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   "value": "1.<span class=\"ls0\"> <span class=\"_ _c\"> </span>ACTIVIDAD E INFORMACI\u00d3N GENERAL </span>Cl\u00ednica <span class=\"_ _3\"> </span>Baviera<span class=\"_ _5\"></span>, <span class=\"_ _3\"> </span>S.A. <span class=\"_ _d\"> </span>(en <span class=\"_ _3\"> </span>adelante <span class=\"_ _3\"> </span>la<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>Sociedad <span class=\"_ _d\"> </span>dominante) <span class=\"_ _3\"> </span>es <span class=\"_ _d\"> </span>una <span class=\"_ _3\"></span><span class=\"_ _3\"> </span>Sociedad <span class=\"_ _3\"> </span>an<span class=\"_ _5\"></span>\u00f3nima <span class=\"_ _3\"> </span>espa\u00f1ola <span class=\"_ _3\"> </span>q<span class=\"_ _5\"></span>ue <span class=\"_ _3\"> </span>fue constituida el <span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>febrero <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>992, <span class=\"_ _0\"></span>con el <span class=\"_ _0\"></span>nom<span class=\"_ _0\"></span>bre or<span class=\"_ _0\"></span>iginario <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Cl\u00ednica <span class=\"_ _0\"></span>Oftalmol\u00f3gica <span class=\"_ _0\"></span>Baviera, <span class=\"_ _0\"></span>S.L., <span class=\"_ _0\"></span>cambiando su denominaci\u00f3n social por el nombre actual en el a\u00f1o 2000. La <span class=\"_ _5\"></span>actividad de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Sociedad dominante <span class=\"_ _5\"></span>consiste en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>prestaci\u00f3n de <span class=\"_ _5\"></span>toda <span class=\"_ _5\"></span>clase de <span class=\"_ _5\"></span>servicios e<span class=\"_ _5\"></span>n el <span class=\"_ _5\"></span>campo <span class=\"_ _5\"></span>de la medicina oftalmol\u00f3gica, incluyendo consultas externas e inte<span class=\"_ _0\"></span>rnas, tratamiento<span class=\"_ _5\"></span>s quir\u00fargicos y rehabilitaci\u00f3n. Cl\u00ednica <span class=\"_ _a\"></span>Baviera, <span class=\"_ _5\"></span>S.A. <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>us <span class=\"_ _5\"></span>Sociedades <span class=\"_ _a\"></span>dependientes, <span class=\"_ _a\"></span>(en <span class=\"_ _5\"></span>adelante <span class=\"_ _b\"></span>Grupo <span class=\"_ _5\"></span>Baviera <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo) <span class=\"_ _5\"></span>configuran <span class=\"_ _a\"></span>un Grupo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>mpresas <span class=\"_ _5\"></span>cuya <span class=\"_ _5\"></span>actividad <span class=\"_ _a\"></span>principal <span class=\"_ _5\"></span>consiste <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>pres<span class=\"_ _5\"></span>taci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>toda <span class=\"_ _5\"></span>clase <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>servicios <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>medicina oftalmol\u00f3gica. El domicilio social de la So<span class=\"_ _0\"></span>ciedad dominante est\u00e1 <span class=\"_ _0\"></span>ubicado en Paseo de<span class=\"_ _0\"></span> la Castellana, 20 <span class=\"_ _0\"></span>de Madrid.<span class=\"_ _5\"></span> (Espa\u00f1a). Con <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>3 <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>abril <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>2<span class=\"_ _5\"></span>007 <span class=\"_ _5\"></span>se <span class=\"_ _a\"></span>produjo <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>admisi\u00f3n <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>cotizaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>acciones <span class=\"_ _a\"></span>representativas <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>capital social de Cl\u00ednica Baviera, S.A. en las Bolsas de Valores de Madrid, Barcelona, Val<span class=\"_ _0\"></span>encia y Bilbao<span class=\"_ _5\"></span> (Espa\u00f1a). Con fecha 4<span class=\"_ _5\"></span> de a<span class=\"_ _5\"></span>gosto de 20<span class=\"_ _5\"></span>17 Aier <span class=\"_ _5\"></span>Eye International (Europe) <span class=\"_ _5\"></span>S.L.U. adquiri\u00f3 <span class=\"_ _5\"></span>el 86,83% <span class=\"_ _5\"></span>del<span class=\"_ _5\"></span> capital social <span class=\"_ _5\"></span>de la <span class=\"_ _5\"></span>Soc<span class=\"_ _5\"></span>iedad <span class=\"_ _5\"></span>dominante <span class=\"_ _a\"></span>por <span class=\"_ _5\"></span>medio <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>una <span class=\"_ _5\"></span>OPA <span class=\"_ _a\"></span>(Nota <span class=\"_ _a\"></span>13<span class=\"ls8\">.a<span class=\"_ _5\"></span><span class=\"ls9\">).</span></span> <span class=\"_ _5\"></span>El <span class=\"_ _5\"></span>4 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>julio <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>2018 <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>pa<span class=\"_ _5\"></span>rticipaci\u00f3n <span class=\"_ _5\"></span>se <span class=\"_ _a\"></span>redujo <span class=\"_ _5\"></span>al 79,83%, <span class=\"_ _4\"> </span>Con <span class=\"_ _4\"> </span>fecha <span class=\"_ _e\"> </span>24 <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>mayo<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>20<span class=\"_ _5\"></span>24 <span class=\"_ _e\"> </span>esta <span class=\"_ _e\"> </span>pa<span class=\"_ _5\"></span>rticipaci\u00f3n <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>redujo <span class=\"_ _4\"> </span>al <span class=\"_ _e\"> </span>78,23% <span class=\"_ _4\"> </span>fruto <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>l<span class=\"_ _5\"></span>a <span class=\"_ _e\"> </span>operaci\u00f3n <span class=\"_ _4\"> </span>de compraventa de acciones propias ejecutada con la Sociedad dominante (Nota <span class=\"_ _5\"></span>13<span class=\"lsa\">.e</span>).  Asimismo, <span class=\"_ _0\"></span>e<span class=\"lsb\">l <span class=\"_ _1\"></span><span class=\"ls0\">3 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>abril <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>2025<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Aier <span class=\"_ _1\"></span>Eye <span class=\"_ _0\"></span>International <span class=\"_ _1\"></span>(Europe) <span class=\"_ _0\"></span>S.L.U. <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>Vito <span class=\"_ _1\"></span>Gesti\u00f3n <span class=\"_ _0\"></span>Patrimonial, <span class=\"_ _1\"></span>S.L. <span class=\"_ _0\"></span>colocaron </span></span>1.304.606 <span class=\"_ _a\"></span>acciones <span class=\"_ _a\"></span>ordinarias <span class=\"_ _a\"></span>existentes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _a\"></span>dominante, <span class=\"_ _a\"></span>representativas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>aproximadamente <span class=\"_ _a\"></span>el 8,00% <span class=\"_ _1\"></span>del<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>social, <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>trav\u00e9s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>una <span class=\"_ _0\"></span>colo<span class=\"_ _0\"></span>caci\u00f3n <span class=\"_ _1\"></span>acelerada <span class=\"_ _1\"></span>di<span class=\"_ _5\"></span>rigida <span class=\"_ _1\"></span>exclusivamente <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>inversores <span class=\"_ _1\"></span>cualifi<span class=\"_ _5\"></span>ca<span class=\"_ _5\"></span>dos<span class=\"ls8\">. </span>Con <span class=\"_ _0\"></span>esta <span class=\"_ _1\"></span>operaci\u00f3n <span class=\"_ _0\"></span>AIER <span class=\"_ _1\"></span>Eye <span class=\"_ _0\"></span>International <span class=\"_ _1\"></span>(Europe) <span class=\"_ _0\"></span>S.L.U. <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>Vito <span class=\"_ _1\"></span>Gesti\u00f3n <span class=\"_ _0\"></span>Patrimonial, <span class=\"_ _1\"></span>S.L. detentan <span class=\"_ _1\"></span>un <span class=\"_ _0\"></span>73,23%<span class=\"_ _0\"></span> y 6,83% respectivamente al cierre del ejercicio 2025. Con fecha <span class=\"_ _0\"></span>25 de<span class=\"_ _0\"></span> marzo <span class=\"_ _0\"></span>de 202<span class=\"_ _0\"></span>6, el C<span class=\"_ _0\"></span>onsejo de<span class=\"_ _0\"></span> Administraci\u00f3<span class=\"_ _0\"></span>n ha f<span class=\"_ _0\"></span>ormulado <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cuentas an<span class=\"_ _0\"></span>uales consolidadas de Cl\u00ednica Baviera y sus Sociedades dependientes al 31 de diciembre de 2025.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-1": {
   "value": "Cl\u00ednica  Baviera,  S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": " Sociedad  an\u00f3nima",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "La actividad de la Sociedad dominante consiste en la prestaci\u00f3n de toda clase de servicios en el campo de la medicina oftalmol\u00f3gica, incluyendo consultas externas e internas, tratamientos quir\u00fargicos y rehabilitaci\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "Paseo de la Castellana, 20 de Madrid. (Espa\u00f1a).",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-526": {
   "value": "Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "Aier Eye International (Europe) S.L.U",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "2.<span class=\"ls0\"> <span class=\"_ _f\"> </span>PER\u00cdMETRO DE CONSOLIDACI\u00d3N </span>La <span class=\"_ _d\"> </span>Sociedad <span class=\"_ _3\"> </span>dominante <span class=\"_ _3\"> </span>es <span class=\"_ _d\"> </span>matriz <span class=\"_ _3\"> </span>de  un <span class=\"_ _d\"> </span>Grupo <span class=\"_ _3\"> </span>de  So<span class=\"_ _0\"></span>ciedades <span class=\"_ _3\"> </span>que  e<span class=\"_ _0\"></span>st\u00e1 <span class=\"_ _3\"> </span>conformado  por<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>las <span class=\"_ _3\"> </span>siguientes Sociedades dependientes al 31 de diciembre de 2025:<div class=\"c w2c h6 gs3\"><div class=\"t m0 x24 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">% Participaci\u00f3<span class=\"_ _0\"></span>n </div></div><div class=\"c w2d h9 gs4\"><div class=\"t m0 x13 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">Directa </div></div><div class=\"c w2d h9 gs5\"><div class=\"t m0 x31 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">Indirecta </div></div><div class=\"c w2a h2c gs6\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Cl\u00ednica Baviera <span class=\"_ _0\"></span>Italia S.r.L. </div></div><div class=\"c w2b h2c gs7\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Mil\u00e1n (Italia): V\u00eda <span class=\"_ _0\"></span>Trenno n\u00ba<span class=\"_ _0\"></span> 12 </div></div><div class=\"c w2a h2c gs8\"><div class=\"t m0 x7 hd y48 ff3 fs3 fc0 sc0 ls0 ws0\">Prestaci\u00f3n de ser<span class=\"_ _0\"></span>vicios de <span class=\"_ _0\"></span>medicina<span class=\"_ _0\"></span> </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">oftalmol\u00f3gica </div></div><div class=\"c w2d h2c gs9\"><div class=\"t m0 x5d hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">100<span class=\"ls0\"> </span></div></div><div class=\"c w2d h2c gsa\"><div class=\"t m0 x24 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2a h2d gsb\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Care Vision German<span class=\"_ _0\"></span>y GmbH<span class=\"_ _0\"></span> </div></div><div class=\"c w2b h2d gsc\"><div class=\"t m0 x7 hd y15a ff3 fs3 fc0 sc0 ls0 ws0\">Gesch\u00e4ftsanschr<span class=\"_ _0\"></span>ift: Friedri<span class=\"_ _0\"></span>ch-Ebert-<span class=\"_ _2b\"> </span></div><div class=\"t m0 x7 hd y15b ff3 fs3 fc0 sc0 ls0 ws0\">Anlage 56, 6032<span class=\"_ _0\"></span>5 Frankfurt a<span class=\"_ _0\"></span>m </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Main </div></div><div class=\"c w2a h2d gsd\"><div class=\"t m0 x7 hd y15b ff3 fs3 fc0 sc0 ls0 ws0\">Prestaci\u00f3n de ser<span class=\"_ _0\"></span>vicios de <span class=\"_ _0\"></span>medicina<span class=\"_ _0\"></span> </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">oftalmol\u00f3gica </div></div><div class=\"c w2d h2d gse\"><div class=\"t m0 x5d hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">100<span class=\"ls0\"> </span></div></div><div class=\"c w2d h2d gsf\"><div class=\"t m0 x24 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2a h2c gs10\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Cl\u00ednica Baviera Zap<span class=\"_ _0\"></span>ateros, S<span class=\"_ _0\"></span>.L. </div></div><div class=\"c w2b h2c gs11\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Madrid: P\u00ba de la<span class=\"_ _0\"></span> Castellana,<span class=\"_ _0\"></span> 20 </div></div><div class=\"c w2a h2c gs12\"><div class=\"t m0 x7 hd y48 ff3 fs3 fc0 sc0 ls0 ws0\">Prestaci\u00f3n de ser<span class=\"_ _0\"></span>vicios de <span class=\"_ _0\"></span>medicina<span class=\"_ _0\"></span> </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">oftalmol\u00f3gica </div></div><div class=\"c w2d h2c gs13\"><div class=\"t m0 x37 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">90<span class=\"ls0\"> </span></div></div><div class=\"c w2d h2c gs14\"><div class=\"t m0 x24 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2a h2c gs15\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Cl\u00ednica Baviera <span class=\"_ _0\"></span>Mallorca, S.L<span class=\"_ _0\"></span>. </div></div><div class=\"c w2b h2c gs16\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Madrid: P\u00ba de la<span class=\"_ _0\"></span> Castellana,<span class=\"_ _0\"></span> 20 </div></div><div class=\"c w2a h2c gs17\"><div class=\"t m0 x7 hd y48 ff3 fs3 fc0 sc0 ls0 ws0\">Prestaci\u00f3n de ser<span class=\"_ _0\"></span>vicios de <span class=\"_ _0\"></span>medicina<span class=\"_ _0\"></span> </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">oftalmol\u00f3gica </div></div><div class=\"c w2d h2c gs18\"><div class=\"t m0 x37 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">74<span class=\"ls0\"> </span></div></div><div class=\"c w2d h2c gs19\"><div class=\"t m0 x24 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2a h2c gs1a\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Cl\u00ednica Baviera <span class=\"_ _0\"></span>Alicante, S.L. </div></div><div class=\"c w2b h2c gs1b\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Madrid: P\u00ba de la Ca<span class=\"_ _0\"></span>stellana, 20 </div></div><div class=\"c w2a h2c gs1c\"><div class=\"t m0 x7 hd yb2 ff3 fs3 fc0 sc0 ls0 ws0\">Prestaci\u00f3n de ser<span class=\"_ _0\"></span>vicios de <span class=\"_ _0\"></span>medicina<span class=\"_ _0\"></span> </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">oftalmol\u00f3gica </div></div><div class=\"c w2d h2c gs1d\"><div class=\"t m0 x37 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">90<span class=\"ls0\"> </span></div></div><div class=\"c w2d h2c gs1e\"><div class=\"t m0 x24 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2a h2c gs1f\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Cl\u00ednica Baviera <span class=\"_ _0\"></span>San Sebast<span class=\"_ _0\"></span>i\u00e1n, S.L. </div></div><div class=\"c w2b h2c gs20\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Madrid: P\u00ba de la<span class=\"_ _0\"></span> Castellana,<span class=\"_ _0\"></span> 20 </div></div><div class=\"c w2a h2c gs21\"><div class=\"t m0 x7 hd yb2 ff3 fs3 fc0 sc0 ls0 ws0\">Prestaci\u00f3n de ser<span class=\"_ _0\"></span>vicios de <span class=\"_ _0\"></span>medicina<span class=\"_ _0\"></span> </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">oftalmol\u00f3gica </div></div><div class=\"c w2d h2c gs22\"><div class=\"t m0 x37 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">80<span class=\"ls0\"> </span></div></div><div class=\"c w2d h2c gs23\"><div class=\"t m0 x24 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2a h2c gs24\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Cl\u00ednica Baviera C\u00f3<span class=\"_ _0\"></span>rdoba, S.L<span class=\"_ _0\"></span>. </div></div><div class=\"c w2b h2c gs25\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Madrid: P\u00ba de la<span class=\"_ _0\"></span> Castellana,<span class=\"_ _0\"></span> 20 </div></div><div class=\"c w2a h2c gs26\"><div class=\"t m0 x7 hd yb2 ff3 fs3 fc0 sc0 ls0 ws0\">Prestaci\u00f3n de ser<span class=\"_ _0\"></span>vicios de <span class=\"_ _0\"></span>medicina<span class=\"_ _0\"></span> </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">oftalmol\u00f3gica </div></div><div class=\"c w2d h2c gs27\"><div class=\"t m0 x37 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">77<span class=\"ls0\"> </span></div></div><div class=\"c w2d h2c gs28\"><div class=\"t m0 x24 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2a h2e gs29\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Cl\u00ednica Baviera UK<span class=\"_ _0\"></span>, S.L. </div></div><div class=\"c w2b h2e gs2a\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Madrid: P\u00ba de la<span class=\"_ _0\"></span> Castellana,<span class=\"_ _0\"></span> 20 </div></div><div class=\"c w2a h2e gs2b\"><div class=\"t m0 x7 hd y162 ff3 fs3 fc0 sc0 ls0 ws0\">La gesti\u00f3n y admin<span class=\"_ _0\"></span>istraci\u00f3n<span class=\"_ _0\"></span> de </div><div class=\"t m0 x7 hd y163 ff3 fs3 fc0 sc0 ls0 ws0\">valores repre<span class=\"_ _0\"></span>sentativos de<span class=\"_ _0\"></span> los </div><div class=\"t m0 x7 hd y164 ff3 fs3 fc0 sc0 ls0 ws0\">fondos propio<span class=\"_ _0\"></span>s de entidades<span class=\"_ _0\"></span> </div><div class=\"t m0 x7 hd y165 ff3 fs3 fc0 sc0 ls0 ws0\">residentes y no re<span class=\"_ _0\"></span>sidentes en<span class=\"_ _0\"></span> </div><div class=\"t m0 x7 hd y166 ff3 fs3 fc0 sc0 ls0 ws0\">territorio espa\u00f1<span class=\"_ _0\"></span>ol, mediante<span class=\"_ _0\"></span> la </div><div class=\"t m0 x7 hd y167 ff3 fs3 fc0 sc0 ls0 ws0\">correspondiente org<span class=\"_ _0\"></span>anizaci\u00f3n<span class=\"_ _0\"></span> de </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">medios materiale<span class=\"_ _0\"></span>s y personales </div></div><div class=\"c w2d h2e gs2c\"><div class=\"t m0 x37 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">84<span class=\"ls0\"> </span></div></div><div class=\"c w2d h2e gs2d\"><div class=\"t m0 x24 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2a h2c gs2e\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Eye Hospital Grou<span class=\"_ _0\"></span>p Limited </div></div><div class=\"c w2b h2c gs2f\"><div class=\"t m0 x7 hd y48 ff3 fs3 fc0 sc0 ls0 ws0\">96 Bristol Road<span class=\"_ _0\"></span>, Edgbaston<span class=\"_ _0\"></span>, </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Birmingham, B5 7X<span class=\"_ _0\"></span>J </div></div><div class=\"c w2a h2c gs30\"><div class=\"t m0 x7 hd y48 ff3 fs3 fc0 sc0 ls0 ws0\">Prestaci\u00f3n de ser<span class=\"_ _0\"></span>vicios de <span class=\"_ _0\"></span>medicina<span class=\"_ _0\"></span> </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">oftalmol\u00f3gica </div></div><div class=\"c w2d h2c gs31\"><div class=\"t m0 x24 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2d h2c gs32\"><div class=\"t m0 x37 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">84<span class=\"ls0\"> </span></div></div><div class=\"c w2a h2c gs33\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Eye Hospitals Lim<span class=\"_ _0\"></span>ited </div></div><div class=\"c w2b h2c gs34\"><div class=\"t m0 x7 hd y48 ff3 fs3 fc0 sc0 ls0 ws0\">96 Bristol Road<span class=\"_ _0\"></span>, Edgbaston<span class=\"_ _0\"></span>, </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Birmingham, B5 7X<span class=\"_ _0\"></span>J </div></div><div class=\"c w2a h2c gs35\"><div class=\"t m0 x7 hd y48 ff3 fs3 fc0 sc0 ls0 ws0\">Prestaci\u00f3n de ser<span class=\"_ _0\"></span>vicios de <span class=\"_ _0\"></span>medicina<span class=\"_ _0\"></span> </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">oftalmol\u00f3gica </div></div><div class=\"c w2d h2c gs36\"><div class=\"t m0 x24 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2d h2c gs37\"><div class=\"t m0 x37 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">84<span class=\"ls0\"> </span></div></div><div class=\"c w2a h2c gs38\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Optimax Clinic<span class=\"_ _0\"></span>s Limited </div></div><div class=\"c w2b h2c gs39\"><div class=\"t m0 x7 hd yb2 ff3 fs3 fc0 sc0 ls0 ws0\">96 Bristol Road<span class=\"_ _0\"></span>, Edgbaston<span class=\"_ _0\"></span>, </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Birmingham, B5 7X<span class=\"_ _0\"></span>J </div></div><div class=\"c w2a h2c gs3a\"><div class=\"t m0 x7 hd yb2 ff3 fs3 fc0 sc0 ls0 ws0\">Prestaci\u00f3n de ser<span class=\"_ _0\"></span>vicios de <span class=\"_ _0\"></span>medicina<span class=\"_ _0\"></span> </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">oftalmol\u00f3gica </div></div><div class=\"c w2d h2c gs3b\"><div class=\"t m0 x24 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2d h2c gs3c\"><div class=\"t m0 x37 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">84<span class=\"ls0\"> </span></div></div><div class=\"c w2a h2c gs3d\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Ultralase Eye Clini<span class=\"_ _0\"></span>cs Limited </div></div><div class=\"c w2b h2c gs3e\"><div class=\"t m0 x7 hd yb2 ff3 fs3 fc0 sc0 ls0 ws0\">96 Bristol Road<span class=\"_ _0\"></span>, Edgbaston<span class=\"_ _0\"></span>, </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Birmingham, B5 7X<span class=\"_ _0\"></span>J </div></div><div class=\"c w2a h2c gs3f\"><div class=\"t m0 x7 hd yb2 ff3 fs3 fc0 sc0 ls0 ws0\">Prestaci\u00f3n de ser<span class=\"_ _0\"></span>vicios de <span class=\"_ _0\"></span>medicina<span class=\"_ _0\"></span> </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">oftalmol\u00f3gica </div></div><div class=\"c w2d h2c gs40\"><div class=\"t m0 x24 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2d h2c gs41\"><div class=\"t m0 x37 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">84<span class=\"ls0\"> </span></div></div><div class=\"c w2a h2c gs42\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Flowerbell Limited<span class=\"_ _0\"></span> </div></div><div class=\"c w2b h2c gs43\"><div class=\"t m0 x7 hd yb2 ff3 fs3 fc0 sc0 ls0 ws0\">96 Bristol Road<span class=\"_ _0\"></span>, Edgbaston<span class=\"_ _0\"></span>, </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Birmingham, B5 7X<span class=\"_ _0\"></span>J </div></div><div class=\"c w2a h2c gs44\"><div class=\"t m0 x7 hd yb2 ff3 fs3 fc0 sc0 ls0 ws0\">Prestaci\u00f3n de ser<span class=\"_ _0\"></span>vicios de <span class=\"_ _0\"></span>medicina<span class=\"_ _0\"></span> </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">oftalmol\u00f3gica </div></div><div class=\"c w2d h2c gs45\"><div class=\"t m0 x24 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2d h2c gs46\"><div class=\"t m0 x37 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">84<span class=\"ls0\"> </span></div></div><div class=\"c w2a h2f gs47\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Care Vision Trier G<span class=\"_ _0\"></span>mbH </div></div><div class=\"c w2b h2f gs48\"><div class=\"t m0 x7 hd yb2 ff3 fs3 fc0 sc0 ls0 ws0\">Gesch\u00e4ftsanschr<span class=\"_ _0\"></span>ift: Max-Planc<span class=\"_ _0\"></span>k-<span class=\"_ _2b\"> </span></div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Stra\u00dfe 14-16, 5429<span class=\"_ _0\"></span>6 Trier </div></div><div class=\"c w2a h2f gs49\"><div class=\"t m0 x7 hd yb2 ff3 fs3 fc0 sc0 ls0 ws0\">Prestaci\u00f3n de ser<span class=\"_ _0\"></span>vicios de <span class=\"_ _0\"></span>medicina<span class=\"_ _0\"></span> </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">oftalmol\u00f3gica </div></div><div class=\"c w2d h2f gs4a\"><div class=\"t m0 x24 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2d h2f gs4b\"><div class=\"t m0 x18 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">62,8 </div></div><div class=\"c w2 h0_1 gs4c\"><div class=\"t m0 x2 h8 y16e ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y16f ff3 fs2 fc0 sc0 ls0 ws0\">As\u00ed como <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>siguiente <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la qu<span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>matriz <span class=\"_ _0\"></span>ejerce <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>influencia <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la ge<span class=\"_ _0\"></span>sti\u00f3n sin <span class=\"_ _0\"></span>llegar </div><div class=\"t m0 x2 h8 y170 ff3 fs2 fc0 sc0 ls2 ws0\">a <span class=\"ls0\">tener el control de la misma: </span></div><div class=\"t m0 x2 h8 y171 ff3 fs2 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w2e h30 gs4d\"><div class=\"t m0 x33 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">Denominaci\u00f3n<span class=\"_ _0\"></span> </div></div><div class=\"c w2f h30 gs4e\"><div class=\"t m0 x53 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">Domicilio </div></div><div class=\"c w30 h30 gs4f\"><div class=\"t m0 x5f h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">Actividad </div></div><div class=\"c w31 h1a gs50\"><div class=\"t m0 x22 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">% Participaci\u00f3<span class=\"_ _0\"></span>n </div></div><div class=\"c w32 h1a gs51\"><div class=\"t m0 x1a h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">Directa </div></div><div class=\"c w33 h1a gs52\"><div class=\"t m0 x16 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">Indirecta </div></div><div class=\"c w2e h31 gs53\"><div class=\"t m0 x7 hd y48 ff3 fs3 fc0 sc0 ls0 ws0\">Aier Global Vision<span class=\"_ _0\"></span> Care </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Management Co<span class=\"_ _0\"></span>., Limited </div></div><div class=\"c w34 h31 gs54\"><div class=\"t m0 x7 hd y111 ff3 fs3 fc0 sc0 ls0 ws0\">Hong Kong (China<span class=\"_ _0\"></span>): 7/F, Kaisen<span class=\"_ _0\"></span>g </div><div class=\"t m0 x7 hd y48 ff3 fs3 fc0 sc0 ls0 ws0\">Commercial Cen<span class=\"_ _0\"></span>tre, 4-6 Hankow </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Road, Tsimshatu<span class=\"_ _0\"></span>si, Kowloon </div></div><div class=\"c w35 h31 gs55\"><div class=\"t m0 x7 hd y48 ff3 fs3 fc0 sc0 ls0 ws0\">Asesoramiento<span class=\"_ _0\"></span> y formaci\u00f3n<span class=\"_ _0\"></span> en </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">medicina oftalmol\u00f3gi<span class=\"_ _0\"></span>ca </div></div><div class=\"c w32 h31 gs56\"><div class=\"t m0 x22 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">40<span class=\"ls0\"> </span></div></div><div class=\"c w36 h31 gs57\"><div class=\"t m0 x22 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2 h0_1 gs4c\"><div class=\"t m0 x2 h8 y175 ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y176 ff3 fs2 fc0 sc0 ls0 ws0\">En <span class=\"_ _a\"></span>2025 <span class=\"_ _5\"></span>no <span class=\"_ _a\"></span>se <span class=\"_ _5\"></span>han <span class=\"_ _a\"></span>producido <span class=\"_ _5\"></span>variaciones <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>pe<span class=\"_ _5\"></span>r\u00edmetro <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>onsolidaci\u00f3n, <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>bien <span class=\"_ _a\"></span>se <span class=\"_ _5\"></span>ha <span class=\"_ _a\"></span>producido <span class=\"_ _5\"></span>la <span class=\"_ _a\"></span>fusi\u00f3n </div><div class=\"t m0 x2 h8 y177 ff3 fs2 fc0 sc0 ls0 ws0\">de <span class=\"_ _5\"></span>las so<span class=\"_ _5\"></span>ciedades Cl\u00ednica <span class=\"_ _5\"></span>Torre <span class=\"_ _5\"></span>Eva, <span class=\"_ _5\"></span>S.r.L. <span class=\"_ _5\"></span>por parte <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Cl\u00ednica <span class=\"_ _5\"></span>Baviera <span class=\"_ _5\"></span>Italia, <span class=\"_ _5\"></span>S.r.L. <span class=\"_ _a\"></span>que <span class=\"_ _5\"></span>detenta el<span class=\"_ _5\"></span> 100% <span class=\"_ _5\"></span>tras </div><div class=\"t m0 x2 h8 y178 ff3 fs2 fc0 sc0 ls0 ws0\">adquirir el 20% restante con fecha 16 de junio 2025 y con efectos contables desde el 1 de enero de 2025. </div><div class=\"t m0 x2 h8 y179 ff3 fs2 fc0 sc0 ls0 ws0\">Asimismo, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>participaci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Cl\u00ed<span class=\"_ _5\"></span>nica <span class=\"_ _1\"></span>Baviera <span class=\"_ _0\"></span>UK, <span class=\"_ _1\"></span>S.L.U.<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>reduj<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>al <span class=\"_ _0\"></span>84%, <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>motivo </div><div class=\"t m0 x2 h8 y17a ff3 fs2 fc0 sc0 ls0 ws0\">de l<span class=\"_ _0\"></span>a a<span class=\"_ _0\"></span>mpliaci\u00f3n d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>realizada <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>28<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2025 con <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>entr<span class=\"_ _0\"></span>ada <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>di<span class=\"_ _5\"></span>rectivos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>grupo </div><div class=\"t m0 x2 h8 y17b ff3 fs2 fc0 sc0 ls0 ws0\">(Nota 16) </div><div class=\"t m0 x2 h8 y17c ff3 fs2 fc0 sc0 ls0 ws0\"> <span class=\"_ _10\"> </span> </div></div>En 2024 se han producido los siguientes cambios en el per\u00ed<span class=\"_ _0\"></span>metro de consolidaci\u00f3n:<span class=\"_ _5\"></span> \u2022<span class=\"ff3\"> <span class=\"_ _11\"> </span>El <span class=\"_ _5\"></span>26 de <span class=\"_ _5\"></span>junio de<span class=\"_ _5\"></span>l ejercicio <span class=\"_ _5\"></span>2024 se <span class=\"_ _5\"></span>realiz\u00f3 la <span class=\"_ _5\"></span>adquisici\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>100% del <span class=\"_ _5\"></span>grupo <span class=\"_ _5\"></span>Eye Hospital <span class=\"_ _5\"></span>(Optimax) </span>cuya fecha efectiva de consolidaci\u00f3n es el 1 de julio de 2024. \u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>El <span class=\"_ _5\"></span>3 <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>agosto <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2024 <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>re<span class=\"_ _5\"></span>aliz\u00f3 <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>adquisici\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _a\"></span>62,8% <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>Care <span class=\"_ _a\"></span>Vision Tri<span class=\"_ _5\"></span>er <span class=\"_ _5\"></span>GmbH <span class=\"_ _5\"></span>(anteriormente </span>Augenklinik <span class=\"_ _b\"></span>Trier <span class=\"_ _b\"></span>Petrisberg <span class=\"_ _b\"></span>G<span class=\"_ _0\"></span>mbH<span class=\"_ _5\"></span>) <span class=\"_ _b\"></span>cuya <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>efectiva <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>onsolidaci\u00f3n <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>1 <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>noviembre <span class=\"_ _a\"></span>de 2024.  En los<span class=\"_ _5\"></span> ejercicios <span class=\"_ _5\"></span><span class=\"ls2\">20</span>25 y <span class=\"_ _5\"></span>2024 todas <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>Sociedades dependientes <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>asociadas cierran <span class=\"_ _5\"></span>su ejercicio <span class=\"_ _5\"></span>social el <span class=\"_ _5\"></span>31 de diciembre. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "Madrid: P\u00ba de la Castellana, 20",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "Madrid: P\u00ba de la Castellana, 20",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "As\u00ed como <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>siguiente <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la qu<span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>matriz <span class=\"_ _0\"></span>ejerce <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>influencia <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la ge<span class=\"_ _0\"></span>sti\u00f3n sin <span class=\"_ _0\"></span>llegar a <span class=\"ls0\">tener el control de la misma: </span>Denominaci\u00f3n<span class=\"_ _0\"></span> Domicilio Actividad % Participaci\u00f3<span class=\"_ _0\"></span>n Directa Indirecta Aier Global Vision<span class=\"_ _0\"></span> Care Management Co<span class=\"_ _0\"></span>., Limited Hong Kong (China<span class=\"_ _0\"></span>): 7/F, Kaisen<span class=\"_ _0\"></span>g Commercial Cen<span class=\"_ _0\"></span>tre, 4-6 Hankow Road, Tsimshatu<span class=\"_ _0\"></span>si, Kowloon Asesoramiento<span class=\"_ _0\"></span> y formaci\u00f3n<span class=\"_ _0\"></span> en medicina oftalmol\u00f3gi<span class=\"_ _0\"></span>ca 40<span class=\"ls0\"> </span>- ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "3.<span class=\"ls0\"> <span class=\"_ _f\"> </span>BASES DE PRESENTACI\u00d3N DE LAS CUENTAS ANUALES CONSOLIDADAS </span>a)<span class=\"ls0\"> <span class=\"_ _f\"> </span>Bas<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> </span>La<span class=\"_ _0\"></span>s <span class=\"_ _3\"> </span>cuen<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>anua<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _3\"> </span>con<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>del <span class=\"_ _d\"> </span>G<span class=\"_ _0\"></span>ru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>Ba<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>  d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _3\"> </span>eje<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o <span class=\"_ _3\"> </span>2025<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>han<span class=\"_ _0\"></span>  s<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>for<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ul<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>lo<span class=\"_ _0\"></span>s Ad<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span> la S<span class=\"_ _0\"></span>oc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> dom<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> fec<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span> 25<span class=\"_ _0\"></span> de <span class=\"lsd\">ma<span class=\"_ _0\"></span><span class=\"lse\">rz<span class=\"ls0\">o de<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>26<span class=\"_ _0\"></span>, s<span class=\"_ _0\"></span>e ha<span class=\"_ _0\"></span>n p<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o de a<span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o co<span class=\"_ _0\"></span>n l<span class=\"_ _0\"></span>o </span></span></span>es<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>bl<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>en<span class=\"_ _0\"></span> las <span class=\"_ _5\"></span>N<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>s Int<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>Inf<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> Fin<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>a ado<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s por la Uni<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> Eur<span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>(N<span class=\"_ _0\"></span>II<span class=\"_ _0\"></span>F-<span class=\"_ _0\"></span>UE<span class=\"_ _0\"></span>)<span class=\"_ _0\"></span> de <span class=\"_ _5\"></span>con<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>Re<span class=\"_ _0\"></span>gl<span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>(CE)<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>n\u00ba <span class=\"_ _5\"></span>160<span class=\"_ _0\"></span>6/<span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>Parl<span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>Con<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>jo<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>Eu<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>m\u00e1<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span>sp<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>del <span class=\"_ _5\"></span>mar<span class=\"_ _0\"></span>co <span class=\"_ _a\"></span>nor<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>info<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>fina<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>apli<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>. <span class=\"_ _a\"></span>Los<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>A<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>C<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u00edn<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>Ba<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>a,<span class=\"_ _0\"></span> S.A<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>est<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Jun<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>Ge<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Ac<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>So<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d <span class=\"_ _b\"></span>do<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ap<span class=\"_ _0\"></span>ru<span class=\"_ _0\"></span>eb<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>est<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Cue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>An<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> Con<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _e\"> </span>sin<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>mod<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>alg<span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>.<span class=\"ff1 fs0\"> <span class=\"_ _3\"> </span></span>Las<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>cor<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>al <span class=\"_ _e\"> </span>ejer<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>2024<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>fue<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>on <span class=\"_ _e\"> </span>apr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>la <span class=\"_ _b\"> </span>Junt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> Gen<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>cc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>o d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>25<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> El<span class=\"_ _0\"></span> Gru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> Ba<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> ha apl<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> las<span class=\"_ _0\"></span> nor<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> o int<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rp<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> que<span class=\"_ _0\"></span> ha<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o sid<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> em<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s y ad<span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> por<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> UE<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>est<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>an <span class=\"_ _e\"> </span>en <span class=\"_ _4\"> </span>vi<span class=\"_ _0\"></span>gor<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>1 <span class=\"_ _4\"> </span>de <span class=\"_ _e\"> </span>ener<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>202<span class=\"_ _0\"></span>5.<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>Las<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>pol<span class=\"_ _0\"></span>\u00edt<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>que <span class=\"_ _e\"> </span>se <span class=\"_ _4\"> </span>exp<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>an <span class=\"_ _e\"> </span>a <span class=\"_ _4\"> </span>cont<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>ha<span class=\"_ _0\"></span>n <span class=\"_ _4\"> </span>ap<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o un<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>lo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>eje<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>qu<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>pr<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>es<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>anu<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>con<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>sa<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>in<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iq<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> lo<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span> La <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cu<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>an<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ar<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>N<span class=\"_ _0\"></span>II<span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>-U<span class=\"_ _0\"></span>E <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>xi<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s co<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>cr\u00edt<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>s.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Ta<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>\u00e9n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>xi<span class=\"_ _0\"></span>ge <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>ir<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>cc<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>je<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>j<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>l\u00ed<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>Gr<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>. En la Not<span class=\"_ _0\"></span>a 3.d<span class=\"_ _0\"></span>) se rev<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> las \u00e1r<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>s que<span class=\"_ _0\"></span> impl<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n un ma<span class=\"_ _0\"></span>yor<span class=\"_ _0\"></span> gra<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>ju<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> o <span class=\"_ _5\"></span>comp<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>j<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>d o <span class=\"_ _5\"></span>la<span class=\"_ _0\"></span>s \u00e1re<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s do<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>\u00f3t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>gn<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "b)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Cam<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>\u00edt<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>gl<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> </span>Nue<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> N<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>IF<span class=\"_ _0\"></span>-U<span class=\"_ _0\"></span>E,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>CI<span class=\"_ _0\"></span>NI<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>F <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>  b.1<span class=\"_ _0\"></span> N<span class=\"_ _1\"></span>ueva<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>s,<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>o p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>ez<span class=\"_ _0\"></span> Aprobadas para<span class=\"_ _0\"></span> su uso en <span class=\"_ _0\"></span>la Uni\u00f3n Europea <span class=\"_ _0\"></span> Aplicaci\u00f3n obligatoria ejercicios iniciados a partir de: Modificaci\u00f3n a la NI<span class=\"ls7\">IF</span> <span class=\"ls3\">21</span> Efectos de las<span class=\"_ _0\"></span> variaciones de<span class=\"_ _0\"></span> los tipos de cambio: ausencia de convertibilidad 1 de enero de 2025<span class=\"ls0\"> </span>El <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rp<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>sd<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l 1<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>025<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rpr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span>\u00f1a<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>s co<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s b.2<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>nor<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>modi<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>apl<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>eje<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>post<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>al <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>je<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> nat<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>z\u00f3<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>5.<span class=\"_ _0\"></span> A <span class=\"_ _1\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>fo<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span>ul<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>es<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Cue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>An<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>si<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>nor<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>pre<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>hab<span class=\"_ _0\"></span>\u00eda<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> si<span class=\"_ _0\"></span>do <span class=\"_ _5\"></span>pub<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>IAS<span class=\"_ _0\"></span>B,<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>per<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>hab<span class=\"_ _0\"></span>\u00eda<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>ent<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>a\u00fan <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>vigo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>, <span class=\"_ _5\"></span>sien<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>fec<span class=\"_ _0\"></span>ha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>efe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>pos<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>la<span class=\"_ _0\"></span> fe<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>An<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Con<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s:<span class=\"_ _0\"></span> Aprobadas para<span class=\"_ _0\"></span> su uso en <span class=\"_ _0\"></span>la Uni\u00f3n Europea <span class=\"_ _0\"></span> Aplicaci\u00f3n obligatoria ejercicios iniciados a partir de: Modificaci\u00f3n a la NIIF 7 y 9<span class=\"_ _0\"></span> Contratos referentes a la electricidad dependiente de<span class=\"_ _0\"></span> la naturaleza 1 de enero de 2026<span class=\"ls0\"> </span>Modificaci\u00f3n a la NIIF 7 y 9<span class=\"_ _0\"></span> Clasificaci\u00f3n y valoraci\u00f3n de instrumentos financieros 1 de enero de 2026<span class=\"ls0\"> </span>NIIF 18 Presentaci\u00f3n y publicaci\u00f3n de los estados financieros 1 de enero de 2027<span class=\"ls0\"> </span>b.3<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>Nor<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>s,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>mod<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>nor<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>exi<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>pued<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>adop<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>ant<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> o q<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Un<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>a.<span class=\"_ _0\"></span> A la <span class=\"_ _5\"></span>fe<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>for<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ul<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>de est<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>Cue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s Anu<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>Co<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>IAS<span class=\"_ _0\"></span>B<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>IFR<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>Int<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>Com<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>e ha<span class=\"_ _0\"></span>b\u00ed<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>  p<span class=\"_ _0\"></span>ub<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>  l<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _d\"> </span>no<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s,<span class=\"_ _0\"></span>  m<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _3\"> </span>e  in<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>se  d<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ll<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>co<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nu<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n,<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _d\"> </span>es<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>\u00e1n<span class=\"_ _0\"></span> pe<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pc<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>U<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> E<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>. No aprobadas para<span class=\"_ _0\"></span> su uso en<span class=\"_ _0\"></span> la Uni\u00f3n Europea <span class=\"_ _0\"></span> Aplicaci\u00f3n obligatoria ejercicios iniciados a partir de: NIIF 19 Subsidarias sin obligaci\u00f3n p\u00fablica de rendir cuenta<span class=\"_ _0\"></span>s: Informaci\u00f3n a<span class=\"_ _0\"></span> revelar 1 de enero de 2027<span class=\"ls0\"> </span>El<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>Gr<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>ha <span class=\"_ _5\"></span>apl<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>las norm<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>ant<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ore<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>anti<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>en<span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>pro<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>an<span class=\"_ _0\"></span>\u00e1l<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>es<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> nu<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> nor<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>, m<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s e i<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s qu<span class=\"_ _0\"></span>e t<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>v\u00ed<span class=\"_ _0\"></span>a no<span class=\"_ _0\"></span> ha e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o en<span class=\"_ _0\"></span> vi<span class=\"_ _0\"></span>go<span class=\"_ _0\"></span>r,<span class=\"_ _0\"></span> po<span class=\"_ _0\"></span>r lo<span class=\"_ _0\"></span> qu<span class=\"_ _0\"></span>e a\u00fa<span class=\"_ _0\"></span>n n<span class=\"_ _0\"></span>o di<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nf<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>uf<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>e p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>mp<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>sp<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>s",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "b)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Cam<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>\u00edt<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>gl<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> </span>Nue<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> N<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>IF<span class=\"_ _0\"></span>-U<span class=\"_ _0\"></span>E,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>CI<span class=\"_ _0\"></span>NI<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>F <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>  b.1<span class=\"_ _0\"></span> N<span class=\"_ _1\"></span>ueva<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>s,<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>o p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>ez<span class=\"_ _0\"></span> Aprobadas para<span class=\"_ _0\"></span> su uso en <span class=\"_ _0\"></span>la Uni\u00f3n Europea <span class=\"_ _0\"></span> Aplicaci\u00f3n obligatoria ejercicios iniciados a partir de: Modificaci\u00f3n a la NI<span class=\"ls7\">IF</span> <span class=\"ls3\">21</span> Efectos de las<span class=\"_ _0\"></span> variaciones de<span class=\"_ _0\"></span> los tipos de cambio: ausencia de convertibilidad 1 de enero de 2025<span class=\"ls0\"> </span>El <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rp<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>sd<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l 1<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>025<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rpr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span>\u00f1a<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>s co<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s b.2<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>nor<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>modi<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>apl<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>eje<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>post<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>al <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>je<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> nat<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>z\u00f3<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>5.<span class=\"_ _0\"></span> A <span class=\"_ _1\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>fo<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span>ul<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>es<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Cue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>An<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>si<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>nor<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>pre<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>hab<span class=\"_ _0\"></span>\u00eda<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> si<span class=\"_ _0\"></span>do <span class=\"_ _5\"></span>pub<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>IAS<span class=\"_ _0\"></span>B,<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>per<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>hab<span class=\"_ _0\"></span>\u00eda<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>ent<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>a\u00fan <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>vigo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>, <span class=\"_ _5\"></span>sien<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>fec<span class=\"_ _0\"></span>ha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>efe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>pos<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>la<span class=\"_ _0\"></span> fe<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>An<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Con<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s:<span class=\"_ _0\"></span> Aprobadas para<span class=\"_ _0\"></span> su uso en <span class=\"_ _0\"></span>la Uni\u00f3n Europea <span class=\"_ _0\"></span> Aplicaci\u00f3n obligatoria ejercicios iniciados a partir de: Modificaci\u00f3n a la NIIF 7 y 9<span class=\"_ _0\"></span> Contratos referentes a la electricidad dependiente de<span class=\"_ _0\"></span> la naturaleza 1 de enero de 2026<span class=\"ls0\"> </span>Modificaci\u00f3n a la NIIF 7 y 9<span class=\"_ _0\"></span> Clasificaci\u00f3n y valoraci\u00f3n de instrumentos financieros 1 de enero de 2026<span class=\"ls0\"> </span>NIIF 18 Presentaci\u00f3n y publicaci\u00f3n de los estados financieros 1 de enero de 2027<span class=\"ls0\"> </span>b.3<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>Nor<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>s,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>mod<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>nor<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>exi<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>pued<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>adop<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>ant<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> o q<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Un<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>a.<span class=\"_ _0\"></span> A la <span class=\"_ _5\"></span>fe<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>for<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ul<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>de est<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>Cue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s Anu<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>Co<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>IAS<span class=\"_ _0\"></span>B<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>IFR<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>Int<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>Com<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>e ha<span class=\"_ _0\"></span>b\u00ed<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>  p<span class=\"_ _0\"></span>ub<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>  l<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _d\"> </span>no<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s,<span class=\"_ _0\"></span>  m<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _3\"> </span>e  in<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>se  d<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ll<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>co<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nu<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n,<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _d\"> </span>es<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>\u00e1n<span class=\"_ _0\"></span> pe<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pc<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>U<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> E<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>. No aprobadas para<span class=\"_ _0\"></span> su uso en<span class=\"_ _0\"></span> la Uni\u00f3n Europea <span class=\"_ _0\"></span> Aplicaci\u00f3n obligatoria ejercicios iniciados a partir de: NIIF 19 Subsidarias sin obligaci\u00f3n p\u00fablica de rendir cuenta<span class=\"_ _0\"></span>s: Informaci\u00f3n a<span class=\"_ _0\"></span> revelar 1 de enero de 2027<span class=\"ls0\"> </span>El<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>Gr<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>ha <span class=\"_ _5\"></span>apl<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>las norm<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>ant<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ore<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>anti<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>en<span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>pro<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>an<span class=\"_ _0\"></span>\u00e1l<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>es<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> nu<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> nor<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>, m<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s e i<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s qu<span class=\"_ _0\"></span>e t<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>v\u00ed<span class=\"_ _0\"></span>a no<span class=\"_ _0\"></span> ha e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o en<span class=\"_ _0\"></span> vi<span class=\"_ _0\"></span>go<span class=\"_ _0\"></span>r,<span class=\"_ _0\"></span> po<span class=\"_ _0\"></span>r lo<span class=\"_ _0\"></span> qu<span class=\"_ _0\"></span>e a\u00fa<span class=\"_ _0\"></span>n n<span class=\"_ _0\"></span>o di<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nf<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>uf<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>e p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>mp<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>sp<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>s.<span class=\"_ _0\"></span><span class=\"ff2\"> </span>c)<span class=\"ls0\"> <span class=\"_ _f\"> </span>Ima<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span> </span>La<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>cu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>nu<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>as <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>ha<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pa<span class=\"_ _0\"></span>rt<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>re<span class=\"_ _0\"></span>gi<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>co<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>bl<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>S<span class=\"_ _0\"></span>oc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> qu<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>con<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>n <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>con<span class=\"_ _0\"></span>ju<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>con<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>ob<span class=\"_ _0\"></span>je<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>pre<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>ima<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>n <span class=\"_ _a\"></span>fi<span class=\"_ _0\"></span>el <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>pat<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>con<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>, <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la si<span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _1\"></span>fina<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>cons<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>25<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s\u00ed<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fl<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>jo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> de ef<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s y de<span class=\"_ _0\"></span> lo<span class=\"_ _0\"></span>s c<span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>s en e<span class=\"_ _0\"></span>l pa<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> ne<span class=\"_ _0\"></span>to c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> del<span class=\"_ _0\"></span> Gru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> Ba<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span> cor<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> al<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>jer<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> La<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>um<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>anua<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>\u00e1n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>expr<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> eur<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span> q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iq<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> d)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Uso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span> </span>La <span class=\"_ _14\"> </span>preparaci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>las <span class=\"_ _14\"> </span>cuen<span class=\"_ _0\"></span>tas <span class=\"_ _14\"> </span>anuales <span class=\"_ _14\"> </span>consolidadas <span class=\"_ _14\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _14\"> </span>conformidad <span class=\"_ _14\"> </span>con <span class=\"_ _14\"> </span>las <span class=\"_ _2\"> </span>NIIF<span class=\"_ _5\"></span>-UE <span class=\"_ _14\"> </span>exige <span class=\"_ _14\"> </span>que <span class=\"_ _14\"> </span>los Administradores  de  la <span class=\"_ _2\"> </span>Sociedad  dominante <span class=\"_ _2\"> </span>hagan <span class=\"_ _2\"> </span>juicios,  estimaciones  y  asunciones <span class=\"_ _2\"> </span>que  afecten  a  la aplicaci\u00f3n de pol\u00edticas contabl<span class=\"_ _0\"></span>es y a los saldos de<span class=\"_ _0\"></span> activos, pasivos, ingresos y g<span class=\"_ _0\"></span>astos y al desglose <span class=\"_ _0\"></span>de pasivos contingentes a la fecha de formulaci\u00f3n de las presentes cuentas anuales consolidadas.  Las <span class=\"_ _14\"> </span>estimaciones <span class=\"_ _14\"> </span>y<span class=\"_ _5\"></span> <span class=\"_ _14\"> </span>las <span class=\"_ _14\"> </span>hip\u00f3tesis <span class=\"_ _14\"> </span>utilizadas <span class=\"_ _14\"> </span>s<span class=\"_ _5\"></span>e <span class=\"_ _14\"> </span>basan <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>l<span class=\"_ _5\"></span>a <span class=\"_ _14\"> </span>experiencia <span class=\"_ _14\"> </span>hist\u00f3rica <span class=\"_ _12\"> </span>r<span class=\"_ _0\"></span>eciente <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>Grupo, considerando <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>evoluci\u00f3n <span class=\"_ _0\"></span>observada <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _1\"></span>\u00faltimos <span class=\"_ _0\"></span>5 <span class=\"_ _1\"></span>ejercicios, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _1\"></span>com<span class=\"_ _5\"></span>o <span class=\"_ _1\"></span>en l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>e<span class=\"_ _5\"></span>valuaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>factores <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>xternos relevantes que pueden <span class=\"_ _5\"></span>afectar a la activida<span class=\"_ _5\"></span>d del <span class=\"_ _5\"></span>Grupo, tales como la evoluci\u00f3n del <span class=\"_ _5\"></span>entorno macroecon\u00f3mico, las  condiciones  del  mercado <span class=\"_ _d\"> </span>en  los  pa\u00edses  en  l<span class=\"_ _0\"></span>os  que  opera  y  las <span class=\"_ _d\"> </span>perspectivas  del <span class=\"_ _d\"> </span>sector  sanitario  y oftalmol\u00f3gico. <span class=\"_ _e\"> </span>Dichas <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>stimaciones <span class=\"_ _e\"> </span>constituyen <span class=\"_ _b\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _b\"> </span>b<span class=\"_ _5\"></span>ase <span class=\"_ _b\"></span>para <span class=\"_ _e\"> </span>determinar <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>valor <span class=\"_ _e\"> </span>contable <span class=\"_ _e\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _b\"></span>de<span class=\"_ _5\"></span>terminados activos <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>pasivos <span class=\"_ _0\"></span>cuando <span class=\"_ _1\"></span>\u00e9ste <span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>puede <span class=\"_ _0\"></span>obtenerse <span class=\"_ _1\"></span>directamente <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>otras fue<span class=\"_ _0\"></span>ntes. <span class=\"_ _0\"></span>No <span class=\"_ _1\"></span>obstante, <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>incertidumbre inherente a<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>estas estimaciones <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>asunciones <span class=\"_ _5\"></span>podr\u00eda <span class=\"_ _5\"></span>dar <span class=\"_ _5\"></span>lugar, e<span class=\"_ _5\"></span>n el <span class=\"_ _5\"></span>futuro, <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>ajustes <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>los valores <span class=\"_ _5\"></span>contables de los activos y pasivos afectados. Asimismo, <span class=\"_ _5\"></span>debido <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>car\u00e1cter <span class=\"_ _5\"></span>internacional <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>operaciones <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Grupo, <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>Administradores <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Sociedad dominante, <span class=\"_ _12\"> </span>junto <span class=\"_ _12\"> </span>con <span class=\"_ _14\"> </span>el <span class=\"_ _12\"> </span>Comit\u00e9 <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>Direcci\u00f3n <span class=\"_ _14\"> </span>y <span class=\"_ _12\"> </span>los <span class=\"_ _12\"> </span>asesores <span class=\"_ _12\"> </span>legales <span class=\"_ _12\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>fiscales <span class=\"_ _12\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"> </span>Grupo, <span class=\"_ _12\"> </span>reali<span class=\"_ _0\"></span>zan interpretaciones <span class=\"_ _a\"></span>sobre <span class=\"_ _a\"></span>determinados <span class=\"_ _5\"></span>as<span class=\"_ _5\"></span>pectos <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>la<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>ormativa <span class=\"_ _5\"></span>aplic<span class=\"_ _5\"></span>able <span class=\"_ _a\"></span>en <span class=\"_ _5\"></span>los <span class=\"_ _a\"></span>distintos <span class=\"_ _a\"></span>pa\u00edses <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el Grupo <span class=\"_ _4\"> </span>d<span class=\"_ _5\"></span>esarrolla <span class=\"_ _4\"> </span>sus <span class=\"_ _3\"> </span>actividades. <span class=\"_ _3\"> </span>Los<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>Administradores <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>Soc<span class=\"_ _5\"></span>iedad <span class=\"_ _3\"> </span>dominante <span class=\"_ _4\"> </span>consideran <span class=\"_ _3\"> </span>que <span class=\"_ _4\"> </span>dichas interpretaciones <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>ajustan <span class=\"_ _b\"></span>a <span class=\"_ _a\"></span>derecho <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>cumplen <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>normativa <span class=\"_ _b\"></span>lega<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>fiscal <span class=\"_ _b\"></span>vigente; <span class=\"_ _a\"></span>no <span class=\"_ _b\"></span>obst<span class=\"_ _a\"></span>a<span class=\"_ _5\"></span>nte, <span class=\"_ _b\"></span>estas interpretaciones podr\u00edan diferir de las que, en su caso, pudieran adoptar la<span class=\"_ _0\"></span>s autoridades competentes.<span class=\"_ _5\"></span> Estimaciones y asunciones Las <span class=\"_ _2\"> </span>estimaciones  y <span class=\"_ _2\"> </span>asunciones <span class=\"_ _2\"> </span>respectivas <span class=\"_ _2\"> </span>son  revisadas <span class=\"_ _2\"> </span>de <span class=\"_ _2\"> </span>forma  continuada. <span class=\"_ _2\"> </span>Las <span class=\"_ _2\"> </span>revisiones <span class=\"_ _2\"> </span>de  las estimaciones <span class=\"_ _e\"> </span>contables <span class=\"_ _e\"> </span>son <span class=\"_ _e\"> </span>reconocidas <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>periodo <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>cual <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>estimaciones <span class=\"_ _e\"> </span>son <span class=\"_ _e\"> </span>revisadas <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>los ejercicios futuros a los que afecten. Las principales estimaciones realizadas por el Grupo<span class=\"_ _5\"></span> se refieren funda<span class=\"_ _0\"></span>mentalmente a: \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Deterioro de valor de a<span class=\"_ _0\"></span>ctivos no corrientes no financieros </span>La <span class=\"_ _5\"></span>valoraci\u00f3n de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>activos no <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>rrientes, distintos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los financieros, <span class=\"_ _5\"></span>requiere l<span class=\"_ _5\"></span>a realizaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>estimaciones con <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>fin <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>eterminar <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>importe <span class=\"_ _a\"></span>recuperable, <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>efectos <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>evaluar <span class=\"_ _5\"></span>un <span class=\"_ _a\"></span>posible <span class=\"_ _5\"></span>deterioro, <span class=\"_ _a\"></span>especialmente de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>fondos <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>comercio <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>marca. <span class=\"_ _b\"></span>Para <span class=\"_ _a\"></span>determinar <span class=\"_ _b\"></span>este <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>recuperable <span class=\"_ _b\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>Administradores <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a Sociedad <span class=\"_ _e\"> </span>dominante <span class=\"_ _e\"> </span>estiman, <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>su <span class=\"_ _e\"> </span>caso, <span class=\"_ _e\"> </span>los <span class=\"_ _4\"> </span>flujos <span class=\"_ _b\"> </span>de <span class=\"_ _e\"> </span>efectivo <span class=\"_ _e\"> </span>fu<span class=\"_ _5\"></span>turos <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>sperados <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>activos <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>las unidades <span class=\"_ _a\"></span>g<span class=\"_ _5\"></span>eneradoras <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>efectivo <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>fo<span class=\"_ _5\"></span>rman <span class=\"_ _a\"></span>parte <span class=\"_ _b\"></span>y <span class=\"_ _a\"></span>utilizan <span class=\"_ _a\"></span>u<span class=\"_ _5\"></span>na <span class=\"_ _b\"></span>t<span class=\"_ _0\"></span>asa <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>de<span class=\"_ _5\"></span>scuento <span class=\"_ _b\"></span>apr<span class=\"_ _0\"></span>opiada <span class=\"_ _a\"></span>para calcular <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>actual <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>esos <span class=\"_ _a\"></span>flujos d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>efectivo. <span class=\"_ _5\"></span>Las <span class=\"_ _5\"></span>estimaciones <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>asunciones <span class=\"_ _5\"></span>empleadas <span class=\"_ _5\"></span>pa<span class=\"_ _5\"></span>ra <span class=\"_ _5\"></span>determinar el importe recuperable <span class=\"_ _0\"></span>est\u00e1n basadas e<span class=\"_ _0\"></span>n la <span class=\"_ _0\"></span>experiencia hist\u00f3rica d<span class=\"_ _0\"></span>el Grupo, en <span class=\"_ _0\"></span>indicadores <span class=\"_ _0\"></span>macroecon\u00f3micos, en <span class=\"_ _a\"></span>los <span class=\"_ _b\"></span>planes <span class=\"_ _5\"></span>de <span class=\"_ _b\"></span>inversi\u00f3n <span class=\"_ _5\"></span>y <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _a\"></span>mejores <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>stimaciones <span class=\"_ _a\"></span>disponibles <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>i<span class=\"_ _5\"></span>ngresos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>resultados <span class=\"_ _a\"></span>fu<span class=\"_ _5\"></span>turo <span class=\"_ _a\"></span>del Grupo  as\u00ed  c<span class=\"_ _5\"></span>omo  en  otros <span class=\"_ _2\"> </span>factores  diversos  que <span class=\"_ _2\"> </span>son  entendidos  como  ra<span class=\"_ _5\"></span>zonables  de  acuerdo  co<span class=\"_ _5\"></span>n  las circunstancias. \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Impuesto sobre Sociedades y activos por impuestos diferidos </span>El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _1\"></span>sujeto a<span class=\"_ _0\"></span>l i<span class=\"_ _0\"></span>mpuesto <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>Socieda<span class=\"_ _0\"></span>des <span class=\"_ _0\"></span><span class=\"ls2\">en<span class=\"ls0\"> <span class=\"_ _1\"></span>v<span class=\"_ _5\"></span>arias <span class=\"_ _0\"></span>jurisdi<span class=\"_ _0\"></span>cciones. <span class=\"_ _0\"></span>Se <span class=\"_ _0\"></span>requier<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>grado<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>juicio par<span class=\"_ _0\"></span>a </span></span>determinar <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>provisi\u00f3n <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>ara <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>impuesto <span class=\"_ _5\"></span>sob<span class=\"_ _a\"></span>re <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>ganancias <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>nivel <span class=\"_ _5\"></span>europeo. <span class=\"_ _a\"></span>El <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>reconoce <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>pasivos por <span class=\"_ _14\"> </span>eventuales <span class=\"_ _2\"> </span>reclamaciones <span class=\"_ _14\"> </span>fiscales <span class=\"_ _14\"> </span>en <span class=\"_ _2\"> </span>funci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _2\"> </span>la <span class=\"_ _14\"> </span>estimaci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _2\"> </span>si <span class=\"_ _14\"> </span>ser\u00e1n <span class=\"_ _14\"> </span>necesarios <span class=\"_ _2\"> </span>impuestos adicionales. <span class=\"_ _0\"></span>Cuando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>esultado <span class=\"_ _0\"></span>fiscal <span class=\"_ _1\"></span>final de <span class=\"_ _1\"></span>estos as<span class=\"_ _0\"></span>untos <span class=\"_ _0\"></span>sea <span class=\"_ _1\"></span>di<span class=\"_ _5\"></span>ferente <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>los importes<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>se reconocieron inic<span class=\"ls0\">ialmente, tales diferencias tendr\u00e1n efecto sobre el impuesto sobre <span class=\"_ _5\"></span>So<span class=\"_ _5\"></span>ciedades y lo<span class=\"ls10\">s </span>pasivos por impuestos </span>diferidos <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>realice <span class=\"_ _e\"> </span>tal <span class=\"_ _b\"></span>de<span class=\"_ _5\"></span>terminaci\u00f3n. <span class=\"_ _e\"> </span>Para <span class=\"_ _e\"> </span>determinar <span class=\"_ _e\"> </span>el <span class=\"_ _b\"></span>importe <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>activos <span class=\"_ _b\"></span>po<span class=\"_ _5\"></span>r impuesto diferido <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se pued<span class=\"_ _0\"></span>en registrar, <span class=\"_ _0\"></span>los A<span class=\"_ _0\"></span>dministradores <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>dominante e<span class=\"_ _0\"></span>stiman los <span class=\"_ _0\"></span>importes y las fechas en las q<span class=\"_ _0\"></span>ue se obtendr\u00e1n las ganancias f<span class=\"_ _0\"></span>iscales futuras y el <span class=\"_ _0\"></span>periodo de reversi\u00f3n de <span class=\"_ _0\"></span>las<span class=\"_ _5\"></span> diferencias temporarias imponibles. \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Estimaciones de provisiones r<span class=\"_ _0\"></span>elacionadas con determinadas reclamacione<span class=\"_ _0\"></span>s y litigios en curso<span class=\"_ _5\"></span> </span>El  Grupo  ha  realizado  juicios  y  estimaciones  en  re<span class=\"_ _0\"></span>laci\u00f3n  con  la  probabilidad <span class=\"_ _d\"> </span>de  ocurrencia  de  riesgos susceptibles de or<span class=\"_ _0\"></span>iginar el registro d<span class=\"_ _0\"></span>e provisiones, <span class=\"_ _0\"></span>as\u00ed como, <span class=\"_ _0\"></span>en su <span class=\"_ _0\"></span>caso, la c<span class=\"_ _0\"></span>uant\u00eda de lo<span class=\"_ _0\"></span>s mismos, reg<span class=\"_ _0\"></span>istrando una provisi\u00f3n <span class=\"_ _5\"></span>\u00fanicamente cuando el <span class=\"_ _5\"></span>riesgo se considera como <span class=\"_ _5\"></span>probable estimando, en ese <span class=\"_ _5\"></span>caso, el coste q<span class=\"_ _5\"></span>ue le originar\u00eda dicha obligaci\u00f3n (Nota 14<span class=\"_ _5\"></span>).  \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Reconocimiento <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>ingresos <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>lo <span class=\"_ _a\"></span>largo <span class=\"_ _a\"></span>del <span class=\"_ _5\"></span>tiempo <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>funci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _a\"></span>grado <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>avance <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _5\"></span>tratamientos </span>oftalmol\u00f3gicos en curso al cierre del ejercicio. El Grupo <span class=\"_ _5\"></span>realiza estimaciones en <span class=\"_ _5\"></span>relaci\u00f3n con el <span class=\"_ _5\"></span>grado de avance de <span class=\"_ _5\"></span>los tratamientos oftalmol\u00f3gicos<span class=\"_ _a\"></span> en<span class=\"_ _5\"></span> curso al <span class=\"_ _3\"> </span>c<span class=\"_ _5\"></span>ierre <span class=\"_ _3\"> </span>del <span class=\"_ _d\"> </span>ejercicio.  E<span class=\"_ _0\"></span>n <span class=\"_ _3\"> </span>funci\u00f3n <span class=\"_ _3\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>la  m<span class=\"_ _0\"></span>etodolog\u00eda <span class=\"_ _3\"> </span>para  de<span class=\"_ _0\"></span>terminar <span class=\"_ _3\"> </span>el <span class=\"_ _d\"> </span>avance <span class=\"_ _d\"> </span>de <span class=\"_ _3\"> </span>los  tratamientos, <span class=\"_ _3\"> </span>las estimaciones <span class=\"_ _a\"></span>significativas <span class=\"_ _a\"></span>incluyen <span class=\"_ _a\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>oste <span class=\"_ _a\"></span>total <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _b\"></span>tra<span class=\"_ _0\"></span>tamientos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>costes <span class=\"_ _a\"></span>remanentes <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>f<span class=\"_ _0\"></span>inalizaci\u00f3n <span class=\"_ _a\"></span>de acuerdo al m\u00e9todo de insumos. \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Pagos aplazado<span class=\"_ _0\"></span>s en combinaciones de negocios </span>El <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>realiza <span class=\"_ _3\"> </span>estimaciones  en <span class=\"_ _3\"> </span>relaci\u00f3n <span class=\"_ _3\"> </span>c<span class=\"_ _5\"></span>on <span class=\"_ _3\"> </span>el  valor <span class=\"_ _3\"> </span>actual  de <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>desembolsos  que <span class=\"_ _3\"> </span>se <span class=\"_ _d\"> </span>espera <span class=\"_ _3\"> </span>sea<span class=\"_ _5\"></span>n necesarios <span class=\"_ _0\"></span>par<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>cancelar <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>obligaciones <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>pago <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>uturas <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>combinaciones <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>negocios, <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>uando <span class=\"_ _1\"></span>una <span class=\"_ _0\"></span>parte del precio es variable en funci\u00f3n de determinados par\u00e1metros financieros. \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>O<span class=\"_ _0\"></span>pciones de compra y venta sobre participaciones minoritarias </span>El <span class=\"_ _5\"></span>Grupo realiza <span class=\"_ _5\"></span>estimaciones signi<span class=\"_ _5\"></span>ficativas en <span class=\"_ _5\"></span>relaci\u00f3n con <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>valoraci\u00f3n de <span class=\"_ _5\"></span>los pasivos <span class=\"_ _5\"></span>financieros <span class=\"_ _5\"></span>derivados de <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>opciones <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>venta <span class=\"_ _3\"> </span>otorgadas <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>socios <span class=\"_ _3\"> </span>minoritarios. <span class=\"_ _3\"> </span>En <span class=\"_ _4\"> </span>particular, <span class=\"_ _3\"> </span>dichas <span class=\"_ _3\"> </span>estimaciones <span class=\"_ _3\"> </span>incluyen <span class=\"_ _4\"> </span>la determinaci\u00f3n <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>actual <span class=\"_ _4\"> </span>del <span class=\"_ _e\"> </span>i<span class=\"_ _5\"></span>mporte <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>p<span class=\"_ _5\"></span>agar <span class=\"_ _e\"> </span>e<span class=\"_ _5\"></span>n <span class=\"_ _4\"> </span>caso <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>opciones, <span class=\"_ _e\"> </span>lo<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>q<span class=\"_ _5\"></span>ue <span class=\"_ _4\"> </span>requiere considerar <span class=\"_ _a\"></span>h<span class=\"_ _5\"></span>ip\u00f3tesis <span class=\"_ _a\"></span>sob<span class=\"_ _5\"></span>re <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>voluci\u00f3n <span class=\"_ _b\"></span>fut<span class=\"_ _0\"></span>ura <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>los <span class=\"_ _b\"></span>resultados <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>articipadas, <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _b\"></span>como <span class=\"_ _a\"></span>la selecci\u00f3n de las tasas de descuento adecuadas. e)<span class=\"ls0\"> <span class=\"_ _f\"> </span>Bas<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>\u00e9<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> </span>La<span class=\"_ _0\"></span>s <span class=\"_ _2\"> </span>cue<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>s <span class=\"_ _2\"> </span>anu<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _2\"> </span>con<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s  engl<span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n <span class=\"_ _2\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>cue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>anua<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s  de <span class=\"_ _2\"> </span>Cl\u00edn<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>Bav<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a,<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>S.A.<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>y <span class=\"_ _2\"> </span>Soc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s.<span class=\"_ _0\"></span>  La<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>So<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>dep<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>se <span class=\"_ _a\"></span>con<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>sd<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>fec<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _a\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>ad<span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>con<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>em<span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> Gr<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>lm<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e,<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>sd<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>l e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>sf<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>Cua<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>produ<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>esta<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>situ<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cuen<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>anu<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cons<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>cl<span class=\"_ _0\"></span>uy<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>dq<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>iri<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>los<span class=\"_ _0\"></span> pa<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>asum<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s,<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>as\u00ed<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>co<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>re<span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>part<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>ej<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>dura<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>cua<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>Gru<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>mant<span class=\"_ _0\"></span>uv<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>co<span class=\"_ _0\"></span>ntr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>l so<span class=\"_ _0\"></span>br<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>sm<span class=\"_ _0\"></span>a.<span class=\"_ _0\"></span> El<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>m\u00e9t<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> apl<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> en la con<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>de to<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> las Soc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> dep<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s ha sid<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span> inte<span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> glo<span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span>l al<span class=\"_ _0\"></span> po<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> So<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> do<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> o in<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ir<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>a s<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> al<span class=\"_ _0\"></span> 50<span class=\"_ _0\"></span>%<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> su<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>pi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> so<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span>sp<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>er<span class=\"_ _2b\"> </span><span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ay<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>\u00eda<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>der<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>voto<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>cor<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00f3rga<span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>adm<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n.<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>Soc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>Glo<span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span>l<span class=\"_ _2b\"> </span>Vi<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> C<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ag<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> C<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>.,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Li<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> G<span class=\"_ _0\"></span>ru<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>o p<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ee <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rt<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>0%<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> m\u00e9<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> (<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>22<span class=\"_ _0\"></span>)<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>En<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>No<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>mu<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>a a <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>y a<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Dependientes <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>todas las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>sobre las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el Gru<span class=\"_ _0\"></span>po tiene control. <span class=\"_ _b\"></span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>contr<span class=\"_ _5\"></span>ola <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>ntidad <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>uando <span class=\"_ _a\"></span>est\u00e1 <span class=\"_ _b\"></span>expuesto, <span class=\"_ _a\"></span>o <span class=\"_ _b\"></span>tiene <span class=\"_ _a\"></span>derecho, <span class=\"_ _a\"></span>a <span class=\"_ _b\"></span>obtener <span class=\"_ _5\"></span>uno<span class=\"_ _5\"></span>s <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span>endimientos variables <span class=\"_ _b\"></span>por <span class=\"_ _5\"></span>su<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>implicaci\u00f3n <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>part<span class=\"_ _0\"></span>icipada <span class=\"_ _a\"></span>y <span class=\"_ _b\"></span>tiene <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>cap<span class=\"_ _0\"></span>acidad <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>utilizar <span class=\"_ _a\"></span>su <span class=\"_ _b\"></span>poder <span class=\"_ _a\"></span>sobre <span class=\"_ _a\"></span>ella <span class=\"_ _b\"></span>para <span class=\"_ _a\"></span>influir sobre esos rendimientos. f)<span class=\"ls0\"> <span class=\"_ _15\"> </span>Par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ant<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span><span class=\"ls11\">. <span class=\"ls0\"> </span></span></span>Los <span class=\"_ _5\"></span>acci<span class=\"_ _5\"></span>onistas <span class=\"_ _5\"></span>minoritarios <span class=\"_ _5\"></span>repres<span class=\"_ _5\"></span>entan <span class=\"_ _5\"></span>la <span class=\"_ _a\"></span>porci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>ganancia <span class=\"_ _5\"></span>o <span class=\"_ _a\"></span>p\u00e9rdida <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>patrimonio <span class=\"_ _a\"></span>neto <span class=\"_ _5\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _5\"></span>posee <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>l Grupo. El <span class=\"_ _b\"></span>v<span class=\"_ _5\"></span>alor <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _e\"> </span>participaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>los <span class=\"_ _b\"></span>accionistas <span class=\"_ _b\"></span>m<span class=\"_ _5\"></span>inoritarios <span class=\"_ _b\"></span>en <span class=\"_ _e\"> </span>el <span class=\"_ _b\"></span>patrimonio <span class=\"_ _b\"> </span>neto <span class=\"_ _e\"> </span>y <span class=\"_ _b\"></span>en <span class=\"_ _b\"> </span>l<span class=\"_ _5\"></span>os <span class=\"_ _b\"></span>resultados <span class=\"_ _e\"> </span>de <span class=\"_ _b\"></span>las Sociedades <span class=\"_ _3\"> </span>dependientes <span class=\"_ _3\"> </span>consolidadas <span class=\"_ _4\"> </span>s<span class=\"_ _5\"></span>e <span class=\"_ _4\"> </span>pre<span class=\"_ _5\"></span>senta <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span><span class=\"ls2\">el</span> <span class=\"_ _3\"> </span><span class=\"ff7\">cap\u00edtulo<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>\u201cPatrimonio <span class=\"_ _3\"> </span>neto <span class=\"_ _3\"> </span>at</span>rib<span class=\"_ _5\"></span>uido <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>intereses minoritarios<span class=\"ff7\">\u201d <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>estado de <span class=\"_ _5\"></span>si</span>tuac<span class=\"_ _5\"></span>i\u00f3n financiera <span class=\"_ _5\"></span>consolidado, <span class=\"_ _5\"></span><span class=\"ff7\">en <span class=\"_ _5\"></span>\u201cResultado <span class=\"_ _5\"></span>consolidado d<span class=\"_ _5\"></span>el ejercicio <span class=\"_ _5\"></span>atr<span class=\"_ _5\"></span></span>ibuible a inte<span class=\"_ _5\"></span>reses minoritarios<span class=\"ff7\">\u201d <span class=\"_ _5\"></span>de la c<span class=\"_ _5\"></span>uenta de <span class=\"_ _5\"></span>resultados <span class=\"_ _5\"></span>consolidada, respectivamente y <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>\u201cResultado global total </span>consolidado del ejercicio, neto de impuestos atribuible a intereses minoritarios<span class=\"ff7 ls9\">\u201d</span><span class=\"ff7 ls9\">.</span> g)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Hom<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> </span>Se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ju<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>hom<span class=\"_ _0\"></span>og<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ei<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>sar<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>a f<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>ada<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> S<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l p<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r\u00ed<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> G<span class=\"_ _0\"></span>ru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> h)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Eli<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> op<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> </span>To<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s l<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s s<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ud<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s y<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> Gr<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span> as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>o l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>ul<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> a\u00fa<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>oc<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3<span class=\"_ _0\"></span>n. i)<span class=\"ls0\"> <span class=\"_ _16\"> </span>Com<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3<span class=\"_ _0\"></span>n </span>En <span class=\"_ _5\"></span>cumplimiento d<span class=\"_ _5\"></span>e lo <span class=\"_ _5\"></span>establecido <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>NIIF<span class=\"_ _5\"></span>-UE, <span class=\"_ _5\"></span>las cu<span class=\"_ _5\"></span>entas anuales <span class=\"_ _5\"></span>consolidadas <span class=\"_ _5\"></span>presentan, junto <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>las cifras <span class=\"_ _3\"> </span>correspondientes <span class=\"_ _4\"> </span>al <span class=\"_ _3\"> </span>ejercicio <span class=\"_ _4\"> </span>anual <span class=\"_ _3\"> </span>terminado <span class=\"_ _4\"> </span>el<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>31 <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>2025, <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>correspondientes <span class=\"_ _4\"> </span>al ejercicio anual terminado el 31 de diciembre de 2024. Conforme <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>lo <span class=\"_ _a\"></span>exigido <span class=\"_ _5\"></span>po<span class=\"_ _5\"></span>r <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>NIC <span class=\"_ _a\"></span>1, <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>info<span class=\"_ _5\"></span>rmaci\u00f3n <span class=\"_ _5\"></span>contenida <span class=\"_ _a\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _a\"></span>presentes <span class=\"_ _5\"></span>cuentas <span class=\"_ _a\"></span>anuales <span class=\"_ _5\"></span>consoli<span class=\"_ _a\"></span>dadas referida al ejercicio 2025 se presenta a efectos comparativos con la informaci\u00f3n referida al ejercicio <span class=\"_ _5\"></span>2024<span class=\"_ _2b\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-542": {
   "value": "c)<span class=\"ls0\"> <span class=\"_ _f\"> </span>Ima<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span> </span>La<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>cu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>nu<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>as <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>ha<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pa<span class=\"_ _0\"></span>rt<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>re<span class=\"_ _0\"></span>gi<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>co<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>bl<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>S<span class=\"_ _0\"></span>oc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> qu<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>con<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>n <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>con<span class=\"_ _0\"></span>ju<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>con<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>ob<span class=\"_ _0\"></span>je<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>pre<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>ima<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>n <span class=\"_ _a\"></span>fi<span class=\"_ _0\"></span>el <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>pat<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>con<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>, <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la si<span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _1\"></span>fina<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>cons<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>25<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s\u00ed<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fl<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>jo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> de ef<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s y de<span class=\"_ _0\"></span> lo<span class=\"_ _0\"></span>s c<span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>s en e<span class=\"_ _0\"></span>l pa<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> ne<span class=\"_ _0\"></span>to c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> del<span class=\"_ _0\"></span> Gru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> Ba<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span> cor<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> al<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>jer<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> La<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>um<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>anua<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>\u00e1n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>expr<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> eur<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span> q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iq<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> d)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Uso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span> </span>La <span class=\"_ _14\"> </span>preparaci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>las <span class=\"_ _14\"> </span>cuen<span class=\"_ _0\"></span>tas <span class=\"_ _14\"> </span>anuales <span class=\"_ _14\"> </span>consolidadas <span class=\"_ _14\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _14\"> </span>conformidad <span class=\"_ _14\"> </span>con <span class=\"_ _14\"> </span>las <span class=\"_ _2\"> </span>NIIF<span class=\"_ _5\"></span>-UE <span class=\"_ _14\"> </span>exige <span class=\"_ _14\"> </span>que <span class=\"_ _14\"> </span>los Administradores  de  la <span class=\"_ _2\"> </span>Sociedad  dominante <span class=\"_ _2\"> </span>hagan <span class=\"_ _2\"> </span>juicios,  estimaciones  y  asunciones <span class=\"_ _2\"> </span>que  afecten  a  la aplicaci\u00f3n de pol\u00edticas contabl<span class=\"_ _0\"></span>es y a los saldos de<span class=\"_ _0\"></span> activos, pasivos, ingresos y g<span class=\"_ _0\"></span>astos y al desglose <span class=\"_ _0\"></span>de pasivos contingentes a la fecha de formulaci\u00f3n de las presentes cuentas anuales consolidadas.  Las <span class=\"_ _14\"> </span>estimaciones <span class=\"_ _14\"> </span>y<span class=\"_ _5\"></span> <span class=\"_ _14\"> </span>las <span class=\"_ _14\"> </span>hip\u00f3tesis <span class=\"_ _14\"> </span>utilizadas <span class=\"_ _14\"> </span>s<span class=\"_ _5\"></span>e <span class=\"_ _14\"> </span>basan <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>l<span class=\"_ _5\"></span>a <span class=\"_ _14\"> </span>experiencia <span class=\"_ _14\"> </span>hist\u00f3rica <span class=\"_ _12\"> </span>r<span class=\"_ _0\"></span>eciente <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>Grupo, considerando <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>evoluci\u00f3n <span class=\"_ _0\"></span>observada <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _1\"></span>\u00faltimos <span class=\"_ _0\"></span>5 <span class=\"_ _1\"></span>ejercicios, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _1\"></span>com<span class=\"_ _5\"></span>o <span class=\"_ _1\"></span>en l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>e<span class=\"_ _5\"></span>valuaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>factores <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>xternos relevantes que pueden <span class=\"_ _5\"></span>afectar a la activida<span class=\"_ _5\"></span>d del <span class=\"_ _5\"></span>Grupo, tales como la evoluci\u00f3n del <span class=\"_ _5\"></span>entorno macroecon\u00f3mico, las  condiciones  del  mercado <span class=\"_ _d\"> </span>en  los  pa\u00edses  en  l<span class=\"_ _0\"></span>os  que  opera  y  las <span class=\"_ _d\"> </span>perspectivas  del <span class=\"_ _d\"> </span>sector  sanitario  y oftalmol\u00f3gico. <span class=\"_ _e\"> </span>Dichas <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>stimaciones <span class=\"_ _e\"> </span>constituyen <span class=\"_ _b\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _b\"> </span>b<span class=\"_ _5\"></span>ase <span class=\"_ _b\"></span>para <span class=\"_ _e\"> </span>determinar <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>valor <span class=\"_ _e\"> </span>contable <span class=\"_ _e\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _b\"></span>de<span class=\"_ _5\"></span>terminados activos <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>pasivos <span class=\"_ _0\"></span>cuando <span class=\"_ _1\"></span>\u00e9ste <span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>puede <span class=\"_ _0\"></span>obtenerse <span class=\"_ _1\"></span>directamente <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>otras fue<span class=\"_ _0\"></span>ntes. <span class=\"_ _0\"></span>No <span class=\"_ _1\"></span>obstante, <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>incertidumbre inherente a<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>estas estimaciones <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>asunciones <span class=\"_ _5\"></span>podr\u00eda <span class=\"_ _5\"></span>dar <span class=\"_ _5\"></span>lugar, e<span class=\"_ _5\"></span>n el <span class=\"_ _5\"></span>futuro, <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>ajustes <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>los valores <span class=\"_ _5\"></span>contables de los activos y pasivos afectados. Asimismo, <span class=\"_ _5\"></span>debido <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>car\u00e1cter <span class=\"_ _5\"></span>internacional <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>operaciones <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Grupo, <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>Administradores <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Sociedad dominante, <span class=\"_ _12\"> </span>junto <span class=\"_ _12\"> </span>con <span class=\"_ _14\"> </span>el <span class=\"_ _12\"> </span>Comit\u00e9 <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>Direcci\u00f3n <span class=\"_ _14\"> </span>y <span class=\"_ _12\"> </span>los <span class=\"_ _12\"> </span>asesores <span class=\"_ _12\"> </span>legales <span class=\"_ _12\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>fiscales <span class=\"_ _12\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"> </span>Grupo, <span class=\"_ _12\"> </span>reali<span class=\"_ _0\"></span>zan interpretaciones <span class=\"_ _a\"></span>sobre <span class=\"_ _a\"></span>determinados <span class=\"_ _5\"></span>as<span class=\"_ _5\"></span>pectos <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>la<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>ormativa <span class=\"_ _5\"></span>aplic<span class=\"_ _5\"></span>able <span class=\"_ _a\"></span>en <span class=\"_ _5\"></span>los <span class=\"_ _a\"></span>distintos <span class=\"_ _a\"></span>pa\u00edses <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el Grupo <span class=\"_ _4\"> </span>d<span class=\"_ _5\"></span>esarrolla <span class=\"_ _4\"> </span>sus <span class=\"_ _3\"> </span>actividades. <span class=\"_ _3\"> </span>Los<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>Administradores <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>Soc<span class=\"_ _5\"></span>iedad <span class=\"_ _3\"> </span>dominante <span class=\"_ _4\"> </span>consideran <span class=\"_ _3\"> </span>que <span class=\"_ _4\"> </span>dichas interpretaciones <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>ajustan <span class=\"_ _b\"></span>a <span class=\"_ _a\"></span>derecho <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>cumplen <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>normativa <span class=\"_ _b\"></span>lega<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>fiscal <span class=\"_ _b\"></span>vigente; <span class=\"_ _a\"></span>no <span class=\"_ _b\"></span>obst<span class=\"_ _a\"></span>a<span class=\"_ _5\"></span>nte, <span class=\"_ _b\"></span>estas interpretaciones podr\u00edan diferir de las que, en su caso, pudieran adoptar la<span class=\"_ _0\"></span>s autoridades competentes.<span class=\"_ _5\"></span> Estimaciones y asunciones Las <span class=\"_ _2\"> </span>estimaciones  y <span class=\"_ _2\"> </span>asunciones <span class=\"_ _2\"> </span>respectivas <span class=\"_ _2\"> </span>son  revisadas <span class=\"_ _2\"> </span>de <span class=\"_ _2\"> </span>forma  continuada. <span class=\"_ _2\"> </span>Las <span class=\"_ _2\"> </span>revisiones <span class=\"_ _2\"> </span>de  las estimaciones <span class=\"_ _e\"> </span>contables <span class=\"_ _e\"> </span>son <span class=\"_ _e\"> </span>reconocidas <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>periodo <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>cual <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>estimaciones <span class=\"_ _e\"> </span>son <span class=\"_ _e\"> </span>revisadas <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>los ejercicios futuros a los que afecten. Las principales estimaciones realizadas por el Grupo<span class=\"_ _5\"></span> se refieren funda<span class=\"_ _0\"></span>mentalmente a: \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Deterioro de valor de a<span class=\"_ _0\"></span>ctivos no corrientes no financieros </span>La <span class=\"_ _5\"></span>valoraci\u00f3n de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>activos no <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>rrientes, distintos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los financieros, <span class=\"_ _5\"></span>requiere l<span class=\"_ _5\"></span>a realizaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>estimaciones con <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>fin <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>eterminar <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>importe <span class=\"_ _a\"></span>recuperable, <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>efectos <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>evaluar <span class=\"_ _5\"></span>un <span class=\"_ _a\"></span>posible <span class=\"_ _5\"></span>deterioro, <span class=\"_ _a\"></span>especialmente de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>fondos <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>comercio <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>marca. <span class=\"_ _b\"></span>Para <span class=\"_ _a\"></span>determinar <span class=\"_ _b\"></span>este <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>recuperable <span class=\"_ _b\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>Administradores <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a Sociedad <span class=\"_ _e\"> </span>dominante <span class=\"_ _e\"> </span>estiman, <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>su <span class=\"_ _e\"> </span>caso, <span class=\"_ _e\"> </span>los <span class=\"_ _4\"> </span>flujos <span class=\"_ _b\"> </span>de <span class=\"_ _e\"> </span>efectivo <span class=\"_ _e\"> </span>fu<span class=\"_ _5\"></span>turos <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>sperados <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>activos <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>las unidades <span class=\"_ _a\"></span>g<span class=\"_ _5\"></span>eneradoras <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>efectivo <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>fo<span class=\"_ _5\"></span>rman <span class=\"_ _a\"></span>parte <span class=\"_ _b\"></span>y <span class=\"_ _a\"></span>utilizan <span class=\"_ _a\"></span>u<span class=\"_ _5\"></span>na <span class=\"_ _b\"></span>t<span class=\"_ _0\"></span>asa <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>de<span class=\"_ _5\"></span>scuento <span class=\"_ _b\"></span>apr<span class=\"_ _0\"></span>opiada <span class=\"_ _a\"></span>para calcular <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>actual <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>esos <span class=\"_ _a\"></span>flujos d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>efectivo. <span class=\"_ _5\"></span>Las <span class=\"_ _5\"></span>estimaciones <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>asunciones <span class=\"_ _5\"></span>empleadas <span class=\"_ _5\"></span>pa<span class=\"_ _5\"></span>ra <span class=\"_ _5\"></span>determinar el importe recuperable <span class=\"_ _0\"></span>est\u00e1n basadas e<span class=\"_ _0\"></span>n la <span class=\"_ _0\"></span>experiencia hist\u00f3rica d<span class=\"_ _0\"></span>el Grupo, en <span class=\"_ _0\"></span>indicadores <span class=\"_ _0\"></span>macroecon\u00f3micos, en <span class=\"_ _a\"></span>los <span class=\"_ _b\"></span>planes <span class=\"_ _5\"></span>de <span class=\"_ _b\"></span>inversi\u00f3n <span class=\"_ _5\"></span>y <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _a\"></span>mejores <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>stimaciones <span class=\"_ _a\"></span>disponibles <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>i<span class=\"_ _5\"></span>ngresos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>resultados <span class=\"_ _a\"></span>fu<span class=\"_ _5\"></span>turo <span class=\"_ _a\"></span>del Grupo  as\u00ed  c<span class=\"_ _5\"></span>omo  en  otros <span class=\"_ _2\"> </span>factores  diversos  que <span class=\"_ _2\"> </span>son  entendidos  como  ra<span class=\"_ _5\"></span>zonables  de  acuerdo  co<span class=\"_ _5\"></span>n  las circunstancias. \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Impuesto sobre Sociedades y activos por impuestos diferidos </span>El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _1\"></span>sujeto a<span class=\"_ _0\"></span>l i<span class=\"_ _0\"></span>mpuesto <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>Socieda<span class=\"_ _0\"></span>des <span class=\"_ _0\"></span><span class=\"ls2\">en<span class=\"ls0\"> <span class=\"_ _1\"></span>v<span class=\"_ _5\"></span>arias <span class=\"_ _0\"></span>jurisdi<span class=\"_ _0\"></span>cciones. <span class=\"_ _0\"></span>Se <span class=\"_ _0\"></span>requier<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>grado<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>juicio par<span class=\"_ _0\"></span>a </span></span>determinar <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>provisi\u00f3n <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>ara <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>impuesto <span class=\"_ _5\"></span>sob<span class=\"_ _a\"></span>re <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>ganancias <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>nivel <span class=\"_ _5\"></span>europeo. <span class=\"_ _a\"></span>El <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>reconoce <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>pasivos por <span class=\"_ _14\"> </span>eventuales <span class=\"_ _2\"> </span>reclamaciones <span class=\"_ _14\"> </span>fiscales <span class=\"_ _14\"> </span>en <span class=\"_ _2\"> </span>funci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _2\"> </span>la <span class=\"_ _14\"> </span>estimaci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _2\"> </span>si <span class=\"_ _14\"> </span>ser\u00e1n <span class=\"_ _14\"> </span>necesarios <span class=\"_ _2\"> </span>impuestos adicionales. <span class=\"_ _0\"></span>Cuando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>esultado <span class=\"_ _0\"></span>fiscal <span class=\"_ _1\"></span>final de <span class=\"_ _1\"></span>estos as<span class=\"_ _0\"></span>untos <span class=\"_ _0\"></span>sea <span class=\"_ _1\"></span>di<span class=\"_ _5\"></span>ferente <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>los importes<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>se reconocieron inic<span class=\"ls0\">ialmente, tales diferencias tendr\u00e1n efecto sobre el impuesto sobre <span class=\"_ _5\"></span>So<span class=\"_ _5\"></span>ciedades y lo<span class=\"ls10\">s </span>pasivos por impuestos </span>diferidos <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>realice <span class=\"_ _e\"> </span>tal <span class=\"_ _b\"></span>de<span class=\"_ _5\"></span>terminaci\u00f3n. <span class=\"_ _e\"> </span>Para <span class=\"_ _e\"> </span>determinar <span class=\"_ _e\"> </span>el <span class=\"_ _b\"></span>importe <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>activos <span class=\"_ _b\"></span>po<span class=\"_ _5\"></span>r impuesto diferido <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se pued<span class=\"_ _0\"></span>en registrar, <span class=\"_ _0\"></span>los A<span class=\"_ _0\"></span>dministradores <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>dominante e<span class=\"_ _0\"></span>stiman los <span class=\"_ _0\"></span>importes y las fechas en las q<span class=\"_ _0\"></span>ue se obtendr\u00e1n las ganancias f<span class=\"_ _0\"></span>iscales futuras y el <span class=\"_ _0\"></span>periodo de reversi\u00f3n de <span class=\"_ _0\"></span>las<span class=\"_ _5\"></span> diferencias temporarias imponibles. \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Estimaciones de provisiones r<span class=\"_ _0\"></span>elacionadas con determinadas reclamacione<span class=\"_ _0\"></span>s y litigios en curso<span class=\"_ _5\"></span> </span>El  Grupo  ha  realizado  juicios  y  estimaciones  en  re<span class=\"_ _0\"></span>laci\u00f3n  con  la  probabilidad <span class=\"_ _d\"> </span>de  ocurrencia  de  riesgos susceptibles de or<span class=\"_ _0\"></span>iginar el registro d<span class=\"_ _0\"></span>e provisiones, <span class=\"_ _0\"></span>as\u00ed como, <span class=\"_ _0\"></span>en su <span class=\"_ _0\"></span>caso, la c<span class=\"_ _0\"></span>uant\u00eda de lo<span class=\"_ _0\"></span>s mismos, reg<span class=\"_ _0\"></span>istrando una provisi\u00f3n <span class=\"_ _5\"></span>\u00fanicamente cuando el <span class=\"_ _5\"></span>riesgo se considera como <span class=\"_ _5\"></span>probable estimando, en ese <span class=\"_ _5\"></span>caso, el coste q<span class=\"_ _5\"></span>ue le originar\u00eda dicha obligaci\u00f3n (Nota 14<span class=\"_ _5\"></span>).  \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Reconocimiento <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>ingresos <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>lo <span class=\"_ _a\"></span>largo <span class=\"_ _a\"></span>del <span class=\"_ _5\"></span>tiempo <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>funci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _a\"></span>grado <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>avance <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _5\"></span>tratamientos </span>oftalmol\u00f3gicos en curso al cierre del ejercicio. El Grupo <span class=\"_ _5\"></span>realiza estimaciones en <span class=\"_ _5\"></span>relaci\u00f3n con el <span class=\"_ _5\"></span>grado de avance de <span class=\"_ _5\"></span>los tratamientos oftalmol\u00f3gicos<span class=\"_ _a\"></span> en<span class=\"_ _5\"></span> curso al <span class=\"_ _3\"> </span>c<span class=\"_ _5\"></span>ierre <span class=\"_ _3\"> </span>del <span class=\"_ _d\"> </span>ejercicio.  E<span class=\"_ _0\"></span>n <span class=\"_ _3\"> </span>funci\u00f3n <span class=\"_ _3\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>la  m<span class=\"_ _0\"></span>etodolog\u00eda <span class=\"_ _3\"> </span>para  de<span class=\"_ _0\"></span>terminar <span class=\"_ _3\"> </span>el <span class=\"_ _d\"> </span>avance <span class=\"_ _d\"> </span>de <span class=\"_ _3\"> </span>los  tratamientos, <span class=\"_ _3\"> </span>las estimaciones <span class=\"_ _a\"></span>significativas <span class=\"_ _a\"></span>incluyen <span class=\"_ _a\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>oste <span class=\"_ _a\"></span>total <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _b\"></span>tra<span class=\"_ _0\"></span>tamientos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>costes <span class=\"_ _a\"></span>remanentes <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>f<span class=\"_ _0\"></span>inalizaci\u00f3n <span class=\"_ _a\"></span>de acuerdo al m\u00e9todo de insumos. \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Pagos aplazado<span class=\"_ _0\"></span>s en combinaciones de negocios </span>El <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>realiza <span class=\"_ _3\"> </span>estimaciones  en <span class=\"_ _3\"> </span>relaci\u00f3n <span class=\"_ _3\"> </span>c<span class=\"_ _5\"></span>on <span class=\"_ _3\"> </span>el  valor <span class=\"_ _3\"> </span>actual  de <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>desembolsos  que <span class=\"_ _3\"> </span>se <span class=\"_ _d\"> </span>espera <span class=\"_ _3\"> </span>sea<span class=\"_ _5\"></span>n necesarios <span class=\"_ _0\"></span>par<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>cancelar <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>obligaciones <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>pago <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>uturas <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>combinaciones <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>negocios, <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>uando <span class=\"_ _1\"></span>una <span class=\"_ _0\"></span>parte del precio es variable en funci\u00f3n de determinados par\u00e1metros financieros. \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>O<span class=\"_ _0\"></span>pciones de compra y venta sobre participaciones minoritarias </span>El <span class=\"_ _5\"></span>Grupo realiza <span class=\"_ _5\"></span>estimaciones signi<span class=\"_ _5\"></span>ficativas en <span class=\"_ _5\"></span>relaci\u00f3n con <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>valoraci\u00f3n de <span class=\"_ _5\"></span>los pasivos <span class=\"_ _5\"></span>financieros <span class=\"_ _5\"></span>derivados de <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>opciones <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>venta <span class=\"_ _3\"> </span>otorgadas <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>socios <span class=\"_ _3\"> </span>minoritarios. <span class=\"_ _3\"> </span>En <span class=\"_ _4\"> </span>particular, <span class=\"_ _3\"> </span>dichas <span class=\"_ _3\"> </span>estimaciones <span class=\"_ _3\"> </span>incluyen <span class=\"_ _4\"> </span>la determinaci\u00f3n <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>actual <span class=\"_ _4\"> </span>del <span class=\"_ _e\"> </span>i<span class=\"_ _5\"></span>mporte <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>p<span class=\"_ _5\"></span>agar <span class=\"_ _e\"> </span>e<span class=\"_ _5\"></span>n <span class=\"_ _4\"> </span>caso <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>opciones, <span class=\"_ _e\"> </span>lo<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>q<span class=\"_ _5\"></span>ue <span class=\"_ _4\"> </span>requiere considerar <span class=\"_ _a\"></span>h<span class=\"_ _5\"></span>ip\u00f3tesis <span class=\"_ _a\"></span>sob<span class=\"_ _5\"></span>re <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>voluci\u00f3n <span class=\"_ _b\"></span>fut<span class=\"_ _0\"></span>ura <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>los <span class=\"_ _b\"></span>resultados <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>articipadas, <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _b\"></span>como <span class=\"_ _a\"></span>la selecci\u00f3n de las tasas de descuento adecuadas. e)<span class=\"ls0\"> <span class=\"_ _f\"> </span>Bas<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>\u00e9<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> </span>La<span class=\"_ _0\"></span>s <span class=\"_ _2\"> </span>cue<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>s <span class=\"_ _2\"> </span>anu<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _2\"> </span>con<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s  engl<span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n <span class=\"_ _2\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>cue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>anua<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s  de <span class=\"_ _2\"> </span>Cl\u00edn<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>Bav<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a,<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>S.A.<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>y <span class=\"_ _2\"> </span>Soc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s.<span class=\"_ _0\"></span>  La<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>So<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>dep<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>se <span class=\"_ _a\"></span>con<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>sd<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>fec<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _a\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>ad<span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>con<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>em<span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> Gr<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>lm<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e,<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>sd<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>l e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>sf<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>Cua<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>produ<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>esta<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>situ<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cuen<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>anu<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cons<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>cl<span class=\"_ _0\"></span>uy<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>dq<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>iri<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>los<span class=\"_ _0\"></span> pa<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>asum<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s,<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>as\u00ed<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>co<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>re<span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>part<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>ej<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>dura<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>cua<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>Gru<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>mant<span class=\"_ _0\"></span>uv<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>co<span class=\"_ _0\"></span>ntr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>l so<span class=\"_ _0\"></span>br<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>sm<span class=\"_ _0\"></span>a.<span class=\"_ _0\"></span> El<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>m\u00e9t<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> apl<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> en la con<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>de to<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> las Soc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> dep<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s ha sid<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span> inte<span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> glo<span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span>l al<span class=\"_ _0\"></span> po<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> So<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> do<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> o in<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ir<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>a s<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> al<span class=\"_ _0\"></span> 50<span class=\"_ _0\"></span>%<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> su<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>pi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> so<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span>sp<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>er<span class=\"_ _2b\"> </span><span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ay<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>\u00eda<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>der<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>voto<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>cor<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00f3rga<span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>adm<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n.<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>Soc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>Glo<span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span>l<span class=\"_ _2b\"> </span>Vi<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> C<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ag<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> C<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>.,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Li<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> G<span class=\"_ _0\"></span>ru<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>o p<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ee <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rt<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>0%<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> m\u00e9<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> (<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>22<span class=\"_ _0\"></span>)<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>En<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>No<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>mu<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>a a <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>y a<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Dependientes <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>todas las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>sobre las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el Gru<span class=\"_ _0\"></span>po tiene control. <span class=\"_ _b\"></span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>contr<span class=\"_ _5\"></span>ola <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>ntidad <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>uando <span class=\"_ _a\"></span>est\u00e1 <span class=\"_ _b\"></span>expuesto, <span class=\"_ _a\"></span>o <span class=\"_ _b\"></span>tiene <span class=\"_ _a\"></span>derecho, <span class=\"_ _a\"></span>a <span class=\"_ _b\"></span>obtener <span class=\"_ _5\"></span>uno<span class=\"_ _5\"></span>s <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span>endimientos variables <span class=\"_ _b\"></span>por <span class=\"_ _5\"></span>su<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>implicaci\u00f3n <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>part<span class=\"_ _0\"></span>icipada <span class=\"_ _a\"></span>y <span class=\"_ _b\"></span>tiene <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>cap<span class=\"_ _0\"></span>acidad <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>utilizar <span class=\"_ _a\"></span>su <span class=\"_ _b\"></span>poder <span class=\"_ _a\"></span>sobre <span class=\"_ _a\"></span>ella <span class=\"_ _b\"></span>para <span class=\"_ _a\"></span>influir sobre esos rendimientos. f)<span class=\"ls0\"> <span class=\"_ _15\"> </span>Par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ant<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span><span class=\"ls11\">. <span class=\"ls0\"> </span></span></span>Los <span class=\"_ _5\"></span>acci<span class=\"_ _5\"></span>onistas <span class=\"_ _5\"></span>minoritarios <span class=\"_ _5\"></span>repres<span class=\"_ _5\"></span>entan <span class=\"_ _5\"></span>la <span class=\"_ _a\"></span>porci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>ganancia <span class=\"_ _5\"></span>o <span class=\"_ _a\"></span>p\u00e9rdida <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>patrimonio <span class=\"_ _a\"></span>neto <span class=\"_ _5\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _5\"></span>posee <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>l Grupo. El <span class=\"_ _b\"></span>v<span class=\"_ _5\"></span>alor <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _e\"> </span>participaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>los <span class=\"_ _b\"></span>accionistas <span class=\"_ _b\"></span>m<span class=\"_ _5\"></span>inoritarios <span class=\"_ _b\"></span>en <span class=\"_ _e\"> </span>el <span class=\"_ _b\"></span>patrimonio <span class=\"_ _b\"> </span>neto <span class=\"_ _e\"> </span>y <span class=\"_ _b\"></span>en <span class=\"_ _b\"> </span>l<span class=\"_ _5\"></span>os <span class=\"_ _b\"></span>resultados <span class=\"_ _e\"> </span>de <span class=\"_ _b\"></span>las Sociedades <span class=\"_ _3\"> </span>dependientes <span class=\"_ _3\"> </span>consolidadas <span class=\"_ _4\"> </span>s<span class=\"_ _5\"></span>e <span class=\"_ _4\"> </span>pre<span class=\"_ _5\"></span>senta <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span><span class=\"ls2\">el</span> <span class=\"_ _3\"> </span><span class=\"ff7\">cap\u00edtulo<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>\u201cPatrimonio <span class=\"_ _3\"> </span>neto <span class=\"_ _3\"> </span>at</span>rib<span class=\"_ _5\"></span>uido <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>intereses minoritarios<span class=\"ff7\">\u201d <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>estado de <span class=\"_ _5\"></span>si</span>tuac<span class=\"_ _5\"></span>i\u00f3n financiera <span class=\"_ _5\"></span>consolidado, <span class=\"_ _5\"></span><span class=\"ff7\">en <span class=\"_ _5\"></span>\u201cResultado <span class=\"_ _5\"></span>consolidado d<span class=\"_ _5\"></span>el ejercicio <span class=\"_ _5\"></span>atr<span class=\"_ _5\"></span></span>ibuible a inte<span class=\"_ _5\"></span>reses minoritarios<span class=\"ff7\">\u201d <span class=\"_ _5\"></span>de la c<span class=\"_ _5\"></span>uenta de <span class=\"_ _5\"></span>resultados <span class=\"_ _5\"></span>consolidada, respectivamente y <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>\u201cResultado global total </span>consolidado del ejercicio, neto de impuestos atribuible a intereses minoritarios<span class=\"ff7 ls9\">\u201d</span><span class=\"ff7 ls9\">.