones hab\u00edan sido publicadas por el IASB pero no hab\u00edan entrado a\u00fan en vigor, siendo su fecha de efectividad posterior a la fecha de los Cuentas Anuales Consolidadas: Aprobadas para su uso en la Uni\u00f3n Europea Aplicaci\u00f3n obligatoria ejercicios iniciados a partir de: Modificaci\u00f3n a la NIC 1 Clarificaciones respecto a la presentaci\u00f3n de pasivos como corrientes y no corrientes 1 de enero de 2024 Modificaci\u00f3n a la NIC 1 Pasivos no corrientes con covenants 1 de enero de 2024 Modificaci\u00f3n a la NIC 16 Pasivo por arrendamiento en una venta con arrendamiento posterior 1 de enero de 2024 b.3. Normas, modificaciones e interpretaciones a las normas existentes que no pueden adoptarse anticipadamente o que no han sido adoptadas por la Uni\u00f3n Europea. A la fecha de formulaci\u00f3n de estas Cuentas Anuales Consolidadas, el IASB y el IFRS Interpretations Committee hab\u00edan publicado las normas, modificaciones e interpretaciones que se detallan a continuaci\u00f3n, que est\u00e1n pendientes de adopci\u00f3n por parte de la Uni\u00f3n Europea. No aprobadas para su uso en la Uni\u00f3n Europea Aplicaci\u00f3n obligatoria ejercicios iniciados a partir de: Modificaci\u00f3n a la NIC 7 Acuerdos de financiaci\u00f3n con proveedores 1 de enero de 2024 Modificaci\u00f3n a la NIC 21 Ausencia de convertibilidad 1 de enero de 2025",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "es",
"entity": "scheme:959800CR1BA43ZK65T94",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"fact-476": {
"value": "b) Cambios en las pol\u00edticas contables y desgloses Nuevas normas NIIF-UE, modificaciones e interpretaciones CINIIF emitidas b.1 Nuevas normas, modificaciones e interpretaciones de aplicaci\u00f3n obligatoria en el ejercicio Aprobadas para su uso en la Uni\u00f3n Europea Aplicaci\u00f3n obligatoria ejercicios iniciados a partir de: Modificaci\u00f3n a la NIC 1 Desglose de informaci\u00f3n de pol\u00edticas contables 1 de enero de 2023 Modificaci\u00f3n a la NIC 8 Definici\u00f3n de estimaciones contables 1 de enero de 2023 Modificaci\u00f3n a la NIC 12 Impuestos diferidos relacionados con activos y pasivos que surgen de una transacci\u00f3n \u00fanica 1 de enero de 2023 Modificaci\u00f3n a la NIC 12 Reforma fiscal \u2013 Reglas Modelo Pilar 2 1 de enero de 2023 Modificaci\u00f3n a la NIIF 17 Contratos de seguros 1 de enero de 2023 Modificaci\u00f3n a la NIC 12. Impuestos diferidos derivados de activos y pasivos que resultan de una \u00fanica transacci\u00f3n: La aplicaci\u00f3n de la modificaci\u00f3n a la NIC 12 de 1 de enero de 2023 relativa a los impuestos diferidos derivados de activos y pasivos que resultan de una \u00fanica transacci\u00f3n, no ha tenido impacto en los estados financieros del Grupo. El Grupo, previamente contabilizaba los impuestos diferidos sobre arrendamientos y pasivos por desmantelamiento aplicando el enfoque de compensaci\u00f3n, obteniendo un resultado similar al de la modificaci\u00f3n, excepto que el activo o pasivo por impuesto diferido se reconoce compensado. Los mencionados impuestos diferidos se presentan compensados de acuerdo con la pol\u00edtica detallada en la Nota 20.d de las cuentas anuales consolidadas al 31 de diciembre 2023, en l\u00ednea con el p\u00e1rrafo 74 de la NIC 12. b.2 Nuevas normas, modificaciones e interpretaciones de aplicaci\u00f3n obligatoria en ejercicios posteriores al ejercicio natural que comenz\u00f3 el 1 de enero de 2023. A la fecha de formulaci\u00f3n de estas Cuentas Anuales Consolidadas, las siguientes normas e interpretaciones hab\u00edan sido publicadas por el IASB pero no hab\u00edan entrado a\u00fan en vigor, siendo su fecha de efectividad posterior a la fecha de los Cuentas Anuales Consolidadas: Aprobadas para su uso en la Uni\u00f3n Europea
Aplicaci\u00f3n
obligatoria
ejercicios iniciados
a partir de:
Modificaci\u00f3n a la NIC 1
Clarificaciones respecto a la
presentaci\u00f3n de pasivos como
corrientes y no corrientes
Modificaci\u00f3n a la NIC 1
Pasivos no corrientes con
covenants
Modificaci\u00f3n a la NIC 16
Pasivo por arrendamiento en
una venta con arrendamiento
posterior
b.3. Normas, modificaciones e interpretaciones a las normas existentes que no pueden adoptarse
anticipadamente o que no han sido adoptadas por la Uni\u00f3n Europea.