</span> g)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Hom<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> </span>Se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ju<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>hom<span class=\"_ _0\"></span>og<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ei<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>sar<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>a f<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>ada<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> S<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l p<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r\u00ed<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> G<span class=\"_ _0\"></span>ru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> h)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Eli<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> op<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> </span>To<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s l<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s s<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ud<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s y<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> Gr<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span> as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>o l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>ul<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> a\u00fa<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>oc<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3<span class=\"_ _0\"></span>n. i)<span class=\"ls0\"> <span class=\"_ _16\"> </span>Com<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3<span class=\"_ _0\"></span>n </span>En <span class=\"_ _5\"></span>cumplimiento d<span class=\"_ _5\"></span>e lo <span class=\"_ _5\"></span>establecido <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>NIIF<span class=\"_ _5\"></span>-UE, <span class=\"_ _5\"></span>las cu<span class=\"_ _5\"></span>entas anuales <span class=\"_ _5\"></span>consolidadas <span class=\"_ _5\"></span>presentan, junto <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>las cifras <span class=\"_ _3\"> </span>correspondientes <span class=\"_ _4\"> </span>al <span class=\"_ _3\"> </span>ejercicio <span class=\"_ _4\"> </span>anual <span class=\"_ _3\"> </span>terminado <span class=\"_ _4\"> </span>el<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>31 <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>2025, <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>correspondientes <span class=\"_ _4\"> </span>al ejercicio anual terminado el 31 de diciembre de 2024. Conforme <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>lo <span class=\"_ _a\"></span>exigido <span class=\"_ _5\"></span>po<span class=\"_ _5\"></span>r <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>NIC <span class=\"_ _a\"></span>1, <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>info<span class=\"_ _5\"></span>rmaci\u00f3n <span class=\"_ _5\"></span>contenida <span class=\"_ _a\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _a\"></span>presentes <span class=\"_ _5\"></span>cuentas <span class=\"_ _a\"></span>anuales <span class=\"_ _5\"></span>consoli<span class=\"_ _a\"></span>dadas referida al ejercicio 2025 se presenta a efectos comparativos con la informaci\u00f3n referida al ejercicio <span class=\"_ _5\"></span>2024<span class=\"_ _2b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "d)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Uso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span> </span>La <span class=\"_ _14\"> </span>preparaci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>las <span class=\"_ _14\"> </span>cuen<span class=\"_ _0\"></span>tas <span class=\"_ _14\"> </span>anuales <span class=\"_ _14\"> </span>consolidadas <span class=\"_ _14\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _14\"> </span>conformidad <span class=\"_ _14\"> </span>con <span class=\"_ _14\"> </span>las <span class=\"_ _2\"> </span>NIIF<span class=\"_ _5\"></span>-UE <span class=\"_ _14\"> </span>exige <span class=\"_ _14\"> </span>que <span class=\"_ _14\"> </span>los Administradores  de  la <span class=\"_ _2\"> </span>Sociedad  dominante <span class=\"_ _2\"> </span>hagan <span class=\"_ _2\"> </span>juicios,  estimaciones  y  asunciones <span class=\"_ _2\"> </span>que  afecten  a  la aplicaci\u00f3n de pol\u00edticas contabl<span class=\"_ _0\"></span>es y a los saldos de<span class=\"_ _0\"></span> activos, pasivos, ingresos y g<span class=\"_ _0\"></span>astos y al desglose <span class=\"_ _0\"></span>de pasivos contingentes a la fecha de formulaci\u00f3n de las presentes cuentas anuales consolidadas.  Las <span class=\"_ _14\"> </span>estimaciones <span class=\"_ _14\"> </span>y<span class=\"_ _5\"></span> <span class=\"_ _14\"> </span>las <span class=\"_ _14\"> </span>hip\u00f3tesis <span class=\"_ _14\"> </span>utilizadas <span class=\"_ _14\"> </span>s<span class=\"_ _5\"></span>e <span class=\"_ _14\"> </span>basan <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>l<span class=\"_ _5\"></span>a <span class=\"_ _14\"> </span>experiencia <span class=\"_ _14\"> </span>hist\u00f3rica <span class=\"_ _12\"> </span>r<span class=\"_ _0\"></span>eciente <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>Grupo, considerando <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>evoluci\u00f3n <span class=\"_ _0\"></span>observada <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _1\"></span>\u00faltimos <span class=\"_ _0\"></span>5 <span class=\"_ _1\"></span>ejercicios, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _1\"></span>com<span class=\"_ _5\"></span>o <span class=\"_ _1\"></span>en l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>e<span class=\"_ _5\"></span>valuaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>factores <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>xternos relevantes que pueden <span class=\"_ _5\"></span>afectar a la activida<span class=\"_ _5\"></span>d del <span class=\"_ _5\"></span>Grupo, tales como la evoluci\u00f3n del <span class=\"_ _5\"></span>entorno macroecon\u00f3mico, las  condiciones  del  mercado <span class=\"_ _d\"> </span>en  los  pa\u00edses  en  l<span class=\"_ _0\"></span>os  que  opera  y  las <span class=\"_ _d\"> </span>perspectivas  del <span class=\"_ _d\"> </span>sector  sanitario  y oftalmol\u00f3gico. <span class=\"_ _e\"> </span>Dichas <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>stimaciones <span class=\"_ _e\"> </span>constituyen <span class=\"_ _b\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _b\"> </span>b<span class=\"_ _5\"></span>ase <span class=\"_ _b\"></span>para <span class=\"_ _e\"> </span>determinar <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>valor <span class=\"_ _e\"> </span>contable <span class=\"_ _e\"> </span>d<span class=\"_ _a\"></span>e <span class=\"_ _b\"></span>de<span class=\"_ _5\"></span>terminados activos <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>pasivos <span class=\"_ _0\"></span>cuando <span class=\"_ _1\"></span>\u00e9ste <span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>puede <span class=\"_ _0\"></span>obtenerse <span class=\"_ _1\"></span>directamente <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>otras fue<span class=\"_ _0\"></span>ntes. <span class=\"_ _0\"></span>No <span class=\"_ _1\"></span>obstante, <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>incertidumbre inherente a<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>estas estimaciones <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>asunciones <span class=\"_ _5\"></span>podr\u00eda <span class=\"_ _5\"></span>dar <span class=\"_ _5\"></span>lugar, e<span class=\"_ _5\"></span>n el <span class=\"_ _5\"></span>futuro, <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>ajustes <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>los valores <span class=\"_ _5\"></span>contables de los activos y pasivos afectados. Asimismo, <span class=\"_ _5\"></span>debido <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>car\u00e1cter <span class=\"_ _5\"></span>internacional <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>operaciones <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Grupo, <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>Administradores <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Sociedad dominante, <span class=\"_ _12\"> </span>junto <span class=\"_ _12\"> </span>con <span class=\"_ _14\"> </span>el <span class=\"_ _12\"> </span>Comit\u00e9 <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>Direcci\u00f3n <span class=\"_ _14\"> </span>y <span class=\"_ _12\"> </span>los <span class=\"_ _12\"> </span>asesores <span class=\"_ _12\"> </span>legales <span class=\"_ _12\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>fiscales <span class=\"_ _12\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"> </span>Grupo, <span class=\"_ _12\"> </span>reali<span class=\"_ _0\"></span>zan interpretaciones <span class=\"_ _a\"></span>sobre <span class=\"_ _a\"></span>determinados <span class=\"_ _5\"></span>as<span class=\"_ _5\"></span>pectos <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>la<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>ormativa <span class=\"_ _5\"></span>aplic<span class=\"_ _5\"></span>able <span class=\"_ _a\"></span>en <span class=\"_ _5\"></span>los <span class=\"_ _a\"></span>distintos <span class=\"_ _a\"></span>pa\u00edses <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el Grupo <span class=\"_ _4\"> </span>d<span class=\"_ _5\"></span>esarrolla <span class=\"_ _4\"> </span>sus <span class=\"_ _3\"> </span>actividades. <span class=\"_ _3\"> </span>Los<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>Administradores <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>Soc<span class=\"_ _5\"></span>iedad <span class=\"_ _3\"> </span>dominante <span class=\"_ _4\"> </span>consideran <span class=\"_ _3\"> </span>que <span class=\"_ _4\"> </span>dichas interpretaciones <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>ajustan <span class=\"_ _b\"></span>a <span class=\"_ _a\"></span>derecho <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>cumplen <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>normativa <span class=\"_ _b\"></span>lega<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>fiscal <span class=\"_ _b\"></span>vigente; <span class=\"_ _a\"></span>no <span class=\"_ _b\"></span>obst<span class=\"_ _a\"></span>a<span class=\"_ _5\"></span>nte, <span class=\"_ _b\"></span>estas interpretaciones podr\u00edan diferir de las que, en su caso, pudieran adoptar la<span class=\"_ _0\"></span>s autoridades competentes.<span class=\"_ _5\"></span> Estimaciones y asunciones Las <span class=\"_ _2\"> </span>estimaciones  y <span class=\"_ _2\"> </span>asunciones <span class=\"_ _2\"> </span>respectivas <span class=\"_ _2\"> </span>son  revisadas <span class=\"_ _2\"> </span>de <span class=\"_ _2\"> </span>forma  continuada. <span class=\"_ _2\"> </span>Las <span class=\"_ _2\"> </span>revisiones <span class=\"_ _2\"> </span>de  las estimaciones <span class=\"_ _e\"> </span>contables <span class=\"_ _e\"> </span>son <span class=\"_ _e\"> </span>reconocidas <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>periodo <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>cual <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>estimaciones <span class=\"_ _e\"> </span>son <span class=\"_ _e\"> </span>revisadas <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>los ejercicios futuros a los que afecten. Las principales estimaciones realizadas por el Grupo<span class=\"_ _5\"></span> se refieren funda<span class=\"_ _0\"></span>mentalmente a: \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Deterioro de valor de a<span class=\"_ _0\"></span>ctivos no corrientes no financieros </span>La <span class=\"_ _5\"></span>valoraci\u00f3n de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>activos no <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>rrientes, distintos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los financieros, <span class=\"_ _5\"></span>requiere l<span class=\"_ _5\"></span>a realizaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>estimaciones con <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>fin <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>eterminar <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>importe <span class=\"_ _a\"></span>recuperable, <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>efectos <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>evaluar <span class=\"_ _5\"></span>un <span class=\"_ _a\"></span>posible <span class=\"_ _5\"></span>deterioro, <span class=\"_ _a\"></span>especialmente de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>fondos <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>comercio <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>marca. <span class=\"_ _b\"></span>Para <span class=\"_ _a\"></span>determinar <span class=\"_ _b\"></span>este <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>recuperable <span class=\"_ _b\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>Administradores <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a Sociedad <span class=\"_ _e\"> </span>dominante <span class=\"_ _e\"> </span>estiman, <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>su <span class=\"_ _e\"> </span>caso, <span class=\"_ _e\"> </span>los <span class=\"_ _4\"> </span>flujos <span class=\"_ _b\"> </span>de <span class=\"_ _e\"> </span>efectivo <span class=\"_ _e\"> </span>fu<span class=\"_ _5\"></span>turos <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>sperados <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>activos <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>las unidades <span class=\"_ _a\"></span>g<span class=\"_ _5\"></span>eneradoras <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>efectivo <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>fo<span class=\"_ _5\"></span>rman <span class=\"_ _a\"></span>parte <span class=\"_ _b\"></span>y <span class=\"_ _a\"></span>utilizan <span class=\"_ _a\"></span>u<span class=\"_ _5\"></span>na <span class=\"_ _b\"></span>t<span class=\"_ _0\"></span>asa <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>de<span class=\"_ _5\"></span>scuento <span class=\"_ _b\"></span>apr<span class=\"_ _0\"></span>opiada <span class=\"_ _a\"></span>para calcular <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>actual <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>esos <span class=\"_ _a\"></span>flujos d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>efectivo. <span class=\"_ _5\"></span>Las <span class=\"_ _5\"></span>estimaciones <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>asunciones <span class=\"_ _5\"></span>empleadas <span class=\"_ _5\"></span>pa<span class=\"_ _5\"></span>ra <span class=\"_ _5\"></span>determinar el importe recuperable <span class=\"_ _0\"></span>est\u00e1n basadas e<span class=\"_ _0\"></span>n la <span class=\"_ _0\"></span>experiencia hist\u00f3rica d<span class=\"_ _0\"></span>el Grupo, en <span class=\"_ _0\"></span>indicadores <span class=\"_ _0\"></span>macroecon\u00f3micos, en <span class=\"_ _a\"></span>los <span class=\"_ _b\"></span>planes <span class=\"_ _5\"></span>de <span class=\"_ _b\"></span>inversi\u00f3n <span class=\"_ _5\"></span>y <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _a\"></span>mejores <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>stimaciones <span class=\"_ _a\"></span>disponibles <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>i<span class=\"_ _5\"></span>ngresos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>resultados <span class=\"_ _a\"></span>fu<span class=\"_ _5\"></span>turo <span class=\"_ _a\"></span>del Grupo  as\u00ed  c<span class=\"_ _5\"></span>omo  en  otros <span class=\"_ _2\"> </span>factores  diversos  que <span class=\"_ _2\"> </span>son  entendidos  como  ra<span class=\"_ _5\"></span>zonables  de  acuerdo  co<span class=\"_ _5\"></span>n  las circunstancias.  <span class=\"_ _9\"> </span>Impuesto sobre Sociedades y activos por impuestos diferidos El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _1\"></span>sujeto a<span class=\"_ _0\"></span>l i<span class=\"_ _0\"></span>mpuesto <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>Socieda<span class=\"_ _0\"></span>des <span class=\"_ _0\"></span><span class=\"ls2\">en<span class=\"ls0\"> <span class=\"_ _1\"></span>v<span class=\"_ _5\"></span>arias <span class=\"_ _0\"></span>jurisdi<span class=\"_ _0\"></span>cciones. <span class=\"_ _0\"></span>Se <span class=\"_ _0\"></span>requier<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>grado<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>juicio par<span class=\"_ _0\"></span>a </span></span>determinar <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>provisi\u00f3n <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>ara <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>impuesto <span class=\"_ _5\"></span>sob<span class=\"_ _a\"></span>re <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>ganancias <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>nivel <span class=\"_ _5\"></span>europeo. <span class=\"_ _a\"></span>El <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>reconoce <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>pasivos por <span class=\"_ _14\"> </span>eventuales <span class=\"_ _2\"> </span>reclamaciones <span class=\"_ _14\"> </span>fiscales <span class=\"_ _14\"> </span>en <span class=\"_ _2\"> </span>funci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _2\"> </span>la <span class=\"_ _14\"> </span>estimaci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _2\"> </span>si <span class=\"_ _14\"> </span>ser\u00e1n <span class=\"_ _14\"> </span>necesarios <span class=\"_ _2\"> </span>impuestos adicionales. <span class=\"_ _0\"></span>Cuando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>esultado <span class=\"_ _0\"></span>fiscal <span class=\"_ _1\"></span>final de <span class=\"_ _1\"></span>estos as<span class=\"_ _0\"></span>untos <span class=\"_ _0\"></span>sea <span class=\"_ _1\"></span>di<span class=\"_ _5\"></span>ferente <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>los importes<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>se reconocieron inic<span class=\"ls0\">ialmente, tales diferencias tendr\u00e1n efecto sobre el impuesto sobre <span class=\"_ _5\"></span>So<span class=\"_ _5\"></span>ciedades y lo<span class=\"ls10\">s </span>pasivos por impuestos </span>diferidos <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>realice <span class=\"_ _e\"> </span>tal <span class=\"_ _b\"></span>de<span class=\"_ _5\"></span>terminaci\u00f3n. <span class=\"_ _e\"> </span>Para <span class=\"_ _e\"> </span>determinar <span class=\"_ _e\"> </span>el <span class=\"_ _b\"></span>importe <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>activos <span class=\"_ _b\"></span>po<span class=\"_ _5\"></span>r impuesto diferido <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se pued<span class=\"_ _0\"></span>en registrar, <span class=\"_ _0\"></span>los A<span class=\"_ _0\"></span>dministradores <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>dominante e<span class=\"_ _0\"></span>stiman los <span class=\"_ _0\"></span>importes y las fechas en las q<span class=\"_ _0\"></span>ue se obtendr\u00e1n las ganancias f<span class=\"_ _0\"></span>iscales futuras y el <span class=\"_ _0\"></span>periodo de reversi\u00f3n de <span class=\"_ _0\"></span>las<span class=\"_ _5\"></span> diferencias temporarias imponibles. \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Estimaciones de provisiones r<span class=\"_ _0\"></span>elacionadas con determinadas reclamacione<span class=\"_ _0\"></span>s y litigios en curso<span class=\"_ _5\"></span> </span>El  Grupo  ha  realizado  juicios  y  estimaciones  en  re<span class=\"_ _0\"></span>laci\u00f3n  con  la  probabilidad <span class=\"_ _d\"> </span>de  ocurrencia  de  riesgos susceptibles de or<span class=\"_ _0\"></span>iginar el registro d<span class=\"_ _0\"></span>e provisiones, <span class=\"_ _0\"></span>as\u00ed como, <span class=\"_ _0\"></span>en su <span class=\"_ _0\"></span>caso, la c<span class=\"_ _0\"></span>uant\u00eda de lo<span class=\"_ _0\"></span>s mismos, reg<span class=\"_ _0\"></span>istrando una provisi\u00f3n <span class=\"_ _5\"></span>\u00fanicamente cuando el <span class=\"_ _5\"></span>riesgo se considera como <span class=\"_ _5\"></span>probable estimando, en ese <span class=\"_ _5\"></span>caso, el coste q<span class=\"_ _5\"></span>ue le originar\u00eda dicha obligaci\u00f3n (Nota 14<span class=\"_ _5\"></span>).  \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Reconocimiento <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>ingresos <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>lo <span class=\"_ _a\"></span>largo <span class=\"_ _a\"></span>del <span class=\"_ _5\"></span>tiempo <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>funci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _a\"></span>grado <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>avance <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _5\"></span>tratamientos </span>oftalmol\u00f3gicos en curso al cierre del ejercicio. El Grupo <span class=\"_ _5\"></span>realiza estimaciones en <span class=\"_ _5\"></span>relaci\u00f3n con el <span class=\"_ _5\"></span>grado de avance de <span class=\"_ _5\"></span>los tratamientos oftalmol\u00f3gicos<span class=\"_ _a\"></span> en<span class=\"_ _5\"></span> curso al <span class=\"_ _3\"> </span>c<span class=\"_ _5\"></span>ierre <span class=\"_ _3\"> </span>del <span class=\"_ _d\"> </span>ejercicio.  E<span class=\"_ _0\"></span>n <span class=\"_ _3\"> </span>funci\u00f3n <span class=\"_ _3\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>la  m<span class=\"_ _0\"></span>etodolog\u00eda <span class=\"_ _3\"> </span>para  de<span class=\"_ _0\"></span>terminar <span class=\"_ _3\"> </span>el <span class=\"_ _d\"> </span>avance <span class=\"_ _d\"> </span>de <span class=\"_ _3\"> </span>los  tratamientos, <span class=\"_ _3\"> </span>las estimaciones <span class=\"_ _a\"></span>significativas <span class=\"_ _a\"></span>incluyen <span class=\"_ _a\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>oste <span class=\"_ _a\"></span>total <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _b\"></span>tra<span class=\"_ _0\"></span>tamientos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>costes <span class=\"_ _a\"></span>remanentes <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>f<span class=\"_ _0\"></span>inalizaci\u00f3n <span class=\"_ _a\"></span>de acuerdo al m\u00e9todo de insumos. \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Pagos aplazado<span class=\"_ _0\"></span>s en combinaciones de negocios </span>El <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>realiza <span class=\"_ _3\"> </span>estimaciones  en <span class=\"_ _3\"> </span>relaci\u00f3n <span class=\"_ _3\"> </span>c<span class=\"_ _5\"></span>on <span class=\"_ _3\"> </span>el  valor <span class=\"_ _3\"> </span>actual  de <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>desembolsos  que <span class=\"_ _3\"> </span>se <span class=\"_ _d\"> </span>espera <span class=\"_ _3\"> </span>sea<span class=\"_ _5\"></span>n necesarios <span class=\"_ _0\"></span>par<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>cancelar <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>obligaciones <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>pago <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>uturas <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>combinaciones <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>negocios, <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>uando <span class=\"_ _1\"></span>una <span class=\"_ _0\"></span>parte del precio es variable en funci\u00f3n de determinados par\u00e1metros financieros. \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>O<span class=\"_ _0\"></span>pciones de compra y venta sobre participaciones minoritarias </span>El <span class=\"_ _5\"></span>Grupo realiza <span class=\"_ _5\"></span>estimaciones signi<span class=\"_ _5\"></span>ficativas en <span class=\"_ _5\"></span>relaci\u00f3n con <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>valoraci\u00f3n de <span class=\"_ _5\"></span>los pasivos <span class=\"_ _5\"></span>financieros <span class=\"_ _5\"></span>derivados de <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>opciones <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>venta <span class=\"_ _3\"> </span>otorgadas <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>socios <span class=\"_ _3\"> </span>minoritarios. <span class=\"_ _3\"> </span>En <span class=\"_ _4\"> </span>particular, <span class=\"_ _3\"> </span>dichas <span class=\"_ _3\"> </span>estimaciones <span class=\"_ _3\"> </span>incluyen <span class=\"_ _4\"> </span>la determinaci\u00f3n <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>actual <span class=\"_ _4\"> </span>del <span class=\"_ _e\"> </span>i<span class=\"_ _5\"></span>mporte <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>p<span class=\"_ _5\"></span>agar <span class=\"_ _e\"> </span>e<span class=\"_ _5\"></span>n <span class=\"_ _4\"> </span>caso <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>opciones, <span class=\"_ _e\"> </span>lo<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>q<span class=\"_ _5\"></span>ue <span class=\"_ _4\"> </span>requiere considerar <span class=\"_ _a\"></span>h<span class=\"_ _5\"></span>ip\u00f3tesis <span class=\"_ _a\"></span>sob<span class=\"_ _5\"></span>re <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>voluci\u00f3n <span class=\"_ _b\"></span>fut<span class=\"_ _0\"></span>ura <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>los <span class=\"_ _b\"></span>resultados <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>articipadas, <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _b\"></span>como <span class=\"_ _a\"></span>la selecci\u00f3n de las tasas de descuento adecuadas. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-527": {
   "value": "e)<span class=\"ls0\"> <span class=\"_ _f\"> </span>Bas<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>\u00e9<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> </span>La<span class=\"_ _0\"></span>s <span class=\"_ _2\"> </span>cue<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>s <span class=\"_ _2\"> </span>anu<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _2\"> </span>con<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s  engl<span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n <span class=\"_ _2\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>cue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>anua<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s  de <span class=\"_ _2\"> </span>Cl\u00edn<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>Bav<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a,<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>S.A.<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>y <span class=\"_ _2\"> </span>Soc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s.<span class=\"_ _0\"></span>  La<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>So<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>dep<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>se <span class=\"_ _a\"></span>con<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>sd<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>fec<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _a\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>ad<span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>con<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>em<span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> Gr<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>lm<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e,<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>sd<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>l e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>sf<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>Cua<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>produ<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>esta<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>situ<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cuen<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>anu<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cons<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>cl<span class=\"_ _0\"></span>uy<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>dq<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>iri<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>los<span class=\"_ _0\"></span> pa<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>s <span class=\"_ _5\"></span>asum<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s,<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>as\u00ed<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>co<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>re<span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>part<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>ej<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>dura<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>cua<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>Gru<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>mant<span class=\"_ _0\"></span>uv<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>co<span class=\"_ _0\"></span>ntr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>l so<span class=\"_ _0\"></span>br<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>sm<span class=\"_ _0\"></span>a.<span class=\"_ _0\"></span> El<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>m\u00e9t<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> apl<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> en la con<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>de to<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> las Soc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> dep<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s ha sid<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span> inte<span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> glo<span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span>l al<span class=\"_ _0\"></span> po<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> So<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> do<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> o in<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ir<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>a s<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> al<span class=\"_ _0\"></span> 50<span class=\"_ _0\"></span>%<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> su<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>pi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> so<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span>sp<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>er<span class=\"_ _2b\"> </span><span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ay<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>\u00eda<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>der<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>voto<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>cor<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00f3rga<span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>adm<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n.<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>Soc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>Glo<span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span>l<span class=\"_ _2b\"> </span>Vi<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> C<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ag<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> C<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>.,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Li<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> G<span class=\"_ _0\"></span>ru<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>o p<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ee <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rt<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>0%<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> m\u00e9<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> (<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>22<span class=\"_ _0\"></span>)<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>En<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>No<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>mu<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>a a <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>y a<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Dependientes <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>todas las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>sobre las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el Gru<span class=\"_ _0\"></span>po tiene control. <span class=\"_ _b\"></span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>contr<span class=\"_ _5\"></span>ola <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>ntidad <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>uando <span class=\"_ _a\"></span>est\u00e1 <span class=\"_ _b\"></span>expuesto, <span class=\"_ _a\"></span>o <span class=\"_ _b\"></span>tiene <span class=\"_ _a\"></span>derecho, <span class=\"_ _a\"></span>a <span class=\"_ _b\"></span>obtener <span class=\"_ _5\"></span>uno<span class=\"_ _5\"></span>s <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span>endimientos variables <span class=\"_ _b\"></span>por <span class=\"_ _5\"></span>su<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>implicaci\u00f3n <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>part<span class=\"_ _0\"></span>icipada <span class=\"_ _a\"></span>y <span class=\"_ _b\"></span>tiene <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>cap<span class=\"_ _0\"></span>acidad <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>utilizar <span class=\"_ _a\"></span>su <span class=\"_ _b\"></span>poder <span class=\"_ _a\"></span>sobre <span class=\"_ _a\"></span>ella <span class=\"_ _b\"></span>para <span class=\"_ _a\"></span>influir sobre esos rendimientos. f)<span class=\"ls0\"> <span class=\"_ _15\"> </span>Par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ant<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span><span class=\"ls11\">. <span class=\"ls0\"> </span></span></span>Los <span class=\"_ _5\"></span>acci<span class=\"_ _5\"></span>onistas <span class=\"_ _5\"></span>minoritarios <span class=\"_ _5\"></span>repres<span class=\"_ _5\"></span>entan <span class=\"_ _5\"></span>la <span class=\"_ _a\"></span>porci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>ganancia <span class=\"_ _5\"></span>o <span class=\"_ _a\"></span>p\u00e9rdida <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>patrimonio <span class=\"_ _a\"></span>neto <span class=\"_ _5\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _5\"></span>posee <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>l Grupo. El <span class=\"_ _b\"></span>v<span class=\"_ _5\"></span>alor <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _e\"> </span>participaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>los <span class=\"_ _b\"></span>accionistas <span class=\"_ _b\"></span>m<span class=\"_ _5\"></span>inoritarios <span class=\"_ _b\"></span>en <span class=\"_ _e\"> </span>el <span class=\"_ _b\"></span>patrimonio <span class=\"_ _b\"> </span>neto <span class=\"_ _e\"> </span>y <span class=\"_ _b\"></span>en <span class=\"_ _b\"> </span>l<span class=\"_ _5\"></span>os <span class=\"_ _b\"></span>resultados <span class=\"_ _e\"> </span>de <span class=\"_ _b\"></span>las Sociedades <span class=\"_ _3\"> </span>dependientes <span class=\"_ _3\"> </span>consolidadas <span class=\"_ _4\"> </span>s<span class=\"_ _5\"></span>e <span class=\"_ _4\"> </span>pre<span class=\"_ _5\"></span>senta <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span><span class=\"ls2\">el</span> <span class=\"_ _3\"> </span><span class=\"ff7\">cap\u00edtulo<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>\u201cPatrimonio <span class=\"_ _3\"> </span>neto <span class=\"_ _3\"> </span>at</span>rib<span class=\"_ _5\"></span>uido <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>intereses minoritarios<span class=\"ff7\">\u201d <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>estado de <span class=\"_ _5\"></span>si</span>tuac<span class=\"_ _5\"></span>i\u00f3n financiera <span class=\"_ _5\"></span>consolidado, <span class=\"_ _5\"></span><span class=\"ff7\">en <span class=\"_ _5\"></span>\u201cResultado <span class=\"_ _5\"></span>consolidado d<span class=\"_ _5\"></span>el ejercicio <span class=\"_ _5\"></span>atr<span class=\"_ _5\"></span></span>ibuible a inte<span class=\"_ _5\"></span>reses minoritarios<span class=\"ff7\">\u201d <span class=\"_ _5\"></span>de la c<span class=\"_ _5\"></span>uenta de <span class=\"_ _5\"></span>resultados <span class=\"_ _5\"></span>consolidada, respectivamente y <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>\u201cResultado global total </span>consolidado del ejercicio, neto de impuestos atribuible a intereses minoritarios<span class=\"ff7 ls9\">\u201d</span><span class=\"ff7 ls9\">.</span> g)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Hom<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> </span>Se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ju<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>hom<span class=\"_ _0\"></span>og<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ei<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>sar<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>a f<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>ada<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> S<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l p<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r\u00ed<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> G<span class=\"_ _0\"></span>ru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> h)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Eli<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> op<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> </span>To<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s l<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s s<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ud<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s y<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> Gr<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span> as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>o l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>ul<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> a\u00fa<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>oc<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3<span class=\"_ _0\"></span>n. i)<span class=\"ls0\"> <span class=\"_ _16\"> </span>Com<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3<span class=\"_ _0\"></span>n </span>En <span class=\"_ _5\"></span>cumplimiento d<span class=\"_ _5\"></span>e lo <span class=\"_ _5\"></span>establecido <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>NIIF<span class=\"_ _5\"></span>-UE, <span class=\"_ _5\"></span>las cu<span class=\"_ _5\"></span>entas anuales <span class=\"_ _5\"></span>consolidadas <span class=\"_ _5\"></span>presentan, junto <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>las cifras <span class=\"_ _3\"> </span>correspondientes <span class=\"_ _4\"> </span>al <span class=\"_ _3\"> </span>ejercicio <span class=\"_ _4\"> </span>anual <span class=\"_ _3\"> </span>terminado <span class=\"_ _4\"> </span>el<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>31 <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>2025, <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>correspondientes <span class=\"_ _4\"> </span>al ejercicio anual terminado el 31 de diciembre de 2024. Conforme <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>lo <span class=\"_ _a\"></span>exigido <span class=\"_ _5\"></span>po<span class=\"_ _5\"></span>r <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>NIC <span class=\"_ _a\"></span>1, <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>info<span class=\"_ _5\"></span>rmaci\u00f3n <span class=\"_ _5\"></span>contenida <span class=\"_ _a\"></span>en <span class=\"_ _5\"></span>las <span class=\"_ _a\"></span>presentes <span class=\"_ _5\"></span>cuentas <span class=\"_ _a\"></span>anuales <span class=\"_ _5\"></span>consoli<span class=\"_ _a\"></span>dadas referida al ejercicio 2025 se presenta a efectos comparativos con la informaci\u00f3n referida al ejercicio <span class=\"_ _5\"></span>2024<span class=\"_ _2b\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-552": {
   "value": "El<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>m\u00e9t<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> apl<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> en la con<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>de to<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> las Soc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> dep<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s ha sid<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span> inte<span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> glo<span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span>l al<span class=\"_ _0\"></span> po<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> So<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> do<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> o in<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ir<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>a s<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> al<span class=\"_ _0\"></span> 50<span class=\"_ _0\"></span>%<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> su<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>pi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> so<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span>sp<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>er<span class=\"_ _2b\"> </span>Vi<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> C<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ag<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> C<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>.,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Li<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> G<span class=\"_ _0\"></span>ru<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>o p<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ee <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rt<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>0%<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> m\u00e9<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> (<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>22<span class=\"_ _0\"></span>)<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>En<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>No<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>mu<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>a a <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>y a<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Dependientes <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>todas las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>sobre las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el Gru<span class=\"_ _0\"></span>po tiene control. <span class=\"_ _b\"></span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>contr<span class=\"_ _5\"></span>ola <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>ntidad <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>uando <span class=\"_ _a\"></span>est\u00e1 <span class=\"_ _b\"></span>expuesto, <span class=\"_ _a\"></span>o <span class=\"_ _b\"></span>tiene <span class=\"_ _a\"></span>derecho, <span class=\"_ _a\"></span>a <span class=\"_ _b\"></span>obtener <span class=\"_ _5\"></span>uno<span class=\"_ _5\"></span>s <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span>endimientos variables <span class=\"_ _b\"></span>por <span class=\"_ _5\"></span>su<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>implicaci\u00f3n <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>part<span class=\"_ _0\"></span>icipada <span class=\"_ _a\"></span>y <span class=\"_ _b\"></span>tiene <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>cap<span class=\"_ _0\"></span>acidad <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>utilizar <span class=\"_ _a\"></span>su <span class=\"_ _b\"></span>poder <span class=\"_ _a\"></span>sobre <span class=\"_ _a\"></span>ella <span class=\"_ _b\"></span>para <span class=\"_ _a\"></span>influir sobre esos rendimientos. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "f)<span class=\"ls0\"> <span class=\"_ _15\"> </span>Par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ant<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span><span class=\"ls11\">. <span class=\"ls0\"> </span></span></span>Los <span class=\"_ _5\"></span>acci<span class=\"_ _5\"></span>onistas <span class=\"_ _5\"></span>minoritarios <span class=\"_ _5\"></span>repres<span class=\"_ _5\"></span>entan <span class=\"_ _5\"></span>la <span class=\"_ _a\"></span>porci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>ganancia <span class=\"_ _5\"></span>o <span class=\"_ _a\"></span>p\u00e9rdida <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>patrimonio <span class=\"_ _a\"></span>neto <span class=\"_ _5\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _5\"></span>posee <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>l Grupo. El <span class=\"_ _b\"></span>v<span class=\"_ _5\"></span>alor <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _e\"> </span>participaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>los <span class=\"_ _b\"></span>accionistas <span class=\"_ _b\"></span>m<span class=\"_ _5\"></span>inoritarios <span class=\"_ _b\"></span>en <span class=\"_ _e\"> </span>el <span class=\"_ _b\"></span>patrimonio <span class=\"_ _b\"> </span>neto <span class=\"_ _e\"> </span>y <span class=\"_ _b\"></span>en <span class=\"_ _b\"> </span>l<span class=\"_ _5\"></span>os <span class=\"_ _b\"></span>resultados <span class=\"_ _e\"> </span>de <span class=\"_ _b\"></span>las Sociedades <span class=\"_ _3\"> </span>dependientes <span class=\"_ _3\"> </span>consolidadas <span class=\"_ _4\"> </span>s<span class=\"_ _5\"></span>e <span class=\"_ _4\"> </span>pre<span class=\"_ _5\"></span>senta <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span><span class=\"ls2\">el</span> <span class=\"_ _3\"> </span><span class=\"ff7\">cap\u00edtulo<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>\u201cPatrimonio <span class=\"_ _3\"> </span>neto <span class=\"_ _3\"> </span>at</span>rib<span class=\"_ _5\"></span>uido <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>intereses minoritarios<span class=\"ff7\">\u201d <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>estado de <span class=\"_ _5\"></span>si</span>tuac<span class=\"_ _5\"></span>i\u00f3n financiera <span class=\"_ _5\"></span>consolidado, <span class=\"_ _5\"></span><span class=\"ff7\">en <span class=\"_ _5\"></span>\u201cResultado <span class=\"_ _5\"></span>consolidado d<span class=\"_ _5\"></span>el ejercicio <span class=\"_ _5\"></span>atr<span class=\"_ _5\"></span></span>ibuible a inte<span class=\"_ _5\"></span>reses minoritarios<span class=\"ff7\">\u201d <span class=\"_ _5\"></span>de la c<span class=\"_ _5\"></span>uenta de <span class=\"_ _5\"></span>resultados <span class=\"_ _5\"></span>consolidada, respectivamente y <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>\u201cResultado global total </span>consolidado del ejercicio, neto de impuestos atribuible a intereses minoritarios<span class=\"ff7 ls9\">\u201d</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-528": {
   "value": "a)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Com<span class=\"_ _5\"></span>binaciones de negocios y fondo de comercio </span>Las combinaciones de negocios se contabilizan mediante la aplicaci\u00f3n del m\u00e9todo de adquisici\u00f3n. Los act<span class=\"_ _0\"></span>ivos <span class=\"_ _0\"></span>identificables ad<span class=\"_ _0\"></span>quiridos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>asumidos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>valoran <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>sus <span class=\"_ _1\"></span>v<span class=\"_ _5\"></span>alores <span class=\"_ _0\"></span>razonables <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>de su adquisici\u00f3n. Para cada <span class=\"_ _0\"></span>combinaci\u00f3n de neg<span class=\"_ _0\"></span>ocios, la adquirente v<span class=\"_ _0\"></span>alora cualquier particip<span class=\"_ _0\"></span>aci\u00f3n no dominante en l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>adquirida <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>raz<span class=\"_ _0\"></span>ona<span class=\"_ _5\"></span>ble <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>porcional <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>participaci\u00f3n <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>dom<span class=\"_ _0\"></span>inante <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos netos identificables de la adquirida<span class=\"_ _5\"></span><span class=\"lsa\">. </span>Los costes relacionados con la adquisici\u00f3n se registran como gastos en la cuenta de resultados consolidada.<span class=\"_ _2b\"> </span>Cuando <span class=\"_ _4\"> </span>el<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>Grupo <span class=\"_ _4\"> </span>adquiere <span class=\"_ _4\"> </span>un <span class=\"_ _3\"> </span>negocio, <span class=\"_ _4\"> </span>clasifica <span class=\"_ _3\"> </span>o <span class=\"_ _4\"> </span>designa <span class=\"_ _3\"> </span>los <span class=\"_ _4\"> </span>activos <span class=\"_ _3\"> </span>identificables <span class=\"_ _4\"> </span>adqui<span class=\"_ _5\"></span>ridos <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>pasivos asumidos <span class=\"_ _b\"></span>seg\u00fan <span class=\"_ _b\"></span>sea<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>necesario <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>la <span class=\"_ _e\"> </span>base <span class=\"_ _b\"></span>de <span class=\"_ _b\"> </span>los <span class=\"_ _e\"> </span>acuerdos <span class=\"_ _b\"></span>contractuales, <span class=\"_ _b\"></span>condiciones <span class=\"_ _b\"></span>econ\u00f3micas, <span class=\"_ _e\"> </span>sus pol\u00edticas contables y de explotaci\u00f3n y otras condiciones pertinentes que existan<span class=\"_ _5\"></span> en la fecha<span class=\"_ _0\"></span> de adquisici\u00f3n.<span class=\"_ _2b\"> </span> Si la c<span class=\"_ _5\"></span>ombinaci\u00f3n de n<span class=\"_ _5\"></span>egocios es re<span class=\"_ _5\"></span>alizada por etapas, <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>Grupo valora nuevamente <span class=\"_ _5\"></span>sus participaciones en<span class=\"_ _5\"></span> el patrimonio <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>adquirida <span class=\"_ _3\"> </span>p<span class=\"_ _5\"></span>reviamente <span class=\"_ _3\"> </span>mantenidas <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>su <span class=\"_ _3\"> </span>valor <span class=\"_ _3\"> </span>razonable <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>la <span class=\"_ _d\"> </span>fecha <span class=\"_ _4\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>adquisici\u00f3n <span class=\"_ _4\"> </span>y reconocer\u00e1 las ganancias o p\u00e9rdidas resultantes, si las hubiera, en la cuenta de resultados consolidada.  Cualquier <span class=\"_ _a\"></span>contraprestaci\u00f3n <span class=\"_ _a\"></span>contingente <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>transfiere, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>reconoce <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>razonable <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>de adquisici\u00f3n. <span class=\"_ _5\"></span>Cambios <span class=\"_ _5\"></span>posteriores en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>razonable <span class=\"_ _5\"></span>de contra<span class=\"_ _5\"></span>prestaciones contingentes <span class=\"_ _5\"></span>clasificadas c<span class=\"_ _5\"></span>omo un <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>o <span class=\"_ _e\"> </span>un <span class=\"_ _b\"></span>pasivo, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconocer\u00e1n <span class=\"_ _b\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>a <span class=\"_ _e\"> </span>la <span class=\"_ _b\"></span>NIIF <span class=\"_ _b\"></span>9, <span class=\"_ _b\"></span>re<span class=\"_ _5\"></span>gistr\u00e1ndose <span class=\"_ _b\"></span>cualquier <span class=\"_ _b\"></span>ganancia <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>p\u00e9rdida resultante <span class=\"_ _b\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>resultados <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>en <span class=\"_ _b\"> </span>o<span class=\"_ _5\"></span>tro <span class=\"_ _e\"> </span>resultado <span class=\"_ _b\"></span>global. <span class=\"_ _e\"> </span>Si <span class=\"_ _e\"> </span>la <span class=\"_ _b\"></span>contraprestaci\u00f3n <span class=\"_ _e\"> </span>contingente <span class=\"_ _b\"></span>es <span class=\"_ _e\"> </span>clasificada <span class=\"_ _e\"> </span>como patrimonio, no se valorar<span class=\"ls2\">en</span> nuevamente y su liquidaci\u00f3n posterior <span class=\"ls10\">se</span> contabilizar\u00e1 dentro del patrimonio neto. El <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>comercio<span class=\"_ _5\"></span> a<span class=\"_ _5\"></span>dquirido <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>combinaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>negocios se<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>valora <span class=\"_ _5\"></span>inicialmente, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>mom<span class=\"_ _5\"></span>ento <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la adquisici\u00f3n, a <span class=\"_ _0\"></span>su c<span class=\"_ _0\"></span>oste, si<span class=\"_ _0\"></span>endo \u00e9ste <span class=\"_ _0\"></span>el e<span class=\"_ _0\"></span>xceso entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>contraprestaci\u00f3n <span class=\"_ _0\"></span>transferida m<span class=\"_ _0\"></span>\u00e1s cualquier<span class=\"_ _0\"></span> participaci\u00f3n <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>dominante <span class=\"_ _b\"></span>en <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>adqu<span class=\"_ _5\"></span>irida <span class=\"_ _b\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>importe <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _b\"></span>identificables <span class=\"_ _a\"></span>adquiridos <span class=\"_ _a\"></span>y <span class=\"_ _b\"></span>los <span class=\"_ _a\"></span>pasivos asumidos. Si la contrapr<span class=\"_ _0\"></span>estaci\u00f3n es inferior al <span class=\"_ _0\"></span>valor razonabl<span class=\"_ _0\"></span>e de los <span class=\"_ _0\"></span>activos netos de <span class=\"_ _0\"></span>la Sociedad adquir<span class=\"_ _0\"></span>ida, la diferencia se reconoce en resultados. Los <span class=\"_ _5\"></span>fondos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>comercio <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>otros <span class=\"_ _5\"></span>activos i<span class=\"_ _5\"></span>ntangibles d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>vida <span class=\"_ _5\"></span>\u00fatil <span class=\"_ _5\"></span>indefinida <span class=\"_ _5\"></span>(marca), <span class=\"_ _a\"></span>se <span class=\"_ _5\"></span>asignan, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>momento de <span class=\"_ _1\"></span>la<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>adquisici\u00f3n, <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>unidad <span class=\"_ _1\"></span>ge<span class=\"_ _5\"></span>neradora <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>ag<span class=\"_ _5\"></span>regaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>unidades <span class=\"_ _1\"></span>generadoras <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>efectivo<span class=\"_ _0\"></span> susceptibles d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>beneficiarse <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>sinergias <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>una combinaci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>negocio <span class=\"_ _0\"></span>correspondiente <span class=\"_ _1\"></span>al<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>nivel <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _1\"></span>ba<span class=\"_ _5\"></span>jo<span class=\"_ _0\"></span> al cual el fondo de comercio se pilota a efectos de gesti\u00f3n interna y no debe ser mayor que un segmento. E<span class=\"ff7\">l Grupo identifica una \u201cGerencia\u201d como la unidad generadora de efectivo identifi<span class=\"_ _0\"></span>cable de menor tama\u00f1o.<span class=\"_ _5\"></span><span class=\"ff3\"> </span></span>Una gerencia es la<span class=\"_ _5\"></span> agrupaci\u00f3n de una o varias cl\u00ednicas en t<span class=\"_ _5\"></span>orno a un \u00e1rea geogr\u00e1fica com\u00fan y qu<span class=\"_ _5\"></span>e comparten maquinaria m\u00e9dica, recursos humanos y direcci\u00f3n operativa. El Grupo<span class=\"_ _0\"></span> cu<span class=\"_ _0\"></span>enta <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>dos <span class=\"_ _0\"></span>tipos <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e cl\u00edn<span class=\"_ _0\"></span>icas: <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cl\u00ednicas <span class=\"_ _0\"></span>denominadas <span class=\"_ _0\"></span>sat\u00e9lites, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>tienen <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>omercial y <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>atenci\u00f3n <span class=\"_ _a\"></span>b\u00e1sica <span class=\"_ _5\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>enfocan <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>captaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>pacientes, <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>re<span class=\"_ _5\"></span>alizaci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>consultas <span class=\"_ _a\"></span>preoperatorias <span class=\"_ _a\"></span>y las re<span class=\"_ _0\"></span>visiones <span class=\"_ _0\"></span>postoperatorias <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>otro <span class=\"_ _0\"></span>lado <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>l\u00ednicas <span class=\"_ _0\"></span>quir\u00fargicas <span class=\"_ _0\"></span>donde <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>realizan <span class=\"_ _0\"></span>adem\u00e1s <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>lo<span class=\"_ _5\"></span>s <span class=\"_ _0\"></span>servicios<span class=\"_ _0\"></span> mencionados <span class=\"_ _b\"></span>anteriormente, <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>tratamientos <span class=\"_ _b\"></span>quir\u00fargicos <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>requie<span class=\"_ _5\"></span>ren <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>inversiones <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>equipos <span class=\"_ _b\"></span>m\u00e9dicos especializados. Las <span class=\"_ _a\"></span>\u201cGerencias\u201d <span class=\"_ _5\"></span>consti<span class=\"_ _5\"></span>tuyen <span class=\"_ _5\"></span>un <span class=\"_ _a\"></span>agrupamiento <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cl\u00ednicas <span class=\"_ _5\"></span>que <span class=\"_ _a\"></span>operan <span class=\"_ _a\"></span>juntas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>manera <span class=\"_ _5\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>generen <span class=\"_ _a\"></span>flujo de ingresos independientes y de acuerdo con la gesti\u00f3n real de sus operaciones. La <span class=\"_ _b\"> </span>Dir<span class=\"_ _5\"></span>ecci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _e\"> </span>Sociedad <span class=\"_ _b\"></span>dominante <span class=\"_ _e\"> </span>revisa <span class=\"_ _b\"></span>el <span class=\"_ _e\"> </span>rendimiento <span class=\"_ _b\"></span>empresarial <span class=\"_ _b\"></span>en <span class=\"_ _e\"> </span>base <span class=\"_ _b\"></span>a <span class=\"_ _e\"> </span>las <span class=\"_ _b\"></span>\u00e1reas <span class=\"_ _e\"> </span>geogr\u00e1ficas (Espa\u00f1a, <span class=\"_ _4\"> </span>Alemania, <span class=\"_ _4\"> </span>Italia <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>Reino <span class=\"_ _e\"> </span>Uni<span class=\"_ _5\"></span>do) <span class=\"_ _4\"> </span>excepto <span class=\"_ _4\"> </span>para <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>cl\u00ednicas <span class=\"_ _4\"> </span>donde <span class=\"_ _4\"> </span>existen <span class=\"_ _4\"> </span>socios <span class=\"_ _4\"> </span>minoritarios <span class=\"_ _4\"> </span>que representan en s\u00ed mismas una UGE (gerencia). Tras <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>reconocimiento <span class=\"_ _5\"></span>inicial, <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>mercio s<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>valora <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>coste <span class=\"_ _5\"></span>menos <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>as p<span class=\"_ _5\"></span>\u00e9rdidas p<span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>de valor acumuladas. Se realizan las pruebas de deterioro del valor del fondo de comercio anualmente<span class=\"_ _5\"></span> o siempre que existan indicios de deterioro<span class=\"lsa\">, </span>de conformidad con la NIC 36.9 y NIC 36.10. A estos efectos el grupo identifica como indicios de deterioro los siguientes: Fuentes externas de indicios: El Grupo eval\u00faa si existen cambios adversos en: \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Valor <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>mercado <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _1\"></span>los <span class=\"_ _0\"></span>activos/UGE: <span class=\"_ _1\"></span>descensos <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>ignificativos <span class=\"_ _1\"></span>(superiores <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>15%) <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _1\"></span>razon<span class=\"_ _5\"></span>able </span>de activos/UGE, instalaciones m\u00e9dicas o inmuebles en propi<span class=\"_ _0\"></span>edad.<span class=\"_ _5\"></span> \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>EBITDA <span class=\"_ _a\"></span>ne<span class=\"_ _5\"></span>gativo <span class=\"_ _a\"></span>recurrente <span class=\"_ _a\"></span>(durante <span class=\"_ _b\"></span>los <span class=\"_ _5\"></span>do<span class=\"_ _5\"></span>s <span class=\"_ _a\"></span>\u00faltimos <span class=\"_ _a\"></span>a\u00f1<span class=\"_ _5\"></span>os) <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>l<span class=\"_ _5\"></span>as <span class=\"_ _a\"></span>gerencias <span class=\"_ _b\"></span>madur<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>(<span class=\"_ _0\"></span>con <span class=\"_ _a\"></span>m\u00e1s <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e </span>dos a\u00f1os de existencia). \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Entorno econ\u00f3mico o sectorial. </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Cambios <span class=\"_ _a\"></span>regulatorios <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>sector <span class=\"_ _a\"></span>sanitario, <span class=\"_ _5\"></span>tales <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _a\"></span>IVA <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>prestaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>servicios </span>sanitarios, o que la Sanidad P\u00fablica asuma determinadas intervenciones quir\u00fargicas.  \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Presi\u00f3n competitiva de nuevos operadores. </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Evoluci\u00f3n negativa en la demanda de tratamientos oftalmol\u00f3gicos a tasas superiores al 15<span class=\"_ _0\"></span>%<span class=\"_ _5\"></span>-<span class=\"ls2\">20%</span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Coste <span class=\"_ _b\"></span>de <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>apital <span class=\"_ _a\"></span>y <span class=\"_ _b\"></span>tasas <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>descuento: <span class=\"_ _a\"></span>incremento <span class=\"_ _b\"></span>relevante <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _a\"></span>tip<span class=\"_ _5\"></span>os <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>inter\u00e9s <span class=\"_ _a\"></span>o <span class=\"_ _b\"></span>en <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>oste <span class=\"_ _a\"></span>de </span>financiaci\u00f3n que afecte a las tasas utilizadas en los c\u00e1lculos de valor en uso. \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Evidencia <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>obsolescencia <span class=\"_ _e\"> </span>tecnol\u00f3gica: <span class=\"_ _b\"></span>equipos <span class=\"_ _e\"> </span>m\u00e9dicos <span class=\"_ _e\"> </span>cuyo <span class=\"_ _e\"> </span>rendimiento <span class=\"_ _e\"> </span>esperado <span class=\"_ _e\"> </span>ya <span class=\"_ _e\"> </span>no <span class=\"_ _b\"></span>resulta </span>competitivo frente a alternativas m\u00e1s modernas. Fuentes internas de indicios: \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Obsolescencia o deterioro f\u00edsico de equipamiento m\u00e9dico. </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Rendimiento econ\u00f3mico inferior al esperado (ROI por debajo del 5%) </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Gerencias con in<span class=\"_ _0\"></span>gresos o <span class=\"_ _0\"></span>m\u00e1rgenes per<span class=\"_ _0\"></span>sistentemente por <span class=\"_ _0\"></span>debajo de<span class=\"_ _0\"></span> presupuesto o<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>a\u00f1os anteriore<span class=\"_ _0\"></span>s.<span class=\"_ _a\"></span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Decisiones <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>reorganizaci\u00f3n: <span class=\"_ _5\"></span>pl<span class=\"_ _5\"></span>anes <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>cierre, <span class=\"_ _5\"></span>reestructuraci\u00f3n <span class=\"_ _a\"></span>o <span class=\"_ _5\"></span>venta <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>l\u00ednicas <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>indiq<span class=\"_ _5\"></span>uen <span class=\"_ _5\"></span>que </span>los activos asociados podr\u00edan no recuperar su valor en libros. \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Uso <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>activos: <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>apacidad <span class=\"_ _b\"></span>instalada <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span>ciosa <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>infraut<span class=\"_ _0\"></span>ilizaci\u00f3n <span class=\"_ _b\"></span>prolongada <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>quir\u00f3fanos <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>quipos </span>m\u00e9dicos inferiores al 25%. P\u00e9rdidas por deterioro del valor de los fondos de comercio, marca e inmovili<span class=\"_ _0\"></span>zado material<span class=\"_ _5\"></span> El  dete<span class=\"_ _5\"></span>rioro  del <span class=\"_ _2\"> </span>fondo  de <span class=\"_ _2\"> </span>comercio<span class=\"_ _5\"></span>,  m<span class=\"_ _5\"></span>arca  e <span class=\"_ _2\"> </span>inmovilizado  m<span class=\"_ _5\"></span>aterial <span class=\"_ _2\"> </span>se <span class=\"_ _2\"> </span>determina  evaluando <span class=\"_ _2\"> </span>el <span class=\"_ _2\"> </span>importe recuperable <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>unidad <span class=\"_ _a\"></span>generadora <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>efectivo <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>unidades, <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>relaciona <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>fondo <span class=\"_ _a\"></span>de comercio.  Se estima <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable d<span class=\"_ _0\"></span>e una <span class=\"_ _0\"></span>UGE <span class=\"_ _0\"></span>entendiendo <span class=\"_ _0\"></span>\u00e9ste <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>mayor <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>menos costes <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>enajenaci\u00f3n <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>disposici\u00f3n <span class=\"_ _a\"></span>por <span class=\"_ _5\"></span>otra <span class=\"_ _5\"></span>v\u00eda, <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>v<span class=\"_ _5\"></span>alor <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>uso<span class=\"_ _5\"></span>. <span class=\"_ _5\"></span>En <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>aso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _b\"></span>importe <span class=\"_ _5\"></span>recuperable sea <span class=\"_ _5\"></span>inferior <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>lib<span class=\"_ _5\"></span>ros del <span class=\"_ _5\"></span>ac<span class=\"_ _5\"></span>tivo <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>considera <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>est\u00e1 <span class=\"_ _5\"></span>deteriorado <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>reduce <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>libros <span class=\"_ _5\"></span>hasta su importe recuperable. Las p\u00e9rdidas por deterioro se reconocen en la cuenta de resultad<span class=\"_ _0\"></span>os consolidada.<span class=\"_ _5\"></span> Para estimar el <span class=\"_ _0\"></span>valor en <span class=\"_ _0\"></span>uso se <span class=\"_ _0\"></span>descuentan a <span class=\"_ _0\"></span>su valor a<span class=\"_ _0\"></span>ctual los f<span class=\"_ _0\"></span>lujos de efectivo futuros estimados, utilizando<span class=\"_ _0\"></span> una <span class=\"_ _a\"></span>tasa <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>escuento <span class=\"_ _a\"></span>antes <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>impuestos <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>refleje <span class=\"_ _a\"></span>las <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>stimaciones <span class=\"_ _a\"></span>actuales <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>mercado <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>valor temporal <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>dinero <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>riesgos <span class=\"_ _a\"></span>espec\u00edficos <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _a\"></span>activo. <span class=\"_ _b\"></span>E<span class=\"_ _0\"></span>stos <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>\u00e1lculos <span class=\"_ _5\"></span>utilizan <span class=\"_ _a\"></span>flujos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>efectivo <span class=\"_ _a\"></span>proyectados basados <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>presupuestos <span class=\"_ _e\"> </span>financieros <span class=\"_ _b\"></span>ap<span class=\"_ _5\"></span>robados <span class=\"_ _b\"></span>por <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>Administradores <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>Sociedad <span class=\"_ _e\"> </span>dominante <span class=\"_ _b\"> </span>y<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>que cubren un p<span class=\"_ _0\"></span>eriodo de 5<span class=\"_ _0\"></span> a\u00f1os, <span class=\"_ _0\"></span>los f<span class=\"_ _0\"></span>lujos de <span class=\"_ _0\"></span>efectivos m<span class=\"_ _0\"></span>\u00e1s all\u00e1 <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>se periodo <span class=\"_ _0\"></span>de 5 <span class=\"_ _0\"></span>a\u00f1os s<span class=\"_ _0\"></span>e extrapolan<span class=\"_ _5\"></span> utilizando tasas de crecimiento constantes. De conformidad con lo <span class=\"_ _0\"></span>establecido en la <span class=\"_ _0\"></span>NIC 36.54, l<span class=\"_ _0\"></span>os flujos <span class=\"_ _0\"></span>de efectivo estimados <span class=\"_ _0\"></span>para determinar el <span class=\"_ _0\"></span>importe recuperable de <span class=\"_ _5\"></span>la unidad <span class=\"_ _5\"></span>generadora de efectivo e<span class=\"_ _5\"></span>xpresados en una <span class=\"_ _5\"></span>moneda distinta del <span class=\"_ _5\"></span>euro se <span class=\"_ _5\"></span>convierten a euro <span class=\"_ _5\"></span>utilizando <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>tipo <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>cambio <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>ontado <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>estimaci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _5\"></span>valor <span class=\"_ _a\"></span>en <span class=\"_ _5\"></span>uso. <span class=\"_ _a\"></span>El <span class=\"_ _5\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>ambio utilizado corresponde al tipo de cambio EUR/GBP spot al cierre del ejercicio. Excepto para <span class=\"_ _5\"></span>los deterioros c<span class=\"_ _5\"></span>orrespondientes a los<span class=\"_ _5\"></span> fondos de <span class=\"_ _5\"></span>comercio y <span class=\"_ _5\"></span>marca, las <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _5\"></span>por deterioro se revierten s<span class=\"_ _5\"></span>i hubiera <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>cambio en<span class=\"_ _5\"></span> las <span class=\"_ _5\"></span>causas <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>determinan. La <span class=\"_ _5\"></span>reversi\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>una p<span class=\"_ _5\"></span>\u00e9rdida por <span class=\"_ _5\"></span>deterioro s<span class=\"_ _5\"></span>e contabiliza en l<span class=\"_ _0\"></span>a cuenta <span class=\"_ _0\"></span>de re<span class=\"_ _0\"></span>sultados consolidada. <span class=\"_ _0\"></span>Una p\u00e9rd<span class=\"_ _0\"></span>ida por <span class=\"_ _0\"></span>deterioro s\u00f3lo <span class=\"_ _0\"></span>puede <span class=\"_ _0\"></span>ser re<span class=\"_ _0\"></span>vertida hasta e<span class=\"_ _0\"></span>l punto <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>contabl<span class=\"_ _5\"></span>e <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>activo <span class=\"_ _4\"> </span>no <span class=\"_ _4\"> </span>exc<span class=\"_ _5\"></span>eda <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>importe <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>habr\u00eda <span class=\"_ _3\"> </span>sido <span class=\"_ _e\"> </span>d<span class=\"_ _5\"></span>eterminado, <span class=\"_ _4\"> </span>neto <span class=\"_ _4\"> </span>de amortizaciones, si no se hubiera reconocido la mencionada p\u00e9rdida por deterioro. Las <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>relacionadas <span class=\"_ _5\"></span>con <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>deterioro <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>UGE <span class=\"_ _a\"></span>reduc<span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>inicialmente, <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>caso, <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _a\"></span>del fondo de <span class=\"_ _0\"></span>comercio <span class=\"_ _0\"></span>y mar<span class=\"_ _0\"></span>ca asignado <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>misma y <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>continua<span class=\"_ _0\"></span>ci\u00f3n a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>dem\u00e1s <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>de la <span class=\"_ _1\"></span>UGE, prorrateando en <span class=\"_ _b\"></span>funci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>contable <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>cada <span class=\"_ _b\"></span>uno <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos, <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>l\u00edmite <span class=\"_ _b\"></span>pa<span class=\"_ _5\"></span>ra <span class=\"_ _b\"></span>cada <span class=\"_ _b\"></span>uno <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ellos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>su <span class=\"_ _b\"> </span>valo<span class=\"_ _5\"></span>r recuperable. Para los test<span class=\"_ _5\"></span> de deterioro distintos <span class=\"_ _5\"></span>de los fondos de c<span class=\"_ _5\"></span>omercio <span class=\"_ _5\"></span>y marca, <span class=\"_ _5\"></span>es decir, del i<span class=\"_ _5\"></span>nmovilizado material y de los <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>os <span class=\"_ _1\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span>rechos <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>o, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>dentifica <span class=\"_ _1\"></span>una <span class=\"_ _0\"></span>\u201cGerencia\u201d<span class=\"ff3\"> <span class=\"_ _0\"></span>como <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>UGE <span class=\"_ _1\"></span>identificable <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>menor <span class=\"_ _1\"></span>tama\u00f1o.<span class=\"_ _5\"></span> </span>Las <span class=\"_ _5\"></span>p\u00e9rdidas <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>orrespondientes <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span>terioro <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>comercio <span class=\"_ _b\"></span>y marca <span class=\"_ _a\"></span>no <span class=\"_ _5\"></span>pueden <span class=\"_ _5\"></span>ser <span class=\"_ _a\"></span>objeto <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>reversi\u00f3n en periodos futuros.  Si se ha <span class=\"_ _0\"></span>distribuido fon<span class=\"_ _0\"></span>do de c<span class=\"_ _0\"></span>omercio a u<span class=\"_ _0\"></span>na unidad g<span class=\"_ _0\"></span>eneradora de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>y la en<span class=\"_ _0\"></span>tidad enajena <span class=\"_ _0\"></span>o dispone <span class=\"_ _0\"></span>por otra <span class=\"_ _5\"></span>v\u00eda <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>actividad <span class=\"_ _5\"></span>dentro <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>esa <span class=\"_ _5\"></span>unidad, <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>fo<span class=\"_ _5\"></span>ndo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>comercio <span class=\"_ _5\"></span>asociado <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>actividad <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>incl<span class=\"_ _5\"></span>uir\u00e1 e<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>el importe en <span class=\"_ _5\"></span>libros de <span class=\"_ _5\"></span>la actividad c<span class=\"_ _5\"></span>uando s<span class=\"_ _5\"></span>e determine e<span class=\"_ _5\"></span>l resultado pro<span class=\"_ _5\"></span>cedente de la e<span class=\"_ _5\"></span>najenaci\u00f3n o <span class=\"_ _5\"></span>disposici\u00f3n<span class=\"_ _2b\"> </span>por <span class=\"_ _5\"></span>otra <span class=\"_ _5\"></span>v\u00eda, y <span class=\"_ _5\"></span>se v<span class=\"_ _5\"></span>alorar\u00e1 a <span class=\"_ _5\"></span>partir <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>valores <span class=\"_ _5\"></span>relativos de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>actividad <span class=\"_ _5\"></span>enajenada o<span class=\"_ _5\"></span> dispuesta <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>otra v<span class=\"_ _5\"></span>\u00eda y de la parte de la unidad generadora de efectivo que se siga manteniendo<span class=\"_ _2b\"> </span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-543": {
   "value": "a)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Com<span class=\"_ _5\"></span>binaciones de negocios y fondo de comercio </span>Las combinaciones de negocios se contabilizan mediante la aplicaci\u00f3n del m\u00e9todo de adquisici\u00f3n. Los act<span class=\"_ _0\"></span>ivos <span class=\"_ _0\"></span>identificables ad<span class=\"_ _0\"></span>quiridos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>asumidos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>valoran <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>sus <span class=\"_ _1\"></span>v<span class=\"_ _5\"></span>alores <span class=\"_ _0\"></span>razonables <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>de su adquisici\u00f3n. Para cada <span class=\"_ _0\"></span>combinaci\u00f3n de neg<span class=\"_ _0\"></span>ocios, la adquirente v<span class=\"_ _0\"></span>alora cualquier particip<span class=\"_ _0\"></span>aci\u00f3n no dominante en l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>adquirida <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>raz<span class=\"_ _0\"></span>ona<span class=\"_ _5\"></span>ble <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>porcional <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>participaci\u00f3n <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>dom<span class=\"_ _0\"></span>inante <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos netos identificables de la adquirida<span class=\"_ _5\"></span><span class=\"lsa\">. </span>Los costes relacionados con la adquisici\u00f3n se registran como gastos en la cuenta de resultados consolidada.<span class=\"_ _2b\"> </span>Cuando <span class=\"_ _4\"> </span>el<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>Grupo <span class=\"_ _4\"> </span>adquiere <span class=\"_ _4\"> </span>un <span class=\"_ _3\"> </span>negocio, <span class=\"_ _4\"> </span>clasifica <span class=\"_ _3\"> </span>o <span class=\"_ _4\"> </span>designa <span class=\"_ _3\"> </span>los <span class=\"_ _4\"> </span>activos <span class=\"_ _3\"> </span>identificables <span class=\"_ _4\"> </span>adqui<span class=\"_ _5\"></span>ridos <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>pasivos asumidos <span class=\"_ _b\"></span>seg\u00fan <span class=\"_ _b\"></span>sea<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>necesario <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>la <span class=\"_ _e\"> </span>base <span class=\"_ _b\"></span>de <span class=\"_ _b\"> </span>los <span class=\"_ _e\"> </span>acuerdos <span class=\"_ _b\"></span>contractuales, <span class=\"_ _b\"></span>condiciones <span class=\"_ _b\"></span>econ\u00f3micas, <span class=\"_ _e\"> </span>sus pol\u00edticas contables y de explotaci\u00f3n y otras condiciones pertinentes que existan<span class=\"_ _5\"></span> en la fecha<span class=\"_ _0\"></span> de adquisici\u00f3n.<span class=\"_ _2b\"> </span> Si la c<span class=\"_ _5\"></span>ombinaci\u00f3n de n<span class=\"_ _5\"></span>egocios es re<span class=\"_ _5\"></span>alizada por etapas, <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>Grupo valora nuevamente <span class=\"_ _5\"></span>sus participaciones en<span class=\"_ _5\"></span> el patrimonio <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>adquirida <span class=\"_ _3\"> </span>p<span class=\"_ _5\"></span>reviamente <span class=\"_ _3\"> </span>mantenidas <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>su <span class=\"_ _3\"> </span>valor <span class=\"_ _3\"> </span>razonable <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>la <span class=\"_ _d\"> </span>fecha <span class=\"_ _4\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>adquisici\u00f3n <span class=\"_ _4\"> </span>y reconocer\u00e1 las ganancias o p\u00e9rdidas resultantes, si las hubiera, en la cuenta de resultados consolidada.  Cualquier <span class=\"_ _a\"></span>contraprestaci\u00f3n <span class=\"_ _a\"></span>contingente <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>transfiere, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>reconoce <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>razonable <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>de adquisici\u00f3n. <span class=\"_ _5\"></span>Cambios <span class=\"_ _5\"></span>posteriores en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>razonable <span class=\"_ _5\"></span>de contra<span class=\"_ _5\"></span>prestaciones contingentes <span class=\"_ _5\"></span>clasificadas c<span class=\"_ _5\"></span>omo un <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>o <span class=\"_ _e\"> </span>un <span class=\"_ _b\"></span>pasivo, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconocer\u00e1n <span class=\"_ _b\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>a <span class=\"_ _e\"> </span>la <span class=\"_ _b\"></span>NIIF <span class=\"_ _b\"></span>9, <span class=\"_ _b\"></span>re<span class=\"_ _5\"></span>gistr\u00e1ndose <span class=\"_ _b\"></span>cualquier <span class=\"_ _b\"></span>ganancia <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>p\u00e9rdida resultante <span class=\"_ _b\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>resultados <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>en <span class=\"_ _b\"> </span>o<span class=\"_ _5\"></span>tro <span class=\"_ _e\"> </span>resultado <span class=\"_ _b\"></span>global. <span class=\"_ _e\"> </span>Si <span class=\"_ _e\"> </span>la <span class=\"_ _b\"></span>contraprestaci\u00f3n <span class=\"_ _e\"> </span>contingente <span class=\"_ _b\"></span>es <span class=\"_ _e\"> </span>clasificada <span class=\"_ _e\"> </span>como patrimonio, no se valorar<span class=\"ls2\">en</span> nuevamente y su liquidaci\u00f3n posterior <span class=\"ls10\">se</span> contabilizar\u00e1 dentro del patrimonio neto. El <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>comercio<span class=\"_ _5\"></span> a<span class=\"_ _5\"></span>dquirido <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>combinaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>negocios se<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>valora <span class=\"_ _5\"></span>inicialmente, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>mom<span class=\"_ _5\"></span>ento <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la adquisici\u00f3n, a <span class=\"_ _0\"></span>su c<span class=\"_ _0\"></span>oste, si<span class=\"_ _0\"></span>endo \u00e9ste <span class=\"_ _0\"></span>el e<span class=\"_ _0\"></span>xceso entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>contraprestaci\u00f3n <span class=\"_ _0\"></span>transferida m<span class=\"_ _0\"></span>\u00e1s cualquier<span class=\"_ _0\"></span> participaci\u00f3n <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>dominante <span class=\"_ _b\"></span>en <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>adqu<span class=\"_ _5\"></span>irida <span class=\"_ _b\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>importe <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _b\"></span>identificables <span class=\"_ _a\"></span>adquiridos <span class=\"_ _a\"></span>y <span class=\"_ _b\"></span>los <span class=\"_ _a\"></span>pasivos asumidos. Si la contrapr<span class=\"_ _0\"></span>estaci\u00f3n es inferior al <span class=\"_ _0\"></span>valor razonabl<span class=\"_ _0\"></span>e de los <span class=\"_ _0\"></span>activos netos de <span class=\"_ _0\"></span>la Sociedad adquir<span class=\"_ _0\"></span>ida, la diferencia se reconoce en resultados. Los <span class=\"_ _5\"></span>fondos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>comercio <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>otros <span class=\"_ _5\"></span>activos i<span class=\"_ _5\"></span>ntangibles d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>vida <span class=\"_ _5\"></span>\u00fatil <span class=\"_ _5\"></span>indefinida <span class=\"_ _5\"></span>(marca), <span class=\"_ _a\"></span>se <span class=\"_ _5\"></span>asignan, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>momento de <span class=\"_ _1\"></span>la<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>adquisici\u00f3n, <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>unidad <span class=\"_ _1\"></span>ge<span class=\"_ _5\"></span>neradora <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>ag<span class=\"_ _5\"></span>regaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>unidades <span class=\"_ _1\"></span>generadoras <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>efectivo<span class=\"_ _0\"></span> susceptibles d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>beneficiarse <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>sinergias <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>una combinaci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>negocio <span class=\"_ _0\"></span>correspondiente <span class=\"_ _1\"></span>al<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>nivel <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _1\"></span>ba<span class=\"_ _5\"></span>jo<span class=\"_ _0\"></span> al cual el fondo de comercio se pilota a efectos de gesti\u00f3n interna y no debe ser mayor que un segmento. E<span class=\"ff7\">l Grupo identifica una \u201cGerencia\u201d como la unidad generadora de efectivo identifi<span class=\"_ _0\"></span>cable de menor tama\u00f1o.<span class=\"_ _5\"></span><span class=\"ff3\"> </span></span>Una gerencia es la<span class=\"_ _5\"></span> agrupaci\u00f3n de una o varias cl\u00ednicas en t<span class=\"_ _5\"></span>orno a un \u00e1rea geogr\u00e1fica com\u00fan y qu<span class=\"_ _5\"></span>e comparten maquinaria m\u00e9dica, recursos humanos y direcci\u00f3n operativa. El Grupo<span class=\"_ _0\"></span> cu<span class=\"_ _0\"></span>enta <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>dos <span class=\"_ _0\"></span>tipos <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e cl\u00edn<span class=\"_ _0\"></span>icas: <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cl\u00ednicas <span class=\"_ _0\"></span>denominadas <span class=\"_ _0\"></span>sat\u00e9lites, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>tienen <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>omercial y <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>atenci\u00f3n <span class=\"_ _a\"></span>b\u00e1sica <span class=\"_ _5\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>enfocan <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>captaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>pacientes, <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>re<span class=\"_ _5\"></span>alizaci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>consultas <span class=\"_ _a\"></span>preoperatorias <span class=\"_ _a\"></span>y las re<span class=\"_ _0\"></span>visiones <span class=\"_ _0\"></span>postoperatorias <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>otro <span class=\"_ _0\"></span>lado <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>l\u00ednicas <span class=\"_ _0\"></span>quir\u00fargicas <span class=\"_ _0\"></span>donde <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>realizan <span class=\"_ _0\"></span>adem\u00e1s <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>lo<span class=\"_ _5\"></span>s <span class=\"_ _0\"></span>servicios<span class=\"_ _0\"></span> mencionados <span class=\"_ _b\"></span>anteriormente, <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>tratamientos <span class=\"_ _b\"></span>quir\u00fargicos <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>requie<span class=\"_ _5\"></span>ren <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>inversiones <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>equipos <span class=\"_ _b\"></span>m\u00e9dicos especializados. Las <span class=\"_ _a\"></span>\u201cGerencias\u201d <span class=\"_ _5\"></span>consti<span class=\"_ _5\"></span>tuyen <span class=\"_ _5\"></span>un <span class=\"_ _a\"></span>agrupamiento <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cl\u00ednicas <span class=\"_ _5\"></span>que <span class=\"_ _a\"></span>operan <span class=\"_ _a\"></span>juntas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>manera <span class=\"_ _5\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>generen <span class=\"_ _a\"></span>flujo de ingresos independientes y de acuerdo con la gesti\u00f3n real de sus operaciones. La <span class=\"_ _b\"> </span>Dir<span class=\"_ _5\"></span>ecci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _e\"> </span>Sociedad <span class=\"_ _b\"></span>dominante <span class=\"_ _e\"> </span>revisa <span class=\"_ _b\"></span>el <span class=\"_ _e\"> </span>rendimiento <span class=\"_ _b\"></span>empresarial <span class=\"_ _b\"></span>en <span class=\"_ _e\"> </span>base <span class=\"_ _b\"></span>a <span class=\"_ _e\"> </span>las <span class=\"_ _b\"></span>\u00e1reas <span class=\"_ _e\"> </span>geogr\u00e1ficas (Espa\u00f1a, <span class=\"_ _4\"> </span>Alemania, <span class=\"_ _4\"> </span>Italia <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>Reino <span class=\"_ _e\"> </span>Uni<span class=\"_ _5\"></span>do) <span class=\"_ _4\"> </span>excepto <span class=\"_ _4\"> </span>para <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>cl\u00ednicas <span class=\"_ _4\"> </span>donde <span class=\"_ _4\"> </span>existen <span class=\"_ _4\"> </span>socios <span class=\"_ _4\"> </span>minoritarios <span class=\"_ _4\"> </span>que representan en s\u00ed mismas una UGE (gerencia). Tras <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>reconocimiento <span class=\"_ _5\"></span>inicial, <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>mercio s<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>valora <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>coste <span class=\"_ _5\"></span>menos <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>as p<span class=\"_ _5\"></span>\u00e9rdidas p<span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>de valor acumuladas. Se realizan las pruebas de deterioro del valor del fondo de comercio anualmente<span class=\"_ _5\"></span> o siempre que existan indicios de deterioro<span class=\"lsa\">, </span>de conformidad con la NIC 36.9 y NIC 36.10. A estos efectos el grupo identifica como indicios de deterioro los siguientes: Fuentes externas de indicios: El Grupo eval\u00faa si existen cambios adversos en: \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Valor <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>mercado <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _1\"></span>los <span class=\"_ _0\"></span>activos/UGE: <span class=\"_ _1\"></span>descensos <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>ignificativos <span class=\"_ _1\"></span>(superiores <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>15%) <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _1\"></span>razon<span class=\"_ _5\"></span>able </span>de activos/UGE, instalaciones m\u00e9dicas o inmuebles en propi<span class=\"_ _0\"></span>edad.<span class=\"_ _5\"></span> \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>EBITDA <span class=\"_ _a\"></span>ne<span class=\"_ _5\"></span>gativo <span class=\"_ _a\"></span>recurrente <span class=\"_ _a\"></span>(durante <span class=\"_ _b\"></span>los <span class=\"_ _5\"></span>do<span class=\"_ _5\"></span>s <span class=\"_ _a\"></span>\u00faltimos <span class=\"_ _a\"></span>a\u00f1<span class=\"_ _5\"></span>os) <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>l<span class=\"_ _5\"></span>as <span class=\"_ _a\"></span>gerencias <span class=\"_ _b\"></span>madur<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>(<span class=\"_ _0\"></span>con <span class=\"_ _a\"></span>m\u00e1s <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e </span>dos a\u00f1os de existencia). \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Entorno econ\u00f3mico o sectorial. </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Cambios <span class=\"_ _a\"></span>regulatorios <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>sector <span class=\"_ _a\"></span>sanitario, <span class=\"_ _5\"></span>tales <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _a\"></span>IVA <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>prestaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>servicios </span>sanitarios, o que la Sanidad P\u00fablica asuma determinadas intervenciones quir\u00fargicas.  \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Presi\u00f3n competitiva de nuevos operadores. </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Evoluci\u00f3n negativa en la demanda de tratamientos oftalmol\u00f3gicos a tasas superiores al 15<span class=\"_ _0\"></span>%<span class=\"_ _5\"></span>-<span class=\"ls2\">20%</span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Coste <span class=\"_ _b\"></span>de <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>apital <span class=\"_ _a\"></span>y <span class=\"_ _b\"></span>tasas <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>descuento: <span class=\"_ _a\"></span>incremento <span class=\"_ _b\"></span>relevante <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _a\"></span>tip<span class=\"_ _5\"></span>os <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>inter\u00e9s <span class=\"_ _a\"></span>o <span class=\"_ _b\"></span>en <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>oste <span class=\"_ _a\"></span>de </span>financiaci\u00f3n que afecte a las tasas utilizadas en los c\u00e1lculos de valor en uso. \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Evidencia <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>obsolescencia <span class=\"_ _e\"> </span>tecnol\u00f3gica: <span class=\"_ _b\"></span>equipos <span class=\"_ _e\"> </span>m\u00e9dicos <span class=\"_ _e\"> </span>cuyo <span class=\"_ _e\"> </span>rendimiento <span class=\"_ _e\"> </span>esperado <span class=\"_ _e\"> </span>ya <span class=\"_ _e\"> </span>no <span class=\"_ _b\"></span>resulta </span>competitivo frente a alternativas m\u00e1s modernas. Fuentes internas de indicios: \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Obsolescencia o deterioro f\u00edsico de equipamiento m\u00e9dico. </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Rendimiento econ\u00f3mico inferior al esperado (ROI por debajo del 5%) </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Gerencias con in<span class=\"_ _0\"></span>gresos o <span class=\"_ _0\"></span>m\u00e1rgenes per<span class=\"_ _0\"></span>sistentemente por <span class=\"_ _0\"></span>debajo de<span class=\"_ _0\"></span> presupuesto o<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>a\u00f1os anteriore<span class=\"_ _0\"></span>s.<span class=\"_ _a\"></span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Decisiones <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>reorganizaci\u00f3n: <span class=\"_ _5\"></span>pl<span class=\"_ _5\"></span>anes <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>cierre, <span class=\"_ _5\"></span>reestructuraci\u00f3n <span class=\"_ _a\"></span>o <span class=\"_ _5\"></span>venta <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>l\u00ednicas <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>indiq<span class=\"_ _5\"></span>uen <span class=\"_ _5\"></span>que </span>los activos asociados podr\u00edan no recuperar su valor en libros. \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Uso <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>activos: <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>apacidad <span class=\"_ _b\"></span>instalada <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span>ciosa <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>infraut<span class=\"_ _0\"></span>ilizaci\u00f3n <span class=\"_ _b\"></span>prolongada <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>quir\u00f3fanos <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>quipos </span>m\u00e9dicos inferiores al 25%. P\u00e9rdidas por deterioro del valor de los fondos de comercio, marca e inmovili<span class=\"_ _0\"></span>zado material<span class=\"_ _5\"></span> El  dete<span class=\"_ _5\"></span>rioro  del <span class=\"_ _2\"> </span>fondo  de <span class=\"_ _2\"> </span>comercio<span class=\"_ _5\"></span>,  m<span class=\"_ _5\"></span>arca  e <span class=\"_ _2\"> </span>inmovilizado  m<span class=\"_ _5\"></span>aterial <span class=\"_ _2\"> </span>se <span class=\"_ _2\"> </span>determina  evaluando <span class=\"_ _2\"> </span>el <span class=\"_ _2\"> </span>importe recuperable <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>unidad <span class=\"_ _a\"></span>generadora <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>efectivo <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>unidades, <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>relaciona <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>fondo <span class=\"_ _a\"></span>de comercio.  Se estima <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable d<span class=\"_ _0\"></span>e una <span class=\"_ _0\"></span>UGE <span class=\"_ _0\"></span>entendiendo <span class=\"_ _0\"></span>\u00e9ste <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>mayor <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>menos costes <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>enajenaci\u00f3n <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>disposici\u00f3n <span class=\"_ _a\"></span>por <span class=\"_ _5\"></span>otra <span class=\"_ _5\"></span>v\u00eda, <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>v<span class=\"_ _5\"></span>alor <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>uso<span class=\"_ _5\"></span>. <span class=\"_ _5\"></span>En <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>aso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _b\"></span>importe <span class=\"_ _5\"></span>recuperable sea <span class=\"_ _5\"></span>inferior <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>lib<span class=\"_ _5\"></span>ros del <span class=\"_ _5\"></span>ac<span class=\"_ _5\"></span>tivo <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>considera <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>est\u00e1 <span class=\"_ _5\"></span>deteriorado <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>reduce <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>libros <span class=\"_ _5\"></span>hasta su importe recuperable. Las p\u00e9rdidas por deterioro se reconocen en la cuenta de resultad<span class=\"_ _0\"></span>os consolidada.<span class=\"_ _5\"></span> Para estimar el <span class=\"_ _0\"></span>valor en <span class=\"_ _0\"></span>uso se <span class=\"_ _0\"></span>descuentan a <span class=\"_ _0\"></span>su valor a<span class=\"_ _0\"></span>ctual los f<span class=\"_ _0\"></span>lujos de efectivo futuros estimados, utilizando<span class=\"_ _0\"></span> una <span class=\"_ _a\"></span>tasa <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>escuento <span class=\"_ _a\"></span>antes <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>impuestos <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>refleje <span class=\"_ _a\"></span>las <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>stimaciones <span class=\"_ _a\"></span>actuales <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>mercado <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>valor temporal <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>dinero <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>riesgos <span class=\"_ _a\"></span>espec\u00edficos <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _a\"></span>activo. <span class=\"_ _b\"></span>E<span class=\"_ _0\"></span>stos <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>\u00e1lculos <span class=\"_ _5\"></span>utilizan <span class=\"_ _a\"></span>flujos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>efectivo <span class=\"_ _a\"></span>proyectados basados <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>presupuestos <span class=\"_ _e\"> </span>financieros <span class=\"_ _b\"></span>ap<span class=\"_ _5\"></span>robados <span class=\"_ _b\"></span>por <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>Administradores <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>Sociedad <span class=\"_ _e\"> </span>dominante <span class=\"_ _b\"> </span>y<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>que cubren un p<span class=\"_ _0\"></span>eriodo de 5<span class=\"_ _0\"></span> a\u00f1os, <span class=\"_ _0\"></span>los f<span class=\"_ _0\"></span>lujos de <span class=\"_ _0\"></span>efectivos m<span class=\"_ _0\"></span>\u00e1s all\u00e1 <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>se periodo <span class=\"_ _0\"></span>de 5 <span class=\"_ _0\"></span>a\u00f1os s<span class=\"_ _0\"></span>e extrapolan<span class=\"_ _5\"></span> utilizando tasas de crecimiento constantes. De conformidad con lo <span class=\"_ _0\"></span>establecido en la <span class=\"_ _0\"></span>NIC 36.54, l<span class=\"_ _0\"></span>os flujos <span class=\"_ _0\"></span>de efectivo estimados <span class=\"_ _0\"></span>para determinar el <span class=\"_ _0\"></span>importe recuperable de <span class=\"_ _5\"></span>la unidad <span class=\"_ _5\"></span>generadora de efectivo e<span class=\"_ _5\"></span>xpresados en una <span class=\"_ _5\"></span>moneda distinta del <span class=\"_ _5\"></span>euro se <span class=\"_ _5\"></span>convierten a euro <span class=\"_ _5\"></span>utilizando <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>tipo <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>cambio <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>ontado <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>estimaci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _5\"></span>valor <span class=\"_ _a\"></span>en <span class=\"_ _5\"></span>uso. <span class=\"_ _a\"></span>El <span class=\"_ _5\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>ambio utilizado corresponde al tipo de cambio EUR/GBP spot al cierre del ejercicio. Excepto para <span class=\"_ _5\"></span>los deterioros c<span class=\"_ _5\"></span>orrespondientes a los<span class=\"_ _5\"></span> fondos de <span class=\"_ _5\"></span>comercio y <span class=\"_ _5\"></span>marca, las <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _5\"></span>por deterioro se revierten s<span class=\"_ _5\"></span>i hubiera <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>cambio en<span class=\"_ _5\"></span> las <span class=\"_ _5\"></span>causas <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>determinan. La <span class=\"_ _5\"></span>reversi\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>una p<span class=\"_ _5\"></span>\u00e9rdida por <span class=\"_ _5\"></span>deterioro s<span class=\"_ _5\"></span>e contabiliza en l<span class=\"_ _0\"></span>a cuenta <span class=\"_ _0\"></span>de re<span class=\"_ _0\"></span>sultados consolidada. <span class=\"_ _0\"></span>Una p\u00e9rd<span class=\"_ _0\"></span>ida por <span class=\"_ _0\"></span>deterioro s\u00f3lo <span class=\"_ _0\"></span>puede <span class=\"_ _0\"></span>ser re<span class=\"_ _0\"></span>vertida hasta e<span class=\"_ _0\"></span>l punto <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>contabl<span class=\"_ _5\"></span>e <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>activo <span class=\"_ _4\"> </span>no <span class=\"_ _4\"> </span>exc<span class=\"_ _5\"></span>eda <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>importe <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>habr\u00eda <span class=\"_ _3\"> </span>sido <span class=\"_ _e\"> </span>d<span class=\"_ _5\"></span>eterminado, <span class=\"_ _4\"> </span>neto <span class=\"_ _4\"> </span>de amortizaciones, si no se hubiera reconocido la mencionada p\u00e9rdida por deterioro. Las <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>relacionadas <span class=\"_ _5\"></span>con <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>deterioro <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>UGE <span class=\"_ _a\"></span>reduc<span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>inicialmente, <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>caso, <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _a\"></span>del fondo de <span class=\"_ _0\"></span>comercio <span class=\"_ _0\"></span>y mar<span class=\"_ _0\"></span>ca asignado <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>misma y <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>continua<span class=\"_ _0\"></span>ci\u00f3n a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>dem\u00e1s <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>de la <span class=\"_ _1\"></span>UGE, prorrateando en <span class=\"_ _b\"></span>funci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>contable <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>cada <span class=\"_ _b\"></span>uno <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos, <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>l\u00edmite <span class=\"_ _b\"></span>pa<span class=\"_ _5\"></span>ra <span class=\"_ _b\"></span>cada <span class=\"_ _b\"></span>uno <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ellos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>su <span class=\"_ _b\"> </span>valo<span class=\"_ _5\"></span>r recuperable. Para los test<span class=\"_ _5\"></span> de deterioro distintos <span class=\"_ _5\"></span>de los fondos de c<span class=\"_ _5\"></span>omercio <span class=\"_ _5\"></span>y marca, <span class=\"_ _5\"></span>es decir, del i<span class=\"_ _5\"></span>nmovilizado material y de los <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>os <span class=\"_ _1\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span>rechos <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>o, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>dentifica <span class=\"_ _1\"></span>una <span class=\"_ _0\"></span>\u201cGerencia\u201d<span class=\"ff3\"> <span class=\"_ _0\"></span>como <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>UGE <span class=\"_ _1\"></span>identificable <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>menor <span class=\"_ _1\"></span>tama\u00f1o.<span class=\"_ _5\"></span> </span>Las <span class=\"_ _5\"></span>p\u00e9rdidas <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>orrespondientes <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span>terioro <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>comercio <span class=\"_ _b\"></span>y marca <span class=\"_ _a\"></span>no <span class=\"_ _5\"></span>pueden <span class=\"_ _5\"></span>ser <span class=\"_ _a\"></span>objeto <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>reversi\u00f3n en periodos futuros.  Si se ha <span class=\"_ _0\"></span>distribuido fon<span class=\"_ _0\"></span>do de c<span class=\"_ _0\"></span>omercio a u<span class=\"_ _0\"></span>na unidad g<span class=\"_ _0\"></span>eneradora de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>y la en<span class=\"_ _0\"></span>tidad enajena <span class=\"_ _0\"></span>o dispone <span class=\"_ _0\"></span>por otra <span class=\"_ _5\"></span>v\u00eda <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>actividad <span class=\"_ _5\"></span>dentro <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>esa <span class=\"_ _5\"></span>unidad, <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>fo<span class=\"_ _5\"></span>ndo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>comercio <span class=\"_ _5\"></span>asociado <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>actividad <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>incl<span class=\"_ _5\"></span>uir\u00e1 e<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>el importe en <span class=\"_ _5\"></span>libros de <span class=\"_ _5\"></span>la actividad c<span class=\"_ _5\"></span>uando s<span class=\"_ _5\"></span>e determine e<span class=\"_ _5\"></span>l resultado pro<span class=\"_ _5\"></span>cedente de la e<span class=\"_ _5\"></span>najenaci\u00f3n o <span class=\"_ _5\"></span>disposici\u00f3n<span class=\"_ _2b\"> </span>por <span class=\"_ _5\"></span>otra <span class=\"_ _5\"></span>v\u00eda, y <span class=\"_ _5\"></span>se v<span class=\"_ _5\"></span>alorar\u00e1 a <span class=\"_ _5\"></span>partir <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>valores <span class=\"_ _5\"></span>relativos de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>actividad <span class=\"_ _5\"></span>enajenada o<span class=\"_ _5\"></span> dispuesta <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>otra v<span class=\"_ _5\"></span>\u00eda y de la parte de la unidad generadora de efectivo que se siga manteniendo<span class=\"_ _2b\"> </span>c) <span class=\"_ _f\"> </span>Otros activos intangibles Otros activos intangibles adquiridos por el <span class=\"_ _5\"></span>Grupo se contabilizan a su coste menos la amortizaci\u00f3n acumulada y <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>por <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>acumuladas<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>existentes. <span class=\"_ _5\"></span>El <span class=\"_ _5\"></span>coste <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>otros <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>intangibles <span class=\"_ _5\"></span>adquiridos <span class=\"_ _5\"></span>med<span class=\"_ _5\"></span>iante una combinaci\u00f3n de negocios es su valor razonable en la fec<span class=\"_ _0\"></span>ha de la adquisici\u00f3n.<span class=\"_ _5\"></span> Los <span class=\"_ _4\"> </span>activos <span class=\"_ _e\"> </span>i<span class=\"_ _5\"></span>ntangibles <span class=\"_ _e\"> </span>g<span class=\"_ _5\"></span>enerados <span class=\"_ _e\"> </span>internamente, <span class=\"_ _4\"> </span>excluyendo <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>gastos <span class=\"_ _e\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _4\"> </span>desarrollo <span class=\"_ _e\"> </span>capitalizados, <span class=\"_ _4\"> </span>no <span class=\"_ _4\"> </span>se capitalizan, sino que se registra el gasto contra los resultados del ejercicio en que se ha<span class=\"_ _0\"></span>yan incurrido.<span class=\"_ _5\"></span> Un <span class=\"_ _5\"></span>activo <span class=\"_ _5\"></span>intangible <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>reconocer\u00e1 <span class=\"_ _5\"></span>s\u00f3lo s<span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>es p<span class=\"_ _5\"></span>robable <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>genere <span class=\"_ _5\"></span>beneficios <span class=\"_ _5\"></span>futuros a<span class=\"_ _5\"></span>l <span class=\"_ _b\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>su c<span class=\"_ _5\"></span>oste pueda ser valorado de forma fiable. Las <span class=\"_ _5\"></span>ganancias <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>p\u00e9rdidas <span class=\"_ _5\"></span>derivadas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>baja <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>activo in<span class=\"_ _5\"></span>tangible <span class=\"_ _5\"></span>se v<span class=\"_ _5\"></span>aloran como <span class=\"_ _5\"></span>la<span class=\"_ _5\"></span> diferencia <span class=\"_ _5\"></span>entre <span class=\"_ _5\"></span>los recursos <span class=\"_ _4\"> </span>netos <span class=\"_ _e\"> </span>obtenidos <span class=\"_ _4\"> </span>de <span class=\"_ _e\"> </span>l<span class=\"_ _5\"></span>a <span class=\"_ _4\"> </span>enajenaci\u00f3n <span class=\"_ _e\"> </span>y <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>valor <span class=\"_ _e\"> </span>en <span class=\"_ _4\"> </span>libros <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>activo <span class=\"_ _e\"> </span>y <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>registran <span class=\"_ _e\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>la <span class=\"_ _4\"> </span>cuenta <span class=\"_ _4\"> </span>de resultados consolidada cuando el activo es dado de baja.  i. Aplicaciones inform\u00e1ticas<span class=\"ff3\"> </span>En <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>aplicaciones <span class=\"_ _b\"></span>inform\u00e1ticas <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>incluyen <span class=\"_ _b\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>importes <span class=\"_ _b\"></span>satisfechos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>acceso <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _a\"></span>pro<span class=\"_ _5\"></span>piedad <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>el derecho <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>uso <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>programas <span class=\"_ _5\"></span>info<span class=\"_ _5\"></span>rm\u00e1ticos. <span class=\"_ _5\"></span>Los <span class=\"_ _a\"></span>gastos <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>mantenimiento <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>estas <span class=\"_ _a\"></span>aplicaciones <span class=\"_ _5\"></span>in<span class=\"_ _5\"></span>form\u00e1ticas se <span class=\"_ _5\"></span>imputan <span class=\"_ _a\"></span>directamente <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>gas<span class=\"_ _5\"></span>tos <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>je<span class=\"_ _5\"></span>rcicio <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>que s<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>producen. <span class=\"_ _a\"></span>Su <span class=\"_ _5\"></span>amortizaci\u00f3n <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>realiza <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>forma lineal en<span class=\"_ _5\"></span> un <span class=\"_ _5\"></span>periodo de <span class=\"_ _5\"></span>tres <span class=\"_ _5\"></span>a se<span class=\"_ _5\"></span>is a\u00f1os <span class=\"_ _5\"></span>desde el<span class=\"_ _5\"></span> momento en <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se inicia <span class=\"_ _5\"></span>el uso <span class=\"_ _5\"></span>de la<span class=\"_ _5\"></span> aplicaci\u00f3n <span class=\"_ _5\"></span>inform\u00e1tica correspondiente. ii<span class=\"ls0\">. Intangibles desarrollados internamente </span>Lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>ll<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>\u00fan<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>: \u2022<span class=\"ff3\"> <span class=\"_ _18\"> </span>Pod<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>la via<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d t\u00e9c<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>par<span class=\"_ _0\"></span>a com<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>el act<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>int<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>gi<span class=\"_ _0\"></span>bl<span class=\"_ _0\"></span>e de <span class=\"_ _5\"></span>for<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>\u00e9s<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>sea<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>apt<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>par<span class=\"_ _0\"></span>a su </span>us<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>. \u2022<span class=\"ff3\"> <span class=\"_ _18\"> </span>Te<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _18\"> </span>Te<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>. </span>\u2022<span class=\"ff3\"> <span class=\"_ _18\"> </span>Te<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>bl<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _18\"> </span>Pod<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> b<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>\u00f3<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fu<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>uro<span class=\"_ _0\"></span>.<span class=\"_ _2b\"> </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _18\"> </span>Te<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>disp<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>de <span class=\"_ _4\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _e\"> </span>ade<span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _e\"> </span>rec<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>t\u00e9c<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>fi<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>o <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>otr<span class=\"_ _0\"></span>o <span class=\"_ _e\"> </span>tip<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>pa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a <span class=\"_ _e\"> </span>com<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>el </span>de<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e\u201d<span class=\"_ _0\"></span>.<span class=\"_ _2b\"> </span><span class=\"_ _0\"></span><span class=\"ff3\"> </span>En el momento en el que se inicia el uso del desarrollo se traspasa su coste a \u201cApli<span class=\"_ _0\"></span>caciones Inform\u00e1ticas\u201d y se inicia su amortizaci\u00f3n. Durante el ejercicio 2025, el Grupo <span class=\"_ _0\"></span>ha activado desarrollos de esta naturaleza en su plan de digitalizaci\u00f3n y traspasado <span class=\"ff7\">a<span class=\"_ _5\"></span> \u201cAplicaciones</span> <span class=\"ff7\">Inform\u00e1ticas\u201d por importe de </span>3.033 miles de euros (3.024 euros al 31 de diciembre de 2024) iii Otro inmovilizado intangible En e<span class=\"_ _0\"></span>ste <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>registra, <span class=\"_ _0\"></span>entre <span class=\"_ _1\"></span>otros, el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>cor<span class=\"_ _0\"></span>respondiente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>marca <span class=\"_ _0\"></span>identif<span class=\"_ _0\"></span>icada <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>proceso de a<span class=\"_ _0\"></span>signaci\u00f3n del<span class=\"_ _0\"></span> pre<span class=\"_ _0\"></span>cio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>adquisici\u00f3n, <span class=\"_ _0\"></span>derivado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>grupo <span class=\"_ _0\"></span>Eye <span class=\"_ _0\"></span>Ho<span class=\"_ _0\"></span>spital (Op<span class=\"_ _0\"></span>timax) re<span class=\"_ _0\"></span>alizada e<span class=\"_ _0\"></span>n el ejercicio 2024 <span class=\"_ _5\"></span>(Nota 6). <span class=\"_ _5\"></span>Para la estimaci\u00f3n d<span class=\"_ _5\"></span>el valor de la ma<span class=\"_ _5\"></span>rca, el Grupo ha uti<span class=\"_ _5\"></span>lizado el m\u00e9todo del <span class=\"_ _5\"></span>ahorro de royalties <span class=\"_ _5\"></span>(relief from <span class=\"_ _5\"></span>royalty method), <span class=\"_ _5\"></span>que consiste e<span class=\"_ _5\"></span>n estimar <span class=\"_ _5\"></span>el valor <span class=\"_ _5\"></span>actual de <span class=\"_ _5\"></span>los pagos p<span class=\"_ _5\"></span>or royalties <span class=\"_ _5\"></span>que el Grupo e<span class=\"_ _5\"></span>vitar\u00eda realizar po<span class=\"_ _5\"></span>r el uso de<span class=\"_ _5\"></span> la marca <span class=\"_ _5\"></span>si esta<span class=\"_ _5\"></span> <span class=\"_ _5\"></span><span class=\"lsa\">fu</span>era licenciada a <span class=\"_ _5\"></span>un tercero. Es<span class=\"_ _5\"></span>te m\u00e9todo se <span class=\"_ _5\"></span>basa en la <span class=\"_ _e\"> </span>estimaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>lo<span class=\"_ _5\"></span>s <span class=\"_ _e\"> </span>ingresos <span class=\"_ _e\"> </span>atribuibles <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>marca, <span class=\"_ _e\"> </span>la <span class=\"_ _4\"> </span>determinaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>una <span class=\"_ _e\"> </span>tasa <span class=\"_ _e\"> </span>de <span class=\"_ _4\"> </span>royalty <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>mercado apropiada y la posterior actualizaci\u00f3n de los flujos de efectivo resultantes. En cada cierre contable, los<span class=\"_ _0\"></span> Administradores de l<span class=\"_ _0\"></span>a Sociedad dominante proceden a<span class=\"_ _0\"></span> estimar si se ha<span class=\"_ _0\"></span> producido alg\u00fan deterioro que reduzca su valor recuperable a un impor<span class=\"_ _0\"></span>te inferior al coste neto registrado y, en<span class=\"_ _5\"></span> caso afirmativo, <span class=\"_ _0\"></span>se pro<span class=\"_ _0\"></span>cede a <span class=\"_ _0\"></span>su oportuno <span class=\"_ _0\"></span>saneamiento; uti<span class=\"_ _0\"></span>liz\u00e1ndose como <span class=\"_ _0\"></span>contrapartida <span class=\"_ _0\"></span>el ep\u00edgrafe \u201cD<span class=\"_ _0\"></span>eterioro y enajenaciones del inmovilizado\u201d de la Cuenta de Resultados Consolidada adjunta.<span class=\"ff3\"> </span>Los Administradores de la Sociedad dominante han considerado que la vida \u00fatil de <span class=\"_ _0\"></span>la marca es indefinida. <span class=\"_ _5\"></span> A efectos de la evaluaci\u00f3n <span class=\"_ _0\"></span>del deterioro de la m<span class=\"_ _0\"></span>arca su an\u00e1lisis se r<span class=\"_ _0\"></span>ealiza como parte de la<span class=\"_ _0\"></span> unidad generadora de <span class=\"_ _a\"></span>efectivo <span class=\"_ _b\"></span>(UGE) <span class=\"_ _5\"></span>a <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>encuentra <span class=\"_ _a\"></span>a<span class=\"_ _5\"></span>sociada <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>metodolog<span class=\"_ _0\"></span>\u00eda <span class=\"_ _a\"></span>descrita <span class=\"_ _a\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _a\"></span>Nota <span class=\"_ _a\"></span>4.a) <span class=\"_ _a\"></span>y, <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _a\"></span>caso afirmativo, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>procede <span class=\"_ _b\"></span>a <span class=\"_ _a\"></span>s<span class=\"_ _5\"></span>u <span class=\"_ _b\"></span>oportuno <span class=\"_ _b\"></span>sa<span class=\"ff7\">neamiento; <span class=\"_ _b\"></span>utiliz\u00e1ndose <span class=\"_ _b\"></span>como <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>ontrapartida <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ep\u00edgrafe <span class=\"_ _b\"></span>\u201cDeterioro <span class=\"_ _a\"></span>y </span>enajenaciones del inmovilizado\u201d de la Cuenta de Resultados Consolidada adjunta.<span class=\"ff3\"> </span>Las p\u00e9rdidas por deterioro relacionadas con este activo intangible no son objeto de reversi\u00f3n<span class=\"_ _5\"></span> posterior. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "a)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Com<span class=\"_ _5\"></span>binaciones de negocios y fondo de comercio </span>Las combinaciones de negocios se contabilizan mediante la aplicaci\u00f3n del m\u00e9todo de adquisici\u00f3n. Los act<span class=\"_ _0\"></span>ivos <span class=\"_ _0\"></span>identificables ad<span class=\"_ _0\"></span>quiridos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>asumidos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>valoran <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>sus <span class=\"_ _1\"></span>v<span class=\"_ _5\"></span>alores <span class=\"_ _0\"></span>razonables <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>de su adquisici\u00f3n. Para cada <span class=\"_ _0\"></span>combinaci\u00f3n de neg<span class=\"_ _0\"></span>ocios, la adquirente v<span class=\"_ _0\"></span>alora cualquier particip<span class=\"_ _0\"></span>aci\u00f3n no dominante en l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>adquirida <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>raz<span class=\"_ _0\"></span>ona<span class=\"_ _5\"></span>ble <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>porcional <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>participaci\u00f3n <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>dom<span class=\"_ _0\"></span>inante <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos netos identificables de la adquirida<span class=\"_ _5\"></span><span class=\"lsa\">. </span>Los costes relacionados con la adquisici\u00f3n se registran como gastos en la cuenta de resultados consolidada.<span class=\"_ _2b\"> </span>Cuando <span class=\"_ _4\"> </span>el<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>Grupo <span class=\"_ _4\"> </span>adquiere <span class=\"_ _4\"> </span>un <span class=\"_ _3\"> </span>negocio, <span class=\"_ _4\"> </span>clasifica <span class=\"_ _3\"> </span>o <span class=\"_ _4\"> </span>designa <span class=\"_ _3\"> </span>los <span class=\"_ _4\"> </span>activos <span class=\"_ _3\"> </span>identificables <span class=\"_ _4\"> </span>adqui<span class=\"_ _5\"></span>ridos <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>pasivos asumidos <span class=\"_ _b\"></span>seg\u00fan <span class=\"_ _b\"></span>sea<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>necesario <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>la <span class=\"_ _e\"> </span>base <span class=\"_ _b\"></span>de <span class=\"_ _b\"> </span>los <span class=\"_ _e\"> </span>acuerdos <span class=\"_ _b\"></span>contractuales, <span class=\"_ _b\"></span>condiciones <span class=\"_ _b\"></span>econ\u00f3micas, <span class=\"_ _e\"> </span>sus pol\u00edticas contables y de explotaci\u00f3n y otras condiciones pertinentes que existan<span class=\"_ _5\"></span> en la fecha<span class=\"_ _0\"></span> de adquisici\u00f3n.<span class=\"_ _2b\"> </span> Si la c<span class=\"_ _5\"></span>ombinaci\u00f3n de n<span class=\"_ _5\"></span>egocios es re<span class=\"_ _5\"></span>alizada por etapas, <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>Grupo valora nuevamente <span class=\"_ _5\"></span>sus participaciones en<span class=\"_ _5\"></span> el patrimonio <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>adquirida <span class=\"_ _3\"> </span>p<span class=\"_ _5\"></span>reviamente <span class=\"_ _3\"> </span>mantenidas <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>su <span class=\"_ _3\"> </span>valor <span class=\"_ _3\"> </span>razonable <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>la <span class=\"_ _d\"> </span>fecha <span class=\"_ _4\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>adquisici\u00f3n <span class=\"_ _4\"> </span>y reconocer\u00e1 las ganancias o p\u00e9rdidas resultantes, si las hubiera, en la cuenta de resultados consolidada.  Cualquier <span class=\"_ _a\"></span>contraprestaci\u00f3n <span class=\"_ _a\"></span>contingente <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>transfiere, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>reconoce <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>razonable <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>de adquisici\u00f3n. <span class=\"_ _5\"></span>Cambios <span class=\"_ _5\"></span>posteriores en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>razonable <span class=\"_ _5\"></span>de contra<span class=\"_ _5\"></span>prestaciones contingentes <span class=\"_ _5\"></span>clasificadas c<span class=\"_ _5\"></span>omo un <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>o <span class=\"_ _e\"> </span>un <span class=\"_ _b\"></span>pasivo, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconocer\u00e1n <span class=\"_ _b\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>a <span class=\"_ _e\"> </span>la <span class=\"_ _b\"></span>NIIF <span class=\"_ _b\"></span>9, <span class=\"_ _b\"></span>re<span class=\"_ _5\"></span>gistr\u00e1ndose <span class=\"_ _b\"></span>cualquier <span class=\"_ _b\"></span>ganancia <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>p\u00e9rdida resultante <span class=\"_ _b\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>resultados <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>en <span class=\"_ _b\"> </span>o<span class=\"_ _5\"></span>tro <span class=\"_ _e\"> </span>resultado <span class=\"_ _b\"></span>global. <span class=\"_ _e\"> </span>Si <span class=\"_ _e\"> </span>la <span class=\"_ _b\"></span>contraprestaci\u00f3n <span class=\"_ _e\"> </span>contingente <span class=\"_ _b\"></span>es <span class=\"_ _e\"> </span>clasificada <span class=\"_ _e\"> </span>como patrimonio, no se valorar<span class=\"ls2\">en</span> nuevamente y su liquidaci\u00f3n posterior <span class=\"ls10\">se</span> contabilizar\u00e1 dentro del patrimonio neto. El <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>comercio<span class=\"_ _5\"></span> a<span class=\"_ _5\"></span>dquirido <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>combinaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>negocios se<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>valora <span class=\"_ _5\"></span>inicialmente, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>mom<span class=\"_ _5\"></span>ento <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la adquisici\u00f3n, a <span class=\"_ _0\"></span>su c<span class=\"_ _0\"></span>oste, si<span class=\"_ _0\"></span>endo \u00e9ste <span class=\"_ _0\"></span>el e<span class=\"_ _0\"></span>xceso entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>contraprestaci\u00f3n <span class=\"_ _0\"></span>transferida m<span class=\"_ _0\"></span>\u00e1s cualquier<span class=\"_ _0\"></span> participaci\u00f3n <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>dominante <span class=\"_ _b\"></span>en <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>adqu<span class=\"_ _5\"></span>irida <span class=\"_ _b\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>importe <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _b\"></span>identificables <span class=\"_ _a\"></span>adquiridos <span class=\"_ _a\"></span>y <span class=\"_ _b\"></span>los <span class=\"_ _a\"></span>pasivos asumidos. Si la contrapr<span class=\"_ _0\"></span>estaci\u00f3n es inferior al <span class=\"_ _0\"></span>valor razonabl<span class=\"_ _0\"></span>e de los <span class=\"_ _0\"></span>activos netos de <span class=\"_ _0\"></span>la Sociedad adquir<span class=\"_ _0\"></span>ida, la diferencia se reconoce en resultados. Los <span class=\"_ _5\"></span>fondos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>comercio <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>otros <span class=\"_ _5\"></span>activos i<span class=\"_ _5\"></span>ntangibles d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>vida <span class=\"_ _5\"></span>\u00fatil <span class=\"_ _5\"></span>indefinida <span class=\"_ _5\"></span>(marca), <span class=\"_ _a\"></span>se <span class=\"_ _5\"></span>asignan, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>momento de <span class=\"_ _1\"></span>la<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>adquisici\u00f3n, <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>unidad <span class=\"_ _1\"></span>ge<span class=\"_ _5\"></span>neradora <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>ag<span class=\"_ _5\"></span>regaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>unidades <span class=\"_ _1\"></span>generadoras <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>efectivo<span class=\"_ _0\"></span> susceptibles d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>beneficiarse <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>sinergias <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>una combinaci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>negocio <span class=\"_ _0\"></span>correspondiente <span class=\"_ _1\"></span>al<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>nivel <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _1\"></span>ba<span class=\"_ _5\"></span>jo<span class=\"_ _0\"></span> al cual el fondo de comercio se pilota a efectos de gesti\u00f3n interna y no debe ser mayor que un segmento. E<span class=\"ff7\">l Grupo identifica una \u201cGerencia\u201d como la unidad generadora de efectivo identifi<span class=\"_ _0\"></span>cable de menor tama\u00f1o.<span class=\"_ _5\"></span><span class=\"ff3\"> </span></span>Una gerencia es la<span class=\"_ _5\"></span> agrupaci\u00f3n de una o varias cl\u00ednicas en t<span class=\"_ _5\"></span>orno a un \u00e1rea geogr\u00e1fica com\u00fan y qu<span class=\"_ _5\"></span>e comparten maquinaria m\u00e9dica, recursos humanos y direcci\u00f3n operativa. El Grupo<span class=\"_ _0\"></span> cu<span class=\"_ _0\"></span>enta <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>dos <span class=\"_ _0\"></span>tipos <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e cl\u00edn<span class=\"_ _0\"></span>icas: <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cl\u00ednicas <span class=\"_ _0\"></span>denominadas <span class=\"_ _0\"></span>sat\u00e9lites, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>tienen <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>omercial y <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>atenci\u00f3n <span class=\"_ _a\"></span>b\u00e1sica <span class=\"_ _5\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>enfocan <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>captaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>pacientes, <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>re<span class=\"_ _5\"></span>alizaci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>consultas <span class=\"_ _a\"></span>preoperatorias <span class=\"_ _a\"></span>y las re<span class=\"_ _0\"></span>visiones <span class=\"_ _0\"></span>postoperatorias <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>otro <span class=\"_ _0\"></span>lado <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>l\u00ednicas <span class=\"_ _0\"></span>quir\u00fargicas <span class=\"_ _0\"></span>donde <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>realizan <span class=\"_ _0\"></span>adem\u00e1s <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>lo<span class=\"_ _5\"></span>s <span class=\"_ _0\"></span>servicios<span class=\"_ _0\"></span> mencionados <span class=\"_ _b\"></span>anteriormente, <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>tratamientos <span class=\"_ _b\"></span>quir\u00fargicos <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>requie<span class=\"_ _5\"></span>ren <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>inversiones <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>equipos <span class=\"_ _b\"></span>m\u00e9dicos especializados. Las <span class=\"_ _a\"></span>\u201cGerencias\u201d <span class=\"_ _5\"></span>consti<span class=\"_ _5\"></span>tuyen <span class=\"_ _5\"></span>un <span class=\"_ _a\"></span>agrupamiento <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cl\u00ednicas <span class=\"_ _5\"></span>que <span class=\"_ _a\"></span>operan <span class=\"_ _a\"></span>juntas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>manera <span class=\"_ _5\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>generen <span class=\"_ _a\"></span>flujo de ingresos independientes y de acuerdo con la gesti\u00f3n real de sus operaciones. La <span class=\"_ _b\"> </span>Dir<span class=\"_ _5\"></span>ecci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _e\"> </span>Sociedad <span class=\"_ _b\"></span>dominante <span class=\"_ _e\"> </span>revisa <span class=\"_ _b\"></span>el <span class=\"_ _e\"> </span>rendimiento <span class=\"_ _b\"></span>empresarial <span class=\"_ _b\"></span>en <span class=\"_ _e\"> </span>base <span class=\"_ _b\"></span>a <span class=\"_ _e\"> </span>las <span class=\"_ _b\"></span>\u00e1reas <span class=\"_ _e\"> </span>geogr\u00e1ficas (Espa\u00f1a, <span class=\"_ _4\"> </span>Alemania, <span class=\"_ _4\"> </span>Italia <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>Reino <span class=\"_ _e\"> </span>Uni<span class=\"_ _5\"></span>do) <span class=\"_ _4\"> </span>excepto <span class=\"_ _4\"> </span>para <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>cl\u00ednicas <span class=\"_ _4\"> </span>donde <span class=\"_ _4\"> </span>existen <span class=\"_ _4\"> </span>socios <span class=\"_ _4\"> </span>minoritarios <span class=\"_ _4\"> </span>que representan en s\u00ed mismas una UGE (gerencia). Tras <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>reconocimiento <span class=\"_ _5\"></span>inicial, <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>mercio s<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>valora <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>coste <span class=\"_ _5\"></span>menos <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>as p<span class=\"_ _5\"></span>\u00e9rdidas p<span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>de valor acumuladas. Se realizan las pruebas de deterioro del valor del fondo de comercio anualmente<span class=\"_ _5\"></span> o siempre que existan indicios de deterioro<span class=\"lsa\">, </span>de conformidad con la NIC 36.9 y NIC 36.10. A estos efectos el grupo identifica como indicios de deterioro los siguientes: Fuentes externas de indicios: El Grupo eval\u00faa si existen cambios adversos en: \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Valor <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>mercado <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _1\"></span>los <span class=\"_ _0\"></span>activos/UGE: <span class=\"_ _1\"></span>descensos <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>ignificativos <span class=\"_ _1\"></span>(superiores <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>15%) <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _1\"></span>razon<span class=\"_ _5\"></span>able </span>de activos/UGE, instalaciones m\u00e9dicas o inmuebles en propi<span class=\"_ _0\"></span>edad.<span class=\"_ _5\"></span> \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>EBITDA <span class=\"_ _a\"></span>ne<span class=\"_ _5\"></span>gativo <span class=\"_ _a\"></span>recurrente <span class=\"_ _a\"></span>(durante <span class=\"_ _b\"></span>los <span class=\"_ _5\"></span>do<span class=\"_ _5\"></span>s <span class=\"_ _a\"></span>\u00faltimos <span class=\"_ _a\"></span>a\u00f1<span class=\"_ _5\"></span>os) <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>l<span class=\"_ _5\"></span>as <span class=\"_ _a\"></span>gerencias <span class=\"_ _b\"></span>madur<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>(<span class=\"_ _0\"></span>con <span class=\"_ _a\"></span>m\u00e1s <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e </span>dos a\u00f1os de existencia). \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Entorno econ\u00f3mico o sectorial. </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Cambios <span class=\"_ _a\"></span>regulatorios <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>sector <span class=\"_ _a\"></span>sanitario, <span class=\"_ _5\"></span>tales <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _a\"></span>IVA <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>prestaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>servicios </span>sanitarios, o que la Sanidad P\u00fablica asuma determinadas intervenciones quir\u00fargicas.  \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Presi\u00f3n competitiva de nuevos operadores. </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Evoluci\u00f3n negativa en la demanda de tratamientos oftalmol\u00f3gicos a tasas superiores al 15<span class=\"_ _0\"></span>%<span class=\"_ _5\"></span>-<span class=\"ls2\">20%</span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Coste <span class=\"_ _b\"></span>de <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>apital <span class=\"_ _a\"></span>y <span class=\"_ _b\"></span>tasas <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>descuento: <span class=\"_ _a\"></span>incremento <span class=\"_ _b\"></span>relevante <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _a\"></span>tip<span class=\"_ _5\"></span>os <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>inter\u00e9s <span class=\"_ _a\"></span>o <span class=\"_ _b\"></span>en <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>oste <span class=\"_ _a\"></span>de </span>financiaci\u00f3n que afecte a las tasas utilizadas en los c\u00e1lculos de valor en uso. \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Evidencia <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>obsolescencia <span class=\"_ _e\"> </span>tecnol\u00f3gica: <span class=\"_ _b\"></span>equipos <span class=\"_ _e\"> </span>m\u00e9dicos <span class=\"_ _e\"> </span>cuyo <span class=\"_ _e\"> </span>rendimiento <span class=\"_ _e\"> </span>esperado <span class=\"_ _e\"> </span>ya <span class=\"_ _e\"> </span>no <span class=\"_ _b\"></span>resulta </span>competitivo frente a alternativas m\u00e1s modernas. Fuentes internas de indicios: \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Obsolescencia o deterioro f\u00edsico de equipamiento m\u00e9dico. </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Rendimiento econ\u00f3mico inferior al esperado (ROI por debajo del 5%) </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Gerencias con in<span class=\"_ _0\"></span>gresos o <span class=\"_ _0\"></span>m\u00e1rgenes per<span class=\"_ _0\"></span>sistentemente por <span class=\"_ _0\"></span>debajo de<span class=\"_ _0\"></span> presupuesto o<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>a\u00f1os anteriore<span class=\"_ _0\"></span>s.<span class=\"_ _a\"></span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Decisiones <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>reorganizaci\u00f3n: <span class=\"_ _5\"></span>pl<span class=\"_ _5\"></span>anes <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>cierre, <span class=\"_ _5\"></span>reestructuraci\u00f3n <span class=\"_ _a\"></span>o <span class=\"_ _5\"></span>venta <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>l\u00ednicas <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>indiq<span class=\"_ _5\"></span>uen <span class=\"_ _5\"></span>que </span>los activos asociados podr\u00edan no recuperar su valor en libros. \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Uso <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>activos: <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>apacidad <span class=\"_ _b\"></span>instalada <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span>ciosa <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>infraut<span class=\"_ _0\"></span>ilizaci\u00f3n <span class=\"_ _b\"></span>prolongada <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>quir\u00f3fanos <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>quipos </span>m\u00e9dicos inferiores al 25%. P\u00e9rdidas por deterioro del valor de los fondos de comercio, marca e inmovili<span class=\"_ _0\"></span>zado material<span class=\"_ _5\"></span> El  dete<span class=\"_ _5\"></span>rioro  del <span class=\"_ _2\"> </span>fondo  de <span class=\"_ _2\"> </span>comercio<span class=\"_ _5\"></span>,  m<span class=\"_ _5\"></span>arca  e <span class=\"_ _2\"> </span>inmovilizado  m<span class=\"_ _5\"></span>aterial <span class=\"_ _2\"> </span>se <span class=\"_ _2\"> </span>determina  evaluando <span class=\"_ _2\"> </span>el <span class=\"_ _2\"> </span>importe recuperable <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>unidad <span class=\"_ _a\"></span>generadora <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>efectivo <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>unidades, <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>relaciona <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>fondo <span class=\"_ _a\"></span>de comercio.  Se estima <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable d<span class=\"_ _0\"></span>e una <span class=\"_ _0\"></span>UGE <span class=\"_ _0\"></span>entendiendo <span class=\"_ _0\"></span>\u00e9ste <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>mayor <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>menos costes <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>enajenaci\u00f3n <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>disposici\u00f3n <span class=\"_ _a\"></span>por <span class=\"_ _5\"></span>otra <span class=\"_ _5\"></span>v\u00eda, <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>v<span class=\"_ _5\"></span>alor <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>uso<span class=\"_ _5\"></span>. <span class=\"_ _5\"></span>En <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>aso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _b\"></span>importe <span class=\"_ _5\"></span>recuperable sea <span class=\"_ _5\"></span>inferior <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>lib<span class=\"_ _5\"></span>ros del <span class=\"_ _5\"></span>ac<span class=\"_ _5\"></span>tivo <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>considera <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>est\u00e1 <span class=\"_ _5\"></span>deteriorado <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>reduce <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>libros <span class=\"_ _5\"></span>hasta su importe recuperable. Las p\u00e9rdidas por deterioro se reconocen en la cuenta de resultad<span class=\"_ _0\"></span>os consolidada.<span class=\"_ _5\"></span> Para estimar el <span class=\"_ _0\"></span>valor en <span class=\"_ _0\"></span>uso se <span class=\"_ _0\"></span>descuentan a <span class=\"_ _0\"></span>su valor a<span class=\"_ _0\"></span>ctual los f<span class=\"_ _0\"></span>lujos de efectivo futuros estimados, utilizando<span class=\"_ _0\"></span> una <span class=\"_ _a\"></span>tasa <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>escuento <span class=\"_ _a\"></span>antes <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>impuestos <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>refleje <span class=\"_ _a\"></span>las <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>stimaciones <span class=\"_ _a\"></span>actuales <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>mercado <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>valor temporal <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>dinero <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>riesgos <span class=\"_ _a\"></span>espec\u00edficos <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _a\"></span>activo. <span class=\"_ _b\"></span>E<span class=\"_ _0\"></span>stos <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>\u00e1lculos <span class=\"_ _5\"></span>utilizan <span class=\"_ _a\"></span>flujos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>efectivo <span class=\"_ _a\"></span>proyectados basados <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>presupuestos <span class=\"_ _e\"> </span>financieros <span class=\"_ _b\"></span>ap<span class=\"_ _5\"></span>robados <span class=\"_ _b\"></span>por <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>Administradores <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>Sociedad <span class=\"_ _e\"> </span>dominante <span class=\"_ _b\"> </span>y<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>que cubren un p<span class=\"_ _0\"></span>eriodo de 5<span class=\"_ _0\"></span> a\u00f1os, <span class=\"_ _0\"></span>los f<span class=\"_ _0\"></span>lujos de <span class=\"_ _0\"></span>efectivos m<span class=\"_ _0\"></span>\u00e1s all\u00e1 <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>se periodo <span class=\"_ _0\"></span>de 5 <span class=\"_ _0\"></span>a\u00f1os s<span class=\"_ _0\"></span>e extrapolan<span class=\"_ _5\"></span> utilizando tasas de crecimiento constantes. De conformidad con lo <span class=\"_ _0\"></span>establecido en la <span class=\"_ _0\"></span>NIC 36.54, l<span class=\"_ _0\"></span>os flujos <span class=\"_ _0\"></span>de efectivo estimados <span class=\"_ _0\"></span>para determinar el <span class=\"_ _0\"></span>importe recuperable de <span class=\"_ _5\"></span>la unidad <span class=\"_ _5\"></span>generadora de efectivo e<span class=\"_ _5\"></span>xpresados en una <span class=\"_ _5\"></span>moneda distinta del <span class=\"_ _5\"></span>euro se <span class=\"_ _5\"></span>convierten a euro <span class=\"_ _5\"></span>utilizando <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>tipo <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>cambio <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>ontado <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>estimaci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _5\"></span>valor <span class=\"_ _a\"></span>en <span class=\"_ _5\"></span>uso. <span class=\"_ _a\"></span>El <span class=\"_ _5\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>ambio utilizado corresponde al tipo de cambio EUR/GBP spot al cierre del ejercicio. Excepto para <span class=\"_ _5\"></span>los deterioros c<span class=\"_ _5\"></span>orrespondientes a los<span class=\"_ _5\"></span> fondos de <span class=\"_ _5\"></span>comercio y <span class=\"_ _5\"></span>marca, las <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _5\"></span>por deterioro se revierten s<span class=\"_ _5\"></span>i hubiera <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>cambio en<span class=\"_ _5\"></span> las <span class=\"_ _5\"></span>causas <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>determinan. La <span class=\"_ _5\"></span>reversi\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>una p<span class=\"_ _5\"></span>\u00e9rdida por <span class=\"_ _5\"></span>deterioro s<span class=\"_ _5\"></span>e contabiliza en l<span class=\"_ _0\"></span>a cuenta <span class=\"_ _0\"></span>de re<span class=\"_ _0\"></span>sultados consolidada. <span class=\"_ _0\"></span>Una p\u00e9rd<span class=\"_ _0\"></span>ida por <span class=\"_ _0\"></span>deterioro s\u00f3lo <span class=\"_ _0\"></span>puede <span class=\"_ _0\"></span>ser re<span class=\"_ _0\"></span>vertida hasta e<span class=\"_ _0\"></span>l punto <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>contabl<span class=\"_ _5\"></span>e <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>activo <span class=\"_ _4\"> </span>no <span class=\"_ _4\"> </span>exc<span class=\"_ _5\"></span>eda <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>importe <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>habr\u00eda <span class=\"_ _3\"> </span>sido <span class=\"_ _e\"> </span>d<span class=\"_ _5\"></span>eterminado, <span class=\"_ _4\"> </span>neto <span class=\"_ _4\"> </span>de amortizaciones, si no se hubiera reconocido la mencionada p\u00e9rdida por deterioro. Las <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>relacionadas <span class=\"_ _5\"></span>con <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>deterioro <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>UGE <span class=\"_ _a\"></span>reduc<span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>inicialmente, <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>caso, <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _a\"></span>del fondo de <span class=\"_ _0\"></span>comercio <span class=\"_ _0\"></span>y mar<span class=\"_ _0\"></span>ca asignado <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>misma y <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>continua<span class=\"_ _0\"></span>ci\u00f3n a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>dem\u00e1s <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>de la <span class=\"_ _1\"></span>UGE, prorrateando en <span class=\"_ _b\"></span>funci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>contable <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>cada <span class=\"_ _b\"></span>uno <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos, <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>l\u00edmite <span class=\"_ _b\"></span>pa<span class=\"_ _5\"></span>ra <span class=\"_ _b\"></span>cada <span class=\"_ _b\"></span>uno <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ellos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>su <span class=\"_ _b\"> </span>valo<span class=\"_ _5\"></span>r recuperable. Para los test<span class=\"_ _5\"></span> de deterioro distintos <span class=\"_ _5\"></span>de los fondos de c<span class=\"_ _5\"></span>omercio <span class=\"_ _5\"></span>y marca, <span class=\"_ _5\"></span>es decir, del i<span class=\"_ _5\"></span>nmovilizado material y de los <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>os <span class=\"_ _1\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span>rechos <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>o, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>dentifica <span class=\"_ _1\"></span>una <span class=\"_ _0\"></span>\u201cGerencia\u201d<span class=\"ff3\"> <span class=\"_ _0\"></span>como <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>UGE <span class=\"_ _1\"></span>identificable <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>menor <span class=\"_ _1\"></span>tama\u00f1o.<span class=\"_ _5\"></span> </span>Las <span class=\"_ _5\"></span>p\u00e9rdidas <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>orrespondientes <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span>terioro <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>comercio <span class=\"_ _b\"></span>y marca <span class=\"_ _a\"></span>no <span class=\"_ _5\"></span>pueden <span class=\"_ _5\"></span>ser <span class=\"_ _a\"></span>objeto <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>reversi\u00f3n en periodos futuros.  Si se ha <span class=\"_ _0\"></span>distribuido fon<span class=\"_ _0\"></span>do de c<span class=\"_ _0\"></span>omercio a u<span class=\"_ _0\"></span>na unidad g<span class=\"_ _0\"></span>eneradora de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>y la en<span class=\"_ _0\"></span>tidad enajena <span class=\"_ _0\"></span>o dispone <span class=\"_ _0\"></span>por otra <span class=\"_ _5\"></span>v\u00eda <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>actividad <span class=\"_ _5\"></span>dentro <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>esa <span class=\"_ _5\"></span>unidad, <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>fo<span class=\"_ _5\"></span>ndo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>comercio <span class=\"_ _5\"></span>asociado <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>actividad <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>incl<span class=\"_ _5\"></span>uir\u00e1 e<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>el importe en <span class=\"_ _5\"></span>libros de <span class=\"_ _5\"></span>la actividad c<span class=\"_ _5\"></span>uando s<span class=\"_ _5\"></span>e determine e<span class=\"_ _5\"></span>l resultado pro<span class=\"_ _5\"></span>cedente de la e<span class=\"_ _5\"></span>najenaci\u00f3n o <span class=\"_ _5\"></span>disposici\u00f3n<span class=\"_ _2b\"> </span>por <span class=\"_ _5\"></span>otra <span class=\"_ _5\"></span>v\u00eda, y <span class=\"_ _5\"></span>se v<span class=\"_ _5\"></span>alorar\u00e1 a <span class=\"_ _5\"></span>partir <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>valores <span class=\"_ _5\"></span>relativos de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>actividad <span class=\"_ _5\"></span>enajenada o<span class=\"_ _5\"></span> dispuesta <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>otra v<span class=\"_ _5\"></span>\u00eda y de la parte de la unidad generadora de efectivo que se siga manteniendo<span class=\"_ _2b\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "a)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Com<span class=\"_ _5\"></span>binaciones de negocios y fondo de comercio </span>Las combinaciones de negocios se contabilizan mediante la aplicaci\u00f3n del m\u00e9todo de adquisici\u00f3n. Los act<span class=\"_ _0\"></span>ivos <span class=\"_ _0\"></span>identificables ad<span class=\"_ _0\"></span>quiridos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>asumidos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>valoran <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>sus <span class=\"_ _1\"></span>v<span class=\"_ _5\"></span>alores <span class=\"_ _0\"></span>razonables <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>de su adquisici\u00f3n. Para cada <span class=\"_ _0\"></span>combinaci\u00f3n de neg<span class=\"_ _0\"></span>ocios, la adquirente v<span class=\"_ _0\"></span>alora cualquier particip<span class=\"_ _0\"></span>aci\u00f3n no dominante en l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>adquirida <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>raz<span class=\"_ _0\"></span>ona<span class=\"_ _5\"></span>ble <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>porcional <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>participaci\u00f3n <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>dom<span class=\"_ _0\"></span>inante <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos netos identificables de la adquirida<span class=\"_ _5\"></span><span class=\"lsa\">. </span>Los costes relacionados con la adquisici\u00f3n se registran como gastos en la cuenta de resultados consolidada.<span class=\"_ _2b\"> </span>Cuando <span class=\"_ _4\"> </span>el<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>Grupo <span class=\"_ _4\"> </span>adquiere <span class=\"_ _4\"> </span>un <span class=\"_ _3\"> </span>negocio, <span class=\"_ _4\"> </span>clasifica <span class=\"_ _3\"> </span>o <span class=\"_ _4\"> </span>designa <span class=\"_ _3\"> </span>los <span class=\"_ _4\"> </span>activos <span class=\"_ _3\"> </span>identificables <span class=\"_ _4\"> </span>adqui<span class=\"_ _5\"></span>ridos <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>pasivos asumidos <span class=\"_ _b\"></span>seg\u00fan <span class=\"_ _b\"></span>sea<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>necesario <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>la <span class=\"_ _e\"> </span>base <span class=\"_ _b\"></span>de <span class=\"_ _b\"> </span>los <span class=\"_ _e\"> </span>acuerdos <span class=\"_ _b\"></span>contractuales, <span class=\"_ _b\"></span>condiciones <span class=\"_ _b\"></span>econ\u00f3micas, <span class=\"_ _e\"> </span>sus pol\u00edticas contables y de explotaci\u00f3n y otras condiciones pertinentes que existan<span class=\"_ _5\"></span> en la fecha<span class=\"_ _0\"></span> de adquisici\u00f3n.<span class=\"_ _2b\"> </span>Si la c<span class=\"_ _5\"></span>ombinaci\u00f3n de n<span class=\"_ _5\"></span>egocios es re<span class=\"_ _5\"></span>alizada por etapas, <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>Grupo valora nuevamente <span class=\"_ _5\"></span>sus participaciones en<span class=\"_ _5\"></span> el patrimonio <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>adquirida <span class=\"_ _3\"> </span>p<span class=\"_ _5\"></span>reviamente <span class=\"_ _3\"> </span>mantenidas <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>su <span class=\"_ _3\"> </span>valor <span class=\"_ _3\"> </span>razonable <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>la <span class=\"_ _d\"> </span>fecha <span class=\"_ _4\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>adquisici\u00f3n <span class=\"_ _4\"> </span>y reconocer\u00e1 las ganancias o p\u00e9rdidas resultantes, si las hubiera, en la cuenta de resultados consolidada.  Cualquier <span class=\"_ _a\"></span>contraprestaci\u00f3n <span class=\"_ _a\"></span>contingente <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>transfiere, <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>reconoce <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>razonable <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>de adquisici\u00f3n. <span class=\"_ _5\"></span>Cambios <span class=\"_ _5\"></span>posteriores en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>razonable <span class=\"_ _5\"></span>de contra<span class=\"_ _5\"></span>prestaciones contingentes <span class=\"_ _5\"></span>clasificadas c<span class=\"_ _5\"></span>omo un <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>o <span class=\"_ _e\"> </span>un <span class=\"_ _b\"></span>pasivo, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconocer\u00e1n <span class=\"_ _b\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>a <span class=\"_ _e\"> </span>la <span class=\"_ _b\"></span>NIIF <span class=\"_ _b\"></span>9, <span class=\"_ _b\"></span>re<span class=\"_ _5\"></span>gistr\u00e1ndose <span class=\"_ _b\"></span>cualquier <span class=\"_ _b\"></span>ganancia <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>p\u00e9rdida resultante <span class=\"_ _b\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>resultados <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>en <span class=\"_ _b\"> </span>o<span class=\"_ _5\"></span>tro <span class=\"_ _e\"> </span>resultado <span class=\"_ _b\"></span>global. <span class=\"_ _e\"> </span>Si <span class=\"_ _e\"> </span>la <span class=\"_ _b\"></span>contraprestaci\u00f3n <span class=\"_ _e\"> </span>contingente <span class=\"_ _b\"></span>es <span class=\"_ _e\"> </span>clasificada <span class=\"_ _e\"> </span>como patrimonio, no se valorar<span class=\"ls2\">en</span> nuevamente y su liquidaci\u00f3n posterior <span class=\"ls10\">se</span> contabilizar\u00e1 dentro del patrimonio neto. El <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>comercio<span class=\"_ _5\"></span> a<span class=\"_ _5\"></span>dquirido <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>combinaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>negocios se<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>valora <span class=\"_ _5\"></span>inicialmente, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>mom<span class=\"_ _5\"></span>ento <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la adquisici\u00f3n, a <span class=\"_ _0\"></span>su c<span class=\"_ _0\"></span>oste, si<span class=\"_ _0\"></span>endo \u00e9ste <span class=\"_ _0\"></span>el e<span class=\"_ _0\"></span>xceso entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>contraprestaci\u00f3n <span class=\"_ _0\"></span>transferida m<span class=\"_ _0\"></span>\u00e1s cualquier<span class=\"_ _0\"></span> participaci\u00f3n <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>dominante <span class=\"_ _b\"></span>en <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>adqu<span class=\"_ _5\"></span>irida <span class=\"_ _b\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>importe <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _b\"></span>identificables <span class=\"_ _a\"></span>adquiridos <span class=\"_ _a\"></span>y <span class=\"_ _b\"></span>los <span class=\"_ _a\"></span>pasivos asumidos. Si la contrapr<span class=\"_ _0\"></span>estaci\u00f3n es inferior al <span class=\"_ _0\"></span>valor razonabl<span class=\"_ _0\"></span>e de los <span class=\"_ _0\"></span>activos netos de <span class=\"_ _0\"></span>la Sociedad adquir<span class=\"_ _0\"></span>ida, la diferencia se reconoce en resultados. Los <span class=\"_ _5\"></span>fondos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>comercio <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>otros <span class=\"_ _5\"></span>activos i<span class=\"_ _5\"></span>ntangibles d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>vida <span class=\"_ _5\"></span>\u00fatil <span class=\"_ _5\"></span>indefinida <span class=\"_ _5\"></span>(marca), <span class=\"_ _a\"></span>se <span class=\"_ _5\"></span>asignan, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>momento de <span class=\"_ _1\"></span>la<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>adquisici\u00f3n, <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>unidad <span class=\"_ _1\"></span>ge<span class=\"_ _5\"></span>neradora <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>ag<span class=\"_ _5\"></span>regaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>unidades <span class=\"_ _1\"></span>generadoras <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>efectivo<span class=\"_ _0\"></span> susceptibles d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>beneficiarse <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>sinergias <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>una combinaci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>negocio <span class=\"_ _0\"></span>correspondiente <span class=\"_ _1\"></span>al<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>nivel <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _1\"></span>ba<span class=\"_ _5\"></span>jo<span class=\"_ _0\"></span> al cual el fondo de comercio se pilota a efectos de gesti\u00f3n interna y no debe ser mayor que un segmento. E<span class=\"ff7\">l Grupo identifica una \u201cGerencia\u201d como la unidad generadora de efectivo identifi<span class=\"_ _0\"></span>cable de menor tama\u00f1o.<span class=\"_ _5\"></span><span class=\"ff3\"> </span></span>Una gerencia es la<span class=\"_ _5\"></span> agrupaci\u00f3n de una o varias cl\u00ednicas en t<span class=\"_ _5\"></span>orno a un \u00e1rea geogr\u00e1fica com\u00fan y qu<span class=\"_ _5\"></span>e comparten maquinaria m\u00e9dica, recursos humanos y direcci\u00f3n operativa. El Grupo<span class=\"_ _0\"></span> cu<span class=\"_ _0\"></span>enta <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>dos <span class=\"_ _0\"></span>tipos <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e cl\u00edn<span class=\"_ _0\"></span>icas: <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cl\u00ednicas <span class=\"_ _0\"></span>denominadas <span class=\"_ _0\"></span>sat\u00e9lites, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>tienen <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>omercial y <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>atenci\u00f3n <span class=\"_ _a\"></span>b\u00e1sica <span class=\"_ _5\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>enfocan <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>captaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>pacientes, <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>re<span class=\"_ _5\"></span>alizaci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>consultas <span class=\"_ _a\"></span>preoperatorias <span class=\"_ _a\"></span>y las re<span class=\"_ _0\"></span>visiones <span class=\"_ _0\"></span>postoperatorias <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>otro <span class=\"_ _0\"></span>lado <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>l\u00ednicas <span class=\"_ _0\"></span>quir\u00fargicas <span class=\"_ _0\"></span>donde <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>realizan <span class=\"_ _0\"></span>adem\u00e1s <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>lo<span class=\"_ _5\"></span>s <span class=\"_ _0\"></span>servicios<span class=\"_ _0\"></span> mencionados <span class=\"_ _b\"></span>anteriormente, <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>tratamientos <span class=\"_ _b\"></span>quir\u00fargicos <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>requie<span class=\"_ _5\"></span>ren <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>inversiones <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>equipos <span class=\"_ _b\"></span>m\u00e9dicos especializados. Las <span class=\"_ _a\"></span>\u201cGerencias\u201d <span class=\"_ _5\"></span>consti<span class=\"_ _5\"></span>tuyen <span class=\"_ _5\"></span>un <span class=\"_ _a\"></span>agrupamiento <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cl\u00ednicas <span class=\"_ _5\"></span>que <span class=\"_ _a\"></span>operan <span class=\"_ _a\"></span>juntas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>manera <span class=\"_ _5\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>generen <span class=\"_ _a\"></span>flujo de ingresos independientes y de acuerdo con la gesti\u00f3n real de sus operaciones. La <span class=\"_ _b\"> </span>Dir<span class=\"_ _5\"></span>ecci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _e\"> </span>Sociedad <span class=\"_ _b\"></span>dominante <span class=\"_ _e\"> </span>revisa <span class=\"_ _b\"></span>el <span class=\"_ _e\"> </span>rendimiento <span class=\"_ _b\"></span>empresarial <span class=\"_ _b\"></span>en <span class=\"_ _e\"> </span>base <span class=\"_ _b\"></span>a <span class=\"_ _e\"> </span>las <span class=\"_ _b\"></span>\u00e1reas <span class=\"_ _e\"> </span>geogr\u00e1ficas (Espa\u00f1a, <span class=\"_ _4\"> </span>Alemania, <span class=\"_ _4\"> </span>Italia <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>Reino <span class=\"_ _e\"> </span>Uni<span class=\"_ _5\"></span>do) <span class=\"_ _4\"> </span>excepto <span class=\"_ _4\"> </span>para <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>cl\u00ednicas <span class=\"_ _4\"> </span>donde <span class=\"_ _4\"> </span>existen <span class=\"_ _4\"> </span>socios <span class=\"_ _4\"> </span>minoritarios <span class=\"_ _4\"> </span>que representan en s\u00ed mismas una UGE (gerencia). Tras <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>reconocimiento <span class=\"_ _5\"></span>inicial, <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>mercio s<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>valora <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>coste <span class=\"_ _5\"></span>menos <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>as p<span class=\"_ _5\"></span>\u00e9rdidas p<span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>de valor acumuladas. Se realizan las pruebas de deterioro del valor del fondo de comercio anualmente<span class=\"_ _5\"></span> o siempre que existan indicios de deterioro<span class=\"lsa\">, </span>de conformidad con la NIC 36.9 y NIC 36.10. A estos efectos el grupo identifica como indicios de deterioro los siguientes: Fuentes externas de indicios: El Grupo eval\u00faa si existen cambios adversos en: \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Valor <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>mercado <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _1\"></span>los <span class=\"_ _0\"></span>activos/UGE: <span class=\"_ _1\"></span>descensos <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>ignificativos <span class=\"_ _1\"></span>(superiores <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>15%) <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _1\"></span>razon<span class=\"_ _5\"></span>able </span>de activos/UGE, instalaciones m\u00e9dicas o inmuebles en propi<span class=\"_ _0\"></span>edad.<span class=\"_ _5\"></span> \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>EBITDA <span class=\"_ _a\"></span>ne<span class=\"_ _5\"></span>gativo <span class=\"_ _a\"></span>recurrente <span class=\"_ _a\"></span>(durante <span class=\"_ _b\"></span>los <span class=\"_ _5\"></span>do<span class=\"_ _5\"></span>s <span class=\"_ _a\"></span>\u00faltimos <span class=\"_ _a\"></span>a\u00f1<span class=\"_ _5\"></span>os) <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>l<span class=\"_ _5\"></span>as <span class=\"_ _a\"></span>gerencias <span class=\"_ _b\"></span>madur<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>(<span class=\"_ _0\"></span>con <span class=\"_ _a\"></span>m\u00e1s <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e </span>dos a\u00f1os de existencia). \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Entorno econ\u00f3mico o sectorial. </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Cambios <span class=\"_ _a\"></span>regulatorios <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>sector <span class=\"_ _a\"></span>sanitario, <span class=\"_ _5\"></span>tales <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _a\"></span>IVA <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>prestaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>servicios </span>sanitarios, o que la Sanidad P\u00fablica asuma determinadas intervenciones quir\u00fargicas.  \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Presi\u00f3n competitiva de nuevos operadores. </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Evoluci\u00f3n negativa en la demanda de tratamientos oftalmol\u00f3gicos a tasas superiores al 15<span class=\"_ _0\"></span>%<span class=\"_ _5\"></span>-<span class=\"ls2\">20%</span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Coste <span class=\"_ _b\"></span>de <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>apital <span class=\"_ _a\"></span>y <span class=\"_ _b\"></span>tasas <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>descuento: <span class=\"_ _a\"></span>incremento <span class=\"_ _b\"></span>relevante <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _a\"></span>tip<span class=\"_ _5\"></span>os <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>inter\u00e9s <span class=\"_ _a\"></span>o <span class=\"_ _b\"></span>en <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>oste <span class=\"_ _a\"></span>de </span>financiaci\u00f3n que afecte a las tasas utilizadas en los c\u00e1lculos de valor en uso. \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Evidencia <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>obsolescencia <span class=\"_ _e\"> </span>tecnol\u00f3gica: <span class=\"_ _b\"></span>equipos <span class=\"_ _e\"> </span>m\u00e9dicos <span class=\"_ _e\"> </span>cuyo <span class=\"_ _e\"> </span>rendimiento <span class=\"_ _e\"> </span>esperado <span class=\"_ _e\"> </span>ya <span class=\"_ _e\"> </span>no <span class=\"_ _b\"></span>resulta </span>competitivo frente a alternativas m\u00e1s modernas. Fuentes internas de indicios: \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Obsolescencia o deterioro f\u00edsico de equipamiento m\u00e9dico. </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Rendimiento econ\u00f3mico inferior al esperado (ROI por debajo del 5%) </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Gerencias con in<span class=\"_ _0\"></span>gresos o <span class=\"_ _0\"></span>m\u00e1rgenes per<span class=\"_ _0\"></span>sistentemente por <span class=\"_ _0\"></span>debajo de<span class=\"_ _0\"></span> presupuesto o<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>a\u00f1os anteriore<span class=\"_ _0\"></span>s.<span class=\"_ _a\"></span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Decisiones <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>reorganizaci\u00f3n: <span class=\"_ _5\"></span>pl<span class=\"_ _5\"></span>anes <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>cierre, <span class=\"_ _5\"></span>reestructuraci\u00f3n <span class=\"_ _a\"></span>o <span class=\"_ _5\"></span>venta <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>l\u00ednicas <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>indiq<span class=\"_ _5\"></span>uen <span class=\"_ _5\"></span>que </span>los activos asociados podr\u00edan no recuperar su valor en libros. \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Uso <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>activos: <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>apacidad <span class=\"_ _b\"></span>instalada <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span>ciosa <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>infraut<span class=\"_ _0\"></span>ilizaci\u00f3n <span class=\"_ _b\"></span>prolongada <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>quir\u00f3fanos <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>quipos </span>m\u00e9dicos inferiores al 25%. P\u00e9rdidas por deterioro del valor de los fondos de comercio, marca e inmovili<span class=\"_ _0\"></span>zado material<span class=\"_ _5\"></span> El  dete<span class=\"_ _5\"></span>rioro  del <span class=\"_ _2\"> </span>fondo  de <span class=\"_ _2\"> </span>comercio<span class=\"_ _5\"></span>,  m<span class=\"_ _5\"></span>arca  e <span class=\"_ _2\"> </span>inmovilizado  m<span class=\"_ _5\"></span>aterial <span class=\"_ _2\"> </span>se <span class=\"_ _2\"> </span>determina  evaluando <span class=\"_ _2\"> </span>el <span class=\"_ _2\"> </span>importe recuperable <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>unidad <span class=\"_ _a\"></span>generadora <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>efectivo <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>unidades, <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>relaciona <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>fondo <span class=\"_ _a\"></span>de comercio.  Se estima <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable d<span class=\"_ _0\"></span>e una <span class=\"_ _0\"></span>UGE <span class=\"_ _0\"></span>entendiendo <span class=\"_ _0\"></span>\u00e9ste <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>mayor <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>menos costes <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>enajenaci\u00f3n <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>disposici\u00f3n <span class=\"_ _a\"></span>por <span class=\"_ _5\"></span>otra <span class=\"_ _5\"></span>v\u00eda, <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>v<span class=\"_ _5\"></span>alor <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>uso<span class=\"_ _5\"></span>. <span class=\"_ _5\"></span>En <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>aso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _b\"></span>importe <span class=\"_ _5\"></span>recuperable sea <span class=\"_ _5\"></span>inferior <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>lib<span class=\"_ _5\"></span>ros del <span class=\"_ _5\"></span>ac<span class=\"_ _5\"></span>tivo <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>considera <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>est\u00e1 <span class=\"_ _5\"></span>deteriorado <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>reduce <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>libros <span class=\"_ _5\"></span>hasta su importe recuperable. Las p\u00e9rdidas por deterioro se reconocen en la cuenta de resultad<span class=\"_ _0\"></span>os consolidada.<span class=\"_ _5\"></span> Para estimar el <span class=\"_ _0\"></span>valor en <span class=\"_ _0\"></span>uso se <span class=\"_ _0\"></span>descuentan a <span class=\"_ _0\"></span>su valor a<span class=\"_ _0\"></span>ctual los f<span class=\"_ _0\"></span>lujos de efectivo futuros estimados, utilizando<span class=\"_ _0\"></span> una <span class=\"_ _a\"></span>tasa <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>escuento <span class=\"_ _a\"></span>antes <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>impuestos <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>refleje <span class=\"_ _a\"></span>las <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>stimaciones <span class=\"_ _a\"></span>actuales <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>mercado <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>valor temporal <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>dinero <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>riesgos <span class=\"_ _a\"></span>espec\u00edficos <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _a\"></span>activo. <span class=\"_ _b\"></span>E<span class=\"_ _0\"></span>stos <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>\u00e1lculos <span class=\"_ _5\"></span>utilizan <span class=\"_ _a\"></span>flujos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>efectivo <span class=\"_ _a\"></span>proyectados basados <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>presupuestos <span class=\"_ _e\"> </span>financieros <span class=\"_ _b\"></span>ap<span class=\"_ _5\"></span>robados <span class=\"_ _b\"></span>por <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>Administradores <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>Sociedad <span class=\"_ _e\"> </span>dominante <span class=\"_ _b\"> </span>y<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>que cubren un p<span class=\"_ _0\"></span>eriodo de 5<span class=\"_ _0\"></span> a\u00f1os, <span class=\"_ _0\"></span>los f<span class=\"_ _0\"></span>lujos de <span class=\"_ _0\"></span>efectivos m<span class=\"_ _0\"></span>\u00e1s all\u00e1 <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>se periodo <span class=\"_ _0\"></span>de 5 <span class=\"_ _0\"></span>a\u00f1os s<span class=\"_ _0\"></span>e extrapolan<span class=\"_ _5\"></span> utilizando tasas de crecimiento constantes. De conformidad con lo <span class=\"_ _0\"></span>establecido en la <span class=\"_ _0\"></span>NIC 36.54, l<span class=\"_ _0\"></span>os flujos <span class=\"_ _0\"></span>de efectivo estimados <span class=\"_ _0\"></span>para determinar el <span class=\"_ _0\"></span>importe recuperable de <span class=\"_ _5\"></span>la unidad <span class=\"_ _5\"></span>generadora de efectivo e<span class=\"_ _5\"></span>xpresados en una <span class=\"_ _5\"></span>moneda distinta del <span class=\"_ _5\"></span>euro se <span class=\"_ _5\"></span>convierten a euro <span class=\"_ _5\"></span>utilizando <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>tipo <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>cambio <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>ontado <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>estimaci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _5\"></span>valor <span class=\"_ _a\"></span>en <span class=\"_ _5\"></span>uso. <span class=\"_ _a\"></span>El <span class=\"_ _5\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>ambio utilizado corresponde al tipo de cambio EUR/GBP spot al cierre del ejercicio. Excepto para <span class=\"_ _5\"></span>los deterioros c<span class=\"_ _5\"></span>orrespondientes a los<span class=\"_ _5\"></span> fondos de <span class=\"_ _5\"></span>comercio y <span class=\"_ _5\"></span>marca, las <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _5\"></span>por deterioro se revierten s<span class=\"_ _5\"></span>i hubiera <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>cambio en<span class=\"_ _5\"></span> las <span class=\"_ _5\"></span>causas <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>determinan. La <span class=\"_ _5\"></span>reversi\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>una p<span class=\"_ _5\"></span>\u00e9rdida por <span class=\"_ _5\"></span>deterioro s<span class=\"_ _5\"></span>e contabiliza en l<span class=\"_ _0\"></span>a cuenta <span class=\"_ _0\"></span>de re<span class=\"_ _0\"></span>sultados consolidada. <span class=\"_ _0\"></span>Una p\u00e9rd<span class=\"_ _0\"></span>ida por <span class=\"_ _0\"></span>deterioro s\u00f3lo <span class=\"_ _0\"></span>puede <span class=\"_ _0\"></span>ser re<span class=\"_ _0\"></span>vertida hasta e<span class=\"_ _0\"></span>l punto <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>contabl<span class=\"_ _5\"></span>e <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>activo <span class=\"_ _4\"> </span>no <span class=\"_ _4\"> </span>exc<span class=\"_ _5\"></span>eda <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>importe <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>habr\u00eda <span class=\"_ _3\"> </span>sido <span class=\"_ _e\"> </span>d<span class=\"_ _5\"></span>eterminado, <span class=\"_ _4\"> </span>neto <span class=\"_ _4\"> </span>de amortizaciones, si no se hubiera reconocido la mencionada p\u00e9rdida por deterioro. Las <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>relacionadas <span class=\"_ _5\"></span>con <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>deterioro <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>UGE <span class=\"_ _a\"></span>reduc<span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>inicialmente, <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>caso, <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _a\"></span>del fondo de <span class=\"_ _0\"></span>comercio <span class=\"_ _0\"></span>y mar<span class=\"_ _0\"></span>ca asignado <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>misma y <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>continua<span class=\"_ _0\"></span>ci\u00f3n a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>dem\u00e1s <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>de la <span class=\"_ _1\"></span>UGE, prorrateando en <span class=\"_ _b\"></span>funci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>contable <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>cada <span class=\"_ _b\"></span>uno <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos, <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>l\u00edmite <span class=\"_ _b\"></span>pa<span class=\"_ _5\"></span>ra <span class=\"_ _b\"></span>cada <span class=\"_ _b\"></span>uno <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ellos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>su <span class=\"_ _b\"> </span>valo<span class=\"_ _5\"></span>r recuperable. Para los test<span class=\"_ _5\"></span> de deterioro distintos <span class=\"_ _5\"></span>de los fondos de c<span class=\"_ _5\"></span>omercio <span class=\"_ _5\"></span>y marca, <span class=\"_ _5\"></span>es decir, del i<span class=\"_ _5\"></span>nmovilizado material y de los <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>os <span class=\"_ _1\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span>rechos <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>o, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>dentifica <span class=\"_ _1\"></span>una <span class=\"_ _0\"></span>\u201cGerencia\u201d<span class=\"ff3\"> <span class=\"_ _0\"></span>como <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>UGE <span class=\"_ _1\"></span>identificable <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>menor <span class=\"_ _1\"></span>tama\u00f1o.<span class=\"_ _5\"></span> </span>Las <span class=\"_ _5\"></span>p\u00e9rdidas <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>orrespondientes <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span>terioro <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>comercio <span class=\"_ _b\"></span>y marca <span class=\"_ _a\"></span>no <span class=\"_ _5\"></span>pueden <span class=\"_ _5\"></span>ser <span class=\"_ _a\"></span>objeto <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>reversi\u00f3n en periodos futuros.  Si se ha <span class=\"_ _0\"></span>distribuido fon<span class=\"_ _0\"></span>do de c<span class=\"_ _0\"></span>omercio a u<span class=\"_ _0\"></span>na unidad g<span class=\"_ _0\"></span>eneradora de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>y la en<span class=\"_ _0\"></span>tidad enajena <span class=\"_ _0\"></span>o dispone <span class=\"_ _0\"></span>por otra <span class=\"_ _5\"></span>v\u00eda <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>actividad <span class=\"_ _5\"></span>dentro <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>esa <span class=\"_ _5\"></span>unidad, <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>fo<span class=\"_ _5\"></span>ndo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>comercio <span class=\"_ _5\"></span>asociado <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>actividad <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>incl<span class=\"_ _5\"></span>uir\u00e1 e<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>el importe en <span class=\"_ _5\"></span>libros de <span class=\"_ _5\"></span>la actividad c<span class=\"_ _5\"></span>uando s<span class=\"_ _5\"></span>e determine e<span class=\"_ _5\"></span>l resultado pro<span class=\"_ _5\"></span>cedente de la e<span class=\"_ _5\"></span>najenaci\u00f3n o <span class=\"_ _5\"></span>disposici\u00f3n<span class=\"_ _2b\"> </span>por <span class=\"_ _5\"></span>otra <span class=\"_ _5\"></span>v\u00eda, y <span class=\"_ _5\"></span>se v<span class=\"_ _5\"></span>alorar\u00e1 a <span class=\"_ _5\"></span>partir <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>valores <span class=\"_ _5\"></span>relativos de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>actividad <span class=\"_ _5\"></span>enajenada o<span class=\"_ _5\"></span> dispuesta <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>otra v<span class=\"_ _5\"></span>\u00eda y de la parte de la unidad generadora de efectivo que se siga manteniendo<span class=\"_ _2b\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-544": {
   "value": "b)<span class=\"ls0\"> <span class=\"_ _13\"> </span>O<span class=\"_ _0\"></span>pciones de compra y venta sobre participaciones minoritarias </span>El <span class=\"_ _3\"> </span>Grupo <span class=\"_ _3\"> </span>mantiene <span class=\"_ _3\"> </span>acuerdos <span class=\"_ _4\"> </span>c<span class=\"_ _5\"></span>on <span class=\"_ _3\"> </span>determinados <span class=\"_ _3\"> </span>socios <span class=\"_ _4\"> </span>m<span class=\"_ _5\"></span>inoritarios, <span class=\"_ _3\"> </span>incluyendo <span class=\"_ _3\"> </span>directivos <span class=\"_ _4\"> </span>del <span class=\"_ _3\"> </span>Grupo, <span class=\"_ _3\"> </span>que poseen <span class=\"_ _a\"></span>participaciones <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>algunas <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>ociedades <span class=\"_ _5\"></span>dependientes. <span class=\"_ _5\"></span>Dichos <span class=\"_ _a\"></span>acuerdos <span class=\"_ _a\"></span>incluyen <span class=\"_ _5\"></span>opciones <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>ompra (call <span class=\"_ _a\"></span>options) <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>favor <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _5\"></span>Grupo <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>opciones <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>v<span class=\"_ _5\"></span>ent<span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>(put <span class=\"_ _5\"></span>options) <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>favor <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _5\"></span>socios <span class=\"_ _a\"></span>minoritarios <span class=\"_ _a\"></span>sobre <span class=\"_ _5\"></span>las participaciones que estos mantienen en dichas sociedades. De <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _1\"></span>lo establec<span class=\"_ _0\"></span>ido <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>NIC <span class=\"_ _1\"></span>32 Instrumentos <span class=\"_ _1\"></span>financieros, cuando <span class=\"_ _1\"></span>estos ac<span class=\"_ _0\"></span>uerdos <span class=\"_ _0\"></span>otorgan <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>los so<span class=\"_ _0\"></span>cios minoritarios <span class=\"_ _b\"></span>el <span class=\"_ _e\"> </span>derecho <span class=\"_ _e\"> </span>a <span class=\"_ _b\"></span>vender <span class=\"_ _b\"> </span>s<span class=\"_ _5\"></span>us <span class=\"_ _b\"></span>participaciones <span class=\"_ _e\"> </span>al <span class=\"_ _e\"> </span>Grupo <span class=\"_ _b\"></span>y, <span class=\"_ _b\"></span>po<span class=\"_ _5\"></span>r <span class=\"_ _b\"></span>tanto, <span class=\"_ _e\"> </span>pueden <span class=\"_ _b\"></span>generar <span class=\"_ _e\"> </span>una <span class=\"_ _b\"></span>obligaci\u00f3n contractual para el <span class=\"_ _0\"></span>Grupo de <span class=\"_ _0\"></span>adquirir <span class=\"_ _0\"></span>dichas participaciones a <span class=\"_ _0\"></span>cambio de <span class=\"_ _0\"></span>efectivo u <span class=\"_ _0\"></span>otros activos <span class=\"_ _0\"></span>financieros, el Grupo <span class=\"_ _5\"></span>reconoce <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>pasivo <span class=\"_ _5\"></span>financiero <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>actual <span class=\"_ _5\"></span>del im<span class=\"_ _5\"></span>porte <span class=\"_ _5\"></span>estimado <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>pagar <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>caso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>de la opci\u00f3n. En <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>momento <span class=\"_ _3\"> </span>inicial, <span class=\"_ _3\"> </span>dicho <span class=\"_ _3\"> </span>pasivo <span class=\"_ _d\"> </span>se <span class=\"_ _3\"> </span>reconoce <span class=\"_ _3\"> </span>con <span class=\"_ _3\"> </span>cargo <span class=\"_ _3\"> </span>al <span class=\"_ _3\"> </span>patrimonio <span class=\"_ _3\"> </span>neto, <span class=\"_ _3\"> </span>registr\u00e1ndose <span class=\"_ _3\"> </span>como <span class=\"_ _3\"> </span>u<span class=\"_ _5\"></span>na reducci\u00f3n de <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s participa<span class=\"_ _0\"></span>ciones no <span class=\"_ _0\"></span>dominantes. <span class=\"_ _0\"></span>Posteriormente, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>pasivo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>actualiza <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>fecha de<span class=\"_ _0\"></span> ci<span class=\"_ _0\"></span>erre para <span class=\"_ _a\"></span>reflejar <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>m<span class=\"_ _5\"></span>ejor <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>stimaci\u00f3n <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>paga<span class=\"_ _5\"></span>r, <span class=\"_ _a\"></span>teniendo <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>cuenta <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>condiciones <span class=\"_ _a\"></span>contractuales <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>las estimaciones del va<span class=\"_ _0\"></span>lor de l<span class=\"_ _0\"></span>a sociedad <span class=\"_ _0\"></span>participada, siendo un <span class=\"_ _0\"></span>pasivo <span class=\"_ _0\"></span>financiero registrado <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valor razonable <span class=\"_ _0\"></span>con cambios en el patrimonio neto atribuible a los accionistas de l<span class=\"_ _0\"></span>a Sociedad domi<span class=\"_ _5\"></span>nante (nota 30).<span class=\"_ _2b\"> </span>k)<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>Pr\u00e9s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>\u00e9<span class=\"_ _0\"></span>dit<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>car<span class=\"_ _1\"></span>ios <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ero<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> Lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>y c<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>\u00e9d<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>eg<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>val<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>zo<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> me<span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>s los<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>dir<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>atr<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>bl<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>tr<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>en su <span class=\"_ _5\"></span>ca<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>Des<span class=\"_ _0\"></span>pu<span class=\"_ _0\"></span>\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>su reco<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>oc<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> inic<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>se va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>po<span class=\"_ _0\"></span>r su<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>am<span class=\"_ _0\"></span>ort<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o usa<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> el m\u00e9t<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>l int<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>s efe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>Lo<span class=\"_ _0\"></span>s int<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> se con<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>il<span class=\"_ _0\"></span>iz<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n com<span class=\"_ _0\"></span>o ga<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>o en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> Un <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>aj<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "c) <span class=\"_ _f\"> </span>Otros activos intangibles Otros activos intangibles adquiridos por el <span class=\"_ _5\"></span>Grupo se contabilizan a su coste menos la amortizaci\u00f3n acumulada y <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>por <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>acumuladas<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>existentes. <span class=\"_ _5\"></span>El <span class=\"_ _5\"></span>coste <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>otros <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>intangibles <span class=\"_ _5\"></span>adquiridos <span class=\"_ _5\"></span>med<span class=\"_ _5\"></span>iante una combinaci\u00f3n de negocios es su valor razonable en la fec<span class=\"_ _0\"></span>ha de la adquisici\u00f3n.<span class=\"_ _5\"></span> Los <span class=\"_ _4\"> </span>activos <span class=\"_ _e\"> </span>i<span class=\"_ _5\"></span>ntangibles <span class=\"_ _e\"> </span>g<span class=\"_ _5\"></span>enerados <span class=\"_ _e\"> </span>internamente, <span class=\"_ _4\"> </span>excluyendo <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>gastos <span class=\"_ _e\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _4\"> </span>desarrollo <span class=\"_ _e\"> </span>capitalizados, <span class=\"_ _4\"> </span>no <span class=\"_ _4\"> </span>se capitalizan, sino que se registra el gasto contra los resultados del ejercicio en que se ha<span class=\"_ _0\"></span>yan incurrido.<span class=\"_ _5\"></span> Un <span class=\"_ _5\"></span>activo <span class=\"_ _5\"></span>intangible <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>reconocer\u00e1 <span class=\"_ _5\"></span>s\u00f3lo s<span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>es p<span class=\"_ _5\"></span>robable <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>genere <span class=\"_ _5\"></span>beneficios <span class=\"_ _5\"></span>futuros a<span class=\"_ _5\"></span>l <span class=\"_ _b\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>su c<span class=\"_ _5\"></span>oste pueda ser valorado de forma fiable. Las <span class=\"_ _5\"></span>ganancias <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>p\u00e9rdidas <span class=\"_ _5\"></span>derivadas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>baja <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>activo in<span class=\"_ _5\"></span>tangible <span class=\"_ _5\"></span>se v<span class=\"_ _5\"></span>aloran como <span class=\"_ _5\"></span>la<span class=\"_ _5\"></span> diferencia <span class=\"_ _5\"></span>entre <span class=\"_ _5\"></span>los recursos <span class=\"_ _4\"> </span>netos <span class=\"_ _e\"> </span>obtenidos <span class=\"_ _4\"> </span>de <span class=\"_ _e\"> </span>l<span class=\"_ _5\"></span>a <span class=\"_ _4\"> </span>enajenaci\u00f3n <span class=\"_ _e\"> </span>y <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>valor <span class=\"_ _e\"> </span>en <span class=\"_ _4\"> </span>libros <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>activo <span class=\"_ _e\"> </span>y <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>registran <span class=\"_ _e\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>la <span class=\"_ _4\"> </span>cuenta <span class=\"_ _4\"> </span>de resultados consolidada cuando el activo es dado de baja.  i. Aplicaciones inform\u00e1ticas<span class=\"ff3\"> </span>En <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>aplicaciones <span class=\"_ _b\"></span>inform\u00e1ticas <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>incluyen <span class=\"_ _b\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>importes <span class=\"_ _b\"></span>satisfechos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>acceso <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _a\"></span>pro<span class=\"_ _5\"></span>piedad <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>el derecho <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>uso <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>programas <span class=\"_ _5\"></span>info<span class=\"_ _5\"></span>rm\u00e1ticos. <span class=\"_ _5\"></span>Los <span class=\"_ _a\"></span>gastos <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>mantenimiento <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>estas <span class=\"_ _a\"></span>aplicaciones <span class=\"_ _5\"></span>in<span class=\"_ _5\"></span>form\u00e1ticas se <span class=\"_ _5\"></span>imputan <span class=\"_ _a\"></span>directamente <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>gas<span class=\"_ _5\"></span>tos <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>je<span class=\"_ _5\"></span>rcicio <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>que s<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>producen. <span class=\"_ _a\"></span>Su <span class=\"_ _5\"></span>amortizaci\u00f3n <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>realiza <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>forma lineal en<span class=\"_ _5\"></span> un <span class=\"_ _5\"></span>periodo de <span class=\"_ _5\"></span>tres <span class=\"_ _5\"></span>a se<span class=\"_ _5\"></span>is a\u00f1os <span class=\"_ _5\"></span>desde el<span class=\"_ _5\"></span> momento en <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se inicia <span class=\"_ _5\"></span>el uso <span class=\"_ _5\"></span>de la<span class=\"_ _5\"></span> aplicaci\u00f3n <span class=\"_ _5\"></span>inform\u00e1tica correspondiente. ii<span class=\"ls0\">. Intangibles desarrollados internamente </span>Lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>ll<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>\u00fan<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>: \u2022<span class=\"ff3\"> <span class=\"_ _18\"> </span>Pod<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>la via<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d t\u00e9c<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>par<span class=\"_ _0\"></span>a com<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>el act<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>int<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>gi<span class=\"_ _0\"></span>bl<span class=\"_ _0\"></span>e de <span class=\"_ _5\"></span>for<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>\u00e9s<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>sea<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>apt<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>par<span class=\"_ _0\"></span>a su </span>us<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>. \u2022<span class=\"ff3\"> <span class=\"_ _18\"> </span>Te<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _18\"> </span>Te<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>. </span>\u2022<span class=\"ff3\"> <span class=\"_ _18\"> </span>Te<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>bl<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _18\"> </span>Pod<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> b<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>\u00f3<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fu<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>uro<span class=\"_ _0\"></span>.<span class=\"_ _2b\"> </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _18\"> </span>Te<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>disp<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>de <span class=\"_ _4\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _e\"> </span>ade<span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _e\"> </span>rec<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>t\u00e9c<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>fi<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>o <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>otr<span class=\"_ _0\"></span>o <span class=\"_ _e\"> </span>tip<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>pa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a <span class=\"_ _e\"> </span>com<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>el </span>de<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e\u201d<span class=\"_ _0\"></span>.<span class=\"_ _2b\"> </span><span class=\"_ _0\"></span><span class=\"ff3\"> </span>En el momento en el que se inicia el uso del desarrollo se traspasa su coste a \u201cApli<span class=\"_ _0\"></span>caciones Inform\u00e1ticas\u201d y se inicia su amortizaci\u00f3n. Durante el ejercicio 2025, el Grupo <span class=\"_ _0\"></span>ha activado desarrollos de esta naturaleza en su plan de digitalizaci\u00f3n y traspasado <span class=\"ff7\">a<span class=\"_ _5\"></span> \u201cAplicaciones</span> <span class=\"ff7\">Inform\u00e1ticas\u201d por importe de </span>3.033 miles de euros (3.024 euros al 31 de diciembre de 2024) iii Otro inmovilizado intangible En e<span class=\"_ _0\"></span>ste <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>registra, <span class=\"_ _0\"></span>entre <span class=\"_ _1\"></span>otros, el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>cor<span class=\"_ _0\"></span>respondiente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>marca <span class=\"_ _0\"></span>identif<span class=\"_ _0\"></span>icada <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>proceso de a<span class=\"_ _0\"></span>signaci\u00f3n del<span class=\"_ _0\"></span> pre<span class=\"_ _0\"></span>cio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>adquisici\u00f3n, <span class=\"_ _0\"></span>derivado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>grupo <span class=\"_ _0\"></span>Eye <span class=\"_ _0\"></span>Ho<span class=\"_ _0\"></span>spital (Op<span class=\"_ _0\"></span>timax) re<span class=\"_ _0\"></span>alizada e<span class=\"_ _0\"></span>n el ejercicio 2024 <span class=\"_ _5\"></span>(Nota 6). <span class=\"_ _5\"></span>Para la estimaci\u00f3n d<span class=\"_ _5\"></span>el valor de la ma<span class=\"_ _5\"></span>rca, el Grupo ha uti<span class=\"_ _5\"></span>lizado el m\u00e9todo del <span class=\"_ _5\"></span>ahorro de royalties <span class=\"_ _5\"></span>(relief from <span class=\"_ _5\"></span>royalty method), <span class=\"_ _5\"></span>que consiste e<span class=\"_ _5\"></span>n estimar <span class=\"_ _5\"></span>el valor <span class=\"_ _5\"></span>actual de <span class=\"_ _5\"></span>los pagos p<span class=\"_ _5\"></span>or royalties <span class=\"_ _5\"></span>que el Grupo e<span class=\"_ _5\"></span>vitar\u00eda realizar po<span class=\"_ _5\"></span>r el uso de<span class=\"_ _5\"></span> la marca <span class=\"_ _5\"></span>si esta<span class=\"_ _5\"></span> <span class=\"_ _5\"></span><span class=\"lsa\">fu</span>era licenciada a <span class=\"_ _5\"></span>un tercero. Es<span class=\"_ _5\"></span>te m\u00e9todo se <span class=\"_ _5\"></span>basa en la <span class=\"_ _e\"> </span>estimaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>lo<span class=\"_ _5\"></span>s <span class=\"_ _e\"> </span>ingresos <span class=\"_ _e\"> </span>atribuibles <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>marca, <span class=\"_ _e\"> </span>la <span class=\"_ _4\"> </span>determinaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>una <span class=\"_ _e\"> </span>tasa <span class=\"_ _e\"> </span>de <span class=\"_ _4\"> </span>royalty <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>mercado apropiada y la posterior actualizaci\u00f3n de los flujos de efectivo resultantes. En cada cierre contable, los<span class=\"_ _0\"></span> Administradores de l<span class=\"_ _0\"></span>a Sociedad dominante proceden a<span class=\"_ _0\"></span> estimar si se ha<span class=\"_ _0\"></span> producido alg\u00fan deterioro que reduzca su valor recuperable a un impor<span class=\"_ _0\"></span>te inferior al coste neto registrado y, en<span class=\"_ _5\"></span> caso afirmativo, <span class=\"_ _0\"></span>se pro<span class=\"_ _0\"></span>cede a <span class=\"_ _0\"></span>su oportuno <span class=\"_ _0\"></span>saneamiento; uti<span class=\"_ _0\"></span>liz\u00e1ndose como <span class=\"_ _0\"></span>contrapartida <span class=\"_ _0\"></span>el ep\u00edgrafe \u201cD<span class=\"_ _0\"></span>eterioro y enajenaciones del inmovilizado\u201d de la Cuenta de Resultados Consolidada adjunta.<span class=\"ff3\"> </span>Los Administradores de la Sociedad dominante han considerado que la vida \u00fatil de <span class=\"_ _0\"></span>la marca es indefinida. <span class=\"_ _5\"></span> A efectos de la evaluaci\u00f3n <span class=\"_ _0\"></span>del deterioro de la m<span class=\"_ _0\"></span>arca su an\u00e1lisis se r<span class=\"_ _0\"></span>ealiza como parte de la<span class=\"_ _0\"></span> unidad generadora de <span class=\"_ _a\"></span>efectivo <span class=\"_ _b\"></span>(UGE) <span class=\"_ _5\"></span>a <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>encuentra <span class=\"_ _a\"></span>a<span class=\"_ _5\"></span>sociada <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>metodolog<span class=\"_ _0\"></span>\u00eda <span class=\"_ _a\"></span>descrita <span class=\"_ _a\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _a\"></span>Nota <span class=\"_ _a\"></span>4.a) <span class=\"_ _a\"></span>y, <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _a\"></span>caso afirmativo, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>procede <span class=\"_ _b\"></span>a <span class=\"_ _a\"></span>s<span class=\"_ _5\"></span>u <span class=\"_ _b\"></span>oportuno <span class=\"_ _b\"></span>sa<span class=\"ff7\">neamiento; <span class=\"_ _b\"></span>utiliz\u00e1ndose <span class=\"_ _b\"></span>como <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>ontrapartida <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ep\u00edgrafe <span class=\"_ _b\"></span>\u201cDeterioro <span class=\"_ _a\"></span>y </span>enajenaciones del inmovilizado\u201d de la Cuenta de Resultados Consolidada adjunta.<span class=\"ff3\"> </span>Las p\u00e9rdidas por deterioro relacionadas con este activo intangible no son objeto de reversi\u00f3n<span class=\"_ _5\"></span> posterior. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "ii<span class=\"ls0\">. Intangibles desarrollados internamente </span>Lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>ll<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>\u00fan<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>: \u2022<span class=\"ff3\"> <span class=\"_ _18\"> </span>Pod<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>la via<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d t\u00e9c<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>par<span class=\"_ _0\"></span>a com<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>el act<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>int<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>gi<span class=\"_ _0\"></span>bl<span class=\"_ _0\"></span>e de <span class=\"_ _5\"></span>for<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>\u00e9s<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>sea<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>apt<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>par<span class=\"_ _0\"></span>a su </span>us<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>. \u2022<span class=\"ff3\"> <span class=\"_ _18\"> </span>Te<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _18\"> </span>Te<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>. </span>\u2022<span class=\"ff3\"> <span class=\"_ _18\"> </span>Te<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>bl<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _18\"> </span>Pod<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> b<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>\u00f3<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fu<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>uro<span class=\"_ _0\"></span>.<span class=\"_ _2b\"> </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _18\"> </span>Te<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>disp<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>de <span class=\"_ _4\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _e\"> </span>ade<span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _e\"> </span>rec<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>t\u00e9c<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>fi<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>o <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>otr<span class=\"_ _0\"></span>o <span class=\"_ _e\"> </span>tip<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>pa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a <span class=\"_ _e\"> </span>com<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>el </span>de<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e\u201d<span class=\"_ _0\"></span>.<span class=\"_ _2b\"> </span>En el momento en el que se inicia el uso del desarrollo se traspasa su coste a \u201cApli<span class=\"_ _0\"></span>caciones Inform\u00e1ticas\u201d y se inicia su amortizaci\u00f3n. Durante el ejercicio 2025, el Grupo <span class=\"_ _0\"></span>ha activado desarrollos de esta naturaleza en su plan de digitalizaci\u00f3n y traspasado <span class=\"ff7\">a<span class=\"_ _5\"></span> \u201cAplicaciones</span> <span class=\"ff7\">Inform\u00e1ticas\u201d por importe de </span>3.033 miles de euros (3.024 euros al 31 de diciembre de 2024)",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "d) <span class=\"_ _13\"> </span>Inmovilizado material Los elementos i<span class=\"_ _0\"></span>ncluidos en<span class=\"_ _0\"></span> estas <span class=\"_ _0\"></span>r\u00fabricas <span class=\"_ _0\"></span>se va<span class=\"_ _0\"></span>loran al p<span class=\"_ _0\"></span>recio <span class=\"_ _0\"></span>de adquisi<span class=\"_ _0\"></span>ci\u00f3n o <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>de pr<span class=\"_ _0\"></span>oducci\u00f3n, menos <span class=\"_ _0\"></span>su correspondiente amortizaci\u00f3n acumulada y, en su caso, las p\u00e9rdidas acumuladas por dete<span class=\"_ _0\"></span>rioro de su valor.<span class=\"_ _5\"></span> Los  co<span class=\"_ _0\"></span>stes  de <span class=\"_ _3\"> </span>renovaci\u00f3n,  ampliaci\u00f3n <span class=\"_ _3\"> </span>o  mejora <span class=\"_ _d\"> </span>son  i<span class=\"_ _0\"></span>ncorporados  a<span class=\"_ _0\"></span>l  a<span class=\"_ _0\"></span>ctivo <span class=\"_ _d\"> </span>como  ma<span class=\"_ _0\"></span>yor  valor <span class=\"_ _3\"> </span>del  bien, exclusivamente <span class=\"_ _5\"></span>cuando <span class=\"_ _5\"></span>suponen <span class=\"_ _5\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>aumento <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>capacidad, <span class=\"_ _a\"></span>productividad <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>alargamiento <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>vi<span class=\"_ _5\"></span>da <span class=\"_ _5\"></span>\u00fatil <span class=\"_ _5\"></span>y siempre que <span class=\"_ _5\"></span>es <span class=\"_ _5\"></span>posible conocer o <span class=\"_ _5\"></span>estimar <span class=\"_ _5\"></span>el valor <span class=\"_ _5\"></span>n<span class=\"_ _5\"></span>eto c<span class=\"_ _5\"></span>ontable de<span class=\"_ _5\"></span> los <span class=\"_ _5\"></span>elementos que resulta<span class=\"_ _5\"></span>n dados d<span class=\"_ _5\"></span>e baja del inventario por haber sido sustituidos. Los  gastos  de<span class=\"_ _0\"></span>  conservaci\u00f3n, <span class=\"_ _d\"> </span>reparaci\u00f3n  y <span class=\"_ _3\"> </span>ma<span class=\"_ _5\"></span>ntenimiento  en <span class=\"_ _3\"> </span>lo<span class=\"_ _5\"></span>s  que <span class=\"_ _d\"> </span>se  incurre <span class=\"_ _d\"> </span>durante  el <span class=\"_ _d\"> </span>ejercicio  se consideran <span class=\"_ _e\"> </span>gasto <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>n <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>l <span class=\"_ _b\"></span>momento <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>se <span class=\"_ _b\"> </span>p<span class=\"_ _5\"></span>roducen, <span class=\"_ _b\"></span>dado <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>no <span class=\"_ _e\"> </span>suponen <span class=\"_ _b\"></span>un<span class=\"_ _5\"></span>a <span class=\"_ _b\"> </span>mejora <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>capacidad productiva de los elementos de inmovilizado. Los <span class=\"_ _3\"> </span>costes <span class=\"_ _3\"> </span>financieros <span class=\"_ _3\"> </span>directamente <span class=\"_ _3\"> </span>atribuibles <span class=\"_ _3\"> </span>a <span class=\"_ _4\"> </span>l<span class=\"_ _5\"></span>a <span class=\"_ _3\"> </span>adquisici\u00f3n <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>desarrollo <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>inmovilizado <span class=\"_ _3\"> </span>material <span class=\"_ _4\"> </span>se capitalizan cuando los ac<span class=\"_ _5\"></span>tivos requieren un per\u00edodo sustancial, generalmente superior a <span class=\"_ _5\"></span>un a\u00f1o, para es<span class=\"_ _5\"></span>tar en condiciones de uso. Durante los ejercicios <span class=\"ls2\">202</span>5 y 2024 no se han capitalizado costes financieros. Un <span class=\"_ _0\"></span>elemento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>inmovili<span class=\"_ _0\"></span>zado <span class=\"_ _0\"></span>material <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>da <span class=\"_ _1\"></span>de baja <span class=\"_ _1\"></span>e<span class=\"_ _5\"></span>n <span class=\"_ _0\"></span>contabilidad <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>uando <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>enajena <span class=\"_ _1\"></span>o<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>espera <span class=\"_ _0\"></span>obtener<span class=\"_ _0\"></span> beneficios <span class=\"_ _5\"></span>econ\u00f3micos <span class=\"_ _5\"></span>futuros <span class=\"_ _5\"></span>derivados <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>su <span class=\"_ _a\"></span>uso o<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>enajenaci\u00f3n. <span class=\"_ _5\"></span>Las <span class=\"_ _5\"></span>ganancias <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>\u00e9rdidas <span class=\"_ _5\"></span>procedentes <span class=\"_ _5\"></span>de la <span class=\"_ _0\"></span>baja <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>contabilidad d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>acti<span class=\"_ _0\"></span>vo <span class=\"_ _0\"></span>(calculadas c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>diferencia<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>entre <span class=\"_ _1\"></span>los recur<span class=\"_ _0\"></span>sos <span class=\"_ _0\"></span>netos <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ocedentes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>baja y <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>v<span class=\"_ _5\"></span>alor <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>libros <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _5\"></span>activo) <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>incluyen <span class=\"_ _a\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>cuenta <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>resultados <span class=\"_ _5\"></span>consolidada <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>a\u00f1<span class=\"_ _5\"></span>o en <span class=\"_ _a\"></span>que <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>ac<span class=\"_ _5\"></span>tivo <span class=\"_ _5\"></span>se da de baja.<span class=\"_ _2b\"> </span>La <span class=\"_ _0\"></span>amortizaci\u00f3n <span class=\"_ _1\"></span>del inmo<span class=\"_ _0\"></span>vilizado <span class=\"_ _0\"></span>material <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>calcula <span class=\"_ _1\"></span>sistem\u00e1ticamente <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>m\u00e9todo <span class=\"_ _0\"></span>lineal <span class=\"_ _1\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _1\"></span>de la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>vida \u00fatil de <span class=\"_ _0\"></span>los res<span class=\"_ _0\"></span>pectivos bienes. <span class=\"_ _0\"></span>Para e<span class=\"_ _0\"></span>l caso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inmuebles alq<span class=\"_ _0\"></span>uilados mediante <span class=\"_ _0\"></span>arrendamientos <span class=\"_ _0\"></span>operativos, <span class=\"_ _0\"></span>cuya duraci\u00f3n d<span class=\"_ _5\"></span>el co<span class=\"_ _5\"></span>ntrato <span class=\"_ _5\"></span>es inferior<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>vida <span class=\"_ _5\"></span>\u00fatil, <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>periodo <span class=\"_ _5\"></span>de am<span class=\"_ _5\"></span>ortizaci\u00f3n de<span class=\"_ _5\"></span> las <span class=\"_ _5\"></span>instalaciones <span class=\"_ _5\"></span>unidas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>forma permanente a <span class=\"_ _0\"></span>los lo<span class=\"_ _0\"></span>cales se <span class=\"_ _0\"></span>limita <span class=\"_ _0\"></span>a la <span class=\"_ _0\"></span>vigencia <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los respectivos <span class=\"_ _0\"></span>contratos de<span class=\"_ _0\"></span> arrendamie<span class=\"_ _0\"></span>nto, in<span class=\"_ _0\"></span>cluidas, en <span class=\"_ _0\"></span>su caso, las correspondientes pr\u00f3rrogas. Los <span class=\"_ _b\"></span>arrenda<span class=\"_ _0\"></span>mientos <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>dichos <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>ocales <span class=\"_ _b\"></span>se <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>onsideran <span class=\"_ _b\"></span>op<span class=\"_ _0\"></span>erativos, <span class=\"_ _b\"></span>regi<span class=\"_ _0\"></span>str\u00e1ndose <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>omo <span class=\"_ _a\"></span>gastos <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>explotaci\u00f3n, conforme a su devengo, siguiendo una base lineal a lo la<span class=\"_ _5\"></span>rgo del periodo de vigencia de los <span class=\"_ _0\"></span>contratos. Los <span class=\"_ _5\"></span>coeficientes <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>amortizaci\u00f3n <span class=\"_ _5\"></span>utilizados <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>c\u00e1lculo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _a\"></span>depreciaci\u00f3n <span class=\"_ _5\"></span>experimentada <span class=\"_ _5\"></span>por <span class=\"_ _a\"></span>los <span class=\"_ _5\"></span>elementos que componen el inmovilizado material son los siguientes: Porcentaje Construcciones 2%<span class=\"ls0\"> </span>Maquinaria 10% - 15% Mobiliario, utillaje <span class=\"_ _0\"></span>y otras instalac<span class=\"_ _0\"></span>iones 10% - 12% Otro inmovilizado <span class=\"_ _0\"></span>material 25%<span class=\"ls0\"> </span>La<span class=\"_ _0\"></span>s v<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>\u00fat<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s s<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>xa<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>nu<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> lo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s,<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>du<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ir<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> in<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>il<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>sp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>a.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Al <span class=\"_ _0\"></span>cierre <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>verifica <span class=\"_ _1\"></span>si hay <span class=\"_ _1\"></span>indicio de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>deterioro <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>los elementos <span class=\"_ _0\"></span>del <span class=\"_ _1\"></span>inmovilizado material <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>funci\u00f3n de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>asignaci\u00f3n de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>mismos a<span class=\"_ _5\"></span> las <span class=\"_ _5\"></span>unidades <span class=\"_ _5\"></span>generadoras de <span class=\"_ _5\"></span>efectivo <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los que <span class=\"_ _5\"></span>pertenezcan, <span class=\"_ _5\"></span>de ac<span class=\"_ _5\"></span>uerdo al criterio de identificaci\u00f3n de <span class=\"_ _5\"></span>unidades generadoras de efectivo indicado en el apartado 4a)<span class=\"_ _a\"></span> y<span class=\"_ _5\"></span>, en caso de <span class=\"_ _5\"></span>existir tal <span class=\"_ _5\"></span>indicio, s<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>realizan pruebas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>valor de <span class=\"_ _5\"></span>dichos <span class=\"_ _5\"></span>activos, <span class=\"_ _5\"></span>ya <span class=\"_ _5\"></span>sea <span class=\"_ _5\"></span>a nivel <span class=\"_ _5\"></span>individual <span class=\"_ _5\"></span>o c<span class=\"_ _5\"></span>omo <span class=\"_ _5\"></span>parte integrante de las unidades generadoras de efectivo.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-529": {
   "value": "Los  gastos  de<span class=\"_ _0\"></span>  conservaci\u00f3n, <span class=\"_ _d\"> </span>reparaci\u00f3n  y <span class=\"_ _3\"> </span>ma<span class=\"_ _5\"></span>ntenimiento  en <span class=\"_ _3\"> </span>lo<span class=\"_ _5\"></span>s  que <span class=\"_ _d\"> </span>se  incurre <span class=\"_ _d\"> </span>durante  el <span class=\"_ _d\"> </span>ejercicio  se consideran <span class=\"_ _e\"> </span>gasto <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>n <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>l <span class=\"_ _b\"></span>momento <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>se <span class=\"_ _b\"> </span>p<span class=\"_ _5\"></span>roducen, <span class=\"_ _b\"></span>dado <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>no <span class=\"_ _e\"> </span>suponen <span class=\"_ _b\"></span>un<span class=\"_ _5\"></span>a <span class=\"_ _b\"> </span>mejora <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>capacidad productiva de los elementos de inmovilizado",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-530": {
   "value": "La <span class=\"_ _0\"></span>amortizaci\u00f3n <span class=\"_ _1\"></span>del inmo<span class=\"_ _0\"></span>vilizado <span class=\"_ _0\"></span>material <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>calcula <span class=\"_ _1\"></span>sistem\u00e1ticamente <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>m\u00e9todo <span class=\"_ _0\"></span>lineal <span class=\"_ _1\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _1\"></span>de la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>vida \u00fatil de <span class=\"_ _0\"></span>los res<span class=\"_ _0\"></span>pectivos bienes. <span class=\"_ _0\"></span>Para e<span class=\"_ _0\"></span>l caso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inmuebles alq<span class=\"_ _0\"></span>uilados mediante <span class=\"_ _0\"></span>arrendamientos <span class=\"_ _0\"></span>operativos, <span class=\"_ _0\"></span>cuya duraci\u00f3n d<span class=\"_ _5\"></span>el co<span class=\"_ _5\"></span>ntrato <span class=\"_ _5\"></span>es inferior<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>vida <span class=\"_ _5\"></span>\u00fatil, <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>periodo <span class=\"_ _5\"></span>de am<span class=\"_ _5\"></span>ortizaci\u00f3n de<span class=\"_ _5\"></span> las <span class=\"_ _5\"></span>instalaciones <span class=\"_ _5\"></span>unidas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>forma permanente a <span class=\"_ _0\"></span>los lo<span class=\"_ _0\"></span>cales se <span class=\"_ _0\"></span>limita <span class=\"_ _0\"></span>a la <span class=\"_ _0\"></span>vigencia <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los respectivos <span class=\"_ _0\"></span>contratos de<span class=\"_ _0\"></span> arrendamie<span class=\"_ _0\"></span>nto, in<span class=\"_ _0\"></span>cluidas, en <span class=\"_ _0\"></span>su caso, las correspondientes pr\u00f3rrogas. Los <span class=\"_ _b\"></span>arrenda<span class=\"_ _0\"></span>mientos <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>dichos <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>ocales <span class=\"_ _b\"></span>se <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>onsideran <span class=\"_ _b\"></span>op<span class=\"_ _0\"></span>erativos, <span class=\"_ _b\"></span>regi<span class=\"_ _0\"></span>str\u00e1ndose <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>omo <span class=\"_ _a\"></span>gastos <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>explotaci\u00f3n, conforme a su devengo, siguiendo una base lineal a lo la<span class=\"_ _5\"></span>rgo del periodo de vigencia de los <span class=\"_ _0\"></span>contratos. Los <span class=\"_ _5\"></span>coeficientes <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>amortizaci\u00f3n <span class=\"_ _5\"></span>utilizados <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>c\u00e1lculo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _a\"></span>depreciaci\u00f3n <span class=\"_ _5\"></span>experimentada <span class=\"_ _5\"></span>por <span class=\"_ _a\"></span>los <span class=\"_ _5\"></span>elementos que componen el inmovilizado material son los siguientes: Porcentaje Construcciones 2%<span class=\"ls0\"> </span>Maquinaria 10% - 15% Mobiliario, utillaje <span class=\"_ _0\"></span>y otras instalac<span class=\"_ _0\"></span>iones 10% - 12% Otro inmovilizado <span class=\"_ _0\"></span>material 25%<span class=\"ls0\"> </span>La<span class=\"_ _0\"></span>s v<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>\u00fat<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s s<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>xa<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>nu<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> lo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s,<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>du<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ir<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> in<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>il<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>sp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>a.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "e<span class=\"ls9\">) </span> <span class=\"_ _19\"> </span>C\u00e1lculo del valor razonable El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>valora <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>instrumentos <span class=\"_ _1\"></span>fi<span class=\"_ _5\"></span>nancieros, tales <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>fondos <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>i<span class=\"_ _5\"></span>nversi\u00f3n a <span class=\"_ _1\"></span>va<span class=\"_ _5\"></span>lor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>con <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>ambios en otro resultado integral<span class=\"ls8\">. </span> El valor razonable es e<span class=\"_ _5\"></span>l precio que se recibir\u00eda para vender un activo o<span class=\"_ _5\"></span> se pagar\u00eda para transferir un pasivo<span class=\"_ _5\"></span> en una <span class=\"_ _5\"></span>transacci\u00f3n <span class=\"_ _5\"></span>ordenada <span class=\"_ _5\"></span>entre <span class=\"_ _5\"></span>participantes <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>me<span class=\"_ _5\"></span>rcado <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>transacci\u00f3n. <span class=\"_ _5\"></span>El <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>razonable est\u00e1 basado <span class=\"_ _0\"></span>en la<span class=\"_ _0\"></span> presunci\u00f3n<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>que la <span class=\"_ _0\"></span>transacci\u00f3n p<span class=\"_ _0\"></span>ara ven<span class=\"_ _0\"></span>der el <span class=\"_ _0\"></span>activo o<span class=\"_ _0\"></span> para<span class=\"_ _0\"></span> transferir <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>pasivo ti<span class=\"_ _0\"></span>ene lugar; \u2022<span class=\"ff3\"> <span class=\"_ _11\"> </span>En el mercado principal del activo o del pasivo, o </span>\u2022<span class=\"ff3\"> <span class=\"_ _11\"> </span>En ausencia de un mercado principal, en el mercado m\u00e1s ventajoso para la transacci\u00f3n de esos activos o </span>pasivos El mercado principal o el m\u00e1s ventajoso ha de ser un mercado accesible para el <span class=\"_ _5\"></span>Grupo. El valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>act<span class=\"_ _0\"></span>ivo o <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>pasivo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>calcula <span class=\"_ _1\"></span>u<span class=\"_ _5\"></span>tilizando <span class=\"_ _0\"></span>las h<span class=\"_ _0\"></span>ip\u00f3tesis q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>participantes <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>mercado utilizar\u00edan <span class=\"_ _1\"></span>a<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>h<span class=\"_ _5\"></span>ora <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>alizar <span class=\"_ _1\"></span>una <span class=\"_ _0\"></span>oferta <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>ese <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>pasivo, <span class=\"_ _1\"></span>asumiendo <span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>sos <span class=\"_ _1\"></span>participantes <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>mercado act\u00faan en su propio inter\u00e9s econ\u00f3mico. El <span class=\"_ _b\"></span>Grupo <span class=\"_ _e\"> </span>utiliza <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>t\u00e9cnicas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>valoraci\u00f3n <span class=\"_ _b\"></span>ap<span class=\"_ _5\"></span>ropiadas <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>circunstancias <span class=\"_ _b\"></span>y <span class=\"_ _e\"> </span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>suficiente <span class=\"_ _b\"></span>informaci\u00f3n disponible <span class=\"_ _4\"> </span>para <span class=\"_ _4\"> </span>el <span class=\"_ _e\"> </span>c\u00e1lculo <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>razonable, <span class=\"_ _e\"> </span>ma<span class=\"_ _5\"></span>ximizando <span class=\"_ _e\"> </span>el <span class=\"_ _4\"> </span>uso <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>variables <span class=\"_ _4\"> </span>observables <span class=\"_ _e\"> </span>relevantes <span class=\"_ _4\"> </span>y minimizando el uso de variables no observables. Todos los <span class=\"_ _0\"></span>activos y <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>para los <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se realizan <span class=\"_ _0\"></span>c\u00e1lculos <span class=\"_ _0\"></span>o desgloses <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>su valor r<span class=\"_ _0\"></span>azonable <span class=\"_ _0\"></span>en las <span class=\"_ _0\"></span>cuentas anuales  co<span class=\"_ _0\"></span>nsolidadas  e<span class=\"_ _0\"></span>st\u00e1n <span class=\"_ _3\"> </span>c<span class=\"_ _5\"></span>ategorizados <span class=\"_ _d\"> </span>dentro  d<span class=\"_ _0\"></span>e  l<span class=\"_ _0\"></span>a  j<span class=\"_ _0\"></span>erarqu\u00eda  d<span class=\"_ _0\"></span>e  v<span class=\"_ _0\"></span>alor <span class=\"_ _d\"> </span>razonable <span class=\"_ _3\"> </span>que  se <span class=\"_ _3\"> </span>d<span class=\"_ _5\"></span>escribe  a<span class=\"_ _0\"></span> continuaci\u00f3n, <span class=\"_ _0\"></span>basada <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>va<span class=\"_ _5\"></span>riable <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>menor<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>nivel <span class=\"_ _1\"></span>necesaria <span class=\"_ _0\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>c\u00e1lculo <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _1\"></span>va<span class=\"_ _5\"></span>lor <span class=\"_ _0\"></span>razona<span class=\"_ _0\"></span>ble <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>su <span class=\"_ _0\"></span>conjunto: \u2022<span class=\"ff3\"> <span class=\"_ _11\"> </span>Nivel 1- Valores de cotizaci\u00f3n (no ajustados) en mercados a<span class=\"_ _0\"></span>ctivos para activos o pasivos id\u00e9nticos<span class=\"_ _2b\"> </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _11\"> </span>Nivel 2-<span class=\"_ _0\"></span> T\u00e9cnicas <span class=\"_ _0\"></span>de valoraci\u00f3<span class=\"_ _0\"></span>n para <span class=\"_ _0\"></span>las qu<span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>variable d<span class=\"_ _0\"></span>e m<span class=\"_ _0\"></span>enor nivel <span class=\"_ _0\"></span>utilizada, q<span class=\"_ _0\"></span>ue sea <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span>para </span>e<span class=\"lsb\">l </span>c\u00e1lculo, es directa o indirectamente observable \u2022<span class=\"ff3\"> <span class=\"_ _11\"> </span>Nivel 3-<span class=\"_ _0\"></span> T\u00e9cnicas <span class=\"_ _0\"></span>de valoraci\u00f3<span class=\"_ _0\"></span>n para <span class=\"_ _0\"></span>las qu<span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>variable d<span class=\"_ _0\"></span>e m<span class=\"_ _0\"></span>enor nivel <span class=\"_ _0\"></span>utilizada, q<span class=\"_ _0\"></span>ue sea <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span>para </span>el c\u00e1lculo, no es observable Para <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>y<span class=\"_ _5\"></span> p<span class=\"_ _5\"></span>asivos <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>son <span class=\"_ _5\"></span>re<span class=\"_ _5\"></span>gistrados <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>razonable <span class=\"_ _5\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>cuentas <span class=\"_ _5\"></span>anuales <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>onsolidadas<span class=\"_ _a\"></span>, <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>menos en <span class=\"_ _5\"></span>cada <span class=\"_ _a\"></span>cierre, <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _5\"></span>determina <span class=\"_ _5\"></span>si<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>han <span class=\"_ _5\"></span>existido <span class=\"_ _a\"></span>traspasos <span class=\"_ _5\"></span>entre <span class=\"_ _a\"></span>los <span class=\"_ _5\"></span>distintos <span class=\"_ _5\"></span>niveles <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>jerarqu\u00eda <span class=\"_ _5\"></span>mediante una revisi\u00f3n de su categorizaci\u00f3n (basada<span class=\"_ _0\"></span> en la variable de menor nivel qu<span class=\"_ _0\"></span>e es significativa para el c\u00e1lculo del valor razonable en su conjunto). A <span class=\"_ _0\"></span>los <span class=\"_ _1\"></span>efectos <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _0\"></span>desgloses <span class=\"_ _1\"></span>necesarios <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>obre <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>val<span class=\"_ _5\"></span>or <span class=\"_ _1\"></span>razonable, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _1\"></span>ha <span class=\"_ _0\"></span>determinado <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>distintas <span class=\"_ _1\"></span>clases de <span class=\"_ _4\"> </span>activos <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>pasivos <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>funci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>su <span class=\"_ _4\"> </span>naturaleza, <span class=\"_ _4\"> </span>caracter\u00edsticas, <span class=\"_ _4\"> </span>riesgos <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>niveles <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>jerarqu\u00eda <span class=\"_ _4\"> </span>de <span class=\"_ _e\"> </span>v<span class=\"_ _5\"></span>alor razonable, tal y como se ha explicado anteriormente. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-545": {
   "value": "f<span class=\"ls9\">) </span> <span class=\"_ _13\"> </span>Instrumentos financieros Activos financieros<span class=\"ff3\"> </span>Los a<span class=\"_ _5\"></span>ctivos financieros <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>reconocen en <span class=\"_ _5\"></span>el estado <span class=\"_ _5\"></span>de s<span class=\"_ _5\"></span>ituaci\u00f3n financiera c<span class=\"_ _5\"></span>onsolidado cuando <span class=\"_ _5\"></span>se l<span class=\"_ _5\"></span>leva a <span class=\"_ _5\"></span>cabo su adquisici\u00f3n, registr\u00e1ndose inicialmente a su valor razonab<span class=\"_ _0\"></span>le. <span class=\"_ _5\"></span> Los activos financieros mantenidos por el Grupo se clasifican como: - <span class=\"_ _0\"></span>Activo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>financieros <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>valor<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>raz<span class=\"_ _0\"></span>onable <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>on <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>ambios <span class=\"_ _1\"></span>en o<span class=\"_ _0\"></span>tro <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>sultado <span class=\"_ _1\"></span>in<span class=\"_ _5\"></span>tegral <span class=\"_ _1\"></span>son <span class=\"_ _0\"></span>no<span class=\"_ _5\"></span>-derivados <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>esignan en esta categor\u00eda o no se c<span class=\"_ _0\"></span>lasifican en ninguna de l<span class=\"_ _0\"></span>as otras categor\u00edas. El Grupo<span class=\"_ _0\"></span> clasifica estos activos b<span class=\"_ _0\"></span>ajo el ep\u00edgrafe <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>activo <span class=\"_ _0\"></span>corriente <span class=\"_ _1\"></span>al <span class=\"_ _0\"></span>ser <span class=\"_ _1\"></span>fondos <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>inversi\u00f3n <span class=\"_ _0\"></span>rescat<span class=\"_ _0\"></span>ables <span class=\"_ _1\"></span>sin <span class=\"_ _0\"></span>penalizaciones <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>a l<span class=\"_ _0\"></span>as <span class=\"_ _1\"></span>necesidades de tesorer\u00eda, de ah\u00ed su clasificaci\u00f3n. Figuran a <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>valor razona<span class=\"_ _5\"></span>ble, que s<span class=\"_ _5\"></span>e calcula <span class=\"_ _5\"></span>sobre la <span class=\"_ _5\"></span>base <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>su cotizaci\u00f3n <span class=\"_ _5\"></span>a la <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>a la <span class=\"_ _5\"></span>que s<span class=\"_ _5\"></span>e refieren <span class=\"_ _5\"></span>los estados <span class=\"_ _a\"></span>fi<span class=\"_ _5\"></span>nancieros, <span class=\"_ _a\"></span>netos <span class=\"_ _a\"></span>del <span class=\"_ _b\"></span>correspondiente <span class=\"_ _a\"></span>efecto <span class=\"_ _a\"></span>fiscal. <span class=\"_ _a\"></span>La<span class=\"_ _5\"></span>s <span class=\"_ _a\"></span>variaciones <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>valor <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>mercado, <span class=\"_ _a\"></span>ne<span class=\"_ _5\"></span>tas <span class=\"_ _a\"></span>del correspondiente efecto fiscal, se <span class=\"_ _5\"></span>r<span class=\"ff7\">egistran con c<span class=\"_ _5\"></span>argo o abono en <span class=\"_ _5\"></span>la partida \u201cOtro resultado global c<span class=\"_ _5\"></span>onsolidado\u201d </span>del <span class=\"_ _a\"></span>patrimonio, <span class=\"_ _a\"></span>hasta <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>momento <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>produce <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>enajenaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>estas <span class=\"_ _a\"></span>inversiones, <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>importe acumulado en este ep\u00edgrafe es imputado \u00edntegramente a la <span class=\"_ _0\"></span>cuenta de result<span class=\"_ _5\"></span>ados consolidada. Asimismo, cuando <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>descenso <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor ra<span class=\"_ _0\"></span>zonable de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctivo financiero <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>cambios en otro <span class=\"_ _4\"> </span>resultado <span class=\"_ _4\"> </span>global <span class=\"_ _4\"> </span>haya <span class=\"_ _e\"> </span>sido <span class=\"_ _4\"> </span>reconocido <span class=\"_ _4\"> </span>directamente <span class=\"_ _e\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>otro <span class=\"_ _e\"> </span>resultado <span class=\"_ _4\"> </span>global, <span class=\"_ _4\"> </span>y <span class=\"_ _e\"> </span>existi<span class=\"_ _5\"></span>ese <span class=\"_ _4\"> </span>evidencia objetiva de que el activo ha sufrido deterioro, l<span class=\"_ _0\"></span>a p\u00e9rdida acumulada que haya sido reconoc<span class=\"_ _0\"></span>ida directamente en el <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _4\"> </span>neto <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>eliminar\u00e1 <span class=\"_ _e\"> </span>d<span class=\"_ _5\"></span>el <span class=\"_ _e\"> </span>mismo <span class=\"_ _e\"> </span>y<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>reconoce<span class=\"_ _5\"></span>r\u00e1 <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _e\"> </span>resultado <span class=\"_ _e\"> </span>del <span class=\"_ _4\"> </span>ejercicio, <span class=\"_ _e\"> </span>aunque <span class=\"_ _e\"> </span>el <span class=\"_ _4\"> </span>activo financiero no haya sido dado de baja en cuentas. Se consideran activos financieros cuya determinaci\u00f3n del valor razonable se regi<span class=\"_ _0\"></span>stra dentro del nivel 1.<span class=\"_ _5\"></span> - <span class=\"_ _5\"></span>Activos <span class=\"_ _a\"></span>financieros <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>ste <span class=\"_ _5\"></span>amortizado: <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>uyos <span class=\"_ _5\"></span>flujos <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>caja <span class=\"_ _a\"></span>contractuales <span class=\"_ _5\"></span>consistan <span class=\"_ _5\"></span>exclusivamente en <span class=\"_ _5\"></span>pagos <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>principal <span class=\"_ _a\"></span>e <span class=\"_ _5\"></span>intereses <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>su<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>vez <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>modelo <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>gesti\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>dichos <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>sea <span class=\"_ _5\"></span>m<span class=\"_ _5\"></span>antenerlos <span class=\"_ _5\"></span>para <span class=\"_ _a\"></span>la obtenci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"> </span>l<span class=\"_ _5\"></span>os <span class=\"_ _b\"></span>flujos <span class=\"_ _b\"></span>contractuales.<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>es<span class=\"_ _5\"></span>te <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>el <span class=\"_ _e\"> </span>Grupo <span class=\"_ _b\"></span>registra <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>cambios <span class=\"_ _b\"></span>que<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>produjesen <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>n <span class=\"_ _b\"></span>la variaci\u00f3n del valor con cargo al estado del resultado global consolidado. Los costes de<span class=\"_ _0\"></span> transacci\u00f3n <span class=\"_ _0\"></span>en el m<span class=\"_ _0\"></span>omento de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>adquisici\u00f3n se re<span class=\"_ _0\"></span>gistrar\u00e1n como <span class=\"_ _0\"></span>un mayor<span class=\"_ _0\"></span> coste <span class=\"_ _0\"></span>de adqui<span class=\"_ _0\"></span>sici\u00f3n o c<span class=\"_ _0\"></span>omo u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>gasto, <span class=\"_ _0\"></span>dependiendo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>activo <span class=\"_ _1\"></span>fi<span class=\"_ _5\"></span>nanciero <span class=\"_ _0\"></span>objeto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>tra<span class=\"_ _5\"></span>nsacci\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>considera <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>razonable con cambios en el resultado global o en p\u00e9rdidas y ganancias. Los <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ntereses <span class=\"_ _1\"></span>devengados <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>a<span class=\"_ _5\"></span>ctivos <span class=\"_ _1\"></span>financieros <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>amortizado <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>reconocer\u00e1n <span class=\"_ _1\"></span>en l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _1\"></span>resultados consolidada e<span class=\"_ _5\"></span>n funci\u00f3n <span class=\"_ _5\"></span>de s<span class=\"_ _5\"></span>u tipo <span class=\"_ _5\"></span>de i<span class=\"_ _5\"></span>nter\u00e9s efectivo. <span class=\"_ _5\"></span>Por coste <span class=\"_ _5\"></span>amortizado s<span class=\"_ _5\"></span>e entiende <span class=\"_ _5\"></span>el cos<span class=\"_ _5\"></span>te inicial m<span class=\"_ _5\"></span>enos los <span class=\"_ _b\"></span>cobros <span class=\"_ _b\"></span>o <span class=\"_ _e\"> </span>amortizaciones <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>principal, <span class=\"_ _b\"></span>teniendo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>cuenta <span class=\"_ _e\"> </span>las <span class=\"_ _b\"></span>potenciales <span class=\"_ _b\"></span>reducciones <span class=\"_ _b\"></span>en <span class=\"_ _b\"> </span>funci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>la p\u00e9rdida esperada.<span class=\"_ _2b\"> </span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>baja <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _5\"></span>activos <span class=\"_ _a\"></span>financieros <span class=\"_ _a\"></span>cuando <span class=\"_ _a\"></span>expiran <span class=\"_ _a\"></span>o <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>han <span class=\"_ _a\"></span>cedido <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span>rechos <span class=\"_ _5\"></span>sobre <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>flujos <span class=\"_ _a\"></span>de efectivo <span class=\"_ _b\"></span>del <span class=\"_ _e\"> </span>correspondiente <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>financiero <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>se<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>transferido <span class=\"_ _b\"></span>sustancialmente <span class=\"_ _b\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _b\"></span>riesgos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>beneficios inherentes a su propiedad. Por el contrario, el Grupo no d<span class=\"_ _0\"></span>a de baja los activos financ<span class=\"_ _0\"></span>ieros, y reconoce un<span class=\"_ _0\"></span> pasivo financiero por un <span class=\"_ _0\"></span>importe igual <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>contraprestaci\u00f3n <span class=\"_ _12\"> </span>recibida, <span class=\"_ _12\"> </span>en <span class=\"_ _12\"> </span>las <span class=\"_ _12\"> </span>cesiones <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>activos <span class=\"_ _12\"> </span>financieros <span class=\"_ _12\"> </span>en <span class=\"_ _12\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>que <span class=\"_ _12\"> </span>se <span class=\"_ _12\"> </span>retenga sustancialmente los riesgos y beneficios inherentes a su propiedad<span class=\"_ _5\"></span><span class=\"ff1 fs4\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "f<span class=\"ls9\">) </span> <span class=\"_ _13\"> </span>Instrumentos financieros Activos financieros<span class=\"ff3\"> </span>Los a<span class=\"_ _5\"></span>ctivos financieros <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>reconocen en <span class=\"_ _5\"></span>el estado <span class=\"_ _5\"></span>de s<span class=\"_ _5\"></span>ituaci\u00f3n financiera c<span class=\"_ _5\"></span>onsolidado cuando <span class=\"_ _5\"></span>se l<span class=\"_ _5\"></span>leva a <span class=\"_ _5\"></span>cabo su adquisici\u00f3n, registr\u00e1ndose inicialmente a su valor razonab<span class=\"_ _0\"></span>le. <span class=\"_ _5\"></span> Los activos financieros mantenidos por el Grupo se clasifican como: - <span class=\"_ _0\"></span>Activo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>financieros <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>valor<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>raz<span class=\"_ _0\"></span>onable <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>on <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>ambios <span class=\"_ _1\"></span>en o<span class=\"_ _0\"></span>tro <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>sultado <span class=\"_ _1\"></span>in<span class=\"_ _5\"></span>tegral <span class=\"_ _1\"></span>son <span class=\"_ _0\"></span>no<span class=\"_ _5\"></span>-derivados <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>esignan en esta categor\u00eda o no se c<span class=\"_ _0\"></span>lasifican en ninguna de l<span class=\"_ _0\"></span>as otras categor\u00edas. El Grupo<span class=\"_ _0\"></span> clasifica estos activos b<span class=\"_ _0\"></span>ajo el ep\u00edgrafe <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>activo <span class=\"_ _0\"></span>corriente <span class=\"_ _1\"></span>al <span class=\"_ _0\"></span>ser <span class=\"_ _1\"></span>fondos <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>inversi\u00f3n <span class=\"_ _0\"></span>rescat<span class=\"_ _0\"></span>ables <span class=\"_ _1\"></span>sin <span class=\"_ _0\"></span>penalizaciones <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>a l<span class=\"_ _0\"></span>as <span class=\"_ _1\"></span>necesidades de tesorer\u00eda, de ah\u00ed su clasificaci\u00f3n. Figuran a <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>valor razona<span class=\"_ _5\"></span>ble, que s<span class=\"_ _5\"></span>e calcula <span class=\"_ _5\"></span>sobre la <span class=\"_ _5\"></span>base <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>su cotizaci\u00f3n <span class=\"_ _5\"></span>a la <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>a la <span class=\"_ _5\"></span>que s<span class=\"_ _5\"></span>e refieren <span class=\"_ _5\"></span>los estados <span class=\"_ _a\"></span>fi<span class=\"_ _5\"></span>nancieros, <span class=\"_ _a\"></span>netos <span class=\"_ _a\"></span>del <span class=\"_ _b\"></span>correspondiente <span class=\"_ _a\"></span>efecto <span class=\"_ _a\"></span>fiscal. <span class=\"_ _a\"></span>La<span class=\"_ _5\"></span>s <span class=\"_ _a\"></span>variaciones <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>valor <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>mercado, <span class=\"_ _a\"></span>ne<span class=\"_ _5\"></span>tas <span class=\"_ _a\"></span>del correspondiente efecto fiscal, se <span class=\"_ _5\"></span>r<span class=\"ff7\">egistran con c<span class=\"_ _5\"></span>argo o abono en <span class=\"_ _5\"></span>la partida \u201cOtro resultado global c<span class=\"_ _5\"></span>onsolidado\u201d </span>del <span class=\"_ _a\"></span>patrimonio, <span class=\"_ _a\"></span>hasta <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>momento <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>produce <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>enajenaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>estas <span class=\"_ _a\"></span>inversiones, <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>importe acumulado en este ep\u00edgrafe es imputado \u00edntegramente a la <span class=\"_ _0\"></span>cuenta de result<span class=\"_ _5\"></span>ados consolidada. Asimismo, cuando <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>descenso <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor ra<span class=\"_ _0\"></span>zonable de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctivo financiero <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>cambios en otro <span class=\"_ _4\"> </span>resultado <span class=\"_ _4\"> </span>global <span class=\"_ _4\"> </span>haya <span class=\"_ _e\"> </span>sido <span class=\"_ _4\"> </span>reconocido <span class=\"_ _4\"> </span>directamente <span class=\"_ _e\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>otro <span class=\"_ _e\"> </span>resultado <span class=\"_ _4\"> </span>global, <span class=\"_ _4\"> </span>y <span class=\"_ _e\"> </span>existi<span class=\"_ _5\"></span>ese <span class=\"_ _4\"> </span>evidencia objetiva de que el activo ha sufrido deterioro, l<span class=\"_ _0\"></span>a p\u00e9rdida acumulada que haya sido reconoc<span class=\"_ _0\"></span>ida directamente en el <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _4\"> </span>neto <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>eliminar\u00e1 <span class=\"_ _e\"> </span>d<span class=\"_ _5\"></span>el <span class=\"_ _e\"> </span>mismo <span class=\"_ _e\"> </span>y<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>reconoce<span class=\"_ _5\"></span>r\u00e1 <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _e\"> </span>resultado <span class=\"_ _e\"> </span>del <span class=\"_ _4\"> </span>ejercicio, <span class=\"_ _e\"> </span>aunque <span class=\"_ _e\"> </span>el <span class=\"_ _4\"> </span>activo financiero no haya sido dado de baja en cuentas. Se consideran activos financieros cuya determinaci\u00f3n del valor razonable se regi<span class=\"_ _0\"></span>stra dentro del nivel 1.<span class=\"_ _5\"></span> - <span class=\"_ _5\"></span>Activos <span class=\"_ _a\"></span>financieros <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>ste <span class=\"_ _5\"></span>amortizado: <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>uyos <span class=\"_ _5\"></span>flujos <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>caja <span class=\"_ _a\"></span>contractuales <span class=\"_ _5\"></span>consistan <span class=\"_ _5\"></span>exclusivamente en <span class=\"_ _5\"></span>pagos <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>principal <span class=\"_ _a\"></span>e <span class=\"_ _5\"></span>intereses <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>su<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>vez <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>modelo <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>gesti\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>dichos <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>sea <span class=\"_ _5\"></span>m<span class=\"_ _5\"></span>antenerlos <span class=\"_ _5\"></span>para <span class=\"_ _a\"></span>la obtenci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"> </span>l<span class=\"_ _5\"></span>os <span class=\"_ _b\"></span>flujos <span class=\"_ _b\"></span>contractuales.<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>es<span class=\"_ _5\"></span>te <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>el <span class=\"_ _e\"> </span>Grupo <span class=\"_ _b\"></span>registra <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>cambios <span class=\"_ _b\"></span>que<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>produjesen <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>n <span class=\"_ _b\"></span>la variaci\u00f3n del valor con cargo al estado del resultado global consolidado. Los costes de<span class=\"_ _0\"></span> transacci\u00f3n <span class=\"_ _0\"></span>en el m<span class=\"_ _0\"></span>omento de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>adquisici\u00f3n se re<span class=\"_ _0\"></span>gistrar\u00e1n como <span class=\"_ _0\"></span>un mayor<span class=\"_ _0\"></span> coste <span class=\"_ _0\"></span>de adqui<span class=\"_ _0\"></span>sici\u00f3n o c<span class=\"_ _0\"></span>omo u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>gasto, <span class=\"_ _0\"></span>dependiendo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>activo <span class=\"_ _1\"></span>fi<span class=\"_ _5\"></span>nanciero <span class=\"_ _0\"></span>objeto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>tra<span class=\"_ _5\"></span>nsacci\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>considera <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>razonable con cambios en el resultado global o en p\u00e9rdidas y ganancias. Los <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ntereses <span class=\"_ _1\"></span>devengados <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>a<span class=\"_ _5\"></span>ctivos <span class=\"_ _1\"></span>financieros <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>amortizado <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>reconocer\u00e1n <span class=\"_ _1\"></span>en l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _1\"></span>resultados consolidada e<span class=\"_ _5\"></span>n funci\u00f3n <span class=\"_ _5\"></span>de s<span class=\"_ _5\"></span>u tipo <span class=\"_ _5\"></span>de i<span class=\"_ _5\"></span>nter\u00e9s efectivo. <span class=\"_ _5\"></span>Por coste <span class=\"_ _5\"></span>amortizado s<span class=\"_ _5\"></span>e entiende <span class=\"_ _5\"></span>el cos<span class=\"_ _5\"></span>te inicial m<span class=\"_ _5\"></span>enos los <span class=\"_ _b\"></span>cobros <span class=\"_ _b\"></span>o <span class=\"_ _e\"> </span>amortizaciones <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>principal, <span class=\"_ _b\"></span>teniendo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>cuenta <span class=\"_ _e\"> </span>las <span class=\"_ _b\"></span>potenciales <span class=\"_ _b\"></span>reducciones <span class=\"_ _b\"></span>en <span class=\"_ _b\"> </span>funci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>la p\u00e9rdida esperada.<span class=\"_ _2b\"> </span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>baja <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _5\"></span>activos <span class=\"_ _a\"></span>financieros <span class=\"_ _a\"></span>cuando <span class=\"_ _a\"></span>expiran <span class=\"_ _a\"></span>o <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>han <span class=\"_ _a\"></span>cedido <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span>rechos <span class=\"_ _5\"></span>sobre <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>flujos <span class=\"_ _a\"></span>de efectivo <span class=\"_ _b\"></span>del <span class=\"_ _e\"> </span>correspondiente <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>financiero <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>se<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>transferido <span class=\"_ _b\"></span>sustancialmente <span class=\"_ _b\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _b\"></span>riesgos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>beneficios inherentes a su propiedad. Por el contrario, el Grupo no d<span class=\"_ _0\"></span>a de baja los activos financ<span class=\"_ _0\"></span>ieros, y reconoce un<span class=\"_ _0\"></span> pasivo financiero por un <span class=\"_ _0\"></span>importe igual <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>contraprestaci\u00f3n <span class=\"_ _12\"> </span>recibida, <span class=\"_ _12\"> </span>en <span class=\"_ _12\"> </span>las <span class=\"_ _12\"> </span>cesiones <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>activos <span class=\"_ _12\"> </span>financieros <span class=\"_ _12\"> </span>en <span class=\"_ _12\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>que <span class=\"_ _12\"> </span>se <span class=\"_ _12\"> </span>retenga sustancialmente los riesgos y beneficios inherentes a su propiedad<span class=\"_ _5\"></span><span class=\"ff1 fs4\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "- <span class=\"_ _0\"></span>Activo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>financieros <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>valor<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>raz<span class=\"_ _0\"></span>onable <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>on <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>ambios <span class=\"_ _1\"></span>en o<span class=\"_ _0\"></span>tro <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>sultado <span class=\"_ _1\"></span>in<span class=\"_ _5\"></span>tegral <span class=\"_ _1\"></span>son <span class=\"_ _0\"></span>no<span class=\"_ _5\"></span>-derivados <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>esignan en esta categor\u00eda o no se c<span class=\"_ _0\"></span>lasifican en ninguna de l<span class=\"_ _0\"></span>as otras categor\u00edas. El Grupo<span class=\"_ _0\"></span> clasifica estos activos b<span class=\"_ _0\"></span>ajo el ep\u00edgrafe <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>activo <span class=\"_ _0\"></span>corriente <span class=\"_ _1\"></span>al <span class=\"_ _0\"></span>ser <span class=\"_ _1\"></span>fondos <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>inversi\u00f3n <span class=\"_ _0\"></span>rescat<span class=\"_ _0\"></span>ables <span class=\"_ _1\"></span>sin <span class=\"_ _0\"></span>penalizaciones <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>a l<span class=\"_ _0\"></span>as <span class=\"_ _1\"></span>necesidades de tesorer\u00eda, de ah\u00ed su clasificaci\u00f3n. Figuran a <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>valor razona<span class=\"_ _5\"></span>ble, que s<span class=\"_ _5\"></span>e calcula <span class=\"_ _5\"></span>sobre la <span class=\"_ _5\"></span>base <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>su cotizaci\u00f3n <span class=\"_ _5\"></span>a la <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>a la <span class=\"_ _5\"></span>que s<span class=\"_ _5\"></span>e refieren <span class=\"_ _5\"></span>los estados <span class=\"_ _a\"></span>fi<span class=\"_ _5\"></span>nancieros, <span class=\"_ _a\"></span>netos <span class=\"_ _a\"></span>del <span class=\"_ _b\"></span>correspondiente <span class=\"_ _a\"></span>efecto <span class=\"_ _a\"></span>fiscal. <span class=\"_ _a\"></span>La<span class=\"_ _5\"></span>s <span class=\"_ _a\"></span>variaciones <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>valor <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>mercado, <span class=\"_ _a\"></span>ne<span class=\"_ _5\"></span>tas <span class=\"_ _a\"></span>del correspondiente efecto fiscal, se <span class=\"_ _5\"></span>r<span class=\"ff7\">egistran con c<span class=\"_ _5\"></span>argo o abono en <span class=\"_ _5\"></span>la partida \u201cOtro resultado global c<span class=\"_ _5\"></span>onsolidado\u201d </span>del <span class=\"_ _a\"></span>patrimonio, <span class=\"_ _a\"></span>hasta <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>momento <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>produce <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>enajenaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>estas <span class=\"_ _a\"></span>inversiones, <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>importe acumulado en este ep\u00edgrafe es imputado \u00edntegramente a la <span class=\"_ _0\"></span>cuenta de result<span class=\"_ _5\"></span>ados consolidada. Asimismo, cuando <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>descenso <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor ra<span class=\"_ _0\"></span>zonable de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctivo financiero <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>cambios en otro <span class=\"_ _4\"> </span>resultado <span class=\"_ _4\"> </span>global <span class=\"_ _4\"> </span>haya <span class=\"_ _e\"> </span>sido <span class=\"_ _4\"> </span>reconocido <span class=\"_ _4\"> </span>directamente <span class=\"_ _e\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>otro <span class=\"_ _e\"> </span>resultado <span class=\"_ _4\"> </span>global, <span class=\"_ _4\"> </span>y <span class=\"_ _e\"> </span>existi<span class=\"_ _5\"></span>ese <span class=\"_ _4\"> </span>evidencia objetiva de que el activo ha sufrido deterioro, l<span class=\"_ _0\"></span>a p\u00e9rdida acumulada que haya sido reconoc<span class=\"_ _0\"></span>ida directamente en el <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _4\"> </span>neto <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>eliminar\u00e1 <span class=\"_ _e\"> </span>d<span class=\"_ _5\"></span>el <span class=\"_ _e\"> </span>mismo <span class=\"_ _e\"> </span>y<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>reconoce<span class=\"_ _5\"></span>r\u00e1 <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _e\"> </span>resultado <span class=\"_ _e\"> </span>del <span class=\"_ _4\"> </span>ejercicio, <span class=\"_ _e\"> </span>aunque <span class=\"_ _e\"> </span>el <span class=\"_ _4\"> </span>activo financiero no haya sido dado de baja en cuentas. Se consideran activos financieros cuya determinaci\u00f3n del valor razonable se regi<span class=\"_ _0\"></span>stra dentro del nivel 1",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "Los <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ntereses <span class=\"_ _1\"></span>devengados <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>a<span class=\"_ _5\"></span>ctivos <span class=\"_ _1\"></span>financieros <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>amortizado <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>reconocer\u00e1n <span class=\"_ _1\"></span>en l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _1\"></span>resultados consolidada e<span class=\"_ _5\"></span>n funci\u00f3n <span class=\"_ _5\"></span>de s<span class=\"_ _5\"></span>u tipo <span class=\"_ _5\"></span>de i<span class=\"_ _5\"></span>nter\u00e9s efectivo. <span class=\"_ _5\"></span>Por coste <span class=\"_ _5\"></span>amortizado s<span class=\"_ _5\"></span>e entiende <span class=\"_ _5\"></span>el cos<span class=\"_ _5\"></span>te inicial m<span class=\"_ _5\"></span>enos los <span class=\"_ _b\"></span>cobros <span class=\"_ _b\"></span>o <span class=\"_ _e\"> </span>amortizaciones <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>principal, <span class=\"_ _b\"></span>teniendo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>cuenta <span class=\"_ _e\"> </span>las <span class=\"_ _b\"></span>potenciales <span class=\"_ _b\"></span>reducciones <span class=\"_ _b\"></span>en <span class=\"_ _b\"> </span>funci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>la p\u00e9rdida esperada.<span class=\"_ _2b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-533": {
   "value": "El <span class=\"_ _a\"></span>Grupo <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>baja <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _5\"></span>activos <span class=\"_ _a\"></span>financieros <span class=\"_ _a\"></span>cuando <span class=\"_ _a\"></span>expiran <span class=\"_ _a\"></span>o <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>han <span class=\"_ _a\"></span>cedido <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span>rechos <span class=\"_ _5\"></span>sobre <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>flujos <span class=\"_ _a\"></span>de efectivo <span class=\"_ _b\"></span>del <span class=\"_ _e\"> </span>correspondiente <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>financiero <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>se<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>transferido <span class=\"_ _b\"></span>sustancialmente <span class=\"_ _b\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _b\"></span>riesgos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>beneficios inherentes a su propiedad. Por el contrario, el Grupo no d<span class=\"_ _0\"></span>a de baja los activos financ<span class=\"_ _0\"></span>ieros, y reconoce un<span class=\"_ _0\"></span> pasivo financiero por un <span class=\"_ _0\"></span>importe igual <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>contraprestaci\u00f3n <span class=\"_ _12\"> </span>recibida, <span class=\"_ _12\"> </span>en <span class=\"_ _12\"> </span>las <span class=\"_ _12\"> </span>cesiones <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>activos <span class=\"_ _12\"> </span>financieros <span class=\"_ _12\"> </span>en <span class=\"_ _12\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>que <span class=\"_ _12\"> </span>se <span class=\"_ _12\"> </span>retenga sustancialmente los riesgos y beneficios inherentes a su propiedad<span class=\"_ _5\"></span><span class=\"ff1 fs4\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "g) <span class=\"_ _13\"> </span>Existencias Las existencias se valoran a s<span class=\"_ _0\"></span>u precio de adquisici\u00f3n. El<span class=\"_ _0\"></span> precio de adquisici\u00f3n incluye <span class=\"_ _0\"></span>el importe facturado p<span class=\"_ _0\"></span>or el vendedor, <span class=\"_ _0\"></span>despu\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>deducir <span class=\"_ _0\"></span>cualquier <span class=\"_ _0\"></span>descuento, <span class=\"_ _0\"></span>rebaja <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>precio <span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>otras <span class=\"_ _0\"></span>partidas <span class=\"_ _0\"></span>similares, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>todos <span class=\"_ _0\"></span>los gastos <span class=\"_ _a\"></span>adicionales <span class=\"_ _a\"></span>producidos <span class=\"_ _a\"></span>hasta <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>los <span class=\"_ _b\"></span>b<span class=\"_ _0\"></span>ienes <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>hallan <span class=\"_ _a\"></span>ubicados <span class=\"_ _a\"></span>para <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>u <span class=\"_ _a\"></span>uso, <span class=\"_ _a\"></span>tales <span class=\"_ _a\"></span>como <span class=\"_ _b\"></span>tr<span class=\"_ _0\"></span>ansportes, aranceles de aduanas, seguros y otros directamente atribuibles a la adquisici<span class=\"_ _0\"></span>\u00f3n de las existencias. <span class=\"_ _5\"></span> Dado <span class=\"_ _4\"> </span>que <span class=\"_ _e\"> </span>l<span class=\"_ _5\"></span>as <span class=\"_ _e\"> </span>e<span class=\"_ _5\"></span>xistencias <span class=\"_ _e\"> </span>del <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"> </span>no <span class=\"_ _4\"> </span>necesitan <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>periodo <span class=\"_ _e\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _4\"> </span>tiempo <span class=\"_ _e\"> </span>superior <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>un <span class=\"_ _e\"> </span>a\u00f1o<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>para <span class=\"_ _e\"> </span>es<span class=\"_ _5\"></span>tar <span class=\"_ _e\"> </span>en condiciones <span class=\"_ _d\"> </span>de <span class=\"_ _3\"> </span>s<span class=\"_ _5\"></span>er <span class=\"_ _d\"> </span>vendidas, <span class=\"_ _3\"> </span>no  se <span class=\"_ _3\"> </span>incluyen <span class=\"_ _d\"> </span>gastos <span class=\"_ _d\"> </span>financieros <span class=\"_ _3\"> </span>e<span class=\"_ _5\"></span>n <span class=\"_ _d\"> </span>el <span class=\"_ _3\"> </span>precio<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>de  adquisici\u00f3n <span class=\"_ _3\"> </span>o <span class=\"_ _d\"> </span>coste <span class=\"_ _d\"> </span>de producci\u00f3n. Cuando <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>neto <span class=\"_ _4\"> </span>realizable <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>existencias <span class=\"_ _4\"> </span>es <span class=\"_ _4\"> </span>inferior <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>su <span class=\"_ _4\"> </span>precio <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>adquisici\u00f3n, <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>efect\u00faan <span class=\"_ _4\"> </span>las oportunas correcciones valorativas, reconoci\u00e9ndolas como un gasto en la cuenta resultados consolidada.<span class=\"_ _5\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-531": {