A la fecha de formulaci\u00f3n de estas Cuentas Anuales Consolidadas, el IASB y el IFRS Interpretations Committee
hab\u00edan publicado las normas, modificaciones e interpretaciones que se detallan a continuaci\u00f3n, que est\u00e1n
pendientes de adopci\u00f3n por parte de la Uni\u00f3n Europea.
c) Imagen fiel
Las cuentas anuales consolidadas se han preparado a partir de los registros contables de las diferentes
Sociedades que conforman el conjunto consolidable, al objeto de presentar la imagen fiel del patrimonio
consolidado, de la situaci\u00f3n financiera consolidada, de los resultados consolidados, de los flujos de efectivo
consolidados y de los cambios en el patrimonio neto consolidado del Grupo Baviera.
Las cifras contenidas en los documentos que componen estas cuentas anuales consolidadas est\u00e1n expresadas
en euros salvo que se indique lo contrario.
Aplicaciones inform\u00e1ticas
Otros activos intangibles
Apl. Inform\u00e1ticas en curso
Aplicaciones inform\u00e1ticas
Otros activos intangibles
Aplicaciones inform\u00e1ticas
Otros activos intangibles
Apl. Inform\u00e1ticas en curso
Aplicaciones inform\u00e1ticas
Otros activos intangibles
Durante el ejercicio 2021 se comenz\u00f3 el desarrollo del plan de digitalizaci\u00f3n en el que se encuentra inmerso
el Grupo. En dicho ejercicio se activaron 515.702 euros por este concepto, de los cu\u00e1les se traspasaron
122.210 euros en el ejercicio 2022 a aplicaciones inform\u00e1ticas en uso. El resto del importe, esto es 393.492
euros se han dado de baja, ya que no se ha podido demostrar la viabilidad t\u00e9cnica para completar el activo
intangible de forma que \u00e9ste sea apto para su uso.
Asimismo, por el mismo motivo, durante el segundo semestre del ejercicio 2022 la Sociedad retrocedi\u00f3 costes
activados durante el primer semestre, relacionados con el proyecto por importe de 297.491 euros.
En el ejercicio 2023, una vez redefinido el plan de digitalizaci\u00f3n, se han activado 2.141.122 euros
correspondientes a desarrollos que se han traspasados a \u201cAplicaciones inform\u00e1ticas\u201d una vez que se han
iniciado su uso.
Las bajas corresponden a elementos totalmente amortizados en su mayor\u00eda.
Al 31 de diciembre de 2023 existen elementos totalmente amortizados por importe de 1.383.272 euros
(906.857 euros a 31 de diciembre de 2022).
No existen compromisos para la adquisici\u00f3n de otros activos intangibles.
La Direcci\u00f3n de la Sociedad dominante considera que no existen indicios de deterioro de los activos fijos al
cierre de los ejercicios 2023 y 2022, por lo que no se ha realizado correcci\u00f3n valorativa alguna durante dichos
ejercicios.
Valorado a coste
amortizado
A valor razonable
con cambios en
otro resultado
integral (Nota 30)
Cuentas comerciales a cobrar y otras
cuentas a cobrar
Efectivo y equivalentes al efectivo
El detalle de los movimientos producidos en 2023 y 2022 de los ep\u00edgrafes de activos financieros corrientes y
no corrientes del estado de situaci\u00f3n financiera son los siguientes:
Entradas de flujo de caja
En la categor\u00eda \u201cCuentas comerciales a cobrar y otras cuentas a cobrar\u201d figura un importe de 3.478.931
euros, 3.176.884 euros en el ejercicio anterior clasificados como corrientes, con el siguiente detalle:
Deudores comerciales y otras cuentas a
cobrar
El detalle de los \u201cDeudores comerciales a cobrar y otras cuentas a cobrar\u201d ha sido detallado en Nota 12. La
partida \u201cOtros activos corrientes\u201d se compone principalmente de periodificaciones.
El detalle de las \u201cCuentas comerciales a cobrar y otras cuentas a cobrar\u201d registradas en el no corriente se
compone de: 2.047.890 euros (2022: 1.945.824 euros) clasificados como activos financieros no corrientes
cuyo detalle al 31 de diciembre de 2023 y 2022 es el siguiente:
Pr\u00e9stamos y partidas a cobrar
Fianzas constituidas a largo plazo
Las fianzas se corresponden con los importes establecidos en los contratos de alquiler de los locales donde
las Sociedades del Grupo realizan su actividad. Estos activos no devengan intereses y se reconocen por el
importe efectivamente entregado. La diferencia respecto a su coste amortizado se estima no es significativa
para las cuentas anuales consolidadas en su conjunto.
atribuible a la Sociedad dominante
atribuible a las participaciones no dominante
Adicionalmente, el Grupo cuenta al 31 de diciembre de 2023 y 2022 con colaboradores personas f\u00edsicas y
jur\u00eddicas que prestan servicios que complementan las actividades sanitarias que realiza el Grupo, as\u00ed como
para atender variaciones puntuales de la demanda.
A 31 de diciembre de 2023, el Grupo tiene 22 empleados con discapacidad igual o superior al 33% (14 a 31
de diciembre de 2022). Adicionalmente el Grupo sigue desarrollando un proceso de contrataci\u00f3n de
discapacitados en diversas cl\u00ednicas de Espa\u00f1a.