   "value": "Cuando <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>neto <span class=\"_ _4\"> </span>realizable <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>existencias <span class=\"_ _4\"> </span>es <span class=\"_ _4\"> </span>inferior <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>su <span class=\"_ _4\"> </span>precio <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>adquisici\u00f3n, <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>efect\u00faan <span class=\"_ _4\"> </span>las oportunas correcciones valorativas, reconoci\u00e9ndolas como un gasto en la cuenta resultados consolidada",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-546": {
   "value": "h)<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>Deu<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>obr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> La<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>br<span class=\"_ _0\"></span>ar <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>imp<span class=\"_ _0\"></span>ort<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>debi<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>cli<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>vent<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>ser<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> el <span class=\"_ _5\"></span>cur<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>nor<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>exp<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n.<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>Si <span class=\"_ _5\"></span>se <span class=\"_ _a\"></span>esp<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>co<span class=\"_ _0\"></span>br<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>deu<span class=\"_ _0\"></span>da <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>un <span class=\"_ _5\"></span>a\u00f1o <span class=\"_ _5\"></span>o <span class=\"_ _a\"></span>meno<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>(o <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>cic<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>nor<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>la ex<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span>, si<span class=\"_ _0\"></span> es<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>e fu<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>a m<span class=\"_ _0\"></span>\u00e1s l<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>o)<span class=\"_ _0\"></span>, s<span class=\"_ _0\"></span>e c<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>an c<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>o ac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s cor<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>. En<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>so c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>an c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span> ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> La<span class=\"_ _0\"></span>s c<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s c<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>br<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>n i<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>u v<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>zo<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>y p<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> am<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>acue<span class=\"_ _0\"></span>rd<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m\u00e9<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>meno<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>r.<span class=\"_ _0\"></span> Si hay evidencia objetiva de que se ha incurrido en una<span class=\"_ _0\"></span> p\u00e9rdida por deterioro del valor de l<span class=\"_ _0\"></span>as partidas a cobrar registradas <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>coste a<span class=\"_ _0\"></span>mortizado, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>valora <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>iferencia <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>del activo y <span class=\"_ _1\"></span>el v<span class=\"_ _0\"></span>alor a<span class=\"_ _0\"></span>ctual <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>fl<span class=\"_ _0\"></span>ujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>uturos <span class=\"_ _0\"></span>estimados <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>escontados <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>inter\u00e9s efectivo <span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>iginal del activo financiero (es decir, el ti<span class=\"_ _5\"></span>po de inter\u00e9s efectivo computado en el momento del reconocimiento inicial). El valor en libros del activo se reducir\u00e1 bien dire<span class=\"_ _5\"></span>ctamente o a trav\u00e9s de<span class=\"_ _5\"></span> una cuenta de provisi\u00f3n. El importe de la p\u00e9rdida se reconocer\u00e1 en el resultado del ejercicio. Si, <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>un per<span class=\"_ _0\"></span>iodo <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>sterior, <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>p\u00e9rdida <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>deterioro <span class=\"_ _0\"></span>disminuye <span class=\"_ _1\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>disminuci\u00f3n <span class=\"_ _0\"></span>puede <span class=\"_ _1\"></span>relacionarse objetivamente <span class=\"_ _b\"></span>con <span class=\"_ _a\"></span>un <span class=\"_ _b\"></span>suceso <span class=\"_ _a\"></span>ocurrido <span class=\"_ _b\"></span>despu\u00e9s <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>que <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _b\"></span>deterioro <span class=\"_ _a\"></span>se <span class=\"_ _b\"></span>reconociese, <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>p\u00e9rdida <span class=\"_ _a\"></span>por <span class=\"_ _b\"></span>deterioro reconocida previamente <span class=\"_ _0\"></span>se rev<span class=\"_ _0\"></span>ierte. Cualquier reversi\u00f3n po<span class=\"_ _0\"></span>sterior de <span class=\"_ _0\"></span>una p\u00e9rdida <span class=\"_ _0\"></span>por d<span class=\"_ _0\"></span>eterioro se re<span class=\"_ _0\"></span>conoce en la <span class=\"_ _0\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>resultados <span class=\"_ _1\"></span>consolidada, <span class=\"_ _0\"></span>hasta <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>l\u00edmite <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>libros <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>activo <span class=\"_ _1\"></span>sin <span class=\"_ _0\"></span>superar <span class=\"_ _1\"></span>su <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>amortizado<span class=\"_ _0\"></span> a la fecha de la reversi\u00f3n. En relaci\u00f3n con los deudores y otras <span class=\"_ _0\"></span>cuentas a cobrar, cuando hay evidencia objetiva <span class=\"_ _0\"></span>de que el <span class=\"_ _5\"></span>Grupo no va a poder <span class=\"_ _3\"> </span>cobrar <span class=\"_ _4\"> </span>l<span class=\"_ _5\"></span>as <span class=\"_ _4\"> </span>deu<span class=\"_ _5\"></span>das, <span class=\"_ _4\"> </span>se <span class=\"_ _3\"> </span>realiza <span class=\"_ _3\"> </span>una <span class=\"_ _4\"> </span>c<span class=\"_ _5\"></span>orrecci\u00f3n <span class=\"_ _4\"> </span>por <span class=\"_ _3\"> </span>deterioro <span class=\"_ _3\"> </span>(como <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>probabilidad <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>insolvencia <span class=\"_ _3\"> </span>o dificultades <span class=\"_ _5\"></span>financieras <span class=\"_ _5\"></span>significativas <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>deudor) <span class=\"_ _5\"></span>ya <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>el <span class=\"_ _b\"></span>Grupo no <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>er\u00e1 <span class=\"_ _5\"></span>capaz <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>cobrar <span class=\"_ _5\"></span>todos <span class=\"_ _a\"></span>los i<span class=\"_ _5\"></span>mportes adeudados <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>n <span class=\"_ _b\"></span>los <span class=\"_ _e\"> </span>t\u00e9rminos <span class=\"_ _e\"> </span>originales <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>factura. <span class=\"_ _b\"></span>Los <span class=\"_ _e\"> </span>importes <span class=\"_ _e\"> </span>incobrables <span class=\"_ _b\"></span>se <span class=\"_ _e\"> </span>provisionan <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>n <span class=\"_ _b\"></span>cuanto <span class=\"_ _e\"> </span>se identifican. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "h)<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>Deu<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>obr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> La<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>br<span class=\"_ _0\"></span>ar <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>imp<span class=\"_ _0\"></span>ort<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>debi<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>cli<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>vent<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>ser<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> el <span class=\"_ _5\"></span>cur<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>nor<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>exp<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n.<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>Si <span class=\"_ _5\"></span>se <span class=\"_ _a\"></span>esp<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>co<span class=\"_ _0\"></span>br<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>deu<span class=\"_ _0\"></span>da <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>un <span class=\"_ _5\"></span>a\u00f1o <span class=\"_ _5\"></span>o <span class=\"_ _a\"></span>meno<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>(o <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>cic<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>nor<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>la ex<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span>, si<span class=\"_ _0\"></span> es<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>e fu<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>a m<span class=\"_ _0\"></span>\u00e1s l<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>o)<span class=\"_ _0\"></span>, s<span class=\"_ _0\"></span>e c<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>an c<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>o ac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s cor<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>. En<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>so c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>an c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span> ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> La<span class=\"_ _0\"></span>s c<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s c<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>br<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>n i<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>u v<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>zo<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>y p<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> am<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>acue<span class=\"_ _0\"></span>rd<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m\u00e9<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>meno<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>r.<span class=\"_ _0\"></span> Si hay evidencia objetiva de que se ha incurrido en una<span class=\"_ _0\"></span> p\u00e9rdida por deterioro del valor de l<span class=\"_ _0\"></span>as partidas a cobrar registradas <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>coste a<span class=\"_ _0\"></span>mortizado, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>valora <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>iferencia <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>del activo y <span class=\"_ _1\"></span>el v<span class=\"_ _0\"></span>alor a<span class=\"_ _0\"></span>ctual <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>fl<span class=\"_ _0\"></span>ujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>uturos <span class=\"_ _0\"></span>estimados <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>escontados <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>inter\u00e9s efectivo <span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>iginal del activo financiero (es decir, el ti<span class=\"_ _5\"></span>po de inter\u00e9s efectivo computado en el momento del reconocimiento inicial). El valor en libros del activo se reducir\u00e1 bien dire<span class=\"_ _5\"></span>ctamente o a trav\u00e9s de<span class=\"_ _5\"></span> una cuenta de provisi\u00f3n. El importe de la p\u00e9rdida se reconocer\u00e1 en el resultado del ejercicio. Si, <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>un per<span class=\"_ _0\"></span>iodo <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>sterior, <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>p\u00e9rdida <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>deterioro <span class=\"_ _0\"></span>disminuye <span class=\"_ _1\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>disminuci\u00f3n <span class=\"_ _0\"></span>puede <span class=\"_ _1\"></span>relacionarse objetivamente <span class=\"_ _b\"></span>con <span class=\"_ _a\"></span>un <span class=\"_ _b\"></span>suceso <span class=\"_ _a\"></span>ocurrido <span class=\"_ _b\"></span>despu\u00e9s <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>que <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _b\"></span>deterioro <span class=\"_ _a\"></span>se <span class=\"_ _b\"></span>reconociese, <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>p\u00e9rdida <span class=\"_ _a\"></span>por <span class=\"_ _b\"></span>deterioro reconocida previamente <span class=\"_ _0\"></span>se rev<span class=\"_ _0\"></span>ierte. Cualquier reversi\u00f3n po<span class=\"_ _0\"></span>sterior de <span class=\"_ _0\"></span>una p\u00e9rdida <span class=\"_ _0\"></span>por d<span class=\"_ _0\"></span>eterioro se re<span class=\"_ _0\"></span>conoce en la <span class=\"_ _0\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>resultados <span class=\"_ _1\"></span>consolidada, <span class=\"_ _0\"></span>hasta <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>l\u00edmite <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>libros <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>activo <span class=\"_ _1\"></span>sin <span class=\"_ _0\"></span>superar <span class=\"_ _1\"></span>su <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>amortizado<span class=\"_ _0\"></span> a la fecha de la reversi\u00f3n. En relaci\u00f3n con los deudores y otras <span class=\"_ _0\"></span>cuentas a cobrar, cuando hay evidencia objetiva <span class=\"_ _0\"></span>de que el <span class=\"_ _5\"></span>Grupo no va a poder <span class=\"_ _3\"> </span>cobrar <span class=\"_ _4\"> </span>l<span class=\"_ _5\"></span>as <span class=\"_ _4\"> </span>deu<span class=\"_ _5\"></span>das, <span class=\"_ _4\"> </span>se <span class=\"_ _3\"> </span>realiza <span class=\"_ _3\"> </span>una <span class=\"_ _4\"> </span>c<span class=\"_ _5\"></span>orrecci\u00f3n <span class=\"_ _4\"> </span>por <span class=\"_ _3\"> </span>deterioro <span class=\"_ _3\"> </span>(como <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>probabilidad <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>insolvencia <span class=\"_ _3\"> </span>o dificultades <span class=\"_ _5\"></span>financieras <span class=\"_ _5\"></span>significativas <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>deudor) <span class=\"_ _5\"></span>ya <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>el <span class=\"_ _b\"></span>Grupo no <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>er\u00e1 <span class=\"_ _5\"></span>capaz <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>cobrar <span class=\"_ _5\"></span>todos <span class=\"_ _a\"></span>los i<span class=\"_ _5\"></span>mportes adeudados <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>n <span class=\"_ _b\"></span>los <span class=\"_ _e\"> </span>t\u00e9rminos <span class=\"_ _e\"> </span>originales <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>factura. <span class=\"_ _b\"></span>Los <span class=\"_ _e\"> </span>importes <span class=\"_ _e\"> </span>incobrables <span class=\"_ _b\"></span>se <span class=\"_ _e\"> </span>provisionan <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>n <span class=\"_ _b\"></span>cuanto <span class=\"_ _e\"> </span>se identifican. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "La<span class=\"_ _0\"></span>s c<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s c<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>br<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>n i<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>u v<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>zo<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>y p<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> am<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>acue<span class=\"_ _0\"></span>rd<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m\u00e9<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>meno<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>r.<span class=\"_ _0\"></span> Si hay evidencia objetiva de que se ha incurrido en una<span class=\"_ _0\"></span> p\u00e9rdida por deterioro del valor de l<span class=\"_ _0\"></span>as partidas a cobrar registradas <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>coste a<span class=\"_ _0\"></span>mortizado, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>valora <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>iferencia <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>del activo y <span class=\"_ _1\"></span>el v<span class=\"_ _0\"></span>alor a<span class=\"_ _0\"></span>ctual <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>fl<span class=\"_ _0\"></span>ujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>uturos <span class=\"_ _0\"></span>estimados <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>escontados <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>inter\u00e9s efectivo <span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>iginal del activo financiero (es decir, el ti<span class=\"_ _5\"></span>po de inter\u00e9s efectivo computado en el momento del reconocimiento inicial). El valor en libros del activo se reducir\u00e1 bien dire<span class=\"_ _5\"></span>ctamente o a trav\u00e9s de<span class=\"_ _5\"></span> una cuenta de provisi\u00f3n. El importe de la p\u00e9rdida se reconocer\u00e1 en el resultado del ejercicio. Si, <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>un per<span class=\"_ _0\"></span>iodo <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>sterior, <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>p\u00e9rdida <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>deterioro <span class=\"_ _0\"></span>disminuye <span class=\"_ _1\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>disminuci\u00f3n <span class=\"_ _0\"></span>puede <span class=\"_ _1\"></span>relacionarse objetivamente <span class=\"_ _b\"></span>con <span class=\"_ _a\"></span>un <span class=\"_ _b\"></span>suceso <span class=\"_ _a\"></span>ocurrido <span class=\"_ _b\"></span>despu\u00e9s <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>que <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _b\"></span>deterioro <span class=\"_ _a\"></span>se <span class=\"_ _b\"></span>reconociese, <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>p\u00e9rdida <span class=\"_ _a\"></span>por <span class=\"_ _b\"></span>deterioro reconocida previamente <span class=\"_ _0\"></span>se rev<span class=\"_ _0\"></span>ierte. Cualquier reversi\u00f3n po<span class=\"_ _0\"></span>sterior de <span class=\"_ _0\"></span>una p\u00e9rdida <span class=\"_ _0\"></span>por d<span class=\"_ _0\"></span>eterioro se re<span class=\"_ _0\"></span>conoce en la <span class=\"_ _0\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>resultados <span class=\"_ _1\"></span>consolidada, <span class=\"_ _0\"></span>hasta <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>l\u00edmite <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>libros <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>activo <span class=\"_ _1\"></span>sin <span class=\"_ _0\"></span>superar <span class=\"_ _1\"></span>su <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>amortizado<span class=\"_ _0\"></span> a la fecha de la reversi\u00f3n. En relaci\u00f3n con los deudores y otras <span class=\"_ _0\"></span>cuentas a cobrar, cuando hay evidencia objetiva <span class=\"_ _0\"></span>de que el <span class=\"_ _5\"></span>Grupo no va a poder <span class=\"_ _3\"> </span>cobrar <span class=\"_ _4\"> </span>l<span class=\"_ _5\"></span>as <span class=\"_ _4\"> </span>deu<span class=\"_ _5\"></span>das, <span class=\"_ _4\"> </span>se <span class=\"_ _3\"> </span>realiza <span class=\"_ _3\"> </span>una <span class=\"_ _4\"> </span>c<span class=\"_ _5\"></span>orrecci\u00f3n <span class=\"_ _4\"> </span>por <span class=\"_ _3\"> </span>deterioro <span class=\"_ _3\"> </span>(como <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>probabilidad <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>insolvencia <span class=\"_ _3\"> </span>o dificultades <span class=\"_ _5\"></span>financieras <span class=\"_ _5\"></span>significativas <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>deudor) <span class=\"_ _5\"></span>ya <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>el <span class=\"_ _b\"></span>Grupo no <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>er\u00e1 <span class=\"_ _5\"></span>capaz <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>cobrar <span class=\"_ _5\"></span>todos <span class=\"_ _a\"></span>los i<span class=\"_ _5\"></span>mportes adeudados <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>n <span class=\"_ _b\"></span>los <span class=\"_ _e\"> </span>t\u00e9rminos <span class=\"_ _e\"> </span>originales <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>factura. <span class=\"_ _b\"></span>Los <span class=\"_ _e\"> </span>importes <span class=\"_ _e\"> </span>incobrables <span class=\"_ _b\"></span>se <span class=\"_ _e\"> </span>provisionan <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>n <span class=\"_ _b\"></span>cuanto <span class=\"_ _e\"> </span>se identifican. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-532": {
   "value": "En relaci\u00f3n con los deudores y otras <span class=\"_ _0\"></span>cuentas a cobrar, cuando hay evidencia objetiva <span class=\"_ _0\"></span>de que el <span class=\"_ _5\"></span>Grupo no va a poder <span class=\"_ _3\"> </span>cobrar <span class=\"_ _4\"> </span>l<span class=\"_ _5\"></span>as <span class=\"_ _4\"> </span>deu<span class=\"_ _5\"></span>das, <span class=\"_ _4\"> </span>se <span class=\"_ _3\"> </span>realiza <span class=\"_ _3\"> </span>una <span class=\"_ _4\"> </span>c<span class=\"_ _5\"></span>orrecci\u00f3n <span class=\"_ _4\"> </span>por <span class=\"_ _3\"> </span>deterioro <span class=\"_ _3\"> </span>(como <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>probabilidad <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>insolvencia <span class=\"_ _3\"> </span>o dificultades <span class=\"_ _5\"></span>financieras <span class=\"_ _5\"></span>significativas <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>deudor) <span class=\"_ _5\"></span>ya <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>el <span class=\"_ _b\"></span>Grupo no <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>er\u00e1 <span class=\"_ _5\"></span>capaz <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>cobrar <span class=\"_ _5\"></span>todos <span class=\"_ _a\"></span>los i<span class=\"_ _5\"></span>mportes adeudados <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>n <span class=\"_ _b\"></span>los <span class=\"_ _e\"> </span>t\u00e9rminos <span class=\"_ _e\"> </span>originales <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>factura. <span class=\"_ _b\"></span>Los <span class=\"_ _e\"> </span>importes <span class=\"_ _e\"> </span>incobrables <span class=\"_ _b\"></span>se <span class=\"_ _e\"> </span>provisionan <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>n <span class=\"_ _b\"></span>cuanto <span class=\"_ _e\"> </span>se identifican. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "i)<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>Efe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>eq<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span> Este <span class=\"_ _e\"> </span>ep\u00edgrafe <span class=\"_ _e\"> </span>incluye <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>efectivo <span class=\"_ _e\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>c<span class=\"_ _5\"></span>aja, <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>cuentas <span class=\"_ _e\"> </span>corrientes <span class=\"_ _e\"> </span>bancarias <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>l<span class=\"_ _5\"></span>os <span class=\"_ _e\"> </span>dep\u00f3sitos <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>adquisiciones temporales de activos que cumplen con todos los siguientes requisitos: \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span>Son convertibles en efectivo.<span class=\"_ _2b\"> </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span>En el momento de su adquisici\u00f3n su vencimiento no era superior a tres meses. </span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span>No est\u00e1n sujetos a un riesgo significativo de cambio de valor. </span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span>Forman parte de la pol\u00edtica de gesti\u00f3n normal de tesorer\u00eda de<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>Grupo. </span>A <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>stado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>menos <span class=\"_ _0\"></span>efectivo <span class=\"_ _1\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>otros <span class=\"_ _1\"></span>ac<span class=\"_ _5\"></span>tivos <span class=\"_ _0\"></span>l\u00edquidos <span class=\"_ _1\"></span>equiv<span class=\"_ _5\"></span>alentes los descubiertos ocasionales que forman parte de la gesti\u00f3n de efectivo del Grupo.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "i)<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>Efe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>eq<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span> Este <span class=\"_ _e\"> </span>ep\u00edgrafe <span class=\"_ _e\"> </span>incluye <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>efectivo <span class=\"_ _e\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>c<span class=\"_ _5\"></span>aja, <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>cuentas <span class=\"_ _e\"> </span>corrientes <span class=\"_ _e\"> </span>bancarias <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>l<span class=\"_ _5\"></span>os <span class=\"_ _e\"> </span>dep\u00f3sitos <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>adquisiciones temporales de activos que cumplen con todos los siguientes requisitos: \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span>Son convertibles en efectivo.<span class=\"_ _2b\"> </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span>En el momento de su adquisici\u00f3n su vencimiento no era superior a tres meses. </span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span>No est\u00e1n sujetos a un riesgo significativo de cambio de valor. </span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span>Forman parte de la pol\u00edtica de gesti\u00f3n normal de tesorer\u00eda de<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>Grupo. </span>A <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>stado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>flujos <span class=\"_ _1\"></span>de efectivo <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>menos <span class=\"_ _0\"></span>efectivo <span class=\"_ _1\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>otros <span class=\"_ _1\"></span>ac<span class=\"_ _5\"></span>tivos <span class=\"_ _0\"></span>l\u00edquidos <span class=\"_ _1\"></span>equiv<span class=\"_ _5\"></span>alentes los descubiertos ocasionales que forman parte de la gesti\u00f3n de efectivo del Grupo.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "j)<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>Acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> Las ac<span class=\"_ _0\"></span>ciones d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _1\"></span>domi<span class=\"_ _5\"></span>nante <span class=\"_ _0\"></span>pose\u00eddas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el Gru<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>contabilizan <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>cost<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>como un<span class=\"_ _0\"></span>a r<span class=\"_ _0\"></span>educci\u00f3n <span class=\"_ _0\"></span>del patrimonio neto. No se reconoce ninguna p\u00e9rdida o ganancia en el resultado del ejercicio derivada de la<span class=\"_ _5\"></span> venta de valores propios, que se registra directamente en el patrimonio neto consolidado.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "k)<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>Pr\u00e9s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>\u00e9<span class=\"_ _0\"></span>dit<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>car<span class=\"_ _1\"></span>ios <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ero<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> Lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>y c<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>\u00e9d<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>eg<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>val<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>zo<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> me<span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>s los<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>dir<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>atr<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>bl<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>tr<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>en su <span class=\"_ _5\"></span>ca<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>Des<span class=\"_ _0\"></span>pu<span class=\"_ _0\"></span>\u00e9s<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>su reco<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>oc<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> inic<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>se va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>po<span class=\"_ _0\"></span>r su<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>am<span class=\"_ _0\"></span>ort<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o usa<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> el m\u00e9t<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>l int<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>s efe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>Lo<span class=\"_ _0\"></span>s int<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> se con<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>il<span class=\"_ _0\"></span>iz<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n com<span class=\"_ _0\"></span>o ga<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>o en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> Un <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>aj<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-534": {
   "value": "Lo<span class=\"_ _0\"></span>s int<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> se con<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>il<span class=\"_ _0\"></span>iz<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n com<span class=\"_ _0\"></span>o ga<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>o en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "Lo<span class=\"_ _0\"></span>s int<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> se con<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>il<span class=\"_ _0\"></span>iz<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n com<span class=\"_ _0\"></span>o ga<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>o en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "l) <span class=\"_ _16\"> </span>Provisiones Las <span class=\"_ _14\"> </span>o<span class=\"_ _0\"></span>bligaciones <span class=\"_ _2\"> </span>existentes <span class=\"_ _2\"> </span>a <span class=\"_ _14\"> </span>la <span class=\"_ _2\"> </span>fecha <span class=\"_ _2\"> </span>d<span class=\"_ _5\"></span>el <span class=\"_ _2\"> </span>estado <span class=\"_ _2\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _2\"> </span>situaci\u00f3n <span class=\"_ _2\"> </span>financiera <span class=\"_ _14\"> </span>consolidado,  s<span class=\"_ _5\"></span>urgidas <span class=\"_ _2\"> </span>como consecuencia <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>sucesos <span class=\"_ _5\"></span>pasados <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>pueden <span class=\"_ _5\"></span>derivarse <span class=\"_ _a\"></span>perjuicios <span class=\"_ _5\"></span>patrimoniales <span class=\"_ _5\"></span>para <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span>Grupo, <span class=\"_ _5\"></span>cuyo importe <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>momento <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>cancelaci\u00f3n <span class=\"_ _4\"> </span>son <span class=\"_ _4\"> </span>indeterminados, <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>registran <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>estado <span class=\"_ _e\"> </span>de <span class=\"_ _4\"> </span>si<span class=\"_ _5\"></span>tuaci\u00f3n <span class=\"_ _e\"> </span>fi<span class=\"_ _5\"></span>nanciera consolidado como provisiones por el valor actual del importe m\u00e1s probable que se estima que el <span class=\"_ _5\"></span>Grupo tendr\u00e1 que <span class=\"_ _0\"></span>desembolsar <span class=\"_ _1\"></span>para <span class=\"_ _0\"></span>cancela<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>obligaci\u00f3n. <span class=\"_ _0\"></span>Las <span class=\"_ _1\"></span>provisiones <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>cuantifican <span class=\"_ _0\"></span>teniendo <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onside<span class=\"_ _5\"></span>raci\u00f3n <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>m<span class=\"_ _5\"></span>ejor informaci\u00f3n <span class=\"_ _1b\"> </span>disponible <span class=\"_ _1b\"> </span>en <span class=\"_ _1b\"> </span>la <span class=\"_ _1b\"> </span>fecha <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>formulaci\u00f3n <span class=\"_ _1b\"> </span>de <span class=\"_ _12\"> </span>las<span class=\"_ _5\"></span> <span class=\"_ _1b\"> </span>cuentas <span class=\"_ _1b\"> </span>anuales <span class=\"_ _1b\"> </span>consolidadas <span class=\"_ _1b\"> </span>sobre <span class=\"_ _1b\"> </span>las consecuencias del suceso en el que traen su causa y son reestimadas con ocasi\u00f3n de cada cierre contable. En <span class=\"_ _a\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>caso <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span>efecto <span class=\"_ _a\"></span>temporal <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>di<span class=\"_ _5\"></span>nero <span class=\"_ _a\"></span>sea <span class=\"_ _a\"></span>s<span class=\"_ _5\"></span>ignificativo, <span class=\"_ _a\"></span>las <span class=\"_ _b\"></span>pro<span class=\"_ _0\"></span>visiones <span class=\"_ _a\"></span>se <span class=\"_ _b\"></span>determinan <span class=\"_ _5\"></span>m<span class=\"_ _5\"></span>ediante <span class=\"_ _a\"></span>el descuento <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _a\"></span>futuras <span class=\"_ _a\"></span>salidas <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>tesorer\u00eda <span class=\"_ _a\"></span>esperada <span class=\"_ _a\"></span>utilizando <span class=\"_ _b\"></span>tipos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>inter\u00e9s <span class=\"_ _b\"></span>ante<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>impuestos <span class=\"_ _5\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>que reflejan <span class=\"_ _e\"> </span>las <span class=\"_ _b\"></span>estimaciones <span class=\"_ _e\"> </span>del <span class=\"_ _b\"></span>m<span class=\"_ _5\"></span>ercado <span class=\"_ _b\"> </span>d<span class=\"_ _5\"></span>el <span class=\"_ _e\"> </span>efecto <span class=\"_ _e\"> </span>temporal <span class=\"_ _b\"></span>del <span class=\"_ _e\"> </span>dinero <span class=\"_ _e\"> </span>y, <span class=\"_ _b\"></span>cuando <span class=\"_ _e\"> </span>sea <span class=\"_ _e\"> </span>apropiado, <span class=\"_ _b\"></span>los <span class=\"_ _e\"> </span>riesgos espec\u00edficos del<span class=\"_ _5\"></span> pasivo. <span class=\"_ _5\"></span>Cuando el m<span class=\"_ _5\"></span>\u00e9todo del <span class=\"_ _5\"></span>descuento sea uti<span class=\"_ _5\"></span>lizado, el <span class=\"_ _5\"></span>incremento de <span class=\"_ _5\"></span>la provisi\u00f3n <span class=\"_ _5\"></span>originado por el paso del tiempo se reconoce como un gasto por intereses en <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>. Al <span class=\"_ _2\"> </span>31 <span class=\"_ _2\"> </span>de <span class=\"_ _2\"> </span>diciembre <span class=\"_ _2\"> </span>de <span class=\"_ _2\"> </span>2025 <span class=\"_ _2\"> </span>y <span class=\"_ _14\"> </span>2<span class=\"_ _0\"></span>024 <span class=\"_ _2\"> </span>las <span class=\"_ _2\"> </span>provisiones <span class=\"_ _2\"> </span>reflejadas  e<span class=\"_ _5\"></span>n  los <span class=\"_ _2\"> </span>estados <span class=\"_ _14\"> </span>d<span class=\"_ _0\"></span>e  situac<span class=\"_ _5\"></span>i\u00f3n  financiera consolidados <span class=\"_ _b\"></span>cubren, <span class=\"_ _b\"></span>funda<span class=\"_ _0\"></span>mentalmente, <span class=\"_ _b\"></span>determinados <span class=\"_ _a\"></span>riesgos <span class=\"_ _b\"></span>derivados <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>desarrollo <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>actividad <span class=\"_ _b\"></span>por reclamaciones de terceros.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "m) <span class=\"_ _1c\"> </span>Impuesto sobre Sociedades El <span class=\"_ _a\"></span>Impuesto <span class=\"_ _5\"></span>sobre <span class=\"_ _a\"></span>Sociedades <span class=\"_ _a\"></span>se <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>alcula <span class=\"_ _5\"></span>como <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>impuesto <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>rriente <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>pagar <span class=\"_ _a\"></span>respecto <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>re<span class=\"_ _5\"></span>sultado <span class=\"_ _5\"></span>fisc<span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>del periodo <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>rrespondiente, <span class=\"_ _5\"></span>ajustado <span class=\"_ _5\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>importe <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>variaciones <span class=\"_ _5\"></span>producidas <span class=\"_ _a\"></span>durante <span class=\"_ _5\"></span>dicho <span class=\"_ _a\"></span>ejercicio <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>los activos <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>pasivos <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>impuestos <span class=\"_ _e\"> </span>diferidos <span class=\"_ _e\"> </span>registrados. <span class=\"_ _e\"> </span>El <span class=\"_ _e\"> </span>gasto <span class=\"_ _e\"> </span>por <span class=\"_ _e\"> </span>impuesto <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>reconoce <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>la <span class=\"_ _b\"> </span>c<span class=\"_ _5\"></span>uenta <span class=\"_ _b\"> </span>d<span class=\"_ _5\"></span>e resultados  consolidada,  excepto <span class=\"_ _2\"> </span>en  aquellos <span class=\"_ _2\"> </span>casos  en  que  se <span class=\"_ _2\"> </span>relaciona  con  partidas <span class=\"_ _2\"> </span>que  se <span class=\"_ _2\"> </span>registran directamente en el otro resultado global o en el<span class=\"_ _0\"></span> patrimonio neto consolidado, en cuyo caso el efecto impositivo se registra igualmente en el otro resultado global o<span class=\"_ _5\"></span> patrimonio neto consolidado.  Se <span class=\"_ _4\"> </span>registran <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>activos <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>pasivos <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>impuestos <span class=\"_ _4\"> </span>diferidos <span class=\"_ _4\"> </span>correspondientes <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>diferencias <span class=\"_ _4\"> </span>tempora<span class=\"_ _5\"></span>rias existentes a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>situaci\u00f3n <span class=\"_ _0\"></span>financiera <span class=\"_ _0\"></span>consolidado, <span class=\"_ _0\"></span>determinado<span class=\"_ _0\"></span>s seg\u00fan <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>m<span class=\"_ _5\"></span>\u00e9todo de<span class=\"_ _5\"></span>l pasivo<span class=\"ls8\">. </span>Seg\u00fan <span class=\"_ _3\"> </span>este <span class=\"_ _3\"> </span>m\u00e9todo <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>activos <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>pasivos<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>por <span class=\"_ _3\"> </span>impuestos <span class=\"_ _3\"> </span>diferidos <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>calculan <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>partir <span class=\"_ _4\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _3\"> </span>las <span class=\"_ _4\"> </span>d<span class=\"_ _5\"></span>iferencias temporarias existentes entre el valor contable de los activos y pasivos y su valor fiscal.<span class=\"_ _2b\"> </span>El <span class=\"_ _3\"> </span>Grupo  reconoce <span class=\"_ _3\"> </span>un <span class=\"_ _3\"> </span>pasivo <span class=\"_ _3\"> </span>por  impue<span class=\"_ _0\"></span>stos <span class=\"_ _3\"> </span>diferidos <span class=\"_ _d\"> </span>para <span class=\"_ _3\"> </span>todas <span class=\"_ _d\"> </span>las <span class=\"_ _3\"> </span>diferencias  t<span class=\"_ _0\"></span>emporarias <span class=\"_ _3\"> </span>imponibles excepto: \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>cuando el pasivo <span class=\"_ _5\"></span>por impuestos diferido se d<span class=\"_ _5\"></span>eriva del reconocimiento inicial de <span class=\"_ _5\"></span>un fondo de comercio o </span>de <span class=\"_ _5\"></span>un activo <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>pasivo en <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>transacci\u00f3n que <span class=\"_ _5\"></span>no e<span class=\"_ _5\"></span>s una <span class=\"_ _5\"></span>combinaci\u00f3n d<span class=\"_ _5\"></span>e negocios <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>que en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>momento <span class=\"_ _5\"></span>de la transacci\u00f3n no afect\u00f3 ni al resultado contable ni al resultado fiscal.  \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>las  diferencias  temporarias  i<span class=\"_ _0\"></span>mponibles  asociadas  con  i<span class=\"_ _0\"></span>nversiones  en  So<span class=\"_ _0\"></span>ciedades  dependientes  y<span class=\"_ _0\"></span> </span>asociadas, si e<span class=\"_ _5\"></span>l momento de la re<span class=\"_ _5\"></span>versi\u00f3n de las di<span class=\"_ _5\"></span>ferencias temporarias puede ser <span class=\"_ _5\"></span>controlado por la <span class=\"_ _5\"></span>Sociedad Dominante y es probable que la diferencia temporaria no revierta en un futuro previsible. El Grupo reconoce <span class=\"_ _5\"></span>activos por impuestos diferidos <span class=\"_ _5\"></span>por todas las diferencias temporarias <span class=\"_ _5\"></span>deducibles, as\u00ed como por <span class=\"_ _0\"></span>cr\u00e9ditos <span class=\"_ _0\"></span>fiscales <span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>utilizados y <span class=\"_ _1\"></span>bases imponibles <span class=\"_ _1\"></span>negativas pe<span class=\"_ _0\"></span>ndientes <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>ompensar, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>me<span class=\"_ _5\"></span>dida <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que sea  pro<span class=\"_ _0\"></span>bable <span class=\"_ _d\"> </span>que <span class=\"_ _3\"> </span>existan  ganancias <span class=\"_ _3\"> </span>fi<span class=\"_ _5\"></span>scales  fu<span class=\"_ _0\"></span>turas <span class=\"_ _d\"> </span>contra <span class=\"_ _3\"> </span>las<span class=\"_ _5\"></span> <span class=\"_ _d\"> </span>que <span class=\"_ _3\"> </span>puedan  utilizarse <span class=\"_ _3\"> </span>dichas  d<span class=\"_ _0\"></span>iferencias temporarias deducibles, cr\u00e9ditos fiscales o bases imponibles negativas. La <span class=\"_ _b\"></span>evaluaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>recuperabilidad <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>impuestos <span class=\"_ _b\"></span>diferidos <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>basa <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>proyecciones <span class=\"_ _b\"></span>de resultados <span class=\"_ _e\"> </span>fiscales <span class=\"_ _4\"> </span>futuros <span class=\"_ _e\"> </span>elaboradas <span class=\"_ _4\"> </span>a <span class=\"_ _e\"> </span>partir <span class=\"_ _e\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _e\"> </span>planes <span class=\"_ _4\"> </span>de <span class=\"_ _e\"> </span>negocio <span class=\"_ _e\"> </span>y <span class=\"_ _4\"> </span>presupuestos <span class=\"_ _e\"> </span>aprobados <span class=\"_ _4\"> </span>por <span class=\"_ _e\"> </span>la Direcci\u00f3n, que <span class=\"_ _5\"></span>normalmente cubren un <span class=\"_ _5\"></span>horizont<span class=\"_ _5\"></span>e de <span class=\"_ _5\"></span>entre tres <span class=\"_ _5\"></span>y cinco a\u00f1<span class=\"_ _5\"></span>os, as\u00ed como <span class=\"_ _5\"></span>en la rev<span class=\"_ _5\"></span>ersi\u00f3n prevista de <span class=\"_ _a\"></span>diferencias <span class=\"_ _5\"></span>tempo<span class=\"_ _5\"></span>rarias <span class=\"_ _5\"></span>imponi<span class=\"_ _5\"></span>bles <span class=\"_ _5\"></span>existentes <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>planificaci\u00f3n <span class=\"_ _5\"></span>fiscal <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Grupo, <span class=\"_ _a\"></span>teniendo <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>cuenta <span class=\"_ _a\"></span>la normativa fiscal aplicable en las jurisdicciones en las que opera. No obstante, no se reconocen activos por impuestos diferidos en los siguientes casos: \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Cuando  el  ac<span class=\"_ _0\"></span>tivo  por  i<span class=\"_ _0\"></span>mpuesto  diferido<span class=\"_ _0\"></span>  derivado <span class=\"_ _d\"> </span>de  la <span class=\"_ _3\"> </span>difere<span class=\"_ _5\"></span>ncia  temporaria <span class=\"_ _3\"> </span>d<span class=\"_ _5\"></span>educible  surge <span class=\"_ _3\"> </span>d<span class=\"_ _5\"></span>el </span>reconocimiento <span class=\"_ _0\"></span>inicial <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctivo <span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>pasivo <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>una tra<span class=\"_ _0\"></span>nsacci\u00f3n <span class=\"_ _1\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>constituye <span class=\"_ _0\"></span>una <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>ombinaci\u00f3n <span class=\"_ _1\"></span>de n<span class=\"_ _0\"></span>egocios y que, en el momento de la transacci\u00f3n, no afect\u00f3 ni al resultado contable ni al resultado fiscal. \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>En el caso de diferen<span class=\"_ _0\"></span>cias temporarias deducibles <span class=\"_ _0\"></span>asociadas a inversiones en <span class=\"_ _0\"></span>sociedades dependientes </span>y asociadas, cuando no sea pr<span class=\"_ _0\"></span>obable que dichas diferencias temporarias reviertan en un fut<span class=\"_ _0\"></span>uro previsible o no existan ganancias fiscales suficientes contra las que puedan utilizarse. El Grupo revisa el<span class=\"_ _5\"></span> valor en libros de los activos por impuestos diferidos en c<span class=\"_ _5\"></span>ada fecha de cierre y lo re<span class=\"_ _5\"></span>duce en la <span class=\"_ _5\"></span>me<span class=\"_ _5\"></span>dida <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>que <span class=\"_ _5\"></span>deje <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>se<span class=\"_ _5\"></span>r <span class=\"_ _5\"></span>probable <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>xistencia <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>g<span class=\"_ _5\"></span>anancias <span class=\"_ _5\"></span>fiscales <span class=\"_ _a\"></span>futuras <span class=\"_ _5\"></span>sufici<span class=\"_ _5\"></span>entes <span class=\"_ _5\"></span>para <span class=\"_ _a\"></span>permitir <span class=\"_ _5\"></span>la recuperaci\u00f3n tot<span class=\"_ _0\"></span>al o<span class=\"_ _0\"></span> par<span class=\"_ _0\"></span>cial d<span class=\"_ _0\"></span>e dichos <span class=\"_ _0\"></span>activos. <span class=\"_ _0\"></span>Asi<span class=\"_ _0\"></span>mismo, en<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ada <span class=\"_ _0\"></span>cierre de<span class=\"_ _0\"></span>l e<span class=\"_ _0\"></span>jercicio e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>revisa <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos por impuestos di<span class=\"_ _5\"></span>feridos no reconocidos previamente y l<span class=\"_ _5\"></span>os reconoce en l<span class=\"_ _5\"></span>a medida en q<span class=\"_ _5\"></span>ue resulte probable que existan ganancias fiscales futuras que permitan su recuperac<span class=\"_ _0\"></span>i\u00f3n.<span class=\"_ _5\"></span> Los i<span class=\"_ _0\"></span>mpuestos <span class=\"_ _0\"></span>diferidos <span class=\"_ _1\"></span>a<span class=\"_ _5\"></span>ctivos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>pasivos <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>valoran <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>tipos <span class=\"_ _0\"></span>efecti<span class=\"_ _0\"></span>vos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>impuestos <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>espera <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>sean aplicables al ej<span class=\"_ _0\"></span>ercicio en <span class=\"_ _0\"></span>el que <span class=\"_ _0\"></span>los activo<span class=\"_ _0\"></span>s se re<span class=\"_ _0\"></span>alicen o <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pasivos se l<span class=\"_ _0\"></span>iquiden, en <span class=\"_ _0\"></span>base a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>tipos impositivos<span class=\"_ _0\"></span> (y legislaci\u00f3n fiscal) aprobados o que est\u00e1n pr\u00e1cticamente aprobados a la fecha de cierre del ejercicio. De acuerdo con <span class=\"_ _5\"></span>la NIC 12 los activos y pasivos p<span class=\"_ _5\"></span>or impuestos diferidos no se descuentan y s<span class=\"_ _5\"></span>e registran <span class=\"_ _a\"></span>como activos o pasivos no corrientes, independientemente de su fecha de reversi\u00f3n. La <span class=\"_ _4\"> </span>Sociedad <span class=\"_ _e\"> </span>Dominante <span class=\"_ _4\"> </span>tributa<span class=\"ls2\">ba</span> <span class=\"_ _e\"> </span>d<span class=\"_ _5\"></span>esde <span class=\"_ _e\"> </span>el <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _e\"> </span>2005 <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _e\"> </span>R\u00e9gimen <span class=\"_ _4\"> </span>de <span class=\"_ _e\"> </span>Declaraci\u00f3n <span class=\"_ _4\"> </span>Consolidada <span class=\"_ _e\"> </span>del Impuesto <span class=\"_ _5\"></span>sobre <span class=\"_ _a\"></span>Sociedades, <span class=\"_ _a\"></span>bajo <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>n\u00famero <span class=\"_ _5\"></span>3<span class=\"_ _5\"></span>21/18 <span class=\"_ _5\"></span>(hasta <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _5\"></span>2<span class=\"_ _5\"></span>017 <span class=\"_ _5\"></span>lo <span class=\"_ _a\"></span>hac\u00eda <span class=\"_ _5\"></span>bajo <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>n\u00fa<span class=\"_ _5\"></span>mero <span class=\"_ _5\"></span>214/05)<span class=\"_ _a\"></span><span class=\"ls8\">, </span>encabezando el Grupo que forma junto a las Sociedades dependientes<span class=\"_ _5\"></span> Cl\u00ednica Baviera Alicante, S.L. y Cl\u00ednica Baviera UK, S.L. (anteriormente Castell<span class=\"_ _5\"></span>ana de Intermediaci\u00f3n Sanitaria, S.L.), Cl\u00ednica Baviera Zapateros, <span class=\"_ _5\"></span>\u00e9sta \u00faltima desde <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>y su <span class=\"_ _0\"></span>matriz Aier <span class=\"_ _0\"></span>International (<span class=\"_ _0\"></span>Europe) S.L.U<span class=\"ls8\">. </span>En el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2025 co<span class=\"_ _0\"></span>n motivo, <span class=\"_ _0\"></span>de la <span class=\"_ _a\"></span>venta <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>parte <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>matriz <span class=\"_ _a\"></span>Aier<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>Eye <span class=\"_ _a\"></span>International <span class=\"_ _a\"></span>(Europe) <span class=\"_ _a\"></span>S.L.U. <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>5% <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _a\"></span>acciones <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _a\"></span>Sociedad dominante <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>como <span class=\"_ _a\"></span>consecuencia <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>ampliaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>capital <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>dependiente <span class=\"_ _5\"></span>Cl\u00ednica <span class=\"_ _a\"></span>Baviera <span class=\"_ _a\"></span>UK, <span class=\"_ _a\"></span>S.L.U. <span class=\"_ _5\"></span>el grupo <span class=\"_ _5\"></span>fiscal <span class=\"_ _5\"></span>pasa <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>estar <span class=\"_ _5\"></span>compuesto \u00fa<span class=\"_ _5\"></span>nicamente po<span class=\"_ _5\"></span>r <span class=\"_ _5\"></span>Aier Eye <span class=\"_ _5\"></span>International <span class=\"_ _5\"></span>(Eu<span class=\"_ _a\"></span>rope) <span class=\"_ _5\"></span>S.L.U. <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>Cl\u00ednica <span class=\"_ _5\"></span>Baviera, S.A. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "Se <span class=\"_ _4\"> </span>registran <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>activos <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>pasivos <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>impuestos <span class=\"_ _4\"> </span>diferidos <span class=\"_ _4\"> </span>correspondientes <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>diferencias <span class=\"_ _4\"> </span>tempora<span class=\"_ _5\"></span>rias existentes a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>situaci\u00f3n <span class=\"_ _0\"></span>financiera <span class=\"_ _0\"></span>consolidado, <span class=\"_ _0\"></span>determinado<span class=\"_ _0\"></span>s seg\u00fan <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>m<span class=\"_ _5\"></span>\u00e9todo de<span class=\"_ _5\"></span>l pasivo<span class=\"ls8\">. </span>Seg\u00fan <span class=\"_ _3\"> </span>este <span class=\"_ _3\"> </span>m\u00e9todo <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>activos <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>pasivos<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>por <span class=\"_ _3\"> </span>impuestos <span class=\"_ _3\"> </span>diferidos <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>calculan <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>partir <span class=\"_ _4\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _3\"> </span>las <span class=\"_ _4\"> </span>d<span class=\"_ _5\"></span>iferencias temporarias existentes entre el valor contable de los activos y pasivos y su valor fiscal.<span class=\"_ _2b\"> </span>El <span class=\"_ _3\"> </span>Grupo  reconoce <span class=\"_ _3\"> </span>un <span class=\"_ _3\"> </span>pasivo <span class=\"_ _3\"> </span>por  impue<span class=\"_ _0\"></span>stos <span class=\"_ _3\"> </span>diferidos <span class=\"_ _d\"> </span>para <span class=\"_ _3\"> </span>todas <span class=\"_ _d\"> </span>las <span class=\"_ _3\"> </span>diferencias  t<span class=\"_ _0\"></span>emporarias <span class=\"_ _3\"> </span>imponibles excepto: \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>cuando el pasivo <span class=\"_ _5\"></span>por impuestos diferido se d<span class=\"_ _5\"></span>eriva del reconocimiento inicial de <span class=\"_ _5\"></span>un fondo de comercio o </span>de <span class=\"_ _5\"></span>un activo <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>pasivo en <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>transacci\u00f3n que <span class=\"_ _5\"></span>no e<span class=\"_ _5\"></span>s una <span class=\"_ _5\"></span>combinaci\u00f3n d<span class=\"_ _5\"></span>e negocios <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>que en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>momento <span class=\"_ _5\"></span>de la transacci\u00f3n no afect\u00f3 ni al resultado contable ni al resultado fiscal.  \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>las  diferencias  temporarias  i<span class=\"_ _0\"></span>mponibles  asociadas  con  i<span class=\"_ _0\"></span>nversiones  en  So<span class=\"_ _0\"></span>ciedades  dependientes  y<span class=\"_ _0\"></span> </span>asociadas, si e<span class=\"_ _5\"></span>l momento de la re<span class=\"_ _5\"></span>versi\u00f3n de las di<span class=\"_ _5\"></span>ferencias temporarias puede ser <span class=\"_ _5\"></span>controlado por la <span class=\"_ _5\"></span>Sociedad Dominante y es probable que la diferencia temporaria no revierta en un futuro previsible. El Grupo reconoce <span class=\"_ _5\"></span>activos por impuestos diferidos <span class=\"_ _5\"></span>por todas las diferencias temporarias <span class=\"_ _5\"></span>deducibles, as\u00ed como por <span class=\"_ _0\"></span>cr\u00e9ditos <span class=\"_ _0\"></span>fiscales <span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>utilizados y <span class=\"_ _1\"></span>bases imponibles <span class=\"_ _1\"></span>negativas pe<span class=\"_ _0\"></span>ndientes <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>ompensar, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>me<span class=\"_ _5\"></span>dida <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que sea  pro<span class=\"_ _0\"></span>bable <span class=\"_ _d\"> </span>que <span class=\"_ _3\"> </span>existan  ganancias <span class=\"_ _3\"> </span>fi<span class=\"_ _5\"></span>scales  fu<span class=\"_ _0\"></span>turas <span class=\"_ _d\"> </span>contra <span class=\"_ _3\"> </span>las<span class=\"_ _5\"></span> <span class=\"_ _d\"> </span>que <span class=\"_ _3\"> </span>puedan  utilizarse <span class=\"_ _3\"> </span>dichas  d<span class=\"_ _0\"></span>iferencias temporarias deducibles, cr\u00e9ditos fiscales o bases imponibles negativas. La <span class=\"_ _b\"></span>evaluaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>recuperabilidad <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>impuestos <span class=\"_ _b\"></span>diferidos <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>basa <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>proyecciones <span class=\"_ _b\"></span>de resultados <span class=\"_ _e\"> </span>fiscales <span class=\"_ _4\"> </span>futuros <span class=\"_ _e\"> </span>elaboradas <span class=\"_ _4\"> </span>a <span class=\"_ _e\"> </span>partir <span class=\"_ _e\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _e\"> </span>planes <span class=\"_ _4\"> </span>de <span class=\"_ _e\"> </span>negocio <span class=\"_ _e\"> </span>y <span class=\"_ _4\"> </span>presupuestos <span class=\"_ _e\"> </span>aprobados <span class=\"_ _4\"> </span>por <span class=\"_ _e\"> </span>la Direcci\u00f3n, que <span class=\"_ _5\"></span>normalmente cubren un <span class=\"_ _5\"></span>horizont<span class=\"_ _5\"></span>e de <span class=\"_ _5\"></span>entre tres <span class=\"_ _5\"></span>y cinco a\u00f1<span class=\"_ _5\"></span>os, as\u00ed como <span class=\"_ _5\"></span>en la rev<span class=\"_ _5\"></span>ersi\u00f3n prevista de <span class=\"_ _a\"></span>diferencias <span class=\"_ _5\"></span>tempo<span class=\"_ _5\"></span>rarias <span class=\"_ _5\"></span>imponi<span class=\"_ _5\"></span>bles <span class=\"_ _5\"></span>existentes <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>planificaci\u00f3n <span class=\"_ _5\"></span>fiscal <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Grupo, <span class=\"_ _a\"></span>teniendo <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>cuenta <span class=\"_ _a\"></span>la normativa fiscal aplicable en las jurisdicciones en las que opera. No obstante, no se reconocen activos por impuestos diferidos en los siguientes casos: \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Cuando  el  ac<span class=\"_ _0\"></span>tivo  por  i<span class=\"_ _0\"></span>mpuesto  diferido<span class=\"_ _0\"></span>  derivado <span class=\"_ _d\"> </span>de  la <span class=\"_ _3\"> </span>difere<span class=\"_ _5\"></span>ncia  temporaria <span class=\"_ _3\"> </span>d<span class=\"_ _5\"></span>educible  surge <span class=\"_ _3\"> </span>d<span class=\"_ _5\"></span>el </span>reconocimiento <span class=\"_ _0\"></span>inicial <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctivo <span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>pasivo <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>una tra<span class=\"_ _0\"></span>nsacci\u00f3n <span class=\"_ _1\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>constituye <span class=\"_ _0\"></span>una <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>ombinaci\u00f3n <span class=\"_ _1\"></span>de n<span class=\"_ _0\"></span>egocios y que, en el momento de la transacci\u00f3n, no afect\u00f3 ni al resultado contable ni al resultado fiscal. \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>En el caso de diferen<span class=\"_ _0\"></span>cias temporarias deducibles <span class=\"_ _0\"></span>asociadas a inversiones en <span class=\"_ _0\"></span>sociedades dependientes </span>y asociadas, cuando no sea pr<span class=\"_ _0\"></span>obable que dichas diferencias temporarias reviertan en un fut<span class=\"_ _0\"></span>uro previsible o no existan ganancias fiscales suficientes contra las que puedan utilizarse. El Grupo revisa el<span class=\"_ _5\"></span> valor en libros de los activos por impuestos diferidos en c<span class=\"_ _5\"></span>ada fecha de cierre y lo re<span class=\"_ _5\"></span>duce en la <span class=\"_ _5\"></span>me<span class=\"_ _5\"></span>dida <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>que <span class=\"_ _5\"></span>deje <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>se<span class=\"_ _5\"></span>r <span class=\"_ _5\"></span>probable <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>xistencia <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>g<span class=\"_ _5\"></span>anancias <span class=\"_ _5\"></span>fiscales <span class=\"_ _a\"></span>futuras <span class=\"_ _5\"></span>sufici<span class=\"_ _5\"></span>entes <span class=\"_ _5\"></span>para <span class=\"_ _a\"></span>permitir <span class=\"_ _5\"></span>la recuperaci\u00f3n tot<span class=\"_ _0\"></span>al o<span class=\"_ _0\"></span> par<span class=\"_ _0\"></span>cial d<span class=\"_ _0\"></span>e dichos <span class=\"_ _0\"></span>activos. <span class=\"_ _0\"></span>Asi<span class=\"_ _0\"></span>mismo, en<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ada <span class=\"_ _0\"></span>cierre de<span class=\"_ _0\"></span>l e<span class=\"_ _0\"></span>jercicio e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>revisa <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos por impuestos di<span class=\"_ _5\"></span>feridos no reconocidos previamente y l<span class=\"_ _5\"></span>os reconoce en l<span class=\"_ _5\"></span>a medida en q<span class=\"_ _5\"></span>ue resulte probable que existan ganancias fiscales futuras que permitan su recuperac<span class=\"_ _0\"></span>i\u00f3n.<span class=\"_ _5\"></span> Los i<span class=\"_ _0\"></span>mpuestos <span class=\"_ _0\"></span>diferidos <span class=\"_ _1\"></span>a<span class=\"_ _5\"></span>ctivos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>pasivos <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>valoran <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>tipos <span class=\"_ _0\"></span>efecti<span class=\"_ _0\"></span>vos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>impuestos <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>espera <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>sean aplicables al ej<span class=\"_ _0\"></span>ercicio en <span class=\"_ _0\"></span>el que <span class=\"_ _0\"></span>los activo<span class=\"_ _0\"></span>s se re<span class=\"_ _0\"></span>alicen o <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pasivos se l<span class=\"_ _0\"></span>iquiden, en <span class=\"_ _0\"></span>base a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>tipos impositivos<span class=\"_ _0\"></span> (y legislaci\u00f3n fiscal) aprobados o que est\u00e1n pr\u00e1cticamente aprobados a la fecha de cierre del ejercicio. De acuerdo con <span class=\"_ _5\"></span>la NIC 12 los activos y pasivos p<span class=\"_ _5\"></span>or impuestos diferidos no se descuentan y s<span class=\"_ _5\"></span>e registran <span class=\"_ _a\"></span>como activos o pasivos no corrientes, independientemente de su fecha de reversi\u00f3n. La <span class=\"_ _4\"> </span>Sociedad <span class=\"_ _e\"> </span>Dominante <span class=\"_ _4\"> </span>tributa<span class=\"ls2\">ba</span> <span class=\"_ _e\"> </span>d<span class=\"_ _5\"></span>esde <span class=\"_ _e\"> </span>el <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _e\"> </span>2005 <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _e\"> </span>R\u00e9gimen <span class=\"_ _4\"> </span>de <span class=\"_ _e\"> </span>Declaraci\u00f3n <span class=\"_ _4\"> </span>Consolidada <span class=\"_ _e\"> </span>del Impuesto <span class=\"_ _5\"></span>sobre <span class=\"_ _a\"></span>Sociedades, <span class=\"_ _a\"></span>bajo <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>n\u00famero <span class=\"_ _5\"></span>3<span class=\"_ _5\"></span>21/18 <span class=\"_ _5\"></span>(hasta <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _5\"></span>2<span class=\"_ _5\"></span>017 <span class=\"_ _5\"></span>lo <span class=\"_ _a\"></span>hac\u00eda <span class=\"_ _5\"></span>bajo <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>n\u00fa<span class=\"_ _5\"></span>mero <span class=\"_ _5\"></span>214/05)<span class=\"_ _a\"></span><span class=\"ls8\">, </span>encabezando el Grupo que forma junto a las Sociedades dependientes<span class=\"_ _5\"></span> Cl\u00ednica Baviera Alicante, S.L. y Cl\u00ednica Baviera UK, S.L. (anteriormente Castell<span class=\"_ _5\"></span>ana de Intermediaci\u00f3n Sanitaria, S.L.), Cl\u00ednica Baviera Zapateros, <span class=\"_ _5\"></span>\u00e9sta \u00faltima desde <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>y su <span class=\"_ _0\"></span>matriz Aier <span class=\"_ _0\"></span>International (<span class=\"_ _0\"></span>Europe) S.L.U<span class=\"ls8\">. </span>En el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2025 co<span class=\"_ _0\"></span>n motivo, <span class=\"_ _0\"></span>de la <span class=\"_ _a\"></span>venta <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>parte <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>matriz <span class=\"_ _a\"></span>Aier<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>Eye <span class=\"_ _a\"></span>International <span class=\"_ _a\"></span>(Europe) <span class=\"_ _a\"></span>S.L.U. <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>5% <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _a\"></span>acciones <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _a\"></span>Sociedad dominante <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>como <span class=\"_ _a\"></span>consecuencia <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>ampliaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>capital <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>dependiente <span class=\"_ _5\"></span>Cl\u00ednica <span class=\"_ _a\"></span>Baviera <span class=\"_ _a\"></span>UK, <span class=\"_ _a\"></span>S.L.U. <span class=\"_ _5\"></span>el grupo <span class=\"_ _5\"></span>fiscal <span class=\"_ _5\"></span>pasa <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>estar <span class=\"_ _5\"></span>compuesto \u00fa<span class=\"_ _5\"></span>nicamente po<span class=\"_ _5\"></span>r <span class=\"_ _5\"></span>Aier Eye <span class=\"_ _5\"></span>International <span class=\"_ _5\"></span>(Eu<span class=\"_ _a\"></span>rope) <span class=\"_ _5\"></span>S.L.U. <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>Cl\u00ednica <span class=\"_ _5\"></span>Baviera, S.A. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "n) <span class=\"_ _13\"> </span>Reconocimiento de ingresos y gastos Los ingresos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>gastos s<span class=\"_ _0\"></span>e im<span class=\"_ _0\"></span>putan en <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>criterio de <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>vengo, es <span class=\"_ _0\"></span>decir, <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>produce l<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>prestaci\u00f3n real <span class=\"_ _e\"> </span>de <span class=\"_ _b\"> </span>s<span class=\"_ _5\"></span>ervicios, <span class=\"_ _b\"></span>con <span class=\"_ _e\"> </span>independencia <span class=\"_ _e\"> </span>del <span class=\"_ _b\"></span>m<span class=\"_ _5\"></span>omento <span class=\"_ _e\"> </span>en <span class=\"_ _b\"> </span>que <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>produzca <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>corriente <span class=\"_ _b\"></span>moneta<span class=\"_ _5\"></span>ria <span class=\"_ _e\"> </span>o <span class=\"_ _b\"></span>financiera derivada <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>ellos. <span class=\"_ _4\"> </span>Dicha <span class=\"_ _4\"> </span>p<span class=\"_ _5\"></span>restaci\u00f3n <span class=\"_ _e\"> </span>del <span class=\"_ _4\"> </span>s<span class=\"_ _5\"></span>ervicio <span class=\"_ _4\"> </span>se <span class=\"_ _e\"> </span>m<span class=\"_ _5\"></span>aterializa <span class=\"_ _4\"> </span>cuando <span class=\"_ _e\"> </span>l<span class=\"_ _5\"></span>a <span class=\"_ _4\"> </span>operaci\u00f3n <span class=\"_ _4\"> </span>es <span class=\"_ _4\"> </span>realizada, <span class=\"_ _4\"> </span>en <span class=\"_ _e\"> </span>e<span class=\"_ _5\"></span>ste momento, el ingreso es reconocido.  Los <span class=\"_ _3\"> </span>i<span class=\"_ _5\"></span>ngresos <span class=\"_ _3\"> </span>ordinarios <span class=\"_ _d\"> </span>son <span class=\"_ _3\"> </span>reco<span class=\"_ _5\"></span>nocidos <span class=\"_ _3\"> </span>cuando <span class=\"_ _d\"> </span>se <span class=\"_ _3\"> </span>produce  la <span class=\"_ _3\"> </span>entrada <span class=\"_ _3\"> </span>bru<span class=\"_ _5\"></span>ta <span class=\"_ _3\"> </span>de  b<span class=\"_ _0\"></span>eneficios <span class=\"_ _3\"> </span>econ\u00f3micos originados <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el curso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las ac<span class=\"_ _5\"></span>tividades o<span class=\"_ _5\"></span>rdinarias <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>durante <span class=\"_ _5\"></span>el ej<span class=\"_ _5\"></span>ercicio, siempre <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>dicha en<span class=\"_ _5\"></span>trada de <span class=\"_ _e\"> </span>beneficios <span class=\"_ _e\"> </span>provoque <span class=\"_ _e\"> </span>un <span class=\"_ _e\"> </span>incremento <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _e\"> </span>neto <span class=\"_ _4\"> </span>consolidado <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>no <span class=\"_ _e\"> </span>est\u00e9 <span class=\"_ _e\"> </span>relacionado <span class=\"_ _e\"> </span>con <span class=\"_ _e\"> </span>las aportaciones de l<span class=\"_ _0\"></span>os propiet<span class=\"_ _0\"></span>arios de e<span class=\"_ _0\"></span>ste patrimonio <span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>stos beneficios <span class=\"_ _0\"></span>puedan ser<span class=\"_ _0\"></span> valorados <span class=\"_ _0\"></span>con fia<span class=\"_ _0\"></span>bilidad. Lo<span class=\"_ _0\"></span>s ingresos <span class=\"_ _5\"></span>ordinarios se <span class=\"_ _5\"></span>valoran por <span class=\"_ _5\"></span>el val<span class=\"_ _5\"></span>or razonable de<span class=\"_ _5\"></span> la <span class=\"_ _5\"></span>contrapartida <span class=\"_ _5\"></span>recibida o <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>recibir, derivada de <span class=\"_ _5\"></span>lo<span class=\"_ _a\"></span><span class=\"ls10\">s </span>mismos. Por la actividad que <span class=\"_ _0\"></span>realiza el <span class=\"_ _0\"></span>Grupo, en algunos c<span class=\"_ _0\"></span>asos los contratos c<span class=\"_ _0\"></span>on los clientes pu<span class=\"_ _0\"></span>eden incluir <span class=\"_ _0\"></span>m\u00e1s de un servicio. <span class=\"_ _b\"></span>No <span class=\"_ _a\"></span>obstante, <span class=\"_ _a\"></span>dichos <span class=\"_ _b\"></span>servicios <span class=\"_ _a\"></span>nunca <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>onstituyen <span class=\"_ _a\"></span>obligaciones <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>desempe\u00f1o <span class=\"_ _b\"></span>se<span class=\"_ _0\"></span>paradas, <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _b\"></span>las define <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>NIIF <span class=\"_ _4\"> </span>15, <span class=\"_ _e\"> </span>y<span class=\"_ _5\"></span>a <span class=\"_ _e\"> </span>que<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>est\u00e1n <span class=\"_ _4\"> </span>altamen<span class=\"_ _5\"></span>te <span class=\"_ _4\"> </span>interrelacionados <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>forma <span class=\"_ _4\"> </span>que <span class=\"_ _e\"> </span>el<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>Grupo <span class=\"_ _4\"> </span>no <span class=\"_ _4\"> </span>podr\u00eda <span class=\"_ _4\"> </span>cumplir <span class=\"_ _e\"> </span>s<span class=\"_ _5\"></span>u compromiso <span class=\"_ _3\"> </span>con <span class=\"_ _4\"> </span>e<span class=\"_ _5\"></span>l <span class=\"_ _4\"> </span>c<span class=\"_ _5\"></span>liente <span class=\"_ _3\"> </span>transfiriendo <span class=\"_ _4\"> </span>uno <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>servicios <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>forma <span class=\"_ _3\"> </span>independiente.  Las <span class=\"_ _4\"> </span>intervenciones (cirug\u00edas <span class=\"_ _b\"></span>oftalmol\u00f3gicas) <span class=\"_ _b\"></span>suelen <span class=\"_ _b\"></span>llevar <span class=\"_ _b\"></span>impl\u00edcita <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>n\u00famero <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>revisiones <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>siguientes <span class=\"_ _b\"></span>d\u00edas, <span class=\"_ _b\"></span>semanas <span class=\"_ _b\"></span>o meses <span class=\"_ _2\"> </span>hasta <span class=\"_ _2\"> </span>el <span class=\"_ _2\"> </span>alta <span class=\"_ _2\"> </span>definitiva, <span class=\"_ _2\"> </span>que, <span class=\"_ _2\"> </span>seg\u00fan <span class=\"_ _2\"> </span>lo <span class=\"_ _2\"> </span>comentado <span class=\"_ _2\"> </span>anteriormente, <span class=\"_ _2\"> </span>constituyen <span class=\"_ _2\"> </span>una <span class=\"_ _2\"> </span>obligaci\u00f3n <span class=\"_ _2\"> </span>de desempe\u00f1o <span class=\"_ _4\"> </span>\u00fanica. <span class=\"_ _4\"> </span>En <span class=\"_ _4\"> </span>estos <span class=\"_ _4\"> </span>casos, <span class=\"_ _3\"> </span>el <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"> </span>reconoce <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>ingresos <span class=\"_ _4\"> </span>seg\u00fan <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>grado <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>avance, <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>forma proporcional <span class=\"_ _b\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>recursos <span class=\"_ _b\"></span>o <span class=\"_ _a\"></span>costes <span class=\"_ _b\"></span>incurridos <span class=\"_ _a\"></span>en <span class=\"_ _b\"></span>ca<span class=\"_ _0\"></span>da <span class=\"_ _a\"></span>m<span class=\"_ _5\"></span>omento, <span class=\"_ _a\"></span>reg<span class=\"_ _5\"></span>istrando <span class=\"_ _a\"></span>como <span class=\"_ _b\"></span>anticipos <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>clientes <span class=\"_ _a\"></span>la diferencia <span class=\"_ _a\"></span>entre <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>facturado <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _5\"></span>servicios <span class=\"_ _a\"></span>todav\u00eda <span class=\"_ _5\"></span>no<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>prestados. <span class=\"_ _a\"></span>Esta <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>uenta <span class=\"_ _a\"></span>figura <span class=\"_ _5\"></span>dentro <span class=\"_ _a\"></span>del ep\u00edgrafe \u201cPeriodificaciones\u201d<span class=\"ff3\"> del pasivo corriente del estado de situaci\u00f3n fi<span class=\"_ _5\"></span>nanciera consolidado. </span>Tanto <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>onsultas <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>oftalmol\u00f3gicos <span class=\"_ _1\"></span>procedentes de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>patolog\u00edas <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>culares <span class=\"_ _0\"></span>distintas <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>cirug\u00eda refractiva, <span class=\"_ _12\"> </span>cataratas <span class=\"_ _12\"> </span>y <span class=\"_ _12\"> </span>presbicia, <span class=\"_ _12\"> </span>tales <span class=\"_ _12\"> </span>como <span class=\"_ _12\"> </span>retina, <span class=\"_ _12\"> </span>oculoplastia, <span class=\"_ _1b\"> </span>glaucoma. <span class=\"_ _12\"> </span>corresponden <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>ingresos reconocidos en un momento del tiempo. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-26": {
   "value": "n) <span class=\"_ _13\"> </span>Reconocimiento de ingresos y gastos Los ingresos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>gastos s<span class=\"_ _0\"></span>e im<span class=\"_ _0\"></span>putan en <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>criterio de <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>vengo, es <span class=\"_ _0\"></span>decir, <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>produce l<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>prestaci\u00f3n real <span class=\"_ _e\"> </span>de <span class=\"_ _b\"> </span>s<span class=\"_ _5\"></span>ervicios, <span class=\"_ _b\"></span>con <span class=\"_ _e\"> </span>independencia <span class=\"_ _e\"> </span>del <span class=\"_ _b\"></span>m<span class=\"_ _5\"></span>omento <span class=\"_ _e\"> </span>en <span class=\"_ _b\"> </span>que <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>produzca <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>corriente <span class=\"_ _b\"></span>moneta<span class=\"_ _5\"></span>ria <span class=\"_ _e\"> </span>o <span class=\"_ _b\"></span>financiera derivada <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>ellos. <span class=\"_ _4\"> </span>Dicha <span class=\"_ _4\"> </span>p<span class=\"_ _5\"></span>restaci\u00f3n <span class=\"_ _e\"> </span>del <span class=\"_ _4\"> </span>s<span class=\"_ _5\"></span>ervicio <span class=\"_ _4\"> </span>se <span class=\"_ _e\"> </span>m<span class=\"_ _5\"></span>aterializa <span class=\"_ _4\"> </span>cuando <span class=\"_ _e\"> </span>l<span class=\"_ _5\"></span>a <span class=\"_ _4\"> </span>operaci\u00f3n <span class=\"_ _4\"> </span>es <span class=\"_ _4\"> </span>realizada, <span class=\"_ _4\"> </span>en <span class=\"_ _e\"> </span>e<span class=\"_ _5\"></span>ste momento, el ingreso es reconocido.  Los <span class=\"_ _3\"> </span>i<span class=\"_ _5\"></span>ngresos <span class=\"_ _3\"> </span>ordinarios <span class=\"_ _d\"> </span>son <span class=\"_ _3\"> </span>reco<span class=\"_ _5\"></span>nocidos <span class=\"_ _3\"> </span>cuando <span class=\"_ _d\"> </span>se <span class=\"_ _3\"> </span>produce  la <span class=\"_ _3\"> </span>entrada <span class=\"_ _3\"> </span>bru<span class=\"_ _5\"></span>ta <span class=\"_ _3\"> </span>de  b<span class=\"_ _0\"></span>eneficios <span class=\"_ _3\"> </span>econ\u00f3micos originados <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el curso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las ac<span class=\"_ _5\"></span>tividades o<span class=\"_ _5\"></span>rdinarias <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>durante <span class=\"_ _5\"></span>el ej<span class=\"_ _5\"></span>ercicio, siempre <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>dicha en<span class=\"_ _5\"></span>trada de <span class=\"_ _e\"> </span>beneficios <span class=\"_ _e\"> </span>provoque <span class=\"_ _e\"> </span>un <span class=\"_ _e\"> </span>incremento <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _e\"> </span>neto <span class=\"_ _4\"> </span>consolidado <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>no <span class=\"_ _e\"> </span>est\u00e9 <span class=\"_ _e\"> </span>relacionado <span class=\"_ _e\"> </span>con <span class=\"_ _e\"> </span>las aportaciones de l<span class=\"_ _0\"></span>os propiet<span class=\"_ _0\"></span>arios de e<span class=\"_ _0\"></span>ste patrimonio <span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>stos beneficios <span class=\"_ _0\"></span>puedan ser<span class=\"_ _0\"></span> valorados <span class=\"_ _0\"></span>con fia<span class=\"_ _0\"></span>bilidad. Lo<span class=\"_ _0\"></span>s ingresos <span class=\"_ _5\"></span>ordinarios se <span class=\"_ _5\"></span>valoran por <span class=\"_ _5\"></span>el val<span class=\"_ _5\"></span>or razonable de<span class=\"_ _5\"></span> la <span class=\"_ _5\"></span>contrapartida <span class=\"_ _5\"></span>recibida o <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>recibir, derivada de <span class=\"_ _5\"></span>lo<span class=\"_ _a\"></span><span class=\"ls10\">s </span>mismos. Por la actividad que <span class=\"_ _0\"></span>realiza el <span class=\"_ _0\"></span>Grupo, en algunos c<span class=\"_ _0\"></span>asos los contratos c<span class=\"_ _0\"></span>on los clientes pu<span class=\"_ _0\"></span>eden incluir <span class=\"_ _0\"></span>m\u00e1s de un servicio. <span class=\"_ _b\"></span>No <span class=\"_ _a\"></span>obstante, <span class=\"_ _a\"></span>dichos <span class=\"_ _b\"></span>servicios <span class=\"_ _a\"></span>nunca <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>onstituyen <span class=\"_ _a\"></span>obligaciones <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>desempe\u00f1o <span class=\"_ _b\"></span>se<span class=\"_ _0\"></span>paradas, <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _b\"></span>las define <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>NIIF <span class=\"_ _4\"> </span>15, <span class=\"_ _e\"> </span>y<span class=\"_ _5\"></span>a <span class=\"_ _e\"> </span>que<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>est\u00e1n <span class=\"_ _4\"> </span>altamen<span class=\"_ _5\"></span>te <span class=\"_ _4\"> </span>interrelacionados <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>forma <span class=\"_ _4\"> </span>que <span class=\"_ _e\"> </span>el<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>Grupo <span class=\"_ _4\"> </span>no <span class=\"_ _4\"> </span>podr\u00eda <span class=\"_ _4\"> </span>cumplir <span class=\"_ _e\"> </span>s<span class=\"_ _5\"></span>u compromiso <span class=\"_ _3\"> </span>con <span class=\"_ _4\"> </span>e<span class=\"_ _5\"></span>l <span class=\"_ _4\"> </span>c<span class=\"_ _5\"></span>liente <span class=\"_ _3\"> </span>transfiriendo <span class=\"_ _4\"> </span>uno <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>servicios <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>forma <span class=\"_ _3\"> </span>independiente.  Las <span class=\"_ _4\"> </span>intervenciones (cirug\u00edas <span class=\"_ _b\"></span>oftalmol\u00f3gicas) <span class=\"_ _b\"></span>suelen <span class=\"_ _b\"></span>llevar <span class=\"_ _b\"></span>impl\u00edcita <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>n\u00famero <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>revisiones <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>siguientes <span class=\"_ _b\"></span>d\u00edas, <span class=\"_ _b\"></span>semanas <span class=\"_ _b\"></span>o meses <span class=\"_ _2\"> </span>hasta <span class=\"_ _2\"> </span>el <span class=\"_ _2\"> </span>alta <span class=\"_ _2\"> </span>definitiva, <span class=\"_ _2\"> </span>que, <span class=\"_ _2\"> </span>seg\u00fan <span class=\"_ _2\"> </span>lo <span class=\"_ _2\"> </span>comentado <span class=\"_ _2\"> </span>anteriormente, <span class=\"_ _2\"> </span>constituyen <span class=\"_ _2\"> </span>una <span class=\"_ _2\"> </span>obligaci\u00f3n <span class=\"_ _2\"> </span>de desempe\u00f1o <span class=\"_ _4\"> </span>\u00fanica. <span class=\"_ _4\"> </span>En <span class=\"_ _4\"> </span>estos <span class=\"_ _4\"> </span>casos, <span class=\"_ _3\"> </span>el <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"> </span>reconoce <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>ingresos <span class=\"_ _4\"> </span>seg\u00fan <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>grado <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>avance, <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>forma proporcional <span class=\"_ _b\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>recursos <span class=\"_ _b\"></span>o <span class=\"_ _a\"></span>costes <span class=\"_ _b\"></span>incurridos <span class=\"_ _a\"></span>en <span class=\"_ _b\"></span>ca<span class=\"_ _0\"></span>da <span class=\"_ _a\"></span>m<span class=\"_ _5\"></span>omento, <span class=\"_ _a\"></span>reg<span class=\"_ _5\"></span>istrando <span class=\"_ _a\"></span>como <span class=\"_ _b\"></span>anticipos <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>clientes <span class=\"_ _a\"></span>la diferencia <span class=\"_ _a\"></span>entre <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>facturado <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _5\"></span>servicios <span class=\"_ _a\"></span>todav\u00eda <span class=\"_ _5\"></span>no<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>prestados. <span class=\"_ _a\"></span>Esta <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>uenta <span class=\"_ _a\"></span>figura <span class=\"_ _5\"></span>dentro <span class=\"_ _a\"></span>del ep\u00edgrafe \u201cPeriodificaciones\u201d<span class=\"ff3\"> del pasivo corriente del estado de situaci\u00f3n fi<span class=\"_ _5\"></span>nanciera consolidado. </span>Tanto <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>onsultas <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>oftalmol\u00f3gicos <span class=\"_ _1\"></span>procedentes de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>patolog\u00edas <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>culares <span class=\"_ _0\"></span>distintas <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>cirug\u00eda refractiva, <span class=\"_ _12\"> </span>cataratas <span class=\"_ _12\"> </span>y <span class=\"_ _12\"> </span>presbicia, <span class=\"_ _12\"> </span>tales <span class=\"_ _12\"> </span>como <span class=\"_ _12\"> </span>retina, <span class=\"_ _12\"> </span>oculoplastia, <span class=\"_ _1b\"> </span>glaucoma. <span class=\"_ _12\"> </span>corresponden <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>ingresos reconocidos en un momento del tiempo. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-27": {
   "value": "o) <span class=\"_ _13\"> </span>Prestaciones post-empleo y otros beneficios sociales De <span class=\"_ _5\"></span>acuerdo c<span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>estipulado en <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>diferentes <span class=\"_ _5\"></span>convenios <span class=\"_ _5\"></span>colectivos <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _5\"></span>tiene <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>obligaci\u00f3n <span class=\"_ _5\"></span>de s<span class=\"_ _5\"></span>atisfacer a <span class=\"_ _5\"></span>sus <span class=\"_ _5\"></span>empleados <span class=\"_ _5\"></span>determinadas gratificaciones <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>momento <span class=\"_ _5\"></span>que c<span class=\"_ _5\"></span>umplan <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>requisitos de <span class=\"_ _5\"></span>permanencia <span class=\"_ _5\"></span>en la empresa establecidos en dichos convenios.  El <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>c<span class=\"_ _5\"></span>lasifica <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>compromisos <span class=\"_ _b\"></span>por <span class=\"_ _b\"> </span>p<span class=\"_ _5\"></span>ensiones <span class=\"_ _b\"></span>dependiendo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>su <span class=\"_ _b\"> </span>n<span class=\"_ _5\"></span>aturaleza <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>planes <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>aportaci\u00f3n definida <span class=\"_ _a\"></span>y <span class=\"_ _b\"></span>plan<span class=\"_ _0\"></span>es <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>pr<span class=\"_ _0\"></span>estaci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>efinida. <span class=\"_ _a\"></span>Son <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>aportaci\u00f3n <span class=\"_ _a\"></span>definida <span class=\"_ _b\"></span>aq<span class=\"_ _0\"></span>uellos <span class=\"_ _a\"></span>planes <span class=\"_ _a\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>que <span class=\"_ _b\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _a\"></span>s<span class=\"_ _5\"></span>e compromete <span class=\"_ _a\"></span>a <span class=\"_ _b\"></span>realizar <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>ontribuciones <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>car\u00e1cter <span class=\"_ _a\"></span>p<span class=\"_ _5\"></span>redeterminado <span class=\"_ _5\"></span>a<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>una <span class=\"_ _b\"></span>entidad <span class=\"_ _5\"></span>se<span class=\"_ _5\"></span>parada <span class=\"_ _a\"></span>(como <span class=\"_ _b\"></span>pu<span class=\"_ _0\"></span>ede <span class=\"_ _a\"></span>ser una <span class=\"_ _a\"></span>entidad <span class=\"_ _a\"></span>as<span class=\"_ _5\"></span>eguradora <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>pla<span class=\"_ _5\"></span>n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>p<span class=\"_ _5\"></span>ensiones), <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>siempre <span class=\"_ _a\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _5\"></span>tenga <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>obligaci\u00f3n <span class=\"_ _a\"></span>legal, <span class=\"_ _a\"></span>contractual <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> impl\u00edcita <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>realizar <span class=\"_ _b\"></span>contribuciones <span class=\"_ _b\"></span>adicionales <span class=\"_ _e\"> </span>si <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>entidad <span class=\"_ _e\"> </span>separada <span class=\"_ _b\"></span>no <span class=\"_ _e\"> </span>pudiera <span class=\"_ _b\"></span>atender <span class=\"_ _b\"></span>l<span class=\"_ _b\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>compromisos asumidos. Los planes que no tengan el car\u00e1cter de aportaci\u00f3<span class=\"_ _0\"></span>n definida se consideran de prestaci\u00f3n definida.<span class=\"_ _2b\"> </span>Plan de aportaci\u00f3n definida Las <span class=\"_ _5\"></span>ap<span class=\"_ _5\"></span>ortaciones <span class=\"_ _5\"></span>realizadas <span class=\"_ _a\"></span>al <span class=\"_ _5\"></span>pl<span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>aportaci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>efinida <span class=\"_ _5\"></span>se <span class=\"_ _a\"></span>imputan <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>cuenta <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>resultados<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>consolidada conforme <span class=\"_ _e\"> </span>al <span class=\"_ _4\"> </span>principio <span class=\"_ _e\"> </span>de <span class=\"_ _4\"> </span>devengo. <span class=\"_ _e\"> </span>Al <span class=\"_ _e\"> </span>ci<span class=\"_ _5\"></span>erre <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>eje<span class=\"_ _5\"></span>rcicio <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>c<span class=\"_ _5\"></span>ontribuciones <span class=\"_ _e\"> </span>devengadas <span class=\"_ _e\"> </span>no <span class=\"_ _4\"> </span>satisfechas <span class=\"_ _e\"> </span>se registran <span class=\"_ _14\"> </span>en <span class=\"_ _12\"> </span>el <span class=\"_ _14\"> </span>pasivo, <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>el <span class=\"_ _12\"> </span>e<span class=\"_ _0\"></span>p\u00edgrafe <span class=\"_ _14\"> </span>\u201cAcreedores <span class=\"_ _14\"> </span>comerciales <span class=\"_ _12\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>otras <span class=\"_ _14\"> </span>c<span class=\"_ _5\"></span>uentas <span class=\"_ _14\"> </span>a <span class=\"_ _14\"> </span>pagar <span class=\"_ _12\"> </span>\u2013<span class=\"_ _5\"></span><span class=\"ff3\"> <span class=\"_ _14\"> </span>Personal </span>(remuneraciones pendientes de pago)\u201d. <span class=\"ff3\"> </span>Plan de prestaci\u00f3n definida El <span class=\"_ _a\"></span>Grupo <span class=\"_ _b\"></span>reconoce <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>n <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span>estado <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>situaci\u00f3n <span class=\"_ _a\"></span>fi<span class=\"_ _5\"></span>nanciero <span class=\"_ _a\"></span>consolidado<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>difer<span class=\"_ _0\"></span>encia <span class=\"_ _a\"></span>entre <span class=\"_ _b\"></span>el <span class=\"_ _5\"></span>v<span class=\"_ _5\"></span>alor <span class=\"_ _a\"></span>actual <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>las retribuciones <span class=\"_ _b\"></span>comprometidas <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>afectos <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>plan <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>procedente <span class=\"_ _b\"></span>de costes por servicios <span class=\"_ _0\"></span>pasados t<span class=\"_ _0\"></span>odav\u00eda no rec<span class=\"_ _0\"></span>onocidos. Si de <span class=\"_ _0\"></span>esta difer<span class=\"_ _0\"></span>encia se p<span class=\"_ _0\"></span>one de ma<span class=\"_ _0\"></span>nifiesto un a<span class=\"_ _0\"></span>ctiv<span class=\"_ _a\"></span>o, su valoraci\u00f3n n<span class=\"_ _5\"></span>o puede <span class=\"_ _5\"></span>superar <span class=\"_ _5\"></span>el valor <span class=\"_ _5\"></span>actual <span class=\"_ _5\"></span>de las <span class=\"_ _5\"></span>prestaciones ec<span class=\"_ _5\"></span>on\u00f3micas que <span class=\"_ _5\"></span>pueden <span class=\"_ _5\"></span>retornar al <span class=\"_ _5\"></span>Grupo en forma <span class=\"_ _4\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>reembolsos <span class=\"_ _3\"> </span>directos <span class=\"_ _4\"> </span>o <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>forma <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>menores <span class=\"_ _4\"> </span>contribuciones <span class=\"_ _3\"> </span>futuras, <span class=\"_ _4\"> </span>m<span class=\"_ _5\"></span>\u00e1<span class=\"_ _5\"></span>s, <span class=\"_ _3\"> </span>en <span class=\"_ _4\"> </span>s<span class=\"_ _5\"></span>u <span class=\"_ _3\"> </span>caso, <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>p<span class=\"_ _5\"></span>arte pendiente de imputar a resultados de los costes por servicios<span class=\"_ _0\"></span> pasados no reconocidos.<span class=\"_ _5\"></span> Todas las variaciones de estos importes se registran en la c<span class=\"_ _0\"></span>uenta de p\u00e9rdidas y ganancias, excepto:<span class=\"_ _5\"></span> \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Las p\u00e9rdidas y ganancias <span class=\"_ _0\"></span>actuariales, que se reg<span class=\"_ _0\"></span>istran directamente en el patrimonio neto consolidado<span class=\"lsa\">, </span></span>reconoci\u00e9ndose como reservas. \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>El <span class=\"_ _a\"></span>i<span class=\"_ _5\"></span>mporte <span class=\"_ _a\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _a\"></span>puede <span class=\"_ _a\"></span>ser <span class=\"_ _b\"></span>registrado <span class=\"_ _a\"></span>como <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>ctivo <span class=\"_ _a\"></span>por <span class=\"_ _b\"></span>exceder <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>v<span class=\"_ _5\"></span>alor <span class=\"_ _a\"></span>actual <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>pres<span class=\"_ _5\"></span>taciones </span>econ\u00f3micas <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>pueden reto<span class=\"_ _5\"></span>rnar al<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>Grupo en <span class=\"_ _5\"></span>forma <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>reembolsos o <span class=\"_ _5\"></span>menores <span class=\"_ _5\"></span>contribuciones futu<span class=\"_ _5\"></span>ras, m\u00e1s <span class=\"_ _5\"></span>la parte <span class=\"_ _e\"> </span>pendiente <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>im<span class=\"_ _5\"></span>putar <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>res<span class=\"_ _5\"></span>ultados <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>costes <span class=\"_ _b\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _e\"> </span>servicios <span class=\"_ _e\"> </span>pasados, <span class=\"_ _b\"> </span>que <span class=\"_ _e\"> </span>se <span class=\"_ _b\"> </span>registra <span class=\"_ _e\"> </span>directamente <span class=\"_ _b\"></span>en reservas. Los co<span class=\"_ _0\"></span>stes <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>pasados <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>urgidos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>establecimie<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>nuevo <span class=\"_ _0\"></span>plan <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> pre<span class=\"_ _0\"></span>staci\u00f3n d<span class=\"_ _0\"></span>efinida <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>por una <span class=\"_ _3\"> </span>mejora <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>las <span class=\"_ _4\"> </span>condiciones <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>plan <span class=\"_ _4\"> </span>existente, <span class=\"_ _3\"> </span>se <span class=\"_ _4\"> </span>reconocen <span class=\"_ _3\"> </span>como <span class=\"_ _4\"> </span>g<span class=\"_ _5\"></span>asto <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>la  cuenta <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>resultados consolidada de la siguiente forma: \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Los derechos irrevocables se registran de forma inmediata. </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Los <span class=\"_ _b\"></span>derechos <span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>vocables <span class=\"_ _b\"></span>se <span class=\"_ _a\"></span>registran <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>ineal <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span>periodo <span class=\"_ _a\"></span>m<span class=\"_ _5\"></span>edio <span class=\"_ _b\"></span>que <span class=\"_ _a\"></span>resta <span class=\"_ _b\"></span>hasta <span class=\"_ _b\"></span>que <span class=\"_ _a\"></span>sean </span>irrevocables, salvo que surja un activo, en cuyo caso se registran de forma inmediata. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "o) <span class=\"_ _13\"> </span>Prestaciones post-empleo y otros beneficios sociales De <span class=\"_ _5\"></span>acuerdo c<span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>estipulado en <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>diferentes <span class=\"_ _5\"></span>convenios <span class=\"_ _5\"></span>colectivos <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _5\"></span>tiene <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>obligaci\u00f3n <span class=\"_ _5\"></span>de s<span class=\"_ _5\"></span>atisfacer a <span class=\"_ _5\"></span>sus <span class=\"_ _5\"></span>empleados <span class=\"_ _5\"></span>determinadas gratificaciones <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>momento <span class=\"_ _5\"></span>que c<span class=\"_ _5\"></span>umplan <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>requisitos de <span class=\"_ _5\"></span>permanencia <span class=\"_ _5\"></span>en la empresa establecidos en dichos convenios.  El <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>c<span class=\"_ _5\"></span>lasifica <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>compromisos <span class=\"_ _b\"></span>por <span class=\"_ _b\"> </span>p<span class=\"_ _5\"></span>ensiones <span class=\"_ _b\"></span>dependiendo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>su <span class=\"_ _b\"> </span>n<span class=\"_ _5\"></span>aturaleza <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>planes <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>aportaci\u00f3n definida <span class=\"_ _a\"></span>y <span class=\"_ _b\"></span>plan<span class=\"_ _0\"></span>es <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>pr<span class=\"_ _0\"></span>estaci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>efinida. <span class=\"_ _a\"></span>Son <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>aportaci\u00f3n <span class=\"_ _a\"></span>definida <span class=\"_ _b\"></span>aq<span class=\"_ _0\"></span>uellos <span class=\"_ _a\"></span>planes <span class=\"_ _a\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>que <span class=\"_ _b\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _a\"></span>s<span class=\"_ _5\"></span>e compromete <span class=\"_ _a\"></span>a <span class=\"_ _b\"></span>realizar <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>ontribuciones <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>car\u00e1cter <span class=\"_ _a\"></span>p<span class=\"_ _5\"></span>redeterminado <span class=\"_ _5\"></span>a<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>una <span class=\"_ _b\"></span>entidad <span class=\"_ _5\"></span>se<span class=\"_ _5\"></span>parada <span class=\"_ _a\"></span>(como <span class=\"_ _b\"></span>pu<span class=\"_ _0\"></span>ede <span class=\"_ _a\"></span>ser una <span class=\"_ _a\"></span>entidad <span class=\"_ _a\"></span>as<span class=\"_ _5\"></span>eguradora <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>pla<span class=\"_ _5\"></span>n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>p<span class=\"_ _5\"></span>ensiones), <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>siempre <span class=\"_ _a\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _5\"></span>tenga <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>obligaci\u00f3n <span class=\"_ _a\"></span>legal, <span class=\"_ _a\"></span>contractual <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> impl\u00edcita <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>realizar <span class=\"_ _b\"></span>contribuciones <span class=\"_ _b\"></span>adicionales <span class=\"_ _e\"> </span>si <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>entidad <span class=\"_ _e\"> </span>separada <span class=\"_ _b\"></span>no <span class=\"_ _e\"> </span>pudiera <span class=\"_ _b\"></span>atender <span class=\"_ _b\"></span>l<span class=\"_ _b\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>compromisos asumidos. Los planes que no tengan el car\u00e1cter de aportaci\u00f3<span class=\"_ _0\"></span>n definida se consideran de prestaci\u00f3n definida.<span class=\"_ _2b\"> </span>Plan de aportaci\u00f3n definida Las <span class=\"_ _5\"></span>ap<span class=\"_ _5\"></span>ortaciones <span class=\"_ _5\"></span>realizadas <span class=\"_ _a\"></span>al <span class=\"_ _5\"></span>pl<span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>aportaci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>efinida <span class=\"_ _5\"></span>se <span class=\"_ _a\"></span>imputan <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>cuenta <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>resultados<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>consolidada conforme <span class=\"_ _e\"> </span>al <span class=\"_ _4\"> </span>principio <span class=\"_ _e\"> </span>de <span class=\"_ _4\"> </span>devengo. <span class=\"_ _e\"> </span>Al <span class=\"_ _e\"> </span>ci<span class=\"_ _5\"></span>erre <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>eje<span class=\"_ _5\"></span>rcicio <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>c<span class=\"_ _5\"></span>ontribuciones <span class=\"_ _e\"> </span>devengadas <span class=\"_ _e\"> </span>no <span class=\"_ _4\"> </span>satisfechas <span class=\"_ _e\"> </span>se registran <span class=\"_ _14\"> </span>en <span class=\"_ _12\"> </span>el <span class=\"_ _14\"> </span>pasivo, <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>el <span class=\"_ _12\"> </span>e<span class=\"_ _0\"></span>p\u00edgrafe <span class=\"_ _14\"> </span>\u201cAcreedores <span class=\"_ _14\"> </span>comerciales <span class=\"_ _12\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>otras <span class=\"_ _14\"> </span>c<span class=\"_ _5\"></span>uentas <span class=\"_ _14\"> </span>a <span class=\"_ _14\"> </span>pagar <span class=\"_ _12\"> </span>\u2013<span class=\"_ _5\"></span><span class=\"ff3\"> <span class=\"_ _14\"> </span>Personal </span>(remuneraciones pendientes de pago)\u201d. <span class=\"ff3\"> </span>Plan de prestaci\u00f3n definida El <span class=\"_ _a\"></span>Grupo <span class=\"_ _b\"></span>reconoce <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>n <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span>estado <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>situaci\u00f3n <span class=\"_ _a\"></span>fi<span class=\"_ _5\"></span>nanciero <span class=\"_ _a\"></span>consolidado<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>difer<span class=\"_ _0\"></span>encia <span class=\"_ _a\"></span>entre <span class=\"_ _b\"></span>el <span class=\"_ _5\"></span>v<span class=\"_ _5\"></span>alor <span class=\"_ _a\"></span>actual <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>las retribuciones <span class=\"_ _b\"></span>comprometidas <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>afectos <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>plan <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>procedente <span class=\"_ _b\"></span>de costes por servicios <span class=\"_ _0\"></span>pasados t<span class=\"_ _0\"></span>odav\u00eda no rec<span class=\"_ _0\"></span>onocidos. Si de <span class=\"_ _0\"></span>esta difer<span class=\"_ _0\"></span>encia se p<span class=\"_ _0\"></span>one de ma<span class=\"_ _0\"></span>nifiesto un a<span class=\"_ _0\"></span>ctiv<span class=\"_ _a\"></span>o, su valoraci\u00f3n n<span class=\"_ _5\"></span>o puede <span class=\"_ _5\"></span>superar <span class=\"_ _5\"></span>el valor <span class=\"_ _5\"></span>actual <span class=\"_ _5\"></span>de las <span class=\"_ _5\"></span>prestaciones ec<span class=\"_ _5\"></span>on\u00f3micas que <span class=\"_ _5\"></span>pueden <span class=\"_ _5\"></span>retornar al <span class=\"_ _5\"></span>Grupo en forma <span class=\"_ _4\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>reembolsos <span class=\"_ _3\"> </span>directos <span class=\"_ _4\"> </span>o <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>forma <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>menores <span class=\"_ _4\"> </span>contribuciones <span class=\"_ _3\"> </span>futuras, <span class=\"_ _4\"> </span>m<span class=\"_ _5\"></span>\u00e1<span class=\"_ _5\"></span>s, <span class=\"_ _3\"> </span>en <span class=\"_ _4\"> </span>s<span class=\"_ _5\"></span>u <span class=\"_ _3\"> </span>caso, <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>p<span class=\"_ _5\"></span>arte pendiente de imputar a resultados de los costes por servicios<span class=\"_ _0\"></span> pasados no reconocidos.<span class=\"_ _5\"></span> Todas las variaciones de estos importes se registran en la c<span class=\"_ _0\"></span>uenta de p\u00e9rdidas y ganancias, excepto:<span class=\"_ _5\"></span> \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Las p\u00e9rdidas y ganancias <span class=\"_ _0\"></span>actuariales, que se reg<span class=\"_ _0\"></span>istran directamente en el patrimonio neto consolidado<span class=\"lsa\">, </span></span>reconoci\u00e9ndose como reservas. \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>El <span class=\"_ _a\"></span>i<span class=\"_ _5\"></span>mporte <span class=\"_ _a\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _a\"></span>puede <span class=\"_ _a\"></span>ser <span class=\"_ _b\"></span>registrado <span class=\"_ _a\"></span>como <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>ctivo <span class=\"_ _a\"></span>por <span class=\"_ _b\"></span>exceder <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>v<span class=\"_ _5\"></span>alor <span class=\"_ _a\"></span>actual <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>pres<span class=\"_ _5\"></span>taciones </span>econ\u00f3micas <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>pueden reto<span class=\"_ _5\"></span>rnar al<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>Grupo en <span class=\"_ _5\"></span>forma <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>reembolsos o <span class=\"_ _5\"></span>menores <span class=\"_ _5\"></span>contribuciones futu<span class=\"_ _5\"></span>ras, m\u00e1s <span class=\"_ _5\"></span>la parte <span class=\"_ _e\"> </span>pendiente <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>im<span class=\"_ _5\"></span>putar <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>res<span class=\"_ _5\"></span>ultados <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>costes <span class=\"_ _b\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _e\"> </span>servicios <span class=\"_ _e\"> </span>pasados, <span class=\"_ _b\"> </span>que <span class=\"_ _e\"> </span>se <span class=\"_ _b\"> </span>registra <span class=\"_ _e\"> </span>directamente <span class=\"_ _b\"></span>en reservas. Los co<span class=\"_ _0\"></span>stes <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>pasados <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>urgidos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>establecimie<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>nuevo <span class=\"_ _0\"></span>plan <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> pre<span class=\"_ _0\"></span>staci\u00f3n d<span class=\"_ _0\"></span>efinida <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>por una <span class=\"_ _3\"> </span>mejora <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>las <span class=\"_ _4\"> </span>condiciones <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>plan <span class=\"_ _4\"> </span>existente, <span class=\"_ _3\"> </span>se <span class=\"_ _4\"> </span>reconocen <span class=\"_ _3\"> </span>como <span class=\"_ _4\"> </span>g<span class=\"_ _5\"></span>asto <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>la  cuenta <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>resultados consolidada de la siguiente forma: \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Los derechos irrevocables se registran de forma inmediata. </span>\u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Los <span class=\"_ _b\"></span>derechos <span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>vocables <span class=\"_ _b\"></span>se <span class=\"_ _a\"></span>registran <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>ineal <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span>periodo <span class=\"_ _a\"></span>m<span class=\"_ _5\"></span>edio <span class=\"_ _b\"></span>que <span class=\"_ _a\"></span>resta <span class=\"_ _b\"></span>hasta <span class=\"_ _b\"></span>que <span class=\"_ _a\"></span>sean </span>irrevocables, salvo que surja un activo, en cuyo caso se registran de forma inmediata. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-28": {
   "value": "p) <span class=\"_ _13\"> </span>Arrendamientos El Grupo <span class=\"_ _0\"></span>act\u00faa <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>arrendatario <span class=\"_ _0\"></span>en co<span class=\"_ _0\"></span>ntratos e<span class=\"_ _0\"></span>n c<span class=\"_ _0\"></span>l\u00ednicas, o<span class=\"_ _0\"></span>ficinas o <span class=\"_ _0\"></span>veh\u00edculo<span class=\"_ _0\"></span>s. En <span class=\"_ _0\"></span>todos <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>los, <span class=\"_ _0\"></span>el Grupo aplica un \u00fanico <span class=\"_ _0\"></span>modelo <span class=\"_ _0\"></span>de re<span class=\"_ _0\"></span>conocimiento <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>valoraci\u00f3n, ex<span class=\"_ _0\"></span>ceptuando <span class=\"_ _0\"></span>aqu\u00e9llos que <span class=\"_ _0\"></span>sean <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>bajo <span class=\"_ _0\"></span>valor y <span class=\"_ _0\"></span>los arrendamientos a corto plazo. i. Derechos de uso<span class=\"ff3\"> </span>El <span class=\"_ _3\"> </span>Grupo <span class=\"_ _3\"> </span>reconoce <span class=\"_ _4\"> </span>l<span class=\"_ _5\"></span>os <span class=\"_ _3\"> </span>derechos <span class=\"_ _4\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>us<span class=\"_ _5\"></span>o <span class=\"_ _4\"> </span>a<span class=\"_ _5\"></span>l <span class=\"_ _4\"> </span>i<span class=\"_ _5\"></span>nicio <span class=\"_ _3\"> </span>del <span class=\"_ _4\"> </span>arrendamiento. <span class=\"_ _3\"> </span>Es <span class=\"_ _3\"> </span>decir, <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>fecha <span class=\"_ _3\"> </span>en <span class=\"_ _4\"> </span>q<span class=\"_ _5\"></span>ue <span class=\"_ _3\"> </span>el <span class=\"_ _4\"> </span>activo subyacente <span class=\"_ _e\"> </span>est\u00e1 <span class=\"_ _b\"></span>disponible <span class=\"_ _e\"> </span>para <span class=\"_ _b\"> </span>s<span class=\"_ _5\"></span>u <span class=\"_ _e\"> </span>uso. <span class=\"_ _b\"></span>Los <span class=\"_ _e\"> </span>derechos <span class=\"_ _b\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>uso <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>valoran <span class=\"_ _b\"> </span>a<span class=\"_ _5\"></span>l <span class=\"_ _b\"></span>coste, <span class=\"_ _e\"> </span>menos <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>amortizaci\u00f3n acumulada <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>deterioro, <span class=\"_ _b\"></span>y <span class=\"_ _e\"> </span>se <span class=\"_ _b\"></span>ajustan <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>cualquier <span class=\"_ _b\"></span>cambio <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>valoraci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Ios <span class=\"_ _b\"></span>pasivos <span class=\"_ _b\"></span>por arrendamiento <span class=\"_ _3\"> </span>asociados. <span class=\"_ _d\"> </span>EI <span class=\"_ _3\"> </span>coste  i<span class=\"_ _0\"></span>nicial <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>los <span class=\"_ _d\"> </span>derechos <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>us<span class=\"_ _a\"></span>o <span class=\"_ _3\"> </span>incluye <span class=\"_ _3\"> </span>el <span class=\"_ _d\"> </span>importe <span class=\"_ _3\"> </span>de <span class=\"_ _d\"> </span>los <span class=\"_ _3\"> </span>pasivos <span class=\"_ _3\"> </span>po<span class=\"_ _5\"></span>r arrendamiento <span class=\"_ _a\"></span>reconocidos, <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>costes <span class=\"_ _a\"></span>directos <span class=\"_ _a\"></span>iniciales, <span class=\"_ _a\"></span>los <span class=\"_ _5\"></span>pa<span class=\"_ _5\"></span>gos <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _a\"></span>arrendamiento <span class=\"_ _a\"></span>realizados <span class=\"_ _a\"></span>antes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Ia fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>comienzo <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>arrendamiento <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>gastos <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>desman<span class=\"_ _5\"></span>telamiento <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>caso<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>que <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _e\"> </span>Grupo estime probable que se va <span class=\"_ _0\"></span>a incurrir en ello<span class=\"_ _0\"></span>s al finalizar el contrato. Los incentivos recibidos se descuentan del coste inicial. En <span class=\"_ _a\"></span>caso <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>indicio, <span class=\"_ _a\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _a\"></span>derechos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>uso <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>amortizan <span class=\"_ _a\"></span>linealmente <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>plazo <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>arrendamiento, <span class=\"_ _a\"></span>incluyendo las opciones de pr\u00f3rroga en las que se prev\u00e9 se ejercer\u00e1n por parte del arrendatario: - <span class=\"_ _1e\"> </span>Inmuebles: 5 a 10 a\u00f1os - <span class=\"_ _1e\"> </span>Veh\u00edculos: 3 a 5 a\u00f1os Los <span class=\"_ _b\"></span>derechos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>uso <span class=\"_ _b\"></span>est\u00e1n <span class=\"_ _b\"></span>sujetos <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>an\u00e1lisis <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>deterioro. <span class=\"_ _e\"> </span>A <span class=\"_ _b\"></span>efectos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>evaluaci\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>deterioro <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los activos <span class=\"_ _1\"></span>po<span class=\"_ _5\"></span>r <span class=\"_ _1\"></span>derecho <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>so, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _0\"></span>considera <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>dichos <span class=\"_ _1\"></span>activos <span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>generan <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _1\"></span>independientes, por lo que s<span class=\"_ _0\"></span>u an\u00e1lisis se <span class=\"_ _0\"></span>realiza co<span class=\"_ _0\"></span>mo parte de <span class=\"_ _0\"></span>la unidad gen<span class=\"_ _0\"></span>eradora de efectivo (UG<span class=\"_ _0\"></span>E) a l<span class=\"_ _0\"></span>a que se encuentran asociados. En <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>sentido, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>derechos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>uso <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>acti<span class=\"_ _0\"></span>vos de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>UGE <span class=\"_ _0\"></span>junto con <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>resto <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>m<span class=\"_ _5\"></span>ateriales, <span class=\"_ _5\"></span>mientras <span class=\"_ _5\"></span>que <span class=\"_ _a\"></span>los p<span class=\"_ _5\"></span>asivos <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>arrendamiento <span class=\"_ _a\"></span>directamente <span class=\"_ _5\"></span>relacionados <span class=\"_ _5\"></span>no se <span class=\"_ _b\"></span>incorporan <span class=\"_ _a\"></span>a <span class=\"_ _b\"></span>dicho <span class=\"_ _a\"></span>valor. <span class=\"_ _a\"></span>As<span class=\"_ _5\"></span>imism<span class=\"_ _5\"></span>o, <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>on <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>fin <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>garantizar <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>consistencia <span class=\"_ _a\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _a\"></span>tests <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>dete<span class=\"_ _5\"></span>rioro, <span class=\"_ _a\"></span>los flujos <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>efectivo <span class=\"_ _0\"></span>futuros <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilizados <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>determinaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _1\"></span>rec<span class=\"_ _5\"></span>uperable <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>UGEs <span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>los <span class=\"_ _1\"></span>pagos por arrendamiento asociados a dichos pasivos. Algunos contratos pueden incluir obligaciones de desmantelamiento o restauraci\u00f3n. Los derechos<span class=\"_ _5\"></span> de uso <span class=\"_ _5\"></span>se clasifican <span class=\"_ _5\"></span>dentro de <span class=\"_ _5\"></span>la partida <span class=\"_ _5\"></span>de in<span class=\"_ _5\"></span>movil<span class=\"_ _5\"></span>izado material dentro <span class=\"_ _5\"></span>del estado <span class=\"_ _5\"></span>de situaci\u00f3n financiera. ii<span class=\"ls0\">. Pasivos por arrendamiento<span class=\"ff3\"> </span></span>Al<span class=\"ls0\"> <span class=\"_ _5\"></span>inicio <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>arrendamiento, el<span class=\"_ _5\"></span> Grup<span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>reconoce lo<span class=\"_ _5\"></span>s <span class=\"_ _5\"></span>pasivos por <span class=\"_ _5\"></span>arrendamiento <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el v<span class=\"_ _5\"></span>alor actual <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>pagos </span>po<span class=\"ls0\">r <span class=\"_ _0\"></span>arrendamiento <span class=\"_ _1\"></span>que se <span class=\"_ _1\"></span>realizar\u00e1<span class=\"_ _5\"></span>n <span class=\"_ _0\"></span>durante <span class=\"_ _1\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _0\"></span>plazo <span class=\"_ _1\"></span>del arr<span class=\"_ _0\"></span>endamiento. <span class=\"_ _0\"></span><span class=\"ls2\">Los<span class=\"ls0\"> <span class=\"_ _1\"></span>p<span class=\"_ _5\"></span>agos <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>arrendamien<span class=\"_ _5\"></span>to <span class=\"_ _0\"></span>inc<span class=\"_ _0\"></span>luyen </span></span></span>pagos fijos <span class=\"_ _0\"></span>menos <span class=\"_ _0\"></span>los i<span class=\"_ _0\"></span>ncentivos <span class=\"_ _0\"></span>por arrenda<span class=\"_ _0\"></span>miento, pagos variables <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>dependen <span class=\"_ _0\"></span>de u<span class=\"_ _0\"></span>n \u00edndice o <span class=\"_ _0\"></span>un ti<span class=\"_ _0\"></span>po y <span class=\"_ _0\"></span>los importes <span class=\"_ _14\"> </span>que <span class=\"_ _2\"> </span>se <span class=\"_ _14\"> </span>espera <span class=\"_ _14\"> </span>que <span class=\"_ _2\"> </span>se<span class=\"_ _5\"></span> <span class=\"_ _14\"> </span>paguen <span class=\"_ _2\"> </span>en <span class=\"_ _14\"> </span>concepto <span class=\"_ _2\"> </span>de <span class=\"_ _14\"> </span>garant\u00edas <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>valor <span class=\"_ _2\"> </span>residual. <span class=\"_ _14\"> </span>Los <span class=\"_ _2\"> </span>pagos<span class=\"_ _5\"></span> <span class=\"_ _2\"> </span>por arrendamiento <span class=\"_ _b\"></span>t<span class=\"_ _0\"></span>ambi\u00e9n <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span>ncluyen <span class=\"_ _a\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>precio <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>ejercicio <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _a\"></span>o<span class=\"_ _5\"></span>pci\u00f3<span class=\"_ _5\"></span>n <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>compra <span class=\"_ _a\"></span>si <span class=\"_ _b\"></span>el <span class=\"_ _a\"></span>Grupo<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>ti<span class=\"_ _5\"></span>ene <span class=\"_ _a\"></span>la<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>certeza razonable <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>ejercer\u00e1 <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>sa <span class=\"_ _1\"></span>op<span class=\"_ _5\"></span>ci\u00f3n y <span class=\"_ _1\"></span>los <span class=\"_ _0\"></span>pagos <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>penalizaciones <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>rescisi\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _1\"></span>arrendamiento, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>plazo del <span class=\"_ _a\"></span>arrendamiento <span class=\"_ _a\"></span>refleja <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejerc<span class=\"_ _5\"></span>icio <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Ia <span class=\"_ _a\"></span>opci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span>escindir <span class=\"_ _5\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>a<span class=\"_ _5\"></span>rrendamiento. <span class=\"_ _5\"></span>L<span class=\"_ _5\"></span>os <span class=\"_ _a\"></span>pagos <span class=\"_ _a\"></span>por arrendamiento v<span class=\"_ _5\"></span>ariables <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>dependen d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>un \u00ed<span class=\"_ _5\"></span>nd<span class=\"_ _5\"></span>ice <span class=\"_ _5\"></span>o una <span class=\"_ _5\"></span>tasa <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>reconocen <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>gastos <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>periodo <span class=\"_ _5\"></span>en el que se produce el evento o condici\u00f3n que desencadena el p<span class=\"ls2\">ago.</span> Cuando se <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>alcula <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>actual <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _0\"></span>pagos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>arrendamiento, <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>utiliza <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>inte<span class=\"_ _5\"></span>r\u00e9s <span class=\"_ _0\"></span>incremental a <span class=\"_ _a\"></span>fecha <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>inicio <span class=\"_ _5\"></span>del <span class=\"_ _a\"></span>arrendami<span class=\"_ _5\"></span>ento <span class=\"_ _a\"></span>si <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _a\"></span>tipo <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>inter\u00e9s <span class=\"_ _a\"></span>impl\u00ed<span class=\"_ _5\"></span>cito <span class=\"_ _a\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>arrend<span class=\"_ _5\"></span>amiento <span class=\"_ _5\"></span>no <span class=\"_ _a\"></span>puede <span class=\"_ _a\"></span>determinarse f\u00e1<span class=\"ls0\">cilmente. <span class=\"_ _b\"></span>Despu\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>inicio, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>importe <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>pasivos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>arrendamiento <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>increm<span class=\"_ _a\"></span>enta <span class=\"_ _b\"></span>para </span>reflejar <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>acumulaci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>intereses <span class=\"_ _e\"> </span>y<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _e\"> </span>reduce <span class=\"_ _e\"> </span>por <span class=\"_ _b\"> </span>l<span class=\"_ _5\"></span>os <span class=\"_ _e\"> </span>pagos<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _e\"> </span>arrendamiento <span class=\"_ _e\"> </span>realizados. <span class=\"_ _e\"> </span>Adem\u00e1s. <span class=\"_ _e\"> </span>se valorar\u00e1 <span class=\"_ _b\"></span>nuevamente <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span>pasivo <span class=\"_ _a\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _b\"></span>arrendamiento <span class=\"_ _a\"></span>si <span class=\"_ _b\"></span>se <span class=\"_ _a\"></span>realiza <span class=\"_ _b\"></span>una <span class=\"_ _a\"></span>m<span class=\"_ _5\"></span>odi<span class=\"_ _5\"></span>ficaci\u00f3n, <span class=\"_ _b\"></span>un <span class=\"_ _a\"></span>cambio<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span>plazo <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el arrendamiento, <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>cambio <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _5\"></span>pagos <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>arrendami<span class=\"_ _5\"></span>ento <span class=\"_ _a\"></span>fijo <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>esencia <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>cambio <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>evaluaci\u00f3<span class=\"_ _5\"></span>n <span class=\"_ _a\"></span>para comprar <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>activo <span class=\"_ _a\"></span>su<span class=\"_ _5\"></span>byacente. <span class=\"_ _b\"></span>El <span class=\"_ _a\"></span>pasivo <span class=\"_ _b\"></span>tambi\u00e9n <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>incrementa, <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>se <span class=\"_ _a\"></span>produce <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>cambio <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>pagos<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>por arrendamiento futuros procedente de un cambio en el \u00edndice o un<span class=\"_ _5\"></span>a tasa usados para determinar esos pagos. El <span class=\"_ _a\"></span>Grupo <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>es<span class=\"_ _5\"></span>t\u00e1 <span class=\"_ _5\"></span>expuesto <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>salidas <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>efectivo <span class=\"_ _5\"></span>fu<span class=\"_ _5\"></span>turas <span class=\"_ _5\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _5\"></span>se <span class=\"_ _a\"></span>encuentren <span class=\"_ _5\"></span>reflejadas <span class=\"_ _a\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>v<span class=\"_ _5\"></span>aloraci\u00f3n <span class=\"_ _5\"></span>del pasivo por arrendamiento. En particular: Pagos <span class=\"_ _3\"> </span>variables  d<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>arrendamiento: <span class=\"_ _3\"> </span>no <span class=\"_ _d\"> </span>existen <span class=\"_ _3\"> </span>condiciones <span class=\"_ _3\"> </span>contractuales <span class=\"_ _d\"> </span>que <span class=\"_ _3\"> </span>generen <span class=\"_ _3\"> </span>p<span class=\"_ _5\"></span>agos <span class=\"_ _3\"> </span>adicionales significativos distintos de los incluidos en el pasivo. \u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>Opciones d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pr\u00f3rroga <span class=\"_ _1\"></span>y/o<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>resci<span class=\"_ _0\"></span>si\u00f3n: <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>han <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>onsiderado <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>determinaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>azo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>arrendamiento<span class=\"_ _0\"></span> </span>aquellos <span class=\"_ _5\"></span>escenarios <span class=\"_ _a\"></span>en <span class=\"_ _5\"></span>los <span class=\"_ _a\"></span>que <span class=\"_ _5\"></span>existe <span class=\"_ _a\"></span>certeza <span class=\"_ _5\"></span>razonable <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>ej<span class=\"_ _5\"></span>ercicio, <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>manera <span class=\"_ _a\"></span>que <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>ge<span class=\"_ _5\"></span>neran compromisos adicionales no reconocidos. \u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>Garant\u00edas <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>valor <span class=\"_ _4\"> </span>residual: <span class=\"_ _3\"> </span>los <span class=\"_ _4\"> </span>contratos <span class=\"_ _3\"> </span>no <span class=\"_ _4\"> </span>incluyen <span class=\"_ _4\"> </span>cl\u00e1usu<span class=\"_ _5\"></span>las <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>g<span class=\"_ _5\"></span>arant\u00eda <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>valor <span class=\"_ _4\"> </span>residual <span class=\"_ _3\"> </span>que </span>pudieran dar lugar a obligaciones futuras. \u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>Arrendamientos <span class=\"_ _a\"></span>a\u00fan <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>iniciados: <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>cierre <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>existen<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>ontratos <span class=\"_ _a\"></span>firmados <span class=\"_ _a\"></span>cuyo <span class=\"_ _a\"></span>inicio <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>st\u00e9 </span>pendiente y que generen salidas de efectivo no reconocidas. En <span class=\"_ _b\"></span>consecuencia, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>valoraci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>pasivos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>arrendamiento <span class=\"_ _b\"></span>refleja <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>\u00edntegra <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>exposici\u00f3n <span class=\"_ _b\"></span>del<span class=\"_ _0\"></span> Grupo a compromisos derivados de sus contratos de arrendamiento. iii. Arrendamientos a corto plazo y de activos de bajo valor El <span class=\"_ _5\"></span>Grupo <span class=\"_ _a\"></span>aplica <span class=\"_ _5\"></span>la <span class=\"_ _a\"></span>exenci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>rec<span class=\"_ _5\"></span>onocimiento <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>a<span class=\"_ _5\"></span>rrendamiento <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>corto<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>plazo <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>todos <span class=\"_ _5\"></span>sus <span class=\"_ _a\"></span>arrendamientos que <span class=\"_ _5\"></span>tienen <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>plazo <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>arrendamiento<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>12 <span class=\"_ _5\"></span>meses <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>menos <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>partir <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Ia <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>inicio <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>no<span class=\"_ _5\"></span> ti<span class=\"_ _5\"></span>enen <span class=\"_ _5\"></span>opci\u00f3n de <span class=\"_ _a\"></span>compra. <span class=\"_ _a\"></span>Tambi\u00e9n <span class=\"_ _b\"></span>apl<span class=\"_ _0\"></span>ica <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>exenci\u00f3n <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>reconocimiento <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>activos <span class=\"_ _b\"></span>de <span class=\"_ _5\"></span>bajo <span class=\"_ _a\"></span>valor <span class=\"_ _b\"></span>a <span class=\"_ _5\"></span>Ios <span class=\"_ _a\"></span>arrendamientos <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e equipos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>elementos <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _a\"></span>co<span class=\"_ _5\"></span>nsideran <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>bajo <span class=\"_ _b\"></span>valor<span class=\"_ _0\"></span>. <span class=\"_ _b\"></span>Los <span class=\"_ _b\"></span>pagos <span class=\"_ _b\"></span>por <span class=\"_ _a\"></span>arrendamiento<span class=\"_ _a\"></span>s <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>arrendamientos <span class=\"_ _b\"></span>a corto <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>lazo <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>arrendamientos <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>bajo <span class=\"_ _5\"></span>v<span class=\"_ _5\"></span>alor <span class=\"_ _5\"></span>se <span class=\"_ _a\"></span>reconocen <span class=\"_ _a\"></span>como <span class=\"_ _5\"></span>gastos <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>cuenta<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>resultados consolidada de forma lineal durante el plazo del arrendamiento. iv. <span class=\"_ _0\"></span>Juicios <span class=\"_ _0\"></span>aplicados <span class=\"_ _1\"></span>e<span class=\"_ _5\"></span>n <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>eterminaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>lazo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>rrendamiento <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>lo<span class=\"_ _5\"></span>s <span class=\"_ _0\"></span>contratos <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>enovaci\u00f3n<span class=\"ff3\"> </span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>determina <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>plazo <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>a<span class=\"_ _5\"></span>rrendamiento <span class=\"_ _5\"></span>como <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>plazo<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>ca<span class=\"_ _5\"></span>ncelable <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>arrendamiento, <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se a\u00f1<span class=\"ls0\">aden los periodos opcionales de prorrogar el arrendamiento, si es razonablemente cierto que esa opci\u00f3<span class=\"_ _5\"></span></span>n <span class=\"ls0\">s<span class=\"lsc\">e </span></span>ejerza.  Ta<span class=\"_ _5\"></span>mbi\u00e9n  se <span class=\"_ _2\"> </span>incluyen <span class=\"_ _2\"> </span>los<span class=\"_ _5\"></span>  peri<span class=\"_ _5\"></span>odos  cubiertos <span class=\"_ _2\"> </span>por  l<span class=\"_ _5\"></span>a <span class=\"_ _2\"> </span>opci\u00f3n <span class=\"_ _2\"> </span>de <span class=\"_ _2\"> </span>rescindir <span class=\"_ _2\"> </span>el <span class=\"_ _2\"> </span>arrendamiento,  si <span class=\"_ _2\"> </span>es razonablemente cierto que no se ejercer\u00e1 esa opci\u00f3n. El Grupo <span class=\"_ _5\"></span>tiene la opci\u00f3n, en virtud de <span class=\"_ _5\"></span>algunos de sus contratos, de <span class=\"_ _5\"></span>arrendar los activos por plazos<span class=\"_ _a\"></span> adicionales de <span class=\"_ _b\"> </span>u<span class=\"_ _5\"></span>no <span class=\"_ _b\"></span>a <span class=\"_ _e\"> </span>cinco <span class=\"_ _e\"> </span>a\u00f1os. <span class=\"_ _b\"></span>El<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>Grupo <span class=\"_ _b\"></span>eval\u00faa<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>si <span class=\"_ _e\"> </span>es <span class=\"_ _b\"></span>razonab<span class=\"_ _5\"></span>lemente <span class=\"_ _b\"></span>cierto <span class=\"_ _e\"> </span>ejercer <span class=\"_ _e\"> </span>Ia <span class=\"_ _b\"></span>opci\u00f3<span class=\"_ _5\"></span>n <span class=\"_ _e\"> </span>de <span class=\"_ _b\"></span>renovar. <span class=\"_ _e\"> </span>Es <span class=\"_ _b\"></span>decir, considera <span class=\"_ _a\"></span>to<span class=\"_ _5\"></span>dos <span class=\"_ _a\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _a\"></span>fact<span class=\"_ _5\"></span>ores <span class=\"_ _a\"></span>pertinen<span class=\"_ _5\"></span>tes <span class=\"_ _a\"></span>que<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>rean <span class=\"_ _a\"></span>un <span class=\"_ _b\"></span>incen<span class=\"_ _0\"></span>tivo <span class=\"_ _b\"></span>econ\u00f3mico <span class=\"_ _a\"></span>para<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>ren<span class=\"_ _5\"></span>ovar <span class=\"_ _a\"></span>y <span class=\"_ _b\"></span>tambi\u00e9n <span class=\"_ _a\"></span>tiene <span class=\"_ _b\"></span>en cuenta su p<span class=\"_ _0\"></span>ropia experiencia <span class=\"_ _0\"></span>hist\u00f3rica de <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>de naturaleza <span class=\"_ _0\"></span>similar. De<span class=\"_ _0\"></span>spu\u00e9s de l<span class=\"_ _0\"></span>a fecha <span class=\"_ _0\"></span>de inicio, <span class=\"_ _0\"></span>el <span class=\"_ _5\"></span>Grupo reeval\u00faa <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>plazo <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>arrendamiento <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>hay <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>evento <span class=\"_ _5\"></span>significativo o<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>un c<span class=\"_ _5\"></span>amb<span class=\"_ _5\"></span><span class=\"ls14\">io</span> <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>las<span class=\"_ _5\"></span> circuns<span class=\"_ _5\"></span>tancias que <span class=\"_ _5\"></span>est\u00e9 bajo su control y afecte a su capacidad para ejercer, o no ej<span class=\"_ _0\"></span>ercer, la opci\u00f3n de renovaci\u00f3n.<span class=\"_ _5\"></span> Adicionalmente, Grupo ha aplicado Ias siguientes pol\u00edticas, estimaciones y criterios: - <span class=\"_ _17\"> </span>Se ha optado por<span class=\"_ _0\"></span> no <span class=\"_ _0\"></span>registrar <span class=\"_ _0\"></span>separadamente los <span class=\"_ _0\"></span>componen<span class=\"_ _0\"></span>tes que <span class=\"_ _0\"></span>no son <span class=\"_ _0\"></span>arrendamien<span class=\"_ _5\"></span>tos d<span class=\"_ _0\"></span>e aquellos que <span class=\"_ _b\"></span><span class=\"ls0\">s\u00ed, <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>aquellas <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>lases <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>cuales <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>importancia <span class=\"_ _b\"></span>re<span class=\"_ _5\"></span>lativa <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>estos <span class=\"_ _b\"></span>componentes <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>se<span class=\"_ _0\"></span>a </span>significativa con respecto al valor total del arrendamiento. - <span class=\"_ _17\"> </span>En los casos e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>los que <span class=\"_ _0\"></span>el Grupo n<span class=\"_ _0\"></span>o puede <span class=\"_ _0\"></span>estimar <span class=\"_ _0\"></span>con facil<span class=\"_ _0\"></span>idad <span class=\"_ _0\"></span>la tasa <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inter\u00e9s impl\u00edcita<span class=\"_ _0\"></span>, ha aplicado la tasa <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>cremental p<span class=\"_ _0\"></span>or pr<span class=\"_ _0\"></span>\u00e9stamos de<span class=\"_ _0\"></span>l arre<span class=\"_ _0\"></span>ndamiento, que <span class=\"_ _0\"></span>calcula <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>tasa <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>tendr\u00eda <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>pagar <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>pedi<span class=\"_ _0\"></span>r prestado por <span class=\"_ _0\"></span>un p<span class=\"_ _0\"></span>lazo similar, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>con una <span class=\"_ _0\"></span>seguridad <span class=\"_ _0\"></span>semejante, l<span class=\"_ _0\"></span>os fondos <span class=\"_ _0\"></span>necesarios <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>obtener un <span class=\"_ _0\"></span>activo d<span class=\"_ _0\"></span>e valor similar al activo por derecho de uso en un entorno econ\u00f3mico parecido.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-29": {
   "value": "q) <span class=\"_ _13\"> </span>Transacciones con pagos b<span class=\"_ _0\"></span>asados en instrumentos de patrimonio El <span class=\"_ _b\"></span>Grupo <span class=\"_ _a\"></span>va <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>liquidar <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span>plan <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>opciones <span class=\"_ _a\"></span>sobre<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>acciones<span class=\"_ _a\"></span> <span class=\"_ _b\"></span>mediante <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>entrega <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>acciones <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _a\"></span>Sociedad dominante, por lo q<span class=\"_ _0\"></span>ue el <span class=\"_ _0\"></span>gasto de per<span class=\"_ _0\"></span>sonal se determina <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>base al valor <span class=\"_ _0\"></span>razonable de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>acciones a <span class=\"_ _0\"></span>entregar calculadas <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>acuerdo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>concesi\u00f3n. <span class=\"_ _5\"></span>El <span class=\"_ _5\"></span>gasto <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>personal <span class=\"_ _5\"></span>se <span class=\"_ _a\"></span>registra<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>cuenta <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>resultados consolidada a medida que s<span class=\"_ _0\"></span>e prestan <span class=\"_ _0\"></span>los servicios en e<span class=\"_ _0\"></span>l periodo estipulado <span class=\"_ _0\"></span>de tres a\u00f1os. El valor razonable <span class=\"_ _0\"></span>de las opciones establecido en la<span class=\"_ _0\"></span> fecha del acuerdo d<span class=\"_ _0\"></span>e concesi\u00f3n no se modifica desde su reconocimiento <span class=\"_ _0\"></span>inicial. El <span class=\"_ _a\"></span>valor <span class=\"_ _5\"></span>razonable <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _a\"></span>opciones <span class=\"_ _5\"></span>se <span class=\"_ _a\"></span>determina <span class=\"_ _5\"></span>utilizando <span class=\"_ _a\"></span>modelos <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>valoraci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>opciones <span class=\"_ _5\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>teniendo <span class=\"_ _a\"></span>en cuenta <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>precio <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _a\"></span>opci\u00f3n, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>v<span class=\"_ _5\"></span>ida <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>opci\u00f3n, <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>precio <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _5\"></span>eje<span class=\"_ _5\"></span>rcicio <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>acci\u00f3n, <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>volatilidad <span class=\"_ _5\"></span>esperada del precio de <span class=\"_ _5\"></span>la acci\u00f3n y el tipo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>inter\u00e9s libre de riesgo para l<span class=\"_ _5\"></span>a vida de la opci\u00f3n. <span class=\"_ _a\"></span><span class=\"ls13\">El</span> modelo de valoraci\u00f3n de opciones utilizado y las hip\u00f3tesis empleadas se detallan en la Nota 21<span class=\"_ _5\"></span>. Al <span class=\"_ _5\"></span>cierre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>cada <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>jercicio, el <span class=\"_ _5\"></span>Grupo <span class=\"_ _a\"></span>revisa l<span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>estimaciones <span class=\"_ _5\"></span>sobre <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>n\u00famero <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>opciones qu<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>se e<span class=\"_ _5\"></span>spera <span class=\"_ _5\"></span>que se <span class=\"_ _a\"></span>vayan <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>consolidar <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _5\"></span>las <span class=\"_ _a\"></span>condiciones <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>irrevocabilidad <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>referidas <span class=\"_ _a\"></span>al <span class=\"_ _5\"></span>mercado <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>las<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>condiciones <span class=\"_ _a\"></span>de servicio. <span class=\"_ _1\"></span>En<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>su <span class=\"_ _0\"></span>caso, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>efecto <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>revisi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>estimaciones <span class=\"_ _1\"></span>iniciales <span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>reconoce <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>resultados consolidada, con el correspondiente ajuste al patrimonio neto consolidado. Cuando <span class=\"_ _5\"></span>se ejercitan <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>opciones la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _5\"></span>dominante emite <span class=\"_ _5\"></span>acciones <span class=\"_ _5\"></span>nuevas o<span class=\"_ _5\"></span> bien <span class=\"_ _5\"></span>entrega <span class=\"_ _5\"></span>acciones <span class=\"_ _5\"></span>que la Sociedad dominante tiene en autocartera. Los ingresos recibidos, una vez descontado c<span class=\"_ _0\"></span>ualquier coste de la transacci\u00f3n <span class=\"_ _a\"></span>di<span class=\"_ _5\"></span>rectamente <span class=\"_ _a\"></span>atribuible, <span class=\"_ _b\"></span>se <span class=\"_ _5\"></span>ab<span class=\"_ _5\"></span>onan <span class=\"_ _a\"></span>al <span class=\"_ _b\"></span>capital <span class=\"_ _a\"></span>social <span class=\"_ _b\"></span>(valor <span class=\"_ _a\"></span>nominal) <span class=\"_ _a\"></span>y <span class=\"_ _b\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>p<span class=\"_ _5\"></span>rima <span class=\"_ _a\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _5\"></span>em<span class=\"_ _5\"></span>isi\u00f3n <span class=\"_ _a\"></span>o <span class=\"_ _b\"></span>se<span class=\"_ _0\"></span> registran las acciones propias entregadas con los efectos consecuentes en <span class=\"ls2\">el </span>patrimonio neto consolidado. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-30": {
   "value": "s) <span class=\"_ _f\"> </span>Partes vinculadas El <span class=\"_ _4\"> </span>Grupo<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>Baviera<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>considera <span class=\"_ _3\"> </span>como <span class=\"_ _3\"> </span>partes <span class=\"_ _3\"> </span>vinculadas <span class=\"_ _3\"> </span><span class=\"ls2\">a <span class=\"_ _3\"> </span><span class=\"ls14\">los</span></span> <span class=\"_ _3\"> </span>accionistas <span class=\"_ _4\"> </span>y<span class=\"_ _5\"></span>/o <span class=\"_ _4\"> </span>soc<span class=\"_ _5\"></span>ios <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>las <span class=\"_ _4\"> </span>So<span class=\"_ _5\"></span>ciedades <span class=\"_ _4\"> </span>que conforman <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>Grupo, <span class=\"_ _e\"> </span>los <span class=\"_ _b\"></span>Administrad<span class=\"_ _5\"></span>ores <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>mismas, <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>personal <span class=\"_ _b\"></span>clave <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>Direcci\u00f3n <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>personas<span class=\"_ _2b\"> </span>vinculadas a <span class=\"_ _0\"></span>las q<span class=\"_ _0\"></span>ue se<span class=\"_ _0\"></span> refiere la <span class=\"_ _0\"></span>NIC24.9. La<span class=\"_ _0\"></span>s transaccione<span class=\"_ _0\"></span>s con <span class=\"_ _0\"></span>partes <span class=\"_ _0\"></span>vinculadas s<span class=\"_ _0\"></span>e realizan <span class=\"_ _0\"></span>en c<span class=\"_ _0\"></span>ondiciones normales de mercado.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-31": {
   "value": "t) <span class=\"_ _15\"> </span>Transacciones en mone<span class=\"_ _0\"></span>da extranjera La conversi\u00f3n a euros de los saldos en monedas extranjeras se realiza de la sigu<span class=\"_ _0\"></span>iente manera:<span class=\"_ _5\"></span> Conversi\u00f3n a euros de los estados financieros de filiales cuy<span class=\"_ _0\"></span>as monedas funcionales son distintas al euro.<span class=\"_ _5\"></span> Los <span class=\"_ _5\"></span>saldos <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _5\"></span>cuentas <span class=\"_ _5\"></span>anuales <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _5\"></span>entidades <span class=\"_ _5\"></span>consolidadas <span class=\"_ _5\"></span>cuya <span class=\"_ _5\"></span>moneda <span class=\"_ _a\"></span>funcional es<span class=\"_ _5\"></span> d<span class=\"_ _5\"></span>istinta <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>euro se convierten a euros de la siguiente forma: \u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>Los activos y pasivos, por aplicaci\u00f3n de los tipos de cambio de cierre del ejer<span class=\"_ _0\"></span>cicio.<span class=\"_ _5\"></span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>Los ingresos y gastos y los flujos de tesorer\u00eda, aplicando los tipos de cambio medios del eje<span class=\"_ _0\"></span>rcicio.<span class=\"_ _5\"></span> </span>\u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>El patrimonio neto, a los tipos de cambio hist\u00f3ricos. </span>Las di<span class=\"_ _0\"></span>ferencias <span class=\"_ _0\"></span>surgidas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>proceso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>conversi\u00f3n <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>registran <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>apartado <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>\u2018Diferencias <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>conversi\u00f3n\u2019 del patrimonio neto consolidado. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-32": {
   "value": "5.<span class=\"ls0\"> <span class=\"_ _c\"> </span>INFORMACI\u00d3N FINANCIERA POR SEGMENTOS<span class=\"ff3\"> </span></span>El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>desarrolla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>talidad <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>sus act<span class=\"_ _0\"></span>ividades <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>explotaci\u00f3n de<span class=\"_ _0\"></span>ntro <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>un \u00fan<span class=\"_ _0\"></span>ico <span class=\"_ _0\"></span>segmento: <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>oftalmolog\u00eda. No <span class=\"_ _b\"></span>obstante, <span class=\"_ _e\"> </span>debido <span class=\"_ _b\"></span>a <span class=\"_ _e\"> </span>la <span class=\"_ _b\"></span>dispersi\u00f3n <span class=\"_ _e\"> </span>geogr\u00e1fica <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>cl\u00ednicas <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>el <span class=\"_ _e\"> </span>crecimiento <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>determinadas <span class=\"_ _b\"></span>\u00e1reas<span class=\"_ _5\"></span><span class=\"ls8\">, <span class=\"_ _e\"> </span></span>los Administradores han <span class=\"_ _5\"></span>identifica<span class=\"ls2\">do </span>tres segmentos en func<span class=\"_ _5\"></span>i\u00f3n del criterio geogr\u00e1fico: <span class=\"_ _5\"></span>Espa\u00f1a, <span class=\"_ _5\"></span>Alemania y <span class=\"_ _5\"></span>Resto de Europa.  El Grupo ha identificado los segmentos operativos considerando los siguientes factores: \u2022<span class=\"ff3\"> <span class=\"_ _11\"> </span>Caracter\u00edsticas econ\u00f3micas de las diferentes regiones. </span>\u2022<span class=\"ff3\"> <span class=\"_ _11\"> </span>Facilitar a los usuarios d<span class=\"_ _5\"></span>e las cuentas anuales c<span class=\"_ _5\"></span>onsolidadas, la informaci\u00f3n <span class=\"_ _5\"></span>financiera relevante sobre los </span>entornos econ\u00f3micos en que opera. \u2022<span class=\"ff3\"> <span class=\"_ _11\"> </span>La existencia de Direcciones operativa<span class=\"_ _0\"></span>s diferenciadas en los tres<span class=\"_ _5\"></span> segmentos geogr\u00e1ficos identificados. </span>\u2022<span class=\"ff3\"> <span class=\"_ _11\"> </span>Teniendo e<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>cuenta <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>componentes <span class=\"_ _5\"></span>cuyos <span class=\"_ _a\"></span>resultados de <span class=\"_ _5\"></span>e<span class=\"_ _a\"></span>xplotaci\u00f3n <span class=\"_ _5\"></span>son <span class=\"_ _5\"></span>ex<span class=\"_ _5\"></span>aminados de <span class=\"_ _a\"></span>forma <span class=\"_ _5\"></span>regular </span>por <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>Consejo <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>Administraci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>So<span class=\"_ _5\"></span>ciedad <span class=\"_ _5\"></span>dominante <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>objeto <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>asignar <span class=\"_ _5\"></span>recursos <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>evaluar <span class=\"_ _a\"></span>su rendimiento.  Los <span class=\"_ _5\"></span>cuadros <span class=\"_ _5\"></span>siguientes <span class=\"_ _5\"></span>detallan in<span class=\"_ _5\"></span>formaci\u00f3n de <span class=\"_ _a\"></span>l<span class=\"_ _5\"></span>a cu<span class=\"_ _5\"></span>enta de <span class=\"_ _5\"></span>res<span class=\"_ _5\"></span>ultados <span class=\"_ _5\"></span>consolidada <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>estado d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>situaci\u00f3n financiera consolidado e<span class=\"_ _5\"></span>n relaci\u00f3n con <span class=\"_ _5\"></span>los segmentos de <span class=\"_ _5\"></span>explotaci\u00f3n del <span class=\"_ _a\"></span>Grupo p<span class=\"_ _5\"></span>ara los ejercicios te<span class=\"_ _5\"></span>rminados el <span class=\"_ _b\"></span><span class=\"ls0\">31 <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>202<span class=\"_ _5\"></span>5 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>202<span class=\"_ _5\"></span>4 <span class=\"_ _b\"></span>y <span class=\"_ _b\"> </span>se <span class=\"_ _e\"> </span>basa <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _e\"> </span>informes <span class=\"_ _b\"></span>elaborados <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Dire<span class=\"_ _5\"></span>cci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>distintas </span>Sociedades del Grupo expresados en euros: ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-33": {
   "value": "Segmentos geogr\u00e1ficos Espa\u00f1a Alemania Resto de Europa<span class=\"_ _0\"></span> Consolidado Ejercicios 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>Cifra de negocios<span class=\"_ _0\"></span> Clientes externo<span class=\"_ _0\"></span>s 204.417.664 180.688.517 59.378.649 55.468.313 37.985.924 26.491.319 301.782.237 262.648.149 Entre segmento<span class=\"_ _0\"></span>s - - - - - - - - Cifra de negoci<span class=\"_ _0\"></span>os total 204.417.664 180.688.517 59.378.649 55.468.313 37.985.924 26.491.319 301.782.237 262.648.149 Otros ingresos operativos 671.570 420.485 140.273 130.490 6.196 34.093 818.039 585.068 Amortizaciones (1<span class=\"ls0\">3.<span class=\"ls3\">873</span>.<span class=\"ls3\">454</span></span><span class=\"ls0\">) </span>(11.989.053) (5.722.832) (5.355.494) (4.300.668) (3.535.803) (23.896.954) (20.880.350) Beneficio del segmento 57.160.589 47.560.451 10.783.618 11.520.969 (7.833.750) (3.090.030) 60.110.457 55.991.390 Inmovilizado material y otros<span class=\"_ _0\"></span> activos intangible<span class=\"_ _0\"></span>s 82.419.664 70.200.386 32.017.452 30.483.562 68.134.782 59.016.628 182.571.898 159.700.576 Activos opera<span class=\"_ _0\"></span>tivos 121.153.830 98.013.585 51.282.611 45.923.139 45.965.717 39.391.424 218.402.157 183.328.148 Pasivos operati<span class=\"_ _0\"></span>vos 86.314.119 72.057.167 20.375.659 18.711.663 30.204.265 22.803.438 136.894.043 113.572.268 El detalle de los ingresos ordinarios de<span class=\"_ _5\"></span> <span class=\"lsb\">los</span> ejercicios anual<span class=\"ls2\">es</span> <span class=\"_ _0\"></span>terminados el 31 de diciembre de 2025 y el <span class=\"ls2\">31 </span>de diciembre de 2024 es el siguiente: Oftalmolog\u00eda<span class=\"_ _0\"></span> 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Consultas 11.139.800 11.162.930 Intervenciones 275.395.457 237.456.285 Otros 15.246.979 14.028.934 Total ingresos ord<span class=\"_ _0\"></span>inarios 301.782.237 262.648.149 Tanto <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>Consultas <span class=\"_ _b\"></span>como <span class=\"_ _e\"> </span>el <span class=\"_ _b\"></span>apartado <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Otros, <span class=\"_ _b\"></span>corresponden <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>ingresos <span class=\"_ _b\"></span>reconocidos <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>momen<span class=\"_ _5\"></span>to <span class=\"_ _b\"></span>del tiempo, mientras que las Intervenciones (cirug\u00edas oftalmol\u00f3gicas) se miden seg\u00fan el grado <span class=\"_ _0\"></span>de avance.<span class=\"_ _5\"></span> La <span class=\"_ _1\"></span>categor\u00eda <span class=\"_ _0\"></span>\u201cO<span class=\"_ _0\"></span>tros\u201d. <span class=\"_ _1\"></span>corresponde <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Ingresos <span class=\"_ _1\"></span>ofta<span class=\"_ _5\"></span>lmol\u00f3gicos <span class=\"_ _1\"></span>procedentes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>pato<span class=\"_ _5\"></span>log\u00edas <span class=\"_ _1\"></span>oculares distintas de la cirug\u00eda refractiva, cataratas y presbicia, tales como retina, oc<span class=\"_ _0\"></span>uloplastia, <span class=\"_ _5\"></span>glaucoma. Estos <span class=\"_ _a\"></span>ingresos <span class=\"_ _a\"></span>se <span class=\"_ _5\"></span>han<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>obtenido <span class=\"_ _a\"></span>fundamentalmente <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>lientes <span class=\"_ _5\"></span>pa<span class=\"_ _5\"></span>rticulares<span class=\"_ _5\"></span>, <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>iendo <span class=\"_ _a\"></span><span class=\"lsc\">el</span> <span class=\"_ _a\"></span><span class=\"ls2\">16</span>% <span class=\"_ _a\"></span>aproximadamente de<span class=\"ls0\"> <span class=\"_ _4\"> </span>acuerdos <span class=\"_ _4\"> </span>con <span class=\"_ _3\"> </span>entidades <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>Seguros <span class=\"_ _4\"> </span>(<span class=\"_ _5\"></span></span>16<span class=\"ls0\">% <span class=\"_ _4\"> </span>aproximadamente <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>e<span class=\"_ _5\"></span>jercicio <span class=\"_ _4\"> </span>anual <span class=\"_ _4\"> </span>terminado <span class=\"_ _4\"> </span>el <span class=\"_ _d\"> </span>31 <span class=\"_ _4\"> </span>de </span>diciembre de 2024) y el <span class=\"ls2\">1%</span> con Organismos P\u00fablicos. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "<div class=\"c w2 h0_1 gs59\"><div class=\"t m0 x2 h8 y314 ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 ye6 ff3 fs2 fc0 sc0 ls0 ws0\">El detalle de los ingresos ordinarios de<span class=\"_ _5\"></span> <span class=\"lsb\">los</span> ejercicios anual<span class=\"ls2\">es</span> <span class=\"_ _0\"></span>terminados el 31 de diciembre de 2025 y el <span class=\"ls2\">31 </span></div><div class=\"t m0 x2 h8 y315 ff3 fs2 fc0 sc0 ls0 ws0\">de diciembre de 2024 es el siguiente: </div><div class=\"t m0 x2 h8 y316 ff3 fs2 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w4d h42 gs5a\"><div class=\"t m0 x7 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">Oftalmolog\u00eda<span class=\"_ _0\"></span> </div></div><div class=\"c w4e h42 gs5b\"><div class=\"t m0 x37 h11 y47 ff2 fs3 fc0 sc0 ls3 ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w4f h42 gs5c\"><div class=\"t m0 x37 h11 y47 ff2 fs3 fc0 sc0 ls3 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w4d h4d gs5d\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Consultas </div></div><div class=\"c w4e h4d gs5e\"><div class=\"t m0 x27 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">11.139.800 </div></div><div class=\"c w4f h4d gs5f\"><div class=\"t m0 x27 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">11.162.930 </div></div><div class=\"c w4d h42 gs60\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Intervenciones </div></div><div class=\"c w4e h42 gs61\"><div class=\"t m0 x13 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">275.395.457 </div></div><div class=\"c w4f h42 gs62\"><div class=\"t m0 x13 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">237.456.285 </div></div><div class=\"c w4d h43 gs63\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Otros </div></div><div class=\"c w4e h43 gs64\"><div class=\"t m0 x27 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">15.246.979 </div></div><div class=\"c w4f h43 gs65\"><div class=\"t m0 x27 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">14.028.934 </div></div><div class=\"c w4d h43 gs66\"><div class=\"t m0 x7 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">Total ingresos ord<span class=\"_ _0\"></span>inarios </div></div><div class=\"c w4e h43 gs67\"><div class=\"t m0 x13 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">301.782.237 </div></div><div class=\"c w4f h43 gs68\"><div class=\"t m0 x13 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">262.648.149 </div></div><div class=\"c w2 h0_1 gs59\"><div class=\"t m0 x2 h8 y31d ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y31e ff3 fs2 fc0 sc0 ls0 ws0\">Tanto <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>Consultas <span class=\"_ _b\"></span>como <span class=\"_ _e\"> </span>el <span class=\"_ _b\"></span>apartado <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Otros, <span class=\"_ _b\"></span>corresponden <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>ingresos <span class=\"_ _b\"></span>reconocidos <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>momen<span class=\"_ _5\"></span>to <span class=\"_ _b\"></span>del </div><div class=\"t m0 x2 h8 y31f ff3 fs2 fc0 sc0 ls0 ws0\">tiempo, mientras que las Intervenciones (cirug\u00edas oftalmol\u00f3gicas) se miden seg\u00fan el grado <span class=\"_ _0\"></span>de avance.<span class=\"_ _5\"></span> </div><div class=\"t m0 x2 h8 y320 ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y321 ff7 fs2 fc0 sc0 ls0 ws0\">La <span class=\"_ _1\"></span>categor\u00eda <span class=\"_ _0\"></span>\u201cO<span class=\"_ _0\"></span>tros\u201d. <span class=\"_ _1\"></span>corresponde <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Ingresos <span class=\"_ _1\"></span>ofta<span class=\"_ _5\"></span>lmol\u00f3gicos <span class=\"_ _1\"></span>procedentes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>pato<span class=\"_ _5\"></span>log\u00edas <span class=\"_ _1\"></span>oculares </div><div class=\"t m0 x2 h8 y322 ff3 fs2 fc0 sc0 ls0 ws0\">distintas de la cirug\u00eda refractiva, cataratas y presbicia, tales como retina, oc<span class=\"_ _0\"></span>uloplastia, <span class=\"_ _5\"></span>glaucoma. </div><div class=\"t m0 x2 h8 y323 ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 yf5 ff3 fs2 fc0 sc0 ls0 ws0\">Estos <span class=\"_ _a\"></span>ingresos <span class=\"_ _a\"></span>se <span class=\"_ _5\"></span>han<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>obtenido <span class=\"_ _a\"></span>fundamentalmente <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>lientes <span class=\"_ _5\"></span>pa<span class=\"_ _5\"></span>rticulares<span class=\"_ _5\"></span>, <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>iendo <span class=\"_ _a\"></span><span class=\"lsc\">el</span> <span class=\"_ _a\"></span><span class=\"ls2\">16</span>% <span class=\"_ _a\"></span>aproximadamente </div><div class=\"t m0 x2 h8 y324 ff3 fs2 fc0 sc0 ls2 ws0\">de<span class=\"ls0\"> <span class=\"_ _4\"> </span>acuerdos <span class=\"_ _4\"> </span>con <span class=\"_ _3\"> </span>entidades <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>Seguros <span class=\"_ _4\"> </span>(<span class=\"_ _5\"></span></span>16<span class=\"ls0\">% <span class=\"_ _4\"> </span>aproximadamente <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>e<span class=\"_ _5\"></span>jercicio <span class=\"_ _4\"> </span>anual <span class=\"_ _4\"> </span>terminado <span class=\"_ _4\"> </span>el <span class=\"_ _d\"> </span>31 <span class=\"_ _4\"> </span>de </span></div><div class=\"t m0 x2 h8 y325 ff3 fs2 fc0 sc0 ls0 ws0\">diciembre de 2024) y el <span class=\"ls2\">1%</span> con Organismos P\u00fablicos. </div><div class=\"t m0 x2 h8 y16e ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y326 ff3 fs2 fc0 sc0 ls0 ws0\"> <span class=\"_ _10\"> </span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-34": {
   "value": "6.<span class=\"ls0\"> <span class=\"_ _20\"> </span>FONDO DE COMERCIO Y COMBINACIONES DE NEGOCIOS<span class=\"ff3\"> </span></span>El <span class=\"_ _a\"></span>26 <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>junio <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>202<span class=\"_ _5\"></span>4 <span class=\"_ _a\"></span><span class=\"ls10\">se</span> <span class=\"_ _5\"></span>produjo<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>por <span class=\"_ _5\"></span>pa<span class=\"_ _5\"></span>rte <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>Cl\u00ednica <span class=\"_ _a\"></span>Baviera<span class=\"_ _5\"></span> <span class=\"_ _5\"></span><span class=\"ls15\">UK</span>, <span class=\"_ _a\"></span>S.L. <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>las<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>participaciones representativas de l<span class=\"_ _0\"></span>a totalidad <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>capital social de Eye <span class=\"_ _0\"></span>Hospital Group <span class=\"_ _0\"></span>Limited <span class=\"_ _0\"></span>y sus <span class=\"_ _0\"></span>sociedades dependientes Eye <span class=\"_ _3\"> </span>Hospital <span class=\"_ _d\"> </span>Limited, <span class=\"_ _3\"> </span>Optimax <span class=\"_ _d\"> </span>Clinics <span class=\"_ _3\"> </span>Limited, <span class=\"_ _3\"> </span>Ult<span class=\"_ _5\"></span>ralase <span class=\"_ _3\"> </span>Eye <span class=\"_ _3\"> </span>Clinics <span class=\"_ _d\"> </span>Limited <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>Fl<span class=\"_ _5\"></span>owerbell <span class=\"_ _3\"> </span>Limited<span class=\"_ _a\"></span> <span class=\"_ _3\"> </span>(Grupo Optimax) por un importe inicial de 10.808 miles de euros. Una <span class=\"_ _3\"> </span>parte <span class=\"_ _3\"> </span>del <span class=\"_ _d\"> </span>precio <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>adquisici\u00f3n <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>encuentra <span class=\"_ _3\"> </span>ap<span class=\"_ _5\"></span>lazado, <span class=\"_ _3\"> </span>conforme <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>lo <span class=\"_ _d\"> </span>estipulado <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>contrato <span class=\"_ _d\"> </span>de compraventa, y se<span class=\"_ _0\"></span> determinar\u00e1 <span class=\"_ _0\"></span>sobre la <span class=\"_ _0\"></span>base de <span class=\"_ _0\"></span>determinados p<span class=\"_ _0\"></span>ar\u00e1metros financieros <span class=\"_ _0\"></span>de estas <span class=\"_ _0\"></span>sociedades en<span class=\"_ _0\"></span> los ejercicios 20<span class=\"ls2\">27</span>, 20<span class=\"ls2\">28</span> <span class=\"_ _0\"></span>y 20<span class=\"ls2\">29</span>. <span class=\"_ _0\"></span>La mejor estima<span class=\"_ _0\"></span>ci\u00f3n del valor <span class=\"_ _0\"></span>actual de lo<span class=\"_ _0\"></span>s desembolsos que se <span class=\"_ _0\"></span>espera sean necesarios para <span class=\"_ _0\"></span>cancelar e<span class=\"_ _0\"></span>sa <span class=\"_ _0\"></span>obligaci\u00f3n por <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>de la D<span class=\"_ _0\"></span>irecci\u00f3n <span class=\"_ _0\"></span>del Grupo <span class=\"_ _0\"></span>asciende a<span class=\"_ _0\"></span> un <span class=\"_ _0\"></span>total de 3.589 miles de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>4.642 <span class=\"_ _0\"></span>miles <span class=\"_ _1\"></span>de e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2024) <span class=\"_ _1\"></span>(Nota 16).<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Dicho <span class=\"_ _1\"></span>importe i<span class=\"_ _0\"></span>ncluye <span class=\"_ _0\"></span>296 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>euros de <span class=\"_ _3\"> </span>gastos <span class=\"_ _4\"> </span>financieros <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>l<span class=\"_ _5\"></span>a <span class=\"_ _4\"> </span>actualizaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>dichos <span class=\"_ _4\"> </span>p<span class=\"_ _5\"></span>asivos <span class=\"_ _4\"> </span>al <span class=\"_ _3\"> </span>cierre <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>e<span class=\"_ _5\"></span>jercicio.<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>La <span class=\"_ _4\"> </span>variaci\u00f3n <span class=\"_ _4\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _4\"> </span>valor razonable ha generado un ingreso financiero por importe de 1.356 miles de euro<span class=\"_ _0\"></span>s.<span class=\"_ _5\"></span> Una <span class=\"_ _0\"></span>vez <span class=\"_ _0\"></span>incluidos <span class=\"_ _1\"></span>los cost<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>directamente <span class=\"_ _0\"></span>atr<span class=\"_ _0\"></span>ibuibles <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _0\"></span>combinaci\u00f3n <span class=\"_ _1\"></span>y teniendo <span class=\"_ _1\"></span>en cuent<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>e<span class=\"_ _5\"></span>fecto <span class=\"_ _0\"></span>financiero del <span class=\"_ _b\"></span>pago <span class=\"_ _a\"></span>a<span class=\"_ _5\"></span>plazado <span class=\"_ _b\"></span>indicado <span class=\"_ _a\"></span>anterio<span class=\"_ _5\"></span>rmente, <span class=\"_ _b\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>importe <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _b\"></span>precio <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>asciende <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>1<span class=\"_ _5\"></span>5<span class=\"_ _5\"></span>.254 <span class=\"_ _b\"></span>miles <span class=\"_ _a\"></span>de euros.  Si <span class=\"_ _b\"></span>bie<span class=\"ls2\">n <span class=\"_ _a\"></span>el</span> <span class=\"_ _b\"></span>26 <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>junio <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>2024<span class=\"_ _5\"></span> <span class=\"_ _b\"></span><span class=\"ls10\">se</span> <span class=\"_ _a\"></span>complet\u00f3 <span class=\"_ _b\"></span>el <span class=\"_ _a\"></span>proceso <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>a<span class=\"_ _5\"></span>dquisici\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _a\"></span>100% <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>apital <span class=\"_ _b\"></span>social <span class=\"_ _a\"></span>del<span class=\"_ _a\"></span> <span class=\"_ _b\"></span>grupo<span class=\"_ _0\"></span> Optimax, <span class=\"_ _5\"></span>debido <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>cercan\u00eda <span class=\"_ _5\"></span>entre <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>adquisici\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>26 <span class=\"_ _5\"></span>junio <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>cierre <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>primer <span class=\"_ _5\"></span>semestre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>30 de junio; <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>asegurar l<span class=\"_ _0\"></span>a correcta <span class=\"_ _0\"></span>alineaci\u00f3n <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>est\u00e1ndares contable<span class=\"_ _0\"></span>s y <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>aplicables <span class=\"_ _0\"></span>y pr<span class=\"_ _0\"></span>esentar<span class=\"_ _5\"></span> informaci\u00f3n financiera consistente y precisa a <span class=\"_ _5\"></span>las partes interesadas, el Grupo <span class=\"_ _a\"></span>decidi\u00f3 <span class=\"_ _5\"></span>consolidar los activos <span class=\"ls10\">y </span>pasivos, as\u00ed como los resultados del grupo Optimax a partir de 1 de julio de<span class=\"_ _5\"></span> 2024. Por <span class=\"_ _0\"></span>otra <span class=\"_ _0\"></span>parte, <span class=\"_ _1\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>agosto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>realiz\u00f3 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>adquisi<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>62,8% <span class=\"_ _1\"></span>de Augenklinik <span class=\"_ _1\"></span>Trier Petri<span class=\"_ _0\"></span>sberg <span class=\"_ _0\"></span>GmbH (posteriormente <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span>enombrada <span class=\"_ _a\"></span>como <span class=\"_ _b\"></span>Care <span class=\"_ _b\"></span>V<span class=\"_ _0\"></span>ision <span class=\"_ _a\"></span>Tri<span class=\"_ _5\"></span>er <span class=\"_ _a\"></span>Gmb<span class=\"_ _5\"></span>H) <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>trav\u00e9s <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>Care <span class=\"_ _a\"></span>Vision <span class=\"_ _b\"></span>Ger<span class=\"_ _0\"></span>many <span class=\"_ _b\"></span>Gm<span class=\"_ _0\"></span>bH, <span class=\"_ _b\"></span>cuya fecha efectiva de consolidaci\u00f3n es el 1 de noviembre de 2024. Los efectos de la incorporaci\u00f3n al Grupo de estas sociedades se resumen a continuaci\u00f3n: Sociedad Fecha toma control Coste de la combinaci\u00f3n de negocios Valor razonable de los activos adquiridos <span class=\"ls3\">y</span><span class=\"ls3\"> </span>pasivos asumidos Fondo de comercio Eye Hospital Grou<span class=\"_ _0\"></span>p Limited (Grup<span class=\"_ _0\"></span>o Optimax) 01/07/2024 15.253.920 861.979 14.391.941 Care Vision Trier G<span class=\"_ _0\"></span>mbH 01/11/2024 16.956 16.956 - 15.270.876 878.935 14.391.941 El detalle del valor razonable de los activos adquiridos y pasivos asumidos y pasivos conti<span class=\"_ _0\"></span>ngentes en la fecha de adquisici\u00f3n del grupo Optimax se desglosa a continuaci\u00f3n: Valor contable activos adquiridos y pasivos asumidos Ajustes a valor razonable Valor razonable activos adquiridos y pasivos asumidos Inmovilizado intangib<span class=\"_ _0\"></span>le (marca) - 2.800.000 2.800.000 Inmovilizado ma<span class=\"_ _0\"></span>terial 1.721.699 11.847.919 13.569.618 Inversiones finan<span class=\"_ _0\"></span>cieras 113.119 - 113.119 Existencias 561.916 - 561.916 Deudores comer<span class=\"_ _0\"></span>ciales 861.633<span class=\"ls0\"> </span>- 861.633 Periodificacione<span class=\"_ _0\"></span>s 750.151 - 750.151 ACTIVO 4.008.518 14.647.919 18.656.437 Provisiones 484.751 334.197 818.947 Deudas financier<span class=\"_ _0\"></span>as 2.308.684 10.023.581 12.332.265 Pasivos por impu<span class=\"_ _0\"></span>estos diferidos - 1.072.535 1.072.535 Acreedores co<span class=\"_ _0\"></span>merciales 3.272.324 - 3.272.324 Periodificacione<span class=\"_ _0\"></span>s 298.385 - 298.385 PASIVO 6.364.145 11.430.313 17.794.458 Neto (2.355.627) 3.217.606 861.979 Dado <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>negocio <span class=\"_ _1\"></span>h<span class=\"_ _5\"></span>a <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>adquirido <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cifra <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>negocios <span class=\"_ _5\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2024 del grupo <span class=\"_ _0\"></span>se ha <span class=\"_ _0\"></span>visto i<span class=\"_ _0\"></span>ncrementado <span class=\"_ _0\"></span>en 6.896 <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>consecuencia de<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>combinaci\u00f3n de <span class=\"_ _0\"></span>negocio indicada <span class=\"_ _5\"></span>anteriormente y <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>resultado neto <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>ejercicio se <span class=\"_ _5\"></span>ha <span class=\"_ _5\"></span>visto <span class=\"_ _5\"></span>disminuido e<span class=\"_ _5\"></span>n <span class=\"_ _a\"></span>(3.199) miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros. <span class=\"_ _5\"></span>Si la adquisici\u00f3n <span class=\"_ _b\"></span>hubiera <span class=\"_ _b\"></span>tenido <span class=\"_ _b\"></span>lugar <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>1 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>enero <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2024, <span class=\"_ _e\"> </span>el <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cifra <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>negocios <span class=\"_ _b\"></span>aportada <span class=\"_ _b\"></span>habr\u00eda ascendido a 14.288 miles de euros, y el resultado neto aportado habr\u00eda sido de (6.458) miles de euros. Durante e<span class=\"_ _5\"></span>l eje<span class=\"_ _5\"></span>rcicio 2025, <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>dentro <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>per\u00edodo de <span class=\"_ _5\"></span>valoraci\u00f3n e<span class=\"_ _5\"></span>stablecido <span class=\"_ _5\"></span>por la<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>NIIF 3, <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>ha registrado un <span class=\"_ _a\"></span>ajuste <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>ignificativo <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>fondo <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>mercio <span class=\"_ _5\"></span>derivado <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _a\"></span>reconocimiento <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>efecto <span class=\"_ _5\"></span>fi<span class=\"_ _5\"></span>scal <span class=\"_ _5\"></span>asociado <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>a marca <span class=\"_ _b\"></span>identificada <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>ombinaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>negocios <span class=\"_ _b\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _b\"></span>Optimax. <span class=\"_ _a\"></span>Dicho <span class=\"_ _b\"></span>ajuste <span class=\"_ _a\"></span>responde <span class=\"_ _b\"></span>a <span class=\"_ _a\"></span>informaci\u00f3n adicional obtenida sobre hechos y circunstancias existentes en la fecha de adquisici\u00f3n y, en consecuencia, se ha <span class=\"_ _4\"> </span>registrado <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>forma <span class=\"_ _4\"> </span>retroactiva, <span class=\"_ _4\"> </span>reexpresando <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>cifras <span class=\"_ _4\"> </span>compa<span class=\"_ _5\"></span>rativas <span class=\"_ _e\"> </span>c<span class=\"_ _5\"></span>o<span class=\"_ _5\"></span>mo <span class=\"_ _4\"> </span>si <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>contabilizaci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la combinaci\u00f3n de negocios se hubiera completado en dicha fecha. A <span class=\"_ _4\"> </span><span class=\"ls0\">c<span class=\"_ _5\"></span>ontinuaci\u00f3n, <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>presenta <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>detalle <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>el<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>m<span class=\"_ _5\"></span>ovimiento <span class=\"_ _3\"> </span>del <span class=\"_ _4\"> </span>fo<span class=\"_ _5\"></span>ndo <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>comercio <span class=\"_ _3\"> </span>por <span class=\"_ _4\"> </span>la<span class=\"_ _5\"></span>s <span class=\"_ _4\"> </span>dis<span class=\"_ _5\"></span>tintas <span class=\"_ _4\"> </span>unidades </span>generadoras de efectivo o Grupos de \u00e9stas a las que est\u00e1 asignado: Sociedad 31/12/2024 (reexpresado) 31/12/2025 Care Vision German<span class=\"_ _0\"></span>y, GbmH 12.351.710 12.351.710 Cl\u00ednica Baviera Zap<span class=\"_ _0\"></span>ateros, S<span class=\"_ _0\"></span>.L.(UGE Albacete) 432.863 432.863 Cl\u00ednica Baviera <span class=\"_ _0\"></span>San Sebast<span class=\"_ _0\"></span>i\u00e1n, S.L. (UGE San Sebasti\u00e1n) 673.595 673.595 UGE Venezia<span class=\"_ _0\"></span> (anteriormente a<span class=\"_ _0\"></span>signado<span class=\"_ _0\"></span> a Clinica Torre Eva S.r.L.) 1.157.670 1.157.670 Eye Hospital Grou<span class=\"_ _0\"></span>p Limited (Gr<span class=\"_ _0\"></span>upo Optimax) 14.391.941 14.391.941 Total 29.007.779 29.007.779 Sociedad 31/12/2023 Altas Bajas 31/12/2024 (reexpresado) Care Vision German<span class=\"_ _0\"></span>y, GbmH<span class=\"_ _0\"></span> 12.351.710 - - 12.351.710 Cl\u00ednica Baviera Zap<span class=\"_ _0\"></span>ateros, S<span class=\"_ _0\"></span>.L.(UGE Albacete) 432.863 - - 432.863 Cl\u00ednica Baviera <span class=\"_ _0\"></span>San Sebast<span class=\"_ _0\"></span>i\u00e1n, S.L. (UGE San Sebasti\u00e1n) 673.595 - - 673.595 Clinica Torre E<span class=\"_ _0\"></span>va S.r.L. 1.157.670 - - 1.157.670 Eye Hospital Grou<span class=\"_ _0\"></span>p Limited (Grup<span class=\"_ _0\"></span>o Optimax) - 14.391.941 - 14.391.941 Total 14.615.838 14.391.941 - 29.007.779 Test de deterioro de los fondos de comercio y de la marca El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>realiza <span class=\"_ _b\"></span>anual<span class=\"_ _0\"></span>mente <span class=\"_ _b\"></span>o <span class=\"_ _5\"></span>siempre<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _a\"></span>existan <span class=\"_ _a\"></span>indicios <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>terioro,<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>test <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>dete<span class=\"_ _0\"></span>rioro <span class=\"_ _a\"></span>comparando <span class=\"_ _a\"></span>el valor recuperable de la Unidad Generadora de Efectivo (UGE) do<span class=\"_ _5\"></span>nde est\u00e1n asignados los fondos de comercio<span class=\"_ _a\"></span> y la <span class=\"_ _0\"></span>marca <span class=\"_ _0\"></span>Opti<span class=\"_ _0\"></span>max (not<span class=\"_ _0\"></span>a 7)<span class=\"_ _0\"></span> con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>contable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dicha <span class=\"_ _0\"></span>Un<span class=\"_ _0\"></span>idad Ge<span class=\"_ _0\"></span>neradora <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Efectivo. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>todos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>casos,<span class=\"_ _0\"></span> estos c\u00e1lculos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>basan en <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>yecciones de <span class=\"_ _0\"></span>los f<span class=\"_ _0\"></span>lujos de<span class=\"_ _0\"></span> efectivo <span class=\"_ _0\"></span>generados p<span class=\"_ _0\"></span>or las <span class=\"_ _0\"></span>Unidades Ge<span class=\"_ _0\"></span>neradoras <span class=\"_ _0\"></span>de Efectivo <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>desprenden <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _5\"></span>resultados <span class=\"_ _5\"></span>operativos <span class=\"_ _5\"></span>actuales <span class=\"_ _5\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _5\"></span>planes <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>negocio <span class=\"_ _5\"></span>existen<span class=\"_ _5\"></span>tes, <span class=\"_ _5\"></span>que cubren <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>per\u00edodo d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>inco <span class=\"_ _0\"></span>a\u00f1<span class=\"_ _0\"></span>os. <span class=\"_ _0\"></span>Las <span class=\"_ _1\"></span>previsiones <span class=\"_ _0\"></span>son <span class=\"_ _1\"></span>re<span class=\"_ _5\"></span>alizadas <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>cuerdo <span class=\"_ _0\"></span>con <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>experiencia <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>resultados hist\u00f3ricos, <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>indicadores <span class=\"_ _5\"></span>m<span class=\"_ _5\"></span>acroecon\u00f3micos, <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>planes <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>inv<span class=\"_ _5\"></span>ersi\u00f3n <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>mejores <span class=\"_ _a\"></span>estimaciones <span class=\"_ _5\"></span>di<span class=\"_ _5\"></span>sponibles sobre <span class=\"_ _a\"></span><span class=\"lsb\">lo</span>s <span class=\"_ _a\"></span>ingresos <span class=\"_ _a\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>resultados <span class=\"_ _a\"></span>futuro <span class=\"_ _b\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>como<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>otros <span class=\"_ _a\"></span>facto<span class=\"_ _5\"></span>res <span class=\"_ _a\"></span>diversos <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>ente<span class=\"_ _5\"></span>ndidos <span class=\"_ _a\"></span>como razonables de acuerdo con las circunstancias. La <span class=\"_ _b\"> </span>Dir<span class=\"_ _5\"></span>ecci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _e\"> </span>Sociedad <span class=\"_ _b\"></span>dominante <span class=\"_ _e\"> </span>revisa <span class=\"_ _b\"></span>el <span class=\"_ _e\"> </span>rendimiento <span class=\"_ _b\"></span>empresarial <span class=\"_ _b\"></span>en <span class=\"_ _e\"> </span>base <span class=\"_ _b\"></span>a <span class=\"_ _e\"> </span>las <span class=\"_ _b\"></span>\u00e1reas <span class=\"_ _e\"> </span>geogr\u00e1ficas (Espa\u00f1a, <span class=\"_ _4\"> </span>Alemania, <span class=\"_ _4\"> </span>Italia <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>Reino <span class=\"_ _e\"> </span>Uni<span class=\"_ _5\"></span>do) <span class=\"_ _4\"> </span>excepto <span class=\"_ _4\"> </span>para <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>cl\u00ednicas <span class=\"_ _4\"> </span>donde <span class=\"_ _4\"> </span>existen <span class=\"_ _4\"> </span>socios <span class=\"_ _4\"> </span>minoritarios <span class=\"_ _4\"> </span>que representan en s\u00ed mismas una UGE (gerencia). De <span class=\"_ _5\"></span>a<span class=\"_ _5\"></span>cuerdo <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>las <span class=\"_ _a\"></span>estimaciones <span class=\"_ _5\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>royecciones <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>que <span class=\"_ _5\"></span>dispone <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _a\"></span>dominante, las previsiones de los <span class=\"_ _5\"></span>flujos de efectivo atribuibles a <span class=\"_ _5\"></span>las distintas Unidades Generadoras de Efectivo o <span class=\"_ _5\"></span>Grupos de ellas a <span class=\"_ _0\"></span>las que<span class=\"_ _0\"></span> se en<span class=\"_ _0\"></span>cuentran asignados los f<span class=\"_ _0\"></span>ondos de <span class=\"_ _0\"></span>comercio perm<span class=\"_ _0\"></span>iten al Gru<span class=\"_ _0\"></span>po recuperar e<span class=\"_ _0\"></span>l valor <span class=\"_ _0\"></span>de los fondos de comercio registrados a 31 de diciembre de 202<span class=\"lsc\">5 <span class=\"_ _5\"></span></span>y 2024<span class=\"ls8\">. </span> Principales hip\u00f3tesis utilizadas en los cambios de valor en us<span class=\"_ _0\"></span>o<span class=\"_ _5\"></span><span class=\"ff3\"> </span>Para <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>c\u00e1lculo del <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>en uso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>diferentes <span class=\"_ _5\"></span>Unidades Gene<span class=\"_ _5\"></span>radoras de <span class=\"_ _5\"></span>Efectivo <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>utilizan <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>siguientes hip\u00f3tesis: - <span class=\"_ _21\"> </span>EBITDA <span class=\"_ _21\"> </span> - <span class=\"_ _21\"> </span>Tasas de descuento - <span class=\"_ _21\"> </span>Cuota de mercado durante el per\u00edodo proyectado - <span class=\"_ _21\"> </span>Tasas de crecimiento utilizadas para extrapolar los flujos de efectivo m\u00e1s all\u00e1 del periodo presupuestado<span class=\"_ _5\"></span> EBITDA<span class=\"ff3\">: <span class=\"_ _b\"></span>se <span class=\"_ _a\"></span>b<span class=\"_ _5\"></span>asan <span class=\"_ _b\"></span>tanto <span class=\"_ _a\"></span>en <span class=\"_ _b\"></span>valores <span class=\"_ _b\"></span>hi<span class=\"_ _0\"></span>st\u00f3ricos <span class=\"_ _b\"></span>como <span class=\"_ _a\"></span>en <span class=\"_ _b\"></span>incrementos <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>sperados <span class=\"_ _b\"></span>por <span class=\"_ _a\"></span>mejoras <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>eficiencia<span class=\"_ _5\"></span> </span>derivadas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>reducci\u00f3n de<span class=\"_ _5\"></span> cos<span class=\"_ _5\"></span>tes fijos <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>variables <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>paciente, <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>mejor <span class=\"_ _5\"></span>aprovechamiento <span class=\"_ _5\"></span>de l<span class=\"_ _5\"></span>os recursos m\u00e9dicos y administrativos existentes, aumentando la productividad y reduciendo <span class=\"_ _5\"></span><span class=\"ls14\">in</span>eficiencias. Tasas <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>descuento<span class=\"ff3\">: <span class=\"_ _b\"></span>se <span class=\"_ _a\"></span>ha <span class=\"_ _b\"></span>to<span class=\"_ _0\"></span>mado <span class=\"_ _b\"></span>el <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>ste <span class=\"_ _a\"></span>medio <span class=\"_ _b\"></span>ponder<span class=\"_ _0\"></span>ado <span class=\"_ _a\"></span>del <span class=\"_ _b\"></span>capital <span class=\"_ _a\"></span>(WACC) <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>mercado, <span class=\"_ _b\"></span>teniendo <span class=\"_ _a\"></span>en </span>cuenta los riesgos espec\u00edficos, el sector de actividad y el <span class=\"_ _0\"></span>valor temporal del dinero. <span class=\"_ _5\"></span> Cuota de <span class=\"_ _0\"></span>mercado <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>per\u00edodo proyectado<span class=\"ff3\">: <span class=\"_ _0\"></span>la Dir<span class=\"_ _0\"></span>ecci\u00f3n <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a Sociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _0\"></span>eval\u00faa <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>caso </span>cual es la evoluci\u00f3n previsible de la Unidad Generadora de Efectivo respecto a sus competidores, trasladando las conclusiones a las estimaciones de flujos de efectivo. Tasas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>crecimiento <span class=\"_ _5\"></span>utilizadas <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>ex<span class=\"_ _5\"></span>trapolar lo<span class=\"_ _5\"></span>s <span class=\"_ _5\"></span>flujos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>efectivo <span class=\"_ _5\"></span>m\u00e1s <span class=\"_ _5\"></span>a<span class=\"_ _5\"></span>ll\u00e1 d<span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>periodo <span class=\"_ _b\"></span>proyectado<span class=\"ff3\">: se <span class=\"_ _a\"></span>han </span>tomado <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>referencia <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>mercado. <span class=\"_ _5\"></span>El <span class=\"_ _5\"></span>Grupo <span class=\"_ _a\"></span>ha <span class=\"_ _5\"></span>estimado e<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>202<span class=\"_ _5\"></span>5 <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>recimiento <span class=\"_ _5\"></span>nulo <span class=\"_ _5\"></span>para extrapolar los flujos de efectivo m\u00e1s all\u00e1 del periodo de cinco a\u00f1os. 2025<span class=\"ls0\"> </span>Alemania Albacete Espa\u00f1a) San Sebasti\u00e1n (Espa\u00f1a) Venezia (Italia) UK<span class=\"ls0\"> </span>Ventas 2029 (<span class=\"_ _0\"></span>% tasa cre<span class=\"_ _0\"></span>cimiento 2025)<span class=\"ls0\"> </span>64%<span class=\"ls0\"> </span>16%<span class=\"ls0\"> </span>14%<span class=\"ls0\"> </span>14%<span class=\"ls0\"> </span>185%<span class=\"ls0\"> </span>EBITDA 2029 (%<span class=\"_ _0\"></span> tasa de cre<span class=\"_ _0\"></span>cimiento 2025)<span class=\"ls0\"> </span>70%<span class=\"ls0\"> </span>10%<span class=\"ls0\"> </span>15%<span class=\"ls0\"> </span>153%<span class=\"ls0\"> </span>- Tasa de crecimien<span class=\"_ _0\"></span>to a largo<span class=\"_ _0\"></span> plazo 0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>Tasa de descuento<span class=\"_ _0\"></span> 6,94% 7,75% 7,75% 8,05% 8,54% 2024<span class=\"ls0\"> </span>Alemania Albacete Espa\u00f1a) San Sebasti\u00e1n<span class=\"_ _0\"></span> (Espa\u00f1a) Torre Eva (Venezia Italia) UK<span class=\"ls0\"> </span>Ventas 2028 (<span class=\"_ _0\"></span>% tasa cre<span class=\"_ _0\"></span>cimiento 2024)<span class=\"ls0\"> </span>50%<span class=\"ls0\"> </span>18%<span class=\"ls0\"> </span>18%<span class=\"ls0\"> </span>38%<span class=\"ls0\"> </span>199%<span class=\"ls0\"> </span>EBITDA 2028 (%<span class=\"_ _0\"></span> tasa de cre<span class=\"_ _0\"></span>cimiento 2024)<span class=\"ls0\"> </span>56%<span class=\"ls0\"> </span>49%<span class=\"ls0\"> </span>38%<span class=\"ls0\"> </span>39%<span class=\"ls0\"> </span>- Tasa de crecimien<span class=\"_ _0\"></span>to a largo<span class=\"_ _0\"></span> plazo 0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>Tasa de descuen<span class=\"_ _0\"></span>to 6%<span class=\"ls0\"> </span>7%<span class=\"ls0\"> </span>7%<span class=\"ls0\"> </span>7%<span class=\"ls0\"> </span>9%<span class=\"ls0\"> </span>Durante <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>han <span class=\"_ _5\"></span>ajustado l<span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>tasas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>descuento <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>riesgos <span class=\"_ _5\"></span>espec\u00edficos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>cada <span class=\"_ _5\"></span>UGE qu<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>genera <span class=\"_ _5\"></span>los flujos. La <span class=\"_ _5\"></span>Direcci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _5\"></span>dominante <span class=\"_ _5\"></span>considera <span class=\"_ _5\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _5\"></span>existe <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>fondos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>comercio <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>ci<span class=\"_ _5\"></span>erre de <span class=\"_ _4\"> </span>los <span class=\"_ _e\"> </span>ejercicios <span class=\"_ _4\"> </span>2025 <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>2024, <span class=\"_ _4\"> </span>por <span class=\"_ _e\"> </span>lo <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>no <span class=\"_ _e\"> </span>se <span class=\"_ _4\"> </span>ha <span class=\"_ _4\"> </span>realizado <span class=\"_ _e\"> </span>correcci\u00f3n <span class=\"_ _4\"> </span>valorativa <span class=\"_ _e\"> </span>alguna <span class=\"_ _4\"> </span>durante <span class=\"_ _4\"> </span>dichos ejercicios. An\u00e1lisis de sensibilidad de cambios en premisas clave La <span class=\"_ _4\"> </span>Direcci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>Sociedad <span class=\"_ _e\"> </span>d<span class=\"_ _5\"></span>ominante <span class=\"_ _4\"> </span>realiza <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>an\u00e1lisis <span class=\"_ _4\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>sensibilidad<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>l<span class=\"_ _5\"></span>as <span class=\"_ _4\"> </span>distintas <span class=\"_ _4\"> </span>premisas <span class=\"_ _4\"> </span>para asegurar <span class=\"_ _3\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>posibles <span class=\"_ _d\"> </span>cambios <span class=\"_ _3\"> </span>e<span class=\"_ _5\"></span>n <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>e<span class=\"_ _5\"></span>stimaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>dichos  in<span class=\"_ _0\"></span>dicadores <span class=\"_ _3\"> </span>no <span class=\"_ _3\"> </span>te<span class=\"_ _5\"></span>ngan <span class=\"_ _3\"> </span>repercusi\u00f3n <span class=\"_ _d\"> </span>en <span class=\"_ _3\"> </span>la recuperaci\u00f3n de los valores mencionados anteriormente, en concreto: \u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>Ingresos y EBITDA </span>\u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>Tasa de descuento </span>\u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>Tasa de crecimiento a perpetuidad </span>Respecto  a <span class=\"_ _3\"> </span>la  determinaci\u00f3n <span class=\"_ _3\"> </span>d<span class=\"_ _5\"></span>el  valor <span class=\"_ _3\"> </span>en  uso <span class=\"_ _d\"> </span>de  la<span class=\"_ _0\"></span>s  Un<span class=\"_ _0\"></span>idades  Gen<span class=\"_ _0\"></span>eradoras  de <span class=\"_ _3\"> </span>Efecti<span class=\"_ _a\"></span><span class=\"ls10\">vo</span> <span class=\"_ _d\"> </span>anteriormente indicadas, <span class=\"_ _b\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>onsidera <span class=\"_ _a\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>n<span class=\"_ _5\"></span>ing\u00fan <span class=\"_ _a\"></span>cambio <span class=\"_ _b\"></span>razonablemente <span class=\"_ _a\"></span>posible <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>cualquiera <span class=\"_ _a\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>hi<span class=\"_ _5\"></span>p\u00f3tesis clave <span class=\"_ _b\"></span>anteriores <span class=\"_ _b\"></span>supondr\u00eda <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>libros <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>UGEs <span class=\"_ _b\"></span>excediera <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>man<span class=\"_ _5\"></span>era <span class=\"_ _b\"></span>sustancial <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>valores recuperables.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "6.<span class=\"ls0\"> <span class=\"_ _20\"> </span>FONDO DE COMERCIO Y COMBINACIONES DE NEGOCIOS<span class=\"ff3\"> </span></span>El <span class=\"_ _a\"></span>26 <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>junio <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>202<span class=\"_ _5\"></span>4 <span class=\"_ _a\"></span><span class=\"ls10\">se</span> <span class=\"_ _5\"></span>produjo<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>por <span class=\"_ _5\"></span>pa<span class=\"_ _5\"></span>rte <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>Cl\u00ednica <span class=\"_ _a\"></span>Baviera<span class=\"_ _5\"></span> <span class=\"_ _5\"></span><span class=\"ls15\">UK</span>, <span class=\"_ _a\"></span>S.L. <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>las<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>participaciones representativas de l<span class=\"_ _0\"></span>a totalidad <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>capital social de Eye <span class=\"_ _0\"></span>Hospital Group <span class=\"_ _0\"></span>Limited <span class=\"_ _0\"></span>y sus <span class=\"_ _0\"></span>sociedades dependientes Eye <span class=\"_ _3\"> </span>Hospital <span class=\"_ _d\"> </span>Limited, <span class=\"_ _3\"> </span>Optimax <span class=\"_ _d\"> </span>Clinics <span class=\"_ _3\"> </span>Limited, <span class=\"_ _3\"> </span>Ult<span class=\"_ _5\"></span>ralase <span class=\"_ _3\"> </span>Eye <span class=\"_ _3\"> </span>Clinics <span class=\"_ _d\"> </span>Limited <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>Fl<span class=\"_ _5\"></span>owerbell <span class=\"_ _3\"> </span>Limited<span class=\"_ _a\"></span> <span class=\"_ _3\"> </span>(Grupo Optimax) por un importe inicial de 10.808 miles de euros. Una <span class=\"_ _3\"> </span>parte <span class=\"_ _3\"> </span>del <span class=\"_ _d\"> </span>precio <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>adquisici\u00f3n <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>encuentra <span class=\"_ _3\"> </span>ap<span class=\"_ _5\"></span>lazado, <span class=\"_ _3\"> </span>conforme <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>lo <span class=\"_ _d\"> </span>estipulado <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>contrato <span class=\"_ _d\"> </span>de compraventa, y se<span class=\"_ _0\"></span> determinar\u00e1 <span class=\"_ _0\"></span>sobre la <span class=\"_ _0\"></span>base de <span class=\"_ _0\"></span>determinados p<span class=\"_ _0\"></span>ar\u00e1metros financieros <span class=\"_ _0\"></span>de estas <span class=\"_ _0\"></span>sociedades en<span class=\"_ _0\"></span> los ejercicios 20<span class=\"ls2\">27</span>, 20<span class=\"ls2\">28</span> <span class=\"_ _0\"></span>y 20<span class=\"ls2\">29</span>. <span class=\"_ _0\"></span>La mejor estima<span class=\"_ _0\"></span>ci\u00f3n del valor <span class=\"_ _0\"></span>actual de lo<span class=\"_ _0\"></span>s desembolsos que se <span class=\"_ _0\"></span>espera sean necesarios para <span class=\"_ _0\"></span>cancelar e<span class=\"_ _0\"></span>sa <span class=\"_ _0\"></span>obligaci\u00f3n por <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>de la D<span class=\"_ _0\"></span>irecci\u00f3n <span class=\"_ _0\"></span>del Grupo <span class=\"_ _0\"></span>asciende a<span class=\"_ _0\"></span> un <span class=\"_ _0\"></span>total de 3.589 miles de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>4.642 <span class=\"_ _0\"></span>miles <span class=\"_ _1\"></span>de e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2024) <span class=\"_ _1\"></span>(Nota 16).<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Dicho <span class=\"_ _1\"></span>importe i<span class=\"_ _0\"></span>ncluye <span class=\"_ _0\"></span>296 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>euros de <span class=\"_ _3\"> </span>gastos <span class=\"_ _4\"> </span>financieros <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>l<span class=\"_ _5\"></span>a <span class=\"_ _4\"> </span>actualizaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>dichos <span class=\"_ _4\"> </span>p<span class=\"_ _5\"></span>asivos <span class=\"_ _4\"> </span>al <span class=\"_ _3\"> </span>cierre <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>e<span class=\"_ _5\"></span>jercicio.<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>La <span class=\"_ _4\"> </span>variaci\u00f3n <span class=\"_ _4\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _4\"> </span>valor razonable ha generado un ingreso financiero por importe de 1.356 miles de euro<span class=\"_ _0\"></span>s.<span class=\"_ _5\"></span> Una <span class=\"_ _0\"></span>vez <span class=\"_ _0\"></span>incluidos <span class=\"_ _1\"></span>los cost<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>directamente <span class=\"_ _0\"></span>atr<span class=\"_ _0\"></span>ibuibles <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _0\"></span>combinaci\u00f3n <span class=\"_ _1\"></span>y teniendo <span class=\"_ _1\"></span>en cuent<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>e<span class=\"_ _5\"></span>fecto <span class=\"_ _0\"></span>financiero del <span class=\"_ _b\"></span>pago <span class=\"_ _a\"></span>a<span class=\"_ _5\"></span>plazado <span class=\"_ _b\"></span>indicado <span class=\"_ _a\"></span>anterio<span class=\"_ _5\"></span>rmente, <span class=\"_ _b\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>importe <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _b\"></span>precio <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>asciende <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>1<span class=\"_ _5\"></span>5<span class=\"_ _5\"></span>.254 <span class=\"_ _b\"></span>miles <span class=\"_ _a\"></span>de euros.  Si <span class=\"_ _b\"></span>bie<span class=\"ls2\">n <span class=\"_ _a\"></span>el</span> <span class=\"_ _b\"></span>26 <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>junio <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>2024<span class=\"_ _5\"></span> <span class=\"_ _b\"></span><span class=\"ls10\">se</span> <span class=\"_ _a\"></span>complet\u00f3 <span class=\"_ _b\"></span>el <span class=\"_ _a\"></span>proceso <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>a<span class=\"_ _5\"></span>dquisici\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _a\"></span>100% <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>apital <span class=\"_ _b\"></span>social <span class=\"_ _a\"></span>del<span class=\"_ _a\"></span> <span class=\"_ _b\"></span>grupo<span class=\"_ _0\"></span> Optimax, <span class=\"_ _5\"></span>debido <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>cercan\u00eda <span class=\"_ _5\"></span>entre <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>adquisici\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>26 <span class=\"_ _5\"></span>junio <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>cierre <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>primer <span class=\"_ _5\"></span>semestre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>30 de junio; <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>asegurar l<span class=\"_ _0\"></span>a correcta <span class=\"_ _0\"></span>alineaci\u00f3n <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>est\u00e1ndares contable<span class=\"_ _0\"></span>s y <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>aplicables <span class=\"_ _0\"></span>y pr<span class=\"_ _0\"></span>esentar<span class=\"_ _5\"></span> informaci\u00f3n financiera consistente y precisa a <span class=\"_ _5\"></span>las partes interesadas, el Grupo <span class=\"_ _a\"></span>decidi\u00f3 <span class=\"_ _5\"></span>consolidar los activos <span class=\"ls10\">y </span>pasivos, as\u00ed como los resultados del grupo Optimax a partir de 1 de julio de<span class=\"_ _5\"></span> 2024. Por <span class=\"_ _0\"></span>otra <span class=\"_ _0\"></span>parte, <span class=\"_ _1\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>agosto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>realiz\u00f3 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>adquisi<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>62,8% <span class=\"_ _1\"></span>de Augenklinik <span class=\"_ _1\"></span>Trier Petri<span class=\"_ _0\"></span>sberg <span class=\"_ _0\"></span>GmbH (posteriormente <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span>enombrada <span class=\"_ _a\"></span>como <span class=\"_ _b\"></span>Care <span class=\"_ _b\"></span>V<span class=\"_ _0\"></span>ision <span class=\"_ _a\"></span>Tri<span class=\"_ _5\"></span>er <span class=\"_ _a\"></span>Gmb<span class=\"_ _5\"></span>H) <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>trav\u00e9s <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>Care <span class=\"_ _a\"></span>Vision <span class=\"_ _b\"></span>Ger<span class=\"_ _0\"></span>many <span class=\"_ _b\"></span>Gm<span class=\"_ _0\"></span>bH, <span class=\"_ _b\"></span>cuya fecha efectiva de consolidaci\u00f3n es el 1 de noviembre de 2024. Los efectos de la incorporaci\u00f3n al Grupo de estas sociedades se resumen a continuaci\u00f3n: Sociedad Fecha toma control Coste de la combinaci\u00f3n de negocios Valor razonable de los activos adquiridos <span class=\"ls3\">y</span><span class=\"ls3\"> </span>pasivos asumidos Fondo de comercio Eye Hospital Grou<span class=\"_ _0\"></span>p Limited (Grup<span class=\"_ _0\"></span>o Optimax) 01/07/2024 15.253.920 861.979 14.391.941 Care Vision Trier G<span class=\"_ _0\"></span>mbH 01/11/2024 16.956 16.956 - 15.270.876 878.935 14.391.941 El detalle del valor razonable de los activos adquiridos y pasivos asumidos y pasivos conti<span class=\"_ _0\"></span>ngentes en la fecha de adquisici\u00f3n del grupo Optimax se desglosa a continuaci\u00f3n: <div class=\"c w59 h54 gs6a\"><div class=\"t m0 x1a h11 y351 ff2 fs3 fc0 sc0 ls0 ws0\">Valor </div><div class=\"t m0 x20 h11 y352 ff2 fs3 fc0 sc0 ls0 ws0\">contable </div><div class=\"t m0 x19 h11 y353 ff2 fs3 fc0 sc0 ls0 ws0\">activos </div><div class=\"t m0 x11 h11 y354 ff2 fs3 fc0 sc0 ls0 ws0\">adquiridos </div><div class=\"t m0 x4a h11 y48 ff2 fs3 fc0 sc0 ls0 ws0\">y pasivos </div><div class=\"t m0 x4a h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">asumidos </div></div><div class=\"c w5a h54 gs6b\"><div class=\"t m0 x4a h11 y354 ff2 fs3 fc0 sc0 ls0 ws0\">Ajustes a </div><div class=\"t m0 x17 h11 y48 ff2 fs3 fc0 sc0 ls0 ws0\">valor </div><div class=\"t m0 xf h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">razonable </div></div><div class=\"c w59 h54 gs6c\"><div class=\"t m0 x1a h11 y351 ff2 fs3 fc0 sc0 ls0 ws0\">Valor </div><div class=\"t m0 x4a h11 y352 ff2 fs3 fc0 sc0 ls0 ws0\">razonable </div><div class=\"t m0 x19 h11 y353 ff2 fs3 fc0 sc0 ls0 ws0\">activos </div><div class=\"t m0 x11 h11 y354 ff2 fs3 fc0 sc0 ls0 ws0\">adquiridos </div><div class=\"t m0 x4a h11 y48 ff2 fs3 fc0 sc0 ls0 ws0\">y pasivos </div><div class=\"t m0 x4a h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">asumidos </div></div><div class=\"c w5b h1d gs6d\"><div class=\"t m0 x7 hd y48 ff3 fs3 fc0 sc0 ls0 ws0\">Inmovilizado intangib<span class=\"_ _0\"></span>le </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">(marca) </div></div><div class=\"c w59 h1d gs6e\"><div class=\"t m0 x32 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w5a h1d gs6f\"><div class=\"t m0 x31 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">2.800.000 </div></div><div class=\"c w59 h1d gs70\"><div class=\"t m0 x19 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">2.800.000 </div></div><div class=\"c w5b h4d gs71\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Inmovilizado ma<span class=\"_ _0\"></span>terial </div></div><div class=\"c w59 h4d gs72\"><div class=\"t m0 x19 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">1.721.699 </div></div><div class=\"c w5a h4d gs73\"><div class=\"t m0 x4a hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">11.847.919 </div></div><div class=\"c w59 h4d gs74\"><div class=\"t m0 x4a hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">13.569.618 </div></div><div class=\"c w5b h43 gs75\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Inversiones finan<span class=\"_ _0\"></span>cieras </div></div><div class=\"c w59 h43 gs76\"><div class=\"t m0 x27 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">113.119 </div></div><div class=\"c w5a h43 gs77\"><div class=\"t m0 x54 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w59 h43 gs78\"><div class=\"t m0 x27 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">113.119 </div></div><div class=\"c w58 h42 gs79\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Existencias </div></div><div class=\"c w59 h42 gs7a\"><div class=\"t m0 x27 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">561.916 </div></div><div class=\"c w5a h42 gs7b\"><div class=\"t m0 x54 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w59 h42 gs7c\"><div class=\"t m0 x27 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">561.916 </div></div><div class=\"c w5b h42 gs7d\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Deudores comer<span class=\"_ _0\"></span>ciales </div></div><div class=\"c w59 h42 gs7e\"><div class=\"t m0 x27 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">861.633<span class=\"ls0\"> </span></div></div><div class=\"c w5a h42 gs7f\"><div class=\"t m0 x54 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w59 h42 gs80\"><div class=\"t m0 x27 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">861.633 </div></div><div class=\"c w5b h43 gs81\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Periodificacione<span class=\"_ _0\"></span>s </div></div><div class=\"c w59 h43 gs82\"><div class=\"t m0 x27 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">750.151 </div></div><div class=\"c w5a h43 gs83\"><div class=\"t m0 x54 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w59 h43 gs84\"><div class=\"t m0 x27 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">750.151 </div></div><div class=\"c w58 h42 gs85\"><div class=\"t m0 x7 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">ACTIVO </div></div><div class=\"c w59 h42 gs86\"><div class=\"t m0 x19 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">4.008.518 </div></div><div class=\"c w5a h42 gs87\"><div class=\"t m0 x4a h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">14.647.919 </div></div><div class=\"c w59 h42 gs88\"><div class=\"t m0 x4a h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">18.656.437 </div></div><div class=\"c w58 h42 gs89\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Provisiones </div></div><div class=\"c w59 h42 gs8a\"><div class=\"t m0 x27 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">484.751 </div></div><div class=\"c w5a h42 gs8b\"><div class=\"t m0 x27 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">334.197 </div></div><div class=\"c w59 h42 gs8c\"><div class=\"t m0 x27 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">818.947 </div></div><div class=\"c w5b h42 gs8d\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Deudas financier<span class=\"_ _0\"></span>as </div></div><div class=\"c w59 h42 gs8e\"><div class=\"t m0 x19 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">2.308.684 </div></div><div class=\"c w5a h42 gs8f\"><div class=\"t m0 x4a hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">10.023.581 </div></div><div class=\"c w59 h42 gs90\"><div class=\"t m0 x4a hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">12.332.265 </div></div><div class=\"c w5b h1d gs91\"><div class=\"t m0 x7 hd y48 ff3 fs3 fc0 sc0 ls0 ws0\">Pasivos por impu<span class=\"_ _0\"></span>estos </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">diferidos </div></div><div class=\"c w59 h1d gs92\"><div class=\"t m0 x32 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w5a h1d gs93\"><div class=\"t m0 x31 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">1.072.535 </div></div><div class=\"c w59 h1d gs94\"><div class=\"t m0 x19 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">1.072.535 </div></div><div class=\"c w5b h42 gs95\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Acreedores co<span class=\"_ _0\"></span>merciales </div></div><div class=\"c w59 h42 gs96\"><div class=\"t m0 x19 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">3.272.324 </div></div><div class=\"c w5a h42 gs97\"><div class=\"t m0 x54 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w59 h42 gs98\"><div class=\"t m0 x19 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">3.272.324 </div></div><div class=\"c w5b h43 gs99\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Periodificacione<span class=\"_ _0\"></span>s </div></div><div class=\"c w59 h43 gs9a\"><div class=\"t m0 x27 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">298.385 </div></div><div class=\"c w5a h43 gs9b\"><div class=\"t m0 x54 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w59 h43 gs9c\"><div class=\"t m0 x27 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">298.385 </div></div><div class=\"c w58 h42 gs9d\"><div class=\"t m0 x7 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">PASIVO </div></div><div class=\"c w59 h42 gs9e\"><div class=\"t m0 x19 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">6.364.145 </div></div><div class=\"c w5a h42 gs9f\"><div class=\"t m0 x4a h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">11.430.313 </div></div><div class=\"c w59 h42 gsa0\"><div class=\"t m0 x4a h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">17.794.458 </div></div><div class=\"c w58 h42 gsa1\"><div class=\"t m0 x7 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">Neto </div></div><div class=\"c w59 h42 gsa2\"><div class=\"t m0 xf h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">(2.355.627) </div></div><div class=\"c w5a h42 gsa3\"><div class=\"t m0 x31 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">3.217.606 </div></div><div class=\"c w59 h42 gsa4\"><div class=\"t m0 x27 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">861.979 </div></div><div class=\"c w2 h0_1 gsa5\"><div class=\"t m0 x2 h8 y360 ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y361 ff3 fs2 fc0 sc0 ls0 ws0\">Dado <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>negocio <span class=\"_ _1\"></span>h<span class=\"_ _5\"></span>a <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>adquirido <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cifra <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>negocios <span class=\"_ _5\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2024 </div><div class=\"t m0 x2 h8 y362 ff3 fs2 fc0 sc0 ls0 ws0\">del grupo <span class=\"_ _0\"></span>se ha <span class=\"_ _0\"></span>visto i<span class=\"_ _0\"></span>ncrementado <span class=\"_ _0\"></span>en 6.896 <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>consecuencia de<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>combinaci\u00f3n de <span class=\"_ _0\"></span>negocio </div><div class=\"t m0 x2 h8 y363 ff3 fs2 fc0 sc0 ls0 ws0\">indicada <span class=\"_ _5\"></span>anteriormente y <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>resultado neto <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>ejercicio se <span class=\"_ _5\"></span>ha <span class=\"_ _5\"></span>visto <span class=\"_ _5\"></span>disminuido e<span class=\"_ _5\"></span>n <span class=\"_ _a\"></span>(3.199) miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros. <span class=\"_ _5\"></span>Si la </div><div class=\"t m0 x2 h8 y364 ff3 fs2 fc0 sc0 ls0 ws0\">adquisici\u00f3n <span class=\"_ _b\"></span>hubiera <span class=\"_ _b\"></span>tenido <span class=\"_ _b\"></span>lugar <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>1 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>enero <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2024, <span class=\"_ _e\"> </span>el <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cifra <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>negocios <span class=\"_ _b\"></span>aportada <span class=\"_ _b\"></span>habr\u00eda </div><div class=\"t m0 x2 h8 y365 ff3 fs2 fc0 sc0 ls0 ws0\">ascendido a 14.288 miles de euros, y el resultado neto aportado habr\u00eda sido de (6.458) miles de euros. </div><div class=\"t m0 x2 h8 y366 ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y367 ff3 fs2 fc0 sc0 ls0 ws0\">Durante e<span class=\"_ _5\"></span>l eje<span class=\"_ _5\"></span>rcicio 2025, <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>dentro <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>per\u00edodo de <span class=\"_ _5\"></span>valoraci\u00f3n e<span class=\"_ _5\"></span>stablecido <span class=\"_ _5\"></span>por la<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>NIIF 3, <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>ha registrado </div><div class=\"t m0 x2 h8 y368 ff3 fs2 fc0 sc0 ls0 ws0\">un <span class=\"_ _a\"></span>ajuste <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>ignificativo <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>fondo <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>mercio <span class=\"_ _5\"></span>derivado <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _a\"></span>reconocimiento <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>efecto <span class=\"_ _5\"></span>fi<span class=\"_ _5\"></span>scal <span class=\"_ _5\"></span>asociado <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>a </div><div class=\"t m0 x2 h8 y369 ff3 fs2 fc0 sc0 ls0 ws0\">marca <span class=\"_ _b\"></span>identificada <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>ombinaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>negocios <span class=\"_ _b\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _b\"></span>Optimax. <span class=\"_ _a\"></span>Dicho <span class=\"_ _b\"></span>ajuste <span class=\"_ _a\"></span>responde <span class=\"_ _b\"></span>a <span class=\"_ _a\"></span>informaci\u00f3n </div><div class=\"t m0 x2 h8 y36a ff3 fs2 fc0 sc0 ls0 ws0\">adicional obtenida sobre hechos y circunstancias existentes en la fecha de adquisici\u00f3n y, en consecuencia, se </div><div class=\"t m0 x2 h8 y36b ff3 fs2 fc0 sc0 ls0 ws0\">ha <span class=\"_ _4\"> </span>registrado <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>forma <span class=\"_ _4\"> </span>retroactiva, <span class=\"_ _4\"> </span>reexpresando <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>cifras <span class=\"_ _4\"> </span>compa<span class=\"_ _5\"></span>rativas <span class=\"_ _e\"> </span>c<span class=\"_ _5\"></span>o<span class=\"_ _5\"></span>mo <span class=\"_ _4\"> </span>si <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>contabilizaci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la </div><div class=\"t m0 x2 h8 y36c ff3 fs2 fc0 sc0 ls0 ws0\">combinaci\u00f3n de negocios se hubiera completado en dicha fecha. </div><div class=\"t m0 x2 h8 y19b ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y1df ff3 fs2 fc0 sc0 ls13 ws0\">A <span class=\"_ _4\"> </span><span class=\"ls0\">c<span class=\"_ _5\"></span>ontinuaci\u00f3n, <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>presenta <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>detalle <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>el<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>m<span class=\"_ _5\"></span>ovimiento <span class=\"_ _3\"> </span>del <span class=\"_ _4\"> </span>fo<span class=\"_ _5\"></span>ndo <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>comercio <span class=\"_ _3\"> </span>por <span class=\"_ _4\"> </span>la<span class=\"_ _5\"></span>s <span class=\"_ _4\"> </span>dis<span class=\"_ _5\"></span>tintas <span class=\"_ _4\"> </span>unidades </span></div><div class=\"t m0 x2 h8 y1e0 ff3 fs2 fc0 sc0 ls0 ws0\">generadoras de efectivo o Grupos de \u00e9stas a las que est\u00e1 asignado: </div><div class=\"t m0 x2 h8 y36d ff3 fs2 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w5c h1d gsa6\"><div class=\"t m0 x94 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">Sociedad </div></div><div class=\"c w5e h1d gsa7\"><div class=\"t m0 x31 h11 y48 ff2 fs3 fc0 sc0 ls0 ws0\">31/12/2024 </div><div class=\"t m0 x7 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">(reexpresado) </div></div><div class=\"c w5f h1d gsa8\"><div class=\"t m0 x16 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">31/12/2025 </div></div><div class=\"c w5c h42 gsa9\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Care Vision German<span class=\"_ _0\"></span>y, GbmH </div></div><div class=\"c w5e h42 gsaa\"><div class=\"t m0 x17 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">12.351.710 </div></div><div class=\"c w5f h42 gsab\"><div class=\"t m0 x1d hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">12.351.710 </div></div><div class=\"c w5c h55 gsac\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Cl\u00ednica Baviera Zap<span class=\"_ _0\"></span>ateros, S<span class=\"_ _0\"></span>.L.(UGE Albacete) </div></div><div class=\"c w5e h55 gsad\"><div class=\"t m0 x5 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">432.863 </div></div><div class=\"c w5f h55 gsae\"><div class=\"t m0 x22 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">432.863 </div></div><div class=\"c w5c hf gsaf\"><div class=\"t m0 x7 hd y48 ff3 fs3 fc0 sc0 ls0 ws0\">Cl\u00ednica Baviera <span class=\"_ _0\"></span>San Sebast<span class=\"_ _0\"></span>i\u00e1n, S.L. (UGE San </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Sebasti\u00e1n) </div></div><div class=\"c w5e hf gsb0\"><div class=\"t m0 x5 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">673.595 </div></div><div class=\"c w5f hf gsb1\"><div class=\"t m0 x22 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">673.595 </div></div><div class=\"c w5c h1d gsb2\"><div class=\"t m0 x7 hd y48 ff3 fs3 fc0 sc0 ls0 ws0\">UGE Venezia<span class=\"_ _0\"></span> (anteriormente a<span class=\"_ _0\"></span>signado<span class=\"_ _0\"></span> a Clinica Torre </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Eva S.r.L.) </div></div><div class=\"c w5e h1d gsb3\"><div class=\"t m0 x18 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">1.157.670 </div></div><div class=\"c w5f h1d gsb4\"><div class=\"t m0 x4d hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">1.157.670 </div></div><div class=\"c w5c h42 gsb5\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Eye Hospital Grou<span class=\"_ _0\"></span>p Limited (Gr<span class=\"_ _0\"></span>upo Optimax) </div></div><div class=\"c w5e h42 gsb6\"><div class=\"t m0 x17 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">14.391.941 </div></div><div class=\"c w5f h42 gsb7\"><div class=\"t m0 x1d hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">14.391.941 </div></div><div class=\"c w5c h42 gsb8\"><div class=\"t m0 x6b h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w5e h42 gsb9\"><div class=\"t m0 x17 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">29.007.779 </div></div><div class=\"c w5f h42 gsba\"><div class=\"t m0 x1d h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">29.007.779 </div></div><div class=\"c w62 h1d gsbc\"><div class=\"t m0 x6d h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">Sociedad </div></div><div class=\"c w64 h1d gsbd\"><div class=\"t m0 x13 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">31/12/2023 </div></div><div class=\"c w64 h1d gsbe\"><div class=\"t m0 x22 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">Altas </div></div><div class=\"c w67 h1d gsbf\"><div class=\"t m0 x22 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">Bajas </div></div><div class=\"c w64 h1d gsc0\"><div class=\"t m0 x13 h11 yb2 ff2 fs3 fc0 sc0 ls0 ws0\">31/12/2024 </div><div class=\"t m0 x16 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">(reexpresado) </div></div><div class=\"c w62 h42 gsc1\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Care Vision German<span class=\"_ _0\"></span>y, GbmH<span class=\"_ _0\"></span> </div></div><div class=\"c w64 h42 gsc2\"><div class=\"t m0 x1b hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">12.351.710 </div></div><div class=\"c w64 h42 gsc3\"><div class=\"t m0 x21 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w67 h42 gsc4\"><div class=\"t m0 x21 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w64 h42 gsc5\"><div class=\"t m0 x1b hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">12.351.710 </div></div><div class=\"c w62 h1d gsc6\"><div class=\"t m0 x7 hd yb2 ff3 fs3 fc0 sc0 ls0 ws0\">Cl\u00ednica Baviera Zap<span class=\"_ _0\"></span>ateros, S<span class=\"_ _0\"></span>.L.(UGE </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Albacete) </div></div><div class=\"c w64 h1d gsc7\"><div class=\"t m0 x8 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">432.863 </div></div><div class=\"c w64 h1d gsc8\"><div class=\"t m0 x21 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w67 h1d gsc9\"><div class=\"t m0 x21 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w64 h1d gsca\"><div class=\"t m0 x8 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">432.863 </div></div><div class=\"c w62 hf gscb\"><div class=\"t m0 x7 hd y48 ff3 fs3 fc0 sc0 ls0 ws0\">Cl\u00ednica Baviera <span class=\"_ _0\"></span>San Sebast<span class=\"_ _0\"></span>i\u00e1n, S.L. (UGE San </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Sebasti\u00e1n) </div></div><div class=\"c w64 hf gscc\"><div class=\"t m0 x8 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">673.595 </div></div><div class=\"c w64 hf gscd\"><div class=\"t m0 x21 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w67 hf gsce\"><div class=\"t m0 x21 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w64 hf gscf\"><div class=\"t m0 x8 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">673.595 </div></div><div class=\"c w62 h55 gsd0\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Clinica Torre E<span class=\"_ _0\"></span>va S.r.L. </div></div><div class=\"c w64 h55 gsd1\"><div class=\"t m0 x1c hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">1.157.670 </div></div><div class=\"c w64 h55 gsd2\"><div class=\"t m0 x21 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w67 h55 gsd3\"><div class=\"t m0 x21 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w64 h55 gsd4\"><div class=\"t m0 x1c hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">1.157.670 </div></div><div class=\"c w62 h42 gsd5\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Eye Hospital Grou<span class=\"_ _0\"></span>p Limited (Grup<span class=\"_ _0\"></span>o Optimax) </div></div><div class=\"c w64 h42 gsd6\"><div class=\"t m0 x21 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w64 h42 gsd7\"><div class=\"t m0 x1b hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">14.391.941 </div></div><div class=\"c w67 h42 gsd8\"><div class=\"t m0 x21 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w64 h42 gsd9\"><div class=\"t m0 x1b hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">14.391.941 </div></div><div class=\"c w62 h42 gsda\"><div class=\"t m0 x7d h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w64 h42 gsdb\"><div class=\"t m0 x1b h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">14.615.838 </div></div><div class=\"c w64 h42 gsdc\"><div class=\"t m0 x1b h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">14.391.941 </div></div><div class=\"c w67 h42 gsdd\"><div class=\"t m0 x21 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w64 h42 gsde\"><div class=\"t m0 x1b h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">29.007.779 </div></div><div class=\"c w2 h0_1 gsdf\"><div class=\"t m0 x2 h8 y8a ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h7 y37f ff2 fs2 fc0 sc0 ls0 ws0\">Test de deterioro de los fondos de comercio y de la marca </div><div class=\"t m0 x2 h8 y22 ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y380 ff3 fs2 fc0 sc0 ls0 ws0\">El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>realiza <span class=\"_ _b\"></span>anual<span class=\"_ _0\"></span>mente <span class=\"_ _b\"></span>o <span class=\"_ _5\"></span>siempre<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _a\"></span>existan <span class=\"_ _a\"></span>indicios <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>terioro,<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>test <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>dete<span class=\"_ _0\"></span>rioro <span class=\"_ _a\"></span>comparando <span class=\"_ _a\"></span>el </div><div class=\"t m0 x2 h8 y381 ff3 fs2 fc0 sc0 ls0 ws0\">valor recuperable de la Unidad Generadora de Efectivo (UGE) do<span class=\"_ _5\"></span>nde est\u00e1n asignados los fondos de comercio<span class=\"_ _a\"></span> </div><div class=\"t m0 x2 h8 y382 ff3 fs2 fc0 sc0 ls0 ws0\">y la <span class=\"_ _0\"></span>marca <span class=\"_ _0\"></span>Opti<span class=\"_ _0\"></span>max (not<span class=\"_ _0\"></span>a 7)<span class=\"_ _0\"></span> con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>contable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dicha <span class=\"_ _0\"></span>Un<span class=\"_ _0\"></span>idad Ge<span class=\"_ _0\"></span>neradora <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Efectivo. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>todos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>casos,<span class=\"_ _0\"></span> </div><div class=\"t m0 x2 h8 y383 ff3 fs2 fc0 sc0 ls0 ws0\">estos c\u00e1lculos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>basan en <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>yecciones de <span class=\"_ _0\"></span>los f<span class=\"_ _0\"></span>lujos de<span class=\"_ _0\"></span> efectivo <span class=\"_ _0\"></span>generados p<span class=\"_ _0\"></span>or las <span class=\"_ _0\"></span>Unidades Ge<span class=\"_ _0\"></span>neradoras <span class=\"_ _0\"></span>de </div><div class=\"t m0 x2 h8 y384 ff3 fs2 fc0 sc0 ls0 ws0\">Efectivo <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>desprenden <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _5\"></span>resultados <span class=\"_ _5\"></span>operativos <span class=\"_ _5\"></span>actuales <span class=\"_ _5\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _5\"></span>planes <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>negocio <span class=\"_ _5\"></span>existen<span class=\"_ _5\"></span>tes, <span class=\"_ _5\"></span>que </div><div class=\"t m0 x2 h8 y313 ff3 fs2 fc0 sc0 ls0 ws0\">cubren <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>per\u00edodo d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>inco <span class=\"_ _0\"></span>a\u00f1<span class=\"_ _0\"></span>os. <span class=\"_ _0\"></span>Las <span class=\"_ _1\"></span>previsiones <span class=\"_ _0\"></span>son <span class=\"_ _1\"></span>re<span class=\"_ _5\"></span>alizadas <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>cuerdo <span class=\"_ _0\"></span>con <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>experiencia <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>resultados </div><div class=\"t m0 x2 h8 y385 ff3 fs2 fc0 sc0 ls0 ws0\">hist\u00f3ricos, <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>indicadores <span class=\"_ _5\"></span>m<span class=\"_ _5\"></span>acroecon\u00f3micos, <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>planes <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>inv<span class=\"_ _5\"></span>ersi\u00f3n <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>mejores <span class=\"_ _a\"></span>estimaciones <span class=\"_ _5\"></span>di<span class=\"_ _5\"></span>sponibles </div><div class=\"t m0 x2 h8 y386 ff3 fs2 fc0 sc0 ls0 ws0\">sobre <span class=\"_ _a\"></span><span class=\"lsb\">lo</span>s <span class=\"_ _a\"></span>ingresos <span class=\"_ _a\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>resultados <span class=\"_ _a\"></span>futuro <span class=\"_ _b\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>como<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>otros <span class=\"_ _a\"></span>facto<span class=\"_ _5\"></span>res <span class=\"_ _a\"></span>diversos <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>ente<span class=\"_ _5\"></span>ndidos <span class=\"_ _a\"></span>como </div><div class=\"t m0 x2 h8 y387 ff3 fs2 fc0 sc0 ls0 ws0\">razonables de acuerdo con las circunstancias. </div><div class=\"t m0 x2 h8 y95 ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y388 ff3 fs2 fc0 sc0 ls0 ws0\">La <span class=\"_ _b\"> </span>Dir<span class=\"_ _5\"></span>ecci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _e\"> </span>Sociedad <span class=\"_ _b\"></span>dominante <span class=\"_ _e\"> </span>revisa <span class=\"_ _b\"></span>el <span class=\"_ _e\"> </span>rendimiento <span class=\"_ _b\"></span>empresarial <span class=\"_ _b\"></span>en <span class=\"_ _e\"> </span>base <span class=\"_ _b\"></span>a <span class=\"_ _e\"> </span>las <span class=\"_ _b\"></span>\u00e1reas <span class=\"_ _e\"> </span>geogr\u00e1ficas </div><div class=\"t m0 x2 h8 y389 ff3 fs2 fc0 sc0 ls0 ws0\">(Espa\u00f1a, <span class=\"_ _4\"> </span>Alemania, <span class=\"_ _4\"> </span>Italia <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>Reino <span class=\"_ _e\"> </span>Uni<span class=\"_ _5\"></span>do) <span class=\"_ _4\"> </span>excepto <span class=\"_ _4\"> </span>para <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>cl\u00ednicas <span class=\"_ _4\"> </span>donde <span class=\"_ _4\"> </span>existen <span class=\"_ _4\"> </span>socios <span class=\"_ _4\"> </span>minoritarios <span class=\"_ _4\"> </span>que </div><div class=\"t m0 x2 h8 y38a ff3 fs2 fc0 sc0 ls0 ws0\">representan en s\u00ed mismas una UGE (gerencia). </div><div class=\"t m0 x2 h8 y38b ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y38c ff3 fs2 fc0 sc0 ls0 ws0\">De <span class=\"_ _5\"></span>a<span class=\"_ _5\"></span>cuerdo <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>las <span class=\"_ _a\"></span>estimaciones <span class=\"_ _5\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>royecciones <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>que <span class=\"_ _5\"></span>dispone <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _a\"></span>dominante, </div><div class=\"t m0 x2 h8 y20c ff3 fs2 fc0 sc0 ls0 ws0\">las previsiones de los <span class=\"_ _5\"></span>flujos de efectivo atribuibles a <span class=\"_ _5\"></span>las distintas Unidades Generadoras de Efectivo o <span class=\"_ _5\"></span>Grupos </div><div class=\"t m0 x2 h8 y38d ff3 fs2 fc0 sc0 ls0 ws0\">de ellas a <span class=\"_ _0\"></span>las que<span class=\"_ _0\"></span> se en<span class=\"_ _0\"></span>cuentran asignados los f<span class=\"_ _0\"></span>ondos de <span class=\"_ _0\"></span>comercio perm<span class=\"_ _0\"></span>iten al Gru<span class=\"_ _0\"></span>po recuperar e<span class=\"_ _0\"></span>l valor <span class=\"_ _0\"></span>de los </div><div class=\"t m0 x2 h8 y38e ff3 fs2 fc0 sc0 ls0 ws0\">fondos de comercio registrados a 31 de diciembre de 202<span class=\"lsc\">5 <span class=\"_ _5\"></span></span>y 2024<span class=\"ls8\">. </span> </div><div class=\"t m0 x2 h8 y20f ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y210 ff6 fs2 fc0 sc0 ls0 ws0\">Principales hip\u00f3tesis utilizadas en los cambios de valor en us<span class=\"_ _0\"></span>o<span class=\"_ _5\"></span><span class=\"ff3\"> </span></div><div class=\"t m0 x2 h8 y38f ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y390 ff3 fs2 fc0 sc0 ls0 ws0\">Para <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>c\u00e1lculo del <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>en uso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>diferentes <span class=\"_ _5\"></span>Unidades Gene<span class=\"_ _5\"></span>radoras de <span class=\"_ _5\"></span>Efectivo <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>utilizan <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>siguientes </div><div class=\"t m0 x2 h8 y391 ff3 fs2 fc0 sc0 ls0 ws0\">hip\u00f3tesis: </div><div class=\"t m0 x2 h8 y392 ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y11e ff3 fs2 fc0 sc0 ls0 ws0\">- <span class=\"_ _21\"> </span>EBITDA <span class=\"_ _21\"> </span> </div><div class=\"t m0 x2 h8 y393 ff3 fs2 fc0 sc0 ls0 ws0\">- <span class=\"_ _21\"> </span>Tasas de descuento </div><div class=\"t m0 x2 h8 y394 ff3 fs2 fc0 sc0 ls0 ws0\">- <span class=\"_ _21\"> </span>Cuota de mercado durante el per\u00edodo proyectado </div><div class=\"t m0 x2 h8 y395 ff3 fs2 fc0 sc0 ls0 ws0\">- <span class=\"_ _21\"> </span>Tasas de crecimiento utilizadas para extrapolar los flujos de efectivo m\u00e1s all\u00e1 del periodo presupuestado<span class=\"_ _5\"></span> </div><div class=\"t m0 xa0 h8 y396 ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y397 ff6 fs2 fc0 sc0 ls0 ws0\">EBITDA<span class=\"ff3\">: <span class=\"_ _b\"></span>se <span class=\"_ _a\"></span>b<span class=\"_ _5\"></span>asan <span class=\"_ _b\"></span>tanto <span class=\"_ _a\"></span>en <span class=\"_ _b\"></span>valores <span class=\"_ _b\"></span>hi<span class=\"_ _0\"></span>st\u00f3ricos <span class=\"_ _b\"></span>como <span class=\"_ _a\"></span>en <span class=\"_ _b\"></span>incrementos <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>sperados <span class=\"_ _b\"></span>por <span class=\"_ _a\"></span>mejoras <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>eficiencia<span class=\"_ _5\"></span> </span></div><div class=\"t m0 x2 h8 y398 ff3 fs2 fc0 sc0 ls0 ws0\">derivadas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>reducci\u00f3n de<span class=\"_ _5\"></span> cos<span class=\"_ _5\"></span>tes fijos <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>variables <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>paciente, <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>mejor <span class=\"_ _5\"></span>aprovechamiento <span class=\"_ _5\"></span>de l<span class=\"_ _5\"></span>os </div><div class=\"t m0 x2 h8 y399 ff3 fs2 fc0 sc0 ls0 ws0\">recursos m\u00e9dicos y administrativos existentes, aumentando la productividad y reduciendo <span class=\"_ _5\"></span><span class=\"ls14\">in</span>eficiencias. </div><div class=\"t m0 x2 h8 y39a ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y39b ff6 fs2 fc0 sc0 ls0 ws0\">Tasas <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>descuento<span class=\"ff3\">: <span class=\"_ _b\"></span>se <span class=\"_ _a\"></span>ha <span class=\"_ _b\"></span>to<span class=\"_ _0\"></span>mado <span class=\"_ _b\"></span>el <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>ste <span class=\"_ _a\"></span>medio <span class=\"_ _b\"></span>ponder<span class=\"_ _0\"></span>ado <span class=\"_ _a\"></span>del <span class=\"_ _b\"></span>capital <span class=\"_ _a\"></span>(WACC) <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>mercado, <span class=\"_ _b\"></span>teniendo <span class=\"_ _a\"></span>en </span></div><div class=\"t m0 x2 h8 y39c ff3 fs2 fc0 sc0 ls0 ws0\">cuenta los riesgos espec\u00edficos, el sector de actividad y el <span class=\"_ _0\"></span>valor temporal del dinero. <span class=\"_ _5\"></span> </div><div class=\"t m0 x2 h8 y39d ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y377 ff6 fs2 fc0 sc0 ls0 ws0\">Cuota de <span class=\"_ _0\"></span>mercado <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>per\u00edodo proyectado<span class=\"ff3\">: <span class=\"_ _0\"></span>la Dir<span class=\"_ _0\"></span>ecci\u00f3n <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a Sociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _0\"></span>eval\u00faa <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>caso </span></div><div class=\"t m0 x2 h8 y39e ff3 fs2 fc0 sc0 ls0 ws0\">cual es la evoluci\u00f3n previsible de la Unidad Generadora de Efectivo respecto a sus competidores, trasladando </div><div class=\"t m0 x2 h8 y39f ff3 fs2 fc0 sc0 ls0 ws0\">las conclusiones a las estimaciones de flujos de efectivo. </div><div class=\"t m0 x2 h8 y3a0 ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y3a1 ff6 fs2 fc0 sc0 ls0 ws0\">Tasas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>crecimiento <span class=\"_ _5\"></span>utilizadas <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>ex<span class=\"_ _5\"></span>trapolar lo<span class=\"_ _5\"></span>s <span class=\"_ _5\"></span>flujos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>efectivo <span class=\"_ _5\"></span>m\u00e1s <span class=\"_ _5\"></span>a<span class=\"_ _5\"></span>ll\u00e1 d<span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>periodo <span class=\"_ _b\"></span>proyectado<span class=\"ff3\">: se <span class=\"_ _a\"></span>han </span></div><div class=\"t m0 x2 h8 y3a2 ff3 fs2 fc0 sc0 ls0 ws0\">tomado <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>referencia <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>mercado. <span class=\"_ _5\"></span>El <span class=\"_ _5\"></span>Grupo <span class=\"_ _a\"></span>ha <span class=\"_ _5\"></span>estimado e<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>202<span class=\"_ _5\"></span>5 <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>recimiento <span class=\"_ _5\"></span>nulo <span class=\"_ _5\"></span>para </div><div class=\"t m0 x2 h8 y3a3 ff3 fs2 fc0 sc0 ls0 ws0\">extrapolar los flujos de efectivo m\u00e1s all\u00e1 del periodo de cinco a\u00f1os.  </div><div class=\"t m0 x2 h8 y3a4 ff3 fs2 fc0 sc0 ls0 ws0\"> </div></div>Para el c\u00e1lculo del valor en uso <span class=\"ls2\">de </span>cada UGE las hip\u00f3tesis clave, usad<span class=\"lsc\">as</span> s<span class=\"_ _5\"></span>on como sigue: 2025<span class=\"ls0\"> </span>Alemania Albacete Espa\u00f1a) San Sebasti\u00e1n (Espa\u00f1a) Venezia (Italia) UK<span class=\"ls0\"> </span>Ventas 2029 (<span class=\"_ _0\"></span>% tasa cre<span class=\"_ _0\"></span>cimiento 2025)<span class=\"ls0\"> </span>64%<span class=\"ls0\"> </span>16%<span class=\"ls0\"> </span>14%<span class=\"ls0\"> </span>14%<span class=\"ls0\"> </span>185%<span class=\"ls0\"> </span>EBITDA 2029 (%<span class=\"_ _0\"></span> tasa de cre<span class=\"_ _0\"></span>cimiento 2025)<span class=\"ls0\"> </span>70%<span class=\"ls0\"> </span>10%<span class=\"ls0\"> </span>15%<span class=\"ls0\"> </span>153%<span class=\"ls0\"> </span>- Tasa de crecimien<span class=\"_ _0\"></span>to a largo<span class=\"_ _0\"></span> plazo 0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>Tasa de descuento<span class=\"_ _0\"></span> 6,94% 7,75% 7,75% 8,05% 8,54% 2024<span class=\"ls0\"> </span>Alemania Albacete Espa\u00f1a) San Sebasti\u00e1n<span class=\"_ _0\"></span> (Espa\u00f1a) Torre Eva (Venezia Italia) UK<span class=\"ls0\"> </span>Ventas 2028 (<span class=\"_ _0\"></span>% tasa cre<span class=\"_ _0\"></span>cimiento 2024)<span class=\"ls0\"> </span>50%<span class=\"ls0\"> </span>18%<span class=\"ls0\"> </span>18%<span class=\"ls0\"> </span>38%<span class=\"ls0\"> </span>199%<span class=\"ls0\"> </span>EBITDA 2028 (%<span class=\"_ _0\"></span> tasa de cre<span class=\"_ _0\"></span>cimiento 2024)<span class=\"ls0\"> </span>56%<span class=\"ls0\"> </span>49%<span class=\"ls0\"> </span>38%<span class=\"ls0\"> </span>39%<span class=\"ls0\"> </span>- Tasa de crecimien<span class=\"_ _0\"></span>to a largo<span class=\"_ _0\"></span> plazo 0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>Tasa de descuen<span class=\"_ _0\"></span>to 6%<span class=\"ls0\"> </span>7%<span class=\"ls0\"> </span>7%<span class=\"ls0\"> </span>7%<span class=\"ls0\"> </span>9%<span class=\"ls0\"> </span>Durante <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>han <span class=\"_ _5\"></span>ajustado l<span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>tasas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>descuento <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>riesgos <span class=\"_ _5\"></span>espec\u00edficos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>cada <span class=\"_ _5\"></span>UGE qu<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>genera <span class=\"_ _5\"></span>los flujos. La <span class=\"_ _5\"></span>Direcci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _5\"></span>dominante <span class=\"_ _5\"></span>considera <span class=\"_ _5\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _5\"></span>existe <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>fondos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>comercio <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>ci<span class=\"_ _5\"></span>erre de <span class=\"_ _4\"> </span>los <span class=\"_ _e\"> </span>ejercicios <span class=\"_ _4\"> </span>2025 <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>2024, <span class=\"_ _4\"> </span>por <span class=\"_ _e\"> </span>lo <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>no <span class=\"_ _e\"> </span>se <span class=\"_ _4\"> </span>ha <span class=\"_ _4\"> </span>realizado <span class=\"_ _e\"> </span>correcci\u00f3n <span class=\"_ _4\"> </span>valorativa <span class=\"_ _e\"> </span>alguna <span class=\"_ _4\"> </span>durante <span class=\"_ _4\"> </span>dichos ejercicios. An\u00e1lisis de sensibilidad de cambios en premisas clave La <span class=\"_ _4\"> </span>Direcci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>Sociedad <span class=\"_ _e\"> </span>d<span class=\"_ _5\"></span>ominante <span class=\"_ _4\"> </span>realiza <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>an\u00e1lisis <span class=\"_ _4\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>sensibilidad<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>l<span class=\"_ _5\"></span>as <span class=\"_ _4\"> </span>distintas <span class=\"_ _4\"> </span>premisas <span class=\"_ _4\"> </span>para asegurar <span class=\"_ _3\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>posibles <span class=\"_ _d\"> </span>cambios <span class=\"_ _3\"> </span>e<span class=\"_ _5\"></span>n <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>e<span class=\"_ _5\"></span>stimaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>dichos  in<span class=\"_ _0\"></span>dicadores <span class=\"_ _3\"> </span>no <span class=\"_ _3\"> </span>te<span class=\"_ _5\"></span>ngan <span class=\"_ _3\"> </span>repercusi\u00f3n <span class=\"_ _d\"> </span>en <span class=\"_ _3\"> </span>la recuperaci\u00f3n de los valores mencionados anteriormente, en concreto: \u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>Ingresos y EBITDA </span>\u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>Tasa de descuento </span>\u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>Tasa de crecimiento a perpetuidad </span>Respecto  a <span class=\"_ _3\"> </span>la  determinaci\u00f3n <span class=\"_ _3\"> </span>d<span class=\"_ _5\"></span>el  valor <span class=\"_ _3\"> </span>en  uso <span class=\"_ _d\"> </span>de  la<span class=\"_ _0\"></span>s  Un<span class=\"_ _0\"></span>idades  Gen<span class=\"_ _0\"></span>eradoras  de <span class=\"_ _3\"> </span>Efecti<span class=\"_ _a\"></span><span class=\"ls10\">vo</span> <span class=\"_ _d\"> </span>anteriormente indicadas, <span class=\"_ _b\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>onsidera <span class=\"_ _a\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>n<span class=\"_ _5\"></span>ing\u00fan <span class=\"_ _a\"></span>cambio <span class=\"_ _b\"></span>razonablemente <span class=\"_ _a\"></span>posible <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>cualquiera <span class=\"_ _a\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>hi<span class=\"_ _5\"></span>p\u00f3tesis clave <span class=\"_ _b\"></span>anteriores <span class=\"_ _b\"></span>supondr\u00eda <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>libros <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>UGEs <span class=\"_ _b\"></span>excediera <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>man<span class=\"_ _5\"></span>era <span class=\"_ _b\"></span>sustancial <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>valores recuperables. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-535": {
   "value": "6.<span class=\"ls0\"> <span class=\"_ _20\"> </span>FONDO DE COMERCIO Y COMBINACIONES DE NEGOCIOS<span class=\"ff3\"> </span></span>El <span class=\"_ _a\"></span>26 <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>junio <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>202<span class=\"_ _5\"></span>4 <span class=\"_ _a\"></span><span class=\"ls10\">se</span> <span class=\"_ _5\"></span>produjo<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>por <span class=\"_ _5\"></span>pa<span class=\"_ _5\"></span>rte <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>Cl\u00ednica <span class=\"_ _a\"></span>Baviera<span class=\"_ _5\"></span> <span class=\"_ _5\"></span><span class=\"ls15\">UK</span>, <span class=\"_ _a\"></span>S.L. <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>las<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>participaciones representativas de l<span class=\"_ _0\"></span>a totalidad <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>capital social de Eye <span class=\"_ _0\"></span>Hospital Group <span class=\"_ _0\"></span>Limited <span class=\"_ _0\"></span>y sus <span class=\"_ _0\"></span>sociedades dependientes Eye <span class=\"_ _3\"> </span>Hospital <span class=\"_ _d\"> </span>Limited, <span class=\"_ _3\"> </span>Optimax <span class=\"_ _d\"> </span>Clinics <span class=\"_ _3\"> </span>Limited, <span class=\"_ _3\"> </span>Ult<span class=\"_ _5\"></span>ralase <span class=\"_ _3\"> </span>Eye <span class=\"_ _3\"> </span>Clinics <span class=\"_ _d\"> </span>Limited <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>Fl<span class=\"_ _5\"></span>owerbell <span class=\"_ _3\"> </span>Limited<span class=\"_ _a\"></span> <span class=\"_ _3\"> </span>(Grupo Optimax) por un importe inicial de 10.808 miles de euros. Una <span class=\"_ _3\"> </span>parte <span class=\"_ _3\"> </span>del <span class=\"_ _d\"> </span>precio <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>adquisici\u00f3n <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>encuentra <span class=\"_ _3\"> </span>ap<span class=\"_ _5\"></span>lazado, <span class=\"_ _3\"> </span>conforme <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>lo <span class=\"_ _d\"> </span>estipulado <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>contrato <span class=\"_ _d\"> </span>de compraventa, y se<span class=\"_ _0\"></span> determinar\u00e1 <span class=\"_ _0\"></span>sobre la <span class=\"_ _0\"></span>base de <span class=\"_ _0\"></span>determinados p<span class=\"_ _0\"></span>ar\u00e1metros financieros <span class=\"_ _0\"></span>de estas <span class=\"_ _0\"></span>sociedades en<span class=\"_ _0\"></span> los ejercicios 20<span class=\"ls2\">27</span>, 20<span class=\"ls2\">28</span> <span class=\"_ _0\"></span>y 20<span class=\"ls2\">29</span>. <span class=\"_ _0\"></span>La mejor estima<span class=\"_ _0\"></span>ci\u00f3n del valor <span class=\"_ _0\"></span>actual de lo<span class=\"_ _0\"></span>s desembolsos que se <span class=\"_ _0\"></span>espera sean necesarios para <span class=\"_ _0\"></span>cancelar e<span class=\"_ _0\"></span>sa <span class=\"_ _0\"></span>obligaci\u00f3n por <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>de la D<span class=\"_ _0\"></span>irecci\u00f3n <span class=\"_ _0\"></span>del Grupo <span class=\"_ _0\"></span>asciende a<span class=\"_ _0\"></span> un <span class=\"_ _0\"></span>total de 3.589 miles de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>4.642 <span class=\"_ _0\"></span>miles <span class=\"_ _1\"></span>de e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2024) <span class=\"_ _1\"></span>(Nota 16).<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Dicho <span class=\"_ _1\"></span>importe i<span class=\"_ _0\"></span>ncluye <span class=\"_ _0\"></span>296 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>euros de <span class=\"_ _3\"> </span>gastos <span class=\"_ _4\"> </span>financieros <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>l<span class=\"_ _5\"></span>a <span class=\"_ _4\"> </span>actualizaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>dichos <span class=\"_ _4\"> </span>p<span class=\"_ _5\"></span>asivos <span class=\"_ _4\"> </span>al <span class=\"_ _3\"> </span>cierre <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>e<span class=\"_ _5\"></span>jercicio.<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>La <span class=\"_ _4\"> </span>variaci\u00f3n <span class=\"_ _4\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _4\"> </span>valor razonable ha generado un ingreso financiero por importe de 1.356 miles de euro<span class=\"_ _0\"></span>s.<span class=\"_ _5\"></span> Una <span class=\"_ _0\"></span>vez <span class=\"_ _0\"></span>incluidos <span class=\"_ _1\"></span>los cost<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>directamente <span class=\"_ _0\"></span>atr<span class=\"_ _0\"></span>ibuibles <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _0\"></span>combinaci\u00f3n <span class=\"_ _1\"></span>y teniendo <span class=\"_ _1\"></span>en cuent<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>e<span class=\"_ _5\"></span>fecto <span class=\"_ _0\"></span>financiero del <span class=\"_ _b\"></span>pago <span class=\"_ _a\"></span>a<span class=\"_ _5\"></span>plazado <span class=\"_ _b\"></span>indicado <span class=\"_ _a\"></span>anterio<span class=\"_ _5\"></span>rmente, <span class=\"_ _b\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>importe <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _b\"></span>precio <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>adquisici\u00f3n <span class=\"_ _a\"></span>asciende <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>1<span class=\"_ _5\"></span>5<span class=\"_ _5\"></span>.254 <span class=\"_ _b\"></span>miles <span class=\"_ _a\"></span>de euros.  Si <span class=\"_ _b\"></span>bie<span class=\"ls2\">n <span class=\"_ _a\"></span>el</span> <span class=\"_ _b\"></span>26 <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>junio <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>2024<span class=\"_ _5\"></span> <span class=\"_ _b\"></span><span class=\"ls10\">se</span> <span class=\"_ _a\"></span>complet\u00f3 <span class=\"_ _b\"></span>el <span class=\"_ _a\"></span>proceso <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>a<span class=\"_ _5\"></span>dquisici\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _a\"></span>100% <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>apital <span class=\"_ _b\"></span>social <span class=\"_ _a\"></span>del<span class=\"_ _a\"></span> <span class=\"_ _b\"></span>grupo<span class=\"_ _0\"></span> Optimax, <span class=\"_ _5\"></span>debido <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>cercan\u00eda <span class=\"_ _5\"></span>entre <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>adquisici\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>26 <span class=\"_ _5\"></span>junio <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>cierre <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>primer <span class=\"_ _5\"></span>semestre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>30 de junio; <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>asegurar l<span class=\"_ _0\"></span>a correcta <span class=\"_ _0\"></span>alineaci\u00f3n <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>est\u00e1ndares contable<span class=\"_ _0\"></span>s y <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>aplicables <span class=\"_ _0\"></span>y pr<span class=\"_ _0\"></span>esentar<span class=\"_ _5\"></span> informaci\u00f3n financiera consistente y precisa a <span class=\"_ _5\"></span>las partes interesadas, el Grupo <span class=\"_ _a\"></span>decidi\u00f3 <span class=\"_ _5\"></span>consolidar los activos <span class=\"ls10\">y </span>pasivos, as\u00ed como los resultados del grupo Optimax a partir de 1 de julio de<span class=\"_ _5\"></span> 2024. Por <span class=\"_ _0\"></span>otra <span class=\"_ _0\"></span>parte, <span class=\"_ _1\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>agosto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>realiz\u00f3 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>adquisi<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>62,8% <span class=\"_ _1\"></span>de Augenklinik <span class=\"_ _1\"></span>Trier Petri<span class=\"_ _0\"></span>sberg <span class=\"_ _0\"></span>GmbH (posteriormente <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span>enombrada <span class=\"_ _a\"></span>como <span class=\"_ _b\"></span>Care <span class=\"_ _b\"></span>V<span class=\"_ _0\"></span>ision <span class=\"_ _a\"></span>Tri<span class=\"_ _5\"></span>er <span class=\"_ _a\"></span>Gmb<span class=\"_ _5\"></span>H) <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>trav\u00e9s <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>Care <span class=\"_ _a\"></span>Vision <span class=\"_ _b\"></span>Ger<span class=\"_ _0\"></span>many <span class=\"_ _b\"></span>Gm<span class=\"_ _0\"></span>bH, <span class=\"_ _b\"></span>cuya fecha efectiva de consolidaci\u00f3n es el 1 de noviembre de 2024. Los efectos de la incorporaci\u00f3n al Grupo de estas sociedades se resumen a continuaci\u00f3n: Sociedad Fecha toma control Coste de la combinaci\u00f3n de negocios Valor razonable de los activos adquiridos <span class=\"ls3\">y</span><span class=\"ls3\"> </span>pasivos asumidos Fondo de comercio Eye Hospital Grou<span class=\"_ _0\"></span>p Limited (Grup<span class=\"_ _0\"></span>o Optimax) 01/07/2024 15.253.920 861.979 14.391.941 Care Vision Trier G<span class=\"_ _0\"></span>mbH 01/11/2024 16.956 16.956 - 15.270.876 878.935 14.391.941 El detalle del valor razonable de los activos adquiridos y pasivos asumidos y pasivos conti<span class=\"_ _0\"></span>ngentes en la fecha de adquisici\u00f3n del grupo Optimax se desglosa a continuaci\u00f3n: Valor contable activos adquiridos y pasivos asumidos Ajustes a valor razonable Valor razonable activos adquiridos y pasivos asumidos Inmovilizado intangib<span class=\"_ _0\"></span>le (marca) - 2.800.000 2.800.000 Inmovilizado ma<span class=\"_ _0\"></span>terial 1.721.699 11.847.919 13.569.618 Inversiones finan<span class=\"_ _0\"></span>cieras 113.119 - 113.119 Existencias 561.916 - 561.916 Deudores comer<span class=\"_ _0\"></span>ciales 861.633<span class=\"ls0\"> </span>- 861.633 Periodificacione<span class=\"_ _0\"></span>s 750.151 - 750.151 ACTIVO 4.008.518 14.647.919 18.656.437 Provisiones 484.751 334.197 818.947 Deudas financier<span class=\"_ _0\"></span>as 2.308.684 10.023.581 12.332.265 Pasivos por impu<span class=\"_ _0\"></span>estos diferidos - 1.072.535 1.072.535 Acreedores co<span class=\"_ _0\"></span>merciales 3.272.324 - 3.272.324 Periodificacione<span class=\"_ _0\"></span>s 298.385 - 298.385 PASIVO 6.364.145 11.430.313 17.794.458 Neto (2.355.627) 3.217.606 861.979 Dado <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>negocio <span class=\"_ _1\"></span>h<span class=\"_ _5\"></span>a <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>adquirido <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cifra <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>negocios <span class=\"_ _5\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2024 del grupo <span class=\"_ _0\"></span>se ha <span class=\"_ _0\"></span>visto i<span class=\"_ _0\"></span>ncrementado <span class=\"_ _0\"></span>en 6.896 <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>consecuencia de<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>combinaci\u00f3n de <span class=\"_ _0\"></span>negocio indicada <span class=\"_ _5\"></span>anteriormente y <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>resultado neto <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>ejercicio se <span class=\"_ _5\"></span>ha <span class=\"_ _5\"></span>visto <span class=\"_ _5\"></span>disminuido e<span class=\"_ _5\"></span>n <span class=\"_ _a\"></span>(3.199) miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros. <span class=\"_ _5\"></span>Si la adquisici\u00f3n <span class=\"_ _b\"></span>hubiera <span class=\"_ _b\"></span>tenido <span class=\"_ _b\"></span>lugar <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>1 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>enero <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2024, <span class=\"_ _e\"> </span>el <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cifra <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>negocios <span class=\"_ _b\"></span>aportada <span class=\"_ _b\"></span>habr\u00eda ascendido a 14.288 miles de euros, y el resultado neto aportado habr\u00eda sido de (6.458) miles de euros. Durante e<span class=\"_ _5\"></span>l eje<span class=\"_ _5\"></span>rcicio 2025, <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>dentro <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>per\u00edodo de <span class=\"_ _5\"></span>valoraci\u00f3n e<span class=\"_ _5\"></span>stablecido <span class=\"_ _5\"></span>por la<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>NIIF 3, <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>ha registrado un <span class=\"_ _a\"></span>ajuste <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>ignificativo <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>fondo <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>mercio <span class=\"_ _5\"></span>derivado <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _a\"></span>reconocimiento <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>efecto <span class=\"_ _5\"></span>fi<span class=\"_ _5\"></span>scal <span class=\"_ _5\"></span>asociado <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>a marca <span class=\"_ _b\"></span>identificada <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>ombinaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>negocios <span class=\"_ _b\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _b\"></span>Optimax. <span class=\"_ _a\"></span>Dicho <span class=\"_ _b\"></span>ajuste <span class=\"_ _a\"></span>responde <span class=\"_ _b\"></span>a <span class=\"_ _a\"></span>informaci\u00f3n adicional obtenida sobre hechos y circunstancias existentes en la fecha de adquisici\u00f3n y, en consecuencia, se ha <span class=\"_ _4\"> </span>registrado <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>forma <span class=\"_ _4\"> </span>retroactiva, <span class=\"_ _4\"> </span>reexpresando <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>cifras <span class=\"_ _4\"> </span>compa<span class=\"_ _5\"></span>rativas <span class=\"_ _e\"> </span>c<span class=\"_ _5\"></span>o<span class=\"_ _5\"></span>mo <span class=\"_ _4\"> </span>si <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>contabilizaci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la combinaci\u00f3n de negocios se hubiera completado en dicha fecha. A <span class=\"_ _4\"> </span><span class=\"ls0\">c<span class=\"_ _5\"></span>ontinuaci\u00f3n, <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>presenta <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>detalle <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>el<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>m<span class=\"_ _5\"></span>ovimiento <span class=\"_ _3\"> </span>del <span class=\"_ _4\"> </span>fo<span class=\"_ _5\"></span>ndo <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>comercio <span class=\"_ _3\"> </span>por <span class=\"_ _4\"> </span>la<span class=\"_ _5\"></span>s <span class=\"_ _4\"> </span>dis<span class=\"_ _5\"></span>tintas <span class=\"_ _4\"> </span>unidades </span>generadoras de efectivo o Grupos de \u00e9stas a las que est\u00e1 asignado: Sociedad 31/12/2024 (reexpresado) 31/12/2025 Care Vision German<span class=\"_ _0\"></span>y, GbmH 12.351.710 12.351.710 Cl\u00ednica Baviera Zap<span class=\"_ _0\"></span>ateros, S<span class=\"_ _0\"></span>.L.(UGE Albacete) 432.863 432.863 Cl\u00ednica Baviera <span class=\"_ _0\"></span>San Sebast<span class=\"_ _0\"></span>i\u00e1n, S.L. (UGE San Sebasti\u00e1n) 673.595 673.595 UGE Venezia<span class=\"_ _0\"></span> (anteriormente a<span class=\"_ _0\"></span>signado<span class=\"_ _0\"></span> a Clinica Torre Eva S.r.L.) 1.157.670 1.157.670 Eye Hospital Grou<span class=\"_ _0\"></span>p Limited (Gr<span class=\"_ _0\"></span>upo Optimax) 14.391.941 14.391.941 Total 29.007.779 29.007.779 Sociedad 31/12/2023 Altas Bajas 31/12/2024 (reexpresado) Care Vision German<span class=\"_ _0\"></span>y, GbmH<span class=\"_ _0\"></span> 12.351.710 - - 12.351.710 Cl\u00ednica Baviera Zap<span class=\"_ _0\"></span>ateros, S<span class=\"_ _0\"></span>.L.(UGE Albacete) 432.863 - - 432.863 Cl\u00ednica Baviera <span class=\"_ _0\"></span>San Sebast<span class=\"_ _0\"></span>i\u00e1n, S.L. (UGE San Sebasti\u00e1n) 673.595 - - 673.595 Clinica Torre E<span class=\"_ _0\"></span>va S.r.L. 1.157.670 - - 1.157.670 Eye Hospital Grou<span class=\"_ _0\"></span>p Limited (Grup<span class=\"_ _0\"></span>o Optimax) - 14.391.941 - 14.391.941 Total 14.615.838 14.391.941 - 29.007.779 Test de deterioro de los fondos de comercio y de la marca El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>realiza <span class=\"_ _b\"></span>anual<span class=\"_ _0\"></span>mente <span class=\"_ _b\"></span>o <span class=\"_ _5\"></span>siempre<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _a\"></span>existan <span class=\"_ _a\"></span>indicios <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>terioro,<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>test <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>dete<span class=\"_ _0\"></span>rioro <span class=\"_ _a\"></span>comparando <span class=\"_ _a\"></span>el valor recuperable de la Unidad Generadora de Efectivo (UGE) do<span class=\"_ _5\"></span>nde est\u00e1n asignados los fondos de comercio<span class=\"_ _a\"></span> y la <span class=\"_ _0\"></span>marca <span class=\"_ _0\"></span>Opti<span class=\"_ _0\"></span>max (not<span class=\"_ _0\"></span>a 7)<span class=\"_ _0\"></span> con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>contable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dicha <span class=\"_ _0\"></span>Un<span class=\"_ _0\"></span>idad Ge<span class=\"_ _0\"></span>neradora <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Efectivo. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>todos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>casos,<span class=\"_ _0\"></span> estos c\u00e1lculos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>basan en <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>yecciones de <span class=\"_ _0\"></span>los f<span class=\"_ _0\"></span>lujos de<span class=\"_ _0\"></span> efectivo <span class=\"_ _0\"></span>generados p<span class=\"_ _0\"></span>or las <span class=\"_ _0\"></span>Unidades Ge<span class=\"_ _0\"></span>neradoras <span class=\"_ _0\"></span>de Efectivo <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>desprenden <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _5\"></span>resultados <span class=\"_ _5\"></span>operativos <span class=\"_ _5\"></span>actuales <span class=\"_ _5\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _5\"></span>planes <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>negocio <span class=\"_ _5\"></span>existen<span class=\"_ _5\"></span>tes, <span class=\"_ _5\"></span>que cubren <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>per\u00edodo d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>inco <span class=\"_ _0\"></span>a\u00f1<span class=\"_ _0\"></span>os. <span class=\"_ _0\"></span>Las <span class=\"_ _1\"></span>previsiones <span class=\"_ _0\"></span>son <span class=\"_ _1\"></span>re<span class=\"_ _5\"></span>alizadas <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>cuerdo <span class=\"_ _0\"></span>con <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>experiencia <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>resultados hist\u00f3ricos, <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>indicadores <span class=\"_ _5\"></span>m<span class=\"_ _5\"></span>acroecon\u00f3micos, <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>planes <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>inv<span class=\"_ _5\"></span>ersi\u00f3n <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>mejores <span class=\"_ _a\"></span>estimaciones <span class=\"_ _5\"></span>di<span class=\"_ _5\"></span>sponibles sobre <span class=\"_ _a\"></span><span class=\"lsb\">lo</span>s <span class=\"_ _a\"></span>ingresos <span class=\"_ _a\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>resultados <span class=\"_ _a\"></span>futuro <span class=\"_ _b\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>como<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>otros <span class=\"_ _a\"></span>facto<span class=\"_ _5\"></span>res <span class=\"_ _a\"></span>diversos <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>ente<span class=\"_ _5\"></span>ndidos <span class=\"_ _a\"></span>como razonables de acuerdo con las circunstancias. La <span class=\"_ _b\"> </span>Dir<span class=\"_ _5\"></span>ecci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _e\"> </span>Sociedad <span class=\"_ _b\"></span>dominante <span class=\"_ _e\"> </span>revisa <span class=\"_ _b\"></span>el <span class=\"_ _e\"> </span>rendimiento <span class=\"_ _b\"></span>empresarial <span class=\"_ _b\"></span>en <span class=\"_ _e\"> </span>base <span class=\"_ _b\"></span>a <span class=\"_ _e\"> </span>las <span class=\"_ _b\"></span>\u00e1reas <span class=\"_ _e\"> </span>geogr\u00e1ficas (Espa\u00f1a, <span class=\"_ _4\"> </span>Alemania, <span class=\"_ _4\"> </span>Italia <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>Reino <span class=\"_ _e\"> </span>Uni<span class=\"_ _5\"></span>do) <span class=\"_ _4\"> </span>excepto <span class=\"_ _4\"> </span>para <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>cl\u00ednicas <span class=\"_ _4\"> </span>donde <span class=\"_ _4\"> </span>existen <span class=\"_ _4\"> </span>socios <span class=\"_ _4\"> </span>minoritarios <span class=\"_ _4\"> </span>que representan en s\u00ed mismas una UGE (gerencia). De <span class=\"_ _5\"></span>a<span class=\"_ _5\"></span>cuerdo <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>las <span class=\"_ _a\"></span>estimaciones <span class=\"_ _5\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>royecciones <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>que <span class=\"_ _5\"></span>dispone <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _a\"></span>dominante, las previsiones de los <span class=\"_ _5\"></span>flujos de efectivo atribuibles a <span class=\"_ _5\"></span>las distintas Unidades Generadoras de Efectivo o <span class=\"_ _5\"></span>Grupos de ellas a <span class=\"_ _0\"></span>las que<span class=\"_ _0\"></span> se en<span class=\"_ _0\"></span>cuentran asignados los f<span class=\"_ _0\"></span>ondos de <span class=\"_ _0\"></span>comercio perm<span class=\"_ _0\"></span>iten al Gru<span class=\"_ _0\"></span>po recuperar e<span class=\"_ _0\"></span>l valor <span class=\"_ _0\"></span>de los fondos de comercio registrados a 31 de diciembre de 202<span class=\"lsc\">5 <span class=\"_ _5\"></span></span>y 2024<span class=\"ls8\">. </span> Principales hip\u00f3tesis utilizadas en los cambios de valor en us<span class=\"_ _0\"></span>o<span class=\"_ _5\"></span><span class=\"ff3\"> </span>Para <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>c\u00e1lculo del <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>en uso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>diferentes <span class=\"_ _5\"></span>Unidades Gene<span class=\"_ _5\"></span>radoras de <span class=\"_ _5\"></span>Efectivo <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>utilizan <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>siguientes hip\u00f3tesis: - <span class=\"_ _21\"> </span>EBITDA <span class=\"_ _21\"> </span> - <span class=\"_ _21\"> </span>Tasas de descuento - <span class=\"_ _21\"> </span>Cuota de mercado durante el per\u00edodo proyectado - <span class=\"_ _21\"> </span>Tasas de crecimiento utilizadas para extrapolar los flujos de efectivo m\u00e1s all\u00e1 del periodo presupuestado<span class=\"_ _5\"></span> EBITDA<span class=\"ff3\">: <span class=\"_ _b\"></span>se <span class=\"_ _a\"></span>b<span class=\"_ _5\"></span>asan <span class=\"_ _b\"></span>tanto <span class=\"_ _a\"></span>en <span class=\"_ _b\"></span>valores <span class=\"_ _b\"></span>hi<span class=\"_ _0\"></span>st\u00f3ricos <span class=\"_ _b\"></span>como <span class=\"_ _a\"></span>en <span class=\"_ _b\"></span>incrementos <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>sperados <span class=\"_ _b\"></span>por <span class=\"_ _a\"></span>mejoras <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>eficiencia<span class=\"_ _5\"></span> </span>derivadas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>reducci\u00f3n de<span class=\"_ _5\"></span> cos<span class=\"_ _5\"></span>tes fijos <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>variables <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>paciente, <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>mejor <span class=\"_ _5\"></span>aprovechamiento <span class=\"_ _5\"></span>de l<span class=\"_ _5\"></span>os recursos m\u00e9dicos y administrativos existentes, aumentando la productividad y reduciendo <span class=\"_ _5\"></span><span class=\"ls14\">in</span>eficiencias. Tasas <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>descuento<span class=\"ff3\">: <span class=\"_ _b\"></span>se <span class=\"_ _a\"></span>ha <span class=\"_ _b\"></span>to<span class=\"_ _0\"></span>mado <span class=\"_ _b\"></span>el <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>ste <span class=\"_ _a\"></span>medio <span class=\"_ _b\"></span>ponder<span class=\"_ _0\"></span>ado <span class=\"_ _a\"></span>del <span class=\"_ _b\"></span>capital <span class=\"_ _a\"></span>(WACC) <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>mercado, <span class=\"_ _b\"></span>teniendo <span class=\"_ _a\"></span>en </span>cuenta los riesgos espec\u00edficos, el sector de actividad y el <span class=\"_ _0\"></span>valor temporal del dinero. <span class=\"_ _5\"></span> Cuota de <span class=\"_ _0\"></span>mercado <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>per\u00edodo proyectado<span class=\"ff3\">: <span class=\"_ _0\"></span>la Dir<span class=\"_ _0\"></span>ecci\u00f3n <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a Sociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _0\"></span>eval\u00faa <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>caso </span>cual es la evoluci\u00f3n previsible de la Unidad Generadora de Efectivo respecto a sus competidores, trasladando las conclusiones a las estimaciones de flujos de efectivo. Tasas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>crecimiento <span class=\"_ _5\"></span>utilizadas <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>ex<span class=\"_ _5\"></span>trapolar lo<span class=\"_ _5\"></span>s <span class=\"_ _5\"></span>flujos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>efectivo <span class=\"_ _5\"></span>m\u00e1s <span class=\"_ _5\"></span>a<span class=\"_ _5\"></span>ll\u00e1 d<span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>periodo <span class=\"_ _b\"></span>proyectado<span class=\"ff3\">: se <span class=\"_ _a\"></span>han </span>tomado <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>referencia <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>mercado. <span class=\"_ _5\"></span>El <span class=\"_ _5\"></span>Grupo <span class=\"_ _a\"></span>ha <span class=\"_ _5\"></span>estimado e<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>202<span class=\"_ _5\"></span>5 <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>recimiento <span class=\"_ _5\"></span>nulo <span class=\"_ _5\"></span>para extrapolar los flujos de efectivo m\u00e1s all\u00e1 del periodo de cinco a\u00f1os.<div class=\"c w69 h31 gse1\"><div class=\"t m0 xa1 h11 y47 ff2 fs3 fc0 sc0 ls3 ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w6a h31 gse2\"><div class=\"t m0 x13 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">Alemania </div></div><div class=\"c w6b h31 gse3\"><div class=\"t m0 x1d h11 y48 ff2 fs3 fc0 sc0 ls0 ws0\">Albacete </div><div class=\"t m0 x13 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">Espa\u00f1a) </div></div><div class=\"c w6c h31 gse4\"><div class=\"t m0 x37 h11 y111 ff2 fs3 fc0 sc0 ls0 ws0\">San </div><div class=\"t m0 x31 h11 y48 ff2 fs3 fc0 sc0 ls0 ws0\">Sebasti\u00e1n </div><div class=\"t m0 x1d h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">(Espa\u00f1a) </div></div><div class=\"c w6d h31 gse5\"><div class=\"t m0 x13 h11 y48 ff2 fs3 fc0 sc0 ls0 ws0\">Venezia </div><div class=\"t m0 x4d h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">(Italia) </div></div><div class=\"c w6e h31 gse6\"><div class=\"t m0 x37 h11 y47 ff2 fs3 fc0 sc0 ls16 ws0\">UK<span class=\"ls0\"> </span></div></div><div class=\"c w69 h1d gse7\"><div class=\"t m0 x7 hd y48 ff3 fs3 fc0 sc0 ls0 ws0\">Ventas 2029 (<span class=\"_ _0\"></span>% tasa cre<span class=\"_ _0\"></span>cimiento </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">2025)<span class=\"ls0\"> </span></div></div><div class=\"c w6a h1d gse8\"><div class=\"t m0 xac hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">64%<span class=\"ls0\"> </span></div></div><div class=\"c w6b h1d gse9\"><div class=\"t m0 x1e hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">16%<span class=\"ls0\"> </span></div></div><div class=\"c w6c h1d gsea\"><div class=\"t m0 x33 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">14%<span class=\"ls0\"> </span></div></div><div class=\"c w6d h1d gseb\"><div class=\"t m0 x33 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">14%<span class=\"ls0\"> </span></div></div><div class=\"c w6e h1d gsec\"><div class=\"t m0 x3b hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">185%<span class=\"ls0\"> </span></div></div><div class=\"c w69 h58 gsed\"><div class=\"t m0 x7 hd y3a9 ff3 fs3 fc0 sc0 ls0 ws0\">EBITDA 2029 (%<span class=\"_ _0\"></span> tasa de cre<span class=\"_ _0\"></span>cimiento </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">2025)<span class=\"ls0\"> </span></div></div><div class=\"c w6a h58 gsee\"><div class=\"t m0 xac hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">70%<span class=\"ls0\"> </span></div></div><div class=\"c w6b h58 gsef\"><div class=\"t m0 x1e hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">10%<span class=\"ls0\"> </span></div></div><div class=\"c w6c h58 gsf0\"><div class=\"t m0 x33 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">15%<span class=\"ls0\"> </span></div></div><div class=\"c w6d h58 gsf1\"><div class=\"t m0 x26 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">153%<span class=\"ls0\"> </span></div></div><div class=\"c w6e h58 gsf2\"><div class=\"t m0 x28 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w69 h42 gsf3\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Tasa de crecimien<span class=\"_ _0\"></span>to a largo<span class=\"_ _0\"></span> plazo </div></div><div class=\"c w6a h42 gsf4\"><div class=\"t m0 x28 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">0%<span class=\"ls0\"> </span></div></div><div class=\"c w6b h42 gsf5\"><div class=\"t m0 x32 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">0%<span class=\"ls0\"> </span></div></div><div class=\"c w6c h42 gsf6\"><div class=\"t m0 x54 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">0%<span class=\"ls0\"> </span></div></div><div class=\"c w6d h42 gsf7\"><div class=\"t m0 x54 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">0%<span class=\"ls0\"> </span></div></div><div class=\"c w6e h42 gsf8\"><div class=\"t m0 x1e hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">0%<span class=\"ls0\"> </span></div></div><div class=\"c w69 h42 gsf9\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Tasa de descuento<span class=\"_ _0\"></span> </div></div><div class=\"c w6a h42 gsfa\"><div class=\"t m0 x33 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">6,94% </div></div><div class=\"c w6b h42 gsfb\"><div class=\"t m0 x9 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">7,75% </div></div><div class=\"c w6c h42 gsfc\"><div class=\"t m0 x77 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">7,75% </div></div><div class=\"c w6d h42 gsfd\"><div class=\"t m0 x77 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">8,05% </div></div><div class=\"c w6e h42 gsfe\"><div class=\"t m0 x1c hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">8,54% </div></div><div class=\"c w6f h31 gsff\"><div class=\"t m0 xad h11 y47 ff2 fs3 fc0 sc0 ls3 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w70 h31 gs100\"><div class=\"t m0 x1a h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">Alemania </div></div><div class=\"c w71 h31 gs101\"><div class=\"t m0 x13 h11 y48 ff2 fs3 fc0 sc0 ls0 ws0\">Albacete </div><div class=\"t m0 x1a h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">Espa\u00f1a) </div></div><div class=\"c w72 h31 gs102\"><div class=\"t m0 x7 h11 y48 ff2 fs3 fc0 sc0 ls0 ws0\">San Sebasti\u00e1n<span class=\"_ _0\"></span> </div><div class=\"t m0 x13 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">(Espa\u00f1a) </div></div><div class=\"c w73 h31 gs103\"><div class=\"t m0 x19 h11 y111 ff2 fs3 fc0 sc0 ls0 ws0\">Torre Eva </div><div class=\"t m0 x13 h11 y48 ff2 fs3 fc0 sc0 ls0 ws0\">(Venezia </div><div class=\"t m0 x18 h11 y47 ff2 fs3 fc0 sc0 ls0 ws0\">Italia) </div></div><div class=\"c w74 h31 gs104\"><div class=\"t m0 x22 h11 y47 ff2 fs3 fc0 sc0 ls16 ws0\">UK<span class=\"ls0\"> </span></div></div><div class=\"c w6f hf gs105\"><div class=\"t m0 x7 hd y48 ff3 fs3 fc0 sc0 ls0 ws0\">Ventas 2028 (<span class=\"_ _0\"></span>% tasa cre<span class=\"_ _0\"></span>cimiento </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">2024)<span class=\"ls0\"> </span></div></div><div class=\"c w70 hf gs106\"><div class=\"t m0 x53 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">50%<span class=\"ls0\"> </span></div></div><div class=\"c w71 hf gs107\"><div class=\"t m0 x55 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">18%<span class=\"ls0\"> </span></div></div><div class=\"c w72 hf gs108\"><div class=\"t m0 x55 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">18%<span class=\"ls0\"> </span></div></div><div class=\"c w73 hf gs109\"><div class=\"t m0 x55 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">38%<span class=\"ls0\"> </span></div></div><div class=\"c w74 hf gs10a\"><div class=\"t m0 x9 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">199%<span class=\"ls0\"> </span></div></div><div class=\"c w6f h1d gs10b\"><div class=\"t m0 x7 hd y48 ff3 fs3 fc0 sc0 ls0 ws0\">EBITDA 2028 (%<span class=\"_ _0\"></span> tasa de cre<span class=\"_ _0\"></span>cimiento </div><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">2024)<span class=\"ls0\"> </span></div></div><div class=\"c w70 h1d gs10c\"><div class=\"t m0 x53 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">56%<span class=\"ls0\"> </span></div></div><div class=\"c w71 h1d gs10d\"><div class=\"t m0 x55 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">49%<span class=\"ls0\"> </span></div></div><div class=\"c w72 h1d gs10e\"><div class=\"t m0 x55 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">38%<span class=\"ls0\"> </span></div></div><div class=\"c w73 h1d gs10f\"><div class=\"t m0 x55 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">39%<span class=\"ls0\"> </span></div></div><div class=\"c w74 h1d gs110\"><div class=\"t m0 x99 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w6f h42 gs111\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Tasa de crecimien<span class=\"_ _0\"></span>to a largo<span class=\"_ _0\"></span> plazo </div></div><div class=\"c w70 h42 gs112\"><div class=\"t m0 xa hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">0%<span class=\"ls0\"> </span></div></div><div class=\"c w71 h42 gs113\"><div class=\"t m0 x53 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">0%<span class=\"ls0\"> </span></div></div><div class=\"c w72 h42 gs114\"><div class=\"t m0 x56 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">0%<span class=\"ls0\"> </span></div></div><div class=\"c w73 h42 gs115\"><div class=\"t m0 x53 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">0%<span class=\"ls0\"> </span></div></div><div class=\"c w74 h42 gs116\"><div class=\"t m0 x54 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">0%<span class=\"ls0\"> </span></div></div><div class=\"c w6f h43 gs117\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">Tasa de descuen<span class=\"_ _0\"></span>to </div></div><div class=\"c w70 h43 gs118\"><div class=\"t m0 xa hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">6%<span class=\"ls0\"> </span></div></div><div class=\"c w71 h43 gs119\"><div class=\"t m0 x53 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">7%<span class=\"ls0\"> </span></div></div><div class=\"c w72 h43 gs11a\"><div class=\"t m0 x56 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">7%<span class=\"ls0\"> </span></div></div><div class=\"c w73 h43 gs11b\"><div class=\"t m0 x53 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">7%<span class=\"ls0\"> </span></div></div><div class=\"c w74 h43 gs11c\"><div class=\"t m0 x54 hd y47 ff3 fs3 fc0 sc0 ls3 ws0\">9%<span class=\"ls0\"> </span></div></div><div class=\"c w2 h0_1 gs11d\"><div class=\"t m0 x2 h8 y264 ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y3b2 ff3 fs2 fc0 sc0 ls0 ws0\">Durante <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>han <span class=\"_ _5\"></span>ajustado l<span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>tasas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>descuento <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>riesgos <span class=\"_ _5\"></span>espec\u00edficos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>cada <span class=\"_ _5\"></span>UGE qu<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>genera <span class=\"_ _5\"></span>los </div><div class=\"t m0 x2 h8 yc4 ff3 fs2 fc0 sc0 ls0 ws0\">flujos. </div><div class=\"t m0 x2 h8 y267 ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y268 ff3 fs2 fc0 sc0 ls0 ws0\">La <span class=\"_ _5\"></span>Direcci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _5\"></span>dominante <span class=\"_ _5\"></span>considera <span class=\"_ _5\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _5\"></span>existe <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>fondos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>comercio <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>ci<span class=\"_ _5\"></span>erre </div><div class=\"t m0 x2 h8 y3b3 ff3 fs2 fc0 sc0 ls0 ws0\">de <span class=\"_ _4\"> </span>los <span class=\"_ _e\"> </span>ejercicios <span class=\"_ _4\"> </span>2025 <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>2024, <span class=\"_ _4\"> </span>por <span class=\"_ _e\"> </span>lo <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>no <span class=\"_ _e\"> </span>se <span class=\"_ _4\"> </span>ha <span class=\"_ _4\"> </span>realizado <span class=\"_ _e\"> </span>correcci\u00f3n <span class=\"_ _4\"> </span>valorativa <span class=\"_ _e\"> </span>alguna <span class=\"_ _4\"> </span>durante <span class=\"_ _4\"> </span>dichos </div><div class=\"t m0 x2 h8 y3b4 ff3 fs2 fc0 sc0 ls0 ws0\">ejercicios. </div><div class=\"t m0 x2 h3c y26b ff6 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h3c y26c ff6 fs2 fc0 sc0 ls0 ws0\">An\u00e1lisis de sensibilidad de cambios en premisas clave </div><div class=\"t m0 x2 h3c y3b5 ff6 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y3b6 ff3 fs2 fc0 sc0 ls0 ws0\">La <span class=\"_ _4\"> </span>Direcci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>Sociedad <span class=\"_ _e\"> </span>d<span class=\"_ _5\"></span>ominante <span class=\"_ _4\"> </span>realiza <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>an\u00e1lisis <span class=\"_ _4\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>sensibilidad<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>l<span class=\"_ _5\"></span>as <span class=\"_ _4\"> </span>distintas <span class=\"_ _4\"> </span>premisas <span class=\"_ _4\"> </span>para </div><div class=\"t m0 x2 h8 y26e ff3 fs2 fc0 sc0 ls0 ws0\">asegurar <span class=\"_ _3\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>posibles <span class=\"_ _d\"> </span>cambios <span class=\"_ _3\"> </span>e<span class=\"_ _5\"></span>n <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>e<span class=\"_ _5\"></span>stimaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>dichos  in<span class=\"_ _0\"></span>dicadores <span class=\"_ _3\"> </span>no <span class=\"_ _3\"> </span>te<span class=\"_ _5\"></span>ngan <span class=\"_ _3\"> </span>repercusi\u00f3n <span class=\"_ _d\"> </span>en <span class=\"_ _3\"> </span>la </div><div class=\"t m0 x2 h8 y26f ff3 fs2 fc0 sc0 ls0 ws0\">recuperaci\u00f3n de los valores mencionados anteriormente, en concreto: </div><div class=\"t m0 x63 h8 y3b7 ff5 fs2 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>Ingresos y EBITDA </span></div><div class=\"t m0 x63 h8 y3b8 ff5 fs2 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>Tasa de descuento </span></div><div class=\"t m0 x63 h8 y3b9 ff5 fs2 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>Tasa de crecimiento a perpetuidad </span></div><div class=\"t m0 x2 h8 y3ba ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y6c ff3 fs2 fc0 sc0 ls0 ws0\">Respecto  a <span class=\"_ _3\"> </span>la  determinaci\u00f3n <span class=\"_ _3\"> </span>d<span class=\"_ _5\"></span>el  valor <span class=\"_ _3\"> </span>en  uso <span class=\"_ _d\"> </span>de  la<span class=\"_ _0\"></span>s  Un<span class=\"_ _0\"></span>idades  Gen<span class=\"_ _0\"></span>eradoras  de <span class=\"_ _3\"> </span>Efecti<span class=\"_ _a\"></span><span class=\"ls10\">vo</span> <span class=\"_ _d\"> </span>anteriormente </div><div class=\"t m0 x2 h8 y3bb ff3 fs2 fc0 sc0 ls0 ws0\">indicadas, <span class=\"_ _b\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>onsidera <span class=\"_ _a\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>n<span class=\"_ _5\"></span>ing\u00fan <span class=\"_ _a\"></span>cambio <span class=\"_ _b\"></span>razonablemente <span class=\"_ _a\"></span>posible <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>cualquiera <span class=\"_ _a\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>hi<span class=\"_ _5\"></span>p\u00f3tesis </div><div class=\"t m0 x2 h8 y3bc ff3 fs2 fc0 sc0 ls0 ws0\">clave <span class=\"_ _b\"></span>anteriores <span class=\"_ _b\"></span>supondr\u00eda <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>libros <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>UGEs <span class=\"_ _b\"></span>excediera <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>man<span class=\"_ _5\"></span>era <span class=\"_ _b\"></span>sustancial <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>valores </div><div class=\"t m0 x2 h8 y3bd ff3 fs2 fc0 sc0 ls0 ws0\">recuperables. </div><div class=\"t m0 x2 h8 y3be ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8 y3bf ff3 fs2 fc0 sc0 ls0 ws0\"> <span class=\"_ _10\"> </span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-547": {
   "value": "Test de deterioro de los fondos de comercio y de la marca El <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>realiza <span class=\"_ _b\"></span>anual<span class=\"_ _0\"></span>mente <span class=\"_ _b\"></span>o <span class=\"_ _5\"></span>siempre<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _a\"></span>existan <span class=\"_ _a\"></span>indicios <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>terioro,<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>test <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>dete<span class=\"_ _0\"></span>rioro <span class=\"_ _a\"></span>comparando <span class=\"_ _a\"></span>el valor recuperable de la Unidad Generadora de Efectivo (UGE) do<span class=\"_ _5\"></span>nde est\u00e1n asignados los fondos de comercio<span class=\"_ _a\"></span> y la <span class=\"_ _0\"></span>marca <span class=\"_ _0\"></span>Opti<span class=\"_ _0\"></span>max (not<span class=\"_ _0\"></span>a 7)<span class=\"_ _0\"></span> con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>contable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dicha <span class=\"_ _0\"></span>Un<span class=\"_ _0\"></span>idad Ge<span class=\"_ _0\"></span>neradora <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Efectivo. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>todos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>casos,<span class=\"_ _0\"></span> estos c\u00e1lculos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>basan en <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>yecciones de <span class=\"_ _0\"></span>los f<span class=\"_ _0\"></span>lujos de<span class=\"_ _0\"></span> efectivo <span class=\"_ _0\"></span>generados p<span class=\"_ _0\"></span>or las <span class=\"_ _0\"></span>Unidades Ge<span class=\"_ _0\"></span>neradoras <span class=\"_ _0\"></span>de Efectivo <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>desprenden <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _5\"></span>resultados <span class=\"_ _5\"></span>operativos <span class=\"_ _5\"></span>actuales <span class=\"_ _5\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _5\"></span>planes <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>negocio <span class=\"_ _5\"></span>existen<span class=\"_ _5\"></span>tes, <span class=\"_ _5\"></span>que cubren <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>per\u00edodo d<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>inco <span class=\"_ _0\"></span>a\u00f1<span class=\"_ _0\"></span>os. <span class=\"_ _0\"></span>Las <span class=\"_ _1\"></span>previsiones <span class=\"_ _0\"></span>son <span class=\"_ _1\"></span>re<span class=\"_ _5\"></span>alizadas <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>cuerdo <span class=\"_ _0\"></span>con <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>experiencia <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>resultados hist\u00f3ricos, <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>indicadores <span class=\"_ _5\"></span>m<span class=\"_ _5\"></span>acroecon\u00f3micos, <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>planes <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>inv<span class=\"_ _5\"></span>ersi\u00f3n <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>mejores <span class=\"_ _a\"></span>estimaciones <span class=\"_ _5\"></span>di<span class=\"_ _5\"></span>sponibles sobre <span class=\"_ _a\"></span><span class=\"lsb\">lo</span>s <span class=\"_ _a\"></span>ingresos <span class=\"_ _a\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>resultados <span class=\"_ _a\"></span>futuro <span class=\"_ _b\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _a\"></span>como<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>otros <span class=\"_ _a\"></span>facto<span class=\"_ _5\"></span>res <span class=\"_ _a\"></span>diversos <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>son <span class=\"_ _a\"></span>ente<span class=\"_ _5\"></span>ndidos <span class=\"_ _a\"></span>como razonables de acuerdo con las circunstancias. La <span class=\"_ _b\"> </span>Dir<span class=\"_ _5\"></span>ecci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _e\"> </span>Sociedad <span class=\"_ _b\"></span>dominante <span class=\"_ _e\"> </span>revisa <span class=\"_ _b\"></span>el <span class=\"_ _e\"> </span>rendimiento <span class=\"_ _b\"></span>empresarial <span class=\"_ _b\"></span>en <span class=\"_ _e\"> </span>base <span class=\"_ _b\"></span>a <span class=\"_ _e\"> </span>las <span class=\"_ _b\"></span>\u00e1reas <span class=\"_ _e\"> </span>geogr\u00e1ficas (Espa\u00f1a, <span class=\"_ _4\"> </span>Alemania, <span class=\"_ _4\"> </span>Italia <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>Reino <span class=\"_ _e\"> </span>Uni<span class=\"_ _5\"></span>do) <span class=\"_ _4\"> </span>excepto <span class=\"_ _4\"> </span>para <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>cl\u00ednicas <span class=\"_ _4\"> </span>donde <span class=\"_ _4\"> </span>existen <span class=\"_ _4\"> </span>socios <span class=\"_ _4\"> </span>minoritarios <span class=\"_ _4\"> </span>que representan en s\u00ed mismas una UGE (gerencia). De <span class=\"_ _5\"></span>a<span class=\"_ _5\"></span>cuerdo <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>las <span class=\"_ _a\"></span>estimaciones <span class=\"_ _5\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>royecciones <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>que <span class=\"_ _5\"></span>dispone <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _a\"></span>dominante, las previsiones de los <span class=\"_ _5\"></span>flujos de efectivo atribuibles a <span class=\"_ _5\"></span>las distintas Unidades Generadoras de Efectivo o <span class=\"_ _5\"></span>Grupos de ellas a <span class=\"_ _0\"></span>las que<span class=\"_ _0\"></span> se en<span class=\"_ _0\"></span>cuentran asignados los f<span class=\"_ _0\"></span>ondos de <span class=\"_ _0\"></span>comercio perm<span class=\"_ _0\"></span>iten al Gru<span class=\"_ _0\"></span>po recuperar e<span class=\"_ _0\"></span>l valor <span class=\"_ _0\"></span>de los fondos de comercio registrados a 31 de diciembre de 202<span class=\"lsc\">5 <span class=\"_ _5\"></span></span>y 2024<span class=\"ls8\">. </span> Principales hip\u00f3tesis utilizadas en los cambios de valor en us<span class=\"_ _0\"></span>o<span class=\"_ _5\"></span><span class=\"ff3\"> </span>Para <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>c\u00e1lculo del <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>en uso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>diferentes <span class=\"_ _5\"></span>Unidades Gene<span class=\"_ _5\"></span>radoras de <span class=\"_ _5\"></span>Efectivo <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>utilizan <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>siguientes hip\u00f3tesis: - <span class=\"_ _21\"> </span>EBITDA <span class=\"_ _21\"> </span> - <span class=\"_ _21\"> </span>Tasas de descuento - <span class=\"_ _21\"> </span>Cuota de mercado durante el per\u00edodo proyectado - <span class=\"_ _21\"> </span>Tasas de crecimiento utilizadas para extrapolar los flujos de efectivo m\u00e1s all\u00e1 del periodo presupuestado<span class=\"_ _5\"></span> EBITDA<span class=\"ff3\">: <span class=\"_ _b\"></span>se <span class=\"_ _a\"></span>b<span class=\"_ _5\"></span>asan <span class=\"_ _b\"></span>tanto <span class=\"_ _a\"></span>en <span class=\"_ _b\"></span>valores <span class=\"_ _b\"></span>hi<span class=\"_ _0\"></span>st\u00f3ricos <span class=\"_ _b\"></span>como <span class=\"_ _a\"></span>en <span class=\"_ _b\"></span>incrementos <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>sperados <span class=\"_ _b\"></span>por <span class=\"_ _a\"></span>mejoras <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>eficiencia<span class=\"_ _5\"></span> </span>derivadas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>reducci\u00f3n de<span class=\"_ _5\"></span> cos<span class=\"_ _5\"></span>tes fijos <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>variables <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>paciente, <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>mejor <span class=\"_ _5\"></span>aprovechamiento <span class=\"_ _5\"></span>de l<span class=\"_ _5\"></span>os recursos m\u00e9dicos y administrativos existentes, aumentando la productividad y reduciendo <span class=\"_ _5\"></span><span class=\"ls14\">in</span>eficiencias. Tasas <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>descuento<span class=\"ff3\">: <span class=\"_ _b\"></span>se <span class=\"_ _a\"></span>ha <span class=\"_ _b\"></span>to<span class=\"_ _0\"></span>mado <span class=\"_ _b\"></span>el <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>ste <span class=\"_ _a\"></span>medio <span class=\"_ _b\"></span>ponder<span class=\"_ _0\"></span>ado <span class=\"_ _a\"></span>del <span class=\"_ _b\"></span>capital <span class=\"_ _a\"></span>(WACC) <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>mercado, <span class=\"_ _b\"></span>teniendo <span class=\"_ _a\"></span>en </span>cuenta los riesgos espec\u00edficos, el sector de actividad y el <span class=\"_ _0\"></span>valor temporal del dinero. <span class=\"_ _5\"></span> Cuota de <span class=\"_ _0\"></span>mercado <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>per\u00edodo proyectado<span class=\"ff3\">: <span class=\"_ _0\"></span>la Dir<span class=\"_ _0\"></span>ecci\u00f3n <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a Sociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _0\"></span>eval\u00faa <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>caso </span>cual es la evoluci\u00f3n previsible de la Unidad Generadora de Efectivo respecto a sus competidores, trasladando las conclusiones a las estimaciones de flujos de efectivo. Tasas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>crecimiento <span class=\"_ _5\"></span>utilizadas <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>ex<span class=\"_ _5\"></span>trapolar lo<span class=\"_ _5\"></span>s <span class=\"_ _5\"></span>flujos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>efectivo <span class=\"_ _5\"></span>m\u00e1s <span class=\"_ _5\"></span>a<span class=\"_ _5\"></span>ll\u00e1 d<span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>periodo <span class=\"_ _b\"></span>proyectado<span class=\"ff3\">: se <span class=\"_ _a\"></span>han </span>tomado <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>referencia <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>mercado. <span class=\"_ _5\"></span>El <span class=\"_ _5\"></span>Grupo <span class=\"_ _a\"></span>ha <span class=\"_ _5\"></span>estimado e<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>202<span class=\"_ _5\"></span>5 <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>recimiento <span class=\"_ _5\"></span>nulo <span class=\"_ _5\"></span>para extrapolar los flujos de efectivo m\u00e1s all\u00e1 del periodo de cinco a\u00f1os.  Para el c\u00e1lculo del valor en uso <span class=\"ls2\">de </span>cada UGE las hip\u00f3tesis clave, usad<span class=\"lsc\">as</span> s<span class=\"_ _5\"></span>on como sigue: 2025<span class=\"ls0\"> </span>Alemania Albacete Espa\u00f1a) San Sebasti\u00e1n (Espa\u00f1a) Venezia (Italia) UK<span class=\"ls0\"> </span>Ventas 2029 (<span class=\"_ _0\"></span>% tasa cre<span class=\"_ _0\"></span>cimiento 2025)<span class=\"ls0\"> </span>64%<span class=\"ls0\"> </span>16%<span class=\"ls0\"> </span>14%<span class=\"ls0\"> </span>14%<span class=\"ls0\"> </span>185%<span class=\"ls0\"> </span>EBITDA 2029 (%<span class=\"_ _0\"></span> tasa de cre<span class=\"_ _0\"></span>cimiento 2025)<span class=\"ls0\"> </span>70%<span class=\"ls0\"> </span>10%<span class=\"ls0\"> </span>15%<span class=\"ls0\"> </span>153%<span class=\"ls0\"> </span>- Tasa de crecimien<span class=\"_ _0\"></span>to a largo<span class=\"_ _0\"></span> plazo 0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>Tasa de descuento<span class=\"_ _0\"></span> 6,94% 7,75% 7,75% 8,05% 8,54% 2024<span class=\"ls0\"> </span>Alemania Albacete Espa\u00f1a) San Sebasti\u00e1n<span class=\"_ _0\"></span> (Espa\u00f1a) Torre Eva (Venezia Italia) UK<span class=\"ls0\"> </span>Ventas 2028 (<span class=\"_ _0\"></span>% tasa cre<span class=\"_ _0\"></span>cimiento 2024)<span class=\"ls0\"> </span>50%<span class=\"ls0\"> </span>18%<span class=\"ls0\"> </span>18%<span class=\"ls0\"> </span>38%<span class=\"ls0\"> </span>199%<span class=\"ls0\"> </span>EBITDA 2028 (%<span class=\"_ _0\"></span> tasa de cre<span class=\"_ _0\"></span>cimiento 2024)<span class=\"ls0\"> </span>56%<span class=\"ls0\"> </span>49%<span class=\"ls0\"> </span>38%<span class=\"ls0\"> </span>39%<span class=\"ls0\"> </span>- Tasa de crecimien<span class=\"_ _0\"></span>to a largo<span class=\"_ _0\"></span> plazo 0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>0%<span class=\"ls0\"> </span>Tasa de descuen<span class=\"_ _0\"></span>to 6%<span class=\"ls0\"> </span>7%<span class=\"ls0\"> </span>7%<span class=\"ls0\"> </span>7%<span class=\"ls0\"> </span>9%<span class=\"ls0\"> </span>Durante <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>han <span class=\"_ _5\"></span>ajustado l<span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>tasas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>descuento <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>riesgos <span class=\"_ _5\"></span>espec\u00edficos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>cada <span class=\"_ _5\"></span>UGE qu<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>genera <span class=\"_ _5\"></span>los flujos. La <span class=\"_ _5\"></span>Direcci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _5\"></span>dominante <span class=\"_ _5\"></span>considera <span class=\"_ _5\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _5\"></span>existe <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>fondos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>comercio <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>ci<span class=\"_ _5\"></span>erre de <span class=\"_ _4\"> </span>los <span class=\"_ _e\"> </span>ejercicios <span class=\"_ _4\"> </span>2025 <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>2024, <span class=\"_ _4\"> </span>por <span class=\"_ _e\"> </span>lo <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>no <span class=\"_ _e\"> </span>se <span class=\"_ _4\"> </span>ha <span class=\"_ _4\"> </span>realizado <span class=\"_ _e\"> </span>correcci\u00f3n <span class=\"_ _4\"> </span>valorativa <span class=\"_ _e\"> </span>alguna <span class=\"_ _4\"> </span>durante <span class=\"_ _4\"> </span>dichos ejercicios. An\u00e1lisis de sensibilidad de cambios en premisas clave La <span class=\"_ _4\"> </span>Direcci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>Sociedad <span class=\"_ _e\"> </span>d<span class=\"_ _5\"></span>ominante <span class=\"_ _4\"> </span>realiza <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>an\u00e1lisis <span class=\"_ _4\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>sensibilidad<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>l<span class=\"_ _5\"></span>as <span class=\"_ _4\"> </span>distintas <span class=\"_ _4\"> </span>premisas <span class=\"_ _4\"> </span>para asegurar <span class=\"_ _3\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>posibles <span class=\"_ _d\"> </span>cambios <span class=\"_ _3\"> </span>e<span class=\"_ _5\"></span>n <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>e<span class=\"_ _5\"></span>stimaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>dichos  in<span class=\"_ _0\"></span>dicadores <span class=\"_ _3\"> </span>no <span class=\"_ _3\"> </span>te<span class=\"_ _5\"></span>ngan <span class=\"_ _3\"> </span>repercusi\u00f3n <span class=\"_ _d\"> </span>en <span class=\"_ _3\"> </span>la recuperaci\u00f3n de los valores mencionados anteriormente, en concreto: \u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>Ingresos y EBITDA </span>\u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>Tasa de descuento </span>\u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>Tasa de crecimiento a perpetuidad </span>Respecto  a <span class=\"_ _3\"> </span>la  determinaci\u00f3n <span class=\"_ _3\"> </span>d<span class=\"_ _5\"></span>el  valor <span class=\"_ _3\"> </span>en  uso <span class=\"_ _d\"> </span>de  la<span class=\"_ _0\"></span>s  Un<span class=\"_ _0\"></span>idades  Gen<span class=\"_ _0\"></span>eradoras  de <span class=\"_ _3\"> </span>Efecti<span class=\"_ _a\"></span><span class=\"ls10\">vo</span> <span class=\"_ _d\"> </span>anteriormente indicadas, <span class=\"_ _b\"></span>la <span class=\"_ _a\"></span>Direcci\u00f3n <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>onsidera <span class=\"_ _a\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>n<span class=\"_ _5\"></span>ing\u00fan <span class=\"_ _a\"></span>cambio <span class=\"_ _b\"></span>razonablemente <span class=\"_ _a\"></span>posible <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>cualquiera <span class=\"_ _a\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>hi<span class=\"_ _5\"></span>p\u00f3tesis clave <span class=\"_ _b\"></span>anteriores <span class=\"_ _b\"></span>supondr\u00eda <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>libros <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>UGEs <span class=\"_ _b\"></span>excediera <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>man<span class=\"_ _5\"></span>era <span class=\"_ _b\"></span>sustancial <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>valores recuperables. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-35": {
   "value": "7.<span class=\"ls0\"> <span class=\"_ _c\"> </span>OTROS ACTIVOS INTANGIBLES </span>La <span class=\"_ _5\"></span>composici\u00f3n de <span class=\"_ _a\"></span>Otros activos <span class=\"_ _5\"></span>intangibles <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span><span class=\"lsc\">a <span class=\"_ _5\"></span></span>31 d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>diciembre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2025 <span class=\"ls10\">y <span class=\"_ _5\"></span></span>31 de<span class=\"_ _5\"></span> diciembre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>202<span class=\"_ _5\"></span>4 y de sus correspondientes amortizaciones, junto con el movimiento del ejercicio anual son los siguientes: 31/12/2025 Saldo inicial Altas Saldo final Aplicaciones in<span class=\"_ _0\"></span>form\u00e1ticas 7.458.226 3.521.462 10.979.688 Otros activos intang<span class=\"_ _0\"></span>ibles 4.023.516 782.052 4.805.568 COSTE 11.481.742 4.303.514 15.785.256 Aplicaciones in<span class=\"_ _0\"></span>form\u00e1ticas (2.610.206) (1.764.569) (4.374.775) Otros activos intan<span class=\"_ _0\"></span>gibles (140.376) (185.905) (326.280) AMORTIZAC<span class=\"_ _0\"></span>I\u00d3N (2.750.582) (1.950.473) (4.701.055) VALOR NE<span class=\"_ _0\"></span>TO CONTABLE 8.731.160 11.084.201 31/12/2024 Saldo inicial Altas Combinaciones<span class=\"_ _0\"></span> de negocio Saldo final Aplicaciones in<span class=\"_ _0\"></span>form\u00e1ticas 4.414.308 3.043.918 - 7.458.226 Otros activos intan<span class=\"_ _0\"></span>gibles 141.414 1.082.102 2.800.000 4.023.516 COSTE 4.555.722 4.126.020 2.800.000 11.481.742 Aplicaciones in<span class=\"_ _0\"></span>form\u00e1ticas (1.708.611) (901.595) - (2.610.206) Otros activos intan<span class=\"_ _0\"></span>gibles (100.272) (40.104) - (140.376) AMORTIZAC<span class=\"_ _0\"></span>I\u00d3N (1.808.883) (941.699) - (2.750.582) VALOR NE<span class=\"_ _0\"></span>TO CONTABLE 2.746.839 8.731.160 Formando p<span class=\"_ _0\"></span>arte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>\u201cO<span class=\"_ _0\"></span>tros <span class=\"_ _0\"></span>activos <span class=\"_ _1\"></span>in<span class=\"_ _5\"></span>tangibles\u201d <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>i<span class=\"_ _5\"></span>ncluye <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>marca Optimax<span class=\"ff3\"> por <span class=\"_ _1\"></span>impo<span class=\"_ _5\"></span>rte <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>2.80<span class=\"_ _5\"></span>0 <span class=\"_ _0\"></span>miles <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>euros </span>(Nota 6). En el ejercicio <span class=\"_ _0\"></span>2025, dentro de<span class=\"_ _0\"></span>l plan de d<span class=\"_ _0\"></span>igitalizaci\u00f3n en e<span class=\"_ _0\"></span>l que se e<span class=\"_ _0\"></span>ncuentra inmerso <span class=\"_ _0\"></span>el grupo, <span class=\"_ _0\"></span>se han <span class=\"_ _0\"></span>activado 3.0<span class=\"ls2\">33<span class=\"ls8\">.4</span>13</span> <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>(3.024.554 <span class=\"_ _a\"></span>euros <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>2024) <span class=\"_ _a\"></span>correspondientes <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>desarrollos <span class=\"_ _5\"></span>inte<span class=\"_ _5\"></span>rnos <span class=\"_ _5\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _5\"></span>h<span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>registrado en el ep\u00edgrafe de \u201cAplicaciones inform\u00e1ticas\u201d una vez que se<span class=\"_ _0\"></span> han iniciado su uso.<span class=\"_ _5\"></span><span class=\"ff3\"> </span>Al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>025 existen <span class=\"_ _1\"></span>elemen<span class=\"_ _5\"></span>tos <span class=\"_ _0\"></span>totalmente <span class=\"_ _1\"></span>amortizados y <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>so <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _1\"></span>de 2.066.530 <span class=\"_ _0\"></span>euros (1.3<span class=\"ls2\">42</span>.<span class=\"ls2\">330</span> euros a 31 de dicie<span class=\"_ _0\"></span>mbre de 2024<span class=\"ls9\">).</span> No existen compromisos para la adquisici\u00f3n de otros activos intangibles. La <span class=\"_ _0\"></span>Direcci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _1\"></span>co<span class=\"_ _5\"></span>nsidera <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>existen <span class=\"_ _1\"></span>ind<span class=\"_ _5\"></span>icios <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>eterioro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>activos intangibles al <span class=\"_ _0\"></span>cierre <span class=\"_ _1\"></span>de l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>jercicios <span class=\"_ _1\"></span>2<span class=\"_ _5\"></span>025<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>y 2024, <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>lo <span class=\"_ _1\"></span>que n<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>ha <span class=\"_ _0\"></span>realizado <span class=\"_ _1\"></span>correcci\u00f3n <span class=\"_ _0\"></span>valorativa <span class=\"_ _1\"></span>al<span class=\"_ _5\"></span>guna <span class=\"_ _0\"></span>dur<span class=\"_ _0\"></span>ante <span class=\"_ _0\"></span>dicho<span class=\"_ _0\"></span>s ejercicios ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-36": {
   "value": "8.<span class=\"ls0\"> <span class=\"_ _c\"> </span>INMOVILIZADO MATERIAL<span class=\"ff3\"> </span></span>La <span class=\"_ _14\"> </span>c<span class=\"_ _5\"></span>omposici\u00f3n <span class=\"_ _14\"> </span>del <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>nmovilizado <span class=\"_ _14\"> </span>material <span class=\"_ _12\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _12\"> </span>Grupo <span class=\"_ _14\"> </span>al <span class=\"_ _12\"> </span>31 <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>diciembre <span class=\"_ _12\"> </span>de <span class=\"_ _14\"> </span>2025 <span class=\"_ _12\"> </span>y <span class=\"_ _14\"> </span>2024 <span class=\"_ _14\"> </span>y <span class=\"_ _12\"> </span>de <span class=\"_ _14\"> </span>sus correspondientes amortizaciones, son las siguientes: 31/12/2025 Saldo inicial Altas Traspasos Bajas Diferencias de<span class=\"_ _0\"></span> conversi\u00f3n Saldo final Terrenos y con<span class=\"_ _0\"></span>strucciones 121.664.338 34.939.855 (21.970.246) 134.633.947 Instalaciones y maq<span class=\"_ _0\"></span>uinaria 122.003.662 19.391.783 381.753 (2.289.350) 139.487.847 Otras instalacion<span class=\"_ _0\"></span>es, utillaje y<span class=\"_ _0\"></span> mobiliario 12.464.982 2.449.642 (257.274) 14.657.350 Otro inmovilizado<span class=\"_ _0\"></span> 7.873.667 1.676.507 (1.315.022) 8.235.152 Inmovilizado en <span class=\"_ _0\"></span>curso 381.753 2.789.041 (381.753) - 2.789.041 COSTE 264.388.401 61.246.828 - (25.831.893) (660.302) 299.143.034 Construcciones (62.614.642) (10.684.958) 3.625.745 (69.673.855) Instalaciones y maq<span class=\"_ _0\"></span>uinaria (66.507.215) (9.140.026) 2.335.467 (73.311.774) Otras instalacion<span class=\"_ _0\"></span>es, utillaje y<span class=\"_ _0\"></span> mobiliario (6.936.039) (1.205.639) 137.543 (8.004.135) Otro inmovilizado<span class=\"_ _0\"></span> (5.668.868) (915.858) 625.562 (5.959.164) AMORTIZAC<span class=\"_ _0\"></span>I\u00d3N (141.726.764) (21.946.481) - 6.724.317 285.812 (156.663.116) VALOR NE<span class=\"_ _0\"></span>TO CONTABLE 122.661.637 142.479.918 31/12/2024 Saldo inicial Altas Traspasos Combinaciones<span class=\"_ _0\"></span> de negocios Bajas Saldo final Terrenos y con<span class=\"_ _0\"></span>strucciones 107.326.667 15.374.668 11.847.919 (12.884.915) 121.664.338 Instalaciones y maq<span class=\"_ _0\"></span>uinaria 102.902.940 17.089.060 6.370.032 1.721.699 (6.080.070) 122.003.662 Otras instalacion<span class=\"_ _0\"></span>es, utillaje y<span class=\"_ _0\"></span> mobiliario 10.825.499 2.723.939 (1.084.456) 12.464.982 Otro inmovilizado<span class=\"_ _0\"></span> 6.723.603 1.618.437 (468.373) 7.873.667 Inmovilizado en <span class=\"_ _0\"></span>curso 6.370.032 381.753 (6.370.032) - 381.753 COSTE 234.148.741 37.187.857 - 13.569.618 (20.517.814) 264.388.401 Construcciones (60.777.714) (9.481.249) 7.644.321 (62.614.642) Instalaciones y maq<span class=\"_ _0\"></span>uinaria (62.977.518) (8.475.326) 4.945.629 (66.507.215) Otras instalacion<span class=\"_ _0\"></span>es, utillaje y<span class=\"_ _0\"></span> mobiliario (6.460.068) (811.675) 335.704 (6.936.039) Otro inmovilizado<span class=\"_ _0\"></span> (4.873.795) (1.170.401) 375.328 (5.668.868) AMORTIZAC<span class=\"_ _0\"></span>I\u00d3N (135.089.095) (19.938.651) - - 13.300.982 (141.726.764) VALOR NE<span class=\"_ _0\"></span>TO CONTABLE 99.059.646 122.661.637 Las <span class=\"_ _2\"> </span>altas <span class=\"_ _2\"> </span>de <span class=\"_ _2\"> </span>los  e<span class=\"_ _5\"></span>jercicios  202<span class=\"_ _5\"></span>5 <span class=\"_ _2\"> </span>y <span class=\"_ _2\"> </span>2024 <span class=\"_ _2\"> </span>y <span class=\"_ _2\"> </span>las <span class=\"_ _2\"> </span>entradas <span class=\"_ _2\"> </span>por <span class=\"_ _2\"> </span>combinaciones <span class=\"_ _2\"> </span>de <span class=\"_ _2\"> </span>negocio <span class=\"_ _14\"> </span>en  terrenos <span class=\"_ _2\"> </span>y construcciones <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>corresponden <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>on <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>derechos <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>uso <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>inmueb<span class=\"_ _5\"></span>les <span class=\"_ _5\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _b\"></span>cual<span class=\"_ _0\"></span>es <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>prop<span class=\"_ _5\"></span>orciona <span class=\"_ _a\"></span>m\u00e1s informaci\u00f3n <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>Nota <span class=\"_ _a\"></span>27, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>omo <span class=\"_ _b\"></span>la <span class=\"_ _a\"></span>adquisici\u00f3n <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>febrero <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>202<span class=\"_ _5\"></span>4 <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>l<span class=\"_ _5\"></span>as <span class=\"_ _b\"></span>in<span class=\"_ _0\"></span>stalaciones <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>cl\u00ednica <span class=\"_ _a\"></span>de Venecia por <span class=\"_ _1\"></span>importe de <span class=\"_ _1\"></span>2.2<span class=\"_ _5\"></span>72 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>euros<span class=\"_ _5\"></span>. <span class=\"_ _0\"></span>Las <span class=\"_ _0\"></span>altas <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>resto <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>e<span class=\"_ _5\"></span>p\u00edgrafes <span class=\"_ _0\"></span>corresponden <span class=\"_ _0\"></span>fundamentalmente a la adquisici\u00f3n y renovaci\u00f3n de equipos e instalaciones para cl\u00ednicas. Al cierre del ejercicio 2025 y 2024 el inmovilizado en cu<span class=\"_ _5\"></span>rso lo conforman las obras de las <span class=\"_ _0\"></span>distintas cl\u00ednicas que abrir\u00e1n en el transcurso del <span class=\"_ _0\"></span>ejercicio 2026 y 2025 respectivamente, en los pa\u00eds<span class=\"_ _0\"></span>es en los que tiene<span class=\"_ _0\"></span> presencia el Grupo.<span class=\"_ _2b\"> </span>Durante <span class=\"_ _b\"></span>el <span class=\"_ _a\"></span>ej<span class=\"_ _5\"></span>ercicio <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span>se <span class=\"_ _a\"></span>han <span class=\"_ _b\"></span>dado <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>baja <span class=\"_ _a\"></span>elementos <span class=\"_ _b\"></span>totalmente <span class=\"_ _a\"></span>amortizados <span class=\"_ _b\"></span>por <span class=\"_ _e\"> </span>3.378 <span class=\"_ _b\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>eu<span class=\"_ _5\"></span>ros (5.512 miles<span class=\"_ _5\"></span> de euros e<span class=\"_ _5\"></span>n 202<span class=\"_ _5\"></span>4). El <span class=\"_ _5\"></span>impacto reconocido <span class=\"_ _5\"></span>en la cue<span class=\"_ _5\"></span>nta resultados consolidada, d<span class=\"_ _5\"></span>e los <span class=\"_ _5\"></span>elementos dados <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>baja <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>vendidos, <span class=\"_ _b\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>encontraban <span class=\"_ _b\"></span>total<span class=\"_ _0\"></span>mente <span class=\"_ _b\"></span>amortizados, <span class=\"_ _b\"></span>as\u00ed<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cancelaci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e determinados <span class=\"_ _0\"></span>derechos <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>uso sobre <span class=\"_ _1\"></span>inmuebles ha <span class=\"_ _1\"></span>gene<span class=\"_ _5\"></span>rado <span class=\"_ _1\"></span>u<span class=\"_ _5\"></span>n<span class=\"_ _5\"></span>a p\u00e9r<span class=\"_ _0\"></span>dida <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span><span class=\"ls2\">99<span class=\"ls0\"> <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>eu<span class=\"_ _5\"></span>ros <span class=\"_ _0\"></span>(27 <span class=\"_ _1\"></span>m<span class=\"_ _5\"></span>iles <span class=\"_ _0\"></span>euros<span class=\"_ _0\"></span> </span></span>de <span class=\"ls0\">beneficio al cierre del ejercicio 2024<span class=\"lse\">).</span> </span>Al <span class=\"_ _b\"></span>31 <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>diciembr<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>202<span class=\"_ _5\"></span>5 <span class=\"_ _b\"></span>existen <span class=\"_ _b\"></span>elementos <span class=\"_ _a\"></span>totalmente <span class=\"_ _b\"></span>amortizados<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>y <span class=\"_ _a\"></span>en <span class=\"_ _b\"></span>uso <span class=\"_ _b\"></span>por <span class=\"_ _a\"></span>importe <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>60.394.901 euros (48.857.331 euros a 31 de diciembre de 2024<span class=\"ls9\">).</span> Al 31 de diciembre de 2025 y 2024 no hay inmuebles hipotecados, pignorados o en garant\u00eda.  Es <span class=\"_ _b\"></span>pol\u00edtica <span class=\"_ _b\"></span>del <span class=\"_ _b\"> </span>Grupo<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>contratar <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>p\u00f3lizas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>seguros <span class=\"_ _e\"> </span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>estiman <span class=\"_ _b\"></span>necesarias <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>dar <span class=\"_ _b\"> </span>c<span class=\"_ _5\"></span>obertura <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>los posibles riesgos que pudieran afectar a los elementos del inmovilizado material. En <span class=\"_ _b\"></span>2025 <span class=\"_ _a\"></span>y <span class=\"_ _b\"></span>2024 <span class=\"_ _a\"></span>no <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>ha<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>su<span class=\"_ _0\"></span>scrito <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>ompromisos <span class=\"_ _a\"></span>p<span class=\"_ _5\"></span>ara <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>r\u00e9gimen <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>alquiler, <span class=\"_ _b\"></span>con <span class=\"_ _a\"></span>opci\u00f3n <span class=\"_ _b\"></span>de compra, <span class=\"_ _e\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _4\"> </span>equipos <span class=\"_ _e\"> </span>m\u00e9dicos. <span class=\"_ _4\"> </span>Tampoco <span class=\"_ _4\"> </span>el <span class=\"_ _e\"> </span>Grupo <span class=\"_ _4\"> </span>tiene <span class=\"_ _4\"> </span>compromisos <span class=\"_ _e\"> </span>de <span class=\"_ _4\"> </span>adquisiciones <span class=\"_ _e\"> </span>de <span class=\"_ _4\"> </span>inmovilizado <span class=\"_ _4\"> </span>en r\u00e9gimen de propiedad,  A <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>br<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>25<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>202<span class=\"_ _0\"></span>4 <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>ru<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>mant<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>\u00fan <span class=\"_ _1\"></span>act<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>adq<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>\u00e9<span class=\"_ _0\"></span>gi<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> fi<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> La Direcci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la S<span class=\"_ _0\"></span>ociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _0\"></span>considera en base <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>indicado en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Nota <span class=\"_ _0\"></span>4 a), <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>existen ind<span class=\"_ _0\"></span>icios de deterioro <span class=\"_ _0\"></span>de los el<span class=\"_ _0\"></span>ementos del <span class=\"_ _0\"></span>inmovilizado m<span class=\"_ _0\"></span>aterial al cie<span class=\"_ _0\"></span>rre de lo<span class=\"_ _0\"></span>s ejercicios <span class=\"_ _0\"></span>2025 y 20<span class=\"_ _0\"></span>24, por l<span class=\"_ _0\"></span>o que n<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se ha realizado correcci\u00f3n valorativa alguna durante dichos ejercicios. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-536": {
   "value": "Al cierre del ejercicio 2025 y 2024 el inmovilizado en cu<span class=\"_ _5\"></span>rso lo conforman las obras de las <span class=\"_ _0\"></span>distintas cl\u00ednicas que abrir\u00e1n en el transcurso del <span class=\"_ _0\"></span>ejercicio 2026 y 2025 respectivamente, en los pa\u00eds<span class=\"_ _0\"></span>es en los que tiene<span class=\"_ _0\"></span> presencia el Grupo.<span class=\"_ _2b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-537": {
   "value": "9. <span class=\"_ _c\"> </span>ACTIVOS FINANCIEROS La clasificaci\u00f3n de los activos financieros es la siguiente: 31/12/2025: No corriente Valorado a cost<span class=\"_ _0\"></span>e amortizado A valor razonable<span class=\"_ _0\"></span> con cambios en<span class=\"_ _0\"></span> otro resultado integral (Nota 30)<span class=\"_ _0\"></span> Total Activos financier<span class=\"_ _0\"></span>os - - Deudores comer<span class=\"_ _0\"></span>ciales a cobrar<span class=\"_ _0\"></span> y otras cuentas a cobrar 2.344.545 - 2.344.545 Efectivo y equi<span class=\"_ _0\"></span>valentes al e<span class=\"_ _0\"></span>fectivo  - - - Total 2.344.545 - 2.344.545 Corriente Valorado a cost<span class=\"_ _0\"></span>e amortizado A valor razonable<span class=\"_ _0\"></span> con cambios en<span class=\"_ _0\"></span> otro resultado integral (Nota 30)<span class=\"_ _0\"></span> Total Activos financier<span class=\"_ _0\"></span>os 101.314 44.732.441 44.833.755 Deudores comer<span class=\"_ _0\"></span>ciales a cobra<span class=\"_ _0\"></span>r y otras cuentas a cobrar 5.563.444 - 5.563.444 Efectivo y equi<span class=\"_ _0\"></span>valentes al e<span class=\"_ _0\"></span>fectivo  5.590.371 - 5.590.371 Total 11.255.129 44.732.441 55.987.570 31/12/2024: No corriente Valorado a cost<span class=\"_ _0\"></span>e amortizado A valor razonable<span class=\"_ _0\"></span> con cambios en<span class=\"_ _0\"></span> otro resultado integral (Nota 30)<span class=\"_ _0\"></span> Total Activos financier<span class=\"_ _0\"></span>os 98.279 98.279 Deudores comer<span class=\"_ _0\"></span>ciales a cobrar<span class=\"_ _0\"></span> y otras cuentas a cobrar 2.236.247 - 2.236.247 Efectivo y equi<span class=\"_ _0\"></span>valentes al e<span class=\"_ _0\"></span>fectivo  - - - Total 2.334.526 - 2.334.526 Corriente Valorado a cost<span class=\"_ _0\"></span>e amortizado A valor razonable<span class=\"_ _0\"></span> con cambios en<span class=\"_ _0\"></span> otro resultado integral (Nota 30)<span class=\"_ _0\"></span> Total Activos financier<span class=\"_ _0\"></span>os 846.891 27.590.861 28.437.752 Deudores comer<span class=\"_ _0\"></span>ciales a cobrar<span class=\"_ _0\"></span> y otras cuentas a cobrar 5.366.893 - 5.366.893 Efectivo y equi<span class=\"_ _0\"></span>valentes al e<span class=\"_ _0\"></span>fectivo  10.141.037 - 10.141.037 Total 16.354.821 27.590.861 43.945.682 El <span class=\"_ _a\"></span>detalle <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _5\"></span>movimientos <span class=\"_ _5\"></span>prod<span class=\"_ _5\"></span>ucidos <span class=\"_ _5\"></span>en <span class=\"_ _b\"></span>2<span class=\"_ _0\"></span>025 <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>2024 <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>p\u00edgrafes <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>activos <span class=\"_ _5\"></span>financieros <span class=\"_ _a\"></span>corrientes <span class=\"_ _5\"></span>y no corrientes del estado de situaci\u00f3n financiera son los siguientes: 31/12/2025 31/12/2024 Saldo inicial 30.774.028 45.916.754 Entradas de flujo de<span class=\"_ _0\"></span> caja (3.933.213) (45.726.492) Salidas de flujo de<span class=\"_ _0\"></span> caja 20.341.344 30.583.766 Diferencias de <span class=\"_ _0\"></span>conversi\u00f3n (3.859) Saldo final 47.178.300 30.774.028 En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>categor\u00eda <span class=\"_ _1\"></span><span class=\"ff7\">\u201c<span class=\"_ _5\"></span><span class=\"ff3\">Deudores <span class=\"_ _0\"></span>comerciales <span class=\"_ _1\"></span>a cobrar<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>otras <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>co<span class=\"_ _5\"></span>brar<span class=\"ff7\">\u201d</span> <span class=\"_ _0\"></span>figura <span class=\"_ _1\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _0\"></span>importe <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>5.565.140 <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uros, </span></span>5.365.143 euros en el ejercicio anterior clasificados como corrientes<span class=\"_ _5\"></span>, con el siguiente detalle: Corrientes 31/12/2025 31/12/2024 Deudores comer<span class=\"_ _0\"></span>ciales y o<span class=\"_ _0\"></span>tras cuentas a<span class=\"_ _0\"></span> cobrar 4.705.915 4.216.587 Otros activos cor<span class=\"_ _0\"></span>rientes 85<span class=\"ls0\">7.</span>529<span class=\"ls0\"> </span>1.148.556 Total 5.563.<span class=\"ls3\">444</span> 5.365.143 El <span class=\"_ _a\"></span>detalle <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span><span class=\"lsb\">lo<span class=\"ls10\">s <span class=\"_ _a\"></span></span></span><span class=\"ff7\">\u201cDeudores</span> <span class=\"_ _a\"></span>comerciales <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>cobrar <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>otras <span class=\"_ _a\"></span>cuentas <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>cobrar<span class=\"_ _5\"></span><span class=\"ff7\">\u201d</span> <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>sido <span class=\"_ _a\"></span>detallado<span class=\"_ _5\"></span> <span class=\"_ _a\"></span><span class=\"ls2\">en <span class=\"_ _a\"></span></span>Nota <span class=\"_ _a\"></span>11. <span class=\"_ _a\"></span>La partida <span class=\"ff7\">\u201c</span>Otros activos corrientes<span class=\"ff7\">\u201d</span> se compone principalmente de periodificaciones. El <span class=\"_ _a\"></span>detalle <span class=\"_ _b\"></span>de <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>o<span class=\"ls10\">s <span class=\"_ _a\"></span></span><span class=\"ff7\">\u201cDeudores <span class=\"_ _a\"></span>comerciales <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>cobrar <span class=\"_ _b\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>otras <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>obrar\u201d<span class=\"_ _5\"></span><span class=\"ff3\"> <span class=\"_ _a\"></span>registradas <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span>no <span class=\"_ _a\"></span>corriente <span class=\"_ _a\"></span>se </span></span>compone  d<span class=\"_ _0\"></span>e:  2.34<span class=\"_ _0\"></span>4.545 <span class=\"_ _d\"> </span>euros  (<span class=\"lsc\">2.</span>236.247  e<span class=\"_ _0\"></span>uros  a<span class=\"_ _0\"></span>l <span class=\"_ _3\"> </span>3<span class=\"_ _5\"></span>1 <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>diciembre <span class=\"_ _d\"> </span>de <span class=\"_ _3\"> </span>2<span class=\"_ _5\"></span>024)  clasificados <span class=\"_ _d\"> </span>como <span class=\"_ _d\"> </span>activos financieros no corrientes cuyo detalle al 31 de diciembre de 2025 y 2024 es el siguiente: No corrientes 31/12/2025 31/12/2024 Pr\u00e9stamos y partida<span class=\"_ _0\"></span>s a cobrar<span class=\"_ _0\"></span> 75.000 137.500 Fianzas constituida<span class=\"_ _0\"></span>s a largo pla<span class=\"_ _0\"></span>zo 2.269.545 2.098.747 Total 2.344.545 2.236.247 Las fia<span class=\"_ _0\"></span>nzas <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>corresponden <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>estab<span class=\"_ _0\"></span>lecidos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>contratos<span class=\"_ _0\"></span> de al<span class=\"_ _0\"></span>quiler <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>locales <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>onde <span class=\"_ _0\"></span>las Sociedades <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _1\"></span>realizan <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>actividad. <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>stos <span class=\"_ _0\"></span>activo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>dev<span class=\"_ _5\"></span>engan <span class=\"_ _0\"></span>interese<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>se<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>recon<span class=\"_ _0\"></span>ocen <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>el importe<span class=\"_ _0\"></span> efectivamente <span class=\"_ _5\"></span>entregad<span class=\"_ _5\"></span>o. <span class=\"_ _5\"></span>La <span class=\"_ _5\"></span>di<span class=\"_ _5\"></span>ferencia <span class=\"_ _5\"></span>respecto <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _5\"></span>cos<span class=\"_ _5\"></span>te <span class=\"_ _5\"></span>amortizado <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>estima <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>es <span class=\"_ _5\"></span>significativa <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>las cuentas anuales consolidadas en su conjunto. El <span class=\"_ _5\"></span>detalle <span class=\"_ _5\"></span>y m<span class=\"_ _5\"></span>ovimiento <span class=\"_ _5\"></span>de l<span class=\"_ _5\"></span>os Activos<span class=\"_ _5\"></span> financieros <span class=\"_ _a\"></span>a valor <span class=\"_ _5\"></span>razonable <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>cambios e<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>otro resultado <span class=\"_ _5\"></span>integral<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>es como sigue: 31/12/2025 31/12/2024 Saldo inicial 27.590.861 41.458.783 Altas 35.948.003 11.495.037 Bajas (19.188.893) (25.430.897) Variaci\u00f3n en el valor<span class=\"_ _0\"></span> razonab<span class=\"_ _0\"></span>le de los activos financiero<span class=\"_ _0\"></span>s  382.470 67.939 Saldo final 44.732.441 27.590.861 Menos: Parte no <span class=\"_ _0\"></span>corriente - - Parte corriente 44.732.441 27.590.861 Los <span class=\"_ _a\"></span>ac<span class=\"_ _5\"></span>tivos <span class=\"_ _a\"></span>financieros <span class=\"_ _b\"></span>a <span class=\"_ _5\"></span>v<span class=\"_ _5\"></span>alor <span class=\"_ _a\"></span>razonable <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>on <span class=\"_ _a\"></span>cambios <span class=\"_ _b\"></span>en <span class=\"_ _5\"></span>otro <span class=\"_ _b\"></span>resultado <span class=\"_ _5\"></span>i<span class=\"_ _5\"></span>ntegral<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>i<span class=\"_ _5\"></span>ncluyen <span class=\"_ _a\"></span>fundamentalmente inversiones en car<span class=\"_ _0\"></span>teras diversificadas de <span class=\"_ _0\"></span>valores to<span class=\"_ _0\"></span>das ellas <span class=\"_ _0\"></span>sujetas a cotizaciones <span class=\"_ _0\"></span>oficiales <span class=\"_ _0\"></span>y denominadas en euros. Las altas de los ejercicios 2025 y 2024<span class=\"_ _0\"></span> se deben al ex<span class=\"_ _0\"></span>ceso de tesorer\u00eda generado durante los ejercicios por la propia actividad. Las <span class=\"_ _12\"> </span>b<span class=\"_ _0\"></span>ajas <span class=\"_ _14\"> </span>producidas <span class=\"_ _12\"> </span>han <span class=\"_ _14\"> </span>generado <span class=\"_ _12\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _12\"> </span>beneficio <span class=\"_ _14\"> </span>de <span class=\"_ _12\"> </span>372 <span class=\"_ _14\"> </span><span class=\"ls10\">y <span class=\"_ _14\"> </span></span>1.219 <span class=\"_ _12\"> </span>miles <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>eu<span class=\"_ _5\"></span>ros <span class=\"_ _14\"> </span>en <span class=\"_ _12\"> </span><span class=\"ls2\">202</span>5 <span class=\"_ _14\"> </span>y <span class=\"_ _12\"> </span>20<span class=\"_ _0\"></span>24 respectivamente. El detalle y movimiento de los Activos financieros a coste amortizado es como sigue: 31/12/2025 31/12/2024 Saldo inicial 945.170 2.410.081 Altas - - Bajas (865.264) (1.484.675) Actualizaci\u00f3n co<span class=\"_ _0\"></span>ste amortizado<span class=\"_ _0\"></span>s 19.712 19.764 Saldo final 99.618 945.170 Menos: Parte <span class=\"_ _0\"></span>corriente - 98.279 Parte no corr<span class=\"_ _0\"></span>iente 99.618 846.891",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "La partida <span class=\"ff7\">\u201c</span>Otros activos corrientes<span class=\"ff7\">\u201d</span> se compone principalmente de periodificaciones",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-38": {
   "value": "El <span class=\"_ _5\"></span>detalle <span class=\"_ _5\"></span>y m<span class=\"_ _5\"></span>ovimiento <span class=\"_ _5\"></span>de l<span class=\"_ _5\"></span>os Activos<span class=\"_ _5\"></span> financieros <span class=\"_ _a\"></span>a valor <span class=\"_ _5\"></span>razonable <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>cambios e<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>otro resultado <span class=\"_ _5\"></span>integral<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>es como sigue: 31/12/2025 31/12/2024 Saldo inicial 27.590.861 41.458.783 Altas 35.948.003 11.495.037 Bajas (19.188.893) (25.430.897) Variaci\u00f3n en el valor<span class=\"_ _0\"></span> razonab<span class=\"_ _0\"></span>le de los activos financiero<span class=\"_ _0\"></span>s  382.470 67.939 Saldo final 44.732.441 27.590.861 Menos: Parte no <span class=\"_ _0\"></span>corriente - - Parte corriente 44.732.441 27.590.861 Los <span class=\"_ _a\"></span>ac<span class=\"_ _5\"></span>tivos <span class=\"_ _a\"></span>financieros <span class=\"_ _b\"></span>a <span class=\"_ _5\"></span>v<span class=\"_ _5\"></span>alor <span class=\"_ _a\"></span>razonable <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>on <span class=\"_ _a\"></span>cambios <span class=\"_ _b\"></span>en <span class=\"_ _5\"></span>otro <span class=\"_ _b\"></span>resultado <span class=\"_ _5\"></span>i<span class=\"_ _5\"></span>ntegral<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>i<span class=\"_ _5\"></span>ncluyen <span class=\"_ _a\"></span>fundamentalmente inversiones en car<span class=\"_ _0\"></span>teras diversificadas de <span class=\"_ _0\"></span>valores to<span class=\"_ _0\"></span>das ellas <span class=\"_ _0\"></span>sujetas a cotizaciones <span class=\"_ _0\"></span>oficiales <span class=\"_ _0\"></span>y denominadas en euros. Las altas de los ejercicios 2025 y 2024<span class=\"_ _0\"></span> se deben al ex<span class=\"_ _0\"></span>ceso de tesorer\u00eda generado durante los ejercicios por la propia actividad. Las <span class=\"_ _12\"> </span>b<span class=\"_ _0\"></span>ajas <span class=\"_ _14\"> </span>producidas <span class=\"_ _12\"> </span>han <span class=\"_ _14\"> </span>generado <span class=\"_ _12\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _12\"> </span>beneficio <span class=\"_ _14\"> </span>de <span class=\"_ _12\"> </span>372 <span class=\"_ _14\"> </span><span class=\"ls10\">y <span class=\"_ _14\"> </span></span>1.219 <span class=\"_ _12\"> </span>miles <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>eu<span class=\"_ _5\"></span>ros <span class=\"_ _14\"> </span>en <span class=\"_ _12\"> </span><span class=\"ls2\">202</span>5 <span class=\"_ _14\"> </span>y <span class=\"_ _12\"> </span>20<span class=\"_ _0\"></span>24 respectivamente. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAvailableforsaleAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-548": {
   "value": "Las <span class=\"_ _12\"> </span>b<span class=\"_ _0\"></span>ajas <span class=\"_ _14\"> </span>producidas <span class=\"_ _12\"> </span>han <span class=\"_ _14\"> </span>generado <span class=\"_ _12\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _12\"> </span>beneficio <span class=\"_ _14\"> </span>de <span class=\"_ _12\"> </span>372 <span class=\"_ _14\"> </span><span class=\"ls10\">y <span class=\"_ _14\"> </span></span>1.219 <span class=\"_ _12\"> </span>miles <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>eu<span class=\"_ _5\"></span>ros <span class=\"_ _14\"> </span>en <span class=\"_ _12\"> </span><span class=\"ls2\">202</span>5 <span class=\"_ _14\"> </span>y <span class=\"_ _12\"> </span>20<span class=\"_ _0\"></span>24 respectivamente. Al <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>diciembre de<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span>y 2<span class=\"_ _5\"></span>024 <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de lo<span class=\"_ _5\"></span>s gastos <span class=\"_ _5\"></span>financieros <span class=\"_ _5\"></span>deven<span class=\"_ _5\"></span>gados <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>no pagados <span class=\"_ _5\"></span>ascend\u00eda<span class=\"_ _5\"></span>n a <span class=\"_ _b\"></span><span class=\"ls0\">0 <span class=\"_ _b\"></span>euros. <span class=\"_ _e\"> </span>Los <span class=\"_ _b\"></span>gastos <span class=\"_ _b\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _b\"></span>intereses <span class=\"_ _b\"></span>deve<span class=\"_ _5\"></span>ngados <span class=\"_ _b\"></span>durante <span class=\"_ _b\"></span>el <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>j</span>er<span class=\"ls0\">cicio <span class=\"_ _b\"></span>2025 <span class=\"_ _e\"> </span>han <span class=\"_ _b\"></span>ascendido <span class=\"_ _b\"></span>a <span class=\"_ _e\"> </span>2</span>15<span class=\"ls0\">.582 <span class=\"_ _b\"></span>euros </span>(1<span class=\"ls2\">04</span>.784 euros en el ejercicio 2024<span class=\"ls9\">).</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "Las <span class=\"_ _12\"> </span>b<span class=\"_ _0\"></span>ajas <span class=\"_ _14\"> </span>producidas <span class=\"_ _12\"> </span>han <span class=\"_ _14\"> </span>generado <span class=\"_ _12\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _12\"> </span>beneficio <span class=\"_ _14\"> </span>de <span class=\"_ _12\"> </span>372 <span class=\"_ _14\"> </span><span class=\"ls10\">y <span class=\"_ _14\"> </span></span>1.219 <span class=\"_ _12\"> </span>miles <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>eu<span class=\"_ _5\"></span>ros <span class=\"_ _14\"> </span>en <span class=\"_ _12\"> </span><span class=\"ls2\">202</span>5 <span class=\"_ _14\"> </span>y <span class=\"_ _12\"> </span>20<span class=\"_ _0\"></span>24 respectivamente. Al <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>diciembre de<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span>y 2<span class=\"_ _5\"></span>024 <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de lo<span class=\"_ _5\"></span>s gastos <span class=\"_ _5\"></span>financieros <span class=\"_ _5\"></span>deven<span class=\"_ _5\"></span>gados <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>no pagados <span class=\"_ _5\"></span>ascend\u00eda<span class=\"_ _5\"></span>n a <span class=\"_ _b\"></span><span class=\"ls0\">0 <span class=\"_ _b\"></span>euros. <span class=\"_ _e\"> </span>Los <span class=\"_ _b\"></span>gastos <span class=\"_ _b\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _b\"></span>intereses <span class=\"_ _b\"></span>deve<span class=\"_ _5\"></span>ngados <span class=\"_ _b\"></span>durante <span class=\"_ _b\"></span>el <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>j</span>er<span class=\"ls0\">cicio <span class=\"_ _b\"></span>2025 <span class=\"_ _e\"> </span>han <span class=\"_ _b\"></span>ascendido <span class=\"_ _b\"></span>a <span class=\"_ _e\"> </span>2</span>15<span class=\"ls0\">.582 <span class=\"_ _b\"></span>euros </span>(1<span class=\"ls2\">04</span>.784 euros en el ejercicio 2024<span class=\"ls9\">).</span> El Grupo se encuentra sometido a riesgo de tipo de inter\u00e9s, principalmente debido a l<span class=\"_ _5\"></span>a variaci\u00f3n de los costes financieros <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>deuda <span class=\"_ _b\"></span>referenciada <span class=\"_ _b\"></span>a <span class=\"_ _e\"> </span>tipo <span class=\"_ _b\"></span>variable <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>consecuencia <span class=\"_ _e\"> </span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>variaciones <span class=\"_ _b\"></span>en <span class=\"_ _e\"> </span>los <span class=\"_ _b\"></span>tipos <span class=\"_ _b\"></span>de inter\u00e9s. La estructura de la deuda del Grupo es la siguiente: 31/12/2025 31/12/2024 Tipo de inter\u00e9s var<span class=\"_ _0\"></span>iable 7.927.609 6.696.866 Tipo de inter\u00e9s fijo<span class=\"_ _0\"></span> - 505.122 Total 7.927.609 7.201.988 El <span class=\"_ _b\"></span>inter\u00e9s <span class=\"_ _a\"></span>nominal <span class=\"_ _b\"></span>medio <span class=\"_ _a\"></span>devengado <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ejerci<span class=\"_ _0\"></span>cio <span class=\"_ _b\"></span>2025 <span class=\"_ _a\"></span>y <span class=\"_ _b\"></span>2024 <span class=\"_ _b\"></span>ha <span class=\"_ _a\"></span>sido <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>2<span class=\"_ _0\"></span>,8% <span class=\"_ _a\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>3<span class=\"lsa\">,6<span class=\"_ _0\"></span><span class=\"ls0\">% <span class=\"_ _b\"></span>respectivamente<span class=\"ls8\">, </span></span></span>aproximadamente. <span class=\"_ _a\"></span>En <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ichos <span class=\"_ _a\"></span>contratos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>financiaci\u00f3n <span class=\"_ _b\"></span>no <span class=\"_ _5\"></span>existe <span class=\"_ _a\"></span>ninguna <span class=\"_ _a\"></span>clase <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>ovenants <span class=\"_ _a\"></span>u <span class=\"_ _a\"></span>obligaciones financieras que deban de ser aplicadas.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-37": {
   "value": "10. <span class=\"_ _22\"> </span>EXISTENCIAS Las <span class=\"_ _5\"></span>exis<span class=\"_ _5\"></span>tencias <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>omponen <span class=\"_ _5\"></span>principalmente <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>lentes <span class=\"_ _5\"></span>i<span class=\"_ _5\"></span>ntraoculares, p<span class=\"_ _5\"></span>roductos <span class=\"_ _5\"></span>farmac\u00e9uticos <span class=\"_ _5\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>consumibles de quir\u00f3fano. No hay correcciones valorativas por deterioro en los ejercicios <span class=\"_ _5\"></span>2025 y 2024",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "11. <span class=\"_ _22\"> </span>DEUDORES COMERCIALES Y OTRAS CUENTAS A COBRAR<span class=\"ff3\"> </span>El desglose de <span class=\"_ _0\"></span>este ep\u00edgrafe d<span class=\"_ _0\"></span>el estado de <span class=\"_ _0\"></span>situaci\u00f3n f<span class=\"_ _0\"></span>inanciera consolidado <span class=\"_ _0\"></span>al 31 de diciembre de <span class=\"_ _0\"></span>2025 y 2024 es el siguiente: 31/12/2025 31/12/2024 Clientes por pre<span class=\"_ _0\"></span>staciones de <span class=\"_ _0\"></span>servicios 5.131.607 4.419.138 Correcciones valora<span class=\"_ _0\"></span>tivas po<span class=\"_ _0\"></span>r deterior<span class=\"_ _0\"></span>o (496.018) (400.238) 4.635.589 4.018.900 Deudores vario<span class=\"_ _0\"></span>s 70.326 197.687 Total 4.705.915 4.216.587 Las <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>uentas <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>cobrar <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>clientes <span class=\"_ _a\"></span>no <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>evengan <span class=\"_ _5\"></span>intereses. <span class=\"_ _a\"></span>El <span class=\"_ _5\"></span>periodo <span class=\"_ _a\"></span>medio <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>cobro<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _5\"></span>clientes <span class=\"_ _a\"></span>operativos es de 4 d\u00edas en los ejercicios 2025 y 2024.  A <span class=\"_ _1\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>025 <span class=\"_ _1\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>2024 <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>antig\u00fcedad <span class=\"_ _1\"></span>media <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>cuentas <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>obrar <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>orresponden <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>su <span class=\"_ _0\"></span>mayor\u00eda<span class=\"_ _0\"></span> a aseguradoras es inferior a 2 meses. El movimiento de <span class=\"_ _0\"></span>correcci\u00f3n valorativa <span class=\"_ _0\"></span>por deterioro <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el ejercicio an<span class=\"_ _0\"></span>ual terminado e<span class=\"_ _0\"></span>l 31<span class=\"_ _5\"></span> de <span class=\"_ _0\"></span>diciembre de 202<span class=\"ls0\">5 y el 31 de diciembre de 2024 es el siguiente: </span>31/12/2025 31/12/2024 Saldo inicial (400.238) (328.429) Dotaciones (rever<span class=\"_ _0\"></span>siones) del<span class=\"_ _0\"></span> ejercicio (89.816) (73.581) Aplicaciones (5.959) 1.772 Diferencias de <span class=\"_ _0\"></span>conversi\u00f3n (5)<span class=\"ls0\"> </span>Saldo final (496.018) (400.238)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-40": {
   "value": "El movimiento de <span class=\"_ _0\"></span>correcci\u00f3n valorativa <span class=\"_ _0\"></span>por deterioro <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el ejercicio an<span class=\"_ _0\"></span>ual terminado e<span class=\"_ _0\"></span>l 31<span class=\"_ _5\"></span> de <span class=\"_ _0\"></span>diciembre de 202<span class=\"ls0\">5 y el 31 de diciembre de 2024 es el siguiente: </span>31/12/2025 31/12/2024 Saldo inicial (400.238) (328.429) Dotaciones (rever<span class=\"_ _0\"></span>siones) del<span class=\"_ _0\"></span> ejercicio (89.816) (73.581) Aplicaciones (5.959) 1.772 Diferencias de <span class=\"_ _0\"></span>conversi\u00f3n (5)<span class=\"ls0\"> </span>Saldo final (496.018) (400.238",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-513": {
   "value": "12. <span class=\"_ _22\"> </span>EFECTIVO Y EQUIVALENTES AL EFECTIVO Estos activos financieros corresponden a activos muy l\u00edquidos principalmente cuentas corri<span class=\"_ _0\"></span>entes<span class=\"_ _5\"></span>.<span class=\"_ _2b\"> </span> No existen restricciones a la disponibilidad de estos saldos. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-39": {
   "value": "12. <span class=\"_ _22\"> </span>EFECTIVO Y EQUIVALENTES AL EFECTIVO Estos activos financieros corresponden a activos muy l\u00edquidos principalmente cuentas corri<span class=\"_ _0\"></span>entes<span class=\"_ _5\"></span>.<span class=\"_ _2b\"> </span>No existen restricciones a la disponibilidad de estos saldos.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-538": {
   "value": "13. <span class=\"_ _22\"> </span>PATRIMONIO NETO Y GANANCIAS POR ACCI\u00d3N  El <span class=\"_ _e\"> </span>detalle <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>m<span class=\"_ _5\"></span>ovimientos <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _e\"> </span>neto <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>m<span class=\"_ _5\"></span>uestran <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _4\"> </span>Estado <span class=\"_ _b\"></span>de <span class=\"_ _4\"> </span>cambios <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _e\"> </span>neto consolidado. a)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Cap<span class=\"_ _5\"></span>ital Social </span>El Capital Soc<span class=\"_ _0\"></span>ial de <span class=\"_ _0\"></span>la So<span class=\"_ _0\"></span>ciedad dominante <span class=\"_ _0\"></span>a 31 de<span class=\"_ _0\"></span> diciembre <span class=\"_ _0\"></span>de 2025 <span class=\"_ _0\"></span>y 2024 <span class=\"_ _0\"></span>asciende a<span class=\"_ _0\"></span> un <span class=\"_ _0\"></span>mill\u00f3n seiscientos<span class=\"_ _0\"></span> treinta mil <span class=\"_ _0\"></span>setecientos cincuent<span class=\"_ _0\"></span>a y <span class=\"_ _0\"></span>ocho euros <span class=\"_ _0\"></span>(1.630.758 eur<span class=\"_ _0\"></span>os)<span class=\"_ _5\"></span> dividido en <span class=\"_ _0\"></span>16.307.580 a<span class=\"_ _0\"></span>cciones ordinarias <span class=\"_ _0\"></span>de 10 <span class=\"_ _a\"></span>c\u00e9ntimos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>nominal <span class=\"_ _a\"></span>cad<span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>una, <span class=\"_ _a\"></span>estando <span class=\"_ _a\"></span>totalmente <span class=\"_ _a\"></span>suscrito <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>desembolsado, <span class=\"_ _a\"></span>teniendo <span class=\"_ _a\"></span>los mismos derechos y obligaciones. La totalidad de las acciones est\u00e1n representadas por anotaciones en cuenta y est\u00e1n admitidas a cotizaci\u00f3n en las Bolsas de Madrid, Barc<span class=\"_ _0\"></span>elona, Valencia y Bilbao.<span class=\"_ _2b\"> </span>Al <span class=\"_ _1\"></span>31<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _5\"></span>5 <span class=\"_ _1\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>2024, <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>Sociedades <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>on <span class=\"_ _1\"></span>una <span class=\"_ _0\"></span>participaci\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>capital <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>So<span class=\"_ _5\"></span>ciedad dominante igual o superior al 5% eran las siguientes: Porcentaje 31/12/2025 31/12/2024 Aier Eye Internation<span class=\"_ _0\"></span>al (Europe) <span class=\"_ _0\"></span>S.L.U. 73,2<span class=\"ls3\">3%</span> 78,2<span class=\"ls3\">3%</span> Vito Gesti\u00f3n Patri<span class=\"_ _0\"></span>monial, S.L. 6,83<span class=\"ls0\">%</span><span class=\"ls0\"> </span>9,8% El 24 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mayo de <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>con m<span class=\"_ _0\"></span>otivo de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Operaci\u00f3n <span class=\"_ _0\"></span>vinculada <span class=\"_ _0\"></span>consistente <span class=\"_ _0\"></span>en la <span class=\"_ _0\"></span>adquisici\u00f3n<span class=\"_ _0\"></span> directa <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acciones por parte de la Sociedad dominante a los acci<span class=\"_ _0\"></span>onistas mayoritarios (Nota 2<span class=\"_ _5\"></span>3) y relacionado con el Progra<span class=\"_ _0\"></span>ma de Recompra <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>acciones <span class=\"_ _0\"></span>(ver <span class=\"_ _0\"></span>e) <span class=\"_ _1\"></span>acciones <span class=\"_ _0\"></span>propias), <span class=\"_ _1\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>porce<span class=\"_ _0\"></span>ntaje <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>participaci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>co<span class=\"_ _5\"></span>ntrol <span class=\"_ _0\"></span>efectivo <span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>detenta<span class=\"_ _5\"></span><span class=\"lsc\">ba</span> el accionista mayoritario se vio disminuido en 1,6%, siendo al 31 de diciembre de 2024 el 7<span class=\"_ _0\"></span>8,23%.<span class=\"_ _5\"></span> Asimismo, <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>3 <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>abril <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>Ai<span class=\"_ _5\"></span>er <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>ye <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>nternational <span class=\"_ _1\"></span>(Eu<span class=\"_ _5\"></span>rope) <span class=\"_ _1\"></span>S.L.U. <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>Vito <span class=\"_ _0\"></span>Gesti\u00f3n <span class=\"_ _1\"></span>Patrimonial, <span class=\"_ _0\"></span>S.L. <span class=\"_ _1\"></span>colocaron 1.304.606 <span class=\"_ _a\"></span>acciones <span class=\"_ _a\"></span>ordinarias <span class=\"_ _a\"></span>existentes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _a\"></span>dominante, <span class=\"_ _a\"></span>representativas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>aproximadamente <span class=\"_ _a\"></span>el 8,00% <span class=\"_ _1\"></span>del<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>social, <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>trav\u00e9s <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _1\"></span>colocaci\u00f3n <span class=\"_ _1\"></span>acelerada <span class=\"_ _1\"></span>dirigida <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>xclusivamente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>i<span class=\"_ _5\"></span>nversores <span class=\"_ _1\"></span>cualificados. Con <span class=\"_ _0\"></span>esta <span class=\"_ _1\"></span>operaci\u00f3n <span class=\"_ _0\"></span>AIER <span class=\"_ _1\"></span>Eye <span class=\"_ _0\"></span>International <span class=\"_ _1\"></span>(Europe) <span class=\"_ _0\"></span>S.L.U.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>Vito <span class=\"_ _0\"></span>Gesti\u00f3n <span class=\"_ _1\"></span>Patrimonial, <span class=\"_ _0\"></span>S.L. <span class=\"_ _1\"></span>detentan <span class=\"_ _1\"></span>un 7<span class=\"_ _0\"></span>3,23% y 6,83% respectivamente al cierre del ejercicio 2025. Los <span class=\"_ _b\"></span>principal<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>ob<span class=\"_ _0\"></span>jetivos <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>gesti\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>capital <span class=\"_ _a\"></span>del <span class=\"_ _b\"></span>Grupo <span class=\"_ _a\"></span>Baviera <span class=\"_ _b\"></span>son <span class=\"_ _a\"></span>asegurar <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>estabilidad <span class=\"_ _a\"></span>financiera <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> corto y l<span class=\"_ _5\"></span>argo plazo, la <span class=\"_ _5\"></span>positiva evoluci\u00f3n d<span class=\"_ _5\"></span>e las acciones <span class=\"_ _5\"></span>de Cl\u00ednica Baviera, S.A., <span class=\"_ _5\"></span>la adecuada financiaci\u00f3n de las inversiones y la r<span class=\"_ _0\"></span>educci\u00f3n de <span class=\"_ _0\"></span>los niveles de <span class=\"_ _0\"></span>endeudamiento del G<span class=\"_ _0\"></span>rupo Baviera. <span class=\"ls13\">El</span> ratio de apalanca<span class=\"_ _0\"></span>miento, calculado <span class=\"_ _0\"></span>como: <span class=\"_ _0\"></span>(Deuda <span class=\"_ _0\"></span>financ<span class=\"_ _0\"></span>iera <span class=\"_ _0\"></span>neta <span class=\"_ _0\"></span>/ <span class=\"_ _0\"></span>(Deuda <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nanciera <span class=\"_ _0\"></span>neta <span class=\"_ _0\"></span>+ <span class=\"_ _1\"></span>Pa<span class=\"_ _5\"></span>trimonio <span class=\"_ _0\"></span>neto) <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _5\"></span>5 y 2024 son los siguientes: 31/12/2025 31/12/2024 Posici\u00f3n finan<span class=\"_ _0\"></span>ciera neta ** 42.396.899 30.531.660 Patrimonio Neto<span class=\"_ _0\"></span> atribuible a la So<span class=\"_ _0\"></span>ciedad domina<span class=\"_ _0\"></span>nte 109.986.203 96.920.019 atribuible a las<span class=\"_ _0\"></span> participacione<span class=\"_ _0\"></span>s no do<span class=\"_ _0\"></span>minante 968.960 1.440.233 Apalancamiento<span class=\"_ _0\"></span> -<span class=\"ls3\">28%</span> -<span class=\"ls3\">24%</span> ** Posici\u00f3n finan<span class=\"_ _0\"></span>ciera neta:<span class=\"_ _0\"></span> Tesorer\u00eda y la<span class=\"_ _0\"></span>s inversione<span class=\"_ _0\"></span>s financieras corrientes men<span class=\"_ _0\"></span>os pr\u00e9stamos<span class=\"_ _0\"></span> que deven<span class=\"_ _0\"></span>guen intereses expl\u00ed<span class=\"_ _0\"></span>citos b)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Prima de emisi\u00f3n </span>El <span class=\"_ _5\"></span>saldo de <span class=\"_ _5\"></span>la prima <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>emisi\u00f3n <span class=\"_ _5\"></span>procede fundamentalmente de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>sucesivos aumentos <span class=\"_ _5\"></span>de c<span class=\"_ _5\"></span>apital social <span class=\"_ _5\"></span>de la Sociedad <span class=\"_ _5\"></span>dominante <span class=\"_ _5\"></span>realizados, <span class=\"_ _5\"></span>as\u00ed <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>procesos <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>fusi\u00f3n <span class=\"_ _5\"></span>producidos <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>1999. <span class=\"_ _5\"></span>El <span class=\"_ _5\"></span>Texto <span class=\"_ _5\"></span>Refundido de la <span class=\"_ _5\"></span>Ley de Socied<span class=\"_ _5\"></span>ades de Capital <span class=\"_ _5\"></span>permite e<span class=\"_ _5\"></span>xpresamente la u<span class=\"_ _5\"></span>tilizaci\u00f3n del saldo <span class=\"_ _5\"></span>de la prima <span class=\"_ _5\"></span>de emisi\u00f3n p<span class=\"_ _5\"></span>ara ampliar capital, siendo de libre disposici\u00f3n. c)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Res<span class=\"_ _5\"></span>ervas </span>Reserva legal De <span class=\"_ _5\"></span>acuerdo <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>legislaci\u00f3n <span class=\"_ _5\"></span>vigente, <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>ebe <span class=\"_ _5\"></span>destinar <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>10% <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>sus<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>beneficios <span class=\"_ _5\"></span>anuales <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _a\"></span>reserva <span class=\"_ _5\"></span>legal, hasta <span class=\"_ _a\"></span>a<span class=\"_ _5\"></span>lcanzar <span class=\"_ _a\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>20% <span class=\"_ _b\"></span>del <span class=\"_ _a\"></span>capital <span class=\"_ _a\"></span>s<span class=\"_ _5\"></span>ocial. <span class=\"_ _a\"></span>Esta<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>reserva <span class=\"_ _b\"></span>no <span class=\"_ _a\"></span>podr\u00e1 <span class=\"_ _a\"></span>distribuirse, <span class=\"_ _b\"></span>excepto <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>caso <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>liquidaci\u00f3n, pero <span class=\"_ _a\"></span>podr\u00e1 <span class=\"_ _a\"></span>utilizarse <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>compensar <span class=\"_ _b\"></span>p\u00e9rdidas, <span class=\"_ _5\"></span>siempre <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _a\"></span>existan <span class=\"_ _5\"></span>o<span class=\"_ _5\"></span>tras <span class=\"_ _a\"></span>reservas <span class=\"_ _5\"></span>di<span class=\"_ _5\"></span>sponibles <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>este fin, o <span class=\"_ _1\"></span>para <span class=\"_ _0\"></span>aumentar <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>ca<span class=\"_ _5\"></span>pital <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>ocial <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>exceda del <span class=\"_ _1\"></span>1<span class=\"_ _5\"></span>0% <span class=\"_ _0\"></span>del <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>apital <span class=\"_ _0\"></span>ya <span class=\"_ _1\"></span>ampliad<span class=\"_ _5\"></span>o. <span class=\"_ _1\"></span>Al <span class=\"_ _5\"></span>31 d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>diciembre de <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>2024 <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de l<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>reserva l<span class=\"_ _5\"></span>egal <span class=\"_ _5\"></span>ascend\u00eda a <span class=\"_ _5\"></span>326.152<span class=\"_ _5\"></span> euros <span class=\"_ _5\"></span>c<span class=\"_ _a\"></span>orrespondiendo en <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>totalidad <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la Sociedad dominante, estando dotada en su totalidad. Reservas voluntarias Dentro <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _a\"></span>reservas voluntarias <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _5\"></span>Dominante, c<span class=\"_ _a\"></span>onforme <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>dispuesto <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _5\"></span>art\u00edculo <span class=\"_ _5\"></span>25 <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la Ley <span class=\"_ _b\"></span>27/2014, <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>27 <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>noviembre, <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>Impuesto <span class=\"_ _a\"></span>so<span class=\"_ _5\"></span>bre <span class=\"_ _b\"></span>So<span class=\"_ _0\"></span>ciedades, <span class=\"_ _b\"></span>y <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>n <span class=\"_ _b\"></span>cumplimiento <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>disposiciones legales a<span class=\"_ _0\"></span>plicables, <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>a<span class=\"_ _5\"></span>cuerda <span class=\"_ _0\"></span>destinar <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>importe<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>1.500.000 <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>eserva <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>capitalizaci\u00f3n <span class=\"_ _0\"></span>(1.800.000 euros en el ejercicio 2024). Dicha <span class=\"_ _d\"> </span>reserva <span class=\"_ _4\"> </span>s<span class=\"_ _5\"></span>er\u00e1 <span class=\"_ _3\"> </span>indisponible, <span class=\"_ _3\"> </span>no <span class=\"_ _d\"> </span>pudiendo <span class=\"_ _3\"> </span>ser <span class=\"_ _3\"> </span>distribuida <span class=\"_ _3\"> </span>entre <span class=\"_ _3\"> </span>l<span class=\"_ _5\"></span>os <span class=\"_ _3\"> </span>socios, <span class=\"_ _d\"> </span>durante <span class=\"_ _4\"> </span>e<span class=\"_ _5\"></span>l <span class=\"_ _3\"> </span>per\u00edodo <span class=\"_ _3\"> </span>q<span class=\"_ _5\"></span>ue <span class=\"_ _3\"> </span>la legislaci\u00f3n <span class=\"_ _a\"></span>v<span class=\"_ _5\"></span>igente <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>etermine. <span class=\"_ _a\"></span>Cualquie<span class=\"_ _5\"></span>r <span class=\"_ _a\"></span>modificaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>esta <span class=\"_ _b\"></span>reserva <span class=\"_ _a\"></span>y <span class=\"_ _b\"></span>su <span class=\"_ _a\"></span>disponibilidad <span class=\"_ _b\"></span>estar\u00e1 <span class=\"_ _a\"></span>sujeta <span class=\"_ _b\"></span>a <span class=\"_ _a\"></span>las condiciones y procedimientos legales establecidos en la normativa aplicable. Formando <span class=\"_ _a\"></span>parte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>reservas <span class=\"_ _5\"></span>v<span class=\"_ _5\"></span>oluntarias <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>dominante, <span class=\"_ _a\"></span>figuran <span class=\"_ _a\"></span>registrados <span class=\"_ _a\"></span>11.943.834 <span class=\"_ _a\"></span>euros correspondiente al <span class=\"_ _0\"></span>resultado d<span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>2020 d<span class=\"_ _0\"></span>e Cl\u00ednica <span class=\"_ _0\"></span>Baviera, <span class=\"_ _0\"></span>S.A., l<span class=\"_ _0\"></span>os cuales n<span class=\"_ _0\"></span>o fuero<span class=\"_ _0\"></span>n distribuidos <span class=\"_ _0\"></span>como dividendos <span class=\"_ _b\"></span>conforme <span class=\"_ _b\"></span>al <span class=\"_ _e\"> </span>art\u00edculo <span class=\"_ _b\"></span>5 <span class=\"_ _b\"></span>del <span class=\"_ _e\"> </span>Real <span class=\"_ _b\"></span>Decreto-ley <span class=\"_ _b\"></span>18/2020, <span class=\"_ _b\"></span>de <span class=\"_ _b\"> </span>1<span class=\"_ _5\"></span>2 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>mayo, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _b\"></span>como <span class=\"_ _e\"> </span>sus <span class=\"_ _b\"></span>respectivas pr\u00f3rrogas. El detalle y movimiento de las reservas durante los ejercicios 2025 y 2024 es el siguiente: Saldo al 31/12/2023 Distribuci\u00f3n Rtdos 2023 Otros movimientos<span class=\"_ _0\"></span> Saldo al 31/12/2024 Distribuci\u00f3n Rtdos 2024 Otros movimientos<span class=\"_ _0\"></span> Saldo al 31/12/2025 Sociedad dominan<span class=\"_ _0\"></span>te Reserva Legal 326.152 - - 326.152 - - 326.152 Reservas voluntar<span class=\"_ _0\"></span>ias 40.678.220 3.309.779 110.120 44.098.119 10.294.822 748.807 55.141.748 Sociedades con<span class=\"_ _0\"></span>solidadas 6.721.907 7.575.731 (457.927) 13.839.711 4.307.354 (5.910.109) 12.236.956 TOTAL 47.726.279 10.885.510 (347.807) 58.263.982 14.602.176 (5.161.302) 67.704.856 d)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Dividendos <span class=\"_ _0\"></span> </span>31/12/2025 31/12/2024 Dividendos de a<span class=\"_ _0\"></span>cciones ordinar<span class=\"_ _0\"></span>ias: Dividendo a dis<span class=\"_ _0\"></span>tribuir con <span class=\"_ _0\"></span>cargo a resultado<span class=\"_ _0\"></span>s 25.602.900 25.602.900 Dividendo a distribu<span class=\"_ _0\"></span>ir con carg<span class=\"_ _0\"></span>o a reservas - - Dividendo distribuido<span class=\"_ _0\"></span> descontan<span class=\"_ _0\"></span>do accione<span class=\"_ _0\"></span>s en autocar<span class=\"_ _0\"></span>tera 25.131.774 25.085.418 Dividendo total 25.131.774 25.085.418 N\u00famero de acci<span class=\"_ _0\"></span>ones 16.307.580 16.307.580 Dividendo ordinar<span class=\"_ _0\"></span>io por acci\u00f3n 1,57 1,57 Dividendo con <span class=\"_ _0\"></span>cargo a reser<span class=\"_ _0\"></span>vas por<span class=\"_ _0\"></span> acci\u00f3n - - Dividendo total<span class=\"_ _0\"></span> por acci\u00f3n 1,57 1,57 Los administradores, en su r<span class=\"_ _0\"></span>euni\u00f3n de 25 de marzo de 2026 han pr<span class=\"_ _0\"></span>opuesto distribuir un di<span class=\"_ _0\"></span>videndo con cargo a resultados del ejercicio 2025 por importe de <span class=\"ls2\"></span><span><span class=\"ls2\">1,57</span> </span>euros por acci\u00f3n. Con <span class=\"_ _3\"> </span>fec<span class=\"_ _5\"></span>ha <span class=\"_ _3\"> </span><span class=\"ls2\">27</span> <span class=\"_ _d\"> </span><span class=\"ls2\">de <span class=\"_ _3\"> </span></span>mayo <span class=\"_ _d\"> </span>de <span class=\"_ _3\"> </span>2025<span class=\"_ _5\"></span>, <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>J<span class=\"_ _5\"></span>unta <span class=\"_ _3\"> </span>General <span class=\"_ _d\"> </span>de <span class=\"_ _3\"> </span>Accionistas <span class=\"_ _3\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _3\"> </span>la  So<span class=\"_ _0\"></span>ciedad <span class=\"_ _3\"> </span>dominante  apr<span class=\"_ _0\"></span>ob\u00f3 <span class=\"_ _3\"> </span>la distribuci\u00f3n de un dividendo con cargo a<span class=\"lsb\">l </span>resultado del ejercicio <span class=\"ls2\">202</span>4 por importe de <span>1,57</span> euros por acci\u00f3n. Limitaciones para la distribuci\u00f3n de dividendos Las reservas <span class=\"_ _5\"></span>de la <span class=\"_ _5\"></span>Sociedad dominante a excepci\u00f3n d<span class=\"_ _5\"></span>e la reserva <span class=\"_ _5\"></span>legal son <span class=\"_ _5\"></span>de libre distribuci\u00f3n, <span class=\"_ _5\"></span>as\u00ed como los resultados del ejercicio, estando sujetas, no obstante, a l<span class=\"_ _0\"></span>as limitaciones para su distribuci\u00f3<span class=\"_ _0\"></span>n que se exponen a continuaci\u00f3n: \u2022<span class=\"ff3\"> <span class=\"_ _11\"> </span>Est\u00e1 prohibida toda d<span class=\"_ _5\"></span>istribuci\u00f3n de be<span class=\"_ _5\"></span>neficios a m<span class=\"_ _5\"></span>enos que el <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de las re<span class=\"_ _5\"></span>servas disponibles de </span>la <span class=\"_ _1\"></span><span class=\"ls0\">So<span class=\"_ _5\"></span>ciedad <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>ominante <span class=\"_ _0\"></span>sean, <span class=\"_ _1\"></span>como <span class=\"_ _0\"></span>m\u00ednimo, <span class=\"_ _1\"></span>igual <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>los<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>gastos <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>investigaci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>desarrollo </span>que figuran<span class=\"_ _5\"></span> en el <span class=\"_ _5\"></span>activo del <span class=\"_ _5\"></span>estado<span class=\"_ _5\"></span> de situaci\u00f3n<span class=\"_ _5\"></span> financiera <span class=\"_ _5\"></span>consolidado. Al 3<span class=\"_ _5\"></span>1 de d<span class=\"_ _5\"></span>iciembre de 2<span class=\"_ _5\"></span>025<span class=\"_ _5\"></span> <span class=\"ls17\">y </span>202<span class=\"ls0\">4, <span class=\"_ _0\"></span>no ha<span class=\"_ _0\"></span>y gastos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>investi<span class=\"_ _0\"></span>gaci\u00f3n y <span class=\"_ _0\"></span>desarrollo <span class=\"_ _0\"></span>pendient<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de amortizar en <span class=\"_ _0\"></span>la So<span class=\"_ _0\"></span>ciedad D<span class=\"_ _0\"></span>ominante. </span>\u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>La <span class=\"_ _5\"></span>Sociedad dominante est\u00e1 <span class=\"_ _5\"></span>obligada a destinar el<span class=\"_ _5\"></span> 10% de <span class=\"_ _5\"></span>los beneficios del <span class=\"_ _5\"></span>ejercicio a la c<span class=\"_ _5\"></span>onstituci\u00f3n </span>de <span class=\"_ _0\"></span>la r<span class=\"_ _0\"></span>eserva <span class=\"_ _0\"></span>legal, <span class=\"_ _0\"></span>hasta <span class=\"_ _1\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>\u00e9sta <span class=\"_ _0\"></span>alcance, <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>m<span class=\"_ _5\"></span>enos, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>20% <span class=\"_ _0\"></span>del <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>apital <span class=\"_ _0\"></span>social. <span class=\"_ _0\"></span>Esta <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>serva, <span class=\"_ _0\"></span>mientras no supere el l\u00edmite del 20% del capital social, no es distribuible a los accionistas. \u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>Una vez cubiertas las atenciones previstas por la Ley o los estatutos<span class=\"_ _5\"></span>, s\u00f3lo podr\u00e1n repartirs<span class=\"_ _0\"></span>e dividendos </span>con cargo al <span class=\"_ _0\"></span>beneficio del <span class=\"_ _0\"></span>ejercicio, o <span class=\"_ _0\"></span>a reservas <span class=\"_ _0\"></span>de libre <span class=\"_ _0\"></span>disposici\u00f3n, <span class=\"_ _0\"></span>si el <span class=\"_ _0\"></span>valor del <span class=\"_ _0\"></span>patrimonio neto n<span class=\"_ _0\"></span>o es o, a consecuencia del reparto, no resulta ser inferior al capital social.  \u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>A <span class=\"_ _e\"> </span>estos <span class=\"_ _e\"> </span>efectos, <span class=\"_ _4\"> </span>los <span class=\"_ _e\"> </span>beneficios <span class=\"_ _e\"> </span>imputados <span class=\"_ _4\"> </span>directamente <span class=\"_ _e\"> </span>al <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _e\"> </span>neto <span class=\"_ _e\"> </span>no<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>podr\u00e1n <span class=\"_ _e\"> </span>ser <span class=\"_ _e\"> </span>objeto <span class=\"_ _e\"> </span>de </span>distribuci\u00f3n, <span class=\"_ _a\"></span>directa <span class=\"_ _a\"></span>ni <span class=\"_ _a\"></span>indirecta. <span class=\"_ _a\"></span>Si <span class=\"_ _a\"></span>existieran <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>ejercicios <span class=\"_ _a\"></span>anteriores <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>hicieran <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>ese valor <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>patrimonio <span class=\"_ _1\"></span>neto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Soc<span class=\"_ _5\"></span>iedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>fu<span class=\"_ _5\"></span>era <span class=\"_ _0\"></span>infe<span class=\"_ _0\"></span>rior <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>cifra <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>ocial, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>b<span class=\"_ _5\"></span>eneficio se destinar\u00e1 a la compensaci\u00f3n de estas p\u00e9rdidas. e)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Acc<span class=\"_ _5\"></span>iones propias </span>La <span class=\"_ _b\"></span>Junta <span class=\"_ _b\"> </span>General <span class=\"_ _e\"> </span>Ordinaria <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Accionistas<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>celebrada <span class=\"_ _b\"></span>el <span class=\"_ _e\"> </span>27 <span class=\"_ _b\"></span><span class=\"ls2\">de <span class=\"_ _b\"></span></span>junio <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2024, <span class=\"_ _e\"> </span>acord\u00f3 <span class=\"_ _b\"></span>autorizar <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>facultar <span class=\"_ _b\"></span>al Consejo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Administraci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _1\"></span>para qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _1\"></span>dominante, direc<span class=\"_ _0\"></span>tamente <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>trav\u00e9s de cualquiera <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>sus Sociedades f<span class=\"_ _0\"></span>iliales, pud<span class=\"_ _0\"></span>iera adquirir <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a Sociedad <span class=\"_ _0\"></span>dominante en <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>siguientes condiciones: 1.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Modalidades <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>adquisici\u00f3n: <span class=\"_ _b\"></span>Compraventa <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>aquellas <span class=\"_ _a\"></span>accion<span class=\"_ _5\"></span>es <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>el<span class=\"_ _0\"></span> </span>Consejo <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _1\"></span>Administraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>ominante <span class=\"_ _1\"></span>considere <span class=\"_ _0\"></span>convenientes <span class=\"_ _1\"></span>dentro <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>los <span class=\"_ _0\"></span>l\u00edmites <span class=\"_ _1\"></span>establecidos en los apartados siguientes. 2.<span class=\"ls0\"> <span class=\"_ _c\"> </span>N\u00famero m\u00e1ximo <span class=\"_ _0\"></span>de acc<span class=\"_ _0\"></span>iones <span class=\"_ _0\"></span>a adquirir: <span class=\"_ _0\"></span>Acciones rep<span class=\"_ _0\"></span>resentativas, s<span class=\"_ _0\"></span>umadas a <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>ya se <span class=\"_ _0\"></span>posean, <span class=\"_ _0\"></span>de </span>hasta el 10% del capital social. 3.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Precio m\u00ednimo y <span class=\"_ _0\"></span>m\u00e1ximo de adquisici\u00f3n: <span class=\"_ _0\"></span>el precio de adq<span class=\"_ _0\"></span>uisici\u00f3n no ser\u00e1 <span class=\"_ _0\"></span>inferior al <span class=\"_ _0\"></span>valor nominal de las </span>acciones <span class=\"_ _0\"></span>ni <span class=\"_ _0\"></span>superior <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>m\u00e1s<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>ciento <span class=\"_ _0\"></span>veinte <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>ci<span class=\"_ _5\"></span>ento <span class=\"_ _0\"></span>(120%) <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>precio <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cotizaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>\u00eda <span class=\"_ _0\"></span>h\u00e1bil <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>efectos burs\u00e1tiles anterior a la adquisici\u00f3n. 4.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Duraci\u00f3n de la autorizaci\u00f3n: cinco a\u00f1os, a partir de la adopci\u00f3n del presente acuerdo. </span>La <span class=\"_ _a\"></span>Junta <span class=\"_ _a\"></span>General <span class=\"_ _5\"></span>Ordinari<span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>Accionistas <span class=\"_ _a\"></span>celebrada <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>27 <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>ju<span class=\"_ _5\"></span>nio <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>2024 <span class=\"_ _a\"></span>aprob\u00f3 <span class=\"_ _a\"></span>igualmente <span class=\"_ _5\"></span>la<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>ropuesta del Consejo de Ad<span class=\"_ _0\"></span>ministraci\u00f3n de Cl\u00ednica <span class=\"_ _0\"></span>Baviera <span class=\"ls2\">de</span>l 24 de <span class=\"_ _0\"></span>mayo de 2024 previo <span class=\"_ _0\"></span>informe favorable d<span class=\"_ _0\"></span>el Comit\u00e9 de Auditor\u00eda <span class=\"_ _5\"></span><span class=\"ls2\">de</span> la suscri<span class=\"_ _5\"></span>pci\u00f3n de dos <span class=\"_ _5\"></span>contratos de compraventa <span class=\"_ _5\"></span>para adquirir un <span class=\"_ _5\"></span>total de 293.0<span class=\"_ _5\"></span>87 acciones de la So<span class=\"_ _0\"></span>ciedad <span class=\"_ _0\"></span>dominante, <span class=\"_ _0\"></span>aproximadamente <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>1,7972% <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>u <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>social<span class=\"_ _0\"></span> a <span class=\"_ _1\"></span>formalizar entr<span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>ciedad, <span class=\"_ _0\"></span>como \u201cCompradora\u201d <span class=\"_ _e\"> </span>y <span class=\"_ _b\"> </span>Aier<span class=\"_ _5\"></span><span class=\"ff3\"> <span class=\"_ _b\"></span>Eye<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>International <span class=\"_ _b\"></span>Europe, <span class=\"_ _e\"> </span>S.L.U. <span class=\"_ _b\"></span>accionista <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>control <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>la <span class=\"_ _b\"></span>Soc<span class=\"_ _5\"></span>iedad, <span class=\"_ _b\"></span>y <span class=\"_ _e\"> </span>Vito <span class=\"_ _b\"> </span>Ges<span class=\"_ _5\"></span>ti\u00f3n </span>Patrimonial, S.L., como \u201cVendedores\u201d<span class=\"ff3\">. </span>Asimismo, <span class=\"_ _e\"> </span>para <span class=\"_ _e\"> </span>garantizar <span class=\"_ _b\"></span>un <span class=\"_ _e\"> </span>trato <span class=\"_ _e\"> </span>equitativo <span class=\"_ _b\"></span>a <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>accionistas <span class=\"_ _e\"> </span>distintos <span class=\"_ _b\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>lo<span class=\"_ _5\"></span>s <span class=\"_ _e\"> </span>Vendedores, <span class=\"_ _b\"></span>el <span class=\"_ _e\"> </span>Consejo <span class=\"_ _e\"> </span>de Administraci\u00f3n de la Sociedad dominante acord\u00f3 aprobar el establecimiento de un Programa de Recompra de Acciones <span class=\"_ _1b\"> </span>propias <span class=\"_ _1b\"> </span>por <span class=\"_ _23\"> </span>un <span class=\"_ _1b\"> </span>n\u00famero <span class=\"_ _1b\"> </span>m\u00e1ximo <span class=\"_ _1b\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _1b\"> </span>33.065 <span class=\"_ _1b\"> </span>acciones <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>la<span class=\"_ _5\"></span> <span class=\"_ _1b\"> </span>Sociedad, <span class=\"_ _1b\"> </span>representativas <span class=\"_ _1b\"> </span>de aproximadamente <span class=\"_ _4\"> </span>el <span class=\"_ _e\"> </span>0,2028% <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>capital <span class=\"_ _e\"> </span>s<span class=\"_ _5\"></span>ocial <span class=\"_ _e\"> </span>q<span class=\"_ _5\"></span>ue, <span class=\"_ _e\"> </span>s<span class=\"_ _5\"></span>umado <span class=\"_ _e\"> </span>al<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>1,7972% <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>obtendr\u00e1 <span class=\"_ _e\"> </span>a <span class=\"_ _4\"> </span>trav\u00e9s <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la operaci\u00f3n anterior, permitir\u00e1 alcanzar el nivel del 2% de autocarte<span class=\"_ _5\"></span>ra. Estas <span class=\"_ _b\"></span>operaciones <span class=\"_ _a\"></span>t<span class=\"_ _5\"></span>uvieron <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>objetivo <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>compra <span class=\"_ _a\"></span>por <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Sociedad <span class=\"_ _a\"></span>domi<span class=\"_ _5\"></span>nante <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _b\"></span>n\u00famero <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>a<span class=\"_ _5\"></span>cciones propias <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>auto<span class=\"_ _0\"></span>cartera <span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ermita <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>hacer <span class=\"_ _0\"></span>frente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>bligaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>entrega <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>acciones <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>opias derivadas <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>determinados p<span class=\"_ _0\"></span>lanes <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>incentivos <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>acciones <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>dir<span class=\"_ _0\"></span>ectivos <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>un p<span class=\"_ _0\"></span>lan <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ret<span class=\"_ _0\"></span>ribuci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>especie en acciones<span class=\"_ _5\"></span> para todos<span class=\"_ _5\"></span> los <span class=\"_ _5\"></span>empleados del gru<span class=\"_ _5\"></span>po que <span class=\"_ _5\"></span>el Consejo <span class=\"_ _5\"></span>de Administraci\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la Sociedad dominante aprob\u00f3 con esta misma fecha. El movimiento del ep\u00edgrafe de acciones propias durante los e<span class=\"_ _0\"></span>jercicios <span class=\"_ _5\"></span><span class=\"ls2\">202</span>5 y 2024 ha sido el siguiente: 31/12/2025 31/12/2024  N\u00famero acciones propias  Euros  N\u00famero acciones propias  Euros Al inicio del ejer<span class=\"_ _0\"></span>cicio 314.315 9.136.752 5.207 109.914 Aumentos/compra<span class=\"_ _0\"></span>s  58.884 2.383.124 358.840 10.115.193 Disminuciones (84.133) (3.097.559) (49.732) (1.088.355) Al cierre del ejer<span class=\"_ _0\"></span>cicio  289.066 8.422.317 314.315 9.136.752 Durante  el  ej<span class=\"_ _0\"></span>ercicio  <span class=\"ls2\">202</span>5 <span class=\"_ _d\"> </span>la  Soc<span class=\"_ _0\"></span>iedad  dominante<span class=\"_ _0\"></span>  ha  adquirido <span class=\"_ _d\"> </span>58.884  acciones  pr<span class=\"_ _0\"></span>opias  (20<span class=\"ls2\">24<span class=\"ls8\">:  </span></span>358.840 acciones) valoradas en 2.<span class=\"ls2\">383<span class=\"ls8\">.1</span>24</span> euros (2024<span class=\"lsa\">: </span>10.115.193 euros)<span class=\"lsa\">. </span> De <span class=\"_ _b\"></span>la<span class=\"_ _5\"></span>s <span class=\"_ _b\"> </span>3<span class=\"_ _5\"></span>58.840 <span class=\"_ _b\"> </span>acciones <span class=\"_ _e\"> </span>compradas <span class=\"_ _e\"> </span>durante <span class=\"_ _e\"> </span>el <span class=\"_ _b\"> </span>a<span class=\"_ _5\"></span>\u00f1o <span class=\"_ _e\"> </span>durante <span class=\"_ _b\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>a\u00f1o <span class=\"_ _e\"> </span>2024<span class=\"lsa\">, <span class=\"_ _e\"> </span></span>293.087 <span class=\"_ _e\"> </span>fueron <span class=\"_ _b\"></span>adquiridas <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>los accionistas  m<span class=\"_ _5\"></span>ayoritarios  a <span class=\"_ _2\"> </span>un <span class=\"_ _2\"> </span>precio <span class=\"_ _2\"> </span>de  29,10 <span class=\"_ _2\"> </span>euros <span class=\"_ _2\"> </span>por <span class=\"_ _2\"> </span>acci\u00f3n <span class=\"_ _2\"> </span>(<span class=\"_ _5\"></span>Nota  2<span class=\"_ _5\"></span>3)  y <span class=\"_ _2\"> </span>33.065 <span class=\"_ _2\"> </span>fueron <span class=\"_ _2\"> </span>adquiridas directamente <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _a\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>m<span class=\"_ _5\"></span>ercado <span class=\"_ _a\"></span>dentro <span class=\"_ _b\"></span>del <span class=\"_ _a\"></span>Programa <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>Recompra <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>acciones <span class=\"_ _b\"></span>indicado <span class=\"_ _a\"></span>durante <span class=\"_ _a\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _a\"></span>meses <span class=\"_ _b\"></span>de mayo a julio por un importe promedio de 28,38 euros por acci\u00f3n. El n\u00famero y valoraci\u00f3n de las acciones propias en poder de la Sociedad dominante son los<span class=\"_ _0\"></span> siguientes:<span class=\"_ _5\"></span> 31/12/2025 31/12/2024 N\u00famero de accione<span class=\"_ _0\"></span>s propias 289.066 314.315 Valoraci\u00f3n 8.422.317 9.136.752 % de capital e<span class=\"_ _0\"></span>scriturado 1,77% 1,93% f)<span class=\"ls0\"> <span class=\"_ _15\"> </span>G<span class=\"_ _0\"></span>anancias por acci\u00f3n </span>Las <span class=\"_ _b\"></span>ganancias <span class=\"_ _b\"></span>b\u00e1sicas <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>ac<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>calculan <span class=\"_ _b\"></span>dividiendo <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span>beneficio/(p\u00e9rdida) <span class=\"_ _b\"></span>neto <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>a\u00f1o <span class=\"_ _b\"></span>atribu<span class=\"_ _0\"></span>ible <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>los accionistas <span class=\"_ _b\"></span>ordinarios <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>la <span class=\"_ _b\"></span>matriz <span class=\"_ _b\"></span>entre <span class=\"_ _b\"></span>el <span class=\"_ _e\"> </span>n\u00famero <span class=\"_ _b\"></span>medio <span class=\"_ _b\"></span>ponderado<span class=\"_ _a\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>acciones <span class=\"_ _e\"> </span>ordinarias <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>circulaci\u00f3n durante <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>a\u00f1o<span class=\"_ _5\"></span>, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>xcluido <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>n\u00famero medio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ponderado <span class=\"_ _1\"></span>de la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>acciones <span class=\"_ _1\"></span>pro<span class=\"_ _5\"></span>pias <span class=\"_ _1\"></span>m<span class=\"_ _5\"></span>antenidas <span class=\"_ _1\"></span>a lo <span class=\"_ _1\"></span>largo de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ejercicio. Las gan<span class=\"_ _0\"></span>ancias di<span class=\"_ _0\"></span>luidas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>acci\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>calculan <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>vidiendo e<span class=\"_ _0\"></span>l b<span class=\"_ _0\"></span>eneficio ne<span class=\"_ _0\"></span>to a<span class=\"_ _0\"></span>tribuible a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>accionistas <span class=\"_ _0\"></span>ordinarios de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>matriz <span class=\"_ _a\"></span>entre <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>n\u00famero <span class=\"_ _b\"></span>medio <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>onderado <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>cciones <span class=\"_ _b\"></span>ordinaria<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>irculaci\u00f3n <span class=\"_ _b\"></span>durante <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span>a\u00f1o <span class=\"_ _b\"></span>m\u00e1s <span class=\"_ _b\"></span>el n\u00famero <span class=\"_ _5\"></span>medio <span class=\"_ _5\"></span>ponderado de<span class=\"_ _5\"></span> acciones <span class=\"_ _5\"></span>o<span class=\"_ _5\"></span>rdina<span class=\"_ _5\"></span>rias que <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>emit<span class=\"_ _5\"></span>ir\u00edan <span class=\"_ _5\"></span>en l<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>conversi\u00f3n <span class=\"_ _5\"></span>de todos<span class=\"_ _5\"></span> los <span class=\"_ _5\"></span>instrumentos potencialmente dilusivos. El <span class=\"_ _5\"></span>siguiente cuadro <span class=\"_ _5\"></span>refleja <span class=\"_ _5\"></span>los in<span class=\"_ _5\"></span>gresos e <span class=\"_ _5\"></span>informaci\u00f3n <span class=\"_ _5\"></span>del n\u00famero<span class=\"_ _5\"></span> de <span class=\"_ _5\"></span>acciones <span class=\"_ _5\"></span>utilizadas para <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>c\u00e1lculo de <span class=\"_ _5\"></span>las ganancias b\u00e1sicas y diluidas por acci\u00f3n: C\u00e1<span class=\"ls0\">lculo de las ganancias b\u00e1sicas  </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Beneficio atribu<span class=\"_ _0\"></span>ible a los accioni<span class=\"_ _0\"></span>stas ordinarios<span class=\"_ _0\"></span> de la Sociedad dominan<span class=\"_ _0\"></span>te Por operaciones<span class=\"_ _0\"></span> continuadas 42.062.662 40.205.076 Beneficio atribu<span class=\"_ _0\"></span>ible a los acc<span class=\"_ _0\"></span>ionistas ord<span class=\"_ _0\"></span>inarios de<span class=\"_ _0\"></span> la Sociedad dominant<span class=\"_ _0\"></span>e para las<span class=\"_ _0\"></span> ganancias b\u00e1s<span class=\"_ _0\"></span>icas y diluidas 42.062.662 40.205.076 N\u00famero medio<span class=\"_ _0\"></span> ponderado<span class=\"_ _0\"></span> de acciones ordi<span class=\"_ _0\"></span>narias 16.013.795 16.001<span class=\"ls0\">.</span>440<span class=\"ls0\"> </span>Beneficio por acc<span class=\"_ _0\"></span>i\u00f3n 2,63 2,5<span class=\"_ _2b\"> </span>1<span class=\"_ _2b\"> </span>En <span class=\"_ _3\"> </span>relaci\u00f3n <span class=\"_ _3\"> </span>con <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>c\u00e1lculo <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>ganancias <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>acci\u00f3n, <span class=\"_ _3\"> </span>no <span class=\"_ _3\"> </span>ha <span class=\"_ _3\"> </span>habido <span class=\"_ _3\"> </span>transacciones <span class=\"_ _3\"> </span>sobre <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>acciones ordinarias <span class=\"_ _5\"></span>o acciones <span class=\"_ _5\"></span>potenciales <span class=\"_ _5\"></span>ordinarias entre <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>de c<span class=\"_ _5\"></span>ierre de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>cuentas <span class=\"_ _5\"></span>anuales consolidadas <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>la de <span class=\"_ _a\"></span>formulaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _5\"></span>mismas, <span class=\"_ _a\"></span>que <span class=\"_ _5\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>se <span class=\"_ _a\"></span>hay<span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>tenid<span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>cuenta <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>dichos <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>\u00e1lculos <span class=\"_ _5\"></span>para <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>eje<span class=\"_ _5\"></span>rcicio <span class=\"_ _a\"></span>2<span class=\"ls2\">02</span>5 <span class=\"_ _5\"></span><span class=\"ls17\">y </span>202<span class=\"ls0\">4.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-41": {
   "value": "a)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Cap<span class=\"_ _5\"></span>ital Social </span>El Capital Soc<span class=\"_ _0\"></span>ial de <span class=\"_ _0\"></span>la So<span class=\"_ _0\"></span>ciedad dominante <span class=\"_ _0\"></span>a 31 de<span class=\"_ _0\"></span> diciembre <span class=\"_ _0\"></span>de 2025 <span class=\"_ _0\"></span>y 2024 <span class=\"_ _0\"></span>asciende a<span class=\"_ _0\"></span> un <span class=\"_ _0\"></span>mill\u00f3n seiscientos<span class=\"_ _0\"></span> treinta mil <span class=\"_ _0\"></span>setecientos cincuent<span class=\"_ _0\"></span>a y <span class=\"_ _0\"></span>ocho euros <span class=\"_ _0\"></span>(1.630.758 eur<span class=\"_ _0\"></span>os)<span class=\"_ _5\"></span> dividido en <span class=\"_ _0\"></span>16.307.580 a<span class=\"_ _0\"></span>cciones ordinarias <span class=\"_ _0\"></span>de 10 <span class=\"_ _a\"></span>c\u00e9ntimos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>nominal <span class=\"_ _a\"></span>cad<span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>una, <span class=\"_ _a\"></span>estando <span class=\"_ _a\"></span>totalmente <span class=\"_ _a\"></span>suscrito <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>desembolsado, <span class=\"_ _a\"></span>teniendo <span class=\"_ _a\"></span>los mismos derechos y obligaciones. La totalidad de las acciones est\u00e1n representadas por anotaciones en cuenta y est\u00e1n admitidas a cotizaci\u00f3n en las Bolsas de Madrid, Barc<span class=\"_ _0\"></span>elona, Valencia y Bilbao.<span class=\"_ _2b\"> </span>Al <span class=\"_ _1\"></span>31<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _5\"></span>5 <span class=\"_ _1\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>2024, <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>Sociedades <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>on <span class=\"_ _1\"></span>una <span class=\"_ _0\"></span>participaci\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>capital <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>So<span class=\"_ _5\"></span>ciedad dominante igual o superior al 5% eran las siguientes: Porcentaje 31/12/2025 31/12/2024 Aier Eye Internation<span class=\"_ _0\"></span>al (Europe) <span class=\"_ _0\"></span>S.L.U. 73,2<span class=\"ls3\">3%</span> 78,2<span class=\"ls3\">3%</span> Vito Gesti\u00f3n Patri<span class=\"_ _0\"></span>monial, S.L. 6,83<span class=\"ls0\">%</span><span class=\"ls0\"> </span>9,8% El 24 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mayo de <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>con m<span class=\"_ _0\"></span>otivo de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Operaci\u00f3n <span class=\"_ _0\"></span>vinculada <span class=\"_ _0\"></span>consistente <span class=\"_ _0\"></span>en la <span class=\"_ _0\"></span>adquisici\u00f3n<span class=\"_ _0\"></span> directa <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acciones por parte de la Sociedad dominante a los acci<span class=\"_ _0\"></span>onistas mayoritarios (Nota 2<span class=\"_ _5\"></span>3) y relacionado con el Progra<span class=\"_ _0\"></span>ma de Recompra <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>acciones <span class=\"_ _0\"></span>(ver <span class=\"_ _0\"></span>e) <span class=\"_ _1\"></span>acciones <span class=\"_ _0\"></span>propias), <span class=\"_ _1\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>porce<span class=\"_ _0\"></span>ntaje <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>participaci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>co<span class=\"_ _5\"></span>ntrol <span class=\"_ _0\"></span>efectivo <span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>detenta<span class=\"_ _5\"></span><span class=\"lsc\">ba</span> el accionista mayoritario se vio disminuido en 1,6%, siendo al 31 de diciembre de 2024 el 7<span class=\"_ _0\"></span>8,23%.<span class=\"_ _5\"></span> Asimismo, <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>3 <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>abril <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>Ai<span class=\"_ _5\"></span>er <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>ye <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>nternational <span class=\"_ _1\"></span>(Eu<span class=\"_ _5\"></span>rope) <span class=\"_ _1\"></span>S.L.U. <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>Vito <span class=\"_ _0\"></span>Gesti\u00f3n <span class=\"_ _1\"></span>Patrimonial, <span class=\"_ _0\"></span>S.L. <span class=\"_ _1\"></span>colocaron 1.304.606 <span class=\"_ _a\"></span>acciones <span class=\"_ _a\"></span>ordinarias <span class=\"_ _a\"></span>existentes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _a\"></span>dominante, <span class=\"_ _a\"></span>representativas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>aproximadamente <span class=\"_ _a\"></span>el 8,00% <span class=\"_ _1\"></span>del<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>social, <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>trav\u00e9s <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _1\"></span>colocaci\u00f3n <span class=\"_ _1\"></span>acelerada <span class=\"_ _1\"></span>dirigida <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>xclusivamente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>i<span class=\"_ _5\"></span>nversores <span class=\"_ _1\"></span>cualificados. Con <span class=\"_ _0\"></span>esta <span class=\"_ _1\"></span>operaci\u00f3n <span class=\"_ _0\"></span>AIER <span class=\"_ _1\"></span>Eye <span class=\"_ _0\"></span>International <span class=\"_ _1\"></span>(Europe) <span class=\"_ _0\"></span>S.L.U.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>Vito <span class=\"_ _0\"></span>Gesti\u00f3n <span class=\"_ _1\"></span>Patrimonial, <span class=\"_ _0\"></span>S.L. <span class=\"_ _1\"></span>detentan <span class=\"_ _1\"></span>un 7<span class=\"_ _0\"></span>3,23% y 6,83% respectivamente al cierre del ejercicio 2025. Los <span class=\"_ _b\"></span>principal<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>ob<span class=\"_ _0\"></span>jetivos <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>gesti\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>capital <span class=\"_ _a\"></span>del <span class=\"_ _b\"></span>Grupo <span class=\"_ _a\"></span>Baviera <span class=\"_ _b\"></span>son <span class=\"_ _a\"></span>asegurar <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>estabilidad <span class=\"_ _a\"></span>financiera <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span> corto y l<span class=\"_ _5\"></span>argo plazo, la <span class=\"_ _5\"></span>positiva evoluci\u00f3n d<span class=\"_ _5\"></span>e las acciones <span class=\"_ _5\"></span>de Cl\u00ednica Baviera, S.A., <span class=\"_ _5\"></span>la adecuada financiaci\u00f3n de las inversiones y la r<span class=\"_ _0\"></span>educci\u00f3n de <span class=\"_ _0\"></span>los niveles de <span class=\"_ _0\"></span>endeudamiento del G<span class=\"_ _0\"></span>rupo Baviera. <span class=\"ls13\">El</span> ratio de apalanca<span class=\"_ _0\"></span>miento, calculado <span class=\"_ _0\"></span>como: <span class=\"_ _0\"></span>(Deuda <span class=\"_ _0\"></span>financ<span class=\"_ _0\"></span>iera <span class=\"_ _0\"></span>neta <span class=\"_ _0\"></span>/ <span class=\"_ _0\"></span>(Deuda <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nanciera <span class=\"_ _0\"></span>neta <span class=\"_ _0\"></span>+ <span class=\"_ _1\"></span>Pa<span class=\"_ _5\"></span>trimonio <span class=\"_ _0\"></span>neto) <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _5\"></span>5 y 2024 son los siguientes: 31/12/2025 31/12/2024 Posici\u00f3n finan<span class=\"_ _0\"></span>ciera neta ** 42.396.899 30.531.660 Patrimonio Neto<span class=\"_ _0\"></span> atribuible a la So<span class=\"_ _0\"></span>ciedad domina<span class=\"_ _0\"></span>nte 109.986.203 96.920.019 atribuible a las<span class=\"_ _0\"></span> participacione<span class=\"_ _0\"></span>s no do<span class=\"_ _0\"></span>minante 968.960 1.440.233 Apalancamiento<span class=\"_ _0\"></span> -<span class=\"ls3\">28%</span> -<span class=\"ls3\">24%</span> ** Posici\u00f3n finan<span class=\"_ _0\"></span>ciera neta:<span class=\"_ _0\"></span> Tesorer\u00eda y la<span class=\"_ _0\"></span>s inversione<span class=\"_ _0\"></span>s financieras corrientes men<span class=\"_ _0\"></span>os pr\u00e9stamos<span class=\"_ _0\"></span> que deven<span class=\"_ _0\"></span>guen intereses expl\u00ed<span class=\"_ _0\"></span>citos ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-514": {
   "value": "<div class=\"c wac h13 gs11f\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">atribuible a la So<span class=\"_ _0\"></span>ciedad domina<span class=\"_ _0\"></span>nte </div></div><div class=\"c wad h13 gs120\"><div class=\"t m0 x81 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">109.986.203 </div></div><div class=\"c wae h13 gs121\"><div class=\"t m0 x89 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">96.920.019 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-515": {
   "value": "<div class=\"c wac h12 gs123\"><div class=\"t m0 x7 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">atribuible a las<span class=\"_ _0\"></span> participacione<span class=\"_ _0\"></span>s no do<span class=\"_ _0\"></span>minante </div></div><div class=\"c wad h12 gs124\"><div class=\"t m0 x6c hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">968.960 </div></div><div class=\"c wae h12 gs125\"><div class=\"t m0 x21 hd y47 ff3 fs3 fc0 sc0 ls0 ws0\">1.440.233 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-42": {
   "value": "c)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Res<span class=\"_ _5\"></span>ervas </span>Reserva legal De <span class=\"_ _5\"></span>acuerdo <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>legislaci\u00f3n <span class=\"_ _5\"></span>vigente, <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>ebe <span class=\"_ _5\"></span>destinar <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>10% <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>sus<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>beneficios <span class=\"_ _5\"></span>anuales <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _a\"></span>reserva <span class=\"_ _5\"></span>legal, hasta <span class=\"_ _a\"></span>a<span class=\"_ _5\"></span>lcanzar <span class=\"_ _a\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>20% <span class=\"_ _b\"></span>del <span class=\"_ _a\"></span>capital <span class=\"_ _a\"></span>s<span class=\"_ _5\"></span>ocial. <span class=\"_ _a\"></span>Esta<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>reserva <span class=\"_ _b\"></span>no <span class=\"_ _a\"></span>podr\u00e1 <span class=\"_ _a\"></span>distribuirse, <span class=\"_ _b\"></span>excepto <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>caso <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>liquidaci\u00f3n, pero <span class=\"_ _a\"></span>podr\u00e1 <span class=\"_ _a\"></span>utilizarse <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>compensar <span class=\"_ _b\"></span>p\u00e9rdidas, <span class=\"_ _5\"></span>siempre <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _a\"></span>existan <span class=\"_ _5\"></span>o<span class=\"_ _5\"></span>tras <span class=\"_ _a\"></span>reservas <span class=\"_ _5\"></span>di<span class=\"_ _5\"></span>sponibles <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>este fin, o <span class=\"_ _1\"></span>para <span class=\"_ _0\"></span>aumentar <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>ca<span class=\"_ _5\"></span>pital <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>ocial <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>que <span class=\"_ _1\"></span>exceda del <span class=\"_ _1\"></span>1<span class=\"_ _5\"></span>0% <span class=\"_ _0\"></span>del <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>apital <span class=\"_ _0\"></span>ya <span class=\"_ _1\"></span>ampliad<span class=\"_ _5\"></span>o. <span class=\"_ _1\"></span>Al <span class=\"_ _5\"></span>31 d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>diciembre de <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>2024 <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de l<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>reserva l<span class=\"_ _5\"></span>egal <span class=\"_ _5\"></span>ascend\u00eda a <span class=\"_ _5\"></span>326.152<span class=\"_ _5\"></span> euros <span class=\"_ _5\"></span>c<span class=\"_ _a\"></span>orrespondiendo en <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>totalidad <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la Sociedad dominante, estando dotada en su totalidad. Reservas voluntarias Dentro <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _a\"></span>reservas voluntarias <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _5\"></span>Dominante, c<span class=\"_ _a\"></span>onforme <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>dispuesto <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _5\"></span>art\u00edculo <span class=\"_ _5\"></span>25 <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la Ley <span class=\"_ _b\"></span>27/2014, <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>27 <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>noviembre, <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>Impuesto <span class=\"_ _a\"></span>so<span class=\"_ _5\"></span>bre <span class=\"_ _b\"></span>So<span class=\"_ _0\"></span>ciedades, <span class=\"_ _b\"></span>y <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>n <span class=\"_ _b\"></span>cumplimiento <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>disposiciones legales a<span class=\"_ _0\"></span>plicables, <span class=\"_ _0\"></span>se <span class=\"_ _1\"></span>a<span class=\"_ _5\"></span>cuerda <span class=\"_ _0\"></span>destinar <span class=\"_ _0\"></span>un <span class=\"_ _1\"></span>importe<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>1.500.000 <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>eserva <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>capitalizaci\u00f3n <span class=\"_ _0\"></span>(1.800.000 euros en el ejercicio 2024). Dicha <span class=\"_ _d\"> </span>reserva <span class=\"_ _4\"> </span>s<span class=\"_ _5\"></span>er\u00e1 <span class=\"_ _3\"> </span>indisponible, <span class=\"_ _3\"> </span>no <span class=\"_ _d\"> </span>pudiendo <span class=\"_ _3\"> </span>ser <span class=\"_ _3\"> </span>distribuida <span class=\"_ _3\"> </span>entre <span class=\"_ _3\"> </span>l<span class=\"_ _5\"></span>os <span class=\"_ _3\"> </span>socios, <span class=\"_ _d\"> </span>durante <span class=\"_ _4\"> </span>e<span class=\"_ _5\"></span>l <span class=\"_ _3\"> </span>per\u00edodo <span class=\"_ _3\"> </span>q<span class=\"_ _5\"></span>ue <span class=\"_ _3\"> </span>la legislaci\u00f3n <span class=\"_ _a\"></span>v<span class=\"_ _5\"></span>igente <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>etermine. <span class=\"_ _a\"></span>Cualquie<span class=\"_ _5\"></span>r <span class=\"_ _a\"></span>modificaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>esta <span class=\"_ _b\"></span>reserva <span class=\"_ _a\"></span>y <span class=\"_ _b\"></span>su <span class=\"_ _a\"></span>disponibilidad <span class=\"_ _b\"></span>estar\u00e1 <span class=\"_ _a\"></span>sujeta <span class=\"_ _b\"></span>a <span class=\"_ _a\"></span>las condiciones y procedimientos legales establecidos en la normativa aplicable. Formando <span class=\"_ _a\"></span>parte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>reservas <span class=\"_ _5\"></span>v<span class=\"_ _5\"></span>oluntarias <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>dominante, <span class=\"_ _a\"></span>figuran <span class=\"_ _a\"></span>registrados <span class=\"_ _a\"></span>11.943.834 <span class=\"_ _a\"></span>euros correspondiente al <span class=\"_ _0\"></span>resultado d<span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>2020 d<span class=\"_ _0\"></span>e Cl\u00ednica <span class=\"_ _0\"></span>Baviera, <span class=\"_ _0\"></span>S.A., l<span class=\"_ _0\"></span>os cuales n<span class=\"_ _0\"></span>o fuero<span class=\"_ _0\"></span>n distribuidos <span class=\"_ _0\"></span>como dividendos <span class=\"_ _b\"></span>conforme <span class=\"_ _b\"></span>al <span class=\"_ _e\"> </span>art\u00edculo <span class=\"_ _b\"></span>5 <span class=\"_ _b\"></span>del <span class=\"_ _e\"> </span>Real <span class=\"_ _b\"></span>Decreto-ley <span class=\"_ _b\"></span>18/2020, <span class=\"_ _b\"></span>de <span class=\"_ _b\"> </span>1<span class=\"_ _5\"></span>2 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>mayo, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _b\"></span>como <span class=\"_ _e\"> </span>sus <span class=\"_ _b\"></span>respectivas pr\u00f3rrogas. El detalle y movimiento de las reservas durante los ejercicios 2025 y 2024 es el siguiente: Saldo al 31/12/2023 Distribuci\u00f3n Rtdos 2023 Otros movimientos<span class=\"_ _0\"></span> Saldo al 31/12/2024 Distribuci\u00f3n Rtdos 2024 Otros movimientos<span class=\"_ _0\"></span> Saldo al 31/12/2025 Sociedad dominan<span class=\"_ _0\"></span>te Reserva Legal 326.152 - - 326.152 - - 326.152 Reservas voluntar<span class=\"_ _0\"></span>ias 40.678.220 3.309.779 110.120 44.098.119 10.294.822 748.807 55.141.748 Sociedades con<span class=\"_ _0\"></span>solidadas 6.721.907 7.575.731 (457.927) 13.839.711 4.307.354 (5.910.109) 12.236.956 TOTAL 47.726.279 10.885.510 (347.807) 58.263.982 14.602.176 (5.161.302) 67.704.856 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-43": {
   "value": "d)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Dividendos <span class=\"_ _0\"></span> </span>31/12/2025 31/12/2024 Dividendos de a<span class=\"_ _0\"></span>cciones ordinar<span class=\"_ _0\"></span>ias: Dividendo a dis<span class=\"_ _0\"></span>tribuir con <span class=\"_ _0\"></span>cargo a resultado<span class=\"_ _0\"></span>s 25.602.900 25.602.900 Dividendo a distribu<span class=\"_ _0\"></span>ir con carg<span class=\"_ _0\"></span>o a reservas - - Dividendo distribuido<span class=\"_ _0\"></span> descontan<span class=\"_ _0\"></span>do accione<span class=\"_ _0\"></span>s en autocar<span class=\"_ _0\"></span>tera 25.131.774 25.085.418 Dividendo total 25.131.774 25.085.418 N\u00famero de acci<span class=\"_ _0\"></span>ones 16.307.580 16.307.580 Dividendo ordinar<span class=\"_ _0\"></span>io por acci\u00f3n 1,57 1,57 Dividendo con <span class=\"_ _0\"></span>cargo a reser<span class=\"_ _0\"></span>vas por<span class=\"_ _0\"></span> acci\u00f3n - - Dividendo total<span class=\"_ _0\"></span> por acci\u00f3n 1,57 1,57 Los administradores, en su r<span class=\"_ _0\"></span>euni\u00f3n de 25 de marzo de 2026 han pr<span class=\"_ _0\"></span>opuesto distribuir un di<span class=\"_ _0\"></span>videndo con cargo a resultados del ejercicio 2025 por importe de <span class=\"ls2\"></span><span><span class=\"ls2\">1,57</span> </span>euros por acci\u00f3n. Con <span class=\"_ _3\"> </span>fec<span class=\"_ _5\"></span>ha <span class=\"_ _3\"> </span><span class=\"ls2\">27</span> <span class=\"_ _d\"> </span><span class=\"ls2\">de <span class=\"_ _3\"> </span></span>mayo <span class=\"_ _d\"> </span>de <span class=\"_ _3\"> </span>2025<span class=\"_ _5\"></span>, <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>J<span class=\"_ _5\"></span>unta <span class=\"_ _3\"> </span>General <span class=\"_ _d\"> </span>de <span class=\"_ _3\"> </span>Accionistas <span class=\"_ _3\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _3\"> </span>la  So<span class=\"_ _0\"></span>ciedad <span class=\"_ _3\"> </span>dominante  apr<span class=\"_ _0\"></span>ob\u00f3 <span class=\"_ _3\"> </span>la distribuci\u00f3n de un dividendo con cargo a<span class=\"lsb\">l </span>resultado del ejercicio <span class=\"ls2\">202</span>4 por importe de <span>1,57</span> euros por acci\u00f3n. Limitaciones para la distribuci\u00f3n de dividendos Las reservas <span class=\"_ _5\"></span>de la <span class=\"_ _5\"></span>Sociedad dominante a excepci\u00f3n d<span class=\"_ _5\"></span>e la reserva <span class=\"_ _5\"></span>legal son <span class=\"_ _5\"></span>de libre distribuci\u00f3n, <span class=\"_ _5\"></span>as\u00ed como los resultados del ejercicio, estando sujetas, no obstante, a l<span class=\"_ _0\"></span>as limitaciones para su distribuci\u00f3<span class=\"_ _0\"></span>n que se exponen a continuaci\u00f3n: \u2022<span class=\"ff3\"> <span class=\"_ _11\"> </span>Est\u00e1 prohibida toda d<span class=\"_ _5\"></span>istribuci\u00f3n de be<span class=\"_ _5\"></span>neficios a m<span class=\"_ _5\"></span>enos que el <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de las re<span class=\"_ _5\"></span>servas disponibles de </span>la <span class=\"_ _1\"></span><span class=\"ls0\">So<span class=\"_ _5\"></span>ciedad <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>ominante <span class=\"_ _0\"></span>sean, <span class=\"_ _1\"></span>como <span class=\"_ _0\"></span>m\u00ednimo, <span class=\"_ _1\"></span>igual <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>los<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>gastos <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>investigaci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>desarrollo </span>que figuran<span class=\"_ _5\"></span> en el <span class=\"_ _5\"></span>activo del <span class=\"_ _5\"></span>estado<span class=\"_ _5\"></span> de situaci\u00f3n<span class=\"_ _5\"></span> financiera <span class=\"_ _5\"></span>consolidado. Al 3<span class=\"_ _5\"></span>1 de d<span class=\"_ _5\"></span>iciembre de 2<span class=\"_ _5\"></span>025<span class=\"_ _5\"></span> <span class=\"ls17\">y </span>202<span class=\"ls0\">4, <span class=\"_ _0\"></span>no ha<span class=\"_ _0\"></span>y gastos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>investi<span class=\"_ _0\"></span>gaci\u00f3n y <span class=\"_ _0\"></span>desarrollo <span class=\"_ _0\"></span>pendient<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de amortizar en <span class=\"_ _0\"></span>la So<span class=\"_ _0\"></span>ciedad D<span class=\"_ _0\"></span>ominante. </span>\u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>La <span class=\"_ _5\"></span>Sociedad dominante est\u00e1 <span class=\"_ _5\"></span>obligada a destinar el<span class=\"_ _5\"></span> 10% de <span class=\"_ _5\"></span>los beneficios del <span class=\"_ _5\"></span>ejercicio a la c<span class=\"_ _5\"></span>onstituci\u00f3n </span>de <span class=\"_ _0\"></span>la r<span class=\"_ _0\"></span>eserva <span class=\"_ _0\"></span>legal, <span class=\"_ _0\"></span>hasta <span class=\"_ _1\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>\u00e9sta <span class=\"_ _0\"></span>alcance, <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>m<span class=\"_ _5\"></span>enos, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>20% <span class=\"_ _0\"></span>del <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>apital <span class=\"_ _0\"></span>social. <span class=\"_ _0\"></span>Esta <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>serva, <span class=\"_ _0\"></span>mientras no supere el l\u00edmite del 20% del capital social, no es distribuible a los accionistas. \u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>Una vez cubiertas las atenciones previstas por la Ley o los estatutos<span class=\"_ _5\"></span>, s\u00f3lo podr\u00e1n repartirs<span class=\"_ _0\"></span>e dividendos </span>con cargo al <span class=\"_ _0\"></span>beneficio del <span class=\"_ _0\"></span>ejercicio, o <span class=\"_ _0\"></span>a reservas <span class=\"_ _0\"></span>de libre <span class=\"_ _0\"></span>disposici\u00f3n, <span class=\"_ _0\"></span>si el <span class=\"_ _0\"></span>valor del <span class=\"_ _0\"></span>patrimonio neto n<span class=\"_ _0\"></span>o es o, a consecuencia del reparto, no resulta ser inferior al capital social.  \u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>A <span class=\"_ _e\"> </span>estos <span class=\"_ _e\"> </span>efectos, <span class=\"_ _4\"> </span>los <span class=\"_ _e\"> </span>beneficios <span class=\"_ _e\"> </span>imputados <span class=\"_ _4\"> </span>directamente <span class=\"_ _e\"> </span>al <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _e\"> </span>neto <span class=\"_ _e\"> </span>no<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>podr\u00e1n <span class=\"_ _e\"> </span>ser <span class=\"_ _e\"> </span>objeto <span class=\"_ _e\"> </span>de </span>distribuci\u00f3n, <span class=\"_ _a\"></span>directa <span class=\"_ _a\"></span>ni <span class=\"_ _a\"></span>indirecta. <span class=\"_ _a\"></span>Si <span class=\"_ _a\"></span>existieran <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>ejercicios <span class=\"_ _a\"></span>anteriores <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>hicieran <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>ese valor <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>patrimonio <span class=\"_ _1\"></span>neto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Soc<span class=\"_ _5\"></span>iedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>fu<span class=\"_ _5\"></span>era <span class=\"_ _0\"></span>infe<span class=\"_ _0\"></span>rior <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>cifra <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>ocial, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>b<span class=\"_ _5\"></span>eneficio se destinar\u00e1 a la compensaci\u00f3n de estas p\u00e9rdidas. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-517": {
   "value": "1.57",
   "decimals": 4,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
    "unit": "iso4217:AED/xbrli:shares"
   }
  },
  "fact-518": {
   "value": "1.57",
   "decimals": 4,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
    "unit": "iso4217:AED/xbrli:shares"
   }
  },
  "fact-516": {
   "value": "1.57",
   "decimals": 4,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
    "unit": "iso4217:AED/xbrli:shares"
   }
  },
  "fact-519": {
   "value": "Limitaciones para la distribuci\u00f3n de dividendos Las reservas <span class=\"_ _5\"></span>de la <span class=\"_ _5\"></span>Sociedad dominante a excepci\u00f3n d<span class=\"_ _5\"></span>e la reserva <span class=\"_ _5\"></span>legal son <span class=\"_ _5\"></span>de libre distribuci\u00f3n, <span class=\"_ _5\"></span>as\u00ed como los resultados del ejercicio, estando sujetas, no obstante, a l<span class=\"_ _0\"></span>as limitaciones para su distribuci\u00f3<span class=\"_ _0\"></span>n que se exponen a continuaci\u00f3n: \u2022<span class=\"ff3\"> <span class=\"_ _11\"> </span>Est\u00e1 prohibida toda d<span class=\"_ _5\"></span>istribuci\u00f3n de be<span class=\"_ _5\"></span>neficios a m<span class=\"_ _5\"></span>enos que el <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de las re<span class=\"_ _5\"></span>servas disponibles de </span>la <span class=\"_ _1\"></span><span class=\"ls0\">So<span class=\"_ _5\"></span>ciedad <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>ominante <span class=\"_ _0\"></span>sean, <span class=\"_ _1\"></span>como <span class=\"_ _0\"></span>m\u00ednimo, <span class=\"_ _1\"></span>igual <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>los<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>gastos <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>investigaci\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>desarrollo </span>que figuran<span class=\"_ _5\"></span> en el <span class=\"_ _5\"></span>activo del <span class=\"_ _5\"></span>estado<span class=\"_ _5\"></span> de situaci\u00f3n<span class=\"_ _5\"></span> financiera <span class=\"_ _5\"></span>consolidado. Al 3<span class=\"_ _5\"></span>1 de d<span class=\"_ _5\"></span>iciembre de 2<span class=\"_ _5\"></span>025<span class=\"_ _5\"></span> <span class=\"ls17\">y </span>202<span class=\"ls0\">4, <span class=\"_ _0\"></span>no ha<span class=\"_ _0\"></span>y gastos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>investi<span class=\"_ _0\"></span>gaci\u00f3n y <span class=\"_ _0\"></span>desarrollo <span class=\"_ _0\"></span>pendient<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de amortizar en <span class=\"_ _0\"></span>la So<span class=\"_ _0\"></span>ciedad D<span class=\"_ _0\"></span>ominante. </span>\u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>La <span class=\"_ _5\"></span>Sociedad dominante est\u00e1 <span class=\"_ _5\"></span>obligada a destinar el<span class=\"_ _5\"></span> 10% de <span class=\"_ _5\"></span>los beneficios del <span class=\"_ _5\"></span>ejercicio a la c<span class=\"_ _5\"></span>onstituci\u00f3n </span>de <span class=\"_ _0\"></span>la r<span class=\"_ _0\"></span>eserva <span class=\"_ _0\"></span>legal, <span class=\"_ _0\"></span>hasta <span class=\"_ _1\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>\u00e9sta <span class=\"_ _0\"></span>alcance, <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>m<span class=\"_ _5\"></span>enos, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>20% <span class=\"_ _0\"></span>del <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>apital <span class=\"_ _0\"></span>social. <span class=\"_ _0\"></span>Esta <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>serva, <span class=\"_ _0\"></span>mientras no supere el l\u00edmite del 20% del capital social, no es distribuible a los accionistas. \u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>Una vez cubiertas las atenciones previstas por la Ley o los estatutos<span class=\"_ _5\"></span>, s\u00f3lo podr\u00e1n repartirs<span class=\"_ _0\"></span>e dividendos </span>con cargo al <span class=\"_ _0\"></span>beneficio del <span class=\"_ _0\"></span>ejercicio, o <span class=\"_ _0\"></span>a reservas <span class=\"_ _0\"></span>de libre <span class=\"_ _0\"></span>disposici\u00f3n, <span class=\"_ _0\"></span>si el <span class=\"_ _0\"></span>valor del <span class=\"_ _0\"></span>patrimonio neto n<span class=\"_ _0\"></span>o es o, a consecuencia del reparto, no resulta ser inferior al capital social.  \u2022<span class=\"ff3\"> <span class=\"_ _12\"> </span>A <span class=\"_ _e\"> </span>estos <span class=\"_ _e\"> </span>efectos, <span class=\"_ _4\"> </span>los <span class=\"_ _e\"> </span>beneficios <span class=\"_ _e\"> </span>imputados <span class=\"_ _4\"> </span>directamente <span class=\"_ _e\"> </span>al <span class=\"_ _e\"> </span>patrimonio <span class=\"_ _e\"> </span>neto <span class=\"_ _e\"> </span>no<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>podr\u00e1n <span class=\"_ _e\"> </span>ser <span class=\"_ _e\"> </span>objeto <span class=\"_ _e\"> </span>de </span>distribuci\u00f3n, <span class=\"_ _a\"></span>directa <span class=\"_ _a\"></span>ni <span class=\"_ _a\"></span>indirecta. <span class=\"_ _a\"></span>Si <span class=\"_ _a\"></span>existieran <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>ejercicios <span class=\"_ _a\"></span>anteriores <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>hicieran <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>ese valor <span class=\"_ _1\"></span>del <span class=\"_ _0\"></span>patrimonio <span class=\"_ _1\"></span>neto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Soc<span class=\"_ _5\"></span>iedad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>fu<span class=\"_ _5\"></span>era <span class=\"_ _0\"></span>infe<span class=\"_ _0\"></span>rior <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>cifra <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>ocial, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>b<span class=\"_ _5\"></span>eneficio se destinar\u00e1 a la compensaci\u00f3n de estas p\u00e9rdidas. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-44": {
   "value": "e)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Acc<span class=\"_ _5\"></span>iones propias </span>La <span class=\"_ _b\"></span>Junta <span class=\"_ _b\"> </span>General <span class=\"_ _e\"> </span>Ordinaria <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Accionistas<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>celebrada <span class=\"_ _b\"></span>el <span class=\"_ _e\"> </span>27 <span class=\"_ _b\"></span><span class=\"ls2\">de <span class=\"_ _b\"></span></span>junio <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2024, <span class=\"_ _e\"> </span>acord\u00f3 <span class=\"_ _b\"></span>autorizar <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>facultar <span class=\"_ _b\"></span>al Consejo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Administraci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _1\"></span>para qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _1\"></span>dominante, direc<span class=\"_ _0\"></span>tamente <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>trav\u00e9s de cualquiera <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>sus Sociedades f<span class=\"_ _0\"></span>iliales, pud<span class=\"_ _0\"></span>iera adquirir <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a Sociedad <span class=\"_ _0\"></span>dominante en <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>siguientes condiciones: 1.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Modalidades <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>adquisici\u00f3n: <span class=\"_ _b\"></span>Compraventa <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>aquellas <span class=\"_ _a\"></span>accion<span class=\"_ _5\"></span>es <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>Sociedad <span class=\"_ _a\"></span>dominante <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>el<span class=\"_ _0\"></span> </span>Consejo <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _1\"></span>Administraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>ominante <span class=\"_ _1\"></span>considere <span class=\"_ _0\"></span>convenientes <span class=\"_ _1\"></span>dentro <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>los <span class=\"_ _0\"></span>l\u00edmites <span class=\"_ _1\"></span>establecidos en los apartados siguientes. 2.<span class=\"ls0\"> <span class=\"_ _c\"> </span>N\u00famero m\u00e1ximo <span class=\"_ _0\"></span>de acc<span class=\"_ _0\"></span>iones <span class=\"_ _0\"></span>a adquirir: <span class=\"_ _0\"></span>Acciones rep<span class=\"_ _0\"></span>resentativas, s<span class=\"_ _0\"></span>umadas a <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>ya se <span class=\"_ _0\"></span>posean, <span class=\"_ _0\"></span>de </span>hasta el 10% del capital social. 3.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Precio m\u00ednimo y <span class=\"_ _0\"></span>m\u00e1ximo de adquisici\u00f3n: <span class=\"_ _0\"></span>el precio de adq<span class=\"_ _0\"></span>uisici\u00f3n no ser\u00e1 <span class=\"_ _0\"></span>inferior al <span class=\"_ _0\"></span>valor nominal de las </span>acciones <span class=\"_ _0\"></span>ni <span class=\"_ _0\"></span>superior <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>m\u00e1s<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>ciento <span class=\"_ _0\"></span>veinte <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>ci<span class=\"_ _5\"></span>ento <span class=\"_ _0\"></span>(120%) <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>precio <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cotizaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>\u00eda <span class=\"_ _0\"></span>h\u00e1bil <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>efectos burs\u00e1tiles anterior a la adquisici\u00f3n. 4.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Duraci\u00f3n de la autorizaci\u00f3n: cinco a\u00f1os, a partir de la adopci\u00f3n del presente acuerdo. </span>La <span class=\"_ _a\"></span>Junta <span class=\"_ _a\"></span>General <span class=\"_ _5\"></span>Ordinari<span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>Accionistas <span class=\"_ _a\"></span>celebrada <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>27 <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>ju<span class=\"_ _5\"></span>nio <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>2024 <span class=\"_ _a\"></span>aprob\u00f3 <span class=\"_ _a\"></span>igualmente <span class=\"_ _5\"></span>la<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>ropuesta del Consejo de Ad<span class=\"_ _0\"></span>ministraci\u00f3n de Cl\u00ednica <span class=\"_ _0\"></span>Baviera <span class=\"ls2\">de</span>l 24 de <span class=\"_ _0\"></span>mayo de 2024 previo <span class=\"_ _0\"></span>informe favorable d<span class=\"_ _0\"></span>el Comit\u00e9 de Auditor\u00eda <span class=\"_ _5\"></span><span class=\"ls2\">de</span> la suscri<span class=\"_ _5\"></span>pci\u00f3n de dos <span class=\"_ _5\"></span>contratos de compraventa <span class=\"_ _5\"></span>para adquirir un <span class=\"_ _5\"></span>total de 293.0<span class=\"_ _5\"></span>87 acciones de la So<span class=\"_ _0\"></span>ciedad <span class=\"_ _0\"></span>dominante, <span class=\"_ _0\"></span>aproximadamente <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>1,7972% <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>u <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>social<span class=\"_ _0\"></span> a <span class=\"_ _1\"></span>formalizar entr<span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>ciedad, <span class=\"_ _0\"></span>como \u201cCompradora\u201d <span class=\"_ _e\"> </span>y <span class=\"_ _b\"> </span>Aier<span class=\"_ _5\"></span><span class=\"ff3\"> <span class=\"_ _b\"></span>Eye<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>International <span class=\"_ _b\"></span>Europe, <span class=\"_ _e\"> </span>S.L.U. <span class=\"_ _b\"></span>accionista <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>control <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>la <span class=\"_ _b\"></span>Soc<span class=\"_ _5\"></span>iedad, <span class=\"_ _b\"></span>y <span class=\"_ _e\"> </span>Vito <span class=\"_ _b\"> </span>Ges<span class=\"_ _5\"></span>ti\u00f3n </span>Patrimonial, S.L., como \u201cVendedores\u201d<span class=\"ff3\">. </span>Asimismo, <span class=\"_ _e\"> </span>para <span class=\"_ _e\"> </span>garantizar <span class=\"_ _b\"></span>un <span class=\"_ _e\"> </span>trato <span class=\"_ _e\"> </span>equitativo <span class=\"_ _b\"></span>a <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>accionistas <span class=\"_ _e\"> </span>distintos <span class=\"_ _b\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>lo<span class=\"_ _5\"></span>s <span class=\"_ _e\"> </span>Vendedores, <span class=\"_ _b\"></span>el <span class=\"_ _e\"> </span>Consejo <span class=\"_ _e\"> </span>de Administraci\u00f3n de la Sociedad dominante acord\u00f3 aprobar el establecimiento de un Programa de Recompra de Acciones <span class=\"_ _1b\"> </span>propias <span class=\"_ _1b\"> </span>por <span class=\"_ _23\"> </span>un <span class=\"_ _1b\"> </span>n\u00famero <span class=\"_ _1b\"> </span>m\u00e1ximo <span class=\"_ _1b\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _1b\"> </span>33.065 <span class=\"_ _1b\"> </span>acciones <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>la<span class=\"_ _5\"></span> <span class=\"_ _1b\"> </span>Sociedad, <span class=\"_ _1b\"> </span>representativas <span class=\"_ _1b\"> </span>de aproximadamente <span class=\"_ _4\"> </span>el <span class=\"_ _e\"> </span>0,2028% <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>capital <span class=\"_ _e\"> </span>s<span class=\"_ _5\"></span>ocial <span class=\"_ _e\"> </span>q<span class=\"_ _5\"></span>ue, <span class=\"_ _e\"> </span>s<span class=\"_ _5\"></span>umado <span class=\"_ _e\"> </span>al<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>1,7972% <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>obtendr\u00e1 <span class=\"_ _e\"> </span>a <span class=\"_ _4\"> </span>trav\u00e9s <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la operaci\u00f3n anterior, permitir\u00e1 alcanzar el nivel del 2% de autocarte<span class=\"_ _5\"></span>ra. Estas <span class=\"_ _b\"></span>operaciones <span class=\"_ _a\"></span>t<span class=\"_ _5\"></span>uvieron <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _b\"></span>objetivo <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>compra <span class=\"_ _a\"></span>por <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Sociedad <span class=\"_ _a\"></span>domi<span class=\"_ _5\"></span>nante <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _b\"></span>n\u00famero <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>a<span class=\"_ _5\"></span>cciones propias <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>auto<span class=\"_ _0\"></span>cartera <span class=\"_ _1\"></span>que <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ermita <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>hacer <span class=\"_ _0\"></span>frente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>bligaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>entrega <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>acciones <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>opias derivadas <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>determinados p<span class=\"_ _0\"></span>lanes <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>incentivos <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>acciones <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>dir<span class=\"_ _0\"></span>ectivos <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>un p<span class=\"_ _0\"></span>lan <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ret<span class=\"_ _0\"></span>ribuci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>especie en acciones<span class=\"_ _5\"></span> para todos<span class=\"_ _5\"></span> los <span class=\"_ _5\"></span>empleados del gru<span class=\"_ _5\"></span>po que <span class=\"_ _5\"></span>el Consejo <span class=\"_ _5\"></span>de Administraci\u00f3n<span class=\"_ _a\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la Sociedad dominante aprob\u00f3 con esta misma fecha. El movimiento del ep\u00edgrafe de acciones propias durante los e<span class=\"_ _0\"></span>jercicios <span class=\"_ _5\"></span><span class=\"ls2\">202</span>5 y 2024 ha sido el siguiente: 31/12/2025 31/12/2024  N\u00famero acciones propias  Euros  N\u00famero acciones propias  Euros Al inicio del ejer<span class=\"_ _0\"></span>cicio 314.315 9.136.752 5.207 109.914 Aumentos/compra<span class=\"_ _0\"></span>s  58.884 2.383.124 358.840 10.115.193 Disminuciones (84.133) (3.097.559) (49.732) (1.088.355) Al cierre del ejer<span class=\"_ _0\"></span>cicio  289.066 8.422.317 314.315 9.136.752 Durante  el  ej<span class=\"_ _0\"></span>ercicio  <span class=\"ls2\">202</span>5 <span class=\"_ _d\"> </span>la  Soc<span class=\"_ _0\"></span>iedad  dominante<span class=\"_ _0\"></span>  ha  adquirido <span class=\"_ _d\"> </span>58.884  acciones  pr<span class=\"_ _0\"></span>opias  (20<span class=\"ls2\">24<span class=\"ls8\">:  </span></span>358.840 acciones) valoradas en 2.<span class=\"ls2\">383<span class=\"ls8\">.1</span>24</span> euros (2024<span class=\"lsa\">: </span>10.115.193 euros)<span class=\"lsa\">. </span> De <span class=\"_ _b\"></span>la<span class=\"_ _5\"></span>s <span class=\"_ _b\"> </span>3<span class=\"_ _5\"></span>58.840 <span class=\"_ _b\"> </span>acciones <span class=\"_ _e\"> </span>compradas <span class=\"_ _e\"> </span>durante <span class=\"_ _e\"> </span>el <span class=\"_ _b\"> </span>a<span class=\"_ _5\"></span>\u00f1o <span class=\"_ _e\"> </span>durante <span class=\"_ _b\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>a\u00f1o <span class=\"_ _e\"> </span>2024<span class=\"lsa\">, <span class=\"_ _e\"> </span></span>293.087 <span class=\"_ _e\"> </span>fueron <span class=\"_ _b\"></span>adquiridas <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>los accionistas  m<span class=\"_ _5\"></span>ayoritarios  a <span class=\"_ _2\"> </span>un <span class=\"_ _2\"> </span>precio <span class=\"_ _2\"> </span>de  29,10 <span class=\"_ _2\"> </span>euros <span class=\"_ _2\"> </span>por <span class=\"_ _2\"> </span>acci\u00f3n <span class=\"_ _2\"> </span>(<span class=\"_ _5\"></span>Nota  2<span class=\"_ _5\"></span>3)  y <span class=\"_ _2\"> </span>33.065 <span class=\"_ _2\"> </span>fueron <span class=\"_ _2\"> </span>adquiridas directamente <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _a\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>m<span class=\"_ _5\"></span>ercado <span class=\"_ _a\"></span>dentro <span class=\"_ _b\"></span>del <span class=\"_ _a\"></span>Programa <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>Recompra <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>acciones <span class=\"_ _b\"></span>indicado <span class=\"_ _a\"></span>durante <span class=\"_ _a\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _a\"></span>meses <span class=\"_ _b\"></span>de mayo a julio por un importe promedio de 28,38 euros por acci\u00f3n. El n\u00famero y valoraci\u00f3n de las acciones propias en poder de la Sociedad dominante son los<span class=\"_ _0\"></span> siguientes:<span class=\"_ _5\"></span> 31/12/2025 31/12/2024 N\u00famero de accione<span class=\"_ _0\"></span>s propias 289.066 314.315 Valoraci\u00f3n 8.422.317 9.136.752 % de capital e<span class=\"_ _0\"></span>scriturado 1,77% 1,93% ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-45": {
   "value": "f)<span class=\"ls0\"> <span class=\"_ _15\"> </span>G<span class=\"_ _0\"></span>anancias por acci\u00f3n </span>Las <span class=\"_ _b\"></span>ganancias <span class=\"_ _b\"></span>b\u00e1sicas <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>ac<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>calculan <span class=\"_ _b\"></span>dividiendo <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span>beneficio/(p\u00e9rdida) <span class=\"_ _b\"></span>neto <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>a\u00f1o <span class=\"_ _b\"></span>atribu<span class=\"_ _0\"></span>ible <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>los accionistas <span class=\"_ _b\"></span>ordinarios <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>la <span class=\"_ _b\"></span>matriz <span class=\"_ _b\"></span>entre <span class=\"_ _b\"></span>el <span class=\"_ _e\"> </span>n\u00famero <span class=\"_ _b\"></span>medio <span class=\"_ _b\"></span>ponderado<span class=\"_ _a\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>acciones <span class=\"_ _e\"> </span>ordinarias <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>circulaci\u00f3n durante <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>a\u00f1o<span class=\"_ _5\"></span>, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>xcluido <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>n\u00famero medio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ponderado <span class=\"_ _1\"></span>de la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>acciones <span class=\"_ _1\"></span>pro<span class=\"_ _5\"></span>pias <span class=\"_ _1\"></span>m<span class=\"_ _5\"></span>antenidas <span class=\"_ _1\"></span>a lo <span class=\"_ _1\"></span>largo de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ejercicio. Las gan<span class=\"_ _0\"></span>ancias di<span class=\"_ _0\"></span>luidas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>acci\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>calculan <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>vidiendo e<span class=\"_ _0\"></span>l b<span class=\"_ _0\"></span>eneficio ne<span class=\"_ _0\"></span>to a<span class=\"_ _0\"></span>tribuible a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>accionistas <span class=\"_ _0\"></span>ordinarios de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>matriz <span class=\"_ _a\"></span>entre <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>n\u00famero <span class=\"_ _b\"></span>medio <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>onderado <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>cciones <span class=\"_ _b\"></span>ordinaria<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>irculaci\u00f3n <span class=\"_ _b\"></span>durante <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span>a\u00f1o <span class=\"_ _b\"></span>m\u00e1s <span class=\"_ _b\"></span>el n\u00famero <span class=\"_ _5\"></span>medio <span class=\"_ _5\"></span>ponderado de<span class=\"_ _5\"></span> acciones <span class=\"_ _5\"></span>o<span class=\"_ _5\"></span>rdina<span class=\"_ _5\"></span>rias que <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>emit<span class=\"_ _5\"></span>ir\u00edan <span class=\"_ _5\"></span>en l<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>conversi\u00f3n <span class=\"_ _5\"></span>de todos<span class=\"_ _5\"></span> los <span class=\"_ _5\"></span>instrumentos potencialmente dilusivos. El <span class=\"_ _5\"></span>siguiente cuadro <span class=\"_ _5\"></span>refleja <span class=\"_ _5\"></span>los in<span class=\"_ _5\"></span>gresos e <span class=\"_ _5\"></span>informaci\u00f3n <span class=\"_ _5\"></span>del n\u00famero<span class=\"_ _5\"></span> de <span class=\"_ _5\"></span>acciones <span class=\"_ _5\"></span>utilizadas para <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>c\u00e1lculo de <span class=\"_ _5\"></span>las ganancias b\u00e1sicas y diluidas por acci\u00f3n: C\u00e1<span class=\"ls0\">lculo de las ganancias b\u00e1sicas  </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Beneficio atribu<span class=\"_ _0\"></span>ible a los accioni<span class=\"_ _0\"></span>stas ordinarios<span class=\"_ _0\"></span> de la Sociedad dominan<span class=\"_ _0\"></span>te Por operaciones<span class=\"_ _0\"></span> continuadas 42.062.662 40.205.076 Beneficio atribu<span class=\"_ _0\"></span>ible a los acc<span class=\"_ _0\"></span>ionistas ord<span class=\"_ _0\"></span>inarios de<span class=\"_ _0\"></span> la Sociedad dominant<span class=\"_ _0\"></span>e para las<span class=\"_ _0\"></span> ganancias b\u00e1s<span class=\"_ _0\"></span>icas y diluidas 42.062.662 40.205.076 N\u00famero medio<span class=\"_ _0\"></span> ponderado<span class=\"_ _0\"></span> de acciones ordi<span class=\"_ _0\"></span>narias 16.013.795 16.001<span class=\"ls0\">.</span>440<span class=\"ls0\"> </span>Beneficio por acc<span class=\"_ _0\"></span>i\u00f3n 2,63 2,5<span class=\"_ _2b\"> </span>En <span class=\"_ _3\"> </span>relaci\u00f3n <span class=\"_ _3\"> </span>con <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>c\u00e1lculo <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>ganancias <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>acci\u00f3n, <span class=\"_ _3\"> </span>no <span class=\"_ _3\"> </span>ha <span class=\"_ _3\"> </span>habido <span class=\"_ _3\"> </span>transacciones <span class=\"_ _3\"> </span>sobre <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>acciones ordinarias <span class=\"_ _5\"></span>o acciones <span class=\"_ _5\"></span>potenciales <span class=\"_ _5\"></span>ordinarias entre <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>de c<span class=\"_ _5\"></span>ierre de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>cuentas <span class=\"_ _5\"></span>anuales consolidadas <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>la de <span class=\"_ _a\"></span>formulaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _5\"></span>mismas, <span class=\"_ _a\"></span>que <span class=\"_ _5\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>se <span class=\"_ _a\"></span>hay<span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>tenid<span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>cuenta <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>dichos <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>\u00e1lculos <span class=\"_ _5\"></span>para <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>eje<span class=\"_ _5\"></span>rcicio <span class=\"_ _a\"></span>2<span class=\"ls2\">02</span>5 <span class=\"_ _5\"></span><span class=\"ls17\">y </span>202<span class=\"ls0\">4.</span><span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-46": {
   "value": "14. <span class=\"_ _22\"> </span>PROVISIONES La variaci\u00f3n de provisiones al 31 de diciembre de 2025 y a 31 de diciembre de 2024 es la siguiente:  31/12/2025 Saldo Inicial Altas Traspasos y reclasificaciones<span class=\"_ _0\"></span> Bajas / Aplicaciones Diferencias de conversi\u00f3n Saldo final Provisiones a lar<span class=\"_ _0\"></span>go plazo Provisiones para<span class=\"_ _0\"></span> otras re<span class=\"_ _0\"></span>sponsabilidad<span class=\"_ _0\"></span>es 3.927.499 509.289 (13.250) 4.423.539 Provisiones por re<span class=\"_ _0\"></span>tribuciones<span class=\"_ _0\"></span> a largo plazo (Nota 27) 92.102 (1.744) 90.357 Provisiones por de<span class=\"_ _0\"></span>smantelamien<span class=\"_ _0\"></span>to 1.179.520 121.855 (36.772) (15.540) 1.249.062 5.199.121 631.144 - (38.517) (28.790) 5.762.959 Provisiones a cort<span class=\"_ _0\"></span>o plazo Provisiones para<span class=\"_ _0\"></span> otras re<span class=\"_ _0\"></span>sponsabilidad<span class=\"_ _0\"></span>es 267.778 292.622 (2.394) (11.727) 546.279 Total 5.466.899 631.144 292.622 (40.911) (40.517)  6.309.238 31/12/2024 Saldo Inicial Altas Combinaciones<span class=\"_ _0\"></span> de negocio Bajas / Aplicaciones Saldo final Provisiones a lar<span class=\"_ _0\"></span>go plazo Provisiones para<span class=\"_ _0\"></span> otras re<span class=\"_ _0\"></span>sponsabilidad<span class=\"_ _0\"></span>es 2.886.487 854.850 484.751 (298.589) 3.927.499 Provisiones por re<span class=\"_ _0\"></span>tribuciones<span class=\"_ _0\"></span> a largo plazo (Nota 27) 91.973 - - 129<span class=\"ls0\"> </span>92.102 Provisiones por de<span class=\"_ _0\"></span>smantelamien<span class=\"_ _0\"></span>to 948.889 18.885 334.197 (122.450) 1.179.520 3.927.349 873.735 818.947 (420.910) 5.199.121 Provisiones a cort<span class=\"_ _0\"></span>o plazo Provisiones para<span class=\"_ _0\"></span> otras re<span class=\"_ _0\"></span>sponsabilidad<span class=\"_ _0\"></span>es 343.338 - - (75.560) 267.778 Total 4.270.687 873.735 818.947 (496.470) 5.466.899 Durante el ejercicio 2025 se han dado de alta 509.<span class=\"lsc\">28<span class=\"_ _5\"></span></span>9 eur<span class=\"ls2\">os</span> (8<span class=\"ls2\">54</span>.850 <span class=\"_ _6\"> </span> euros <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>2024) <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>cubren <span class=\"_ _4\"> </span>ries<span class=\"_ _5\"></span>gos derivados de la actividad del Grupo.  A <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>formulaci\u00f3n <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>estas <span class=\"_ _a\"></span>cuentas <span class=\"_ _a\"></span>anuales <span class=\"_ _a\"></span>consolidadas, <span class=\"_ _b\"></span>el <span class=\"_ _5\"></span>Grupo<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>no <span class=\"_ _5\"></span>tie<span class=\"_ _5\"></span>ne <span class=\"_ _5\"></span>co<span class=\"_ _5\"></span>nocimiento <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>liti<span class=\"_ _5\"></span>gios adicionales no registrados q<span class=\"_ _5\"></span>ue puedan tener u<span class=\"_ _5\"></span>n efecto significativo en el<span class=\"_ _5\"></span> patrimonio neto <span class=\"_ _a\"></span>conso<span class=\"_ _5\"></span>lidado al <span class=\"_ _5\"></span>31 de diciembre de 2025.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-47": {
   "value": "15. <span class=\"_ _22\"> </span>PR\u00c9STAMOS Y CR\u00c9DITOS BANCARIOS<span class=\"ff3\"> </span>Los pr\u00e9stamos y cr\u00e9ditos bancarios presentan el siguiente detalle: 31/12/2025 31/12/2024 Corriente No corriente Corriente No corriente 2.035.525 5.892.084 1.913.739 5.288.249 El detalle de los movimientos producidos en 2025 y 2024 es el siguiente: 31/12/2025 31/12/2024 Saldo inicial 7.201.988 2.518.089 Entradas de flujos<span class=\"_ _0\"></span> de caja 3.000.000 7.200.000 Intereses de<span class=\"_ _0\"></span>vengados 2<span class=\"ls3\">15<span class=\"ls6\">.5</span>82</span> 121.090 Intereses pagado<span class=\"_ _0\"></span>s (2<span class=\"ls0\">15.582</span><span class=\"ls0\">) </span>(121.090) Pagos de principal (2.274.379) (2.516.101) Saldo final 7.927.609 7.201.988 El detalle por vencimientos de los pr\u00e9stamos y cr\u00e9ditos banc<span class=\"_ _0\"></span>arios es el siguiente:<span class=\"_ _5\"></span> A\u00f1os 31/12/2025 31/12/2024 2025<span class=\"ls0\"> </span>- 1.913.739 2026<span class=\"ls0\"> </span>2.035.525 1.427.709 2027<span class=\"ls0\"> </span>2.047.326 1.447.579 2028<span class=\"ls0\"> </span>2.059.409 1.468.259 2029<span class=\"ls0\"> </span>1.535.349 944.701 2030<span class=\"ls0\"> </span>250.000 Total 7.927.609 7.201.988 El <span class=\"_ _e\"> </span>Grupo <span class=\"_ _4\"> </span>reconoce <span class=\"_ _4\"> </span>dentro <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _4\"> </span>deuda <span class=\"_ _e\"> </span>a <span class=\"_ _4\"> </span>largo <span class=\"_ _e\"> </span>plazo<span class=\"_ _5\"></span>, <span class=\"_ _e\"> </span>c<span class=\"_ _5\"></span>uando <span class=\"_ _e\"> </span>son <span class=\"_ _e\"> </span>relevantes,<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>los <span class=\"_ _4\"> </span>gastos <span class=\"_ _e\"> </span>de <span class=\"_ _4\"> </span>formalizaci\u00f3n derivados <span class=\"_ _5\"></span>fundamentalmente de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>pr<span class=\"_ _5\"></span>\u00e9stamos <span class=\"_ _5\"></span>existentes cuya <span class=\"_ _5\"></span>valoraci\u00f3n <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>de ci<span class=\"_ _5\"></span>erre se<span class=\"_ _5\"></span> ha <span class=\"_ _5\"></span>realizado <span class=\"_ _5\"></span>a coste <span class=\"_ _3\"> </span>amortizado, <span class=\"_ _4\"> </span>teniendo <span class=\"_ _3\"> </span>en <span class=\"_ _4\"> </span>cu<span class=\"_ _5\"></span>enta <span class=\"_ _4\"> </span>un <span class=\"_ _3\"> </span>tipo <span class=\"_ _4\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _4\"> </span>inter\u00e9s <span class=\"_ _3\"> </span>efectivo <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>funci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _a\"></span>as <span class=\"_ _3\"> </span>condiciones <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>cada pr\u00e9stamo, no habiendo ning\u00fan importe registrado por este concepto a 31 de diciembre de 2025 y 2024.  El Grupo <span class=\"_ _5\"></span>lleva a cabo la g<span class=\"_ _5\"></span>esti\u00f3n de este riesgo por medio <span class=\"_ _5\"></span>del an\u00e1lisis de la <span class=\"_ _5\"></span>evoluci\u00f3n estimada de los <span class=\"_ _5\"></span>tipos de mercado y<span class=\"_ _5\"></span> la <span class=\"_ _5\"></span>estructura <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la deuda.<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>Todos <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>pr\u00e9stamos <span class=\"_ _5\"></span>han sido <span class=\"_ _5\"></span>contratados <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>entidades de <span class=\"_ _5\"></span>reconocido prestigio. Al <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>diciembre de<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span>y 2<span class=\"_ _5\"></span>024 <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de lo<span class=\"_ _5\"></span>s gastos <span class=\"_ _5\"></span>financieros <span class=\"_ _5\"></span>deven<span class=\"_ _5\"></span>gados <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>no pagados <span class=\"_ _5\"></span>ascend\u00eda<span class=\"_ _5\"></span>n a <span class=\"_ _b\"></span><span class=\"ls0\">0 <span class=\"_ _b\"></span>euros. <span class=\"_ _e\"> </span>Los <span class=\"_ _b\"></span>gastos <span class=\"_ _b\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _b\"></span>intereses <span class=\"_ _b\"></span>deve<span class=\"_ _5\"></span>ngados <span class=\"_ _b\"></span>durante <span class=\"_ _b\"></span>el <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>j</span>er<span class=\"ls0\">cicio <span class=\"_ _b\"></span>2025 <span class=\"_ _e\"> </span>han <span class=\"_ _b\"></span>ascendido <span class=\"_ _b\"></span>a <span class=\"_ _e\"> </span>2</span>15<span class=\"ls0\">.582 <span class=\"_ _b\"></span>euros </span>(1<span class=\"ls2\">04</span>.784 euros en el ejercicio 2024<span class=\"ls9\">).</span> El Grupo se encuentra sometido a riesgo de tipo de inter\u00e9s, principalmente debido a l<span class=\"_ _5\"></span>a variaci\u00f3n de los costes financieros <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>deuda <span class=\"_ _b\"></span>referenciada <span class=\"_ _b\"></span>a <span class=\"_ _e\"> </span>tipo <span class=\"_ _b\"></span>variable <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>consecuencia <span class=\"_ _e\"> </span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>variaciones <span class=\"_ _b\"></span>en <span class=\"_ _e\"> </span>los <span class=\"_ _b\"></span>tipos <span class=\"_ _b\"></span>de inter\u00e9s. La estructura de la deuda del Grupo es la siguiente: 31/12/2025 31/12/2024 Tipo de inter\u00e9s var<span class=\"_ _0\"></span>iable 7.927.609 6.696.866 Tipo de inter\u00e9s fijo<span class=\"_ _0\"></span> - 505.122 Total 7.927.609 7.201.988 El <span class=\"_ _b\"></span>inter\u00e9s <span class=\"_ _a\"></span>nominal <span class=\"_ _b\"></span>medio <span class=\"_ _a\"></span>devengado <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ejerci<span class=\"_ _0\"></span>cio <span class=\"_ _b\"></span>2025 <span class=\"_ _a\"></span>y <span class=\"_ _b\"></span>2024 <span class=\"_ _b\"></span>ha <span class=\"_ _a\"></span>sido <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>2<span class=\"_ _0\"></span>,8% <span class=\"_ _a\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>3<span class=\"lsa\">,6<span class=\"_ _0\"></span><span class=\"ls0\">% <span class=\"_ _b\"></span>respectivamente<span class=\"ls8\">, </span></span></span>aproximadamente. <span class=\"_ _a\"></span>En <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ichos <span class=\"_ _a\"></span>contratos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>financiaci\u00f3n <span class=\"_ _b\"></span>no <span class=\"_ _5\"></span>existe <span class=\"_ _a\"></span>ninguna <span class=\"_ _a\"></span>clase <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>ovenants <span class=\"_ _a\"></span>u <span class=\"_ _a\"></span>obligaciones financieras que deban de ser aplicadas.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-539": {
   "value": "Al <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>diciembre de<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span>y 2<span class=\"_ _5\"></span>024 <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de lo<span class=\"_ _5\"></span>s gastos <span class=\"_ _5\"></span>financieros <span class=\"_ _5\"></span>deven<span class=\"_ _5\"></span>gados <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>no pagados <span class=\"_ _5\"></span>ascend\u00eda<span class=\"_ _5\"></span>n a <span class=\"_ _b\"></span><span class=\"ls0\">0 <span class=\"_ _b\"></span>euros. <span class=\"_ _e\"> </span>Los <span class=\"_ _b\"></span>gastos <span class=\"_ _b\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _b\"></span>intereses <span class=\"_ _b\"></span>deve<span class=\"_ _5\"></span>ngados <span class=\"_ _b\"></span>durante <span class=\"_ _b\"></span>el <span class=\"_ _b\"> </span>e<span class=\"_ _5\"></span>j</span>er<span class=\"ls0\">cicio <span class=\"_ _b\"></span>2025 <span class=\"_ _e\"> </span>han <span class=\"_ _b\"></span>ascendido <span class=\"_ _b\"></span>a <span class=\"_ _e\"> </span>2</span>15<span class=\"ls0\">.582 <span class=\"_ _b\"></span>euros </span>(1<span class=\"ls2\">04</span>.784 euros en el ejercicio 2024<span class=\"ls9\">).</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-520": {
   "value": "16. <span class=\"_ _22\"> </span>OTROS PASIVOS FINANCIEROS NO CORRIENTES El detalle del saldo al 31 de diciembre de 2025<span class=\"_ _5\"></span> y 2024 es el siguiente: 31/12/2025 31/12/2024 Pasivos por arrend<span class=\"_ _0\"></span>amientos 50.127.717 44.815.814 Deudas por adqu<span class=\"_ _0\"></span>isiciones (Nota 6<span class=\"_ _0\"></span>) 3.588.880 4.641.503 Obligaci\u00f3n finan<span class=\"_ _0\"></span>ciera por put<span class=\"_ _0\"></span> otorgada a socio<span class=\"_ _0\"></span>s minoritario<span class=\"_ _0\"></span>s 6.643.110 - Otras deudas a<span class=\"_ _0\"></span> largo pla<span class=\"_ _0\"></span>zo 1.460.533 2.034.652 Total 61.820.240 51.491.969 La mayor parte de los p<span class=\"_ _0\"></span>asivos financieros no <span class=\"_ _0\"></span>corrientes, lo componen la<span class=\"_ _0\"></span>s deudas por arrendamientos surgidas por la aplicaci\u00f3n del NIIF 16 (Nota 27<span class=\"_ _5\"></span>). El <span class=\"_ _14\"> </span>importe <span class=\"_ _2\"> </span>de <span class=\"_ _14\"> </span>las <span class=\"_ _2\"> </span>deudas <span class=\"_ _14\"> </span>por <span class=\"_ _2\"> </span>a<span class=\"_ _5\"></span>dquisiciones <span class=\"_ _14\"> </span>c<span class=\"_ _0\"></span>orresponde<span class=\"_ _5\"></span> <span class=\"_ _14\"> </span>al <span class=\"_ _2\"> </span>pago <span class=\"_ _14\"> </span>aplazado <span class=\"_ _14\"> </span>por <span class=\"_ _2\"> </span>la <span class=\"_ _14\"> </span>adquisici\u00f3n <span class=\"_ _2\"> </span>de <span class=\"_ _14\"> </span>las participaciones <span class=\"_ _a\"></span>sociales <span class=\"_ _a\"></span>indicadas <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>Nota <span class=\"_ _b\"></span>6 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Eye <span class=\"_ _a\"></span>Hospital <span class=\"_ _a\"></span>Group <span class=\"_ _a\"></span>Limited<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>valora <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>razon<span class=\"_ _5\"></span>able con cambios en la cuenta de p\u00e9rdidas y ganancias. Opciones de compra y venta sobre participaciones minoritarias<span class=\"ff1 fs1\"> </span> Con fecha <span class=\"_ _5\"></span>28 <span class=\"_ _5\"></span>de marzo de <span class=\"_ _5\"></span>2025, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Sociedad Dominante<span class=\"_ _5\"></span> aprob\u00f3 <span class=\"_ _5\"></span>una ampliaci\u00f3n d<span class=\"_ _5\"></span>e capital en <span class=\"_ _5\"></span>Cl\u00ednica <span class=\"_ _5\"></span>Baviera UK, <span class=\"_ _5\"></span>S.L<span class=\"_ _5\"></span>.U. <span class=\"_ _a\"></span>(\u201cCB <span class=\"_ _5\"></span>UK\u201d) <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>5,5 <span class=\"_ _a\"></span>millones <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>euros, <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _5\"></span>cuales <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>16% <span class=\"_ _a\"></span>(1,2 <span class=\"_ _5\"></span>millones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros) <span class=\"_ _5\"></span>fu<span class=\"_ _5\"></span>e suscrito <span class=\"_ _a\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _a\"></span>seis <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>irectivos <span class=\"_ _a\"></span>del <span class=\"_ _b\"></span>Grupo <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>n <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span>marco <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>una <span class=\"_ _b\"></span>operaci\u00f3n <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>coinversi\u00f3n. <span class=\"_ _b\"></span>E<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>Grupo <span class=\"_ _b\"></span>ma<span class=\"_ _a\"></span>ntiene <span class=\"_ _a\"></span>una participaci\u00f3n del 84% y el control sobre CB UK. En <span class=\"_ _a\"></span>virtud <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>pacto <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>socios <span class=\"_ _a\"></span>su<span class=\"_ _5\"></span>scrito, <span class=\"_ _5\"></span>se<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>concedi\u00f3 <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>socios <span class=\"_ _a\"></span>minoritarios <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>opci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>venta<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>(put) <span class=\"_ _a\"></span>sobre sus participaciones y, rec\u00edprocamente, el Grupo dispone de<span class=\"_ _5\"></span> una opci\u00f3n de compra (call). El precio de ejercicio se determina <span class=\"_ _0\"></span>mediante <span class=\"_ _0\"></span>la a<span class=\"_ _0\"></span>plicaci\u00f3n de un <span class=\"_ _0\"></span>m\u00falt<span class=\"_ _0\"></span>iplo sobre <span class=\"_ _0\"></span>resultados <span class=\"_ _0\"></span>futuros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>CB <span class=\"_ _0\"></span>UK, sin <span class=\"_ _0\"></span>precio fij<span class=\"_ _0\"></span>o ni <span class=\"_ _0\"></span>m\u00ednimo garantizado. El <span class=\"_ _a\"></span>horizonte <span class=\"_ _a\"></span>temporal <span class=\"_ _b\"></span>par<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>put <span class=\"_ _a\"></span>abarca <span class=\"_ _a\"></span>los<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>a<span class=\"_ _5\"></span>\u00f1os <span class=\"_ _a\"></span>2028 <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>20<span class=\"_ _5\"></span>32, <span class=\"_ _a\"></span>mientras <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>put, <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>os ejercicios 2031 y 2032. El Grupo ha reconocido un pasivo financiero por el valor presente del importe estimado de recompra asociado a <span class=\"_ _a\"></span>la <span class=\"_ _5\"></span>opci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>ven<span class=\"_ _5\"></span>ta, <span class=\"_ _5\"></span>con <span class=\"_ _a\"></span>contrapartida <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>u<span class=\"_ _5\"></span>na <span class=\"_ _5\"></span>reducci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _5\"></span>intereses <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>dominantes. A <span class=\"_ _a\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>iciembre de <span class=\"_ _a\"></span>2025, <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>asivo <span class=\"_ _a\"></span>financiero <span class=\"_ _a\"></span>a <span class=\"_ _b\"></span>valor <span class=\"_ _5\"></span>razonable <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>cambios <span class=\"_ _b\"></span>en <span class=\"_ _5\"></span>patrimonio <span class=\"_ _a\"></span>neto <span class=\"_ _b\"></span>registrado <span class=\"_ _5\"></span>asciende <span class=\"_ _a\"></span>a <span class=\"_ _b\"></span>6.643<span class=\"_ _0\"></span> miles de euros. Como <span class=\"_ _e\"> </span>otras <span class=\"_ _b\"></span>deudas <span class=\"_ _b\"> </span>a <span class=\"_ _e\"> </span>largo <span class=\"_ _b\"> </span>plaz<span class=\"_ _5\"></span>o <span class=\"_ _b\"></span>figura <span class=\"_ _b\"></span>un<span class=\"_ _5\"></span>a <span class=\"_ _b\"></span>deuda <span class=\"_ _b\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _b\"></span>grupo <span class=\"_ _e\"> </span>Optimax <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _e\"> </span>antiguo <span class=\"_ _b\"></span>accio<span class=\"_ _5\"></span>nista <span class=\"_ _b\"></span>\u00fanico <span class=\"_ _b\"> </span>por importe <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>1.461 <span class=\"_ _5\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>euros, <span class=\"_ _5\"></span>con <span class=\"_ _a\"></span>vencimiento <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>junio <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>2027 <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>cu\u00e1l <span class=\"_ _5\"></span>devenga <span class=\"_ _5\"></span>un<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>inter\u00e9s <span class=\"_ _5\"></span>del <span class=\"_ _a\"></span>5%. <span class=\"_ _5\"></span>Los gastos financieros devengados durante el ejercicio han ascendido a 96 miles de euros (51 <span class=\"_ _0\"></span>mil euros en 2024).<span class=\"_ _5\"></span> Esta <span class=\"_ _5\"></span>deuda, <span class=\"_ _5\"></span>as\u00ed como <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>pago a<span class=\"_ _5\"></span>plazado <span class=\"_ _5\"></span>indicado anteriormente <span class=\"_ _5\"></span>figuran como <span class=\"_ _5\"></span>garant\u00eda <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las ma<span class=\"_ _5\"></span>nifestaciones del <span class=\"ls0\">vendedor y posibles contingencias. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-48": {
   "value": "17. <span class=\"_ _22\"> </span>ACREEDORES COMERCIALES Y OTRAS CUENTAS A PAGAR Este  ep\u00edgrafe  recoge <span class=\"_ _2\"> </span>fundamentalmente  las  deudas  derivadas  de  la<span class=\"_ _5\"></span>  adquisici\u00f3n  de  bienes  y<span class=\"_ _5\"></span>  servicios, incluyendo las contra\u00eddas c<span class=\"_ _5\"></span>on los m\u00e9dicos <span class=\"_ _5\"></span>colaboradores <span class=\"_ _5\"></span>(Nota 25.d). Estas deudas <span class=\"_ _5\"></span>no devengan intereses y, generalmente, vencen a una media de 32<span class=\"_ _5\"></span> d\u00edas <span class=\"ls9\">(3</span>3 d\u00edas en 2024).<span class=\"_ _2b\"> </span>33. <span class=\"_ _22\"> </span>INFORMACI\u00d3N SOBRE LOS APLAZAMIENTOS DE PAGO EFECTUADOS A PROVEEDORES<span class=\"ff3\"> </span>Informaci\u00f3n <span class=\"_ _2\"> </span>sobre <span class=\"_ _2\"> </span>el <span class=\"_ _14\"> </span>perio<span class=\"_ _0\"></span>do <span class=\"_ _2\"> </span>medio <span class=\"_ _2\"> </span>de <span class=\"_ _2\"> </span>pag<span class=\"_ _5\"></span>o <span class=\"_ _2\"> </span>a <span class=\"_ _2\"> </span>proveedores. <span class=\"_ _2\"> </span>Disposici\u00f3n <span class=\"_ _2\"> </span>adicional <span class=\"_ _2\"> </span>tercera. <span class=\"_ _2\"> </span>\u00abDeb<span class=\"_ _5\"></span>er <span class=\"_ _2\"> </span>de informaci\u00f3n\u00bb <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>la<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>Ley <span class=\"_ _b\"></span>15/20<span class=\"_ _0\"></span>10, <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>5 <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>julio. <span class=\"_ _b\"></span>(Co<span class=\"_ _0\"></span>nforme <span class=\"_ _a\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _a\"></span>nueva <span class=\"_ _b\"></span>redacci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>ada <span class=\"_ _a\"></span>por <span class=\"_ _b\"></span>la <span class=\"_ _a\"></span>disposici\u00f3n <span class=\"_ _b\"></span>fina<span class=\"_ _0\"></span>l segunda de la <span class=\"_ _0\"></span>Ley 31/20<span class=\"_ _0\"></span>14 de <span class=\"_ _0\"></span>reforma de <span class=\"_ _0\"></span>la Ley <span class=\"_ _0\"></span>de Sociedades de Capital). <span class=\"_ _0\"></span>Seg\u00fan lo <span class=\"_ _0\"></span>establecido <span class=\"_ _0\"></span>por la l<span class=\"_ _0\"></span>ey de referencia, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _b\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>resoluci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _b\"></span>ICAC <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>29 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>nero <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>2016<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>acuerdo <span class=\"_ _b\"></span>al <span class=\"_ _a\"></span>art\u00edculo <span class=\"_ _b\"></span>9 <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _a\"></span>Ley 18/2022, d<span class=\"_ _5\"></span>e 28 <span class=\"_ _5\"></span>de se<span class=\"_ _5\"></span>ptiembre, <span class=\"_ _5\"></span>se desglosa <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>siguiente informaci\u00f3n <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>referencia al <span class=\"_ _5\"></span>period<span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>medio de <span class=\"_ _5\"></span>pago a proveedores por parte de las Sociedades espa\u00f1olas del <span class=\"_ _5\"></span>Grupo<span class=\"lsa\">: </span> 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>D\u00edas D\u00edas Periodo medio<span class=\"_ _0\"></span> de pago a pro<span class=\"_ _0\"></span>veedores 32<span class=\"ls0\"> </span>33<span class=\"ls0\"> </span>Ratio de operacione<span class=\"_ _0\"></span>s pagada<span class=\"_ _0\"></span>s 32<span class=\"ls0\"> </span>35<span class=\"ls0\"> </span>Ratio de operacione<span class=\"_ _0\"></span>s pendien<span class=\"_ _0\"></span>tes de pa<span class=\"_ _0\"></span>go 28<span class=\"ls0\"> </span>23<span class=\"ls0\"> </span>Euros Euros Total pagos reali<span class=\"_ _0\"></span>zados 78.777.049 74.649.070 Total pagos pendien<span class=\"_ _0\"></span>tes 11.399.252 10.011.028 Volumen monetario <span class=\"_ _0\"></span>inferior a p<span class=\"_ _0\"></span>lazo legal 66.721.078 62.727.442 % sobre total pago<span class=\"_ _0\"></span>s realizados 85%<span class=\"ls0\"> </span>84%<span class=\"ls0\"> </span>Total facturas 33.468 30.961 N\u00famero facturas<span class=\"_ _0\"></span> inferior plazo <span class=\"_ _0\"></span>legal 24.317 22.310 % sobre total fac<span class=\"_ _0\"></span>turas 73%<span class=\"ls0\"> </span>72%<span class=\"ls0\"> </span>Esta informaci\u00f3n <span class=\"_ _0\"></span>se in<span class=\"_ _0\"></span>cluye ex<span class=\"_ _0\"></span>clusivamente respecto <span class=\"_ _0\"></span>a la<span class=\"_ _0\"></span>s empresas ra<span class=\"_ _0\"></span>dicadas <span class=\"_ _0\"></span>en Espa\u00f1a <span class=\"_ _0\"></span>consolidadas <span class=\"_ _0\"></span>por el m\u00e9todo de integraci\u00f3n global<span class=\"lsa\">. </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-49": {
   "value": "18. <span class=\"_ _22\"> </span>OTROS PASIVOS FINANCIEROS CORRIENTES El detalle de este ep\u00edgrafe del estado de situaci\u00f3n financiera <span class=\"_ _0\"></span>consolidado es el siguiente:<span class=\"_ _5\"></span> 31/12/2025 31/12/2024 Deudas por arr<span class=\"_ _0\"></span>endamiento<span class=\"_ _0\"></span>s 11.104.640 9.316.451 Deudas por adqu<span class=\"_ _0\"></span>isiciones 100.000 Remuneracione<span class=\"_ _0\"></span>s pendientes<span class=\"_ _0\"></span> de pago 12.144.557 10.357.333 Otros pasivos f<span class=\"_ _0\"></span>inancieros <span class=\"_ _0\"></span>corrientes 1.136.127 940.789 Total 24.385.324 20.714.572 La mayor <span class=\"_ _0\"></span>par<span class=\"_ _0\"></span>te d<span class=\"_ _0\"></span>e l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>financie<span class=\"_ _5\"></span>ros <span class=\"_ _0\"></span>corrientes, <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>componen <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>deudas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>arrendam<span class=\"_ _0\"></span>ientos<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>surgidas <span class=\"_ _0\"></span>por la aplicaci\u00f3n de la normativa NIIF <span class=\"ls2\">16</span> (Nota 27). Al <span class=\"_ _b\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>diciembre<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>2024 <span class=\"_ _b\"></span><span class=\"ls14\">la</span>s <span class=\"_ _b\"></span>deudas <span class=\"_ _a\"></span>por <span class=\"_ _b\"></span>adquisiciones <span class=\"_ _a\"></span>correspond<span class=\"lsa\">\u00eda<span class=\"_ _5\"></span></span>n <span class=\"_ _a\"></span>\u00edntegramente, <span class=\"_ _b\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>compra <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>San Sebasti\u00e1n. Las <span class=\"_ _e\"> </span>remuneraciones <span class=\"_ _b\"></span>pendientes <span class=\"_ _e\"> </span>de <span class=\"_ _b\"> </span>p<span class=\"_ _5\"></span>ago <span class=\"_ _b\"></span>corresponden <span class=\"_ _e\"> </span>en <span class=\"_ _b\"></span>su<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>ma<span class=\"_ _5\"></span>yor<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>parte <span class=\"_ _e\"> </span>al <span class=\"_ _b\"></span>bo<span class=\"_ _5\"></span>nus <span class=\"_ _e\"> </span>devengado <span class=\"_ _b\"></span>du<span class=\"_ _5\"></span>rante <span class=\"_ _b\"></span>el ejercicio <span class=\"_ _a\"></span>2025 <span class=\"_ _5\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>se <span class=\"_ _a\"></span>pagar\u00e1 <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>primeros <span class=\"_ _5\"></span>meses <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>2<span class=\"_ _5\"></span>026, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>remuneraci\u00f3n <span class=\"_ _5\"></span>variable <span class=\"_ _a\"></span>devengada <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>a\u00fan <span class=\"_ _b\"></span>no ab<span class=\"ls0\">onada a <span class=\"_ _5\"></span>los d<span class=\"_ _5\"></span>octores, as\u00ed <span class=\"_ _5\"></span>como una <span class=\"_ _5\"></span>provisi\u00f3n<span class=\"_ _5\"></span> por importe <span class=\"_ _5\"></span>de 1<span class=\"_ _5\"></span>.194 <span class=\"_ _5\"></span>miles de <span class=\"_ _5\"></span>euros (<span class=\"_ _5\"></span>1.098 miles <span class=\"_ _5\"></span>de euros <span class=\"_ _5\"></span>al </span>31 de 2024) conforme a las obligaciones laborales de Italia",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-50": {
   "value": "19<span class=\"ls0\">. <span class=\"_ _24\"> </span>SITUACI\u00d3N FISCAL </span>a)<span class=\"ls0\"> <span class=\"_ _13\"> </span>El<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>detalle <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _1\"></span>saldos <span class=\"_ _0\"></span>relacionados <span class=\"_ _1\"></span>con <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>Impuesto <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>sociedades <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>otros <span class=\"_ _0\"></span>saldos <span class=\"_ _0\"></span>con <span class=\"_ _1\"></span>Administraciones </span>P\u00fablicas al cierre de los ejercicios 2025 y 2024 es el siguiente: 31/12/2025 31/12/2024 (reexpre<span class=\"_ _0\"></span>sado) Saldos deudores Saldos acreedores Saldos deudores Saldos acreedores No corriente Impuesto sobre So<span class=\"_ _0\"></span>ciedade<span class=\"_ _0\"></span>s diferido 3.156.177 1.611.068 1.759.914 1.613.982 Corriente Impuesto sobre So<span class=\"_ _0\"></span>ciedade<span class=\"_ _0\"></span>s corriente - 3.966.898 153.263 3.606.657 Otros saldos con<span class=\"_ _0\"></span> Administra<span class=\"_ _0\"></span>ciones P\u00fabli<span class=\"_ _0\"></span>cas Seguridad So<span class=\"_ _0\"></span>cial - 1.392.170 - 1.215.578 Retenciones I.R.<span class=\"_ _0\"></span>P.F. - 2.714.020 - 2.435.012 Hacienda P\u00fablica<span class=\"_ _0\"></span> deudor/acre<span class=\"_ _0\"></span>edor<span class=\"_ _0\"></span> por IVA 1.779.234 - 482.730 Hacienda P\u00fablica<span class=\"_ _0\"></span> deudor/acre<span class=\"_ _0\"></span>edor<span class=\"_ _0\"></span> por otros concep<span class=\"_ _0\"></span>tos 24.879 341.772 24.879 5.885.424 341.772 4.133.320 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-51": {
   "value": "La <span class=\"_ _4\"> </span>Sociedad <span class=\"_ _e\"> </span>Dominante <span class=\"_ _4\"> </span>tributaba <span class=\"_ _e\"> </span>desde <span class=\"_ _4\"> </span>el <span class=\"_ _e\"> </span>ejercicio <span class=\"_ _4\"> </span>2005 <span class=\"_ _e\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>R\u00e9gimen <span class=\"_ _e\"> </span>de <span class=\"_ _4\"> </span>Declaraci\u00f3n <span class=\"_ _e\"> </span>Consolidada <span class=\"_ _4\"> </span>del Impuesto <span class=\"_ _5\"></span>sobre <span class=\"_ _a\"></span>Sociedades, <span class=\"_ _5\"></span>bajo <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>n\u00famero <span class=\"_ _a\"></span>321/18 <span class=\"_ _5\"></span>(hasta <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _5\"></span>2<span class=\"_ _5\"></span>017 <span class=\"_ _5\"></span>lo <span class=\"_ _a\"></span>hac\u00eda <span class=\"_ _5\"></span>bajo <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>n\u00fam<span class=\"_ _5\"></span>ero <span class=\"_ _5\"></span>214/05), encabezando el Grupo que forma junto a las Socieda<span class=\"_ _5\"></span>des dependientes Cl\u00ednica Baviera Alicante, S.L. y Cl\u00ednica Baviera UK, S.L. (anteriormente Castellana de Intermediaci\u00f3n Sanitaria, S.L.), Cl\u00ednica Baviera Zapateros, \u00e9sta \u00faltima <span class=\"_ _d\"> </span>desde <span class=\"_ _d\"> </span>el  ejer<span class=\"_ _0\"></span>cicio  20<span class=\"_ _0\"></span>22. <span class=\"_ _d\"> </span>Desde <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>ejercicio <span class=\"_ _d\"> </span>2018, <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>cabecera <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>grupo <span class=\"_ _d\"> </span>fiscal<span class=\"_ _a\"></span> <span class=\"_ _d\"> </span>es <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>matriz  Aier<span class=\"_ _0\"></span> International <span class=\"_ _5\"></span>(Europe) S.L<span class=\"_ _5\"></span>.U. En <span class=\"_ _5\"></span>el e<span class=\"_ _5\"></span>jercicio 2025 <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>motivo, <span class=\"_ _5\"></span>de l<span class=\"_ _5\"></span>a venta <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>parte d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>dicha cabecera <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>5% de las acciones de la So<span class=\"_ _0\"></span>ciedad dominante y <span class=\"_ _0\"></span>como consecuencia de la ampliaci<span class=\"_ _0\"></span>\u00f3n de capital en la<span class=\"_ _0\"></span> dependiente Cl\u00ednica <span class=\"_ _4\"> </span>Baviera <span class=\"_ _4\"> </span>UK, <span class=\"_ _4\"> </span>S.L.U. <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>grupo <span class=\"_ _4\"> </span>fiscal <span class=\"_ _4\"> </span>pasa <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>estar <span class=\"_ _e\"> </span>c<span class=\"_ _5\"></span>ompuesto <span class=\"_ _4\"> </span>\u00fanicamente <span class=\"_ _4\"> </span>por <span class=\"_ _e\"> </span>Aier <span class=\"_ _4\"> </span>Eye <span class=\"_ _4\"> </span>International (Europe) S.L.U. y Cl\u00ednica Baviera, S.A. Las Sociedades espa\u00f1olas <span class=\"_ _5\"></span>del Grupo<span class=\"_ _5\"></span> tienen a<span class=\"_ _5\"></span>biertos a inspecci\u00f3n los \u00fal<span class=\"_ _5\"></span>timos cuatro ejercicios<span class=\"_ _a\"></span>, para todos los impuestos q<span class=\"_ _5\"></span>ue le <span class=\"_ _5\"></span>son <span class=\"_ _5\"></span>aplicables <span class=\"_ _5\"></span>(cinco <span class=\"_ _5\"></span>ejercicios en<span class=\"_ _5\"></span> el <span class=\"_ _5\"></span>caso d<span class=\"_ _5\"></span>el impuesto <span class=\"_ _5\"></span>sobre <span class=\"_ _5\"></span>sociedades)<span class=\"_ _5\"></span><span class=\"lsa\">. <span class=\"_ _5\"></span></span>Las <span class=\"_ _5\"></span>Sociedades extranjeras <span class=\"_ _b\"></span>tienen <span class=\"_ _a\"></span>abiertos <span class=\"_ _b\"></span>a <span class=\"_ _a\"></span>inspecci\u00f3n <span class=\"_ _b\"></span>todos <span class=\"_ _a\"></span>sus<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>impuestos <span class=\"_ _a\"></span>seg\u00fan <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>egislaci\u00f3n, <span class=\"_ _a\"></span>diez <span class=\"_ _b\"></span>a\u00f1os <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>n <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>aso <span class=\"_ _a\"></span>de Alemania<span class=\"ls8\">, <span class=\"_ _5\"></span></span>cinco a\u00f1os en Italia y seis en Reino Unido. De <span class=\"_ _4\"> </span>acuerdo <span class=\"_ _e\"> </span>con <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>legislaci\u00f3n <span class=\"_ _e\"> </span>fisc<span class=\"_ _5\"></span>al <span class=\"_ _e\"> </span>vigente, <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>declaraciones <span class=\"_ _e\"> </span>realizadas <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>los <span class=\"_ _e\"> </span>diferentes <span class=\"_ _4\"> </span>impuestos <span class=\"_ _4\"> </span>no pueden consider<span class=\"_ _0\"></span>arse def<span class=\"_ _0\"></span>initivas <span class=\"_ _0\"></span>hasta <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>inspecci\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>autoridades <span class=\"_ _0\"></span>fiscales <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>haberse <span class=\"_ _0\"></span>cumplido <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>periodo de prescripci\u00f3n. Con fecha 17 de may<span class=\"_ _5\"></span>o de 2024 se le com<span class=\"_ _5\"></span>unic\u00f3 a l<span class=\"_ _5\"></span>a filial Care Visi<span class=\"_ _5\"></span>on GmBH el inicio de inspecci\u00f3n en relaci\u00f3n con los siguientes ejercicios e impuestos: Impuesto sobre el Valor A\u00f1adido de los ejercicios 2019 a 2021, ambos incluidos Impuesto sobre Sociedades de los ejercicios 2019 a 2021, ambos incluidos Impuesto sobre Actividades Econ\u00f3micas de 2019 a 2021, ambos incluidos La Sociedad <span class=\"_ _0\"></span>ha f<span class=\"_ _0\"></span>acilitado a <span class=\"_ _0\"></span>la i<span class=\"_ _0\"></span>nspecci\u00f3n toda<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _0\"></span>solicitada re<span class=\"_ _0\"></span>lativa a <span class=\"_ _0\"></span>dichos <span class=\"_ _0\"></span>ejercicios e <span class=\"_ _0\"></span>impuestos.<span class=\"_ _0\"></span> A <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>formulaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>resentes cuentas <span class=\"_ _a\"></span>anuales, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>inspecci\u00f3n <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>encuentra <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>proceso d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>dictar sus <span class=\"_ _b\"></span>conclusiones <span class=\"_ _b\"></span>finales.<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>Los <span class=\"_ _b\"></span>Administradores <span class=\"_ _b\"></span>de <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>So<span class=\"_ _5\"></span>ciedad <span class=\"_ _e\"> </span>Dominante <span class=\"_ _b\"></span>consideran <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>finalizaci\u00f3n <span class=\"_ _b\"></span>de dicha inspecci\u00f3n no afectar\u00e1 significativamente a los estados<span class=\"_ _0\"></span> financieros consolidados<span class=\"_ _5\"></span> En aplicaci\u00f3n del art\u00edculo 20 d<span class=\"_ _0\"></span>e la Ley del Impuesto <span class=\"_ _0\"></span>sobre el Valor A\u00f1adido ta<span class=\"_ _0\"></span>nto la Sociedad dominante com<span class=\"_ _0\"></span>o las sociedades espa\u00f1olas dependientes se encuentran exentas, al ser su actividad la asist<span class=\"_ _0\"></span>encia sanitaria.<span class=\"_ _5\"></span> El <span class=\"_ _4\"> </span>Con<span class=\"_ _5\"></span>sejo <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>Administraci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>Sociedad <span class=\"_ _3\"> </span>dominante <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>fecha <span class=\"_ _4\"> </span>17 <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>diciembre <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>2007, <span class=\"_ _3\"> </span>acord\u00f3 <span class=\"_ _4\"> </span>por unanimidad <span class=\"_ _5\"></span>que <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _5\"></span>dominante <span class=\"_ _a\"></span>Cl\u00ednica <span class=\"_ _5\"></span>Baviera, <span class=\"_ _5\"></span>S.A. <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>aco<span class=\"_ _5\"></span>giese <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>R\u00e9gimen <span class=\"_ _5\"></span>Especial <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Grupo <span class=\"_ _5\"></span>de<span class=\"_ _2b\"> </span>entidades establecido en el Cap\u00edtulo IX T\u00edtulo IX de la Ley 37/19<span class=\"_ _5\"></span>92, de 28 de diciembre, del Impuesto sobre el Valor A\u00f1adido con efectos a partir del 1 de enero de 2008. b)<span class=\"ls0\"> <span class=\"_ _13\"> </span>L<span class=\"_ _5\"></span>os <span class=\"_ _d\"> </span>componentes <span class=\"_ _d\"> </span>del  Im<span class=\"_ _0\"></span>puesto <span class=\"_ _d\"> </span>sobre  Sociedades <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>los  ejerci<span class=\"_ _0\"></span>cios  anua<span class=\"_ _0\"></span>les  terminados <span class=\"_ _d\"> </span>el  31 <span class=\"_ _3\"> </span>de </span>diciembre de 2025 y 2024 son los siguientes: 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Cuenta de resu<span class=\"_ _0\"></span>ltados separa<span class=\"_ _0\"></span>da consolidada<span class=\"_ _0\"></span> Impuesto corrien<span class=\"_ _0\"></span>te sobre la<span class=\"_ _0\"></span>s ganancias del ejer<span class=\"_ _0\"></span>cicio 17.780.550 15.318.732 Impuesto diferido<span class=\"_ _0\"></span> relacionado<span class=\"_ _0\"></span> con el orige<span class=\"_ _0\"></span>n o reversi\u00f3n de<span class=\"_ _0\"></span> diferencias tempo<span class=\"_ _0\"></span>rarias (605.139) (463.166) Gasto por Impuest<span class=\"_ _0\"></span>o sobre<span class=\"_ _0\"></span> beneficios re<span class=\"_ _0\"></span>gistrado en la c<span class=\"_ _0\"></span>uenta de resultados separ<span class=\"_ _0\"></span>ada conso<span class=\"_ _0\"></span>lidada 17.175.411 14.855.566 Estado de variac<span class=\"_ _0\"></span>iones en el<span class=\"_ _0\"></span> patrimonio net<span class=\"_ _0\"></span>o Impuesto por la <span class=\"_ _0\"></span>valoraci\u00f3n a <span class=\"_ _0\"></span>valor razon<span class=\"_ _0\"></span>able de los a<span class=\"_ _0\"></span>ctivos financieros y di<span class=\"_ _0\"></span>ferencias de<span class=\"_ _0\"></span> conver<span class=\"_ _0\"></span>si\u00f3n 92.407 16.985 Gasto / (Ingreso)<span class=\"_ _0\"></span> por impues<span class=\"_ _0\"></span>to sobre benef<span class=\"_ _0\"></span>icios registra<span class=\"_ _0\"></span>do en el patrimonio<span class=\"_ _0\"></span> neto 92.407 16.985 c) <span class=\"_ _20\"> </span>Los c\u00e1lculos del gasto por Impuesto sobre beneficios de los ejercicios anuales terminados <span class=\"_ _0\"></span>el <span class=\"_ _a\"></span>31 de diciembre de 2025 y 2024, as\u00ed como del Impuesto sobre beneficios a pagar son los siguientes: Al cierre del ejercicio 2025 <span class=\"ls2\">no</span> se han aplicado en el Impuesto de Sociedades deducciones por I+D a efectos del c\u00e1lculo del Impuesto sobre Sociedades. Los <span class=\"_ _e\"> </span>gastos <span class=\"_ _e\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _e\"> </span>investigaci\u00f3n <span class=\"_ _e\"> </span>se <span class=\"_ _4\"> </span>imputan <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>gastos <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>ejercicio <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>que <span class=\"_ _4\"> </span>se <span class=\"_ _e\"> </span>producen. <span class=\"_ _e\"> </span>Los <span class=\"_ _e\"> </span>g<span class=\"_ _5\"></span>astos <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>esta naturaleza <span class=\"_ _3\"> </span>incurridos <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>ejercicios <span class=\"_ _3\"> </span>anteriores, <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>l<span class=\"_ _5\"></span>os <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>espera <span class=\"_ _3\"> </span>su <span class=\"_ _3\"> </span>incorporaci\u00f3n <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>Imp<span class=\"_ _5\"></span>uesto <span class=\"_ _4\"> </span>d<span class=\"_ _5\"></span>e Sociedades <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>2025<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>deducci\u00f3n <span class=\"_ _5\"></span>fiscal <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>I+D <span class=\"_ _a\"></span>ascienden a<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>9<span class=\"lsc\">63</span> <span class=\"_ _5\"></span>miles <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>euros, <span class=\"_ _5\"></span>aproximadamente <span class=\"_ _5\"></span>(<span class=\"_ _5\"></span>631 miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _a\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _b\"></span>2024) <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>corresponden <span class=\"_ _a\"></span>en <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>totalidad <span class=\"_ _b\"></span>a <span class=\"_ _a\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _b\"></span>Sociedad <span class=\"_ _b\"></span>dominante. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>Socieda<span class=\"_ _0\"></span>d dominante <span class=\"_ _3\"> </span>ha <span class=\"_ _3\"> </span>incurrido <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>gastos <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>Innovaci\u00f3n <span class=\"_ _3\"> </span>tecnol\u00f3gica <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>ejercicios <span class=\"_ _3\"> </span>anteriores <span class=\"_ _4\"> </span>susceptibles <span class=\"_ _3\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>s<span class=\"_ _5\"></span>er incorporados como deducci\u00f3n fiscal <span class=\"_ _5\"></span>del 202<span class=\"_ _5\"></span>5 por impo<span class=\"_ _5\"></span>rte de 1.889 mi<span class=\"_ _5\"></span>les de euros <span class=\"_ _5\"></span>(1.8<span class=\"lsc\">39</span> mi<span class=\"_ _5\"></span>les de euros <span class=\"_ _5\"></span>en la declaraci\u00f3n del Impuesto de Sociedades 2024<span class=\"lse\">).</span> 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Resultado conso<span class=\"_ _0\"></span>lidado ante<span class=\"_ _0\"></span>s de impue<span class=\"_ _0\"></span>stos 60.110.457 55.991.390 Cuota al tipo impo<span class=\"_ _0\"></span>sitivo de<span class=\"_ _0\"></span> Espa\u00f1a (25%) 13.997.731 11.316.645 Cuota al tipo impo<span class=\"_ _0\"></span>sitivo de<span class=\"_ _0\"></span> Alemania (3<span class=\"_ _0\"></span>2%) 3.493.806 3.690.004 Cuota al tipo impo<span class=\"_ _0\"></span>sitivo de<span class=\"_ _0\"></span> Italia (27%) (23.443) 123.563 Cuota al tipo impo<span class=\"_ _0\"></span>sitivo de<span class=\"_ _0\"></span> UK (25%) (292.683) - Deducciones<span class=\"_ _0\"></span> (192.788) (274.646) Gasto por impue<span class=\"_ _0\"></span>sto sobre <span class=\"_ _0\"></span>Socieda<span class=\"_ _0\"></span>des te\u00f3rico 17.175.411 14.855.566 Deducciones <span class=\"_ _0\"></span>y devolucione<span class=\"_ _0\"></span>s IS ejercicio<span class=\"_ _0\"></span>s anteriores 121.160 384.400 Pagos a cuen<span class=\"_ _0\"></span>ta y retencione<span class=\"_ _0\"></span>s (15.054.011) (13.323.754) Variaci\u00f3n en impue<span class=\"_ _0\"></span>stos diferido<span class=\"_ _0\"></span>s 605.139 90.631 Impuesto sobre So<span class=\"_ _0\"></span>ciedade<span class=\"_ _0\"></span>s Corrien<span class=\"_ _0\"></span>te del ejercicio a<span class=\"_ _0\"></span>ctual 3.190.310 2.006.843 Impuesto sobre So<span class=\"_ _0\"></span>ciedade<span class=\"_ _0\"></span>s Corrien<span class=\"_ _0\"></span>te proveniente<span class=\"_ _0\"></span> de ejercicios<span class=\"_ _0\"></span> anteriores 776.588 1.446.551 Impuesto sobre So<span class=\"_ _0\"></span>ciedade<span class=\"_ _0\"></span>s Corrien<span class=\"_ _0\"></span>te (Deudor) - (153.263) Impuesto sobre So<span class=\"_ _0\"></span>ciedade<span class=\"_ _0\"></span>s Corrien<span class=\"_ _0\"></span>te (Acreedor<span class=\"_ _0\"></span>) 3.966.898 3.606.657",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-52": {
   "value": "El movimiento de los activos y pasivos por Impuesto diferido es el siguiente:<span class=\"_ _2b\"> </span>Activos  Pasivos  Saldo inicial a<span class=\"_ _0\"></span>l 01/01/2024 1.403.624 513.752 Reversiones por<span class=\"_ _0\"></span> cuentas de re<span class=\"_ _0\"></span>sultados  (565.885) (40.245) Generaci\u00f3n por <span class=\"_ _0\"></span>cuenta de<span class=\"_ _0\"></span> resultados  921.336 23.440 Combinaciones de ne<span class=\"_ _0\"></span>gocio 117.830 1.072.535 Movimientos de<span class=\"_ _0\"></span> patrimonio  595<span class=\"ls0\"> </span>44.500 Saldo final al 31<span class=\"_ _0\"></span>/12/2024 (reexpr<span class=\"_ _0\"></span>esado) 1.877.500 1.613.982 Saldo inicial a<span class=\"_ _0\"></span>l 01/01/2025 1.877.500 1.613.982 Reversiones por<span class=\"_ _0\"></span> cuentas de re<span class=\"_ _0\"></span>sultados  (574.378) (119.383) Generaci\u00f3n por <span class=\"_ _0\"></span>cuenta de<span class=\"_ _0\"></span> resultados  1.060.134 - Combinaciones de ne<span class=\"_ _0\"></span>gocio y <span class=\"_ _0\"></span>fusi\u00f3n 342.611 - Movimientos de<span class=\"_ _0\"></span> patrimonio  450.310 116.469 Saldo final al 31<span class=\"_ _0\"></span>/12/2025 3.156.177 1.611.068 La diferencia e<span class=\"_ _5\"></span>ntre la carga <span class=\"_ _5\"></span>fiscal imputada en <span class=\"_ _5\"></span>los ejercicios anu<span class=\"_ _5\"></span>ales terminados el <span class=\"_ _a\"></span>31<span class=\"_ _5\"></span> de diciembre <span class=\"_ _5\"></span>de 2025<span class=\"_ _5\"></span> <span class=\"ls17\">y </span>202<span class=\"ls0\">4<span class=\"ff7\">, y la que habr\u00e1 de pagarse en dichos ejercicios, registrada en los ep\u00edgrafes \u201cImpuest<span class=\"_ _0\"></span>os diferidos activos\u201d </span></span>e <span class=\"_ _e\"> </span>\u201cImpuestos <span class=\"_ _b\"></span>di<span class=\"_ _5\"></span>feridos <span class=\"_ _b\"></span>pasivos\u201d <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>activo <span class=\"_ _b\"></span>o <span class=\"_ _e\"> </span>pasivo, <span class=\"_ _e\"> </span>seg\u00fan <span class=\"_ _e\"> </span>corresponda, <span class=\"_ _b\"></span>del <span class=\"_ _e\"> </span>estado <span class=\"_ _e\"> </span>de <span class=\"_ _b\"></span>situaci\u00f3n <span class=\"_ _e\"> </span>financiera consolidado <span class=\"_ _b\"></span>al <span class=\"_ _e\"> </span>31 <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>2025 <span class=\"_ _b\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>2024, <span class=\"_ _e\"> </span>proviene <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _e\"> </span>diferencias <span class=\"_ _b\"></span>temporarias <span class=\"_ _b\"></span>generadas <span class=\"_ _e\"> </span>por <span class=\"_ _b\"></span>la diferencia  entre <span class=\"_ _2\"> </span>el  valor <span class=\"_ _2\"> </span>contable  de <span class=\"_ _2\"> </span>determinados  activos <span class=\"_ _2\"> </span>y  pasivos  y <span class=\"_ _2\"> </span>su <span class=\"_ _2\"> </span>base  fiscal.  L<span class=\"_ _5\"></span>as  diferencias significativas son las siguientes: \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Diferencia temporaria <span class=\"_ _0\"></span>derivada de <span class=\"_ _0\"></span>la l<span class=\"_ _0\"></span>imitaci\u00f3n a l<span class=\"_ _0\"></span>as amortiza<span class=\"_ _0\"></span>ciones fiscalmente <span class=\"_ _0\"></span>deducibles <span class=\"_ _0\"></span>en virtud de </span>lo establecido en la Ley 16/2014. \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Diferencia <span class=\"_ _5\"></span>temporaria derivada del<span class=\"_ _5\"></span> beneficio de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>libertad de am<span class=\"_ _5\"></span>ortizaci\u00f3n acreditado <span class=\"_ _5\"></span>por el <span class=\"_ _b\"></span>G<span class=\"_ _0\"></span>rupo p<span class=\"_ _5\"></span>or </span>los <span class=\"_ _5\"></span>elementos <span class=\"_ _5\"></span>adquiridos <span class=\"_ _5\"></span>entre <span class=\"_ _5\"></span>1<span class=\"_ _5\"></span>994 y <span class=\"_ _a\"></span>1996 <span class=\"_ _5\"></span>(en <span class=\"_ _5\"></span>virtud <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>es<span class=\"_ _5\"></span>tablecido en <span class=\"_ _a\"></span>los <span class=\"_ _5\"></span>Reales <span class=\"_ _5\"></span>Decretos <span class=\"_ _5\"></span>Leyes <span class=\"_ _5\"></span>7/94 <span class=\"_ _5\"></span>y 2/95) <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>2009, <span class=\"_ _e\"> </span>2010, <span class=\"_ _b\"></span>2011 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2<span class=\"_ _5\"></span>014 <span class=\"_ _b\"></span>respectivamente <span class=\"_ _b\"></span>acogidos <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>libertad <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>amortizaci\u00f3n <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>inversiones generadoras <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>empleo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>v<span class=\"_ _0\"></span>irtud <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _b\"></span>disposiciones <span class=\"_ _a\"></span>legales <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _a\"></span>recogen <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span>Real <span class=\"_ _b\"></span>Decreto <span class=\"_ _a\"></span>Ley <span class=\"_ _b\"></span>4/04 (a\u00f1adida por la Ley 4/2008) y Real Decreto Ley 6/2010 y Real Decreto Ley 13/2010. \u2022<span class=\"ff3\"> <span class=\"_ _17\"> </span>Diferencias <span class=\"_ _e\"> </span>temporarias <span class=\"_ _b\"></span>derivadas <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>la <span class=\"_ _b\"></span>valoraci\u00f3n <span class=\"_ _4\"> </span>fiscal <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>determinados <span class=\"_ _b\"></span>activos <span class=\"_ _e\"> </span>que <span class=\"_ _b\"> </span>se <span class=\"_ _e\"> </span>amortizan </span>fiscalmente a un ritmo diferente del contable. A 31 de diciembre de 2025 y 2024, de acuerdo con la NIC 12, el Grupo presenta neto por jurisdicci\u00f3n los activos y pasivos por impuestos diferidos por importe de: Activos por impuestos diferidos Pasivos por impuestos diferidos Saldo previo a la<span class=\"_ _0\"></span> compensa<span class=\"_ _0\"></span>ci\u00f3n 19.960.516 17.418.125 Compensaci\u00f3n<span class=\"_ _0\"></span> de diferidos (16.804.339) (15.807.057) Saldo final al 31<span class=\"_ _0\"></span>/12/2025 3.156.177 1.611.068 Activos por impuestos diferidos Pasivos por impuestos diferidos Saldo previo a la<span class=\"_ _0\"></span> compensa<span class=\"_ _0\"></span>ci\u00f3n 16.615.133 15.633.189 Compensaci\u00f3n<span class=\"_ _0\"></span> de diferidos (14.737.633) (14.019.207) Saldo final al 31<span class=\"_ _0\"></span>/12/2024 (ree<span class=\"_ _0\"></span>xpresa<span class=\"_ _0\"></span>do) 1.877.500 1.613.982 El desglose de los activos y pasivos por impuestos diferidos por geograf\u00edas al<span class=\"_ _5\"></span> cierre del ejercicio 2025 es el siguiente: Cr\u00e9ditos fiscales Provisiones y l\u00edmites amortizaciones<span class=\"_ _0\"></span> Arrendamientos<span class=\"_ _0\"></span> Otros  Tota Activos por Impuestos diferidos Espa\u00f1a 25.608 938.650 8.337.764 753.554 10.055.576 Europa - 98.784 9.463.545 342.611 9.904.940 Saldo final al 31<span class=\"_ _0\"></span>/12/2025 25.608 1.037.434 17.801.309 1.096.165 19.960.516 Libertad de amortizaci\u00f3n<span class=\"_ _0\"></span> Efecto fiscal de las Inversiones financieras Arrendamientos<span class=\"_ _0\"></span> Otros  Tota Pasivos por Impuestos diferidos Espa\u00f1a 127.793 285.892 7.771.562 49.560 8.234.807 Europa 187.048 8.035.495 960.775 9.183.318 Saldo final al 31<span class=\"_ _0\"></span>/12/2025 127.793 472.940 15.807.057 1.010.335 17.418.125 El desglose de los activos y pasivos por impuestos diferidos por geograf\u00edas al cierre del ej<span class=\"_ _0\"></span>ercicio 202<span class=\"_ _5\"></span>4 es el<span class=\"_ _5\"></span> siguiente: Cr\u00e9ditos fiscales Provisiones y l\u00edmites amortizaciones<span class=\"_ _0\"></span> Arrendamientos<span class=\"_ _0\"></span> Otros  Tota Activos por Impuestos diferid<span class=\"_ _0\"></span>os Espa\u00f1a 25.608 445.741 7.660.166 433.665 8.565.180 Europa 253.623 7.796.329 - 8.049.952 Saldo final al 31<span class=\"_ _0\"></span>/12/2024 25.608 699.364 15.456.495 433.665 16.615.133 Libertad de amortizaci\u00f3n<span class=\"_ _0\"></span> Efecto fiscal de las Inversiones financieras Arrendamientos<span class=\"_ _0\"></span> Otros  Tota Pasivos por Impuestos diferidos Espa\u00f1a 135.415 230.413 7.107.027 49.560 7.522.414 Europa - 126.059 6.912.180 1.072.535 8.110.775 Saldo final al 31<span class=\"_ _0\"></span>/12/2024 (reexpresado) 135.415 356.472 14.019.207 1.122.095 15.633.189 El <span class=\"_ _a\"></span>detalle <span class=\"_ _a\"></span>del <span class=\"_ _5\"></span>efecto<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>los <span class=\"_ _5\"></span>activos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>impuestos <span class=\"_ _5\"></span>di<span class=\"_ _5\"></span>feridos <span class=\"_ _5\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _a\"></span>patrimonio <span class=\"_ _5\"></span>neto <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>cuenta <span class=\"_ _a\"></span>de resultados consolidada es el siguiente: Deudor (Acreedor)<span class=\"_ _0\"></span> 31/12/2025 31/12/2024 Patrimonio neto 92.407 16.985 P\u00e9rdidas y ganan<span class=\"_ _0\"></span>cias (605.139) (463.166) Total (512.731) (446.181) El grupo mantiene bases imponibles negativas pertenecientes al grupo fiscal encabezado por Cl\u00ednica Baviera en Espa\u00f1a, y a Cl\u00ednica Baviera Italia y Optimax Clinics Limited en el Resto de Europa, cuyo detalle es <span class=\"ls2\">el </span>siguiente: Importe en euros<span class=\"_ _0\"></span> Espa\u00f1a Resto Europa<span class=\"_ _0\"></span> Sin l\u00edmite de co<span class=\"_ _0\"></span>mpensaci\u00f3n 92.183 17.347.540 Limitadas al 80% - 5.351.249 Total 92.183 22.698.790 Las <span class=\"_ _e\"> </span>b<span class=\"_ _5\"></span>ases <span class=\"_ _e\"> </span>im<span class=\"_ _5\"></span>ponibles <span class=\"_ _e\"> </span>negativas <span class=\"_ _4\"> </span>correspondientes <span class=\"_ _4\"> </span>a <span class=\"_ _e\"> </span>Espa\u00f1a <span class=\"_ _4\"> </span>se <span class=\"_ _e\"> </span>encue<span class=\"_ _5\"></span>ntran <span class=\"_ _4\"> </span>reconocidas <span class=\"_ _e\"> </span>como <span class=\"_ _4\"> </span>activos <span class=\"_ _e\"> </span>po<span class=\"_ _5\"></span>r impuesto diferido. Por su parte, las b<span class=\"_ _5\"></span>ases imponibles negativas del Resto de Europa, principalmente en Reino Unido, se reconocer\u00e1n como activos por impuesto d<span class=\"_ _5\"></span>iferido en la medida en que comiencen a generarse bases imponibles <span class=\"_ _5\"></span>positivas, lo <span class=\"_ _5\"></span>cual <span class=\"_ _5\"></span>se estima <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>tendr\u00e1 lugar <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>medio <span class=\"_ _5\"></span>plazo, <span class=\"_ _5\"></span>de acuerdo <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>los planes <span class=\"_ _5\"></span>de negocio y  presupuestos  aprobados  por  la  Direcci\u00f3n  teniendo  en  cuenta  la  normativa  fiscal  aplicable  en<span class=\"_ _5\"></span>  dichas jurisdicciones.<span class=\"_ _2b\"> </span>Impuesto m\u00ednimo global <span class=\"ffa\">\u2013</span> Pilar II de la OCDE En relaci\u00f3n con el r\u00e9gimen d<span class=\"_ _0\"></span>e imposici\u00f3n m\u00ednima global <span class=\"_ _0\"></span>del 15% para grupo<span class=\"_ _0\"></span>s multinacionales  y nacion<span class=\"_ _0\"></span>ales de gran <span class=\"_ _5\"></span>magnitud <span class=\"_ _5\"></span>(Pilar <span class=\"_ _5\"></span>II), <span class=\"_ _5\"></span>desarrollado <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>\u00e1mbito <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Uni\u00f3n <span class=\"_ _5\"></span>Europea <span class=\"_ _5\"></span>mediante <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Directiva <span class=\"_ _5\"></span>(UE) <span class=\"_ _5\"></span>2022/2523 del Consejo y transp<span class=\"_ _0\"></span>uesto al ordenamiento jur\u00eddico espa\u00f1ol <span class=\"_ _0\"></span>a trav\u00e9s de l<span class=\"_ _0\"></span>a Ley 7/2024, <span class=\"_ _0\"></span>la Sociedad forma p<span class=\"_ _0\"></span>arte de <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>grupo <span class=\"_ _a\"></span>multinacional <span class=\"_ _a\"></span>cuyo <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>neto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>cifra <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>negocios <span class=\"_ _a\"></span>consolidada <span class=\"_ _a\"></span>supera <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>750 <span class=\"_ _a\"></span>millones <span class=\"_ _a\"></span>de euros <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>al <span class=\"_ _1\"></span>m<span class=\"_ _5\"></span>enos <span class=\"_ _0\"></span>dos <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _0\"></span>cuatro <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>jercicios <span class=\"_ _0\"></span>inmediatamente <span class=\"_ _0\"></span>anteriores, <span class=\"_ _1\"></span>enco<span class=\"_ _a\"></span>ntr\u00e1ndose, <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>tanto, <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span>ntro <span class=\"_ _0\"></span>del \u00e1mbito subjetivo de aplicaci\u00f3n del citado r\u00e9gimen. No <span class=\"_ _5\"></span>obstante, <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>acuerdo <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>on <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>an\u00e1lisis <span class=\"_ _a\"></span>realizados <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _5\"></span>conforme <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>reglas <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>determinaci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>el tipo <span class=\"_ _b\"></span>impositivo <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>jurisdicci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c\u00e1lculo <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>impuesto <span class=\"_ _b\"></span>complementario <span class=\"_ _b\"></span>pr<span class=\"_ _0\"></span>evistas <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>normativa<span class=\"_ _0\"></span> aplicable, <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>se <span class=\"_ _a\"></span>han <span class=\"_ _b\"></span>identificado <span class=\"_ _b\"></span>jurisdicciones <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>t<span class=\"_ _0\"></span>ipo <span class=\"_ _b\"></span>impositivo <span class=\"_ _b\"></span>efe<span class=\"_ _0\"></span>ctivo <span class=\"_ _b\"></span>inferior <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>15% <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>ejercici<span class=\"_ _0\"></span>o 2025<span class=\"ls0\"> ni 2024<span class=\"_ _5\"></span>. En consecuencia, no<span class=\"_ _5\"></span> se prev\u00e9 e<span class=\"_ _5\"></span>l devengo de<span class=\"_ _5\"></span> impuesto complementario <span class=\"_ _5\"></span>ni el rec<span class=\"_ _5\"></span>onocimiento de </span>pasivos <span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>gastos<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>este <span class=\"_ _1\"></span>concepto <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>las pr<span class=\"_ _0\"></span>esentes <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>uentas <span class=\"_ _0\"></span>anuales, <span class=\"_ _1\"></span>sin <span class=\"_ _0\"></span>perj<span class=\"_ _5\"></span>uicio <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>obligaciones <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ormales e informativas que resulten exigibles. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-53": {
   "value": "20. <span class=\"_ _22\"> </span>COMPROMISOS Y CONTINGENCIAS<span class=\"ff3\"> </span>El Grupo <span class=\"_ _5\"></span>mantiene avales <span class=\"_ _5\"></span>otorgados por entidades <span class=\"_ _5\"></span>financieras por importe de <span class=\"_ _a\"></span><span class=\"ls2\">221</span> mi<span class=\"_ _5\"></span>les de euros <span class=\"_ _5\"></span>al cierre <span class=\"_ _5\"></span>del ejercicio <span class=\"_ _0\"></span>2025 <span class=\"_ _1\"></span>(<span class=\"ls2\">156</span> <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>euros <span class=\"_ _1\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>diciembr<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _5\"></span>4). <span class=\"_ _1\"></span>La<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>Sociedad <span class=\"_ _1\"></span>dominante ha <span class=\"_ _1\"></span>concedido <span class=\"_ _1\"></span>g<span class=\"_ _5\"></span>arant\u00edas e indemnizaci\u00f3n en <span class=\"_ _5\"></span>favor del proveedor de servicios de pago de <span class=\"_ _5\"></span>sus filiales en UK, en caso <span class=\"_ _5\"></span>de incumplimiento de pago por parte de estas. Al cierre del ejercicio ninguna garant\u00eda ha sido ejecutada<span class=\"_ _0\"></span>.<span class=\"_ _5\"></span> La <span class=\"ls0\">Sociedad <span class=\"_ _5\"></span>dominante <span class=\"_ _5\"></span>ha <span class=\"_ _5\"></span>concedido <span class=\"_ _5\"></span>garant\u00edas <span class=\"_ _5\"></span>e indemnizaci\u00f3n <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>favor <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>proveedor de <span class=\"_ _5\"></span>servicios <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>pago </span>de <span class=\"_ _a\"></span>sus<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>filiales <span class=\"_ _b\"></span>en <span class=\"_ _5\"></span>UK, <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>caso <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>incumplimiento <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>pago <span class=\"_ _a\"></span>por <span class=\"_ _b\"></span>parte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>estas. <span class=\"_ _b\"></span>Al <span class=\"_ _a\"></span>cierre <span class=\"_ _a\"></span>del <span class=\"_ _b\"></span>ejercicio <span class=\"_ _a\"></span>ninguna garant\u00eda ha sido ejecutada. Los <span class=\"_ _14\"> </span>Administradore<span class=\"_ _0\"></span>s <span class=\"_ _14\"> </span>de <span class=\"_ _2\"> </span>la <span class=\"_ _2\"> </span>Soci<span class=\"_ _5\"></span>edad <span class=\"_ _14\"> </span>dominante <span class=\"_ _2\"> </span>consideran <span class=\"_ _14\"> </span>que <span class=\"_ _2\"> </span>no <span class=\"_ _14\"> </span>se <span class=\"_ _2\"> </span>derivar\u00e1n <span class=\"_ _14\"> </span>pasivos <span class=\"_ _2\"> </span>significativos adicionales a los ya registrados en los estados financieros consolidados a<span class=\"_ _5\"></span>djuntos por las garant\u00edas otorgadas.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-521": {
   "value": "20. <span class=\"_ _22\"> </span>COMPROMISOS Y CONTINGENCIAS<span class=\"ff3\"> </span>El Grupo <span class=\"_ _5\"></span>mantiene avales <span class=\"_ _5\"></span>otorgados por entidades <span class=\"_ _5\"></span>financieras por importe de <span class=\"_ _a\"></span><span class=\"ls2\">221</span> mi<span class=\"_ _5\"></span>les de euros <span class=\"_ _5\"></span>al cierre <span class=\"_ _5\"></span>del ejercicio <span class=\"_ _0\"></span>2025 <span class=\"_ _1\"></span>(<span class=\"ls2\">156</span> <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>euros <span class=\"_ _1\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>diciembr<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _5\"></span>4). <span class=\"_ _1\"></span>La<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>Sociedad <span class=\"_ _1\"></span>dominante ha <span class=\"_ _1\"></span>concedido <span class=\"_ _1\"></span>g<span class=\"_ _5\"></span>arant\u00edas e indemnizaci\u00f3n en <span class=\"_ _5\"></span>favor del proveedor de servicios de pago de <span class=\"_ _5\"></span>sus filiales en UK, en caso <span class=\"_ _5\"></span>de incumplimiento de pago por parte de estas. Al cierre del ejercicio ninguna garant\u00eda ha sido ejecutada<span class=\"_ _0\"></span>.<span class=\"_ _5\"></span> La <span class=\"ls0\">Sociedad <span class=\"_ _5\"></span>dominante <span class=\"_ _5\"></span>ha <span class=\"_ _5\"></span>concedido <span class=\"_ _5\"></span>garant\u00edas <span class=\"_ _5\"></span>e indemnizaci\u00f3n <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>favor <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>proveedor de <span class=\"_ _5\"></span>servicios <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>pago </span>de <span class=\"_ _a\"></span>sus<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>filiales <span class=\"_ _b\"></span>en <span class=\"_ _5\"></span>UK, <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>caso <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>incumplimiento <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>pago <span class=\"_ _a\"></span>por <span class=\"_ _b\"></span>parte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>estas. <span class=\"_ _b\"></span>Al <span class=\"_ _a\"></span>cierre <span class=\"_ _a\"></span>del <span class=\"_ _b\"></span>ejercicio <span class=\"_ _a\"></span>ninguna garant\u00eda ha sido ejecutada. Los <span class=\"_ _14\"> </span>Administradore<span class=\"_ _0\"></span>s <span class=\"_ _14\"> </span>de <span class=\"_ _2\"> </span>la <span class=\"_ _2\"> </span>Soci<span class=\"_ _5\"></span>edad <span class=\"_ _14\"> </span>dominante <span class=\"_ _2\"> </span>consideran <span class=\"_ _14\"> </span>que <span class=\"_ _2\"> </span>no <span class=\"_ _14\"> </span>se <span class=\"_ _2\"> </span>derivar\u00e1n <span class=\"_ _14\"> </span>pasivos <span class=\"_ _2\"> </span>significativos adicionales a los ya registrados en los estados financieros consolidados a<span class=\"_ _5\"></span>djuntos por las garant\u00edas otorgadas.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-540": {
   "value": "20. <span class=\"_ _22\"> </span>COMPROMISOS Y CONTINGENCIAS<span class=\"ff3\"> </span>El Grupo <span class=\"_ _5\"></span>mantiene avales <span class=\"_ _5\"></span>otorgados por entidades <span class=\"_ _5\"></span>financieras por importe de <span class=\"_ _a\"></span><span class=\"ls2\">221</span> mi<span class=\"_ _5\"></span>les de euros <span class=\"_ _5\"></span>al cierre <span class=\"_ _5\"></span>del ejercicio <span class=\"_ _0\"></span>2025 <span class=\"_ _1\"></span>(<span class=\"ls2\">156</span> <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>euros <span class=\"_ _1\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>diciembr<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _5\"></span>4). <span class=\"_ _1\"></span>La<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>Sociedad <span class=\"_ _1\"></span>dominante ha <span class=\"_ _1\"></span>concedido <span class=\"_ _1\"></span>g<span class=\"_ _5\"></span>arant\u00edas e indemnizaci\u00f3n en <span class=\"_ _5\"></span>favor del proveedor de servicios de pago de <span class=\"_ _5\"></span>sus filiales en UK, en caso <span class=\"_ _5\"></span>de incumplimiento de pago por parte de estas. Al cierre del ejercicio ninguna garant\u00eda ha sido ejecutada<span class=\"_ _0\"></span>.<span class=\"_ _5\"></span> La <span class=\"ls0\">Sociedad <span class=\"_ _5\"></span>dominante <span class=\"_ _5\"></span>ha <span class=\"_ _5\"></span>concedido <span class=\"_ _5\"></span>garant\u00edas <span class=\"_ _5\"></span>e indemnizaci\u00f3n <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>favor <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>proveedor de <span class=\"_ _5\"></span>servicios <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>pago </span>de <span class=\"_ _a\"></span>sus<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>filiales <span class=\"_ _b\"></span>en <span class=\"_ _5\"></span>UK, <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>caso <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>incumplimiento <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>pago <span class=\"_ _a\"></span>por <span class=\"_ _b\"></span>parte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>estas. <span class=\"_ _b\"></span>Al <span class=\"_ _a\"></span>cierre <span class=\"_ _a\"></span>del <span class=\"_ _b\"></span>ejercicio <span class=\"_ _a\"></span>ninguna garant\u00eda ha sido ejecutada. Los <span class=\"_ _14\"> </span>Administradore<span class=\"_ _0\"></span>s <span class=\"_ _14\"> </span>de <span class=\"_ _2\"> </span>la <span class=\"_ _2\"> </span>Soci<span class=\"_ _5\"></span>edad <span class=\"_ _14\"> </span>dominante <span class=\"_ _2\"> </span>consideran <span class=\"_ _14\"> </span>que <span class=\"_ _2\"> </span>no <span class=\"_ _14\"> </span>se <span class=\"_ _2\"> </span>derivar\u00e1n <span class=\"_ _14\"> </span>pasivos <span class=\"_ _2\"> </span>significativos adicionales a los ya registrados en los estados financieros consolidados a<span class=\"_ _5\"></span>djuntos por las garant\u00edas otorgadas.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-549": {
   "value": "20. <span class=\"_ _22\"> </span>COMPROMISOS Y CONTINGENCIAS<span class=\"ff3\"> </span>El Grupo <span class=\"_ _5\"></span>mantiene avales <span class=\"_ _5\"></span>otorgados por entidades <span class=\"_ _5\"></span>financieras por importe de <span class=\"_ _a\"></span><span class=\"ls2\">221</span> mi<span class=\"_ _5\"></span>les de euros <span class=\"_ _5\"></span>al cierre <span class=\"_ _5\"></span>del ejercicio <span class=\"_ _0\"></span>2025 <span class=\"_ _1\"></span>(<span class=\"ls2\">156</span> <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>euros <span class=\"_ _1\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>diciembr<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _5\"></span>4). <span class=\"_ _1\"></span>La<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>Sociedad <span class=\"_ _1\"></span>dominante ha <span class=\"_ _1\"></span>concedido <span class=\"_ _1\"></span>g<span class=\"_ _5\"></span>arant\u00edas e indemnizaci\u00f3n en <span class=\"_ _5\"></span>favor del proveedor de servicios de pago de <span class=\"_ _5\"></span>sus filiales en UK, en caso <span class=\"_ _5\"></span>de incumplimiento de pago por parte de estas. Al cierre del ejercicio ninguna garant\u00eda ha sido ejecutada<span class=\"_ _0\"></span>.<span class=\"_ _5\"></span> La <span class=\"ls0\">Sociedad <span class=\"_ _5\"></span>dominante <span class=\"_ _5\"></span>ha <span class=\"_ _5\"></span>concedido <span class=\"_ _5\"></span>garant\u00edas <span class=\"_ _5\"></span>e indemnizaci\u00f3n <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>favor <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>proveedor de <span class=\"_ _5\"></span>servicios <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>pago </span>de <span class=\"_ _a\"></span>sus<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>filiales <span class=\"_ _b\"></span>en <span class=\"_ _5\"></span>UK, <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>caso <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>incumplimiento <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>pago <span class=\"_ _a\"></span>por <span class=\"_ _b\"></span>parte <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>estas. <span class=\"_ _b\"></span>Al <span class=\"_ _a\"></span>cierre <span class=\"_ _a\"></span>del <span class=\"_ _b\"></span>ejercicio <span class=\"_ _a\"></span>ninguna garant\u00eda ha sido ejecutada. Los <span class=\"_ _14\"> </span>Administradore<span class=\"_ _0\"></span>s <span class=\"_ _14\"> </span>de <span class=\"_ _2\"> </span>la <span class=\"_ _2\"> </span>Soci<span class=\"_ _5\"></span>edad <span class=\"_ _14\"> </span>dominante <span class=\"_ _2\"> </span>consideran <span class=\"_ _14\"> </span>que <span class=\"_ _2\"> </span>no <span class=\"_ _14\"> </span>se <span class=\"_ _2\"> </span>derivar\u00e1n <span class=\"_ _14\"> </span>pasivos <span class=\"_ _2\"> </span>significativos adicionales a los ya registrados en los estados financieros consolidados a<span class=\"_ _5\"></span>djuntos por las garant\u00edas otorgadas.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-54": {
   "value": "21. <span class=\"_ _22\"> </span>TRANSACCIONES CON PAGOS BASADOS EN INSTRUMENTOS DE PATRIMONIO<span class=\"ff3\"> </span>Corresponde a un plan de opciones sobre acciones de Cl\u00ednica Baviera S.A. para directivos <span class=\"_ _0\"></span>y personal m\u00e9dico<span class=\"_ _5\"></span> El <span class=\"_ _4\"> </span>2<span class=\"_ _5\"></span>4 <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>mayo <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>2024 <span class=\"_ _3\"> </span>el <span class=\"_ _4\"> </span>Con<span class=\"_ _5\"></span>sejo <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>Administraci\u00f3n <span class=\"_ _3\"> </span>aprob\u00f3 <span class=\"_ _4\"> </span>un<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>plan <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>opciones <span class=\"_ _3\"> </span>sobre <span class=\"_ _3\"> </span>acciones <span class=\"_ _4\"> </span>para determinados <span class=\"_ _b\"></span>directivos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Cl\u00ednica <span class=\"_ _b\"></span>Baviera <span class=\"_ _b\"></span>S.A. <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _a\"></span>c<span class=\"_ _5\"></span>omo <span class=\"_ _b\"></span>determinados <span class=\"_ _b\"></span>m\u00e9dicos. <span class=\"_ _b\"></span>\u00c9stas <span class=\"_ _a\"></span>so<span class=\"_ _5\"></span>n <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>principales caracter\u00edsticas del mismo. \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Con fecha <span class=\"ls2\">24</span> de mayo de 202<span class=\"_ _0\"></span>4 se concedieron finalmente un total de 163.043 opciones. </span>\u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>El precio del ejerci<span class=\"_ _0\"></span>cio de las opciones es de 23 euros. </span>\u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>El periodo para ejer<span class=\"_ _0\"></span>cer la opci\u00f3n ser\u00e1 el ejercicio 2027. </span>Los derechos otorgados <span class=\"_ _5\"></span>en el marco <span class=\"_ _5\"></span>del plan est\u00e1n s<span class=\"_ _5\"></span>ujetos a una condici\u00f3n de <span class=\"_ _5\"></span>permanencia. En concreto, los beneficiarios deber\u00e1n manten<span class=\"_ _0\"></span>er su relaci\u00f3n l<span class=\"_ _0\"></span>aboral o profesi<span class=\"_ _0\"></span>onal con el <span class=\"_ _0\"></span>Grupo hasta la <span class=\"_ _0\"></span>fecha de <span class=\"_ _0\"></span>entrega de la<span class=\"_ _0\"></span>s acciones para que los derechos consoli<span class=\"_ _5\"></span>den y puedan ejercerse. No existen otras condiciones adicionales para la consolidaci\u00f3<span class=\"_ _0\"></span>n de los derechos.<span class=\"_ _5\"></span> El <span class=\"_ _b\"></span>gasto <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>personal <span class=\"_ _b\"></span>registrado <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>transacciones <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>pagos <span class=\"_ _b\"></span>basados <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>instrumentos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>patrimonio <span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>el siguiente:<span class=\"_ _2b\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Plan de Opcione<span class=\"_ _0\"></span>s sobre accione<span class=\"_ _0\"></span>s de Cl\u00edni<span class=\"_ _0\"></span>ca Baviera, S<span class=\"_ _0\"></span>.A. para dire<span class=\"_ _0\"></span>ctivos y personal m\u00e9dico<span class=\"_ _0\"></span> 437.758 437.758 La diferencia entre el gasto de personal re<span class=\"_ _0\"></span>gistrado y el incremento en el patrimoni<span class=\"_ _0\"></span>o neto, corresponde al <span class=\"_ _5\"></span>gasto por actualizaci\u00f3n financiera registrado. Los <span class=\"_ _5\"></span>movimientos <span class=\"_ _a\"></span>registrados <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _5\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _5\"></span><span class=\"ff7\">\u201cOtros</span> <span class=\"_ _a\"></span>instrumentos <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>patrimonio <span class=\"_ _5\"></span>neto<span class=\"_ _5\"></span><span class=\"ff7\">\u201d <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>diciembre <span class=\"_ _5\"></span>de</span> 20<span class=\"ls0\">25 y 2024 son los siguientes: </span>Ejercicio 2025 Saldo inicial Altas Bajas correspondientes<span class=\"_ _0\"></span> al ejercicio del<span class=\"_ _0\"></span> plan de opciones<span class=\"_ _0\"></span> Bajas correspondientes<span class=\"_ _0\"></span> a opciones no ejercitadas Saldo final Plan de Opcione<span class=\"_ _0\"></span>s sobre accione<span class=\"_ _0\"></span>s 507.577 563.066 - - 1.070.643 Ejercicio 2024 Saldo inicial Altas Bajas correspondientes<span class=\"_ _0\"></span> al ejercicio del<span class=\"_ _0\"></span> plan de opciones<span class=\"_ _0\"></span> Bajas correspondientes<span class=\"_ _0\"></span> a opciones no ejercitadas Saldo final Plan de Opcione<span class=\"_ _0\"></span>s sobre accione<span class=\"_ _0\"></span>s - 507.577 - - 507.577 Movimientos en el n\u00famero de opciones En el ejercicio 2025: N\u00famero de acci<span class=\"_ _0\"></span>ones 2025 Saldo inicial Altas Bajas correspondientes<span class=\"_ _0\"></span> al ejercicio del<span class=\"_ _0\"></span> plan de opciones<span class=\"_ _0\"></span> Bajas correspondientes<span class=\"_ _0\"></span> a opciones no ejercitadas Saldo final Plan para los dire<span class=\"_ _0\"></span>ctivos y el<span class=\"_ _0\"></span> personal m\u00e9dico N\u00famero 163.043 - - - 163.043 En el ejercicio 20<span class=\"ls2\">24</span>: N\u00famero de acci<span class=\"_ _0\"></span>ones Saldo inicial Altas Bajas correspondientes<span class=\"_ _0\"></span> al ejercicio del<span class=\"_ _0\"></span> plan de opciones<span class=\"_ _0\"></span> Bajas correspondientes<span class=\"_ _0\"></span> a opciones no ejercitadas Saldo final Plan para los dire<span class=\"_ _0\"></span>ctivos y el<span class=\"_ _0\"></span> personal m\u00e9dico N\u00famero - 163.043 - - 163.043 M\u00e9todo de valoraci\u00f3n El <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>razonable <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>opciones se<span class=\"_ _5\"></span> d<span class=\"_ _5\"></span>etermina en <span class=\"_ _5\"></span>la<span class=\"_ _5\"></span> fecha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>concesi\u00f3n <span class=\"_ _5\"></span>utilizando <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>modelo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>valoraci\u00f3n de opciones Black-Scholes, que considera los t\u00e9rminos y condiciones de los planes. Los datos utilizados en el modelo de valoraci\u00f3n son los siguientes: Hip\u00f3tesis plan<span class=\"_ _0\"></span> 2024<span class=\"ls0\">-</span>2026<span class=\"ls0\"> </span>Volatilidad esperad<span class=\"_ _0\"></span>a 30%<span class=\"ls0\"> </span>Tipo de inter\u00e9s lib<span class=\"_ _0\"></span>re de riesgo<span class=\"_ _0\"></span> 3%<span class=\"ls0\"> </span>Precio de la ac<span class=\"_ _0\"></span>ci\u00f3n (euros) 29<span class=\"ls0\"> </span>Tiempo hasta<span class=\"_ _0\"></span> el ejercicio (a\u00f1o<span class=\"_ _0\"></span>s) 3 Precio de ejerci<span class=\"_ _0\"></span>cio (euros) 23<span class=\"ls0\"> </span>La <span class=\"_ _5\"></span>volatilidad <span class=\"_ _5\"></span>esperada <span class=\"_ _5\"></span>refleja l<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>hip\u00f3tesis <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>volatilidad <span class=\"_ _5\"></span>hist\u00f3rica <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>periodo <span class=\"_ _5\"></span>similar <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>vida<span class=\"_ _5\"></span> de <span class=\"_ _5\"></span>las opciones e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>indicativa d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tendencias <span class=\"_ _0\"></span>futuras, <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>cual<span class=\"_ _0\"></span> pu<span class=\"_ _0\"></span>ede <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>llegar <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>producirse <span class=\"_ _0\"></span>realment<span class=\"_ _0\"></span>e. El<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable de las <span class=\"_ _0\"></span>163.043 <span class=\"_ _0\"></span>opc<span class=\"_ _0\"></span>iones <span class=\"_ _0\"></span>concedidas vigentes <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>plan <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>4, ha<span class=\"_ _0\"></span>biendo <span class=\"_ _0\"></span>sido c<span class=\"_ _0\"></span>alculado b<span class=\"_ _0\"></span>ajo <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>hip\u00f3tesis <span class=\"_ _0\"></span>antes mencionadas, <span class=\"_ _5\"></span>asciende <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>1.645.061 <span class=\"_ _5\"></span>euros, <span class=\"_ _5\"></span>siendo <span class=\"_ _5\"></span>este <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>total <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>instrumento <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>patrimonio <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>ir\u00e1 reconociendo <span class=\"_ _2\"> </span>como <span class=\"_ _2\"> </span>gasto <span class=\"_ _2\"> </span>de <span class=\"_ _2\"> </span>pe<span class=\"_ _5\"></span>rsonal <span class=\"_ _2\"> </span>en <span class=\"_ _2\"> </span>la <span class=\"_ _2\"> </span>cuenta <span class=\"_ _2\"> </span>de <span class=\"_ _2\"> </span>resul<span class=\"_ _5\"></span>tados  c<span class=\"_ _a\"></span>onsolidada <span class=\"_ _2\"> </span>a <span class=\"_ _2\"> </span>medida <span class=\"_ _2\"> </span>que <span class=\"_ _2\"> </span>s<span class=\"_ _5\"></span>e <span class=\"_ _2\"> </span>van consolidando los derechos. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-55": {
   "value": "22. <span class=\"_ _22\"> </span><span class=\"lsa\">IN</span>VERSIONES <span class=\"_ _25\"> </span>EN <span class=\"_ _25\"> </span>SOCIEDADES <span class=\"_ _25\"> </span>CONTABILIZADAS <span class=\"_ _26\"> </span>APLICANDO <span class=\"_ _25\"> </span>EL <span class=\"_ _25\"> </span>M\u00c9TODO <span class=\"_ _25\"> </span>DE<span class=\"_ _5\"></span> PARTICIPACI\u00d3N En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Nota <span class=\"_ _0\"></span>2 <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>detalla <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue Ai<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>Global <span class=\"_ _0\"></span>Visi<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>Care <span class=\"_ _0\"></span>Managem<span class=\"_ _0\"></span>ent <span class=\"_ _0\"></span>Co., <span class=\"_ _0\"></span>Limited, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ominante ostenta una participaci\u00f3n del 40%, es la \u00fanica sociedad que se integra mediante el m\u00e9todo<span class=\"_ _0\"></span> de participaci\u00f3n. <span class=\"_ _5\"></span> Dicha <span class=\"_ _5\"></span>Sociedad <span class=\"_ _5\"></span>fue <span class=\"_ _5\"></span>constituida <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>15 <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>abril <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2019<span class=\"_ _5\"></span>, s<span class=\"_ _5\"></span>iendo la<span class=\"_ _5\"></span> p<span class=\"_ _5\"></span>articipaci\u00f3n <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>capital <span class=\"_ _5\"></span>social <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>parte <span class=\"_ _5\"></span>de Cl\u00ednica <span class=\"_ _b\"></span>Ba<span class=\"_ _0\"></span>viera <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>4.<span class=\"_ _0\"></span>706 <span class=\"_ _a\"></span>euros. <span class=\"_ _b\"></span>Con <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>10 <span class=\"_ _b\"></span>de <span class=\"_ _5\"></span>en<span class=\"_ _5\"></span>ero <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2020<span class=\"_ _5\"></span>, <span class=\"_ _a\"></span>los <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>ccionistas <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>Aier <span class=\"_ _5\"></span>Globa<span class=\"_ _5\"></span>l <span class=\"_ _a\"></span>Vision <span class=\"_ _a\"></span>Care aproba <span class=\"_ _27\"></span>ron <span class=\"_ _5\"></span>la<span class=\"_ _5\"></span> a<span class=\"_ _5\"></span>mpliaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>capital <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>S<span class=\"_ _5\"></span>ociedad, <span class=\"_ _5\"></span>a<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>acudi\u00f3 <span class=\"_ _5\"></span>Cli<span class=\"_ _5\"></span>nica <span class=\"_ _5\"></span>Baviera <span class=\"_ _5\"></span>mediante <span class=\"_ _5\"></span>la<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>capitalizaci\u00f3n del <span class=\"_ _5\"></span>pr\u00e9stamo <span class=\"_ _5\"></span>otorgado <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>2019 p<span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>41.475<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>euros <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>manteniendo <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>este <span class=\"_ _5\"></span>modo <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>participaci<span class=\"_ _5\"></span>\u00f3n en el 40%.  El movimiento de este ep\u00edgrafe es el siguiente: Inversiones contab<span class=\"_ _0\"></span>ilizadas ap<span class=\"_ _0\"></span>licando e<span class=\"_ _0\"></span>l m\u00e9todo de la par<span class=\"_ _0\"></span>ticipaci\u00f3n Euros Saldo inicial a<span class=\"_ _0\"></span>l 01/01/2024 92.501 Adiciones - Revalorizaciones (35.652) Retiros - Diferencias de <span class=\"_ _0\"></span>conversi\u00f3n 1.431 Saldo final al 31<span class=\"_ _0\"></span>/12/2024 58.280 Adiciones - Revalorizaciones 39.982 Retiros - Diferencias de <span class=\"_ _0\"></span>conversi\u00f3n (580)<span class=\"ls0\"> </span>Saldo final al 31<span class=\"_ _0\"></span>/12/2025 97.682",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-56": {
   "value": "23. <span class=\"_ _22\"> </span>PARTES VINCULADAS Las <span class=\"_ _e\"> </span>operaciones <span class=\"_ _b\"></span>entre <span class=\"_ _e\"> </span>la <span class=\"_ _b\"></span>Socied<span class=\"_ _5\"></span>ad <span class=\"_ _b\"></span>dominante <span class=\"_ _e\"> </span>y <span class=\"_ _b\"></span>su<span class=\"_ _5\"></span>s <span class=\"_ _e\"> </span>sociedades <span class=\"_ _e\"> </span>dependientes, <span class=\"_ _e\"> </span>que <span class=\"_ _b\"></span>son <span class=\"_ _e\"> </span>partes <span class=\"_ _b\"></span>vi<span class=\"_ _5\"></span>nculadas, forman <span class=\"_ _5\"></span>parte del <span class=\"_ _5\"></span>tr\u00e1fico <span class=\"_ _5\"></span>habitual de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>soc<span class=\"_ _5\"></span>iedades en <span class=\"_ _5\"></span>cuanto <span class=\"_ _5\"></span>a su <span class=\"_ _5\"></span>objeto <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>condiciones y <span class=\"_ _5\"></span>han s<span class=\"_ _5\"></span>ido eliminadas en el proceso de consolidaci\u00f3n y <span class=\"lsc\">no<span class=\"_ _5\"></span></span> se desglosan en esta nota. Adicionalmente a <span class=\"_ _1\"></span>lo indicado <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Nota <span class=\"_ _0\"></span>22 <span class=\"_ _0\"></span>anterior <span class=\"_ _0\"></span>para <span class=\"_ _1\"></span>otras partes <span class=\"_ _1\"></span>v<span class=\"_ _5\"></span>inculadas, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>detalle <span class=\"_ _1\"></span>de las <span class=\"_ _0\"></span>transac<span class=\"_ _0\"></span>ciones realizadas <span class=\"_ _0\"></span>con a<span class=\"_ _0\"></span>ccionistas d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ejercicios <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>terminad<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>el 31 de <span class=\"_ _0\"></span>diciembre de 2024 y 2023, son las siguientes: 202<span class=\"ls0\">5</span><span class=\"ls0\"> </span>202<span class=\"ls0\">4</span><span class=\"ls0\"> </span>Ingresos por servici<span class=\"_ _0\"></span>os m\u00e9dicos<span class=\"_ _0\"></span> Aier Eye Hospi<span class=\"_ _0\"></span>tal group Co.<span class=\"_ _0\"></span>, Ltd/ Aier Global Vision Ca<span class=\"_ _0\"></span>re Management<span class=\"_ _0\"></span> Ltd 4.923 44.769 El detalle de las transacciones realiz<span class=\"_ _5\"></span>adas con Admin<span class=\"_ _5\"></span>istradores de la Sociedad dominante o familiares directos de \u00e9stos es el siguiente, dichos contratos de alquiler est\u00e1n valorados a preci<span class=\"_ _0\"></span>os de mercado:<span class=\"_ _2b\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Gasto por alqui<span class=\"_ _0\"></span>leres Investments <span class=\"_ _0\"></span>Ballo Holding, <span class=\"_ _0\"></span>B.V. 298.790 285.233 Promociones Bavier<span class=\"_ _0\"></span>a 2006, S.L<span class=\"_ _0\"></span>. 36.522 35.393 Lince Gesti\u00f3n de<span class=\"_ _0\"></span> Activos, S.L<span class=\"_ _0\"></span>. 47.100 45.884 Inversiones Tribali 202<span class=\"_ _0\"></span>5, S.L<span class=\"_ _0\"></span>. 6.322 - Total 388.734 366.510 A 3<span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>diciembre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>202<span class=\"_ _5\"></span>5 <span class=\"_ _5\"></span>la Soc<span class=\"_ _5\"></span>iedad <span class=\"_ _5\"></span>dominante m<span class=\"_ _5\"></span>anten\u00eda un <span class=\"_ _5\"></span>sal<span class=\"_ _5\"></span>do <span class=\"_ _5\"></span>ac<span class=\"_ _5\"></span>reedor co<span class=\"_ _5\"></span>n su <span class=\"_ _5\"></span>accionista <span class=\"_ _5\"></span>mayoritario Aier <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>ye <span class=\"_ _0\"></span>Inter<span class=\"_ _0\"></span>national <span class=\"_ _0\"></span>(Eur<span class=\"_ _0\"></span>ope) <span class=\"_ _1\"></span>S.L.U. <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>34<span class=\"_ _0\"></span>1.161 <span class=\"_ _0\"></span>euros<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(2<span class=\"_ _0\"></span>77.734 <span class=\"_ _1\"></span>e<span class=\"_ _5\"></span>uros <span class=\"_ _1\"></span>a 3<span class=\"_ _0\"></span>1 <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>2024) <span class=\"_ _1\"></span>clasificados como \u201c<span class=\"ff3\">Acreedores comerciales y otras cuentas a </span>pagar\u201d (<span class=\"ff3\">Nota 17). </span>El <span class=\"_ _a\"></span>24 <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>mayo <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>2024 <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>Consejo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Administraci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>Cl\u00ednica <span class=\"_ _5\"></span>Baviera <span class=\"_ _b\"></span>previo <span class=\"_ _5\"></span>informe <span class=\"_ _5\"></span>favo<span class=\"_ _5\"></span>rable <span class=\"_ _5\"></span>del <span class=\"_ _a\"></span>Comit\u00e9 de Auditor\u00eda <span class=\"_ _0\"></span>aprob\u00f3 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>suscripci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dos <span class=\"_ _0\"></span>contratos d<span class=\"_ _0\"></span>e co<span class=\"_ _0\"></span>mpraventa para <span class=\"_ _0\"></span>adquirir <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>293.087 <span class=\"_ _0\"></span>acciones de <span class=\"_ _b\"></span>Cl\u00ednica <span class=\"_ _b\"></span>Baviera, <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>proximadamente <span class=\"_ _b\"></span>el <span class=\"_ _a\"></span>1,7<span class=\"_ _5\"></span>972% <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>su<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>capital <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ocial <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>f<span class=\"_ _0\"></span>ormalizar <span class=\"_ _b\"></span>entre <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>S<span class=\"_ _0\"></span>ociedad, <span class=\"_ _b\"></span>como \u201cCompradora\u201d <span class=\"_ _e\"> </span>y <span class=\"_ _b\"> </span>Aier <span class=\"_ _e\"> </span><span class=\"ff3\">Eye <span class=\"_ _e\"> </span>International <span class=\"_ _e\"> </span>Europe, <span class=\"_ _b\"> </span>S.L.U. <span class=\"_ _e\"> </span>accionista <span class=\"_ _e\"> </span>de <span class=\"_ _b\"></span>control <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _b\"></span>Sociedad, <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>Vito <span class=\"_ _b\"></span>Gesti\u00f3n </span>Patrimonial, S.L., como \u201cVendedores\u201d.<span class=\"ff3\"> </span>El <span class=\"_ _b\"></span>precio <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>referidas <span class=\"_ _b\"></span>acciones <span class=\"_ _b\"></span>se<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>fij\u00f3 <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>29,10 <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>por <span class=\"_ _b\"> </span>acci\u00f3n, <span class=\"_ _b\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>se corresponde <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>precio <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>cierre <span class=\"_ _a\"></span>de la<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>sesi\u00f3n <span class=\"_ _5\"></span>burs\u00e1til <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>23 <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>mayo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>202<span class=\"_ _5\"></span>4, im<span class=\"_ _5\"></span>porte <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>excede <span class=\"_ _5\"></span>del valor <span class=\"_ _a\"></span>razonable <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>acci\u00f3n <span class=\"_ _a\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>Cl\u00ednica <span class=\"_ _b\"></span>Baviera <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>conformidad <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _a\"></span>informe <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>valoraci\u00f3n <span class=\"_ _b\"></span>elabora<span class=\"_ _5\"></span>do <span class=\"_ _b\"></span>por Renta 4 Corporate, S.A., como experto independiente. El n\u00famero de acciones compradas ascendi\u00f3 a 293.087 por <span class=\"_ _0\"></span>un importe total de 8.528.832 euros.<span class=\"_ _5\"></span> Durante <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ej<span class=\"_ _5\"></span>ercicio <span class=\"_ _a\"></span>2025 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>2024 <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>Cl\u00ednica <span class=\"_ _a\"></span>Bavie<span class=\"_ _5\"></span>ra <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>realizado <span class=\"_ _a\"></span>aportaciones <span class=\"_ _a\"></span>a<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>Fu<span class=\"_ _5\"></span>ndaci\u00f3n <span class=\"_ _a\"></span>Baviera Responsable <span class=\"_ _a\"></span>por <span class=\"_ _b\"></span>un <span class=\"_ _a\"></span>importe <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>487 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>euros <span class=\"_ _b\"></span>(<span class=\"_ _0\"></span>546 <span class=\"_ _a\"></span>mil<span class=\"_ _5\"></span>es <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>eur<span class=\"_ _0\"></span>os <span class=\"_ _a\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>2024) <span class=\"_ _b\"></span>y <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>prestado servicios profesionales por importe de 12 miles de euros en ambos ejercicios. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-522": {
   "value": "Aier Eye Hospital group Co., Ltd",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-550": {
   "value": "24. <span class=\"_ _22\"> </span>\u00d3RGANO <span class=\"_ _1d\"> </span>DE <span class=\"_ _1d\"> </span>ADMINISTRACI\u00d3N<span class=\"_ _0\"></span> <span class=\"_ _1d\"> </span>Y <span class=\"_ _1d\"> </span>ALTA <span class=\"_ _1d\"> </span>DIRECCI\u00d3N. <span class=\"_ _1d\"> </span>REMUNERACIONES <span class=\"_ _1d\"> </span>Y <span class=\"_ _1d\"> </span>OTROS COMPROMISOS Los miembros del Consejo de Administraci\u00f3n,<span class=\"_ _0\"></span> as\u00ed como los representantes de las personas jur\u00eddi<span class=\"_ _0\"></span>cas a las que representan y dem\u00e1s pe<span class=\"_ _5\"></span>rsonas que asumen la gesti\u00f3n del <span class=\"_ _5\"></span>Grup<span class=\"_ _5\"></span>o Baviera al m\u00e1s <span class=\"_ _5\"></span>alto nivel, no han partici<span class=\"_ _5\"></span>pado durante los ejercicios <span class=\"ls2\">202</span>5 y 2024 en transacciones inhabituales y/o relevantes del Grupo. Durante el ejercicio 2025 no se produjeron cambios en el Consejo de Administraci\u00f3n. Con <span class=\"_ _5\"></span>fec<span class=\"_ _5\"></span>ha <span class=\"_ _5\"></span>6 <span class=\"_ _5\"></span><span class=\"ls2\">de <span class=\"_ _5\"></span></span>no<span class=\"_ _5\"></span>viembre <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>2024 <span class=\"_ _a\"></span>se <span class=\"_ _5\"></span>produjo <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>nombramiento <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>D\u00aa <span class=\"_ _5\"></span>Carolina <span class=\"_ _a\"></span>Mart\u00ednez<span class=\"_ _5\"></span>-Caro <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>sustituci\u00f3n de D\u00aa Isabel Aguilera Navarro una vez vencido el plazo estatutario de cuatro a\u00f1os de mand<span class=\"_ _0\"></span>ato de esta \u00faltima.<span class=\"_ _5\"></span> a)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Ret<span class=\"_ _5\"></span>ribuciones y otras prestaciones </span>Durante <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _3\"> </span>2025 <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>remu<span class=\"_ _5\"></span>neraciones <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>Administradores<span class=\"_ _5\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>Sociedad <span class=\"_ _4\"> </span>dom<span class=\"_ _5\"></span>inante<span class=\"lsa\">, <span class=\"_ _4\"> </span></span>por <span class=\"_ _4\"> </span>s<span class=\"_ _5\"></span>us funciones <span class=\"_ _a\"></span>ejecutivas, <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>personal <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>alta <span class=\"_ _a\"></span>direcci\u00f3n, <span class=\"_ _a\"></span>as\u00ed <span class=\"_ _5\"></span>com<span class=\"_ _5\"></span>o <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>representantes <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>personas <span class=\"_ _a\"></span>jur\u00eddicas miembros del <span class=\"_ _0\"></span>\u00f3rgano de <span class=\"_ _0\"></span>administraci\u00f3n <span class=\"_ _0\"></span>que ha<span class=\"_ _0\"></span>n percibido <span class=\"_ _0\"></span>por el<span class=\"_ _0\"></span> desempe\u00f1o e<span class=\"_ _0\"></span>n la <span class=\"_ _0\"></span>Sociedad d<span class=\"_ _0\"></span>ominante de <span class=\"_ _0\"></span>sus funciones y por todos los conceptos asciende a <span class=\"ls2\">2.971</span> miles de euros (<span class=\"ls2\">2.</span>338 miles de euros en 2024<span class=\"ls9\">).</span> Al 31 de <span class=\"_ _0\"></span>diciembre de 2<span class=\"_ _0\"></span>025 <span class=\"ls2\">el <span class=\"_ _0\"></span><span class=\"ls0\">Grupo ha satisfecho <span class=\"_ _0\"></span>6 miles d<span class=\"_ _0\"></span>e euros de <span class=\"_ _0\"></span>seguros m\u00e9dicos <span class=\"_ _0\"></span>y 5 miles <span class=\"_ _0\"></span>de euros <span class=\"_ _0\"></span>en </span></span>el<span class=\"ls0\"> <span class=\"_ _5\"></span>segu<span class=\"_ _5\"></span>ro <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>vida <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>lo<span class=\"_ _5\"></span>s <span class=\"_ _5\"></span>A<span class=\"_ _5\"></span>dministradores <span class=\"_ _a\"></span>(5 <span class=\"_ _5\"></span><span class=\"ls10\">y <span class=\"_ _a\"></span></span>5 <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>n <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>ejercicio <span class=\"_ _a\"></span>2024 <span class=\"_ _a\"></span>respectivamente), <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>no <span class=\"_ _5\"></span>tiene <span class=\"_ _a\"></span>obligaciones </span>contra\u00eddas <span class=\"_ _2\"> </span>ni <span class=\"_ _2\"> </span>h<span class=\"_ _5\"></span>a <span class=\"_ _2\"> </span>efectuado  p<span class=\"_ _5\"></span>agos <span class=\"_ _2\"> </span>e<span class=\"_ _5\"></span>n <span class=\"_ _2\"> </span>materia <span class=\"_ _2\"> </span>de <span class=\"_ _2\"> </span>pensiones <span class=\"_ _2\"> </span>respecto <span class=\"_ _2\"> </span>a <span class=\"_ _14\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _2\"> </span>miembros <span class=\"_ _2\"> </span>del <span class=\"_ _2\"> </span>Consejo <span class=\"_ _2\"> </span>de Administraci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _5\"></span>a <span class=\"_ _3\"> </span>Sociedad <span class=\"_ _4\"> </span>dominante <span class=\"_ _3\"> </span>ni <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>las <span class=\"_ _4\"> </span>c<span class=\"_ _5\"></span>omponentes <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>Alta <span class=\"_ _3\"> </span>Direcci\u00f3n <span class=\"_ _3\"> </span>del  Grupo, <span class=\"_ _4\"> </span>ni <span class=\"_ _3\"> </span>tiene obligaciones asumidas por cuenta de ellos a t\u00edtulo de garant\u00eda.<span class=\"_ _2b\"> </span>Al 31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre d<span class=\"_ _0\"></span>e 2025 <span class=\"_ _0\"></span>y 2<span class=\"_ _0\"></span>024 existe <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>de Con<span class=\"_ _0\"></span>sejero Ejecutivo en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>prev\u00e9 ning\u00fan <span class=\"_ _0\"></span>tipo de indemnizaci\u00f3n en caso de extinci\u00f3n del contrato. Los Administradores<span class=\"_ _5\"></span> de l<span class=\"_ _5\"></span>a Sociedad dominante<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>tienen el deber de <span class=\"_ _5\"></span>evitar situaciones d<span class=\"_ _5\"></span>e conflicto <span class=\"_ _5\"></span>de inter\u00e9s tal y <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>establece <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Reglamento de<span class=\"_ _5\"></span>l <span class=\"_ _5\"></span>Consejo <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>Administraci\u00f3n de <span class=\"_ _5\"></span>Cl\u00ednica <span class=\"_ _5\"></span>Baviera, <span class=\"_ _5\"></span>S.A. <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>art\u00edculos 228 y <span class=\"_ _0\"></span>229 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la L<span class=\"_ _0\"></span>ey d<span class=\"_ _0\"></span>e Soc<span class=\"_ _0\"></span>iedades de <span class=\"_ _0\"></span>Capital. <span class=\"_ _0\"></span>Adicional<span class=\"_ _0\"></span>mente, dichos <span class=\"_ _0\"></span>art\u00edculos <span class=\"_ _0\"></span>establecen <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>situaciones de <span class=\"_ _0\"></span>conflicto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _1\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ncurran <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>Administradores <span class=\"_ _0\"></span>ser\u00e1n <span class=\"_ _0\"></span>objeto <span class=\"_ _1\"></span>de infor<span class=\"_ _0\"></span>maci\u00f3n e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _0\"></span>anuales.<span class=\"_ _0\"></span>  Los Administradores de <span class=\"_ _0\"></span>Cl\u00ednica Baviera, S.A. <span class=\"_ _0\"></span>no han <span class=\"_ _0\"></span>comunicado <span class=\"_ _0\"></span>ninguna situaci\u00f3n d<span class=\"_ _0\"></span>e conflicto de <span class=\"_ _0\"></span>inter\u00e9s que haya de ser informada. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-541": {
   "value": "25. <span class=\"_ _22\"> </span>INGRESOS Y GASTOS El detalle y naturaleza de los ingresos se detalla en la Nota 5 de informaci\u00f3n financiera po<span class=\"_ _0\"></span>r segmentos.<span class=\"_ _5\"></span> a)<span class=\"ls0\"> <span class=\"_ _13\"> </span>El<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>desglose <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>cuenta <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>Consumos <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>otros <span class=\"_ _5\"></span>gastos <span class=\"_ _a\"></span>durante <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>ejercicios <span class=\"_ _a\"></span>anuales <span class=\"_ _5\"></span>terminados <span class=\"_ _5\"></span>el <span class=\"_ _b\"></span>31 </span>de diciembre de 2025 y 2024 es el siguiente: 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Compras 37.143.712 34.445.077 Variaci\u00f3n de exis<span class=\"_ _0\"></span>tencias (42.260) (809.154) Consumo de Otra<span class=\"_ _0\"></span>s materias co<span class=\"_ _0\"></span>nsumibles 37.101.452 33.635.923 b)<span class=\"ls0\"> <span class=\"_ _13\"> </span>El<span class=\"_ _5\"></span> detalle de los gastos de personal durante los ejercicios anuales terminados el 31 de diciembre de </span>202<span class=\"ls0\">5 y 2024 es el siguiente: </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Sueldos y salario<span class=\"_ _0\"></span>s 99.638.900 84.464.993 Seguridad So<span class=\"_ _0\"></span>cial a cargo de<span class=\"_ _0\"></span> la empr<span class=\"_ _0\"></span>esa 16.339.494 14.085.505 Otros gastos<span class=\"_ _0\"></span> sociales 849.400 991.986 Total 116.827.794 99.542.484 Del importe anterior, 49.181.822 euros en el<span class=\"_ _0\"></span> ejercicio anual terminado el 31 de<span class=\"_ _0\"></span> diciembre de 2025 (43.305.849 euros en el ejercicio anual terminado el 31 de diciembre de 202<span class=\"_ _5\"></span>4) corresponden al coste de personal m\u00e9dico.  Bajo <span class=\"_ _5\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>sueldos <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>alarios <span class=\"_ _5\"></span>se <span class=\"_ _a\"></span>incluyen <span class=\"_ _5\"></span>indemnizaciones <span class=\"_ _a\"></span>llevadas <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>cabo <span class=\"_ _a\"></span>durante <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>ej<span class=\"_ _5\"></span>ercicio <span class=\"_ _b\"></span>2<span class=\"ls2\">02</span>5 por importe de 735.152 euros (955.486 euros a 31 de diciembre de 2024). c) <span class=\"_ _c\"> </span>El n\u00famero medio <span class=\"_ _0\"></span>de empleado<span class=\"_ _0\"></span>s durante lo<span class=\"_ _0\"></span>s ejercicios <span class=\"_ _0\"></span>anuales ter<span class=\"_ _0\"></span>minados el 31 de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _0\"></span>2025 <span class=\"ls17\">y </span>202<span class=\"ls0\">4, distribuidos por categor\u00edas profesionales, es el siguiente: </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Alta Direcci\u00f3n 9 7 Directivos 8 7 Responsables 49<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>T\u00e9cnicos 203<span class=\"ls0\"> </span>197<span class=\"ls0\"> </span>Gerentes 82<span class=\"ls0\"> </span>74<span class=\"ls0\"> </span>M\u00e9dicos 269<span class=\"ls0\"> </span>242<span class=\"ls0\"> </span>Personal Aten<span class=\"_ _0\"></span>ci\u00f3n Paciente 1.242 1131<span class=\"ls0\"> </span>Total plantilla<span class=\"_ _0\"></span> media 1.861<span class=\"ls0\"> </span>1.705<span class=\"_ _2b\"> </span>Adicionalmente, <span class=\"_ _b\"></span>el <span class=\"_ _e\"> </span>Grupo <span class=\"_ _b\"></span>cuenta <span class=\"_ _b\"></span>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=\"_ _5\"></span>5 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2024 <span class=\"_ _e\"> </span>con <span class=\"_ _b\"></span>colaboradores <span class=\"_ _b\"></span>personas <span class=\"_ _b\"></span>f\u00edsicas <span class=\"_ _b\"></span>y jur\u00eddicas <span class=\"_ _b\"></span>que <span class=\"_ _a\"></span>prestan <span class=\"_ _b\"></span>servicios <span class=\"_ _a\"></span>que <span class=\"_ _b\"></span>complementan <span class=\"_ _a\"></span>las <span class=\"_ _b\"></span>actividades <span class=\"_ _a\"></span>sa<span class=\"_ _5\"></span>nitarias <span class=\"_ _a\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span>ealiza <span class=\"_ _a\"></span>el <span class=\"_ _4\"> </span>Grupo, <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>s\u00ed <span class=\"_ _b\"></span>como para atender variaciones puntuales de la demanda. A <span class=\"ls0\">31 de <span class=\"_ _0\"></span>diciembre d<span class=\"_ _0\"></span>e 2025<span class=\"ls8\">, </span>el <span class=\"_ _0\"></span>Grupo tiene 24 <span class=\"_ _0\"></span>empleados con<span class=\"_ _0\"></span> discapacidad <span class=\"_ _0\"></span>igual o <span class=\"_ _0\"></span>superior <span class=\"_ _0\"></span>al 33% (25 <span class=\"lsc\">a </span>31 <span class=\"_ _0\"></span>de </span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>2<span class=\"lsc\">02</span>4). <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>dicionalmente <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grup<span class=\"_ _5\"></span>o <span class=\"_ _1\"></span>sigue <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span>sarrollando <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>proceso <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>contrataci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>discapa<span class=\"_ _0\"></span>citados en diversas cl\u00ednicas de Espa\u00f1a. Al 31 de diciembre de 2025 y 2024 el detalle de la plantilla del Grupo por g\u00e9nero era la siguiente: 31/12/2025 31/12/2024 Hombres Mujeres Hombres Mujeres Alta Direcci\u00f3n<span class=\"_ _0\"></span> 6 3 5 2 Directivos 5 2 5 3 Responsables 18<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>17<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>T\u00e9cnicos 71<span class=\"ls0\"> </span>137<span class=\"ls0\"> </span>65<span class=\"ls0\"> </span>128<span class=\"ls0\"> </span>Gerentes 13<span class=\"ls0\"> </span>67<span class=\"ls0\"> </span>12<span class=\"ls0\"> </span>62<span class=\"ls0\"> </span>M\u00e9dicos 144<span class=\"ls0\"> </span>128<span class=\"ls0\"> </span>140<span class=\"ls0\"> </span>118<span class=\"ls0\"> </span>Personal Aten<span class=\"_ _0\"></span>ci\u00f3n Paciente 140<span class=\"ls0\"> </span>1.145 116<span class=\"ls0\"> </span>1055<span class=\"ls0\"> </span>Total 397<span class=\"ls0\"> </span>1.513 360<span class=\"ls0\"> </span>1.399 El Consejo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Administraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _0\"></span>al 31 <span class=\"_ _0\"></span>de di<span class=\"_ _0\"></span>ciembre <span class=\"_ _0\"></span>de 2<span class=\"_ _0\"></span>025 y <span class=\"_ _0\"></span>de 2<span class=\"_ _0\"></span>024 est\u00e1 <span class=\"_ _0\"></span>compuesto por 7 miembros, 5 de ellos hombres. c)<span class=\"ls0\"> <span class=\"_ _28\"> </span><span class=\"ff7\">El <span class=\"_ _a\"></span>detalle <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>\u201cOtros <span class=\"_ _a\"></span>gastos <span class=\"_ _a\"></span>operativos\u201d <span class=\"_ _a\"></span>durante <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>ejercicios <span class=\"_ _5\"></span>anuales <span class=\"_ _a\"></span>terminados <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciemb<span class=\"_ _5\"></span>re <span class=\"_ _a\"></span>de </span>202<span class=\"ls0\">5 y 2024, es el siguiente (en euros): </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Compras diversa<span class=\"_ _0\"></span>s 3.499.940 2.474.724 Servicios profe<span class=\"_ _0\"></span>sionales 23.565.810 23.3<span class=\"ls3\">22</span>.357 Publicidad 15.091.335 12.140.356 Alquileres 2.685.935 1.793.508 Otros gastos<span class=\"_ _0\"></span> operativos 22.418.399 16.870.648 Total 67.261.419 56.601<span class=\"ls0\">.593</span><span class=\"ls0\"> </span>e) <span class=\"_ _29\"> </span><span class=\"ff7\">En <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>ep\u00edgra<span class=\"_ _5\"></span>fe <span class=\"_ _3\"> </span>\u201cTrabajos <span class=\"_ _3\"> </span>realizados <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>otras <span class=\"_ _3\"> </span>empresas\u201d <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>e<span class=\"_ _5\"></span>nc<span class=\"_ _5\"></span></span>uentran <span class=\"_ _3\"> </span>principalmente <span class=\"_ _3\"> </span>l<span class=\"_ _5\"></span>os <span class=\"_ _3\"> </span>ingresos registrados <span class=\"_ _14\"> </span>derivados <span class=\"_ _12\"> </span>de <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>capitalizaci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>g<span class=\"_ _5\"></span>astos <span class=\"_ _14\"> </span>relacionados <span class=\"_ _14\"> </span>con <span class=\"_ _12\"> </span>el <span class=\"_ _14\"> </span>desarrollo <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>plan <span class=\"_ _12\"> </span>de<span class=\"_ _0\"></span> digitalizaci\u00f3n en el que se encuentra inmerso el Grupo<span class=\"_ _5\"></span> (Nota 7). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-58": {
   "value": "25. <span class=\"_ _22\"> </span>INGRESOS Y GASTOS El detalle y naturaleza de los ingresos se detalla en la Nota 5 de informaci\u00f3n financiera po<span class=\"_ _0\"></span>r segmentos.<span class=\"_ _5\"></span> a)<span class=\"ls0\"> <span class=\"_ _13\"> </span>El<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>desglose <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>cuenta <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>Consumos <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>otros <span class=\"_ _5\"></span>gastos <span class=\"_ _a\"></span>durante <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>ejercicios <span class=\"_ _a\"></span>anuales <span class=\"_ _5\"></span>terminados <span class=\"_ _5\"></span>el <span class=\"_ _b\"></span>31 </span>de diciembre de 2025 y 2024 es el siguiente: 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Compras 37.143.712 34.445.077 Variaci\u00f3n de exis<span class=\"_ _0\"></span>tencias (42.260) (809.154) Consumo de Otra<span class=\"_ _0\"></span>s materias co<span class=\"_ _0\"></span>nsumibles 37.101.452 33.635.923",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-57": {
   "value": "b)<span class=\"ls0\"> <span class=\"_ _13\"> </span>El<span class=\"_ _5\"></span> detalle de los gastos de personal durante los ejercicios anuales terminados el 31 de diciembre de </span>202<span class=\"ls0\">5 y 2024 es el siguiente: </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Sueldos y salario<span class=\"_ _0\"></span>s 99.638.900 84.464.993 Seguridad So<span class=\"_ _0\"></span>cial a cargo de<span class=\"_ _0\"></span> la empr<span class=\"_ _0\"></span>esa 16.339.494 14.085.505 Otros gastos<span class=\"_ _0\"></span> sociales 849.400 991.986 Total 116.827.794 99.542.484 Del importe anterior, 49.181.822 euros en el<span class=\"_ _0\"></span> ejercicio anual terminado el 31 de<span class=\"_ _0\"></span> diciembre de 2025 (43.305.849 euros en el ejercicio anual terminado el 31 de diciembre de 202<span class=\"_ _5\"></span>4) corresponden al coste de personal m\u00e9dico.  Bajo <span class=\"_ _5\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>ep\u00edgrafe <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>sueldos <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>alarios <span class=\"_ _5\"></span>se <span class=\"_ _a\"></span>incluyen <span class=\"_ _5\"></span>indemnizaciones <span class=\"_ _a\"></span>llevadas <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>cabo <span class=\"_ _a\"></span>durante <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>ej<span class=\"_ _5\"></span>ercicio <span class=\"_ _b\"></span>2<span class=\"ls2\">02</span>5 por importe de 735.152 euros (955.486 euros a 31 de diciembre de 2024). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-551": {
   "value": "c) <span class=\"_ _c\"> </span>El n\u00famero medio <span class=\"_ _0\"></span>de empleado<span class=\"_ _0\"></span>s durante lo<span class=\"_ _0\"></span>s ejercicios <span class=\"_ _0\"></span>anuales ter<span class=\"_ _0\"></span>minados el 31 de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _0\"></span>2025 <span class=\"ls17\">y </span>202<span class=\"ls0\">4, distribuidos por categor\u00edas profesionales, es el siguiente: </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Alta Direcci\u00f3n 9 7 Directivos 8 7 Responsables 49<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>T\u00e9cnicos 203<span class=\"ls0\"> </span>197<span class=\"ls0\"> </span>Gerentes 82<span class=\"ls0\"> </span>74<span class=\"ls0\"> </span>M\u00e9dicos 269<span class=\"ls0\"> </span>242<span class=\"ls0\"> </span>Personal Aten<span class=\"_ _0\"></span>ci\u00f3n Paciente 1.242 1131<span class=\"ls0\"> </span>Total plantilla<span class=\"_ _0\"></span> media 1.861<span class=\"ls0\"> </span>1.705<span class=\"_ _2b\"> </span>Adicionalmente, <span class=\"_ _b\"></span>el <span class=\"_ _e\"> </span>Grupo <span class=\"_ _b\"></span>cuenta <span class=\"_ _b\"></span>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=\"_ _5\"></span>5 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>2024 <span class=\"_ _e\"> </span>con <span class=\"_ _b\"></span>colaboradores <span class=\"_ _b\"></span>personas <span class=\"_ _b\"></span>f\u00edsicas <span class=\"_ _b\"></span>y jur\u00eddicas <span class=\"_ _b\"></span>que <span class=\"_ _a\"></span>prestan <span class=\"_ _b\"></span>servicios <span class=\"_ _a\"></span>que <span class=\"_ _b\"></span>complementan <span class=\"_ _a\"></span>las <span class=\"_ _b\"></span>actividades <span class=\"_ _a\"></span>sa<span class=\"_ _5\"></span>nitarias <span class=\"_ _a\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span>ealiza <span class=\"_ _a\"></span>el <span class=\"_ _4\"> </span>Grupo, <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>s\u00ed <span class=\"_ _b\"></span>como para atender variaciones puntuales de la demanda. A <span class=\"ls0\">31 de <span class=\"_ _0\"></span>diciembre d<span class=\"_ _0\"></span>e 2025<span class=\"ls8\">, </span>el <span class=\"_ _0\"></span>Grupo tiene 24 <span class=\"_ _0\"></span>empleados con<span class=\"_ _0\"></span> discapacidad <span class=\"_ _0\"></span>igual o <span class=\"_ _0\"></span>superior <span class=\"_ _0\"></span>al 33% (25 <span class=\"lsc\">a </span>31 <span class=\"_ _0\"></span>de </span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>2<span class=\"lsc\">02</span>4). <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>dicionalmente <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grup<span class=\"_ _5\"></span>o <span class=\"_ _1\"></span>sigue <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span>sarrollando <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>proceso <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>contrataci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>discapa<span class=\"_ _0\"></span>citados en diversas cl\u00ednicas de Espa\u00f1a. Al 31 de diciembre de 2025 y 2024 el detalle de la plantilla del Grupo por g\u00e9nero era la siguiente: 31/12/2025 31/12/2024 Hombres Mujeres Hombres Mujeres Alta Direcci\u00f3n<span class=\"_ _0\"></span> 6 3 5 2 Directivos 5 2 5 3 Responsables 18<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>17<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>T\u00e9cnicos 71<span class=\"ls0\"> </span>137<span class=\"ls0\"> </span>65<span class=\"ls0\"> </span>128<span class=\"ls0\"> </span>Gerentes 13<span class=\"ls0\"> </span>67<span class=\"ls0\"> </span>12<span class=\"ls0\"> </span>62<span class=\"ls0\"> </span>M\u00e9dicos 144<span class=\"ls0\"> </span>128<span class=\"ls0\"> </span>140<span class=\"ls0\"> </span>118<span class=\"ls0\"> </span>Personal Aten<span class=\"_ _0\"></span>ci\u00f3n Paciente 140<span class=\"ls0\"> </span>1.145 116<span class=\"ls0\"> </span>1055<span class=\"ls0\"> </span>Total 397<span class=\"ls0\"> </span>1.513 360<span class=\"ls0\"> </span>1.399 El Consejo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Administraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _0\"></span>al 31 <span class=\"_ _0\"></span>de di<span class=\"_ _0\"></span>ciembre <span class=\"_ _0\"></span>de 2<span class=\"_ _0\"></span>025 y <span class=\"_ _0\"></span>de 2<span class=\"_ _0\"></span>024 est\u00e1 <span class=\"_ _0\"></span>compuesto por 7 miembros, 5 de ellos hombres. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-59": {
   "value": "c)<span class=\"ls0\"> <span class=\"_ _28\"> </span><span class=\"ff7\">El <span class=\"_ _a\"></span>detalle <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>\u201cOtros <span class=\"_ _a\"></span>gastos <span class=\"_ _a\"></span>operativos\u201d <span class=\"_ _a\"></span>durante <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>ejercicios <span class=\"_ _5\"></span>anuales <span class=\"_ _a\"></span>terminados <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciemb<span class=\"_ _5\"></span>re <span class=\"_ _a\"></span>de </span>202<span class=\"ls0\">5 y 2024, es el siguiente (en euros): </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Compras diversa<span class=\"_ _0\"></span>s 3.499.940 2.474.724 Servicios profe<span class=\"_ _0\"></span>sionales 23.565.810 23.3<span class=\"ls3\">22</span>.357 Publicidad 15.091.335 12.140.356 Alquileres 2.685.935 1.793.508 Otros gastos<span class=\"_ _0\"></span> operativos 22.418.399 16.870.648 Total 67.261.419 56.601<span class=\"ls0\">.593</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-523": {
   "value": "c)<span class=\"ls0\"> <span class=\"_ _28\"> </span><span class=\"ff7\">El <span class=\"_ _a\"></span>detalle <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>\u201cOtros <span class=\"_ _a\"></span>gastos <span class=\"_ _a\"></span>operativos\u201d <span class=\"_ _a\"></span>durante <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>ejercicios <span class=\"_ _5\"></span>anuales <span class=\"_ _a\"></span>terminados <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>diciemb<span class=\"_ _5\"></span>re <span class=\"_ _a\"></span>de </span>202<span class=\"ls0\">5 y 2024, es el siguiente (en euros): </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Compras diversa<span class=\"_ _0\"></span>s 3.499.940 2.474.724 Servicios profe<span class=\"_ _0\"></span>sionales 23.565.810 23.3<span class=\"ls3\">22</span>.357 Publicidad 15.091.335 12.140.356 Alquileres 2.685.935 1.793.508 Otros gastos<span class=\"_ _0\"></span> operativos 22.418.399 16.870.648 Total 67.261.419 56.601<span class=\"ls0\">.593</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-60": {
   "value": "26. <span class=\"_ _22\"> </span>RETRIBUCIONES A LARGO PLAZO AL PERSONAL La <span class=\"_ _0\"></span>Sociedad <span class=\"_ _1\"></span>tiene <span class=\"_ _0\"></span>dos <span class=\"_ _1\"></span>p<span class=\"_ _5\"></span>lanes <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>pensiones <span class=\"_ _1\"></span>con <span class=\"_ _0\"></span>sus <span class=\"_ _1\"></span>empleados, un<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>prestaci\u00f3n <span class=\"_ _0\"></span>definida <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>otro <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>aportaci\u00f3n definida. 26.1 Plan de prestaci\u00f3n definida La <span class=\"_ _4\"> </span>Sociedad <span class=\"_ _e\"> </span>dominante <span class=\"_ _4\"> </span>asumi\u00f3 <span class=\"_ _4\"> </span>compromisos <span class=\"_ _e\"> </span>por <span class=\"_ _4\"> </span>jubilaci\u00f3n <span class=\"_ _4\"> </span>anticipada <span class=\"_ _4\"> </span>para <span class=\"_ _4\"> </span>determinados <span class=\"_ _e\"> </span>empleados <span class=\"_ _4\"> </span>que cesen voluntariamente su relaci\u00f3n contractual<span class=\"lsa\">. </span> Para <span class=\"_ _a\"></span>cubri<span class=\"_ _5\"></span>r <span class=\"_ _a\"></span>esta <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span>bligaci\u00f3n, <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>Sociedad <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>ominante <span class=\"_ _a\"></span>contrat\u00f3 <span class=\"_ _a\"></span>un<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>seguro <span class=\"_ _b\"></span>colectivo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ju<span class=\"_ _5\"></span>bilaci\u00f3n, <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>eg\u00fan <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span>cual<span class=\"_ _0\"></span> mantiene <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>riesgos <span class=\"_ _3\"> </span>a  modificaciones <span class=\"_ _3\"> </span>en  la<span class=\"_ _0\"></span>s <span class=\"_ _d\"> </span>hip\u00f3tesis <span class=\"_ _3\"> </span>actua<span class=\"_ _5\"></span>riales, <span class=\"_ _3\"> </span>que  son <span class=\"_ _3\"> </span>repercutidas  p<span class=\"_ _0\"></span>or <span class=\"_ _3\"> </span>l<span class=\"_ _5\"></span>a <span class=\"_ _d\"> </span>entidad aseguradora en la prima anual. El detalle de los compromisos<span class=\"_ _0\"></span> por pensiones de e<span class=\"_ _0\"></span>ste plan y de los activos afe<span class=\"_ _0\"></span>ctos al mismo al 31 de <span class=\"_ _0\"></span>diciembre es el siguiente: 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Valor actual de<span class=\"_ _0\"></span> las retribucione<span class=\"_ _0\"></span>s comprometida<span class=\"_ _0\"></span>s 265.572 231.430 Valor razonable de<span class=\"_ _0\"></span> los acti<span class=\"_ _0\"></span>vos afectos al<span class=\"_ _0\"></span> plan 168.538 139.458 Provisi\u00f3n <span class=\"_ _2\"> </span>por <span class=\"_ _2\"> </span>obligaciones <span class=\"_ _2\"> </span>por <span class=\"_ _14\"> </span>pres<span class=\"_ _0\"></span>taciones<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>a<span class=\"_ _0\"></span> largo plazo al per<span class=\"_ _0\"></span>sonal (97.034) (91.973) El detalle de los gastos e ingresos reconocidos en la cuenta de resultados consolidada es el siguiente: 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Ingresos finan<span class=\"_ _0\"></span>cieros - Rendimien<span class=\"_ _0\"></span>to financiero<span class=\"_ _0\"></span> esperado de<span class=\"_ _0\"></span> los activ<span class=\"_ _0\"></span>os afectos al plan 8.722 - Coste de los <span class=\"_ _0\"></span>servicios del<span class=\"_ _0\"></span> ejercicio corrien<span class=\"_ _0\"></span>te (pensione<span class=\"_ _0\"></span>s devengada<span class=\"_ _0\"></span>s) 2.046 - 10.768 Adicionalmente, <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _a\"></span>202<span class=\"_ _5\"></span>5 <span class=\"_ _a\"></span><span class=\"ls17\">se<span class=\"_ _5\"></span></span> <span class=\"_ _a\"></span>registraron <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>actu<span class=\"_ _5\"></span>ariales <span class=\"_ _5\"></span>di<span class=\"_ _5\"></span>rectamente <span class=\"_ _a\"></span>en <span class=\"_ _5\"></span>pa<span class=\"_ _5\"></span>trimonio <span class=\"_ _a\"></span>neto <span class=\"_ _a\"></span>por importe de (9.631) euros, netas del correspondiente efecto impositivo de 3.210 euros.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDefinedContributionPlansExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-61": {
   "value": "27. <span class=\"_ _22\"> </span>ARRENDAMIENTOS a)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Im<span class=\"_ _5\"></span>portes reconocidos en el estado de situaci\u00f3n financiera co<span class=\"_ _0\"></span>nsolidada: </span>Los <span class=\"_ _0\"></span>arrendamientos <span class=\"_ _1\"></span>que e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Grupo <span class=\"_ _1\"></span>reg<span class=\"_ _5\"></span>istra <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>su <span class=\"_ _1\"></span>inmovilizado <span class=\"_ _0\"></span>material <span class=\"_ _1\"></span>como <span class=\"_ _0\"></span>derechos <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>uso <span class=\"_ _0\"></span>son <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>pr\u00e1<span class=\"_ _0\"></span>ctica totalidad <span class=\"_ _5\"></span>locales <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>cl\u00ednicas <span class=\"_ _5\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>oficinas <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>donde <span class=\"_ _5\"></span>realiza <span class=\"_ _5\"></span>su <span class=\"_ _a\"></span>actividad. <span class=\"_ _5\"></span>El <span class=\"_ _a\"></span>detalle <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _5\"></span>movimientos <span class=\"_ _5\"></span>en <span class=\"_ _b\"></span><span class=\"ls2\">202</span>5 <span class=\"_ _5\"></span><span class=\"ls17\">y </span>202<span class=\"ls0\">4 es el siguiente: </span>31/12/2025 Saldo inicial Altas Bajas Diferencias de<span class=\"_ _0\"></span> conversi\u00f3n Saldo final Valores brutos Terrenos y con<span class=\"_ _0\"></span>strucciones 113.125.592 34.939.855 (21.970.246) (316.989) 125.778.213 Amortizaci\u00f3n<span class=\"_ _0\"></span> Construcciones (60.689.144) (10.013.541) 3.597.909 46.585 (67.058.191) Valor neto conta<span class=\"_ _0\"></span>ble 52.436.449 - 58.720.023 31/12/2024 Saldo inicial Altas Combinaci\u00f3n de negocios Bajas Saldo final Valores brutos Terrenos y con<span class=\"_ _0\"></span>strucciones 102.733.494 8.279.796 10.357.777 (8.245.475) 113.125.592 Otro inmovilizado<span class=\"_ _0\"></span> 16.575 - - (16.575) 0 102.750.069 8.279.796 10.357.777 (8.262.049) 113.125.593 Amortizaci\u00f3n<span class=\"_ _0\"></span> Construcciones (59.242.254) (9.071.055) - 7.624.165 (60.689.144) Otro inmovilizado<span class=\"_ _0\"></span> (10.915) (5.661) - 16.576 - (59.253.169) (9.076.716) - 7.640.741 (60.689.144) Valor neto conta<span class=\"_ _0\"></span>ble 43.496.900 52.436.449 El  detalle  de  las <span class=\"_ _d\"> </span>deudas  por <span class=\"_ _d\"> </span>arrendamientos  reconocidas  en <span class=\"_ _d\"> </span>las  partidas  \u201cotros  pa<span class=\"_ _0\"></span>sivos  financieros  no corrientes\u201c y \u201cotros pasivos financieros corrientes \u201ces el siguiente:<span class=\"ff3\"> </span>31/12/2025 31/12/2024 Saldo inicial 54.132.265 44.752.443 Altas 35.234.235 8.279.796 Combinaciones de ne<span class=\"_ _0\"></span>gocio - 10.023.581 Bajas (18.236.510) (714.780) Amortizaciones por<span class=\"_ _0\"></span> pago (10.600.259) (8.958.165) Gastos financier<span class=\"_ _0\"></span>os 1.153.946 749.390 Diferencia de con<span class=\"_ _0\"></span>versi\u00f3n (451.319) Saldo final 61.232.358 54.132.265 La tasa de descuento que el Grupo utiliza para el c\u00e1lculo de las <span class=\"_ _5\"></span>deudas por arrendamientos es de <span class=\"ls2\">0,5%</span>-4<span class=\"ls18\">%.</span> El <span class=\"_ _5\"></span>Grupo reconoce <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>provisi\u00f3n para <span class=\"_ _5\"></span>los casos <span class=\"_ _5\"></span>en l<span class=\"_ _5\"></span>os que e<span class=\"_ _5\"></span>stima probable, <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>las condiciones <span class=\"_ _5\"></span>del co<span class=\"_ _5\"></span>ntrato, que <span class=\"_ _b\"></span>vaya <span class=\"_ _b\"></span>a <span class=\"_ _b\"> </span>a<span class=\"_ _5\"></span>sumir <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>gastos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>desmantelami<span class=\"_ _5\"></span>ento <span class=\"_ _b\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _b\"></span>local. <span class=\"_ _b\"></span>Los <span class=\"_ _b\"></span>movimientos, <span class=\"_ _b\"></span>recogidos <span class=\"_ _b\"></span>en <span class=\"_ _e\"> </span>la <span class=\"_ _b\"></span>partida <span class=\"_ _b\"></span>de provisiones no corrientes son los siguientes: 31/12/2025 Saldo inicial Altas Combinaciones<span class=\"_ _0\"></span> de negocio Bajas Gastos financieros Diferencias de conversi\u00f3n Saldo final Provisi\u00f3n por desmantelamiento<span class=\"_ _0\"></span> (Nota 14) 1.179.520 115.324 0,00 (36.772) 6.530 (15.540) 1.249.062 31/12/2024 Saldo inicial Combinaciones<span class=\"_ _0\"></span> de negocio Bajas Gastos financieros Saldo final Provisi\u00f3n por de<span class=\"_ _0\"></span>smantelamien<span class=\"_ _0\"></span>to (Nota 14) 948.889 334.197 (122.450) 18.884 1.179.520 b)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Im<span class=\"_ _5\"></span>portes reconocidos en la cuenta de resultados consolidada: </span>Durante <span class=\"_ _5\"></span>el ejercicio <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Grupo ha <span class=\"_ _5\"></span>registrado <span class=\"_ _5\"></span>en la <span class=\"_ _5\"></span>cuenta <span class=\"_ _5\"></span>de resultados <span class=\"_ _5\"></span>consoli<span class=\"_ _5\"></span>dada 2.686<span class=\"_ _5\"></span> miles <span class=\"_ _5\"></span>de eu<span class=\"_ _5\"></span>ros (<span class=\"ls2\">1.</span>7<span class=\"ls2\">93</span> <span class=\"_ _e\"> </span>miles <span class=\"_ _e\"> </span>de <span class=\"_ _4\"> </span>euros <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>202<span class=\"_ _5\"></span>4) <span class=\"_ _e\"> </span>como <span class=\"_ _e\"> </span>a<span class=\"_ _5\"></span>rrendamientos <span class=\"_ _e\"> </span>operativos <span class=\"_ _e\"> </span>con <span class=\"_ _4\"> </span>una <span class=\"_ _e\"> </span>duraci\u00f3n <span class=\"_ _e\"> </span>inferior <span class=\"_ _4\"> </span>a <span class=\"_ _e\"> </span>12 <span class=\"_ _e\"> </span>meses <span class=\"_ _e\"> </span>o considerados <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>scaso <span class=\"_ _0\"></span>valor <span class=\"_ _1\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>10.014 <span class=\"_ _0\"></span><span class=\"ls10\">y <span class=\"_ _1\"></span><span class=\"ls0\">1.151 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>euros en <span class=\"_ _1\"></span>concepto de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dotaciones <span class=\"_ _0\"></span>par<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>amortizaci\u00f3n </span></span>y gastos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>respectivamente <span class=\"_ _0\"></span>por lo<span class=\"_ _0\"></span>s contrat<span class=\"_ _0\"></span>os reconocidos bajo <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>NIIF <span class=\"_ _0\"></span>16 (9.077 <span class=\"ls17\">y <span class=\"_ _0\"></span><span class=\"ls2\">749<span class=\"ls0\"> <span class=\"_ _0\"></span>miles d<span class=\"_ _0\"></span>e euro<span class=\"_ _0\"></span>s </span></span></span>en el ejercicio 2024<span class=\"ls9\">).</span> c)<span class=\"ls0\"> <span class=\"_ _c\"> </span>Importes reconocidos en el estado de flujos de efectivo cons<span class=\"_ _0\"></span>olidado:<span class=\"_ _5\"></span> </span>En el <span class=\"_ _5\"></span>estado de <span class=\"_ _5\"></span>flujos de <span class=\"_ _5\"></span>efectivo c<span class=\"_ _5\"></span>onsolidado, el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>ha reconocido <span class=\"_ _5\"></span>un importe de<span class=\"_ _5\"></span> 10.581 <span class=\"_ _5\"></span><span class=\"ls10\">y </span>9.277 m<span class=\"_ _5\"></span>iles de euros como pagos por arrendamientos en los ejercicios 2025 y 2024<span class=\"_ _5\"></span> respectivamente. d)<span class=\"ls0\"> <span class=\"_ _13\"> </span>Det<span class=\"_ _5\"></span>alle de vencimientos de pasivos por arrendamientos: </span>31/12/2025 31/12/2024 Hasta un a\u00f1o 11.104.640 9.316.451 Entre uno y cin<span class=\"_ _0\"></span>co a\u00f1os 32.205.162 29.155.604 M\u00e1s de cinco a\u00f1o<span class=\"_ _0\"></span>s 17.922.555 15.660.210 Total 61.232.357 54.132.265 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-63": {
   "value": "28. <span class=\"_ _22\"> </span>REMUNERACI\u00d3N DE LOS AUDITORES Los <span class=\"_ _b\"></span>honorarios <span class=\"_ _b\"></span>correspondientes <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>auditor\u00eda <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>cuentas <span class=\"_ _b\"></span>anuales <span class=\"_ _b\"></span>consolidadas <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>Baviera <span class=\"_ _b\"></span>as\u00ed como <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _0\"></span>anual<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>individuales <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>Sociedades que <span class=\"_ _1\"></span>l<span class=\"_ _5\"></span>o <span class=\"_ _0\"></span>componen <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>ejercicio 202<span class=\"ls0\">5 han <span class=\"_ _5\"></span>ascendido a <span class=\"_ _5\"></span>2<span class=\"lsc\">48<span class=\"_ _5\"></span></span> miles <span class=\"_ _5\"></span>de euros <span class=\"_ _5\"></span>(</span>222<span class=\"ls0\"> miles <span class=\"_ _5\"></span>de euros <span class=\"_ _5\"></span>en el <span class=\"_ _5\"></span>ejercicio 2023<span class=\"_ _5\"></span>4 <span class=\"_ _5\"></span>satisfechos \u00edntegramente </span>a <span class=\"_ _0\"></span>sociedades <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>red Forvis <span class=\"_ _1\"></span>Mazars de <span class=\"_ _1\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _0\"></span>cuales <span class=\"ls2\">81</span> <span class=\"_ _1\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>corresponden <span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>Fo<span class=\"_ _5\"></span>rvis <span class=\"_ _0\"></span>Mazars <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>uditores, S.L.P (<span class=\"ls2\">70</span> miles de euros en 2024). <span class=\"fs4\"> </span>Adicionalmente, <span class=\"_ _12\"> </span>durante <span class=\"_ _1b\"> </span>el <span class=\"_ _12\"> </span>ejercicio <span class=\"_ _12\"> </span>2<span class=\"_ _5\"></span>025 <span class=\"_ _12\"> </span>se <span class=\"_ _1b\"> </span>han <span class=\"_ _12\"> </span>registrado <span class=\"_ _12\"> </span>71 <span class=\"_ _1b\"> </span>miles <span class=\"_ _12\"> </span>de <span class=\"_ _1b\"> </span>euros <span class=\"_ _12\"> </span>correspondientes <span class=\"_ _12\"> </span>a complementos de honorarios de auditor\u00eda del ejercicio 2024, princip<span class=\"_ _5\"></span>almente del Grupo Optimax. Durante <span class=\"_ _a\"></span>los <span class=\"_ _b\"></span>ej<span class=\"_ _0\"></span>ercicios <span class=\"_ _a\"></span>2025 <span class=\"_ _a\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>20<span class=\"_ _5\"></span>24 <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>se <span class=\"_ _b\"></span>han <span class=\"_ _5\"></span>facturado <span class=\"_ _a\"></span>h<span class=\"_ _5\"></span>onorarios <span class=\"_ _a\"></span>correspondientes <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>servicios <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>istintos <span class=\"_ _a\"></span>de auditor\u00eda. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-524": {
   "value": "29<span class=\"ls0\">. <span class=\"_ _22\"> </span>POL\u00cdTICAS DE GESTI\u00d3N DE RIESGOS FINANCIEROS </span>Las <span class=\"_ _4\"> </span>actividades <span class=\"_ _4\"> </span>del <span class=\"_ _3\"> </span>Grupo <span class=\"_ _4\"> </span>exponen <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>mismo <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>diversos <span class=\"_ _4\"> </span>riesgos <span class=\"_ _4\"> </span>financieros: <span class=\"_ _4\"> </span>riesgo <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>cr\u00e9dito, <span class=\"_ _3\"> </span>riesgo <span class=\"_ _e\"> </span>de mercado <span class=\"_ _5\"></span>(incluyendo <span class=\"_ _a\"></span>riesgo <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>flujo <span class=\"_ _5\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>efectivo <span class=\"_ _a\"></span>por <span class=\"_ _5\"></span>tipo<span class=\"_ _5\"></span> d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>inter\u00e9s <span class=\"_ _5\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>riesgo <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>precio) <span class=\"_ _5\"></span>y <span class=\"_ _a\"></span>riesgo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>iquidez. <span class=\"_ _5\"></span>El programa <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>g<span class=\"_ _5\"></span>esti\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _a\"></span>riesgo gl<span class=\"_ _5\"></span>obal <span class=\"_ _5\"></span>del <span class=\"_ _a\"></span>Grupo<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>centra <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>la <span class=\"_ _a\"></span>incertidumbre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _a\"></span>mercados <span class=\"_ _5\"></span>financieros <span class=\"_ _5\"></span>y trata de minimizar los efectos potenciales adversos sobre la rentabilidad financ<span class=\"_ _0\"></span>iera del <span class=\"_ _5\"></span>Grupo<span class=\"lsa\">. </span> La <span class=\"_ _a\"></span>gesti\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _b\"></span>ri<span class=\"_ _0\"></span>esgo <span class=\"_ _a\"></span>est\u00e1 <span class=\"_ _a\"></span>controlada <span class=\"_ _a\"></span>por <span class=\"_ _b\"></span>la <span class=\"_ _5\"></span>di<span class=\"_ _5\"></span>recci\u00f3n <span class=\"_ _a\"></span>financiera <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>arreglo <span class=\"_ _a\"></span>a <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ol\u00edticas <span class=\"_ _a\"></span>aprobadas por el<span class=\"_ _5\"></span> Consejo <span class=\"_ _5\"></span>de Administraci\u00f3n<span class=\"_ _5\"></span> de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Sociedad dominante<span class=\"_ _5\"></span>. Este <span class=\"_ _5\"></span>Departamento <span class=\"_ _5\"></span>identifica, eval\u00faa y<span class=\"_ _5\"></span> cubre <span class=\"_ _5\"></span>los riesgos <span class=\"_ _a\"></span>financieros <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>estrecha <span class=\"_ _a\"></span>colaboraci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>unidades <span class=\"_ _a\"></span>operativas <span class=\"_ _a\"></span>del <span class=\"_ _b\"></span>Grupo. <span class=\"_ _5\"></span>El <span class=\"_ _a\"></span>Consejo <span class=\"_ _a\"></span>proporciona pol\u00edticas <span class=\"_ _1\"></span>esc<span class=\"_ _5\"></span>ritas <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>sti\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>global, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>p<span class=\"_ _5\"></span>ara <span class=\"_ _1\"></span>\u00e1reas <span class=\"_ _0\"></span>concretas <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>tipo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>inter\u00e9s, riesgo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>liquidez, <span class=\"_ _b\"></span>empleo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>instrumentos <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>derivados <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>derivados <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>inversi\u00f3n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>exceso <span class=\"_ _b\"></span>de liquidez. 1.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Riesgo de cr\u00e9dito </span>El <span class=\"_ _e\"> </span>riesgo <span class=\"_ _4\"> </span>de <span class=\"_ _e\"> </span>cr\u00e9dito <span class=\"_ _4\"> </span>se <span class=\"_ _e\"> </span>produce <span class=\"_ _e\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>p<span class=\"_ _5\"></span>osible <span class=\"_ _e\"> </span>p\u00e9rdida <span class=\"_ _e\"> </span>ca<span class=\"_ _5\"></span>usada <span class=\"_ _e\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _e\"> </span>incumplimiento <span class=\"_ _e\"> </span>de <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>obligaciones contractuales de las contrapartes del Grupo, es decir, po<span class=\"_ _0\"></span>r la posibilidad de <span class=\"_ _0\"></span>no recuperar los activos<span class=\"_ _0\"></span> financieros por el importe contabilizado y en el plazo establecido. La exposici\u00f3n m\u00e1xima al riesgo de cr\u00e9dito al 31 de diciembre de 202<span class=\"_ _5\"></span>5 y de 2024 es la siguiente: 31/12/2025 31/12/2024 Activos financier<span class=\"_ _0\"></span>os no corr<span class=\"_ _0\"></span>ientes 2.344.545 2.334.526 Deudores comer<span class=\"_ _0\"></span>ciales y o<span class=\"_ _0\"></span>tras cuentas a<span class=\"_ _0\"></span> cobrar 4.705.915 4.216.587 Efectivo y otros<span class=\"_ _0\"></span> activos l\u00edquido<span class=\"_ _0\"></span>s equivalente<span class=\"_ _0\"></span>s 5.590.371 10.141.037 Total 12.640.831 16.692.150 Para <span class=\"_ _0\"></span>gestionar<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _1\"></span>cr\u00e9dito<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>el Grupo <span class=\"_ _1\"></span>distingue <span class=\"_ _0\"></span>entre <span class=\"_ _1\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _0\"></span>originados <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>actividades operativas y por las actividades de inversi\u00f3n. Actividades operativas El <span class=\"_ _3\"> </span>Grupo  n<span class=\"_ _0\"></span>o <span class=\"_ _3\"> </span>tiene <span class=\"_ _3\"> </span>concentraciones <span class=\"_ _3\"> </span>s<span class=\"_ _5\"></span>ignificativas <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>riesgo <span class=\"_ _d\"> </span>de <span class=\"_ _3\"> </span>cr\u00e9dito, <span class=\"_ _3\"> </span>pues <span class=\"_ _d\"> </span>la <span class=\"_ _3\"> </span>prestaci\u00f3n <span class=\"_ _3\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>servicios <span class=\"_ _3\"> </span>a particulares <span class=\"_ _0\"></span>constituye <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>mayor\u00eda <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>cifra <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>negocios, <span class=\"_ _1\"></span>realiz\u00e1ndose <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>co<span class=\"_ _5\"></span>bro, <span class=\"_ _1\"></span>fu<span class=\"_ _5\"></span>ndamentalmente, <span class=\"_ _1\"></span>en efectivo o <span class=\"_ _3\"> </span>por <span class=\"_ _4\"> </span>me<span class=\"_ _5\"></span>dio <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>tarjetas <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>cr\u00e9dito <span class=\"_ _3\"> </span>o <span class=\"_ _4\"> </span>transfere<span class=\"_ _5\"></span>ncias. <span class=\"_ _3\"> </span>En <span class=\"_ _3\"> </span>cuanto <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>venta <span class=\"_ _4\"> </span>c<span class=\"_ _5\"></span>on <span class=\"_ _3\"> </span>pago <span class=\"_ _4\"> </span>aplazado, <span class=\"_ _3\"> </span>realizada fundamentalmente <span class=\"_ _5\"></span>a Sociedades <span class=\"_ _5\"></span>M\u00e9dicas y<span class=\"_ _5\"></span> Mutualidades, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>gesti\u00f3n <span class=\"_ _5\"></span>de riesgo <span class=\"_ _5\"></span>se efect\u00fa<span class=\"_ _5\"></span>a de <span class=\"_ _5\"></span>acuerdo c<span class=\"_ _5\"></span>on las directrices de la Direcci\u00f3n del Grupo<span class=\"lsa\">.<span class=\"_ _2b\"> </span></span>Actividades de inversi\u00f3n<span class=\"ff3\"> </span>El Grupo realiza sus actividades de inversi\u00f3n de acuerdo con los siguientes criterios: \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Para <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>bancos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>las<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>instituciones <span class=\"_ _b\"></span>financieras, <span class=\"_ _b\"></span>s\u00f3lo <span class=\"_ _b\"> </span>se <span class=\"_ _e\"> </span>aceptan <span class=\"_ _b\"></span>partes <span class=\"_ _b\"></span>clasificadas, <span class=\"_ _b\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>con </span>valoraciones i<span class=\"_ _0\"></span>ndependientes <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>reconozca <span class=\"_ _0\"></span>su elevada <span class=\"_ _0\"></span>solvencia, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>tengan <span class=\"_ _0\"></span>rangos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>calificaciones <span class=\"_ _0\"></span>crediticias de m\u00ednimo A.  \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Se invierte en productos <span class=\"_ _0\"></span>de naturaleza conservadora. </span>\u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Las <span class=\"_ _14\"> </span>autorizaciones <span class=\"_ _12\"> </span>para <span class=\"_ _12\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _14\"> </span>i<span class=\"_ _5\"></span>nversiones <span class=\"_ _12\"> </span>correspondientes <span class=\"_ _14\"> </span>est\u00e1n <span class=\"_ _12\"> </span>delimitadas <span class=\"_ _12\"> </span>en <span class=\"_ _14\"> </span>funci\u00f3n <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>lo<span class=\"_ _0\"></span>s </span>apoderamientos <span class=\"_ _0\"></span>otorgados <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _1\"></span>altos <span class=\"_ _0\"></span>directivos <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _1\"></span>dom<span class=\"_ _5\"></span>inante, <span class=\"_ _1\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>todo <span class=\"_ _0\"></span>caso, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st\u00e1n <span class=\"_ _0\"></span>enormemente restringidas. \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Habitualmente se trata de inve<span class=\"_ _0\"></span>rsiones con disponibilidad autom\u00e1tica de fondos. </span>2.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Riesgo de mercado </span>El riesgo de mercado <span class=\"_ _0\"></span>se produce <span class=\"_ _0\"></span>por la posible <span class=\"_ _0\"></span>p\u00e9rdida causada por v<span class=\"_ _0\"></span>ariaciones en el <span class=\"_ _0\"></span>valor razonable o e<span class=\"_ _0\"></span>n los futuros flujos de efectivo de un instrumento financiero debidas a cambios en los precios de <span class=\"_ _0\"></span>mercado.<span class=\"_ _5\"></span> El <span class=\"_ _e\"> </span>Grupo <span class=\"_ _4\"> </span>est\u00e1 <span class=\"_ _e\"> </span>e<span class=\"_ _5\"></span>xpuesto <span class=\"_ _e\"> </span>\u00fanicamente <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>riesgo <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>pre<span class=\"_ _5\"></span>cio <span class=\"_ _e\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _e\"> </span>t\u00edtu<span class=\"_ _5\"></span>los <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>c<span class=\"_ _5\"></span>apital <span class=\"_ _e\"> </span>debido <span class=\"_ _e\"> </span>a <span class=\"_ _4\"> </span>las <span class=\"_ _e\"> </span>inversiones mantenidas <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>e<span class=\"_ _5\"></span>l G<span class=\"_ _0\"></span>rupo <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>lasificadas <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>el estado <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _0\"></span>financiera <span class=\"_ _0\"></span>consolidado <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>o a <span class=\"_ _1\"></span>valor raz<span class=\"_ _0\"></span>onable con <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ambios <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>otro <span class=\"_ _1\"></span>resultado <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ntegral, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>a<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _1\"></span>t\u00edtulos <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>renta <span class=\"_ _1\"></span>fija <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>entes <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>\u00fablicos <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>empresas <span class=\"_ _1\"></span>privadas de <span class=\"_ _5\"></span>bajo <span class=\"_ _a\"></span>riesgo <span class=\"_ _5\"></span>crediticio.<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>Para <span class=\"_ _5\"></span>ge<span class=\"_ _5\"></span>stionar <span class=\"_ _5\"></span>este <span class=\"_ _a\"></span>riesgo <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>precio <span class=\"_ _5\"></span>proveniente <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>inversiones <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>instrumentos <span class=\"_ _5\"></span>de patrimonio <span class=\"_ _b\"></span>neto, <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>iversifica <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _a\"></span>ca<span class=\"_ _5\"></span>rtera. <span class=\"_ _a\"></span>La <span class=\"_ _b\"></span>diversificaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _a\"></span>cartera <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>h<span class=\"_ _0\"></span>ace <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>acuerdo <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>n <span class=\"_ _b\"></span>los l\u00edmites establecidos con el Grupo.  El <span class=\"_ _5\"></span>riesgo <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>inter\u00e9s<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Grupo<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>surge <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>deuda <span class=\"_ _a\"></span>financiera. <span class=\"_ _5\"></span>Los <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>r\u00e9stamos <span class=\"_ _5\"></span>emitidos <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>tipos<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>variables exponen al <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>a riesgo <span class=\"_ _5\"></span>de tipo de <span class=\"_ _5\"></span>inter\u00e9s de <span class=\"_ _5\"></span>los flujos <span class=\"_ _5\"></span>de efectivo, <span class=\"_ _5\"></span>que est\u00e1 p<span class=\"_ _5\"></span>arcialmente compensado por el efectivo mantenido a tipos variables. El Grupo analiza la exposici\u00f3n al riesgo de<span class=\"_ _0\"></span> tipo de inter\u00e9s de <span class=\"_ _0\"></span>manera din\u00e1mica. El Grupo calcula <span class=\"_ _0\"></span>el impacto en<span class=\"_ _0\"></span> el resultado para un cambio determinado en el tipo de inter\u00e9s de lo<span class=\"_ _0\"></span>s pr\u00e9stamos existentes. <span class=\"_ _5\"></span> A efectos ilustrativos <span class=\"_ _0\"></span>se ha rea<span class=\"_ _0\"></span>lizado un an\u00e1lisis de <span class=\"_ _0\"></span>sensibilidad <span class=\"_ _0\"></span>sobre el impacto <span class=\"_ _0\"></span>en la posici\u00f3n f<span class=\"_ _0\"></span>inanciera neta del Grupo de las fluctuaciones en los tipos de inter\u00e9s. Para la r<span class=\"_ _0\"></span>ealizaci\u00f3n <span class=\"_ _0\"></span>del citado <span class=\"_ _0\"></span>an\u00e1lisis de <span class=\"_ _0\"></span>sensibilidad, <span class=\"_ _0\"></span>partimos d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la posici\u00f3n <span class=\"_ _0\"></span>financiera n<span class=\"_ _0\"></span>eta a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de diciembr<span class=\"_ _0\"></span>e de 2025 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>tomando <span class=\"_ _1\"></span>como referencia <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Euribor <span class=\"_ _0\"></span>mes <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>citada <span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ha, <span class=\"_ _0\"></span>aplicamos <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>variaci\u00f3n <span class=\"_ _0\"></span>+<span class=\"_ _5\"></span>- 100 puntos b\u00e1sicos. El an\u00e1lisis de s<span class=\"_ _5\"></span>ensibilidad realizado, demuestra que las variaciones en <span class=\"_ _5\"></span>el tipo de inter\u00e9s aplicado a l<span class=\"_ _5\"></span>a posici\u00f3n financiera neta, tendr\u00edan <span class=\"_ _5\"></span>un impacto a 31 d<span class=\"_ _5\"></span>e diciembre, que en <span class=\"_ _5\"></span>todo caso no s<span class=\"_ _5\"></span>er\u00eda significativo y que <span class=\"_ _5\"></span>afectar\u00eda exclusivamente al resultado financiero: Tipo de Referencia Deuda Financiera Intereses anuales 100 p.b. Intereses anuales (2) -100 p.b. Intereses anuales 31/12/2025 2,22% (7.927.609) (176.151) 3,22% (255.428) 1,22% (96.875) 31/12/2024 3,27% (7.201.988) (235.<span class=\"ls3\">793</span><span class=\"ls3\"><span class=\"ls0\">) </span></span>4,27% (307.<span class=\"ls3\">813</span><span class=\"ls3\"><span class=\"ls0\">) </span></span>2,27% (1<span class=\"ls3\">63<span class=\"ls0\">.</span>773</span><span class=\"ls3\"><span class=\"ls0\">) </span></span>Tipo de Referencia Inversiones financieras a corto plazo Intereses anuales 100 p.b. Intereses anuales (2) -100 p.b. Intereses anuales 31/12/2025 2,22% 44.833.755 996.206 3,22% 1.444.544 1,22% 547.868 31/12/2024 3,27% 28.439.502 931.109 4,27% 1.215.504 2,27% 64<span class=\"ls0\">6.714<span class=\"_ _2b\"> </span></span>Tipo de Referencia (euribor mes)<span class=\"_ _0\"></span> Posici\u00f3n Financiera Neta Intereses anuales 100 p.b. Intereses anuales (2) -100 p.b. Intereses anuales 31/12/2025 2,22% 42.396.899 942.059 3,22% 1.366.028 1,22% 518.090 31/12/2024 3,27% 30.531.660 99<span class=\"ls0\">9.</span>607<span class=\"ls0\"> </span>4,27% 1.304.<span class=\"ls3\">923</span> 2,27% 69<span class=\"ls0\">4.</span>290<span class=\"ls0\"> </span>El  Grupo <span class=\"_ _3\"> </span>desarrolla<span class=\"_ _5\"></span> <span class=\"_ _d\"> </span>su  a<span class=\"_ _0\"></span>ctividad  princ<span class=\"_ _0\"></span>ipalmente  en <span class=\"_ _3\"> </span>la  zona <span class=\"_ _d\"> </span>euro, <span class=\"_ _d\"> </span>por  lo <span class=\"_ _3\"> </span>que<span class=\"_ _5\"></span>  n<span class=\"_ _0\"></span>o  man<span class=\"_ _0\"></span>tiene <span class=\"_ _d\"> </span>exposiciones significativas a riesgos de tipo de cambio derivados de transacciones en moneda distinta d<span class=\"_ _0\"></span>el euro.<span class=\"_ _5\"></span> No <span class=\"_ _5\"></span>obstante, <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>mantiene actividad <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>Reino <span class=\"_ _5\"></span>Unido, <span class=\"_ _5\"></span>cuya <span class=\"_ _5\"></span>moneda <span class=\"_ _5\"></span>funcional es<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>la l<span class=\"_ _5\"></span>ibra esterlina <span class=\"_ _5\"></span>(GBP). En consecuencia, los est<span class=\"_ _0\"></span>ados financieros de di<span class=\"_ _0\"></span>cha filial se <span class=\"_ _0\"></span>convierten a euros <span class=\"_ _0\"></span>a efectos de <span class=\"_ _0\"></span>su consolidaci\u00f3n, l<span class=\"_ _0\"></span>o que <span class=\"_ _e\"> </span>puede <span class=\"_ _e\"> </span>generar <span class=\"_ _e\"> </span>diferencias <span class=\"_ _4\"> </span>de <span class=\"_ _e\"> </span>co<span class=\"_ _5\"></span>nversi\u00f3n <span class=\"_ _b\"> </span>d<span class=\"_ _5\"></span>erivadas <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>fluctuaci\u00f3n <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>ti<span class=\"_ _5\"></span>po <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>cambio <span class=\"_ _e\"> </span>entre <span class=\"_ _e\"> </span>l<span class=\"_ _5\"></span>a <span class=\"_ _e\"> </span>libra esterlina y el euro. Estas diferencias se registran en el pa<span class=\"_ _5\"></span>trimonio neto consolidado dentro del ep\u00edgrafe correspondiente a ajustes por <span class=\"_ _5\"></span>conversi\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>ti<span class=\"_ _5\"></span>enen <span class=\"_ _5\"></span>impacto <span class=\"_ _5\"></span>directo <span class=\"_ _a\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>resultado <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>ejercicio, <span class=\"_ _5\"></span>si<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>bien <span class=\"_ _5\"></span>pueden <span class=\"_ _a\"></span>generar <span class=\"_ _5\"></span>volatilidad <span class=\"_ _5\"></span>en determinadas magnitudes consolidadas. Adicionalmente, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>mantie<span class=\"_ _5\"></span>ne <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>participaci\u00f3n <span class=\"_ _a\"></span>financiera <span class=\"_ _a\"></span>cuyo <span class=\"_ _a\"></span>capital <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>st\u00e1 <span class=\"_ _a\"></span>denominado <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>d\u00f3lares <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> Hong Kong (HKD), cuya exposici\u00f3n al riesgo de tipo de cambio no es significativa en el contexto del Grupo. 3.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Riesgo de liquidez </span>La <span class=\"_ _12\"> </span>estructura <span class=\"_ _14\"> </span>financiera <span class=\"_ _12\"> </span>del <span class=\"_ _12\"> </span>Grupo <span class=\"_ _12\"> </span>presenta <span class=\"_ _14\"> </span>un <span class=\"_ _12\"> </span>bajo <span class=\"_ _12\"> </span>ri<span class=\"_ _0\"></span>esgo <span class=\"_ _12\"> </span>de <span class=\"_ _14\"> </span>liquidez <span class=\"_ _12\"> </span>dado <span class=\"_ _14\"> </span>el <span class=\"_ _12\"> </span>moderado <span class=\"_ _12\"> </span>n<span class=\"_ _0\"></span>ivel <span class=\"_ _12\"> </span>de<span class=\"_ _0\"></span> apalancamiento financiero y los elevados flujos de tesorer\u00eda <span class=\"_ _0\"></span>derivados del ciclo de explotaci\u00f3n.<span class=\"_ _5\"></span> El riesgo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>iquidez <span class=\"_ _0\"></span>vendr\u00eda <span class=\"_ _0\"></span>motivado <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>posibilidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>pueda <span class=\"_ _0\"></span>disponer <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>fondos <span class=\"_ _1\"></span>l<span class=\"_ _5\"></span>\u00edquidos, o <span class=\"_ _e\"> </span>acceder <span class=\"_ _b\"> </span>a<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>el<span class=\"_ _5\"></span>los, <span class=\"_ _b\"></span>en <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>cuant\u00eda <span class=\"_ _b\"></span>suficiente <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>al <span class=\"_ _b\"> </span>c<span class=\"_ _5\"></span>oste <span class=\"_ _b\"> </span>a<span class=\"_ _5\"></span>decuado, <span class=\"_ _b\"></span>pa<span class=\"_ _5\"></span>ra <span class=\"_ _b\"></span>hacer <span class=\"_ _e\"> </span>frente <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>todo <span class=\"_ _b\"></span>momento <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>las obligaciones de pago. El objetivo del Grupo es mantener las disponibilidades de liquidez necesarias. Las <span class=\"_ _0\"></span>pol\u00edticas <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>el Gru<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>establecen <span class=\"_ _1\"></span>l\u00edmites razonables <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>liquidez <span class=\"_ _1\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>han <span class=\"_ _1\"></span>de ser <span class=\"_ _1\"></span>mantenidos en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>todo <span class=\"_ _0\"></span>momento: \u2022<span class=\"ff2 sc0\"> <span class=\"_ _2a\"> </span><span class=\"ff3 fs2\">Los excesos de liquidez s\u00f3lo <span class=\"_ _0\"></span>se pueden invertir en<span class=\"_ _0\"></span> determinados tipos de acti<span class=\"_ _0\"></span>vos (ver apartado anterior </span></span>sobre riesgo de cr\u00e9ditos-actividades de inversi\u00f3n) que garanticen su liquidez. \u2022<span class=\"ff2 sc0\"> <span class=\"_ _2a\"> </span><span class=\"ff3 fs2\">Adicionalmente, e<span class=\"_ _0\"></span>l Gru<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>sigue <span class=\"_ _0\"></span>pol\u00edticas <span class=\"_ _0\"></span>prudentes<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>financiaci\u00f3n <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>xterna, <span class=\"_ _0\"></span>acudiendo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>m<span class=\"_ _5\"></span>isma <span class=\"_ _0\"></span>de </span></span>forma <span class=\"_ _5\"></span>muy<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>puntual <span class=\"_ _5\"></span>y, <span class=\"_ _5\"></span>n<span class=\"_ _5\"></span>ormalmente, <span class=\"_ _5\"></span>solo <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>ara <span class=\"_ _5\"></span>financiar <span class=\"_ _5\"></span>proyec<span class=\"_ _5\"></span>tos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>inversi\u00f3n <span class=\"_ _a\"></span>o <span class=\"_ _5\"></span>combinaciones <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>negocios.<span class=\"_ _a\"></span> En <span class=\"_ _a\"></span>este <span class=\"_ _5\"></span>sentido, <span class=\"_ _a\"></span>durante <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _5\"></span>202<span class=\"_ _5\"></span>5 <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _5\"></span>dominante <span class=\"_ _5\"></span>suscribi\u00f3 <span class=\"_ _a\"></span>varios <span class=\"_ _5\"></span>contratos <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>pr\u00e9<span class=\"_ _5\"></span>stamo <span class=\"_ _5\"></span>con diferentes <span class=\"_ _e\"> </span>entidades <span class=\"_ _e\"> </span>bancarias, <span class=\"_ _e\"> </span>cuyo <span class=\"_ _e\"> </span>importe <span class=\"_ _e\"> </span>total <span class=\"_ _e\"> </span>asciende <span class=\"_ _b\"></span>a <span class=\"_ _3\"> </span>3 <span class=\"_ _e\"> </span>millones <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>euros <span class=\"_ _e\"> </span>(7,2 <span class=\"_ _e\"> </span>millones <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>2024)<span class=\"lsa\">, </span>incrementando las inversiones en activos fijos y manteniendo el ratio de pay<span class=\"_ _5\"></span>-out del ejercicio anterior. \u2022<span class=\"ff2 sc0\"> <span class=\"_ _2a\"> </span><span class=\"ff3 fs2\">Los <span class=\"_ _5\"></span>pr\u00e9stamos <span class=\"_ _5\"></span>suscritos <span class=\"_ _5\"></span>durante <span class=\"_ _5\"></span>a<span class=\"_ _5\"></span>mbos <span class=\"_ _5\"></span>ejercicios <span class=\"_ _5\"></span>fueron <span class=\"_ _5\"></span>contratados <span class=\"_ _a\"></span>en unas <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>ondiciones <span class=\"_ _5\"></span>financieras </span></span>muy <span class=\"_ _4\"> </span>competitivas, <span class=\"_ _4\"> </span>lo <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>avala <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>percepci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _4\"> </span>s<span class=\"_ _5\"></span>olvencia <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>solidez <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>goza <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>Grupo <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>\u00e1m<span class=\"_ _5\"></span>bito financiero. \u2022<span class=\"ff2 sc0\"> <span class=\"_ _2a\"> </span><span class=\"ff3 fs2\">El Grupo presenta un <span class=\"_ _0\"></span>Fondo de Maniobra negativo de <span class=\"_ _0\"></span>2.128 miles de e<span class=\"_ _0\"></span>uros al 31 de d<span class=\"_ _0\"></span>iciembre de 2025 </span></span>(fondo <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>maniobra <span class=\"_ _a\"></span>negativo <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>2.717 <span class=\"_ _a\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>3<span class=\"_ _5\"></span>1 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>2024) <span class=\"_ _a\"></span>debido <span class=\"_ _a\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _a\"></span>actividad <span class=\"_ _a\"></span>del Grupo en la cual se cobra la mayor\u00eda de las ventas en el momento de la prestac<span class=\"_ _0\"></span>i\u00f3n del servicio.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-62": {
   "value": "1.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Riesgo de cr\u00e9dito </span>El <span class=\"_ _e\"> </span>riesgo <span class=\"_ _4\"> </span>de <span class=\"_ _e\"> </span>cr\u00e9dito <span class=\"_ _4\"> </span>se <span class=\"_ _e\"> </span>produce <span class=\"_ _e\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>p<span class=\"_ _5\"></span>osible <span class=\"_ _e\"> </span>p\u00e9rdida <span class=\"_ _e\"> </span>ca<span class=\"_ _5\"></span>usada <span class=\"_ _e\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _e\"> </span>incumplimiento <span class=\"_ _e\"> </span>de <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>obligaciones contractuales de las contrapartes del Grupo, es decir, po<span class=\"_ _0\"></span>r la posibilidad de <span class=\"_ _0\"></span>no recuperar los activos<span class=\"_ _0\"></span> financieros por el importe contabilizado y en el plazo establecido. La exposici\u00f3n m\u00e1xima al riesgo de cr\u00e9dito al 31 de diciembre de 202<span class=\"_ _5\"></span>5 y de 2024 es la siguiente: 31/12/2025 31/12/2024 Activos financier<span class=\"_ _0\"></span>os no corr<span class=\"_ _0\"></span>ientes 2.344.545 2.334.526 Deudores comer<span class=\"_ _0\"></span>ciales y o<span class=\"_ _0\"></span>tras cuentas a<span class=\"_ _0\"></span> cobrar 4.705.915 4.216.587 Efectivo y otros<span class=\"_ _0\"></span> activos l\u00edquido<span class=\"_ _0\"></span>s equivalente<span class=\"_ _0\"></span>s 5.590.371 10.141.037 Total 12.640.831 16.692.150 Para <span class=\"_ _0\"></span>gestionar<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _1\"></span>cr\u00e9dito<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>el Grupo <span class=\"_ _1\"></span>distingue <span class=\"_ _0\"></span>entre <span class=\"_ _1\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _0\"></span>originados <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>las <span class=\"_ _1\"></span>actividades operativas y por las actividades de inversi\u00f3n. Actividades operativas El <span class=\"_ _3\"> </span>Grupo  n<span class=\"_ _0\"></span>o <span class=\"_ _3\"> </span>tiene <span class=\"_ _3\"> </span>concentraciones <span class=\"_ _3\"> </span>s<span class=\"_ _5\"></span>ignificativas <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>riesgo <span class=\"_ _d\"> </span>de <span class=\"_ _3\"> </span>cr\u00e9dito, <span class=\"_ _3\"> </span>pues <span class=\"_ _d\"> </span>la <span class=\"_ _3\"> </span>prestaci\u00f3n <span class=\"_ _3\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>servicios <span class=\"_ _3\"> </span>a particulares <span class=\"_ _0\"></span>constituye <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>mayor\u00eda <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>cifra <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>negocios, <span class=\"_ _1\"></span>realiz\u00e1ndose <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>co<span class=\"_ _5\"></span>bro, <span class=\"_ _1\"></span>fu<span class=\"_ _5\"></span>ndamentalmente, <span class=\"_ _1\"></span>en efectivo o <span class=\"_ _3\"> </span>por <span class=\"_ _4\"> </span>me<span class=\"_ _5\"></span>dio <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>tarjetas <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>cr\u00e9dito <span class=\"_ _3\"> </span>o <span class=\"_ _4\"> </span>transfere<span class=\"_ _5\"></span>ncias. <span class=\"_ _3\"> </span>En <span class=\"_ _3\"> </span>cuanto <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>venta <span class=\"_ _4\"> </span>c<span class=\"_ _5\"></span>on <span class=\"_ _3\"> </span>pago <span class=\"_ _4\"> </span>aplazado, <span class=\"_ _3\"> </span>realizada fundamentalmente <span class=\"_ _5\"></span>a Sociedades <span class=\"_ _5\"></span>M\u00e9dicas y<span class=\"_ _5\"></span> Mutualidades, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>gesti\u00f3n <span class=\"_ _5\"></span>de riesgo <span class=\"_ _5\"></span>se efect\u00fa<span class=\"_ _5\"></span>a de <span class=\"_ _5\"></span>acuerdo c<span class=\"_ _5\"></span>on las directrices de la Direcci\u00f3n del Grupo<span class=\"lsa\">.<span class=\"_ _2b\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-64": {
   "value": "Actividades de inversi\u00f3n<span class=\"ff3\"> </span>El Grupo realiza sus actividades de inversi\u00f3n de acuerdo con los siguientes criterios: \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Para <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>bancos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>las<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>instituciones <span class=\"_ _b\"></span>financieras, <span class=\"_ _b\"></span>s\u00f3lo <span class=\"_ _b\"> </span>se <span class=\"_ _e\"> </span>aceptan <span class=\"_ _b\"></span>partes <span class=\"_ _b\"></span>clasificadas, <span class=\"_ _b\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>con </span>valoraciones i<span class=\"_ _0\"></span>ndependientes <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>reconozca <span class=\"_ _0\"></span>su elevada <span class=\"_ _0\"></span>solvencia, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>tengan <span class=\"_ _0\"></span>rangos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>calificaciones <span class=\"_ _0\"></span>crediticias de m\u00ednimo A.  \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Se invierte en productos <span class=\"_ _0\"></span>de naturaleza conservadora. </span>\u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Las <span class=\"_ _14\"> </span>autorizaciones <span class=\"_ _12\"> </span>para <span class=\"_ _12\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _14\"> </span>i<span class=\"_ _5\"></span>nversiones <span class=\"_ _12\"> </span>correspondientes <span class=\"_ _14\"> </span>est\u00e1n <span class=\"_ _12\"> </span>delimitadas <span class=\"_ _12\"> </span>en <span class=\"_ _14\"> </span>funci\u00f3n <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>lo<span class=\"_ _0\"></span>s </span>apoderamientos <span class=\"_ _0\"></span>otorgados <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _1\"></span>altos <span class=\"_ _0\"></span>directivos <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _1\"></span>dom<span class=\"_ _5\"></span>inante, <span class=\"_ _1\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>todo <span class=\"_ _0\"></span>caso, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st\u00e1n <span class=\"_ _0\"></span>enormemente restringidas. \u2022<span class=\"ff3\"> <span class=\"_ _9\"> </span>Habitualmente se trata de inve<span class=\"_ _0\"></span>rsiones con disponibilidad autom\u00e1tica de fondos. </span>2.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Riesgo de mercado </span>El riesgo de mercado <span class=\"_ _0\"></span>se produce <span class=\"_ _0\"></span>por la posible <span class=\"_ _0\"></span>p\u00e9rdida causada por v<span class=\"_ _0\"></span>ariaciones en el <span class=\"_ _0\"></span>valor razonable o e<span class=\"_ _0\"></span>n los futuros flujos de efectivo de un instrumento financiero debidas a cambios en los precios de <span class=\"_ _0\"></span>mercado.<span class=\"_ _5\"></span> El <span class=\"_ _e\"> </span>Grupo <span class=\"_ _4\"> </span>est\u00e1 <span class=\"_ _e\"> </span>e<span class=\"_ _5\"></span>xpuesto <span class=\"_ _e\"> </span>\u00fanicamente <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>riesgo <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>pre<span class=\"_ _5\"></span>cio <span class=\"_ _e\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _e\"> </span>t\u00edtu<span class=\"_ _5\"></span>los <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>c<span class=\"_ _5\"></span>apital <span class=\"_ _e\"> </span>debido <span class=\"_ _e\"> </span>a <span class=\"_ _4\"> </span>las <span class=\"_ _e\"> </span>inversiones mantenidas <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>e<span class=\"_ _5\"></span>l G<span class=\"_ _0\"></span>rupo <span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>lasificadas <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>el estado <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _0\"></span>financiera <span class=\"_ _0\"></span>consolidado <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>o a <span class=\"_ _1\"></span>valor raz<span class=\"_ _0\"></span>onable con <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ambios <span class=\"_ _1\"></span>en <span class=\"_ _0\"></span>otro <span class=\"_ _1\"></span>resultado <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ntegral, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>a<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _1\"></span>t\u00edtulos <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>renta <span class=\"_ _1\"></span>fija <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>entes <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>\u00fablicos <span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>empresas <span class=\"_ _1\"></span>privadas de <span class=\"_ _5\"></span>bajo <span class=\"_ _a\"></span>riesgo <span class=\"_ _5\"></span>crediticio.<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>Para <span class=\"_ _5\"></span>ge<span class=\"_ _5\"></span>stionar <span class=\"_ _5\"></span>este <span class=\"_ _a\"></span>riesgo <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>precio <span class=\"_ _5\"></span>proveniente <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>inversiones <span class=\"_ _5\"></span>en <span class=\"_ _a\"></span>instrumentos <span class=\"_ _5\"></span>de patrimonio <span class=\"_ _b\"></span>neto, <span class=\"_ _a\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>iversifica <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _a\"></span>ca<span class=\"_ _5\"></span>rtera. <span class=\"_ _a\"></span>La <span class=\"_ _b\"></span>diversificaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _a\"></span>cartera <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>h<span class=\"_ _0\"></span>ace <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>acuerdo <span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>n <span class=\"_ _b\"></span>los l\u00edmites establecidos con el Grupo.  El <span class=\"_ _5\"></span>riesgo <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>inter\u00e9s<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Grupo<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>surge <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>deuda <span class=\"_ _a\"></span>financiera. <span class=\"_ _5\"></span>Los <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>r\u00e9stamos <span class=\"_ _5\"></span>emitidos <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>tipos<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>variables exponen al <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>a riesgo <span class=\"_ _5\"></span>de tipo de <span class=\"_ _5\"></span>inter\u00e9s de <span class=\"_ _5\"></span>los flujos <span class=\"_ _5\"></span>de efectivo, <span class=\"_ _5\"></span>que est\u00e1 p<span class=\"_ _5\"></span>arcialmente compensado por el efectivo mantenido a tipos variables. El Grupo analiza la exposici\u00f3n al riesgo de<span class=\"_ _0\"></span> tipo de inter\u00e9s de <span class=\"_ _0\"></span>manera din\u00e1mica. El Grupo calcula <span class=\"_ _0\"></span>el impacto en<span class=\"_ _0\"></span> el resultado para un cambio determinado en el tipo de inter\u00e9s de lo<span class=\"_ _0\"></span>s pr\u00e9stamos existentes. <span class=\"_ _5\"></span> A efectos ilustrativos <span class=\"_ _0\"></span>se ha rea<span class=\"_ _0\"></span>lizado un an\u00e1lisis de <span class=\"_ _0\"></span>sensibilidad <span class=\"_ _0\"></span>sobre el impacto <span class=\"_ _0\"></span>en la posici\u00f3n f<span class=\"_ _0\"></span>inanciera neta del Grupo de las fluctuaciones en los tipos de inter\u00e9s. Para la r<span class=\"_ _0\"></span>ealizaci\u00f3n <span class=\"_ _0\"></span>del citado <span class=\"_ _0\"></span>an\u00e1lisis de <span class=\"_ _0\"></span>sensibilidad, <span class=\"_ _0\"></span>partimos d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la posici\u00f3n <span class=\"_ _0\"></span>financiera n<span class=\"_ _0\"></span>eta a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de diciembr<span class=\"_ _0\"></span>e de 2025 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>tomando <span class=\"_ _1\"></span>como referencia <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Euribor <span class=\"_ _0\"></span>mes <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>citada <span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ha, <span class=\"_ _0\"></span>aplicamos <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>variaci\u00f3n <span class=\"_ _0\"></span>+<span class=\"_ _5\"></span>- 100 puntos b\u00e1sicos. El an\u00e1lisis de s<span class=\"_ _5\"></span>ensibilidad realizado, demuestra que las variaciones en <span class=\"_ _5\"></span>el tipo de inter\u00e9s aplicado a l<span class=\"_ _5\"></span>a posici\u00f3n financiera neta, tendr\u00edan <span class=\"_ _5\"></span>un impacto a 31 d<span class=\"_ _5\"></span>e diciembre, que en <span class=\"_ _5\"></span>todo caso no s<span class=\"_ _5\"></span>er\u00eda significativo y que <span class=\"_ _5\"></span>afectar\u00eda exclusivamente al resultado financiero: Tipo de Referencia Deuda Financiera Intereses anuales 100 p.b. Intereses anuales (2) -100 p.b. Intereses anuales 31/12/2025 2,22% (7.927.609) (176.151) 3,22% (255.428) 1,22% (96.875) 31/12/2024 3,27% (7.201.988) (235.<span class=\"ls3\">793</span><span class=\"ls3\"><span class=\"ls0\">) </span></span>4,27% (307.<span class=\"ls3\">813</span><span class=\"ls3\"><span class=\"ls0\">) </span></span>2,27% (1<span class=\"ls3\">63<span class=\"ls0\">.</span>773</span><span class=\"ls3\"><span class=\"ls0\">) </span></span>Tipo de Referencia Inversiones financieras a corto plazo Intereses anuales 100 p.b. Intereses anuales (2) -100 p.b. Intereses anuales 31/12/2025 2,22% 44.833.755 996.206 3,22% 1.444.544 1,22% 547.868 31/12/2024 3,27% 28.439.502 931.109 4,27% 1.215.504 2,27% 64<span class=\"ls0\">6.714<span class=\"_ _2b\"> </span></span>Tipo de Referencia (euribor mes)<span class=\"_ _0\"></span> Posici\u00f3n Financiera Neta Intereses anuales 100 p.b. Intereses anuales (2) -100 p.b. Intereses anuales 31/12/2025 2,22% 42.396.899 942.059 3,22% 1.366.028 1,22% 518.090 31/12/2024 3,27% 30.531.660 99<span class=\"ls0\">9.</span>607<span class=\"ls0\"> </span>4,27% 1.304.<span class=\"ls3\">923</span> 2,27% 69<span class=\"ls0\">4.</span>290<span class=\"ls0\"> </span>El  Grupo <span class=\"_ _3\"> </span>desarrolla<span class=\"_ _5\"></span> <span class=\"_ _d\"> </span>su  a<span class=\"_ _0\"></span>ctividad  princ<span class=\"_ _0\"></span>ipalmente  en <span class=\"_ _3\"> </span>la  zona <span class=\"_ _d\"> </span>euro, <span class=\"_ _d\"> </span>por  lo <span class=\"_ _3\"> </span>que<span class=\"_ _5\"></span>  n<span class=\"_ _0\"></span>o  man<span class=\"_ _0\"></span>tiene <span class=\"_ _d\"> </span>exposiciones significativas a riesgos de tipo de cambio derivados de transacciones en moneda distinta d<span class=\"_ _0\"></span>el euro.<span class=\"_ _5\"></span> No <span class=\"_ _5\"></span>obstante, <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>mantiene actividad <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>Reino <span class=\"_ _5\"></span>Unido, <span class=\"_ _5\"></span>cuya <span class=\"_ _5\"></span>moneda <span class=\"_ _5\"></span>funcional es<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>la l<span class=\"_ _5\"></span>ibra esterlina <span class=\"_ _5\"></span>(GBP). En consecuencia, los est<span class=\"_ _0\"></span>ados financieros de di<span class=\"_ _0\"></span>cha filial se <span class=\"_ _0\"></span>convierten a euros <span class=\"_ _0\"></span>a efectos de <span class=\"_ _0\"></span>su consolidaci\u00f3n, l<span class=\"_ _0\"></span>o que <span class=\"_ _e\"> </span>puede <span class=\"_ _e\"> </span>generar <span class=\"_ _e\"> </span>diferencias <span class=\"_ _4\"> </span>de <span class=\"_ _e\"> </span>co<span class=\"_ _5\"></span>nversi\u00f3n <span class=\"_ _b\"> </span>d<span class=\"_ _5\"></span>erivadas <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>fluctuaci\u00f3n <span class=\"_ _e\"> </span>del <span class=\"_ _e\"> </span>ti<span class=\"_ _5\"></span>po <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>cambio <span class=\"_ _e\"> </span>entre <span class=\"_ _e\"> </span>l<span class=\"_ _5\"></span>a <span class=\"_ _e\"> </span>libra esterlina y el euro. Estas diferencias se registran en el pa<span class=\"_ _5\"></span>trimonio neto consolidado dentro del ep\u00edgrafe correspondiente a ajustes por <span class=\"_ _5\"></span>conversi\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>ti<span class=\"_ _5\"></span>enen <span class=\"_ _5\"></span>impacto <span class=\"_ _5\"></span>directo <span class=\"_ _a\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>resultado <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>ejercicio, <span class=\"_ _5\"></span>si<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>bien <span class=\"_ _5\"></span>pueden <span class=\"_ _a\"></span>generar <span class=\"_ _5\"></span>volatilidad <span class=\"_ _5\"></span>en determinadas magnitudes consolidadas. Adicionalmente, <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>mantie<span class=\"_ _5\"></span>ne <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>participaci\u00f3n <span class=\"_ _a\"></span>financiera <span class=\"_ _a\"></span>cuyo <span class=\"_ _a\"></span>capital <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>st\u00e1 <span class=\"_ _a\"></span>denominado <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>d\u00f3lares <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> Hong Kong (HKD), cuya exposici\u00f3n al riesgo de tipo de cambio no es significativa en el contexto del Grupo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-66": {
   "value": "3.<span class=\"ls0\"> <span class=\"_ _c\"> </span>Riesgo de liquidez </span>La <span class=\"_ _12\"> </span>estructura <span class=\"_ _14\"> </span>financiera <span class=\"_ _12\"> </span>del <span class=\"_ _12\"> </span>Grupo <span class=\"_ _12\"> </span>presenta <span class=\"_ _14\"> </span>un <span class=\"_ _12\"> </span>bajo <span class=\"_ _12\"> </span>ri<span class=\"_ _0\"></span>esgo <span class=\"_ _12\"> </span>de <span class=\"_ _14\"> </span>liquidez <span class=\"_ _12\"> </span>dado <span class=\"_ _14\"> </span>el <span class=\"_ _12\"> </span>moderado <span class=\"_ _12\"> </span>n<span class=\"_ _0\"></span>ivel <span class=\"_ _12\"> </span>de<span class=\"_ _0\"></span> apalancamiento financiero y los elevados flujos de tesorer\u00eda <span class=\"_ _0\"></span>derivados del ciclo de explotaci\u00f3n.<span class=\"_ _5\"></span> El riesgo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>iquidez <span class=\"_ _0\"></span>vendr\u00eda <span class=\"_ _0\"></span>motivado <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>posibilidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>pueda <span class=\"_ _0\"></span>disponer <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>fondos <span class=\"_ _1\"></span>l<span class=\"_ _5\"></span>\u00edquidos, o <span class=\"_ _e\"> </span>acceder <span class=\"_ _b\"> </span>a<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>el<span class=\"_ _5\"></span>los, <span class=\"_ _b\"></span>en <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>cuant\u00eda <span class=\"_ _b\"></span>suficiente <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>al <span class=\"_ _b\"> </span>c<span class=\"_ _5\"></span>oste <span class=\"_ _b\"> </span>a<span class=\"_ _5\"></span>decuado, <span class=\"_ _b\"></span>pa<span class=\"_ _5\"></span>ra <span class=\"_ _b\"></span>hacer <span class=\"_ _e\"> </span>frente <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>todo <span class=\"_ _b\"></span>momento <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>las obligaciones de pago. El objetivo del Grupo es mantener las disponibilidades de liquidez necesarias. Las <span class=\"_ _0\"></span>pol\u00edticas <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>el Gru<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>establecen <span class=\"_ _1\"></span>l\u00edmites razonables <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>liquidez <span class=\"_ _1\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>han <span class=\"_ _1\"></span>de ser <span class=\"_ _1\"></span>mantenidos en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>todo <span class=\"_ _0\"></span>momento: \u2022<span class=\"ff2 sc0\"> <span class=\"_ _2a\"> </span><span class=\"ff3 fs2\">Los excesos de liquidez s\u00f3lo <span class=\"_ _0\"></span>se pueden invertir en<span class=\"_ _0\"></span> determinados tipos de acti<span class=\"_ _0\"></span>vos (ver apartado anterior </span></span>sobre riesgo de cr\u00e9ditos-actividades de inversi\u00f3n) que garanticen su liquidez. \u2022<span class=\"ff2 sc0\"> <span class=\"_ _2a\"> </span><span class=\"ff3 fs2\">Adicionalmente, e<span class=\"_ _0\"></span>l Gru<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>sigue <span class=\"_ _0\"></span>pol\u00edticas <span class=\"_ _0\"></span>prudentes<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>financiaci\u00f3n <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>xterna, <span class=\"_ _0\"></span>acudiendo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>m<span class=\"_ _5\"></span>isma <span class=\"_ _0\"></span>de </span></span>forma <span class=\"_ _5\"></span>muy<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>puntual <span class=\"_ _5\"></span>y, <span class=\"_ _5\"></span>n<span class=\"_ _5\"></span>ormalmente, <span class=\"_ _5\"></span>solo <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>ara <span class=\"_ _5\"></span>financiar <span class=\"_ _5\"></span>proyec<span class=\"_ _5\"></span>tos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>inversi\u00f3n <span class=\"_ _a\"></span>o <span class=\"_ _5\"></span>combinaciones <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>negocios.<span class=\"_ _a\"></span> En <span class=\"_ _a\"></span>este <span class=\"_ _5\"></span>sentido, <span class=\"_ _a\"></span>durante <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _5\"></span>202<span class=\"_ _5\"></span>5 <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _5\"></span>dominante <span class=\"_ _5\"></span>suscribi\u00f3 <span class=\"_ _a\"></span>varios <span class=\"_ _5\"></span>contratos <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>pr\u00e9<span class=\"_ _5\"></span>stamo <span class=\"_ _5\"></span>con diferentes <span class=\"_ _e\"> </span>entidades <span class=\"_ _e\"> </span>bancarias, <span class=\"_ _e\"> </span>cuyo <span class=\"_ _e\"> </span>importe <span class=\"_ _e\"> </span>total <span class=\"_ _e\"> </span>asciende <span class=\"_ _b\"></span>a <span class=\"_ _3\"> </span>3 <span class=\"_ _e\"> </span>millones <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>euros <span class=\"_ _e\"> </span>(7,2 <span class=\"_ _e\"> </span>millones <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>2024)<span class=\"lsa\">, </span>incrementando las inversiones en activos fijos y manteniendo el ratio de pay<span class=\"_ _5\"></span>-out del ejercicio anterior. \u2022<span class=\"ff2 sc0\"> <span class=\"_ _2a\"> </span><span class=\"ff3 fs2\">Los <span class=\"_ _5\"></span>pr\u00e9stamos <span class=\"_ _5\"></span>suscritos <span class=\"_ _5\"></span>durante <span class=\"_ _5\"></span>a<span class=\"_ _5\"></span>mbos <span class=\"_ _5\"></span>ejercicios <span class=\"_ _5\"></span>fueron <span class=\"_ _5\"></span>contratados <span class=\"_ _a\"></span>en unas <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>ondiciones <span class=\"_ _5\"></span>financieras </span></span>muy <span class=\"_ _4\"> </span>competitivas, <span class=\"_ _4\"> </span>lo <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>avala <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>percepci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _4\"> </span>s<span class=\"_ _5\"></span>olvencia <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>solidez <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>goza <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>Grupo <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>\u00e1m<span class=\"_ _5\"></span>bito financiero. \u2022<span class=\"ff2 sc0\"> <span class=\"_ _2a\"> </span><span class=\"ff3 fs2\">El Grupo presenta un <span class=\"_ _0\"></span>Fondo de Maniobra negativo de <span class=\"_ _0\"></span>2.128 miles de e<span class=\"_ _0\"></span>uros al 31 de d<span class=\"_ _0\"></span>iciembre de 2025 </span></span>(fondo <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>maniobra <span class=\"_ _a\"></span>negativo <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>2.717 <span class=\"_ _a\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>euros <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>3<span class=\"_ _5\"></span>1 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>2024) <span class=\"_ _a\"></span>debido <span class=\"_ _a\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _a\"></span>actividad <span class=\"_ _a\"></span>del Grupo en la cual se cobra la mayor\u00eda de las ventas en el momento de la prestac<span class=\"_ _0\"></span>i\u00f3n del servicio.<span class=\"_ _5\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-525": {
   "value": "30. <span class=\"_ _22\"> </span>VALORES RAZONABLES DE INSTRUMENTOS FINANCIEROS La <span class=\"_ _a\"></span>tabla <span class=\"_ _a\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>muestra<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>continuaci\u00f3n <span class=\"_ _a\"></span>incluye <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _a\"></span>an\u00e1lisis <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _a\"></span>instrumentos <span class=\"_ _a\"></span>financieros <span class=\"_ _a\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>valoran <span class=\"_ _b\"></span>a valor <span class=\"_ _a\"></span>razonable <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>estado <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>situa<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _a\"></span>financiera <span class=\"_ _a\"></span>consolidado<span class=\"_ _5\"></span>, <span class=\"_ _a\"></span>clasificados <span class=\"_ _a\"></span>po<span class=\"_ _5\"></span>r <span class=\"_ _5\"></span>m<span class=\"_ _5\"></span>\u00e9todo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>valoraci\u00f3n. <span class=\"_ _a\"></span>Los distintos niveles se han definido como sigue: \u2022<span class=\"ff3\"> <span class=\"_ _1c\"> </span>Nivel 1- Valores de cotizaci\u00f3n (no ajustados) en mercados a<span class=\"_ _0\"></span>ctivos para activos o pasivos id\u00e9nticos<span class=\"_ _5\"></span>. </span>\u2022<span class=\"ff3\"> <span class=\"_ _1c\"> </span>Nivel <span class=\"_ _0\"></span>2- <span class=\"_ _0\"></span>T\u00e9<span class=\"_ _0\"></span>cnicas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>valoraci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _0\"></span>para <span class=\"_ _1\"></span>las que <span class=\"_ _1\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _0\"></span>variable <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>menor <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ivel <span class=\"_ _0\"></span>utilizada, <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>sea <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>ignificativa <span class=\"_ _0\"></span>para<span class=\"_ _0\"></span> </span>el c\u00e1lculo, es directa o indirectamente observable. \u2022<span class=\"ff3\"> <span class=\"_ _1c\"> </span>Nivel <span class=\"_ _0\"></span>3- <span class=\"_ _0\"></span>T\u00e9<span class=\"_ _0\"></span>cnicas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>valoraci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _0\"></span>para <span class=\"_ _1\"></span>las que <span class=\"_ _1\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _0\"></span>variable <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>menor <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ivel <span class=\"_ _0\"></span>utilizada, <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>sea <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>ignificativa <span class=\"_ _0\"></span>para<span class=\"_ _0\"></span> </span>el c\u00e1lculo, no es observable. 31/12/2025 Nivel 1 Nivel 2 Nivel 3 Total Activos financ<span class=\"_ _0\"></span>ieros a valor ra<span class=\"_ _0\"></span>zonable con cambios en<span class=\"_ _0\"></span> otro resultado<span class=\"_ _0\"></span> integral 44.732.441 - - 44.732.441 31/12/2024 Nivel 1 Nivel 2 Nivel 3 Total Activos financ<span class=\"_ _0\"></span>ieros a valor ra<span class=\"_ _0\"></span>zonable con cambios en<span class=\"_ _0\"></span> otro resultado<span class=\"_ _0\"></span> integral 27.590.861 - - 27.590.861 31/12/2025 Nivel 1 Nivel 2 Nivel 3 Total Pasivos financ<span class=\"_ _0\"></span>ieros a valor<span class=\"_ _0\"></span> razonable con cambios en<span class=\"_ _0\"></span> otro resultado<span class=\"_ _0\"></span> integral (Nota 4.b) - - 6.643.110 6.643.110 Pasivos financ<span class=\"_ _0\"></span>ieros a valor<span class=\"_ _0\"></span> razonable con cambios en<span class=\"_ _0\"></span> p\u00e9rdidas y<span class=\"_ _0\"></span> ganancias (Nota 6) - - 3.588.880 3.588.880 31/12/2024 Nivel 1 Nivel 2 Nivel 3 Total Pasivos financ<span class=\"_ _0\"></span>ieros a valor<span class=\"_ _0\"></span> razonable con cambios en<span class=\"_ _0\"></span> p\u00e9rdidas y<span class=\"_ _0\"></span> ganancias - - 4.641.503 4.641.503 Instrumentos financieros en el Nivel 1 El v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>instrumentos <span class=\"_ _0\"></span>financiero<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>negocian <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>m<span class=\"_ _5\"></span>ercados <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>basa <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>precios de coti<span class=\"_ _0\"></span>zaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mercado <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>del estado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>situaci\u00f3n <span class=\"_ _0\"></span>financiera <span class=\"_ _0\"></span>consolidado. U<span class=\"_ _0\"></span>n m<span class=\"_ _0\"></span>ercado s<span class=\"_ _0\"></span>e c<span class=\"_ _0\"></span>onsidera activo cuando <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>puede disponer <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los pr<span class=\"_ _0\"></span>ecios de <span class=\"_ _0\"></span>cotizaci\u00f3n de<span class=\"_ _0\"></span> forma <span class=\"_ _0\"></span>f\u00e1cil y<span class=\"_ _0\"></span> regular <span class=\"_ _0\"></span>a tra<span class=\"_ _0\"></span>v\u00e9s de <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>bolsa, de<span class=\"_ _0\"></span> intermediarios financieros, de una instituci\u00f3n s<span class=\"_ _5\"></span>ectorial, de un se<span class=\"_ _5\"></span>rvicio de precios o de un <span class=\"_ _5\"></span>organismo regulador, y <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>sos <span class=\"_ _a\"></span>precios <span class=\"_ _b\"></span>reflejan <span class=\"_ _a\"></span>transacciones <span class=\"_ _a\"></span>actuales <span class=\"_ _b\"></span>de <span class=\"_ _5\"></span>m<span class=\"_ _5\"></span>ercado <span class=\"_ _a\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _a\"></span>pro<span class=\"_ _5\"></span>ducen <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span>egularmente, <span class=\"_ _a\"></span>entre <span class=\"_ _b\"></span>partes <span class=\"_ _5\"></span>qu<span class=\"_ _5\"></span>e act\u00faan <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>condiciones <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>independencia <span class=\"_ _a\"></span>mutua. <span class=\"_ _a\"></span>El <span class=\"_ _b\"></span>precio <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>cotizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>mercado <span class=\"_ _a\"></span>usado <span class=\"_ _a\"></span>para <span class=\"_ _b\"></span>los <span class=\"_ _a\"></span>activos financieros <span class=\"_ _b\"></span>mantenid<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>s <span class=\"_ _b\"></span>el <span class=\"_ _a\"></span>precio <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>orriente <span class=\"_ _a\"></span>comprado<span class=\"_ _5\"></span>r. <span class=\"_ _a\"></span>Estos <span class=\"_ _b\"></span>instrumento<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>i<span class=\"_ _5\"></span>ncluyen <span class=\"_ _a\"></span>en <span class=\"_ _b\"></span>el Nivel 1. Para <span class=\"_ _5\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>financieros <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>largo <span class=\"_ _5\"></span>plazo <span class=\"_ _a\"></span>referenciados <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>tipo <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>inter\u00e9s <span class=\"_ _a\"></span>variable, <span class=\"_ _5\"></span>el <span class=\"_ _b\"></span>Gru<span class=\"_ _0\"></span>po <span class=\"_ _5\"></span>ha <span class=\"_ _a\"></span>estimado <span class=\"_ _5\"></span>que su  v<span class=\"_ _5\"></span>alor  en <span class=\"_ _2\"> </span>libros <span class=\"_ _2\"> </span>no <span class=\"_ _2\"> </span>difiere  significativamente <span class=\"_ _2\"> </span>de  s<span class=\"_ _5\"></span>u  valor <span class=\"_ _14\"> </span>r<span class=\"_ _0\"></span>azonable  al <span class=\"_ _2\"> </span>no <span class=\"_ _2\"> </span>haberse  v<span class=\"_ _5\"></span>isto  modificadas significativamente <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>condiciones <span class=\"_ _1\"></span>iniciales <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _1\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>del Grupo <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>contrapart<span class=\"_ _0\"></span>es. <span class=\"_ _0\"></span>Para <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos y pasivos <span class=\"_ _0\"></span>financiero<span class=\"_ _0\"></span>s a <span class=\"_ _0\"></span>corto <span class=\"_ _0\"></span>plazo <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>hay <span class=\"_ _0\"></span>diferencias signific<span class=\"_ _0\"></span>ativas entre <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>nominal <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>su v<span class=\"_ _0\"></span>alor r<span class=\"_ _0\"></span>azonable. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-65": {
   "value": "30. <span class=\"_ _22\"> </span>VALORES RAZONABLES DE INSTRUMENTOS FINANCIEROS La <span class=\"_ _a\"></span>tabla <span class=\"_ _a\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>muestra<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>continuaci\u00f3n <span class=\"_ _a\"></span>incluye <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _a\"></span>an\u00e1lisis <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _a\"></span>instrumentos <span class=\"_ _a\"></span>financieros <span class=\"_ _a\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>valoran <span class=\"_ _b\"></span>a valor <span class=\"_ _a\"></span>razonable <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>estado <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>situa<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _a\"></span>financiera <span class=\"_ _a\"></span>consolidado<span class=\"_ _5\"></span>, <span class=\"_ _a\"></span>clasificados <span class=\"_ _a\"></span>po<span class=\"_ _5\"></span>r <span class=\"_ _5\"></span>m<span class=\"_ _5\"></span>\u00e9todo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>valoraci\u00f3n. <span class=\"_ _a\"></span>Los distintos niveles se han definido como sigue: \u2022<span class=\"ff3\"> <span class=\"_ _1c\"> </span>Nivel 1- Valores de cotizaci\u00f3n (no ajustados) en mercados a<span class=\"_ _0\"></span>ctivos para activos o pasivos id\u00e9nticos<span class=\"_ _5\"></span>. </span>\u2022<span class=\"ff3\"> <span class=\"_ _1c\"> </span>Nivel <span class=\"_ _0\"></span>2- <span class=\"_ _0\"></span>T\u00e9<span class=\"_ _0\"></span>cnicas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>valoraci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _0\"></span>para <span class=\"_ _1\"></span>las que <span class=\"_ _1\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _0\"></span>variable <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>menor <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ivel <span class=\"_ _0\"></span>utilizada, <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>sea <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>ignificativa <span class=\"_ _0\"></span>para<span class=\"_ _0\"></span> </span>el c\u00e1lculo, es directa o indirectamente observable. \u2022<span class=\"ff3\"> <span class=\"_ _1c\"> </span>Nivel <span class=\"_ _0\"></span>3- <span class=\"_ _0\"></span>T\u00e9<span class=\"_ _0\"></span>cnicas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>valoraci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _0\"></span>para <span class=\"_ _1\"></span>las que <span class=\"_ _1\"></span>l<span class=\"_ _5\"></span>a <span class=\"_ _0\"></span>variable <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>menor <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ivel <span class=\"_ _0\"></span>utilizada, <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>sea <span class=\"_ _1\"></span>s<span class=\"_ _5\"></span>ignificativa <span class=\"_ _0\"></span>para<span class=\"_ _0\"></span> </span>el c\u00e1lculo, no es observable. 31/12/2025 Nivel 1 Nivel 2 Nivel 3 Total Activos financ<span class=\"_ _0\"></span>ieros a valor ra<span class=\"_ _0\"></span>zonable con cambios en<span class=\"_ _0\"></span> otro resultado<span class=\"_ _0\"></span> integral 44.732.441 - - 44.732.441 31/12/2024 Nivel 1 Nivel 2 Nivel 3 Total Activos financ<span class=\"_ _0\"></span>ieros a valor ra<span class=\"_ _0\"></span>zonable con cambios en<span class=\"_ _0\"></span> otro resultado<span class=\"_ _0\"></span> integral 27.590.861 - - 27.590.861 31/12/2025 Nivel 1 Nivel 2 Nivel 3 Total Pasivos financ<span class=\"_ _0\"></span>ieros a valor<span class=\"_ _0\"></span> razonable con cambios en<span class=\"_ _0\"></span> otro resultado<span class=\"_ _0\"></span> integral (Nota 4.b) - - 6.643.110 6.643.110 Pasivos financ<span class=\"_ _0\"></span>ieros a valor<span class=\"_ _0\"></span> razonable con cambios en<span class=\"_ _0\"></span> p\u00e9rdidas y<span class=\"_ _0\"></span> ganancias (Nota 6) - - 3.588.880 3.588.880 31/12/2024 Nivel 1 Nivel 2 Nivel 3 Total Pasivos financ<span class=\"_ _0\"></span>ieros a valor<span class=\"_ _0\"></span> razonable con cambios en<span class=\"_ _0\"></span> p\u00e9rdidas y<span class=\"_ _0\"></span> ganancias - - 4.641.503 4.641.503 Instrumentos financieros en el Nivel 1 El v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>instrumentos <span class=\"_ _0\"></span>financiero<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>negocian <span class=\"_ _0\"></span>en <span class=\"_ _1\"></span>m<span class=\"_ _5\"></span>ercados <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>basa <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>precios de coti<span class=\"_ _0\"></span>zaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mercado <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>del estado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>situaci\u00f3n <span class=\"_ _0\"></span>financiera <span class=\"_ _0\"></span>consolidado. U<span class=\"_ _0\"></span>n m<span class=\"_ _0\"></span>ercado s<span class=\"_ _0\"></span>e c<span class=\"_ _0\"></span>onsidera activo cuando <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>puede disponer <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los pr<span class=\"_ _0\"></span>ecios de <span class=\"_ _0\"></span>cotizaci\u00f3n de<span class=\"_ _0\"></span> forma <span class=\"_ _0\"></span>f\u00e1cil y<span class=\"_ _0\"></span> regular <span class=\"_ _0\"></span>a tra<span class=\"_ _0\"></span>v\u00e9s de <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>bolsa, de<span class=\"_ _0\"></span> intermediarios financieros, de una instituci\u00f3n s<span class=\"_ _5\"></span>ectorial, de un se<span class=\"_ _5\"></span>rvicio de precios o de un <span class=\"_ _5\"></span>organismo regulador, y <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>sos <span class=\"_ _a\"></span>precios <span class=\"_ _b\"></span>reflejan <span class=\"_ _a\"></span>transacciones <span class=\"_ _a\"></span>actuales <span class=\"_ _b\"></span>de <span class=\"_ _5\"></span>m<span class=\"_ _5\"></span>ercado <span class=\"_ _a\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _a\"></span>pro<span class=\"_ _5\"></span>ducen <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span>egularmente, <span class=\"_ _a\"></span>entre <span class=\"_ _b\"></span>partes <span class=\"_ _5\"></span>qu<span class=\"_ _5\"></span>e act\u00faan <span class=\"_ _b\"></span>en <span class=\"_ _a\"></span>condiciones <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>independencia <span class=\"_ _a\"></span>mutua. <span class=\"_ _a\"></span>El <span class=\"_ _b\"></span>precio <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>cotizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>mercado <span class=\"_ _a\"></span>usado <span class=\"_ _a\"></span>para <span class=\"_ _b\"></span>los <span class=\"_ _a\"></span>activos financieros <span class=\"_ _b\"></span>mantenid<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>s <span class=\"_ _b\"></span>el <span class=\"_ _a\"></span>precio <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>orriente <span class=\"_ _a\"></span>comprado<span class=\"_ _5\"></span>r. <span class=\"_ _a\"></span>Estos <span class=\"_ _b\"></span>instrumento<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>s<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>i<span class=\"_ _5\"></span>ncluyen <span class=\"_ _a\"></span>en <span class=\"_ _b\"></span>el Nivel 1. Para <span class=\"_ _5\"></span>los <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>financieros <span class=\"_ _5\"></span>a <span class=\"_ _a\"></span>largo <span class=\"_ _5\"></span>plazo <span class=\"_ _a\"></span>referenciados <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>tipo <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>inter\u00e9s <span class=\"_ _a\"></span>variable, <span class=\"_ _5\"></span>el <span class=\"_ _b\"></span>Gru<span class=\"_ _0\"></span>po <span class=\"_ _5\"></span>ha <span class=\"_ _a\"></span>estimado <span class=\"_ _5\"></span>que su  v<span class=\"_ _5\"></span>alor  en <span class=\"_ _2\"> </span>libros <span class=\"_ _2\"> </span>no <span class=\"_ _2\"> </span>difiere  significativamente <span class=\"_ _2\"> </span>de  s<span class=\"_ _5\"></span>u  valor <span class=\"_ _14\"> </span>r<span class=\"_ _0\"></span>azonable  al <span class=\"_ _2\"> </span>no <span class=\"_ _2\"> </span>haberse  v<span class=\"_ _5\"></span>isto  modificadas significativamente <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>condiciones <span class=\"_ _1\"></span>iniciales <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _1\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>del Grupo <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>las <span class=\"_ _0\"></span>contrapart<span class=\"_ _0\"></span>es. <span class=\"_ _0\"></span>Para <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos y pasivos <span class=\"_ _0\"></span>financiero<span class=\"_ _0\"></span>s a <span class=\"_ _0\"></span>corto <span class=\"_ _0\"></span>plazo <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>hay <span class=\"_ _0\"></span>diferencias signific<span class=\"_ _0\"></span>ativas entre <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>nominal <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>su v<span class=\"_ _0\"></span>alor r<span class=\"_ _0\"></span>azonable. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-68": {
   "value": "31. <span class=\"_ _22\"> </span>COMPONENTES DE OTRO RESULTADO GLOBAL El detalle de \u201cComponentes de otro resultado global\u201d <span class=\"ff3\">que corresponde a la Sociedad dominante <span class=\"ls2\">a </span>31 de</span><span class=\"ff3\"> </span>diciembre de 2025 y 2024 es como sigue: Euros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Activos financier<span class=\"_ _0\"></span>os a valor razona<span class=\"_ _0\"></span>ble con cambios en otro re<span class=\"_ _0\"></span>sultado <span class=\"_ _0\"></span>integral, neto de impuestos 286.852 50.955 Diferencias de <span class=\"_ _0\"></span>conversi\u00f3n 174.435 (351.669) Ganancias y p\u00e9rd<span class=\"_ _0\"></span>idas actuariale<span class=\"_ _0\"></span>s, neto de impuestos (9.631) - Beneficio / (p\u00e9r<span class=\"_ _0\"></span>dida) del ejerc<span class=\"_ _0\"></span>icio neta de<span class=\"_ _0\"></span> impuestos 451.656 (300.713) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-67": {
   "value": "32. <span class=\"_ _22\"> </span>INFORMACI\u00d3N MEDIOAMBIENTAL El Grupo <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>ha i<span class=\"_ _5\"></span>ncurrido en <span class=\"_ _5\"></span>gastos, ni <span class=\"_ _5\"></span>ha <span class=\"_ _5\"></span>adquirido activos durante <span class=\"_ _5\"></span>los ejercicios <span class=\"_ _5\"></span>anuales terminados <span class=\"_ _5\"></span>el <span class=\"_ _b\"></span>31 de diciembre <span class=\"_ _12\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _12\"> </span>202<span class=\"_ _5\"></span>5 <span class=\"_ _12\"> </span>y <span class=\"_ _1b\"> </span>2024, <span class=\"_ _1b\"> </span>ni <span class=\"_ _12\"> </span>tiene <span class=\"_ _1b\"> </span>conocimiento <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>l<span class=\"_ _5\"></span>a <span class=\"_ _12\"> </span>e<span class=\"_ _5\"></span>xistencia <span class=\"_ _12\"> </span>de <span class=\"_ _1b\"> </span>contingencias <span class=\"_ _12\"> </span>de <span class=\"_ _1b\"> </span>naturaleza medioambiental <span class=\"_ _e\"> </span>q<span class=\"_ _5\"></span>ue <span class=\"_ _e\"> </span>pu<span class=\"_ _5\"></span>dieran <span class=\"_ _e\"> </span>ser <span class=\"_ _4\"> </span>significativas <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>relaci\u00f3n <span class=\"_ _e\"> </span>c<span class=\"_ _5\"></span>on <span class=\"_ _4\"> </span>el <span class=\"_ _e\"> </span>p<span class=\"_ _5\"></span>atrimonio, <span class=\"_ _e\"> </span>la<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>situaci\u00f3n <span class=\"_ _4\"> </span>financiera <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>los resultados consolidados del Grupo al 31 de diciembre de 2025 y 2024.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-70": {
   "value": "34. <span class=\"_ _22\"> </span>ACTIVOS CONTINGENTES El <span class=\"_ _4\"> </span>19 <span class=\"_ _4\"> </span>de <span class=\"_ _e\"> </span>ene<span class=\"_ _5\"></span>ro, <span class=\"_ _e\"> </span>el <span class=\"_ _4\"> </span>Tribunal <span class=\"_ _4\"> </span>Constitucional <span class=\"_ _4\"> </span>dict\u00f3 <span class=\"_ _e\"> </span>una<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>sen<span class=\"_ _5\"></span>tencia <span class=\"_ _e\"> </span>decla<span class=\"_ _5\"></span>rando <span class=\"_ _e\"> </span>la <span class=\"_ _4\"> </span>inconstitucionalidad <span class=\"_ _e\"> </span>d<span class=\"_ _5\"></span>el <span class=\"_ _4\"> </span>RDL 3/2016, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>diciembre, <span class=\"_ _1\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _1\"></span>c<span class=\"_ _5\"></span>onten\u00eda <span class=\"_ _0\"></span>diferentes <span class=\"_ _1\"></span>m<span class=\"_ _5\"></span>edidas <span class=\"_ _0\"></span>restrictivas <span class=\"_ _1\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>\u00e1<span class=\"_ _0\"></span>mbito <span class=\"_ _0\"></span>tributario. <span class=\"_ _1\"></span>Dicha Sentencia tiene un impact<span class=\"_ _0\"></span>o directo y<span class=\"_ _0\"></span> positivo <span class=\"_ _0\"></span>en las declaraciones <span class=\"_ _0\"></span>del Impuesto <span class=\"_ _0\"></span>sobre Sociedades <span class=\"_ _0\"></span>del G<span class=\"_ _0\"></span>rupo consolidado espa\u00f1ol correspondientes al p<span class=\"_ _0\"></span>eriodo 2016, al estar <span class=\"_ _0\"></span>impugnado. El efecto de la Se<span class=\"_ _0\"></span>ntencia no ha sido re<span class=\"_ _0\"></span>gistrado contablemente, en cualquier el importe reclamado en cuota asciende a <span class=\"_ _5\"></span>388 miles de euros. En <span class=\"_ _b\"></span>la <span class=\"_ _b\"> </span>medida <span class=\"_ _e\"> </span>en <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>inconstitucionalidad <span class=\"_ _b\"></span>se<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>declar\u00f3 <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>razones <span class=\"_ _b\"></span>formales, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>le<span class=\"_ _5\"></span>gislador <span class=\"_ _b\"></span>ya <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>adoptado medidas para contrarrestar <span class=\"_ _0\"></span>los efectos recaudatorios de e<span class=\"_ _0\"></span>sa declaraci\u00f3n d<span class=\"_ _0\"></span>e inconstitucionalidad, d<span class=\"_ _0\"></span>e forma que los <span class=\"_ _5\"></span>deterioros <span class=\"_ _5\"></span>fiscales <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>fueron ob<span class=\"_ _5\"></span>jeto <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>reversi\u00f3n <span class=\"_ _5\"></span>autom\u00e1tica <span class=\"_ _5\"></span>deber\u00e1n <span class=\"_ _5\"></span>integrarse <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>base <span class=\"_ _5\"></span>imponible <span class=\"_ _5\"></span>del primer <span class=\"_ _a\"></span>per\u00edodo <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>comience <span class=\"_ _a\"></span>a <span class=\"_ _b\"></span>partir <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>1 <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _a\"></span>enero <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2024. <span class=\"_ _a\"></span>Dado <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>hab\u00eda <span class=\"_ _a\"></span>recibido <span class=\"_ _a\"></span>h<span class=\"_ _5\"></span>asta <span class=\"_ _a\"></span>la fecha <span class=\"_ _3\"> </span>ninguna <span class=\"_ _d\"> </span>resoluci\u00f3n <span class=\"_ _3\"> </span>favorable <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la<span class=\"_ _5\"></span> <span class=\"_ _3\"> </span>inconstitucionalidad <span class=\"_ _3\"> </span>del <span class=\"_ _d\"> </span>RDL <span class=\"_ _3\"> </span>3/2016, <span class=\"_ _3\"> </span>no  registr\u00f3 <span class=\"_ _3\"> </span>ni <span class=\"_ _d\"> </span>contable <span class=\"_ _3\"> </span>ni fiscalmente <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>reversi\u00f3n <span class=\"_ _d\"> </span>del <span class=\"_ _3\"> </span>m<span class=\"_ _5\"></span>encionado <span class=\"_ _d\"> </span>deterioro, <span class=\"_ _d\"> </span>ni <span class=\"_ _d\"> </span>realiz\u00f3 <span class=\"_ _3\"> </span>ninguna  integraci\u00f3n <span class=\"_ _3\"> </span>del  mismo <span class=\"_ _3\"> </span>en  la <span class=\"_ _3\"> </span>base imponible del ejercicio 2024. Con <span class=\"_ _b\"> </span>fe<span class=\"_ _5\"></span>cha <span class=\"_ _b\"></span>12<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>enero <span class=\"_ _b\"></span>de <span class=\"_ _e\"> </span>2026, <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>Grupo <span class=\"_ _b\"></span>ha <span class=\"_ _e\"> </span>recibido <span class=\"_ _b\"></span>sentencia <span class=\"_ _e\"> </span>estimatoria <span class=\"_ _e\"> </span>de <span class=\"_ _b\"></span>la <span class=\"_ _e\"> </span>Audiencia <span class=\"_ _e\"> </span>Nacional. <span class=\"_ _b\"></span>No obstante, a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha de <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ormulaci\u00f3n de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>presentes <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>anuales<span class=\"_ _5\"></span> <span class=\"_ _0\"></span>consolidadas, no <span class=\"_ _0\"></span>hemos <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>informados de <span class=\"_ _0\"></span>si <span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>misma <span class=\"_ _1\"></span>h<span class=\"_ _5\"></span>a <span class=\"_ _0\"></span>adquir<span class=\"_ _0\"></span>ido <span class=\"_ _0\"></span>firmeza <span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>si, <span class=\"_ _1\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>contrario, <span class=\"_ _0\"></span>frente <span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mis<span class=\"_ _0\"></span>ma <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>Tribunal <span class=\"_ _0\"></span>Econ\u00f3mico <span class=\"_ _1\"></span>Administrativo Central ha procedido a interponer recurso de casaci\u00f3n Por otra parte, e<span class=\"_ _0\"></span>n relaci\u00f3n <span class=\"_ _0\"></span>con procedimientos <span class=\"_ _0\"></span>abiertos que <span class=\"_ _0\"></span>no figuran en <span class=\"_ _0\"></span>el b<span class=\"_ _0\"></span>alance, c<span class=\"_ _5\"></span>on fecha 12 <span class=\"_ _0\"></span>de mayo <span class=\"_ _0\"></span>de 2023 <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>notific\u00f3 <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Resoluci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"> </span>11 <span class=\"_ _e\"> </span>de <span class=\"_ _b\"></span>mayo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Subdirector <span class=\"_ _b\"></span>General <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Ordenaci\u00f3n <span class=\"_ _b\"></span>e Impugnaciones <span class=\"_ _a\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _a\"></span>Tesorer\u00eda <span class=\"_ _a\"></span>General <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _b\"></span>Seguridad <span class=\"_ _a\"></span>Social, <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _a\"></span>se <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>esestimaron <span class=\"_ _a\"></span>las <span class=\"_ _b\"></span>al<span class=\"_ _0\"></span>egaciones presentadas <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>frente <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>Actas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>liquidaci\u00f3n <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>aplic\u00f3 <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>provisi\u00f3n <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>por<span class=\"_ _0\"></span> importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>889 miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euros. <span class=\"_ _5\"></span>El<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>19 de <span class=\"_ _5\"></span>mayo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2023, <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>procedi\u00f3 al <span class=\"_ _5\"></span>abono <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las c<span class=\"_ _5\"></span>uotas <span class=\"_ _5\"></span>dejadas de ingresar <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>seguridad <span class=\"_ _a\"></span>social, <span class=\"_ _a\"></span>por <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>periodo <span class=\"_ _a\"></span>comprendido <span class=\"_ _a\"></span>entre <span class=\"_ _a\"></span>ma<span class=\"_ _5\"></span>rzo <span class=\"_ _b\"></span>y <span class=\"_ _5\"></span>junio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2020 <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>al <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>orrespondiente recargo <span class=\"_ _12\"> </span>por <span class=\"_ _14\"> </span>falta <span class=\"_ _12\"> </span>de <span class=\"_ _14\"> </span>ingreso <span class=\"_ _12\"> </span>en <span class=\"_ _12\"> </span>pla<span class=\"_ _0\"></span>zo <span class=\"_ _12\"> </span>reglamentario <span class=\"_ _14\"> </span>por <span class=\"_ _12\"> </span>un <span class=\"_ _14\"> </span>importe <span class=\"_ _12\"> </span>de <span class=\"_ _14\"> </span>741 <span class=\"_ _12\"> </span>y <span class=\"_ _14\"> </span>148 <span class=\"_ _12\"> </span>miles <span class=\"_ _12\"> </span>de <span class=\"_ _14\"> </span>euros respectivamente. Frente <span class=\"_ _5\"></span>a<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>esa <span class=\"_ _a\"></span>resoluci\u00f3n <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>interpuso <span class=\"_ _5\"></span>re<span class=\"_ _5\"></span>curso <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>alzada, <span class=\"_ _a\"></span>que <span class=\"_ _5\"></span>fue <span class=\"_ _a\"></span>desestimado <span class=\"_ _a\"></span>el <span class=\"_ _5\"></span>22 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>enero <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>2024. Posteriormente, <span class=\"_ _5\"></span>con <span class=\"_ _a\"></span>fecha <span class=\"_ _5\"></span>8<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>marzo <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>2024 <span class=\"_ _5\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>resent\u00f3 <span class=\"_ _5\"></span>recurso <span class=\"_ _a\"></span>contencioso <span class=\"_ _5\"></span>administrativo <span class=\"_ _a\"></span>ante <span class=\"_ _5\"></span>el Juzgado de lo <span class=\"_ _0\"></span>Contencioso-Administrativo d<span class=\"_ _0\"></span>el Tribunal S<span class=\"_ _0\"></span>uperior de <span class=\"_ _0\"></span>Justicia de Madrid, el<span class=\"_ _0\"></span> cu<span class=\"_ _0\"></span>al fue dese<span class=\"_ _0\"></span>stimado el pasado <span class=\"_ _0\"></span>16 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>ciembre de <span class=\"_ _1\"></span>20<span class=\"_ _5\"></span>24. <span class=\"_ _0\"></span>Frente a <span class=\"_ _1\"></span>di<span class=\"_ _5\"></span>cha r<span class=\"_ _0\"></span>esoluci\u00f3n <span class=\"_ _0\"></span>desestimatoria, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>interpuso, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>cha 16 <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>ene<span class=\"_ _5\"></span>ro <span class=\"_ _0\"></span>de <span class=\"_ _1\"></span>2025, <span class=\"_ _0\"></span>recurso <span class=\"_ _1\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>apelaci\u00f3n <span class=\"_ _1\"></span>ante l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Audiencia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Nacional, <span class=\"_ _1\"></span>el cual<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fu<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>estimado <span class=\"_ _1\"></span>mediante s<span class=\"_ _0\"></span>entencia de la Audiencia Nacional, notificada el 9 de julio de 2025. Frente <span class=\"_ _a\"></span>a <span class=\"_ _5\"></span>la<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>cita<span class=\"_ _5\"></span>da <span class=\"_ _5\"></span>Sentencia, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Tesorer\u00eda <span class=\"_ _a\"></span>General <span class=\"_ _5\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Seguridad <span class=\"_ _a\"></span>Social <span class=\"_ _5\"></span>ha <span class=\"_ _a\"></span>preparado <span class=\"_ _a\"></span>recurso <span class=\"_ _a\"></span>de <span class=\"_ _5\"></span>casaci\u00f3n estatal, el cual, actualmente, est\u00e1 pendiente de admisi\u00f3n a tr\u00e1mite. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-69": {
   "value": "35. <span class=\"_ _22\"> </span>HECHOS POSTERIORES Desde <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>cierre <span class=\"_ _0\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2025<span class=\"_ _5\"></span> <span class=\"_ _1\"></span>hasta <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mulaci\u00f3n <span class=\"_ _1\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>Consejo <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>Adm<span class=\"_ _0\"></span>inistraci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>Sociedad dominante <span class=\"_ _b\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _5\"></span>stas <span class=\"_ _b\"></span>cuentas <span class=\"_ _a\"></span>anuales <span class=\"_ _b\"></span>consolidadas, <span class=\"_ _b\"></span>no <span class=\"_ _a\"></span>se <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>producido <span class=\"_ _a\"></span>n<span class=\"_ _5\"></span>i <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>tenido <span class=\"_ _a\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>conocimiento <span class=\"_ _a\"></span>d<span class=\"_ _5\"></span>e ning\u00fan hecho significativo digno de menci\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "es",
    "entity": "scheme:959800CR1BA43ZK65T94",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  }
 }
}